一些有用的会计术语(也不知道发的地方对不对)A

A: a>#]d  
A share Ａ股；甲类股份 {
P@mAw  
abatement of tax 减税；减扣免税额 8:k-]+#o  
ABN AMRO Bank N.V. 荷兰银行 V BjA$.  
above-the-line expenditure 线上项目支出；经常预算支出 4B@Ir)^(*  
above-the-line receipt 线上项目收入；经常预算收入 >uwd3XW5  
ABSA Asia Limited 南非联合亚洲有限公司 4)d"}j  
absolute change 绝对数值变更 3
u4P [   
absolute expenditure 实际开支 bEb+oRI  
absolute guideline figure 绝对准则数字 IhXP~C6  
absolute interest 绝对权益 nw=:+?  
absolute order of discharge 绝对破产解除令 ZX0!BS  
absolute profit margin 绝对利润幅度 T_oL/x_;  
absolute value 实值；绝对值 M! uE#|  
absolutely vested interest 绝对既得权益 lGX8kAv?  
absorbed cost 已吸收成本；已分摊成本 .Kssc lSD1  
absorption 吸收；分摊；合并 838@jip  
absorption rate 吸收率；摊配率；分摊率 #4F0o@Z  
ACB Finance Limited 亚洲商业财务有限公司 % {A%SDh  
acceptable form of reciprocity 合理的互惠条件 .<Jq8J  
acceptable rate 适当利率；适当汇率 U)D}J_Zi(  
acceptance agreement 承兑协议 +,J!xy+~,  
acceptance for honour 参加承兑 0(+dXzcwM  
acceptor 承兑人；接受人；受票人 9C:V i  
acceptor for honour 参加承兑人 Oox,4
&  
accident insurance 意外保险 Duq.`XO  
Accident Insurance Association of Hong Kong 香港意外保险公会 O[R
  
accident insurance scheme 意外保险计划 Z>hGqFZ0{  
accident year basis 意外年度基准 kI,O9z7A7  
accommodation 通融；贷款 8)="Ee  
accommodation bill 通融票据；空头票据 Cf3<;Mp<  
accommodation party 汇票代发人 -o YJ&r  
account balance 帐户余额；帐户结余 Z"E2ZSa0  
account book 帐簿 c@{M),C~E  
account collected in advance 预收款项 C0;:")6~  
account current book 往来帐簿 \+)AQ!E  
account of after-acquired property 事后取得的财产报告 x%55:8{  
account of defaulter 拖欠帐目 qK
NHhXi  
account payable 应付帐款 S=3H.D!f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,m;G:3}48  
account receivable 应收帐款 $aj:\A0f  
account receivable report 应收帐款报表 }PzHtA,V  
account statement 结单；帐单；会计财务报表 'Xg9MS&  
account title 帐户名称；会计科目 ,<fs+oi  
accountant's report 会计师报告 #<yKG\X?  
Accountant's Report Rules 会计师报告规则 p&ZLd
`[  
accounting and auditing procedure 会计与审计程序；会计与核数程序
S=X_7V  
Accounting Arrangements 《会计安排》 a@N 1"O  
accounting basis 会计基础 #XeabcOQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 :@J.!dokF  
Accounting Circular 《会计通告》 5/i]Jni  
accounting class 会计类别 .>@]Im  
accounting date 记帐日期；会计结算日期 xi
=Qxgx0I  
accounting for money 款项核算 Env_??xq  
Accounting Officer 会计主任 i 8:^1rHp)  
accounting period 会计报告期；会计期 A<{&?_U  
accounting policy 会计政策；会计方针 p~dj-w  
accounting practice 会计惯例 "\"sM{x  
accounting principle 会计准则 I1!m;5-c9k  
accounting record 会计记录 HQV#8G#B  
accounting report 会计报告 E*8).'S%k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pR3K~bx^  
Accounting Society of China 中国会计学会 ;%4N@Z  
accounting statement 会计报表 c)zwyBz  
accounting system 会计制度；会计系统 $%"~.L4  
accounting transaction 会计事项；帐务交易 JvM:xy9  
accounting treatment 会计处理 E 7"`D\*  
accounting year 会计年度 "^5%g%  
accretion 增值；添加 :tX,`G  
accrual 应计项目；应累算数目 idNg&'   
accrual basis 应计制；权责发生制 Ui}%T]  
accrual basis accounting 应计制会计；权责发生制会计 {r1}ACw{  
accrue 应累算；应计 UKf0cU  
accrued benefit 应累算利益 Ia-nA|LBxI  
accrued charges 应计费用 z&Lcl{<MA  
accrued cumulative preference share dividend 应累算的累积优先股股息 >{k0N@_  
accrued expenses 应累算费用 F"t.ND
 
accrued interest payable 应付利息；应计未付利息 sF p% T4j  
accrued interest receivable 应收利息；应计未收利息 MO_;8v~0  
accrued right 累算权益 AHn Yfxv_  
accruing profit 应累算的利润 z:JJ>mxV  
accumulated fiscal reserve 累积财政储备 SHN'$f0Mb  
accumulated profit 累积利润；滚存溢利 }&LLo  
accumulated reserve 累积储备 ^4{"h  
accumulation of surplus income 累积收益盈余 myDcr|j-a  
acquired assets 既得资产 8J8@0  
acquisition 收购；购置；取得 N@\`DO  
acquisition cost 购置成本 (r"2XXR  
acquisition expenses 购置费用 r*t\F&D  
acquisition of 100% interest 收购全部股权 fk(h*L|sI  
acquisition of control 取得控制权 YFs!,fw'  
acquisition of fixed assets 购置固定资产 w7yz4_:x^  
acquisition of shell “买壳” %#@5(_'  
acquisition price 收购价 h3P^W(=&  
act of God 天灾 $WG<  
acting partner 执事合伙人 :PQvt/-'(D  
active market 买卖活跃的市场；交投畅旺的市场；旺市 zl!Y(o!@  
active partner 积极参与的合伙人 AR7]~+X  
active trading 交投活跃 /U@Y2$TOF  
actual circulation 实际流通 a<v!5\dq!  
actual cost 实际成本 d8M8O3  
actual expenditure 实际开支；实际支出 oVeC@[U  
actual income 实际入息；实际收入；实际收益 +XL|bdK  
actual market 现货市场 u51Lp  
actual price 现货价；实际价格 7/6%92T/B  
actual profit 实际利润
nSB@xP#&  
actual quotation 实盘；实际价位；实际报价 BVv{:m{w  
actual year basis 按实际年度计算 '
"J``=  
actuals 实货 N_f>5uv  
actuarial investigation 精算调查 9NausE40  
actuarial principle 精算原则 =J^FV_1rJ  
actuarial report 精算师报告 z#\YA]1  
Actuarial Society of Hong Kong 香港精算学会 ]xN)>A2  
actuarial valuation 精算师估值 GaLQ/V2R  
actuary 精算师 P6u%-#  
ad referendum agreement 暂定协议；有待覆核的协定 a,KqTQB  
ad valorem duty 从价税；按值征税 b1-'q^M  
ad valorem duty system 从价税制 )H-y  
ad valorem fee 从价费 nx@h  
ad valorem tariff 从价关税 p]J0A ^VV  
additional allowance 额外免税额 qBqh>Wo  
additional amount for unexpired risk 未过期风险的额外款额 gR@,"6b3  
additional assessable profit 补加应评税利润 yPVK>em5  
additional assessment 补加评税 +X!QH/ 8  
additional commitment 额外承担 _Wgpk0  
additional commitment vote 额外承担拨款 Bngvm9k3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CL<m+dW%*  
additional dependent parent allowance 供养父母额外免税额 xc_-1u4a9  
additional provision 额外拨款 31~Rs?~f(  
additional stamp duty 附加印花税 &E`=pe/e  
additional tax 补加税罚款；补加税款 287)\FU;3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jQ9i<-zc  
adjudged bankrupt 被裁定破产
uui3jZ:  
adjudicated bankrupt 裁定破产人 ,w0Io  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8 J;\Z  
adjudication of bankruptcy 裁定破产；宣告破产 |RZI]H%  
adjudication of insolvency 裁定无力偿还债务 7r wNjY#  
adjusted actual 经调整的实数；调整后的实数 m$B)_WW  
adjusted current assets 经调整的流动资产；调整后的流动资产 e~NF}9#A  
adjusted figure 经调整的数字；调整后的数额 ]TIBy "3  
adjusted liabilities 经调整的负债；调整后的负债 ]$i~;f 8I  
adjusted loss 经调整的亏损；调整后的亏损 =Bb/Y`Q  
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 L3y`*&e>  
adjusted profit 经调整的利润；调整后的利润 XcM.<Dn3  
adjusted surplus 经调整的盈余额；调整后的盈余额 C^nTLw;K  
adjusted value 经调整的价值；调整后的价值 %2<u>=6byG  
adjustment 调整；修订；理算〔保险〕 SX@zDuM  
adjustment centre 调剂中心 Y@Ti2bI`v  
adjustment lag 调整过程的时间差距；调整时差 ~=Q Tv8  
adjustment mechanism 调整机制 }+i
~JK  
adjustment of loss 亏损调整 SB=%(]S  
adjustment process 调整过程；调整程序 *#Hw6N0#  
adjustment range 调整幅度 zoHFTD4 g  
administered exchange rate 受管制汇率 Pm!/#PtX  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %)!b254  
administration expenses 行政费用 1eMz"@Q9  
administration fee 手续费；行政费 s[#ww =T\  
administration in bankruptcy 破产管理 C!6d`|  
administration order 遗产管理令 :V^|}C#  
administrator 管理人；遗产管理人 K#4Toc#=V  
administrator of the estate 遗产管理人 {x<yDDIv_  
admission of debt 债项承认书 0:qR,NW^#  
admission of proof 接纳债权证明 Z$
:iq  
advance 放贷款项；垫付款项；预支款项；预付款项 Wd]MwDcO  
advance account 暂支帐目；预付款帐户 )_\q)t"=  
advance compensation 预付补偿金 vDcYz,  
advance from shareholder 股东垫款 (?lKedA>2  
advance pending reimbursement 预支以待日后付还 zb& 3{,  
advanced economy 先进经济体系 |7%#
z~rT  
advancement 预付；预付财产 {q|Om?@  
advances warrant 垫款令 -9~WtTaV.H  
advancing 贷出 EN{o3@ O'  
adverse balance 逆差 j|2s./!Qg  
adverse exchange 逆汇 AQIBg9y7  
advertisement addressed to shareholders 在报章刊登的致股东通告 tLo_lLn*~%  
advice for collection 托收通知书 m$}Jw<.W  
advice of drawing 提款通知书；汇票通知书 _"G./X  
advice of payment 付款通知 U['|t<^uf  
Advisory Committee [Securities and Futures Commission] qotWWe#  
谘询委员会〔证券及期货事务监察委员会〕 $W0O
  
Advisory Committee on Diversification 经济多元化谘询委员会 Ym$=^f]-  
affidavit 誓章；遗产申报誓章 <U~at+M  
affidavit of no receipt 述明无收款的誓章 ?"L ^0%  
affiliate 联号；联营公司；附属公司 NH0uK  
affiliated company 附属公司；联号；联营公司 ~(K{D D7[N  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 eGj[%pk  
affordability 负担能力 5Za%EaW%G  
African Development Bank [AfDB] 非洲开发银行 ?
<6yKxn  
after-acquired property 事后取得的财产 0t(js_  
after-hours dealing 市后交易 $&jte_hv  
after-tax profit 税后盈利；税后利润；税后溢利 =9L1Z \f  
agency agreement 代理协议 go B'C  
agency expenses 代理机构的开支 'rDai[  
agency fee 代理费 p-JGDjR0G  
Agency Law 《代理法》 6"<q{K  
agent 代理人；承销人 tl+ 9SBl  
agent of company 公司代理人 f&NXWo/  
agent's fee 代理人费；经纪费 9q_c`  
aggregate 总计；总数；总体数字 Ji7<UJ30x  
aggregate amount 总款额；总额 D'<'"kUd  
aggregate assets and liabilities 总体资产与负债 MyaJhA6c  
aggregate at constant price 按固定价格计算的总体数字 V3c7F4\  
aggregate demand 总需求 OS sYmF  
aggregate gross position 总持仓量 s0*@zn>h  
aggregate limit 总限额 eq,`T;  
aggregate of salaries tax 合计薪俸税 #gSLFM{p  
aggregate performance 总体表现；总体业绩 <Xl/U^B  
aggregate supply 总体供应 {{@*  
aggregate surplus 总盈余 G*%:"qleT$  
aggregate total 整体总额 <db>~@;X!  
aggregate value 总值；合计价值 `PS>"-AY2  
aggregated basis 合计基准 osZ]R  
aggregated net chargeable income 合计应课税入息实额 Lf+"Gp  
aggregation 合并计算；合计；总和 B\Uocn  
aggregation of incomes of husband and wife 夫妇入息合并计算 <#~n5W{l  
aggregation of property 财产的总和 *^[j6  
agio 差价；贴水 /a?qtRw  
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》 g[$4a4X  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G-e
SHv  
《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》 Zgt(zh_l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment TeNPuY~WP  
《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》 +a0` ,Jc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *=zv:!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 jzd)jJ0M  
agreement for a settlement 授产协议 ,yH\nqEz  
agreement for assignment 转让协议 'T(@5%Db  
agreement for sale 售卖协议；买卖协议 |(3"_  
agreement for sale and purchase 买卖协议 v:?l C<,  
agreement for the payment of interest 支付利息协议 x4-_K%  
agreement for the repayment of money 还款协议 1:22y:^j  
agreement of reinsurance 再保险协议 ';;X{a  
Agricultural Bank of China 中国农业银行 6|Xe ],u  
air passenger departure tax 飞机乘客离境税 s"B2Whe  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Kjt\A]R%  
airport tax 机场税 +0g L!r  
alcohol duty 酒精税 tR(nD UHV5  
alienation 让与；让渡；转让 -mw`f)?Ev  
alimony 生活费；赡养费 p((a(Q/
  
All Ordinaries Index [AOI] 所有普通股指数 -_ <z_IL\%  
all risks 全险；综合险 4/AE;yX  
All Sales Record for Stock Market 《股票市场成交报告》 OxqkpK&  
Allied Capital Resources Limited 新联财务有限公司 SVBo0wvz-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }56WAP}Z 4  
allocation letter 拨款信件 >)+N$EN  
allocation of fund 分配款项；预留款项 58P[EMhL  
allocation of profit 利润分配；溢利分配 il% u)NN  
allocation warrant 拨款令 XeX`h
_  
allotment 分配；配股 d r$E:kr  
allotment notice 股份配售通知；配股通知 nYE%@Up  
allotment of shares 股份分配 OXI>`$we  
allowable 可获宽免；免税的 n50WHlMtt  
allowable business loss 可扣除的营业亏损 :B:6ezDF6  
allowable expenses 可扣税的支出 Uj)Wbe[)p0  
allowance 免税额；津贴；备抵；准备金 ~3Y4_b5E  
allowance for debts 债项的免税额 c3.;
o  
allowance for depreciation by wear and tear 耗损折旧免税额 ?OS0.  
allowance for funeral expenses 殡殓费的免税额 a'(B}B=h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YO9;NA{sH  
allowance for repairs and outgoings 修葺及支出方面的免税额 g cb6*@u!  
allowance to debtor 给债务人的津贴 qKTzigjj  
alteration of capital 资本更改 F}?4h Dt  
alternate trustee 候补受托人 n j2=}6  
amalgamation 合并 -ARks_\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i!)\m0Wm  
ambit of charges 征税范围；收费范围 LkXho>y  
amended valuation 经修订的估值 ;Vpp1mk|  
American Commodities Exchange 美国商品交易所 PU8dr|!  
American Express Bank Limited 美国运通银行 |#yH,f  
American Stock Exchange 美国证券交易所 )3k?{1:  
amortization 摊销 <QD[hO^/  
amount due from banks 存放银行同业的款项 JJK-+a6cX  
amount due from banks abroad 存放海外银行同业的款项 Rqr
>B(|  
amount due from holding companies 控股公司欠款 rFaG-R  
amount due from local banks 存放本港银行同业的款项 ty'/i!/\  
amount due to banks 银行同业的存款 
2'u%  
amount due to banks abroad 海外银行同业的存款 fZrh_^yH  
amount due to holding companies 控股公司存款 LVT:oIQ  
amount due to local banks 本港银行同业的存款 Kc,i$FH  
amount due to outport banks 外埠银行同业的存款 L~AU4
Q0o  
amount for note issue 发行纸币的款额 "SRS{-p0  
amount of bond 担保契据的款额 aK/fZ$Qc  
amount of consideration 代价款额
HoK+g_9~  
amount of contribution 供款数额 ]kd:p*U6P  
amount of indebtedness 负债款额 }(7TiCwd  
amount of principal of the loan 贷款本金额 \440gH`  
amount of rates chargeable 应征差饷数额 h"nhDART<  
amount of share capital 股本额 R3%%;`c=  
amount of sums assured 承保款额 *wx95?H0Z  
amount of variation 变动幅度 ERia5HnoD,  
amount of vote 拨款数额 Zz"8  
amount payable 应付款额 Da8 |eN}   
amount receivable 应收款额 4w)>}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4AMe>s  
analysis 分析 U~USwUzgY  
ancillary risk 附属风险 3&mpn,  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ft38)T"2R\  
annual accounting date 年结日期 :w+vi7l$  
annual allowance 每年免税额；年积金；年度津贴；年津 fUr%@&~l^  
annual balance 年度余额 zK&1ti@wln  
annual disposable income 每年可动用收入 qw1W}+~g  
annual estimates 周年预算 #k?.dWZ!  
annual fee 年费 \&b 9  
annual general meeting 周年大会 [S1 b\f#  
annual growth rate 年增率；每年增长率 \*[DR R0  
annual long-term supplement 长期个案每年补助金 huW,kk<]y  
annual pensionable emolument 可供计算退休金的年薪 `jSegG'  
annual report 年报 p6V#!5Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5z =}o/?  
annual return 周年报表；周年申报表；每年报税表格 OTl9MwW  
Annual Return Rules 《周年报表规则》 .>z1BP:(  
annual review of consumer prices 每年消费物价回顾 YgdQC(ib  
annual roll-forward basis 逐年延展方式 "blq)qo)  
annual salary 年薪 c g)>A  
annual statement 年度报表；年度决算表 9p{n7.  
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 z%#-2&i  
annuitant 年金受益人 L^*f$Balz  
annuity 年金 Bal e_s^  
annuity contract 年金合约 3!$+N\ #w  
annuity on human life 人寿年金 =fJU+N+<  
antecedent debt 先前的债项 &,yF{9$G  
ante-dated cheque 倒填日期支票 C+g}+  
anticipated expenditure 预期开支 ~(8fUob
 
anticipated net profit 预期纯利 >lKu[nq;  
anticipated revenue 预期收入 8&M<?oe
 
anti-inflation measure 反通货膨胀措施 ="v`W'Pd  
anti-inflationary stance 反通货膨胀立场 eh> |m>JY  
apparent deficit 表面赤字 r}es_9*~Z  
apparent financial solvency 表面偿债能力 YC')vv3o(  
apparent partner 表面合伙人 H6{Bx2J1*  
application for personal assessment 个人入息课税申请书 '&e
8;X  
application of fund 资金应用 _VVq&t}  
application to release as liquidator and to destruct the books of accounts and documents J/Lf(;C_  
申请免除清盘人职务及毁灭帐簿与文件 L]8z6]j*  
appointed actuary 委任精算师 4\5i}MIS0  
appointed auditor 委任核数师；委任审计师 heL`"Y2'y>  
appointed trustee 委任的受托人 IT{c:jo1{`  
appointer 委任人 PpKjjA<  
apportioned pro rata 按比例分摊 ;i\N!T{>  
apportionment 分配；分摊 /(*Ucv2i}T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wy}^5]R0E  
apportionment formula 分摊方程式 3E^qh03(  
apportionment of estate duty 遗产税的分摊 Rk7F;2  
appraisal 估价；评估 .{\eco  
appreciable growth 可观增长 Vjs'|%P7  
appreciable impact 显着影响 {kw%7}!  
appreciable increase 可观增长 !y B4;f$  
appreciation 增值；升值 Li]96+C$}  
appreciation against other currencies 相对其他货币升值 ('7
$K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d
f$.gP  
appreciation tax 增值税 w%s];EE  
appropriation 拨款；拨用；拨付 :L@n(buRN  
appropriation account 拨款帐目 s .<.6t:G4  
Appropriation Bill 拨款法案 G;flj}z  
appropriation-in-aid system 补助拨款办法 q&J5(9]O|L  
approved assets 核准资产 CgmAxcK  
approved basket stock 认可一篮子证券 D
=mmBo  
approved budget 核准预算 pZ}B/j  
approved charitable donation 认可慈善捐款 n1{[CCee@  
approved charitable institution 认可慈善机构 IdN3Ea]  
approved currency 核准货币；认可货币 ch:rAx  
approved estimates 核准预算 &3Yj2
Fw  
approved estimates of expenditure 核准开支预算 u*): D~A  
approved overseas insurer 核准海外保险人 }6!/Nb  
approved overseas trust company 核准海外信托公司 C#nT@;VO5  
approved pooled investment fund 核准汇集投资基金 2.I|8d[  
approved provident fund scheme 认可公积金计划 ge1. HG  
approved provision 核准拨款 \*=wm$p&*  
approved redeemable share 核准可赎回股份 9?MzIt  
approved regional stock 认可地区性证券 J@2wPKh?Yp  
approved retirement scheme 认可退休金计划 tE_n>~Zs  
approved subordinated loan 核准附属贷款 ;cvMNU$fN  
arbitrage 套戥；套汇；套利 | bRU=dg  
arbitrageur 套戥者；套汇者 [K$5Rm5  
arbitrary amount 临时款项  $8rnf  
arrangement 措施；安排；协定 '(FC  
arrears 欠款 IycZ\^5*-  
arrears of pay 欠付薪酬 [#mkTY  
arrears of revenue 逾期未收税款；逾期未收的帐项 1P(=0\P>&  
articles of association 组织章程；组织细则；组织章程细则 @B(oq1i@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8T9s:/%  
ascertainment of profit 确定利润 .Y{x!Q"  
"Asia Clear" “亚洲结算系统” iuGwc086  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 x<M::")5!V  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 wpuK?fP  
Asian Development Fund [ADF] 亚洲发展基金 6ICW>#fI`  
Asian dollar bond 亚洲美元债券 OcO/wA(&{  
Asian dollar market 亚洲美元市场 `DF49YP"~  
Asian dollar rate 亚洲美元利率 /0H}-i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8 5X}CCQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 lUB?eQuN_  
asked price 沽盘；喊价；索价；卖方报价 m9A%Z bQ^  
assessable income 应评税入息 5RN!"YLI3  
assessable loss 应评税亏损 mf$YsvPq*+  
assessable profit 应评税利润 YB7n}r23  
assessable value 应评税值 %L*EB;nK  
assessed profit 估定利润 OyVP_Yx,V  
assessed value 经评估价值 - [h[  
assessment 评税；评定；估价；评税单 I2WP/  
assessment number 评税编号；估价编号 cJaA*sg  
assessment of additional tax 补加税评税 U,#x\[3!Jt  
assessment of performance 业绩评估；实绩评价 '0+~]4&}q  
Assessor 评税主任 H^*AaA9-  
asset price bubbles 资产价格泡沫 #| _VN %!  
asset-backed securities 具资产保证的证券 m..ajYSQ  
assets accretion 资产增值 &{.IUg  
assets and liabilities 资产与负债 Z8ea)_{#  
assets betterment statement 资产递增表；资产改进表 G|f9l?p  
assets lending 实物放款；有抵押贷款 cVW7I  
assets of the company passing on the death 死者去世时转移的公司资产 e O\72? K  
assets pledged as security for liabilities 用作负债抵押的资产 FHQ`T\fC$@  
assets portfolio 资产投资组合 Au'y(KB  
assets price 资产价格 %rG4X  
assets quality 资产质素 k3qQU)  
assets realization 资产变现 vvv'!\'#  
assets refinancing arrangement 资产再集资安排 v,ZYh w  
assets securitization 资产证券化 d-B+s%>D  
assets situated outside Hong Kong 在香港以外地方的资产 m6mGcbpn  
assets stripping 削减资产；拆卖资产 m%`YAD@2z  
assets value 资产值 jeWv~JA%L|  
assignee 承让人 &|{1Ws  
assignment 转让；转让书；转让契 cl4z%qv*  
assignment of interest 权益转让 {73V?#P4  
assignment of letters patent and trade mark 专利证书及商标转让 F1stRZ1ZI  
assignment of property 物业转让；物业转让书 "ktuq\a@  
assignment right 转让权 
KJ'ID  
assignor 转让人 qx5`l
m~L  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 (Of6Ij?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 W+!UVUpW  
associate member 附属会员 AE}cHBwZE  
associated body corporate 相联法人团体 l;_IH|A  
associated company 相联公司；联属公司 7j\^
h2  
associated corporation 相联法团 {IJ;)<>&VE  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "u7[[.P)  
公认会计师公会〔英国〕 GLtd<M"  
Association of Futures Exchange Brokers 香港期货经纪协会 H_$?b  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8l5>t  
association of underwriters 承保人组织 9y*] {IY  
assumption of control 接管 dYrgL3'  
assurance 担保；保险；转易；转易书 ud`-w  
assurance of interest 权益的转易 z;>$["t]6  
at 19XX price 按一九ＸＸ年价格计算 C*b[J  
at a discount 按赔价计算；按贴水价格计算；打折扣 *uyP+f2O  
at a premium 按溢价计算；按升水价格计算 # -luE  
at call 通知付款；按通知 ^qR|lA@=\  
at constant market price 按固定市价计算 4n1g4c-   
at constant price 按固定价格计算 _M`ZF*o=c  
at cost 按成本计算 :,0(aB  
at current market price 按当时市价计算；按现时市价计算 ~r.R|f]IQ  
at current price 按当时价格计算；按现时价格计算 4tZ*%!I'  
at factor cost 按要素成本计算；按生产要素成本计算 ~gd#cL%  
at money-of-the-day price 按付款当日价格计算 Y 3ApW vS  
at or better 按指定或较佳价位〔买卖指令〕 !{.CGpS ]  
at par 按面值计算；平价 {1OxJn1hd  
at sight 见票即付 BS##n
S-[  
at the close 按收市盘 Dm}eX:'{  
at the opening 按开市盘 ^<OYW|q?\r  
attestation 见证；见证条款 \~hrS/$[$  
at-the-money option 平价期权 PK2;Ywk`  
attorney 受权人；受托代表人 6h>#;M  
attornment 新拥有人承认书 5U~KYy^v  
attributable profit 可归属利润 hi[nUG(OI  
attributable share value 可归属股份价值 '|SO7}`;Q  
Auckland Stock Exchange 奥克兰证券交易所 :Ph>\aG  
auction 拍卖 RhE~Rwbx  
auctioneer 拍卖商 tr<fii3<  
audit 审计；核数 `HRL .uX  
Audit Commission 审计署 e%JIqKS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] eT".psRiC  
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〕 skcyLIb  
audit review 帐目审查 `MSig)V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 cuQ!"iH  
audited account 审计帐目；经审计的帐目 &!CVF  
audited annual account 经审计的周年帐目 754MQK|g  
audited balance sheet 经审计的资产负债表 WY!\^| ,  
auditor 核数师；核数主任；审计师 g{yw&q[B=  
auditor's certificate 核数师证明书；审计师证明书 5)%ahmY  
auditor's report 核数师报告；审计师报告 $v@$C
4  
Aussie bond 澳元债券 7{F\b  
austerity budget 紧缩预算 R!j#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 OZxJDg  
Australia All Ordinaries Index 澳洲所有普通股票指数 @.W;3|~qc  
Australian Dollar [AUD] 澳元 M 5sk
&>  
Australian Options Market 澳大利亚期权市场 OS,!`8cw  
Australian Securities Commission 澳洲证券事务监察委员会 vdq=F|&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \l:R]:w;ZI  
Australian Stock Exchange 澳大利亚证券交易所 <==uK>pET  
Austrian Schilling [ATS] 奥地利先令 -"I$$C  
authentication 认证；鉴证 jhm3:;Z  
authority to purchase 委托购买证；委购书 'Bue*  
authorization 认可；核准；授权；授权书 ] ]U)wg  
authorization by direction 指示授权 %b^4XTz  
authorization by instruction 指令授权 wSjDa.?'  
authorization by warrant 令状授权 44ty,M3  
authorization of unit trust 单位信托的认可 _X4Y1zh  
authorized agent 指定代理人 `yv?PlKL  
authorized capital 法定资本 #BLHHK/[  
authorized clerk 出市员 xvO
z*vM?  
authorized dealer 认可交易商 RK!9(^Ja  
authorized financial institution 认可财务机构 0V~zZ/e  
authorized fund 认可基金 64?HqO 6(  
authorized fund house 获授权的基金公司；认可基金公司 S.!,qv z  
authorized institution 认可机构 H d|p@$I  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 a yoC]rE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <_xG)vwh.  
authorized insurer 获授权保险人；获认可承保人 k77IXT_7u  
authorized investment 特准投资项目 dC({B3#e{  
authorized person 获授权人 qf x*a88  
authorized representative 获授权代表 sGu.G  
authorized share capital 法定股本 xT+_JT65  
automated quotation system 自动报价系统 iM<$ n2t  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B5z'Tq1  
自动交易系统〔香港期货交易所有限公司〕 ?sk>Mzr  
automatic adjustment mechanism 自动调整机制 (.:*GUg  
automatic adjustment system 自动调整系统 A]|w1nq  
Automatic Clearing House 自动票据交换所 O-V|=t  
automatic exchange rates accumulation system 自动化汇率累集系统 a}%f+`z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 sq2:yt  
automatic teller machine [ATM] 自动柜员机 /2Wg=&H  
autopay 自动转帐 BXYHJ
  
available assets 可用资产 sQ}|Lu9hZ  
available fiscal reserve 现存财政储备 3xy2Z
Yw  
available profit 可用利润 f5V-;  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 &gp&i?%X9b  
average 平均；平均数；海损 i{6&/TBnr  
average basic salary 平均基本薪金 "UTW(~D'  
average consumer expenditure 平均消费开支；一般消费开支 Xq;|l?,O  
average cost 平均成本 \|0z:R;X  
average cost of land production 增辟土地平均成本 ?/o 8f7Z  
average daily turnover 平均每日成交额 4Im>2)  
average daily wage rate 平均每日工资率 R&Lqaek&W  
average expenditure pattern 平均开支模式 mWv$eR  
average growth rate 平均增长率 E]mm^i`|  
average net fixed assets 固定资产平均净值 Y$ jX  
average of relatives 相对价格平均数 I<#X#_YP  
average price 平均价格 $+Ze"E  
average propensity to consume 平均消费倾向；一般消费倾向 Lk !)G'42  
average propensity to save 平均储蓄倾向；一般储蓄倾向 -V}oFxk]q  
average rate 平均率 nFQuoU]ux  
average revenue 平均收入；平均收益 JVIFpN"`  
average stock 平均库存；平均存货 DquLr+s~  
average yearly rent 平均年租 s0iG|vw  
avoidance of double taxation 避免双重课税 Ey:68yU  
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  ;2C  
$9`#p/V  
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