一些有用的会计术语(也不知道发的地方对不对)A

A: ;a&:r7]=  
A share Ａ股；甲类股份 LUNs|\&  
abatement of tax 减税；减扣免税额 r^t{Ii~  
ABN AMRO Bank N.V. 荷兰银行 1N!g`=}  
above-the-line expenditure 线上项目支出；经常预算支出 cN7z(I0[  
above-the-line receipt 线上项目收入；经常预算收入 Z9&
D'n)  
ABSA Asia Limited 南非联合亚洲有限公司 8-a6Q
|   
absolute change 绝对数值变更 uX +<`3O  
absolute expenditure 实际开支 6I.mc  
absolute guideline figure 绝对准则数字 n[Iu!v\/*  
absolute interest 绝对权益 ^|GtO.  
absolute order of discharge 绝对破产解除令 n2mw@Ay!  
absolute profit margin 绝对利润幅度 ox_h9=$-  
absolute value 实值；绝对值 %^=!s  
absolutely vested interest 绝对既得权益 ocqB-C
]  
absorbed cost 已吸收成本；已分摊成本 1[BvHOI2
 
absorption 吸收；分摊；合并 g>xUS_d>  
absorption rate 吸收率；摊配率；分摊率 '$XHRS/q]  
ACB Finance Limited 亚洲商业财务有限公司 J,G9m4Z7  
acceptable form of reciprocity 合理的互惠条件 {7Avba  
acceptable rate 适当利率；适当汇率 (VaN\+I:T  
acceptance agreement 承兑协议 RVnyl`s  
acceptance for honour 参加承兑 h+3Z.WKhwP  
acceptor 承兑人；接受人；受票人 YC&jKx.>  
acceptor for honour 参加承兑人 g0j4<\F2\  
accident insurance 意外保险 
loUwRz  
Accident Insurance Association of Hong Kong 香港意外保险公会 _P<lG[V  
accident insurance scheme 意外保险计划 KWJgW{{v  
accident year basis 意外年度基准 :6$4K"^1  
accommodation 通融；贷款 +;*(a3Gp  
accommodation bill 通融票据；空头票据 18"VB50b}  
accommodation party 汇票代发人 N>fYH.c3Y  
account balance 帐户余额；帐户结余 r!$NZ2I  
account book 帐簿 mBZDl4 '  
account collected in advance 预收款项 "QO/Jls  
account current book 往来帐簿 O*03PF^  
account of after-acquired property 事后取得的财产报告 ]cqZ!4?_  
account of defaulter 拖欠帐目 z|]oM#Gt  
account payable 应付帐款 :"P hkR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %<C G|]W  
account receivable 应收帐款 
%HF$  
account receivable report 应收帐款报表 NhoS7 y(  
account statement 结单；帐单；会计财务报表 fuD1U}c  
account title 帐户名称；会计科目 .Spi$>v  
accountant's report 会计师报告 y8hg8J|  
Accountant's Report Rules 会计师报告规则 .x!7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 gZ"{{#:}  
Accounting Arrangements 《会计安排》 >3`ctbe  
accounting basis 会计基础 nqxq@.L2  
accounting by Official Receiver 破产管理署署长呈交的帐目 VuMDV6^Z  
Accounting Circular 《会计通告》 sRyw\v-=P  
accounting class 会计类别 2v9s@k/k)6  
accounting date 记帐日期；会计结算日期 K%c ATA3  
accounting for money 款项核算 U=i8>6V  
Accounting Officer 会计主任 +Bq}>  
accounting period 会计报告期；会计期 ]X: rby$  
accounting policy 会计政策；会计方针 =3sldKL&F  
accounting practice 会计惯例 HCjn9  
accounting principle 会计准则 |/\U^AHm"h  
accounting record 会计记录 Dd# SUQ  
accounting report 会计报告 JXY!c\,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }C{}oLz  
Accounting Society of China 中国会计学会 Q)6wkY+!  
accounting statement 会计报表 }1]!#yMfq  
accounting system 会计制度；会计系统 \ ~LU 'j  
accounting transaction 会计事项；帐务交易 Iq0 #A5U%  
accounting treatment 会计处理 [B~zoB(  
accounting year 会计年度 L.0} UXd  
accretion 增值；添加 32 1={\X  
accrual 应计项目；应累算数目 2Ph7qEBQ22  
accrual basis 应计制；权责发生制 P\X=*  
accrual basis accounting 应计制会计；权责发生制会计 ~6:LUM  
accrue 应累算；应计 '!fFI1s  
accrued benefit 应累算利益 /y](mu"!  
accrued charges 应计费用 6PJJ?}P^1  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?St=7a(D  
accrued expenses 应累算费用 5{ 4"JO3  
accrued interest payable 应付利息；应计未付利息 3_oD[ ])A  
accrued interest receivable 应收利息；应计未收利息 {"0TO|%x  
accrued right 累算权益 siRnH(^J  
accruing profit 应累算的利润 Jl>at  
accumulated fiscal reserve 累积财政储备 D){"fw+b  
accumulated profit 累积利润；滚存溢利 )pS_+ZF  
accumulated reserve 累积储备 V^ fGRA  
accumulation of surplus income 累积收益盈余 {FJX  
acquired assets 既得资产 7zg)h  
acquisition 收购；购置；取得 iVq#aXN  
acquisition cost 购置成本 /G)KkB
C  
acquisition expenses 购置费用 7/&C;"  
acquisition of 100% interest 收购全部股权 y/@;c)1b9  
acquisition of control 取得控制权 sw$R2K{y  
acquisition of fixed assets 购置固定资产 !k:zLjtp  
acquisition of shell “买壳” lpfwlB'~9  
acquisition price 收购价 r%
TLv  
act of God 天灾 4h;f>BG  
acting partner 执事合伙人 {V%%^Zhwy  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [/AdeR  
active partner 积极参与的合伙人 k,;lyE  
active trading 交投活跃 Pu$kj"|q*[  
actual circulation 实际流通 0r0\b*r  
actual cost 实际成本 <t[Z9s$n  
actual expenditure 实际开支；实际支出 W>?f^C!+m  
actual income 实际入息；实际收入；实际收益 +(z_"[l"  
actual market 现货市场 wsf Hd<Z_  
actual price 现货价；实际价格 C`2*2Y%xkG  
actual profit 实际利润 IYf
V~+P  
actual quotation 实盘；实际价位；实际报价 ez^*M:K  
actual year basis 按实际年度计算 + 9\:$wMN  
actuals 实货 8Fd1;G6  
actuarial investigation 精算调查 uv|eVT3jNs  
actuarial principle 精算原则 "$~}'`(]  
actuarial report 精算师报告 Ok}{jwJ%W;  
Actuarial Society of Hong Kong 香港精算学会 o\@ A2r3  
actuarial valuation 精算师估值 agU%z:M{  
actuary 精算师 P&[Ft)`  
ad referendum agreement 暂定协议；有待覆核的协定 :jk)(=^  
ad valorem duty 从价税；按值征税 mh A~eJ  
ad valorem duty system 从价税制 'ZGT`'ri  
ad valorem fee 从价费 LsJs Q h  
ad valorem tariff 从价关税 yN9$gfJC^  
additional allowance 额外免税额 <OR.q  
additional amount for unexpired risk 未过期风险的额外款额 `W"a!,s2  
additional assessable profit 补加应评税利润 ;#Jq$v)D  
additional assessment 补加评税 J.bFv/R  
additional commitment 额外承担 0<]$v"`I  
additional commitment vote 额外承担拨款 4;BW  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @4/~~  
additional dependent parent allowance 供养父母额外免税额 u[V4OU}%  
additional provision 额外拨款 fqcU5l[v,  
additional stamp duty 附加印花税 .Bb$j=  
additional tax 补加税罚款；补加税款 ZL4l (&"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3}>:  
adjudged bankrupt 被裁定破产 g[#k.CuP  
adjudicated bankrupt 裁定破产人 'DCKD4@C/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }b_R5U$@@  
adjudication of bankruptcy 裁定破产；宣告破产 c!\.[2n  
adjudication of insolvency 裁定无力偿还债务 jw/'*e  
adjusted actual 经调整的实数；调整后的实数 qs6Nb'JvQR  
adjusted current assets 经调整的流动资产；调整后的流动资产 935-{h@k
 
adjusted figure 经调整的数字；调整后的数额 ?(5o@Xq  
adjusted liabilities 经调整的负债；调整后的负债 U6c
)"^\  
adjusted loss 经调整的亏损；调整后的亏损 j>$=SMc  
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 pau*kMu^}  
adjusted profit 经调整的利润；调整后的利润 tJUVw=  
adjusted surplus 经调整的盈余额；调整后的盈余额 n9]IBIthe  
adjusted value 经调整的价值；调整后的价值 <O
 \tC81  
adjustment 调整；修订；理算〔保险〕 6Gs{nFw  
adjustment centre 调剂中心 %^a]J"Ydi8  
adjustment lag 调整过程的时间差距；调整时差 L
!bfh`  
adjustment mechanism 调整机制 Zz"I.$$[M  
adjustment of loss 亏损调整 Rro?q   
adjustment process 调整过程；调整程序 x r-;,W  
adjustment range 调整幅度 _7Xd|\Zc  
administered exchange rate 受管制汇率 ZB~l2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 rnnX|}J  
administration expenses 行政费用 "%{,T  
administration fee 手续费；行政费 Tg"'pO  
administration in bankruptcy 破产管理 ZhhI@_sz  
administration order 遗产管理令 zW%>"y  
administrator 管理人；遗产管理人 5~@?>)TBv  
administrator of the estate 遗产管理人 %/UV_@x&  
admission of debt 债项承认书
EX[B/YH  
admission of proof 接纳债权证明
Dh
 hG$  
advance 放贷款项；垫付款项；预支款项；预付款项 '8s>rH5[V  
advance account 暂支帐目；预付款帐户 0zg2g!lh  
advance compensation 预付补偿金 XMt u"K  
advance from shareholder 股东垫款 bH'S.RWp=  
advance pending reimbursement 预支以待日后付还 u|(Ux~O  
advanced economy 先进经济体系 4^0d)+Ff  
advancement 预付；预付财产 w+t#Yb\7  
advances warrant 垫款令 c:=7lI  
advancing 贷出 `%$8cZ-kr  
adverse balance 逆差 Ap11b|v  
adverse exchange 逆汇 GxYW4b  
advertisement addressed to shareholders 在报章刊登的致股东通告 Z7JKaP9{:  
advice for collection 托收通知书 <_"B}c/2$  
advice of drawing 提款通知书；汇票通知书 Gx.P
]O3  
advice of payment 付款通知 O4m(Er@a  
Advisory Committee [Securities and Futures Commission] L/Hv4={  
谘询委员会〔证券及期货事务监察委员会〕 "/Y<G  
Advisory Committee on Diversification 经济多元化谘询委员会 4cott^K.  
affidavit 誓章；遗产申报誓章 J6*f Uh  
affidavit of no receipt 述明无收款的誓章 DW1@<X  
affiliate 联号；联营公司；附属公司 <(fdHQD!7>  
affiliated company 附属公司；联号；联营公司 Xl#Dw bx  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 TG1P=g5h  
affordability 负担能力 Ba/RO36&c  
African Development Bank [AfDB] 非洲开发银行 ,%A)"doaG  
after-acquired property 事后取得的财产 bRWIDPh  
after-hours dealing 市后交易 t
(}/g  
after-tax profit 税后盈利；税后利润；税后溢利 A[RHw<  
agency agreement 代理协议 GHv{   
agency expenses 代理机构的开支 p`d XqW  
agency fee 代理费 2Oyy`k  
Agency Law 《代理法》 p={Jf}v  
agent 代理人；承销人 `-4'/~G  
agent of company 公司代理人 EbCIIMbe"  
agent's fee 代理人费；经纪费 K'x4l,rq  
aggregate 总计；总数；总体数字 `q%U{IR  
aggregate amount 总款额；总额 dw~[9oh  
aggregate assets and liabilities 总体资产与负债 ):3MYSqX  
aggregate at constant price 按固定价格计算的总体数字 a*D,*C5}  
aggregate demand 总需求 v9u<F6  
aggregate gross position 总持仓量 ERF,tLa!  
aggregate limit 总限额 !6M Bxg>  
aggregate of salaries tax 合计薪俸税 ar Q)%W  
aggregate performance 总体表现；总体业绩 -^yXLa;D  
aggregate supply 总体供应 kB8 Mi
 
aggregate surplus 总盈余 N*Yy&[  
aggregate total 整体总额 /dLA`=rZx  
aggregate value 总值；合计价值 $K})Q3FNi  
aggregated basis 合计基准 E(_KN[}S  
aggregated net chargeable income 合计应课税入息实额 K]X`sH:  
aggregation 合并计算；合计；总和 yk<VlS  
aggregation of incomes of husband and wife 夫妇入息合并计算
Mal<iNN  
aggregation of property 财产的总和 ba8 6 N  
agio 差价；贴水 ,I ZqLA  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 "lTZ|k^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 'qjX$]H  
《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》 'fIHUw|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rOW;yJ[  
《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》 Kv}k*A% S  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %MN.O-Lc  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 e8oKn&  
agreement for a settlement 授产协议 .l
\r9I(  
agreement for assignment 转让协议 $ADPV,*gG  
agreement for sale 售卖协议；买卖协议 "qawq0P8Z
 
agreement for sale and purchase 买卖协议 (%bE~Q2P*<  
agreement for the payment of interest 支付利息协议 w#&z]O9r  
agreement for the repayment of money 还款协议 COSTV>s;  
agreement of reinsurance 再保险协议 IK'F{QPH  
Agricultural Bank of China 中国农业银行 b vRB  
air passenger departure tax 飞机乘客离境税 gY!N3 *:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 lkb2?2\+  
airport tax 机场税 _%{0?|=  
alcohol duty 酒精税 .$Y? W<  
alienation 让与；让渡；转让 oE1M/*myS  
alimony 生活费；赡养费 {SJsA)9:#  
All Ordinaries Index [AOI] 所有普通股指数 X]!D;7^  
all risks 全险；综合险 i E9\_MA  
All Sales Record for Stock Market 《股票市场成交报告》 m<{"}4'  
Allied Capital Resources Limited 新联财务有限公司 /P
k:4,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O=aw^|oj]  
allocation letter 拨款信件 +i.u< T  
allocation of fund 分配款项；预留款项 vG~+r<:  
allocation of profit 利润分配；溢利分配 B!}BM}r  
allocation warrant 拨款令 ?eV_ACpZ8  
allotment 分配；配股 Q ]"jD#F  
allotment notice 股份配售通知；配股通知 =2%VZE7Vm  
allotment of shares 股份分配 96=Z"  
allowable 可获宽免；免税的 o&z!6"S<  
allowable business loss 可扣除的营业亏损 9OyNi  
allowable expenses 可扣税的支出 Q.A \U>AgV  
allowance 免税额；津贴；备抵；准备金 )Q]w6he3  
allowance for debts 债项的免税额 qBYg[K>  
allowance for depreciation by wear and tear 耗损折旧免税额 Jt]&;0zn2  
allowance for funeral expenses 殡殓费的免税额 Iyyo3awc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0/Z !5-.  
allowance for repairs and outgoings 修葺及支出方面的免税额 IE;\7r+h  
allowance to debtor 给债务人的津贴 Qs l80~n_7  
alteration of capital 资本更改 Q_]~0PoH  
alternate trustee 候补受托人 Ux}W&K/?'  
amalgamation 合并 |gv{z"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rLzW`  
ambit of charges 征税范围；收费范围 FaY_0G;y  
amended valuation 经修订的估值 cKjRF6w  
American Commodities Exchange 美国商品交易所 pDn&V(  
American Express Bank Limited 美国运通银行 #byJqy&e  
American Stock Exchange 美国证券交易所 ?v4E<iXs  
amortization 摊销 K(VW%hV1  
amount due from banks 存放银行同业的款项 zsVcXBz  
amount due from banks abroad 存放海外银行同业的款项 XQ?fJWLU  
amount due from holding companies 控股公司欠款 OPuj|%Wgw  
amount due from local banks 存放本港银行同业的款项 OxQYNi2  
amount due to banks 银行同业的存款 'J
ydu   
amount due to banks abroad 海外银行同业的存款 % :/
_f  
amount due to holding companies 控股公司存款 3z3_7XI  
amount due to local banks 本港银行同业的存款 .'j29 6[u  
amount due to outport banks 外埠银行同业的存款  ?Vc0)  
amount for note issue 发行纸币的款额 VI_+v[Hk/  
amount of bond 担保契据的款额 ] 8Tzr  
amount of consideration 代价款额 b7Oj<!Wo`  
amount of contribution 供款数额 "|t!7hC  
amount of indebtedness 负债款额 Od{jt7<j#  
amount of principal of the loan 贷款本金额 SkHYXe"]  
amount of rates chargeable 应征差饷数额 {x
{H$f  
amount of share capital 股本额 *5D3vB*S  
amount of sums assured 承保款额 xE1'&!4O  
amount of variation 变动幅度 -Sz_
mr  
amount of vote 拨款数额 n@ [  
amount payable 应付款额 Y:psZ  
amount receivable 应收款额 I^_NC&m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ()\jCNLT  
analysis 分析 9I.^LZ"  
ancillary risk 附属风险 rF] +,4  
annual account 周年帐目；周年帐目报表；年度决算；年结 | -+zofx  
annual accounting date 年结日期 H)>sTST(  
annual allowance 每年免税额；年积金；年度津贴；年津 f%XJ;y\,9H  
annual balance 年度余额 W~ruN4q.  
annual disposable income 每年可动用收入 P!e=b-T  
annual estimates 周年预算 m Ni2b*k  
annual fee 年费 6kR\xP]Kr  
annual general meeting 周年大会 SK R1E];4  
annual growth rate 年增率；每年增长率 #jA)>z\Q^  
annual long-term supplement 长期个案每年补助金 1e}8LH7  
annual pensionable emolument 可供计算退休金的年薪 0<.RA%dj  
annual report 年报 o
pp!0:jS*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .Djta|puu  
annual return 周年报表；周年申报表；每年报税表格 sg
AzL  
Annual Return Rules 《周年报表规则》 zN!j%T.e  
annual review of consumer prices 每年消费物价回顾 BStk&b  
annual roll-forward basis 逐年延展方式 kOjf #@c  
annual salary 年薪 D4Etl5k  
annual statement 年度报表；年度决算表 (=c1  
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 h@1!T  
annuitant 年金受益人 q \O Ou  
annuity 年金 6BAW  
annuity contract 年金合约 8-Me.2K  
annuity on human life 人寿年金 .=c<>/ 0  
antecedent debt 先前的债项 *Y6xvib9*  
ante-dated cheque 倒填日期支票 I7(?;MpI  
anticipated expenditure 预期开支 Vrkf(E3_V  
anticipated net profit 预期纯利 , ZFE(  
anticipated revenue 预期收入 ke%pZ7{u  
anti-inflation measure 反通货膨胀措施 8P2 J2IU  
anti-inflationary stance 反通货膨胀立场 )Gk`[*q ;  
apparent deficit 表面赤字 O!&,5Dy  
apparent financial solvency 表面偿债能力 F9flSeN  
apparent partner 表面合伙人 L0NA*C   
application for personal assessment 个人入息课税申请书 fU+Pn@'  
application of fund 资金应用 ,6,]#R :J  
application to release as liquidator and to destruct the books of accounts and documents m3.sVI0I  
申请免除清盘人职务及毁灭帐簿与文件 Q(Gl{#b  
appointed actuary 委任精算师 t ls60h  
appointed auditor 委任核数师；委任审计师 1m@^E:w  
appointed trustee 委任的受托人 9 OT,TpA  
appointer 委任人 ,}SCa'PB  
apportioned pro rata 按比例分摊 eQDX:b
 
apportionment 分配；分摊 DjLL|jF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L,LNv  
apportionment formula 分摊方程式 ig!7BxM)<h  
apportionment of estate duty 遗产税的分摊 )rtomp:X  
appraisal 估价；评估 GTl xq%?b  
appreciable growth 可观增长 w$fJ4+  
appreciable impact 显着影响 !3qVB  
appreciable increase 可观增长
=#xK=pRy;  
appreciation 增值；升值 '0Q,  
appreciation against other currencies 相对其他货币升值  QLKK.]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !L24+$  
appreciation tax 增值税 ,"2TArC'z  
appropriation 拨款；拨用；拨付 <AoXEuD  
appropriation account 拨款帐目
@n+=vC.xO  
Appropriation Bill 拨款法案 ?cy4&]s  
appropriation-in-aid system 补助拨款办法 y 1\'(1  
approved assets 核准资产 & E}mX]t  
approved basket stock 认可一篮子证券 =^;P#kX  
approved budget 核准预算 `[fxyg:u  
approved charitable donation 认可慈善捐款 +-$Ko fnM  
approved charitable institution 认可慈善机构 h6D^G5i  
approved currency 核准货币；认可货币 BS1A
p  
approved estimates 核准预算 y1f:?L-z  
approved estimates of expenditure 核准开支预算 1;F`c`0
<  
approved overseas insurer 核准海外保险人 vVxD!EL  
approved overseas trust company 核准海外信托公司 I]`-|Q E  
approved pooled investment fund 核准汇集投资基金 gVR@&bi7  
approved provident fund scheme 认可公积金计划 v|';!p|  
approved provision 核准拨款 qxOi>v0\H  
approved redeemable share 核准可赎回股份 gl%`qf6:O  
approved regional stock 认可地区性证券 Ea $aUORm  
approved retirement scheme 认可退休金计划 (eWPis[  
approved subordinated loan 核准附属贷款 YN/}9.  
arbitrage 套戥；套汇；套利 [g|Y7.j8  
arbitrageur 套戥者；套汇者 (5Nv8H8|  
arbitrary amount 临时款项 +0l`5."d  
arrangement 措施；安排；协定 9 ;i\g=  
arrears 欠款 2f~($}+*  
arrears of pay 欠付薪酬 rNDrp@A>  
arrears of revenue 逾期未收税款；逾期未收的帐项 w3T]H_V  
articles of association 组织章程；组织细则；组织章程细则 9&]M**X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p9eRZVy/  
ascertainment of profit 确定利润 ca<"  
"Asia Clear" “亚洲结算系统” jM)C4ii.-$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 k@mVxnC  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 w n|]{Ww35  
Asian Development Fund [ADF] 亚洲发展基金 Vr.Y/3N&'  
Asian dollar bond 亚洲美元债券 zg)sd1@  
Asian dollar market 亚洲美元市场 x2Lq=zwJ  
Asian dollar rate 亚洲美元利率 eOT+'[3"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s%4M$e  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qQ]]~F  
asked price 沽盘；喊价；索价；卖方报价 ]; $] G-  
assessable income 应评税入息 C#0Qd%  
assessable loss 应评税亏损 Ah69 _>N`S  
assessable profit 应评税利润 q8P.,%   
assessable value 应评税值 7V7zGx+Z7  
assessed profit 估定利润 5s{j=.O  
assessed value 经评估价值 ;]2s,za)qs  
assessment 评税；评定；估价；评税单 Y"g.IK`V  
assessment number 评税编号；估价编号 ,F6=b/eZ  
assessment of additional tax 补加税评税 Fg]?zEa  
assessment of performance 业绩评估；实绩评价 sBX-X$*N  
Assessor 评税主任 I0'WOV70  
asset price bubbles 资产价格泡沫 yY).mxRN  
asset-backed securities 具资产保证的证券 ;E^K.6  
assets accretion 资产增值 @@G6p($  
assets and liabilities 资产与负债 R"v 3!P  
assets betterment statement 资产递增表；资产改进表 (.Y/  
assets lending 实物放款；有抵押贷款 rh*sbZ68>E  
assets of the company passing on the death 死者去世时转移的公司资产 1Tp/MV/>  
assets pledged as security for liabilities 用作负债抵押的资产 K>:]Bx#F7  
assets portfolio 资产投资组合 }n:?7  
assets price 资产价格 >R,'5:Rw  
assets quality 资产质素 _*M42<wcO  
assets realization 资产变现 9p* gU[  
assets refinancing arrangement 资产再集资安排 HvwYm.$zE  
assets securitization 资产证券化 `mfq 2bVc  
assets situated outside Hong Kong 在香港以外地方的资产 /UcV  
assets stripping 削减资产；拆卖资产 iSLGwTdLn  
assets value 资产值 ,i9Byx#TN  
assignee 承让人 . 5y"38e  
assignment 转让；转让书；转让契 ZzGahtx)Y  
assignment of interest 权益转让 ym,H@~  
assignment of letters patent and trade mark 专利证书及商标转让 iRo.RU8>  
assignment of property 物业转让；物业转让书 ;h=*!7:  
assignment right 转让权 #FOqP!p.E  
assignor 转让人 Cs3^9m6;d  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 y;cUl, :v  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zdl%iop3
e  
associate member 附属会员 7R.Q Ql  
associated body corporate 相联法人团体 EI~"L$?  
associated company 相联公司；联属公司 .jw}JJ  
associated corporation 相联法团 {]*x*aa\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _9H*agRe  
公认会计师公会〔英国〕 3chPY4~A  
Association of Futures Exchange Brokers 香港期货经纪协会 (:V>Hjt  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 POI.]1i  
association of underwriters 承保人组织 :,12")N  
assumption of control 接管 ] Wy)  
assurance 担保；保险；转易；转易书 Psura$:  
assurance of interest 权益的转易 u9woEe?  
at 19XX price 按一九ＸＸ年价格计算 Jq.lT(E8D  
at a discount 按赔价计算；按贴水价格计算；打折扣 O=cxNy-I  
at a premium 按溢价计算；按升水价格计算 u6V/JI}g  
at call 通知付款；按通知 `^JJ&)4iv  
at constant market price 按固定市价计算 n"PJ,ao  
at constant price 按固定价格计算 [D"t~QMr  
at cost 按成本计算 Y}*\[}l:&x  
at current market price 按当时市价计算；按现时市价计算 Z7rJ}VP  
at current price 按当时价格计算；按现时价格计算 o{b=9-V  
at factor cost 按要素成本计算；按生产要素成本计算 EJ}
!F?o  
at money-of-the-day price 按付款当日价格计算 g>0XxjP4  
at or better 按指定或较佳价位〔买卖指令〕 1LJuCI=~  
at par 按面值计算；平价 O`GsS{$sS  
at sight 见票即付 vr^~yEr  
at the close 按收市盘 {#P`^g  
at the opening 按开市盘 x&Vm!,%:1  
attestation 见证；见证条款 AmPMY:1i"  
at-the-money option 平价期权 D-Vai#Cd  
attorney 受权人；受托代表人 AE`We$!  
attornment 新拥有人承认书 X[s8X!#  
attributable profit 可归属利润 =
h6 sPJ  
attributable share value 可归属股份价值 SnlyUP~P  
Auckland Stock Exchange 奥克兰证券交易所 Pz#7h*;cw.  
auction 拍卖 qSqI7ptA\  
auctioneer 拍卖商 1 2++RkL#  
audit 审计；核数 up
3O|lj4  
Audit Commission 审计署 -4rDbDsr  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] XfE?C:v  
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〕 1be %G [*  
audit review 帐目审查 1axQ)},o@p  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ab%;Z5$fr  
audited account 审计帐目；经审计的帐目 jCAC `  
audited annual account 经审计的周年帐目 4(neKr5\#  
audited balance sheet 经审计的资产负债表 =p^He!  
auditor 核数师；核数主任；审计师 jr7C}B-Fb^  
auditor's certificate 核数师证明书；审计师证明书 B_U{ s\VY  
auditor's report 核数师报告；审计师报告 YIt& >  
Aussie bond 澳元债券 Md6]R-l@  
austerity budget 紧缩预算 {Sl57!U5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |{*}|  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,mS/h~-5n  
Australian Dollar [AUD] 澳元 SVlua@]ChU  
Australian Options Market 澳大利亚期权市场 Ok7t@l$  
Australian Securities Commission 澳洲证券事务监察委员会 w~_;
yQ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o@]So(9f  
Australian Stock Exchange 澳大利亚证券交易所 o*x*jn:hm  
Austrian Schilling [ATS] 奥地利先令 p(xC*KWB  
authentication 认证；鉴证 ^,F;M`[  
authority to purchase 委托购买证；委购书 6$a$K,dZ  
authorization 认可；核准；授权；授权书 $WYbm}j  
authorization by direction 指示授权 I$NhXZ)KT  
authorization by instruction 指令授权 9odJr]  
authorization by warrant 令状授权 "'8KV\/D  
authorization of unit trust 单位信托的认可 pL1Q7&&c0  
authorized agent 指定代理人 hUQ,z7-  
authorized capital 法定资本 I1X/Lj=  
authorized clerk 出市员 Iz6y{E  
authorized dealer 认可交易商 WwF~d+>|C  
authorized financial institution 认可财务机构 )15Z#`x  
authorized fund 认可基金 F-D]TRG/*]  
authorized fund house 获授权的基金公司；认可基金公司 ,:~0F^z  
authorized institution 认可机构 6)oLus  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ;Sd\VR  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j*
e6vX  
authorized insurer 获授权保险人；获认可承保人 mNf8kwr  
authorized investment 特准投资项目 pME{jD  
authorized person 获授权人 ZKQ hbNT  
authorized representative 获授权代表 }>^Q'BW;65  
authorized share capital 法定股本 *19ax&|*S  
automated quotation system 自动报价系统 {7cX#1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] EM7+VO(  
自动交易系统〔香港期货交易所有限公司〕 2oa#0`{  
automatic adjustment mechanism 自动调整机制 LA_3=@2.H  
automatic adjustment system 自动调整系统 n .!Ym X4  
Automatic Clearing House 自动票据交换所 >@WX>0`ht  
automatic exchange rates accumulation system 自动化汇率累集系统 _A<u#.yd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }?cGf-c  
automatic teller machine [ATM] 自动柜员机 tt%MoQ)  
autopay 自动转帐 A*./,KT  
available assets 可用资产 _,;j7%j  
available fiscal reserve 现存财政储备 dC
=)^(  
available profit 可用利润 oLWJm  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 i{!
T&8  
average 平均；平均数；海损 xD&^j$Em  
average basic salary 平均基本薪金 Lb{e,JH  
average consumer expenditure 平均消费开支；一般消费开支 S[tE&[$(p  
average cost 平均成本 nf1#tlIJd  
average cost of land production 增辟土地平均成本 IchCACK  
average daily turnover 平均每日成交额 hlu:=<B  
average daily wage rate 平均每日工资率 ug{R 3SS  
average expenditure pattern 平均开支模式  hjO*~  
average growth rate 平均增长率 WwC 5!kZ  
average net fixed assets 固定资产平均净值 2([2Pb3<"  
average of relatives 相对价格平均数 &U+ _ -Ph  
average price 平均价格 \BWyk
A>  
average propensity to consume 平均消费倾向；一般消费倾向 7r|(}S  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Q0Nyqhvi  
average rate 平均率 )uv=S;+  
average revenue 平均收入；平均收益 _3]][a,  
average stock 平均库存；平均存货 {_(\`>  
average yearly rent 平均年租 DC1'Kyk  
avoidance of double taxation 避免双重课税 =0@&GOq  
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 ,!V]jP)  
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