一些有用的会计术语(也不知道发的地方对不对)A

A: ^J0zXe -d  
A share Ａ股；甲类股份 =p5?+3"@  
abatement of tax 减税；减扣免税额 T6,V  
ABN AMRO Bank N.V. 荷兰银行 % <^[j^j}o  
above-the-line expenditure 线上项目支出；经常预算支出 G{/;AK  
above-the-line receipt 线上项目收入；经常预算收入 pK<%<dIc  
ABSA Asia Limited 南非联合亚洲有限公司 ,;7`{Nab  
absolute change 绝对数值变更 E3LBPXK  
absolute expenditure 实际开支 W\'Nv/L  
absolute guideline figure 绝对准则数字 1Jl{1;c  
absolute interest 绝对权益 @uoT{E[  
absolute order of discharge 绝对破产解除令 HRj7n<>L=  
absolute profit margin 绝对利润幅度 #jhQBb4?,  
absolute value 实值；绝对值 ;v%Q8  
absolutely vested interest 绝对既得权益 R04.K!  
absorbed cost 已吸收成本；已分摊成本 c1PViko,>  
absorption 吸收；分摊；合并 XynU/Go,  
absorption rate 吸收率；摊配率；分摊率 y{YXf!AS  
ACB Finance Limited 亚洲商业财务有限公司 }Z"28?  
acceptable form of reciprocity 合理的互惠条件 kSB3KR;~n  
acceptable rate 适当利率；适当汇率 m**0rpA  
acceptance agreement 承兑协议 gH5CB%)  
acceptance for honour 参加承兑 vJ~4D*(]l  
acceptor 承兑人；接受人；受票人 N4A&"1d&  
acceptor for honour 参加承兑人 Sy4 mZ}:  
accident insurance 意外保险 )\D2\1e(c  
Accident Insurance Association of Hong Kong 香港意外保险公会 uXjoGcW  
accident insurance scheme 意外保险计划 k
{?!O\yY  
accident year basis 意外年度基准 Go-wAJ>  
accommodation 通融；贷款 Y+!Ouc!$  
accommodation bill 通融票据；空头票据 :m]/u( /N  
accommodation party 汇票代发人 g'KzdG`O0  
account balance 帐户余额；帐户结余 >'eB2  
account book 帐簿 ZGA)r0] P`  
account collected in advance 预收款项 :jBZK=3F>  
account current book 往来帐簿 Q@7l"8#[t  
account of after-acquired property 事后取得的财产报告 1]_?$)$T  
account of defaulter 拖欠帐目 <"hb#Tn  
account payable 应付帐款 <V7SSm  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 j.<:00<  
account receivable 应收帐款 5?Uo&e  
account receivable report 应收帐款报表 Tt{U"EFO  
account statement 结单；帐单；会计财务报表 A*rZQh b[  
account title 帐户名称；会计科目 -)4uYK*  
accountant's report 会计师报告 o`b$^hv{A  
Accountant's Report Rules 会计师报告规则 Hde]DK,d  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bK!,Pc<  
Accounting Arrangements 《会计安排》 W\&WS"=~  
accounting basis 会计基础 }Q!h ov  
accounting by Official Receiver 破产管理署署长呈交的帐目 tCuN?_UG  
Accounting Circular 《会计通告》 3w t:5 Im  
accounting class 会计类别 umZlIH[7  
accounting date 记帐日期；会计结算日期 P4hZB_.=  
accounting for money 款项核算 di"C]" ;  
Accounting Officer 会计主任 Tld1P69(  
accounting period 会计报告期；会计期 s.VUdR"  
accounting policy 会计政策；会计方针 &7$,<9.  
accounting practice 会计惯例 Y0@'za^y  
accounting principle 会计准则 yJF 2  
accounting record 会计记录 6e-#XCR{  
accounting report 会计报告 FYp|oD2=1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g
sLr=  
Accounting Society of China 中国会计学会 "}0)YRz%  
accounting statement 会计报表 >]:N?[Y_~}  
accounting system 会计制度；会计系统 \Y51KB\  
accounting transaction 会计事项；帐务交易 I~d#p ]>  
accounting treatment 会计处理 yB0jL:|a  
accounting year 会计年度 's$A+8;L  
accretion 增值；添加 x1.3W j  
accrual 应计项目；应累算数目 #=`FM:WH  
accrual basis 应计制；权责发生制 }l,T~Pjb  
accrual basis accounting 应计制会计；权责发生制会计 zY]Bu-S3  
accrue 应累算；应计 CWE Ejl  
accrued benefit 应累算利益 6W)xj6<@  
accrued charges 应计费用 ;[;)P tFz\  
accrued cumulative preference share dividend 应累算的累积优先股股息 LN@lrC7X  
accrued expenses 应累算费用 C$$"{FfgU"  
accrued interest payable 应付利息；应计未付利息 l5{(z;xM  
accrued interest receivable 应收利息；应计未收利息 fn1 ?Qp|  
accrued right 累算权益 H;b8I  
accruing profit 应累算的利润 tn"Y9 k|  
accumulated fiscal reserve 累积财政储备 wrz+2EP`  
accumulated profit 累积利润；滚存溢利 \Ku9"x  
accumulated reserve 累积储备 'dmp4VT3  
accumulation of surplus income 累积收益盈余 "}S9`-Wd|  
acquired assets 既得资产 [54@irH  
acquisition 收购；购置；取得 IW5*9)N?  
acquisition cost 购置成本 [>b  '}4  
acquisition expenses 购置费用 2q`)GCES~  
acquisition of 100% interest 收购全部股权 +CsI,Uf4*  
acquisition of control 取得控制权 >v^2^$^u  
acquisition of fixed assets 购置固定资产 c+@d'yR  
acquisition of shell “买壳” o,*folL  
acquisition price 收购价 #g@  
act of God 天灾 4(` 2#  
acting partner 执事合伙人 9X 5*{f Y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hg%@W  
active partner 积极参与的合伙人 T)b3N|ONB  
active trading 交投活跃 iifc;62  
actual circulation 实际流通 a"`g"ZRx  
actual cost 实际成本 Z
_iAn TT  
actual expenditure 实际开支；实际支出 Iq4Kgc  
actual income 实际入息；实际收入；实际收益 F3kC"H  
actual market 现货市场 S% JNxT7'  
actual price 现货价；实际价格 &,W_#l{  
actual profit 实际利润 8vz_~p9%j  
actual quotation 实盘；实际价位；实际报价 r!{w93rPX  
actual year basis 按实际年度计算 SRA|7g}7W  
actuals 实货 4q\.I+r^  
actuarial investigation 精算调查 qWRNHUd  
actuarial principle 精算原则 %00k1*$  
actuarial report 精算师报告 hKk\Y{wv'  
Actuarial Society of Hong Kong 香港精算学会 *23m-  
actuarial valuation 精算师估值 L LYHr  
actuary 精算师 Ov$N"  
ad referendum agreement 暂定协议；有待覆核的协定 B6tcKh9d,  
ad valorem duty 从价税；按值征税 1$='`@8I  
ad valorem duty system 从价税制 t 3(%UB  
ad valorem fee 从价费 o~i]W.SI(  
ad valorem tariff 从价关税 8gVxiFjo  
additional allowance 额外免税额 ^>,<*p  
additional amount for unexpired risk 未过期风险的额外款额 tx:rj6-z  
additional assessable profit 补加应评税利润 jw:4fb  
additional assessment 补加评税 , aRJ!AZ  
additional commitment 额外承担 r*X}3t*  
additional commitment vote 额外承担拨款 D%c7JK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "|.+L  
additional dependent parent allowance 供养父母额外免税额 8\qCj.>S  
additional provision 额外拨款 &[?u1qQ%o  
additional stamp duty 附加印花税 $$2S*qY  
additional tax 补加税罚款；补加税款  At`1)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 QOkE\ro  
adjudged bankrupt 被裁定破产 Z$OF|ZZQ  
adjudicated bankrupt 裁定破产人 E3CiZ4=5  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^}i50SG:y  
adjudication of bankruptcy 裁定破产；宣告破产 xZ9}8*Q&:  
adjudication of insolvency 裁定无力偿还债务 ,z?<7F1q=  
adjusted actual 经调整的实数；调整后的实数 2a._?(k_y  
adjusted current assets 经调整的流动资产；调整后的流动资产 jMz1s%C  
adjusted figure 经调整的数字；调整后的数额 4i+PiD:H  
adjusted liabilities 经调整的负债；调整后的负债 % +kT  
adjusted loss 经调整的亏损；调整后的亏损 37:b D  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 QrNL7{  
adjusted profit 经调整的利润；调整后的利润 L|]w3}ZT@  
adjusted surplus 经调整的盈余额；调整后的盈余额 nLFx/5sL  
adjusted value 经调整的价值；调整后的价值 @e.OU(Bf  
adjustment 调整；修订；理算〔保险〕 jV,(P$ 5;  
adjustment centre 调剂中心 L}e"nzTE6I  
adjustment lag 调整过程的时间差距；调整时差 <B]i80.  
adjustment mechanism 调整机制
Dyouk+08x  
adjustment of loss 亏损调整 q G :jnl  
adjustment process 调整过程；调整程序 j=xtnIq  
adjustment range 调整幅度 @\%)'WU  
administered exchange rate 受管制汇率 @yU!sE:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 h}anTFKP  
administration expenses 行政费用 GvZac  
administration fee 手续费；行政费 RvyBg:Aj5  
administration in bankruptcy 破产管理 l6&v}M  
administration order 遗产管理令 C>w9 {h  
administrator 管理人；遗产管理人 1K? & J2  
administrator of the estate 遗产管理人 !^>LOH>j  
admission of debt 债项承认书 AhbT/  
admission of proof 接纳债权证明 ADLa.{  
advance 放贷款项；垫付款项；预支款项；预付款项 qrkRD*a  
advance account 暂支帐目；预付款帐户 dbMu6Bm\G  
advance compensation 预付补偿金 SCfkv|hO  
advance from shareholder 股东垫款 DuO%B  
advance pending reimbursement 预支以待日后付还 n3l"L|W^(<  
advanced economy 先进经济体系 s{"`=dKT  
advancement 预付；预付财产 I |<+'G  
advances warrant 垫款令 9z|>roNe  
advancing 贷出 L6[rvM|9_  
adverse balance 逆差 L5zG0mC8  
adverse exchange 逆汇 DK@w^ZW6JA  
advertisement addressed to shareholders 在报章刊登的致股东通告 e~t}z_>F  
advice for collection 托收通知书 :"<B@Z  
advice of drawing 提款通知书；汇票通知书 Ry8WNVO}R  
advice of payment 付款通知 d}wa[WRv   
Advisory Committee [Securities and Futures Commission] ~q8V<@?  
谘询委员会〔证券及期货事务监察委员会〕 Zv1Bju*y  
Advisory Committee on Diversification 经济多元化谘询委员会 7'{Yz  
affidavit 誓章；遗产申报誓章 r'9=
kx  
affidavit of no receipt 述明无收款的誓章 Y6;0khp  
affiliate 联号；联营公司；附属公司 =XacG}_  
affiliated company 附属公司；联号；联营公司 ~x0-iBF  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 U>L=.\\|  
affordability 负担能力 Zeme`/aBb  
African Development Bank [AfDB] 非洲开发银行 PBAz`y2  
after-acquired property 事后取得的财产 YL9t3]  
after-hours dealing 市后交易 Lilk8|?#W  
after-tax profit 税后盈利；税后利润；税后溢利 282+1X  
agency agreement 代理协议 +QXYU8bYZ  
agency expenses 代理机构的开支 uwH
)/BW)[  
agency fee 代理费 w}U5dM`
 
Agency Law 《代理法》 (AM,4)lW,  
agent 代理人；承销人 m mJ)m  
agent of company 公司代理人 0'\FrG  
agent's fee 代理人费；经纪费 k@t,[  
aggregate 总计；总数；总体数字 G3_mWppH  
aggregate amount 总款额；总额 YA;8uMqh;  
aggregate assets and liabilities 总体资产与负债 XD+cs.{5  
aggregate at constant price 按固定价格计算的总体数字 *0&i'0>  
aggregate demand 总需求 #>=/15:  
aggregate gross position 总持仓量 5&rCNi*\  
aggregate limit 总限额 YzhN|!;!k  
aggregate of salaries tax 合计薪俸税 @KW+?maW  
aggregate performance 总体表现；总体业绩 _~wV{ yp  
aggregate supply 总体供应 Q
N}3S0  
aggregate surplus 总盈余 l9ifUhe  
aggregate total 整体总额 D25gg  
aggregate value 总值；合计价值 {o
5K?Pb  
aggregated basis 合计基准 9A} kkMB:  
aggregated net chargeable income 合计应课税入息实额 j0pvLZjM  
aggregation 合并计算；合计；总和 :_~PU$%0  
aggregation of incomes of husband and wife 夫妇入息合并计算 H%NLL4&wu  
aggregation of property 财产的总和 (!>g8=`"  
agio 差价；贴水 Pv2nV!X6  
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》 >Rki[SNb-b  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,$6MM6W;-F  
《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》 JIY ^N9_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment d'AviW>  
《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》 E9Xk8w'+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L>5!3b=b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K&D}!.~/  
agreement for a settlement 授产协议 e@2Vn? 5  
agreement for assignment 转让协议 LHHDt<+B  
agreement for sale 售卖协议；买卖协议 vq0M[Vy  
agreement for sale and purchase 买卖协议 Za:BJ:  
agreement for the payment of interest 支付利息协议 4na4Jsq{  
agreement for the repayment of money 还款协议 #o"HD6e  
agreement of reinsurance 再保险协议 TJw.e/  
Agricultural Bank of China 中国农业银行 |{/O)3  
air passenger departure tax 飞机乘客离境税 <E}]t,'3  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 '9p5
UC  
airport tax 机场税 mk`cyN>m  
alcohol duty 酒精税 9Pob|UA  
alienation 让与；让渡；转让 !iitx U  
alimony 生活费；赡养费 EkjK92cF  
All Ordinaries Index [AOI] 所有普通股指数 /<?X-IDz.{  
all risks 全险；综合险 m"|(w`n]E+  
All Sales Record for Stock Market 《股票市场成交报告》 2`FsG/o\T~  
Allied Capital Resources Limited 新联财务有限公司 dT,m{[+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 SVs~
,  
allocation letter 拨款信件 xwH|ryfs,Z  
allocation of fund 分配款项；预留款项 h&k^l,  
allocation of profit 利润分配；溢利分配 t!=~5YgKs  
allocation warrant 拨款令 #g`cih=QL  
allotment 分配；配股 7Yw\%}UL
 
allotment notice 股份配售通知；配股通知 !DX/^b  
allotment of shares 股份分配 $Z7|t  
allowable 可获宽免；免税的 W'
2-3J  
allowable business loss 可扣除的营业亏损 R:IS4AaS  
allowable expenses 可扣税的支出 |v%RjN  
allowance 免税额；津贴；备抵；准备金 l3pW{p  
allowance for debts 债项的免税额 pXT$Y8M  
allowance for depreciation by wear and tear 耗损折旧免税额  0[!gk]p  
allowance for funeral expenses 殡殓费的免税额 lRATrp#T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tCCi|*P G  
allowance for repairs and outgoings 修葺及支出方面的免税额 iB`WXU  
allowance to debtor 给债务人的津贴 Ye=7Y57Nr  
alteration of capital 资本更改 mKFHT  
alternate trustee 候补受托人 7E75s)KH  
amalgamation 合并 !qGx(D{\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I`
$I0  
ambit of charges 征税范围；收费范围 hIO4%RQj_  
amended valuation 经修订的估值 Z=t#*"J  
American Commodities Exchange 美国商品交易所 #&2N,M!Q  
American Express Bank Limited 美国运通银行 sv{0XVn+^  
American Stock Exchange 美国证券交易所 ^L
v^W  
amortization 摊销 q;a*gqt   
amount due from banks 存放银行同业的款项 D)~nAkVq  
amount due from banks abroad 存放海外银行同业的款项 OD/P*CQ_  
amount due from holding companies 控股公司欠款 HxqV[|}0u  
amount due from local banks 存放本港银行同业的款项 7F9g:r/^  
amount due to banks 银行同业的存款 ie)1h  
amount due to banks abroad 海外银行同业的存款 dZiWVa  
amount due to holding companies 控股公司存款 u*-<5&X  
amount due to local banks 本港银行同业的存款 ;!Z7-OZX  
amount due to outport banks 外埠银行同业的存款 o`1V  
amount for note issue 发行纸币的款额 s)DNLx  
amount of bond 担保契据的款额 m6Cd^'J9^  
amount of consideration 代价款额 /'=^^%&:B  
amount of contribution 供款数额 89- 8v^ Pq  
amount of indebtedness 负债款额 ~CdseSo9  
amount of principal of the loan 贷款本金额 =#")G1A  
amount of rates chargeable 应征差饷数额 19-yM`O  
amount of share capital 股本额 GoVPo'  
amount of sums assured 承保款额 [[r3fEr$!p  
amount of variation 变动幅度 9oxf)pjw  
amount of vote 拨款数额 JHh9> .1  
amount payable 应付款额 KRR^?  
amount receivable 应收款额 GxBPEIim  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w@$o  
analysis 分析 *rFbehfH  
ancillary risk 附属风险 )%@WoBRj  
annual account 周年帐目；周年帐目报表；年度决算；年结 |e;z"-3  
annual accounting date 年结日期 =qR7-Q8B  
annual allowance 每年免税额；年积金；年度津贴；年津 DHNii_w4v  
annual balance 年度余额 lGHu@(n<  
annual disposable income 每年可动用收入 {ugKv?e;  
annual estimates 周年预算 *9{Wn7pck/  
annual fee 年费 %TTL^@1!b  
annual general meeting 周年大会 {*Wwu f.  
annual growth rate 年增率；每年增长率 ,Yprk%JT  
annual long-term supplement 长期个案每年补助金 Eno2<<  
annual pensionable emolument 可供计算退休金的年薪 CU^3L|f2N  
annual report 年报 @C [|'[xQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,~?A. 5  
annual return 周年报表；周年申报表；每年报税表格 iK:qPrk-  
Annual Return Rules 《周年报表规则》 -L50kk>h  
annual review of consumer prices 每年消费物价回顾 P<JkRX  
annual roll-forward basis 逐年延展方式 e}yu<~v_  
annual salary 年薪 }xlmsOHuI  
annual statement 年度报表；年度决算表 Y{|~A  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 =2)$|KC  
annuitant 年金受益人 {)gd|JV*  
annuity 年金 Rf0\CEc  
annuity contract 年金合约 Rpd/9x.)&  
annuity on human life 人寿年金 ;)pV[3[  
antecedent debt 先前的债项 } 9s  
ante-dated cheque 倒填日期支票 '{k Nbx51  
anticipated expenditure 预期开支 ^Ro du  
anticipated net profit 预期纯利 -R \@W q@  
anticipated revenue 预期收入 z'D{:q  
anti-inflation measure 反通货膨胀措施 >N1]h'q>  
anti-inflationary stance 反通货膨胀立场 .%b_3s".  
apparent deficit 表面赤字 lR2;g:&H  
apparent financial solvency 表面偿债能力 +9F#~{v`4a  
apparent partner 表面合伙人 LU7)F,ok  
application for personal assessment 个人入息课税申请书 zXU{p\;)\  
application of fund 资金应用 :;Rt#!  
application to release as liquidator and to destruct the books of accounts and documents K0H!Ds9  
申请免除清盘人职务及毁灭帐簿与文件 % j{pz  
appointed actuary 委任精算师 VEKITBs  
appointed auditor 委任核数师；委任审计师 Z?aR9OTP  
appointed trustee 委任的受托人 ,(W98}nB  
appointer 委任人 (KImqB$i.  
apportioned pro rata 按比例分摊 Tv)y}  
apportionment 分配；分摊 rw0lXs#K<E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NKhR%H  
apportionment formula 分摊方程式 w}
q@VVB%  
apportionment of estate duty 遗产税的分摊 >d V@9  
appraisal 估价；评估 Cwf$`?|W  
appreciable growth 可观增长 >Io7h#[u  
appreciable impact 显着影响 <+,0G`  
appreciable increase 可观增长 B^Mtj5Oc  
appreciation 增值；升值 >:E-^t%  
appreciation against other currencies 相对其他货币升值 7[0k5-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lj*913aFh  
appreciation tax 增值税 BQ0PV  
appropriation 拨款；拨用；拨付 iB`]Z@ZC  
appropriation account 拨款帐目 <qY>d,+E'  
Appropriation Bill 拨款法案 0)a?W,+O  
appropriation-in-aid system 补助拨款办法 tvxcd*{  
approved assets 核准资产 pAmI ](  
approved basket stock 认可一篮子证券 >F_Ne)}qTQ  
approved budget 核准预算 EZRZ)h  
approved charitable donation 认可慈善捐款 >g0@ Bk  
approved charitable institution 认可慈善机构 U2nRgd  
approved currency 核准货币；认可货币 q\Kdu5x{  
approved estimates 核准预算 ulo7d1OVkJ  
approved estimates of expenditure 核准开支预算 oHnpwU  
approved overseas insurer 核准海外保险人 h l'k_<a*  
approved overseas trust company 核准海外信托公司 XQ;dew+  
approved pooled investment fund 核准汇集投资基金 Nj8)HR  
approved provident fund scheme 认可公积金计划 |T&#"q,i9%  
approved provision 核准拨款 @?? 6)C  
approved redeemable share 核准可赎回股份 nDw9  
approved regional stock 认可地区性证券 VSFl9/5?  
approved retirement scheme 认可退休金计划 %y+j~]^:  
approved subordinated loan 核准附属贷款 $Ws2g*i  
arbitrage 套戥；套汇；套利 %'O(Y{$Y.  
arbitrageur 套戥者；套汇者 B*N8:u  
arbitrary amount 临时款项 lf#six  
arrangement 措施；安排；协定 ]+9:i!s  
arrears 欠款 U5 "v1"Ec  
arrears of pay 欠付薪酬 dsuW4^l  
arrears of revenue 逾期未收税款；逾期未收的帐项 jzMGRN/67  
articles of association 组织章程；组织细则；组织章程细则 HbVm O]#$D  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OXV@LYP@  
ascertainment of profit 确定利润 ;0q6 bp(<H  
"Asia Clear" “亚洲结算系统” rdg1<Z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -~ Q3T9+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 t}l<#X5  
Asian Development Fund [ADF] 亚洲发展基金 uB5o Ghu-  
Asian dollar bond 亚洲美元债券 t[,\TM^h}0  
Asian dollar market 亚洲美元市场 KrH;o)|  
Asian dollar rate 亚洲美元利率 x%&V!L  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 GefgOlg5"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 k"zHrn"$  
asked price 沽盘；喊价；索价；卖方报价 YaNVpLA  
assessable income 应评税入息 ,DLNI0uV  
assessable loss 应评税亏损 ')RK(I  
assessable profit 应评税利润 8;3
F
TF  
assessable value 应评税值 7IH{5o\e  
assessed profit 估定利润 SoIMftX  
assessed value 经评估价值 +?
tNly`  
assessment 评税；评定；估价；评税单 <{kj}nxz  
assessment number 评税编号；估价编号 J1t?Qj;f3
 
assessment of additional tax 补加税评税 *n5g";k|  
assessment of performance 业绩评估；实绩评价 ABGL9;.8  
Assessor 评税主任 ZVU)@[s  
asset price bubbles 资产价格泡沫 li^E$9oWC  
asset-backed securities 具资产保证的证券 wE2?/wb  
assets accretion 资产增值 ,fFJSY^  
assets and liabilities 资产与负债 z[OEgHI  
assets betterment statement 资产递增表；资产改进表 -+/|  
assets lending 实物放款；有抵押贷款 BJ/%{ C`g  
assets of the company passing on the death 死者去世时转移的公司资产 cG6+'=]3<  
assets pledged as security for liabilities 用作负债抵押的资产 \v Go5`  
assets portfolio 资产投资组合 4+:u2&I  
assets price 资产价格 v)EJ|2`  
assets quality 资产质素 r$zXb9a|<  
assets realization 资产变现 E;0"1 P|S  
assets refinancing arrangement 资产再集资安排 rtz(Jt{<  
assets securitization 资产证券化 <h[^&CY{  
assets situated outside Hong Kong 在香港以外地方的资产 ,0xN#&?Ohh  
assets stripping 削减资产；拆卖资产 uRg^:  
assets value 资产值 nr;/:[F  
assignee 承让人 me" <+6  
assignment 转让；转让书；转让契 {S!~pn&^Y  
assignment of interest 权益转让 [$X(i|6  
assignment of letters patent and trade mark 专利证书及商标转让 u"ow?[E  
assignment of property 物业转让；物业转让书 4esf&-gG  
assignment right 转让权 &(0);I@fc  
assignor 转让人 q~C6+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 QKxuvW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 up6LO7drW/  
associate member 附属会员 9AaixI  
associated body corporate 相联法人团体 **"sru;@=  
associated company 相联公司；联属公司 V6N#%(?3  
associated corporation 相联法团 (?(ahtT4T  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :+n7oOV  
公认会计师公会〔英国〕 5Jp>2d  
Association of Futures Exchange Brokers 香港期货经纪协会 M Cz3RZK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 FS[CUoA  
association of underwriters 承保人组织 kJ >B)  
assumption of control 接管 Y&?]t  
assurance 担保；保险；转易；转易书 r38CPdE;}  
assurance of interest 权益的转易
1Mqz+@~11  
at 19XX price 按一九ＸＸ年价格计算 GS@ wG  
at a discount 按赔价计算；按贴水价格计算；打折扣 pQD8#y)`C  
at a premium 按溢价计算；按升水价格计算 WD]dt!V%  
at call 通知付款；按通知 #'T@mA  
at constant market price 按固定市价计算 ~QXNOtVsN  
at constant price 按固定价格计算 l8Ox]%F  
at cost 按成本计算 p/:L;5F  
at current market price 按当时市价计算；按现时市价计算 ;2^=#7I?  
at current price 按当时价格计算；按现时价格计算 _G42|lA$/  
at factor cost 按要素成本计算；按生产要素成本计算 #PGExN3e  
at money-of-the-day price 按付款当日价格计算 $!t!=  
at or better 按指定或较佳价位〔买卖指令〕 ~W4<M
:R  
at par 按面值计算；平价 q4E{?  
at sight 见票即付 3D3K:K!FK  
at the close 按收市盘 )xU70:X  
at the opening 按开市盘 #cA}B L!3  
attestation 见证；见证条款 _]NM@'e  
at-the-money option 平价期权 %pdfGM9g  
attorney 受权人；受托代表人 aOOY_S E  
attornment 新拥有人承认书 EC7o 3LoND  
attributable profit 可归属利润 \y=,=;yv  
attributable share value 可归属股份价值
e_e|t>nQ  
Auckland Stock Exchange 奥克兰证券交易所 'ga@=;Wj  
auction 拍卖 KMv|;yXYj4  
auctioneer 拍卖商 iJAW| dw}  
audit 审计；核数 h$3Y,
-4  
Audit Commission 审计署 @/~41\=e  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] qe0@tKim  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 {=kA8U  
audit review 帐目审查 ITTC}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 v^pE=f*/  
audited account 审计帐目；经审计的帐目 L/shF}<  
audited annual account 经审计的周年帐目 +] uY  
audited balance sheet 经审计的资产负债表 a)xN(xp##  
auditor 核数师；核数主任；审计师 ,PnEDQ|l  
auditor's certificate 核数师证明书；审计师证明书 {.sF&(e  
auditor's report 核数师报告；审计师报告 zOcMc{w0   
Aussie bond 澳元债券 /bVI'fT  
austerity budget 紧缩预算 7dLPy[8";t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'del|"h!M  
Australia All Ordinaries Index 澳洲所有普通股票指数 i/->g:47P  
Australian Dollar [AUD] 澳元 umj7-fh  
Australian Options Market 澳大利亚期权市场 v/)dsSNZ0u  
Australian Securities Commission 澳洲证券事务监察委员会 6@ + >UZr\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r$+9grm<  
Australian Stock Exchange 澳大利亚证券交易所 b'G4KNW  
Austrian Schilling [ATS] 奥地利先令 6SpkeXL  
authentication 认证；鉴证 N$.''D?7D  
authority to purchase 委托购买证；委购书 edch'H^2+P  
authorization 认可；核准；授权；授权书 3Vhm$y%Td  
authorization by direction 指示授权 joa$Y6  
authorization by instruction 指令授权 h/X),aK3  
authorization by warrant 令状授权 aJ2-BRn  
authorization of unit trust 单位信托的认可 }[1I_)  
authorized agent 指定代理人 j1g^Q$B>m  
authorized capital 法定资本 y|X[NSA  
authorized clerk 出市员 6(wpf^br2  
authorized dealer 认可交易商 1iz\8R:0  
authorized financial institution 认可财务机构 sI`Lsd'V  
authorized fund 认可基金  oo2VT  
authorized fund house 获授权的基金公司；认可基金公司 OyVp 3O  
authorized institution 认可机构 "jy'Dpy0m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 atYm.qb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 K@hv[4  
authorized insurer 获授权保险人；获认可承保人 ")TI,a`  
authorized investment 特准投资项目 )y8$-"D(it  
authorized person 获授权人 Hkpn/,D5  
authorized representative 获授权代表 q4VOK 'N  
authorized share capital 法定股本 yfq"atj  
automated quotation system 自动报价系统 >2_J(vm>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] TkK- r(=  
自动交易系统〔香港期货交易所有限公司〕 M6?*\9E  
automatic adjustment mechanism 自动调整机制 "#JRw  
automatic adjustment system 自动调整系统 #T+%$q [:  
Automatic Clearing House 自动票据交换所 DBO
z<|  
automatic exchange rates accumulation system 自动化汇率累集系统 .@R{T3=Q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $g*|h G/{  
automatic teller machine [ATM] 自动柜员机 xl s_g/Q  
autopay 自动转帐 R#gip  
available assets 可用资产 )wAqaG_d  
available fiscal reserve 现存财政储备 x3]es"4Q  
available profit 可用利润 ]zu"x9-`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 -\LB>\;qn  
average 平均；平均数；海损 ~v2_vEu}JX  
average basic salary 平均基本薪金 D=e&"V a  
average consumer expenditure 平均消费开支；一般消费开支 TfMuQi'>  
average cost 平均成本 WJ=^r@Sf  
average cost of land production 增辟土地平均成本 NoV2<m$  
average daily turnover 平均每日成交额 
4"0`J  
average daily wage rate 平均每日工资率 poeKY[].  
average expenditure pattern 平均开支模式 0,,x|g$TpT  
average growth rate 平均增长率 iN_G|w[d  
average net fixed assets 固定资产平均净值 !J.qH%S5  
average of relatives 相对价格平均数 m7fmQUk  
average price 平均价格 ze]2-
B4  
average propensity to consume 平均消费倾向；一般消费倾向 P#6y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \9!W^i[+  
average rate 平均率 t(^c]*r~  
average revenue 平均收入；平均收益 S.BM/M  
average stock 平均库存；平均存货 1S<V,9(  
average yearly rent 平均年租 fH>]>2fS  
avoidance of double taxation 避免双重课税 jg#%h`  
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 8I3"68c_a  
36e!je  
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