一些有用的会计术语(也不知道发的地方对不对)A

A: &P|[YP37_  
A share Ａ股；甲类股份 :OY~Q3 @  
abatement of tax 减税；减扣免税额 A>yU0\A  
ABN AMRO Bank N.V. 荷兰银行 l:!L+t*}6  
above-the-line expenditure 线上项目支出；经常预算支出 w!7\wI[  
above-the-line receipt 线上项目收入；经常预算收入 Y7VO:o  
ABSA Asia Limited 南非联合亚洲有限公司 YzI;
)  
absolute change 绝对数值变更 E6A"Xo  
absolute expenditure 实际开支 '3(^Zv  
absolute guideline figure 绝对准则数字 G-Tmk7m  
absolute interest 绝对权益 |HAJDhM,l  
absolute order of discharge 绝对破产解除令 s3Vb2C*  
absolute profit margin 绝对利润幅度 XWp8[Cxs  
absolute value 实值；绝对值 Iv6 q(c  
absolutely vested interest 绝对既得权益 {q?&h'#y  
absorbed cost 已吸收成本；已分摊成本 pFd8p@m_2  
absorption 吸收；分摊；合并 YZBh}l6t  
absorption rate 吸收率；摊配率；分摊率 tF0jH+7J-  
ACB Finance Limited 亚洲商业财务有限公司 B;1qy[  
acceptable form of reciprocity 合理的互惠条件 ~.m<`~u  
acceptable rate 适当利率；适当汇率 F3qK6Ah.  
acceptance agreement 承兑协议 /9w>:i81  
acceptance for honour 参加承兑 !LI<%P)  
acceptor 承兑人；接受人；受票人 ~9dpB>+  
acceptor for honour 参加承兑人 RwWg:4  
accident insurance 意外保险 "#j}F u_!  
Accident Insurance Association of Hong Kong 香港意外保险公会 B )r-,M  
accident insurance scheme 意外保险计划 A IP~A]T  
accident year basis 意外年度基准  .w9LJ  
accommodation 通融；贷款 PLyity-L[7  
accommodation bill 通融票据；空头票据 Cl}nPUoL  
accommodation party 汇票代发人 Nz,yd%ua  
account balance 帐户余额；帐户结余 R2~Tr$:  
account book 帐簿 DZ8
|20b  
account collected in advance 预收款项 ` R6`"hx$  
account current book 往来帐簿 \2i7\U  
account of after-acquired property 事后取得的财产报告 #&&T1;z"#  
account of defaulter 拖欠帐目 w )R5P[b  
account payable 应付帐款 JbMTULA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $1an#~  
account receivable 应收帐款 i6`"e[aT[o  
account receivable report 应收帐款报表 @p+;iS1}  
account statement 结单；帐单；会计财务报表 %iN>4;T8  
account title 帐户名称；会计科目 bmfM_oz  
accountant's report 会计师报告 V8?}I)#(7  
Accountant's Report Rules 会计师报告规则 Tu#< {'1$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g7*)|FOb  
Accounting Arrangements 《会计安排》 yw3"jdcl  
accounting basis 会计基础 WlMcEje  
accounting by Official Receiver 破产管理署署长呈交的帐目 |"3<\$[  
Accounting Circular 《会计通告》 7;"0:eX  
accounting class 会计类别 11[lc2  
accounting date 记帐日期；会计结算日期 }{o!  
accounting for money 款项核算 ?{{w[U6NE  
Accounting Officer 会计主任 |cPHl+$nh.  
accounting period 会计报告期；会计期 o\IMYT  
accounting policy 会计政策；会计方针 k9^Hmhjw  
accounting practice 会计惯例 0s#72}n  
accounting principle 会计准则 ^OR0Vp>L  
accounting record 会计记录 P#,u9EIJ  
accounting report 会计报告 =!O->C:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 kmI0V
[Y  
Accounting Society of China 中国会计学会 q+ $6D;9  
accounting statement 会计报表 Sqo+cZ  
accounting system 会计制度；会计系统 Jg6Lr~!i  
accounting transaction 会计事项；帐务交易 {4Of.  
accounting treatment 会计处理 +K57. n{  
accounting year 会计年度 _u`YjzK  
accretion 增值；添加 Mqf Ns<2  
accrual 应计项目；应累算数目 ^mS |ff  
accrual basis 应计制；权责发生制 'y8{,R4C  
accrual basis accounting 应计制会计；权责发生制会计 kI{DxuTad  
accrue 应累算；应计 XpIiJry!6  
accrued benefit 应累算利益 a&y^Ps6=  
accrued charges 应计费用 c7Z4u|G  
accrued cumulative preference share dividend 应累算的累积优先股股息 Zp_(vOc  
accrued expenses 应累算费用 ?Ec9rM\ze  
accrued interest payable 应付利息；应计未付利息 RU)35oEV|  
accrued interest receivable 应收利息；应计未收利息 Y?VbgOM)  
accrued right 累算权益 woYD &Oml  
accruing profit 应累算的利润 ie}OZM  
accumulated fiscal reserve 累积财政储备 5,RUPaE  
accumulated profit 累积利润；滚存溢利 R?2sbK4Cz  
accumulated reserve 累积储备 ]T4/dk&|o^  
accumulation of surplus income 累积收益盈余 kIrrbD  
acquired assets 既得资产 ^NW[)Dq1<  
acquisition 收购；购置；取得 W? iA P  
acquisition cost 购置成本 yzA05npTl  
acquisition expenses 购置费用 XH:*J+$O  
acquisition of 100% interest 收购全部股权 Lpchla$
 
acquisition of control 取得控制权 d"$8-_K  
acquisition of fixed assets 购置固定资产 nR!e(  
acquisition of shell “买壳” y}Ky<%A!P  
acquisition price 收购价 ;t`  ?|  
act of God 天灾 XZ rI w  
acting partner 执事合伙人 v0^9"V:y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 LSo!_tY  
active partner 积极参与的合伙人 8!g `bC#%  
active trading 交投活跃 S)rZE*~2  
actual circulation 实际流通 z`y9<+  
actual cost 实际成本 YeX*IZX8  
actual expenditure 实际开支；实际支出 i%glQT  
actual income 实际入息；实际收入；实际收益 +8=$-E=  
actual market 现货市场 =lXj%V^8N  
actual price 现货价；实际价格 ?0tg}0|  
actual profit 实际利润 da{]B5p\  
actual quotation 实盘；实际价位；实际报价 $EMOz=)I#  
actual year basis 按实际年度计算 0P^h6Vat  
actuals 实货 ?HZp@&  
actuarial investigation 精算调查 .=_p6_G  
actuarial principle 精算原则 eE;tiX/  
actuarial report 精算师报告 -wlj;U  
Actuarial Society of Hong Kong 香港精算学会 0ju1>.p  
actuarial valuation 精算师估值 SGd]o"VF  
actuary 精算师 ZSMed(//b  
ad referendum agreement 暂定协议；有待覆核的协定 <Ox[![SR
 
ad valorem duty 从价税；按值征税 <3YZ0f f>  
ad valorem duty system 从价税制 ]`E+HLEQ'  
ad valorem fee 从价费 ,!ZuH?Z  
ad valorem tariff 从价关税 D-3[#~MV  
additional allowance 额外免税额 |Td+,>,  
additional amount for unexpired risk 未过期风险的额外款额 ejRK-!  
additional assessable profit 补加应评税利润 ajbe7#}  
additional assessment 补加评税 ijI/z5  
additional commitment 额外承担 L\yVE J9x  
additional commitment vote 额外承担拨款 y>{:[L9*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :fRXLe1=  
additional dependent parent allowance 供养父母额外免税额 qZoDeN-CC  
additional provision 额外拨款 UNI< r  
additional stamp duty 附加印花税 I Mgd2qIC  
additional tax 补加税罚款；补加税款 p:,Y6[gMo  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~Eut_d  
adjudged bankrupt 被裁定破产 B( [x8A]  
adjudicated bankrupt 裁定破产人 yTaMlT|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -H1=N  
adjudication of bankruptcy 裁定破产；宣告破产 @WJ;T= L  
adjudication of insolvency 裁定无力偿还债务 oL4W>b )  
adjusted actual 经调整的实数；调整后的实数 @|!4X(2  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ku;fZN[g  
adjusted figure 经调整的数字；调整后的数额 VFT@Ic#]  
adjusted liabilities 经调整的负债；调整后的负债 ?-??>& z  
adjusted loss 经调整的亏损；调整后的亏损 .@dC]$2=  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 G#iQX`  
adjusted profit 经调整的利润；调整后的利润 _iwG'a[`  
adjusted surplus 经调整的盈余额；调整后的盈余额 4"@<bKx  
adjusted value 经调整的价值；调整后的价值 aCQtE,.  
adjustment 调整；修订；理算〔保险〕 NgNGq\!  
adjustment centre 调剂中心 _8K+iqMZG  
adjustment lag 调整过程的时间差距；调整时差 z,HhSW?&^  
adjustment mechanism 调整机制 a|ftl&uk  
adjustment of loss 亏损调整 KaIKb=4L|  
adjustment process 调整过程；调整程序 V>$( N/1  
adjustment range 调整幅度 owVvbC2<b(  
administered exchange rate 受管制汇率 H$6RDMU  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wNONh`b  
administration expenses 行政费用 S"Al[{  
administration fee 手续费；行政费 vwR_2u  
administration in bankruptcy 破产管理 5
<?Ah+1  
administration order 遗产管理令 337.' |ZE  
administrator 管理人；遗产管理人 |@ mz@  
administrator of the estate 遗产管理人 _sjS'*]  
admission of debt 债项承认书 |%_C$s%  
admission of proof 接纳债权证明 {+N< 9(O  
advance 放贷款项；垫付款项；预支款项；预付款项 Z:b?^u4.  
advance account 暂支帐目；预付款帐户 EZtU6kW"  
advance compensation 预付补偿金 n `j._G  
advance from shareholder 股东垫款 ~{
x1/eH  
advance pending reimbursement 预支以待日后付还 ~%hdy@  
advanced economy 先进经济体系  ` Xc7b  
advancement 预付；预付财产 D?|D)"?qb  
advances warrant 垫款令 hW7u#PY  
advancing 贷出 S :HOlJze  
adverse balance 逆差 :]"5UY?oF  
adverse exchange 逆汇 OY*y<>  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;qx#]Z0 <  
advice for collection 托收通知书 8&QST!JGSX  
advice of drawing 提款通知书；汇票通知书 C|{Sj`,XG  
advice of payment 付款通知 PjQl(v&O  
Advisory Committee [Securities and Futures Commission] :cpj{v;s  
谘询委员会〔证券及期货事务监察委员会〕 $+eeE  
Advisory Committee on Diversification 经济多元化谘询委员会 N
#w5}It  
affidavit 誓章；遗产申报誓章 Iil2R}1  
affidavit of no receipt 述明无收款的誓章 Wzq W1<*`  
affiliate 联号；联营公司；附属公司 $m`Dyu  
affiliated company 附属公司；联号；联营公司 MVatV[G  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 &lc@]y8  
affordability 负担能力 HC0juT OiO  
African Development Bank [AfDB] 非洲开发银行 PA2}4`  
after-acquired property 事后取得的财产 I2}W/}  
after-hours dealing 市后交易 0AZ9I!&i  
after-tax profit 税后盈利；税后利润；税后溢利 J_s`G  
agency agreement 代理协议 w,~*ead  
agency expenses 代理机构的开支 rcnH^P  
agency fee 代理费
=g% L$b<i  
Agency Law 《代理法》 /"m s  
agent 代理人；承销人 ZlV
 
agent of company 公司代理人 $`pf!b2Z  
agent's fee 代理人费；经纪费 UBo0c?,4  
aggregate 总计；总数；总体数字 S)CsH1Q  
aggregate amount 总款额；总额 '2,~'Zk  
aggregate assets and liabilities 总体资产与负债 HG]ARgOB  
aggregate at constant price 按固定价格计算的总体数字 
FlO?E3d  
aggregate demand 总需求 O[X*F2LC4  
aggregate gross position 总持仓量 :@
w~*eK~  
aggregate limit 总限额 :J;U~emq
 
aggregate of salaries tax 合计薪俸税 ~Nh6po{  
aggregate performance 总体表现；总体业绩 F`}'^>  
aggregate supply 总体供应 !&)X5oJ  
aggregate surplus 总盈余 " <bjS  
aggregate total 整体总额 ]+lT*6P*  
aggregate value 总值；合计价值 8lQ/cGAc  
aggregated basis 合计基准 hzD)yf  
aggregated net chargeable income 合计应课税入息实额 Q\oa<R D5  
aggregation 合并计算；合计；总和 ~z^l~Vyg?  
aggregation of incomes of husband and wife 夫妇入息合并计算 |N,^*xP(6  
aggregation of property 财产的总和 4+olyBht  
agio 差价；贴水 t Cuvb  
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》 r#-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \F _1C=  
《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》 bLT3:q#s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment y"?`MzcJ0  
《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》 (>`_N%_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4^(x)r &(?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 j/V_h'}  
agreement for a settlement 授产协议 a)O"PA}2  
agreement for assignment 转让协议 as07~Xvp-  
agreement for sale 售卖协议；买卖协议 (lsG4&\0F  
agreement for sale and purchase 买卖协议 b+s'B4@rb  
agreement for the payment of interest 支付利息协议 -]EL|_;  
agreement for the repayment of money 还款协议 q NGR6i  
agreement of reinsurance 再保险协议 4S(G366  
Agricultural Bank of China 中国农业银行 L5hF-Ek! 3  
air passenger departure tax 飞机乘客离境税 z$<=8ox8e  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 l&& i`  
airport tax 机场税 3h bHS~  
alcohol duty 酒精税 eDd&vf  
alienation 让与；让渡；转让 at>_EiS  
alimony 生活费；赡养费 &Vj@){  
All Ordinaries Index [AOI] 所有普通股指数 $.,PteYK  
all risks 全险；综合险 Uo3  
All Sales Record for Stock Market 《股票市场成交报告》 >iyNZ]."\  
Allied Capital Resources Limited 新联财务有限公司 ``xm##K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 YB*)&@yx  
allocation letter 拨款信件 5{H)r  
allocation of fund 分配款项；预留款项 wXNng(M7  
allocation of profit 利润分配；溢利分配 +:A `e+\  
allocation warrant 拨款令 6Dd>ex!-A  
allotment 分配；配股 <XL%*  
allotment notice 股份配售通知；配股通知 6 `6I<OJ\  
allotment of shares 股份分配 pbz
t8 P[  
allowable 可获宽免；免税的 ;5X6`GlS#5  
allowable business loss 可扣除的营业亏损 +;,{`*W+N  
allowable expenses 可扣税的支出 }#zL)+XI  
allowance 免税额；津贴；备抵；准备金 WO>A55Xya  
allowance for debts 债项的免税额 RqROl!6  
allowance for depreciation by wear and tear 耗损折旧免税额 l6zAMyau5  
allowance for funeral expenses 殡殓费的免税额 EXdX%T\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l4gH]!/@  
allowance for repairs and outgoings 修葺及支出方面的免税额 q\tr&@4iC  
allowance to debtor 给债务人的津贴 ?M90K)&g{  
alteration of capital 资本更改 +kI}O*s  
alternate trustee 候补受托人 6>?qBWW  
amalgamation 合并 (4Db%Iw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 za>%hZf\  
ambit of charges 征税范围；收费范围 nS#F*)  
amended valuation 经修订的估值 oy[s])Tg  
American Commodities Exchange 美国商品交易所 `=Mk6$%Cs  
American Express Bank Limited 美国运通银行
HSud$(w  
American Stock Exchange 美国证券交易所 ^|/<e?~I  
amortization 摊销
HOD?i_  
amount due from banks 存放银行同业的款项 dX\OP>  
amount due from banks abroad 存放海外银行同业的款项 =K@LEZZ'/<  
amount due from holding companies 控股公司欠款 f}dlQkZ(  
amount due from local banks 存放本港银行同业的款项 l_yy;e  
amount due to banks 银行同业的存款 clDn=k<  
amount due to banks abroad 海外银行同业的存款 mjOxmwo  
amount due to holding companies 控股公司存款 /}u:N:HA%  
amount due to local banks 本港银行同业的存款 j'*.=cwsp  
amount due to outport banks 外埠银行同业的存款 Ioe.[&o6B  
amount for note issue 发行纸币的款额 ]xf89[;0  
amount of bond 担保契据的款额 \m
`IgP*  
amount of consideration 代价款额 mB2}(DbhE  
amount of contribution 供款数额 (R=ZI  
amount of indebtedness 负债款额 [KUkv  
amount of principal of the loan 贷款本金额 `&I6=,YLp  
amount of rates chargeable 应征差饷数额 ~ESw* 6s9  
amount of share capital 股本额 <\*)YKjn/@  
amount of sums assured 承保款额 {9J|\Zz3  
amount of variation 变动幅度 W3l[a^1d  
amount of vote 拨款数额 s=$xnc}mf  
amount payable 应付款额 $%U}k=-  
amount receivable 应收款额 hl[<o<`Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xpZ@DK;  
analysis 分析 l>jrY1u  
ancillary risk 附属风险 %n]jsdE^|  
annual account 周年帐目；周年帐目报表；年度决算；年结 )g=mv
*9>  
annual accounting date 年结日期 Qfeu3AT  
annual allowance 每年免税额；年积金；年度津贴；年津 [,&g46x22  
annual balance 年度余额 t:dvgRJt*  
annual disposable income 每年可动用收入 QAI=nrlp  
annual estimates 周年预算 ,T;sWl  
annual fee 年费 S|d /?}C|e  
annual general meeting 周年大会 d%@0xsU1  
annual growth rate 年增率；每年增长率 VK4UhN2  
annual long-term supplement 长期个案每年补助金 ^PdD-t
Y<  
annual pensionable emolument 可供计算退休金的年薪 "P.sKhuo  
annual report 年报 [6@bsXiw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2SU'lh\E  
annual return 周年报表；周年申报表；每年报税表格 lC*xyOK  
Annual Return Rules 《周年报表规则》 tL&_@PD)3  
annual review of consumer prices 每年消费物价回顾 .KYs5Qu  
annual roll-forward basis 逐年延展方式 pg!m
Oyn  
annual salary 年薪 .aL%}`8l?  
annual statement 年度报表；年度决算表 E;yr46  
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 2w8YtM3+"z  
annuitant 年金受益人 FoIK, MdJ  
annuity 年金 =}ZY`O*/  
annuity contract 年金合约 -X*.scw  
annuity on human life 人寿年金 !'\(OFv9Im  
antecedent debt 先前的债项 r:x
g#&"*  
ante-dated cheque 倒填日期支票 \>T1&JT  
anticipated expenditure 预期开支
]Y & 2&  
anticipated net profit 预期纯利 &2@"zD  
anticipated revenue 预期收入 zt((TD2  
anti-inflation measure 反通货膨胀措施 jKP75j
m  
anti-inflationary stance 反通货膨胀立场 .yzXw8~S  
apparent deficit 表面赤字
:wzbD,/M  
apparent financial solvency 表面偿债能力 ?@A@;`0Y  
apparent partner 表面合伙人 @#"K6  
application for personal assessment 个人入息课税申请书 :A#'8xE/  
application of fund 资金应用 6o#J  
application to release as liquidator and to destruct the books of accounts and documents ;8F6a:\v  
申请免除清盘人职务及毁灭帐簿与文件 <)cmI .J3  
appointed actuary 委任精算师 ,:.8s>+i  
appointed auditor 委任核数师；委任审计师 <-d-. 8  
appointed trustee 委任的受托人 7|Qb}[s  
appointer 委任人 +Kmxo4p  
apportioned pro rata 按比例分摊 )`=N+k]  
apportionment 分配；分摊 C#&b`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w6 Y+Y;,'f  
apportionment formula 分摊方程式 8}z PDs  
apportionment of estate duty 遗产税的分摊 'o_ RC{k2"  
appraisal 估价；评估 U;4;
>  
appreciable growth 可观增长 (^=kV?<  
appreciable impact 显着影响 d6W&u~  
appreciable increase 可观增长 VuBi_v6  
appreciation 增值；升值 1^Q!EV  
appreciation against other currencies 相对其他货币升值
acpc[^'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \ }-v
 
appreciation tax 增值税 yYC\a7Al4  
appropriation 拨款；拨用；拨付 DL_M#c`<  
appropriation account 拨款帐目 hHt.No  
Appropriation Bill 拨款法案 ;r;>4+zn\  
appropriation-in-aid system 补助拨款办法 I tn?''~;  
approved assets 核准资产 ]~WIGl"g  
approved basket stock 认可一篮子证券 8BIPEY -I?  
approved budget 核准预算 Xp^>SSt:4  
approved charitable donation 认可慈善捐款 B]D51R\}VE  
approved charitable institution 认可慈善机构 >03JQe_#*L  
approved currency 核准货币；认可货币 -r_Pp}s  
approved estimates 核准预算 =c[mch%
E  
approved estimates of expenditure 核准开支预算 d[(%5pw~zL  
approved overseas insurer 核准海外保险人 -mZ{.\9  
approved overseas trust company 核准海外信托公司 5o|u!#6  
approved pooled investment fund 核准汇集投资基金  GwD"j]  
approved provident fund scheme 认可公积金计划 7 dG_E]&  
approved provision 核准拨款 F,5}3$  
approved redeemable share 核准可赎回股份 yErvgf  
approved regional stock 认可地区性证券 'bef3P9`  
approved retirement scheme 认可退休金计划 .|ZnU]~T  
approved subordinated loan 核准附属贷款 6Hpj&Qm  
arbitrage 套戥；套汇；套利 .Vq_O u  
arbitrageur 套戥者；套汇者 $L"-JNS  
arbitrary amount 临时款项 piUfvw  
arrangement 措施；安排；协定 <>1*1%m  
arrears 欠款 ~m'8BK  
arrears of pay 欠付薪酬 3~0Xe  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bsz;GnD|r  
articles of association 组织章程；组织细则；组织章程细则 nYY'hjZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MU_ >+Wnf  
ascertainment of profit 确定利润 b~G|B
hxa  
"Asia Clear" “亚洲结算系统” BgG+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0xutG/-&N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 64!V8&Ay  
Asian Development Fund [ADF] 亚洲发展基金 !91<K{#A{  
Asian dollar bond 亚洲美元债券 ]_)=xF19  
Asian dollar market 亚洲美元市场 gtP;Qw'  
Asian dollar rate 亚洲美元利率 Kib?JRYt  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B
oa?Ghg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z$@XMq!  
asked price 沽盘；喊价；索价；卖方报价 =>h~<88#5  
assessable income 应评税入息 |Oaj Jux  
assessable loss 应评税亏损 ]| =#FFz  
assessable profit 应评税利润 

)2,\Y  
assessable value 应评税值 HYk*;mD  
assessed profit 估定利润 #^/&fdK~A  
assessed value 经评估价值 Fx*IeIs(:~  
assessment 评税；评定；估价；评税单 |c>A3 P$=B  
assessment number 评税编号；估价编号 )6zwprH!  
assessment of additional tax 补加税评税 HaamLu  
assessment of performance 业绩评估；实绩评价 65A>p:OO  
Assessor 评税主任 e.g$|C^$m  
asset price bubbles 资产价格泡沫 E~!FEl;  
asset-backed securities 具资产保证的证券 K>$od^f%c  
assets accretion 资产增值 Z.0^:rVp~  
assets and liabilities 资产与负债 >G+?X+9  
assets betterment statement 资产递增表；资产改进表 *SZ*S%oS3  
assets lending 实物放款；有抵押贷款 6{I5 23g  
assets of the company passing on the death 死者去世时转移的公司资产 K31rt-IIt  
assets pledged as security for liabilities 用作负债抵押的资产 aKCXV[PO  
assets portfolio 资产投资组合 Uz!cVs?-  
assets price 资产价格 7,"1%^tU  
assets quality 资产质素 kR-5RaW  
assets realization 资产变现 , v6[#NU_Z  
assets refinancing arrangement 资产再集资安排 ex2*oqAdX  
assets securitization 资产证券化 Ih95&HsdC  
assets situated outside Hong Kong 在香港以外地方的资产 )Nq$~aAm  
assets stripping 削减资产；拆卖资产 yyHr. C  
assets value 资产值 5B(r[Ni b  
assignee 承让人 J`3pXc$.  
assignment 转让；转让书；转让契 UIv 2wA2  
assignment of interest 权益转让 Z-j%``I?h  
assignment of letters patent and trade mark 专利证书及商标转让 gasl%&  
assignment of property 物业转让；物业转让书 "mE<r2=@  
assignment right 转让权 g<{W\VOPm  
assignor 转让人 |3g:q  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 C31SXQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1<qq69x  
associate member 附属会员 NC2PW+(  
associated body corporate 相联法人团体 `ml;#n,*  
associated company 相联公司；联属公司 O@_)]z?jUc  
associated corporation 相联法团 sOW-GWSE<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] FyQ^@@  
公认会计师公会〔英国〕 )P.|Xk:r  
Association of Futures Exchange Brokers 香港期货经纪协会 B|~\m~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ni]gS0/  
association of underwriters 承保人组织 mvxg|<  
assumption of control 接管 Z;i^h,j?$1  
assurance 担保；保险；转易；转易书 UeT"v?zP  
assurance of interest 权益的转易 z
UxF"g-W  
at 19XX price 按一九ＸＸ年价格计算 413r3/  
at a discount 按赔价计算；按贴水价格计算；打折扣 >[Q(!Ai  
at a premium 按溢价计算；按升水价格计算 femAVx}go  
at call 通知付款；按通知 aX1|&erI  
at constant market price 按固定市价计算 Fk 1M5Dm  
at constant price 按固定价格计算 TaB35glLY  
at cost 按成本计算 ?Zoq|Q+  
at current market price 按当时市价计算；按现时市价计算 (N43?iv(  
at current price 按当时价格计算；按现时价格计算
H1=R(+-s  
at factor cost 按要素成本计算；按生产要素成本计算 uBs[[9je(  
at money-of-the-day price 按付款当日价格计算 ~GS`@IU}  
at or better 按指定或较佳价位〔买卖指令〕  PxK  
at par 按面值计算；平价 {{=7mbc  
at sight 见票即付 QkzPzbF"  
at the close 按收市盘 `&>!a  
at the opening 按开市盘 YrgwR  
attestation 见证；见证条款 G0//P .#  
at-the-money option 平价期权 KFCzf_P!  
attorney 受权人；受托代表人 yZ+o7?(2p  
attornment 新拥有人承认书 P*(lc:  
attributable profit 可归属利润 }`  
attributable share value 可归属股份价值 AC(}cMM+  
Auckland Stock Exchange 奥克兰证券交易所 s6).?oE  
auction 拍卖 \"PlM!0du  
auctioneer 拍卖商 ;mo}$^49*  
audit 审计；核数 2&!G@5  
Audit Commission 审计署 !cE)LG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] F{f "x
M  
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〕 E( *$wD  
audit review 帐目审查 )WEyB~'o  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B
biBtU  
audited account 审计帐目；经审计的帐目 3QS"n.d  
audited annual account 经审计的周年帐目 ;Fuxj
!gF  
audited balance sheet 经审计的资产负债表 "v~w#\pz7  
auditor 核数师；核数主任；审计师 E<&VK*{zcO  
auditor's certificate 核数师证明书；审计师证明书 ZT_EpT=1  
auditor's report 核数师报告；审计师报告 %r~TMU2"  
Aussie bond 澳元债券 /5r[M=_ihr  
austerity budget 紧缩预算 E9226  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .Fh5:WN  
Australia All Ordinaries Index 澳洲所有普通股票指数 8X*6i-j5E  
Australian Dollar [AUD] 澳元 WFN5&7$W  
Australian Options Market 澳大利亚期权市场 FQ(=Fnqn  
Australian Securities Commission 澳洲证券事务监察委员会 Cg21-G.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -F|(Y1OE  
Australian Stock Exchange 澳大利亚证券交易所 s bW`  
Austrian Schilling [ATS] 奥地利先令 ^O[qCX  
authentication 认证；鉴证 <h7C_^L10\  
authority to purchase 委托购买证；委购书 l= !KZaH  
authorization 认可；核准；授权；授权书 vM\8>p*U  
authorization by direction 指示授权 HPwmi[  
authorization by instruction 指令授权 8u;l<^<  
authorization by warrant 令状授权 rmR7^Ycv/  
authorization of unit trust 单位信托的认可 a50{gb#  
authorized agent 指定代理人 zc,fJM  
authorized capital 法定资本 XF{}St~(  
authorized clerk 出市员 t]"3vE>  
authorized dealer 认可交易商 t91v%L   
authorized financial institution 认可财务机构 Z10#6v  
authorized fund 认可基金 pU`Q[HOs  
authorized fund house 获授权的基金公司；认可基金公司 vD}y%}  
authorized institution 认可机构 }L@!TWR-Qu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W/{HZ<:.  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 +l&ZN\@0X  
authorized insurer 获授权保险人；获认可承保人 WZ"x\K-;  
authorized investment 特准投资项目 r#3_F=xL5  
authorized person 获授权人 m]Z& .,bA  
authorized representative 获授权代表 LfrS:g  
authorized share capital 法定股本 &HZ"<y{j  
automated quotation system 自动报价系统 7PP76$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] i6(y Bn  
自动交易系统〔香港期货交易所有限公司〕  +<AX 0(  
automatic adjustment mechanism 自动调整机制 `;4zIBJ  
automatic adjustment system 自动调整系统 jcOxtDTSW  
Automatic Clearing House 自动票据交换所 .#J'+LxFr  
automatic exchange rates accumulation system 自动化汇率累集系统 ,T jd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !>;p^^e  
automatic teller machine [ATM] 自动柜员机 w]F(o  
autopay 自动转帐 $xlI"-(  
available assets 可用资产 OZLU>LU  
available fiscal reserve 现存财政储备 MBDu0 [c  
available profit 可用利润 SukRJvi  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 RNp3lXf O  
average 平均；平均数；海损 #th^\pV  
average basic salary 平均基本薪金 $0sUh]7y  
average consumer expenditure 平均消费开支；一般消费开支 8TC%]SvYim  
average cost 平均成本 FrB}2  
average cost of land production 增辟土地平均成本 0D:J d6\  
average daily turnover 平均每日成交额 pz@_%IUS  
average daily wage rate 平均每日工资率 g5X+iV  
average expenditure pattern 平均开支模式 O\B_=KWDO  
average growth rate 平均增长率 ;wgm 'jr  
average net fixed assets 固定资产平均净值 "DfvoQP  
average of relatives 相对价格平均数 `gD'q5.z;3  
average price 平均价格 _~=X/I R  
average propensity to consume 平均消费倾向；一般消费倾向 ix$?/GlL  
average propensity to save 平均储蓄倾向；一般储蓄倾向 # TC x8]F  
average rate 平均率 do7 [Nj  
average revenue 平均收入；平均收益 |AuN5|obI  
average stock 平均库存；平均存货 TpuN[Y  
average yearly rent 平均年租 @B*?owba>  
avoidance of double taxation 避免双重课税 \BbemCPAm  
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 8@|+-)t  
5L"{J5R}  
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