一些有用的会计术语(也不知道发的地方对不对)A

A: =o&>fw  
A share Ａ股；甲类股份 J6L K  
abatement of tax 减税；减扣免税额 DX"
xy  
ABN AMRO Bank N.V. 荷兰银行 6WU(%  
above-the-line expenditure 线上项目支出；经常预算支出 8]M_z:F7F  
above-the-line receipt 线上项目收入；经常预算收入 "a8j"lPJ  
ABSA Asia Limited 南非联合亚洲有限公司 r=X}%~_8X  
absolute change 绝对数值变更 qoj$]   
absolute expenditure 实际开支 S
"OR%  
absolute guideline figure 绝对准则数字 "CUty"R8  
absolute interest 绝对权益 1n:8s'\  
absolute order of discharge 绝对破产解除令 ?<(m 5Al7  
absolute profit margin 绝对利润幅度 [^U#Qj)hL  
absolute value 实值；绝对值 d5D$&5Ec  
absolutely vested interest 绝对既得权益 6P5Ih  
absorbed cost 已吸收成本；已分摊成本 ?34 e-  
absorption 吸收；分摊；合并 Z; A`oKd  
absorption rate 吸收率；摊配率；分摊率 <;#~l*  
ACB Finance Limited 亚洲商业财务有限公司 &!/}Qp  
acceptable form of reciprocity 合理的互惠条件 ^(|vsFz
n  
acceptable rate 适当利率；适当汇率 Axe8n1*y  
acceptance agreement 承兑协议 SRrw0&ts  
acceptance for honour 参加承兑 S5G6Rj@W  
acceptor 承兑人；接受人；受票人 ^xij{W`|  
acceptor for honour 参加承兑人 nij!1z|M  
accident insurance 意外保险
;K!]4tfJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 X_$Cb<e  
accident insurance scheme 意外保险计划 +YqZ((  
accident year basis 意外年度基准 $CY't'6Hn  
accommodation 通融；贷款 6y6<JR-V2k  
accommodation bill 通融票据；空头票据 ~:3QBMk::  
accommodation party 汇票代发人 DsT>3  
account balance 帐户余额；帐户结余 34d3g  
account book 帐簿 \hM|(*DL  
account collected in advance 预收款项 Bc6|n :;u  
account current book 往来帐簿 }RwSp!}C  
account of after-acquired property 事后取得的财产报告 i1>-QDYnJ  
account of defaulter 拖欠帐目 DRc)iE>@  
account payable 应付帐款 ; =X P&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 { Fawt:  
account receivable 应收帐款 ,)iKH]lY=  
account receivable report 应收帐款报表 $aN&nhoO<  
account statement 结单；帐单；会计财务报表 21< j\ M  
account title 帐户名称；会计科目 IuNi
EtKx  
accountant's report 会计师报告 r9 !Tug*>m  
Accountant's Report Rules 会计师报告规则 jz5qQt]^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hA33K #bC  
Accounting Arrangements 《会计安排》 *g[^.Sg  
accounting basis 会计基础 /Rg*~Ers *  
accounting by Official Receiver 破产管理署署长呈交的帐目 >]W)'lnO  
Accounting Circular 《会计通告》 > 3&: 5  
accounting class 会计类别 o9F/y=.r=  
accounting date 记帐日期；会计结算日期 m"o ;L3  
accounting for money 款项核算 q~*t@  
Accounting Officer 会计主任 V}SBuQp"  
accounting period 会计报告期；会计期 XI9js{p  
accounting policy 会计政策；会计方针 uwjGDw  
accounting practice 会计惯例 `kU/NKq  
accounting principle 会计准则 A` AaTP  
accounting record 会计记录 Dg} Ka7H  
accounting report 会计报告 69J4=5lX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 nSkPM5\TI  
Accounting Society of China 中国会计学会 qUOKB6
 
accounting statement 会计报表 x}Aw)QCh+r  
accounting system 会计制度；会计系统 /yZQ\{=  
accounting transaction 会计事项；帐务交易 |Tm!VFd  
accounting treatment 会计处理 DBT&
DS  
accounting year 会计年度 ^9ePfF)5  
accretion 增值；添加 -*m+(7G\  
accrual 应计项目；应累算数目 FxVZ[R  
accrual basis 应计制；权责发生制 <_XWWT%  
accrual basis accounting 应计制会计；权责发生制会计 9\]^|?zQ`  
accrue 应累算；应计 yq NzdzX  
accrued benefit 应累算利益 IjR'Qou5  
accrued charges 应计费用 RW}"2  
accrued cumulative preference share dividend 应累算的累积优先股股息 yRiP{$E  
accrued expenses 应累算费用 &'DU0c&  
accrued interest payable 应付利息；应计未付利息 ^8@Iyh
  
accrued interest receivable 应收利息；应计未收利息 |'{zri|A"  
accrued right 累算权益 aMvI?y {  
accruing profit 应累算的利润 hYM@?/(q  
accumulated fiscal reserve 累积财政储备 Xa[?^P  
accumulated profit 累积利润；滚存溢利 ;\\@q"n%<  
accumulated reserve 累积储备 ODC8D>Z
Yl  
accumulation of surplus income 累积收益盈余 tX"Th'Qi  
acquired assets 既得资产 ,I_^IitN  
acquisition 收购；购置；取得 HfvTxaK  
acquisition cost 购置成本 Ie4hhW  
acquisition expenses 购置费用 HjGyj/78w  
acquisition of 100% interest 收购全部股权 ]f_6 '|5A  
acquisition of control 取得控制权 9
>
g,  
acquisition of fixed assets 购置固定资产 'I /aboDB  
acquisition of shell “买壳” stk9Ah  
acquisition price 收购价 y;AL'vm9  
act of God 天灾 K%X^n>O7C  
acting partner 执事合伙人 vMs$ceq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ea00
\  
active partner 积极参与的合伙人 zA!0l*H  
active trading 交投活跃 _dJ{j   
actual circulation 实际流通 ]<q[Do8k  
actual cost 实际成本 q
g}O/K  
actual expenditure 实际开支；实际支出 ?1[\!  
actual income 实际入息；实际收入；实际收益 nE^Qy=iE  
actual market 现货市场 *r$+&8V\n  
actual price 现货价；实际价格 _!?Hu/zo  
actual profit 实际利润 GR"Eas.$  
actual quotation 实盘；实际价位；实际报价 f4guz  
actual year basis 按实际年度计算 kr9gK~  
actuals 实货 `UQf2o0%3w  
actuarial investigation 精算调查 ;XDz)`c  
actuarial principle 精算原则 %bD}m!  
actuarial report 精算师报告 4|`Bq}sjZf  
Actuarial Society of Hong Kong 香港精算学会 P7x =  
actuarial valuation 精算师估值 H_ez'yy  
actuary 精算师 ,+ #6Y_  
ad referendum agreement 暂定协议；有待覆核的协定 l$jxLZ  
ad valorem duty 从价税；按值征税 2d {y M(=(  
ad valorem duty system 从价税制 a /:@"&Y  
ad valorem fee 从价费 zBP>jM(8  
ad valorem tariff 从价关税 |-CnT:|o  
additional allowance 额外免税额 "/nNM{^  
additional amount for unexpired risk 未过期风险的额外款额 !E-Pa5s  
additional assessable profit 补加应评税利润 3^Q]j^e4Ny  
additional assessment 补加评税 CCX8>09  
additional commitment 额外承担 V86Xg:?7  
additional commitment vote 额外承担拨款 ocyb5j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %O<%UmR  
additional dependent parent allowance 供养父母额外免税额 'D%w|Pe?Q  
additional provision 额外拨款 =07]z@s  
additional stamp duty 附加印花税 4L73]3&  
additional tax 补加税罚款；补加税款 bug Ot7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -Z?Vd!H:  
adjudged bankrupt 被裁定破产 bQZ*r{g  
adjudicated bankrupt 裁定破产人 QZ?=M@|f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W.1As{  
adjudication of bankruptcy 裁定破产；宣告破产 4#'("#R  
adjudication of insolvency 裁定无力偿还债务 *k1<: @%e  
adjusted actual 经调整的实数；调整后的实数 a!mf;m  
adjusted current assets 经调整的流动资产；调整后的流动资产 A;O~#Chvd  
adjusted figure 经调整的数字；调整后的数额 1<<kA:d  
adjusted liabilities 经调整的负债；调整后的负债 7]%Ypv$  
adjusted loss 经调整的亏损；调整后的亏损 %c1#lEC2xN  
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 ,~);EC=`  
adjusted profit 经调整的利润；调整后的利润 XJ0oS32_wK  
adjusted surplus 经调整的盈余额；调整后的盈余额 CY& hIh~S@  
adjusted value 经调整的价值；调整后的价值 R i'L  
adjustment 调整；修订；理算〔保险〕 ,= &B28Qe)  
adjustment centre 调剂中心 rJo"fx  
adjustment lag 调整过程的时间差距；调整时差 "aFhkPdWn  
adjustment mechanism 调整机制 LsM7hLy  
adjustment of loss 亏损调整 6y5A"-  
adjustment process 调整过程；调整程序 N<L`c/  
adjustment range 调整幅度 2PR^:h2  
administered exchange rate 受管制汇率 ;=< ^0hxer  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~Gqno  
administration expenses 行政费用 fof2 xcH!  
administration fee 手续费；行政费 Ol')7d&  
administration in bankruptcy 破产管理 o1/lZm{\~n  
administration order 遗产管理令 '/I:^9  
administrator 管理人；遗产管理人 n6(.{M;  
administrator of the estate 遗产管理人 ^o !O)D-q  
admission of debt 债项承认书 A~dQ\M  
admission of proof 接纳债权证明 L}yyaM)  
advance 放贷款项；垫付款项；预支款项；预付款项 gBf4's  
advance account 暂支帐目；预付款帐户 $) 5Bf3P0  
advance compensation 预付补偿金 IjfxR mV  
advance from shareholder 股东垫款 $j5,%\4<  
advance pending reimbursement 预支以待日后付还 dk==?  
advanced economy 先进经济体系 1,V`8 [  
advancement 预付；预付财产 Zh/Uu6  
advances warrant 垫款令 $y?k
[Y-~  
advancing 贷出 NA.1QQ;e  
adverse balance 逆差 6UE(f@  
adverse exchange 逆汇 CZEW-PIhj  
advertisement addressed to shareholders 在报章刊登的致股东通告 CVi`bO4\  
advice for collection 托收通知书 Ce'pis  
advice of drawing 提款通知书；汇票通知书 3
},Zlu  
advice of payment 付款通知 60Z]M+8y8  
Advisory Committee [Securities and Futures Commission] t+nRw?Z  
谘询委员会〔证券及期货事务监察委员会〕 w18RA#Zo/  
Advisory Committee on Diversification 经济多元化谘询委员会 b%t+,0s|  
affidavit 誓章；遗产申报誓章 u7;~  
affidavit of no receipt 述明无收款的誓章 ba3-t;S  
affiliate 联号；联营公司；附属公司 ba@=^Fa;  
affiliated company 附属公司；联号；联营公司 7rHS^8'H&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 wVq\FY%  
affordability 负担能力 GPWr>B.{:S  
African Development Bank [AfDB] 非洲开发银行 'ho{eR@d  
after-acquired property 事后取得的财产 wG8Wez%  
after-hours dealing 市后交易 @S 6u9v  
after-tax profit 税后盈利；税后利润；税后溢利 D^Ys)- d  
agency agreement 代理协议 t!_x(u  
agency expenses 代理机构的开支 r Db>&s3  
agency fee 代理费 o/
,NGU  
Agency Law 《代理法》 = c~I .  
agent 代理人；承销人 gNx+>h`AF  
agent of company 公司代理人 uvA(Rn  
agent's fee 代理人费；经纪费 PzY)"]g  
aggregate 总计；总数；总体数字 [^~7]2i  
aggregate amount 总款额；总额 eu'1H@vX(  
aggregate assets and liabilities 总体资产与负债 .~}z4r  
aggregate at constant price 按固定价格计算的总体数字 j|e[s ?d  
aggregate demand 总需求 QT#6'>&7-b  
aggregate gross position 总持仓量 G*\h\
@  
aggregate limit 总限额 wE).>  
aggregate of salaries tax 合计薪俸税 M@p"yq  
aggregate performance 总体表现；总体业绩 (P==VZQg  
aggregate supply 总体供应 1'G8o=~  
aggregate surplus 总盈余 5% nt0dc  
aggregate total 整体总额 50a
\e  
aggregate value 总值；合计价值 7?)/>lx\>$  
aggregated basis 合计基准 0W>9'Rw  
aggregated net chargeable income 合计应课税入息实额 MjaUdfx  
aggregation 合并计算；合计；总和 D*vm cSf  
aggregation of incomes of husband and wife 夫妇入息合并计算 Pj7gGf6v  
aggregation of property 财产的总和 Ak~4|w-  
agio 差价；贴水 ;TZGC).6  
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》 `dJDucD  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ["3d
f>!f  
《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》 Poa?Ej  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :k46S<RE  
《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》 qvt-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /f1'm@8;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *rqm8z50a  
agreement for a settlement 授产协议 GL
KO]y  
agreement for assignment 转让协议 Pd
Y>#Cyh  
agreement for sale 售卖协议；买卖协议 }gsO&g"8  
agreement for sale and purchase 买卖协议 "uu)2Xe  
agreement for the payment of interest 支付利息协议 ]2+g&ox4'  
agreement for the repayment of money 还款协议 hbuZaxo<  
agreement of reinsurance 再保险协议 dyQh:u -  
Agricultural Bank of China 中国农业银行 4Y tk!oS`  
air passenger departure tax 飞机乘客离境税 ~hURs;Sb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ${U6=  
airport tax 机场税 oVZ4bRl   
alcohol duty 酒精税 nR8]@cC  
alienation 让与；让渡；转让 Y~oT)wTU  
alimony 生活费；赡养费 Rq7p29w  
All Ordinaries Index [AOI] 所有普通股指数 W81o"TR|pt  
all risks 全险；综合险 j"<Y!Y3  
All Sales Record for Stock Market 《股票市场成交报告》 NMjnL&P`  
Allied Capital Resources Limited 新联财务有限公司 015Owi  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 jeDlH6X'  
allocation letter 拨款信件 yBz>0I3  
allocation of fund 分配款项；预留款项 $<e +r$1  
allocation of profit 利润分配；溢利分配 J(d2:V{h  
allocation warrant 拨款令 \iMyo  
allotment 分配；配股 E!aq?`-'!  
allotment notice 股份配售通知；配股通知 +Z?[M1g  
allotment of shares 股份分配 q|q::q*  
allowable 可获宽免；免税的 [Hcaw   
allowable business loss 可扣除的营业亏损 eX<K5K.B  
allowable expenses 可扣税的支出 wsg//Ec]  
allowance 免税额；津贴；备抵；准备金 FU@uH U5fd  
allowance for debts 债项的免税额 :$"7-a%f  
allowance for depreciation by wear and tear 耗损折旧免税额 R'EW7}&  
allowance for funeral expenses 殡殓费的免税额 U($^E}I2(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1<uwU(  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]+IVSxa!u  
allowance to debtor 给债务人的津贴 Riql,g/  
alteration of capital 资本更改 J>v$2?w`w  
alternate trustee 候补受托人 .]Ybp2`
"U  
amalgamation 合并 N^B@3QF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ea`OT+#h(*  
ambit of charges 征税范围；收费范围 i X/tt  
amended valuation 经修订的估值 ",Wf uz  
American Commodities Exchange 美国商品交易所 L_*L`!vQA"  
American Express Bank Limited 美国运通银行 \o9@>&2  
American Stock Exchange 美国证券交易所 6H;kJHn  
amortization 摊销 $T*KaX\{B  
amount due from banks 存放银行同业的款项 u[t>Tg2R  
amount due from banks abroad 存放海外银行同业的款项 y<r44a_!  
amount due from holding companies 控股公司欠款 onzA7Gre  
amount due from local banks 存放本港银行同业的款项 q[boWW  
amount due to banks 银行同业的存款 < EXWWrm  
amount due to banks abroad 海外银行同业的存款 ",ad7Y7i  
amount due to holding companies 控股公司存款 yQS04Bl]  
amount due to local banks 本港银行同业的存款 =mJ
F_Ri  
amount due to outport banks 外埠银行同业的存款 Kcn\g.  
amount for note issue 发行纸币的款额  EW5]!%  
amount of bond 担保契据的款额 x_ySf!ih  
amount of consideration 代价款额 SY6r 8RK  
amount of contribution 供款数额 J%4HNW*p  
amount of indebtedness 负债款额 70<K.T<b  
amount of principal of the loan 贷款本金额 /s-d?  
amount of rates chargeable 应征差饷数额 /:6Q.onmLn  
amount of share capital 股本额 $f(agG]  
amount of sums assured 承保款额 =n }Yqny  
amount of variation 变动幅度 9&(.x8d,a  
amount of vote 拨款数额 3^H/LWx`{]  
amount payable 应付款额 ork|yj/A  
amount receivable 应收款额 ZPYH#gC&T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j@g!R!7)  
analysis 分析 Ge9}8  
ancillary risk 附属风险 #f9qlM32  
annual account 周年帐目；周年帐目报表；年度决算；年结 t|".=3%G  
annual accounting date 年结日期 <"ae4  
annual allowance 每年免税额；年积金；年度津贴；年津 14u^[M"U  
annual balance 年度余额 2^bgC~2C1  
annual disposable income 每年可动用收入 ./!KE"
!  
annual estimates 周年预算 ^=#!D[xj>  
annual fee 年费 q/J3cXa{K  
annual general meeting 周年大会 8AX3C s_G  
annual growth rate 年增率；每年增长率 g!5#,kJM  
annual long-term supplement 长期个案每年补助金 o?=fhc  
annual pensionable emolument 可供计算退休金的年薪 cV(H<"I  
annual report 年报 ]84YvpfW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7`+UB>8  
annual return 周年报表；周年申报表；每年报税表格 -~0'a  
Annual Return Rules 《周年报表规则》 GsRt5?X/*  
annual review of consumer prices 每年消费物价回顾 a?\ `  
annual roll-forward basis 逐年延展方式 )Jz!Ut  
annual salary 年薪 0&o WfTg  
annual statement 年度报表；年度决算表 DzmqR0)  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9>zDJx  
annuitant 年金受益人 8"pA9Mr  
annuity 年金 "{6KZ!+0  
annuity contract 年金合约 +TW
JNI  
annuity on human life 人寿年金 Q5T(nEA  
antecedent debt 先前的债项 'w`d$c/p  
ante-dated cheque 倒填日期支票 L.Vq1RU\"  
anticipated expenditure 预期开支 |>[X<>m  
anticipated net profit 预期纯利 Q^kMCrp
 
anticipated revenue 预期收入 OMxxI6h  
anti-inflation measure 反通货膨胀措施
~s0P FS7  
anti-inflationary stance 反通货膨胀立场 v5gQ9  
apparent deficit 表面赤字 *U2Ck<"]  
apparent financial solvency 表面偿债能力 8\u;Wf  
apparent partner 表面合伙人 e7wKjt2
fy  
application for personal assessment 个人入息课税申请书 6z`8cI+LRw  
application of fund 资金应用 '&{(:,!B  
application to release as liquidator and to destruct the books of accounts and documents  z8tt+AU  
申请免除清盘人职务及毁灭帐簿与文件 !?Tzk&'  
appointed actuary 委任精算师 3_@G{O)e  
appointed auditor 委任核数师；委任审计师
p?KCVvx$  
appointed trustee 委任的受托人 @+Pf[J41  
appointer 委任人 t>-XT|lV  
apportioned pro rata 按比例分摊 5\5~L  
apportionment 分配；分摊 o+R. u}|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %0Vc\M@"G  
apportionment formula 分摊方程式 {vCU^BN,k  
apportionment of estate duty 遗产税的分摊 V?o&])?[  
appraisal 估价；评估 1URT2$2p  
appreciable growth 可观增长  MbM:3  
appreciable impact 显着影响 gFgcxe6  
appreciable increase 可观增长 H.f9d.<W%  
appreciation 增值；升值 s>V*=#L  
appreciation against other currencies 相对其他货币升值 2%*|fF}I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <,#rtVO$  
appreciation tax 增值税 5@""_n&FV  
appropriation 拨款；拨用；拨付 yW'BrTw  
appropriation account 拨款帐目 %{c2lyw  
Appropriation Bill 拨款法案 N_|YOw6  
appropriation-in-aid system 补助拨款办法 *E$H;wKs8  
approved assets 核准资产 @$_rEdwi  
approved basket stock 认可一篮子证券 PwRNBb}6  
approved budget 核准预算 M~#5/eRX  
approved charitable donation 认可慈善捐款 WJP`0f3  
approved charitable institution 认可慈善机构 pvI&-D #}  
approved currency 核准货币；认可货币 '$lw[1  
approved estimates 核准预算 Y&~5k;>'_  
approved estimates of expenditure 核准开支预算 V}p*HB@:  
approved overseas insurer 核准海外保险人 9n-RXVL+  
approved overseas trust company 核准海外信托公司 WodF -bE  
approved pooled investment fund 核准汇集投资基金 l,ZzB,"  
approved provident fund scheme 认可公积金计划 X6n|Xq3k  
approved provision 核准拨款 `z5v}T  
approved redeemable share 核准可赎回股份 
#=>kw^5  
approved regional stock 认可地区性证券 ye9QTK6$,  
approved retirement scheme 认可退休金计划 Pau&4h0  
approved subordinated loan 核准附属贷款 F&-5&'6G+  
arbitrage 套戥；套汇；套利 %_cg|yy  
arbitrageur 套戥者；套汇者 CA'hvXb.  
arbitrary amount 临时款项 ZD iW72&Q  
arrangement 措施；安排；协定 `7+tPbjs  
arrears 欠款 CAcOWwDm  
arrears of pay 欠付薪酬 AJdlqbd'+  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^S>!kt7io  
articles of association 组织章程；组织细则；组织章程细则 eo-XqiJ,]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u_$6LEp-  
ascertainment of profit 确定利润 t%ou1&SO  
"Asia Clear" “亚洲结算系统”  W"#j7p`d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'Sm/t/g"|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 mv
xc[  
Asian Development Fund [ADF] 亚洲发展基金 %@)U/G6s}  
Asian dollar bond 亚洲美元债券 axt6u)4%7:  
Asian dollar market 亚洲美元市场 k0Oc,P`'*  
Asian dollar rate 亚洲美元利率 Va&KIHw  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 m
^(E:6T  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 zhD`\&G.  
asked price 沽盘；喊价；索价；卖方报价 6oe$)iV  
assessable income 应评税入息 ~W5>;6f\  
assessable loss 应评税亏损 m|g$'vjk  
assessable profit 应评税利润 ,5%aP%  
assessable value 应评税值 &ij^FAM  
assessed profit 估定利润 h=mI{w*  
assessed value 经评估价值 J:k@U42  
assessment 评税；评定；估价；评税单 V_ avaE  
assessment number 评税编号；估价编号 :X]lXock
0  
assessment of additional tax 补加税评税 "y3dwSS  
assessment of performance 业绩评估；实绩评价 ZnxOa  
Assessor 评税主任 .'+|>6eU  
asset price bubbles 资产价格泡沫 \3 O-}n1S  
asset-backed securities 具资产保证的证券 y^vfgP<@  
assets accretion 资产增值 S<)RVm,!e  
assets and liabilities 资产与负债 $]`'Mi  
assets betterment statement 资产递增表；资产改进表 ~%::r_hQ  
assets lending 实物放款；有抵押贷款 :5n"N5Go  
assets of the company passing on the death 死者去世时转移的公司资产 +$Ddd`J'  
assets pledged as security for liabilities 用作负债抵押的资产 oC;l5v<  
assets portfolio 资产投资组合 ^[SbV^DOL  
assets price 资产价格 gw*yIZ@3)  
assets quality 资产质素 =!Baz&#}  
assets realization 资产变现 gs)%.k[BqG  
assets refinancing arrangement 资产再集资安排 GHJQ d&G8G  
assets securitization 资产证券化 :ok!,
QN  
assets situated outside Hong Kong 在香港以外地方的资产 Z\oAE<$  
assets stripping 削减资产；拆卖资产 J/H#d')c  
assets value 资产值 co(fGp#!  
assignee 承让人 r[i~4N=  
assignment 转让；转让书；转让契 0n=9TmE  
assignment of interest 权益转让 "J0Oa?  
assignment of letters patent and trade mark 专利证书及商标转让 B_6v'=7]  
assignment of property 物业转让；物业转让书 kKI!B`j=  
assignment right 转让权 s}pGJ&C  
assignor 转让人 (h8hg+l o  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 x Jj8njuq4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Vf\?^h(tP  
associate member 附属会员 6H. L!tUI  
associated body corporate 相联法人团体 Jh/M}%@|  
associated company 相联公司；联属公司 Dq_{O  
associated corporation 相联法团 cC(ubUR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] RF\1.HJG  
公认会计师公会〔英国〕 "|~B};|MFF  
Association of Futures Exchange Brokers 香港期货经纪协会 EZa{C}NQ$2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 QL|:(QM  
association of underwriters 承保人组织 E|6Z]6[  
assumption of control 接管 kcZ;SYosj  
assurance 担保；保险；转易；转易书 -qnXa  
assurance of interest 权益的转易 71.:p,Z@z  
at 19XX price 按一九ＸＸ年价格计算 <o"D/<XnB3  
at a discount 按赔价计算；按贴水价格计算；打折扣 kAKqW7,q"  
at a premium 按溢价计算；按升水价格计算 eUUD|U*b   
at call 通知付款；按通知 j)SgB7Q  
at constant market price 按固定市价计算 au9Wo<mR  
at constant price 按固定价格计算 D aqy+:  
at cost 按成本计算 f T+n-B  
at current market price 按当时市价计算；按现时市价计算 Wy0a2Ve  
at current price 按当时价格计算；按现时价格计算 1V?Sj
  
at factor cost 按要素成本计算；按生产要素成本计算 6DiA2'{f  
at money-of-the-day price 按付款当日价格计算 D2wgSr
Y  
at or better 按指定或较佳价位〔买卖指令〕 `'tw5}  
at par 按面值计算；平价 D;#Yn M3  
at sight 见票即付 R'a5,zEo/  
at the close 按收市盘 F.* snF  
at the opening 按开市盘 (J) Rs`_  
attestation 见证；见证条款 ezNE9g  
at-the-money option 平价期权 xF:poi  
attorney 受权人；受托代表人 zI*/u)48  
attornment 新拥有人承认书 K]=>F  
attributable profit 可归属利润 wW)&Px n  
attributable share value 可归属股份价值 `peJ s~V  
Auckland Stock Exchange 奥克兰证券交易所 IUBps0.T\  
auction 拍卖 wx?{|  
auctioneer 拍卖商 G5
eLs  
audit 审计；核数 v!v0,?b*  
Audit Commission 审计署 B}xo|:f!zj  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {Z{NH:^  
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〕 qh'f,#dI}  
audit review 帐目审查 H ]N/Y{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m3v*,~  
audited account 审计帐目；经审计的帐目 >p+gx,N  
audited annual account 经审计的周年帐目 4 d1Y\  
audited balance sheet 经审计的资产负债表 F|ML$  
auditor 核数师；核数主任；审计师 S:GUR6g8D  
auditor's certificate 核数师证明书；审计师证明书 do?n /<@o  
auditor's report 核数师报告；审计师报告 R?e7#HsJ  
Aussie bond 澳元债券 cB"F1~z  
austerity budget 紧缩预算 o3[sF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 cX]{RVZo-/  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q)|LiCR,  
Australian Dollar [AUD] 澳元 GLcZ=6)"'  
Australian Options Market 澳大利亚期权市场 '9F{.]  
Australian Securities Commission 澳洲证券事务监察委员会 z E7ocul  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e
hB1`%@  
Australian Stock Exchange 澳大利亚证券交易所 .$x[!fuuR&  
Austrian Schilling [ATS] 奥地利先令 <OO/Tn'a  
authentication 认证；鉴证 oG_'<5Bv>  
authority to purchase 委托购买证；委购书 $@f3=NJ4k  
authorization 认可；核准；授权；授权书 rp[oH=&  
authorization by direction 指示授权 UDi3dH=  
authorization by instruction 指令授权 rM?Dp2  
authorization by warrant 令状授权 ,/?V+3l  
authorization of unit trust 单位信托的认可 aFm]?75  
authorized agent 指定代理人 d4eCBqx  
authorized capital 法定资本 rL+n$p X-  
authorized clerk 出市员 ~q%9zO'  
authorized dealer 认可交易商 #RIfR7`T  
authorized financial institution 认可财务机构 <{).x6  
authorized fund 认可基金 Z*Hxrw\!0  
authorized fund house 获授权的基金公司；认可基金公司 /gy:#-2Gy  
authorized institution 认可机构 _!g NF=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <TROs!x$a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 WBIB'2:m  
authorized insurer 获授权保险人；获认可承保人 Xm[r#IA  
authorized investment 特准投资项目 <!nWiwv  
authorized person 获授权人 ->25$5#  
authorized representative 获授权代表 XGl13@=O  
authorized share capital 法定股本 8'\,&f`Y  
automated quotation system 自动报价系统 e/#&5ISk  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?GfA;O  
自动交易系统〔香港期货交易所有限公司〕 %v)'`|i  
automatic adjustment mechanism 自动调整机制 O]LuL&=s y  
automatic adjustment system 自动调整系统 S<9d
^= a  
Automatic Clearing House 自动票据交换所 l@F e(^5E  
automatic exchange rates accumulation system 自动化汇率累集系统 umrI4.1c  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Mz.&d:  
automatic teller machine [ATM] 自动柜员机 `A{~}6jw  
autopay 自动转帐 H+&w7ER  
available assets 可用资产 BRLU&@G`1  
available fiscal reserve 现存财政储备 KKXb,/  
available profit 可用利润 U8Jj(]},_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5BO!K$6  
average 平均；平均数；海损 U)1qsUDF  
average basic salary 平均基本薪金 2EcYO$R!  
average consumer expenditure 平均消费开支；一般消费开支 +VCo=oA  
average cost 平均成本 D>^ix[:J  
average cost of land production 增辟土地平均成本 Sqt"G6<  
average daily turnover 平均每日成交额 \4X{
\p<  
average daily wage rate 平均每日工资率 l"!;Vkg.5  
average expenditure pattern 平均开支模式 <RsKV$Je I  
average growth rate 平均增长率 3n)iTSU3  
average net fixed assets 固定资产平均净值 E1v<-UPbA  
average of relatives 相对价格平均数 =w?cp}HW  
average price 平均价格 g]Ny?61  
average propensity to consume 平均消费倾向；一般消费倾向  o%4+I>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ul&7hHp_u%  
average rate 平均率 P(+ar#,G  
average revenue 平均收入；平均收益 Q&a<
9e&  
average stock 平均库存；平均存货 d~$t{46  
average yearly rent 平均年租 SLB iQd.  
avoidance of double taxation 避免双重课税 _ILOA]ga#  
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 xT>V;aa\  
bFXCaD!{G  
给你加分了