一些有用的会计术语(也不知道发的地方对不对)A

A: r/u A.Aou^  
A share Ａ股；甲类股份 ?k(7 LX0j  
abatement of tax 减税；减扣免税额 QD0"rxZJ  
ABN AMRO Bank N.V. 荷兰银行 3R.W>U
 
above-the-line expenditure 线上项目支出；经常预算支出 U`2e{>'4t  
above-the-line receipt 线上项目收入；经常预算收入 T[g[&K1Y  
ABSA Asia Limited 南非联合亚洲有限公司 ~=uWD&5B4  
absolute change 绝对数值变更 ,Vt/(x-  
absolute expenditure 实际开支 1ng!G 7g  
absolute guideline figure 绝对准则数字 ?j"KV_
 
absolute interest 绝对权益 ?B2] -+Y  
absolute order of discharge 绝对破产解除令 Gz,i~XX  
absolute profit margin 绝对利润幅度 {?:X8&Sf  
absolute value 实值；绝对值 t%E!o0+8Z  
absolutely vested interest 绝对既得权益 sTn<#l6  
absorbed cost 已吸收成本；已分摊成本 hHV";bk  
absorption 吸收；分摊；合并 e,W%uH>X  
absorption rate 吸收率；摊配率；分摊率 NTYg[VTr  
ACB Finance Limited 亚洲商业财务有限公司 %H]ptH5  
acceptable form of reciprocity 合理的互惠条件 m}7iTDJR9  
acceptable rate 适当利率；适当汇率 hhCrUn"  
acceptance agreement 承兑协议 EK6:~  
acceptance for honour 参加承兑 Bu#VMkchJ  
acceptor 承兑人；接受人；受票人 wA
f\|{Vn  
acceptor for honour 参加承兑人 qVH1}9_  
accident insurance 意外保险 .\)U@L~  
Accident Insurance Association of Hong Kong 香港意外保险公会 &m-PC(W+  
accident insurance scheme 意外保险计划 E87Ww,z8  
accident year basis 意外年度基准 tMf}   
accommodation 通融；贷款 3=aQG'B  
accommodation bill 通融票据；空头票据 MygfT[_  
accommodation party 汇票代发人 jI
C_[  
account balance 帐户余额；帐户结余 1H6<[iHW  
account book 帐簿 "@iK' c^  
account collected in advance 预收款项 :bwjJ
}F  
account current book 往来帐簿 y1dDO2mA  
account of after-acquired property 事后取得的财产报告 n*[XR`r}  
account of defaulter 拖欠帐目 wn/_}]T  
account payable 应付帐款 L~lxXTG\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >\KNM@'KI  
account receivable 应收帐款 u{['<r;I  
account receivable report 应收帐款报表 1Q<^8N)pf  
account statement 结单；帐单；会计财务报表 )u[emv$  
account title 帐户名称；会计科目 A kC1z73<  
accountant's report 会计师报告 $4h5rC g0  
Accountant's Report Rules 会计师报告规则 ywGd>@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5z7U1:  
Accounting Arrangements 《会计安排》 gOSJM1Mr3  
accounting basis 会计基础 ME46V6[LX]  
accounting by Official Receiver 破产管理署署长呈交的帐目 =P't(<  
Accounting Circular 《会计通告》  zv0l,-o  
accounting class 会计类别 Yc_8r+;(  
accounting date 记帐日期；会计结算日期 p<2L.\6"  
accounting for money 款项核算 2^h27A  
Accounting Officer 会计主任 <m)$K  
accounting period 会计报告期；会计期 D$ dfNiCH  
accounting policy 会计政策；会计方针 Xg|B \\  
accounting practice 会计惯例 J:CXW%\ <q  
accounting principle 会计准则 K1 EynU I  
accounting record 会计记录 I>]oS(GNT  
accounting report 会计报告 lr>oYS0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5m\<U`  
Accounting Society of China 中国会计学会
8']M^|1  
accounting statement 会计报表 e7Xeo+/  
accounting system 会计制度；会计系统 6#7Lm) g8  
accounting transaction 会计事项；帐务交易 m$}R%  
accounting treatment 会计处理 KL1/^1  
accounting year 会计年度 \^L`7cBL  
accretion 增值；添加
8 OY3A  
accrual 应计项目；应累算数目 ]zE;Tw.S  
accrual basis 应计制；权责发生制 >,gg5<F-E  
accrual basis accounting 应计制会计；权责发生制会计 *W,]>v0%T  
accrue 应累算；应计 .}t~'*D  
accrued benefit 应累算利益 ]O+Ma}dxz:  
accrued charges 应计费用 uki#/GzaO  
accrued cumulative preference share dividend 应累算的累积优先股股息 +ga k#M"n\  
accrued expenses 应累算费用 HHDl8lo  
accrued interest payable 应付利息；应计未付利息 DFZkh^PFd  
accrued interest receivable 应收利息；应计未收利息 I`-8Air5f  
accrued right 累算权益 QM5R`i{r  
accruing profit 应累算的利润 Uc7mOa}4  
accumulated fiscal reserve 累积财政储备 >`Y.+4mE  
accumulated profit 累积利润；滚存溢利 ^Cu\VV  
accumulated reserve 累积储备 Aw$x;3y  
accumulation of surplus income 累积收益盈余 j9eTCJqB  
acquired assets 既得资产 *"?l]d  
acquisition 收购；购置；取得 K28+]qy[  
acquisition cost 购置成本 ALrw\qV  
acquisition expenses 购置费用 qLn/2  
acquisition of 100% interest 收购全部股权 Xe6w|  
acquisition of control 取得控制权 ~ {E'@MU  
acquisition of fixed assets 购置固定资产 1O/+
8yw  
acquisition of shell “买壳” R;s?$;I  
acquisition price 收购价 l~c@^!  
act of God 天灾 ")O%86_Q:  
acting partner 执事合伙人 [Y|8\Ph`&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~ELNyI11  
active partner 积极参与的合伙人 =XA;[PVx:#  
active trading 交投活跃 UW N*j_9i  
actual circulation 实际流通 PDJr<E?  
actual cost 实际成本 -I*^-+>H  
actual expenditure 实际开支；实际支出 H$=e -L`@  
actual income 实际入息；实际收入；实际收益 QLXN*c  
actual market 现货市场 V
q2y4D?  
actual price 现货价；实际价格 HG^B#yX  
actual profit 实际利润 u$DHVRrF<  
actual quotation 实盘；实际价位；实际报价 Wvbf"h
q  
actual year basis 按实际年度计算 kpJ@M%46  
actuals 实货 UtPLIal  
actuarial investigation 精算调查 F_w Z"e6  
actuarial principle 精算原则 x2OaPlG,&V  
actuarial report 精算师报告 N4^-`  
Actuarial Society of Hong Kong 香港精算学会 \|H!~)h$1  
actuarial valuation 精算师估值 %eX{WgH  
actuary 精算师 E@@5BEB ~  
ad referendum agreement 暂定协议；有待覆核的协定 'Y*E<6:  
ad valorem duty 从价税；按值征税 ',Y.v"']4  
ad valorem duty system 从价税制
'8Q]C*Z  
ad valorem fee 从价费 xbdN0MAU  
ad valorem tariff 从价关税 rM`X?>iT+  
additional allowance 额外免税额 ![`Ay4AZ@a  
additional amount for unexpired risk 未过期风险的额外款额 vI:;A
/&  
additional assessable profit 补加应评税利润 jr)1(**  
additional assessment 补加评税 'FqQzx"r  
additional commitment 额外承担 Huy5-[)15  
additional commitment vote 额外承担拨款 k.5u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 YPU*@l>  
additional dependent parent allowance 供养父母额外免税额 5:pM4J  
additional provision 额外拨款 *@Lp`thq  
additional stamp duty 附加印花税 p`b"-[93  
additional tax 补加税罚款；补加税款 61SlVec*o8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o|>'h$  
adjudged bankrupt 被裁定破产 -e_hrCW&9  
adjudicated bankrupt 裁定破产人 3kw,(-'1  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ja,w
fRq  
adjudication of bankruptcy 裁定破产；宣告破产 s3~lT.  
adjudication of insolvency 裁定无力偿还债务 &M46&^Jho  
adjusted actual 经调整的实数；调整后的实数 pOGeruu?  
adjusted current assets 经调整的流动资产；调整后的流动资产 v=0(~<7B  
adjusted figure 经调整的数字；调整后的数额 GR&z,  
adjusted liabilities 经调整的负债；调整后的负债 6g|*`x{  
adjusted loss 经调整的亏损；调整后的亏损
d ^^bke$~  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 GGNvu)"  
adjusted profit 经调整的利润；调整后的利润 l n{e1':$"  
adjusted surplus 经调整的盈余额；调整后的盈余额 8K.R=  
adjusted value 经调整的价值；调整后的价值 aoTM  
adjustment 调整；修订；理算〔保险〕
r"
C  
adjustment centre 调剂中心 SQ44  
adjustment lag 调整过程的时间差距；调整时差 ^Y=\#-Dd  
adjustment mechanism 调整机制 TT2d81I3m  
adjustment of loss 亏损调整 F20E_2;@@  
adjustment process 调整过程；调整程序 [<2<Y  
adjustment range 调整幅度 P^A!.}d  
administered exchange rate 受管制汇率 FG%X~L<d,)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?ATOXy  
administration expenses 行政费用 W}m)cn3@  
administration fee 手续费；行政费 iL7DRQ1  
administration in bankruptcy 破产管理 BUWqIdg  
administration order 遗产管理令 0+?7EL~  
administrator 管理人；遗产管理人 h}*/Ge]aM  
administrator of the estate 遗产管理人 /j4P9y^]=  
admission of debt 债项承认书 ".W8)  
admission of proof 接纳债权证明 <vUbv  
advance 放贷款项；垫付款项；预支款项；预付款项 +1uF !G&l  
advance account 暂支帐目；预付款帐户 KV}FZ3jY  
advance compensation 预付补偿金 U7K,AflK?M  
advance from shareholder 股东垫款 m+b):  
advance pending reimbursement 预支以待日后付还 ?%O(mC]u&  
advanced economy 先进经济体系 '?!zG{x  
advancement 预付；预付财产 ~k!j+>yT  
advances warrant 垫款令 =T-&j60  
advancing 贷出 ?j40} B]]d  
adverse balance 逆差 R@/"B8H  
adverse exchange 逆汇 
d9B]fi}  
advertisement addressed to shareholders 在报章刊登的致股东通告 v>$'iT~l  
advice for collection 托收通知书 >hPQRd  
advice of drawing 提款通知书；汇票通知书 x.f]1S7h[  
advice of payment 付款通知 R%{a1r>9h  
Advisory Committee [Securities and Futures Commission] Rtb7|  
谘询委员会〔证券及期货事务监察委员会〕 19HM])Zw\  
Advisory Committee on Diversification 经济多元化谘询委员会 ur3(HL  
affidavit 誓章；遗产申报誓章 [NaN>BZ?  
affidavit of no receipt 述明无收款的誓章 T;L>;E>B  
affiliate 联号；联营公司；附属公司 (MR_^t  
affiliated company 附属公司；联号；联营公司 u -;_y='m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 eIz<)-7:  
affordability 负担能力 wj,:"ESb4  
African Development Bank [AfDB] 非洲开发银行 @CTgT-0!  
after-acquired property 事后取得的财产 tZ'|DCT  
after-hours dealing 市后交易 6{"$nF]  
after-tax profit 税后盈利；税后利润；税后溢利 v:!Z=I}>  
agency agreement 代理协议 vK9E   
agency expenses 代理机构的开支 ]Bcp;D  
agency fee 代理费 ePr&!Tz#  
Agency Law 《代理法》 C"!gZ8*\!9  
agent 代理人；承销人 o9JMH.G  
agent of company 公司代理人 pk^K:Xs}  
agent's fee 代理人费；经纪费 CS@FYO  
aggregate 总计；总数；总体数字 T?x[C4wf+  
aggregate amount 总款额；总额 =osv3>&q  
aggregate assets and liabilities 总体资产与负债 &7`^i.fh)  
aggregate at constant price 按固定价格计算的总体数字 JTr vnA  
aggregate demand 总需求 P+s!|7'  
aggregate gross position 总持仓量 nSW=LjrO~<  
aggregate limit 总限额 }\%Fi/6Z{  
aggregate of salaries tax 合计薪俸税 K%a%a6k`  
aggregate performance 总体表现；总体业绩 Km(n7Ah"  
aggregate supply 总体供应 L
W[9  
aggregate surplus 总盈余 m;'6MHx;  
aggregate total 整体总额 ()5[x.xK@  
aggregate value 总值；合计价值 ,quoRan  
aggregated basis 合计基准 Bk*F_>X"  
aggregated net chargeable income 合计应课税入息实额 3on7~*  
aggregation 合并计算；合计；总和 j/fzzI0@  
aggregation of incomes of husband and wife 夫妇入息合并计算 f|B=_p80  
aggregation of property 财产的总和 V8rx#H~  
agio 差价；贴水 LS7, a|  
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》 VKq=7^W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :pGaFWkvO  
《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》 4Uphfzv3D  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Y&S24aql  
《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》 #:[t^}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [<%H>S1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bmfI~8  
agreement for a settlement 授产协议 |$vX<. S  
agreement for assignment 转让协议 {[+mpKq
 
agreement for sale 售卖协议；买卖协议 ZZHDp&lh}  
agreement for sale and purchase 买卖协议 )/pU.Z/  
agreement for the payment of interest 支付利息协议 DVSL [p?_  
agreement for the repayment of money 还款协议 0s/w,?  
agreement of reinsurance 再保险协议 Hkwl>R$  
Agricultural Bank of China 中国农业银行 E^.nc~  
air passenger departure tax 飞机乘客离境税 MRb-H1+Xf  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +z9Q-d%O  
airport tax 机场税 Q4+gAS9  
alcohol duty 酒精税 d/BM&r  
alienation 让与；让渡；转让 LcUh;=r}&  
alimony 生活费；赡养费 yf[~Yl>Ogw  
All Ordinaries Index [AOI] 所有普通股指数 |y0(Q V  
all risks 全险；综合险 ;$smH=I  
All Sales Record for Stock Market 《股票市场成交报告》 d8[J@M53|T  
Allied Capital Resources Limited 新联财务有限公司 L1cI`9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \P.I)n`8 y  
allocation letter 拨款信件 l038%U~U!  
allocation of fund 分配款项；预留款项 q(`/Vo4g(  
allocation of profit 利润分配；溢利分配 rEB@$C^  
allocation warrant 拨款令 &3bx`C  
allotment 分配；配股 .?R!DYC`  
allotment notice 股份配售通知；配股通知 T)H{  
allotment of shares 股份分配 H5Z$*4%G  
allowable 可获宽免；免税的 $,,op(  
allowable business loss 可扣除的营业亏损 Jtr"NS?a]  
allowable expenses 可扣税的支出 IF44F3(V4  
allowance 免税额；津贴；备抵；准备金 syaPpM Q-  
allowance for debts 债项的免税额 lfqiyYFm  
allowance for depreciation by wear and tear 耗损折旧免税额 9y<*8bI  
allowance for funeral expenses 殡殓费的免税额 9~p[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L<ue$'  
allowance for repairs and outgoings 修葺及支出方面的免税额 Dp)=0<$y  
allowance to debtor 给债务人的津贴 sg
$rzT-S4  
alteration of capital 资本更改 gj*+\3KO@a  
alternate trustee 候补受托人 gP0LCK>  
amalgamation 合并 Bj1?x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KY51rw.  
ambit of charges 征税范围；收费范围 :
I+Gu*0WD  
amended valuation 经修订的估值 xa<UM5eI  
American Commodities Exchange 美国商品交易所 IOqwC
D[  
American Express Bank Limited 美国运通银行 uI1
q>[  
American Stock Exchange 美国证券交易所 3
HcQ(+Z  
amortization 摊销 nlW +.a[  
amount due from banks 存放银行同业的款项 Zc W:6po>  
amount due from banks abroad 存放海外银行同业的款项 j2QmxTa!  
amount due from holding companies 控股公司欠款 /SrCElabP  
amount due from local banks 存放本港银行同业的款项 1Cv-  
amount due to banks 银行同业的存款 ?u" 4@  
amount due to banks abroad 海外银行同业的存款 7f0lQ  
amount due to holding companies 控股公司存款 K`u(/kz/<  
amount due to local banks 本港银行同业的存款 `HZ;NRr  
amount due to outport banks 外埠银行同业的存款 %M7` Hwu  
amount for note issue 发行纸币的款额 k'Sp.  
amount of bond 担保契据的款额 |wH5sjT
 
amount of consideration 代价款额 D ,o}el
 
amount of contribution 供款数额 5hQE4/hH  
amount of indebtedness 负债款额 PH+S};Uxv  
amount of principal of the loan 贷款本金额 Qo;
zHZ'  
amount of rates chargeable 应征差饷数额 VJickXA  
amount of share capital 股本额 Rb%8)t x  
amount of sums assured 承保款额 auK?](U  
amount of variation 变动幅度 56zL"TF`  
amount of vote 拨款数额 kXi6lh  
amount payable 应付款额 B?'#4J  
amount receivable 应收款额 >[*8I\*@n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ykV 5  
analysis 分析 05b_)&4R  
ancillary risk 附属风险 57umx`m  
annual account 周年帐目；周年帐目报表；年度决算；年结 +n{#V;J  
annual accounting date 年结日期 gcdlT7F)b-  
annual allowance 每年免税额；年积金；年度津贴；年津 _qw?@478  
annual balance 年度余额 -f%'  
annual disposable income 每年可动用收入 q*_/to  
annual estimates 周年预算 a&c6.#E{y  
annual fee 年费 <{V(.=11  
annual general meeting 周年大会 
Mxyb
5h  
annual growth rate 年增率；每年增长率 3?V_BUoON  
annual long-term supplement 长期个案每年补助金 c'%-jG)\  
annual pensionable emolument 可供计算退休金的年薪 nxWY7hU  
annual report 年报 4^WpS/#4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E\as@pqo\p  
annual return 周年报表；周年申报表；每年报税表格 YjxF}VI~<  
Annual Return Rules 《周年报表规则》 3%E }JU?MM  
annual review of consumer prices 每年消费物价回顾 cx&>#8s&  
annual roll-forward basis 逐年延展方式 lku[dQdk  
annual salary 年薪 Ye2 {f"F  
annual statement 年度报表；年度决算表 |=`~-i2W  
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 /aZ+T5O  
annuitant 年金受益人 bpH^:fyLU`  
annuity 年金 62k^KO6Y  
annuity contract 年金合约 x4;"!Kq\  
annuity on human life 人寿年金 ?[g=F <r  
antecedent debt 先前的债项 y(CS5v#FG  
ante-dated cheque 倒填日期支票 |iE50,  
anticipated expenditure 预期开支 g;qx">xJ`o  
anticipated net profit 预期纯利 DW5Y@;[  
anticipated revenue 预期收入 ==3dEJS  
anti-inflation measure 反通货膨胀措施 Tn*9lj4  
anti-inflationary stance 反通货膨胀立场 >qS9PX  
apparent deficit 表面赤字 8Kg n"M3  
apparent financial solvency 表面偿债能力 j|U#)v/  
apparent partner 表面合伙人 r+":'/[x  
application for personal assessment 个人入息课税申请书 v"b+$*  
application of fund 资金应用 }1Gv)l7  
application to release as liquidator and to destruct the books of accounts and documents 1*'HL#  
申请免除清盘人职务及毁灭帐簿与文件 2R;}y7{  
appointed actuary 委任精算师 @D{KdyW  
appointed auditor 委任核数师；委任审计师 $c]fPt"i  
appointed trustee 委任的受托人 9N@W\DT  
appointer 委任人 ,z;cbsV-{  
apportioned pro rata 按比例分摊 &O9 |#YUq  
apportionment 分配；分摊 H`1{_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bM{s T"  
apportionment formula 分摊方程式 *=]&&<  
apportionment of estate duty 遗产税的分摊 ^(vs.U^U<  
appraisal 估价；评估 mRL"nC  
appreciable growth 可观增长 "D63I|O)  
appreciable impact 显着影响 B@&4i?yJ  
appreciable increase 可观增长 CG0 M  
appreciation 增值；升值 DI:]GED"=  
appreciation against other currencies 相对其他货币升值 QZ6D7tUc8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pR(jglm7-  
appreciation tax 增值税 _FH`pv  
appropriation 拨款；拨用；拨付 =Je[c,&j$?  
appropriation account 拨款帐目 tnH2sHby  
Appropriation Bill 拨款法案 }4 )H   
appropriation-in-aid system 补助拨款办法 iII=;:p  
approved assets 核准资产 )wC?T  
approved basket stock 认可一篮子证券 Q.l}NtHwV  
approved budget 核准预算 SxOC1+Oy  
approved charitable donation 认可慈善捐款 =/s>Q l  
approved charitable institution 认可慈善机构 a1C{(f)  
approved currency 核准货币；认可货币 {:6r;TB  
approved estimates 核准预算 % tS,}ze  
approved estimates of expenditure 核准开支预算 /t+f{VX$  
approved overseas insurer 核准海外保险人 O(fM?4w  
approved overseas trust company 核准海外信托公司 7gf05Z'=  
approved pooled investment fund 核准汇集投资基金 \-h%O jf4  
approved provident fund scheme 认可公积金计划 XGYbnZ
~   
approved provision 核准拨款 RL!Oi|8  
approved redeemable share 核准可赎回股份 )
J2mM  
approved regional stock 认可地区性证券 oI }VV6vO  
approved retirement scheme 认可退休金计划 ?}wk.gt>  
approved subordinated loan 核准附属贷款 3EJj9}#x"'  
arbitrage 套戥；套汇；套利 U'H$`$Ov  
arbitrageur 套戥者；套汇者 U{2BVqM  
arbitrary amount 临时款项 t{xf:~B  
arrangement 措施；安排；协定 't:;irLW.  
arrears 欠款 BXtCSfY$  
arrears of pay 欠付薪酬 4Jp:x
"w  
arrears of revenue 逾期未收税款；逾期未收的帐项 5rw 7;'  
articles of association 组织章程；组织细则；组织章程细则 dP3CG8w5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '(U-(wTC'/  
ascertainment of profit 确定利润 |iakz|])  
"Asia Clear" “亚洲结算系统” Ag9vU7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |2O]R s  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 24 [+pu  
Asian Development Fund [ADF] 亚洲发展基金 u+Y\6~
=+  
Asian dollar bond 亚洲美元债券 %|auAq&w  
Asian dollar market 亚洲美元市场 fObg3S92  
Asian dollar rate 亚洲美元利率 v- 2:(IV  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nV"~-On  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 e>6y%v;  
asked price 沽盘；喊价；索价；卖方报价 dBYmiF!+  
assessable income 应评税入息 t<#TJ>Le  
assessable loss 应评税亏损 th  
assessable profit 应评税利润 O#ai)e_uQk  
assessable value 应评税值 kVkU)hqR  
assessed profit 估定利润 aOl
T;h  
assessed value 经评估价值 n&$j0k  
assessment 评税；评定；估价；评税单 :flx6,7D  
assessment number 评税编号；估价编号 @i2E\}  
assessment of additional tax 补加税评税 /)YNs7gR  
assessment of performance 业绩评估；实绩评价 ,]bhyp  
Assessor 评税主任 B,?T%  
asset price bubbles 资产价格泡沫 %KsEB*'"  
asset-backed securities 具资产保证的证券 MI/MhkS ?  
assets accretion 资产增值 94h]~GqNi  
assets and liabilities 资产与负债 fz|
cnU  
assets betterment statement 资产递增表；资产改进表 IHB}`e|  
assets lending 实物放款；有抵押贷款 z06r6  
assets of the company passing on the death 死者去世时转移的公司资产 7I&&bWB  
assets pledged as security for liabilities 用作负债抵押的资产 s2h@~y  
assets portfolio 资产投资组合 Rw"sJ)/  
assets price 资产价格 CS2Bo  
assets quality 资产质素 v\c>b:AofD  
assets realization 资产变现 \nXtH}9ZF  
assets refinancing arrangement 资产再集资安排 =$u! 59_dE  
assets securitization 资产证券化 <CS(c|7  
assets situated outside Hong Kong 在香港以外地方的资产 l{5IUuUi  
assets stripping 削减资产；拆卖资产 "sS}N%!  
assets value 资产值 1Ir21un  
assignee 承让人 k Z?=AXu  
assignment 转让；转让书；转让契 6/5YjO|a  
assignment of interest 权益转让 F0GxH?  
assignment of letters patent and trade mark 专利证书及商标转让 (l\1n;s*B  
assignment of property 物业转让；物业转让书 !\-{D$E?H  
assignment right 转让权 +9M^7/}H  
assignor 转让人 :0Bq^G"ge  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \HqNAE2T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t)~"4]{*}D  
associate member 附属会员 @@R7p  
associated body corporate 相联法人团体 ,BH@j%Jmy  
associated company 相联公司；联属公司 z6U\
axO6  
associated corporation 相联法团 IbT=8l,Li  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] s]HOGJJz  
公认会计师公会〔英国〕 P@Hs`=  
Association of Futures Exchange Brokers 香港期货经纪协会 w^Sz#_2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C
Nih6R  
association of underwriters 承保人组织 U_Vs.M.p  
assumption of control 接管 `tBgH_$M  
assurance 担保；保险；转易；转易书 O9G[j=U  
assurance of interest 权益的转易 @Pm>sY}d<I  
at 19XX price 按一九ＸＸ年价格计算 Bc(Y(X$PK  
at a discount 按赔价计算；按贴水价格计算；打折扣 \.0^n3y  
at a premium 按溢价计算；按升水价格计算 VU#`oJ:{  
at call 通知付款；按通知 3-[q4R  
at constant market price 按固定市价计算 7r7YNn/?  
at constant price 按固定价格计算 'H3^e}   
at cost 按成本计算 @ju@WY45$^  
at current market price 按当时市价计算；按现时市价计算 rNrxaRQ  
at current price 按当时价格计算；按现时价格计算 RmI]1S_=  
at factor cost 按要素成本计算；按生产要素成本计算 <lgYcdJ   
at money-of-the-day price 按付款当日价格计算 u8'Zl8g  
at or better 按指定或较佳价位〔买卖指令〕 #H)vK"hF  
at par 按面值计算；平价 tClg*A;|B  
at sight 见票即付 lNy.g{2f<m  
at the close 按收市盘 ;!=G   
at the opening 按开市盘 ,
$@bE  
attestation 见证；见证条款 .7Dtm<K#  
at-the-money option 平价期权 lsJSYJG&  
attorney 受权人；受托代表人 LzG%Z1`  
attornment 新拥有人承认书 Z~AO0zUKY  
attributable profit 可归属利润 AS!?q  
attributable share value 可归属股份价值 n4s+
>|\M  
Auckland Stock Exchange 奥克兰证券交易所 ./-5R|fN  
auction 拍卖 P9GN}GN%v  
auctioneer 拍卖商 -C;^3R[ O  
audit 审计；核数 m!gz3u]rN  
Audit Commission 审计署 wVX[)E\J  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :{PJI,  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 r(6Y*<  
audit review 帐目审查 GOj-)i/_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ot,jp|N>f~  
audited account 审计帐目；经审计的帐目 QCD.YFM  
audited annual account 经审计的周年帐目 EOIN^4V"  
audited balance sheet 经审计的资产负债表 cbNTj$'b2u  
auditor 核数师；核数主任；审计师 q]\:P.x!>
 
auditor's certificate 核数师证明书；审计师证明书 fX(3H1$"  
auditor's report 核数师报告；审计师报告 {'NZ.  
Aussie bond 澳元债券 ls_'')yp  
austerity budget 紧缩预算 cL-[ZvyVX  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }QN1|mP2  
Australia All Ordinaries Index 澳洲所有普通股票指数 JUsQ,ETn  
Australian Dollar [AUD] 澳元 >NO[UX%yP  
Australian Options Market 澳大利亚期权市场 D|lzGt  
Australian Securities Commission 澳洲证券事务监察委员会 spGb!Y`mR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5
f@)z"j  
Australian Stock Exchange 澳大利亚证券交易所 ?L5zC+c!  
Austrian Schilling [ATS] 奥地利先令 g$":D  
authentication 认证；鉴证 #9B)Xx!g  
authority to purchase 委托购买证；委购书 J; 3{3  
authorization 认可；核准；授权；授权书 O%Scjm-^X  
authorization by direction 指示授权 y_
'Ub{w  
authorization by instruction 指令授权 L
Sm$dK  
authorization by warrant 令状授权 &D>G8  
authorization of unit trust 单位信托的认可 Nu0C;B66  
authorized agent 指定代理人 [8P:?nDDL  
authorized capital 法定资本 }v@dL3{f  
authorized clerk 出市员 NC8t) X7  
authorized dealer 认可交易商 0m7Y>0wC6T  
authorized financial institution 认可财务机构 S(o#K
|)>  
authorized fund 认可基金 \(3y7D  
authorized fund house 获授权的基金公司；认可基金公司 ko5@qNq  
authorized institution 认可机构 #Z}Rfk(~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Bz_^~b7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 gD0eFTN  
authorized insurer 获授权保险人；获认可承保人 OtY`@\hy  
authorized investment 特准投资项目 aFc1|.Nm  
authorized person 获授权人 
.4_o>D  
authorized representative 获授权代表 a_[Eh fE  
authorized share capital 法定股本 \(J8#V  
automated quotation system 自动报价系统 %OtFHhb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Bp*K]3_  
自动交易系统〔香港期货交易所有限公司〕 &Q9qq~  
automatic adjustment mechanism 自动调整机制 KLU-DCb%  
automatic adjustment system 自动调整系统  jPC[_g  
Automatic Clearing House 自动票据交换所 8J*"%C$qe  
automatic exchange rates accumulation system 自动化汇率累集系统 T
Ix|L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [=x[ w70  
automatic teller machine [ATM] 自动柜员机 Jz?j[  
autopay 自动转帐 ;5wn67'  
available assets 可用资产 `Y+J-EQ  
available fiscal reserve 现存财政储备 o=
u3&liBi  
available profit 可用利润 ~{*7"o/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ^aIPN5CK  
average 平均；平均数；海损 qBU-~"2t  
average basic salary 平均基本薪金 ~{?_p@&n  
average consumer expenditure 平均消费开支；一般消费开支 /Y*WBTV'  
average cost 平均成本 7@#>bE6  
average cost of land production 增辟土地平均成本 h&|[eZt?F  
average daily turnover 平均每日成交额 VGLaN%|  
average daily wage rate 平均每日工资率 V@\gS"Tu  
average expenditure pattern 平均开支模式 yTyj'-4  
average growth rate 平均增长率 cO-7ke  
average net fixed assets 固定资产平均净值 
|$+3a  
average of relatives 相对价格平均数 ZkgV_<M|  
average price 平均价格 G=)i{oC  
average propensity to consume 平均消费倾向；一般消费倾向 +Q
B"8-  
average propensity to save 平均储蓄倾向；一般储蓄倾向 IWBX'|}K  
average rate 平均率
:KH g&ZX7  
average revenue 平均收入；平均收益 Q.bXM?V)  
average stock 平均库存；平均存货 A_n7w  
average yearly rent 平均年租 pEw"8U  
avoidance of double taxation 避免双重课税 O7u(}$D L  
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 (As#^q\>B  
O[# 27_dH  
给你加分了