一些有用的会计术语(也不知道发的地方对不对)A

A: | x/Z qY  
A share Ａ股；甲类股份 P,ud"F=r  
abatement of tax 减税；减扣免税额 jyFXAs2  
ABN AMRO Bank N.V. 荷兰银行 \K%A}gnHe  
above-the-line expenditure 线上项目支出；经常预算支出 WJF#+)P:Y  
above-the-line receipt 线上项目收入；经常预算收入 pqnZ:'V  
ABSA Asia Limited 南非联合亚洲有限公司 V>:ubl8j0l  
absolute change 绝对数值变更 #b5V/)K  
absolute expenditure 实际开支 sEm064  
absolute guideline figure 绝对准则数字 !/wR[`s9w  
absolute interest 绝对权益 JsyLWv@6xa  
absolute order of discharge 绝对破产解除令 \A=:6R%Qb  
absolute profit margin 绝对利润幅度 \&.]!!Q  
absolute value 实值；绝对值 6%t>T~x  
absolutely vested interest 绝对既得权益 Avr2MaY{h  
absorbed cost 已吸收成本；已分摊成本 0 V3`rK  
absorption 吸收；分摊；合并 `2.2; Vk  
absorption rate 吸收率；摊配率；分摊率 (OT&:WwW  
ACB Finance Limited 亚洲商业财务有限公司 t-3y`31i.  
acceptable form of reciprocity 合理的互惠条件 7-`iI(N<  
acceptable rate 适当利率；适当汇率 8
nQjD<-  
acceptance agreement 承兑协议 )ND%MYJSq  
acceptance for honour 参加承兑 jk-e/C  
acceptor 承兑人；接受人；受票人 VMb r@9  
acceptor for honour 参加承兑人 ~.L\f%<  
accident insurance 意外保险 OD`?BM  
Accident Insurance Association of Hong Kong 香港意外保险公会 Ql.abU  
accident insurance scheme 意外保险计划 wR*>9LjeG  
accident year basis 意外年度基准 72;ot`  
accommodation 通融；贷款 AV:P/M^B  
accommodation bill 通融票据；空头票据 ZQ'bB5I  
accommodation party 汇票代发人 j@4AY}[tX  
account balance 帐户余额；帐户结余 @EV*QC2l;Y  
account book 帐簿 dyNKok#  
account collected in advance 预收款项 i |IG  
account current book 往来帐簿 K6X}d,g  
account of after-acquired property 事后取得的财产报告 d]<S/D'i  
account of defaulter 拖欠帐目 Ln C5"
 
account payable 应付帐款 6x8P}?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 v(vJ[_&%  
account receivable 应收帐款 P}RewMJ$L  
account receivable report 应收帐款报表 % XS2;V  
account statement 结单；帐单；会计财务报表 ne(zGJd  
account title 帐户名称；会计科目 67{>x[  
accountant's report 会计师报告 L}x,>hbT  
Accountant's Report Rules 会计师报告规则 1
Zj NRg=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _0: }"!Gq  
Accounting Arrangements 《会计安排》 i9Tq h  
accounting basis 会计基础
MzudCMF  
accounting by Official Receiver 破产管理署署长呈交的帐目 8BgHoQ*  
Accounting Circular 《会计通告》 t/`~(0F  
accounting class 会计类别 BJ,9C.|  
accounting date 记帐日期；会计结算日期 ~qP_1() ?  
accounting for money 款项核算 5B76D12  
Accounting Officer 会计主任 *
c1)x  
accounting period 会计报告期；会计期 cEc_S42Z  
accounting policy 会计政策；会计方针
;ZVT[gi*  
accounting practice 会计惯例 <yq kJ  
accounting principle 会计准则 yoc;`hO-  
accounting record 会计记录 B=p6pf  
accounting report 会计报告 2\/,X CQV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mIy|]e`SJ  
Accounting Society of China 中国会计学会 5y`n8. (?  
accounting statement 会计报表 AZgeu$:7p<  
accounting system 会计制度；会计系统 _>k&M7OU4  
accounting transaction 会计事项；帐务交易 !/;/ X\d  
accounting treatment 会计处理 2/ES.>K!.  
accounting year 会计年度 bB->7.GXu  
accretion 增值；添加 pdFa]  
accrual 应计项目；应累算数目 RL|d-A+;  
accrual basis 应计制；权责发生制 ;)'@kzi  
accrual basis accounting 应计制会计；权责发生制会计 o6 lCP&  
accrue 应累算；应计 l}jC$B`5  
accrued benefit 应累算利益 6";ew:Ih^  
accrued charges 应计费用 q<Sb>M/
\,  
accrued cumulative preference share dividend 应累算的累积优先股股息 xxS>O%  
accrued expenses 应累算费用 <Mq vGXI  
accrued interest payable 应付利息；应计未付利息 N3rq8Rk  
accrued interest receivable 应收利息；应计未收利息 ??u*qO:p  
accrued right 累算权益 G3wkqd
 
accruing profit 应累算的利润 vv FH (W  
accumulated fiscal reserve 累积财政储备 c`E0sgp  
accumulated profit 累积利润；滚存溢利 bMp[:dw`y  
accumulated reserve 累积储备 wS"`~Ql_  
accumulation of surplus income 累积收益盈余 ]o<&Q52|  
acquired assets 既得资产 hzcSKRm  
acquisition 收购；购置；取得 +~[>Usf  
acquisition cost 购置成本 ALY3en9,  
acquisition expenses 购置费用 d"0=.sA  
acquisition of 100% interest 收购全部股权 V=cJdF  
acquisition of control 取得控制权 .X](B~\!  
acquisition of fixed assets 购置固定资产 ]H$Trf:L  
acquisition of shell “买壳” RoLN#  
acquisition price 收购价 WM8])}<L  
act of God 天灾 UrRYK-g  
acting partner 执事合伙人 epm ~
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 7RZ HU+  
active partner 积极参与的合伙人 gCL?{oVU  
active trading 交投活跃 vKFEA7  
actual circulation 实际流通 3n3$?oV  
actual cost 实际成本 F(DM$5z[  
actual expenditure 实际开支；实际支出 %)#yMMhR  
actual income 实际入息；实际收入；实际收益 P
|tNmv[;  
actual market 现货市场 me+u"G9I;  
actual price 现货价；实际价格 eZdFfmYW^R  
actual profit 实际利润 '(fzznRH  
actual quotation 实盘；实际价位；实际报价 TR&7AiqB  
actual year basis 按实际年度计算 
*ORa@x  
actuals 实货 x,j%3/J^2  
actuarial investigation 精算调查 7:'5q]9  
actuarial principle 精算原则 cof+iI~9O%  
actuarial report 精算师报告 @>q4hYF  
Actuarial Society of Hong Kong 香港精算学会 u$rSM0CJ  
actuarial valuation 精算师估值 u-u:7VtH0=  
actuary 精算师 6ee1^>  
ad referendum agreement 暂定协议；有待覆核的协定 J;S Z"I'  
ad valorem duty 从价税；按值征税 DCSmEy`.  
ad valorem duty system 从价税制 ?Ll1B3f  
ad valorem fee 从价费 4K0Fc^-  
ad valorem tariff 从价关税 Im"8+756  
additional allowance 额外免税额 _+ERX[i  
additional amount for unexpired risk 未过期风险的额外款额 q-r5zGI  
additional assessable profit 补加应评税利润 RV>n Op}R  
additional assessment 补加评税 T?KM}<$(O  
additional commitment 额外承担 zEk/#&  
additional commitment vote 额外承担拨款 R,+"
^:}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^%t{:\  
additional dependent parent allowance 供养父母额外免税额 T!1Np'12zF  
additional provision 额外拨款 "P!zu(h4  
additional stamp duty 附加印花税 ,veo/k<"r8  
additional tax 补加税罚款；补加税款 Eyh(257  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 LM*m>n*  
adjudged bankrupt 被裁定破产 49Hgq/uO  
adjudicated bankrupt 裁定破产人 6Tg'9|g  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0Ci:w|J  
adjudication of bankruptcy 裁定破产；宣告破产 @N6KZn|R  
adjudication of insolvency 裁定无力偿还债务 1>
)uI@?Rb  
adjusted actual 经调整的实数；调整后的实数 ~EO=;a_  
adjusted current assets 经调整的流动资产；调整后的流动资产 &`}ACTY'P  
adjusted figure 经调整的数字；调整后的数额 <ahcE1h  
adjusted liabilities 经调整的负债；调整后的负债 ]ZS/9 $  
adjusted loss 经调整的亏损；调整后的亏损 yJ2A!id  
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 v03^  
adjusted profit 经调整的利润；调整后的利润 RJE<1!{  
adjusted surplus 经调整的盈余额；调整后的盈余额 i)[~]D.EH8  
adjusted value 经调整的价值；调整后的价值 r?R!/`f  
adjustment 调整；修订；理算〔保险〕 IRbZ ;*3dO  
adjustment centre 调剂中心 J\Z\q  
adjustment lag 调整过程的时间差距；调整时差 4~e6z(  
adjustment mechanism 调整机制 0c]3 
,#  
adjustment of loss 亏损调整 bkL5srH  
adjustment process 调整过程；调整程序 K~14;  
adjustment range 调整幅度 r(Y@;  
administered exchange rate 受管制汇率 (@cZmU,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ew2ksZ>B]&  
administration expenses 行政费用 dUP8[y  
administration fee 手续费；行政费 '+iqbcUd,  
administration in bankruptcy 破产管理 4Dv42fO  
administration order 遗产管理令 /;9]LC.g  
administrator 管理人；遗产管理人 K2ry@haN  
administrator of the estate 遗产管理人 u =
|A  
admission of debt 债项承认书 -MItZ  
admission of proof 接纳债权证明 /Avl&Rd  
advance 放贷款项；垫付款项；预支款项；预付款项 Gu\lV c  
advance account 暂支帐目；预付款帐户 LE@`TPg$R  
advance compensation 预付补偿金 XkuZ2(  
advance from shareholder 股东垫款 84YZT+TEN  
advance pending reimbursement 预支以待日后付还 zP#%ya:I  
advanced economy 先进经济体系 MUqV$#4@I  
advancement 预付；预付财产
~ H $q  
advances warrant 垫款令 nnBl:p>< k  
advancing 贷出 "~aCW~  
adverse balance 逆差 M;F&Ix  
adverse exchange 逆汇 uNG?`>4>  
advertisement addressed to shareholders 在报章刊登的致股东通告 AV^Sla7|_  
advice for collection 托收通知书 Qh@A7N/L  
advice of drawing 提款通知书；汇票通知书 ypsT:uLT  
advice of payment 付款通知 *8j2iu-|  
Advisory Committee [Securities and Futures Commission] 3bPF+(`J  
谘询委员会〔证券及期货事务监察委员会〕 9Sk?tl
 
Advisory Committee on Diversification 经济多元化谘询委员会 x@480r  
affidavit 誓章；遗产申报誓章 1U< g  
affidavit of no receipt 述明无收款的誓章 i;8tA!  
affiliate 联号；联营公司；附属公司  QKtTy>5  
affiliated company 附属公司；联号；联营公司 rg{|/ ;imT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ( mKuFz7  
affordability 负担能力 ({#M*=&"  
African Development Bank [AfDB] 非洲开发银行 Vpsv@\@J>  
after-acquired property 事后取得的财产 B&RgUIrFoY  
after-hours dealing 市后交易 2^C>orKQ0  
after-tax profit 税后盈利；税后利润；税后溢利 FZ^j|2.L*  
agency agreement 代理协议 U#U nM,3%  
agency expenses 代理机构的开支 ?\
NWK
p  
agency fee 代理费 sZ9VXnz24  
Agency Law 《代理法》 J)leRR&  
agent 代理人；承销人 x-HN]quhe  
agent of company 公司代理人 QSq0{  
agent's fee 代理人费；经纪费 }Pn]j7u!  
aggregate 总计；总数；总体数字 1O,<JrE+-  
aggregate amount 总款额；总额 I?!7]Sn$  
aggregate assets and liabilities 总体资产与负债 9akIu.H  
aggregate at constant price 按固定价格计算的总体数字 KWH l+pL  
aggregate demand 总需求 2[qlEtvQ  
aggregate gross position 总持仓量 O#962\  
aggregate limit 总限额 .#[==  
aggregate of salaries tax 合计薪俸税 R:t>PFwo  
aggregate performance 总体表现；总体业绩 Vy7o}z`  
aggregate supply 总体供应 :AM5EO  
aggregate surplus 总盈余 I?_YL*  
aggregate total 整体总额 mE}@}@(  
aggregate value 总值；合计价值 U4*Q;A#  
aggregated basis 合计基准 M$0-!$RY  
aggregated net chargeable income 合计应课税入息实额 CFU'- #b  
aggregation 合并计算；合计；总和 +__PT4ps  
aggregation of incomes of husband and wife 夫妇入息合并计算 mWPA]g(  
aggregation of property 财产的总和 U2D2?#  
agio 差价；贴水 ;9rS[$^$O  
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》 )IH|S5mG?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ?|;q=p`t-  
《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》 kZ>Xl- LV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #{BHH;J+  
《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》 qXw^y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment iYk4=l  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 6*\WH%  
agreement for a settlement 授产协议 :_f5(N*{5o  
agreement for assignment 转让协议 dRD t.U!T  
agreement for sale 售卖协议；买卖协议 lEWF~L5=:  
agreement for sale and purchase 买卖协议 9_  
agreement for the payment of interest 支付利息协议 @z-%:J/$  
agreement for the repayment of money 还款协议 Z=&cBv4Fs  
agreement of reinsurance 再保险协议 k:qS'  
Agricultural Bank of China 中国农业银行 J )DFH~p  
air passenger departure tax 飞机乘客离境税 zG. \xmp  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8*iIJ   
airport tax 机场税 -E(0}\  
alcohol duty 酒精税 KW1b #g%Z  
alienation 让与；让渡；转让 p?v.42R:z  
alimony 生活费；赡养费 NlG~{rfI  
All Ordinaries Index [AOI] 所有普通股指数 CVy\']  
all risks 全险；综合险 ODO'!T-  
All Sales Record for Stock Market 《股票市场成交报告》 #{DX*;1
m  
Allied Capital Resources Limited 新联财务有限公司 Y*Ra!]62  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 D02(6|  
allocation letter 拨款信件
Qu;cl/&  
allocation of fund 分配款项；预留款项 ,ut-Di=6  
allocation of profit 利润分配；溢利分配 rd:WF(]  
allocation warrant 拨款令 Id}/(Pkq  
allotment 分配；配股 rijavZS6  
allotment notice 股份配售通知；配股通知 `i:DmIoz  
allotment of shares 股份分配 BtA_1RO  
allowable 可获宽免；免税的 a-bj! Rs  
allowable business loss 可扣除的营业亏损 x=M%QFe  
allowable expenses 可扣税的支出 {KGEv%  
allowance 免税额；津贴；备抵；准备金 u _mtdB'  
allowance for debts 债项的免税额 W2Ik!wEe&  
allowance for depreciation by wear and tear 耗损折旧免税额 d2a*xDkv  
allowance for funeral expenses 殡殓费的免税额 -Is;cbfLj/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [2$mo;E?  
allowance for repairs and outgoings 修葺及支出方面的免税额 kfV}ta'^S  
allowance to debtor 给债务人的津贴 |ns B'Q  
alteration of capital 资本更改 K'_qi8Z  
alternate trustee 候补受托人 o"!C8s_6  
amalgamation 合并 @u @~gEt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cvp!(<<gK  
ambit of charges 征税范围；收费范围 , UsY0YC  
amended valuation 经修订的估值 SNJSRqWL/  
American Commodities Exchange 美国商品交易所 H[_i=X3-~  
American Express Bank Limited 美国运通银行 DYDeb i6  
American Stock Exchange 美国证券交易所 lsaA    
amortization 摊销 4`GOBX1b.y  
amount due from banks 存放银行同业的款项 N<PDQ  
amount due from banks abroad 存放海外银行同业的款项 @tvz9N  
amount due from holding companies 控股公司欠款 Uc;~q-??#  
amount due from local banks 存放本港银行同业的款项 `FGYc  
amount due to banks 银行同业的存款 KTq+JT
u  
amount due to banks abroad 海外银行同业的存款 ~ \]?5 nj  
amount due to holding companies 控股公司存款 SF=TG84<  
amount due to local banks 本港银行同业的存款 @V&c=8)8  
amount due to outport banks 外埠银行同业的存款 Rb!y(&>v  
amount for note issue 发行纸币的款额 SK*z4p  
amount of bond 担保契据的款额 Qhq' %LR  
amount of consideration 代价款额 'Qh1$X)R7a  
amount of contribution 供款数额 @-ml=S7;Sz  
amount of indebtedness 负债款额 `/O AgV"`  
amount of principal of the loan 贷款本金额 N[rAb*iT  
amount of rates chargeable 应征差饷数额 *4ido?  
amount of share capital 股本额 F8S>Ld  
amount of sums assured 承保款额 e }Mf  
amount of variation 变动幅度 r7,}"Pl  
amount of vote 拨款数额 e\em;GTy  
amount payable 应付款额 .* )e24`  
amount receivable 应收款额 .
P <3+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 byFO^pce  
analysis 分析 l*?_@  
ancillary risk 附属风险 Z]e`bfNnI  
annual account 周年帐目；周年帐目报表；年度决算；年结 lSg[
7lt  
annual accounting date 年结日期 !:PiQ19 'u  
annual allowance 每年免税额；年积金；年度津贴；年津 -.Blj<2ah  
annual balance 年度余额 _%[po%]  
annual disposable income 每年可动用收入 YF)]B|I  
annual estimates 周年预算 mqj-/DN6*  
annual fee 年费 ~Pj q
3etk  
annual general meeting 周年大会 \h"U+Bv7  
annual growth rate 年增率；每年增长率 6O<UW.  
annual long-term supplement 长期个案每年补助金 1<Sg@  
annual pensionable emolument 可供计算退休金的年薪 f14^VTzP/#  
annual report 年报 RA!q)/+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /5<=m:  
annual return 周年报表；周年申报表；每年报税表格 8t3m$<7  
Annual Return Rules 《周年报表规则》 <.mH-Y5i  
annual review of consumer prices 每年消费物价回顾 AhD C5ue=  
annual roll-forward basis 逐年延展方式 jU $G<G  
annual salary 年薪 sH.=Faos  
annual statement 年度报表；年度决算表 _jc_(;KPF  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 O%3Hp.|!  
annuitant 年金受益人 <PVwf`W.  
annuity 年金 |UlG@Mn  
annuity contract 年金合约 o@BV&|  
annuity on human life 人寿年金 !> =ybRe  
antecedent debt 先前的债项 Q~tXT_  
ante-dated cheque 倒填日期支票 m8=n`XI  
anticipated expenditure 预期开支 ?=ffv]v|  
anticipated net profit 预期纯利 J#48c'  
anticipated revenue 预期收入 >.6|\{*sG  
anti-inflation measure 反通货膨胀措施 p#CjkL  
anti-inflationary stance 反通货膨胀立场 z&WtPSyGj  
apparent deficit 表面赤字 2E?!Q I\O  
apparent financial solvency 表面偿债能力 [}YUi>NGA  
apparent partner 表面合伙人 Q6W![571;  
application for personal assessment 个人入息课税申请书 i!zFW-*5  
application of fund 资金应用 ei<0,w[V1{  
application to release as liquidator and to destruct the books of accounts and documents 0$]iRE;O]  
申请免除清盘人职务及毁灭帐簿与文件 R{fJ"Q5'  
appointed actuary 委任精算师 jQ,Vs=*H  
appointed auditor 委任核数师；委任审计师 Kxch.$hc,  
appointed trustee 委任的受托人 *5 +GJWKN  
appointer 委任人 g@37t @I  
apportioned pro rata 按比例分摊 <|3%}?  
apportionment 分配；分摊 P`ou:M{8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .%s U)$bH  
apportionment formula 分摊方程式 ~ney~Pz_  
apportionment of estate duty 遗产税的分摊 xZP*%yM  
appraisal 估价；评估 +Q[uq!<VJk  
appreciable growth 可观增长 L;* s-j6y  
appreciable impact 显着影响 #R{>@]x`  
appreciable increase 可观增长 3*& Y'/!  
appreciation 增值；升值 0:`|T jf_  
appreciation against other currencies 相对其他货币升值 KW(a@X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +i!5<nn  
appreciation tax 增值税 wS);KLe3  
appropriation 拨款；拨用；拨付 CVWT>M<  
appropriation account 拨款帐目 +rJ6DZ  
Appropriation Bill 拨款法案 ."H;bfcL_  
appropriation-in-aid system 补助拨款办法 {G Jl<G1  
approved assets 核准资产 #n'.a1R  
approved basket stock 认可一篮子证券 `XhH{*Q"X  
approved budget 核准预算 qx'0(q2Ii(  
approved charitable donation 认可慈善捐款 Bl*}*S
PU  
approved charitable institution 认可慈善机构 8 ECX[fw  
approved currency 核准货币；认可货币 eD?&D_l~6  
approved estimates 核准预算 ly-(F2  
approved estimates of expenditure 核准开支预算 W;'fAohr  
approved overseas insurer 核准海外保险人 E?G'F3i  
approved overseas trust company 核准海外信托公司 J7* o%W*V  
approved pooled investment fund 核准汇集投资基金 X58U>4a  
approved provident fund scheme 认可公积金计划 4%^z=%  
approved provision 核准拨款 {_Wrs.a'8  
approved redeemable share 核准可赎回股份 755,=U8'wi  
approved regional stock 认可地区性证券 ?id) 2V0s  
approved retirement scheme 认可退休金计划 Cjx4vP
 
approved subordinated loan 核准附属贷款 3l~+VBR_  
arbitrage 套戥；套汇；套利 16zReI(  
arbitrageur 套戥者；套汇者 >!t3~q1Cn  
arbitrary amount 临时款项 :Ln)j%&  
arrangement 措施；安排；协定 Tb$))O}  
arrears 欠款 Y {^*y  
arrears of pay 欠付薪酬 ,7LfvZj4[  
arrears of revenue 逾期未收税款；逾期未收的帐项 ? `p/jA  
articles of association 组织章程；组织细则；组织章程细则 SO=gG 2E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c|k_[
8L  
ascertainment of profit 确定利润 UDh\%?j  
"Asia Clear" “亚洲结算系统” (N}-]%#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 orFwy!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Hw o _;fV  
Asian Development Fund [ADF] 亚洲发展基金 y#j7vO  
Asian dollar bond 亚洲美元债券 4<i#TCGex3  
Asian dollar market 亚洲美元市场 [UA*We 1  
Asian dollar rate 亚洲美元利率 %):_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 { c#US  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Y(g_h:lf,]  
asked price 沽盘；喊价；索价；卖方报价 y>EW,%leC  
assessable income 应评税入息 |%C2 cx  
assessable loss 应评税亏损 XM`GK>*aC(  
assessable profit 应评税利润 ?$|tT\SFV  
assessable value 应评税值 gz~oQ l)zJ  
assessed profit 估定利润 WT'-.UX m  
assessed value 经评估价值 )Ka-vX)D@  
assessment 评税；评定；估价；评税单 :)~l3:O  
assessment number 评税编号；估价编号 a+E 8s7C/D  
assessment of additional tax 补加税评税 L5bq\  
assessment of performance 业绩评估；实绩评价 SBreA-
2  
Assessor 评税主任 FJc8g6M  
asset price bubbles 资产价格泡沫 7|5kak>=  
asset-backed securities 具资产保证的证券 @3.Z>KONx  
assets accretion 资产增值 uge r:cD  
assets and liabilities 资产与负债 9\4x<*  
assets betterment statement 资产递增表；资产改进表 0]4X/u#N  
assets lending 实物放款；有抵押贷款 Wx:v~/r  
assets of the company passing on the death 死者去世时转移的公司资产 I=kqkuW  
assets pledged as security for liabilities 用作负债抵押的资产 O>' }q/  
assets portfolio 资产投资组合 1 pVw,}  
assets price 资产价格 &<N8d(  
assets quality 资产质素 zR<{z  
assets realization 资产变现 )#m{"rk[x,  
assets refinancing arrangement 资产再集资安排 ,<U= 7<NU  
assets securitization 资产证券化 98Vv K?  
assets situated outside Hong Kong 在香港以外地方的资产 ku5|cF*%  
assets stripping 削减资产；拆卖资产 Cw,a)XB  
assets value 资产值 /x??J4r0  
assignee 承让人 I _KHQ&Z*  
assignment 转让；转让书；转让契 FBXktSg  
assignment of interest 权益转让 )/jDt dI  
assignment of letters patent and trade mark 专利证书及商标转让 gy}3ZA*F  
assignment of property 物业转让；物业转让书 46=E- Tq  
assignment right 转让权 r
WTaCU^qV  
assignor 转让人 \p(S4?I7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !, BJO3&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 d_25]B(  
associate member 附属会员 nnyT,e%  
associated body corporate 相联法人团体 v#?DWeaFS_  
associated company 相联公司；联属公司 ?{ )'O+s  
associated corporation 相联法团 ;0dH@
b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &V?+Y2  
公认会计师公会〔英国〕 nLm'a_  
Association of Futures Exchange Brokers 香港期货经纪协会 KR( apO  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 PEI$1,z  
association of underwriters 承保人组织 {N2GRF~c-y  
assumption of control 接管 @@D/&}#F  
assurance 担保；保险；转易；转易书 9 Zos;  
assurance of interest 权益的转易 j\>&]0-Iq  
at 19XX price 按一九ＸＸ年价格计算 ".>#Qp%  
at a discount 按赔价计算；按贴水价格计算；打折扣 Yh1</C  
at a premium 按溢价计算；按升水价格计算 6]1RxrAV  
at call 通知付款；按通知 L ci?  
at constant market price 按固定市价计算 -dM~3'  
at constant price 按固定价格计算 B&_:20^y~  
at cost 按成本计算 T
B>_#+:  
at current market price 按当时市价计算；按现时市价计算 aH"d
~Y^  
at current price 按当时价格计算；按现时价格计算 #`_W?-%^  
at factor cost 按要素成本计算；按生产要素成本计算 z\|<h=EU  
at money-of-the-day price 按付款当日价格计算 uU)t_W&-J  
at or better 按指定或较佳价位〔买卖指令〕 >GIQT?O6  
at par 按面值计算；平价 QT%`=b  
at sight 见票即付 m~+.vk  
at the close 按收市盘 r ~{nlLO}  
at the opening 按开市盘 "q?(rx;  
attestation 见证；见证条款 5$U49j  
at-the-money option 平价期权 0aY|:  
attorney 受权人；受托代表人 :$G^TD/n  
attornment 新拥有人承认书 :rr<#F  
attributable profit 可归属利润 Nf4@m|#  
attributable share value 可归属股份价值 791v>h   
Auckland Stock Exchange 奥克兰证券交易所 OAkqPG&w  
auction 拍卖 %1{S{FB  
auctioneer 拍卖商 t%mi#Gh(  
audit 审计；核数 Aa9l-:R  
Audit Commission 审计署 [\ku,yd%0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \;-Yz  
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〕 niS\0ZA  
audit review 帐目审查 ]4t1dVD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Sqp9
1[,  
audited account 审计帐目；经审计的帐目 <IZr..|O  
audited annual account 经审计的周年帐目 eYv^cbO@:  
audited balance sheet 经审计的资产负债表 Tcy9oYh!Pn  
auditor 核数师；核数主任；审计师 &5HI   
auditor's certificate 核数师证明书；审计师证明书 yFAUD ro  
auditor's report 核数师报告；审计师报告 w_U#z(W
3l  
Aussie bond 澳元债券 W _[9  
austerity budget 紧缩预算 S8v,'Cc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^X#)'\T
 
Australia All Ordinaries Index 澳洲所有普通股票指数 y0 vo-Q  
Australian Dollar [AUD] 澳元 |~76dxU  
Australian Options Market 澳大利亚期权市场 I_B%F#X)  
Australian Securities Commission 澳洲证券事务监察委员会 @u+LF]MY  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m<n+1  
Australian Stock Exchange 澳大利亚证券交易所 s3Bo'hGxG  
Austrian Schilling [ATS] 奥地利先令 hzAuj0-A  
authentication 认证；鉴证 #IppjaPl8  
authority to purchase 委托购买证；委购书 VN-0hw/A  
authorization 认可；核准；授权；授权书 .\`MoH  
authorization by direction 指示授权 tuH#Cy  
authorization by instruction 指令授权 v1$}[&/  
authorization by warrant 令状授权  \&d1bq  
authorization of unit trust 单位信托的认可 lGet)/w;c  
authorized agent 指定代理人 ZW))Mx#K=T  
authorized capital 法定资本 Z
&@P<  
authorized clerk 出市员 }Q[U4G  
authorized dealer 认可交易商 5#z7Hj&w  
authorized financial institution 认可财务机构 c CjN8<  
authorized fund 认可基金 =8vwaJ  
authorized fund house 获授权的基金公司；认可基金公司 FpB3SJ6 B  
authorized institution 认可机构 klmbbLc
e  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Cno[:iom  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 y@}WxSK*0  
authorized insurer 获授权保险人；获认可承保人 zq5N@dF  
authorized investment 特准投资项目 "'+/ax[{  
authorized person 获授权人 MNh:NFCRA  
authorized representative 获授权代表 {%2p(5FB  
authorized share capital 法定股本 5bZ0}^FYF  
automated quotation system 自动报价系统 `m V(
:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] bz:En'2>F  
自动交易系统〔香港期货交易所有限公司〕 DFwiBB6  
automatic adjustment mechanism 自动调整机制 r{~b4~kAf5  
automatic adjustment system 自动调整系统 uGC%3!f!  
Automatic Clearing House 自动票据交换所 jz3f{~   
automatic exchange rates accumulation system 自动化汇率累集系统 3 JlM{N6+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pl}W|kW}  
automatic teller machine [ATM] 自动柜员机 Cf 202pF3y  
autopay 自动转帐 <&+0  
available assets 可用资产 ?5G;=#I  
available fiscal reserve 现存财政储备 4{,!'NA  
available profit 可用利润 0 Swu]OE  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T2?.o.&u  
average 平均；平均数；海损 G~zfPBN0D  
average basic salary 平均基本薪金 #m{F*(%  
average consumer expenditure 平均消费开支；一般消费开支 U*EBH  
average cost 平均成本 4tkb7D q  
average cost of land production 增辟土地平均成本 akj#.aYk  
average daily turnover 平均每日成交额 E?&YcVA  
average daily wage rate 平均每日工资率 R<3 -!p1v  
average expenditure pattern 平均开支模式 Nn0j}ZI)1  
average growth rate 平均增长率 }V/iU_)  
average net fixed assets 固定资产平均净值 ~Y1nU-  
average of relatives 相对价格平均数 a/CY@V-  
average price 平均价格 rZAP3)dA  
average propensity to consume 平均消费倾向；一般消费倾向 9G1ZW=83  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8VpmcGvc3  
average rate 平均率 ;5|d[r}k3  
average revenue 平均收入；平均收益 p;%5o0{1  
average stock 平均库存；平均存货 e[Z-&'  
average yearly rent 平均年租 [IyC}lSW^-  
avoidance of double taxation 避免双重课税 aYtW!+#  
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 6 G,cc  
V\c`O  
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