一些有用的会计术语(也不知道发的地方对不对)A

A: eZR{M\Q  
A share Ａ股；甲类股份 $J&wwP[  
abatement of tax 减税；减扣免税额 |=2E?&%?  
ABN AMRO Bank N.V. 荷兰银行 lDd+.44V:  
above-the-line expenditure 线上项目支出；经常预算支出 j_c0oclSz  
above-the-line receipt 线上项目收入；经常预算收入 p< Emy%  
ABSA Asia Limited 南非联合亚洲有限公司 4Mi~eL%D (  
absolute change 绝对数值变更 $]EG|]"Ns  
absolute expenditure 实际开支 74hGk
f^S  
absolute guideline figure 绝对准则数字 :$j6  
absolute interest 绝对权益 oUXu;@l  
absolute order of discharge 绝对破产解除令 hK*:pf  
absolute profit margin 绝对利润幅度 o,(MB[|hQ  
absolute value 实值；绝对值 Lw<?e;  
absolutely vested interest 绝对既得权益 ?it49  
absorbed cost 已吸收成本；已分摊成本 6O8'T`F[  
absorption 吸收；分摊；合并 VqV6)6   
absorption rate 吸收率；摊配率；分摊率 &(3kwdI  
ACB Finance Limited 亚洲商业财务有限公司 X>l  
acceptable form of reciprocity 合理的互惠条件 Y}%=:Yt  
acceptable rate 适当利率；适当汇率 eU?SLIof[{  
acceptance agreement 承兑协议  *e{d^  
acceptance for honour 参加承兑 YFgQ!\&59  
acceptor 承兑人；接受人；受票人 R}7>*&S:  
acceptor for honour 参加承兑人 !4 `any  
accident insurance 意外保险 I_N(e|s\U  
Accident Insurance Association of Hong Kong 香港意外保险公会 GY 4?}T^s  
accident insurance scheme 意外保险计划 +O>1Ed  
accident year basis 意外年度基准 ,9Y{x  
accommodation 通融；贷款 +ou5cQ^  
accommodation bill 通融票据；空头票据 9Y&,dBj+  
accommodation party 汇票代发人 $$`E@\5P  
account balance 帐户余额；帐户结余 tgEXX-{  
account book 帐簿 6O2
r5F$T  
account collected in advance 预收款项 IBm&a^  
account current book 往来帐簿 SOQm>\U'i  
account of after-acquired property 事后取得的财产报告 3Qmok@4e)  
account of defaulter 拖欠帐目 #]bWE$sU<  
account payable 应付帐款 xB"o 7,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (r,tU(  
account receivable 应收帐款 Iu`eQG  
account receivable report 应收帐款报表 z17  
account statement 结单；帐单；会计财务报表 OO5k_J  
account title 帐户名称；会计科目 Q?rb(u(  
accountant's report 会计师报告 g(m3 &  
Accountant's Report Rules 会计师报告规则 b$)b/=2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 C(7
uvQ  
Accounting Arrangements 《会计安排》 N6H/J_:  
accounting basis 会计基础 8_WFSF^  
accounting by Official Receiver 破产管理署署长呈交的帐目 n| =k9z<y8  
Accounting Circular 《会计通告》 Av[L,4A  
accounting class 会计类别 A8Q1x/d(  
accounting date 记帐日期；会计结算日期  13(JW  
accounting for money 款项核算 k6-.XW  
Accounting Officer 会计主任 qYLOq`<f  
accounting period 会计报告期；会计期 fhlhlOg  
accounting policy 会计政策；会计方针 zOkUR9  
accounting practice 会计惯例 tj@IrwC^e"  
accounting principle 会计准则 <EKDP>,~  
accounting record 会计记录
X?5M)MP+I  
accounting report 会计报告 1MV\Jm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ilL] pU
-  
Accounting Society of China 中国会计学会 ZVu&q{s,  
accounting statement 会计报表 .nX+
!EXeS  
accounting system 会计制度；会计系统 PEZ~og:w  
accounting transaction 会计事项；帐务交易 lAuI?/E  
accounting treatment 会计处理 P_)h8-!+ $  
accounting year 会计年度 Ftu~nh}  
accretion 增值；添加 g,/gApa  
accrual 应计项目；应累算数目 (.Yt| "j  
accrual basis 应计制；权责发生制 Q.:SIBP  
accrual basis accounting 应计制会计；权责发生制会计 Yy]^_,r  
accrue 应累算；应计 D/pc)3Ofe  
accrued benefit 应累算利益 }WXO[ +l  
accrued charges 应计费用 g|_-O"l  
accrued cumulative preference share dividend 应累算的累积优先股股息 qXmkeidb&W  
accrued expenses 应累算费用 $8#zPJR&  
accrued interest payable 应付利息；应计未付利息 z;`o>Ja2  
accrued interest receivable 应收利息；应计未收利息 {~7VA  
accrued right 累算权益 KsI[  
accruing profit 应累算的利润 S;[g0j  
accumulated fiscal reserve 累积财政储备 KMZ:$H  
accumulated profit 累积利润；滚存溢利 gE8p**LT+  
accumulated reserve 累积储备 VE{[52  
accumulation of surplus income 累积收益盈余 EJ&
[I%jU  
acquired assets 既得资产 X=]FVHV;  
acquisition 收购；购置；取得 )+
T\LU  
acquisition cost 购置成本 'ms&ty*T  
acquisition expenses 购置费用 Dlhb'*@  
acquisition of 100% interest 收购全部股权 f%ude@E3  
acquisition of control 取得控制权 2VaQxctk  
acquisition of fixed assets 购置固定资产 =y.!Ny5A  
acquisition of shell “买壳” y)N57#e  
acquisition price 收购价 o#Q0J17i?  
act of God 天灾 $OU,| D  
acting partner 执事合伙人 td{M%D,R"  
active market 买卖活跃的市场；交投畅旺的市场；旺市  9')  
active partner 积极参与的合伙人 :X7"fX  
active trading 交投活跃 dbF?#s~u  
actual circulation 实际流通 3>%oGbo  
actual cost 实际成本 z45 7
/zO  
actual expenditure 实际开支；实际支出 U6V+jD}L]  
actual income 实际入息；实际收入；实际收益 {w*5uI%%e  
actual market 现货市场 e\%emp->  
actual price 现货价；实际价格 |#^##^cF/  
actual profit 实际利润 gB1w,96J  
actual quotation 实盘；实际价位；实际报价 H(bR@Qok  
actual year basis 按实际年度计算 ab4(?-'-  
actuals 实货 %:rct  
actuarial investigation 精算调查 4L}i`)CmB  
actuarial principle 精算原则 1j7^2Y|UT`  
actuarial report 精算师报告 7u/_3x1  
Actuarial Society of Hong Kong 香港精算学会 QfjgBJo%  
actuarial valuation 精算师估值 -m*
IpDi  
actuary 精算师 r(9#kLXg  
ad referendum agreement 暂定协议；有待覆核的协定 mZLrU<)Y  
ad valorem duty 从价税；按值征税 nRq@hk  
ad valorem duty system 从价税制 /y/O&`X(  
ad valorem fee 从价费 .|x\6 jf  
ad valorem tariff 从价关税 )i@j``P  
additional allowance 额外免税额 It.G-(  
additional amount for unexpired risk 未过期风险的额外款额 fW^\G2Fk  
additional assessable profit 补加应评税利润 $S{B{FK  
additional assessment 补加评税 -7^?40A  
additional commitment 额外承担 KDD_WXGt~  
additional commitment vote 额外承担拨款 zFVNb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lt 74`9,f  
additional dependent parent allowance 供养父母额外免税额 ()L[l@m  
additional provision 额外拨款 [:Kl0m7  
additional stamp duty 附加印花税 r9[{0y!4  
additional tax 补加税罚款；补加税款 #4uuT
?!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Sb@:ercC,  
adjudged bankrupt 被裁定破产 xW92ZuzSH  
adjudicated bankrupt 裁定破产人 ?2h)w=dO
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D=*3Xd  
adjudication of bankruptcy 裁定破产；宣告破产 /~`4a
  
adjudication of insolvency 裁定无力偿还债务 [7d>c  
adjusted actual 经调整的实数；调整后的实数 Fljqh8c5  
adjusted current assets 经调整的流动资产；调整后的流动资产 VNKtJmt  
adjusted figure 经调整的数字；调整后的数额 @64PdM!L  
adjusted liabilities 经调整的负债；调整后的负债 20glz(  
adjusted loss 经调整的亏损；调整后的亏损 t# cm|  
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 .ET@J`"M  
adjusted profit 经调整的利润；调整后的利润 $kPC"!X\  
adjusted surplus 经调整的盈余额；调整后的盈余额 >|h$d:~n  
adjusted value 经调整的价值；调整后的价值 8BP.VxX  
adjustment 调整；修订；理算〔保险〕 Ak(_![Q:q\  
adjustment centre 调剂中心 >jI(^8?  
adjustment lag 调整过程的时间差距；调整时差 yTj!(C  
adjustment mechanism 调整机制 .Y!]{c  
adjustment of loss 亏损调整 p'PHBb8I  
adjustment process 调整过程；调整程序 aH6{_eY  
adjustment range 调整幅度 ]ADj9  
administered exchange rate 受管制汇率 Y![m'q}K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d8l T+MS=  
administration expenses 行政费用 r)S tp`p  
administration fee 手续费；行政费 #
NU;$&  
administration in bankruptcy 破产管理 WDznhMo  
administration order 遗产管理令 b[}f]pB@n  
administrator 管理人；遗产管理人 1
u4)  
administrator of the estate 遗产管理人 R%7* )3$&r  
admission of debt 债项承认书 9a_B   
admission of proof 接纳债权证明 ,l}mCY  
advance 放贷款项；垫付款项；预支款项；预付款项 Vgzw['L}  
advance account 暂支帐目；预付款帐户 p(B> N!:  
advance compensation 预付补偿金 1CS[%)-c  
advance from shareholder 股东垫款 3q +C8_:  
advance pending reimbursement 预支以待日后付还 a%R'x]  
advanced economy 先进经济体系 b5r.N1ms  
advancement 预付；预付财产 ~loJYq'y  
advances warrant 垫款令 {Dv^j#  
advancing 贷出 JIeKp7;^  
adverse balance 逆差 >,JLYz|</  
adverse exchange 逆汇 xqV>m  
advertisement addressed to shareholders 在报章刊登的致股东通告 7S"W7O1>  
advice for collection 托收通知书 {J_1.uN=  
advice of drawing 提款通知书；汇票通知书 D|zlC,J,  
advice of payment 付款通知 =*K~U# uoC  
Advisory Committee [Securities and Futures Commission] |^z?(?w  
谘询委员会〔证券及期货事务监察委员会〕 <G d?,}\  
Advisory Committee on Diversification 经济多元化谘询委员会 WO=X*One  
affidavit 誓章；遗产申报誓章 VKzY6  
affidavit of no receipt 述明无收款的誓章 z D&5R/I  
affiliate 联号；联营公司；附属公司 d1&RK
2  
affiliated company 附属公司；联号；联营公司 <A
%}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (;1rM}B;1  
affordability 负担能力 3aMfZa<=  
African Development Bank [AfDB] 非洲开发银行 j+B+>r^  
after-acquired property 事后取得的财产 -Ucj|9+(a  
after-hours dealing 市后交易 "'38
9*-  
after-tax profit 税后盈利；税后利润；税后溢利 y^u
tMH  
agency agreement 代理协议 XQI.z7F  
agency expenses 代理机构的开支 lHg&|S&J  
agency fee 代理费 {R`,iWV  
Agency Law 《代理法》 Ml)0z&jQX  
agent 代理人；承销人 iR k
.t=B  
agent of company 公司代理人 \?n4d#=$o  
agent's fee 代理人费；经纪费 -Fi{[%&u  
aggregate 总计；总数；总体数字 n%N|?!rB  
aggregate amount 总款额；总额 tCkKJ)m  
aggregate assets and liabilities 总体资产与负债 Jxyeh1zqB  
aggregate at constant price 按固定价格计算的总体数字 w QV4[  
aggregate demand 总需求 0}(ZW~&1  
aggregate gross position 总持仓量 [=Qv?am  
aggregate limit 总限额 ']'H8Y-M  
aggregate of salaries tax 合计薪俸税 }o>6 y>=  
aggregate performance 总体表现；总体业绩 T(< [k:`  
aggregate supply 总体供应 z&a%_ ]Q*  
aggregate surplus 总盈余 .u
u[f2.N+  
aggregate total 整体总额 %O9kq  
aggregate value 总值；合计价值 +o{]0~y  
aggregated basis 合计基准 CYIp 3D'k  
aggregated net chargeable income 合计应课税入息实额 uU_0t;oR3  
aggregation 合并计算；合计；总和 cQ:Y@f 9  
aggregation of incomes of husband and wife 夫妇入息合并计算 d
[h2Y/AR  
aggregation of property 财产的总和 'A#`,^]uLF  
agio 差价；贴水 -c%K_2`  
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》 )9(Mt_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment v=-8} S  
《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》 |
~QHCg<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^F5Q(A  
《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》 #Y)Gos  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Z^Y_+)
=s  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +4[L_  
agreement for a settlement 授产协议 a(!_3i@  
agreement for assignment 转让协议 ; E Nhy  
agreement for sale 售卖协议；买卖协议 aD 33! :y  
agreement for sale and purchase 买卖协议 P=Au~2X  
agreement for the payment of interest 支付利息协议 t:pgw[UJ  
agreement for the repayment of money 还款协议 os=Pr{  
agreement of reinsurance 再保险协议 -,;r %7T  
Agricultural Bank of China 中国农业银行 Oa[G #  
air passenger departure tax 飞机乘客离境税 U g'y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 wi{qN___  
airport tax 机场税 yrp;G_  
alcohol duty 酒精税 1e Wl:S}  
alienation 让与；让渡；转让 Vl91I+Ev  
alimony 生活费；赡养费 RbexsBq  
All Ordinaries Index [AOI] 所有普通股指数 5C03)Go3Z  
all risks 全险；综合险 w!~%v #  
All Sales Record for Stock Market 《股票市场成交报告》 | rY.IbL  
Allied Capital Resources Limited 新联财务有限公司 RR*eq.;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @-uV6X8|  
allocation letter 拨款信件 )3
W`>7>  
allocation of fund 分配款项；预留款项 Fpz)@0K;  
allocation of profit 利润分配；溢利分配 zli@XZ#  
allocation warrant 拨款令 u}zCcWP|L  
allotment 分配；配股 MMyVm"w  
allotment notice 股份配售通知；配股通知 eB]cPo4gW  
allotment of shares 股份分配 tbx* }uy2  
allowable 可获宽免；免税的 ^h q?E2-  
allowable business loss 可扣除的营业亏损 $d<vPpJ3  
allowable expenses 可扣税的支出 Ek0zFnb[Gx  
allowance 免税额；津贴；备抵；准备金 QKj8~l(  
allowance for debts 债项的免税额 dNQR<v\IL  
allowance for depreciation by wear and tear 耗损折旧免税额 (k{rn3,  
allowance for funeral expenses 殡殓费的免税额 ~Y- !PZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X\?PnD`,  
allowance for repairs and outgoings 修葺及支出方面的免税额 8M{-RlR  
allowance to debtor 给债务人的津贴 0nz=whS{  
alteration of capital 资本更改 U"Gg ,  
alternate trustee 候补受托人 HnDz4eD  
amalgamation 合并 i_ha^mq3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p};B*[ki  
ambit of charges 征税范围；收费范围 [| \Z"   
amended valuation 经修订的估值 PS" ,  
American Commodities Exchange 美国商品交易所 7~gIOu  
American Express Bank Limited 美国运通银行
&rdz({  
American Stock Exchange 美国证券交易所 v#. %eF m  
amortization 摊销 \0K3TMl)J  
amount due from banks 存放银行同业的款项 S4r-s;U-v/  
amount due from banks abroad 存放海外银行同业的款项 +<
\)b(  
amount due from holding companies 控股公司欠款  >mk}  
amount due from local banks 存放本港银行同业的款项 9VEx0mkdd  
amount due to banks 银行同业的存款 'p%\fb6`  
amount due to banks abroad 海外银行同业的存款 7Wd}H Z  
amount due to holding companies 控股公司存款 k0%*{IVPN  
amount due to local banks 本港银行同业的存款 C\~!2cy  
amount due to outport banks 外埠银行同业的存款 =5a|'O  
amount for note issue 发行纸币的款额 V^n?0^o  
amount of bond 担保契据的款额 0^5*@vt  
amount of consideration 代价款额 75u5zD   
amount of contribution 供款数额 4Nz@s^9  
amount of indebtedness 负债款额 -?m"+mUP  
amount of principal of the loan 贷款本金额 [Pn(d[$z  
amount of rates chargeable 应征差饷数额 -i,=sZXB  
amount of share capital 股本额 Dy_ayxm  
amount of sums assured 承保款额 0QWc1L  
amount of variation 变动幅度 ~1_v;LhH5+  
amount of vote 拨款数额 29W~<E8K-  
amount payable 应付款额 Dz<"eyB\  
amount receivable 应收款额 ;y"=3-=vM"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /-in:gX8  
analysis 分析 mz|#K7:  
ancillary risk 附属风险 6c[&[L%  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~,*=j~#h  
annual accounting date 年结日期 gpIq4Q<  
annual allowance 每年免税额；年积金；年度津贴；年津 .u+ZrA#  
annual balance 年度余额 *,hg+?lZ  
annual disposable income 每年可动用收入 `R9}.?7  
annual estimates 周年预算 q+KGQ*  
annual fee 年费 2Hh5gD|>  
annual general meeting 周年大会 <BUKTRq  
annual growth rate 年增率；每年增长率 ;
9WS#>o  
annual long-term supplement 长期个案每年补助金 Yqpe2II7  
annual pensionable emolument 可供计算退休金的年薪 n54}WGo>9  
annual report 年报 e`N/3q7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 GmjTxNU@  
annual return 周年报表；周年申报表；每年报税表格 ws^ 7J/8  
Annual Return Rules 《周年报表规则》 !>n^ ;u  
annual review of consumer prices 每年消费物价回顾 i!|OFU6  
annual roll-forward basis 逐年延展方式 E46+B2_~zk  
annual salary 年薪 JO|%Vpco  
annual statement 年度报表；年度决算表 xI'sprNa_1  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 HDV@d^]-  
annuitant 年金受益人 4#dS.UfI  
annuity 年金 ( 04clU^F  
annuity contract 年金合约 qs9q{n-Aj  
annuity on human life 人寿年金 c.<bz  
antecedent debt 先前的债项 uR;m<wPH,f  
ante-dated cheque 倒填日期支票 d*M:PjG@  
anticipated expenditure 预期开支 C(4r>TNm  
anticipated net profit 预期纯利 /t4#-vz  
anticipated revenue 预期收入 T@Q,1^?i  
anti-inflation measure 反通货膨胀措施 *bOgRM[  
anti-inflationary stance 反通货膨胀立场 <-Hw@g  
apparent deficit 表面赤字 PP]Z~ne0X  
apparent financial solvency 表面偿债能力 V|vKYEFry  
apparent partner 表面合伙人 sQIzcnKB  
application for personal assessment 个人入息课税申请书 Vo G`@^s  
application of fund 资金应用 8p91ni'  
application to release as liquidator and to destruct the books of accounts and documents 1@$n)r`  
申请免除清盘人职务及毁灭帐簿与文件 AW6"1(D  
appointed actuary 委任精算师 L}*s_'_e^>  
appointed auditor 委任核数师；委任审计师 Cyn_UE  
appointed trustee 委任的受托人 @4ccZ&`  
appointer 委任人 B1u.aa$  
apportioned pro rata 按比例分摊 p7Q}xx  
apportionment 分配；分摊 qm!&(8NfK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?y1G,0,  
apportionment formula 分摊方程式 ZQ MK1  
apportionment of estate duty 遗产税的分摊 p+ki1!Ed  
appraisal 估价；评估 .huk>   
appreciable growth 可观增长 c9uln  
appreciable impact 显着影响 `A\|qH5`W  
appreciable increase 可观增长 h#e((j3-2Z  
appreciation 增值；升值 }$5e!t_K  
appreciation against other currencies 相对其他货币升值 Z
LN79r{T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8|U-{"!O?  
appreciation tax 增值税 !_a@autj  
appropriation 拨款；拨用；拨付 RTXl3 jq  
appropriation account 拨款帐目 dXBXV>rbB  
Appropriation Bill 拨款法案 q]^Q?r<g::  
appropriation-in-aid system 补助拨款办法 4:50dj  
approved assets 核准资产 qsUob  
approved basket stock 认可一篮子证券 2k}8`P;  
approved budget 核准预算 <,X?+
hr  
approved charitable donation 认可慈善捐款 +~ZFao qf  
approved charitable institution 认可慈善机构 oiKY2.yW  
approved currency 核准货币；认可货币 n[`KhRN  
approved estimates 核准预算 axpn*
(yE  
approved estimates of expenditure 核准开支预算 pOmHxFOOK  
approved overseas insurer 核准海外保险人 MlVVST  
approved overseas trust company 核准海外信托公司 >EJ
`Z7E6  
approved pooled investment fund 核准汇集投资基金 "QV
?C  
approved provident fund scheme 认可公积金计划 ZD`9Ez)5  
approved provision 核准拨款 (Y[q2b  
approved redeemable share 核准可赎回股份 ;_TPJy  
approved regional stock 认可地区性证券 vIK+18v7  
approved retirement scheme 认可退休金计划 7)FI_uW  
approved subordinated loan 核准附属贷款 p10i_<J]=  
arbitrage 套戥；套汇；套利 ]Av)N6$&-Z  
arbitrageur 套戥者；套汇者 C8oAl3d+h  
arbitrary amount 临时款项 5(qc_~p^  
arrangement 措施；安排；协定 B=,j$uH  
arrears 欠款 .!><qVg  
arrears of pay 欠付薪酬 IT5a/;J  
arrears of revenue 逾期未收税款；逾期未收的帐项 =D}]
|ie  
articles of association 组织章程；组织细则；组织章程细则 )e|n7|} $  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 w~lxWgaY7  
ascertainment of profit 确定利润 6M)4v{F  
"Asia Clear" “亚洲结算系统” k
O8W>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \c .^^8r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'v42QJ"{  
Asian Development Fund [ADF] 亚洲发展基金 tl@n}   
Asian dollar bond 亚洲美元债券 ;bh[TmQTJ  
Asian dollar market 亚洲美元市场 uJg|  
Asian dollar rate 亚洲美元利率 [\|p~Qb)s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P&2/J%@zG  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (vXes.|+t  
asked price 沽盘；喊价；索价；卖方报价 H\[:uUK5\  
assessable income 应评税入息 ^j)0&}fB  
assessable loss 应评税亏损 6.0/asN}  
assessable profit 应评税利润 !=t.AgmL  
assessable value 应评税值 qe@ctHpn  
assessed profit 估定利润 4!,`|W1  
assessed value 经评估价值 c c^I9g~  
assessment 评税；评定；估价；评税单 iAd3w6  
assessment number 评税编号；估价编号 ^~65M/  
assessment of additional tax 补加税评税 S(Ej: H  
assessment of performance 业绩评估；实绩评价 ,!{/Y7PmJ  
Assessor 评税主任 $Lf-Gi  
asset price bubbles 资产价格泡沫 rT}k[  
asset-backed securities 具资产保证的证券 @x4IxGlUs  
assets accretion 资产增值 D?Y j5eOa
 
assets and liabilities 资产与负债 A]WR-0Z7  
assets betterment statement 资产递增表；资产改进表 ;H%T5$:trP  
assets lending 实物放款；有抵押贷款 tXu_o6]  
assets of the company passing on the death 死者去世时转移的公司资产 -sqoE*K[8  
assets pledged as security for liabilities 用作负债抵押的资产 UwQyAD]Ht  
assets portfolio 资产投资组合 jykY8;4  
assets price 资产价格 8t$w/#'@  
assets quality 资产质素 qEW3k),  
assets realization 资产变现 :~gG]|F  
assets refinancing arrangement 资产再集资安排 E5EA
k6  
assets securitization 资产证券化 ^|+;~3<J  
assets situated outside Hong Kong 在香港以外地方的资产 12bt\
h9  
assets stripping 削减资产；拆卖资产 hZ;[}5T\<S  
assets value 资产值 B+w< 0No  
assignee 承让人 x*}*0).  
assignment 转让；转让书；转让契 omEnIf
QSO  
assignment of interest 权益转让 5kju{2`GF  
assignment of letters patent and trade mark 专利证书及商标转让 99]&X
j  
assignment of property 物业转让；物业转让书 9bVPMq7}i  
assignment right 转让权 aIsT"6A~{  
assignor 转让人 G
i9s*v,s  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 { :~&#D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #383W)n  
associate member 附属会员 ? 016  
associated body corporate 相联法人团体 N%K%0o-  
associated company 相联公司；联属公司 ?--EIA8mfp  
associated corporation 相联法团 nsM :\t+ p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %I 3D/!%  
公认会计师公会〔英国〕 41'|~3\X  
Association of Futures Exchange Brokers 香港期货经纪协会 ^<
"^}Jh.M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XFx p^  
association of underwriters 承保人组织 re-;s  
assumption of control 接管 ^vQ,t*Uj=  
assurance 担保；保险；转易；转易书 fkjo  
assurance of interest 权益的转易 FLE2]cL-  
at 19XX price 按一九ＸＸ年价格计算 8F#z)>q~  
at a discount 按赔价计算；按贴水价格计算；打折扣 /GQN34RD  
at a premium 按溢价计算；按升水价格计算 JXa5snh{h  
at call 通知付款；按通知 0wlKBwf`J  
at constant market price 按固定市价计算 LE1#pB3TG  
at constant price 按固定价格计算 F]4JemSjK  
at cost 按成本计算 sBuOKT/j  
at current market price 按当时市价计算；按现时市价计算 Tz"Xm/Gy  
at current price 按当时价格计算；按现时价格计算 FWJhi$\:D]  
at factor cost 按要素成本计算；按生产要素成本计算 .dvOUt I[  
at money-of-the-day price 按付款当日价格计算 -%g&O-i\  
at or better 按指定或较佳价位〔买卖指令〕 S~+er{,ht4  
at par 按面值计算；平价 |_ u  
at sight 见票即付 TTSyDl  
at the close 按收市盘 1[&V6=n  
at the opening 按开市盘 }kK6"]Tj  
attestation 见证；见证条款 %x2_njDd  
at-the-money option 平价期权 #3WKm*T/  
attorney 受权人；受托代表人 F=qG+T  
attornment 新拥有人承认书 4sCzUvI~Y1  
attributable profit 可归属利润 5?{ytNCY  
attributable share value 可归属股份价值 `Z
m-F  
Auckland Stock Exchange 奥克兰证券交易所 F CbU> 1R  
auction 拍卖 dQkp &.  
auctioneer 拍卖商
Q Jnji  
audit 审计；核数 dhAkD-Lh  
Audit Commission 审计署 *=p[;V  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (X?'}Ur  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 )A6 eD  
audit review 帐目审查 |8:IH@K*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `1T?\  
audited account 审计帐目；经审计的帐目 -? |-ux  
audited annual account 经审计的周年帐目 U/|;u;H=  
audited balance sheet 经审计的资产负债表 %JsCw8C6?  
auditor 核数师；核数主任；审计师 MS~|F^g  
auditor's certificate 核数师证明书；审计师证明书 %9qG|A,cA  
auditor's report 核数师报告；审计师报告 F6$QEiDu@  
Aussie bond 澳元债券 A3Lfh6O  
austerity budget 紧缩预算 jZ5 mpYUO  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 K\2UwX  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;:/<XfZ  
Australian Dollar [AUD] 澳元 !pMp n%r<]  
Australian Options Market 澳大利亚期权市场 k ='c*`IE  
Australian Securities Commission 澳洲证券事务监察委员会 2 u{"R  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UDUj  
Australian Stock Exchange 澳大利亚证券交易所 wj$J}F  
Austrian Schilling [ATS] 奥地利先令 5jb/[i^V  
authentication 认证；鉴证 "iC*Eoz#.  
authority to purchase 委托购买证；委购书 j18qY4Gw)  
authorization 认可；核准；授权；授权书 \`!M5FJ  
authorization by direction 指示授权 >n^| eAH  
authorization by instruction 指令授权 ;Wws;.~  
authorization by warrant 令状授权 OK6c"*<z  
authorization of unit trust 单位信托的认可 zv%9?:  
authorized agent 指定代理人 p903*F^[,  
authorized capital 法定资本 rpZ^R}B%*v  
authorized clerk 出市员 j=Co  
authorized dealer 认可交易商 GF3"$?Cw  
authorized financial institution 认可财务机构 e9 `n@  
authorized fund 认可基金 Uo7V)I;o  
authorized fund house 获授权的基金公司；认可基金公司 h ?Ni5  
authorized institution 认可机构 IQ`#M~:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^-24S#KE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <1
L?Xhoc6  
authorized insurer 获授权保险人；获认可承保人 +frkC| .  
authorized investment 特准投资项目 EC]b]'._  
authorized person 获授权人 #:5vN-9?  
authorized representative 获授权代表 lg(*:To3B  
authorized share capital 法定股本 .YT&V  
automated quotation system 自动报价系统 \U0p?wdr:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *_aeK~du.  
自动交易系统〔香港期货交易所有限公司〕 x2KIGG^  
automatic adjustment mechanism 自动调整机制 ;Rz+4<  
automatic adjustment system 自动调整系统 ZMI!Sl  
Automatic Clearing House 自动票据交换所 9AxeA2/X  
automatic exchange rates accumulation system 自动化汇率累集系统 KqE
5{ q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `h:$3a:5  
automatic teller machine [ATM] 自动柜员机 J'%  
autopay 自动转帐 <DM /"^*  
available assets 可用资产 OjUZ-_J  
available fiscal reserve 现存财政储备 &f:"p*=a\  
available profit 可用利润 '4L0=G:A<q  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 2[#7YWs  
average 平均；平均数；海损 (eOzntp8  
average basic salary 平均基本薪金 ,Qd;t  
average consumer expenditure 平均消费开支；一般消费开支 4Hk eXS.  
average cost 平均成本 <yxEGjm  
average cost of land production 增辟土地平均成本 =xa:>Vh#  
average daily turnover 平均每日成交额 qNH= W?T8.  
average daily wage rate 平均每日工资率 9qHbV 9,M  
average expenditure pattern 平均开支模式 Do3g^RD#  
average growth rate 平均增长率 ZP]l%6\.  
average net fixed assets 固定资产平均净值
BaLvlB  
average of relatives 相对价格平均数 YCWt%a*I'  
average price 平均价格 {NS6y\,  
average propensity to consume 平均消费倾向；一般消费倾向 78iu<L+If  
average propensity to save 平均储蓄倾向；一般储蓄倾向 5$(qnOi  
average rate 平均率 #K5)Rb-H  
average revenue 平均收入；平均收益 +8rGStv  
average stock 平均库存；平均存货 I1IuvH6  
average yearly rent 平均年租 g^V4+3v|a'  
avoidance of double taxation 避免双重课税 A`NkgVq5:  
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 N,iYUM?  
HI` q!LPv  
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