一些有用的会计术语(也不知道发的地方对不对)A

A: })h'""i&xn  
A share Ａ股；甲类股份 ,K"r:)\  
abatement of tax 减税；减扣免税额 e-YGuWGN7  
ABN AMRO Bank N.V. 荷兰银行 |s)VjS4@  
above-the-line expenditure 线上项目支出；经常预算支出 ayB=|*Q"  
above-the-line receipt 线上项目收入；经常预算收入 _:/Cl9~  
ABSA Asia Limited 南非联合亚洲有限公司 \3J+OY  
absolute change 绝对数值变更 77Q4gw~2U  
absolute expenditure 实际开支 .N'%hh  
absolute guideline figure 绝对准则数字 Te{aB"B  
absolute interest 绝对权益 ^R&_}bp  
absolute order of discharge 绝对破产解除令 <T4 7kLI  
absolute profit margin 绝对利润幅度 1mvu3}ewx  
absolute value 实值；绝对值 w-{#6/<kI5  
absolutely vested interest 绝对既得权益 /@xr[=L  
absorbed cost 已吸收成本；已分摊成本 hnM9-hqm  
absorption 吸收；分摊；合并 eUGmns  
absorption rate 吸收率；摊配率；分摊率 !07FsPI#{  
ACB Finance Limited 亚洲商业财务有限公司 xF\}.OfWG  
acceptable form of reciprocity 合理的互惠条件  Ep#<$6>  
acceptable rate 适当利率；适当汇率 p0%6@_FT~  
acceptance agreement 承兑协议 4DG 9`5.  
acceptance for honour 参加承兑 A,-[/Z K/  
acceptor 承兑人；接受人；受票人 %FXIlH
5
 
acceptor for honour 参加承兑人 2`q^Q  
accident insurance 意外保险 7N-CtQnv  
Accident Insurance Association of Hong Kong 香港意外保险公会 LrmtPnL  
accident insurance scheme 意外保险计划 dT*
f-W  
accident year basis 意外年度基准 8 RzF].)  
accommodation 通融；贷款 k}+MvGq  
accommodation bill 通融票据；空头票据 HZ[68T[8b  
accommodation party 汇票代发人 %Hh &u .  
account balance 帐户余额；帐户结余 < |]i  
account book 帐簿 Rz])wBv e  
account collected in advance 预收款项 S|
z(  
account current book 往来帐簿 =X%R*~!#Of  
account of after-acquired property 事后取得的财产报告 !/=9VD{U!  
account of defaulter 拖欠帐目 =l?"=HF  
account payable 应付帐款 qW`XA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .$}Z:,aB  
account receivable 应收帐款 8H
$@Xts  
account receivable report 应收帐款报表 kOlI?wc  
account statement 结单；帐单；会计财务报表 P5ESrZ@f  
account title 帐户名称；会计科目 VygXhh^7\  
accountant's report 会计师报告 [|m>vY!  
Accountant's Report Rules 会计师报告规则 &})4?5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .yHHogbt  
Accounting Arrangements 《会计安排》 ID{Pzmt-  
accounting basis 会计基础 8O;rp(N.n  
accounting by Official Receiver 破产管理署署长呈交的帐目 }SJLBy0  
Accounting Circular 《会计通告》 sbq44L)  
accounting class 会计类别 wKeSPs{x  
accounting date 记帐日期；会计结算日期 S|=rF<]my  
accounting for money 款项核算 f(9$"Vi  
Accounting Officer 会计主任 gzJ{Gau{)  
accounting period 会计报告期；会计期 7kWZMi  
accounting policy 会计政策；会计方针 ;{F;e)${M  
accounting practice 会计惯例 o#KPrW`XJ/  
accounting principle 会计准则 8m13M5r  
accounting record 会计记录 l yLK$B?/  
accounting report 会计报告 s K$Sar  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D3ZT''  
Accounting Society of China 中国会计学会 iX9[Q0g=oQ  
accounting statement 会计报表 "c
z]bCr8  
accounting system 会计制度；会计系统 gP_d>p:b  
accounting transaction 会计事项；帐务交易 s/p>30Fg  
accounting treatment 会计处理 9b=^"
K  
accounting year 会计年度 2kmna/Qa6  
accretion 增值；添加 sL[(cX?;2  
accrual 应计项目；应累算数目 j_YZ(: =  
accrual basis 应计制；权责发生制 5D02%U2N)G  
accrual basis accounting 应计制会计；权责发生制会计 G3^n_]Jb  
accrue 应累算；应计 2=UTH%1D  
accrued benefit 应累算利益 ko7-%+0|]  
accrued charges 应计费用 j)lM:vXR  
accrued cumulative preference share dividend 应累算的累积优先股股息 MlcoOi!  
accrued expenses 应累算费用 %(wsGNd  
accrued interest payable 应付利息；应计未付利息 dA MilTo  
accrued interest receivable 应收利息；应计未收利息 7HR%rO?'  
accrued right 累算权益 7=M'n;!Mh  
accruing profit 应累算的利润 7+2aG  
accumulated fiscal reserve 累积财政储备 *F4G qX3  
accumulated profit 累积利润；滚存溢利 6u]OXPA|  
accumulated reserve 累积储备 80l3.z,:  
accumulation of surplus income 累积收益盈余  vCH v  
acquired assets 既得资产 1H2u,{O  
acquisition 收购；购置；取得 KI?1(L  
acquisition cost 购置成本 :8GxcqvCWq  
acquisition expenses 购置费用 A5>gLhl7  
acquisition of 100% interest 收购全部股权 SUFaHHk@/b  
acquisition of control 取得控制权 m} F
Ce  
acquisition of fixed assets 购置固定资产 O.40^u~
 
acquisition of shell “买壳” IB]VPj5  
acquisition price 收购价 &V,-W0T_  
act of God 天灾 AQBx k[  
acting partner 执事合伙人 TQxc?o  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /\Y%DpG$  
active partner 积极参与的合伙人 ~ @"Qm;} "  
active trading 交投活跃 gCBZA;/  
actual circulation 实际流通 Uc%`? +Q  
actual cost 实际成本 }?ac<> u&  
actual expenditure 实际开支；实际支出 =*)O80oaW  
actual income 实际入息；实际收入；实际收益 /-<m(72wF  
actual market 现货市场 n*8RYm)?  
actual price 现货价；实际价格 Dm`U|<o  
actual profit 实际利润 %w|3:  
actual quotation 实盘；实际价位；实际报价 HuLm!tCu  
actual year basis 按实际年度计算 9Q
M"JEu@  
actuals 实货 0R!}}*Ee>q  
actuarial investigation 精算调查 gu%'M:Xe  
actuarial principle 精算原则 AZ Lt'9UD  
actuarial report 精算师报告 V/[,1W[B  
Actuarial Society of Hong Kong 香港精算学会 B[m{2XzGH  
actuarial valuation 精算师估值 )^'B:ic  
actuary 精算师 ,9j:h)ks?  
ad referendum agreement 暂定协议；有待覆核的协定 =rtA{g$)+  
ad valorem duty 从价税；按值征税 a*wJcJTpV"  
ad valorem duty system 从价税制 x jUH<LFxy  
ad valorem fee 从价费 k~EPVJh"  
ad valorem tariff 从价关税 M&\?)yG  
additional allowance 额外免税额 8J(zWV7 r  
additional amount for unexpired risk 未过期风险的额外款额 #di_V"  
additional assessable profit 补加应评税利润 ?~y(--.t;T  
additional assessment 补加评税 Cot\i\]jv  
additional commitment 额外承担 g1!L. On  
additional commitment vote 额外承担拨款 9p'J(`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ny?m&;^r:  
additional dependent parent allowance 供养父母额外免税额 (9q{J(44  
additional provision 额外拨款 N %/DN  
additional stamp duty 附加印花税 V$F.`O!hfi  
additional tax 补加税罚款；补加税款 *gpD4c7A\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,ce^"yG  
adjudged bankrupt 被裁定破产 '!L1z45  
adjudicated bankrupt 裁定破产人 ob5nk^y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0*M}QXt  
adjudication of bankruptcy 裁定破产；宣告破产 Y,Zv0-"  
adjudication of insolvency 裁定无力偿还债务 :H8L(BsI  
adjusted actual 经调整的实数；调整后的实数 g[+Q~/yq  
adjusted current assets 经调整的流动资产；调整后的流动资产 ZJ}LnPr  
adjusted figure 经调整的数字；调整后的数额 .Qw@H#dtW  
adjusted liabilities 经调整的负债；调整后的负债 -$|X\#R  
adjusted loss 经调整的亏损；调整后的亏损 R3!vS+5rR  
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 X|B;>q
 
adjusted profit 经调整的利润；调整后的利润 < 3+&DV-<N  
adjusted surplus 经调整的盈余额；调整后的盈余额 h}<
ZZ   
adjusted value 经调整的价值；调整后的价值 5Cyjq0+  
adjustment 调整；修订；理算〔保险〕 t4c#' y  
adjustment centre 调剂中心 imq(3?  
adjustment lag 调整过程的时间差距；调整时差 =]mx"0i[  
adjustment mechanism 调整机制 =sVt8FWGY  
adjustment of loss 亏损调整 Ck a]F2,  
adjustment process 调整过程；调整程序 YqCK#zT/  
adjustment range 调整幅度 *xVAm7_v  
administered exchange rate 受管制汇率 |(ju!&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "LaX_0t)  
administration expenses 行政费用 H 1X]tw.  
administration fee 手续费；行政费 54DR.>O  
administration in bankruptcy 破产管理 X',0MBQ0  
administration order 遗产管理令 q _|5,_a  
administrator 管理人；遗产管理人 2/q=l
?  
administrator of the estate 遗产管理人 ]<z(Rmn`Q  
admission of debt 债项承认书 ffd3QQ  
admission of proof 接纳债权证明 ]c=1-Rl
  
advance 放贷款项；垫付款项；预支款项；预付款项 0BD((oNg  
advance account 暂支帐目；预付款帐户 (SVr>|Db  
advance compensation 预付补偿金 &+iW:  
advance from shareholder 股东垫款 D)Rf  
advance pending reimbursement 预支以待日后付还 0lh6b3tdP  
advanced economy 先进经济体系 yC*BOJS  
advancement 预付；预付财产 1)r_h(  
advances warrant 垫款令 ^TuEp$Z=  
advancing 贷出 ]+7c1MB(5  
adverse balance 逆差 0\^2HjsJ  
adverse exchange 逆汇 ]Wm
?<7H  
advertisement addressed to shareholders 在报章刊登的致股东通告 &nw~gSe  
advice for collection 托收通知书 Ou,_l  
advice of drawing 提款通知书；汇票通知书 ZTC1t_  
advice of payment 付款通知 z6r/ w  
Advisory Committee [Securities and Futures Commission] ,PxQ[CGg  
谘询委员会〔证券及期货事务监察委员会〕 wo9f99  
Advisory Committee on Diversification 经济多元化谘询委员会 [mvHa;-w  
affidavit 誓章；遗产申报誓章 3+uoK f[  
affidavit of no receipt 述明无收款的誓章 XB 7^Ka  
affiliate 联号；联营公司；附属公司 uL AXN  
affiliated company 附属公司；联号；联营公司 " CoR?[,x  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jn Y3G  
affordability 负担能力 ]}y'3aW  
African Development Bank [AfDB] 非洲开发银行 nQ3goVRFP  
after-acquired property 事后取得的财产 WN1-J(x6  
after-hours dealing 市后交易 VjMuU"++@  
after-tax profit 税后盈利；税后利润；税后溢利 4ux5G`oL  
agency agreement 代理协议 <t@*[Aw  
agency expenses 代理机构的开支 ID+k`nP  
agency fee 代理费 Mwk_SCy  
Agency Law 《代理法》 +Z]%@"S?  
agent 代理人；承销人 DQnWLC"u  
agent of company 公司代理人 a/#,Y<kJ  
agent's fee 代理人费；经纪费 UH|.@7w  
aggregate 总计；总数；总体数字 BQg]$Tr?  
aggregate amount 总款额；总额 gP%!  
aggregate assets and liabilities 总体资产与负债 @!O{>`  
aggregate at constant price 按固定价格计算的总体数字 Z"T(8>c;g  
aggregate demand 总需求 .LHe*JC  
aggregate gross position 总持仓量 T bWZw  
aggregate limit 总限额 >vy+U  
aggregate of salaries tax 合计薪俸税 1e} 3L2rC  
aggregate performance 总体表现；总体业绩 dq(L1y870  
aggregate supply 总体供应 e1Hx"7ew_  
aggregate surplus 总盈余
K a|\gl;V  
aggregate total 整体总额 3vD,hL`&  
aggregate value 总值；合计价值 W RaO.3Q@.  
aggregated basis 合计基准 !2Iwuru  
aggregated net chargeable income 合计应课税入息实额 ?\r3 _  
aggregation 合并计算；合计；总和 }`FPe  
aggregation of incomes of husband and wife 夫妇入息合并计算 7?] p\`  
aggregation of property 财产的总和 ob #XKL  
agio 差价；贴水 FR"^?z
?}p  
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》 Xy&#}S}9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $c47cJO)W  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Or>[_3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zxdO3I  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Jl ?Q}SB  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment KL`>mJo$  
《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}D!  
agreement for a settlement 授产协议 *?&O8SSBH  
agreement for assignment 转让协议 iK:]Q8b  
agreement for sale 售卖协议；买卖协议 0yNlf-O  
agreement for sale and purchase 买卖协议 0n=E.qZ9c  
agreement for the payment of interest 支付利息协议 Gzt5efygKt  
agreement for the repayment of money 还款协议 oFp&j@`k8j  
agreement of reinsurance 再保险协议 sAlgp2-  
Agricultural Bank of China 中国农业银行 ztpb/9J9  
air passenger departure tax 飞机乘客离境税 k]g\` gc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {jG`l$$  
airport tax 机场税 i[#Tn52D  
alcohol duty 酒精税 UkV] F
]  
alienation 让与；让渡；转让 `<d>C}9  
alimony 生活费；赡养费 w[-Bsf  
All Ordinaries Index [AOI] 所有普通股指数 ;Vt u8f  
all risks 全险；综合险 D IN PAyY  
All Sales Record for Stock Market 《股票市场成交报告》 )`-]nMc  
Allied Capital Resources Limited 新联财务有限公司 $)V4Eu;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -2_$zk*n  
allocation letter 拨款信件 zPYa@0I  
allocation of fund 分配款项；预留款项 &@-glF5  
allocation of profit 利润分配；溢利分配 K e8cfd~c  
allocation warrant 拨款令 bP@_4Dy  
allotment 分配；配股 bHnQLJ  
allotment notice 股份配售通知；配股通知 1 Y&d%AA  
allotment of shares 股份分配 R&0l4g-4>  
allowable 可获宽免；免税的 Y~xZ{am  
allowable business loss 可扣除的营业亏损 YSif`W!  
allowable expenses 可扣税的支出 Qrh9JFqdG6  
allowance 免税额；津贴；备抵；准备金 |?kH]Trr  
allowance for debts 债项的免税额 ,YTIYG](  
allowance for depreciation by wear and tear 耗损折旧免税额 p2K9R4  
allowance for funeral expenses 殡殓费的免税额 3>6o=7/PU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'CX KphlWs  
allowance for repairs and outgoings 修葺及支出方面的免税额 ewg WzB9c  
allowance to debtor 给债务人的津贴 6wgOmyJx  
alteration of capital 资本更改 Y)`+u#` R  
alternate trustee 候补受托人 ,}0pK\Y>$  
amalgamation 合并 .bGeZwvf:G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L')zuI  
ambit of charges 征税范围；收费范围 <9~qAq7^  
amended valuation 经修订的估值 aJ5R
0Y,  
American Commodities Exchange 美国商品交易所 S)%x22sqf  
American Express Bank Limited 美国运通银行 t/g}cR^Q  
American Stock Exchange 美国证券交易所 s-B\8&^C  
amortization 摊销 X'm2uOEj  
amount due from banks 存放银行同业的款项
8h97~$7)  
amount due from banks abroad 存放海外银行同业的款项 Jk*MxlA.b  
amount due from holding companies 控股公司欠款 9':$!Eoq  
amount due from local banks 存放本港银行同业的款项 U9w*x/Swb  
amount due to banks 银行同业的存款 Cn<x  
amount due to banks abroad 海外银行同业的存款 ?x97q3I+]  
amount due to holding companies 控股公司存款 [6|vx},N  
amount due to local banks 本港银行同业的存款 NL 37Y{b  
amount due to outport banks 外埠银行同业的存款 `upNP/,  
amount for note issue 发行纸币的款额 ks}o9[D3  
amount of bond 担保契据的款额 \bfHGo=  
amount of consideration 代价款额 5hAg*zJb5o  
amount of contribution 供款数额 ./d (@@  
amount of indebtedness 负债款额 ?x@khzk  
amount of principal of the loan 贷款本金额 !MC Wt  
amount of rates chargeable 应征差饷数额 G.}yNjL8  
amount of share capital 股本额 @w0[5ZAj  
amount of sums assured 承保款额 QS}=oOR@k  
amount of variation 变动幅度 @j6D#./7j  
amount of vote 拨款数额 ~a$% a  
amount payable 应付款额 xph60T
  
amount receivable 应收款额 )zN )7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $gNCS:VG*  
analysis 分析 J*k4&l  
ancillary risk 附属风险 sAN#j {  
annual account 周年帐目；周年帐目报表；年度决算；年结 [H1NP'Kg]  
annual accounting date 年结日期 (`xc3-,  
annual allowance 每年免税额；年积金；年度津贴；年津 qU}DOL|  
annual balance 年度余额 CS/-:>s%  
annual disposable income 每年可动用收入 /Q!F/HY3ZS  
annual estimates 周年预算 PewLg<?,G4  
annual fee 年费 IjNm/${$  
annual general meeting 周年大会 W5p}oN  
annual growth rate 年增率；每年增长率 S,H{\c  
annual long-term supplement 长期个案每年补助金 /2:r
}O  
annual pensionable emolument 可供计算退休金的年薪 >BX_Bou  
annual report 年报 1 wG1\9S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dY,'6JzC  
annual return 周年报表；周年申报表；每年报税表格 vl<J-+|0C  
Annual Return Rules 《周年报表规则》 7XNfH@  
annual review of consumer prices 每年消费物价回顾 "hfwj`U  
annual roll-forward basis 逐年延展方式 vXF\PMf  
annual salary 年薪 &a`-NRU#  
annual statement 年度报表；年度决算表 II91Ia  
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 AS7!FD6b  
annuitant 年金受益人 eZcm3=WV|  
annuity 年金 89paR[  
annuity contract 年金合约 4v>V7T.  
annuity on human life 人寿年金 uMI2Wnnc:/  
antecedent debt 先前的债项 j!s&yHE1  
ante-dated cheque 倒填日期支票 F,sT[C  
anticipated expenditure 预期开支 ?vVkZsU  
anticipated net profit 预期纯利 ,"'agg:St  
anticipated revenue 预期收入 URAipLvN  
anti-inflation measure 反通货膨胀措施 Xk2  75Y  
anti-inflationary stance 反通货膨胀立场 L!5f*  
apparent deficit 表面赤字 TDoYp  
apparent financial solvency 表面偿债能力 GYYro&aq{  
apparent partner 表面合伙人 &l Q j?]  
application for personal assessment 个人入息课税申请书 V/Q6v YX  
application of fund 资金应用 /a q%l]hQ@  
application to release as liquidator and to destruct the books of accounts and documents vZ08/!n  
申请免除清盘人职务及毁灭帐簿与文件 &[YG\8sxWa  
appointed actuary 委任精算师 gvC2\k{  
appointed auditor 委任核数师；委任审计师 B;m18LDu  
appointed trustee 委任的受托人 a5'QL(IX  
appointer 委任人 #xc[)Y,W  
apportioned pro rata 按比例分摊 _VlNZ/V  
apportionment 分配；分摊 bYtF#Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \o^+'4hq<5  
apportionment formula 分摊方程式 %;<FfS  
apportionment of estate duty 遗产税的分摊 ?o4&cCFOE  
appraisal 估价；评估 \c]/4C +/  
appreciable growth 可观增长 1$^{Uma  
appreciable impact 显着影响 ;[xDc>&("Q  
appreciable increase 可观增长 )"1D-Bc\Q  
appreciation 增值；升值 <ygO?m{  
appreciation against other currencies 相对其他货币升值 BjH(E'K[b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 en  
appreciation tax 增值税 $OT:J  
appropriation 拨款；拨用；拨付 >eC^]#c  
appropriation account 拨款帐目 bfJDF(=h  
Appropriation Bill 拨款法案 /EC m  
appropriation-in-aid system 补助拨款办法 _ReQQti[
 
approved assets 核准资产 zme:U![  
approved basket stock 认可一篮子证券 0h7\zoZ5  
approved budget 核准预算 1)r1/0  
approved charitable donation 认可慈善捐款 IQM!dC  
approved charitable institution 认可慈善机构 Cxh9rUe.  
approved currency 核准货币；认可货币 V><P`  
approved estimates 核准预算 HV sIbQS  
approved estimates of expenditure 核准开支预算 +LUL-d  
approved overseas insurer 核准海外保险人 6?_Uow}  
approved overseas trust company 核准海外信托公司 Dx
Yu   
approved pooled investment fund 核准汇集投资基金 g9gyWz  
approved provident fund scheme 认可公积金计划 @ +7'0[y?  
approved provision 核准拨款 |!}$V  
approved redeemable share 核准可赎回股份 78X;ZMY  
approved regional stock 认可地区性证券 xH=&={  
approved retirement scheme 认可退休金计划 B4.hJZ5  
approved subordinated loan 核准附属贷款 d1,azM  
arbitrage 套戥；套汇；套利 WMg#
pLc#  
arbitrageur 套戥者；套汇者 R+m{nO~r  
arbitrary amount 临时款项 {>z.y1  
arrangement 措施；安排；协定 PXkPC%j  
arrears 欠款 Xbz}pAnj  
arrears of pay 欠付薪酬 &L/C:<.  
arrears of revenue 逾期未收税款；逾期未收的帐项 [p<L*3<  
articles of association 组织章程；组织细则；组织章程细则 GL/\uq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'g^]ZTxb  
ascertainment of profit 确定利润 T|E;U  
"Asia Clear" “亚洲结算系统” EGs z{c[8@  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }{lOsZA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 B82A:t)  
Asian Development Fund [ADF] 亚洲发展基金 FSM~Rl
 
Asian dollar bond 亚洲美元债券 ,^
+3AT  
Asian dollar market 亚洲美元市场 g~cWBr%>  
Asian dollar rate 亚洲美元利率 %|;^[^7+}t  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 WaHTzIa[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i{`>!)U  
asked price 沽盘；喊价；索价；卖方报价 8^^al!0K~  
assessable income 应评税入息 "u%$`*  
assessable loss 应评税亏损 7 724,+2N  
assessable profit 应评税利润 |BXq8Erh  
assessable value 应评税值 0{
j>u`  
assessed profit 估定利润 ZQyT$l~b  
assessed value 经评估价值 R ~cc]kp0  
assessment 评税；评定；估价；评税单 3*FktXmI}  
assessment number 评税编号；估价编号 DF|qNX  
assessment of additional tax 补加税评税 )ow3Bl8w  
assessment of performance 业绩评估；实绩评价 [X-Q{c4  
Assessor 评税主任 "aP/214Ul  
asset price bubbles 资产价格泡沫 -Wmpj  
asset-backed securities 具资产保证的证券 P017y&X  
assets accretion 资产增值 4 Hu+ljdjB  
assets and liabilities 资产与负债 jReI+ pS  
assets betterment statement 资产递增表；资产改进表 eQ*gnV}rE%  
assets lending 实物放款；有抵押贷款 /aK },+  
assets of the company passing on the death 死者去世时转移的公司资产
7Fq|Zc`P  
assets pledged as security for liabilities 用作负债抵押的资产 ;BI{v^()s  
assets portfolio 资产投资组合 a#kZY7s  
assets price 资产价格 K,So#Ui  
assets quality 资产质素 @ O%m,  
assets realization 资产变现 xOkf9k_  
assets refinancing arrangement 资产再集资安排 sG\=_-"
v(  
assets securitization 资产证券化 I\[*vgjm3G  
assets situated outside Hong Kong 在香港以外地方的资产 vbSz&+52;  
assets stripping 削减资产；拆卖资产 >z(6ADq  
assets value 资产值 #a/lt^}C*  
assignee 承让人 ~:JKXa?  
assignment 转让；转让书；转让契 08'JT{iid  
assignment of interest 权益转让 sT/pA^rnnR  
assignment of letters patent and trade mark 专利证书及商标转让 >8RIMW2  
assignment of property 物业转让；物业转让书 x.d9mjLN8m  
assignment right 转让权 Jb0]!*tV  
assignor 转让人 02SUyv(Mt  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 wo?C7,-x  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [rQ#skf  
associate member 附属会员 V,>#!zUv  
associated body corporate 相联法人团体 / {A]('t  
associated company 相联公司；联属公司 BkIvoW_  
associated corporation 相联法团 "Uyw
7  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] p<jHUG4?'  
公认会计师公会〔英国〕 :}E*u^v K  
Association of Futures Exchange Brokers 香港期货经纪协会 QJ$]~)w?H  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 _/KW5  
association of underwriters 承保人组织 vK6bpzI 3  
assumption of control 接管 OnG!5b  
assurance 担保；保险；转易；转易书 ag] nVE/  
assurance of interest 权益的转易  R
 z[-  
at 19XX price 按一九ＸＸ年价格计算 ~M <4HC  
at a discount 按赔价计算；按贴水价格计算；打折扣 zis-}K<  
at a premium 按溢价计算；按升水价格计算 !Dz:6r  
at call 通知付款；按通知 ;aD_^XY  
at constant market price 按固定市价计算 0m?ul%=  
at constant price 按固定价格计算 & ??)gMM[  
at cost 按成本计算 t[#`%$%'  
at current market price 按当时市价计算；按现时市价计算 PZ"xW0"-  
at current price 按当时价格计算；按现时价格计算 %.Mtn%:I*  
at factor cost 按要素成本计算；按生产要素成本计算 0ai4%=d-  
at money-of-the-day price 按付款当日价格计算 {(t (}-:Z  
at or better 按指定或较佳价位〔买卖指令〕 S;CT:kG6Y{  
at par 按面值计算；平价 ,,@_r&f:  
at sight 见票即付 +|o-lb  
at the close 按收市盘 ysL8w"t  
at the opening 按开市盘 hzPp
w.  
attestation 见证；见证条款 hR. EZ|.  
at-the-money option 平价期权 PUa~Apj'  
attorney 受权人；受托代表人 Bw{W-&$o  
attornment 新拥有人承认书 4h(aTbHaQ  
attributable profit 可归属利润 uz*C`T0:rj  
attributable share value 可归属股份价值 :pNZQX  
Auckland Stock Exchange 奥克兰证券交易所 >+8mq]8^  
auction 拍卖 Q>X ;7nt0  
auctioneer 拍卖商
Phx/9Kk  
audit 审计；核数 +[z(N  
Audit Commission 审计署 XLM 9+L  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :S,#*rPKBK  
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〕 1-q\C<Q)  
audit review 帐目审查 Q9rE_}Z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 U~7.aZHPx3  
audited account 审计帐目；经审计的帐目 2wu 5`Z[E  
audited annual account 经审计的周年帐目 m@jOIt!<  
audited balance sheet 经审计的资产负债表 +L_.XToq-  
auditor 核数师；核数主任；审计师 H4%wq  
auditor's certificate 核数师证明书；审计师证明书 0{Tf;
a<  
auditor's report 核数师报告；审计师报告 CMTy(Z8_)  
Aussie bond 澳元债券 S>**hMU%  
austerity budget 紧缩预算 HI:E&20y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 b"x:IDW qG  
Australia All Ordinaries Index 澳洲所有普通股票指数 ujwI4oj"c  
Australian Dollar [AUD] 澳元 az`5{hK  
Australian Options Market 澳大利亚期权市场 15SIZ:Q  
Australian Securities Commission 澳洲证券事务监察委员会
CIV6Qe"<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 '"I"D9;9  
Australian Stock Exchange 澳大利亚证券交易所 O1/!)E!  
Austrian Schilling [ATS] 奥地利先令 @^`
-VF
 
authentication 认证；鉴证 SqEO ]~  
authority to purchase 委托购买证；委购书 c-gaK\u}j}  
authorization 认可；核准；授权；授权书 ^B5Hjf9  
authorization by direction 指示授权 QAX+oy  
authorization by instruction 指令授权 1)k))w9  
authorization by warrant 令状授权 G|H\(3hHLZ  
authorization of unit trust 单位信托的认可 g|2D(J  
authorized agent 指定代理人 #
&DJ3(T  
authorized capital 法定资本 ,$CZ(GQ  
authorized clerk 出市员 #He:p$43  
authorized dealer 认可交易商 \*_qP*vq@  
authorized financial institution 认可财务机构 sba0Q[IY  
authorized fund 认可基金 VeCpz[r  
authorized fund house 获授权的基金公司；认可基金公司 heRQ|n.Dz)  
authorized institution 认可机构 W/J3sAYv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d'DS7F(c{  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I|BLAm6j  
authorized insurer 获授权保险人；获认可承保人 Ph-3,cC  
authorized investment 特准投资项目 r}XD{F}"  
authorized person 获授权人 vR:t4EJ`  
authorized representative 获授权代表 q!NwfXJM  
authorized share capital 法定股本 qf ]ax!bK  
automated quotation system 自动报价系统 {'{ssCL  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] g%^Zq"  
自动交易系统〔香港期货交易所有限公司〕 >2N`l  
automatic adjustment mechanism 自动调整机制 <$ '#@jW  
automatic adjustment system 自动调整系统 b
}[{'  
Automatic Clearing House 自动票据交换所 F7=a|g  
automatic exchange rates accumulation system 自动化汇率累集系统 mB_ba1r  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 R[oKhU  
automatic teller machine [ATM] 自动柜员机 ' Bdvqq  
autopay 自动转帐 zYH6+!VBH#  
available assets 可用资产 UIzk-.<  
available fiscal reserve 现存财政储备 _{T`
ka  
available profit 可用利润 pQW^lqwZ:6  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hu6)GOZbv  
average 平均；平均数；海损 |[xi"E\  
average basic salary 平均基本薪金 MJ>(HJY6?%  
average consumer expenditure 平均消费开支；一般消费开支 -7\RO%U  
average cost 平均成本 6I 2`m(5  
average cost of land production 增辟土地平均成本 k%uRG_  
average daily turnover 平均每日成交额 g,x$z~zU{  
average daily wage rate 平均每日工资率 w6Ue5Ix,!  
average expenditure pattern 平均开支模式 g[!sGa&  
average growth rate 平均增长率 '?Hy"5gUA  
average net fixed assets 固定资产平均净值 M}us^t*  
average of relatives 相对价格平均数 qOkw6jfluh  
average price 平均价格 q-p4k`]  
average propensity to consume 平均消费倾向；一般消费倾向 >Utn[']~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 D|UDLaz~  
average rate 平均率 <:/V`b3a  
average revenue 平均收入；平均收益 >>&~;PG[  
average stock 平均库存；平均存货 [<OMv9(l'o  
average yearly rent 平均年租 P]IN
YH  
avoidance of double taxation 避免双重课税 >YPfk=0f0  
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 ~H?RHYP~  
`5h$@  
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