一些有用的会计术语(也不知道发的地方对不对)A

A: TP^\e_k  
A share Ａ股；甲类股份 MHn&; A]  
abatement of tax 减税；减扣免税额 #nDL  
ABN AMRO Bank N.V. 荷兰银行 ?e2Y`0  
above-the-line expenditure 线上项目支出；经常预算支出 $"(3MnR  
above-the-line receipt 线上项目收入；经常预算收入 K1 6s)S'  
ABSA Asia Limited 南非联合亚洲有限公司 DW4MA<UQ  
absolute change 绝对数值变更 ;
?j~8  
absolute expenditure 实际开支 "pl[(rc+u  
absolute guideline figure 绝对准则数字 yT2vO_rH  
absolute interest 绝对权益 XSls]o s  
absolute order of discharge 绝对破产解除令 Q.uR<C6)v  
absolute profit margin 绝对利润幅度 AF QnCl Of  
absolute value 实值；绝对值 1=- X<M75  
absolutely vested interest 绝对既得权益 [)bz6\d[  
absorbed cost 已吸收成本；已分摊成本 =b|)Wnt2f  
absorption 吸收；分摊；合并 0L 7@2|a0  
absorption rate 吸收率；摊配率；分摊率 <w%DyRFw3  
ACB Finance Limited 亚洲商业财务有限公司 ?WMi S]Q\  
acceptable form of reciprocity 合理的互惠条件 '1qAZkz  
acceptable rate 适当利率；适当汇率 }% FDm@+  
acceptance agreement 承兑协议 8UlB~fVg  
acceptance for honour 参加承兑 &0FpP&Z(  
acceptor 承兑人；接受人；受票人 i"ck`6v"8  
acceptor for honour 参加承兑人 hE9'F(87a  
accident insurance 意外保险 ^glbxbhI4  
Accident Insurance Association of Hong Kong 香港意外保险公会 Qdh"X^^  
accident insurance scheme 意外保险计划 n,1NJKX  
accident year basis 意外年度基准 aJ% e'F[  
accommodation 通融；贷款 `W D*Q-&n  
accommodation bill 通融票据；空头票据 k-;.0!D^  
accommodation party 汇票代发人 `*|LI  
account balance 帐户余额；帐户结余 EgkZ$ah  
account book 帐簿 s}z(|IrH  
account collected in advance 预收款项
XtnIK  
account current book 往来帐簿 tOu90gu  
account of after-acquired property 事后取得的财产报告 xuw//F  
account of defaulter 拖欠帐目 LS*{]@8q  
account payable 应付帐款 {^2({A#&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 la!1[VeL  
account receivable 应收帐款 N8u_=b{X  
account receivable report 应收帐款报表 pQ4 %]Api  
account statement 结单；帐单；会计财务报表 4'd;'SvF  
account title 帐户名称；会计科目 iA5* _tK5  
accountant's report 会计师报告 'Hcd&3a  
Accountant's Report Rules 会计师报告规则 ,APGPE}I[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "E4i >g  
Accounting Arrangements 《会计安排》 PxdJOtI"  
accounting basis 会计基础 >'BU*  
accounting by Official Receiver 破产管理署署长呈交的帐目 'd~, o[x  
Accounting Circular 《会计通告》 !nZI? z;  
accounting class 会计类别 h7Shl<f  
accounting date 记帐日期；会计结算日期 LRfFn^FPM  
accounting for money 款项核算 )x9nED{  
Accounting Officer 会计主任 Ae,2Xi  
accounting period 会计报告期；会计期 VO\S>kw  
accounting policy 会计政策；会计方针 vQ9xG))  
accounting practice 会计惯例 l7=$4As/hI  
accounting principle 会计准则 b[QCM/  
accounting record 会计记录 q/aL8V<"z  
accounting report 会计报告 Yg]FF`{p=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }lrfO_  
Accounting Society of China 中国会计学会 W! 5Blo  
accounting statement 会计报表 ~CjmYP'o  
accounting system 会计制度；会计系统 Wr}a\}R  
accounting transaction 会计事项；帐务交易 q=j/s4~  
accounting treatment 会计处理 k~W;TCJs
  
accounting year 会计年度 o i,
g  
accretion 增值；添加 $bM#\2'  
accrual 应计项目；应累算数目 SIyS.!k>  
accrual basis 应计制；权责发生制 } SWA|x  
accrual basis accounting 应计制会计；权责发生制会计 2t Z\{=  
accrue 应累算；应计 &6~ncQWu  
accrued benefit 应累算利益 SOi(5]  
accrued charges 应计费用 !W6    
accrued cumulative preference share dividend 应累算的累积优先股股息 }I'>r(K  
accrued expenses 应累算费用 F#3$p$;B$  
accrued interest payable 应付利息；应计未付利息 d/-0B<ts  
accrued interest receivable 应收利息；应计未收利息 da
7x 1n$D  
accrued right 累算权益 z;z
'`A  
accruing profit 应累算的利润 ES2d9/]p-  
accumulated fiscal reserve 累积财政储备 [W7\c;Do  
accumulated profit 累积利润；滚存溢利 VG*=)8{  
accumulated reserve 累积储备 u9y-zhj_$  
accumulation of surplus income 累积收益盈余 d}6AHS[  
acquired assets 既得资产 XDv7#Tv_wv  
acquisition 收购；购置；取得 [^"(%{H  
acquisition cost 购置成本 @'G ( k;  
acquisition expenses 购置费用 =[CS2VQ'  
acquisition of 100% interest 收购全部股权 ;7hX0AK  
acquisition of control 取得控制权 
9zM4D  
acquisition of fixed assets 购置固定资产 ~wd?-$;070  
acquisition of shell “买壳” XP Iu]F  
acquisition price 收购价 )jQe K  
act of God 天灾 D} <o<Dk  
acting partner 执事合伙人 &@.=)4Y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]nr BmKB  
active partner 积极参与的合伙人 (>@syF%PB  
active trading 交投活跃 7n3x19T  
actual circulation 实际流通 ?@uK
s4  
actual cost 实际成本 $>*/']>  
actual expenditure 实际开支；实际支出 -|iA!w#31  
actual income 实际入息；实际收入；实际收益 9.w3VF_C  
actual market 现货市场 8~L.6c5U  
actual price 现货价；实际价格 :!it7vZ  
actual profit 实际利润 AK\g-]8  
actual quotation 实盘；实际价位；实际报价 o dQ&0d  
actual year basis 按实际年度计算 yl]Cm?8  
actuals 实货 y0y;1N'KK  
actuarial investigation 精算调查 UOL%tT  
actuarial principle 精算原则 o\V4qekk  
actuarial report 精算师报告 ."@a1_F|  
Actuarial Society of Hong Kong 香港精算学会 ~a0}  
actuarial valuation 精算师估值 '~x_
 
actuary 精算师 /JY ph^3][  
ad referendum agreement 暂定协议；有待覆核的协定 K&~#@I;  
ad valorem duty 从价税；按值征税 'MM~~:  
ad valorem duty system 从价税制 ,IX4Zo"a  
ad valorem fee 从价费 $;j6*,H  
ad valorem tariff 从价关税 T!eh?^E  
additional allowance 额外免税额 _ .  
additional amount for unexpired risk 未过期风险的额外款额 x6cl(J}  
additional assessable profit 补加应评税利润 |k9j )Hg(  
additional assessment 补加评税 gJcL{]  
additional commitment 额外承担 vWfef~}~  
additional commitment vote 额外承担拨款 *g
MP_I  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YyBq+6nq5  
additional dependent parent allowance 供养父母额外免税额
IXk'?9  
additional provision 额外拨款 ]R.Vq\A%S  
additional stamp duty 附加印花税 J+*Y)k  
additional tax 补加税罚款；补加税款 rQ-z2Pw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o_+Qer=O6  
adjudged bankrupt 被裁定破产 .&!{8jBX  
adjudicated bankrupt 裁定破产人 x/q$RcDOm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S{|)9EKw  
adjudication of bankruptcy 裁定破产；宣告破产 ^RDXX+  
adjudication of insolvency 裁定无力偿还债务 \}Kp=8@nE  
adjusted actual 经调整的实数；调整后的实数 cO?
"  
adjusted current assets 经调整的流动资产；调整后的流动资产 7^e}|l  
adjusted figure 经调整的数字；调整后的数额 ^)]*10  
adjusted liabilities 经调整的负债；调整后的负债 &WV 9%fI  
adjusted loss 经调整的亏损；调整后的亏损 'cc4Y~0s  
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 #AnSjl  
adjusted profit 经调整的利润；调整后的利润 *LQY6=H  
adjusted surplus 经调整的盈余额；调整后的盈余额 uWT&`m_(2  
adjusted value 经调整的价值；调整后的价值 5'[X&r%#  
adjustment 调整；修订；理算〔保险〕 6_ 0w>  
adjustment centre 调剂中心 &l*dYzqq  
adjustment lag 调整过程的时间差距；调整时差 E|#R0n*  
adjustment mechanism 调整机制 H<Taf%JT  
adjustment of loss 亏损调整 {Ag}P0%'  
adjustment process 调整过程；调整程序 P9chRy  
adjustment range 调整幅度 hWe}(Ks  
administered exchange rate 受管制汇率 \} Szb2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 IYC#H}  
administration expenses 行政费用 [gY__  
administration fee 手续费；行政费 c<x6_H6[8  
administration in bankruptcy 破产管理 ;5_S  
administration order 遗产管理令 wx'Tv  
administrator 管理人；遗产管理人 ty=?SZF
 
administrator of the estate 遗产管理人 2g545r.  
admission of debt 债项承认书 \<>%_y'/)h  
admission of proof 接纳债权证明 a<36`#N  
advance 放贷款项；垫付款项；预支款项；预付款项 z=pV{'  
advance account 暂支帐目；预付款帐户 .T
X& X  
advance compensation 预付补偿金 oh)l\  
advance from shareholder 股东垫款 UAO#$o(  
advance pending reimbursement 预支以待日后付还 oU5mrS.7M!  
advanced economy 先进经济体系 E cz"O
 
advancement 预付；预付财产 \+A<s,x  
advances warrant 垫款令 JNl+UH:.  
advancing 贷出 1/BMs0 =  
adverse balance 逆差 nU *fne?  
adverse exchange 逆汇 `3n*4Lz  
advertisement addressed to shareholders 在报章刊登的致股东通告 G* 6<pp  
advice for collection 托收通知书 SX,zJ`"  
advice of drawing 提款通知书；汇票通知书 [63;8l
}  
advice of payment 付款通知 .ai9PsZ?V  
Advisory Committee [Securities and Futures Commission] (}8 ;3pp  
谘询委员会〔证券及期货事务监察委员会〕 ,99G2Ev4c  
Advisory Committee on Diversification 经济多元化谘询委员会 'Mqa2o'M  
affidavit 誓章；遗产申报誓章 : se
L=  
affidavit of no receipt 述明无收款的誓章 B+sqEj-  
affiliate 联号；联营公司；附属公司 <}1%">RA  
affiliated company 附属公司；联号；联营公司 7y7y<`)I5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :_zKUv]  
affordability 负担能力 .?j
8{>  
African Development Bank [AfDB] 非洲开发银行 O{R5<"g  
after-acquired property 事后取得的财产 jG :R\D}0  
after-hours dealing 市后交易 FI5C&d5d  
after-tax profit 税后盈利；税后利润；税后溢利 ?R}oXSVT  
agency agreement 代理协议 s~w+bwr  
agency expenses 代理机构的开支 L,/i%-J3c  
agency fee 代理费 #|i{#~gxM  
Agency Law 《代理法》 4BtdN-T}b  
agent 代理人；承销人 ]~ M -KT  
agent of company 公司代理人 L?(rv.lb  
agent's fee 代理人费；经纪费 Bb`^,?m  
aggregate 总计；总数；总体数字 rI789q  
aggregate amount 总款额；总额 [DEw:%  
aggregate assets and liabilities 总体资产与负债 ^w\uOd`  
aggregate at constant price 按固定价格计算的总体数字 A6L}5#7-  
aggregate demand 总需求 NR@Tj]`k  
aggregate gross position 总持仓量 uHCgIR l>  
aggregate limit 总限额 t}
gqk'  
aggregate of salaries tax 合计薪俸税 bb/MnhB  
aggregate performance 总体表现；总体业绩 xGA0] _  
aggregate supply 总体供应 `pUArqf  
aggregate surplus 总盈余 {`Z)'G\`  
aggregate total 整体总额 NBYE#Uih  
aggregate value 总值；合计价值 BE)l77=/  
aggregated basis 合计基准 t_Wn<)XA  
aggregated net chargeable income 合计应课税入息实额 o3kj7U:'x  
aggregation 合并计算；合计；总和 20)Il:x  
aggregation of incomes of husband and wife 夫妇入息合并计算 #!Fs
[A5%  
aggregation of property 财产的总和 [\yI<^_
a  
agio 差价；贴水 A-$BB=Ot  
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》 i=+6R  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment I:"`|eHxv  
《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》 <H/H@xQ8G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5?MvO]_  
《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》 <|iU+.j\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment bwFc>{Wo5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !Ua#smZ  
agreement for a settlement 授产协议
u<zDZ{jt)  
agreement for assignment 转让协议 KRe=n3 1  
agreement for sale 售卖协议；买卖协议 }D O#{@af  
agreement for sale and purchase 买卖协议 @~ L.m}GF  
agreement for the payment of interest 支付利息协议 Y."[k&P-  
agreement for the repayment of money 还款协议 ja
2]VbB  
agreement of reinsurance 再保险协议  &i!]  
Agricultural Bank of China 中国农业银行 )frtvN7  
air passenger departure tax 飞机乘客离境税 0oMMJ6"i   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 TW0^wSm  
airport tax 机场税 8<xy*=%  
alcohol duty 酒精税 ffVYlNQ7L  
alienation 让与；让渡；转让 BoqW;SG$9  
alimony 生活费；赡养费 r%9Sx:F  
All Ordinaries Index [AOI] 所有普通股指数 @Q!
j7I  
all risks 全险；综合险 :u0433z:  
All Sales Record for Stock Market 《股票市场成交报告》 =I1@O9}+i  
Allied Capital Resources Limited 新联财务有限公司 MC@cT^Z^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O7sn>uO  
allocation letter 拨款信件 W| p?KJk)  
allocation of fund 分配款项；预留款项 Dr:}k*  
allocation of profit 利润分配；溢利分配 ~k3r$e@  
allocation warrant 拨款令 ijB,Q>TgO  
allotment 分配；配股 x{}m)2[Y  
allotment notice 股份配售通知；配股通知 E=d[pI,e  
allotment of shares 股份分配 2LdV=ifq2S  
allowable 可获宽免；免税的 n
gjbE+  
allowable business loss 可扣除的营业亏损 RFdN13sJv  
allowable expenses 可扣税的支出 M~IiJ9{  
allowance 免税额；津贴；备抵；准备金 6>Y}2fT}o3  
allowance for debts 债项的免税额 iC]}M  
allowance for depreciation by wear and tear 耗损折旧免税额 voxlo>:  
allowance for funeral expenses 殡殓费的免税额 #a&Vx&7L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "$&F]0  
allowance for repairs and outgoings 修葺及支出方面的免税额 "<WSEs  
allowance to debtor 给债务人的津贴 ? 6l::M  
alteration of capital 资本更改 :jPAA`,  
alternate trustee 候补受托人 T9^i#8-^  
amalgamation 合并 r.GjM#X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wF(FV4#gs  
ambit of charges 征税范围；收费范围 lI 8"o>-~  
amended valuation 经修订的估值 mx yT==E  
American Commodities Exchange 美国商品交易所 UPC& O  
American Express Bank Limited 美国运通银行 K&*FI (a  
American Stock Exchange 美国证券交易所 1jyWP#M#  
amortization 摊销 pqK3u)  
amount due from banks 存放银行同业的款项 u$"5SGI6  
amount due from banks abroad 存放海外银行同业的款项 l?q^j;{Dw  
amount due from holding companies 控股公司欠款 P dJ*'@~i  
amount due from local banks 存放本港银行同业的款项 khfE<<$=  
amount due to banks 银行同业的存款 or<JjTJ\o_  
amount due to banks abroad 海外银行同业的存款 i/L1KiCLx  
amount due to holding companies 控股公司存款 3kMiC$  
amount due to local banks 本港银行同业的存款 ^:0?R/A  
amount due to outport banks 外埠银行同业的存款 `3-j%H2R  
amount for note issue 发行纸币的款额 c2nZd.SD|  
amount of bond 担保契据的款额 >XF@=Jp  
amount of consideration 代价款额 LHz{*`22q  
amount of contribution 供款数额 L8fr uwb  
amount of indebtedness 负债款额 i469<^A  
amount of principal of the loan 贷款本金额 f19 i !  
amount of rates chargeable 应征差饷数额 G-qxQD1wK  
amount of share capital 股本额 ) l)5^7=W  
amount of sums assured 承保款额 jd{J3s '%  
amount of variation 变动幅度 ]~P?  
amount of vote 拨款数额 4)ISRR  
amount payable 应付款额 9pgct6BO
 
amount receivable 应收款额 0[];c$r<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9&tV
#=s  
analysis 分析 T^'i+>F!w  
ancillary risk 附属风险 ziOmmL(r  
annual account 周年帐目；周年帐目报表；年度决算；年结 p,+~dn;=  
annual accounting date 年结日期 l>ttxYBa<d  
annual allowance 每年免税额；年积金；年度津贴；年津 Qi%A/~  
annual balance 年度余额 z 4-wvn<*  
annual disposable income 每年可动用收入 t^'1Ebg  
annual estimates 周年预算 Uu(W62  
annual fee 年费 #FcYJH  
annual general meeting 周年大会 CeQcnJU  
annual growth rate 年增率；每年增长率 !>tXib]:  
annual long-term supplement 长期个案每年补助金 .^uu*S_  
annual pensionable emolument 可供计算退休金的年薪 (<CLftQKg  
annual report 年报 ~(8A&!#,!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8C2t0u;Y .  
annual return 周年报表；周年申报表；每年报税表格 s|%</fMt9  
Annual Return Rules 《周年报表规则》 SnqLF /d  
annual review of consumer prices 每年消费物价回顾 Cur)|  
annual roll-forward basis 逐年延展方式 01Aa.i^d(  
annual salary 年薪 S4_Y^   
annual statement 年度报表；年度决算表 o8,K1ic5#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 k"Is.[I?^  
annuitant 年金受益人 fTeo,N  
annuity 年金 )Mok$  
annuity contract 年金合约 EW`3h9v~  
annuity on human life 人寿年金 !|!V}O  
antecedent debt 先前的债项 $`  
ante-dated cheque 倒填日期支票 Rz)#VVYC=  
anticipated expenditure 预期开支 "$)2|  
anticipated net profit 预期纯利 1a<,/N}}t  
anticipated revenue 预期收入 ^2=zp.)  
anti-inflation measure 反通货膨胀措施 Gd"*mLd  
anti-inflationary stance 反通货膨胀立场 k5($b{  
apparent deficit 表面赤字 3FdoADe{{  
apparent financial solvency 表面偿债能力 QZ6M,\  
apparent partner 表面合伙人 8_lD*bEt  
application for personal assessment 个人入息课税申请书 4MIVlg9  
application of fund 资金应用 ]?r8^LyZ4  
application to release as liquidator and to destruct the books of accounts and documents i8{jMe!Sa  
申请免除清盘人职务及毁灭帐簿与文件 5
&>(|Y~I  
appointed actuary 委任精算师 82<L07fB  
appointed auditor 委任核数师；委任审计师 hYV{N7$U|  
appointed trustee 委任的受托人 Cfj*[i4  
appointer 委任人 `{/=i|6  
apportioned pro rata 按比例分摊 z23KSPo  
apportionment 分配；分摊 yH`xk%q_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SXT/9FteZ  
apportionment formula 分摊方程式 N 8OPeY  
apportionment of estate duty 遗产税的分摊 UY+~xzm  
appraisal 估价；评估 /b*@dy  
appreciable growth 可观增长 kC+A7k6  
appreciable impact 显着影响 X;1q1X)K  
appreciable increase 可观增长 ;2iZX=P`n  
appreciation 增值；升值 TnG"_VK9R  
appreciation against other currencies 相对其他货币升值 vfjIpg%i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L?P8/]DGp  
appreciation tax 增值税 Zy#r<j]T  
appropriation 拨款；拨用；拨付 ]-6 G'i?  
appropriation account 拨款帐目 Li'T{0)1)  
Appropriation Bill 拨款法案 <.<Nw6  
appropriation-in-aid system 补助拨款办法 >GcFk&x  
approved assets 核准资产 x6,RW],FGR  
approved basket stock 认可一篮子证券 V7^?jck  
approved budget 核准预算 NE! Xt<A  
approved charitable donation 认可慈善捐款 +)Ty^;+[1  
approved charitable institution 认可慈善机构 YT_kMy>  
approved currency 核准货币；认可货币 &F:7U!  
approved estimates 核准预算 f`cz@  
approved estimates of expenditure 核准开支预算 3.jwOFH$  
approved overseas insurer 核准海外保险人 LDNp
EX~  
approved overseas trust company 核准海外信托公司 OYKV*  
approved pooled investment fund 核准汇集投资基金 ]}B&-Yp  
approved provident fund scheme 认可公积金计划 D(&OyZ~Q+  
approved provision 核准拨款 j)uIe)wZw  
approved redeemable share 核准可赎回股份 l}wBthwCc  
approved regional stock 认可地区性证券 e7;]+pN]J  
approved retirement scheme 认可退休金计划 sJD"u4#y  
approved subordinated loan 核准附属贷款 giTlXz3D9  
arbitrage 套戥；套汇；套利 ABSeX  
arbitrageur 套戥者；套汇者 &M2x`  
arbitrary amount 临时款项 RBb@@k[v  
arrangement 措施；安排；协定 saZ;ixV  
arrears 欠款 Y7p#K<y]9  
arrears of pay 欠付薪酬 0I k@d'7  
arrears of revenue 逾期未收税款；逾期未收的帐项 s?2;u p*D  
articles of association 组织章程；组织细则；组织章程细则 KyDBCCOv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xs:{%ki  
ascertainment of profit 确定利润 R0|X;3  
"Asia Clear" “亚洲结算系统” FYj3! H  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 rS jC/O&b  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 81g&WQ'  
Asian Development Fund [ADF] 亚洲发展基金 Bm?Ku7}.  
Asian dollar bond 亚洲美元债券 9qPP{K,Pq2  
Asian dollar market 亚洲美元市场 +]{X-R  
Asian dollar rate 亚洲美元利率 v`fUAm/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 QXrK-&fju  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 C]`Y PM5  
asked price 沽盘；喊价；索价；卖方报价 qN)cB?+  
assessable income 应评税入息 4$J/e?i  
assessable loss 应评税亏损 K{iY
p4pU  
assessable profit 应评税利润 <(iOzn  
assessable value 应评税值 #:yZJ
S9f9  
assessed profit 估定利润 <s:Xj  
assessed value 经评估价值 HP8pEo0Y  
assessment 评税；评定；估价；评税单 O+yR+aXr'8  
assessment number 评税编号；估价编号 C{Zv.
+F  
assessment of additional tax 补加税评税 4e(@b3y  
assessment of performance 业绩评估；实绩评价 Uag1vW,c  
Assessor 评税主任 oacY-&  
asset price bubbles 资产价格泡沫 *Dn{MD7,M  
asset-backed securities 具资产保证的证券 XkD_SaL}  
assets accretion 资产增值 v ipmzg(S  
assets and liabilities 资产与负债 zb4g\H 0  
assets betterment statement 资产递增表；资产改进表 eyM3W}[S$/  
assets lending 实物放款；有抵押贷款 &>/nYvuq-  
assets of the company passing on the death 死者去世时转移的公司资产 UWnH
2  
assets pledged as security for liabilities 用作负债抵押的资产 &A9+%kOk>  
assets portfolio 资产投资组合 <Du*Re6g  
assets price 资产价格 VMHY.Rf  
assets quality 资产质素 94R+S-|P  
assets realization 资产变现 $DVy$)a!u  
assets refinancing arrangement 资产再集资安排 D9Z5g3s7R  
assets securitization 资产证券化 _&M>f?l  
assets situated outside Hong Kong 在香港以外地方的资产 `+6HHtF  
assets stripping 削减资产；拆卖资产 A gPg0(G  
assets value 资产值 zknD(%a  
assignee 承让人 cnsGP*w  
assignment 转让；转让书；转让契 =_86{wlk  
assignment of interest 权益转让 Xnh1pwDhe<  
assignment of letters patent and trade mark 专利证书及商标转让 w5;EnI  
assignment of property 物业转让；物业转让书 Z`%
;bP:  
assignment right 转让权 l{R)yTO  
assignor 转让人 Xu$*ZJ5w  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 aZ^lI 6@+4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^>"?!lv  
associate member 附属会员 :b=0_<G
 
associated body corporate 相联法人团体 o#Y1Uamkf  
associated company 相联公司；联属公司 1
Y`MJ\9  
associated corporation 相联法团 Ob+&!XTp?0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9f@)
EKBK  
公认会计师公会〔英国〕 0(kp>%mbB  
Association of Futures Exchange Brokers 香港期货经纪协会 +u#x[xO  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7%'<}u  
association of underwriters 承保人组织 |RmBa'.)z  
assumption of control 接管 PTP2QAt  
assurance 担保；保险；转易；转易书 t|q=NK/  
assurance of interest 权益的转易 }>w; +XU  
at 19XX price 按一九ＸＸ年价格计算 d?K8Ygz  
at a discount 按赔价计算；按贴水价格计算；打折扣 dO@iq^9-  
at a premium 按溢价计算；按升水价格计算 9~_6mR<  
at call 通知付款；按通知 Gl:ASPZ6  
at constant market price 按固定市价计算 u|ZO"t  
at constant price 按固定价格计算 3LmHH =  
at cost 按成本计算 oMPQkj;  
at current market price 按当时市价计算；按现时市价计算 +R_U  
at current price 按当时价格计算；按现时价格计算 X}yYBf/R`  
at factor cost 按要素成本计算；按生产要素成本计算 \,Ndg*qC  
at money-of-the-day price 按付款当日价格计算 ra&C|"~E  
at or better 按指定或较佳价位〔买卖指令〕 %F~ dmA#:  
at par 按面值计算；平价 GyCpGP|AZ  
at sight 见票即付 kr?|>6?  
at the close 按收市盘 A
3n"zxU  
at the opening 按开市盘 -'(:Sq,4o  
attestation 见证；见证条款 (}:xs,Ax  
at-the-money option 平价期权 GZ={G2@=I  
attorney 受权人；受托代表人 ".\(A f2  
attornment 新拥有人承认书 |?>h$'  
attributable profit 可归属利润 tu'MYY  
attributable share value 可归属股份价值 l.BNe)1!22  
Auckland Stock Exchange 奥克兰证券交易所 DH^^$)  
auction 拍卖 [=Z{y8#:J  
auctioneer 拍卖商 .>YJ95&\  
audit 审计；核数 ~
I<y^]2{  
Audit Commission 审计署 4Y!v$r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;
p9D2&  
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〕 ]Oy<zU  
audit review 帐目审查 -O5m@rwt<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -%.V0
=G(Z  
audited account 审计帐目；经审计的帐目 J0 P  
audited annual account 经审计的周年帐目 (0+m&, z  
audited balance sheet 经审计的资产负债表 $W]bw#NH  
auditor 核数师；核数主任；审计师 Oc.>$  
auditor's certificate 核数师证明书；审计师证明书 #5D+XBT  
auditor's report 核数师报告；审计师报告 DkIFvsLK  
Aussie bond 澳元债券 9E^piLA  
austerity budget 紧缩预算 Ba6xkEd  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 UU/|s>F  
Australia All Ordinaries Index 澳洲所有普通股票指数 4pqZ!@45|  
Australian Dollar [AUD] 澳元 AMdS+(J  
Australian Options Market 澳大利亚期权市场 hs4r5[  
Australian Securities Commission 澳洲证券事务监察委员会 m%&B4E#3T  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 bhmjH(.t  
Australian Stock Exchange 澳大利亚证券交易所 .kIf1-(<U  
Austrian Schilling [ATS] 奥地利先令 S\A[Z&k0  
authentication 认证；鉴证 hd~rC*I  
authority to purchase 委托购买证；委购书 rx/6x(3  
authorization 认可；核准；授权；授权书 ;qMlGXW*q  
authorization by direction 指示授权 V'.|IuN  
authorization by instruction 指令授权 pB./L&h  
authorization by warrant 令状授权 i`qh|w/b_  
authorization of unit trust 单位信托的认可 `2PT 8UM  
authorized agent 指定代理人 
>=H8>X  
authorized capital 法定资本 ZTZE_[  
authorized clerk 出市员 bRp[N  
authorized dealer 认可交易商 WQx;tX  
authorized financial institution 认可财务机构 KfNXX>'  
authorized fund 认可基金 %u}sVRJ  
authorized fund house 获授权的基金公司；认可基金公司 vknFtpx  
authorized institution 认可机构 BE~[%6T7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `vw.~OBl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;[9Is\  
authorized insurer 获授权保险人；获认可承保人 4lCm(#T{,  
authorized investment 特准投资项目 7Cf(y'w^  
authorized person 获授权人 "puz-W'n  
authorized representative 获授权代表 R{_IrYk  
authorized share capital 法定股本 mQd?Tyvn  
automated quotation system 自动报价系统 @ni~ij  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ne 4*MwK  
自动交易系统〔香港期货交易所有限公司〕 
v%5(-  
automatic adjustment mechanism 自动调整机制 (#]KjpIK  
automatic adjustment system 自动调整系统 @{uc  
Automatic Clearing House 自动票据交换所 #EUgb7  
automatic exchange rates accumulation system 自动化汇率累集系统 {9 O`/|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +bW|Q>u  
automatic teller machine [ATM] 自动柜员机 =Qrz|$_rv  
autopay 自动转帐 OB22P%  
available assets 可用资产 ?sYjFiE  
available fiscal reserve 现存财政储备 &v,p_'k  
available profit 可用利润 U@nwSfp:G  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7g9^Jn  
average 平均；平均数；海损 Ziimz}WHF  
average basic salary 平均基本薪金 ".f:R9-  
average consumer expenditure 平均消费开支；一般消费开支 5g5NTm`=<  
average cost 平均成本 Umg81!  
average cost of land production 增辟土地平均成本 WKsx|a]U  
average daily turnover 平均每日成交额 Phu| hx<  
average daily wage rate 平均每日工资率 n b
k(FD6  
average expenditure pattern 平均开支模式 [[Z>(d$8  
average growth rate 平均增长率 TzGm562o%  
average net fixed assets 固定资产平均净值 U.OX*-Cd  
average of relatives 相对价格平均数 +`-a*U94  
average price 平均价格 /MH@>C _  
average propensity to consume 平均消费倾向；一般消费倾向 Z"X*FzFo  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8 -A7  
average rate 平均率 kB#vh  
average revenue 平均收入；平均收益 u,:`5*al{  
average stock 平均库存；平均存货 Z;D3lbqE  
average yearly rent 平均年租 PDng!IQ^  
avoidance of double taxation 避免双重课税 dRm'$ G9  
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  iLcadX  
OG7v'vmY  
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