一些有用的会计术语(也不知道发的地方对不对)A

A: Lw<%?F (  
A share Ａ股；甲类股份 f}:W1&LhI?  
abatement of tax 减税；减扣免税额 D {N,7kT  
ABN AMRO Bank N.V. 荷兰银行 Stk'|-z  
above-the-line expenditure 线上项目支出；经常预算支出 zuYz"-(L  
above-the-line receipt 线上项目收入；经常预算收入 aMO+y91Y(  
ABSA Asia Limited 南非联合亚洲有限公司 - -ZSl  
absolute change 绝对数值变更 %&&;06GU}  
absolute expenditure 实际开支
MuP&m{  
absolute guideline figure 绝对准则数字 ZJ'FZ8Sx  
absolute interest 绝对权益 _8s1Wh G  
absolute order of discharge 绝对破产解除令 $@eFSA5k,7  
absolute profit margin 绝对利润幅度 6B&ERdoX  
absolute value 实值；绝对值 G0Wv=tX|  
absolutely vested interest 绝对既得权益 K&;;{~md.  
absorbed cost 已吸收成本；已分摊成本 FQO>%=&4  
absorption 吸收；分摊；合并 HyJ&;4rf  
absorption rate 吸收率；摊配率；分摊率 q/3 )yG6s  
ACB Finance Limited 亚洲商业财务有限公司 - %`iLu  
acceptable form of reciprocity 合理的互惠条件 *:,y`!F=y  
acceptable rate 适当利率；适当汇率 8+8P{_  
acceptance agreement 承兑协议 D`@*udn=  
acceptance for honour 参加承兑 Qe4"a*l-r  
acceptor 承兑人；接受人；受票人 "a]Ff&T-  
acceptor for honour 参加承兑人 1J[|Ow  
accident insurance 意外保险 JAS!eF  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;2Za]%'  
accident insurance scheme 意外保险计划 /u pDbP.O  
accident year basis 意外年度基准 h%!N!\  
accommodation 通融；贷款 YnwP\Arfq  
accommodation bill 通融票据；空头票据 i4\m/&of3y  
accommodation party 汇票代发人 [8rl{~9E  
account balance 帐户余额；帐户结余 X.)D"+xnH  
account book 帐簿 Y5\=5r/  
account collected in advance 预收款项 &BkdC,o  
account current book 往来帐簿 RrRE$g  
account of after-acquired property 事后取得的财产报告 )"H r3  
account of defaulter 拖欠帐目 }NF7"tOL  
account payable 应付帐款 UO8./%'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
[|dQZ  
account receivable 应收帐款 .Eg[[K_iD  
account receivable report 应收帐款报表 &/{x7;e  
account statement 结单；帐单；会计财务报表 1ZRSeh  
account title 帐户名称；会计科目 ['\u?m  
accountant's report 会计师报告 {U7A&e0eW  
Accountant's Report Rules 会计师报告规则 mqKr+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ZfSAXr "(  
Accounting Arrangements 《会计安排》 t.6gyrV7><  
accounting basis 会计基础 {+x;J4  
accounting by Official Receiver 破产管理署署长呈交的帐目 Fy-|E>@]D  
Accounting Circular 《会计通告》 YN($rAkL  
accounting class 会计类别 PtT$#>hx]  
accounting date 记帐日期；会计结算日期 .h@HAnmE  
accounting for money 款项核算 \ 0aa0=  
Accounting Officer 会计主任 h$I 2T  
accounting period 会计报告期；会计期 707-iLkt.1  
accounting policy 会计政策；会计方针 |c3Yh,Sv  
accounting practice 会计惯例 jLgx(bM
n  
accounting principle 会计准则 *pKj6x  
accounting record 会计记录 D?@e,e  
accounting report 会计报告 @g==U{k;
t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7
J+cs^2  
Accounting Society of China 中国会计学会 <s(<ax30  
accounting statement 会计报表 s5D<c'-  
accounting system 会计制度；会计系统 Q(7M_2e7  
accounting transaction 会计事项；帐务交易 )ZQML0}P;  
accounting treatment 会计处理 D$/*Z5Z)]  
accounting year 会计年度 M`gr*p  
accretion 增值；添加 Sp^jC Xu  
accrual 应计项目；应累算数目 t*cVDA&K  
accrual basis 应计制；权责发生制 6n5>{X  
accrual basis accounting 应计制会计；权责发生制会计 HA::(cXL  
accrue 应累算；应计 HT6+OK(~dJ  
accrued benefit 应累算利益 3m59EI-p  
accrued charges 应计费用 -3eHJccB  
accrued cumulative preference share dividend 应累算的累积优先股股息 = *~Q5F  
accrued expenses 应累算费用 ^.; x  
accrued interest payable 应付利息；应计未付利息 XY1b_uY  
accrued interest receivable 应收利息；应计未收利息 8 !+eq5S3  
accrued right 累算权益 oCR-KR>{Q  
accruing profit 应累算的利润 n> O3p ~  
accumulated fiscal reserve 累积财政储备 t}2$no?  
accumulated profit 累积利润；滚存溢利 $H2H
VJ  
accumulated reserve 累积储备 (&ABfm/t  
accumulation of surplus income 累积收益盈余 'k9dN \ev  
acquired assets 既得资产 OX*5 yT{  
acquisition 收购；购置；取得 xXm:S{I  
acquisition cost 购置成本 - |j4u#z  
acquisition expenses 购置费用 TWk1`1|  
acquisition of 100% interest 收购全部股权 2$%E:J+2:$  
acquisition of control 取得控制权 @N,I}_9-  
acquisition of fixed assets 购置固定资产 \`$RY')9|!  
acquisition of shell “买壳” sCwX|  
acquisition price 收购价 EABy<i  
act of God 天灾 'q9='TOk  
acting partner 执事合伙人 990sE t?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X'KkIo :  
active partner 积极参与的合伙人 -+w^"RBV  
active trading 交投活跃 XVNJ
3/  
actual circulation 实际流通 GO=3<Q{;  
actual cost 实际成本 a54qv^IS  
actual expenditure 实际开支；实际支出 PDH00(#;+  
actual income 实际入息；实际收入；实际收益 KD)+&69  
actual market 现货市场 N0 F|r8xS  
actual price 现货价；实际价格 |jwN8@  
actual profit 实际利润 p.J+~s4G  
actual quotation 实盘；实际价位；实际报价 <4
QOjW  
actual year basis 按实际年度计算
T%p/(  
actuals 实货 A3=$I&!%  
actuarial investigation 精算调查 35X4] t  
actuarial principle 精算原则 f*Dy>sw  
actuarial report 精算师报告 |)\{Rufb  
Actuarial Society of Hong Kong 香港精算学会 .<|.nK`6  
actuarial valuation 精算师估值 9Di@r!Db  
actuary 精算师 La
vm  
ad referendum agreement 暂定协议；有待覆核的协定 b&~s}IX
 
ad valorem duty 从价税；按值征税 u"*Wo'3I|  
ad valorem duty system 从价税制 h,WF'X+  
ad valorem fee 从价费 }9,^=g-  
ad valorem tariff 从价关税 A/+bwCDP  
additional allowance 额外免税额 U)g27*7
  
additional amount for unexpired risk 未过期风险的额外款额 ;mYj`/Yj  
additional assessable profit 补加应评税利润 >!7\Rx  
additional assessment 补加评税 JSOgq/\  
additional commitment 额外承担 (aa}0r5  
additional commitment vote 额外承担拨款 Wu9))Ir  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3Az7urIY  
additional dependent parent allowance 供养父母额外免税额 !1s^TB>N  
additional provision 额外拨款 Rh.CnCbM  
additional stamp duty 附加印花税 5,n{-V  
additional tax 补加税罚款；补加税款 :Kt'Fm,s?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hB:}0@l6p=  
adjudged bankrupt 被裁定破产 9V5d=^  
adjudicated bankrupt 裁定破产人 GDMg.w4Yk  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 U`h>[9  
adjudication of bankruptcy 裁定破产；宣告破产 pg;y\}  
adjudication of insolvency 裁定无力偿还债务 2|C(|fD4  
adjusted actual 经调整的实数；调整后的实数 "/MA.zEl0,  
adjusted current assets 经调整的流动资产；调整后的流动资产 j/
<z[qr  
adjusted figure 经调整的数字；调整后的数额 PWw2;3`-6w  
adjusted liabilities 经调整的负债；调整后的负债 a6&+>\o  
adjusted loss 经调整的亏损；调整后的亏损 E0Neo _7  
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 O3>m,v  
adjusted profit 经调整的利润；调整后的利润 W
FBVAD  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]@D#<[5\  
adjusted value 经调整的价值；调整后的价值 Q lg~S1D_v  
adjustment 调整；修订；理算〔保险〕 39+6ZTqx
 
adjustment centre 调剂中心 g.re`m|Aj  
adjustment lag 调整过程的时间差距；调整时差 I/ q>c2Pw$  
adjustment mechanism 调整机制 ^&mJDR
e  
adjustment of loss 亏损调整 %Qc5_of  
adjustment process 调整过程；调整程序 #^FDFl  
adjustment range 调整幅度 ILQB%0!  
administered exchange rate 受管制汇率 ozr82  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕  T.{sO`  
administration expenses 行政费用 u^!c:RfE?  
administration fee 手续费；行政费 861!p%y5  
administration in bankruptcy 破产管理 _:Jra  
administration order 遗产管理令 n6f  
administrator 管理人；遗产管理人 QIg.r\>o  
administrator of the estate 遗产管理人 e<;^P(g`E  
admission of debt 债项承认书 68k  
admission of proof 接纳债权证明 w6 x{<d  
advance 放贷款项；垫付款项；预支款项；预付款项 m)aNuQvy:Z  
advance account 暂支帐目；预付款帐户 f
EB>3hI  
advance compensation 预付补偿金 _Ka6! 9  
advance from shareholder 股东垫款 D<35FD,  
advance pending reimbursement 预支以待日后付还 ue;o:>G  
advanced economy 先进经济体系 m.K@g1G  
advancement 预付；预付财产 apxY2oE&  
advances warrant 垫款令 P}kp_l27  
advancing 贷出 ?B!=DC@?H  
adverse balance 逆差 Zoi\r  
adverse exchange 逆汇 7kZ-`V|\.  
advertisement addressed to shareholders 在报章刊登的致股东通告 s^n}m#T  
advice for collection 托收通知书 k]<E1 c/  
advice of drawing 提款通知书；汇票通知书 uuA q\YZy/  
advice of payment 付款通知 :172I1|7  
Advisory Committee [Securities and Futures Commission] UJWkG^?  
谘询委员会〔证券及期货事务监察委员会〕 8
.'[>VzBL  
Advisory Committee on Diversification 经济多元化谘询委员会 [z^db0PU  
affidavit 誓章；遗产申报誓章 v,] &[`  
affidavit of no receipt 述明无收款的誓章 AUk,sCxd  
affiliate 联号；联营公司；附属公司 3i c6!T#t"  
affiliated company 附属公司；联号；联营公司 EGKj1_ml  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )t-Jc+*A>  
affordability 负担能力 wf= s-C  
African Development Bank [AfDB] 非洲开发银行 ^^-uq)A  
after-acquired property 事后取得的财产 y ;$8C  
after-hours dealing 市后交易 WjrUns  
after-tax profit 税后盈利；税后利润；税后溢利 69o,T
`B  
agency agreement 代理协议 ~baVS-v  
agency expenses 代理机构的开支 mimJ_=]DC  
agency fee 代理费 BV8-\R@  
Agency Law 《代理法》 ?1G7=R  
agent 代理人；承销人 79?%g=#=  
agent of company 公司代理人 lhk[U!>#  
agent's fee 代理人费；经纪费
.|pyloL.  
aggregate 总计；总数；总体数字 u6,NQ^4  
aggregate amount 总款额；总额 I,:R~^qJ8v  
aggregate assets and liabilities 总体资产与负债 @DYxDap{  
aggregate at constant price 按固定价格计算的总体数字 EPZ^I)  
aggregate demand 总需求 P9\!JH!  
aggregate gross position 总持仓量 .Kn)sD1  
aggregate limit 总限额 D]s8w  
aggregate of salaries tax 合计薪俸税 x'.OLXx>  
aggregate performance 总体表现；总体业绩 p..O;_U  
aggregate supply 总体供应 z DP  
aggregate surplus 总盈余 .)zX<~,  
aggregate total 整体总额 9b/7~w.  
aggregate value 总值；合计价值 )tRqt9Th*  
aggregated basis 合计基准 sU/R$Nbr  
aggregated net chargeable income 合计应课税入息实额 |Mm9QF;iA  
aggregation 合并计算；合计；总和 H</Mh*Fl2G  
aggregation of incomes of husband and wife 夫妇入息合并计算 99\;jz7  
aggregation of property 财产的总和 ^zMME*G  
agio 差价；贴水 A@W/  
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》 [CBhipoc  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment QBNnvg4v  
《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》 b~1]}9TJ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g@va@*|~d  
《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》 0!:1o61  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &7{/ x~S{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 JMUk=p<\  
agreement for a settlement 授产协议 B4<W%lm  
agreement for assignment 转让协议 '>}dqp{Wr  
agreement for sale 售卖协议；买卖协议 $8{|25 *E  
agreement for sale and purchase 买卖协议 QEavb
h^S  
agreement for the payment of interest 支付利息协议 @-~ )M_  
agreement for the repayment of money 还款协议 Qe&K
 
agreement of reinsurance 再保险协议 scffWqEo  
Agricultural Bank of China 中国农业银行 4TBK:Vm5  
air passenger departure tax 飞机乘客离境税 (&w'"-`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 lYS+EVcR  
airport tax 机场税 me#?
1r
 
alcohol duty 酒精税 Z=B6fu*  
alienation 让与；让渡；转让 fcuU,A  
alimony 生活费；赡养费 VPKoBJ&  
All Ordinaries Index [AOI] 所有普通股指数 |b@H]c;"  
all risks 全险；综合险 fVU9?^0/)9  
All Sales Record for Stock Market 《股票市场成交报告》 wz,T7L  
Allied Capital Resources Limited 新联财务有限公司 \uumNpB*n  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 f?ImQYqP
 
allocation letter 拨款信件 nZfU:N  
allocation of fund 分配款项；预留款项 = }&@XRLJ  
allocation of profit 利润分配；溢利分配 ]y4(WG;:  
allocation warrant 拨款令 3c"$@W:>  
allotment 分配；配股 M<A*{@4$w&  
allotment notice 股份配售通知；配股通知 Ag>E%N
  
allotment of shares 股份分配 A?Dg
eSm  
allowable 可获宽免；免税的 cmzu @zq  
allowable business loss 可扣除的营业亏损 6O`s&T,t  
allowable expenses 可扣税的支出 D['z/r6F  
allowance 免税额；津贴；备抵；准备金 SG&VZY  
allowance for debts 债项的免税额 yU-^w^4  
allowance for depreciation by wear and tear 耗损折旧免税额 |NbF3 fD  
allowance for funeral expenses 殡殓费的免税额 "funFvY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d,Fj|}S  
allowance for repairs and outgoings 修葺及支出方面的免税额 oBA]qI  
allowance to debtor 给债务人的津贴 H O^3v34ZO  
alteration of capital 资本更改 1N`1~y  
alternate trustee 候补受托人 Br}&  
amalgamation 合并 |M*jo<C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,ZpcvK/S  
ambit of charges 征税范围；收费范围 RG'Ft]l92N  
amended valuation 经修订的估值 yzvNv]Z'*  
American Commodities Exchange 美国商品交易所 fQ\nK H~  
American Express Bank Limited 美国运通银行 fkp
rTk^#  
American Stock Exchange 美国证券交易所 p)t1]<,Of  
amortization 摊销 _h% :Tu  
amount due from banks 存放银行同业的款项 BZ]6W/0  
amount due from banks abroad 存放海外银行同业的款项 !besMZ  
amount due from holding companies 控股公司欠款 ;B35E!QJ  
amount due from local banks 存放本港银行同业的款项 re\@v8w~  
amount due to banks 银行同业的存款 LqH<HGMFD  
amount due to banks abroad 海外银行同业的存款 2k }:)]m  
amount due to holding companies 控股公司存款 ^4+ew>BLSv  
amount due to local banks 本港银行同业的存款 `5[$8;  
amount due to outport banks 外埠银行同业的存款 Q^&oXM'x/i  
amount for note issue 发行纸币的款额 5wy1%/;  
amount of bond 担保契据的款额 hPCt-  
amount of consideration 代价款额 KjrUTG0oA  
amount of contribution 供款数额 ~wMdk9RQ  
amount of indebtedness 负债款额 Bs@!S?  
amount of principal of the loan 贷款本金额 *4i)aj  
amount of rates chargeable 应征差饷数额 O8;`6r  
amount of share capital 股本额 A
`=;yD  
amount of sums assured 承保款额 F{:ZHCm  
amount of variation 变动幅度 0XrB+nt  
amount of vote 拨款数额 Ub0hISA  
amount payable 应付款额 X5@SLkJ-`  
amount receivable 应收款额 ^w0V{qF{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [79 eq=  
analysis 分析 (,5oqU9s@  
ancillary risk 附属风险 O'6zV"<P  
annual account 周年帐目；周年帐目报表；年度决算；年结 Wc}opp  
annual accounting date 年结日期 DFgr,~  
annual allowance 每年免税额；年积金；年度津贴；年津 uHBEpqC%  
annual balance 年度余额 kOe%w-_  
annual disposable income 每年可动用收入 +d[A'&"  
annual estimates 周年预算
*]ROUk@K=  
annual fee 年费 z (N3oBW  
annual general meeting 周年大会 QT1(= wK3  
annual growth rate 年增率；每年增长率
ugtzF  
annual long-term supplement 长期个案每年补助金 1v)X]nW  
annual pensionable emolument 可供计算退休金的年薪 !]%M  
annual report 年报 tSST.o3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R^}}-Dvr  
annual return 周年报表；周年申报表；每年报税表格 G}o?lo\#h  
Annual Return Rules 《周年报表规则》 L<kIzB !  
annual review of consumer prices 每年消费物价回顾 )Ir_:lk  
annual roll-forward basis 逐年延展方式 $/\b`ID  
annual salary 年薪 T ;Ga G  
annual statement 年度报表；年度决算表 W\(u1>lj  
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 +3HukoR(  
annuitant 年金受益人 4?#0fK  
annuity 年金 ?[$=5?  
annuity contract 年金合约 uCA!L)$  
annuity on human life 人寿年金 @/S6P-4  
antecedent debt 先前的债项 IrAc&Ehul  
ante-dated cheque 倒填日期支票 '}3m('u  
anticipated expenditure 预期开支 T6X%.tR>`  
anticipated net profit 预期纯利 'C l}IDF  
anticipated revenue 预期收入 rAc Yt9M#  
anti-inflation measure 反通货膨胀措施 sU {'  
anti-inflationary stance 反通货膨胀立场 U=?hT&w\S  
apparent deficit 表面赤字 UbBo#(TZ)  
apparent financial solvency 表面偿债能力 GVFR^pzO  
apparent partner 表面合伙人 )$V&Nf  
application for personal assessment 个人入息课税申请书 vepZod}D  
application of fund 资金应用 .g CC$  
application to release as liquidator and to destruct the books of accounts and documents x^UE4$oo  
申请免除清盘人职务及毁灭帐簿与文件 E$$pO.\  
appointed actuary 委任精算师 Mo+mO&B  
appointed auditor 委任核数师；委任审计师 NDG3mCl  
appointed trustee 委任的受托人 tMN^"sjf*  
appointer 委任人 5e!YYt>  
apportioned pro rata 按比例分摊 @ljvTgZ(X  
apportionment 分配；分摊 -Jo8jE~>V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -Cb<T"7  
apportionment formula 分摊方程式 *.
H1m{V  
apportionment of estate duty 遗产税的分摊 'Ii%/ Ob!  
appraisal 估价；评估 DVu_KT[Hd  
appreciable growth 可观增长 +O<0q"E  
appreciable impact 显着影响 F^5<o  
appreciable increase 可观增长 VS$ZR'OP0  
appreciation 增值；升值 O|#N$a&_N  
appreciation against other currencies 相对其他货币升值 t@GPB]3[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9m2_zfO[w  
appreciation tax 增值税 8\-Q(9q(  
appropriation 拨款；拨用；拨付 IAr  
appropriation account 拨款帐目 K^V*JH\G  
Appropriation Bill 拨款法案 {HV$hU+_)Q  
appropriation-in-aid system 补助拨款办法 SZOcFmC?  
approved assets 核准资产 :n3)vK   
approved basket stock 认可一篮子证券 8S&Kf>D  
approved budget 核准预算 q!
iMc  
approved charitable donation 认可慈善捐款 KRS_6G],{  
approved charitable institution 认可慈善机构 ],*^wQ
 
approved currency 核准货币；认可货币 
"K EB0U  
approved estimates 核准预算
;()
.  
approved estimates of expenditure 核准开支预算 f%LzWXA  
approved overseas insurer 核准海外保险人 > ,L'A;c}  
approved overseas trust company 核准海外信托公司 Oeo:
V"  
approved pooled investment fund 核准汇集投资基金 H].G%,2'  
approved provident fund scheme 认可公积金计划 UcCkn7}  
approved provision 核准拨款 Da)rzr|}>3  
approved redeemable share 核准可赎回股份 Zk+J=Cwq}  
approved regional stock 认可地区性证券 NO4V{}?a  
approved retirement scheme 认可退休金计划 xl%!7?G|$>  
approved subordinated loan 核准附属贷款 s52c`+  
arbitrage 套戥；套汇；套利 stnyJ9  
arbitrageur 套戥者；套汇者 lO/<xSjNd  
arbitrary amount 临时款项 By=/DVm)=  
arrangement 措施；安排；协定 qyP|`Pm4  
arrears 欠款 oE+s8Q  
arrears of pay 欠付薪酬 2 }QD>  
arrears of revenue 逾期未收税款；逾期未收的帐项 0y$aGAUm  
articles of association 组织章程；组织细则；组织章程细则 sPCp20x:y8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9`J!]WQ1[  
ascertainment of profit 确定利润 8ALvP}H  
"Asia Clear" “亚洲结算系统” -e=p*7']  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 LGN,8v<W(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /Kmzi9j+  
Asian Development Fund [ADF] 亚洲发展基金 (wmMHo|  
Asian dollar bond 亚洲美元债券 d*26;5~\  
Asian dollar market 亚洲美元市场 RU!j"T 5  
Asian dollar rate 亚洲美元利率 J@ x
%TA  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Sd;/yC8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3F,$}r#  
asked price 沽盘；喊价；索价；卖方报价 e&dE>m  
assessable income 应评税入息 QN[-XQ>Xt  
assessable loss 应评税亏损 )hH9VGZq(  
assessable profit 应评税利润 IAt;?4  
assessable value 应评税值 ?^i$} .%W  
assessed profit 估定利润 g-=)RIwm  
assessed value 经评估价值 tt=?*n  
assessment 评税；评定；估价；评税单 H'myd=*h~8  
assessment number 评税编号；估价编号 ?iH`-SY  
assessment of additional tax 补加税评税 Ti/t\'6  
assessment of performance 业绩评估；实绩评价 r3o_mO?X  
Assessor 评税主任 L&1VPli  
asset price bubbles 资产价格泡沫 (~/VP3.S  
asset-backed securities 具资产保证的证券 NiU}A$U  
assets accretion 资产增值 _S:6;_bz  
assets and liabilities 资产与负债 !1f8~"Z  
assets betterment statement 资产递增表；资产改进表 z`-?5-a]I  
assets lending 实物放款；有抵押贷款 X{rw+!  
assets of the company passing on the death 死者去世时转移的公司资产 q!#e2Dx  
assets pledged as security for liabilities 用作负债抵押的资产 <dx xXzLT  
assets portfolio 资产投资组合 ?PNG@OK  
assets price 资产价格 !Gu,X'#Ab  
assets quality 资产质素 u49zc9  
assets realization 资产变现 tE0DST/
  
assets refinancing arrangement 资产再集资安排 3Oy-\09  
assets securitization 资产证券化 8tWOV
LquJ  
assets situated outside Hong Kong 在香港以外地方的资产 yp=Hxf  
assets stripping 削减资产；拆卖资产 -k{n"9a9?  
assets value 资产值 .s31D%N  
assignee 承让人 CW k#Amt.  
assignment 转让；转让书；转让契 .3Nd[+[  
assignment of interest 权益转让 )rv5QH`i  
assignment of letters patent and trade mark 专利证书及商标转让 7<[p1C*B  
assignment of property 物业转让；物业转让书 @Md%gEh;&  
assignment right 转让权 }7CMXw [  
assignor 转让人 ` bd  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ;aBK4<-vl  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @SA*7[?P  
associate member 附属会员 PF
@+~FI  
associated body corporate 相联法人团体 vS-k0g;   
associated company 相联公司；联属公司 ._m+@Uy]H}  
associated corporation 相联法团 O=}4?Xv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] '~i}2e.  
公认会计师公会〔英国〕 wZVY h  
Association of Futures Exchange Brokers 香港期货经纪协会 ua1ov7w$]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 BP2-LG&\  
association of underwriters 承保人组织 <va3Ly)c&  
assumption of control 接管 U0'>(FP~2  
assurance 担保；保险；转易；转易书 8YC\Bw  
assurance of interest 权益的转易 \1'3--n  
at 19XX price 按一九ＸＸ年价格计算 (OT /o&cQ  
at a discount 按赔价计算；按贴水价格计算；打折扣 3*$A;%q  
at a premium 按溢价计算；按升水价格计算 @'U9*:}U  
at call 通知付款；按通知 *)k}@tY  
at constant market price 按固定市价计算 ZSq7>}  
at constant price 按固定价格计算 `_sc_Y|C!  
at cost 按成本计算 pN/)$6=  
at current market price 按当时市价计算；按现时市价计算 Tl=cniy]  
at current price 按当时价格计算；按现时价格计算 0!F"s>(H  
at factor cost 按要素成本计算；按生产要素成本计算 !%x8!;za  
at money-of-the-day price 按付款当日价格计算 )W)m?%  
at or better 按指定或较佳价位〔买卖指令〕 UKp- *YukT  
at par 按面值计算；平价 Q[^IX  
at sight 见票即付 zCKZv|j6  
at the close 按收市盘 {J q[N}  
at the opening 按开市盘 T;jp2 #  
attestation 见证；见证条款 kM5N#|!  
at-the-money option 平价期权 \o9-[V#Gm  
attorney 受权人；受托代表人 ";38vjIV  
attornment 新拥有人承认书 1g6AzUXg  
attributable profit 可归属利润 9;s:Bo  
attributable share value 可归属股份价值 v5l)T}Nb  
Auckland Stock Exchange 奥克兰证券交易所 ^'i(@{{o\  
auction 拍卖 jq#_*&Eg]  
auctioneer 拍卖商 V|b9zHh  
audit 审计；核数 p+U}oC  
Audit Commission 审计署 :G9+-z{Y&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2#l<L>#  
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〕 ep .AW'+  
audit review 帐目审查 <b>
@'\w9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *@=in7*c  
audited account 审计帐目；经审计的帐目 Zws[}G"7h  
audited annual account 经审计的周年帐目 Z`nHpmNM  
audited balance sheet 经审计的资产负债表 5R}Qp<D[^  
auditor 核数师；核数主任；审计师 -4`Wkkhu  
auditor's certificate 核数师证明书；审计师证明书 VO3&!uOd  
auditor's report 核数师报告；审计师报告 kA?a}  
Aussie bond 澳元债券 Yu-e|:
 
austerity budget 紧缩预算 B7(~m8:eH7  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Q[_
{:DJA  
Australia All Ordinaries Index 澳洲所有普通股票指数 OiNzN.}d  
Australian Dollar [AUD] 澳元 _x 'R8/  
Australian Options Market 澳大利亚期权市场 pkpD1c^  
Australian Securities Commission 澳洲证券事务监察委员会 <m9hM?^q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 xy$73K6  
Australian Stock Exchange 澳大利亚证券交易所 b'Qia'a%  
Austrian Schilling [ATS] 奥地利先令 "P HkbU  
authentication 认证；鉴证 {8UYu2t  
authority to purchase 委托购买证；委购书 *"` dO9Yf_  
authorization 认可；核准；授权；授权书 qLBXyQ;U  
authorization by direction 指示授权 Y~Y-L<`I  
authorization by instruction 指令授权 9{|JmgO!  
authorization by warrant 令状授权 G\G TS}u[  
authorization of unit trust 单位信托的认可 >k,|N4(  
authorized agent 指定代理人 R/r)l<X@  
authorized capital 法定资本 5=tvB,Ux4  
authorized clerk 出市员 \#.,@g  
authorized dealer 认可交易商 'HTr02riY  
authorized financial institution 认可财务机构 sHD8#t^{  
authorized fund 认可基金 u Jy1vI  
authorized fund house 获授权的基金公司；认可基金公司 [2#5;')  
authorized institution 认可机构 )z-)S  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 XJy~uks,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zb.^ _A  
authorized insurer 获授权保险人；获认可承保人
;EbGW
&T  
authorized investment 特准投资项目 3Yf&F([t  
authorized person 获授权人 w2!G"o
D  
authorized representative 获授权代表 n4Nb,)M  
authorized share capital 法定股本 #j -
bT4!  
automated quotation system 自动报价系统 sS;6QkI"y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] CY#|VE M  
自动交易系统〔香港期货交易所有限公司〕 1ael{b!  
automatic adjustment mechanism 自动调整机制 rF:C({y  
automatic adjustment system 自动调整系统 z(2pl}  
Automatic Clearing House 自动票据交换所 h\\
fb[``  
automatic exchange rates accumulation system 自动化汇率累集系统 qd#?8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 qp_lMz  
automatic teller machine [ATM] 自动柜员机 .gTla  
autopay 自动转帐 Hs/ aU_  
available assets 可用资产 \"Z^{Y[,;  
available fiscal reserve 现存财政储备 AE`X4q  
available profit 可用利润 i2KN^"v?N  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 '?dO[iQ$:  
average 平均；平均数；海损 D+ mZ7&L  
average basic salary 平均基本薪金 2g~qVT,  
average consumer expenditure 平均消费开支；一般消费开支 YXI_ '  
average cost 平均成本 aTS\NpK&  
average cost of land production 增辟土地平均成本 XWN ra  
average daily turnover 平均每日成交额 <WFA3  
average daily wage rate 平均每日工资率 VZo[\sWf  
average expenditure pattern 平均开支模式 |N_tVE  
average growth rate 平均增长率 stuj,8  
average net fixed assets 固定资产平均净值 >QO^h<.>  
average of relatives 相对价格平均数 )3#gpM  
average price 平均价格 Fw5|_@&k  
average propensity to consume 平均消费倾向；一般消费倾向 _+PiaJ&'  
average propensity to save 平均储蓄倾向；一般储蓄倾向 /a.4atb0  
average rate 平均率 ?q a  
average revenue 平均收入；平均收益 '
t:$Lx  
average stock 平均库存；平均存货 K ;\~otR^  
average yearly rent 平均年租 2Ya)I k{  
avoidance of double taxation 避免双重课税 MuXp*s3[  
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 2N*XzVplN  
^mxOQc !  
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