一些有用的会计术语(也不知道发的地方对不对)A

A: fu?5gzT+b  
A share Ａ股；甲类股份 /+l3 BeL  
abatement of tax 减税；减扣免税额 S+
3'C  
ABN AMRO Bank N.V. 荷兰银行 4!p~Mr[E  
above-the-line expenditure 线上项目支出；经常预算支出 7Fw`s@/%  
above-the-line receipt 线上项目收入；经常预算收入 u*B.<GmN  
ABSA Asia Limited 南非联合亚洲有限公司 .j:.?v  
absolute change 绝对数值变更 fzO4S^mTo8  
absolute expenditure 实际开支 AFcsbw  
absolute guideline figure 绝对准则数字 CP_ ?DyWU  
absolute interest 绝对权益 cTu7U=%  
absolute order of discharge 绝对破产解除令 xT70Rp(2po  
absolute profit margin 绝对利润幅度 k$UgTZ  
absolute value 实值；绝对值 !4GGq  
absolutely vested interest 绝对既得权益 P
k9s~}X  
absorbed cost 已吸收成本；已分摊成本 }hrLM[  
absorption 吸收；分摊；合并 s\i=-`  
absorption rate 吸收率；摊配率；分摊率 G;_QE<V~_  
ACB Finance Limited 亚洲商业财务有限公司 iwWy]V m7  
acceptable form of reciprocity 合理的互惠条件 |-4C[5rM  
acceptable rate 适当利率；适当汇率 `,i'vb`W#b  
acceptance agreement 承兑协议 fZL%H0&  
acceptance for honour 参加承兑 x|i"x+o  
acceptor 承兑人；接受人；受票人 Qmle0ae  
acceptor for honour 参加承兑人 Uhfm@1 cz&  
accident insurance 意外保险 'bGL@H  
Accident Insurance Association of Hong Kong 香港意外保险公会 Zq=t&$*  
accident insurance scheme 意外保险计划 Ug_5INK  
accident year basis 意外年度基准 yn<H^c  
accommodation 通融；贷款 u +q}9  
accommodation bill 通融票据；空头票据 8:;_MBt  
accommodation party 汇票代发人 ?jbE3fW  
account balance 帐户余额；帐户结余 Yr@_X  
account book 帐簿 p.^mOkpt  
account collected in advance 预收款项 Z m9 e|J  
account current book 往来帐簿 :LBG6J  
account of after-acquired property 事后取得的财产报告 lS]<~  
account of defaulter 拖欠帐目 $3S6{"  
account payable 应付帐款 j8
9|hG)2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 tRRPNY  
account receivable 应收帐款 LuY`mi  
account receivable report 应收帐款报表 ?Y+xuY/t  
account statement 结单；帐单；会计财务报表 ot]eaad  
account title 帐户名称；会计科目 {[G2{ijRz  
accountant's report 会计师报告 ]vJZ v"ACn  
Accountant's Report Rules 会计师报告规则 O&l
(`*P  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *')BP;|V`  
Accounting Arrangements 《会计安排》 5QB]2c^  
accounting basis 会计基础 vzJ69%E_  
accounting by Official Receiver 破产管理署署长呈交的帐目 O=LS~&=,  
Accounting Circular 《会计通告》 3":ef|w]  
accounting class 会计类别 x?Z)q4  
accounting date 记帐日期；会计结算日期 Cbm  
accounting for money 款项核算 9)0AwLlv  
Accounting Officer 会计主任 : Q X~bq  
accounting period 会计报告期；会计期 `fh^[Q|4n0  
accounting policy 会计政策；会计方针 -QjdL9\[c7  
accounting practice 会计惯例 J_YbeZ]  
accounting principle 会计准则 3{RuR+yi  
accounting record 会计记录 J~KWn.  
accounting report 会计报告 x3=W{Fv@4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^6[KzE#*  
Accounting Society of China 中国会计学会 }uo5rB5D  
accounting statement 会计报表 8v@6 &ras@  
accounting system 会计制度；会计系统 B3K!>lz  
accounting transaction 会计事项；帐务交易 S>}jsP:V  
accounting treatment 会计处理 26JP<&%L  
accounting year 会计年度 3xef>Xv=  
accretion 增值；添加 *k==2figz  
accrual 应计项目；应累算数目 g]85[xz  
accrual basis 应计制；权责发生制 )hmU/E@  
accrual basis accounting 应计制会计；权责发生制会计 geU-T\1[l  
accrue 应累算；应计 i3t=4[~oL  
accrued benefit 应累算利益 ozH7c_ <  
accrued charges 应计费用 W)JUMW2|  
accrued cumulative preference share dividend 应累算的累积优先股股息 4O_z|K_k|  
accrued expenses 应累算费用 {9U<!  
accrued interest payable 应付利息；应计未付利息 B 3|zR  
accrued interest receivable 应收利息；应计未收利息 21D4O,yCe  
accrued right 累算权益 E0[!jZ:c  
accruing profit 应累算的利润 kv&%$cA  
accumulated fiscal reserve 累积财政储备 N ?Jr8
 
accumulated profit 累积利润；滚存溢利 a(Ka2;M4J  
accumulated reserve 累积储备 -cs 4<  
accumulation of surplus income 累积收益盈余 j*f%<`2`j  
acquired assets 既得资产 kB1]_v/  
acquisition 收购；购置；取得 :khl}|  
acquisition cost 购置成本 )V~Fl$A  
acquisition expenses 购置费用 .z&V!2zp  
acquisition of 100% interest 收购全部股权 j}XTa[  
acquisition of control 取得控制权 Q1EY!AV8  
acquisition of fixed assets 购置固定资产 #%z--xuJL  
acquisition of shell “买壳” #Z<pks2 y  
acquisition price 收购价 D 7 l&L  
act of God 天灾 L>+g;GJ  
acting partner 执事合伙人 !t "uNlN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 11}sRu/  
active partner 积极参与的合伙人 %AW5\ EX  
active trading 交投活跃 K:yS24\%  
actual circulation 实际流通 %HSS x+2oR  
actual cost 实际成本 uXq?Z@af|f  
actual expenditure 实际开支；实际支出 y_J~n 9R  
actual income 实际入息；实际收入；实际收益 c'OJodp
a  
actual market 现货市场 7iu?Q  
actual price 现货价；实际价格 lnL&v'{  
actual profit 实际利润 S!.aBAW  
actual quotation 实盘；实际价位；实际报价 v:1l2Y)g  
actual year basis 按实际年度计算 58zs%
+F  
actuals 实货 ~J?O~p`&  
actuarial investigation 精算调查 q88p~Ccoa  
actuarial principle 精算原则 LinARMPv  
actuarial report 精算师报告 PbxuD*LQ.  
Actuarial Society of Hong Kong 香港精算学会 Pd!;z=I  
actuarial valuation 精算师估值 F7a &-  
actuary 精算师 yq+<pfaqvK  
ad referendum agreement 暂定协议；有待覆核的协定 }l$M%Ps!a  
ad valorem duty 从价税；按值征税 'D%No
!+Py  
ad valorem duty system 从价税制 !VpZo*+  
ad valorem fee 从价费 +*,rOK`C  
ad valorem tariff 从价关税 zf$&+E-  
additional allowance 额外免税额 Hb'fEo r  
additional amount for unexpired risk 未过期风险的额外款额 9(lIz{  
additional assessable profit 补加应评税利润 lz\{ X  
additional assessment 补加评税 *cCr0\Z`  
additional commitment 额外承担 pC(AM=RY!  
additional commitment vote 额外承担拨款 }<7Dyn,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,e+.Q#r*Y  
additional dependent parent allowance 供养父母额外免税额 'KpCPOhfR  
additional provision 额外拨款 hRb k-b  
additional stamp duty 附加印花税 x={t}qDS8  
additional tax 补加税罚款；补加税款 Q_QmyD~m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Y<3s_  
adjudged bankrupt 被裁定破产 ]*j>yj.Y'~  
adjudicated bankrupt 裁定破产人 ,'5P
[-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?15k~1nA  
adjudication of bankruptcy 裁定破产；宣告破产 /b6Y~YbgU  
adjudication of insolvency 裁定无力偿还债务 TFb

CJ@X  
adjusted actual 经调整的实数；调整后的实数 bL_s[-7  
adjusted current assets 经调整的流动资产；调整后的流动资产 &<@{ d  
adjusted figure 经调整的数字；调整后的数额  /Z! ,1  
adjusted liabilities 经调整的负债；调整后的负债 dgd&ymRm :  
adjusted loss 经调整的亏损；调整后的亏损 {l{p  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ?I}jsm1)  
adjusted profit 经调整的利润；调整后的利润 +P|
$T:b  
adjusted surplus 经调整的盈余额；调整后的盈余额 7c!oFwM  
adjusted value 经调整的价值；调整后的价值 ~6U@*Svk  
adjustment 调整；修订；理算〔保险〕 3Zg=ZnF  
adjustment centre 调剂中心 U@yrqT@;AU  
adjustment lag 调整过程的时间差距；调整时差 Rg)\o(J  
adjustment mechanism 调整机制 yGgHd=?  
adjustment of loss 亏损调整 `}k!SqG  
adjustment process 调整过程；调整程序 <kn#`w1U'  
adjustment range 调整幅度 LW_Y  
administered exchange rate 受管制汇率 WzgzI/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 I
/3=~;u  
administration expenses 行政费用 efMv1>{  
administration fee 手续费；行政费 @)&b..c?_  
administration in bankruptcy 破产管理 C fQj7{  
administration order 遗产管理令 i051qpj  
administrator 管理人；遗产管理人 vq$%Ug/B  
administrator of the estate 遗产管理人 \F,?ptu  
admission of debt 债项承认书 ;1S{xd*^N  
admission of proof 接纳债权证明 ]w%7/N0R  
advance 放贷款项；垫付款项；预支款项；预付款项 c}Jy'F7&f  
advance account 暂支帐目；预付款帐户 Gcg`Knr  
advance compensation 预付补偿金 N\H{p%8  
advance from shareholder 股东垫款 \^EjE  
advance pending reimbursement 预支以待日后付还 eC9~ wc  
advanced economy 先进经济体系 ]=9%fA  
advancement 预付；预付财产 q "bpI8j  
advances warrant 垫款令 598xV|TON  
advancing 贷出 aFo%B; 8m  
adverse balance 逆差 6`NsX  
adverse exchange 逆汇 =N<Hc:<t4  
advertisement addressed to shareholders 在报章刊登的致股东通告 L"zOa90ig  
advice for collection 托收通知书 <y*#[:i  
advice of drawing 提款通知书；汇票通知书 8/b_4!5c  
advice of payment 付款通知 0'^? m$  
Advisory Committee [Securities and Futures Commission] R-`{W:S  
谘询委员会〔证券及期货事务监察委员会〕 $f>WR_F  
Advisory Committee on Diversification 经济多元化谘询委员会 )
U<4ul  
affidavit 誓章；遗产申报誓章 yN{Ybp  
affidavit of no receipt 述明无收款的誓章 y$*?k0=ZX  
affiliate 联号；联营公司；附属公司 PNT.9 *d  
affiliated company 附属公司；联号；联营公司 w|Zq5|[
  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 aEXV^5;,pJ  
affordability 负担能力 \#tr4g~u  
African Development Bank [AfDB] 非洲开发银行 qfC9 {gu  
after-acquired property 事后取得的财产 a&L8W4  
after-hours dealing 市后交易 ""Drf=]  
after-tax profit 税后盈利；税后利润；税后溢利 1>a^Q  
agency agreement 代理协议 ;}f%bE  
agency expenses 代理机构的开支 -2> L*"^  
agency fee 代理费 cWFvYF  
Agency Law 《代理法》 (4ow0}1  
agent 代理人；承销人 G2a fHL<  
agent of company 公司代理人 Iay7Fkv  
agent's fee 代理人费；经纪费 ,-] JCcH  
aggregate 总计；总数；总体数字 ./#K@V1  
aggregate amount 总款额；总额 Y+/ofk"  
aggregate assets and liabilities 总体资产与负债 v8*Z
wF
  
aggregate at constant price 按固定价格计算的总体数字 ~l6e&J  
aggregate demand 总需求 ,
wO5IaV  
aggregate gross position 总持仓量 -rH4/Iby  
aggregate limit 总限额 <py~(q  
aggregate of salaries tax 合计薪俸税 2yq.<Wz<  
aggregate performance 总体表现；总体业绩 ui9gt"qS`  
aggregate supply 总体供应 +6gS]
 
aggregate surplus 总盈余 b@1QE  
aggregate total 整体总额 "j$}'uK<  
aggregate value 总值；合计价值 nkhM1y  
aggregated basis 合计基准 BD4.sd+H,  
aggregated net chargeable income 合计应课税入息实额 xR#hU;E}  
aggregation 合并计算；合计；总和 7{<F6F^P  
aggregation of incomes of husband and wife 夫妇入息合并计算 L@a-"(TN+
 
aggregation of property 财产的总和 DMf^>{[  
agio 差价；贴水 WK;p[u?~xi  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 {GWcw<g.B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment v{% /aw  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 '2# 0UdG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =[1W.Zt  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 c |C12b[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment KOF!a  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VKik8)/.  
agreement for a settlement 授产协议 ,nHz~Xi1t  
agreement for assignment 转让协议 +nJ}+|@
K  
agreement for sale 售卖协议；买卖协议 G)<k5U4  
agreement for sale and purchase 买卖协议 \re.KB#R  
agreement for the payment of interest 支付利息协议 *D<sk7  
agreement for the repayment of money 还款协议 W_sDF; JP  
agreement of reinsurance 再保险协议 +IS$Un  
Agricultural Bank of China 中国农业银行 r<|\4zIo/  
air passenger departure tax 飞机乘客离境税 >F-J}P  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ._FgQ``PL  
airport tax 机场税 y
aX,s4p  
alcohol duty 酒精税 /$9/,5|EA  
alienation 让与；让渡；转让 n]j(tP  
alimony 生活费；赡养费 #=O0-si]P  
All Ordinaries Index [AOI] 所有普通股指数 B;K{V
o:C  
all risks 全险；综合险 !)\`U/.W  
All Sales Record for Stock Market 《股票市场成交报告》 xE6y9"}!h  
Allied Capital Resources Limited 新联财务有限公司 s?`)[K'-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 erqm=)  
allocation letter 拨款信件 P$pl  
allocation of fund 分配款项；预留款项 P?0b-Qr$a  
allocation of profit 利润分配；溢利分配 )bK<t  
allocation warrant 拨款令 6]rrj  
allotment 分配；配股 zP9 HYS  
allotment notice 股份配售通知；配股通知 /(}V!0\?  
allotment of shares 股份分配 qQ1m5_OD`z  
allowable 可获宽免；免税的 G3U+BC23E  
allowable business loss 可扣除的营业亏损 -y/?w*Cx  
allowable expenses 可扣税的支出 [j!0R'T  
allowance 免税额；津贴；备抵；准备金 fptW#_V2  
allowance for debts 债项的免税额 iww h,(  
allowance for depreciation by wear and tear 耗损折旧免税额 S[u<vHy  
allowance for funeral expenses 殡殓费的免税额 )>[(HxvfJU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d>AVUf<o~  
allowance for repairs and outgoings 修葺及支出方面的免税额 8\a)}k~4  
allowance to debtor 给债务人的津贴 -8pHjry'q  
alteration of capital 资本更改 sztnRX_  
alternate trustee 候补受托人 Mys;Il"  
amalgamation 合并 L>L4%?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b _u&%  
ambit of charges 征税范围；收费范围 S3J6P2P  
amended valuation 经修订的估值 ,LMme}FFeb  
American Commodities Exchange 美国商品交易所 & 9?vQq|%  
American Express Bank Limited 美国运通银行 DI&xTe9k  
American Stock Exchange 美国证券交易所 )Z;Y,g  
amortization 摊销 qC6Q5F  
amount due from banks 存放银行同业的款项 't|F}@HP  
amount due from banks abroad 存放海外银行同业的款项 !tbRqW6v  
amount due from holding companies 控股公司欠款 lo(Ht=d  
amount due from local banks 存放本港银行同业的款项 Fza)dJ7  
amount due to banks 银行同业的存款 @Td[rHl  
amount due to banks abroad 海外银行同业的存款 6Nl$&jL  
amount due to holding companies 控股公司存款 <wSmfg,yF  
amount due to local banks 本港银行同业的存款 jkdNisq37  
amount due to outport banks 外埠银行同业的存款 w"BTu-I  
amount for note issue 发行纸币的款额 h)<42Y  
amount of bond 担保契据的款额 8:A<PV!+  
amount of consideration 代价款额 pDKJLa  
amount of contribution 供款数额 W
*s`1O>  
amount of indebtedness 负债款额
=~arj  
amount of principal of the loan 贷款本金额 r2<+ =INn  
amount of rates chargeable 应征差饷数额
FVD}9ia  
amount of share capital 股本额 2fLd/x~  
amount of sums assured 承保款额 .(hb8 rCM  
amount of variation 变动幅度 &x3"Rq_  
amount of vote 拨款数额 <r\)hx0ov  
amount payable 应付款额 siG?Sd_2  
amount receivable 应收款额 %fyb?6?Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PIrUls0}  
analysis 分析 Q72wg~%w  
ancillary risk 附属风险 f,-|"_5;   
annual account 周年帐目；周年帐目报表；年度决算；年结 I;|Ai
u*  
annual accounting date 年结日期 AnyFg)a<  
annual allowance 每年免税额；年积金；年度津贴；年津 P! 3$RO  
annual balance 年度余额 5m bs0GL  
annual disposable income 每年可动用收入 Eyn3Vv?v  
annual estimates 周年预算 ~::R+Lh(  
annual fee 年费 fwnpmuJ  
annual general meeting 周年大会 Sx~_p3_5U  
annual growth rate 年增率；每年增长率 RXof$2CZS  
annual long-term supplement 长期个案每年补助金 '~f@p~P  
annual pensionable emolument 可供计算退休金的年薪 Z8#I  
annual report 年报 :E^B~ OuL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hKT:@l*  
annual return 周年报表；周年申报表；每年报税表格 JZY=2q&  
Annual Return Rules 《周年报表规则》 dyp]y$  
annual review of consumer prices 每年消费物价回顾 q+:(@w6  
annual roll-forward basis 逐年延展方式 feopO j6~+  
annual salary 年薪 Ab"uN  
annual statement 年度报表；年度决算表 ft*0?2N~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 N Hh  
annuitant 年金受益人 jK=*~I  
annuity 年金 (G"qIw   
annuity contract 年金合约 *c%@f<R~  
annuity on human life 人寿年金 _F*w ,b$8  
antecedent debt 先前的债项 2lSM`cw  
ante-dated cheque 倒填日期支票 FEZ6X  
anticipated expenditure 预期开支 KGWENX_U  
anticipated net profit 预期纯利 q%'ovX(dm  
anticipated revenue 预期收入 395o[YZx*  
anti-inflation measure 反通货膨胀措施 $ i&$ZdX  
anti-inflationary stance 反通货膨胀立场 5]Ra?
rF  
apparent deficit 表面赤字 IL=v[)en4  
apparent financial solvency 表面偿债能力 Gzfb|9,q  
apparent partner 表面合伙人 R] [M_ r  
application for personal assessment 个人入息课税申请书 hHg gH4T  
application of fund 资金应用 &59#$LyH`%  
application to release as liquidator and to destruct the books of accounts and documents 6^aYW#O<Ua  
申请免除清盘人职务及毁灭帐簿与文件 *~cs8<.!1  
appointed actuary 委任精算师 e>>G4g  
appointed auditor 委任核数师；委任审计师 ICTtubjV"  
appointed trustee 委任的受托人 B5cyX*!?  
appointer 委任人 [s34N+vU  
apportioned pro rata 按比例分摊 0B4(t6o  
apportionment 分配；分摊 =c.q]/M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "^=[*i  
apportionment formula 分摊方程式 9e)+<H  
apportionment of estate duty 遗产税的分摊 vedMzef[@>  
appraisal 估价；评估 '=~y'nPG7  
appreciable growth 可观增长 0oJ^a^|  
appreciable impact 显着影响 7qUtsDK  
appreciable increase 可观增长 ,%'0e/  
appreciation 增值；升值 yUSB{DLpla  
appreciation against other currencies 相对其他货币升值 u`'z~N4}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }H#t( 9,U  
appreciation tax 增值税 #rpqt{ml  
appropriation 拨款；拨用；拨付 eq+o_R}CS  
appropriation account 拨款帐目 }J?fJ(  
Appropriation Bill 拨款法案 '*XNgvX  
appropriation-in-aid system 补助拨款办法 QBw ZfX  
approved assets 核准资产 \l:g{GnoT  
approved basket stock 认可一篮子证券 |Hm'.-   
approved budget 核准预算 ?iLd5 Z  
approved charitable donation 认可慈善捐款 ,?`1ve_K<  
approved charitable institution 认可慈善机构 IeB6r+4|  
approved currency 核准货币；认可货币 NslA/"*  
approved estimates 核准预算 m3(T0.j0P  
approved estimates of expenditure 核准开支预算 -n *>zGc  
approved overseas insurer 核准海外保险人 :]^P^khK  
approved overseas trust company 核准海外信托公司 P{Z71a5  
approved pooled investment fund 核准汇集投资基金 a!:8`X~[/$  
approved provident fund scheme 认可公积金计划 WDGGT.hG  
approved provision 核准拨款 ;F""}wzn  
approved redeemable share 核准可赎回股份 D;I`k L  
approved regional stock 认可地区性证券 yUW&Wgc=:  
approved retirement scheme 认可退休金计划 9f^PR|F  
approved subordinated loan 核准附属贷款 Inc:t_  
arbitrage 套戥；套汇；套利 &a=e=nR5  
arbitrageur 套戥者；套汇者 7ILa H|eN  
arbitrary amount 临时款项 |{PJT#W%  
arrangement 措施；安排；协定 8-"5|pNc  
arrears 欠款
cQ.;dtT0  
arrears of pay 欠付薪酬 hu|hOr8  
arrears of revenue 逾期未收税款；逾期未收的帐项 icul15'i  
articles of association 组织章程；组织细则；组织章程细则 @,4%8E5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kxW>Da<6  
ascertainment of profit 确定利润 !"J#,e|  
"Asia Clear" “亚洲结算系统” e^NEj1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 o$ce1LO?|N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 !NYM(6!(  
Asian Development Fund [ADF] 亚洲发展基金 '98h<(@]  
Asian dollar bond 亚洲美元债券 M6'C3,y0  
Asian dollar market 亚洲美元市场 "-n%874IT  
Asian dollar rate 亚洲美元利率 MXF"F:-Kn  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 06^1#M$'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 R2O.}!'  
asked price 沽盘；喊价；索价；卖方报价 Dum`o^l#  
assessable income 应评税入息 jN%p5nZ^EK  
assessable loss 应评税亏损 v$m[#&O^V?  
assessable profit 应评税利润 t/*K#]26  
assessable value 应评税值 <i'u96  
assessed profit 估定利润 "Wk{4gS7l  
assessed value 经评估价值 ~'2r&?=\  
assessment 评税；评定；估价；评税单 N4H+_g|  
assessment number 评税编号；估价编号 LBkcs4+  
assessment of additional tax 补加税评税 NVJ&C]H6  
assessment of performance 业绩评估；实绩评价 8F^,8kIR  
Assessor 评税主任 2d2@J{  
asset price bubbles 资产价格泡沫 l-S'ATZ0p  
asset-backed securities 具资产保证的证券 T5azYdzJy  
assets accretion 资产增值 QG|GXp_q`  
assets and liabilities 资产与负债 U>_IYT  
assets betterment statement 资产递增表；资产改进表 VL7S7pb_  
assets lending 实物放款；有抵押贷款 
C5+`<  
assets of the company passing on the death 死者去世时转移的公司资产 So=nB} b[?  
assets pledged as security for liabilities 用作负债抵押的资产 oKYhE  
assets portfolio 资产投资组合 aw/7Z`
 
assets price 资产价格 i.t9jN  
assets quality 资产质素 PiQkJ[  
assets realization 资产变现 5eOj,[?  
assets refinancing arrangement 资产再集资安排 BY*2yp}7  
assets securitization 资产证券化 8b(1ut{  
assets situated outside Hong Kong 在香港以外地方的资产 Pc(n@'m~  
assets stripping 削减资产；拆卖资产 {@V3?pG?p  
assets value 资产值 lU$4NUwM  
assignee 承让人 FKox0Jmh=  
assignment 转让；转让书；转让契 @?Gw|bP  
assignment of interest 权益转让 l+2cj?X  
assignment of letters patent and trade mark 专利证书及商标转让 30?LsYXL62  
assignment of property 物业转让；物业转让书 hDljY!P>p  
assignment right 转让权 9$+^"ilk  
assignor 转让人 aZj J]~bO  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 yQZ/,KX  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^m_^  
associate member 附属会员 6~ 7 ;o_>  
associated body corporate 相联法人团体 @fqV0l!GR  
associated company 相联公司；联属公司 I f3{E  
associated corporation 相联法团 A~SL5h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2;4]PRD6w  
公认会计师公会〔英国〕 <!~1{`n%9J  
Association of Futures Exchange Brokers 香港期货经纪协会 u m:0y,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $_RWd#Q(  
association of underwriters 承保人组织 GsIwY {d  
assumption of control 接管 DB`$Ru@  
assurance 担保；保险；转易；转易书 9q1HSJ1)  
assurance of interest 权益的转易 5wH54gj}  
at 19XX price 按一九ＸＸ年价格计算 Q1`<fD  
at a discount 按赔价计算；按贴水价格计算；打折扣 6F*-qb3  
at a premium 按溢价计算；按升水价格计算 heL$2dZ5H  
at call 通知付款；按通知 Tr8AG>  
at constant market price 按固定市价计算 2(m85/Hr\;  
at constant price 按固定价格计算 RCBf;$O  
at cost 按成本计算 :8^M
5}  
at current market price 按当时市价计算；按现时市价计算 _8Nw D_"  
at current price 按当时价格计算；按现时价格计算 1Xy8|OFc[  
at factor cost 按要素成本计算；按生产要素成本计算 !/Iq{2LX  
at money-of-the-day price 按付款当日价格计算 0]T.Lh$3  
at or better 按指定或较佳价位〔买卖指令〕 rQ~\~g[tP  
at par 按面值计算；平价 1BQ0M{&  
at sight 见票即付 fvcW'T}r  
at the close 按收市盘 {f+N]Oo*  
at the opening 按开市盘 v2hZq-q  
attestation 见证；见证条款 *jM_
wwG  
at-the-money option 平价期权 \3Dk5cSDk+  
attorney 受权人；受托代表人 <<=e9Lh  
attornment 新拥有人承认书 CmEpir{}(  
attributable profit 可归属利润 ,3Wb4so  
attributable share value 可归属股份价值 L*g. 6+2  
Auckland Stock Exchange 奥克兰证券交易所 5Vp;dc  
auction 拍卖 JEWL)  
auctioneer 拍卖商 d/D,P=j"  
audit 审计；核数 0xJ7M.  
Audit Commission 审计署 /?KtXV>]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;V_.[aX  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 B_{HkQ.PW  
audit review 帐目审查 }p~OCW!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6'xomRpYN  
audited account 审计帐目；经审计的帐目 B7!<{i  
audited annual account 经审计的周年帐目 _u&>&,:q  
audited balance sheet 经审计的资产负债表 
GX4QaT%  
auditor 核数师；核数主任；审计师 Z_H?WGO  
auditor's certificate 核数师证明书；审计师证明书 @#RuSc  
auditor's report 核数师报告；审计师报告 Rn`ld@=p[  
Aussie bond 澳元债券 'lJEHz\  
austerity budget 紧缩预算 ?X\3&Ujy$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `|$'g^eCL  
Australia All Ordinaries Index 澳洲所有普通股票指数 {5^K Xj$B  
Australian Dollar [AUD] 澳元 KH7VR^;mk  
Australian Options Market 澳大利亚期权市场 j-7u>s-l  
Australian Securities Commission 澳洲证券事务监察委员会 XJqTmj3   
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >+cSPN'i>  
Australian Stock Exchange 澳大利亚证券交易所 .VT;H1#  
Austrian Schilling [ATS] 奥地利先令 d/3J' (cq  
authentication 认证；鉴证 XC[]E)8  
authority to purchase 委托购买证；委购书 eR:b=%T8  
authorization 认可；核准；授权；授权书 opsQn\4DZ?  
authorization by direction 指示授权 aaDP9FW9e  
authorization by instruction 指令授权 hd+]Ok7"  
authorization by warrant 令状授权 l)4O .*  
authorization of unit trust 单位信托的认可 M!1U@6n!=)  
authorized agent 指定代理人 j'K38@M:MN  
authorized capital 法定资本 -?s&pK
i  
authorized clerk 出市员 NXpmT4  
authorized dealer 认可交易商 2{bhA5L  
authorized financial institution 认可财务机构 +nZUL*Ut/  
authorized fund 认可基金 x^G'rF"nT  
authorized fund house 获授权的基金公司；认可基金公司 5
%*w<6<_z  
authorized institution 认可机构 ~9GOk;{~&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BZK2$0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9Ycn0  
authorized insurer 获授权保险人；获认可承保人 (n,u|}
8Y  
authorized investment 特准投资项目 4({(i  
authorized person 获授权人 C{EAmv'  
authorized representative 获授权代表 oM!xz1kVL  
authorized share capital 法定股本 :.kZR;  
automated quotation system 自动报价系统 07V8;A<,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `vd= ec  
自动交易系统〔香港期货交易所有限公司〕 '+j<n[JLC  
automatic adjustment mechanism 自动调整机制 "#yJHsu]  
automatic adjustment system 自动调整系统 EIjI!0j  
Automatic Clearing House 自动票据交换所 'OwyyPBF  
automatic exchange rates accumulation system 自动化汇率累集系统 S}(8f!9<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 e,>%Z@92(  
automatic teller machine [ATM] 自动柜员机 b
B!#:j>(v  
autopay 自动转帐 8)N@qUV  
available assets 可用资产 .N,&Uv-  
available fiscal reserve 现存财政储备 "-31'R-  
available profit 可用利润 T.REq4<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 j9d!yW  
average 平均；平均数；海损 >I}9LyZt  
average basic salary 平均基本薪金 xl(@C*.sC1  
average consumer expenditure 平均消费开支；一般消费开支 `s|]"'rX  
average cost 平均成本 L*h{'<Bz  
average cost of land production 增辟土地平均成本 7FLXx?nLY  
average daily turnover 平均每日成交额 )=J5\3O
*x  
average daily wage rate 平均每日工资率 !v|FT. T`  
average expenditure pattern 平均开支模式 O~!T3APGU  
average growth rate 平均增长率 {`(>O"_[Q  
average net fixed assets 固定资产平均净值 {o0qUX>[  
average of relatives 相对价格平均数 ^Dg<Ki  
average price 平均价格 M*sR3SZ  
average propensity to consume 平均消费倾向；一般消费倾向 mMSh2B  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \\06T`  
average rate 平均率 \P;rES'  
average revenue 平均收入；平均收益 o!OMm!  
average stock 平均库存；平均存货 %<"}y$J  
average yearly rent 平均年租 6sJw@OaJ  
avoidance of double taxation 避免双重课税 ?^i1_v7 Bi  
avoidance of tax 避税

恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 YO+{,$  
:O-iykXyI  
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