一些有用的会计术语(也不知道发的地方对不对)A

A: O6P0Am7s  
A share Ａ股；甲类股份 07"dU  
abatement of tax 减税；减扣免税额 \5^#5_<  
ABN AMRO Bank N.V. 荷兰银行 lKs*KwG  
above-the-line expenditure 线上项目支出；经常预算支出 v]g/ 5qI&  
above-the-line receipt 线上项目收入；经常预算收入 e-4XNL[
F  
ABSA Asia Limited 南非联合亚洲有限公司 sk~rjH]-g$  
absolute change 绝对数值变更
l=5(5\  
absolute expenditure 实际开支 KQ3]'2q  
absolute guideline figure 绝对准则数字 FxSBxz<N-A  
absolute interest 绝对权益 C #ng`7 q  
absolute order of discharge 绝对破产解除令 S .rT5A[  
absolute profit margin 绝对利润幅度 kZ+nL)YQ#  
absolute value 实值；绝对值 ^RG6h  
absolutely vested interest 绝对既得权益 P
Y: l  
absorbed cost 已吸收成本；已分摊成本 "U34D1I)#  
absorption 吸收；分摊；合并
i^(_Gk  
absorption rate 吸收率；摊配率；分摊率 ;C%40;Q  
ACB Finance Limited 亚洲商业财务有限公司 wKhuUZj{  
acceptable form of reciprocity 合理的互惠条件 4KE"r F  
acceptable rate 适当利率；适当汇率 SU"-%}~O#,  
acceptance agreement 承兑协议 R2Fh WiL  
acceptance for honour 参加承兑 [7?K9r\#  
acceptor 承兑人；接受人；受票人 buGW+TrWY  
acceptor for honour 参加承兑人 3%m2$\  
accident insurance 意外保险 w[z^B&  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~.M{n&NM  
accident insurance scheme 意外保险计划 2%N$Y]  
accident year basis 意外年度基准 nBL7LocvR  
accommodation 通融；贷款 U9IP`)z_5t  
accommodation bill 通融票据；空头票据 ;]?1i4p)  
accommodation party 汇票代发人 693J?Yah[  
account balance 帐户余额；帐户结余 I#Ay)+D  
account book 帐簿 $rDeI-)S  
account collected in advance 预收款项 @D8c-`LC"*  
account current book 往来帐簿 :(?joLA  
account of after-acquired property 事后取得的财产报告 m;{_%oQ;  
account of defaulter 拖欠帐目 cj-P&D[Ny[  
account payable 应付帐款 .]%PnJM9K  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qIK"@i[ uq  
account receivable 应收帐款 I!.o&dk  
account receivable report 应收帐款报表 Rd;k>e  
account statement 结单；帐单；会计财务报表 7]YLe+Ds  
account title 帐户名称；会计科目 <3z]d?u  
accountant's report 会计师报告 PygT_-3z{  
Accountant's Report Rules 会计师报告规则 $78fR8|r-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 m/n_e g  
Accounting Arrangements 《会计安排》 dg 0`0k  
accounting basis 会计基础 `pzp(\lc  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?yzhk7j7  
Accounting Circular 《会计通告》 ,St#/tu  
accounting class 会计类别 ^AMcZ6!\  
accounting date 记帐日期；会计结算日期 qSj2=dlW  
accounting for money 款项核算 A1@
tp/L=o  
Accounting Officer 会计主任 fi+u!Y*3Z  
accounting period 会计报告期；会计期 ivC1=+  
accounting policy 会计政策；会计方针 "K`B'/08^  
accounting practice 会计惯例 blph&[`}I  
accounting principle 会计准则 st(l85  
accounting record 会计记录 8Wid.o-U  
accounting report 会计报告 6GG&mqr+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n'0^l?V  
Accounting Society of China 中国会计学会 4)+MvKxjS  
accounting statement 会计报表 aOfL
;I  
accounting system 会计制度；会计系统 #gi0FXL  
accounting transaction 会计事项；帐务交易 WV!qG6\W  
accounting treatment 会计处理 Rj9z'?a9  
accounting year 会计年度 VYkOJAEBg  
accretion 增值；添加 ?8. $A2(Xw  
accrual 应计项目；应累算数目 xRW~xr2h@  
accrual basis 应计制；权责发生制 l
DO9GNz$  
accrual basis accounting 应计制会计；权责发生制会计 #_y#sDfzh  
accrue 应累算；应计 ]uX'[Z}t  
accrued benefit 应累算利益 O^|dc=  
accrued charges 应计费用 U.hV1  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,K .P,z~*  
accrued expenses 应累算费用 Ojq>4=Z\  
accrued interest payable 应付利息；应计未付利息 =2pGbD;*  
accrued interest receivable 应收利息；应计未收利息 R_\{a*lV0  
accrued right 累算权益 vb)
Z&V6(  
accruing profit 应累算的利润 ;rJR+wpNa  
accumulated fiscal reserve 累积财政储备 EP&iG%(k  
accumulated profit 累积利润；滚存溢利 )6iY9[@tN  
accumulated reserve 累积储备 n;Tpf<*U  
accumulation of surplus income 累积收益盈余 MPA<?  
acquired assets 既得资产 Z; Xg5  
acquisition 收购；购置；取得 )YRVy  
acquisition cost 购置成本 esx<feP)\  
acquisition expenses 购置费用 eX7Ev'(H  
acquisition of 100% interest 收购全部股权 }9t$Cs%  
acquisition of control 取得控制权 IBb3A  
acquisition of fixed assets 购置固定资产 Q.#@xaX'{`  
acquisition of shell “买壳” Q+)fI  
acquisition price 收购价 d*Dq=.F(  
act of God 天灾 *:bNK5I.t  
acting partner 执事合伙人 &Qy_= -]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 bKj#HHy\I  
active partner 积极参与的合伙人 z+FhWze  
active trading 交投活跃 ~T>_}Q[M2p  
actual circulation 实际流通 G`PSb<h\oc  
actual cost 实际成本 mm\Jf  
actual expenditure 实际开支；实际支出 `o yz"07m  
actual income 实际入息；实际收入；实际收益 ct=|y(_  
actual market 现货市场 NqvL,~1G  
actual price 现货价；实际价格 |_8::kir:  
actual profit 实际利润 zg2A$Fd[j  
actual quotation 实盘；实际价位；实际报价 Oyhl*`-*t  
actual year basis 按实际年度计算 xi8RE
@gm  
actuals 实货 E{sTxOI$  
actuarial investigation 精算调查 `%p}.X  
actuarial principle 精算原则 _H>ABo  
actuarial report 精算师报告 } WY7!Y  
Actuarial Society of Hong Kong 香港精算学会 PcC9)x  
actuarial valuation 精算师估值 p>h B&h  
actuary 精算师 DtG><g}[]  
ad referendum agreement 暂定协议；有待覆核的协定 |1X^@  
ad valorem duty 从价税；按值征税 &\4AvaeA8y  
ad valorem duty system 从价税制 R<lj$_72Q  
ad valorem fee 从价费 <Rob.x3  
ad valorem tariff 从价关税 ?Q;8D@   
additional allowance 额外免税额 N_
Cu%HP  
additional amount for unexpired risk 未过期风险的额外款额 G*2bYsnhX  
additional assessable profit 补加应评税利润
0DhF3]  
additional assessment 补加评税 (o)nN8  
additional commitment 额外承担 .]0B=w* Z  
additional commitment vote 额外承担拨款 .5|AX6p+^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qPuxYU  
additional dependent parent allowance 供养父母额外免税额 ]=of=T:  
additional provision 额外拨款 ]H0BUg  
additional stamp duty 附加印花税 oQI3Yz  
additional tax 补加税罚款；补加税款 B5*{85p(u  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +u' ?VBv  
adjudged bankrupt 被裁定破产 U0t/(Jyg  
adjudicated bankrupt 裁定破产人 ?~uTbNR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 rcMVYSj0  
adjudication of bankruptcy 裁定破产；宣告破产 1U.se`
L  
adjudication of insolvency 裁定无力偿还债务 Y>geP+-  
adjusted actual 经调整的实数；调整后的实数 %@3AA<  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~b/lr  
adjusted figure 经调整的数字；调整后的数额 @|(mR-Jj  
adjusted liabilities 经调整的负债；调整后的负债 Y*;Z(W.V#  
adjusted loss 经调整的亏损；调整后的亏损 >t7xa]G  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 \NKf$"x}  
adjusted profit 经调整的利润；调整后的利润 '
x{g P?.  
adjusted surplus 经调整的盈余额；调整后的盈余额 <iunDL0  
adjusted value 经调整的价值；调整后的价值 n(l!T 7  
adjustment 调整；修订；理算〔保险〕 G<OC99;8  
adjustment centre 调剂中心 1VL!0H  
adjustment lag 调整过程的时间差距；调整时差 Q ,30  
adjustment mechanism 调整机制 SdBv?`u|g  
adjustment of loss 亏损调整 N[d*_KN.!  
adjustment process 调整过程；调整程序 YpoO

:  
adjustment range 调整幅度 EWNh:<F?  
administered exchange rate 受管制汇率 ^'!]|^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .x5Yfe  
administration expenses 行政费用
hH[UIe  
administration fee 手续费；行政费 xK9"t;!C&  
administration in bankruptcy 破产管理 5s_7P"&H  
administration order 遗产管理令 7)!(0.&  
administrator 管理人；遗产管理人 \.2?951}  
administrator of the estate 遗产管理人 F7gipCc1We  
admission of debt 债项承认书 oh:q:St  
admission of proof 接纳债权证明  XWV)   
advance 放贷款项；垫付款项；预支款项；预付款项 !ccKbw)J#  
advance account 暂支帐目；预付款帐户 Re-~C[zwT  
advance compensation 预付补偿金 A\iDK10Q$  
advance from shareholder 股东垫款 Rnt&<|8G  
advance pending reimbursement 预支以待日后付还 6js94ko[  
advanced economy 先进经济体系 (f^WC,  
advancement 预付；预付财产 2s>dlz  
advances warrant 垫款令 f9u^/QVS&  
advancing 贷出 /:d03N\9k  
adverse balance 逆差 _}R?&yO  
adverse exchange 逆汇 _R<e
Wp  
advertisement addressed to shareholders 在报章刊登的致股东通告 ewg&DBbN"  
advice for collection 托收通知书 B =@BYqiY  
advice of drawing 提款通知书；汇票通知书 L22GOa0  
advice of payment 付款通知 Pf;'eOdp  
Advisory Committee [Securities and Futures Commission] jnsV'@v8Nj  
谘询委员会〔证券及期货事务监察委员会〕 0
{#,'sc;  
Advisory Committee on Diversification 经济多元化谘询委员会 kmPK |R  
affidavit 誓章；遗产申报誓章 \c3zK|^  
affidavit of no receipt 述明无收款的誓章 ^ 
}Rqe  
affiliate 联号；联营公司；附属公司 |E-/b6G  
affiliated company 附属公司；联号；联营公司 }NW^?37  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Hq[d!qc  
affordability 负担能力 )kR~|Yn<-  
African Development Bank [AfDB] 非洲开发银行 YMOy
6C  
after-acquired property 事后取得的财产 #-dfG
.*  
after-hours dealing 市后交易 #\KSv Z  
after-tax profit 税后盈利；税后利润；税后溢利 Q*}#?g  
agency agreement 代理协议 5A/8G}'XZ  
agency expenses 代理机构的开支 EKoAIC*?p  
agency fee 代理费 ps=jGh[  
Agency Law 《代理法》 {.pR$]6B"+  
agent 代理人；承销人 h\".TySz  
agent of company 公司代理人 4wh_iO  
agent's fee 代理人费；经纪费 7;RhA5M  
aggregate 总计；总数；总体数字 SO%x=W  
aggregate amount 总款额；总额 :L#t?~  
aggregate assets and liabilities 总体资产与负债 h~haA8i?{  
aggregate at constant price 按固定价格计算的总体数字 ?rID fEvV  
aggregate demand 总需求 %7%7 W*0d
 
aggregate gross position 总持仓量 {I+
  
aggregate limit 总限额 gQ4Q h;  
aggregate of salaries tax 合计薪俸税 HMGby2^+  
aggregate performance 总体表现；总体业绩 ;SoKX?up5  
aggregate supply 总体供应 i <0H W  
aggregate surplus 总盈余 |@?B%sY  
aggregate total 整体总额 |&B.YLx  
aggregate value 总值；合计价值 T`KH7y|bv  
aggregated basis 合计基准 YYU Di@K  
aggregated net chargeable income 合计应课税入息实额 <jE6ye(R  
aggregation 合并计算；合计；总和 l[lUmE  
aggregation of incomes of husband and wife 夫妇入息合并计算 yPrp:%PS  
aggregation of property 财产的总和 O9*cV3}H  
agio 差价；贴水 ss63/  
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》 ]Aap4+s  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment E;$)Oz  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 >y)(M(o  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7_C;-  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 qYv/" 1  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment R2WEPMH%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T.O^40y  
agreement for a settlement 授产协议 s2A3.SN  
agreement for assignment 转让协议 |P7c {  
agreement for sale 售卖协议；买卖协议 S'M=
P_-7  
agreement for sale and purchase 买卖协议 7^,C=2  
agreement for the payment of interest 支付利息协议 Ci6yH( RE  
agreement for the repayment of money 还款协议 Sp$~)f'  
agreement of reinsurance 再保险协议 834(kw+#9  
Agricultural Bank of China 中国农业银行 E6a$c`H@?  
air passenger departure tax 飞机乘客离境税 iL(rZT&^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m<)0XE6w  
airport tax 机场税 Z&FC:4!!  
alcohol duty 酒精税 (,1}P  
alienation 让与；让渡；转让 b:3n)-V{u  
alimony 生活费；赡养费 v(D{_  
All Ordinaries Index [AOI] 所有普通股指数 n B4)%  
all risks 全险；综合险 Y,EReamp  
All Sales Record for Stock Market 《股票市场成交报告》 sPY*2B  
Allied Capital Resources Limited 新联财务有限公司 n^P=a'+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @/h_v#W  
allocation letter 拨款信件 %}jwuNGA  
allocation of fund 分配款项；预留款项 @k
:f(c  
allocation of profit 利润分配；溢利分配 9z7^0Ruw  
allocation warrant 拨款令 P\\4 w)C  
allotment 分配；配股 2`>/y  
allotment notice 股份配售通知；配股通知 hNBv|&D#  
allotment of shares 股份分配 <![tn#_  
allowable 可获宽免；免税的 u4TU"r("A  
allowable business loss 可扣除的营业亏损 oT2h'gu")  
allowable expenses 可扣税的支出 Nf8."EDUW  
allowance 免税额；津贴；备抵；准备金 -5,QrMM<  
allowance for debts 债项的免税额 !Cxo4Twg  
allowance for depreciation by wear and tear 耗损折旧免税额 wHm{4  
allowance for funeral expenses 殡殓费的免税额 (\m4o   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "3o{@TdU  
allowance for repairs and outgoings 修葺及支出方面的免税额 2?YN8 n9n  
allowance to debtor 给债务人的津贴 *Wk y#  
alteration of capital 资本更改 &No6k~T0:b  
alternate trustee 候补受托人 ~$XbYR-  
amalgamation 合并 N%N%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f!hQ"1[  
ambit of charges 征税范围；收费范围 L6`(YX.:  
amended valuation 经修订的估值 $3>k/*
=  
American Commodities Exchange 美国商品交易所 ,JIjAm*2  
American Express Bank Limited 美国运通银行 }[ LME Z  
American Stock Exchange 美国证券交易所 tWR>I$O8F  
amortization 摊销 >I
a
{ZbQV  
amount due from banks 存放银行同业的款项 ]-"~?  
amount due from banks abroad 存放海外银行同业的款项 s\ft:a@  
amount due from holding companies 控股公司欠款 c:
etJ  
amount due from local banks 存放本港银行同业的款项 t"M&Yy  
amount due to banks 银行同业的存款 K +n  
amount due to banks abroad 海外银行同业的存款 4cJ7W_ >i6  
amount due to holding companies 控股公司存款 Cj31>k1  
amount due to local banks 本港银行同业的存款 z{:T~s  
amount due to outport banks 外埠银行同业的存款 P#-9{T  
amount for note issue 发行纸币的款额 *y[i~{7:  
amount of bond 担保契据的款额 Jydz2 zt!  
amount of consideration 代价款额 FEj{/  
amount of contribution 供款数额 H.|v^e  
amount of indebtedness 负债款额 0[ MQp"z  
amount of principal of the loan 贷款本金额 ({ 'I;]AQ  
amount of rates chargeable 应征差饷数额 i5wXT  
amount of share capital 股本额 +U/+iI>0  
amount of sums assured 承保款额 .),ql_sXr  
amount of variation 变动幅度 19-|.9m(  
amount of vote 拨款数额 sv`+?hjG  
amount payable 应付款额 S@i*+&Ot  
amount receivable 应收款额 SA_5..  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =au7'i|6  
analysis 分析 kBolDPvBG  
ancillary risk 附属风险 v0euvs  
annual account 周年帐目；周年帐目报表；年度决算；年结 ufF$7@(+  
annual accounting date 年结日期 2mUq$kws  
annual allowance 每年免税额；年积金；年度津贴；年津 SKf9 yS#  
annual balance 年度余额 pN# \  
annual disposable income 每年可动用收入 zf-)c1$*r  
annual estimates 周年预算 S*;8z}5<\  
annual fee 年费 I^|6gaP|6  
annual general meeting 周年大会  fp!Ba  
annual growth rate 年增率；每年增长率 gN#&Ag<?  
annual long-term supplement 长期个案每年补助金 w$I<WS{J:Z  
annual pensionable emolument 可供计算退休金的年薪 S9kagiFX\  
annual report 年报 8a{S*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]q@/:I9]  
annual return 周年报表；周年申报表；每年报税表格 4AdZN5  
Annual Return Rules 《周年报表规则》 =^ur@E  
annual review of consumer prices 每年消费物价回顾 y<r7_ysi  
annual roll-forward basis 逐年延展方式 iaXpe
]w$n  
annual salary 年薪 u,AZMjlF  
annual statement 年度报表；年度决算表 oE:9}]N_  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bOR1V\Jr$q  
annuitant 年金受益人 N&g9z{m7  
annuity 年金 VZ"W_U,  
annuity contract 年金合约 !14aw
9Q  
annuity on human life 人寿年金 nXHU|5.I  
antecedent debt 先前的债项 dx['7l;I  
ante-dated cheque 倒填日期支票 <Stfqa6FJ  
anticipated expenditure 预期开支 Hq9yu*!u  
anticipated net profit 预期纯利 ;xF5P'T?|  
anticipated revenue 预期收入 ;Zfglid  
anti-inflation measure 反通货膨胀措施 4+&
4  
anti-inflationary stance 反通货膨胀立场 bxX[$q  
apparent deficit 表面赤字 &w\E*$  
apparent financial solvency 表面偿债能力 mqL&bmT  
apparent partner 表面合伙人 iW.4'9  
application for personal assessment 个人入息课税申请书 5Y
<O  
application of fund 资金应用 ]BAM _  
application to release as liquidator and to destruct the books of accounts and documents 8W' ,T  
申请免除清盘人职务及毁灭帐簿与文件 ["l1\YCi  
appointed actuary 委任精算师 y9W6e"  
appointed auditor 委任核数师；委任审计师 yVA<-PlS<  
appointed trustee 委任的受托人 t(3<w)r2  
appointer 委任人 dH4wyd`  
apportioned pro rata 按比例分摊 Y rq-(  
apportionment 分配；分摊 a1V+doC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i,HafY  
apportionment formula 分摊方程式 5!
WQ  
apportionment of estate duty 遗产税的分摊 cQkH4>C~  
appraisal 估价；评估 9WN4eC$  
appreciable growth 可观增长 4o7(cP  
appreciable impact 显着影响 bvHF;Qywg  
appreciable increase 可观增长 EB8=*B8  
appreciation 增值；升值 >y&Db  
appreciation against other currencies 相对其他货币升值 f-6hcd@Ca  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^R\et.W`s  
appreciation tax 增值税 i=b<Mz7|  
appropriation 拨款；拨用；拨付 s9
t`!  
appropriation account 拨款帐目 R.n:W;^`  
Appropriation Bill 拨款法案 EC[2rROn\  
appropriation-in-aid system 补助拨款办法 ]T
mx;[D  
approved assets 核准资产 jSMvZJX3n  
approved basket stock 认可一篮子证券 MExP'9  
approved budget 核准预算 *n9t~t6GHg  
approved charitable donation 认可慈善捐款 so[i"ZM)  
approved charitable institution 认可慈善机构 pfd||Z  
approved currency 核准货币；认可货币 k.Tu#7  
approved estimates 核准预算  P%#WeQ+  
approved estimates of expenditure 核准开支预算 1J$sIY,Ou  
approved overseas insurer 核准海外保险人 aXi5~,Ks_  
approved overseas trust company 核准海外信托公司 OVr, {[r  
approved pooled investment fund 核准汇集投资基金 s^5KFK1  
approved provident fund scheme 认可公积金计划 CX](^yU_  
approved provision 核准拨款 CKJ9YKu{W  
approved redeemable share 核准可赎回股份
L,!3  
approved regional stock 认可地区性证券 Q-<,+[/  
approved retirement scheme 认可退休金计划 s)_Xj
`Q#  
approved subordinated loan 核准附属贷款 ;r(hZ%pD  
arbitrage 套戥；套汇；套利 {Rc!S? 8  
arbitrageur 套戥者；套汇者 FPM@%U  
arbitrary amount 临时款项 6Y!hz7D  
arrangement 措施；安排；协定
S3cjw9V  
arrears 欠款 *}BaO*
A  
arrears of pay 欠付薪酬 MUo}Qi0K  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z";~]]$!Y  
articles of association 组织章程；组织细则；组织章程细则 "Mt4
~vy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 w!$|IC  
ascertainment of profit 确定利润 K$>C*?R  
"Asia Clear" “亚洲结算系统” H.\
gLIr  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 C>%2'S^.b  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Rw4"co6  
Asian Development Fund [ADF] 亚洲发展基金 kpc3l[.A  
Asian dollar bond 亚洲美元债券
HJFt{tq2  
Asian dollar market 亚洲美元市场 8Ar5^.k  
Asian dollar rate 亚洲美元利率 6{2LV&T=u  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 bs-O3w  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .j*muDVQn  
asked price 沽盘；喊价；索价；卖方报价 }9n{E-bj*  
assessable income 应评税入息 ex_Zw+n  
assessable loss 应评税亏损 F8e]sa$K\  
assessable profit 应评税利润 XXbAn-J  
assessable value 应评税值 \0&7^  
assessed profit 估定利润 A`
E7V}~  
assessed value 经评估价值 qU!*QZ^y&  
assessment 评税；评定；估价；评税单 *=]hc@  
assessment number 评税编号；估价编号 1~! 4  
assessment of additional tax 补加税评税 j3j<01rq  
assessment of performance 业绩评估；实绩评价 |\g=ua+h  
Assessor 评税主任 4]c.mDo[T  
asset price bubbles 资产价格泡沫 =-#>NlB$w  
asset-backed securities 具资产保证的证券 D{hsa  
assets accretion 资产增值 o*5<Cxg  
assets and liabilities 资产与负债 QR'yZ45n4  
assets betterment statement 资产递增表；资产改进表 !<!5;f8  
assets lending 实物放款；有抵押贷款 < C54cO  
assets of the company passing on the death 死者去世时转移的公司资产   QW  
assets pledged as security for liabilities 用作负债抵押的资产 oK;.|ja  
assets portfolio 资产投资组合 |eD$eZ=m  
assets price 资产价格 j=U [V&T  
assets quality 资产质素 lR5< G  
assets realization 资产变现 Wn*>h'R  
assets refinancing arrangement 资产再集资安排 +5n,/YjS`  
assets securitization 资产证券化 2qEm,x'S  
assets situated outside Hong Kong 在香港以外地方的资产 BE n$~4-  
assets stripping 削减资产；拆卖资产 }?f%cRT$  
assets value 资产值 0IHcyb  
assignee 承让人 FBit/0  
assignment 转让；转让书；转让契 *P4G}9B|9:  
assignment of interest 权益转让 c_#\'yeW  
assignment of letters patent and trade mark 专利证书及商标转让 I!IWmU6FN  
assignment of property 物业转让；物业转让书 3QL I|VpO  
assignment right 转让权 9NCo0!Fb  
assignor 转让人 2z/qbzG7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 S1 22. I  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RS&l68[6  
associate member 附属会员 g'G"`)~ 2  
associated body corporate 相联法人团体 ?-^eI!  
associated company 相联公司；联属公司 FJ}RT*7_C  
associated corporation 相联法团 w6C0]vh  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] GX4HW \>a  
公认会计师公会〔英国〕 )4oTA@wR  
Association of Futures Exchange Brokers 香港期货经纪协会 jYAD9v%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 V=!tZ[4z$h  
association of underwriters 承保人组织 'J+dTs;0  
assumption of control 接管 B j!{JcM-^  
assurance 担保；保险；转易；转易书 O+vuv,gNi  
assurance of interest 权益的转易 o!TG8aeb  
at 19XX price 按一九ＸＸ年价格计算 YJZViic  
at a discount 按赔价计算；按贴水价格计算；打折扣 ve|:z  
at a premium 按溢价计算；按升水价格计算 ?m3,e&pB5  
at call 通知付款；按通知 xA|72!zk0P  
at constant market price 按固定市价计算 Fl,(KSTz  
at constant price 按固定价格计算 c}9.Or`?  
at cost 按成本计算 YGVj$\  
at current market price 按当时市价计算；按现时市价计算 NP%Y\%;l6  
at current price 按当时价格计算；按现时价格计算 3nVdws  
at factor cost 按要素成本计算；按生产要素成本计算 96fzSZS,  
at money-of-the-day price 按付款当日价格计算 LfD70r\  
at or better 按指定或较佳价位〔买卖指令〕 YXCfP
~i  
at par 按面值计算；平价 9I0}:J;7  
at sight 见票即付 m'h`%0Tc  
at the close 按收市盘 JGH;&UYP  
at the opening 按开市盘 qsnZ?hXPp  
attestation 见证；见证条款 -h&AO\*^W  
at-the-money option 平价期权 BbA7X  
attorney 受权人；受托代表人 B4k~~;|  
attornment 新拥有人承认书 `9;:mR $  
attributable profit 可归属利润 ^6=y4t=%F  
attributable share value 可归属股份价值 Y*
-#yG9  
Auckland Stock Exchange 奥克兰证券交易所 H.sHXuu  
auction 拍卖 JTuU}nm+  
auctioneer 拍卖商 "F/%{0d  
audit 审计；核数 hr9[$4'H  
Audit Commission 审计署 U8_<?H
d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] mfHZGk[[  
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〕 /Jz?~H{%n  
audit review 帐目审查 ~(4;P%L:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 h^E"eC  
audited account 审计帐目；经审计的帐目 :f?};t+  
audited annual account 经审计的周年帐目
(UWV#AR  
audited balance sheet 经审计的资产负债表 
!Yx9=>R  
auditor 核数师；核数主任；审计师 $q`650&S*  
auditor's certificate 核数师证明书；审计师证明书 tHe
zS~t_  
auditor's report 核数师报告；审计师报告 M
*|,05>  
Aussie bond 澳元债券 )H&rr(  
austerity budget 紧缩预算 d(u"^NH;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 P !:LAb(  
Australia All Ordinaries Index 澳洲所有普通股票指数 xij`Mr  
Australian Dollar [AUD] 澳元 =FXO1UZ!  
Australian Options Market 澳大利亚期权市场
Bi7QYi/  
Australian Securities Commission 澳洲证券事务监察委员会 '8+<^%c  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1m$:Rn^  
Australian Stock Exchange 澳大利亚证券交易所 I5[HD_g:  
Austrian Schilling [ATS] 奥地利先令 09jU 0x  
authentication 认证；鉴证 p8CDFLuV  
authority to purchase 委托购买证；委购书 msKWb311u  
authorization 认可；核准；授权；授权书 wO6 D\#  
authorization by direction 指示授权 - inZX`afA  
authorization by instruction 指令授权 Wr.G9zq.+  
authorization by warrant 令状授权 tz#Fy?pe  
authorization of unit trust 单位信托的认可 6?an._ C  
authorized agent 指定代理人 .(T*mk*>  
authorized capital 法定资本 !9yOFd_  
authorized clerk 出市员 5>{S^i~!  
authorized dealer 认可交易商 4-RzWSFbo`  
authorized financial institution 认可财务机构 @J"Gn-f~  
authorized fund 认可基金 L4bx [  
authorized fund house 获授权的基金公司；认可基金公司 }GV5':W@WG  
authorized institution 认可机构 kk6Af\NZ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +AGI)uQQ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 iTf]Pd'  
authorized insurer 获授权保险人；获认可承保人 S>
AM?  
authorized investment 特准投资项目 k+ Shhe1  
authorized person 获授权人 )erI3?k  
authorized representative 获授权代表 QMUmPx&  
authorized share capital 法定股本 6\jhDP@`9  
automated quotation system 自动报价系统 neN #Mo'A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] V\U,PNkZQ  
自动交易系统〔香港期货交易所有限公司〕 N"A863>  
automatic adjustment mechanism 自动调整机制 0Z.bd=H  
automatic adjustment system 自动调整系统 X?PcEAi;w  
Automatic Clearing House 自动票据交换所 +6dq+8msF  
automatic exchange rates accumulation system 自动化汇率累集系统 y8jwfO3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0q6$KP}q  
automatic teller machine [ATM] 自动柜员机 a o"\L0;{  
autopay 自动转帐 UVND1XV^f  
available assets 可用资产 Yyl(<,Yi  
available fiscal reserve 现存财政储备 _ISIq3A?  
available profit 可用利润 `;?`XC"m  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 WvV!F?uqZ  
average 平均；平均数；海损 %ZT@&  
average basic salary 平均基本薪金 8_yhV{  
average consumer expenditure 平均消费开支；一般消费开支 W dM?{; #  
average cost 平均成本 H{Fww4pn  
average cost of land production 增辟土地平均成本 ;[pY>VJ(  
average daily turnover 平均每日成交额 WX@a2c.'  
average daily wage rate 平均每日工资率 NJ6* 7Cd  
average expenditure pattern 平均开支模式 6x?3%0Km  
average growth rate 平均增长率 *^|.bBG  
average net fixed assets 固定资产平均净值 5,H,OZ}  
average of relatives 相对价格平均数 H
B+{vuN*L  
average price 平均价格 0O,Q]P 82f  
average propensity to consume 平均消费倾向；一般消费倾向 Y 6B7qp  
average propensity to save 平均储蓄倾向；一般储蓄倾向 QU&LC  
average rate 平均率 J0{;"
 
average revenue 平均收入；平均收益 QLr.5Wcg>  
average stock 平均库存；平均存货 J['pBlEb\  
average yearly rent 平均年租 F#<$yUf%  
avoidance of double taxation 避免双重课税 )zUbMzF  
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 >m66j2(H*Z  
ExJch\  
给你加分了