一些有用的会计术语(也不知道发的地方对不对)A

A: =nqHVRA  
A share Ａ股；甲类股份 Y(R.<LtY  
abatement of tax 减税；减扣免税额 {(I":rt#  
ABN AMRO Bank N.V. 荷兰银行 zE~Xxp  
above-the-line expenditure 线上项目支出；经常预算支出 o7@C$R_#  
above-the-line receipt 线上项目收入；经常预算收入 D"%>  
ABSA Asia Limited 南非联合亚洲有限公司 I5 qrHBJ >  
absolute change 绝对数值变更 QNH3\<IS  
absolute expenditure 实际开支 z"Mk(d@-E  
absolute guideline figure 绝对准则数字 m"QDc[^Ge  
absolute interest 绝对权益 <~uzKs0  
absolute order of discharge 绝对破产解除令 Q!_d6-*u  
absolute profit margin 绝对利润幅度 (>NZYPw^3  
absolute value 实值；绝对值 aemi;61T\  
absolutely vested interest 绝对既得权益 +}PN+:yV  
absorbed cost 已吸收成本；已分摊成本 Je}0KW3G9L  
absorption 吸收；分摊；合并 @_1cY#!  
absorption rate 吸收率；摊配率；分摊率 m.<u!MI  
ACB Finance Limited 亚洲商业财务有限公司 Qxk& J  
acceptable form of reciprocity 合理的互惠条件 'u~0rMe4})  
acceptable rate 适当利率；适当汇率 @0d"^  
acceptance agreement 承兑协议 MzDosr3:  
acceptance for honour 参加承兑 b'Km-'MtH  
acceptor 承兑人；接受人；受票人 "p7nngn~  
acceptor for honour 参加承兑人 U_l9CZ  
accident insurance 意外保险 B{*{9!(l9  
Accident Insurance Association of Hong Kong 香港意外保险公会 Gr#3GvL  
accident insurance scheme 意外保险计划 (|NCxey  
accident year basis 意外年度基准 lqKj;'  
accommodation 通融；贷款 !-%XrU8o3  
accommodation bill 通融票据；空头票据 6q6xqr:W  
accommodation party 汇票代发人 72 |O&`O  
account balance 帐户余额；帐户结余 ambr}+}  
account book 帐簿 z+-o}i  
account collected in advance 预收款项 hS&l4 \I'Z  
account current book 往来帐簿 ,~DV0#"  
account of after-acquired property 事后取得的财产报告 ZvMU3]
)u  
account of defaulter 拖欠帐目 um}q@BU  
account payable 应付帐款 &BRa5`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 iaLZ|\`3a  
account receivable 应收帐款 PjH'5Y  
account receivable report 应收帐款报表 8g Z)c\  
account statement 结单；帐单；会计财务报表 @5ud{"|2  
account title 帐户名称；会计科目 2`TV(U@  
accountant's report 会计师报告 1GqSY|FSGp  
Accountant's Report Rules 会计师报告规则 Ka_;~LS>(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P=_fYA3  
Accounting Arrangements 《会计安排》 /KNDo^P  
accounting basis 会计基础 ^\&FowpP  
accounting by Official Receiver 破产管理署署长呈交的帐目 om2N*W.gk  
Accounting Circular 《会计通告》 dvU{U@:sz  
accounting class 会计类别 bzxf*b1I  
accounting date 记帐日期；会计结算日期 I7~) q`  
accounting for money 款项核算 P%gA`j  
Accounting Officer 会计主任 EO~L.E%W  
accounting period 会计报告期；会计期 kwL|gO1L  
accounting policy 会计政策；会计方针 WTJ{M$  
accounting practice 会计惯例 p4*L}Q  
accounting principle 会计准则 *tgu@9b  
accounting record 会计记录 x~vNUyEN)  
accounting report 会计报告 GEA1y^b6"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 QXN_ ?E,g/  
Accounting Society of China 中国会计学会 *BdH &U  
accounting statement 会计报表
&N._}ts  
accounting system 会计制度；会计系统 JWIY0iP  
accounting transaction 会计事项；帐务交易 _OyQ:>M6P  
accounting treatment 会计处理  @OkoT:  
accounting year 会计年度 oLh ,F"nB  
accretion 增值；添加 0%dOi ko  
accrual 应计项目；应累算数目 Kk6=61}A  
accrual basis 应计制；权责发生制 bd~m'cob>  
accrual basis accounting 应计制会计；权责发生制会计 kS8?N`2}LV  
accrue 应累算；应计 6(rN(C
  
accrued benefit 应累算利益 gXJBb+P   
accrued charges 应计费用 Q
A*<$v  
accrued cumulative preference share dividend 应累算的累积优先股股息 [ 'lu;1-,  
accrued expenses 应累算费用 vg1JN"S[  
accrued interest payable 应付利息；应计未付利息 r PK.Q)g  
accrued interest receivable 应收利息；应计未收利息 (+[%^96 
 
accrued right 累算权益 xcU!bDV  
accruing profit 应累算的利润 7J!s"|VS  
accumulated fiscal reserve 累积财政储备 oJ\g0|\qwe  
accumulated profit 累积利润；滚存溢利 %l
!?d`?  
accumulated reserve 累积储备 { ]_j)R  
accumulation of surplus income 累积收益盈余 [&PF ;)i  
acquired assets 既得资产 kM{8zpn  
acquisition 收购；购置；取得 #Pp:H/b  
acquisition cost 购置成本 Rd5_{F  
acquisition expenses 购置费用 RYjK4xT?Y/  
acquisition of 100% interest 收购全部股权 }b&lHr'Uw  
acquisition of control 取得控制权 ?VmgM"'md  
acquisition of fixed assets 购置固定资产 OtmDZ.t;`  
acquisition of shell “买壳” 75zU,0"j  
acquisition price 收购价 bo/9k 4N3  
act of God 天灾 @,TIw[p  
acting partner 执事合伙人 jD6HCIjd'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]i$y;]f  
active partner 积极参与的合伙人 :sJ7Wok6~  
active trading 交投活跃 C| ~A]wc=  
actual circulation 实际流通 2cH RiRT  
actual cost 实际成本 gTXpaB<  
actual expenditure 实际开支；实际支出 A5TSbW']+5  
actual income 实际入息；实际收入；实际收益 ,MNv}w@  
actual market 现货市场 45sEhs[$  
actual price 现货价；实际价格 TZ5TkE;1  
actual profit 实际利润 $R/@8qnP W  
actual quotation 实盘；实际价位；实际报价 }7[]d7  
actual year basis 按实际年度计算 $Dj8 a\L  
actuals 实货 YM:sLeQ~c  
actuarial investigation 精算调查 hm! J@  
actuarial principle 精算原则 <1l%|   
actuarial report 精算师报告 jts0ZFHc-  
Actuarial Society of Hong Kong 香港精算学会 iX]OF.:   
actuarial valuation 精算师估值 J<QZ)<T,&  
actuary 精算师 A}(]J!rc  
ad referendum agreement 暂定协议；有待覆核的协定  pE)NSZ  
ad valorem duty 从价税；按值征税 Ee2P]4_d  
ad valorem duty system 从价税制 mi7?t/D1Z  
ad valorem fee 从价费 2c 0;P #ol  
ad valorem tariff 从价关税 AX8~w(sv  
additional allowance 额外免税额 6/mz.,g2  
additional amount for unexpired risk 未过期风险的额外款额 ,<t.Iz%  
additional assessable profit 补加应评税利润 L AasmQ  
additional assessment 补加评税 @6>Q&GYqt  
additional commitment 额外承担 gGL}FNH  
additional commitment vote 额外承担拨款 j'z#V_S  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 W_`]7RO8  
additional dependent parent allowance 供养父母额外免税额 /)sP,
2/  
additional provision 额外拨款 rM,e$  
additional stamp duty 附加印花税 ,s#~00C|  
additional tax 补加税罚款；补加税款 &/]en|f"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vS>'LX  
adjudged bankrupt 被裁定破产 ]O"f%  
adjudicated bankrupt 裁定破产人 'NhQBk  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 E(4c&  
adjudication of bankruptcy 裁定破产；宣告破产 P\7*ql`  
adjudication of insolvency 裁定无力偿还债务 p|t" 4HQ  
adjusted actual 经调整的实数；调整后的实数 `xLsD}32  
adjusted current assets 经调整的流动资产；调整后的流动资产 @/.# /  
adjusted figure 经调整的数字；调整后的数额 ["EXSptB  
adjusted liabilities 经调整的负债；调整后的负债 7sxX?u  
adjusted loss 经调整的亏损；调整后的亏损 sip4,>,E  
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 G|rE\h 2w  
adjusted profit 经调整的利润；调整后的利润 BqNeY<zB*  
adjusted surplus 经调整的盈余额；调整后的盈余额 f47]gtB-  
adjusted value 经调整的价值；调整后的价值 EVX3uC}{  
adjustment 调整；修订；理算〔保险〕 k56Qas+3=  
adjustment centre 调剂中心 ?n`m
 
adjustment lag 调整过程的时间差距；调整时差 KUUA>'=  
adjustment mechanism 调整机制 K>$f#^  
adjustment of loss 亏损调整 &<BBPn@\  
adjustment process 调整过程；调整程序 4@  
adjustment range 调整幅度 (w hl
1  
administered exchange rate 受管制汇率 -<s
Gu9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^el+ej/=  
administration expenses 行政费用  @./h$]6  
administration fee 手续费；行政费 H~+A6g]T  
administration in bankruptcy 破产管理 >o?v[:u*  
administration order 遗产管理令 4f[%Bb  
administrator 管理人；遗产管理人 u;_h%z5K  
administrator of the estate 遗产管理人 S\).0goOW  
admission of debt 债项承认书 fZo#
:"{/K  
admission of proof 接纳债权证明 T?pS2I~  
advance 放贷款项；垫付款项；预支款项；预付款项 )y,^M3$?C  
advance account 暂支帐目；预付款帐户 5)!g.8-!  
advance compensation 预付补偿金 q
,,  
advance from shareholder 股东垫款 \0b}Z#'0  
advance pending reimbursement 预支以待日后付还 $9,&BW_*  
advanced economy 先进经济体系 LgNIb  
advancement 预付；预付财产 GEWjQ;g  
advances warrant 垫款令 v745FIy<  
advancing 贷出 )@N d3Z  
adverse balance 逆差 ZZT #V%Q=u  
adverse exchange 逆汇 kcCCa@~v  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^HC6v;K  
advice for collection 托收通知书 Lb/GL\J)  
advice of drawing 提款通知书；汇票通知书 p@Y=6Bw  
advice of payment 付款通知
'E_~|C  
Advisory Committee [Securities and Futures Commission] 9=>f
x  
谘询委员会〔证券及期货事务监察委员会〕 N y'\Q"Y]  
Advisory Committee on Diversification 经济多元化谘询委员会 .T'@P7Hdx  
affidavit 誓章；遗产申报誓章 Z10Vx2B  
affidavit of no receipt 述明无收款的誓章 k7CKl;Fck  
affiliate 联号；联营公司；附属公司 |"gL{De  
affiliated company 附属公司；联号；联营公司 =8\.fp  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 X2|~(*  
affordability 负担能力 _? gCOr  
African Development Bank [AfDB] 非洲开发银行 j,k3]
bP  
after-acquired property 事后取得的财产 bE_8NA"2  
after-hours dealing 市后交易 qiNVaV\wr|  
after-tax profit 税后盈利；税后利润；税后溢利 8>v_th  
agency agreement 代理协议 @sXv5kZ
:  
agency expenses 代理机构的开支 Al-`}g+^  
agency fee 代理费 ~#pATPW@
(  
Agency Law 《代理法》 FJ;I1~??  
agent 代理人；承销人 O(T5  
agent of company 公司代理人 $H)^o!  
agent's fee 代理人费；经纪费 e}UQN:1  
aggregate 总计；总数；总体数字 ^e.-Ji  
aggregate amount 总款额；总额 .Kb3VNgwvm  
aggregate assets and liabilities 总体资产与负债 HuevDy4  
aggregate at constant price 按固定价格计算的总体数字 3Z b]@n  
aggregate demand 总需求 d
vB=Zk]m  
aggregate gross position 总持仓量  /|0-O''  
aggregate limit 总限额 \R#SoOd  
aggregate of salaries tax 合计薪俸税 )'djqpM.  
aggregate performance 总体表现；总体业绩 6X \g7bg  
aggregate supply 总体供应 W;vNmg}mn  
aggregate surplus 总盈余 = s&Rk~2b/  
aggregate total 整体总额 nuce(R  
aggregate value 总值；合计价值 X94a
  
aggregated basis 合计基准 gQn%RPMh  
aggregated net chargeable income 合计应课税入息实额 :$WO"HfMSn  
aggregation 合并计算；合计；总和 yKc-:IBb{u  
aggregation of incomes of husband and wife 夫妇入息合并计算 uR
0UfKK  
aggregation of property 财产的总和 c7e,lgG-  
agio 差价；贴水 @Vm*b@  
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》 AFrJzh:V[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xlI=)ak{  
《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》 <Riz!(G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5C Dk5B_  
《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》 K zWo}tT  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 'R7 \  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 V@ >(xe7  
agreement for a settlement 授产协议 n#(pT3&  
agreement for assignment 转让协议 V(7,N(  
agreement for sale 售卖协议；买卖协议 z#*.9/y\^R  
agreement for sale and purchase 买卖协议 :"%/u9<A  
agreement for the payment of interest 支付利息协议 G|wtl(}3  
agreement for the repayment of money 还款协议 QQ(}71U  
agreement of reinsurance 再保险协议 L+am-k:T~  
Agricultural Bank of China 中国农业银行 3Ua?^2l  
air passenger departure tax 飞机乘客离境税 NAR6q{c  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :viW  
airport tax 机场税 t3;Zx+Br  
alcohol duty 酒精税 }%|ewy9|CW  
alienation 让与；让渡；转让 2Rk}ovtD[  
alimony 生活费；赡养费 s2<!Zb4  
All Ordinaries Index [AOI] 所有普通股指数 Zy}tZRG  
all risks 全险；综合险 l=~!'1@L}  
All Sales Record for Stock Market 《股票市场成交报告》 YF5}~M ymF  
Allied Capital Resources Limited 新联财务有限公司 MEDh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /F0q8j0  
allocation letter 拨款信件 PYkhY;*  
allocation of fund 分配款项；预留款项 M+/G>U  
allocation of profit 利润分配；溢利分配 bZnOX*y]  
allocation warrant 拨款令 5hrI#fpOR  
allotment 分配；配股 SVCh!/qe\  
allotment notice 股份配售通知；配股通知 MGg(d  
allotment of shares 股份分配 }3(!kW  
allowable 可获宽免；免税的 1JJs
YX  
allowable business loss 可扣除的营业亏损 owAO&"C  
allowable expenses 可扣税的支出 $dL..QH^K  
allowance 免税额；津贴；备抵；准备金 y* +y&  
allowance for debts 债项的免税额 yXJhOCa  
allowance for depreciation by wear and tear 耗损折旧免税额  W2vL<  
allowance for funeral expenses 殡殓费的免税额 9K+>;`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2\xw2VQ@P  
allowance for repairs and outgoings 修葺及支出方面的免税额 ATs_d_Sz  
allowance to debtor 给债务人的津贴 K`4lL5oH  
alteration of capital 资本更改 lTx_E#^s  
alternate trustee 候补受托人 ^m>4
<~/  
amalgamation 合并 zx.
qN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {EgSjxfmw  
ambit of charges 征税范围；收费范围 S=UuEmU5N  
amended valuation 经修订的估值 cAWn*%  
American Commodities Exchange 美国商品交易所 uFkl^2  
American Express Bank Limited 美国运通银行 (@?mm  
American Stock Exchange 美国证券交易所 VBhUh~:Om  
amortization 摊销 fQ<sq0'e\  
amount due from banks 存放银行同业的款项 RZa/la*  
amount due from banks abroad 存放海外银行同业的款项 v3-/ [-XB:  
amount due from holding companies 控股公司欠款 /$~1e7W  
amount due from local banks 存放本港银行同业的款项 RN$vKJk  
amount due to banks 银行同业的存款 qmrT dG  
amount due to banks abroad 海外银行同业的存款 _#8hg
wf>  
amount due to holding companies 控股公司存款 qE
)FQeN  
amount due to local banks 本港银行同业的存款 z0 "DbZ;d  
amount due to outport banks 外埠银行同业的存款 :j\7</uu  
amount for note issue 发行纸币的款额 &jqaW2  
amount of bond 担保契据的款额 gQnr.  
amount of consideration 代价款额 3jx%]S^z|  
amount of contribution 供款数额 t~Q9}+  
amount of indebtedness 负债款额 u?^V4 +V  
amount of principal of the loan 贷款本金额 oRV}Nz7hr  
amount of rates chargeable 应征差饷数额 ({uW-%  
amount of share capital 股本额 ]Ry9{:  
amount of sums assured 承保款额 }[p{%:tP  
amount of variation 变动幅度 PgBEe @.  
amount of vote 拨款数额 {:X'9NEE  
amount payable 应付款额 vX+oZj   
amount receivable 应收款额 ^FVdA1~/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i)i>Ulj*i  
analysis 分析 opcanl9pSW  
ancillary risk 附属风险 Hm-#Mpw  
annual account 周年帐目；周年帐目报表；年度决算；年结 '/\  
annual accounting date 年结日期 `+H=3`}
X  
annual allowance 每年免税额；年积金；年度津贴；年津 }lZEdF9GhG  
annual balance 年度余额 GBJLB  
annual disposable income 每年可动用收入 |XyX%5p*  
annual estimates 周年预算 QPlU+5Cx  
annual fee 年费 i<QDV W9  
annual general meeting 周年大会 `4"8@>D  
annual growth rate 年增率；每年增长率 W}(A8g#6  
annual long-term supplement 长期个案每年补助金 )%(ZFn}   
annual pensionable emolument 可供计算退休金的年薪 u6|C3,!z"  
annual report 年报 MO`Y&<g~A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \/ bd  
annual return 周年报表；周年申报表；每年报税表格 J Enjc/  
Annual Return Rules 《周年报表规则》 %cF`x_h[j  
annual review of consumer prices 每年消费物价回顾 ~D52b1f  
annual roll-forward basis 逐年延展方式 P\U<,f  
annual salary 年薪 d4Uw+3ikW  
annual statement 年度报表；年度决算表 OSu&vFKz  
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 >M<3!?fW)  
annuitant 年金受益人 <8r"QJY/  
annuity 年金 8Pn  
annuity contract 年金合约 s
o-5%S  
annuity on human life 人寿年金 is.t,&H4P]  
antecedent debt 先前的债项 qCs/sW  
ante-dated cheque 倒填日期支票 I%T+H[,  
anticipated expenditure 预期开支 pbMANZU[  
anticipated net profit 预期纯利 iOfm:DTPr  
anticipated revenue 预期收入 l}nVWuD  
anti-inflation measure 反通货膨胀措施 }x'*3z
I  
anti-inflationary stance 反通货膨胀立场 6)INr,d  
apparent deficit 表面赤字 YvY|\2^K  
apparent financial solvency 表面偿债能力 .$U,bE  
apparent partner 表面合伙人 QV|6"4\  
application for personal assessment 个人入息课税申请书 *D]:{#C*  
application of fund 资金应用 DV5hTw0  
application to release as liquidator and to destruct the books of accounts and documents vs@d)$N  
申请免除清盘人职务及毁灭帐簿与文件 ETDWG_H |  
appointed actuary 委任精算师 :V/".K-:J  
appointed auditor 委任核数师；委任审计师 6H#:rM  
appointed trustee 委任的受托人 Ycr3$n]e  
appointer 委任人 VU3RFl  
apportioned pro rata 按比例分摊 ~&?([}A  
apportionment 分配；分摊 \@Wv{0a(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >S5J^c  
apportionment formula 分摊方程式 pW]j.JM  
apportionment of estate duty 遗产税的分摊 WjVBz   
appraisal 估价；评估 JVAyiNIH>M  
appreciable growth 可观增长 +Mj6.X  
appreciable impact 显着影响 ;lMvxt:  
appreciable increase 可观增长 @-@Coy 4Tt  
appreciation 增值；升值 t3L>@NWG  
appreciation against other currencies 相对其他货币升值 {vu\qXmMv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oO2DPcK  
appreciation tax 增值税 ?9 huuJs7  
appropriation 拨款；拨用；拨付 AR|4^  
appropriation account 拨款帐目 SioeIXU  
Appropriation Bill 拨款法案 h.<f%&)F  
appropriation-in-aid system 补助拨款办法 [S6u:;7  
approved assets 核准资产 fUw:jExz  
approved basket stock 认可一篮子证券 }?[];FB  
approved budget 核准预算 gM96RY  
approved charitable donation 认可慈善捐款 ]E9iaq6Z  
approved charitable institution 认可慈善机构 |MNSIb&,W  
approved currency 核准货币；认可货币 . ,|C>^  
approved estimates 核准预算 e@3SF  
approved estimates of expenditure 核准开支预算 C:Ef6ZW  
approved overseas insurer 核准海外保险人 {;$oC4  
approved overseas trust company 核准海外信托公司 u
]ms~rO  
approved pooled investment fund 核准汇集投资基金 GQ(Y#HSq  
approved provident fund scheme 认可公积金计划 BMp'.9Qgm  
approved provision 核准拨款 C4m+Ta%  
approved redeemable share 核准可赎回股份 1}VaBsEV  
approved regional stock 认可地区性证券 yP"2.9\erH  
approved retirement scheme 认可退休金计划 5/.W-Q\pl}  
approved subordinated loan 核准附属贷款 yi$CkG}  
arbitrage 套戥；套汇；套利 &xGdKH  
arbitrageur 套戥者；套汇者
{B$CqsvJ  
arbitrary amount 临时款项 80nEQT y  
arrangement 措施；安排；协定 7L~*%j  
arrears 欠款 WwmYJl0  
arrears of pay 欠付薪酬 '#Wx@  
arrears of revenue 逾期未收税款；逾期未收的帐项 V]zZb-m=  
articles of association 组织章程；组织细则；组织章程细则 %&L13:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,_V V;P  
ascertainment of profit 确定利润 zTng]Mvx  
"Asia Clear" “亚洲结算系统” 7Ae`>5B#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X,Ql6uO  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D||0c"E  
Asian Development Fund [ADF] 亚洲发展基金 LOUP  
Asian dollar bond 亚洲美元债券 BlJiHz!  
Asian dollar market 亚洲美元市场 p4T$(]7  
Asian dollar rate 亚洲美元利率 b0~r/M;J  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 '_v~+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 V%-hP~nyBx  
asked price 沽盘；喊价；索价；卖方报价 V60L\?a  
assessable income 应评税入息 Q[OwP  
assessable loss 应评税亏损 dIC\U  
assessable profit 应评税利润 0)&!$@HW  
assessable value 应评税值 x%dny]O1;  
assessed profit 估定利润 VMah3T!  
assessed value 经评估价值 GvVkb=="  
assessment 评税；评定；估价；评税单
7}
iv+rQ  
assessment number 评税编号；估价编号 J;& y?%{@5  
assessment of additional tax 补加税评税 ::Zo` vP  
assessment of performance 业绩评估；实绩评价 /WQ.,a  
Assessor 评税主任 EL,k z8  
asset price bubbles 资产价格泡沫 ztVTXI%Kz  
asset-backed securities 具资产保证的证券 5=o^/Vkc  
assets accretion 资产增值 /,G `V  
assets and liabilities 资产与负债 TPp]UG  
assets betterment statement 资产递增表；资产改进表 M+ [ho]  
assets lending 实物放款；有抵押贷款 ~kW?]/$h  
assets of the company passing on the death 死者去世时转移的公司资产 eB0exPz%  
assets pledged as security for liabilities 用作负债抵押的资产 <8WFaP3,  
assets portfolio 资产投资组合 (3n "a'  
assets price 资产价格 snaAn?I4  
assets quality 资产质素 "0eX/rY%  
assets realization 资产变现 oc1BOW z  
assets refinancing arrangement 资产再集资安排 |~Dl<#58  
assets securitization 资产证券化 'i+L  
assets situated outside Hong Kong 在香港以外地方的资产 tpWGmjfo>  
assets stripping 削减资产；拆卖资产 xQ
sxc  
assets value 资产值 3=enk0$  
assignee 承让人 ;!<}oZp{  
assignment 转让；转让书；转让契 OnTe_JML  
assignment of interest 权益转让 5dj" UxH  
assignment of letters patent and trade mark 专利证书及商标转让 ]\*^G@HA2  
assignment of property 物业转让；物业转让书 3d}v?q78  
assignment right 转让权  7)2K6<q  
assignor 转让人 F`g(vD>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 H07\z1?.K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #eW T-m  
associate member 附属会员 `n&
:\Ib  
associated body corporate 相联法人团体 *OLqr/
yb  
associated company 相联公司；联属公司 1Q@]b_"Xh  
associated corporation 相联法团 .UPh  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] /8GdCac  
公认会计师公会〔英国〕 /1OCK=  
Association of Futures Exchange Brokers 香港期货经纪协会 c~<;}ve^z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 J&8KIOz14Z  
association of underwriters 承保人组织 -,8LL@_  
assumption of control 接管 +a5F:3$  
assurance 担保；保险；转易；转易书 O`Tz^Q/D  
assurance of interest 权益的转易 a=2.Y?  
at 19XX price 按一九ＸＸ年价格计算 Vk{
;g  
at a discount 按赔价计算；按贴水价格计算；打折扣 \_Bj"K  
at a premium 按溢价计算；按升水价格计算 P j   
at call 通知付款；按通知 C|ZPnm>f30  
at constant market price 按固定市价计算 G)amng/  
at constant price 按固定价格计算
wn"}<ka  
at cost 按成本计算 "BQnP9  
at current market price 按当时市价计算；按现时市价计算 nCYkUDnZ  
at current price 按当时价格计算；按现时价格计算
Ty g>Xv  
at factor cost 按要素成本计算；按生产要素成本计算 <YvXyIs  
at money-of-the-day price 按付款当日价格计算 E+]}KX:  
at or better 按指定或较佳价位〔买卖指令〕 ` -_!%m/  
at par 按面值计算；平价 8w5}9}xF  
at sight 见票即付 X%yG{\6:  
at the close 按收市盘 x;~:p;]J2F  
at the opening 按开市盘 UWT%0t_T  
attestation 见证；见证条款 ,@ '^3u  
at-the-money option 平价期权 ! I:N<  
attorney 受权人；受托代表人 kX8C'D4 gX  
attornment 新拥有人承认书 ZJ3g,dc  
attributable profit 可归属利润 -#Zvj
Eaey  
attributable share value 可归属股份价值 E@GYl85fI  
Auckland Stock Exchange 奥克兰证券交易所 "#*W#ohVA  
auction 拍卖 #8Bh5L!SJ1  
auctioneer 拍卖商 ?tLApy^`?  
audit 审计；核数 uSfHlN4l
 
Audit Commission 审计署 !1l~UB_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n3iiW\  
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〕 `*s:[k5k  
audit review 帐目审查  \0)jWCK  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 vhBW1/w&F  
audited account 审计帐目；经审计的帐目 p}^G#h{  
audited annual account 经审计的周年帐目 DhE-g<  
audited balance sheet 经审计的资产负债表 b1C)@gl!Z  
auditor 核数师；核数主任；审计师 [lzd'  
auditor's certificate 核数师证明书；审计师证明书 jrp>Y
:  
auditor's report 核数师报告；审计师报告 t]HY@@0g  
Aussie bond 澳元债券 w9'>&W8T  
austerity budget 紧缩预算 "<iH8Mz
Z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 *qzdt^[ xo  
Australia All Ordinaries Index 澳洲所有普通股票指数 zxn|]PbS  
Australian Dollar [AUD] 澳元 ep6+YK:cn  
Australian Options Market 澳大利亚期权市场 Go%Z^pF3CO  
Australian Securities Commission 澳洲证券事务监察委员会 VM$n|[C~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $yx\2  
Australian Stock Exchange 澳大利亚证券交易所 6ld4'oM  
Austrian Schilling [ATS] 奥地利先令 YPGM||  
authentication 认证；鉴证 ji?Hw  
authority to purchase 委托购买证；委购书 %n|  
authorization 认可；核准；授权；授权书 _w
KwiJs  
authorization by direction 指示授权 Jxvh;  
authorization by instruction 指令授权 h ;*x1BVE  
authorization by warrant 令状授权 ${T/b(NM  
authorization of unit trust 单位信托的认可 @;egnXxF<  
authorized agent 指定代理人 =gj?!d`  
authorized capital 法定资本 ?oYO !  
authorized clerk 出市员 Sp\TaUzg  
authorized dealer 认可交易商 19$A!kH\  
authorized financial institution 认可财务机构 AX`Tku  
authorized fund 认可基金 #QwkRzVoy  
authorized fund house 获授权的基金公司；认可基金公司 %5e|  
authorized institution 认可机构 c!\Gj|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *^-AOSVt,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a&'9[9E1  
authorized insurer 获授权保险人；获认可承保人 ^+yz}YFM  
authorized investment 特准投资项目 c5^HGIe1  
authorized person 获授权人 $9G& wH>{  
authorized representative 获授权代表 PMAz[w,R~  
authorized share capital 法定股本 s[8.
l35|  
automated quotation system 自动报价系统 f./K
/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ZVXPp-M  
自动交易系统〔香港期货交易所有限公司〕 H_?rbz}o  
automatic adjustment mechanism 自动调整机制 z"4 q%DC  
automatic adjustment system 自动调整系统 5Cdn j  
Automatic Clearing House 自动票据交换所
]o'o v
 
automatic exchange rates accumulation system 自动化汇率累集系统 'J?{/O^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 k-ZO/yPo  
automatic teller machine [ATM] 自动柜员机 ,-6Oma -  
autopay 自动转帐 :|bL2T@>[  
available assets 可用资产 vm@V5oH  
available fiscal reserve 现存财政储备 ) ^En  
available profit 可用利润 rD}g9?ut  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T 6D+@i  
average 平均；平均数；海损 mOJdx-q?r  
average basic salary 平均基本薪金 BeUyt  
average consumer expenditure 平均消费开支；一般消费开支 ] hT\"5&6  
average cost 平均成本 5M>h[Q"R  
average cost of land production 增辟土地平均成本 j-9)Sijj{  
average daily turnover 平均每日成交额 cM%?Ot,mK"  
average daily wage rate 平均每日工资率 pN^
g.  
average expenditure pattern 平均开支模式 #aX#gh}1  
average growth rate 平均增长率 HR-'8?)R.A  
average net fixed assets 固定资产平均净值 ?;l@yx  
average of relatives 相对价格平均数 Z=&|__+d  
average price 平均价格 [KA^+n  
average propensity to consume 平均消费倾向；一般消费倾向 sTd@/>S?p  
average propensity to save 平均储蓄倾向；一般储蓄倾向 t~L4wr{B  
average rate 平均率 sRt7.fe  
average revenue 平均收入；平均收益 TJv .T2|  
average stock 平均库存；平均存货 `"=Hk@E  
average yearly rent 平均年租 %6q82}#`  
avoidance of double taxation 避免双重课税 ejd_ 85$  
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 ;y(;7n_ a  
byI" ?  
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