一些有用的会计术语(也不知道发的地方对不对)A

A: wEZieHw  
A share Ａ股；甲类股份 bgeJVI  
abatement of tax 减税；减扣免税额 MFn\[J`Ra  
ABN AMRO Bank N.V. 荷兰银行 "[ieOFI  
above-the-line expenditure 线上项目支出；经常预算支出 M1=eS@  
above-the-line receipt 线上项目收入；经常预算收入 VpX*l3  
ABSA Asia Limited 南非联合亚洲有限公司 3/y"kl:<-  
absolute change 绝对数值变更 ''($E/  
absolute expenditure 实际开支 xwub-yz  
absolute guideline figure 绝对准则数字 Vkfc&+  
absolute interest 绝对权益 OP|X-  
absolute order of discharge 绝对破产解除令 IdoS6  
absolute profit margin 绝对利润幅度 b#-=Dbe  
absolute value 实值；绝对值 ?)gc;K  
absolutely vested interest 绝对既得权益 <m/XGFc  
absorbed cost 已吸收成本；已分摊成本 r{{5@  
absorption 吸收；分摊；合并 @6M>x=n5  
absorption rate 吸收率；摊配率；分摊率 [9d\WPLC  
ACB Finance Limited 亚洲商业财务有限公司 N6Dv1_c,  
acceptable form of reciprocity 合理的互惠条件 MU4BAN  
acceptable rate 适当利率；适当汇率 87F]a3  
acceptance agreement 承兑协议 NI
Aji3  
acceptance for honour 参加承兑 G\R6=K:f7  
acceptor 承兑人；接受人；受票人 .qLXjU
  
acceptor for honour 参加承兑人 Bk] `n'W  
accident insurance 意外保险 ^HU>fkSk  
Accident Insurance Association of Hong Kong 香港意外保险公会 CF6qEG6  
accident insurance scheme 意外保险计划 W=y9mW|p/  
accident year basis 意外年度基准 >y+?Sz!  
accommodation 通融；贷款 Yfx?3  
accommodation bill 通融票据；空头票据 &14xYpD<  
accommodation party 汇票代发人 )-m/(-  
account balance 帐户余额；帐户结余 ,#
bT  
account book 帐簿 ^fV-m&F)K*  
account collected in advance 预收款项 \E6 0  
account current book 往来帐簿 `_sKR,LhB  
account of after-acquired property 事后取得的财产报告 XqGa]/;}  
account of defaulter 拖欠帐目 cSjX/%*!m  
account payable 应付帐款 #r,!-;^'p  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 cd`P'GDF  
account receivable 应收帐款 g'Wr+(A_  
account receivable report 应收帐款报表 c_t7<  
account statement 结单；帐单；会计财务报表 MO? }$j  
account title 帐户名称；会计科目 )Fw#]~Z  
accountant's report 会计师报告 y Ni3@f  
Accountant's Report Rules 会计师报告规则 H vHy{S4  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]F"P3':  
Accounting Arrangements 《会计安排》  He%v4S  
accounting basis 会计基础 >3,}^`l  
accounting by Official Receiver 破产管理署署长呈交的帐目 {N << JX  
Accounting Circular 《会计通告》 (G~ME>  
accounting class 会计类别 H6Ytp^~>  
accounting date 记帐日期；会计结算日期 _0y]U];ce  
accounting for money 款项核算 OKAmw>{  
Accounting Officer 会计主任 WHqw=!G  
accounting period 会计报告期；会计期 ps^["3e  
accounting policy 会计政策；会计方针 *uSlp_;kB  
accounting practice 会计惯例 C)~%(< D  
accounting principle 会计准则 OnyAM{$g  
accounting record 会计记录 T+PERz(  
accounting report 会计报告 ~>Y^?l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Y5y7ONcn  
Accounting Society of China 中国会计学会 ;X:Bh8tEV  
accounting statement 会计报表 8K@e8p( y  
accounting system 会计制度；会计系统 Md0`/F:+2  
accounting transaction 会计事项；帐务交易 RRro.
r,  
accounting treatment 会计处理 d6ifJ  
accounting year 会计年度 E B! ,t  
accretion 增值；添加 #=72/[  
accrual 应计项目；应累算数目 TEbIU8{Y  
accrual basis 应计制；权责发生制 i6S["\h>  
accrual basis accounting 应计制会计；权责发生制会计 1d$wP$  
accrue 应累算；应计 Esm=sPW  
accrued benefit 应累算利益 %0({MU  
accrued charges 应计费用 q,O
CA\  
accrued cumulative preference share dividend 应累算的累积优先股股息 P~V ^Efz{  
accrued expenses 应累算费用 J\N&u#  
accrued interest payable 应付利息；应计未付利息 &XW~l>!+  
accrued interest receivable 应收利息；应计未收利息 *q;83\  
accrued right 累算权益 WR u/7$8  
accruing profit 应累算的利润 R
B6TM  
accumulated fiscal reserve 累积财政储备 nm)/BK  
accumulated profit 累积利润；滚存溢利 JEK_W<BD  
accumulated reserve 累积储备 <<V"4 C2  
accumulation of surplus income 累积收益盈余 qiq=v)  
acquired assets 既得资产 O|+$9#,  
acquisition 收购；购置；取得 VbNN1'a-  
acquisition cost 购置成本 e(FT4KD~  
acquisition expenses 购置费用 -X3CrW  
acquisition of 100% interest 收购全部股权 k8i0`VY5Y  
acquisition of control 取得控制权 ;2[OI  
acquisition of fixed assets 购置固定资产 <dAxB$16sT  
acquisition of shell “买壳” 7+Nl)d:CJ  
acquisition price 收购价 EWq < B)  
act of God 天灾 wKoar  
acting partner 执事合伙人 :H#D4O8UiH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >[~`rOU*|Y  
active partner 积极参与的合伙人 ztAC3,r]  
active trading 交投活跃 BqpJvRJd  
actual circulation 实际流通 lanU)+U.  
actual cost 实际成本 I}|E_U1Qj  
actual expenditure 实际开支；实际支出 9ph>4u(R  
actual income 实际入息；实际收入；实际收益 We*uZ?+  
actual market 现货市场 $@w,9J\  
actual price 现货价；实际价格 ^E)8Sb9t  
actual profit 实际利润 zn0%%x+!g  
actual quotation 实盘；实际价位；实际报价 oTr,zRL  
actual year basis 按实际年度计算 e.Q'l/g  
actuals 实货 %s;5  
actuarial investigation 精算调查 s2F[v:|Wq  
actuarial principle 精算原则 /XNC^!z6Js  
actuarial report 精算师报告
||fCY+x*8  
Actuarial Society of Hong Kong 香港精算学会 >>M7#hmt  
actuarial valuation 精算师估值 ,s6lB0  
actuary 精算师 -al  
ad referendum agreement 暂定协议；有待覆核的协定 69t6lB#;!  
ad valorem duty 从价税；按值征税 b?<@  
ad valorem duty system 从价税制 uZ+"-Ig  
ad valorem fee 从价费 NCYOY  
ad valorem tariff 从价关税 7W+{U02O  
additional allowance 额外免税额 - /cf3  
additional amount for unexpired risk 未过期风险的额外款额 }*!_M3O  
additional assessable profit 补加应评税利润 n?S)H=  
additional assessment 补加评税 R*lq.
7   
additional commitment 额外承担 KM[&WT  
additional commitment vote 额外承担拨款 G @]n(\7Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 'R#MH  
additional dependent parent allowance 供养父母额外免税额 ]ki) (Bb  
additional provision 额外拨款 <e wcWr  
additional stamp duty 附加印花税 uH7!)LE#  
additional tax 补加税罚款；补加税款 Dc 84^>l  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 dKevhm)R"  
adjudged bankrupt 被裁定破产 O7od2fV(i7  
adjudicated bankrupt 裁定破产人 #iRd2Qj%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 FTzc,6  
adjudication of bankruptcy 裁定破产；宣告破产 (Zej\lEN  
adjudication of insolvency 裁定无力偿还债务 F^lau f  
adjusted actual 经调整的实数；调整后的实数 b/tcD r  
adjusted current assets 经调整的流动资产；调整后的流动资产 Zrew}0  
adjusted figure 经调整的数字；调整后的数额 cV7a, *  
adjusted liabilities 经调整的负债；调整后的负债 BqavI&1=  
adjusted loss 经调整的亏损；调整后的亏损 AbQnx%$u  
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 Fr<tk^~/  
adjusted profit 经调整的利润；调整后的利润 ~wcp&D
 
adjusted surplus 经调整的盈余额；调整后的盈余额 H> n;[  
adjusted value 经调整的价值；调整后的价值 Tu^H,vf  
adjustment 调整；修订；理算〔保险〕 HIvSh6|0p  
adjustment centre 调剂中心 _s:5)
 
adjustment lag 调整过程的时间差距；调整时差 ) bd`U  
adjustment mechanism 调整机制 Yf1%7+V35  
adjustment of loss 亏损调整 mZ0_^  
adjustment process 调整过程；调整程序 X|4Kdi.r@  
adjustment range 调整幅度 'oM=ZU8wo  
administered exchange rate 受管制汇率 Wd7qpWItjQ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 X@/wsW(kM\  
administration expenses 行政费用 q9\(<<f|  
administration fee 手续费；行政费 :3b\pEO9\  
administration in bankruptcy 破产管理 .$+,Y4q~(  
administration order 遗产管理令 Ax9A-|  
administrator 管理人；遗产管理人 1M?Sl?+j  
administrator of the estate 遗产管理人 76u\#{5  
admission of debt 债项承认书 dV^ck+
 
admission of proof 接纳债权证明 j*~z.Q|  
advance 放贷款项；垫付款项；预支款项；预付款项 oHF,k  
advance account 暂支帐目；预付款帐户 4F!%mMq  
advance compensation 预付补偿金 <2LUq@Pg  
advance from shareholder 股东垫款 |-%dN}O  
advance pending reimbursement 预支以待日后付还 yb\!4ml  
advanced economy 先进经济体系 ^a|  
advancement 预付；预付财产 0&3zBL%Bo  
advances warrant 垫款令 -AQ 7Bd  
advancing 贷出 M(ie1Ju  
adverse balance 逆差 G*-7}7OAs  
adverse exchange 逆汇 I]
Z"?T  
advertisement addressed to shareholders 在报章刊登的致股东通告 2Y;iqR  
advice for collection 托收通知书 a!&m\+?  
advice of drawing 提款通知书；汇票通知书 |T*t3}  
advice of payment 付款通知 dd@ D s  
Advisory Committee [Securities and Futures Commission] vtzbF1?O  
谘询委员会〔证券及期货事务监察委员会〕 6rlM\k@!  
Advisory Committee on Diversification 经济多元化谘询委员会 b86c[2  
affidavit 誓章；遗产申报誓章 ;Wn0-`_1,  
affidavit of no receipt 述明无收款的誓章 y+7A?"s)  
affiliate 联号；联营公司；附属公司 >QBDxm
  
affiliated company 附属公司；联号；联营公司 iE]^6i  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @y|JIBBRc  
affordability 负担能力
\Awqr:A&  
African Development Bank [AfDB] 非洲开发银行 "msPH<D  
after-acquired property 事后取得的财产 w-Q=oEt  
after-hours dealing 市后交易 R78P](1\>  
after-tax profit 税后盈利；税后利润；税后溢利 mE9ytFH\k  
agency agreement 代理协议 ~`0=-Qkd  
agency expenses 代理机构的开支 ("=B,%F_  
agency fee 代理费 uK[gI6M  
Agency Law 《代理法》 JaN53,&<  
agent 代理人；承销人 7+$P6[*  
agent of company 公司代理人 r90R~'5x9  
agent's fee 代理人费；经纪费 +1eb@bX  
aggregate 总计；总数；总体数字 ;F/s!bupCM  
aggregate amount 总款额；总额 xoQqku"vn  
aggregate assets and liabilities 总体资产与负债 iH-(_$f;  
aggregate at constant price 按固定价格计算的总体数字 4EhWK;ra  
aggregate demand 总需求 I=k`VId:  
aggregate gross position 总持仓量 7V"Jfh4_  
aggregate limit 总限额 )<T2J0*  
aggregate of salaries tax 合计薪俸税 //#]CsFiP  
aggregate performance 总体表现；总体业绩 1Nz#,IdQ  
aggregate supply 总体供应 h
3p~\%^  
aggregate surplus 总盈余 x`K"1E{2  
aggregate total 整体总额 '~xjaa;.  
aggregate value 总值；合计价值 u}jC$T>2%6  
aggregated basis 合计基准 7[M@;$  
aggregated net chargeable income 合计应课税入息实额 z~jk_|?|?  
aggregation 合并计算；合计；总和 &qm:36Y7Xg  
aggregation of incomes of husband and wife 夫妇入息合并计算 -)e(Qt#ewl  
aggregation of property 财产的总和 %,udZyO3uR  
agio 差价；贴水 }jL4F$wC  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 &Z+.FTo  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment NDG?Xs [2  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 "ZG2olOqLI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [t]q#+Zs  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Jx8DVjy  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Z}>+!Z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )2bbG4:N  
agreement for a settlement 授产协议 >UV=k :Q  
agreement for assignment 转让协议 wR9gx-bE 4  
agreement for sale 售卖协议；买卖协议 0fa8.g#I$  
agreement for sale and purchase 买卖协议 vARZwIu^D  
agreement for the payment of interest 支付利息协议 p8z"Jn2P  
agreement for the repayment of money 还款协议 ho6,&Bp8  
agreement of reinsurance 再保险协议 k-$J #  
Agricultural Bank of China 中国农业银行 _D1)_?`a@-  
air passenger departure tax 飞机乘客离境税 oXGP6#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,"T[#A~  
airport tax 机场税 ^C{?LH/2  
alcohol duty 酒精税 9}11>X  
alienation 让与；让渡；转让 6/|"y  
alimony 生活费；赡养费 0"u=g)3  
All Ordinaries Index [AOI] 所有普通股指数 -n6T^vf  
all risks 全险；综合险 >yr3C  
All Sales Record for Stock Market 《股票市场成交报告》 .X6V>e)(3  
Allied Capital Resources Limited 新联财务有限公司 tBE-:hX*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S{~j5tQv^q  
allocation letter 拨款信件 lp5b&I_  
allocation of fund 分配款项；预留款项 ,fyqa  
allocation of profit 利润分配；溢利分配 sV`XJ9e|  
allocation warrant 拨款令 Aoy=gK  
allotment 分配；配股 zi,":KDz#  
allotment notice 股份配售通知；配股通知 w6[$vib'  
allotment of shares 股份分配 o q cu<]  
allowable 可获宽免；免税的 ?$4CgN-  
allowable business loss 可扣除的营业亏损 \6,Z<.I  
allowable expenses 可扣税的支出 /O$)m[  
allowance 免税额；津贴；备抵；准备金 SqT+rvTh  
allowance for debts 债项的免税额 L%f$ &  
allowance for depreciation by wear and tear 耗损折旧免税额 ''CowI  
allowance for funeral expenses 殡殓费的免税额 [Ny'vAHOj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2Zi&=Zj"  
allowance for repairs and outgoings 修葺及支出方面的免税额 &fifOF#[e  
allowance to debtor 给债务人的津贴 T`)uR*$  
alteration of capital 资本更改 V(n3W=#kky  
alternate trustee 候补受托人 s *<T5Z  
amalgamation 合并 Mm#=d?YUHJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Nv\<>gA:  
ambit of charges 征税范围；收费范围 GC~N$!*  
amended valuation 经修订的估值 +Z%8X!Q  
American Commodities Exchange 美国商品交易所 #pX+~{  
American Express Bank Limited 美国运通银行 'Ie
!%k^  
American Stock Exchange 美国证券交易所 $dHD  
amortization 摊销 }/Y)^  
amount due from banks 存放银行同业的款项 ^s?i&K,!  
amount due from banks abroad 存放海外银行同业的款项 Py#iC#g~  
amount due from holding companies 控股公司欠款 IV$2`)[A&X  
amount due from local banks 存放本港银行同业的款项 axd9b,  
amount due to banks 银行同业的存款 CV6W)B%Se  
amount due to banks abroad 海外银行同业的存款 g?!;04  
amount due to holding companies 控股公司存款 7>|p_o`e  
amount due to local banks 本港银行同业的存款 bl;v^HR0)  
amount due to outport banks 外埠银行同业的存款 u9dL-Nr`  
amount for note issue 发行纸币的款额 JPS<e*5  
amount of bond 担保契据的款额 \ffU15@N  
amount of consideration 代价款额 LY(h>`  
amount of contribution 供款数额 z
y[|4Q(?  
amount of indebtedness 负债款额 tqK}KL  
amount of principal of the loan 贷款本金额 2&U<Wiu\}  
amount of rates chargeable 应征差饷数额 gPWl#5P:  
amount of share capital 股本额 " qrL:,  
amount of sums assured 承保款额 %b`B.A  
amount of variation 变动幅度 $6\W8v  
amount of vote 拨款数额 Jl,\^)DSw  
amount payable 应付款额 ]mvVX31T  
amount receivable 应收款额 9i#K{CkC|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -X#qW"92q  
analysis 分析 6c&OR2HGqO  
ancillary risk 附属风险 n0kkUc-`   
annual account 周年帐目；周年帐目报表；年度决算；年结 g3,F+  
annual accounting date 年结日期 .Dg'MMBM  
annual allowance 每年免税额；年积金；年度津贴；年津 x$tzq+N  
annual balance 年度余额 g].hL  
annual disposable income 每年可动用收入 v4wXa:CJ  
annual estimates 周年预算 UHUO9h  
annual fee 年费 1oIu~f{`  
annual general meeting 周年大会 wenJ(0L|  
annual growth rate 年增率；每年增长率 %uhhQ<zs%  
annual long-term supplement 长期个案每年补助金 (3Z~EIZz  
annual pensionable emolument 可供计算退休金的年薪 We*c_;@<  
annual report 年报 Q Ph6 p3bg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zs@[!?A,  
annual return 周年报表；周年申报表；每年报税表格 d@t3C8  
Annual Return Rules 《周年报表规则》 $~*d.  
annual review of consumer prices 每年消费物价回顾 98eS f  
annual roll-forward basis 逐年延展方式 MHKB:t]hA  
annual salary 年薪 Gu9x4p  
annual statement 年度报表；年度决算表 j\8'P9~%  
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 EM.rO/qcW  
annuitant 年金受益人 \78kShx  
annuity 年金 %epK-q9[  
annuity contract 年金合约 ZI#Xh5  
annuity on human life 人寿年金 $U/_8^6B0  
antecedent debt 先前的债项  !#8=tO  
ante-dated cheque 倒填日期支票 4Vi&Y')f  
anticipated expenditure 预期开支 K1>(Fs$  
anticipated net profit 预期纯利 Vl+,OBy  
anticipated revenue 预期收入 kXbdR  
anti-inflation measure 反通货膨胀措施 7%4@*  
anti-inflationary stance 反通货膨胀立场 1 +'HKT}  
apparent deficit 表面赤字 
)z?Kq0  
apparent financial solvency 表面偿债能力 T3 k#6N.  
apparent partner 表面合伙人 mF !=H%  
application for personal assessment 个人入息课税申请书 >qI|g={M  
application of fund 资金应用 I3V>VLv  
application to release as liquidator and to destruct the books of accounts and documents %S<( z5  
申请免除清盘人职务及毁灭帐簿与文件 >#\&%0OZw  
appointed actuary 委任精算师 TID0x/j"K5  
appointed auditor 委任核数师；委任审计师 }ZWeb
#\  
appointed trustee 委任的受托人 \4`2k  
appointer 委任人 $R<eXDW6:  
apportioned pro rata 按比例分摊 emI]'{_G  
apportionment 分配；分摊 7eg//mL"6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4';tMiz  
apportionment formula 分摊方程式 >, }m=X8  
apportionment of estate duty 遗产税的分摊 oWUDTio#[  
appraisal 估价；评估 {m%X\s;ni  
appreciable growth 可观增长 XP-4=0zd  
appreciable impact 显着影响 XOy#?X/`  
appreciable increase 可观增长 4hv'OEl  
appreciation 增值；升值 ]& qmV  
appreciation against other currencies 相对其他货币升值 M^^u{);q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cIgicp}U  
appreciation tax 增值税 OAQ'/{~7  
appropriation 拨款；拨用；拨付 ,FPgbs  
appropriation account 拨款帐目 +>5 "fs$Y  
Appropriation Bill 拨款法案 $'Hg}|53  
appropriation-in-aid system 补助拨款办法 TGz5t$]I  
approved assets 核准资产 2O5yS  
approved basket stock 认可一篮子证券 Aq{m42EAj  
approved budget 核准预算 P!";$]+  
approved charitable donation 认可慈善捐款 f6P5J|'  
approved charitable institution 认可慈善机构 g3%t+>$*  
approved currency 核准货币；认可货币 }?Y+GT"E  
approved estimates 核准预算 VmB/X))  
approved estimates of expenditure 核准开支预算 lA<IcW  
approved overseas insurer 核准海外保险人 W$B
x?}x($  
approved overseas trust company 核准海外信托公司 P( W8XC  
approved pooled investment fund 核准汇集投资基金 K9*#H(
  
approved provident fund scheme 认可公积金计划 .W&rcqy  
approved provision 核准拨款 <ZNa`  
approved redeemable share 核准可赎回股份 m H'jr$ ?  
approved regional stock 认可地区性证券 KV0e^c;  
approved retirement scheme 认可退休金计划 \(LHcvbb  
approved subordinated loan 核准附属贷款 F#^.L|d4  
arbitrage 套戥；套汇；套利 ASLRP  
arbitrageur 套戥者；套汇者 O!uB|*  
arbitrary amount 临时款项 ~I>B5^3  
arrangement 措施；安排；协定 U9xFQ=$2  
arrears 欠款 T8FKa4ikn  
arrears of pay 欠付薪酬 ";
e0-t6:  
arrears of revenue 逾期未收税款；逾期未收的帐项 pDlh^?cux  
articles of association 组织章程；组织细则；组织章程细则 V@K}'f~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x9HA^Rj4-  
ascertainment of profit 确定利润 b`K~l'8  
"Asia Clear" “亚洲结算系统” T+2I
:W%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~4*9w3t   
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 q6{%vd  
Asian Development Fund [ADF] 亚洲发展基金 )x"Z$jIs  
Asian dollar bond 亚洲美元债券 H2RNekck  
Asian dollar market 亚洲美元市场 ,Fg&<Be}Jx  
Asian dollar rate 亚洲美元利率 0r=Lilu{q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s/Wg^(&M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r/L
3j0  
asked price 沽盘；喊价；索价；卖方报价 DRVvW6s  
assessable income 应评税入息 v4|kiy  
assessable loss 应评税亏损 N1(}3O  
assessable profit 应评税利润 SJ7>*Sa(u$  
assessable value 应评税值 j&Ayk*  
assessed profit 估定利润 i4!n O
yk  
assessed value 经评估价值 ^B?koU l^  
assessment 评税；评定；估价；评税单 Af0E_  
assessment number 评税编号；估价编号 a@,tf'Sr  
assessment of additional tax 补加税评税 S-yd-MtQp  
assessment of performance 业绩评估；实绩评价 xMhR;lKY  
Assessor 评税主任 YKl!M/  
asset price bubbles 资产价格泡沫 ,^o^@SI)
 
asset-backed securities 具资产保证的证券 mXF pGo5 s  
assets accretion 资产增值 <z)MV oa  
assets and liabilities 资产与负债 b)w3 G%Xx  
assets betterment statement 资产递增表；资产改进表 k=bv!T_o  
assets lending 实物放款；有抵押贷款 VV]{R'  
assets of the company passing on the death 死者去世时转移的公司资产 4'9h^C&  
assets pledged as security for liabilities 用作负债抵押的资产 sS(^7GARa  
assets portfolio 资产投资组合 =GM!M@~,Ab  
assets price 资产价格 HA"dw2|  
assets quality 资产质素 ZLKS4  
assets realization 资产变现 <WBGPzVZE  
assets refinancing arrangement 资产再集资安排 YQX>)'  
assets securitization 资产证券化 D?5W1m]E,s  
assets situated outside Hong Kong 在香港以外地方的资产 o(~JZik  
assets stripping 削减资产；拆卖资产 P!YT{}  
assets value 资产值 w6Tb<ja  
assignee 承让人 ieS
5*@^k  
assignment 转让；转让书；转让契 q}BQu@'H  
assignment of interest 权益转让 ~w[zX4@  
assignment of letters patent and trade mark 专利证书及商标转让 ",8h>eEWK  
assignment of property 物业转让；物业转让书 ;{Z2i%  
assignment right 转让权 A7_*zR@  
assignor 转让人 ,%nmCetD@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 n7<<}wcV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "TjR]jnV(  
associate member 附属会员 /'VCJjzZ
 
associated body corporate 相联法人团体 ocgbBE  
associated company 相联公司；联属公司 ~T4=Id  
associated corporation 相联法团 Z/x<U.B  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *bRH,u  
公认会计师公会〔英国〕 xI:;%5{LN  
Association of Futures Exchange Brokers 香港期货经纪协会 <JH0 &  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "l +Jx|h\  
association of underwriters 承保人组织 @1Zf&'/6  
assumption of control 接管 'T|.<u@~  
assurance 担保；保险；转易；转易书 XcfT
E m  
assurance of interest 权益的转易 l]v *h0!  
at 19XX price 按一九ＸＸ年价格计算 Rb#Z\e}e-  
at a discount 按赔价计算；按贴水价格计算；打折扣 ]r"{G*1Q 9  
at a premium 按溢价计算；按升水价格计算 s^KxAw_IV  
at call 通知付款；按通知 |+`hS
A  
at constant market price 按固定市价计算 W+K=M*^D;c  
at constant price 按固定价格计算 &*)tqQeQf  
at cost 按成本计算 BTd'bD~EA  
at current market price 按当时市价计算；按现时市价计算 LK:|~UV?  
at current price 按当时价格计算；按现时价格计算 [Q 2t,tQx  
at factor cost 按要素成本计算；按生产要素成本计算 Vj?.'(  
at money-of-the-day price 按付款当日价格计算 Qn*c<:  
at or better 按指定或较佳价位〔买卖指令〕 T.`%1S  
at par 按面值计算；平价 U5Ho? `<  
at sight 见票即付 >MP PYVn7  
at the close 按收市盘 O&w$  
at the opening 按开市盘 $yFur[97C  
attestation 见证；见证条款 MzG(+B  
at-the-money option 平价期权 :Dr& {3>  
attorney 受权人；受托代表人 y:|7.f  
attornment 新拥有人承认书 Bxa],inuZ  
attributable profit 可归属利润 ?4lAL  
attributable share value 可归属股份价值 nM0nQ{6  
Auckland Stock Exchange 奥克兰证券交易所 RXWjFv~/  
auction 拍卖 HWefuj  
auctioneer 拍卖商 U.^)|IHW  
audit 审计；核数 BEI/OGp  
Audit Commission 审计署 Rthu8NKn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;D^)^~7dh  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 lP9I\Ge&  
audit review 帐目审查 3mm`8!R  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /d{L]*v)]  
audited account 审计帐目；经审计的帐目 +qz)KtJS  
audited annual account 经审计的周年帐目 9lD,aOb  
audited balance sheet 经审计的资产负债表 l[fNftT-  
auditor 核数师；核数主任；审计师 %MjPQ  
auditor's certificate 核数师证明书；审计师证明书 QKP9*dz  
auditor's report 核数师报告；审计师报告 k=~?!+p7  
Aussie bond 澳元债券 \W(p)M  
austerity budget 紧缩预算 pKH4?F  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \ qs6%  
Australia All Ordinaries Index 澳洲所有普通股票指数 H|TzD"2N  
Australian Dollar [AUD] 澳元 Bw#ubQJ8}  
Australian Options Market 澳大利亚期权市场 #63/;o:l$  
Australian Securities Commission 澳洲证券事务监察委员会 {X =\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 l.34h  
Australian Stock Exchange 澳大利亚证券交易所 .e"jnP~  
Austrian Schilling [ATS] 奥地利先令 Z?X$8o^Z  
authentication 认证；鉴证 )>Lsj1qk  
authority to purchase 委托购买证；委购书 {!/y@/NK2  
authorization 认可；核准；授权；授权书 V.-?aXQ*  
authorization by direction 指示授权 <m6Xh^Ko;  
authorization by instruction 指令授权 pJv?  
authorization by warrant 令状授权 C`jP8"-  
authorization of unit trust 单位信托的认可 <HzAh<_@F  
authorized agent 指定代理人 \YKh'|04  
authorized capital 法定资本 _L=vK=,  
authorized clerk 出市员 c\]L  
authorized dealer 认可交易商 "w'YZO]>  
authorized financial institution 认可财务机构 "yz\p,  
authorized fund 认可基金 4KM$QHS5{  
authorized fund house 获授权的基金公司；认可基金公司 fN4pG*D  
authorized institution 认可机构 .y0]( h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %zelpBu+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,m"ztu-  
authorized insurer 获授权保险人；获认可承保人 I+CQ,Zuf  
authorized investment 特准投资项目 XeB>V.<y  
authorized person 获授权人 A5`7o9  
authorized representative 获授权代表 <eh(~  
authorized share capital 法定股本 xXx`a\i  
automated quotation system 自动报价系统 8;!Eqyt  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] jo(Q`oxm!>  
自动交易系统〔香港期货交易所有限公司〕 C5WCRg5&  
automatic adjustment mechanism 自动调整机制 {fb~`=?  
automatic adjustment system 自动调整系统 kI
fb!  
Automatic Clearing House 自动票据交换所 \G=E%aK  
automatic exchange rates accumulation system 自动化汇率累集系统 dI 5sqM:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /-hF<oNQ  
automatic teller machine [ATM] 自动柜员机 hZ'oCRM  
autopay 自动转帐 dikWk  
available assets 可用资产 Vd/S81/  
available fiscal reserve 现存财政储备 6_y|4!,:W  
available profit 可用利润 3'"M31iA  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 op|mRJBq;  
average 平均；平均数；海损 y[zA[H:  
average basic salary 平均基本薪金 {4QOUqAu  
average consumer expenditure 平均消费开支；一般消费开支 <{U{pC
T%  
average cost 平均成本 Fm;)7.% >  
average cost of land production 增辟土地平均成本 @\DD|o67  
average daily turnover 平均每日成交额 Ad,r(0a LZ  
average daily wage rate 平均每日工资率 qbEj\ b[  
average expenditure pattern 平均开支模式 >4ct[fW+  
average growth rate 平均增长率 Ds G *  
average net fixed assets 固定资产平均净值 `Of wl%G  
average of relatives 相对价格平均数 >#:/ GN?  
average price 平均价格 NDOZ!`LqH  
average propensity to consume 平均消费倾向；一般消费倾向 Uo@NK  
average propensity to save 平均储蓄倾向；一般储蓄倾向 psZeu*/r  
average rate 平均率 bF KPV%`  
average revenue 平均收入；平均收益 jccW8g~ ~  
average stock 平均库存；平均存货 @|GeR  
average yearly rent 平均年租 jSFN/C.9h  
avoidance of double taxation 避免双重课税 )T64(_TE  
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 mU=6"A0 U  
>jX UO  
给你加分了