一些有用的会计术语(也不知道发的地方对不对)A

A: |AFF*]e S  
A share Ａ股；甲类股份 ^S<
Z'S  
abatement of tax 减税；减扣免税额 8kMMQES  
ABN AMRO Bank N.V. 荷兰银行 t4gD*j6J3  
above-the-line expenditure 线上项目支出；经常预算支出 sp_(j!]jX  
above-the-line receipt 线上项目收入；经常预算收入 XLmbpEh  
ABSA Asia Limited 南非联合亚洲有限公司 Opjt? ]  
absolute change 绝对数值变更 kdmVHiGF  
absolute expenditure 实际开支 sgCIY:8  
absolute guideline figure 绝对准则数字 PI{sO |  
absolute interest 绝对权益 x[
(2}Qd  
absolute order of discharge 绝对破产解除令 JpuW !I  
absolute profit margin 绝对利润幅度 >Y2Rr9  
absolute value 实值；绝对值 /AMtT%91  
absolutely vested interest 绝对既得权益 5lU`o  
absorbed cost 已吸收成本；已分摊成本 !/jx4w~R  
absorption 吸收；分摊；合并 9l,Gd  
absorption rate 吸收率；摊配率；分摊率 p^L6uM  
ACB Finance Limited 亚洲商业财务有限公司 qbP[ 9  
acceptable form of reciprocity 合理的互惠条件 vxqMo9T  
acceptable rate 适当利率；适当汇率 JWn9&WK  
acceptance agreement 承兑协议 ;Rnb^t6Z  
acceptance for honour 参加承兑 '|]zBpz  
acceptor 承兑人；接受人；受票人 |fw+{f  
acceptor for honour 参加承兑人 {Or|] 0  
accident insurance 意外保险 ,/d-o;W  
Accident Insurance Association of Hong Kong 香港意外保险公会 %< W1y  
accident insurance scheme 意外保险计划 8Ae
fgjE  
accident year basis 意外年度基准 p O: EJ  
accommodation 通融；贷款 x&9I2"  
accommodation bill 通融票据；空头票据 <c\aZ9+V  
accommodation party 汇票代发人 S>"dUM  
account balance 帐户余额；帐户结余 ,#c-"xY  
account book 帐簿 ^ 1J;SO|  
account collected in advance 预收款项 7PisX!c,h  
account current book 往来帐簿 C&5T;=<jKO  
account of after-acquired property 事后取得的财产报告 y!v$5wi  
account of defaulter 拖欠帐目 gH_r'j  
account payable 应付帐款 +-.BF"}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,$}Q#q  
account receivable 应收帐款 _aDx('  
account receivable report 应收帐款报表 <4O=[Q5S  
account statement 结单；帐单；会计财务报表 Lqch~@E&%#  
account title 帐户名称；会计科目 . }=;]=  
accountant's report 会计师报告 3)3'-wu  
Accountant's Report Rules 会计师报告规则 X,OxvmDm  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k~q[qKb8y:  
Accounting Arrangements 《会计安排》 Uc6U!X  
accounting basis 会计基础 R/b=!<  
accounting by Official Receiver 破产管理署署长呈交的帐目 2XXEg>CU  
Accounting Circular 《会计通告》 mYy3KqYu  
accounting class 会计类别 d

->b9  
accounting date 记帐日期；会计结算日期 UWusSi3+LG  
accounting for money 款项核算 O!j@8~='  
Accounting Officer 会计主任 p[/n[@<8=  
accounting period 会计报告期；会计期 XBr>K>(  
accounting policy 会计政策；会计方针 NKB!
_R+  
accounting practice 会计惯例 HFDg@@
 
accounting principle 会计准则 I9u=RIs  
accounting record 会计记录 Jz|(B_U  
accounting report 会计报告 _n_i*p '2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F_21`Hj  
Accounting Society of China 中国会计学会 o3W5FHFAv  
accounting statement 会计报表 8bK}&*z<  
accounting system 会计制度；会计系统 []Fy[G.)H  
accounting transaction 会计事项；帐务交易 kh5V&%>?  
accounting treatment 会计处理 d")r^7  
accounting year 会计年度 aSK$#Xeu  
accretion 增值；添加 ##n\9ipD  
accrual 应计项目；应累算数目 IcIMa  
accrual basis 应计制；权责发生制 ZtvU~'Q  
accrual basis accounting 应计制会计；权责发生制会计 A5/h*`Q\\  
accrue 应累算；应计 t)m4"p7  
accrued benefit 应累算利益 _rR.Y3N  
accrued charges 应计费用 a%]p*X!  
accrued cumulative preference share dividend 应累算的累积优先股股息 @+2Zt%  
accrued expenses 应累算费用 V2y[IeSQ  
accrued interest payable 应付利息；应计未付利息 _ Po9pZ  
accrued interest receivable 应收利息；应计未收利息 Ec[:6}  
accrued right 累算权益 WI
6er;D  
accruing profit 应累算的利润 K{iayg!k  
accumulated fiscal reserve 累积财政储备 9z-"JnM  
accumulated profit 累积利润；滚存溢利 pTN_6=Y"  
accumulated reserve 累积储备 sV+>(c-$  
accumulation of surplus income 累积收益盈余 *o>E{  
acquired assets 既得资产 wXZ-%,R-D  
acquisition 收购；购置；取得 Zn^E
 
acquisition cost 购置成本 P#0_  
acquisition expenses 购置费用 FE5R ^W#u-  
acquisition of 100% interest 收购全部股权 J\{)qJ*jp  
acquisition of control 取得控制权 $_ NaxV  
acquisition of fixed assets 购置固定资产 P9'5=e@jB  
acquisition of shell “买壳” <T}#>xHs3  
acquisition price 收购价 %EpK=;51U  
act of God 天灾 vx4& ;2  
acting partner 执事合伙人 Hv=coS>g:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \.{JS>!  
active partner 积极参与的合伙人 YW'Y=*  
active trading 交投活跃 _9-Ajv  
actual circulation 实际流通 ~q4y'dBy*  
actual cost 实际成本 [6Wr t8"  
actual expenditure 实际开支；实际支出 Ltj}>.+  
actual income 实际入息；实际收入；实际收益 l-Xx
v  
actual market 现货市场 RS:0xN\JN  
actual price 现货价；实际价格 MVj@0W33m  
actual profit 实际利润 Z/I!\  
actual quotation 实盘；实际价位；实际报价 eGE%c1H9a  
actual year basis 按实际年度计算 hT_snb;ow  
actuals 实货 |-R::gm  
actuarial investigation 精算调查 f>'7~69  
actuarial principle 精算原则 t"L:3<U7  
actuarial report 精算师报告 \Dc\H)  
Actuarial Society of Hong Kong 香港精算学会 v_ J.M]  
actuarial valuation 精算师估值 ZD<,h` lZ  
actuary 精算师 *dQRs
6  
ad referendum agreement 暂定协议；有待覆核的协定 P``hw=L  
ad valorem duty 从价税；按值征税 d-*9tit  
ad valorem duty system 从价税制 a=J?[qrx  
ad valorem fee 从价费 CVUDN2  
ad valorem tariff 从价关税 s,}<5N]U  
additional allowance 额外免税额 sDF J  
additional amount for unexpired risk 未过期风险的额外款额 :vr,@1c  
additional assessable profit 补加应评税利润 C
JC|%i3  
additional assessment 补加评税 f&`*x
t/  
additional commitment 额外承担 \?g%>D:O;  
additional commitment vote 额外承担拨款 \uYUX~}i"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >hhd9  
additional dependent parent allowance 供养父母额外免税额 Uy
h  
additional provision 额外拨款 M&K@><6k,k  
additional stamp duty 附加印花税 ufJFS+?  
additional tax 补加税罚款；补加税款 IQ_0[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Cjh&$aq  
adjudged bankrupt 被裁定破产 P]TT  
adjudicated bankrupt 裁定破产人 01dx}L@hz  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 EvYw$
j  
adjudication of bankruptcy 裁定破产；宣告破产 <Kh\i'8  
adjudication of insolvency 裁定无力偿还债务 =UV?Pi*M>  
adjusted actual 经调整的实数；调整后的实数 Y[H_?f=;%  
adjusted current assets 经调整的流动资产；调整后的流动资产 |Bn=$T]  
adjusted figure 经调整的数字；调整后的数额 Cb13Qz  
adjusted liabilities 经调整的负债；调整后的负债 _(jE](,  
adjusted loss 经调整的亏损；调整后的亏损 UqHOS{\Sz  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Z 0:2x(x9  
adjusted profit 经调整的利润；调整后的利润 1_t Dp&UO  
adjusted surplus 经调整的盈余额；调整后的盈余额 d;=,/a  
adjusted value 经调整的价值；调整后的价值 b'OO~>86  
adjustment 调整；修订；理算〔保险〕 !69^kIi$  
adjustment centre 调剂中心 -r2cK{Hhp&  
adjustment lag 调整过程的时间差距；调整时差 cU>&E*wD  
adjustment mechanism 调整机制 7mjj%  
adjustment of loss 亏损调整 9t[278B6  
adjustment process 调整过程；调整程序 WNx^Rg" >'  
adjustment range 调整幅度 U\[V !1O  
administered exchange rate 受管制汇率 4A&e+kz&:R  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 y"hM6JI  
administration expenses 行政费用 MT5A%|He
 
administration fee 手续费；行政费 I%&9`ceWY  
administration in bankruptcy 破产管理 xo%iL  
administration order 遗产管理令 PHXP1)^}S  
administrator 管理人；遗产管理人 t2:c@)  
administrator of the estate 遗产管理人 <d^7B9O?&w  
admission of debt 债项承认书 yjO7/<2  
admission of proof 接纳债权证明 [vi4,'wm  
advance 放贷款项；垫付款项；预支款项；预付款项 Po_OQJ:bd  
advance account 暂支帐目；预付款帐户 <7rK  
advance compensation 预付补偿金 %8tN$8P  
advance from shareholder 股东垫款 )L!R~F C  
advance pending reimbursement 预支以待日后付还 '2tEKVb  
advanced economy 先进经济体系 cg.e(@(  
advancement 预付；预付财产 HLk"a-+'  
advances warrant 垫款令 aC},h  
advancing 贷出 S3'g(+S  
adverse balance 逆差 3azc`[hl  
adverse exchange 逆汇 )eEvyU  
advertisement addressed to shareholders 在报章刊登的致股东通告 p^:Lj9Qax  
advice for collection 托收通知书 'k67$H  
advice of drawing 提款通知书；汇票通知书 s,v#lJ]d0W  
advice of payment 付款通知 EVL;"   
Advisory Committee [Securities and Futures Commission] c 2@@Rd~M  
谘询委员会〔证券及期货事务监察委员会〕 ##_Za6/n  
Advisory Committee on Diversification 经济多元化谘询委员会 S=g-&lK  
affidavit 誓章；遗产申报誓章 OgS8.wX  
affidavit of no receipt 述明无收款的誓章 of`]LU:  
affiliate 联号；联营公司；附属公司 *\WI!%  
affiliated company 附属公司；联号；联营公司 `Y;gMrp  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }^<zVdwp  
affordability 负担能力 FNM"!z  
African Development Bank [AfDB] 非洲开发银行 _PbfFY #  
after-acquired property 事后取得的财产 _e_%U<\4  
after-hours dealing 市后交易 Sg$\ab$  
after-tax profit 税后盈利；税后利润；税后溢利 %MJ
7u}  
agency agreement 代理协议 &-:yn&f7  
agency expenses 代理机构的开支 l{U3;  
agency fee 代理费 ~K96y$ DTE  
Agency Law 《代理法》 )R@gnTe  
agent 代理人；承销人 DxgT]F%  
agent of company 公司代理人 gk1S"H  
agent's fee 代理人费；经纪费 X
gKG\C=3  
aggregate 总计；总数；总体数字 WS/+Yl  
aggregate amount 总款额；总额 %`1vIr(7  
aggregate assets and liabilities 总体资产与负债 =)YYx8
gR  
aggregate at constant price 按固定价格计算的总体数字 'lk74qU$  
aggregate demand 总需求 ss{=::#  
aggregate gross position 总持仓量 uq%3;#[0  
aggregate limit 总限额 I0vnd7  
aggregate of salaries tax 合计薪俸税 D,j5k3< #  
aggregate performance 总体表现；总体业绩 @>IjfrjV  
aggregate supply 总体供应 9u@h`  
aggregate surplus 总盈余 FBAC9}V"  
aggregate total 整体总额 h3EDN:FQ  
aggregate value 总值；合计价值 1$VI\}  
aggregated basis 合计基准 kA;Tr4EA6  
aggregated net chargeable income 合计应课税入息实额 T:">,*|  
aggregation 合并计算；合计；总和 <M?#3&5A  
aggregation of incomes of husband and wife 夫妇入息合并计算 mtQ{6u  
aggregation of property 财产的总和 $jm<' 4  
agio 差价；贴水 \,gZNe&Vv  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 -!>ZATL<B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 
bMZn7c  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 +fQL~0tA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment u^$Md 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》 eKz~viM'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nE0~Y2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8{fz0H.<?  
agreement for a settlement 授产协议 FqxOHovE  
agreement for assignment 转让协议 1GE%5  
agreement for sale 售卖协议；买卖协议 nj0AO0  
agreement for sale and purchase 买卖协议 k3[h'.ps  
agreement for the payment of interest 支付利息协议 ]3,.g)U*m  
agreement for the repayment of money 还款协议 SzlfA%4+GR  
agreement of reinsurance 再保险协议 YIQ]]q8R!L  
Agricultural Bank of China 中国农业银行 z~e~K`S  
air passenger departure tax 飞机乘客离境税 /_OZ1jX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nvK7*-  
airport tax 机场税 <`_OpNxqW  
alcohol duty 酒精税 niEEm`"  
alienation 让与；让渡；转让 7 eQoc2X2  
alimony 生活费；赡养费 j4xr1y3^  
All Ordinaries Index [AOI] 所有普通股指数 'xZPIj+  
all risks 全险；综合险 K}<!{/fi)  
All Sales Record for Stock Market 《股票市场成交报告》 %)Uvf`Xhh4  
Allied Capital Resources Limited 新联财务有限公司 Z)i1?#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ([CnYv  
allocation letter 拨款信件 [F)/mN  
allocation of fund 分配款项；预留款项 62l0 Z-  
allocation of profit 利润分配；溢利分配 ]|t.wr3AU  
allocation warrant 拨款令 E:4P1,%01+  
allotment 分配；配股 N%rL=zE  
allotment notice 股份配售通知；配股通知 FgQ_a/*  
allotment of shares 股份分配 Owpg]p yVD  
allowable 可获宽免；免税的 ,PMb9O\B  
allowable business loss 可扣除的营业亏损 !8@rK$DB  
allowable expenses 可扣税的支出 E}' d,v#Z{  
allowance 免税额；津贴；备抵；准备金 <S8W~wC  
allowance for debts 债项的免税额 o+_/)c  
allowance for depreciation by wear and tear 耗损折旧免税额 iQzX-a|4]  
allowance for funeral expenses 殡殓费的免税额 k?/vy9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \*%i#]wO@  
allowance for repairs and outgoings 修葺及支出方面的免税额 :n4:@L<%H  
allowance to debtor 给债务人的津贴 +>:}req  
alteration of capital 资本更改 J&"?m.~@  
alternate trustee 候补受托人
LbX6
p  
amalgamation 合并 aMvK8C%7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;IuK2iDt<  
ambit of charges 征税范围；收费范围 CxA\yG3L&  
amended valuation 经修订的估值 7vpN6YP  
American Commodities Exchange 美国商品交易所 >6[ X }  
American Express Bank Limited 美国运通银行 zRy5,,i5=[  
American Stock Exchange 美国证券交易所 )ehB)X  
amortization 摊销 y+";  
amount due from banks 存放银行同业的款项 TG63  
amount due from banks abroad 存放海外银行同业的款项 !jnqA Z  
amount due from holding companies 控股公司欠款 'ztL3(|X6  
amount due from local banks 存放本港银行同业的款项 Vo 6y8@\  
amount due to banks 银行同业的存款 B3>Uba*-)}  
amount due to banks abroad 海外银行同业的存款 \l]pe|0EW  
amount due to holding companies 控股公司存款 RCh$j&Tn  
amount due to local banks 本港银行同业的存款 =,d* {m~A  
amount due to outport banks 外埠银行同业的存款 #x5N{8  
amount for note issue 发行纸币的款额 w38c  
amount of bond 担保契据的款额 |J<pLz  
amount of consideration 代价款额 ~1=.?Ho  
amount of contribution 供款数额 ?z@v3(b[  
amount of indebtedness 负债款额 wyrI8UY  
amount of principal of the loan 贷款本金额 hD$p;LF  
amount of rates chargeable 应征差饷数额 rO(TG  
amount of share capital 股本额 T018)WrhL  
amount of sums assured 承保款额 YQ@dl
 
amount of variation 变动幅度 \)otu\3/  
amount of vote 拨款数额 RO%tuU,-  
amount payable 应付款额 K=c=/`E  
amount receivable 应收款额 [-E{}FL|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OY^n0Zof,  
analysis 分析 -eR!qy:.]5  
ancillary risk 附属风险 J+@MzkpK  
annual account 周年帐目；周年帐目报表；年度决算；年结 5X`w&(]m  
annual accounting date 年结日期 XSp x''l  
annual allowance 每年免税额；年积金；年度津贴；年津 jom}_  
annual balance 年度余额 \]U<hub  
annual disposable income 每年可动用收入 hC|5e|S  
annual estimates 周年预算 @L[PW@:SZ  
annual fee 年费 /lr1hW~Dbk  
annual general meeting 周年大会 :kb1}Wu  
annual growth rate 年增率；每年增长率 8<yV  
annual long-term supplement 长期个案每年补助金 X;OsH  
annual pensionable emolument 可供计算退休金的年薪 KUp  
annual report 年报 T/GgF&i3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U0h)pdo  
annual return 周年报表；周年申报表；每年报税表格 T2:oWjC3$  
Annual Return Rules 《周年报表规则》 8tLT'2+H#  
annual review of consumer prices 每年消费物价回顾 f@! fW&  
annual roll-forward basis 逐年延展方式 i
'W_;Y}  
annual salary 年薪 _K0izKTA.  
annual statement 年度报表；年度决算表 HPtTv}l  
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 V8sH{R-  
annuitant 年金受益人 ~?AC:  
annuity 年金 .DDg%z  
annuity contract 年金合约 lL(p]!K'  
annuity on human life 人寿年金 3$?9uMl#  
antecedent debt 先前的债项 5\akI\  
ante-dated cheque 倒填日期支票 A6^p}_  
anticipated expenditure 预期开支 E!zd(  
anticipated net profit 预期纯利 %\}dbYS '  
anticipated revenue 预期收入 |rE!   
anti-inflation measure 反通货膨胀措施 5q5 )uv"  
anti-inflationary stance 反通货膨胀立场 Q7~'![(a  
apparent deficit 表面赤字 @<D'-mMt  
apparent financial solvency 表面偿债能力 tt6. jo  
apparent partner 表面合伙人 yhcNE8mkQ/  
application for personal assessment 个人入息课税申请书 =vqsd4  
application of fund 资金应用 KInUe(g<9M  
application to release as liquidator and to destruct the books of accounts and documents ^&+zA,aL,A  
申请免除清盘人职务及毁灭帐簿与文件 7
tpAZ<{  
appointed actuary 委任精算师 MxO W)$f  
appointed auditor 委任核数师；委任审计师 3>-[B`dD(  
appointed trustee 委任的受托人 y|q@;*rGNa  
appointer 委任人 Rk($lW)  
apportioned pro rata 按比例分摊 zmrQf/y{R  
apportionment 分配；分摊 Js\-['`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9J~:m$.  
apportionment formula 分摊方程式 jo9J%vo  
apportionment of estate duty 遗产税的分摊 >Z#uFt0<Pm  
appraisal 估价；评估 )-bD2YA{  
appreciable growth 可观增长 5h`m]#YEG  
appreciable impact 显着影响 NuC-qG#  
appreciable increase 可观增长 rNxr
Q  
appreciation 增值；升值 w^06z,  
appreciation against other currencies 相对其他货币升值 H$z>OS_6U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BFBR/d[&  
appreciation tax 增值税 m b%C}8D  
appropriation 拨款；拨用；拨付 W(;x\Nc7  
appropriation account 拨款帐目 $|4cJ#;^L  
Appropriation Bill 拨款法案 !oZQ2z~  
appropriation-in-aid system 补助拨款办法 %04:z77  
approved assets 核准资产 i{o#3  
approved basket stock 认可一篮子证券 [Ja)<!]<  
approved budget 核准预算 _1I K$gb[  
approved charitable donation 认可慈善捐款 @%6)^]m}r  
approved charitable institution 认可慈善机构 cC^W2\  
approved currency 核准货币；认可货币 9@:BK;Fi  
approved estimates 核准预算 QCeMKjCmY  
approved estimates of expenditure 核准开支预算 H@K#|A=a  
approved overseas insurer 核准海外保险人 
'e}uvbK  
approved overseas trust company 核准海外信托公司 =yl4zQmg$  
approved pooled investment fund 核准汇集投资基金 v1LKU  
approved provident fund scheme 认可公积金计划 EkN_8(w  
approved provision 核准拨款 )
.pO2lLF4  
approved redeemable share 核准可赎回股份 Y\.-v\uJu  
approved regional stock 认可地区性证券 LtC~)R  
approved retirement scheme 认可退休金计划 U(U@!G)  
approved subordinated loan 核准附属贷款 K@B" ]6  
arbitrage 套戥；套汇；套利 <^d!Vzr]  
arbitrageur 套戥者；套汇者 cNe0x2Z$?  
arbitrary amount 临时款项 h,^BC^VU9-  
arrangement 措施；安排；协定 u3
U4UK  
arrears 欠款 30D:ZmlY  
arrears of pay 欠付薪酬 !n|#|.0m  
arrears of revenue 逾期未收税款；逾期未收的帐项 EJ1Bq>u7  
articles of association 组织章程；组织细则；组织章程细则 ARPKzF`Wq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %1Yz'AiW[  
ascertainment of profit 确定利润 oFWt(r   
"Asia Clear" “亚洲结算系统” +`ai1-vw  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $j57LY|r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 js~tKUvg  
Asian Development Fund [ADF] 亚洲发展基金 F"!agc2!  
Asian dollar bond 亚洲美元债券 \Ke8W,)ew  
Asian dollar market 亚洲美元市场 yH*hL0mO  
Asian dollar rate 亚洲美元利率 ODm&&W#*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %B@!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +}P%HH]E/p  
asked price 沽盘；喊价；索价；卖方报价 <"<Mbbp  
assessable income 应评税入息 85'nXYN{d  
assessable loss 应评税亏损 Y=r!2u6r~  
assessable profit 应评税利润 *RBV'b  
assessable value 应评税值 (B@X[
~  
assessed profit 估定利润
)T9;6R$b  
assessed value 经评估价值 bG"HD?A_  
assessment 评税；评定；估价；评税单 "jT#bIm  
assessment number 评税编号；估价编号 1@xP(XS  
assessment of additional tax 补加税评税 Bp :~bHf  
assessment of performance 业绩评估；实绩评价 =-_)$GOI'  
Assessor 评税主任 g6WPPpqus  
asset price bubbles 资产价格泡沫 X2qv^G,  
asset-backed securities 具资产保证的证券 C\7u<2c  
assets accretion 资产增值 j.DHqHx  
assets and liabilities 资产与负债 :Zza)>l  
assets betterment statement 资产递增表；资产改进表 UVrQV$g!  
assets lending 实物放款；有抵押贷款 ]Kv q
|}=  
assets of the company passing on the death 死者去世时转移的公司资产 X/l;s  
assets pledged as security for liabilities 用作负债抵押的资产 o+NMA (  
assets portfolio 资产投资组合 mb&lCd^-  
assets price 资产价格 wqUQ"d  
assets quality 资产质素 >)Ioo$B  
assets realization 资产变现 Y(_KizBY  
assets refinancing arrangement 资产再集资安排 P|N2R5(>T  
assets securitization 资产证券化 G8eD7%{b:)  
assets situated outside Hong Kong 在香港以外地方的资产 zCt\o  
assets stripping 削减资产；拆卖资产 ?OE#q$g  
assets value 资产值 um7o!yg,  
assignee 承让人 Ry&q1j  
assignment 转让；转让书；转让契 )>\4ULR83  
assignment of interest 权益转让 Oa! m  
assignment of letters patent and trade mark 专利证书及商标转让 |m)kN2w  
assignment of property 物业转让；物业转让书 K/^ +eoW(  
assignment right 转让权 t0q_>T-kt  
assignor 转让人 OiF{3ae(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 i\)3l%AK]T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ql8bt77eI-  
associate member 附属会员 );Z]SGd  
associated body corporate 相联法人团体 Ry?4h\UX5  
associated company 相联公司；联属公司 e # 5BPI  
associated corporation 相联法团 LEZ&W;bCo  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;$7v%Ls=  
公认会计师公会〔英国〕 gyev5txn  
Association of Futures Exchange Brokers 香港期货经纪协会 Z, T#,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \:Za[6  
association of underwriters 承保人组织 ; DDe.f"  
assumption of control 接管 Q8q@Y R#  
assurance 担保；保险；转易；转易书 eZH~je{1  
assurance of interest 权益的转易 x0A7O  
at 19XX price 按一九ＸＸ年价格计算 /_)l|<k+V  
at a discount 按赔价计算；按贴水价格计算；打折扣 IxOc':/jY  
at a premium 按溢价计算；按升水价格计算 )1lu=gc  
at call 通知付款；按通知 zC=a3  
at constant market price 按固定市价计算 ^ q?1U?4  
at constant price 按固定价格计算 ^/toz).Q  
at cost 按成本计算 8YX)0i'  
at current market price 按当时市价计算；按现时市价计算 hJf2o  
at current price 按当时价格计算；按现时价格计算 E=AVrv5T  
at factor cost 按要素成本计算；按生产要素成本计算 jZd}OC<  
at money-of-the-day price 按付款当日价格计算 n*<v]1  
at or better 按指定或较佳价位〔买卖指令〕 .po>qb6  
at par 按面值计算；平价 o_f-GO  
at sight 见票即付 e\F}q)_
 
at the close 按收市盘 \K7t'20  
at the opening 按开市盘 F}36IM9/:  
attestation 见证；见证条款 o5!f#Y  
at-the-money option 平价期权 ~jN
'J+_$  
attorney 受权人；受托代表人 eh(<m8I  
attornment 新拥有人承认书 sZg6@s=  
attributable profit 可归属利润 <uci9-eC  
attributable share value 可归属股份价值 &w8
5[zs  
Auckland Stock Exchange 奥克兰证券交易所 )&,{?$.  
auction 拍卖 Qs9OC9X1  
auctioneer 拍卖商 &eQJfc\a  
audit 审计；核数 O("Uq../3  
Audit Commission 审计署 aC!EWgwW[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .WX,Nd3@  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ^:KO_{3E  
audit review 帐目审查 ab.tH$:<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |quij0_'e  
audited account 审计帐目；经审计的帐目 F}Srn
;V  
audited annual account 经审计的周年帐目 X(Qu{HhI  
audited balance sheet 经审计的资产负债表 632
bN
=>  
auditor 核数师；核数主任；审计师 z wk.bf>m  
auditor's certificate 核数师证明书；审计师证明书 I4t*?  
auditor's report 核数师报告；审计师报告 @MbVWiv  
Aussie bond 澳元债券 fThgK;Qy'U  
austerity budget 紧缩预算 n?xTkkr0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tU@zhGb  
Australia All Ordinaries Index 澳洲所有普通股票指数 nlc.u}#  
Australian Dollar [AUD] 澳元 -tLO.JK<  
Australian Options Market 澳大利亚期权市场 c5% 6Y2W0  
Australian Securities Commission 澳洲证券事务监察委员会 e,gyQjJR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 QJGKQ2^ n  
Australian Stock Exchange 澳大利亚证券交易所 Da.G4,vLh  
Austrian Schilling [ATS] 奥地利先令 Ak@Dyi?p  
authentication 认证；鉴证 86 .`T l;  
authority to purchase 委托购买证；委购书 UzG[:ic%  
authorization 认可；核准；授权；授权书 mJ5H=&Z  
authorization by direction 指示授权 S,jZ3^  
authorization by instruction 指令授权 4_^[=p/R  
authorization by warrant 令状授权 <RXwM6G2  
authorization of unit trust 单位信托的认可 pQa:pX  
authorized agent 指定代理人 ' cIEc1y  
authorized capital 法定资本 7DD&~ZcD  
authorized clerk 出市员 nw6pV%  
authorized dealer 认可交易商 =9wy/c$  
authorized financial institution 认可财务机构 r^fe4b  
authorized fund 认可基金 %,P>%'0  
authorized fund house 获授权的基金公司；认可基金公司 KP
]"P*? ?  
authorized institution 认可机构 0~Gle:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 WFTvOFj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 eiVC"0-c}  
authorized insurer 获授权保险人；获认可承保人 L|j%S  
authorized investment 特准投资项目 3=mr "&]r:  
authorized person 获授权人 A7Po 3n%Q  
authorized representative 获授权代表 vB\]u.  
authorized share capital 法定股本 !l@zT}i??  
automated quotation system 自动报价系统 7[pBUDA  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] neZ.`"LV  
自动交易系统〔香港期货交易所有限公司〕 u]*0;-tz  
automatic adjustment mechanism 自动调整机制 % Zjdl  
automatic adjustment system 自动调整系统 u=x+J=AH  
Automatic Clearing House 自动票据交换所 d+eZub94U  
automatic exchange rates accumulation system 自动化汇率累集系统 }UwO<#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tc+WWDP#"
 
automatic teller machine [ATM] 自动柜员机 I\O\,yPhhP  
autopay 自动转帐 a_~=#]a  
available assets 可用资产 k[j90C5  
available fiscal reserve 现存财政储备 U8$4 R,+  
available profit 可用利润 Mkxi~p%<r  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 WKfkKk;G  
average 平均；平均数；海损 b97w^ah4gJ  
average basic salary 平均基本薪金 ULJmSe  
average consumer expenditure 平均消费开支；一般消费开支 o5U(
i  
average cost 平均成本 X}ma]  
average cost of land production 增辟土地平均成本 WJH\~<{mP  
average daily turnover 平均每日成交额 !]yO^Ob.E  
average daily wage rate 平均每日工资率 KngTc(^_D  
average expenditure pattern 平均开支模式 zAzP,1$?  
average growth rate 平均增长率 mHc>"^R  
average net fixed assets 固定资产平均净值 FS6`6M.K  
average of relatives 相对价格平均数
as yZe  
average price 平均价格 2Os1C}m  
average propensity to consume 平均消费倾向；一般消费倾向 j$7|XM6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 v=@TWEE  
average rate 平均率 \y`+B*\i  
average revenue 平均收入；平均收益 8.AR.o  
average stock 平均库存；平均存货 kRCQv-*  
average yearly rent 平均年租 D\dWt1n  
avoidance of double taxation 避免双重课税 b;sVls  
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 U1_@F$mq<  
IYn]U4P.  
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