一些有用的会计术语(也不知道发的地方对不对)A

A: :!<U"AC  
A share Ａ股；甲类股份 ZDTp/5=?K/  
abatement of tax 减税；减扣免税额 *7G5\[gI$  
ABN AMRO Bank N.V. 荷兰银行 WYY&MHp  
above-the-line expenditure 线上项目支出；经常预算支出 3Q~zli:  
above-the-line receipt 线上项目收入；经常预算收入 p}d+L{"V  
ABSA Asia Limited 南非联合亚洲有限公司 R/@n+tbe  
absolute change 绝对数值变更 JsV-:J  
absolute expenditure 实际开支 _a-At  
absolute guideline figure 绝对准则数字 n2;Vrs,<1&  
absolute interest 绝对权益 B(qwTz 51  
absolute order of discharge 绝对破产解除令 .qg 2zE$0  
absolute profit margin 绝对利润幅度 ?i5=sK\  
absolute value 实值；绝对值 D,&o=EU  
absolutely vested interest 绝对既得权益 Zg/ ],/`  
absorbed cost 已吸收成本；已分摊成本 dZ%rmTE(H  
absorption 吸收；分摊；合并 OoOr@5g  
absorption rate 吸收率；摊配率；分摊率 -,^Z5N#\|  
ACB Finance Limited 亚洲商业财务有限公司 $@@@<
/VbP  
acceptable form of reciprocity 合理的互惠条件 -cL wjI  
acceptable rate 适当利率；适当汇率 L2{b~`UvP  
acceptance agreement 承兑协议 <g'0q*qE  
acceptance for honour 参加承兑 x{I, gu|+  
acceptor 承兑人；接受人；受票人 ZZJ<JdD  
acceptor for honour 参加承兑人 .kZ<Q]Vk  
accident insurance 意外保险 -PLh|  
Accident Insurance Association of Hong Kong 香港意外保险公会 I6RF;m:Jw  
accident insurance scheme 意外保险计划 tde&w=ec  
accident year basis 意外年度基准 F%`O$uXA  
accommodation 通融；贷款 TDZ p1zpXb  
accommodation bill 通融票据；空头票据 DA9f\q
  
accommodation party 汇票代发人 26[m7\O  
account balance 帐户余额；帐户结余 ;QqC c!b  
account book 帐簿 akV-|v_  
account collected in advance 预收款项 }E&48$0h  
account current book 往来帐簿 MVOWJaT(Aq  
account of after-acquired property 事后取得的财产报告 6<{XwmM  
account of defaulter 拖欠帐目 MoMxKmI  
account payable 应付帐款 *(CV OY~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $[{YE[a  
account receivable 应收帐款 /
MV2#P@  
account receivable report 应收帐款报表 4'GosQ85  
account statement 结单；帐单；会计财务报表 zx`(ojfu  
account title 帐户名称；会计科目 ) $=!e%{  
accountant's report 会计师报告 "s.s(TR8  
Accountant's Report Rules 会计师报告规则 @nxpcHj  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )POU58$  
Accounting Arrangements 《会计安排》 !1[ZfTX^a  
accounting basis 会计基础 U}^`R,C  
accounting by Official Receiver 破产管理署署长呈交的帐目 w'zSV1  
Accounting Circular 《会计通告》 EKf!j3  
accounting class 会计类别 CQ/ps,~M  
accounting date 记帐日期；会计结算日期 GyLp&aa  
accounting for money 款项核算 0q_?<v_1  
Accounting Officer 会计主任 G}#p4\/  
accounting period 会计报告期；会计期 :[!b";pR  
accounting policy 会计政策；会计方针 ]Ia}H+&  
accounting practice 会计惯例 k4`(7Z  
accounting principle 会计准则 @ *n oma  
accounting record 会计记录 a&%v^r[  
accounting report 会计报告 /f]'_t0\.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 KkyZd9  
Accounting Society of China 中国会计学会 'QQa :3<x  
accounting statement 会计报表 a|kEza,]  
accounting system 会计制度；会计系统 z(Q 5?+P  
accounting transaction 会计事项；帐务交易 @Jc^ur  
accounting treatment 会计处理 -v{LT=,O  
accounting year 会计年度 =.2)wA"e'  
accretion 增值；添加 NQIbav^5  
accrual 应计项目；应累算数目 QW= X#yrDO  
accrual basis 应计制；权责发生制 p"d_+  
accrual basis accounting 应计制会计；权责发生制会计 dlCmSCp%  
accrue 应累算；应计 `{  ` W-C  
accrued benefit 应累算利益 ^\7GF
pc  
accrued charges 应计费用 Mc/= Fs  
accrued cumulative preference share dividend 应累算的累积优先股股息 2|$G<f  
accrued expenses 应累算费用 !<= ^&\A  
accrued interest payable 应付利息；应计未付利息 @ GXi{9  
accrued interest receivable 应收利息；应计未收利息 ujh`&GiB+  
accrued right 累算权益 !;M5.Y1j&"  
accruing profit 应累算的利润 O1Nya\^g<I  
accumulated fiscal reserve 累积财政储备 tqzr+  
accumulated profit 累积利润；滚存溢利 ~vB
dq Yj  
accumulated reserve 累积储备 v{oHC4  
accumulation of surplus income 累积收益盈余 r;SOAucX  
acquired assets 既得资产 xaNM?]%  
acquisition 收购；购置；取得  2c%b  
acquisition cost 购置成本 m*'87a9q0  
acquisition expenses 购置费用 
UqNUP+K  
acquisition of 100% interest 收购全部股权 DH!_UV  
acquisition of control 取得控制权 *  \%b1  
acquisition of fixed assets 购置固定资产 Dn@Sjsj>  
acquisition of shell “买壳” l,:>B-FV  
acquisition price 收购价 5~{s-Ms  
act of God 天灾 *_/n$& I%&  
acting partner 执事合伙人 F~wqt7*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,nSapmg  
active partner 积极参与的合伙人 yt#~n_  
active trading 交投活跃 tG*HUN?*  
actual circulation 实际流通 gzEcdDD  
actual cost 实际成本 ~=gpn|@b  
actual expenditure 实际开支；实际支出 g
96]>]A<{  
actual income 实际入息；实际收入；实际收益 Ug8>|wCE  
actual market 现货市场
<Y+>a#T  
actual price 现货价；实际价格 {;+9A}e  
actual profit 实际利润 /dwj:g0y  
actual quotation 实盘；实际价位；实际报价 >(C5&3^  
actual year basis 按实际年度计算 H&uh$y@  
actuals 实货 f J+  
actuarial investigation 精算调查 lX/:e=  
actuarial principle 精算原则 wG X\ub#!  
actuarial report 精算师报告 Bj
* M W  
Actuarial Society of Hong Kong 香港精算学会 Tzr'3m_  
actuarial valuation 精算师估值 :&BE-f  
actuary 精算师 lD6PKZ\RIj  
ad referendum agreement 暂定协议；有待覆核的协定 mO&zE;/[  
ad valorem duty 从价税；按值征税 n7pjj  
ad valorem duty system 从价税制 C~R,,  
ad valorem fee 从价费 cHX~-:KOr  
ad valorem tariff 从价关税 HleMzykF  
additional allowance 额外免税额 Ti&v9re%wO  
additional amount for unexpired risk 未过期风险的额外款额 S3gd'Bahq  
additional assessable profit 补加应评税利润 _bSn YhS  
additional assessment 补加评税 nHl{'|~  
additional commitment 额外承担 J=Hyoz+9  
additional commitment vote 额外承担拨款 ^b6yN\,S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n..R'vNj  
additional dependent parent allowance 供养父母额外免税额 !'*1;OQ  
additional provision 额外拨款 3Uy(d,N  
additional stamp duty 附加印花税 `gz/?q  
additional tax 补加税罚款；补加税款 _:+ k|I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?JMy  
adjudged bankrupt 被裁定破产 %a|m[6+O  
adjudicated bankrupt 裁定破产人 2q ~y\fe  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 V11XI<V
 
adjudication of bankruptcy 裁定破产；宣告破产 Eg4_kp0Lq
 
adjudication of insolvency 裁定无力偿还债务 :I8HRkp  
adjusted actual 经调整的实数；调整后的实数 G3j'A{  
adjusted current assets 经调整的流动资产；调整后的流动资产 VvTi>2(.  
adjusted figure 经调整的数字；调整后的数额 C=&;4In  
adjusted liabilities 经调整的负债；调整后的负债 K(rWM>Jv  
adjusted loss 经调整的亏损；调整后的亏损 w3jcit|  
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 XPT@ LM  
adjusted profit 经调整的利润；调整后的利润 4nKlW_{,  
adjusted surplus 经调整的盈余额；调整后的盈余额 WB3YN+Xl3  
adjusted value 经调整的价值；调整后的价值 Lc_cB`  
adjustment 调整；修订；理算〔保险〕 );d"gv(]D  
adjustment centre 调剂中心 4rUOk"li  
adjustment lag 调整过程的时间差距；调整时差 aRcVoOq  
adjustment mechanism 调整机制 0gH;y+\=*  
adjustment of loss 亏损调整 e@{Rlz  
adjustment process 调整过程；调整程序 Y?\PU{O  
adjustment range 调整幅度 UnOcw  
administered exchange rate 受管制汇率 K[l5=)G0L  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MY l9 &8  
administration expenses 行政费用 Y'76!Y  
administration fee 手续费；行政费 oW3|b2D  
administration in bankruptcy 破产管理 m-lTXA(  
administration order 遗产管理令 DVjwY_nG7  
administrator 管理人；遗产管理人 1@xdzKua1  
administrator of the estate 遗产管理人 zo:NE00  
admission of debt 债项承认书 k1~? }+<e  
admission of proof 接纳债权证明 ="de+S8W  
advance 放贷款项；垫付款项；预支款项；预付款项 >*WT[UU  
advance account 暂支帐目；预付款帐户 S#nW )=   
advance compensation 预付补偿金 B!((N{4H+  
advance from shareholder 股东垫款 6rMNp"!  
advance pending reimbursement 预支以待日后付还 o8fY!C)  
advanced economy 先进经济体系 }A&
I@2d  
advancement 预付；预付财产 q,>4#J[2;s  
advances warrant 垫款令 @bZ,)R  
advancing 贷出 @|<qTci  
adverse balance 逆差 YRu#JYti  
adverse exchange 逆汇 ,$Xhwr  
advertisement addressed to shareholders 在报章刊登的致股东通告 Lm*PHG  
advice for collection 托收通知书 \e~5Dx1  
advice of drawing 提款通知书；汇票通知书 WkDXWv\{,{  
advice of payment 付款通知 E<\\/Q%w  
Advisory Committee [Securities and Futures Commission] <aQ5chf7  
谘询委员会〔证券及期货事务监察委员会〕 O3tw@ &k
 
Advisory Committee on Diversification 经济多元化谘询委员会 #3_ @aq*  
affidavit 誓章；遗产申报誓章 d[oHjWk  
affidavit of no receipt 述明无收款的誓章 ~8U0(n:^  
affiliate 联号；联营公司；附属公司 pyp0SGCM:  
affiliated company 附属公司；联号；联营公司 >tE6^7B*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #,9#x]U#v  
affordability 负担能力 =Y5_@}\0  
African Development Bank [AfDB] 非洲开发银行 xM![  
after-acquired property 事后取得的财产 6 tl#AJ-  
after-hours dealing 市后交易 W~/{ct$Y  
after-tax profit 税后盈利；税后利润；税后溢利 k,-0OoCL-!  
agency agreement 代理协议 3,1HD_  
agency expenses 代理机构的开支 r0q?e`nsA  
agency fee 代理费 Rw)=
<XV)6  
Agency Law 《代理法》 (e4#9  
agent 代理人；承销人 Y|ErVf4  
agent of company 公司代理人 QypUBf  
agent's fee 代理人费；经纪费 rUZ09>nDy  
aggregate 总计；总数；总体数字 +h8`8k'}-2  
aggregate amount 总款额；总额 BbhC0q"J  
aggregate assets and liabilities 总体资产与负债 %H4>k
#b@$  
aggregate at constant price 按固定价格计算的总体数字 Rp0^Gwa  
aggregate demand 总需求 Hz j%G>  
aggregate gross position 总持仓量 cVli^*se  
aggregate limit 总限额 GOD{?#
c$  
aggregate of salaries tax 合计薪俸税 v {)8QF]  
aggregate performance 总体表现；总体业绩 {
xf00/  
aggregate supply 总体供应 Q^):tO]!Ma  
aggregate surplus 总盈余 *gOUpbtXa  
aggregate total 整体总额 WWT1_&0  
aggregate value 总值；合计价值 (Ta(Y=!uq  
aggregated basis 合计基准 Wpc8T="q  
aggregated net chargeable income 合计应课税入息实额 Ll, U>yo  
aggregation 合并计算；合计；总和 X'j9l4Ph7  
aggregation of incomes of husband and wife 夫妇入息合并计算 +0)H~ qB\  
aggregation of property 财产的总和 ijgm-1ECk3  
agio 差价；贴水 5]zH!>-F  
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》 J~AmRo0!k  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment p# |} o9  
《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》 Sl'{rol'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment sY:=bU^P  
《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》 4+MaV<!tU^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment M2I*_pI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3Scc"9]  
agreement for a settlement 授产协议 TQth"Cv2:  
agreement for assignment 转让协议 cp6I]#X  
agreement for sale 售卖协议；买卖协议 T\"-q4+=C  
agreement for sale and purchase 买卖协议 (wf3HEb_  
agreement for the payment of interest 支付利息协议 j<
)`|?@e(  
agreement for the repayment of money 还款协议 *W2o$_Hs  
agreement of reinsurance 再保险协议 c$x>6&&L  
Agricultural Bank of China 中国农业银行 %DM0Z8P$B-  
air passenger departure tax 飞机乘客离境税 8`_tnARIX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9I(00t_  
airport tax 机场税 49YN@PXC  
alcohol duty 酒精税 mJYD"WgY
 
alienation 让与；让渡；转让 A_crK`3  
alimony 生活费；赡养费 V3ExS1fNf  
All Ordinaries Index [AOI] 所有普通股指数 <==6fc>s  
all risks 全险；综合险 zb
jV>5  
All Sales Record for Stock Market 《股票市场成交报告》 nH B  
Allied Capital Resources Limited 新联财务有限公司 ?}#Iu
-IA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 F
?t;
bV  
allocation letter 拨款信件 D"exI]  
allocation of fund 分配款项；预留款项 1u"#rC>7.4  
allocation of profit 利润分配；溢利分配 @hy~H?XN  
allocation warrant 拨款令 nd&i9l  
allotment 分配；配股 t9)S^: 0  
allotment notice 股份配售通知；配股通知 AcHeZb8b  
allotment of shares 股份分配 vU$n*M1`$  
allowable 可获宽免；免税的 J?Oeuk~[D  
allowable business loss 可扣除的营业亏损 qG +PqK;  
allowable expenses 可扣税的支出 J~C=o(r  
allowance 免税额；津贴；备抵；准备金 U$;UW3-  
allowance for debts 债项的免税额 -b|"%e<'  
allowance for depreciation by wear and tear 耗损折旧免税额 R2JPLvs  
allowance for funeral expenses 殡殓费的免税额 J$lfI^^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "28zLo3  
allowance for repairs and outgoings 修葺及支出方面的免税额 w~yC^`  
allowance to debtor 给债务人的津贴 zbgGK7  
alteration of capital 资本更改 ]E6r)C  
alternate trustee 候补受托人 x"r,l/gzy  
amalgamation 合并 Z\cD98B#
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]r'D  
ambit of charges 征税范围；收费范围 M3r;Pdj2r  
amended valuation 经修订的估值 O{0it6  
American Commodities Exchange 美国商品交易所 e^;%w#tEqI  
American Express Bank Limited 美国运通银行 P3nBxw"  
American Stock Exchange 美国证券交易所 dsH*9t:z  
amortization 摊销 TFAR>8Nm  
amount due from banks 存放银行同业的款项 AH_qZTv0{Q  
amount due from banks abroad 存放海外银行同业的款项 Wb[k2V  
amount due from holding companies 控股公司欠款 3O;"{E= <  
amount due from local banks 存放本港银行同业的款项 }Rw6+;  
amount due to banks 银行同业的存款 X4{<{D`0t8  
amount due to banks abroad 海外银行同业的存款 "Q{l])N  
amount due to holding companies 控股公司存款 | AiMx2  
amount due to local banks 本港银行同业的存款 EW
r7eH  
amount due to outport banks 外埠银行同业的存款  0T^0)c  
amount for note issue 发行纸币的款额 )?pnV":2Y  
amount of bond 担保契据的款额 )j\_*SoH  
amount of consideration 代价款额 q@tym5  
amount of contribution 供款数额 )sNPWn8<Uy  
amount of indebtedness 负债款额 =3!o_  
amount of principal of the loan 贷款本金额 p$uPj*  
amount of rates chargeable 应征差饷数额 *f_A:`:  
amount of share capital 股本额 7iyx_gyo  
amount of sums assured 承保款额 VJ?>o  
amount of variation 变动幅度 XUnw*3tPJ  
amount of vote 拨款数额 T#wG]DH;  
amount payable 应付款额 Cc;8+Z=a?G  
amount receivable 应收款额 vPc*x5w-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $HtGB]  
analysis 分析 "YWZ&_n**  
ancillary risk 附属风险 AyPtbrO  
annual account 周年帐目；周年帐目报表；年度决算；年结 H \'1.8g/  
annual accounting date 年结日期 ZCViZWo  
annual allowance 每年免税额；年积金；年度津贴；年津 E(vO^)#  
annual balance 年度余额 @BG].UJo  
annual disposable income 每年可动用收入 1b86@f  
annual estimates 周年预算 aOS,%J^?  
annual fee 年费 uB#U( jl  
annual general meeting 周年大会 klH?
!r&  
annual growth rate 年增率；每年增长率 K?r  
annual long-term supplement 长期个案每年补助金 E@yo/S  
annual pensionable emolument 可供计算退休金的年薪 j=Izwt>   
annual report 年报 +k~0&lZi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bE{

YK  
annual return 周年报表；周年申报表；每年报税表格 T]nAz<l),  
Annual Return Rules 《周年报表规则》 >239SyC-,  
annual review of consumer prices 每年消费物价回顾 boHbiE  
annual roll-forward basis 逐年延展方式 iQS,@6  
annual salary 年薪 oOC&w0  
annual statement 年度报表；年度决算表 `( w"{8laB  
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 _ Yc"{d3S  
annuitant 年金受益人 *ra>Kl0   
annuity 年金 \KzJNCOT  
annuity contract 年金合约 +I3O/=)  
annuity on human life 人寿年金 kD?@nx>  
antecedent debt 先前的债项 P|Gwt&  
ante-dated cheque 倒填日期支票 &GkD5
b  
anticipated expenditure 预期开支 .g1x$cQ1<  
anticipated net profit 预期纯利 LAH">E  
anticipated revenue 预期收入 SOn)'!g  
anti-inflation measure 反通货膨胀措施 S[zGA<}  
anti-inflationary stance 反通货膨胀立场 XH@(V4J(.  
apparent deficit 表面赤字 6`20  
apparent financial solvency 表面偿债能力 9 M%Gnz  
apparent partner 表面合伙人 nO!&;E&  
application for personal assessment 个人入息课税申请书 RV);^, b  
application of fund 资金应用 ar6+n^pi0]  
application to release as liquidator and to destruct the books of accounts and documents H%gAgXHn  
申请免除清盘人职务及毁灭帐簿与文件 UoKVl-  
appointed actuary 委任精算师 (CY D]n  
appointed auditor 委任核数师；委任审计师 wDGb h=  
appointed trustee 委任的受托人 GZ,MC?W  
appointer 委任人 =B5{7g\  
apportioned pro rata 按比例分摊 N5,LHO  
apportionment 分配；分摊 mC$y*G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mgi~j.[  
apportionment formula 分摊方程式 p)ig~kk`  
apportionment of estate duty 遗产税的分摊 3T0~k--  
appraisal 估价；评估 E #B$.K  
appreciable growth 可观增长 J-<_e??  
appreciable impact 显着影响 /I!62?)-*  
appreciable increase 可观增长 3Ovx)qKxd  
appreciation 增值；升值 ,[zSz8R  
appreciation against other currencies 相对其他货币升值 ;Q^>F6+_m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  WZY+c
 
appreciation tax 增值税 (RV#piM  
appropriation 拨款；拨用；拨付 /e|Lw4$@S  
appropriation account 拨款帐目 u!5q)>Wt(  
Appropriation Bill 拨款法案 s)`(@"{  
appropriation-in-aid system 补助拨款办法 bxtH`^  
approved assets 核准资产 u}|v;:|j  
approved basket stock 认可一篮子证券 #v<`|_  
approved budget 核准预算 "YY<T&n  
approved charitable donation 认可慈善捐款 o{`x:  
approved charitable institution 认可慈善机构 1*2ycfa  
approved currency 核准货币；认可货币 4=/jh:h  
approved estimates 核准预算 XsQ81j.  
approved estimates of expenditure 核准开支预算 E;{RNf|  
approved overseas insurer 核准海外保险人 m*A b<$y  
approved overseas trust company 核准海外信托公司 HY FMf3  
approved pooled investment fund 核准汇集投资基金 f? @Qt<+k  
approved provident fund scheme 认可公积金计划 \)rMC]  
approved provision 核准拨款 $!MP0f\q g  
approved redeemable share 核准可赎回股份 vI0,6fOd6  
approved regional stock 认可地区性证券 6?~9{0  
approved retirement scheme 认可退休金计划 /51$o\4S  
approved subordinated loan 核准附属贷款 ]oVP_ &E  
arbitrage 套戥；套汇；套利 #}+H  
arbitrageur 套戥者；套汇者 dk nM|  
arbitrary amount 临时款项 A,~KrRd  
arrangement 措施；安排；协定 7@%qm|i>w  
arrears 欠款 boGdZ2$h4  
arrears of pay 欠付薪酬 G}g;<,g~  
arrears of revenue 逾期未收税款；逾期未收的帐项 6XF Ufi+  
articles of association 组织章程；组织细则；组织章程细则 UMe?nAC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xc 1d[dCdp  
ascertainment of profit 确定利润 _<#92v!F  
"Asia Clear" “亚洲结算系统” 3*~`z9-z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 SsTBjIX  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6qFzo1LO  
Asian Development Fund [ADF] 亚洲发展基金 uX3yq<lK"  
Asian dollar bond 亚洲美元债券 vJ}WNvncVF  
Asian dollar market 亚洲美元市场 qnboXGaFu  
Asian dollar rate 亚洲美元利率 ; F'IS/ttX  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gv>DOez/  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jVd`J  
asked price 沽盘；喊价；索价；卖方报价 F:T(-,  
assessable income 应评税入息 el*|@#k}  
assessable loss 应评税亏损 G=|?aK{p  
assessable profit 应评税利润 [*p;+&+/ZM  
assessable value 应评税值 5=I({=/>  
assessed profit 估定利润 e'A_4;~@s  
assessed value 经评估价值 BInSS*L  
assessment 评税；评定；估价；评税单 Lv['/!DJ|  
assessment number 评税编号；估价编号 [|oG}'Xz  
assessment of additional tax 补加税评税 1C{0
 R.  
assessment of performance 业绩评估；实绩评价 C/Tk`C&  
Assessor 评税主任 (WC =om  
asset price bubbles 资产价格泡沫 %xCL&}bY  
asset-backed securities 具资产保证的证券 SoM,o]s#y  
assets accretion 资产增值 JxtzI2  
assets and liabilities 资产与负债 <q$Tk,  
assets betterment statement 资产递增表；资产改进表 4 H0rS'5d  
assets lending 实物放款；有抵押贷款 @i!+Z  
assets of the company passing on the death 死者去世时转移的公司资产 <Y7j'n  
assets pledged as security for liabilities 用作负债抵押的资产 /~u^@@.  
assets portfolio 资产投资组合 +bLP+]7oZ  
assets price 资产价格 =o~+R\1ux+  
assets quality 资产质素 yO7y`;Q(sF  
assets realization 资产变现 DdI%TU K,  
assets refinancing arrangement 资产再集资安排 W9Azp8)p
]  
assets securitization 资产证券化 lf>d{zd5  
assets situated outside Hong Kong 在香港以外地方的资产 9e K~g0m  
assets stripping 削减资产；拆卖资产 aOGoJCt C  
assets value 资产值 p-{ 4 $W  
assignee 承让人 d9:I.SA)E  
assignment 转让；转让书；转让契 e8("G[P>  
assignment of interest 权益转让 DZ2gnRg  
assignment of letters patent and trade mark 专利证书及商标转让 [-VH%OM  
assignment of property 物业转让；物业转让书 j!i*&  
assignment right 转让权 8xAIn>,_  
assignor 转让人 oQ r.cKD ?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 STjb2t,a  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %C,zR&]F  
associate member 附属会员 J{dO0!7y  
associated body corporate 相联法人团体 Yc]k<tQ  
associated company 相联公司；联属公司 4)tY6ds)r|  
associated corporation 相联法团 Jw}t~m3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S1^/W-yoc~  
公认会计师公会〔英国〕 r+ 8Tp|%  
Association of Futures Exchange Brokers 香港期货经纪协会 iXo;e  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  VQH48{X  
association of underwriters 承保人组织 ^g6v#]&WA  
assumption of control 接管 aSIb0`(3  
assurance 担保；保险；转易；转易书 `oikSx$vB.  
assurance of interest 权益的转易 =t-Ud^3  
at 19XX price 按一九ＸＸ年价格计算 !9 kNL  
at a discount 按赔价计算；按贴水价格计算；打折扣 |OF3O,5z  
at a premium 按溢价计算；按升水价格计算 #oTVfY#  
at call 通知付款；按通知 g]L8Jli  
at constant market price 按固定市价计算 }C_g;7*  
at constant price 按固定价格计算 f\cTd/?Ju  
at cost 按成本计算 kR %,:   
at current market price 按当时市价计算；按现时市价计算 J' P:SC1  
at current price 按当时价格计算；按现时价格计算 k 6[   
at factor cost 按要素成本计算；按生产要素成本计算 e
K1l~W%  
at money-of-the-day price 按付款当日价格计算 d^RcJ3w  
at or better 按指定或较佳价位〔买卖指令〕 \A\  
at par 按面值计算；平价  ,c`6-  
at sight 见票即付 yJC: bD1xi  
at the close 按收市盘 /c=8$y\%@  
at the opening 按开市盘 s3JzYDpy  
attestation 见证；见证条款 !`=iKe&%E  
at-the-money option 平价期权 <}~ /. Cx  
attorney 受权人；受托代表人 Tdh.U
{Nz  
attornment 新拥有人承认书 >l)x~Bkf$j  
attributable profit 可归属利润 33lh~+C  
attributable share value 可归属股份价值 u->[y1JY  
Auckland Stock Exchange 奥克兰证券交易所 V=+|]`  
auction 拍卖 ,)xtl`fc  
auctioneer 拍卖商 Ne|CWUhO  
audit 审计；核数 [DjlkA/Zg  
Audit Commission 审计署 h\@X!Z,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3lWGa7<4Z  
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〕 1YMi4.  
audit review 帐目审查 =p[Sd*d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %I
VM1  
audited account 审计帐目；经审计的帐目 Xk%eU>d  
audited annual account 经审计的周年帐目 vo }4N[]Sb  
audited balance sheet 经审计的资产负债表 Kn$E{F\  
auditor 核数师；核数主任；审计师 <`SA>P  
auditor's certificate 核数师证明书；审计师证明书 83V\O_7j  
auditor's report 核数师报告；审计师报告 #pAN   
Aussie bond 澳元债券 81|[Y'f  
austerity budget 紧缩预算 &&<l}E  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Szu@{lpP@  
Australia All Ordinaries Index 澳洲所有普通股票指数 8v4krz<Iq  
Australian Dollar [AUD] 澳元 igTs[q=Ak  
Australian Options Market 澳大利亚期权市场 ^E\4`  
Australian Securities Commission 澳洲证券事务监察委员会 a] c03$fK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tE-bHu370  
Australian Stock Exchange 澳大利亚证券交易所 ]#shuZ##>0  
Austrian Schilling [ATS] 奥地利先令 \kyoA Z  
authentication 认证；鉴证 bz nMD  
authority to purchase 委托购买证；委购书 "})OLa  
authorization 认可；核准；授权；授权书 V_$<^z|  
authorization by direction 指示授权 '>|
Kd{J0  
authorization by instruction 指令授权 09vVCM;DY  
authorization by warrant 令状授权 k8n9zJ8  
authorization of unit trust 单位信托的认可 ECL{`m(#n  
authorized agent 指定代理人 qmnl  
authorized capital 法定资本 qm_r~j  
authorized clerk 出市员 |4/rVj"  
authorized dealer 认可交易商 
 rwSR  
authorized financial institution 认可财务机构 P*;[&Nn4  
authorized fund 认可基金 9wfE^E1  
authorized fund house 获授权的基金公司；认可基金公司 ?Mo)&,__  
authorized institution 认可机构 = =pQ V[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )g8Kicox5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $HOe){G  
authorized insurer 获授权保险人；获认可承保人 Q$p3cepsK  
authorized investment 特准投资项目 ;8MQ'#  
authorized person 获授权人 voRb>xF  
authorized representative 获授权代表 DQu)?Rsk  
authorized share capital 法定股本 s^PsA9EAn  
automated quotation system 自动报价系统 9UteD@*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <6.`(isph  
自动交易系统〔香港期货交易所有限公司〕 X^&--@l}T!  
automatic adjustment mechanism 自动调整机制 R>Ox(MG  
automatic adjustment system 自动调整系统 um/F:rp  
Automatic Clearing House 自动票据交换所 [C-FJ>=S  
automatic exchange rates accumulation system 自动化汇率累集系统 XkUwO ]
 
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yZ=O+H  
automatic teller machine [ATM] 自动柜员机 \kI{#
 
autopay 自动转帐 X<Xiva85  
available assets 可用资产 WaX!y$/z  
available fiscal reserve 现存财政储备 Dby|l#X  
available profit 可用利润 dlZ2iDQ%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 dhP")@3K;p  
average 平均；平均数；海损 '?I3&lYz{  
average basic salary 平均基本薪金 Lf<urIF  
average consumer expenditure 平均消费开支；一般消费开支 \L?A4Qx)_  
average cost 平均成本 h~%8p ]  
average cost of land production 增辟土地平均成本 vY4}vHH2  
average daily turnover 平均每日成交额 EUrIh2.Z  
average daily wage rate 平均每日工资率 3e-E/6zH6  
average expenditure pattern 平均开支模式 }3WP:E
t  
average growth rate 平均增长率  Jc]k\U  
average net fixed assets 固定资产平均净值 v`Y{.>[H[  
average of relatives 相对价格平均数 Vy/G-IASb  
average price 平均价格 $mAyM+ ph[  
average propensity to consume 平均消费倾向；一般消费倾向 h4ntjk|{i7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 /9SoVU8  
average rate 平均率 l%0-W  
average revenue 平均收入；平均收益 c*<BU6y  
average stock 平均库存；平均存货 "ig)7X+Wz|  
average yearly rent 平均年租 ~A%+oa*2~  
avoidance of double taxation 避免双重课税 ?c"iV  
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 O\=Zo9(NHF  
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