一些有用的会计术语(也不知道发的地方对不对)A

A: l)$mpMgAD  
A share Ａ股；甲类股份 zKP[]S-  
abatement of tax 减税；减扣免税额 AIOGa<^  
ABN AMRO Bank N.V. 荷兰银行 @].s^ss9_  
above-the-line expenditure 线上项目支出；经常预算支出 ;*qXjv& K  
above-the-line receipt 线上项目收入；经常预算收入 v>K|hH  
ABSA Asia Limited 南非联合亚洲有限公司 ;0WAfu}#H  
absolute change 绝对数值变更 <T7@,_T  
absolute expenditure 实际开支 S<]k0bC  
absolute guideline figure 绝对准则数字 Ia](CN*;6  
absolute interest 绝对权益 c= 2E/x?  
absolute order of discharge 绝对破产解除令 C3 "EZe[R  
absolute profit margin 绝对利润幅度 <IR@/b!,  
absolute value 实值；绝对值 qsp3G7\'=  
absolutely vested interest 绝对既得权益 vhOh3  
absorbed cost 已吸收成本；已分摊成本 E~q3o*  
absorption 吸收；分摊；合并 Ds] .Ae  
absorption rate 吸收率；摊配率；分摊率 Eo$l-Hl5=  
ACB Finance Limited 亚洲商业财务有限公司 T+XcEI6w  
acceptable form of reciprocity 合理的互惠条件 ?T73BL=  
acceptable rate 适当利率；适当汇率 eW.qMx#:od  
acceptance agreement 承兑协议 z&!o1uq  
acceptance for honour 参加承兑 JL_(%._J  
acceptor 承兑人；接受人；受票人 `GqF/?i  
acceptor for honour 参加承兑人 XzV>q~I3|E  
accident insurance 意外保险 hRuiuGC  
Accident Insurance Association of Hong Kong 香港意外保险公会 !m\By%(  
accident insurance scheme 意外保险计划 u*l>)_HD  
accident year basis 意外年度基准 rIPg,4y*S!  
accommodation 通融；贷款 fQ~~%#z1  
accommodation bill 通融票据；空头票据 
5%(  
accommodation party 汇票代发人 fX9b1x  
account balance 帐户余额；帐户结余 ("A45\5  
account book 帐簿 {!( htg;  
account collected in advance 预收款项 w:B&8I(n}w  
account current book 往来帐簿 {C`M<2W]  
account of after-acquired property 事后取得的财产报告 =KR^0<2r  
account of defaulter 拖欠帐目 GX19GI@k  
account payable 应付帐款 ~C 3Y/}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B_Wig2xH0  
account receivable 应收帐款 Sh
RMzU  
account receivable report 应收帐款报表 OtL~NTY  
account statement 结单；帐单；会计财务报表 7y&=YCkc7  
account title 帐户名称；会计科目 O^c?w8   
accountant's report 会计师报告 2O(k@M5E?  
Accountant's Report Rules 会计师报告规则 UV%o&tv|<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b^[>\s'  
Accounting Arrangements 《会计安排》 :F5(]g 7  
accounting basis 会计基础 6R m dt  
accounting by Official Receiver 破产管理署署长呈交的帐目 K&._fG  
Accounting Circular 《会计通告》 U'b}%[  
accounting class 会计类别 uR")@Tc  
accounting date 记帐日期；会计结算日期 sfG9R"  
accounting for money 款项核算 dG3?(}p+  
Accounting Officer 会计主任 w2 (}pz:  
accounting period 会计报告期；会计期 unYPvrd  
accounting policy 会计政策；会计方针 oVuIHb0w  
accounting practice 会计惯例 5Mxl({oI]  
accounting principle 会计准则 cJT_Qfxx  
accounting record 会计记录 S%]4['Y  
accounting report 会计报告 4myikeUR_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5Q}HLjG8Z  
Accounting Society of China 中国会计学会 !b
K;/)  
accounting statement 会计报表 #/(L.5d[  
accounting system 会计制度；会计系统 6UN{Vjr%`  
accounting transaction 会计事项；帐务交易 (q7;/n  
accounting treatment 会计处理 tre`iCH~  
accounting year 会计年度 /q]f
G  
accretion 增值；添加 B$=1@  
accrual 应计项目；应累算数目 ZWFOC,)b  
accrual basis 应计制；权责发生制 31g1zdT!  
accrual basis accounting 应计制会计；权责发生制会计 ^l(,'>Cn  
accrue 应累算；应计
j}h%, 7  
accrued benefit 应累算利益 HE4S%#bH>  
accrued charges 应计费用 `T2DGv  
accrued cumulative preference share dividend 应累算的累积优先股股息 <6N3()A)%1  
accrued expenses 应累算费用 Q\~#cLJ/  
accrued interest payable 应付利息；应计未付利息 ieEtC,U  
accrued interest receivable 应收利息；应计未收利息 ENYc.$r  
accrued right 累算权益 w0>5#jq#r  
accruing profit 应累算的利润 f:t5`c.  
accumulated fiscal reserve 累积财政储备 ,+Ya'4x  
accumulated profit 累积利润；滚存溢利 ;rh=63g  
accumulated reserve 累积储备 i+-=I+L3  
accumulation of surplus income 累积收益盈余 qk&BCkPT  
acquired assets 既得资产 6jal5<H  
acquisition 收购；购置；取得 yh4%  
acquisition cost 购置成本 BaCzN;)  
acquisition expenses 购置费用 'wLW`GX.  
acquisition of 100% interest 收购全部股权 q<g!bW%  
acquisition of control 取得控制权 \>/AF<2"  
acquisition of fixed assets 购置固定资产 _}`y3"CD7  
acquisition of shell “买壳” {yBd{x<>/  
acquisition price 收购价 -RThd"  
act of God 天灾 E&vCzQ  
acting partner 执事合伙人 CZv^,O(M?2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mh_GYzd  
active partner 积极参与的合伙人 \bSakh71  
active trading 交投活跃 H/#WpRg  
actual circulation 实际流通 fK4O N'[R:  
actual cost 实际成本 Xp|$z~  
actual expenditure 实际开支；实际支出 DqH]FS?]  
actual income 实际入息；实际收入；实际收益 \iwUsv>SB  
actual market 现货市场 wzI*QXV2s  
actual price 现货价；实际价格 d D^?%,a  
actual profit 实际利润 1kc{`oL  
actual quotation 实盘；实际价位；实际报价 n u>6UjV  
actual year basis 按实际年度计算 {6*UtG  
actuals 实货 n*=Tm KQ  
actuarial investigation 精算调查 RCGpZyl  
actuarial principle 精算原则 j]9,yi  
actuarial report 精算师报告 Bm^8"SSN  
Actuarial Society of Hong Kong 香港精算学会 P_N},Xry  
actuarial valuation 精算师估值 \cAifU  
actuary 精算师 ,+g0#8?p^x  
ad referendum agreement 暂定协议；有待覆核的协定 #4sSt-s&  
ad valorem duty 从价税；按值征税 ^[ >  
ad valorem duty system 从价税制 0?g&<q  
ad valorem fee 从价费 Sj'.)nz>  
ad valorem tariff 从价关税 $)O\i^T  
additional allowance 额外免税额 XOY\NMo  
additional amount for unexpired risk 未过期风险的额外款额 m`3gNox  
additional assessable profit 补加应评税利润 VS<w:{*  
additional assessment 补加评税 QRY7ck:N  
additional commitment 额外承担 `MMZR=LA  
additional commitment vote 额外承担拨款 <daBP[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 sr.!EQ]  
additional dependent parent allowance 供养父母额外免税额 +Kg3qS"  
additional provision 额外拨款 #fe zUU  
additional stamp duty 附加印花税 52Q~` t7F  
additional tax 补加税罚款；补加税款 QTI^?@+N>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z5

>}  
adjudged bankrupt 被裁定破产 
!
:dhK  
adjudicated bankrupt 裁定破产人 ]O68~+6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 62xAS#\K>  
adjudication of bankruptcy 裁定破产；宣告破产 nqujT8  
adjudication of insolvency 裁定无力偿还债务 3rv~r0  
adjusted actual 经调整的实数；调整后的实数 3n TpL#  
adjusted current assets 经调整的流动资产；调整后的流动资产 =hKu85  
adjusted figure 经调整的数字；调整后的数额 g>Kh?(  
adjusted liabilities 经调整的负债；调整后的负债 cNuBWLG  
adjusted loss 经调整的亏损；调整后的亏损 '~Gk{'Nx"  
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 {B\lk:"X  
adjusted profit 经调整的利润；调整后的利润 oth=#hfU^  
adjusted surplus 经调整的盈余额；调整后的盈余额 hrnY0  
adjusted value 经调整的价值；调整后的价值 V^p XbDRl  
adjustment 调整；修订；理算〔保险〕 q/\Hh9`  
adjustment centre 调剂中心 \E:l E/y  
adjustment lag 调整过程的时间差距；调整时差 2W`<P2IA  
adjustment mechanism 调整机制 {&Sr<d
5  
adjustment of loss 亏损调整 8J#TP7;  
adjustment process 调整过程；调整程序 HFf9^  
adjustment range 调整幅度 ![@\p5-e  
administered exchange rate 受管制汇率 Fk
IT/H  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AQz&u  
administration expenses 行政费用 X=b]Whuv  
administration fee 手续费；行政费 h`p9H2}0  
administration in bankruptcy 破产管理 q"^T}d d,  
administration order 遗产管理令 V}"w8i+D?  
administrator 管理人；遗产管理人 >!2d77I  
administrator of the estate 遗产管理人 N u9+b"Wr  
admission of debt 债项承认书 7tz#R:  
admission of proof 接纳债权证明 N]@e7P'9F  
advance 放贷款项；垫付款项；预支款项；预付款项 'WQ<|(:{  
advance account 暂支帐目；预付款帐户 |-k~Fa  
advance compensation 预付补偿金 EPwM+#|e-  
advance from shareholder 股东垫款 !F*CEcB  
advance pending reimbursement 预支以待日后付还 J"RmV@|  
advanced economy 先进经济体系
\rf2Os  
advancement 预付；预付财产 C")NNs=  
advances warrant 垫款令 yE),GJ-m\<  
advancing 贷出 Q"an6ht|  
adverse balance 逆差 qw%wyj7  
adverse exchange 逆汇 +q4AK<y-  
advertisement addressed to shareholders 在报章刊登的致股东通告 wpPCkfPyL  
advice for collection 托收通知书 5U&?P  
advice of drawing 提款通知书；汇票通知书 &8wluOs/5  
advice of payment 付款通知 3sq
(FsT  
Advisory Committee [Securities and Futures Commission] J#& C&S 2  
谘询委员会〔证券及期货事务监察委员会〕 :>otlI<0t  
Advisory Committee on Diversification 经济多元化谘询委员会 q'awV5y  
affidavit 誓章；遗产申报誓章 E#cZM>  
affidavit of no receipt 述明无收款的誓章 .9;wJ9Bw[  
affiliate 联号；联营公司；附属公司 5%Q[X  
affiliated company 附属公司；联号；联营公司
rN^P//  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7Cj6Kw5k  
affordability 负担能力 Tn8GLn  
African Development Bank [AfDB] 非洲开发银行 q!zsGf{  
after-acquired property 事后取得的财产 JdeGQ  
after-hours dealing 市后交易 O:,Fif?;  
after-tax profit 税后盈利；税后利润；税后溢利 ]):kMRv  
agency agreement 代理协议 <oWoJP`G  
agency expenses 代理机构的开支 x?B8b-*  
agency fee 代理费 KZ)p\p<1  
Agency Law 《代理法》 m2$Qp{C6H  
agent 代理人；承销人 WH^rM`9  
agent of company 公司代理人 R+O[,UM^I~  
agent's fee 代理人费；经纪费 GiN\@F!  
aggregate 总计；总数；总体数字 FsYsQ_,R3  
aggregate amount 总款额；总额 ,d3
4v*U  
aggregate assets and liabilities 总体资产与负债 (
)v{HBi  
aggregate at constant price 按固定价格计算的总体数字 & ]/Z~Vt  
aggregate demand 总需求 C|A:^6d3=  
aggregate gross position 总持仓量 _~E&?zR2>"  
aggregate limit 总限额 w oSI 2i  
aggregate of salaries tax 合计薪俸税 RI%ZT  
aggregate performance 总体表现；总体业绩 6-@n$5W0  
aggregate supply 总体供应 ;eeu 9_$  
aggregate surplus 总盈余 f#9\&-he0  
aggregate total 整体总额 5#U*vGVT
 
aggregate value 总值；合计价值 UF00K1dbz  
aggregated basis 合计基准 F
WbA+{8  
aggregated net chargeable income 合计应课税入息实额 _=eeZ4f  
aggregation 合并计算；合计；总和 G}b LWA  
aggregation of incomes of husband and wife 夫妇入息合并计算 J<{@D9r9<~  
aggregation of property 财产的总和 M _
z-~G  
agio 差价；贴水 `o~9a N  
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》 mmj6YQ0a  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment IuQY~!  
《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》 SrVJ Q~:>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %r*zd0*<n1  
《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|'hs  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }~RH!Q1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,4wZ/r> d  
agreement for a settlement 授产协议 Dab1^H!KT  
agreement for assignment 转让协议 =K)au$BE|  
agreement for sale 售卖协议；买卖协议 GUyc
1{6  
agreement for sale and purchase 买卖协议 EI29;  
agreement for the payment of interest 支付利息协议 Px)/`'D  
agreement for the repayment of money 还款协议 xv{iWJcs  
agreement of reinsurance 再保险协议 m_z1|zM}o  
Agricultural Bank of China 中国农业银行 ? h$>7|  
air passenger departure tax 飞机乘客离境税 7QlA/iKqK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5!PU+9Kh  
airport tax 机场税 m{bw(+r  
alcohol duty 酒精税 +FoR;v)z=F  
alienation 让与；让渡；转让 t3 q0|S
  
alimony 生活费；赡养费 ci^+T *  
All Ordinaries Index [AOI] 所有普通股指数 !.'@3-w]  
all risks 全险；综合险 S/ Y1NH  
All Sales Record for Stock Market 《股票市场成交报告》 hD>O LoO  
Allied Capital Resources Limited 新联财务有限公司 ^xGdRaU#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ;ml;{<jI  
allocation letter 拨款信件 )up!W4h6o  
allocation of fund 分配款项；预留款项 Z=Oo%lM6B  
allocation of profit 利润分配；溢利分配 2EOt.4cP  
allocation warrant 拨款令 ;TK:D=p4  
allotment 分配；配股 av1*i3  
allotment notice 股份配售通知；配股通知 dfo{ B/+  
allotment of shares 股份分配 ;q&>cnLDR  
allowable 可获宽免；免税的 Iky'x[p,D  
allowable business loss 可扣除的营业亏损 ,!f*OWnZ  
allowable expenses 可扣税的支出 shlL(&Py  
allowance 免税额；津贴；备抵；准备金 .jhuC#x{/  
allowance for debts 债项的免税额 #GYCU!  
allowance for depreciation by wear and tear 耗损折旧免税额 r)dT,X[}F  
allowance for funeral expenses 殡殓费的免税额 wK[xLf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  [;D4,@A  
allowance for repairs and outgoings 修葺及支出方面的免税额 !5
}Ibb  
allowance to debtor 给债务人的津贴 K@6tI~un  
alteration of capital 资本更改 C`D5``4  
alternate trustee 候补受托人 uE>2*u\  
amalgamation 合并 xOjCF&W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =J,aBp  
ambit of charges 征税范围；收费范围 Nd&u*&S  
amended valuation 经修订的估值 kg$<^:uX  
American Commodities Exchange 美国商品交易所 ~h;c3#wuc  
American Express Bank Limited 美国运通银行 +[JGi"ca  
American Stock Exchange 美国证券交易所 .(  vS/  
amortization 摊销 5M~\'\;  
amount due from banks 存放银行同业的款项 IiACr@[?e  
amount due from banks abroad 存放海外银行同业的款项 "YGs<)S  
amount due from holding companies 控股公司欠款 /0 ,#c2aq  
amount due from local banks 存放本港银行同业的款项 %/H  
amount due to banks 银行同业的存款 @fp(uu  
amount due to banks abroad 海外银行同业的存款 )jp#|#h  
amount due to holding companies 控股公司存款 6P' m0  
amount due to local banks 本港银行同业的存款 <3QE3;4  
amount due to outport banks 外埠银行同业的存款 tWi@_Rlx;  
amount for note issue 发行纸币的款额 k[N46=u  
amount of bond 担保契据的款额 8KD7t&H  
amount of consideration 代价款额 +gTnq")wnI  
amount of contribution 供款数额 c8gdY`  
amount of indebtedness 负债款额 -\j}le6;c  
amount of principal of the loan 贷款本金额 LD WFc_  
amount of rates chargeable 应征差饷数额 Da)[mxJ  
amount of share capital 股本额 CCX\"-C  
amount of sums assured 承保款额 }abM:O "Y  
amount of variation 变动幅度 Ku_`F2Q  
amount of vote 拨款数额 77OH.E|$  
amount payable 应付款额 ]OH
zE]Q  
amount receivable 应收款额 !h2ZrT9 _  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #zXkg[J6d  
analysis 分析 vcAs!ls+  
ancillary risk 附属风险 k@AOE0m  
annual account 周年帐目；周年帐目报表；年度决算；年结 R\+p`n$  
annual accounting date 年结日期 Nl7"|()e  
annual allowance 每年免税额；年积金；年度津贴；年津 Fk>
/  
annual balance 年度余额 K.] *:fd  
annual disposable income 每年可动用收入 O~B iqm  
annual estimates 周年预算 8@qYzSx[  
annual fee 年费 8J%^gy>m]  
annual general meeting 周年大会 ;t@zH+*}  
annual growth rate 年增率；每年增长率 . #;ZM[v  
annual long-term supplement 长期个案每年补助金 0vUX^<  
annual pensionable emolument 可供计算退休金的年薪 &?*M+q34  
annual report 年报 AFl]w'=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &@A(8(%  
annual return 周年报表；周年申报表；每年报税表格 dapQ
5JT/  
Annual Return Rules 《周年报表规则》 {y'c*NS  
annual review of consumer prices 每年消费物价回顾 H;}V`}c
<`  
annual roll-forward basis 逐年延展方式 w/N.#s^  
annual salary 年薪 G;FY2;adK  
annual statement 年度报表；年度决算表 q?&vV`PG5  
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 Tm@mk  
annuitant 年金受益人 8(D>ws$  
annuity 年金 ;|b D
@%@  
annuity contract 年金合约 ,'F;s:WM,  
annuity on human life 人寿年金 kVQKP  U  
antecedent debt 先前的债项 x+"~-KO8q$  
ante-dated cheque 倒填日期支票 !tF
s(![  
anticipated expenditure 预期开支 m"~$JA u  
anticipated net profit 预期纯利 [z`U9J  
anticipated revenue 预期收入 _5.^A&Y*  
anti-inflation measure 反通货膨胀措施 W=o90TwbN  
anti-inflationary stance 反通货膨胀立场 }V?SedsY  
apparent deficit 表面赤字 IR|A
lIv  
apparent financial solvency 表面偿债能力 AU$W=Z*  
apparent partner 表面合伙人 Zo22se0)  
application for personal assessment 个人入息课税申请书 nvxftbfE^D  
application of fund 资金应用 N9Yc\?_NU_  
application to release as liquidator and to destruct the books of accounts and documents JMpjiB,A}  
申请免除清盘人职务及毁灭帐簿与文件 +%8c8]2  
appointed actuary 委任精算师 $)mE"4FE  
appointed auditor 委任核数师；委任审计师 s6w</  
appointed trustee 委任的受托人 kh 17  
appointer 委任人 Ta%{Wa\U9z  
apportioned pro rata 按比例分摊 *8fnxWR  
apportionment 分配；分摊 @P4fR7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^
x4I  
apportionment formula 分摊方程式 !Z,h5u\.w  
apportionment of estate duty 遗产税的分摊 b-@VR  
appraisal 估价；评估 ?Il$f_"B:  
appreciable growth 可观增长 ]6p?mBuQ  
appreciable impact 显着影响 kp[+Iun?  
appreciable increase 可观增长 I2qC,Nkk  
appreciation 增值；升值 I)]wi%  
appreciation against other currencies 相对其他货币升值 2md1GWyP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n!&DLB1z  
appreciation tax 增值税 k(><kuJ`3  
appropriation 拨款；拨用；拨付 U"A
]b(54  
appropriation account 拨款帐目 'AE)&56  
Appropriation Bill 拨款法案 %:N6#;l M  
appropriation-in-aid system 补助拨款办法 vN-#Ej. u  
approved assets 核准资产 Zk)]=<H  
approved basket stock 认可一篮子证券 MSoLx' <  
approved budget 核准预算 I7nt<l!  
approved charitable donation 认可慈善捐款 \D<rT)Tl  
approved charitable institution 认可慈善机构 ~a4htj  
approved currency 核准货币；认可货币 sYiegX`1c  
approved estimates 核准预算 }?^5\otu  
approved estimates of expenditure 核准开支预算 R>To L  
approved overseas insurer 核准海外保险人 jtV{Lf3<  
approved overseas trust company 核准海外信托公司 d90B15]gv  
approved pooled investment fund 核准汇集投资基金 +T+f``RcK  
approved provident fund scheme 认可公积金计划 Z[yQKy  
approved provision 核准拨款 pN&5vu30  
approved redeemable share 核准可赎回股份 Ix^xL+Tm  
approved regional stock 认可地区性证券 j Aw&5,  
approved retirement scheme 认可退休金计划 B5IS-d  
approved subordinated loan 核准附属贷款 B8'" ^a^&-  
arbitrage 套戥；套汇；套利 i))S%!/r~  
arbitrageur 套戥者；套汇者 cV_nYcLkz  
arbitrary amount 临时款项 C#`eN{%.YT  
arrangement 措施；安排；协定 uR|Jn)/m(  
arrears 欠款 Y{B|*[xM  
arrears of pay 欠付薪酬 @O5-w  
arrears of revenue 逾期未收税款；逾期未收的帐项 `ux U H#  
articles of association 组织章程；组织细则；组织章程细则 AiykIER/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ny|ni\6  
ascertainment of profit 确定利润 5*{U!${a  
"Asia Clear" “亚洲结算系统” YW}q@AY7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (!&cf
abL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _y#t[|}w  
Asian Development Fund [ADF] 亚洲发展基金 p-GlGEt_X  
Asian dollar bond 亚洲美元债券 -]~&Pi|  
Asian dollar market 亚洲美元市场 #{1w#Iz;  
Asian dollar rate 亚洲美元利率 "@RLS~Ej  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7@$Hua,GY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |Ma"B4  
asked price 沽盘；喊价；索价；卖方报价 13I 7ah  
assessable income 应评税入息 {j+w|;dZF  
assessable loss 应评税亏损 Gmi4ffIb3  
assessable profit 应评税利润 ``)ys^V  
assessable value 应评税值 W^ict,t  
assessed profit 估定利润 xN:ih*+,v  
assessed value 经评估价值 DKAqQ?fS  
assessment 评税；评定；估价；评税单 "D'A7DA  
assessment number 评税编号；估价编号 K3$83%E  
assessment of additional tax 补加税评税 z*.
4Y  
assessment of performance 业绩评估；实绩评价 #Sr_PEo _  
Assessor 评税主任 -LJbx<'  
asset price bubbles 资产价格泡沫 t?L;k+sMM  
asset-backed securities 具资产保证的证券 9w^1/t&=04  
assets accretion 资产增值 M2(+}gv;7p  
assets and liabilities 资产与负债 \]e"#"v}}_  
assets betterment statement 资产递增表；资产改进表 2K'3ry)[y  
assets lending 实物放款；有抵押贷款 [h+MA>%!  
assets of the company passing on the death 死者去世时转移的公司资产 qYBoo]}a  
assets pledged as security for liabilities 用作负债抵押的资产 X#j-Ld{j  
assets portfolio 资产投资组合 Wjn1W;m&g  
assets price 资产价格 >c*}Do{lG  
assets quality 资产质素 `/#f8R1g  
assets realization 资产变现 !5wm9I!5^  
assets refinancing arrangement 资产再集资安排 Zj99]4?9  
assets securitization 资产证券化 8 sZ~3  
assets situated outside Hong Kong 在香港以外地方的资产 4pq@o  
assets stripping 削减资产；拆卖资产 X(U CN0#  
assets value 资产值 ?~$0;5)QC  
assignee 承让人 )Ge.1B$8h  
assignment 转让；转让书；转让契 "~0m_brf  
assignment of interest 权益转让 cH?j@-pY  
assignment of letters patent and trade mark 专利证书及商标转让 Q"n*`#Yt'  
assignment of property 物业转让；物业转让书 !Low%rP  
assignment right 转让权 r5h}o)J  
assignor 转让人 Sg(fZ' -  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~^cx a%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `9n%Dy<  
associate member 附属会员 9}Ud'#E  
associated body corporate 相联法人团体 uV!Ax*'  
associated company 相联公司；联属公司 L}*:,&Y/  
associated corporation 相联法团 {O9CYP:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] [x ?38  
公认会计师公会〔英国〕 JziuwL5,  
Association of Futures Exchange Brokers 香港期货经纪协会 Lg0Vn&k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8Eyi`~cAiH  
association of underwriters 承保人组织 1O>wXq7q  
assumption of control 接管 Xp@8vu  
assurance 担保；保险；转易；转易书 A9' [x7N  
assurance of interest 权益的转易 uo;aC$US  
at 19XX price 按一九ＸＸ年价格计算 fhw.A5Ck  
at a discount 按赔价计算；按贴水价格计算；打折扣 T&c0j(  
at a premium 按溢价计算；按升水价格计算 jFY6}WY)}7  
at call 通知付款；按通知 (xf_  
at constant market price 按固定市价计算 ^AkVmsv;;  
at constant price 按固定价格计算 0)`{]&  
at cost 按成本计算 "K n JUXpl  
at current market price 按当时市价计算；按现时市价计算 HgPRz C  
at current price 按当时价格计算；按现时价格计算 o^hI\9  
at factor cost 按要素成本计算；按生产要素成本计算 REUWK#>  
at money-of-the-day price 按付款当日价格计算 wYQTG*&h  
at or better 按指定或较佳价位〔买卖指令〕 mr dG-t(k  
at par 按面值计算；平价 +b"RZ:tKp  
at sight 见票即付 bwR_ uF  
at the close 按收市盘 ZqT?7|i  
at the opening 按开市盘 _-eF &D  
attestation 见证；见证条款 SIv8EMGo  
at-the-money option 平价期权 "jqC3$DKI  
attorney 受权人；受托代表人 eL3HX _2(  
attornment 新拥有人承认书

GO{o #}  
attributable profit 可归属利润 "| 0g 1rd  
attributable share value 可归属股份价值 47>IT  
Auckland Stock Exchange 奥克兰证券交易所 /` 891(f,  
auction 拍卖 L1A0->t  
auctioneer 拍卖商 ?muI8b  
audit 审计；核数 MG)wVS<d_  
Audit Commission 审计署 M>W-lp^3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,3l=44*  
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〕 Kk#g(YgNz  
audit review 帐目审查 Pw i6Ly`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q"xIW0Pc  
audited account 审计帐目；经审计的帐目 ngJi;9X8*t  
audited annual account 经审计的周年帐目 >=Hm2daN  
audited balance sheet 经审计的资产负债表 D%GB2-j R  
auditor 核数师；核数主任；审计师 3mKmd iD  
auditor's certificate 核数师证明书；审计师证明书 qD=o;:~Km  
auditor's report 核数师报告；审计师报告 NfvvwG;M  
Aussie bond 澳元债券 =67dpQ'y  
austerity budget 紧缩预算 |g<
1n  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }#}IR5`=E  
Australia All Ordinaries Index 澳洲所有普通股票指数 M\O6~UFq!  
Australian Dollar [AUD] 澳元 Tap=K|b ]  
Australian Options Market 澳大利亚期权市场 ],CJSA!5F  
Australian Securities Commission 澳洲证券事务监察委员会 #U45;idp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 sk !92mQ  
Australian Stock Exchange 澳大利亚证券交易所 v$c*3H.seM  
Austrian Schilling [ATS] 奥地利先令 fq(r,h=|  
authentication 认证；鉴证 4Kjrk7GAx  
authority to purchase 委托购买证；委购书 vFz%#zk>  
authorization 认可；核准；授权；授权书 e=K2]Y Q{  
authorization by direction 指示授权 PkA_uDhw  
authorization by instruction 指令授权 y+xw`gR:  
authorization by warrant 令状授权 V^fSrW]  
authorization of unit trust 单位信托的认可 w@RVg*`%7D  
authorized agent 指定代理人 kx,9n)  
authorized capital 法定资本 YoiM
\gw  
authorized clerk 出市员 6(Za}H  
authorized dealer 认可交易商 ^2Sa_.  
authorized financial institution 认可财务机构 qj*IKS  
authorized fund 认可基金 NX7(;02  
authorized fund house 获授权的基金公司；认可基金公司 w{uqy]  
authorized institution 认可机构 \l!^6G|c  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 \`?#V xz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .3WDtVE  
authorized insurer 获授权保险人；获认可承保人 pW ]+a0j  
authorized investment 特准投资项目 P\<dy?nZ  
authorized person 获授权人 jO xH'1I  
authorized representative 获授权代表 n5CjwLgu\b  
authorized share capital 法定股本 MG ,exN @  
automated quotation system 自动报价系统 i'&KoR?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [P,YW|:n  
自动交易系统〔香港期货交易所有限公司〕 C@+"d3  
automatic adjustment mechanism 自动调整机制 3GVE/GtU  
automatic adjustment system 自动调整系统 )9'eckt  
Automatic Clearing House 自动票据交换所 *>Sb4:  
automatic exchange rates accumulation system 自动化汇率累集系统 `k y>M-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wq&|V  
automatic teller machine [ATM] 自动柜员机 [pMJ9 d$  
autopay 自动转帐 xbJ@z{  
available assets 可用资产 Wy^43g38'p  
available fiscal reserve 现存财政储备 S~jl%]  
available profit 可用利润 ga0>J_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7^$PauAv  
average 平均；平均数；海损 rN6@=uB  
average basic salary 平均基本薪金 N)'oX3?x  
average consumer expenditure 平均消费开支；一般消费开支 86Q\G.h7  
average cost 平均成本 }#~@HM>6Z  
average cost of land production 增辟土地平均成本 U-.?+`  
average daily turnover 平均每日成交额 p&1IK8i"  
average daily wage rate 平均每日工资率 v&g(6~b_>  
average expenditure pattern 平均开支模式 2 mM0\ja  
average growth rate 平均增长率 &_X6m0z  
average net fixed assets 固定资产平均净值 |lH~nU.*  
average of relatives 相对价格平均数 A*l(0`aWq  
average price 平均价格 v_Om3i9$E  
average propensity to consume 平均消费倾向；一般消费倾向 +zodkB~)  
average propensity to save 平均储蓄倾向；一般储蓄倾向 s@C KZ`  
average rate 平均率 9L3#aE]C  
average revenue 平均收入；平均收益 J }izTI  
average stock 平均库存；平均存货 jU')8m[  
average yearly rent 平均年租 Dw}8c
i'  
avoidance of double taxation 避免双重课税 :$Lu V5  
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 n]&/?6}  
:@LFNcWE  
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