一些有用的会计术语(也不知道发的地方对不对)A

A: g}laG8  
A share Ａ股；甲类股份 ^:9
$@+a  
abatement of tax 减税；减扣免税额 LPG`^SA  
ABN AMRO Bank N.V. 荷兰银行 v+jsC`m  
above-the-line expenditure 线上项目支出；经常预算支出 AtR?J"3E  
above-the-line receipt 线上项目收入；经常预算收入 5XuT={o  
ABSA Asia Limited 南非联合亚洲有限公司 fzjU<?}  
absolute change 绝对数值变更 T&86A\D\z  
absolute expenditure 实际开支 p8
s:g~ W  
absolute guideline figure 绝对准则数字 L< zD<M  
absolute interest 绝对权益  )1g"?]  
absolute order of discharge 绝对破产解除令 2F%W8Y3  
absolute profit margin 绝对利润幅度 y=Mq(c:'UN  
absolute value 实值；绝对值 DzQ1%!  
absolutely vested interest 绝对既得权益 $
3Z-)m  
absorbed cost 已吸收成本；已分摊成本 `h}q Eo`  
absorption 吸收；分摊；合并 H _Va"yTO6  
absorption rate 吸收率；摊配率；分摊率 JT fd#g?I  
ACB Finance Limited 亚洲商业财务有限公司 /ywD{*  
acceptable form of reciprocity 合理的互惠条件 I\qYkWg7  
acceptable rate 适当利率；适当汇率 y~IuPc  
acceptance agreement 承兑协议 n.hv!W0  
acceptance for honour 参加承兑 H3{GmV8  
acceptor 承兑人；接受人；受票人 -@>BHC  
acceptor for honour 参加承兑人 "RVcA",  
accident insurance 意外保险 zrVC8Wb  
Accident Insurance Association of Hong Kong 香港意外保险公会
u*  
accident insurance scheme 意外保险计划 EQqx+J&!  
accident year basis 意外年度基准 _2btfY1U  
accommodation 通融；贷款 10#oG{9  
accommodation bill 通融票据；空头票据 R:p62c;Tv0  
accommodation party 汇票代发人 Knhp*V?  
account balance 帐户余额；帐户结余 &D%(~|'  
account book 帐簿 zi~5l#I  
account collected in advance 预收款项 }HEvr)v9  
account current book 往来帐簿 @pGZLq  
account of after-acquired property 事后取得的财产报告 "m{
,~'x  
account of defaulter 拖欠帐目 4'KOp&#l K  
account payable 应付帐款 Nr2C@FU:0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 c`x7u}C  
account receivable 应收帐款 ?muzU.h"z  
account receivable report 应收帐款报表 mj?16\|]  
account statement 结单；帐单；会计财务报表 y]%w)4PS  
account title 帐户名称；会计科目 E&yD8=vw  
accountant's report 会计师报告 vaf&X]p  
Accountant's Report Rules 会计师报告规则 J
O14KY*%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'gQidf  
Accounting Arrangements 《会计安排》 Hn,:`mj4-6  
accounting basis 会计基础 `P
Xz  
accounting by Official Receiver 破产管理署署长呈交的帐目 lCW8<g^  
Accounting Circular 《会计通告》 z9W`FBg  
accounting class 会计类别 }0,>2TTDN  
accounting date 记帐日期；会计结算日期 ?}Z1(it0  
accounting for money 款项核算 K!D o8|  
Accounting Officer 会计主任 {f9{8-W<u  
accounting period 会计报告期；会计期 0=wK:Ex  
accounting policy 会计政策；会计方针 z}SND9-"  
accounting practice 会计惯例 7z_;t9Y  
accounting principle 会计准则 pIWI  
accounting record 会计记录 Li 2Zndp  
accounting report 会计报告 U=bEA1*@0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -{h
  
Accounting Society of China 中国会计学会 l0*
Gb  
accounting statement 会计报表 %}2@rLP  
accounting system 会计制度；会计系统 EoX_KG{  
accounting transaction 会计事项；帐务交易 IB.yU,v  
accounting treatment 会计处理 v;{{ y-  
accounting year 会计年度 ctQbp~-  
accretion 增值；添加 P`U<7xF~  
accrual 应计项目；应累算数目 }~Q"s2  
accrual basis 应计制；权责发生制 (_* wt]"'  
accrual basis accounting 应计制会计；权责发生制会计 dAJ,x =`  
accrue 应累算；应计 0ZAj=u@O  
accrued benefit 应累算利益 "Clz'J]{  
accrued charges 应计费用 `n!viW|tB  
accrued cumulative preference share dividend 应累算的累积优先股股息 i5hD
#  
accrued expenses 应累算费用 HOt>}x  
accrued interest payable 应付利息；应计未付利息 {TXOQ>gY  
accrued interest receivable 应收利息；应计未收利息 Bz8 &R|~>"  
accrued right 累算权益 ~E4"}n[3A#  
accruing profit 应累算的利润 b hjZ7=  
accumulated fiscal reserve 累积财政储备 nbofYI$rd&  
accumulated profit 累积利润；滚存溢利 ^CzYDq  
accumulated reserve 累积储备 B%<e FFV\  
accumulation of surplus income 累积收益盈余 Hr;h4J  
acquired assets 既得资产 Z\X'd_1!  
acquisition 收购；购置；取得 )"@t6.  
acquisition cost 购置成本 9-h.|T2il  
acquisition expenses 购置费用 i~=s^8n`l  
acquisition of 100% interest 收购全部股权 c yQ(fIYl  
acquisition of control 取得控制权 ~pP0|B*%  
acquisition of fixed assets 购置固定资产 "5DJu~  
acquisition of shell “买壳” ,W5.:0Y;f[  
acquisition price 收购价 upn8n vy4(  
act of God 天灾 ~JZ3a0$^  
acting partner 执事合伙人 <MD;@_Nz\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 kL{;.WsB  
active partner 积极参与的合伙人 $,1dQeE  
active trading 交投活跃 @ "d2.h  
actual circulation 实际流通 >POO-8Q  
actual cost 实际成本 O@U?IF$  
actual expenditure 实际开支；实际支出 [p;*r)f2}
 
actual income 实际入息；实际收入；实际收益 $7gB_o$zz  
actual market 现货市场 ol!86rky  
actual price 现货价；实际价格 \4~AI=aw,T  
actual profit 实际利润 6o}V@UzqV  
actual quotation 实盘；实际价位；实际报价 nW;kcS*A  
actual year basis 按实际年度计算 vgPUIxB@  
actuals 实货 W04av_u 5  
actuarial investigation 精算调查 MZm'npRf  
actuarial principle 精算原则 3l:XhLOj  
actuarial report 精算师报告 U^#?&u  
Actuarial Society of Hong Kong 香港精算学会 _\
AUQ{  
actuarial valuation 精算师估值 wz#[:2  
actuary 精算师 e9@(/+
 
ad referendum agreement 暂定协议；有待覆核的协定 tjzA)/T,4  
ad valorem duty 从价税；按值征税 hTS
|_5b  
ad valorem duty system 从价税制 XoL[ r67Z  
ad valorem fee 从价费 ?z.Isvn  
ad valorem tariff 从价关税 P.4E{.)(  
additional allowance 额外免税额 jn=ug42d  
additional amount for unexpired risk 未过期风险的额外款额 Z.jCera.  
additional assessable profit 补加应评税利润 B3b,F
#  
additional assessment 补加评税 JLUms  
additional commitment 额外承担 LD.Ck
6@  
additional commitment vote 额外承担拨款 z[#6-T &  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 sco uO$
K  
additional dependent parent allowance 供养父母额外免税额 "Pdvmur  
additional provision 额外拨款 D0%FELG05  
additional stamp duty 附加印花税 5Bj77?Z  
additional tax 补加税罚款；补加税款 @ R'E?|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m!!;/e?yx  
adjudged bankrupt 被裁定破产 &t[|%c*D&  
adjudicated bankrupt 裁定破产人 TNsg pJ?\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 HWbBChDF  
adjudication of bankruptcy 裁定破产；宣告破产 NKh,z& _5-  
adjudication of insolvency 裁定无力偿还债务 `i4I!E  
adjusted actual 经调整的实数；调整后的实数 WB;
J1TpM7  
adjusted current assets 经调整的流动资产；调整后的流动资产 1
Zq  
adjusted figure 经调整的数字；调整后的数额 E3tj/4:L  
adjusted liabilities 经调整的负债；调整后的负债 r`>~Lp
`  
adjusted loss 经调整的亏损；调整后的亏损 p2a?9R  
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 ,lP7 ri  
adjusted profit 经调整的利润；调整后的利润 =F[lg?g  
adjusted surplus 经调整的盈余额；调整后的盈余额 JJNmpUJ  
adjusted value 经调整的价值；调整后的价值 ahoh9iJ  
adjustment 调整；修订；理算〔保险〕 Zih5/I  
adjustment centre 调剂中心 Fj3^ #ly  
adjustment lag 调整过程的时间差距；调整时差 #mTMt;x  
adjustment mechanism 调整机制 '}fel5YV  
adjustment of loss 亏损调整 ])68wqD  
adjustment process 调整过程；调整程序 <tU :U<ea]  
adjustment range 调整幅度 59/Q*7ZJ  
administered exchange rate 受管制汇率 * T\>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X%35XC.n  
administration expenses 行政费用 FBbm4NB  
administration fee 手续费；行政费 B~BUWWMfp  
administration in bankruptcy 破产管理 |oFI[PE  
administration order 遗产管理令 /o'oF  
administrator 管理人；遗产管理人 v(k*A:  
administrator of the estate 遗产管理人 Do(PdF6A  
admission of debt 债项承认书 .0KOnLdK  
admission of proof 接纳债权证明 JH-nvv  
advance 放贷款项；垫付款项；预支款项；预付款项 ?Ip$
;s  
advance account 暂支帐目；预付款帐户 e ^-3etx  
advance compensation 预付补偿金 JJ)y2
 
advance from shareholder 股东垫款 J1& A,G
b  
advance pending reimbursement 预支以待日后付还 ;q'DGzh  
advanced economy 先进经济体系 C!`>cUhE{  
advancement 预付；预付财产 EGr|BLl  
advances warrant 垫款令 =nw,*q +  
advancing 贷出 }i
sCvb  
adverse balance 逆差 ,d3Q+9/  
adverse exchange 逆汇 Am]2@ESUP  
advertisement addressed to shareholders 在报章刊登的致股东通告 G!-7ic_4  
advice for collection 托收通知书 p`pg5R  
advice of drawing 提款通知书；汇票通知书 AfuXu@UZ_/  
advice of payment 付款通知 t*5z1T?  
Advisory Committee [Securities and Futures Commission] QZ6[*_Z6  
谘询委员会〔证券及期货事务监察委员会〕 6yy|V~5  
Advisory Committee on Diversification 经济多元化谘询委员会 X!7czt  
affidavit 誓章；遗产申报誓章 6@*5!,  
affidavit of no receipt 述明无收款的誓章 F]/L!   
affiliate 联号；联营公司；附属公司 &?}kL= h  
affiliated company 附属公司；联号；联营公司 NKupOJJq  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jdV .{8@  
affordability 负担能力 >_|Z{:z]d.  
African Development Bank [AfDB] 非洲开发银行 xe"4u JO  
after-acquired property 事后取得的财产 c13vEn!c  
after-hours dealing 市后交易 Tb5$  
after-tax profit 税后盈利；税后利润；税后溢利 OL,/-;z6  
agency agreement 代理协议 *%P>x}6w3  
agency expenses 代理机构的开支 JUe K"|fA  
agency fee 代理费 vLi/'|7  
Agency Law 《代理法》
>X-e
d  
agent 代理人；承销人 )nf=eU4|  
agent of company 公司代理人 e;&{50VY  
agent's fee 代理人费；经纪费 3I(dC|d  
aggregate 总计；总数；总体数字 jsZiARTZRl  
aggregate amount 总款额；总额 F[o+p|nF  
aggregate assets and liabilities 总体资产与负债 `'A(`. CL  
aggregate at constant price 按固定价格计算的总体数字 ~#HH;q_7m  
aggregate demand 总需求 /8P4%[\  
aggregate gross position 总持仓量 Z`SWZ<  
aggregate limit 总限额 !q7;{/QM6  
aggregate of salaries tax 合计薪俸税 &;r'{$  
aggregate performance 总体表现；总体业绩 o=QRgdPD  
aggregate supply 总体供应 i/C -{+}U  
aggregate surplus 总盈余 ,T,B0  
aggregate total 整体总额 ?34EJ !  
aggregate value 总值；合计价值 ;*<{*6;=?  
aggregated basis 合计基准 %~~z96(  
aggregated net chargeable income 合计应课税入息实额 ^cKv JSY  
aggregation 合并计算；合计；总和 +[X.-,yW  
aggregation of incomes of husband and wife 夫妇入息合并计算 6\)8mK  
aggregation of property 财产的总和 mCC:}n"#  
agio 差价；贴水 =hOj8;2  
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》 ]|((b/L3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _4XoUE\\  
《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》 8zWBXV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment cW~6@&
zp  
《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》 m"?'hR2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment A^= Hu,"
e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 v4,syd*3|V  
agreement for a settlement 授产协议 w/^0
tZ~  
agreement for assignment 转让协议 lo>-}xd  
agreement for sale 售卖协议；买卖协议 mNBpb}  
agreement for sale and purchase 买卖协议 pT_e;,KW U  
agreement for the payment of interest 支付利息协议 0%&fUz36E6  
agreement for the repayment of money 还款协议 'wT./&Z  
agreement of reinsurance 再保险协议 gR_b~^  
Agricultural Bank of China 中国农业银行 DoCQFSL  
air passenger departure tax 飞机乘客离境税 mn6p s6OB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,G!_ SZ  
airport tax 机场税 <=y58O]
x  
alcohol duty 酒精税 *"wD&E?  
alienation 让与；让渡；转让 P7BJ?x  
alimony 生活费；赡养费 z*k3q`=>  
All Ordinaries Index [AOI] 所有普通股指数 Y(G*Yi?;  
all risks 全险；综合险 |+4E 8;4_  
All Sales Record for Stock Market 《股票市场成交报告》 9>$%F;JP44  
Allied Capital Resources Limited 新联财务有限公司 %.atWX`b  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]TTJrC:  
allocation letter 拨款信件 P".qL5  
allocation of fund 分配款项；预留款项 dPdHY&#`  
allocation of profit 利润分配；溢利分配 MS*M
em,  
allocation warrant 拨款令 (m =u;L"o  
allotment 分配；配股 yn ?U7`V  
allotment notice 股份配售通知；配股通知 J\,e/{,X  
allotment of shares 股份分配 .n|3A3:  
allowable 可获宽免；免税的 :+Je989\[C  
allowable business loss 可扣除的营业亏损 0?4^.N n3  
allowable expenses 可扣税的支出 @1qUC"Mg  
allowance 免税额；津贴；备抵；准备金 ~pBxFA  
allowance for debts 债项的免税额 zKAyfn.A  
allowance for depreciation by wear and tear 耗损折旧免税额 5A=xFj{  
allowance for funeral expenses 殡殓费的免税额 jQwg)E+o;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^MWW,`  
allowance for repairs and outgoings 修葺及支出方面的免税额 $}h_EI6hS  
allowance to debtor 给债务人的津贴 O6/=/-?N=c  
alteration of capital 资本更改 $MVeMgPa  
alternate trustee 候补受托人 RV@(&eM  
amalgamation 合并 T6?d`i i1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Pc:'>,3!V3  
ambit of charges 征税范围；收费范围 apWrcaj  
amended valuation 经修订的估值 j~j V`>A  
American Commodities Exchange 美国商品交易所 By"ul:.D  
American Express Bank Limited 美国运通银行 %KVRiX  
American Stock Exchange 美国证券交易所 <HX-qN
A?  
amortization 摊销 HBkQ`T  
amount due from banks 存放银行同业的款项 xx2:5  
amount due from banks abroad 存放海外银行同业的款项 <qj@waKw4  
amount due from holding companies 控股公司欠款 g
Rd1(S  
amount due from local banks 存放本港银行同业的款项 ea;c\84_N  
amount due to banks 银行同业的存款 I)4|?tb?  
amount due to banks abroad 海外银行同业的存款 gYIYA"xN`  
amount due to holding companies 控股公司存款 ,T>2zSk  
amount due to local banks 本港银行同业的存款 K1:)J.ca_  
amount due to outport banks 外埠银行同业的存款 =|zyi|  
amount for note issue 发行纸币的款额 )$.9WlQ  
amount of bond 担保契据的款额 .cK  
amount of consideration 代价款额 97 X60<  
amount of contribution 供款数额 ~bQ:gArk  
amount of indebtedness 负债款额 6*oTT(0<p  
amount of principal of the loan 贷款本金额 p+1B6j  
amount of rates chargeable 应征差饷数额 sSb&r  
amount of share capital 股本额 RR
{9  
amount of sums assured 承保款额 "tbBbEj?d  
amount of variation 变动幅度 %ieAY-<"  
amount of vote 拨款数额 lcLxqnv  
amount payable 应付款额 T>?1+mruM  
amount receivable 应收款额 lw lW.C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BU .G~0  
analysis 分析 1Ee>pbd  
ancillary risk 附属风险 l1j   
annual account 周年帐目；周年帐目报表；年度决算；年结 {i?K~| h  
annual accounting date 年结日期 ITOGD  
annual allowance 每年免税额；年积金；年度津贴；年津 l#:Q V:  
annual balance 年度余额 9dv~WtH>5  
annual disposable income 每年可动用收入 m]vr|:{6/  
annual estimates 周年预算 %?y`_~G  
annual fee 年费 \/GY0s  
annual general meeting 周年大会 EORAx  
annual growth rate 年增率；每年增长率 p*,mwKN:  
annual long-term supplement 长期个案每年补助金 S^.=j oI  
annual pensionable emolument 可供计算退休金的年薪 'LI)6;Yc  
annual report 年报 w9BH>56/"  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^6n]@4P  
annual return 周年报表；周年申报表；每年报税表格 S]a$w5ZP  
Annual Return Rules 《周年报表规则》 r~t7Z+PXF  
annual review of consumer prices 每年消费物价回顾 >?V->7QLP  
annual roll-forward basis 逐年延展方式 bf+2c6_BN0  
annual salary 年薪 Ab)7hCUW  
annual statement 年度报表；年度决算表 v]>(Ps )R  
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 $+j)  
annuitant 年金受益人 GKr L  
annuity 年金 UK/k?0  
annuity contract 年金合约 ,#{aAx|]  
annuity on human life 人寿年金 x$*OglaS  
antecedent debt 先前的债项 o=}?aC3I  
ante-dated cheque 倒填日期支票 O!jCQ{ T  
anticipated expenditure 预期开支 7y&`H  
anticipated net profit 预期纯利 Qp}<8/BM\  
anticipated revenue 预期收入 ZhU2z*qN#  
anti-inflation measure 反通货膨胀措施 .u&g2Y  
anti-inflationary stance 反通货膨胀立场 c`cPGEv  
apparent deficit 表面赤字  LvaF4Y2v  
apparent financial solvency 表面偿债能力 -q27N^A0  
apparent partner 表面合伙人 v>6r|{  
application for personal assessment 个人入息课税申请书 MtljI6  
application of fund 资金应用  R !HL+  
application to release as liquidator and to destruct the books of accounts and documents 3ly|y{M",  
申请免除清盘人职务及毁灭帐簿与文件 tee%E=P  
appointed actuary 委任精算师 |{(ynZ]R  
appointed auditor 委任核数师；委任审计师 xb\lbS{ f  
appointed trustee 委任的受托人 ]2+(i  
appointer 委任人 lK0coj1+  
apportioned pro rata 按比例分摊 z!tHn#  
apportionment 分配；分摊 x.I-z@
\E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e BPMT  
apportionment formula 分摊方程式 IN"qJ3<k  
apportionment of estate duty 遗产税的分摊 tQ"PCm  
appraisal 估价；评估 MLl:)W*  
appreciable growth 可观增长 ESAh(A)8  
appreciable impact 显着影响 9j/B3CjW  
appreciable increase 可观增长 B(hNBq7  
appreciation 增值；升值 OLq/OO,w  
appreciation against other currencies 相对其他货币升值 sE% n=Ww  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 
dJk.J9Z  
appreciation tax 增值税 xYbF76B  
appropriation 拨款；拨用；拨付 g"xZ{k_3  
appropriation account 拨款帐目 G7u7x?E:B`  
Appropriation Bill 拨款法案 8@!SM  
appropriation-in-aid system 补助拨款办法 gyIPG2d  
approved assets 核准资产 IlY,V  
approved basket stock 认可一篮子证券 i
Pao54Z  
approved budget 核准预算 p-Z5{by  
approved charitable donation 认可慈善捐款 q;+qIV&.:  
approved charitable institution 认可慈善机构 zT@vji%Y  
approved currency 核准货币；认可货币 &Ef'5  
approved estimates 核准预算 'yl`0,3wV  
approved estimates of expenditure 核准开支预算 SRMy#j-  
approved overseas insurer 核准海外保险人 <5 okwcJ^  
approved overseas trust company 核准海外信托公司  )57OZ  
approved pooled investment fund 核准汇集投资基金 CR<*<=rI  
approved provident fund scheme 认可公积金计划 x~ I cSt  
approved provision 核准拨款 vjWS35i  
approved redeemable share 核准可赎回股份 C]}0h!_V  
approved regional stock 认可地区性证券 w] VvH"?  
approved retirement scheme 认可退休金计划 K:y>wyzl  
approved subordinated loan 核准附属贷款 *ood3M[M^  
arbitrage 套戥；套汇；套利 umc!KOkL  
arbitrageur 套戥者；套汇者 Bi]%bl>%  
arbitrary amount 临时款项 lPjgBp{/  
arrangement 措施；安排；协定 v+Hu=RZE  
arrears 欠款 ]C_6I\Z#=W  
arrears of pay 欠付薪酬 18~j>fN  
arrears of revenue 逾期未收税款；逾期未收的帐项 xZ .:H&0G  
articles of association 组织章程；组织细则；组织章程细则 I3$v-OiL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QJxcH$  
ascertainment of profit 确定利润 o9JJ_-O"  
"Asia Clear" “亚洲结算系统” {Tx+m;5F  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +K&ze:-Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^7=
yjD`  
Asian Development Fund [ADF] 亚洲发展基金 f"/NY
6  
Asian dollar bond 亚洲美元债券 p0b&CrALx  
Asian dollar market 亚洲美元市场 qk
+:p]2  
Asian dollar rate 亚洲美元利率 wEk9(|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Q16RDQ*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 G'!Hc6OZ  
asked price 沽盘；喊价；索价；卖方报价 "w N DjWv  
assessable income 应评税入息 - iU7'  
assessable loss 应评税亏损 XMpPG~XdN  
assessable profit 应评税利润
o+&/ N-t  
assessable value 应评税值 RP6QS)|  
assessed profit 估定利润 =r`>tWs
  
assessed value 经评估价值 WFTTBUoH  
assessment 评税；评定；估价；评税单 |= ~9y"F  
assessment number 评税编号；估价编号 =VDN9-/.  
assessment of additional tax 补加税评税 k9a-\UIMet  
assessment of performance 业绩评估；实绩评价 VPK)HzPG,  
Assessor 评税主任 8I JFQDGA9  
asset price bubbles 资产价格泡沫 nlh%O@,  
asset-backed securities 具资产保证的证券 7z`)1^M  
assets accretion 资产增值
a93Aj  
assets and liabilities 资产与负债 wqJH  
assets betterment statement 资产递增表；资产改进表 ;vuok]@  
assets lending 实物放款；有抵押贷款 .DHPKz`W0  
assets of the company passing on the death 死者去世时转移的公司资产 &6h,'U  
assets pledged as security for liabilities 用作负债抵押的资产 gmt`_Dpm$  
assets portfolio 资产投资组合 znD0&CS9q  
assets price 资产价格 1--5ok h  
assets quality 资产质素 I/t2c=f  
assets realization 资产变现 "H6DiPh.E  
assets refinancing arrangement 资产再集资安排 a&9+<  
assets securitization 资产证券化 tM
C<\e  
assets situated outside Hong Kong 在香港以外地方的资产 <.#i3!  
assets stripping 削减资产；拆卖资产 e_7a9:2e  
assets value 资产值 p9fx~[_5/  
assignee 承让人 [Qr#JJ  
assignment 转让；转让书；转让契 %-> X$,Q :  
assignment of interest 权益转让 K-#v5_*  
assignment of letters patent and trade mark 专利证书及商标转让 TtlZum\  
assignment of property 物业转让；物业转让书 t '* L,  
assignment right 转让权 ZxY%x/K  
assignor 转让人 1InG%=jLo  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 whr[rWt@>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3(jI  
associate member 附属会员 Z+JPxe#7  
associated body corporate 相联法人团体 ("ql//SL  
associated company 相联公司；联属公司 |}=xA%)  
associated corporation 相联法团 uK1DC i  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5!-'~W  
公认会计师公会〔英国〕 K '7M\:zy  
Association of Futures Exchange Brokers 香港期货经纪协会 s@V4ny9x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Nn>Oq+:  
association of underwriters 承保人组织 U%_BgLwy%  
assumption of control 接管 VM88#^  
assurance 担保；保险；转易；转易书 [s"xOP9R  
assurance of interest 权益的转易 v:|_!+g:  
at 19XX price 按一九ＸＸ年价格计算 LS <\%A}  
at a discount 按赔价计算；按贴水价格计算；打折扣 =HH}E/9z  
at a premium 按溢价计算；按升水价格计算 "KS
zn  
at call 通知付款；按通知 a/^ojn  
at constant market price 按固定市价计算 /5pVzv+rm  
at constant price 按固定价格计算 Sjv_% C$  
at cost 按成本计算 67?O}~jbG  
at current market price 按当时市价计算；按现时市价计算 V\vt!wBcB  
at current price 按当时价格计算；按现时价格计算 D.su^m_1  
at factor cost 按要素成本计算；按生产要素成本计算 LB$#]
Z  
at money-of-the-day price 按付款当日价格计算 16Cd0[h?  
at or better 按指定或较佳价位〔买卖指令〕 imC>T!-7  
at par 按面值计算；平价 \2#7B8  
at sight 见票即付 plN:QS$  
at the close 按收市盘 gLy1*k4  
at the opening 按开市盘 !59u z4  
attestation 见证；见证条款 ~U}0=lRVS  
at-the-money option 平价期权 b8@?fC+tm  
attorney 受权人；受托代表人 #?u#=]  
attornment 新拥有人承认书 s
YE|  
attributable profit 可归属利润 Cj'XL}  
attributable share value 可归属股份价值 D?A3p6%  
Auckland Stock Exchange 奥克兰证券交易所 6 b-'Hui+  
auction 拍卖 lsq\CavbM  
auctioneer 拍卖商 WCRGqSr4  
audit 审计；核数 =jz [}5  
Audit Commission 审计署 4sMA'fG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >>%m,F[  
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〕 /fgy07T  
audit review 帐目审查 yzWVUqtXm  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 WstX>+?'  
audited account 审计帐目；经审计的帐目 Q!.JV.(  
audited annual account 经审计的周年帐目 =e*S h0dK  
audited balance sheet 经审计的资产负债表 %1h%#/#[  
auditor 核数师；核数主任；审计师 Bc&Y[u-n  
auditor's certificate 核数师证明书；审计师证明书 l^!raoH]q  
auditor's report 核数师报告；审计师报告 As"% u  
Aussie bond 澳元债券 p.)IdbC`B  
austerity budget 紧缩预算 Smg z}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 djmd @{Djt  
Australia All Ordinaries Index 澳洲所有普通股票指数 S3Dmc\f  
Australian Dollar [AUD] 澳元 U'*~Ju  
Australian Options Market 澳大利亚期权市场 pd^"MG  
Australian Securities Commission 澳洲证券事务监察委员会 v-(dh5e` H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 'nJ,mZx  
Australian Stock Exchange 澳大利亚证券交易所 l\tg.O~  
Austrian Schilling [ATS] 奥地利先令 iewwL7  
authentication 认证；鉴证 CT{mzC8  
authority to purchase 委托购买证；委购书 ;x,yGb`  
authorization 认可；核准；授权；授权书 ,)?!p_*@:  
authorization by direction 指示授权 5LaF'>1yY  
authorization by instruction 指令授权 yi.GD~69  
authorization by warrant 令状授权 ++\s0A(e  
authorization of unit trust 单位信托的认可 *{x8@|K8  
authorized agent 指定代理人 #V9do>Cu%  
authorized capital 法定资本 tXfXuHa  
authorized clerk 出市员 1 EL#T&  
authorized dealer 认可交易商 z#HNJAQ#|  
authorized financial institution 认可财务机构 =[do([A  
authorized fund 认可基金 F rd>+  
authorized fund house 获授权的基金公司；认可基金公司 tZ>'tE   
authorized institution 认可机构 2=IZD `{!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 PjE%_M<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .C|dGE?,  
authorized insurer 获授权保险人；获认可承保人 0g'MFS  
authorized investment 特准投资项目 XcFu:B  
authorized person 获授权人 'IQ;;[Q  
authorized representative 获授权代表 k5gvo  
authorized share capital 法定股本 &0x;60b  
automated quotation system 自动报价系统 d~qZ;uw  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \ v2-}jU(  
自动交易系统〔香港期货交易所有限公司〕 q~. .Z Y`7  
automatic adjustment mechanism 自动调整机制 g|Xjw Ti8$  
automatic adjustment system 自动调整系统 +OaBA>Jh9  
Automatic Clearing House 自动票据交换所 LkyT4HC8n  
automatic exchange rates accumulation system 自动化汇率累集系统 BN1,R] *;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 M#}k@ ;L3  
automatic teller machine [ATM] 自动柜员机 VXPsYR&  
autopay 自动转帐 E3V_qT8  
available assets 可用资产 =xjtPmZ5X  
available fiscal reserve 现存财政储备 ,5& Rra/  
available profit 可用利润 BD2Gv)?g  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 nTv^][
 
average 平均；平均数；海损 |-9##0H  
average basic salary 平均基本薪金 T_j0*A$  
average consumer expenditure 平均消费开支；一般消费开支 ]|QA`5=$  
average cost 平均成本 NCp]!=uM;  
average cost of land production 增辟土地平均成本 $Zn>W@\  
average daily turnover 平均每日成交额 9]gV#uF  
average daily wage rate 平均每日工资率 a|-B#S  
average expenditure pattern 平均开支模式 Zx&=K"  
average growth rate 平均增长率 L"L a|  
average net fixed assets 固定资产平均净值 ra F+Bt`  
average of relatives 相对价格平均数 D\Fu4Eg  
average price 平均价格 k r5'E#  
average propensity to consume 平均消费倾向；一般消费倾向 ZdJQ9y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1}q(Pn2  
average rate 平均率 QE6L_\l  
average revenue 平均收入；平均收益 CqLAtS X7  
average stock 平均库存；平均存货 DD'RSV5]  
average yearly rent 平均年租 b"(bT6XO!  
avoidance of double taxation 避免双重课税 ({<qs}H"  
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 }
LwKi-G?  
j34lPo `  
给你加分了