一些有用的会计术语(也不知道发的地方对不对)A

A: tm/>H  
A share Ａ股；甲类股份 3\4e{3$  
abatement of tax 减税；减扣免税额 qqo#H O  
ABN AMRO Bank N.V. 荷兰银行 l$1?@l$j  
above-the-line expenditure 线上项目支出；经常预算支出 ]d[e  
above-the-line receipt 线上项目收入；经常预算收入 lusUmFm'*  
ABSA Asia Limited 南非联合亚洲有限公司 Pk;/4jt4  
absolute change 绝对数值变更 $}vzBuWHwN  
absolute expenditure 实际开支 j^#p#`m  
absolute guideline figure 绝对准则数字 md<^x(h"<  
absolute interest 绝对权益 _IdW5G  
absolute order of discharge 绝对破产解除令 `uMc.:5\  
absolute profit margin 绝对利润幅度 Q9AvNj>X  
absolute value 实值；绝对值 *lA+-gkK*  
absolutely vested interest 绝对既得权益 LU;zpXg\  
absorbed cost 已吸收成本；已分摊成本 05{}@tW-  
absorption 吸收；分摊；合并 =v^#MU{k?  
absorption rate 吸收率；摊配率；分摊率 31c*^ZE.  
ACB Finance Limited 亚洲商业财务有限公司 U2?R&c;b  
acceptable form of reciprocity 合理的互惠条件 [-[59H[6)  
acceptable rate 适当利率；适当汇率 [K,P)V>K  
acceptance agreement 承兑协议 }F0<8L6%  
acceptance for honour 参加承兑 =r/8~~=  
acceptor 承兑人；接受人；受票人 lTu&
9)  
acceptor for honour 参加承兑人 
?\8  
accident insurance 意外保险 I5E=Ujc
_  
Accident Insurance Association of Hong Kong 香港意外保险公会 f.$[?Fi  
accident insurance scheme 意外保险计划 d:|x e:  
accident year basis 意外年度基准 C{$iuus0  
accommodation 通融；贷款  3#
$X  
accommodation bill 通融票据；空头票据 R~iv%+  
accommodation party 汇票代发人 IagM#}m@  
account balance 帐户余额；帐户结余 B-_b.4ND)  
account book 帐簿 ]B;`Jf  
account collected in advance 预收款项 d)V8FX,t  
account current book 往来帐簿 .]h/M,xg  
account of after-acquired property 事后取得的财产报告 G=[<KtWa  
account of defaulter 拖欠帐目 ,x1OQ jtY  
account payable 应付帐款 UFT JobU  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 pTi7Xy!Cw  
account receivable 应收帐款 *<S>PbqLw  
account receivable report 应收帐款报表 "[P3b"=gW  
account statement 结单；帐单；会计财务报表 q/zU'7%@  
account title 帐户名称；会计科目 (_4DZMf  
accountant's report 会计师报告 _p4]\LA  
Accountant's Report Rules 会计师报告规则 w!H(zjv&(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >i*,6Psl[Z  
Accounting Arrangements 《会计安排》 JDR_k  
accounting basis 会计基础 deaB_cjdI  
accounting by Official Receiver 破产管理署署长呈交的帐目 6d/Q"As  
Accounting Circular 《会计通告》 VQqBo~  
accounting class 会计类别 ?ckV 2  
accounting date 记帐日期；会计结算日期 b4dviYI  
accounting for money 款项核算 Dfzj/spFV  
Accounting Officer 会计主任 J)n_u),  
accounting period 会计报告期；会计期 17
?YN<  
accounting policy 会计政策；会计方针 UJh;Hp:  
accounting practice 会计惯例 1xEOYM)  
accounting principle 会计准则 `dcz9 *  
accounting record 会计记录 }R16WY_'  
accounting report 会计报告 W;=Ae~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /;(ji?wN  
Accounting Society of China 中国会计学会 nl 'MWP  
accounting statement 会计报表 v.<mrI#?  
accounting system 会计制度；会计系统 hT1JEu  
accounting transaction 会计事项；帐务交易 FfM^2`xP  
accounting treatment 会计处理 MZ$uWm`/  
accounting year 会计年度 .,z6a  
accretion 增值；添加 Wgh@XB  
accrual 应计项目；应累算数目 N8pL2y:R[P  
accrual basis 应计制；权责发生制 \mh #MMp  
accrual basis accounting 应计制会计；权责发生制会计 F4G81^H  
accrue 应累算；应计 9o5D3 d K  
accrued benefit 应累算利益 =MQ/z#:-P  
accrued charges 应计费用 .\_RavW23  
accrued cumulative preference share dividend 应累算的累积优先股股息 "g5{NjimY  
accrued expenses 应累算费用 F<b'{qf"  
accrued interest payable 应付利息；应计未付利息 \\\8{jq  
accrued interest receivable 应收利息；应计未收利息 s.bo;lk  
accrued right 累算权益 g|]HS4y  
accruing profit 应累算的利润 \AroSy9  
accumulated fiscal reserve 累积财政储备 <skqq+  
accumulated profit 累积利润；滚存溢利 ;x\oY6:  
accumulated reserve 累积储备 :Q"|%#P  
accumulation of surplus income 累积收益盈余 R6(:l; W  
acquired assets 既得资产 M{5AQzvs  
acquisition 收购；购置；取得 ~x8nC%qPvq  
acquisition cost 购置成本 vb]kh_  
acquisition expenses 购置费用 uEJ8Lmi
 
acquisition of 100% interest 收购全部股权 3<W
%z]k@M  
acquisition of control 取得控制权 <9ucpV  
acquisition of fixed assets 购置固定资产 o5a=>|?p>  
acquisition of shell “买壳” _

xv3UzD  
acquisition price 收购价 exhU!p8  
act of God 天灾 =w+8q1!o  
acting partner 执事合伙人 :K^J bQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 wxvi)|)  
active partner 积极参与的合伙人 VSY p  
active trading 交投活跃 I)'bf/6?  
actual circulation 实际流通
ujxr/8mjV  
actual cost 实际成本 -&Xv,:'?  
actual expenditure 实际开支；实际支出 IyHbl_P ^  
actual income 实际入息；实际收入；实际收益 *p $0(bz  
actual market 现货市场
/_l
\7MeI  
actual price 现货价；实际价格 ?p@J7{a  
actual profit 实际利润 `5@F'tKQ  
actual quotation 实盘；实际价位；实际报价 uRko[W(  
actual year basis 按实际年度计算 !-7n69:G  
actuals 实货 iWD|F-  
actuarial investigation 精算调查 4l  ZK@3  
actuarial principle 精算原则 0i_:J  
actuarial report 精算师报告 * $f`ouJl  
Actuarial Society of Hong Kong 香港精算学会 ;B=aK"\  
actuarial valuation 精算师估值 ZEI,9`t!  
actuary 精算师 jj[6oNKE1  
ad referendum agreement 暂定协议；有待覆核的协定 &t9V  
ad valorem duty 从价税；按值征税 =p'+kS+  
ad valorem duty system 从价税制 '?9zL*  
ad valorem fee 从价费 r+Ki`HD%  
ad valorem tariff 从价关税 O<cP1TF  
additional allowance 额外免税额 t>cGfA  
additional amount for unexpired risk 未过期风险的额外款额 :Mu*E5  
additional assessable profit 补加应评税利润 p@G7}'|eyA  
additional assessment 补加评税 7tcadXk0  
additional commitment 额外承担 pjFO0h_Y  
additional commitment vote 额外承担拨款 y,nmPX?]n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V_SH90@)+  
additional dependent parent allowance 供养父母额外免税额 z/{X
{+Z  
additional provision 额外拨款 h) Wp  
additional stamp duty 附加印花税 =Hd yra  
additional tax 补加税罚款；补加税款 n6%`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 uAPVR  
adjudged bankrupt 被裁定破产 :82h GU  
adjudicated bankrupt 裁定破产人 #; ?3kuq(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S\TXx79PhC  
adjudication of bankruptcy 裁定破产；宣告破产 YGyv)\  
adjudication of insolvency 裁定无力偿还债务 ,_3hbT8Q  
adjusted actual 经调整的实数；调整后的实数 tz@MZs09  
adjusted current assets 经调整的流动资产；调整后的流动资产 1.!U{>$  
adjusted figure 经调整的数字；调整后的数额 }9S}?R  
adjusted liabilities 经调整的负债；调整后的负债 0y9 b0G  
adjusted loss 经调整的亏损；调整后的亏损 p' >i3T(  
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 .ImaM  
adjusted profit 经调整的利润；调整后的利润 [7v|bd  
adjusted surplus 经调整的盈余额；调整后的盈余额 5^Qa8yA>7  
adjusted value 经调整的价值；调整后的价值 !y_{mE?V(  
adjustment 调整；修订；理算〔保险〕 |Ghk8 WA  
adjustment centre 调剂中心 :k/Xt$`  
adjustment lag 调整过程的时间差距；调整时差 2 kDsIEA  
adjustment mechanism 调整机制 HK!ecQ^+  
adjustment of loss 亏损调整 6$r\p2pi0  
adjustment process 调整过程；调整程序 Xi&J%N'  
adjustment range 调整幅度 W*
C~Xba<  
administered exchange rate 受管制汇率 I$7eiW @  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &-ropY  
administration expenses 行政费用 -@#w)  
administration fee 手续费；行政费 9wWBE<}>u  
administration in bankruptcy 破产管理 $"kPzo~B_  
administration order 遗产管理令 3gi)QCsk  
administrator 管理人；遗产管理人 E^i]eK*"  
administrator of the estate 遗产管理人 :skR6J  
admission of debt 债项承认书 aas.-NT  
admission of proof 接纳债权证明 hN-@_XSw<I  
advance 放贷款项；垫付款项；预支款项；预付款项 GD
xv2^4  
advance account 暂支帐目；预付款帐户 A8J
u+  
advance compensation 预付补偿金 F[jE#M=k  
advance from shareholder 股东垫款 ,L/x\_28  
advance pending reimbursement 预支以待日后付还 lgOAc,  
advanced economy 先进经济体系 _>- D*l  
advancement 预付；预付财产 FO2e7p^Q  
advances warrant 垫款令 vQEV,d1  
advancing 贷出 1)(>'pY  
adverse balance 逆差 -* ,CMw  
adverse exchange 逆汇 !ZBtXt#P  
advertisement addressed to shareholders 在报章刊登的致股东通告 @[n#-!i  
advice for collection 托收通知书 3$\k=q3`#  
advice of drawing 提款通知书；汇票通知书 W'[V
$*  
advice of payment 付款通知 'h*jL@%TT  
Advisory Committee [Securities and Futures Commission] <gp?}Lk  
谘询委员会〔证券及期货事务监察委员会〕 XNJ4T]><  
Advisory Committee on Diversification 经济多元化谘询委员会 t7+A!7b{  
affidavit 誓章；遗产申报誓章 s6bsV
AO>  
affidavit of no receipt 述明无收款的誓章 bHwEd%f  
affiliate 联号；联营公司；附属公司 I^?tF'E  
affiliated company 附属公司；联号；联营公司
kU<t~+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 R+M&\5  
affordability 负担能力 T D_@0Rd  
African Development Bank [AfDB] 非洲开发银行 A'|!O:s   
after-acquired property 事后取得的财产 eM5?fE&!&  
after-hours dealing 市后交易 |9I)YD  
after-tax profit 税后盈利；税后利润；税后溢利 [oLV,O|s|j  
agency agreement 代理协议 Zl
9@E;|=  
agency expenses 代理机构的开支 L)sgW(@2  
agency fee 代理费 /'
/I^ab  
Agency Law 《代理法》 qyH-Z@  
agent 代理人；承销人 isZ5s\  
agent of company 公司代理人 "D(Lp*3hj&  
agent's fee 代理人费；经纪费 }|P3(*S  
aggregate 总计；总数；总体数字 rJ!cma  
aggregate amount 总款额；总额 Z3`E
Xs  
aggregate assets and liabilities 总体资产与负债 UnhVppnex  
aggregate at constant price 按固定价格计算的总体数字 3A#Tn7  
aggregate demand 总需求 ,EB}IG]  
aggregate gross position 总持仓量 &|hK79D  
aggregate limit 总限额 I%[e6qX@  
aggregate of salaries tax 合计薪俸税 2c9?,Le/;  
aggregate performance 总体表现；总体业绩 ]b4WfIu  
aggregate supply 总体供应 L|=5jn9 :  
aggregate surplus 总盈余 Y2H-D{a27  
aggregate total 整体总额 QU).q65p  
aggregate value 总值；合计价值 jj5S+ >4  
aggregated basis 合计基准 `AJ[g>py^|  
aggregated net chargeable income 合计应课税入息实额 b^1QyX^?:  
aggregation 合并计算；合计；总和 3A7774n=P  
aggregation of incomes of husband and wife 夫妇入息合并计算 C 0w+ j  
aggregation of property 财产的总和 lE:g A,  
agio 差价；贴水 #oUNF0L@6  
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》 aB]0?C y9(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2xI|G 3U  
《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》 ~^mUu`@r  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [{x}# oRSE  
《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》 pCIzpEsRs  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %$!3Pbui  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 COrk (V  
agreement for a settlement 授产协议 Rr)+M3'  
agreement for assignment 转让协议 ht3.e[%'b  
agreement for sale 售卖协议；买卖协议 (`P\nnb  
agreement for sale and purchase 买卖协议 lPTx] =G  
agreement for the payment of interest 支付利息协议 [0H0%z#tU&  
agreement for the repayment of money 还款协议 oo5=5s6 3}  
agreement of reinsurance 再保险协议 %q{q.(M#  
Agricultural Bank of China 中国农业银行 d1j9{  
air passenger departure tax 飞机乘客离境税 M;(,0dk  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 drq3=2  
airport tax 机场税 ]R__$fl`8  
alcohol duty 酒精税 kx"1
0Vw  
alienation 让与；让渡；转让 +&EXTZ@o  
alimony 生活费；赡养费 FfoOJzf~o  
All Ordinaries Index [AOI] 所有普通股指数 zsFzg.$3&  
all risks 全险；综合险 ;XKe$fsa~?  
All Sales Record for Stock Market 《股票市场成交报告》 mB?x_6#d9  
Allied Capital Resources Limited 新联财务有限公司 .fA*WQ!lb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %oZ:Awx  
allocation letter 拨款信件 #+I'V\[  
allocation of fund 分配款项；预留款项 kx
n&f(5  
allocation of profit 利润分配；溢利分配 }Mcb\+[  
allocation warrant 拨款令 UtZ,q!sg  
allotment 分配；配股 x]~TGz
S  
allotment notice 股份配售通知；配股通知 w0pMH p'Y  
allotment of shares 股份分配 WyL+HB}  
allowable 可获宽免；免税的 Fnw:alWr  
allowable business loss 可扣除的营业亏损 Ha'[uEDb  
allowable expenses 可扣税的支出 yIMqQSt79z  
allowance 免税额；津贴；备抵；准备金 P]_d;\ !"v  
allowance for debts 债项的免税额 2eT?qCxqc  
allowance for depreciation by wear and tear 耗损折旧免税额 dUI5,3*  
allowance for funeral expenses 殡殓费的免税额 'D\Q$q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )Fw/Cu  
allowance for repairs and outgoings 修葺及支出方面的免税额 _X6'uJ  
allowance to debtor 给债务人的津贴 x(_[D08/TT  
alteration of capital 资本更改 K=g</@L6R  
alternate trustee 候补受托人 t}EMX9SQ  
amalgamation 合并 qe~x?FO_>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wp[Ug2;G  
ambit of charges 征税范围；收费范围 $pGT1oF
[E  
amended valuation 经修订的估值 f:T?oR>2  
American Commodities Exchange 美国商品交易所 % RSZ.  
American Express Bank Limited 美国运通银行 KyvZ?R  
American Stock Exchange 美国证券交易所 Tb/TP3N  
amortization 摊销 M>8
J_{r^  
amount due from banks 存放银行同业的款项 i!wU8@  
amount due from banks abroad 存放海外银行同业的款项 cr7MvXF-  
amount due from holding companies 控股公司欠款 }pc9uvmIJ  
amount due from local banks 存放本港银行同业的款项 6b|?@  
amount due to banks 银行同业的存款 8)i""OD@I  
amount due to banks abroad 海外银行同业的存款 g?C;b>4  
amount due to holding companies 控股公司存款 Jd2.j?P=  
amount due to local banks 本港银行同业的存款 s27IeF3  
amount due to outport banks 外埠银行同业的存款 r~w.J+W  
amount for note issue 发行纸币的款额 39pG-otJ  
amount of bond 担保契据的款额 *7BfK(9T  
amount of consideration 代价款额 k;WD[SV  
amount of contribution 供款数额 4zug9kFK  
amount of indebtedness 负债款额 hlTbCl  
amount of principal of the loan 贷款本金额 2z.ot'  
amount of rates chargeable 应征差饷数额 92+8z
X  
amount of share capital 股本额 c\bL_  
amount of sums assured 承保款额 Ucj?$=  
amount of variation 变动幅度 ZykMri3bi  
amount of vote 拨款数额 nQ%HtXt;  
amount payable 应付款额 vW63j't_  
amount receivable 应收款额 " \$^j#o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }[*'  
analysis 分析 <=uYfi3,  
ancillary risk 附属风险 D28`?B9(  
annual account 周年帐目；周年帐目报表；年度决算；年结 8a)AuAi?!  
annual accounting date 年结日期 wBPo{  
annual allowance 每年免税额；年积金；年度津贴；年津 En5oi
 
annual balance 年度余额 NE995;  
annual disposable income 每年可动用收入 iyskAD
S  
annual estimates 周年预算 s?SspuV  
annual fee 年费 x3@-E  
annual general meeting 周年大会  ao(T81  
annual growth rate 年增率；每年增长率 ~MpikBf  
annual long-term supplement 长期个案每年补助金 ;"3B,Yj  
annual pensionable emolument 可供计算退休金的年薪 jYsAL=oh,*  
annual report 年报 c/{FDN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >.h:Y5  
annual return 周年报表；周年申报表；每年报税表格 ,Z.sGv  
Annual Return Rules 《周年报表规则》 Rx%S<i;9  
annual review of consumer prices 每年消费物价回顾 ^5mc$~1`  
annual roll-forward basis 逐年延展方式 L9x-90'q,  
annual salary 年薪 v gN!9  
annual statement 年度报表；年度决算表 (FuIOR  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4<s.|W`  
annuitant 年金受益人 8~=*\ @^  
annuity 年金 y(A' *G9  
annuity contract 年金合约 "4j~2{{F  
annuity on human life 人寿年金 @@EI=\  
antecedent debt 先前的债项 gcLz}84  
ante-dated cheque 倒填日期支票 'U@o!\=a  
anticipated expenditure 预期开支 (IJNBJb  
anticipated net profit 预期纯利 Xtp8^4Va  
anticipated revenue 预期收入
f60w%  
anti-inflation measure 反通货膨胀措施 x2"iZzQlD  
anti-inflationary stance 反通货膨胀立场 LQ0/oYmNc  
apparent deficit 表面赤字 yNu_>!Cp5  
apparent financial solvency 表面偿债能力 {.Tx70kn  
apparent partner 表面合伙人 18g_v"6o  
application for personal assessment 个人入息课税申请书 :_{8amO  
application of fund 资金应用 Cu"Cpt[  
application to release as liquidator and to destruct the books of accounts and documents 8^mE<  
申请免除清盘人职务及毁灭帐簿与文件 xn8KOwX%  
appointed actuary 委任精算师  Et>#&Nw8  
appointed auditor 委任核数师；委任审计师 qTO6I5u  
appointed trustee 委任的受托人 Z\0Rw>#  
appointer 委任人 xm'9n?  
apportioned pro rata 按比例分摊 Z%T Ajm  
apportionment 分配；分摊 SnCwoxK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?H{[u rLn  
apportionment formula 分摊方程式 8&<:(mAP  
apportionment of estate duty 遗产税的分摊 'r;mm^cS?  
appraisal 估价；评估 O"m7r ds  
appreciable growth 可观增长 wjarQog5Y  
appreciable impact 显着影响 MDMd$]CW  
appreciable increase 可观增长 Lx"GBEkt7  
appreciation 增值；升值 lH-VqkR\  
appreciation against other currencies 相对其他货币升值 )m%uSSx#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !oLn=  
appreciation tax 增值税 sJHVnMA  
appropriation 拨款；拨用；拨付 4WT
[(  
appropriation account 拨款帐目  56.!L  
Appropriation Bill 拨款法案 0.GFg${v`  
appropriation-in-aid system 补助拨款办法 z2=bbm:  
approved assets 核准资产 V>6klA}o
 
approved basket stock 认可一篮子证券 F^ q{[Z  
approved budget 核准预算 4vhf!!1  
approved charitable donation 认可慈善捐款
MlO OB  
approved charitable institution 认可慈善机构 )XI[hVUA  
approved currency 核准货币；认可货币 X1o",,N^M  
approved estimates 核准预算 3bEcKA_z(  
approved estimates of expenditure 核准开支预算 y]9R#\P/  
approved overseas insurer 核准海外保险人 =j7Du[?Vu  
approved overseas trust company 核准海外信托公司 dab]>% M  
approved pooled investment fund 核准汇集投资基金 IUMv{2C  
approved provident fund scheme 认可公积金计划 fI.|QD*$b  
approved provision 核准拨款 z4u&#.bU  
approved redeemable share 核准可赎回股份 <T2O^  
approved regional stock 认可地区性证券 x6ghO-s  
approved retirement scheme 认可退休金计划 j#HXuV6  
approved subordinated loan 核准附属贷款 }1a}pm2p  
arbitrage 套戥；套汇；套利 .jrNi=BP*  
arbitrageur 套戥者；套汇者 .#EU@Hc
  
arbitrary amount 临时款项 \S}/2]* 1  
arrangement 措施；安排；协定 <z Gh}.6v  
arrears 欠款 R >xd*A  
arrears of pay 欠付薪酬 Y;'<u\^M"  
arrears of revenue 逾期未收税款；逾期未收的帐项 D 0Xl`0"'  
articles of association 组织章程；组织细则；组织章程细则 p1N}2]e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IQqUFP$8g  
ascertainment of profit 确定利润 *>fr'jj1$  
"Asia Clear" “亚洲结算系统” *^>" h@J  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Kda'N$|`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6<&~R3dQ  
Asian Development Fund [ADF] 亚洲发展基金 KsDS!O  
Asian dollar bond 亚洲美元债券 U}92%W?  
Asian dollar market 亚洲美元市场 hBgE%#`s  
Asian dollar rate 亚洲美元利率 g 9,"u_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +p u[JHF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |}zWH=6  
asked price 沽盘；喊价；索价；卖方报价 ^[<BMk  
assessable income 应评税入息 qx
ZIH
 
assessable loss 应评税亏损 y)kxR  
assessable profit 应评税利润 y-<
.l=6A  
assessable value 应评税值 Nd8>p.iqO  
assessed profit 估定利润 YRZ\nun  
assessed value 经评估价值 GDu^P+^  
assessment 评税；评定；估价；评税单 <G})$f'x2  
assessment number 评税编号；估价编号 Dfs^W{YA  
assessment of additional tax 补加税评税 =VC18yA  
assessment of performance 业绩评估；实绩评价 I}f`iBG  
Assessor 评税主任 :{u`qi  
asset price bubbles 资产价格泡沫 @3`5(xwzm  
asset-backed securities 具资产保证的证券 '9\cIni0  
assets accretion 资产增值 \Vc[/Qp7Bb  
assets and liabilities 资产与负债 rr#nBhh8  
assets betterment statement 资产递增表；资产改进表 9r%f
BiSk  
assets lending 实物放款；有抵押贷款 t]K20(FSN  
assets of the company passing on the death 死者去世时转移的公司资产 i/:L^SQAq  
assets pledged as security for liabilities 用作负债抵押的资产 G,C`+1$*  
assets portfolio 资产投资组合 *6I$N>1  
assets price 资产价格 d4o ^+\  
assets quality 资产质素 2A_1E\  
assets realization 资产变现 J[lC$X[  
assets refinancing arrangement 资产再集资安排 Hq.rG-,p  
assets securitization 资产证券化 EP:`l  
assets situated outside Hong Kong 在香港以外地方的资产 a4:GGzt  
assets stripping 削减资产；拆卖资产 0ix(1`Z  
assets value 资产值 >u=  
assignee 承让人 "FHJ_$!  
assignment 转让；转让书；转让契 Q,?_;,I}  
assignment of interest 权益转让 /@:X0}L  
assignment of letters patent and trade mark 专利证书及商标转让
>n7h%c  
assignment of property 物业转让；物业转让书 0CzQel)L:  
assignment right 转让权 TdFU,  
assignor 转让人 IQ_6DF  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 77\+V 0cF  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 u\LNJo| B  
associate member 附属会员 1$Hou   
associated body corporate 相联法人团体 Q4XlYgIV2A  
associated company 相联公司；联属公司 ElO|6kOBYG  
associated corporation 相联法团 rKgl:sj+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] [O3:?BNY  
公认会计师公会〔英国〕 9NTNulD>P  
Association of Futures Exchange Brokers 香港期货经纪协会 8
LV6E5Q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /2
Izj/Q  
association of underwriters 承保人组织 ?LMQz=  
assumption of control 接管 bjVk9XvH6  
assurance 担保；保险；转易；转易书 @a9.s  
assurance of interest 权益的转易 UL[,A+X8D  
at 19XX price 按一九ＸＸ年价格计算 j]Gn\QF  
at a discount 按赔价计算；按贴水价格计算；打折扣 !Z_+H<fi+I  
at a premium 按溢价计算；按升水价格计算 e!6yxL*[@[  
at call 通知付款；按通知 s|%R  
at constant market price 按固定市价计算 x3n9|Uud  
at constant price 按固定价格计算 Fz#@[1,  
at cost 按成本计算 >zJHvb)b\  
at current market price 按当时市价计算；按现时市价计算 OIKx:&uIk  
at current price 按当时价格计算；按现时价格计算 T"xJY#)}  
at factor cost 按要素成本计算；按生产要素成本计算 /r4l7K  
at money-of-the-day price 按付款当日价格计算 N7?]eD  
at or better 按指定或较佳价位〔买卖指令〕 p]L]=-(qI  
at par 按面值计算；平价 [!uzXVS3  
at sight 见票即付 |r~u7U\  
at the close 按收市盘 B:h<iU:'D  
at the opening 按开市盘 |_?e.}K  
attestation 见证；见证条款 >XtfT'  
at-the-money option 平价期权 oq7G=8gTp  
attorney 受权人；受托代表人 C1^%!)  
attornment 新拥有人承认书 a0NiVF-m%  
attributable profit 可归属利润 jG>W+lq  
attributable share value 可归属股份价值 Zn9tG
:V  
Auckland Stock Exchange 奥克兰证券交易所 8-#kY}d.  
auction 拍卖 3ijPm<wn  
auctioneer 拍卖商 !hVbx#bXl  
audit 审计；核数 oC`F1!SfOO  
Audit Commission 审计署 Pn!~U] A$%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !.P||$x`&  
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〕 !E$$FvL  
audit review 帐目审查 n]
)#<0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <AU*lLZ  
audited account 审计帐目；经审计的帐目 _ [k \S|iY  
audited annual account 经审计的周年帐目 z~Q=OPCnY  
audited balance sheet 经审计的资产负债表 aL1%BGlmZ<  
auditor 核数师；核数主任；审计师 - lX4;  
auditor's certificate 核数师证明书；审计师证明书 1$b@C-B@g  
auditor's report 核数师报告；审计师报告 exq5Zc%  
Aussie bond 澳元债券 L-+g`  
austerity budget 紧缩预算 6R45+<.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }AS?q?4?  
Australia All Ordinaries Index 澳洲所有普通股票指数 m-t:'B  
Australian Dollar [AUD] 澳元 )Qb,zS6  
Australian Options Market 澳大利亚期权市场 i~h@}0WR"  
Australian Securities Commission 澳洲证券事务监察委员会 z}E_wg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \%<M[r=  
Australian Stock Exchange 澳大利亚证券交易所 [wQ48\^  
Austrian Schilling [ATS] 奥地利先令 4r(0+SO  
authentication 认证；鉴证 o2 ng  
authority to purchase 委托购买证；委购书 vM/*S 6[  
authorization 认可；核准；授权；授权书 y,5qY}P+  
authorization by direction 指示授权 wPg/.N9H  
authorization by instruction 指令授权 /\%<VBx ?q  
authorization by warrant 令状授权 rZ?:$],U!  
authorization of unit trust 单位信托的认可 '3S~QN  
authorized agent 指定代理人 7^><Vh"qV  
authorized capital 法定资本 6]v}  
authorized clerk 出市员 t5{P'v9J  
authorized dealer 认可交易商 @v2<T1UC  
authorized financial institution 认可财务机构 EHUx~Q  
authorized fund 认可基金 { b$"SIg1E  
authorized fund house 获授权的基金公司；认可基金公司 vH+g*A0S<  
authorized institution 认可机构 tA#Pc6zBuC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m,)s8_a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [v~,|N>w  
authorized insurer 获授权保险人；获认可承保人 coAXYn  
authorized investment 特准投资项目 5{'hsC  
authorized person 获授权人 HoPpUq5,  
authorized representative 获授权代表 f3O6&1D  
authorized share capital 法定股本 _v&fIo  
automated quotation system 自动报价系统 LO=U?`)q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \D|IN'!D  
自动交易系统〔香港期货交易所有限公司〕 C6)YZC  
automatic adjustment mechanism 自动调整机制 ~&RTLr#\*M  
automatic adjustment system 自动调整系统 -'Z Gc8)  
Automatic Clearing House 自动票据交换所 #I=EYl=Vvi  
automatic exchange rates accumulation system 自动化汇率累集系统 CNN9a7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 AYnPxiW|  
automatic teller machine [ATM] 自动柜员机 ?I=1T.  
autopay 自动转帐 #Ha:O,|  
available assets 可用资产 ) lUS'I  
available fiscal reserve 现存财政储备 B[Lm}B[  
available profit 可用利润 WJq>%<#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c9+G Qp  
average 平均；平均数；海损 G[KjK$.Ts?  
average basic salary 平均基本薪金 [1rQ'FBB^1  
average consumer expenditure 平均消费开支；一般消费开支 =muQ7l:(  
average cost 平均成本 "'CvB0>  
average cost of land production 增辟土地平均成本 z>PVv)X  
average daily turnover 平均每日成交额 =\6)B{#T  
average daily wage rate 平均每日工资率 ,' k?rQ  
average expenditure pattern 平均开支模式 c~hH 7/v  
average growth rate 平均增长率 M|blg!j;  
average net fixed assets 固定资产平均净值 |O(>{GH  
average of relatives 相对价格平均数 t9`{^<LH  
average price 平均价格 /1EAj  
average propensity to consume 平均消费倾向；一般消费倾向 qA[lL(
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 gBqDx|G  
average rate 平均率 ?L }>9$"  
average revenue 平均收入；平均收益 DvH-M3  
average stock 平均库存；平均存货 W_B=}lP@x  
average yearly rent 平均年租 g@#he95 }  
avoidance of double taxation 避免双重课税 +RJ{)Nec  
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 kx&JY9(&#  
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