一些有用的会计术语(也不知道发的地方对不对)A

A: 5VTbW   
A share Ａ股；甲类股份 bvx:R
~E$  
abatement of tax 减税；减扣免税额 %pp+V1FH  
ABN AMRO Bank N.V. 荷兰银行 ~?&ijhZ  
above-the-line expenditure 线上项目支出；经常预算支出 G'py)C5;  
above-the-line receipt 线上项目收入；经常预算收入 jwq"B$ap  
ABSA Asia Limited 南非联合亚洲有限公司 X2uX+}h*tA  
absolute change 绝对数值变更 [dJ\|=  
absolute expenditure 实际开支 JB(;[#'~  
absolute guideline figure 绝对准则数字 fEjW7 c  
absolute interest 绝对权益 LNZ#%R~r  
absolute order of discharge 绝对破产解除令 V3oAZ34)  
absolute profit margin 绝对利润幅度 1 ~7_!  
absolute value 实值；绝对值 VL{#.;QQa  
absolutely vested interest 绝对既得权益 `aUp&8{  
absorbed cost 已吸收成本；已分摊成本 @,MdvR+a  
absorption 吸收；分摊；合并 Vd0GTpB?1  
absorption rate 吸收率；摊配率；分摊率 qj6`nbZ{va  
ACB Finance Limited 亚洲商业财务有限公司 1pb;A;F,A  
acceptable form of reciprocity 合理的互惠条件 0uz"}v)  
acceptable rate 适当利率；适当汇率 Rpk`fxAO  
acceptance agreement 承兑协议 5G<CDgl^!  
acceptance for honour 参加承兑 4cQ5E9  
acceptor 承兑人；接受人；受票人 mvgm o  
acceptor for honour 参加承兑人 Vi#im`@  
accident insurance 意外保险 +I<Sq_-  
Accident Insurance Association of Hong Kong 香港意外保险公会 L)}V[j#  
accident insurance scheme 意外保险计划 x
5SQ+7  
accident year basis 意外年度基准 V</T$V$  
accommodation 通融；贷款 #& wgsGV8C  
accommodation bill 通融票据；空头票据 ?Qig$  
accommodation party 汇票代发人 )!d1<p3  
account balance 帐户余额；帐户结余 rl%Kn^JJ~  
account book 帐簿 9>R|k$`  
account collected in advance 预收款项 6EU4  
account current book 往来帐簿 'D&G~$  
account of after-acquired property 事后取得的财产报告 Qm#i"jvV  
account of defaulter 拖欠帐目 v)yimIHzo  
account payable 应付帐款 WQpJd7
  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :6?
&FzD`  
account receivable 应收帐款 / D ]B  
account receivable report 应收帐款报表 2]9<%-=S  
account statement 结单；帐单；会计财务报表 \=7=>x_  
account title 帐户名称；会计科目 1[l>D1F?  
accountant's report 会计师报告 I
BkH+j  
Accountant's Report Rules 会计师报告规则 $/TA5h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ? ~
Zr
d  
Accounting Arrangements 《会计安排》 <S$21NtM87  
accounting basis 会计基础 i8YgG0[)  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~It+|X=Kx  
Accounting Circular 《会计通告》 M:M>@|)  
accounting class 会计类别 A{2$hKqHi  
accounting date 记帐日期；会计结算日期 dCP Tpm  
accounting for money 款项核算  s7o*|Xv  
Accounting Officer 会计主任 0xUj#)  
accounting period 会计报告期；会计期 @izi2ND  
accounting policy 会计政策；会计方针 Q)BoWd  
accounting practice 会计惯例 4p8jV*:@{  
accounting principle 会计准则 f*vk1dS:*3  
accounting record 会计记录 [\9
(@Bx  
accounting report 会计报告 LDEt.,6i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k6L373e#Q  
Accounting Society of China 中国会计学会  #>jH[Q  
accounting statement 会计报表 8MeXVhM
 
accounting system 会计制度；会计系统 P$/A!r  
accounting transaction 会计事项；帐务交易 /Q8A"'Nk  
accounting treatment 会计处理 X&s\_jQ  
accounting year 会计年度 a{HgIQg_>R  
accretion 增值；添加 &H1D!N  
accrual 应计项目；应累算数目 H}V*<mgw  
accrual basis 应计制；权责发生制 $Q?G
*@y  
accrual basis accounting 应计制会计；权责发生制会计 .eNwC.8i  
accrue 应累算；应计 s66XdM  
accrued benefit 应累算利益 GFdJFQio  
accrued charges 应计费用 sK-|xU.  
accrued cumulative preference share dividend 应累算的累积优先股股息 kQd[E-b7  
accrued expenses 应累算费用 S1juAV=  
accrued interest payable 应付利息；应计未付利息 0a6@HwO  
accrued interest receivable 应收利息；应计未收利息 ""'eT
pe  
accrued right 累算权益 2{kfbm-89t  
accruing profit 应累算的利润 UT<bv}(J  
accumulated fiscal reserve 累积财政储备 SE)j}go  
accumulated profit 累积利润；滚存溢利 tc<M]4-  
accumulated reserve 累积储备 \G=R hx f  
accumulation of surplus income 累积收益盈余 |akC  
acquired assets 既得资产 (l8r>V  
acquisition 收购；购置；取得 [l%fL9  
acquisition cost 购置成本 /B@%pq  
acquisition expenses 购置费用 +wW  
acquisition of 100% interest 收购全部股权 _@pf1d$  
acquisition of control 取得控制权 BMWeD  
acquisition of fixed assets 购置固定资产 B"8JFf}"q  
acquisition of shell “买壳” %[\x%m)  
acquisition price 收购价 Z*(!`,.bB  
act of God 天灾 J s<MJ4r>/  
acting partner 执事合伙人 5m USh3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^xw [d}0S  
active partner 积极参与的合伙人 e1^{  
active trading 交投活跃 `J#xyDL6?  
actual circulation 实际流通 l[ ": tG  
actual cost 实际成本 &iiK ZZ`_o  
actual expenditure 实际开支；实际支出 !BQ ELB$0  
actual income 实际入息；实际收入；实际收益 D2%G.z  
actual market 现货市场 /W$y"!^)J1  
actual price 现货价；实际价格 O|OSE  
actual profit 实际利润 a^\- }4yR  
actual quotation 实盘；实际价位；实际报价 PtQ#  
actual year basis 按实际年度计算 @~#79B"9&  
actuals 实货 AzO3(1:  
actuarial investigation 精算调查 EXW 6yXLV  
actuarial principle 精算原则 XBWSO@M'  
actuarial report 精算师报告 O4d^ig-xaH  
Actuarial Society of Hong Kong 香港精算学会 Rc:cVK  
actuarial valuation 精算师估值 ";?C4%L  
actuary 精算师
%{
~mk[d3  
ad referendum agreement 暂定协议；有待覆核的协定 zNr_W[  
ad valorem duty 从价税；按值征税 <aSLm=  
ad valorem duty system 从价税制 _h=<_Z  
ad valorem fee 从价费 AV[PQI  
ad valorem tariff 从价关税 xK),:+G(  
additional allowance 额外免税额 S,Wl)\  
additional amount for unexpired risk 未过期风险的额外款额 oF b mz*  
additional assessable profit 补加应评税利润 1Q&WoJLfR  
additional assessment 补加评税 `b#nC[b6|v  
additional commitment 额外承担 X:SzkkVl7  
additional commitment vote 额外承担拨款 $Y 4ch ko  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gc2|V6(  
additional dependent parent allowance 供养父母额外免税额 Y6<0%  
additional provision 额外拨款 u5XU`!  
additional stamp duty 附加印花税 Z!RRe]"y  
additional tax 补加税罚款；补加税款 `YmI'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \B>[je-d  
adjudged bankrupt 被裁定破产 )' x
/q  
adjudicated bankrupt 裁定破产人 H&yFSz}6a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \|pK Z6*s  
adjudication of bankruptcy 裁定破产；宣告破产 wO_pcNYZ8  
adjudication of insolvency 裁定无力偿还债务 W:{PBb"x8  
adjusted actual 经调整的实数；调整后的实数 1_j<%1{sZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 AYPf)K;%  
adjusted figure 经调整的数字；调整后的数额 BV }(djx  
adjusted liabilities 经调整的负债；调整后的负债 RSPRfYU/  
adjusted loss 经调整的亏损；调整后的亏损 +NLQYuN  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ^{fi^lL=  
adjusted profit 经调整的利润；调整后的利润 4-d99|mv  
adjusted surplus 经调整的盈余额；调整后的盈余额 zN)|g  
adjusted value 经调整的价值；调整后的价值 g=oeS%>E  
adjustment 调整；修订；理算〔保险〕 76IALJ00V  
adjustment centre 调剂中心 q0b`HD  
adjustment lag 调整过程的时间差距；调整时差 !|Xl 8lV`  
adjustment mechanism 调整机制 Ic{'H2~4,  
adjustment of loss 亏损调整 B=q)}aWc  
adjustment process 调整过程；调整程序 71L\t3fG  
adjustment range 调整幅度 ."F'5eTT~  
administered exchange rate 受管制汇率 m
.HX2(&\3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -@ UN]K  
administration expenses 行政费用 k;K> ,$F  
administration fee 手续费；行政费 K.#,O+-Kg`  
administration in bankruptcy 破产管理 /UaNYv/  
administration order 遗产管理令 C6D=>%uY  
administrator 管理人；遗产管理人 ^`TKvcgIc  
administrator of the estate 遗产管理人 3D$\y~HU  
admission of debt 债项承认书 4iYKW2a  
admission of proof 接纳债权证明 v't6 yud  
advance 放贷款项；垫付款项；预支款项；预付款项 ]U#[\ Z  
advance account 暂支帐目；预付款帐户 "S B%02  
advance compensation 预付补偿金 *fQ?A|l!x  
advance from shareholder 股东垫款 *2"bG1`  
advance pending reimbursement 预支以待日后付还 &3 XFgHo  
advanced economy 先进经济体系 ^T
}}4I_Y  
advancement 预付；预付财产 N'eQ>2>O@  
advances warrant 垫款令 2
sd ) w  
advancing 贷出 - 5o<Q'(  
adverse balance 逆差 k}I5x1>&  
adverse exchange 逆汇 mI?* Z%>g  
advertisement addressed to shareholders 在报章刊登的致股东通告 7}#*3*
]  
advice for collection 托收通知书 '.%iPMM  
advice of drawing 提款通知书；汇票通知书 W>q*.9}Y"  
advice of payment 付款通知 5I)~4.U|,m  
Advisory Committee [Securities and Futures Commission] ~ F?G5cN5  
谘询委员会〔证券及期货事务监察委员会〕 t-eKruj+  
Advisory Committee on Diversification 经济多元化谘询委员会 0gv3v@QO  
affidavit 誓章；遗产申报誓章 P^K?E  
affidavit of no receipt 述明无收款的誓章 \'s$ZN$k  
affiliate 联号；联营公司；附属公司 xJ=ZQ)&]  
affiliated company 附属公司；联号；联营公司 QLF,/"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;l/}O
r2  
affordability 负担能力 +K$5tT6b  
African Development Bank [AfDB] 非洲开发银行 M9(ez7Z  
after-acquired property 事后取得的财产 {.aK{ V  
after-hours dealing 市后交易 W2F+^  
after-tax profit 税后盈利；税后利润；税后溢利 up+.@h{  
agency agreement 代理协议 ?dJ/)3I%F  
agency expenses 代理机构的开支 &prdlh=UE  
agency fee 代理费 V5e\%  
Agency Law 《代理法》 C}(<PNT  
agent 代理人；承销人 zqekkR]  
agent of company 公司代理人 cotxo?)Zv  
agent's fee 代理人费；经纪费 o;M.Rt\A  
aggregate 总计；总数；总体数字 XI@6a9Uk  
aggregate amount 总款额；总额 `x%U  
aggregate assets and liabilities 总体资产与负债 5T$9'5V7  
aggregate at constant price 按固定价格计算的总体数字 gtaV6sD  
aggregate demand 总需求 Qm35{^p+  
aggregate gross position 总持仓量 097Fvt=#  
aggregate limit 总限额 SZim>@R  
aggregate of salaries tax 合计薪俸税 GZ/pz+)i&  
aggregate performance 总体表现；总体业绩 y+ 6`| h_  
aggregate supply 总体供应 95.qAFB1  
aggregate surplus 总盈余 cW
81  
aggregate total 整体总额 R/ALR
 
aggregate value 总值；合计价值 45Nv_4s  
aggregated basis 合计基准 _dYf  
aggregated net chargeable income 合计应课税入息实额 P3wU#qU  
aggregation 合并计算；合计；总和 Z-^uM`],G  
aggregation of incomes of husband and wife 夫妇入息合并计算 ]+}ZfHp  
aggregation of property 财产的总和 ,h%D4EVx  
agio 差价；贴水 '2Q.~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》 SWNU1x{,c\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Fe_::NVvk  
《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》 L?=#*4t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {f`lSu  
《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》 d'N(w7-Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment hw&ke$Fg#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b{~fVil$y  
agreement for a settlement 授产协议 %+AS0 Jh
B  
agreement for assignment 转让协议 T7>48
eH  
agreement for sale 售卖协议；买卖协议 ewb*?In  
agreement for sale and purchase 买卖协议 ntrY =Y  
agreement for the payment of interest 支付利息协议 Nk lz_
]  
agreement for the repayment of money 还款协议 n~1tm  
agreement of reinsurance 再保险协议 R4#;<)  
Agricultural Bank of China 中国农业银行 ?o2;SY(-  
air passenger departure tax 飞机乘客离境税 uI%N?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `FZ(#GDF  
airport tax 机场税 WW@JVZxK  
alcohol duty 酒精税 MxM](ew~7  
alienation 让与；让渡；转让 |Hx%f  
alimony 生活费；赡养费 =8$|_  
All Ordinaries Index [AOI] 所有普通股指数 ]%gp?9wy  
all risks 全险；综合险 fkdf~Vb  
All Sales Record for Stock Market 《股票市场成交报告》 ePV-yy  
Allied Capital Resources Limited 新联财务有限公司 G*kE~s9R  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 07.nq;/R  
allocation letter 拨款信件 3c01uObTL  
allocation of fund 分配款项；预留款项 @IEI%vH  
allocation of profit 利润分配；溢利分配 >|l;*Kw,/P  
allocation warrant 拨款令 P_,v5Qx"-  
allotment 分配；配股 ??|d=4g\  
allotment notice 股份配售通知；配股通知 Ivz+Jjw  
allotment of shares 股份分配 Hfh@<'NL]  
allowable 可获宽免；免税的 E)KB@f<g*  
allowable business loss 可扣除的营业亏损 f:_=5e +
  
allowable expenses 可扣税的支出 O
q #o1>  
allowance 免税额；津贴；备抵；准备金 DY)D(f/&3  
allowance for debts 债项的免税额 6!4';2Q  
allowance for depreciation by wear and tear 耗损折旧免税额 Dl0/-=L  
allowance for funeral expenses 殡殓费的免税额 pBlRd{#fL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (3e;"'
k  
allowance for repairs and outgoings 修葺及支出方面的免税额  5Waw?1GL  
allowance to debtor 给债务人的津贴 Wr]O  
alteration of capital 资本更改 fm3(70F\  
alternate trustee 候补受托人 8# 6\+R  
amalgamation 合并 ?F!EB4E\y}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .i MnWW  
ambit of charges 征税范围；收费范围 s9uL<$,'  
amended valuation 经修订的估值 E"Zb};}  
American Commodities Exchange 美国商品交易所 ~Y\QGuT  
American Express Bank Limited 美国运通银行 ^{),+S  
American Stock Exchange 美国证券交易所 [yO=S0 e  
amortization 摊销 3CA|5A.Pa  
amount due from banks 存放银行同业的款项 RxlszyE  
amount due from banks abroad 存放海外银行同业的款项 !nec 7  
amount due from holding companies 控股公司欠款 gE\A9L~b  
amount due from local banks 存放本港银行同业的款项 " <<A  
amount due to banks 银行同业的存款 7sj<|g<h(_  
amount due to banks abroad 海外银行同业的存款 ^$e0t;W=  
amount due to holding companies 控股公司存款 /m97CC#+  
amount due to local banks 本港银行同业的存款 `-~`<#E[  
amount due to outport banks 外埠银行同业的存款 x}v1
X`6b  
amount for note issue 发行纸币的款额 1v;'d1Hg
;  
amount of bond 担保契据的款额 J2rvJ2l=t  
amount of consideration 代价款额 6,B-:{{e"  
amount of contribution 供款数额 uZ@-e|qto  
amount of indebtedness 负债款额 aL88E  
amount of principal of the loan 贷款本金额 `Ac:f5a  
amount of rates chargeable 应征差饷数额 +T-@5v[  
amount of share capital 股本额 Kp8fh-4_  
amount of sums assured 承保款额 )V=0IZi  
amount of variation 变动幅度 66/Z\H^d  
amount of vote 拨款数额 +H41]W6  
amount payable 应付款额 ,oBlJvm  
amount receivable 应收款额 :aHcPc:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DLU[<!C  
analysis 分析 VK9Q?nu  
ancillary risk 附属风险 JRD8Lz]Q3  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ud$Q0m&  
annual accounting date 年结日期 ]
)eOa%  
annual allowance 每年免税额；年积金；年度津贴；年津 DG3[^B  
annual balance 年度余额 D`en%Lf!m  
annual disposable income 每年可动用收入 _8al  
annual estimates 周年预算 +-U@0&Y3M  
annual fee 年费 pQqbZ3]  
annual general meeting 周年大会 a|U}Ammr  
annual growth rate 年增率；每年增长率 I=U+GY:  
annual long-term supplement 长期个案每年补助金 l(gJLjTH%  
annual pensionable emolument 可供计算退休金的年薪 e"*BHvy F  
annual report 年报 \$j^_C>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pG(Fz0b{  
annual return 周年报表；周年申报表；每年报税表格 Jth=.9mrM  
Annual Return Rules 《周年报表规则》 hBjVe?{  
annual review of consumer prices 每年消费物价回顾 aQga3;S!  
annual roll-forward basis 逐年延展方式 %?Rs*-F.~1  
annual salary 年薪 e]>/H8  
annual statement 年度报表；年度决算表 *vb^N0P  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 n|6?J_{<b>  
annuitant 年金受益人 'm[6v}  
annuity 年金 f?Z|>3.2  
annuity contract 年金合约 %Mh Q  
annuity on human life 人寿年金 <3lUV7!  
antecedent debt 先前的债项 l"kxr96  
ante-dated cheque 倒填日期支票 `-o5&>'nf  
anticipated expenditure 预期开支 {>/)5AGs  
anticipated net profit 预期纯利 &2Q*1YXj  
anticipated revenue 预期收入 R'L?Xn}3  
anti-inflation measure 反通货膨胀措施 {H+?z<BF<  
anti-inflationary stance 反通货膨胀立场 J,RDTXqn  
apparent deficit 表面赤字 3&$Nd  
apparent financial solvency 表面偿债能力 #VO.%H}i  
apparent partner 表面合伙人 !5&%\NSv  
application for personal assessment 个人入息课税申请书 s1{[{L3  
application of fund 资金应用 MO-!TZ+6  
application to release as liquidator and to destruct the books of accounts and documents _AprkI_  
申请免除清盘人职务及毁灭帐簿与文件 '[Xl>
Z[  
appointed actuary 委任精算师 0potz]}  
appointed auditor 委任核数师；委任审计师 \04mLIJr9  
appointed trustee 委任的受托人 |gW    
appointer 委任人 3524m#4&@  
apportioned pro rata 按比例分摊 Qo.Uqz.C  
apportionment 分配；分摊 alc]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DKTD Z*  
apportionment formula 分摊方程式 "?P[9x}  
apportionment of estate duty 遗产税的分摊 L@nebT;\'  
appraisal 估价；评估 {M[~E|@D  
appreciable growth 可观增长 zFywC-my@  
appreciable impact 显着影响 , |l@j%  
appreciable increase 可观增长 wYjQV?,  
appreciation 增值；升值 #sZIDn J#  
appreciation against other currencies 相对其他货币升值 1+a@k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .1LPlZ  
appreciation tax 增值税 7-X/>v  
appropriation 拨款；拨用；拨付 {\EOo-&A  
appropriation account 拨款帐目 Ssf+b!e]  
Appropriation Bill 拨款法案 MQJ%He"  
appropriation-in-aid system 补助拨款办法 nS.2C>A  
approved assets 核准资产 9KyZEH;pY  
approved basket stock 认可一篮子证券 BRa{\R^I  
approved budget 核准预算 9_UN.]  
approved charitable donation 认可慈善捐款 k1#5nYN.  
approved charitable institution 认可慈善机构 Ny^'IUu  
approved currency 核准货币；认可货币 ~r&D6Y  
approved estimates 核准预算 iV!@bC,  
approved estimates of expenditure 核准开支预算 5}XvL'  
approved overseas insurer 核准海外保险人 1q]&7R  
approved overseas trust company 核准海外信托公司 tFiR!f)  
approved pooled investment fund 核准汇集投资基金 3{e'YD~hP  
approved provident fund scheme 认可公积金计划 iX%n0i  
approved provision 核准拨款 > ws!5q  
approved redeemable share 核准可赎回股份 ZE rdt:w  
approved regional stock 认可地区性证券 /&(1JqzlB  
approved retirement scheme 认可退休金计划 e #M iaX  
approved subordinated loan 核准附属贷款 +I@cO&CY|  
arbitrage 套戥；套汇；套利 B)6#Lp3  
arbitrageur 套戥者；套汇者 i4<BDX5
 
arbitrary amount 临时款项 O,|\"b1(  
arrangement 措施；安排；协定 _=EZ `!%  
arrears 欠款 h>klTPM>  
arrears of pay 欠付薪酬 SO3cY#i z"  
arrears of revenue 逾期未收税款；逾期未收的帐项 |1Hc&  
articles of association 组织章程；组织细则；组织章程细则 _B[WY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :6D0j  
ascertainment of profit 确定利润 !y. $J<  
"Asia Clear" “亚洲结算系统” iP#=:HZu;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 J
{tVa(.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 qjAh6Q/E`
 
Asian Development Fund [ADF] 亚洲发展基金 h/K@IAd  
Asian dollar bond 亚洲美元债券 .$0Pr%0pWI  
Asian dollar market 亚洲美元市场 C ) ?uE'  
Asian dollar rate 亚洲美元利率 Kt6>L5:94  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 c`jDW S  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 % O%xp
SYr  
asked price 沽盘；喊价；索价；卖方报价 YB5dnS"n  
assessable income 应评税入息 Ri @`a  
assessable loss 应评税亏损 J633uH}}  
assessable profit 应评税利润 7W|Zq6pi  
assessable value 应评税值 :gf;}  
assessed profit 估定利润 k.GA8=]>  
assessed value 经评估价值 XYAmJ  
assessment 评税；评定；估价；评税单 uR_F,Mp?%u  
assessment number 评税编号；估价编号 uPLErO9Es[  
assessment of additional tax 补加税评税 m$:&P|!'p  
assessment of performance 业绩评估；实绩评价 X#ZgS!Mn  
Assessor 评税主任 5)M2r!\  
asset price bubbles 资产价格泡沫 F
w"$A0  
asset-backed securities 具资产保证的证券 ~5 >[`)  
assets accretion 资产增值 6Dst;:  
assets and liabilities 资产与负债 r~>,$[|n})  
assets betterment statement 资产递增表；资产改进表 'N6
S}w7  
assets lending 实物放款；有抵押贷款 $r
79n-  
assets of the company passing on the death 死者去世时转移的公司资产 !` 2
6\@1  
assets pledged as security for liabilities 用作负债抵押的资产 y@;%Uv&  
assets portfolio 资产投资组合 O('Nn]wo~9  
assets price 资产价格 10O$'`  
assets quality 资产质素 9/kXc4  
assets realization 资产变现 ;^3$kF  
assets refinancing arrangement 资产再集资安排 ; )llt G  
assets securitization 资产证券化 +pp9d-n  
assets situated outside Hong Kong 在香港以外地方的资产 CVQB"L  
assets stripping 削减资产；拆卖资产 cp%ii'  
assets value 资产值 ;GOz>pg  
assignee 承让人 NY!jwb@%  
assignment 转让；转让书；转让契 0+`Pg  
assignment of interest 权益转让 hO( RZ'{  
assignment of letters patent and trade mark 专利证书及商标转让 H~o <AmE0!  
assignment of property 物业转让；物业转让书 |"7Y52d  
assignment right 转让权 .'d2J>~N  
assignor 转让人 y LM"+.?pL  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 rMp9jG@3   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /;oqf4MF  
associate member 附属会员 u #~;&D*q  
associated body corporate 相联法人团体 5<+KR.W
 
associated company 相联公司；联属公司 8omC%a}9m  
associated corporation 相联法团 2"&)W dm  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] zOB=aG?/  
公认会计师公会〔英国〕 Nfn(Xn*J-  
Association of Futures Exchange Brokers 香港期货经纪协会 Ik~1:D]f  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Fn+?u  
association of underwriters 承保人组织 v}[dnG  
assumption of control 接管 &leK}je [  
assurance 担保；保险；转易；转易书 ,}
J_:\j  
assurance of interest 权益的转易 euQ.ArF  
at 19XX price 按一九ＸＸ年价格计算 e:-8k_0|
 
at a discount 按赔价计算；按贴水价格计算；打折扣 d,9`<1{9  
at a premium 按溢价计算；按升水价格计算 8l>CR#%@C  
at call 通知付款；按通知 '~Q2!F  
at constant market price 按固定市价计算 YI@Fhr &NU  
at constant price 按固定价格计算 &`Ck  
at cost 按成本计算 X?o( b/F-  
at current market price 按当时市价计算；按现时市价计算 o2uj =Gnx  
at current price 按当时价格计算；按现时价格计算 z$[C#5+2  
at factor cost 按要素成本计算；按生产要素成本计算 >oJkJ$|wU  
at money-of-the-day price 按付款当日价格计算 TH?9< C-C  
at or better 按指定或较佳价位〔买卖指令〕 `ifiL   
at par 按面值计算；平价 ao$.6X8fQ  
at sight 见票即付 L CSeOR  
at the close 按收市盘 YnTB&GPxl  
at the opening 按开市盘 '{[),*nCn  
attestation 见证；见证条款 H{(]9{  
at-the-money option 平价期权 KnzsHli,~k  
attorney 受权人；受托代表人 <Q5Le dN  
attornment 新拥有人承认书 =6T 4>rP  
attributable profit 可归属利润 Cifd21v4  
attributable share value 可归属股份价值 I%lE;'x  
Auckland Stock Exchange 奥克兰证券交易所 aGoE,5  
auction 拍卖 7r 0,> 3"  
auctioneer 拍卖商 51xk>_Hm}|  
audit 审计；核数 N1x@-/xa|  
Audit Commission 审计署 d,cN(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] '&yeQ  
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〕 %XTA;lrz  
audit review 帐目审查 <@uOCRbV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 la^ DjHA
$  
audited account 审计帐目；经审计的帐目 vkcRm`.  
audited annual account 经审计的周年帐目 ]}PV"|#K{c  
audited balance sheet 经审计的资产负债表 H0*,8i5I  
auditor 核数师；核数主任；审计师 Ee2c5C!|C  
auditor's certificate 核数师证明书；审计师证明书 RBGX_v?  
auditor's report 核数师报告；审计师报告 v:|(8Y  
Aussie bond 澳元债券 )qU7`0'8  
austerity budget 紧缩预算 .$rC0<G[K  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ra6o>lI(,  
Australia All Ordinaries Index 澳洲所有普通股票指数 Vpp&|n9^  
Australian Dollar [AUD] 澳元 Y+-xvx :  
Australian Options Market 澳大利亚期权市场 6Bt=^~d  
Australian Securities Commission 澳洲证券事务监察委员会 m{%t?w$Au  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;4#D,zlO^  
Australian Stock Exchange 澳大利亚证券交易所 LE=k  
Austrian Schilling [ATS] 奥地利先令 [QczlwmO  
authentication 认证；鉴证 *"{&FEV  
authority to purchase 委托购买证；委购书 x?yD=Mq_  
authorization 认可；核准；授权；授权书 acW'$@y9?N  
authorization by direction 指示授权 G^Tk 20*  
authorization by instruction 指令授权 W/+K9S25  
authorization by warrant 令状授权 =o=1"o[  
authorization of unit trust 单位信托的认可 oC|WBS  
authorized agent 指定代理人 \\4Eh2 Y  
authorized capital 法定资本 A74920X`W  
authorized clerk 出市员 BavO\{J#|0  
authorized dealer 认可交易商 NPjv)TN}3  
authorized financial institution 认可财务机构 SUtf[6  
authorized fund 认可基金 /Cr/RG:OX  
authorized fund house 获授权的基金公司；认可基金公司 E~hzh /,34  
authorized institution 认可机构 slW3qRT\k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 T-" I9kM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "ZMkL)'7-  
authorized insurer 获授权保险人；获认可承保人 ]MTbW=*}ED  
authorized investment 特准投资项目 q/&y*)&'O  
authorized person 获授权人 !|G(Yg7C  
authorized representative 获授权代表 (lH,JX`$a  
authorized share capital 法定股本 USPTpjt8R  
automated quotation system 自动报价系统 ANMg  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~H /2R  
自动交易系统〔香港期货交易所有限公司〕 +M\8>/0oA  
automatic adjustment mechanism 自动调整机制 k9si|'  
automatic adjustment system 自动调整系统 %y`7);.q  
Automatic Clearing House 自动票据交换所 yy2I2Bv  
automatic exchange rates accumulation system 自动化汇率累集系统 cu7(.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q(@IK&v  
automatic teller machine [ATM] 自动柜员机 D!LX?_cD1i  
autopay 自动转帐 9
'~-U  
available assets 可用资产 FG-L0X
 
available fiscal reserve 现存财政储备 ;</Lf=+Vm  
available profit 可用利润 F?4(5 K  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 kCP$I732  
average 平均；平均数；海损 m <k!^jp  
average basic salary 平均基本薪金 RDQ^dui
  
average consumer expenditure 平均消费开支；一般消费开支 6f%DpJ:$U  
average cost 平均成本 RMXzU  
average cost of land production 增辟土地平均成本 @xWdO,#  
average daily turnover 平均每日成交额 ,"?A2n-qO  
average daily wage rate 平均每日工资率 w~\%vXla  
average expenditure pattern 平均开支模式 JBX[bx52<r  
average growth rate 平均增长率 dZ(|uC!?  
average net fixed assets 固定资产平均净值 4dh+  
average of relatives 相对价格平均数 8<#U9]  
average price 平均价格 )NW6?Pu"  
average propensity to consume 平均消费倾向；一般消费倾向 ]<w:V`(  
average propensity to save 平均储蓄倾向；一般储蓄倾向 5\4g>5PD  
average rate 平均率 =hH.zrI6e  
average revenue 平均收入；平均收益 5z/Er".P  
average stock 平均库存；平均存货
)@g;j>  
average yearly rent 平均年租 2XSHZ|;  
avoidance of double taxation 避免双重课税 e$/B_o7(  
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 $p* p  
\F6LZZ2Lv  
给你加分了