一些有用的会计术语(也不知道发的地方对不对)A

A: 6y!?xot  
A share Ａ股；甲类股份 5Jd {Ev  
abatement of tax 减税；减扣免税额 hf5SpwxLiH  
ABN AMRO Bank N.V. 荷兰银行 m&c(N  
above-the-line expenditure 线上项目支出；经常预算支出 4gt "dfy+  
above-the-line receipt 线上项目收入；经常预算收入 ON!G{=7  
ABSA Asia Limited 南非联合亚洲有限公司 l'8wPmy%N  
absolute change 绝对数值变更 ,+evP=(cX  
absolute expenditure 实际开支 p%_ :(  
absolute guideline figure 绝对准则数字 F09AX'nj  
absolute interest 绝对权益 '
UCx^-  
absolute order of discharge 绝对破产解除令 Gf.o{  
absolute profit margin 绝对利润幅度 JU+'UK630  
absolute value 实值；绝对值 KftM4SFbK  
absolutely vested interest 绝对既得权益 Pu*UZcXY  
absorbed cost 已吸收成本；已分摊成本 |VF"Cj
w?  
absorption 吸收；分摊；合并 X,CFY  
absorption rate 吸收率；摊配率；分摊率 *%+buHe  
ACB Finance Limited 亚洲商业财务有限公司 f=Y9a$.:M  
acceptable form of reciprocity 合理的互惠条件 $ !=:ES  
acceptable rate 适当利率；适当汇率 [<$d@}O  
acceptance agreement 承兑协议 8
uW:_t]q  
acceptance for honour 参加承兑 q9]L!V9Rv  
acceptor 承兑人；接受人；受票人 7u0R=q  
acceptor for honour 参加承兑人 5!p'n#_  
accident insurance 意外保险 _ 9]3S>Rn  
Accident Insurance Association of Hong Kong 香港意外保险公会 I"?&X4%e  
accident insurance scheme 意外保险计划 e!'u{>u  
accident year basis 意外年度基准 (1
9<8a9G  
accommodation 通融；贷款 u6d~d\  
accommodation bill 通融票据；空头票据 4=cq76  
accommodation party 汇票代发人 XmR5dLc8  
account balance 帐户余额；帐户结余 %*}f<k{6  
account book 帐簿 K7Tell\`  
account collected in advance 预收款项 JPKZU<:+V  
account current book 往来帐簿 M&-/&>n!  
account of after-acquired property 事后取得的财产报告 "A3xX&9-q  
account of defaulter 拖欠帐目 bUL9*{>G  
account payable 应付帐款 '" yl>"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 be@uHikp;v  
account receivable 应收帐款 3o^M%  
account receivable report 应收帐款报表 <-aI%'?*  
account statement 结单；帐单；会计财务报表 >1zzDd_  
account title 帐户名称；会计科目  p$v +L  
accountant's report 会计师报告 z*1K<w8  
Accountant's Report Rules 会计师报告规则 uS,$P34^oy  
accounting and auditing procedure 会计与审计程序；会计与核数程序 fdW={}~  
Accounting Arrangements 《会计安排》 bd}SB-D  
accounting basis 会计基础 ?QVI'R:Z
?  
accounting by Official Receiver 破产管理署署长呈交的帐目 W<l(C!{  
Accounting Circular 《会计通告》 brot&S2P><  
accounting class 会计类别 T6#GlO)8)  
accounting date 记帐日期；会计结算日期 JFdzA  
accounting for money 款项核算 [)u{-  
Accounting Officer 会计主任 :E*U*#h/  
accounting period 会计报告期；会计期 IBsn>*ja<  
accounting policy 会计政策；会计方针 Z_+No :F7I  
accounting practice 会计惯例 H4jqF~  
accounting principle 会计准则 4/_|Qy  
accounting record 会计记录 Ev#aMK  
accounting report 会计报告 . %7A
7a  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 LXl! !i%  
Accounting Society of China 中国会计学会 yK3z3"1M?  
accounting statement 会计报表 [hbIv  
accounting system 会计制度；会计系统 pQ8+T|0x  
accounting transaction 会计事项；帐务交易 GrC")Z|3u  
accounting treatment 会计处理 }C}_ I:=C  
accounting year 会计年度 UlytxWkUX  
accretion 增值；添加 w7u >|x!  
accrual 应计项目；应累算数目 `$-  Ib^  
accrual basis 应计制；权责发生制 ZZ7U^#RT  
accrual basis accounting 应计制会计；权责发生制会计 d5hE!=  
accrue 应累算；应计 =<xbE;,0  
accrued benefit 应累算利益 k=_@1b-  
accrued charges 应计费用 W -&5 v  
accrued cumulative preference share dividend 应累算的累积优先股股息 z& jDOex  
accrued expenses 应累算费用 ~V)E:(  
accrued interest payable 应付利息；应计未付利息  CVp<SS(  
accrued interest receivable 应收利息；应计未收利息 HbVLL`06*  
accrued right 累算权益 V;(LeuDH|  
accruing profit 应累算的利润 JK^;-&  
accumulated fiscal reserve 累积财政储备 Y?cw9uYB  
accumulated profit 累积利润；滚存溢利 |&vuK9q  
accumulated reserve 累积储备 iSHl_/I<  
accumulation of surplus income 累积收益盈余 nrBitu,  
acquired assets 既得资产 <X*8Xz
mv  
acquisition 收购；购置；取得 -}o;Y)  
acquisition cost 购置成本 w4
a7c  
acquisition expenses 购置费用 5;Xrf=  
acquisition of 100% interest 收购全部股权 *E'K{?-K  
acquisition of control 取得控制权 -^DB?j+  
acquisition of fixed assets 购置固定资产 UtN>6$u  
acquisition of shell “买壳” Y[4B{  
acquisition price 收购价 ow"Xv  
act of God 天灾 RUKSGj_NJ  
acting partner 执事合伙人 FO$Tn+\6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 UepBXt3)  
active partner 积极参与的合伙人 OFv} jT  
active trading 交投活跃 566Qikw2  
actual circulation 实际流通 )/'s& D  
actual cost 实际成本 ^cm^JyS)  
actual expenditure 实际开支；实际支出 ri ~2t3gg  
actual income 实际入息；实际收入；实际收益 z^.0eP8\j  
actual market 现货市场 y rk#)@/m  
actual price 现货价；实际价格 ~JpUO~i/  
actual profit 实际利润 #C^m>o~R  
actual quotation 实盘；实际价位；实际报价 Q #gHD  
actual year basis 按实际年度计算 (i8t^  
actuals 实货 %3j5Q   
actuarial investigation 精算调查 bE~
lc}%  
actuarial principle 精算原则 stPCw$@  
actuarial report 精算师报告 @AOiZOH  
Actuarial Society of Hong Kong 香港精算学会 QL#y)G53Q  
actuarial valuation 精算师估值 \Z':hw  
actuary 精算师 \ 714Pyy  
ad referendum agreement 暂定协议；有待覆核的协定 m@YLZ  
ad valorem duty 从价税；按值征税 r;z A `  
ad valorem duty system 从价税制 "RLb wm~  
ad valorem fee 从价费 -wB AFr  
ad valorem tariff 从价关税 HV@:!zM  
additional allowance 额外免税额 {QID@  
additional amount for unexpired risk 未过期风险的额外款额 P>|2~YxjU  
additional assessable profit 补加应评税利润 hh9{md\  
additional assessment 补加评税 j
7&l&)5  
additional commitment 额外承担 <X?F :?Mk  
additional commitment vote 额外承担拨款 nP^$p C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HdM;c*K  
additional dependent parent allowance 供养父母额外免税额 tANG ]  
additional provision 额外拨款 D3PF(Wx  
additional stamp duty 附加印花税 il~,y8WTU{  
additional tax 补加税罚款；补加税款 jTnu! H2o  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /7^~*  
adjudged bankrupt 被裁定破产 H;2pk  
adjudicated bankrupt 裁定破产人 (&(f`c@I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <T).+ M/  
adjudication of bankruptcy 裁定破产；宣告破产 .FUEF)  
adjudication of insolvency 裁定无力偿还债务 ;/@R{G{+~;  
adjusted actual 经调整的实数；调整后的实数 2olim1  
adjusted current assets 经调整的流动资产；调整后的流动资产 9[`6f8S_$  
adjusted figure 经调整的数字；调整后的数额 :9}*p@  
adjusted liabilities 经调整的负债；调整后的负债 |wDCIHzQ  
adjusted loss 经调整的亏损；调整后的亏损 n[@Ur2&)  
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 9!LAAE`  
adjusted profit 经调整的利润；调整后的利润 jJ|;Nwm<[  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^;a[v^&9  
adjusted value 经调整的价值；调整后的价值 y.zQ `  
adjustment 调整；修订；理算〔保险〕 scdT/|(U$  
adjustment centre 调剂中心 E_K7.c4M  
adjustment lag 调整过程的时间差距；调整时差 gA6C(##0  
adjustment mechanism 调整机制 5S1m&s5k  
adjustment of loss 亏损调整 H|Ems}b  
adjustment process 调整过程；调整程序 a|.u;  
adjustment range 调整幅度 ]l%j>Vb!L  
administered exchange rate 受管制汇率 {Fj`'0Xu;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @UKd0kxPN{  
administration expenses 行政费用 C1=[\c~jw  
administration fee 手续费；行政费 (k?OYz]c  
administration in bankruptcy 破产管理 cnR>)9sX  
administration order 遗产管理令 5 F-Q&  
administrator 管理人；遗产管理人 ze-iDd_y  
administrator of the estate 遗产管理人 T1E{NgK  
admission of debt 债项承认书 L" o6)N  
admission of proof 接纳债权证明 uyj5}F+O  
advance 放贷款项；垫付款项；预支款项；预付款项 ;c`B'  
advance account 暂支帐目；预付款帐户 b7-a0zaN  
advance compensation 预付补偿金 +~-|( y  
advance from shareholder 股东垫款 DcOLK\  
advance pending reimbursement 预支以待日后付还 hXCDlCO  
advanced economy 先进经济体系 ;bX{7j  
advancement 预付；预付财产 xIn
WcQ  
advances warrant 垫款令 mWh:,[o  
advancing 贷出 L-XTIL$$  
adverse balance 逆差 S'txY\  
adverse exchange 逆汇 R`c5-0A  
advertisement addressed to shareholders 在报章刊登的致股东通告 4T:ZEvdzf  
advice for collection 托收通知书 4Xz|HU?  
advice of drawing 提款通知书；汇票通知书 _#+i;$cO-X  
advice of payment 付款通知 'Gk|&^  
Advisory Committee [Securities and Futures Commission] W;=ZQ5Lw  
谘询委员会〔证券及期货事务监察委员会〕 9;PtYdJ8  
Advisory Committee on Diversification 经济多元化谘询委员会 xRfX:3  
affidavit 誓章；遗产申报誓章 PF.HYtZqK  
affidavit of no receipt 述明无收款的誓章 wNlp4Z'[  
affiliate 联号；联营公司；附属公司 fRiHs\+  
affiliated company 附属公司；联号；联营公司 8L:0Wp  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (f)QEho7  
affordability 负担能力 FEkx&9]  
African Development Bank [AfDB] 非洲开发银行 9:1ZL_yf  
after-acquired property 事后取得的财产 S7bSR?~L[  
after-hours dealing 市后交易 8:f(PN  
after-tax profit 税后盈利；税后利润；税后溢利 v[m>;Ubg&  
agency agreement 代理协议
4h|vd.t  
agency expenses 代理机构的开支 C<3An_Dy  
agency fee 代理费 fA8 ,wy|>  
Agency Law 《代理法》 ?g 3sv5\u  
agent 代理人；承销人 COa
p*  
agent of company 公司代理人 'G&w[8mqY  
agent's fee 代理人费；经纪费 K&/W cuP&  
aggregate 总计；总数；总体数字 b{A#P?  
aggregate amount 总款额；总额 t4h* re+  
aggregate assets and liabilities 总体资产与负债 uB\A8zC  
aggregate at constant price 按固定价格计算的总体数字 L(.5:&Y=`  
aggregate demand 总需求 k20tn ew  
aggregate gross position 总持仓量 |K]tJi4fz  
aggregate limit 总限额 dQ<EDtap  
aggregate of salaries tax 合计薪俸税 l{<@[foc  
aggregate performance 总体表现；总体业绩 u!O)\m-  
aggregate supply 总体供应 +:b|I'S  
aggregate surplus 总盈余 r_QWt1K  
aggregate total 整体总额 ~sOAm  
aggregate value 总值；合计价值
q N>j2~  
aggregated basis 合计基准 *p"%cas  
aggregated net chargeable income 合计应课税入息实额 i9d.Ls  
aggregation 合并计算；合计；总和 #soWX_>  
aggregation of incomes of husband and wife 夫妇入息合并计算 [ACa<U/  
aggregation of property 财产的总和 um/iK}O  
agio 差价；贴水 &W1cc#(  
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》 r'&VH]m  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;X8eZQ  
《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》 4XRVluD%W.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment a$ Z06j  
《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》 =cxjb,r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment SJ<nAX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,+WDa%R  
agreement for a settlement 授产协议 oYW:ptJ  
agreement for assignment 转让协议 HJDM\j*5  
agreement for sale 售卖协议；买卖协议 7a2uNt,X  
agreement for sale and purchase 买卖协议 ]'hz+V31%  
agreement for the payment of interest 支付利息协议 zFlW\wc  
agreement for the repayment of money 还款协议 D_g+O"];P  
agreement of reinsurance 再保险协议 ]`LMy
t0  
Agricultural Bank of China 中国农业银行 .RdnJ&K*  
air passenger departure tax 飞机乘客离境税 vForj*Xo  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b^0=X!bg  
airport tax 机场税 <%!EI@
N  
alcohol duty 酒精税 {Wt=NI?Ow  
alienation 让与；让渡；转让 7"1M3P5*8  
alimony 生活费；赡养费 m}rUc29cS,  
All Ordinaries Index [AOI] 所有普通股指数 XOU 9r(  
all risks 全险；综合险 4h-tR  
All Sales Record for Stock Market 《股票市场成交报告》 X4gs{kx}|  
Allied Capital Resources Limited 新联财务有限公司 +5voAx!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 L:7%Wd
yh  
allocation letter 拨款信件 3{CXIS  
allocation of fund 分配款项；预留款项 p~qdkA<  
allocation of profit 利润分配；溢利分配 )KG.:BO<  
allocation warrant 拨款令 3= PRe  
allotment 分配；配股 #}o*1  
allotment notice 股份配售通知；配股通知 }5`Kn}rY  
allotment of shares 股份分配 L^dF )y?  
allowable 可获宽免；免税的 {>9vm!<[*\  
allowable business loss 可扣除的营业亏损 `2G 0B@  
allowable expenses 可扣税的支出 ^)TZHc2a[  
allowance 免税额；津贴；备抵；准备金 @u?m4v{  
allowance for debts 债项的免税额 qeypa!  
allowance for depreciation by wear and tear 耗损折旧免税额 RK< uAiU  
allowance for funeral expenses 殡殓费的免税额 >HyZ~M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V3 2F  
allowance for repairs and outgoings 修葺及支出方面的免税额 XsEDI?p2  
allowance to debtor 给债务人的津贴 ?
g}G#j  
alteration of capital 资本更改 ,VI2dNst\  
alternate trustee 候补受托人 6YNd;,it>p  
amalgamation 合并 L\aG.\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }gete'I  
ambit of charges 征税范围；收费范围 r[K%8Y8`  
amended valuation 经修订的估值 wZ0RI{)s'  
American Commodities Exchange 美国商品交易所 X3@Uih}|  
American Express Bank Limited 美国运通银行 ;O+= 6>W  
American Stock Exchange 美国证券交易所 nH_M#  
amortization 摊销 qf;x~1efC4  
amount due from banks 存放银行同业的款项 Dr)B0]KG  
amount due from banks abroad 存放海外银行同业的款项 ',P$m&
z  
amount due from holding companies 控股公司欠款 OQ&l/|{O0?  
amount due from local banks 存放本港银行同业的款项 0.+MlyA  
amount due to banks 银行同业的存款 G .NGS%v  
amount due to banks abroad 海外银行同业的存款 Fsz;T;  
amount due to holding companies 控股公司存款 6o
6I]QL  
amount due to local banks 本港银行同业的存款 n86LU Sj5  
amount due to outport banks 外埠银行同业的存款 ~7ZWtg;B  
amount for note issue 发行纸币的款额 x.8fxogz  
amount of bond 担保契据的款额 VX0}x+LJ  
amount of consideration 代价款额 L xP%o  
amount of contribution 供款数额 Y'*oW+K  
amount of indebtedness 负债款额 FN\*x:g  
amount of principal of the loan 贷款本金额 Xh+;$2l.B  
amount of rates chargeable 应征差饷数额 h/k00hD60  
amount of share capital 股本额 xPCRT*Pd  
amount of sums assured 承保款额 GCZx-zD~>  
amount of variation 变动幅度 9eBD)tnw  
amount of vote 拨款数额 >P@g].Q-  
amount payable 应付款额 Lcb5^e?'Q  
amount receivable 应收款额 Y7BmW+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zcGmru|k  
analysis 分析 TophV}@B`  
ancillary risk 附属风险 zncKd{Q\tP  
annual account 周年帐目；周年帐目报表；年度决算；年结 u.;l=tzz  
annual accounting date 年结日期 5If.[j{  
annual allowance 每年免税额；年积金；年度津贴；年津 4K5  
annual balance 年度余额 q#=HBSyM  
annual disposable income 每年可动用收入 5/8=Do](  
annual estimates 周年预算 %tB7 &%ut  
annual fee 年费 ^p)#;$6b  
annual general meeting 周年大会 SP.k]@P  
annual growth rate 年增率；每年增长率 S#kYPe  
annual long-term supplement 长期个案每年补助金 s@zO`uBc  
annual pensionable emolument 可供计算退休金的年薪 ,<k%'a!B  
annual report 年报 1%ENgb:8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L+N\B@ 0-  
annual return 周年报表；周年申报表；每年报税表格 M0yv=g  
Annual Return Rules 《周年报表规则》 !#d5hjoX  
annual review of consumer prices 每年消费物价回顾 &+
"<ia(  
annual roll-forward basis 逐年延展方式 8yk7d76Y  
annual salary 年薪 1_WP\@O  
annual statement 年度报表；年度决算表 ~y{_NgMo  
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 ;*QK^#  
annuitant 年金受益人 y4U|~\]  
annuity 年金 ~[%_]/#&%z  
annuity contract 年金合约 ncqAof(/  
annuity on human life 人寿年金 AXF 1{  
antecedent debt 先前的债项 /%g+|C  
ante-dated cheque 倒填日期支票 x ]">  
anticipated expenditure 预期开支 p]0`rf!|  
anticipated net profit 预期纯利 x$;RfK2&p  
anticipated revenue 预期收入 ,p{naT%R  
anti-inflation measure 反通货膨胀措施 }ZK%
@b>  
anti-inflationary stance 反通货膨胀立场 ,~q:rh+  
apparent deficit 表面赤字 eR%\_;}7;  
apparent financial solvency 表面偿债能力 'Lq+ONX5  
apparent partner 表面合伙人
& .0A%  
application for personal assessment 个人入息课税申请书 yIhPB8QL  
application of fund 资金应用 s]]lB018O\  
application to release as liquidator and to destruct the books of accounts and documents u@1 2:U$  
申请免除清盘人职务及毁灭帐簿与文件 9 ,:#Q<UM  
appointed actuary 委任精算师 k@ <dru  
appointed auditor 委任核数师；委任审计师 -L+kt_>  
appointed trustee 委任的受托人 P -NR]f  
appointer 委任人 rY6x):sC  
apportioned pro rata 按比例分摊 >"8;8Ev  
apportionment 分配；分摊 >
$7x]f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hr;^.a^
  
apportionment formula 分摊方程式 ;plBo%EBV  
apportionment of estate duty 遗产税的分摊 ![;={d0  
appraisal 估价；评估 M6mgJonN|  
appreciable growth 可观增长 f"RC(("6W  
appreciable impact 显着影响 K[kK8i+(  
appreciable increase 可观增长 ?z`={oN
  
appreciation 增值；升值 oUwo!n}  
appreciation against other currencies 相对其他货币升值 !m^;wkrY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GF6o  
appreciation tax 增值税 b"WF]x|^  
appropriation 拨款；拨用；拨付 b"uO BB  
appropriation account 拨款帐目 ckMG4 3i\j  
Appropriation Bill 拨款法案 f`:GjA,J$  
appropriation-in-aid system 补助拨款办法 -w*fS,O  
approved assets 核准资产 U$mDAi$  
approved basket stock 认可一篮子证券 hw,nA2w\  
approved budget 核准预算 Vm|KL3}NRv  
approved charitable donation 认可慈善捐款 HdN5zl,q  
approved charitable institution 认可慈善机构 |Fe[RGi+8  
approved currency 核准货币；认可货币 >ei~:z]R  
approved estimates 核准预算 >MJ#|vO  
approved estimates of expenditure 核准开支预算 E447'aJ  
approved overseas insurer 核准海外保险人 Pr1qX5>=  
approved overseas trust company 核准海外信托公司 _aR{B-E   
approved pooled investment fund 核准汇集投资基金 T?Kh'  
approved provident fund scheme 认可公积金计划 1^LdYO?g'  
approved provision 核准拨款 ("\{=XAQ  
approved redeemable share 核准可赎回股份 KF zI27r  
approved regional stock 认可地区性证券 Ym1vq
=  
approved retirement scheme 认可退休金计划 f[1cN`|z  
approved subordinated loan 核准附属贷款 E/g"}yR  
arbitrage 套戥；套汇；套利 h~7#$i  
arbitrageur 套戥者；套汇者 ~4khIz  
arbitrary amount 临时款项 "h#R>3I1)  
arrangement 措施；安排；协定 g:z<CSIq/  
arrears 欠款 A+="0{P  
arrears of pay 欠付薪酬 g!R7CRt%  
arrears of revenue 逾期未收税款；逾期未收的帐项 H,]8[qT<  
articles of association 组织章程；组织细则；组织章程细则 ._^}M<o L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0W(mx-[H/  
ascertainment of profit 确定利润  ][wb4$2  
"Asia Clear" “亚洲结算系统” ]R_R`X?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 n9xP8<w8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .ojEKu+EJ'  
Asian Development Fund [ADF] 亚洲发展基金 7b+r LyS0  
Asian dollar bond 亚洲美元债券 h<e  
Asian dollar market 亚洲美元市场 k?Z:=.YW  
Asian dollar rate 亚洲美元利率 K_;vqi^1^&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 sSZ)C|Q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `wXK&R<`  
asked price 沽盘；喊价；索价；卖方报价 Ww,\s5Uw  
assessable income 应评税入息 }9+;-*m/  
assessable loss 应评税亏损 uR ?W|a  
assessable profit 应评税利润 S[1<Qrv]  
assessable value 应评税值 Up{[baWF  
assessed profit 估定利润 :D*U4
< /u  
assessed value 经评估价值 =..Bh8P71!  
assessment 评税；评定；估价；评税单 g3z/yj  
assessment number 评税编号；估价编号 y6nP=g|')>  
assessment of additional tax 补加税评税 0n{.96r0R  
assessment of performance 业绩评估；实绩评价 RNi%6A1  
Assessor 评税主任 \IE![=p\w  
asset price bubbles 资产价格泡沫 HohCb4do  
asset-backed securities 具资产保证的证券 !HvA5'|:}  
assets accretion 资产增值 pR$(V4>  
assets and liabilities 资产与负债 D`T;j[SsS#  
assets betterment statement 资产递增表；资产改进表  !BsQJ_H  
assets lending 实物放款；有抵押贷款 U?#wWbE1  
assets of the company passing on the death 死者去世时转移的公司资产 P9/ (f$=  
assets pledged as security for liabilities 用作负债抵押的资产 ^+SE_-+]  
assets portfolio 资产投资组合 7q+D}+ Xf  
assets price 资产价格 1(gs({  
assets quality 资产质素 7v*gwBH  
assets realization 资产变现 TI'v /=;)  
assets refinancing arrangement 资产再集资安排 =vbG'_[7  
assets securitization 资产证券化 053bM)qW  
assets situated outside Hong Kong 在香港以外地方的资产 QWk3y"5n<  
assets stripping 削减资产；拆卖资产 6nZ]y&$G-k  
assets value 资产值 XVqOiv)  
assignee 承让人 :~ot
zI4%!  
assignment 转让；转让书；转让契 LqbI/AQ)  
assignment of interest 权益转让 R9U{r.AA  
assignment of letters patent and trade mark 专利证书及商标转让 3>KEl^1DB  
assignment of property 物业转让；物业转让书 c_3B:F
7  
assignment right 转让权
S@/{34,  
assignor 转让人 WO_Uc_R  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /W/e%.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jVQy{8{G  
associate member 附属会员 w*-42r3,'  
associated body corporate 相联法人团体 U?UU]>Q  
associated company 相联公司；联属公司 FJ_7<4ET  
associated corporation 相联法团 xqt?z n  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $fmTa02q>  
公认会计师公会〔英国〕 `,qft[1  
Association of Futures Exchange Brokers 香港期货经纪协会 (QDKw}O2b  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !;eE7xn&  
association of underwriters 承保人组织 L,}'ST  
assumption of control 接管 g'7E6n"!,  
assurance 担保；保险；转易；转易书 +>"s)R43  
assurance of interest 权益的转易 1,-C*T}nR  
at 19XX price 按一九ＸＸ年价格计算 ye(b 7CX  
at a discount 按赔价计算；按贴水价格计算；打折扣 l~i?  
at a premium 按溢价计算；按升水价格计算 0$*7lQ<a#M  
at call 通知付款；按通知 8K,X3a9  
at constant market price 按固定市价计算 h p]J>i.  
at constant price 按固定价格计算 >Zb!?ntN`t  
at cost 按成本计算 Q;]JVT1  
at current market price 按当时市价计算；按现时市价计算 KqK]R6>  
at current price 按当时价格计算；按现时价格计算 Ymz/:  
at factor cost 按要素成本计算；按生产要素成本计算 gJQ#j~'  
at money-of-the-day price 按付款当日价格计算 :W.H#@'(  
at or better 按指定或较佳价位〔买卖指令〕 rYb5#aT[  
at par 按面值计算；平价 |J-X3`^\H  
at sight 见票即付 .9bi%=hP  
at the close 按收市盘 Y4rxnXGw  
at the opening 按开市盘 Lc{AB!Br  
attestation 见证；见证条款 ANhqS  
at-the-money option 平价期权 iX
DG-_K  
attorney 受权人；受托代表人 9{u=  
attornment 新拥有人承认书 F7DA~G!  
attributable profit 可归属利润 DpRMXo
[  
attributable share value 可归属股份价值 W_W!v&@E=  
Auckland Stock Exchange 奥克兰证券交易所 NiZfaC6V  
auction 拍卖 RlOy,/-<  
auctioneer 拍卖商 2:38CdkYp  
audit 审计；核数 '(.5!7?Qc  
Audit Commission 审计署 h.edb6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] TTXF r  
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〕 w?ugZYwX*  
audit review 帐目审查 NM{)liP ;8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _4by3?
<c  
audited account 审计帐目；经审计的帐目 J :O!4gI  
audited annual account 经审计的周年帐目 cYA:k  
audited balance sheet 经审计的资产负债表 e$[O J<t  
auditor 核数师；核数主任；审计师 ,Y:oTo=~  
auditor's certificate 核数师证明书；审计师证明书 P T;{U<5  
auditor's report 核数师报告；审计师报告 0t7N yKU  
Aussie bond 澳元债券 ,X|Oe@/  
austerity budget 紧缩预算 0Y8gUpe3P6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $gl|^
c\  
Australia All Ordinaries Index 澳洲所有普通股票指数 zG9FO/@av  
Australian Dollar [AUD] 澳元 cXq9k!I%  
Australian Options Market 澳大利亚期权市场 L^JU{\C  
Australian Securities Commission 澳洲证券事务监察委员会 QLJ
\>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ]64Pk9z=  
Australian Stock Exchange 澳大利亚证券交易所 C m:AU;  
Austrian Schilling [ATS] 奥地利先令 bBi>BP=  
authentication 认证；鉴证 %p 6Ms  
authority to purchase 委托购买证；委购书 s~Eo]e  
authorization 认可；核准；授权；授权书 %3`*)cp@  
authorization by direction 指示授权 t/[2{'R4  
authorization by instruction 指令授权 k8s)PN  
authorization by warrant 令状授权 Cog}a  
authorization of unit trust 单位信托的认可 o<nM-"yWb  
authorized agent 指定代理人 {8m&Z36E  
authorized capital 法定资本 \rr"EAk]  
authorized clerk 出市员 \l/(L5gY  
authorized dealer 认可交易商 jwI2T$  
authorized financial institution 认可财务机构 Q`k;E}x_-  
authorized fund 认可基金 &{Z+p(3Gj  
authorized fund house 获授权的基金公司；认可基金公司 DGHSyB^+1  
authorized institution 认可机构 c}@E@Y`@w  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 I'5[8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wq?"NQ?O<  
authorized insurer 获授权保险人；获认可承保人 %e:+@%]  
authorized investment 特准投资项目 7m#EqF$P  
authorized person 获授权人 E-WpsNJ)X  
authorized representative 获授权代表 lf=G  
authorized share capital 法定股本 EB3/o7)L  
automated quotation system 自动报价系统 P
hAfEsD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] jRsl/dmy  
自动交易系统〔香港期货交易所有限公司〕 Tb]7# v  
automatic adjustment mechanism 自动调整机制 ;mpYcpI  
automatic adjustment system 自动调整系统 a4s't% P  
Automatic Clearing House 自动票据交换所 ]!TE  
automatic exchange rates accumulation system 自动化汇率累集系统 bPTtA;u  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 dk7x<$h-h0  
automatic teller machine [ATM] 自动柜员机 /`m*PgJ  
autopay 自动转帐 ;Rv WF )  
available assets 可用资产 o(tJc}Mh+(  
available fiscal reserve 现存财政储备 @fA{;@N  
available profit 可用利润 CbZ;gjgY*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 |eRE'Wd0  
average 平均；平均数；海损 zfop-qDOc  
average basic salary 平均基本薪金 kwp%5C-S  
average consumer expenditure 平均消费开支；一般消费开支 'd N1~Pa  
average cost 平均成本 #w''WOk@ZG  
average cost of land production 增辟土地平均成本 f>Rux1Je4  
average daily turnover 平均每日成交额 x_3B) &9  
average daily wage rate 平均每日工资率 &$XTe2  
average expenditure pattern 平均开支模式 @x1cV_s[  
average growth rate 平均增长率 ;L$-_Z  
average net fixed assets 固定资产平均净值 -7!L]BcZ.  
average of relatives 相对价格平均数 V?OTP&+J%  
average price 平均价格 |M?s[}ll  
average propensity to consume 平均消费倾向；一般消费倾向 +&\. ]Pp  
average propensity to save 平均储蓄倾向；一般储蓄倾向 N_92,xI#  
average rate 平均率 {`):X_$T  
average revenue 平均收入；平均收益 yV`Tw"p  
average stock 平均库存；平均存货 S/oD`   
average yearly rent 平均年租 XVNJK-B  
avoidance of double taxation 避免双重课税 `
\@n&y[`7  
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 TFOx=_.%i  
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