一些有用的会计术语(也不知道发的地方对不对)A

A: cb'Y
a_  
A share Ａ股；甲类股份 vD2(M1Q  
abatement of tax 减税；减扣免税额 MYV3</Xj*  
ABN AMRO Bank N.V. 荷兰银行 1 39T*0C  
above-the-line expenditure 线上项目支出；经常预算支出 k]gPMhe  
above-the-line receipt 线上项目收入；经常预算收入 p".wqg*W  
ABSA Asia Limited 南非联合亚洲有限公司 q%k&O9C2]  
absolute change 绝对数值变更 <x$nw'H9  
absolute expenditure 实际开支 kqZRg>1A  
absolute guideline figure 绝对准则数字 h('5x,G%  
absolute interest 绝对权益 !m=Js"  
absolute order of discharge 绝对破产解除令 GYy8kp84  
absolute profit margin 绝对利润幅度 w9u|E46  
absolute value 实值；绝对值 ,c&t#mu*0  
absolutely vested interest 绝对既得权益 @lM-+q(tl  
absorbed cost 已吸收成本；已分摊成本 B]hRYU  
absorption 吸收；分摊；合并 r]}6iF.  
absorption rate 吸收率；摊配率；分摊率 3 u=\d)eq  
ACB Finance Limited 亚洲商业财务有限公司
~%tVb c  
acceptable form of reciprocity 合理的互惠条件 g_PP9S_?  
acceptable rate 适当利率；适当汇率 VxOWv8}|  
acceptance agreement 承兑协议 gs0
jwI  
acceptance for honour 参加承兑 ;L",K?6#  
acceptor 承兑人；接受人；受票人 |j/Y#.k;{0  
acceptor for honour 参加承兑人 #N`MzmwS  
accident insurance 意外保险 1Q^u#m3  
Accident Insurance Association of Hong Kong 香港意外保险公会 nT4Ryld  
accident insurance scheme 意外保险计划 i.K!;E>  
accident year basis 意外年度基准 }X])05
5S  
accommodation 通融；贷款 l'Li!u  
accommodation bill 通融票据；空头票据 'rXf  
accommodation party 汇票代发人 N?S;v&q+  
account balance 帐户余额；帐户结余 'G[G;?F  
account book 帐簿 H{_D#It  
account collected in advance 预收款项 5`}za-  
account current book 往来帐簿 O)R}|  
account of after-acquired property 事后取得的财产报告 Y]~-S
 
account of defaulter 拖欠帐目 ;j~%11  
account payable 应付帐款 +p _?ekV\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 EBWM8~Nm#  
account receivable 应收帐款 _8SB+s*  
account receivable report 应收帐款报表 {{bwmNv"  
account statement 结单；帐单；会计财务报表 |ggtb\W  
account title 帐户名称；会计科目 /J"fbBXwY  
accountant's report 会计师报告 !:xE X~  
Accountant's Report Rules 会计师报告规则 ":sp0(`h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~c+=$SL-=  
Accounting Arrangements 《会计安排》
LO%e1y  
accounting basis 会计基础 bFG?mG:  
accounting by Official Receiver 破产管理署署长呈交的帐目 {[bpvK  
Accounting Circular 《会计通告》 pi70^`@'B  
accounting class 会计类别 ,[N(XstI  
accounting date 记帐日期；会计结算日期 npytb*[|c  
accounting for money 款项核算 WAuT`^"u  
Accounting Officer 会计主任 DIP%*b#l$\  
accounting period 会计报告期；会计期 s9Tn|Pm+!\  
accounting policy 会计政策；会计方针 9 M?UPE  
accounting practice 会计惯例 5D-as9k*  
accounting principle 会计准则 *Vb#@O!  
accounting record 会计记录 eMEKR5*-O  
accounting report 会计报告 1f"}]MbLR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jL)Y'  
Accounting Society of China 中国会计学会 5Uhxl^c  
accounting statement 会计报表 GaJE(N  
accounting system 会计制度；会计系统 VqD_FS;E  
accounting transaction 会计事项；帐务交易 f]sR4mhO  
accounting treatment 会计处理 RV]QVA*i  
accounting year 会计年度 U![$7k>,pr  
accretion 增值；添加 Dbx zqd  
accrual 应计项目；应累算数目 n0K+/}m  
accrual basis 应计制；权责发生制 xe.f]a  
accrual basis accounting 应计制会计；权责发生制会计 1NTx?JJfW  
accrue 应累算；应计 rHybP6C<  
accrued benefit 应累算利益 03iy[~Y2  
accrued charges 应计费用 Pktnj
dFV  
accrued cumulative preference share dividend 应累算的累积优先股股息 p.MLKp-'  
accrued expenses 应累算费用 V3|" v4  
accrued interest payable 应付利息；应计未付利息 5&A' +]  
accrued interest receivable 应收利息；应计未收利息 yI!W658$6  
accrued right 累算权益 xIb{*)BUwc  
accruing profit 应累算的利润 xVI"sBUu  
accumulated fiscal reserve 累积财政储备 ?#doH,  
accumulated profit 累积利润；滚存溢利 cJSwA&  
accumulated reserve 累积储备 .R4,fCN  
accumulation of surplus income 累积收益盈余 TR `C|TV>  
acquired assets 既得资产 bF;|0X$ x  
acquisition 收购；购置；取得 4v(?]]X  
acquisition cost 购置成本 'm<L}d  
acquisition expenses 购置费用 VD!PF'  
acquisition of 100% interest 收购全部股权 xudZ7  
acquisition of control 取得控制权 .'l3NV^{  
acquisition of fixed assets 购置固定资产 C=K{;.  
acquisition of shell “买壳” wvxqgXnB\  
acquisition price 收购价 KB~`3Wj|Z  
act of God 天灾 B'O1dRj&6  
acting partner 执事合伙人 WU/5i 8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [H$kVQC  
active partner 积极参与的合伙人 c>r~pY~$  
active trading 交投活跃 b;vVlIG  
actual circulation 实际流通 2>J;P C[;  
actual cost 实际成本 XfEp_.~JM  
actual expenditure 实际开支；实际支出 )\W}&9 >  
actual income 实际入息；实际收入；实际收益 6Y.k<oem  
actual market 现货市场 LF(S"Of  
actual price 现货价；实际价格 /7a3*a  
actual profit 实际利润 3c:fYE  
actual quotation 实盘；实际价位；实际报价 %rl<%%T#.M  
actual year basis 按实际年度计算 P=E10  
actuals 实货 TL-ALtG  
actuarial investigation 精算调查 KZ=5"a  
actuarial principle 精算原则 sUkn.g!  
actuarial report 精算师报告 W=#jtU`:5  
Actuarial Society of Hong Kong 香港精算学会 l;h -`( 11  
actuarial valuation 精算师估值 \f]w'qiW5  
actuary 精算师 tqt~F2u  
ad referendum agreement 暂定协议；有待覆核的协定 Xp6Z<Z&N  
ad valorem duty 从价税；按值征税 =8]Ru(#Ig  
ad valorem duty system 从价税制 ne[H`7c  
ad valorem fee 从价费 PKGqu,J,  
ad valorem tariff 从价关税 )1YGWr;ykS  
additional allowance 额外免税额 ;s4e8![o3  
additional amount for unexpired risk 未过期风险的额外款额 a@? Bv  
additional assessable profit 补加应评税利润 HR  
additional assessment 补加评税 ?H{?jJj$H  
additional commitment 额外承担 ds2xl7jg  
additional commitment vote 额外承担拨款 gxVJH'[V5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 e9C
vdR  
additional dependent parent allowance 供养父母额外免税额 wSALK)T1{  
additional provision 额外拨款 _jVJkg)]  
additional stamp duty 附加印花税 ,[_)BM  
additional tax 补加税罚款；补加税款 Kr4%D*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 daf-B-  
adjudged bankrupt 被裁定破产 -O@/S9]S)  
adjudicated bankrupt 裁定破产人 6hFs{P7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Idj Z2)$  
adjudication of bankruptcy 裁定破产；宣告破产 OaByfo<S  
adjudication of insolvency 裁定无力偿还债务 f8f|'v|  
adjusted actual 经调整的实数；调整后的实数 g ZES}]N  
adjusted current assets 经调整的流动资产；调整后的流动资产 :X1Y  
adjusted figure 经调整的数字；调整后的数额 +\vN#xDz  
adjusted liabilities 经调整的负债；调整后的负债 $ Fy)+<  
adjusted loss 经调整的亏损；调整后的亏损 Aq$o&t  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 [2 Rz8e^  
adjusted profit 经调整的利润；调整后的利润 ~(cqFf  
adjusted surplus 经调整的盈余额；调整后的盈余额 u b@'(
*  
adjusted value 经调整的价值；调整后的价值 0zjGL7  
adjustment 调整；修订；理算〔保险〕 E /ycPqD  
adjustment centre 调剂中心 CF+:v(NL  
adjustment lag 调整过程的时间差距；调整时差 7=
A @P  
adjustment mechanism 调整机制 tg~7^(s  
adjustment of loss 亏损调整 )_l(WF.  
adjustment process 调整过程；调整程序 Ax4;[K\Q  
adjustment range 调整幅度 eW_EWVH  
administered exchange rate 受管制汇率 @d^MaXp_P  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 x ;]em9b  
administration expenses 行政费用 E_xk8X~  
administration fee 手续费；行政费 %!L*ec%,  
administration in bankruptcy 破产管理 OJ7
y  
administration order 遗产管理令 ?xE'i[F @  
administrator 管理人；遗产管理人 2T"[$iH!7  
administrator of the estate 遗产管理人 XpT})AV  
admission of debt 债项承认书 `KP}pi\  
admission of proof 接纳债权证明 sJ_3tjs)  
advance 放贷款项；垫付款项；预支款项；预付款项 kPnuU!  
advance account 暂支帐目；预付款帐户 ~}G#ys\1  
advance compensation 预付补偿金 6x@]b>W  
advance from shareholder 股东垫款 c[?&;# feV  
advance pending reimbursement 预支以待日后付还
s%N6^}N  
advanced economy 先进经济体系 z2dW)_fU$  
advancement 预付；预付财产 !:D,|k\m  
advances warrant 垫款令 NE@P8pQ>  
advancing 贷出 %1i *Y*wg  
adverse balance 逆差 Ez>!%Hpn\  
adverse exchange 逆汇 sgB|2cj;j  
advertisement addressed to shareholders 在报章刊登的致股东通告 l-'\E6grdH  
advice for collection 托收通知书 ZgzYXh2  
advice of drawing 提款通知书；汇票通知书 Ak\"
C4s  
advice of payment 付款通知 ^P*+0?aFr  
Advisory Committee [Securities and Futures Commission] <yKyM#4X  
谘询委员会〔证券及期货事务监察委员会〕 w< |Lx#L}  
Advisory Committee on Diversification 经济多元化谘询委员会 MIc(B_q  
affidavit 誓章；遗产申报誓章 j)jt&Gg'  
affidavit of no receipt 述明无收款的誓章 x=Ez hq]X  
affiliate 联号；联营公司；附属公司 TyaK_XW  
affiliated company 附属公司；联号；联营公司 ~A
>-tn}O  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >DR/lBtL  
affordability 负担能力 3^F1hCB  
African Development Bank [AfDB] 非洲开发银行 PO0/C q)  
after-acquired property 事后取得的财产 d 4
;   
after-hours dealing 市后交易 42 rIIJ1A  
after-tax profit 税后盈利；税后利润；税后溢利 Z^yn S  
agency agreement 代理协议 R)GDsgXy  
agency expenses 代理机构的开支 sO&eV68 [  
agency fee 代理费 X*M--*0q'  
Agency Law 《代理法》 j1dz'G}hj  
agent 代理人；承销人 /^[K  
agent of company 公司代理人 l37l| xp~  
agent's fee 代理人费；经纪费 ,,Vuvn  
aggregate 总计；总数；总体数字 /oU$TaB>(  
aggregate amount 总款额；总额 *zDL
5 9  
aggregate assets and liabilities 总体资产与负债 JjQTD-^  
aggregate at constant price 按固定价格计算的总体数字 M`@Es#s  
aggregate demand 总需求 V8z*mn
D  
aggregate gross position 总持仓量 `?vI_>md'!  
aggregate limit 总限额 mP ^*nB@,  
aggregate of salaries tax 合计薪俸税 `)1qq @  
aggregate performance 总体表现；总体业绩 Dzw>[   
aggregate supply 总体供应 3;EBKGg|  
aggregate surplus 总盈余 ?)"v~vs  
aggregate total 整体总额 qo}u(pOj|  
aggregate value 总值；合计价值 l,E4h-$  
aggregated basis 合计基准 S2 YxA  
aggregated net chargeable income 合计应课税入息实额 + oNrc.  
aggregation 合并计算；合计；总和 A:,V)  
aggregation of incomes of husband and wife 夫妇入息合并计算 o){<PN|z  
aggregation of property 财产的总和 nZkMyRk  
agio 差价；贴水 g7]g0*gxXW  
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;t$U=M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  ev(E  
《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》 /C[XC7^4'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ZF;s`K)  
《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》 (FNX>2Mv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment N_y#Y{c{(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 X#u< 3<P  
agreement for a settlement 授产协议 ltmD=-]G_  
agreement for assignment 转让协议 O:[@?l  
agreement for sale 售卖协议；买卖协议 {=kW?  
agreement for sale and purchase 买卖协议 ( z%t  
agreement for the payment of interest 支付利息协议 m\J"P'=  
agreement for the repayment of money 还款协议 7e@Bkq0)  
agreement of reinsurance 再保险协议 Zq\ p%AU9  
Agricultural Bank of China 中国农业银行 LwEc*79  
air passenger departure tax 飞机乘客离境税 ]4&B*
]j  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3- 4jSN\  
airport tax 机场税 yI*h"?7T  
alcohol duty 酒精税 qyYf&VC}  
alienation 让与；让渡；转让 {:BY IdX  
alimony 生活费；赡养费 ~DK=&hCd!  
All Ordinaries Index [AOI] 所有普通股指数 C=PV-Ul+  
all risks 全险；综合险 ;Q%3WD  
All Sales Record for Stock Market 《股票市场成交报告》 I6F $@  
Allied Capital Resources Limited 新联财务有限公司 e\i}@]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (`K~p Z  
allocation letter 拨款信件 ;JR_z'<  
allocation of fund 分配款项；预留款项 [r=U-  
allocation of profit 利润分配；溢利分配 *uZ'MS  
allocation warrant 拨款令 L~L]MC&  
allotment 分配；配股 M%FKg/  
allotment notice 股份配售通知；配股通知 Zq"wq[GC
N  
allotment of shares 股份分配 A/*h[N+2!  
allowable 可获宽免；免税的 *Ja,3Qq  
allowable business loss 可扣除的营业亏损 xT3l>9i  
allowable expenses 可扣税的支出 Dlu]4n[LB  
allowance 免税额；津贴；备抵；准备金 /pnQKy.  
allowance for debts 债项的免税额 C)qP9uW  
allowance for depreciation by wear and tear 耗损折旧免税额 ,DWC=:@X  
allowance for funeral expenses 殡殓费的免税额 fm^)u"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mi{ r7.e5I  
allowance for repairs and outgoings 修葺及支出方面的免税额 JWs?az  
allowance to debtor 给债务人的津贴 W|[k]A` 2  
alteration of capital 资本更改 sh8(+hg  
alternate trustee 候补受托人 T1~,.(#  
amalgamation 合并 q e;O Ox  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vpqMKyy  
ambit of charges 征税范围；收费范围 %c,CfhEV%&  
amended valuation 经修订的估值 55|.MXzq  
American Commodities Exchange 美国商品交易所 7!E7XP6,~>  
American Express Bank Limited 美国运通银行 >{kPa|  
American Stock Exchange 美国证券交易所 ~qmu?5  
amortization 摊销 Rk52K*Dc  
amount due from banks 存放银行同业的款项 >dqeGM7Np>  
amount due from banks abroad 存放海外银行同业的款项 9w,u4q  
amount due from holding companies 控股公司欠款  Ry iS  
amount due from local banks 存放本港银行同业的款项 ;Ajy54}
7  
amount due to banks 银行同业的存款 N&+DhKw  
amount due to banks abroad 海外银行同业的存款 mnWbV\VY  
amount due to holding companies 控股公司存款 W/|C  
amount due to local banks 本港银行同业的存款 h\$
juIQa  
amount due to outport banks 外埠银行同业的存款 9]TvLh3  
amount for note issue 发行纸币的款额  al:c2o  
amount of bond 担保契据的款额 Q\<^ih51  
amount of consideration 代价款额 }x}JzA+2  
amount of contribution 供款数额 AehkEN&H/t  
amount of indebtedness 负债款额 @](\cT64i3  
amount of principal of the loan 贷款本金额 r<L>~S>yb  
amount of rates chargeable 应征差饷数额 ='|H
UxFi  
amount of share capital 股本额 H)&pay  
amount of sums assured 承保款额 Z8Il3b*)  
amount of variation 变动幅度 T~'9p`IW  
amount of vote 拨款数额 lEv<n6:_  
amount payable 应付款额 wC[Bh^]  
amount receivable 应收款额 hFWK^]~ a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;P4tqY@  
analysis 分析 ym)`<[T  
ancillary risk 附属风险 Z ]WA-Q6n  
annual account 周年帐目；周年帐目报表；年度决算；年结 Sk,9<@  
annual accounting date 年结日期 O6pL )6d  
annual allowance 每年免税额；年积金；年度津贴；年津 2i~qihx5^  
annual balance 年度余额 \V,;F!*#G  
annual disposable income 每年可动用收入 )\TI^%s  
annual estimates 周年预算 J]|lCwF  
annual fee 年费 P>t[35/1  
annual general meeting 周年大会 U)N_/  
annual growth rate 年增率；每年增长率 XK5q
E"  
annual long-term supplement 长期个案每年补助金 = A !;`G  
annual pensionable emolument 可供计算退休金的年薪 t7p`A8
&  
annual report 年报 ?I`ru:iG  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _('KNA~
 
annual return 周年报表；周年申报表；每年报税表格 ~:%rg H  
Annual Return Rules 《周年报表规则》 -f-2!1&<3h  
annual review of consumer prices 每年消费物价回顾 NK@G0p~O  
annual roll-forward basis 逐年延展方式 &`'gO 9  
annual salary 年薪 r.:H`  
annual statement 年度报表；年度决算表 Vhs:X~=qL  
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 61J01(+|  
annuitant 年金受益人 Ng} AEAFp  
annuity 年金 k&1~yW  
annuity contract 年金合约 '.wyfSH@  
annuity on human life 人寿年金 AT{ewb  
antecedent debt 先前的债项 g{cHh(S  
ante-dated cheque 倒填日期支票 "kjjq~l  
anticipated expenditure 预期开支 \k|ZbCWg  
anticipated net profit 预期纯利 ,{{uRs/  
anticipated revenue 预期收入 SdfrLdi}Y  
anti-inflation measure 反通货膨胀措施 ]{[VTjC7rY  
anti-inflationary stance 反通货膨胀立场  -'|pt,)  
apparent deficit 表面赤字 Vhww-A  
apparent financial solvency 表面偿债能力 O$%C(n(  
apparent partner 表面合伙人 sQS2U6  
application for personal assessment 个人入息课税申请书 ~4mgYzOmD`  
application of fund 资金应用 .#;;pu7W  
application to release as liquidator and to destruct the books of accounts and documents fxQ
N
 
申请免除清盘人职务及毁灭帐簿与文件 ?7cF_Zvve  
appointed actuary 委任精算师 M9
@#W"  
appointed auditor 委任核数师；委任审计师 
}>:x  
appointed trustee 委任的受托人 xe
: D7  
appointer 委任人 ;6} *0V_!k  
apportioned pro rata 按比例分摊 O>Nop5#o  
apportionment 分配；分摊 kgz2/,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?6 "F.\O@  
apportionment formula 分摊方程式 %XqLyeOS  
apportionment of estate duty 遗产税的分摊 s.rS06x  
appraisal 估价；评估 I$neE"wW  
appreciable growth 可观增长 &0 VM <  
appreciable impact 显着影响 {=,?]Z+  
appreciable increase 可观增长 rY>{L6d  
appreciation 增值；升值 %Ya-;&;`  
appreciation against other currencies 相对其他货币升值 t$=0
C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m//(1hWv7  
appreciation tax 增值税 VB 8t"5  
appropriation 拨款；拨用；拨付 OX?9 3AlG  
appropriation account 拨款帐目 >29eu^~nh  
Appropriation Bill 拨款法案 Z<|caT]Q(  
appropriation-in-aid system 补助拨款办法 qx"?')+  
approved assets 核准资产 -9U'yL90B  
approved basket stock 认可一篮子证券 |Js96>B:  
approved budget 核准预算 {cv,Tz[Q>  
approved charitable donation 认可慈善捐款 ~}mX#,  
approved charitable institution 认可慈善机构 V&_5q`L  
approved currency 核准货币；认可货币 I@ch 5vl4  
approved estimates 核准预算 (*%+!PS  
approved estimates of expenditure 核准开支预算 =ot`V; Q>  
approved overseas insurer 核准海外保险人 [pmZ0/l  
approved overseas trust company 核准海外信托公司 P,O9On  
approved pooled investment fund 核准汇集投资基金 AO'B p5:Q  
approved provident fund scheme 认可公积金计划 1GW=QbO 6  
approved provision 核准拨款 }@OykN  
approved redeemable share 核准可赎回股份 0X)'8N  
approved regional stock 认可地区性证券 %+G/oF|  
approved retirement scheme 认可退休金计划 hSD)|  
approved subordinated loan 核准附属贷款  { Lt\4h  
arbitrage 套戥；套汇；套利 1C=}4^Pu  
arbitrageur 套戥者；套汇者 L`+\M+  
arbitrary amount 临时款项 _SC>EP8:Z  
arrangement 措施；安排；协定 *kxk@(lT?  
arrears 欠款 6yF4%Sz9  
arrears of pay 欠付薪酬 B{|P}fN5}  
arrears of revenue 逾期未收税款；逾期未收的帐项 =?57*=]0M  
articles of association 组织章程；组织细则；组织章程细则 >;QkV6i7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fZXJPy;n  
ascertainment of profit 确定利润 5-w6(uu  
"Asia Clear" “亚洲结算系统” 5Lt&P 5BY  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9r7QE&.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D|Z,eench  
Asian Development Fund [ADF] 亚洲发展基金 vdNh25a<h  
Asian dollar bond 亚洲美元债券 HF5aU:M  
Asian dollar market 亚洲美元市场 RH. oo&  
Asian dollar rate 亚洲美元利率 mYb8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 C did*hxJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $;+B)#  
asked price 沽盘；喊价；索价；卖方报价 KI$?0O  
assessable income 应评税入息 |zvxKIW;wd  
assessable loss 应评税亏损 y3$' gu|  
assessable profit 应评税利润 \x x<\8Qr_  
assessable value 应评税值 5D]%E?ag  
assessed profit 估定利润 ~/\;7E{8!  
assessed value 经评估价值 @dJ
s  
assessment 评税；评定；估价；评税单 m5zP|s1`['  
assessment number 评税编号；估价编号 89@89-_mC  
assessment of additional tax 补加税评税 'oEFN
C9V  
assessment of performance 业绩评估；实绩评价 GA6Z{U{XS  
Assessor 评税主任 )u]<8  
asset price bubbles 资产价格泡沫 Tc\^=e^N?  
asset-backed securities 具资产保证的证券 S_6`.@B}  
assets accretion 资产增值 7esG$sVj(  
assets and liabilities 资产与负债 tZU"Ud  
assets betterment statement 资产递增表；资产改进表 2X)E3V/*  
assets lending 实物放款；有抵押贷款 Z[AJat@H  
assets of the company passing on the death 死者去世时转移的公司资产 E] t:_v  
assets pledged as security for liabilities 用作负债抵押的资产 J(M0t~RZ  
assets portfolio 资产投资组合 e
z86+  
assets price 资产价格 T[<ll
h'+  
assets quality 资产质素 bR*T}w$<  
assets realization 资产变现 QhZ!A?':U  
assets refinancing arrangement 资产再集资安排 /43DR;4  
assets securitization 资产证券化 ssi{(}H/Jv  
assets situated outside Hong Kong 在香港以外地方的资产 cWp n/.a  
assets stripping 削减资产；拆卖资产 Iu(T@",Q#  
assets value 资产值 YT,1E>rd  
assignee 承让人 >H5BY9]I  
assignment 转让；转让书；转让契 v>)[NAY9  
assignment of interest 权益转让 +tkd($//  
assignment of letters patent and trade mark 专利证书及商标转让 m3 (fr  
assignment of property 物业转让；物业转让书  M5exo   
assignment right 转让权 2v`VtV|B  
assignor 转让人 VuJth  
associate 有联系的人；有关连人士；相联者；合伙人；联系人  mbd
  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ps<)?q6(  
associate member 附属会员 {)ZbOq2  
associated body corporate 相联法人团体 Zu\#;O   
associated company 相联公司；联属公司 V>A@Sw  
associated corporation 相联法团 ILF
"m;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2{XQDOyA  
公认会计师公会〔英国〕 ui G7  
Association of Futures Exchange Brokers 香港期货经纪协会 G~a/g6M4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 YcRjbF,|6  
association of underwriters 承保人组织 ?8! 4!P%n  
assumption of control 接管 2;[75(l6|}  
assurance 担保；保险；转易；转易书 A~nq4@uj  
assurance of interest 权益的转易 _\sm$ `q  
at 19XX price 按一九ＸＸ年价格计算 UH%?{>oRh  
at a discount 按赔价计算；按贴水价格计算；打折扣 Cl<`uW3  
at a premium 按溢价计算；按升水价格计算 q'+XTal  
at call 通知付款；按通知  vxr3|2`  
at constant market price 按固定市价计算 :XBeGNI*#  
at constant price 按固定价格计算 l%fnGe` _  
at cost 按成本计算 StP6G ]x  
at current market price 按当时市价计算；按现时市价计算 fBD5K3  
at current price 按当时价格计算；按现时价格计算 yql+N[  
at factor cost 按要素成本计算；按生产要素成本计算 S][:b  
at money-of-the-day price 按付款当日价格计算 : [aUpX=  
at or better 按指定或较佳价位〔买卖指令〕 A+Y>1-=JO  
at par 按面值计算；平价 Lkk'y
})/  
at sight 见票即付 yn!LJT[~2  
at the close 按收市盘 ;n7k_K#0z!  
at the opening 按开市盘 %>xW_5;Z  
attestation 见证；见证条款 .b N0!  
at-the-money option 平价期权 6$)Yqg`X  
attorney 受权人；受托代表人 L V33vy  
attornment 新拥有人承认书 W|D'S}J  
attributable profit 可归属利润 g6QkF41nG  
attributable share value 可归属股份价值 Gu*;z% b2  
Auckland Stock Exchange 奥克兰证券交易所 XuR!9x^5  
auction 拍卖 7F\U|k
x_  
auctioneer 拍卖商 s;8J= \9W  
audit 审计；核数 NO`a2HR$  
Audit Commission 审计署 )dC%g=dtc  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] G0> 'H1Z  
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〕 b4ORDU  
audit review 帐目审查 r^#.yUz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >4~{CXZ  
audited account 审计帐目；经审计的帐目 Xd|@w{.m*  
audited annual account 经审计的周年帐目 aKH\8O4L5  
audited balance sheet 经审计的资产负债表 {x2N~1!E  
auditor 核数师；核数主任；审计师 [_-CO
}>  
auditor's certificate 核数师证明书；审计师证明书 y7d)[d*Mz  
auditor's report 核数师报告；审计师报告 a4g=cs<9}  
Aussie bond 澳元债券 vWe)cJ  
austerity budget 紧缩预算 s}`=pk/FM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 V%e'H>EC  
Australia All Ordinaries Index 澳洲所有普通股票指数 *tz"T-6O  
Australian Dollar [AUD] 澳元 'OBAnE<.  
Australian Options Market 澳大利亚期权市场 K{M_ 4'\  
Australian Securities Commission 澳洲证券事务监察委员会 {l *ps-fi  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1v`<Vb%"}T  
Australian Stock Exchange 澳大利亚证券交易所 _k5KJKvr  
Austrian Schilling [ATS] 奥地利先令 vuDp_p*]S  
authentication 认证；鉴证 JguE#ob2  
authority to purchase 委托购买证；委购书 gA~Ih  
authorization 认可；核准；授权；授权书 oPzt1Y  
authorization by direction 指示授权 fcJ#\-+E  
authorization by instruction 指令授权 `'Z ;+h]  
authorization by warrant 令状授权 Qkr'C n  
authorization of unit trust 单位信托的认可 z ; :E~;  
authorized agent 指定代理人 7zR7v  
authorized capital 法定资本 ' 'UiQ  
authorized clerk 出市员 68 -I2@&  
authorized dealer 认可交易商 bB)EJCPq>  
authorized financial institution 认可财务机构 g[H7.  
authorized fund 认可基金 ih ,8'D4  
authorized fund house 获授权的基金公司；认可基金公司 mjBXa  
authorized institution 认可机构 u@|GQXC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m&2<?a}l  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Sw'DS  
authorized insurer 获授权保险人；获认可承保人 $`l- c
SH;  
authorized investment 特准投资项目 Q$kSK+ q!  
authorized person 获授权人 tTWYlbDFN  
authorized representative 获授权代表 VEb}KFyP  
authorized share capital 法定股本 CCl*v  
automated quotation system 自动报价系统 t&0n"4$d'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ua4QtDSs  
自动交易系统〔香港期货交易所有限公司〕 "28x-F+J  
automatic adjustment mechanism 自动调整机制 G_42ckLq  
automatic adjustment system 自动调整系统 2

+"#  
Automatic Clearing House 自动票据交换所 @*%5"~F  
automatic exchange rates accumulation system 自动化汇率累集系统 r<&d1fM;X  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 dBobVT'  
automatic teller machine [ATM] 自动柜员机 ;z
Sh9
H  
autopay 自动转帐 O;qS
3  
available assets 可用资产 H1hj` '\"<  
available fiscal reserve 现存财政储备 ym(r;mj!  
available profit 可用利润  U]e;=T:3  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 l6l)M  
average 平均；平均数；海损 HpNf f0c  
average basic salary 平均基本薪金 k*z)AR  
average consumer expenditure 平均消费开支；一般消费开支 K +w3YA  
average cost 平均成本 }p8a'3@Z  
average cost of land production 增辟土地平均成本 (U$ F) 7  
average daily turnover 平均每日成交额 =UTv  
average daily wage rate 平均每日工资率 *(o~pxFTR  
average expenditure pattern 平均开支模式 Rfa1v*(  
average growth rate 平均增长率 Wv(VV[?/&  
average net fixed assets 固定资产平均净值 YM
1@B`yWE  
average of relatives 相对价格平均数 s{IycTbz  
average price 平均价格 )5&w  
average propensity to consume 平均消费倾向；一般消费倾向 l)XzU&Sc~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 oWx! 'K6]V  
average rate 平均率 ~2rZL  
average revenue 平均收入；平均收益 ?LvZEiJ  
average stock 平均库存；平均存货 HK:?Y[ebs  
average yearly rent 平均年租 T:na\y/{j  
avoidance of double taxation 避免双重课税 f>p;Jh{2fn  
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/762&2X  
--  _,;  
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