一些有用的会计术语(也不知道发的地方对不对)A

A: ;[5r7 jHU  
A share Ａ股；甲类股份 NCt
~9xS.  
abatement of tax 减税；减扣免税额 Up?=m^  
ABN AMRO Bank N.V. 荷兰银行 we]>(|  
above-the-line expenditure 线上项目支出；经常预算支出 o42`z>~  
above-the-line receipt 线上项目收入；经常预算收入 Pern*x9$  
ABSA Asia Limited 南非联合亚洲有限公司 {sc[RRN~C  
absolute change 绝对数值变更 a1x7~)z>zi  
absolute expenditure 实际开支 Z[IM<S9lz  
absolute guideline figure 绝对准则数字 e6P[c=m #  
absolute interest 绝对权益 Rl@$xP  
absolute order of discharge 绝对破产解除令 -zC]^Ho@  
absolute profit margin 绝对利润幅度 hLuJWjCV  
absolute value 实值；绝对值 yFe
eG3n3  
absolutely vested interest 绝对既得权益 $p6N|p  
absorbed cost 已吸收成本；已分摊成本 ;) pl{_  
absorption 吸收；分摊；合并 ~
$aTM_4  
absorption rate 吸收率；摊配率；分摊率 n9}RW;N+u  
ACB Finance Limited 亚洲商业财务有限公司 J|j;g!fK  
acceptable form of reciprocity 合理的互惠条件 jX
cNAl  
acceptable rate 适当利率；适当汇率 B?(4f2y
E  
acceptance agreement 承兑协议 oX|?:MS:  
acceptance for honour 参加承兑 QrS$P09=\  
acceptor 承兑人；接受人；受票人 __)qw#  
acceptor for honour 参加承兑人 nm):SEkC  
accident insurance 意外保险 ! zfFt;  
Accident Insurance Association of Hong Kong 香港意外保险公会 5#uO'<2$  
accident insurance scheme 意外保险计划 mTj
m92  
accident year basis 意外年度基准 b(T@~P/  
accommodation 通融；贷款 X4I]9t\  
accommodation bill 通融票据；空头票据 xXOw:A'  
accommodation party 汇票代发人 XS/n>C  
account balance 帐户余额；帐户结余 V*qY"[  
account book 帐簿 {8m1dEC^@Q  
account collected in advance 预收款项 _Y#Bm/*  
account current book 往来帐簿 1P5LH5  
account of after-acquired property 事后取得的财产报告 !J#.!}3  
account of defaulter 拖欠帐目 /2w@K_Px6  
account payable 应付帐款 qX@9N=g`#O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w6U @tW  
account receivable 应收帐款 #O|lfl>}  
account receivable report 应收帐款报表 B)a@fmp"a  
account statement 结单；帐单；会计财务报表 NV~vuC  
account title 帐户名称；会计科目 Zz")`hUG  
accountant's report 会计师报告 tp+=0k2i  
Accountant's Report Rules 会计师报告规则 <IH*\q:7  
accounting and auditing procedure 会计与审计程序；会计与核数程序 22vq=RO7Z  
Accounting Arrangements 《会计安排》 a|.20w5  
accounting basis 会计基础 [$:@X V(  
accounting by Official Receiver 破产管理署署长呈交的帐目 qy9i9$8  
Accounting Circular 《会计通告》 x7gjG"V  
accounting class 会计类别 ak2dn]]D  
accounting date 记帐日期；会计结算日期 d Uz<1^L  
accounting for money 款项核算 uGCtLA+sL  
Accounting Officer 会计主任 ]L(54q;W  
accounting period 会计报告期；会计期 ,wTg$g-$  
accounting policy 会计政策；会计方针 B/_6Ieb+  
accounting practice 会计惯例 EI
K*49b2  
accounting principle 会计准则 6+ANAk  
accounting record 会计记录 {Q<0\`A  
accounting report 会计报告 %BICt @E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h#O"Q+J9n  
Accounting Society of China 中国会计学会 )k~1,  
accounting statement 会计报表 <ge}9pU)o^  
accounting system 会计制度；会计系统 wT%"5:  
accounting transaction 会计事项；帐务交易 A;t zRe  
accounting treatment 会计处理 }} #be  
accounting year 会计年度 -$L(y@%X^  
accretion 增值；添加 X7&U3v  
accrual 应计项目；应累算数目 @ RX`>r{_  
accrual basis 应计制；权责发生制 |D(&w+(  
accrual basis accounting 应计制会计；权责发生制会计 *[ #*n n  
accrue 应累算；应计 ^Y<M~K972  
accrued benefit 应累算利益 ?%;B`2 nDR  
accrued charges 应计费用 L5C2ng>  
accrued cumulative preference share dividend 应累算的累积优先股股息 w .l|G,%=  
accrued expenses 应累算费用 o'^phlX  
accrued interest payable 应付利息；应计未付利息 Z"N(=B  
accrued interest receivable 应收利息；应计未收利息 kxy]vH6m  
accrued right 累算权益 id4]|jb  
accruing profit 应累算的利润 qm}\
?_  
accumulated fiscal reserve 累积财政储备 5%'S  
accumulated profit 累积利润；滚存溢利 V^vLN[8_\  
accumulated reserve 累积储备 g z`*
|h  
accumulation of surplus income 累积收益盈余 z+Z%H#9e  
acquired assets 既得资产 qAORWc  
acquisition 收购；购置；取得 ,5kvn  
acquisition cost 购置成本 xv&S[=Dt  
acquisition expenses 购置费用 [yvt1:q  
acquisition of 100% interest 收购全部股权 LV\ieM  
acquisition of control 取得控制权 We\Y \*!v  
acquisition of fixed assets 购置固定资产 A?' H[2]w"  
acquisition of shell “买壳” S|) J{~QH  
acquisition price 收购价 @Q3, bj  
act of God 天灾 1W0.Ufl)  
acting partner 执事合伙人 sSy$(%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 BDp:9yau  
active partner 积极参与的合伙人 rFO_fIJno  
active trading 交投活跃 59~FpjJ  
actual circulation 实际流通 !c."   
actual cost 实际成本 <L2GUX36#
 
actual expenditure 实际开支；实际支出 -O /T?H  
actual income 实际入息；实际收入；实际收益 "Whwc   
actual market 现货市场 ~R$[n.Vpk  
actual price 现货价；实际价格 XK3!V|y`  
actual profit 实际利润
bZK+9
IR  
actual quotation 实盘；实际价位；实际报价 YPG,9iZ&f  
actual year basis 按实际年度计算 <oZ(ng@X  
actuals 实货 6."PS4}:  
actuarial investigation 精算调查 3M
xz_~  
actuarial principle 精算原则 q>P[nz%  
actuarial report 精算师报告 S_j1=6#^  
Actuarial Society of Hong Kong 香港精算学会 IY03"  
actuarial valuation 精算师估值 9D%qXU  
actuary 精算师 q$|0)}  
ad referendum agreement 暂定协议；有待覆核的协定 L1rAT  
ad valorem duty 从价税；按值征税 YV4 :8At1  
ad valorem duty system 从价税制 :+<t2^)rD  
ad valorem fee 从价费 PRZ8X{h  
ad valorem tariff 从价关税 Dl&PL  
additional allowance 额外免税额 m}rh|x/?  
additional amount for unexpired risk 未过期风险的额外款额 X;(oz]tr$  
additional assessable profit 补加应评税利润 3]!h{_:u  
additional assessment 补加评税 YK7\D:  
additional commitment 额外承担 @OY1`EuO  
additional commitment vote 额外承担拨款 V*>73I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {dZ!I  
additional dependent parent allowance 供养父母额外免税额 t(wZiK}  
additional provision 额外拨款 L%k67>  
additional stamp duty 附加印花税 98h :X%  
additional tax 补加税罚款；补加税款 VZt;P%1;h  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \u{Jf'g  
adjudged bankrupt 被裁定破产 R !Fx)xj  
adjudicated bankrupt 裁定破产人 Kyu@>
9Ok  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,cPkx~w0  
adjudication of bankruptcy 裁定破产；宣告破产 [
6G=yp
 
adjudication of insolvency 裁定无力偿还债务 {uEu>D$8  
adjusted actual 经调整的实数；调整后的实数 Lblet  
adjusted current assets 经调整的流动资产；调整后的流动资产 J-b~4  
adjusted figure 经调整的数字；调整后的数额 %l%=Dkss  
adjusted liabilities 经调整的负债；调整后的负债 6W]OpM  
adjusted loss 经调整的亏损；调整后的亏损 QN3qF|))  
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 \)p4okpR  
adjusted profit 经调整的利润；调整后的利润 ^4R
O  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~d&'Lp[3  
adjusted value 经调整的价值；调整后的价值 Tm%WWbc  
adjustment 调整；修订；理算〔保险〕 aD?# ,  
adjustment centre 调剂中心 ;,mBT[_ZO  
adjustment lag 调整过程的时间差距；调整时差 ?rAi=w&c  
adjustment mechanism 调整机制 !~?W \b\:  
adjustment of loss 亏损调整 v^<<[I2 C  
adjustment process 调整过程；调整程序 >).@Nb;e  
adjustment range 调整幅度 $^] 9  
administered exchange rate 受管制汇率 VtD@&N  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 D7EXqo  
administration expenses 行政费用 ~Ry $>n*/  
administration fee 手续费；行政费 o*?[_{xW  
administration in bankruptcy 破产管理 }Q,(u  
administration order 遗产管理令 rf)PAdj|~  
administrator 管理人；遗产管理人 BN_!Y)Fl  
administrator of the estate 遗产管理人 5z9JhU
 
admission of debt 债项承认书 5<!o{)I  
admission of proof 接纳债权证明 t) ;   
advance 放贷款项；垫付款项；预支款项；预付款项 |GJBwrL^0  
advance account 暂支帐目；预付款帐户 7zOhyl?  
advance compensation 预付补偿金 h_AJI\{"  
advance from shareholder 股东垫款 #8S [z5 `  
advance pending reimbursement 预支以待日后付还 A1mYkG)l  
advanced economy 先进经济体系 f&=K]:WDe  
advancement 预付；预付财产 @gs26jX~2}  
advances warrant 垫款令
37J\i ]  
advancing 贷出 0Ddn@!J*  
adverse balance 逆差 u4go*#  
adverse exchange 逆汇 }~myf\$  
advertisement addressed to shareholders 在报章刊登的致股东通告 <ur KIu  
advice for collection 托收通知书 T_3V/)%@  
advice of drawing 提款通知书；汇票通知书 }P05eI  
advice of payment 付款通知 Fsnw3/Nr  
Advisory Committee [Securities and Futures Commission] 3s3a>  
谘询委员会〔证券及期货事务监察委员会〕 58M'r{8_  
Advisory Committee on Diversification 经济多元化谘询委员会 I[tAT
[ <  
affidavit 誓章；遗产申报誓章 >&*6Fqd  
affidavit of no receipt 述明无收款的誓章 0Ei\VVK>  
affiliate 联号；联营公司；附属公司 LBW.*PHW  
affiliated company 附属公司；联号；联营公司 z~GVvgd  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e_YW~z=6t  
affordability 负担能力 ]R97n|s_  
African Development Bank [AfDB] 非洲开发银行 =~,$V<+c  
after-acquired property 事后取得的财产 %{N>c:2I$  
after-hours dealing 市后交易 Rh!L'?C  
after-tax profit 税后盈利；税后利润；税后溢利 L+v8E/W  
agency agreement 代理协议 xmCm3ekmpC  
agency expenses 代理机构的开支 $ iX^p4v  
agency fee 代理费 oc!biE`u  
Agency Law 《代理法》 #N<s^KYG-  
agent 代理人；承销人 }T?i%l  
agent of company 公司代理人 >:3xi{  
agent's fee 代理人费；经纪费 e-nWD  
aggregate 总计；总数；总体数字 oA(. vr  
aggregate amount 总款额；总额 *O2^{
C  
aggregate assets and liabilities 总体资产与负债 Se!gs>  
aggregate at constant price 按固定价格计算的总体数字 (1QdZD|  
aggregate demand 总需求 [d!Af4  
aggregate gross position 总持仓量 >VpP/Qf  
aggregate limit 总限额 ^G]KE8  
aggregate of salaries tax 合计薪俸税 M>`?m L  
aggregate performance 总体表现；总体业绩 DR.3 J`?K  
aggregate supply 总体供应 nEjo,   
aggregate surplus 总盈余 aL_;`@4  
aggregate total 整体总额 ?AqrlR]5  
aggregate value 总值；合计价值 BZ]&uD|f  
aggregated basis 合计基准 7AZ5%o  
aggregated net chargeable income 合计应课税入息实额 6Y0/i,d*  
aggregation 合并计算；合计；总和 ?7r
mwy\  
aggregation of incomes of husband and wife 夫妇入息合并计算 {jj]K
.&  
aggregation of property 财产的总和 <) >gg!  
agio 差价；贴水 jUV#HT  
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》 *!-}lc^4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment VWnu#_(  
《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》
z{ Zimr  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ZwY`x')  
《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》 Xm_Ub>N5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y{x[N}h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *@b~f&Lx6  
agreement for a settlement 授产协议 ~FK+bF?%  
agreement for assignment 转让协议 Z7K!
"I  
agreement for sale 售卖协议；买卖协议 LaAgoarN  
agreement for sale and purchase 买卖协议 \rw'QAi8r  
agreement for the payment of interest 支付利息协议 MSxU>FX0  
agreement for the repayment of money 还款协议 VNOK>+  
agreement of reinsurance 再保险协议 J.CZR[XF#  
Agricultural Bank of China 中国农业银行 f4@#pnJ3po  
air passenger departure tax 飞机乘客离境税 jS5t?0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 il`C,CD  
airport tax 机场税 #U6/@l)  
alcohol duty 酒精税 r&j+;JM5  
alienation 让与；让渡；转让 7+A-7ci  
alimony 生活费；赡养费 qqO10~Xc  
All Ordinaries Index [AOI] 所有普通股指数 B8BY3~}]  
all risks 全险；综合险 I%VV4,I&pK  
All Sales Record for Stock Market 《股票市场成交报告》 f6/\JVi)-  
Allied Capital Resources Limited 新联财务有限公司 rsq'60  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %Pt[3>  
allocation letter 拨款信件 EP% M8  
allocation of fund 分配款项；预留款项 Ri%Of:zZ  
allocation of profit 利润分配；溢利分配 e2VL/>y`  
allocation warrant 拨款令 k^vmR
e<lk  
allotment 分配；配股 <iY 9cV|}3  
allotment notice 股份配售通知；配股通知 ":ws~
Zep  
allotment of shares 股份分配 QVA!z##  
allowable 可获宽免；免税的 nu1w:  
allowable business loss 可扣除的营业亏损 /fcwz5~  
allowable expenses 可扣税的支出 vp9E}ga  
allowance 免税额；津贴；备抵；准备金 @%5F^Vbd  
allowance for debts 债项的免税额 N]<~NG:6b  
allowance for depreciation by wear and tear 耗损折旧免税额 S+E3;' H  
allowance for funeral expenses 殡殓费的免税额 [;kj,j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ug[F3J|Mu  
allowance for repairs and outgoings 修葺及支出方面的免税额 hF{mm(qyv  
allowance to debtor 给债务人的津贴 )I0g&e^Tzy  
alteration of capital 资本更改 n B|C-.F  
alternate trustee 候补受托人 ROI$;B(  
amalgamation 合并 4tN~UMw?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "MVN/Gl  
ambit of charges 征税范围；收费范围 DQHGq_unP  
amended valuation 经修订的估值 &<;nl^  
American Commodities Exchange 美国商品交易所 %@,:RA\pm  
American Express Bank Limited 美国运通银行 5tbiNm^X  
American Stock Exchange 美国证券交易所 y5opdIaT  
amortization 摊销 LnACce ?b  
amount due from banks 存放银行同业的款项 BM}a?nnoc  
amount due from banks abroad 存放海外银行同业的款项 t3h \.(mq  
amount due from holding companies 控股公司欠款 !un"XI0`t<  
amount due from local banks 存放本港银行同业的款项 rt4|GVa  
amount due to banks 银行同业的存款 ^
c:eXoU  
amount due to banks abroad 海外银行同业的存款 ~m"M#1,ln3  
amount due to holding companies 控股公司存款 ,19"[:WN  
amount due to local banks 本港银行同业的存款 Y_ u7 0@`  
amount due to outport banks 外埠银行同业的存款 ?\ i,JJO  
amount for note issue 发行纸币的款额 39^uLob  
amount of bond 担保契据的款额 ;kcFQed\w  
amount of consideration 代价款额 xdSj+507  
amount of contribution 供款数额 iOA3x 8J  
amount of indebtedness 负债款额 v+, w{~7RH  
amount of principal of the loan 贷款本金额 A_dYN?^?|  
amount of rates chargeable 应征差饷数额 {~ vPq  
amount of share capital 股本额 O
Tr
!?xi  
amount of sums assured 承保款额 085 ^!AZ  
amount of variation 变动幅度 m~\m"zJ4  
amount of vote 拨款数额 Uu<sntyv  
amount payable 应付款额 Pp")hFx  
amount receivable 应收款额 Szob_IEq,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RI].LB_  
analysis 分析 Tr+Y@]"  
ancillary risk 附属风险 os0"haOI9h  
annual account 周年帐目；周年帐目报表；年度决算；年结 l[OQo|_  
annual accounting date 年结日期 )I1V2k$n  
annual allowance 每年免税额；年积金；年度津贴；年津 m+JGe5fR<  
annual balance 年度余额 :y)&kJpleP  
annual disposable income 每年可动用收入 tLGwF3e$A  
annual estimates 周年预算 75cr!+  
annual fee 年费 .M#>@~XR  
annual general meeting 周年大会 &qj&WfrB,  
annual growth rate 年增率；每年增长率 E!]rh,mYK  
annual long-term supplement 长期个案每年补助金 L&F\"q9q71  
annual pensionable emolument 可供计算退休金的年薪 ;@$,
" P  
annual report 年报 nHL>}Yg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pl? J<48  
annual return 周年报表；周年申报表；每年报税表格 SF}L3/C&h  
Annual Return Rules 《周年报表规则》 kA$;vbm  
annual review of consumer prices 每年消费物价回顾 >w'?DV>u|  
annual roll-forward basis 逐年延展方式 xo@/k  
annual salary 年薪 {hp
@j#  
annual statement 年度报表；年度决算表 S+=@d\S}"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 D"><S<C\C  
annuitant 年金受益人 (inwKRH  
annuity 年金 tw^.(m5d  
annuity contract 年金合约 A-NC,3  
annuity on human life 人寿年金 \y+F!;IxL  
antecedent debt 先前的债项 BB}iBf I'  
ante-dated cheque 倒填日期支票 EwJn1Mvq  
anticipated expenditure 预期开支 ; yC`5  
anticipated net profit 预期纯利 aIyY%QT  
anticipated revenue 预期收入 MhXm-<4  
anti-inflation measure 反通货膨胀措施 c;fyUi  
anti-inflationary stance 反通货膨胀立场 (3HgI  
apparent deficit 表面赤字 K0bmU(Xxp  
apparent financial solvency 表面偿债能力 ~V)VGGOL$v  
apparent partner 表面合伙人 mCP +7q7  
application for personal assessment 个人入息课税申请书 +(hwe jyC  
application of fund 资金应用 sjbC~Te--  
application to release as liquidator and to destruct the books of accounts and documents eT \Q  
申请免除清盘人职务及毁灭帐簿与文件 olW`.3f  
appointed actuary 委任精算师 #hiDZ>nr  
appointed auditor 委任核数师；委任审计师 %y~]3XWik  
appointed trustee 委任的受托人 h.0&)t\q"  
appointer 委任人 0hr)tYW,G  
apportioned pro rata 按比例分摊 LGue=Hkp  
apportionment 分配；分摊 g{.@|;d<p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <\Dl#DH  
apportionment formula 分摊方程式 8c'-eT"  
apportionment of estate duty 遗产税的分摊 U\plt%2m>  
appraisal 估价；评估 s.Ic3ITd,  
appreciable growth 可观增长
15yV4wHr  
appreciable impact 显着影响 F973U  
appreciable increase 可观增长 7o%|R2mL}  
appreciation 增值；升值 _z6
u^#Si  
appreciation against other currencies 相对其他货币升值 Cl){sP=8W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U0=zuRr n  
appreciation tax 增值税 246!\zf  
appropriation 拨款；拨用；拨付 mLdyt-1  
appropriation account 拨款帐目 eyp\h8!u_  
Appropriation Bill 拨款法案 @Pg@ltUd  
appropriation-in-aid system 补助拨款办法 #8HXR3L5=!  
approved assets 核准资产 gG?*Fi  
approved basket stock 认可一篮子证券 Or~6t}f  
approved budget 核准预算 :l[Q  
approved charitable donation 认可慈善捐款 nqW:P$  
approved charitable institution 认可慈善机构 im%3*bv-  
approved currency 核准货币；认可货币 2n,
73$s  
approved estimates 核准预算 833t0Ml1A/  
approved estimates of expenditure 核准开支预算 mqxy(zS]  
approved overseas insurer 核准海外保险人 W-B[_  
approved overseas trust company 核准海外信托公司 ?a_q!,8:  
approved pooled investment fund 核准汇集投资基金 DFH6.0UW  
approved provident fund scheme 认可公积金计划 !!pi\J?sk  
approved provision 核准拨款 gDBQ\vM8  
approved redeemable share 核准可赎回股份 > %*X2'^  
approved regional stock 认可地区性证券 + {dIs
 
approved retirement scheme 认可退休金计划 DccsVR`7  
approved subordinated loan 核准附属贷款 q.Mck9R7  
arbitrage 套戥；套汇；套利 !S}Au Mw  
arbitrageur 套戥者；套汇者 @_Oe`j^  
arbitrary amount 临时款项 Z9EQ|WfS#-  
arrangement 措施；安排；协定 _ o3}Ly}  
arrears 欠款 c.> (
/  
arrears of pay 欠付薪酬 fXQRsL8 ]  
arrears of revenue 逾期未收税款；逾期未收的帐项 "C|l3X'  
articles of association 组织章程；组织细则；组织章程细则 G+p>39P   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nWsz0v3'9  
ascertainment of profit 确定利润 s$G8`$+i1  
"Asia Clear" “亚洲结算系统” OlFn<:V K  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 RlL,eU$CS  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 f.CI.
aozW  
Asian Development Fund [ADF] 亚洲发展基金 K?I&,t_*R  
Asian dollar bond 亚洲美元债券 >gl<$LQ?X  
Asian dollar market 亚洲美元市场 t9l7 % +y  
Asian dollar rate 亚洲美元利率 VAzJclB  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 CR=MjmH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %P6!vx:&^b  
asked price 沽盘；喊价；索价；卖方报价 N*-Z Jv  
assessable income 应评税入息 +5
\\wGo<  
assessable loss 应评税亏损 ':dHYvP/UX  
assessable profit 应评税利润 IH}L1i A)  
assessable value 应评税值 Ez-o*&  
assessed profit 估定利润 S?tLIi/  
assessed value 经评估价值 tfQq3#  
assessment 评税；评定；估价；评税单 m^+~pC5  
assessment number 评税编号；估价编号 ZJm^znpw6  
assessment of additional tax 补加税评税 m@?e <$  
assessment of performance 业绩评估；实绩评价 e@By@r&nql  
Assessor 评税主任 I-hhHm<@  
asset price bubbles 资产价格泡沫 a^,RbV/  
asset-backed securities 具资产保证的证券 m$g^On  
assets accretion 资产增值 (o\~2e:  
assets and liabilities 资产与负债 u{z{3fW_  
assets betterment statement 资产递增表；资产改进表 O,v$'r W  
assets lending 实物放款；有抵押贷款 </p.OaNe  
assets of the company passing on the death 死者去世时转移的公司资产 ]vErF=[U,  
assets pledged as security for liabilities 用作负债抵押的资产 DVH><3FF  
assets portfolio 资产投资组合 55\
mQ|.Jn  
assets price 资产价格 >S]')O$c  
assets quality 资产质素 *
@^0xz{\z  
assets realization 资产变现 zBfBYhS-  
assets refinancing arrangement 资产再集资安排 [t
'"4  
assets securitization 资产证券化 :Yqa[._AF  
assets situated outside Hong Kong 在香港以外地方的资产 _Ohq'ZgXm  
assets stripping 削减资产；拆卖资产 r1]e:  
assets value 资产值 @xEQ<g  
assignee 承让人 3\7$)p+c  
assignment 转让；转让书；转让契 qiN'Tuw9  
assignment of interest 权益转让 2B;QS\e"  
assignment of letters patent and trade mark 专利证书及商标转让 ?YO%]mTP  
assignment of property 物业转让；物业转让书 q4oZJ-`  
assignment right 转让权 ,,gYU_V  
assignor 转让人 !NjE5USi  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 lla96\R  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 kF .b)  
associate member 附属会员 |zKcL3*  
associated body corporate 相联法人团体 5$X{{j2  
associated company 相联公司；联属公司 %#~Wk|8} Q  
associated corporation 相联法团 7&1: ]{_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] EK_^#b  
公认会计师公会〔英国〕 sP%.o7&n  
Association of Futures Exchange Brokers 香港期货经纪协会 iqeGy&F-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }p~%GA.=98  
association of underwriters 承保人组织 1wt]J!hgV  
assumption of control 接管 @T"385>  
assurance 担保；保险；转易；转易书 b
v"S(  
assurance of interest 权益的转易 DP_\%(A  
at 19XX price 按一九ＸＸ年价格计算 jYv !}  
at a discount 按赔价计算；按贴水价格计算；打折扣 vCM'nkXY  
at a premium 按溢价计算；按升水价格计算 f`e.c_n(  
at call 通知付款；按通知 Tx_LH"8  
at constant market price 按固定市价计算 7Z_iQ1  
at constant price 按固定价格计算 V5+a[`]  
at cost 按成本计算 &PX'=UT  
at current market price 按当时市价计算；按现时市价计算 0'uj*Y{L  
at current price 按当时价格计算；按现时价格计算 hkG<I';M?M  
at factor cost 按要素成本计算；按生产要素成本计算 gN%R-e0  
at money-of-the-day price 按付款当日价格计算 `Ec+i  
at or better 按指定或较佳价位〔买卖指令〕 MZ'HMYed   
at par 按面值计算；平价 ]Ea-?IhD  
at sight 见票即付 OgX."pK  
at the close 按收市盘 G)Y!aX  
at the opening 按开市盘 _[W=1bGJ  
attestation 见证；见证条款 :nI.Qa'"H  
at-the-money option 平价期权 )<d8yLb  
attorney 受权人；受托代表人 F<[8!^l(z  
attornment 新拥有人承认书 n^K]R}S  
attributable profit 可归属利润 %~~QXH\  
attributable share value 可归属股份价值 Eh+lLtZ  
Auckland Stock Exchange 奥克兰证券交易所 vq}V0- <  
auction 拍卖 J']W7!p  
auctioneer 拍卖商 5> UgBA  
audit 审计；核数 {8Ll\j@ "  
Audit Commission 审计署 V|= 1<v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .;'xm_Gw<  
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〕 uw]Jm"=w  
audit review 帐目审查 ryN-d%t?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |dK-r  
audited account 审计帐目；经审计的帐目 )8;'fE[p}  
audited annual account 经审计的周年帐目 bHCd|4e,2  
audited balance sheet 经审计的资产负债表 Vq\6c  
auditor 核数师；核数主任；审计师 t
yh%s"  
auditor's certificate 核数师证明书；审计师证明书 pyKMi /)bL  
auditor's report 核数师报告；审计师报告 N@g+51ye  
Aussie bond 澳元债券 '5%DKz  
austerity budget 紧缩预算 `Oi@7/oT  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7_RU*U^  
Australia All Ordinaries Index 澳洲所有普通股票指数 #p]On87>  
Australian Dollar [AUD] 澳元 (
_* a4xGF  
Australian Options Market 澳大利亚期权市场 s=:n<`Z2  
Australian Securities Commission 澳洲证券事务监察委员会 !s$fqn 6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 zv41Yv!x}  
Australian Stock Exchange 澳大利亚证券交易所 ee0J;pP2#  
Austrian Schilling [ATS] 奥地利先令 /bWV`*  
authentication 认证；鉴证 !E%!,  
authority to purchase 委托购买证；委购书 ,3wo  
authorization 认可；核准；授权；授权书 Vr'Z5F*@  
authorization by direction 指示授权 rTH@PDk>)  
authorization by instruction 指令授权 (H$eXW7  
authorization by warrant 令状授权 2.6,c$2tB  
authorization of unit trust 单位信托的认可 h
RP0D
jc  
authorized agent 指定代理人 XP'KgTF  
authorized capital 法定资本 f*Kipgp  
authorized clerk 出市员 |^ qW   
authorized dealer 认可交易商 #\}hN~@F  
authorized financial institution 认可财务机构 E$cr3 t7Xy  
authorized fund 认可基金 &5B+8>  
authorized fund house 获授权的基金公司；认可基金公司 ;j$84o{  
authorized institution 认可机构 ,"D1!0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ' |4XyU=  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 P5N"7/PfW  
authorized insurer 获授权保险人；获认可承保人 DT*/2TH*l  
authorized investment 特准投资项目 * 08LW|:,  
authorized person 获授权人 /F\7_  
authorized representative 获授权代表 IflpM]  
authorized share capital 法定股本 sIyLW  
automated quotation system 自动报价系统 '!_o`t@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /(q*  
自动交易系统〔香港期货交易所有限公司〕 IcA]<}0!"v  
automatic adjustment mechanism 自动调整机制 ^#G>P0mG%  
automatic adjustment system 自动调整系统 b^v.FK46G  
Automatic Clearing House 自动票据交换所 `q F:rQ  
automatic exchange rates accumulation system 自动化汇率累集系统 s#4 "f  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^0r@",  
automatic teller machine [ATM] 自动柜员机 j#-74{Y$ J  
autopay 自动转帐 "MyYu}AD  
available assets 可用资产 ~sM334sQ  
available fiscal reserve 现存财政储备 zP5HTEz  
available profit 可用利润 C4b3ZcD2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 6ds&n#n  
average 平均；平均数；海损 $hA[vi\5  
average basic salary 平均基本薪金 (j2]:BVu  
average consumer expenditure 平均消费开支；一般消费开支 hRME;/r]X  
average cost 平均成本 +jHL==W&  
average cost of land production 增辟土地平均成本 f5'+F-`N  
average daily turnover 平均每日成交额 P/^:If
uR  
average daily wage rate 平均每日工资率 OrzDr  
average expenditure pattern 平均开支模式 r> NgJf,  
average growth rate 平均增长率 0n5N-b?G-@  
average net fixed assets 固定资产平均净值 `AY
HCn  
average of relatives 相对价格平均数 HIF.;ImG^  
average price 平均价格 {~Phc 2z  
average propensity to consume 平均消费倾向；一般消费倾向 %R}}1
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 Rrsz{a  
average rate 平均率 UA{A G;  
average revenue 平均收入；平均收益 &Uzg&eB  
average stock 平均库存；平均存货 A H`6)v<f  
average yearly rent 平均年租 uYV#'%  
avoidance of double taxation 避免双重课税 ).k=[@@V  
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 CmM K\R.  
XD9lox  
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