一些有用的会计术语(也不知道发的地方对不对)A

A: ==j39  
A share Ａ股；甲类股份 &9g#Vq%   
abatement of tax 减税；减扣免税额 G}~b  
ABN AMRO Bank N.V. 荷兰银行 d{GXFT;0  
above-the-line expenditure 线上项目支出；经常预算支出 WI'csM;M#  
above-the-line receipt 线上项目收入；经常预算收入 4]8PF  
ABSA Asia Limited 南非联合亚洲有限公司 z#*GPA8Em:  
absolute change 绝对数值变更 kQBVx8Uq]  
absolute expenditure 实际开支 1r w>gR  
absolute guideline figure 绝对准则数字 qOa-@
M
N  
absolute interest 绝对权益 
~GY;{  
absolute order of discharge 绝对破产解除令 IWpUbD|kC  
absolute profit margin 绝对利润幅度
Q{Bj(f  
absolute value 实值；绝对值 7y`
~T+  
absolutely vested interest 绝对既得权益 2W~2Hk=0+%  
absorbed cost 已吸收成本；已分摊成本 ]X _&  
absorption 吸收；分摊；合并 j({L6</x  
absorption rate 吸收率；摊配率；分摊率 Ap>n4~  
ACB Finance Limited 亚洲商业财务有限公司 Qg oXOVo6  
acceptable form of reciprocity 合理的互惠条件 eaiz w@N  
acceptable rate 适当利率；适当汇率 CILk  
acceptance agreement 承兑协议 IX3U
\_I#  
acceptance for honour 参加承兑 x[oYN9O  
acceptor 承兑人；接受人；受票人 )I}G:bBa  
acceptor for honour 参加承兑人 If#7SF)n'  
accident insurance 意外保险 J<zg 'Jk^  
Accident Insurance Association of Hong Kong 香港意外保险公会 4Y/!V[  
accident insurance scheme 意外保险计划 bFx?HM.AGW  
accident year basis 意外年度基准 q{JD]A:  
accommodation 通融；贷款 Ul@'z|  
accommodation bill 通融票据；空头票据 $1@{Zz!S  
accommodation party 汇票代发人 "
Ii
!)n,  
account balance 帐户余额；帐户结余 F;NZJEy  
account book 帐簿 6<~y!\4;F  
account collected in advance 预收款项 ,zyrBO0 Eq  
account current book 往来帐簿 _bz,G"w+:  
account of after-acquired property 事后取得的财产报告 b
o"I:)n;  
account of defaulter 拖欠帐目 Tp6ysjao  
account payable 应付帐款 dX3>j{_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %E!0,y,:  
account receivable 应收帐款 p_(hM&>C  
account receivable report 应收帐款报表 5Np.&  
account statement 结单；帐单；会计财务报表 
mLYB6  
account title 帐户名称；会计科目 =UP)b9*h  
accountant's report 会计师报告 4* hmeS"  
Accountant's Report Rules 会计师报告规则 3a S>U #  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -T(V6&'Qi  
Accounting Arrangements 《会计安排》 UX9o  
accounting basis 会计基础 nb!m>0*/  
accounting by Official Receiver 破产管理署署长呈交的帐目 CUd'*Ewu  
Accounting Circular 《会计通告》 QtzHr  
accounting class 会计类别 bcE DjLXq  
accounting date 记帐日期；会计结算日期 tr}$82Po  
accounting for money 款项核算 5m3sjcp_  
Accounting Officer 会计主任 O&0R ~<n  
accounting period 会计报告期；会计期 8UZEC-K  
accounting policy 会计政策；会计方针 Te/)[I'Tn  
accounting practice 会计惯例 nC Z  
accounting principle 会计准则 Fy@D&j  
accounting record 会计记录 d$Xvax,C  
accounting report 会计报告 - |'wDf?H  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1f:k:Y9i  
Accounting Society of China 中国会计学会 vT~a}  
accounting statement 会计报表 jHZ<Gc  
accounting system 会计制度；会计系统 E0PBdiD6hs  
accounting transaction 会计事项；帐务交易 $7*Ml)H!9  
accounting treatment 会计处理 vtT:c.~d  
accounting year 会计年度 m1hf[cg  
accretion 增值；添加 *\>2DUu\`  
accrual 应计项目；应累算数目 }bTMeCgI  
accrual basis 应计制；权责发生制 ,5*4%*n\  
accrual basis accounting 应计制会计；权责发生制会计 j?(QieBH  
accrue 应累算；应计 \#}%E h b  
accrued benefit 应累算利益 ),Rj@52l  
accrued charges 应计费用 *dl@)~i  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,O+7nByi[V  
accrued expenses 应累算费用 1$W!<:uh  
accrued interest payable 应付利息；应计未付利息 `F@yZ4L3S  
accrued interest receivable 应收利息；应计未收利息 M
/qiA.C@W  
accrued right 累算权益 Pg36'aTe%j  
accruing profit 应累算的利润 lo#,zd~  
accumulated fiscal reserve 累积财政储备 >JMKEHl.q  
accumulated profit 累积利润；滚存溢利 S'e2~-p0F  
accumulated reserve 累积储备 I|:j~EY  
accumulation of surplus income 累积收益盈余 aU!
UY(  
acquired assets 既得资产 @mazwr{B  
acquisition 收购；购置；取得 re*/JkDq3K  
acquisition cost 购置成本 V]2z5u_q  
acquisition expenses 购置费用 A!~o?ej  
acquisition of 100% interest 收购全部股权 ^pP 14y*go  
acquisition of control 取得控制权 @wPmx*SF  
acquisition of fixed assets 购置固定资产 l9h;dI{6  
acquisition of shell “买壳” =EJ"edw]%0  
acquisition price 收购价 \4[Ta,;t  
act of God 天灾 G!IQ<FuY  
acting partner 执事合伙人 U8mu<
)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 FRW.  
active partner 积极参与的合伙人 8FITcK^  
active trading 交投活跃 UTt#ltun?  
actual circulation 实际流通 Id0F2 [  
actual cost 实际成本 AQ5v`xE4  
actual expenditure 实际开支；实际支出 ao!r6:&v$e  
actual income 实际入息；实际收入；实际收益 5 $J  
actual market 现货市场 Fqv5WoYVf  
actual price 现货价；实际价格 F8I<4S  
actual profit 实际利润 [8w2U%}
]  
actual quotation 实盘；实际价位；实际报价 YB|9k)Z2[  
actual year basis 按实际年度计算 K&h6#[^\d  
actuals 实货 ihVQ,Cth  
actuarial investigation 精算调查 Ah`dt8t  
actuarial principle 精算原则 4@I]PG  
actuarial report 精算师报告 s$_#T  
Actuarial Society of Hong Kong 香港精算学会 K
36B9<F  
actuarial valuation 精算师估值 ^xwFjQXx  
actuary 精算师 (Wqhuw!u  
ad referendum agreement 暂定协议；有待覆核的协定 wW4S@m  
ad valorem duty 从价税；按值征税 i]z i[Zo$  
ad valorem duty system 从价税制 1^3#3duV  
ad valorem fee 从价费 S8
VR#  
ad valorem tariff 从价关税 A@OV!DJe]  
additional allowance 额外免税额 1c!},O  
additional amount for unexpired risk 未过期风险的额外款额 ap~Iz
  
additional assessable profit 补加应评税利润 xTMTkVa+B  
additional assessment 补加评税 ;GSJnV  
additional commitment 额外承担 bph*X{lFK  
additional commitment vote 额外承担拨款 \t@`]QzG:  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UJ[a&b  
additional dependent parent allowance 供养父母额外免税额 cIp h$@  
additional provision 额外拨款 i`$rzXcS  
additional stamp duty 附加印花税 4/?Zp4g  
additional tax 补加税罚款；补加税款 fn
a>>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 gOM`I+CwT  
adjudged bankrupt 被裁定破产 pS;d
vZ  
adjudicated bankrupt 裁定破产人 D.b<I79bX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,0bM*qob  
adjudication of bankruptcy 裁定破产；宣告破产 MVdx5,t  
adjudication of insolvency 裁定无力偿还债务 :N}KScS|Wa  
adjusted actual 经调整的实数；调整后的实数 lijy?:__  
adjusted current assets 经调整的流动资产；调整后的流动资产 rYQ@"o0/Y  
adjusted figure 经调整的数字；调整后的数额 CdO-xL6F  
adjusted liabilities 经调整的负债；调整后的负债 : 4WbDeR  
adjusted loss 经调整的亏损；调整后的亏损 l0{DnQA>I  
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 P}`1#$  
adjusted profit 经调整的利润；调整后的利润 
iurB8~Y  
adjusted surplus 经调整的盈余额；调整后的盈余额 }i:'f2/  
adjusted value 经调整的价值；调整后的价值 beE%%C]X  
adjustment 调整；修订；理算〔保险〕 K~-XDLh5Nu  
adjustment centre 调剂中心 @`D6F
;R  
adjustment lag 调整过程的时间差距；调整时差 s_!Z+D$K  
adjustment mechanism 调整机制 9,CC1f  
adjustment of loss 亏损调整 . $YF|v[=  
adjustment process 调整过程；调整程序 N
~jQ!y  
adjustment range 调整幅度 5nAF=Bj  
administered exchange rate 受管制汇率 [!mjUsut*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1.uQ(>n  
administration expenses 行政费用
($>0&w  
administration fee 手续费；行政费 ;7k7/f:  
administration in bankruptcy 破产管理 >>zoG3H!  
administration order 遗产管理令 RzQS@^u*F0  
administrator 管理人；遗产管理人 QOk"UP  
administrator of the estate 遗产管理人 zP}v2  
admission of debt 债项承认书 )6^xIh  
admission of proof 接纳债权证明 w.p'Dpw  
advance 放贷款项；垫付款项；预支款项；预付款项 t8 "-zd8  
advance account 暂支帐目；预付款帐户 {W<-f?  
advance compensation 预付补偿金 jqWvLBU!  
advance from shareholder 股东垫款 ^ZUgDQduc  
advance pending reimbursement 预支以待日后付还 ~+yo;[1Yc  
advanced economy 先进经济体系 GTl(i*  
advancement 预付；预付财产 Els=:4  
advances warrant 垫款令 |"w<CKlQ  
advancing 贷出 J94YMyOo  
adverse balance 逆差 d|RmU/
)  
adverse exchange 逆汇 |LE++t*X~  
advertisement addressed to shareholders 在报章刊登的致股东通告 GQq'~Lr5  
advice for collection 托收通知书 e622{dfVS  
advice of drawing 提款通知书；汇票通知书 v^fOT5\  
advice of payment 付款通知 1o78e2B  
Advisory Committee [Securities and Futures Commission] :0/o?'s  
谘询委员会〔证券及期货事务监察委员会〕 mp3_n:R?  
Advisory Committee on Diversification 经济多元化谘询委员会 x)ZH;)  
affidavit 誓章；遗产申报誓章 }Xv1KX'  
affidavit of no receipt 述明无收款的誓章 1iL xXd  
affiliate 联号；联营公司；附属公司 a&Du5(r;!  
affiliated company 附属公司；联号；联营公司 XF$]KAL0  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 z %E!tB2o  
affordability 负担能力 C&N4<2b  
African Development Bank [AfDB] 非洲开发银行 G!%XQ\a!  
after-acquired property 事后取得的财产 {NgY8wQB  
after-hours dealing 市后交易 9mphj)`d;#  
after-tax profit 税后盈利；税后利润；税后溢利 gEHfsR=D6  
agency agreement 代理协议 >0#q!H,X  
agency expenses 代理机构的开支 arVf"3a  
agency fee 代理费 _)2TLA n3  
Agency Law 《代理法》 [(EH  
agent 代理人；承销人 }AZx/[k |z  
agent of company 公司代理人 *[:CbFE0y  
agent's fee 代理人费；经纪费 Yka&Kkw
 
aggregate 总计；总数；总体数字 kTc5KHJ7  
aggregate amount 总款额；总额 F{~r7y;0  
aggregate assets and liabilities 总体资产与负债 BV?N_/DXp  
aggregate at constant price 按固定价格计算的总体数字 h_
GBx|c  
aggregate demand 总需求 W;]UP$5l  
aggregate gross position 总持仓量 ./y[<e  
aggregate limit 总限额 ]V^.!=gh$  
aggregate of salaries tax 合计薪俸税 6v O)s!b  
aggregate performance 总体表现；总体业绩 6-14Htsk6  
aggregate supply 总体供应 Z;SG<  
aggregate surplus 总盈余 ef:$1VIBda  
aggregate total 整体总额 ]G~N+\8]U  
aggregate value 总值；合计价值 xh^ZI6L<  
aggregated basis 合计基准 qZ_fQ@   
aggregated net chargeable income 合计应课税入息实额 `+BaDns  
aggregation 合并计算；合计；总和 <sYw%9V  
aggregation of incomes of husband and wife 夫妇入息合并计算 7C7(bg,7^  
aggregation of property 财产的总和
@<TZH  
agio 差价；贴水 {&u7kWD|  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 T^
;Jz!e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment X3L[y\  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 }6,bq`MN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment lWw!+[<:q1  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ^I~T$YjC '  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment e
xEld  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (i0"hi  
agreement for a settlement 授产协议 ?WtG|w  
agreement for assignment 转让协议  zn;Hs]G  
agreement for sale 售卖协议；买卖协议 HT=Am  
agreement for sale and purchase 买卖协议 Yn]yd1  
agreement for the payment of interest 支付利息协议 )LrCoI =|  
agreement for the repayment of money 还款协议 ( WtE`f;Q  
agreement of reinsurance 再保险协议 _6S b.9m  
Agricultural Bank of China 中国农业银行 `e'o~oSu  
air passenger departure tax 飞机乘客离境税 .O%1)p  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $F`<&o  
airport tax 机场税 )bXx9,VL  
alcohol duty 酒精税 Fif^V  
alienation 让与；让渡；转让 {e[pSD6   
alimony 生活费；赡养费 AH87UkNL  
All Ordinaries Index [AOI] 所有普通股指数 v\9,j  
all risks 全险；综合险 cU5"c)$'  
All Sales Record for Stock Market 《股票市场成交报告》 $N+{r=  
Allied Capital Resources Limited 新联财务有限公司 hB$Y4~T%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 m/c&/6nk  
allocation letter 拨款信件 9_A0:S9Z  
allocation of fund 分配款项；预留款项 'Kzr-)JS  
allocation of profit 利润分配；溢利分配 U[e8K  
allocation warrant 拨款令 cvXI]+`<3\  
allotment 分配；配股 +s(IQt  
allotment notice 股份配售通知；配股通知 K9O,7h:x  
allotment of shares 股份分配 FDd>(!>  
allowable 可获宽免；免税的 [gh[F  
allowable business loss 可扣除的营业亏损 LXu"rfp  
allowable expenses 可扣税的支出 %v+fN?%x,d  
allowance 免税额；津贴；备抵；准备金 ]1|Ql*6y,  
allowance for debts 债项的免税额 nL(%&z \4  
allowance for depreciation by wear and tear 耗损折旧免税额 1QF*e'  
allowance for funeral expenses 殡殓费的免税额 .m]=JC5'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E%\7Uo-  
allowance for repairs and outgoings 修葺及支出方面的免税额 w]Ko/;;^2  
allowance to debtor 给债务人的津贴 !k= 0X\5L  
alteration of capital 资本更改 azDC'.3{p  
alternate trustee 候补受托人 BUA6(  
amalgamation 合并 n:^"[Le  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zhX`~){N6  
ambit of charges 征税范围；收费范围 HMS9y%zl/  
amended valuation 经修订的估值 :OQ:@Yk  
American Commodities Exchange 美国商品交易所 #C,f/PXfaB  
American Express Bank Limited 美国运通银行 bu"68A;>  
American Stock Exchange 美国证券交易所 3+
8"  
amortization 摊销 ,+f0cv4  
amount due from banks 存放银行同业的款项 ZYA.1VrM  
amount due from banks abroad 存放海外银行同业的款项 7=p-A_X  
amount due from holding companies 控股公司欠款 '
D0X?2  
amount due from local banks 存放本港银行同业的款项 M$]O=2h+2  
amount due to banks 银行同业的存款 Neo^C_[vN  
amount due to banks abroad 海外银行同业的存款 rv%ye H  
amount due to holding companies 控股公司存款 x#j\"$dla  
amount due to local banks 本港银行同业的存款 Msa6yD#  
amount due to outport banks 外埠银行同业的存款 PZ!dn%4jy  
amount for note issue 发行纸币的款额 yhtvr5z1  
amount of bond 担保契据的款额 X#kjt)W  
amount of consideration 代价款额 I~]Q55  
amount of contribution 供款数额 u_6B
HsU  
amount of indebtedness 负债款额 IzGB  
amount of principal of the loan 贷款本金额 |1QbO`f/F  
amount of rates chargeable 应征差饷数额 BheEI;}
 
amount of share capital 股本额 B/sBYVU  
amount of sums assured 承保款额 [*
?_  
amount of variation 变动幅度 rxy{a  
amount of vote 拨款数额 |:e|~sism  
amount payable 应付款额 $nfBvf  
amount receivable 应收款额 ^L8Wn6s'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 io9xI3{  
analysis 分析 # +QWi0B  
ancillary risk 附属风险 InPy:}  
annual account 周年帐目；周年帐目报表；年度决算；年结 jqX@&}3@  
annual accounting date 年结日期 >Z2,^5P{  
annual allowance 每年免税额；年积金；年度津贴；年津 /\-2l+y>J  
annual balance 年度余额 =,C
9O  
annual disposable income 每年可动用收入 s7.p$r  
annual estimates 周年预算 FfYd+]+?  
annual fee 年费 8R)D! 7[l  
annual general meeting 周年大会 3m43nJ.~  
annual growth rate 年增率；每年增长率 s?@)a,C%k  
annual long-term supplement 长期个案每年补助金 <nb3~z1  
annual pensionable emolument 可供计算退休金的年薪 $p0 /6c  
annual report 年报 vlPl(F1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FV^4  
annual return 周年报表；周年申报表；每年报税表格 0 .FHdJ<  
Annual Return Rules 《周年报表规则》 1~R$$P11[9  
annual review of consumer prices 每年消费物价回顾 R*Xu(89  
annual roll-forward basis 逐年延展方式 0tW<LR-}E  
annual salary 年薪 Pn+IJ=0Y  
annual statement 年度报表；年度决算表 &'huS?gA9  
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 U50s!Zt45  
annuitant 年金受益人 $/, BJ/9  
annuity 年金 0E?s>-b  
annuity contract 年金合约 62MRI  
annuity on human life 人寿年金 WG8iTVwx  
antecedent debt 先前的债项 y7M:b Uh  
ante-dated cheque 倒填日期支票 CrNwALx  
anticipated expenditure 预期开支 `\/toddUh[  
anticipated net profit 预期纯利 p- "Z'$A`  
anticipated revenue 预期收入 Vedyy\TU  
anti-inflation measure 反通货膨胀措施 zmB31' _  
anti-inflationary stance 反通货膨胀立场 FI1THzW4J  
apparent deficit 表面赤字 GJIWG&C03  
apparent financial solvency 表面偿债能力 >k&8el6h  
apparent partner 表面合伙人 $>'")7z  
application for personal assessment 个人入息课税申请书 2<[eD`u  
application of fund 资金应用 SLJ&{`"7
 
application to release as liquidator and to destruct the books of accounts and documents G%7 4v|cd  
申请免除清盘人职务及毁灭帐簿与文件 S(>@:`=  
appointed actuary 委任精算师 })
o~E  
appointed auditor 委任核数师；委任审计师 2/v35
| ?  
appointed trustee 委任的受托人 6Iv(  
appointer 委任人 $Wr\[P:  
apportioned pro rata 按比例分摊 tLD~  
apportionment 分配；分摊 *t#s$Ga  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A$%Q4jC}  
apportionment formula 分摊方程式 >Lw}KO`  
apportionment of estate duty 遗产税的分摊 \);.0  
appraisal 估价；评估 VX^o"9Ntl  
appreciable growth 可观增长 4pmTicA~  
appreciable impact 显着影响 p{ @CoOn  
appreciable increase 可观增长 mVv\bl?<  
appreciation 增值；升值 G}!7tU  
appreciation against other currencies 相对其他货币升值 6o=qJ`m[?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xH_A@hf;  
appreciation tax 增值税 ,&.W6sW  
appropriation 拨款；拨用；拨付 Z0[)u_<  
appropriation account 拨款帐目 )%iRZ\`f  
Appropriation Bill 拨款法案 JQ)4}t  
appropriation-in-aid system 补助拨款办法 JkSdLj  
approved assets 核准资产 Si?$\H*:  
approved basket stock 认可一篮子证券 >aEL;V=}P  
approved budget 核准预算 x],8yR)R  
approved charitable donation 认可慈善捐款 [!1)mR  
approved charitable institution 认可慈善机构 Fw_ (q!  
approved currency 核准货币；认可货币 )p$\gwr=2  
approved estimates 核准预算 M11"<3]D  
approved estimates of expenditure 核准开支预算 X5uS>V%/  
approved overseas insurer 核准海外保险人 ] vC=.&]  
approved overseas trust company 核准海外信托公司 1Yc%0L(  
approved pooled investment fund 核准汇集投资基金 ds*m6#1b  
approved provident fund scheme 认可公积金计划 O^.%C`*  
approved provision 核准拨款 a'@-"qk  
approved redeemable share 核准可赎回股份 $uEJn&n7}  
approved regional stock 认可地区性证券 Xw7{R  
approved retirement scheme 认可退休金计划 'oz hz2s  
approved subordinated loan 核准附属贷款 ^ckj3Y#;  
arbitrage 套戥；套汇；套利 hq/J6 M  
arbitrageur 套戥者；套汇者 )t|^Nuj
8  
arbitrary amount 临时款项 )n\*
ht7  
arrangement 措施；安排；协定 SU?wFCGT%  
arrears 欠款 i(Ip(n  
arrears of pay 欠付薪酬 JN9^fR09G  
arrears of revenue 逾期未收税款；逾期未收的帐项 XzlKP;r0  
articles of association 组织章程；组织细则；组织章程细则 r1i$D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mD9STuA$H  
ascertainment of profit 确定利润 79)A%@YHQQ  
"Asia Clear" “亚洲结算系统” B0f_kH
~p~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "'['(e+7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =2^Vgc  
Asian Development Fund [ADF] 亚洲发展基金 }qc#lz  
Asian dollar bond 亚洲美元债券 `S"W8_m  
Asian dollar market 亚洲美元市场 M[ x_#m|  
Asian dollar rate 亚洲美元利率 jja{*PZ6H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 JNh=fvO2i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^C!mCTL1N  
asked price 沽盘；喊价；索价；卖方报价 K*_-5e  
assessable income 应评税入息 IE&_!ce  
assessable loss 应评税亏损 JXpoCCe  
assessable profit 应评税利润 >|wKXz  
assessable value 应评税值 - #3{{  
assessed profit 估定利润 ~O \}/I28  
assessed value 经评估价值 ?n!lUr$:y  
assessment 评税；评定；估价；评税单 4\p$4Hs}  
assessment number 评税编号；估价编号 \% }raI;Y@  
assessment of additional tax 补加税评税 vG Y!4@[  
assessment of performance 业绩评估；实绩评价 Y4QLs^IdB  
Assessor 评税主任 >@^<S_KVh  
asset price bubbles 资产价格泡沫 Xo2^N2I  
asset-backed securities 具资产保证的证券 hlX>K  
assets accretion 资产增值 ($c`s8mp  
assets and liabilities 资产与负债 9160L qY  
assets betterment statement 资产递增表；资产改进表 b.QpHrnhtK  
assets lending 实物放款；有抵押贷款 vFTXTbt'h  
assets of the company passing on the death 死者去世时转移的公司资产 :@.C4oq  
assets pledged as security for liabilities 用作负债抵押的资产 :~yzDk\I"-  
assets portfolio 资产投资组合 CE)*qFs  
assets price 资产价格 H{ZLk,  
assets quality 资产质素 L>SZgmV+  
assets realization 资产变现 5v"Y\k+1  
assets refinancing arrangement 资产再集资安排 :Df)"~/mO+  
assets securitization 资产证券化 x_yF|]aI
!  
assets situated outside Hong Kong 在香港以外地方的资产 A:/}`  
assets stripping 削减资产；拆卖资产 hQXxG/yFm  
assets value 资产值 /T,zZ9=  
assignee 承让人 aSUsy
Oe  
assignment 转让；转让书；转让契 l1&5uwuF  
assignment of interest 权益转让 UmJUt|  
assignment of letters patent and trade mark 专利证书及商标转让 Zp`~}LV{  
assignment of property 物业转让；物业转让书 My. dD'C  
assignment right 转让权 C1 W>/?XC  
assignor 转让人 d7E7f  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 djUihcqA`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *2`:VFEV  
associate member 附属会员 ^%;"[r  
associated body corporate 相联法人团体 [q'eENG  
associated company 相联公司；联属公司 v{o? #Sk1  
associated corporation 相联法团 cST\~SUm  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >;,gGH
 
公认会计师公会〔英国〕 ei@3,{~5  
Association of Futures Exchange Brokers 香港期货经纪协会 D}MoNE[r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `aIG;@
Z  
association of underwriters 承保人组织 8/Mx5~ R  
assumption of control 接管 TM0b-W (H  
assurance 担保；保险；转易；转易书 6#E7!-u(-  
assurance of interest 权益的转易 yr5NRs  
at 19XX price 按一九ＸＸ年价格计算 aVP5%  
at a discount 按赔价计算；按贴水价格计算；打折扣 ,(P %z.P@  
at a premium 按溢价计算；按升水价格计算 D3y>iQd
  
at call 通知付款；按通知 wS V@=)H\:  
at constant market price 按固定市价计算 l8^y]M  
at constant price 按固定价格计算 q-YL]PgV  
at cost 按成本计算 x@Y|v@}BE  
at current market price 按当时市价计算；按现时市价计算 gV|Y54}T  
at current price 按当时价格计算；按现时价格计算 D
i+4Eb  
at factor cost 按要素成本计算；按生产要素成本计算 0pD[7~^o  
at money-of-the-day price 按付款当日价格计算 y`rL=N#  
at or better 按指定或较佳价位〔买卖指令〕 $.a|ae|
K  
at par 按面值计算；平价 F99A;M8(  
at sight 见票即付 mbyih+amCr  
at the close 按收市盘 ;Z*'
D}  
at the opening 按开市盘 yxvjg\!&  
attestation 见证；见证条款 PcB{=L  
at-the-money option 平价期权 `NQ{)N0!  
attorney 受权人；受托代表人 ijFV<P  
attornment 新拥有人承认书 'j}g  
attributable profit 可归属利润 ehE-SrkU'  
attributable share value 可归属股份价值 -,^WaB7u\  
Auckland Stock Exchange 奥克兰证券交易所 uoHqL IpQ  
auction 拍卖 .
U 39nd  
auctioneer 拍卖商 eES'}[W>  
audit 审计；核数 as(*B-_n~  
Audit Commission 审计署 >b>gr OX  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UT4f (Xo  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 P{cos&X|  
audit review 帐目审查 zks#EzQ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 eQ<xp
A  
audited account 审计帐目；经审计的帐目 M6_-f ;.  
audited annual account 经审计的周年帐目 r{S=Z~J  
audited balance sheet 经审计的资产负债表 =UNT.]  
auditor 核数师；核数主任；审计师 dKm`14f]@G  
auditor's certificate 核数师证明书；审计师证明书 Jn*Na
o_)  
auditor's report 核数师报告；审计师报告 9:-T@u  
Aussie bond 澳元债券 0R|K0XH#$  
austerity budget 紧缩预算 Z(HZB
  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 D-pX<0-y  
Australia All Ordinaries Index 澳洲所有普通股票指数 >! oF0R_<  
Australian Dollar [AUD] 澳元 cz#_<8'N  
Australian Options Market 澳大利亚期权市场 Fj^AWv^/  
Australian Securities Commission 澳洲证券事务监察委员会 lUHtjr  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vL$|9|W(  
Australian Stock Exchange 澳大利亚证券交易所 IcFK,y%1  
Austrian Schilling [ATS] 奥地利先令 f>niFPW"  
authentication 认证；鉴证 A#35]V06  
authority to purchase 委托购买证；委购书 )|RZa|`-G  
authorization 认可；核准；授权；授权书 f&c]LH_  
authorization by direction 指示授权 6.'$EtH  
authorization by instruction 指令授权 E~RV1)  
authorization by warrant 令状授权 Sph*1c(R  
authorization of unit trust 单位信托的认可 hM>*a!)U  
authorized agent 指定代理人 =/Wu'gG)  
authorized capital 法定资本 @+&'%1  
authorized clerk 出市员 ]RD5Ex!K?  
authorized dealer 认可交易商 BSKEh"f  
authorized financial institution 认可财务机构 1i'Zei)
 
authorized fund 认可基金 JpK[&/Ct  
authorized fund house 获授权的基金公司；认可基金公司 +_~,86  
authorized institution 认可机构 OR;&TbWF(R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _R74/|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p+[}Hxx=  
authorized insurer 获授权保险人；获认可承保人 u s`}  
authorized investment 特准投资项目 @6b[GekZ<  
authorized person 获授权人 ;&kn"b}G;  
authorized representative 获授权代表 iNJAZ6@+  
authorized share capital 法定股本 fa{@$ppx  
automated quotation system 自动报价系统 9|=nV|R'6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] dE [Ol   
自动交易系统〔香港期货交易所有限公司〕 K]<u8eF  
automatic adjustment mechanism 自动调整机制 b[srG6{ &  
automatic adjustment system 自动调整系统 o1k#."wHr  
Automatic Clearing House 自动票据交换所 QKccrAo  
automatic exchange rates accumulation system 自动化汇率累集系统 FJwt?3\u5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7`fY*O6  
automatic teller machine [ATM] 自动柜员机 Dtt-|_EMS  
autopay 自动转帐 }9CrFTbx;  
available assets 可用资产 tS<h8g_  
available fiscal reserve 现存财政储备 -:SIS`0s  
available profit 可用利润 El (/em  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8l23%iWxe  
average 平均；平均数；海损 JZ=5Bpw  
average basic salary 平均基本薪金 b_vTGl1_6  
average consumer expenditure 平均消费开支；一般消费开支 3dG4pl~  
average cost 平均成本 %[Zz0|A  
average cost of land production 增辟土地平均成本 lzDdD3Ouc  
average daily turnover 平均每日成交额 ]"sRS`0+  
average daily wage rate 平均每日工资率 Qh-4vy=r  
average expenditure pattern 平均开支模式 m7m \`;  
average growth rate 平均增长率 cPuHLwwYf  
average net fixed assets 固定资产平均净值 e$wt&^W  
average of relatives 相对价格平均数 Uh}X<d/V  
average price 平均价格 ET-Vm >]  
average propensity to consume 平均消费倾向；一般消费倾向 _-%d9@x  
average propensity to save 平均储蓄倾向；一般储蓄倾向 M|r8KW~S)  
average rate 平均率 o56
kp3b)b  
average revenue 平均收入；平均收益 Ae49n4J  
average stock 平均库存；平均存货 I4ilR$jg  
average yearly rent 平均年租 YPszk5hn  
avoidance of double taxation 避免双重课税 ezZph"&  
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 2EfflZL3  
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