一些有用的会计术语(也不知道发的地方对不对)A

A: wfu`(4  
A share Ａ股；甲类股份 g%^/^<ei  
abatement of tax 减税；减扣免税额 _*sd#  
ABN AMRO Bank N.V. 荷兰银行 n[i:$! ,  
above-the-line expenditure 线上项目支出；经常预算支出 [GK##z'5  
above-the-line receipt 线上项目收入；经常预算收入 ,d.5K*?aI  
ABSA Asia Limited 南非联合亚洲有限公司 `{
yI| Wf  
absolute change 绝对数值变更 {`)o
xzR  
absolute expenditure 实际开支 L:@COy  
absolute guideline figure 绝对准则数字 f0%'4t  
absolute interest 绝对权益 YaQ5Z-c  
absolute order of discharge 绝对破产解除令 d0%Wz5Np  
absolute profit margin 绝对利润幅度 4~oRcO8!Y  
absolute value 实值；绝对值 =1!.g"0  
absolutely vested interest 绝对既得权益 wM;=^br  
absorbed cost 已吸收成本；已分摊成本 gwB0/$!4"  
absorption 吸收；分摊；合并 1_9Ka V  
absorption rate 吸收率；摊配率；分摊率 y9@j-m&  
ACB Finance Limited 亚洲商业财务有限公司 5=9Eb  
acceptable form of reciprocity 合理的互惠条件 >OjK0jiPf  
acceptable rate 适当利率；适当汇率 ]JmE(Y1(1  
acceptance agreement 承兑协议 I`g&>  
acceptance for honour 参加承兑 Q=[ IO,f  
acceptor 承兑人；接受人；受票人 G'wW-|  
acceptor for honour 参加承兑人 AhjCRYk+  
accident insurance 意外保险 g.8^ )u  
Accident Insurance Association of Hong Kong 香港意外保险公会  =mcQe^M  
accident insurance scheme 意外保险计划 n >E1\($  
accident year basis 意外年度基准 *N{k#d/  
accommodation 通融；贷款 mdmJne.  
accommodation bill 通融票据；空头票据 Sc}Rs  
accommodation party 汇票代发人 x|^p9m"=%  
account balance 帐户余额；帐户结余 YReI|{O$c  
account book 帐簿 ?TW?2+  
account collected in advance 预收款项 !VudZ]Sg  
account current book 往来帐簿 k
xAT  
account of after-acquired property 事后取得的财产报告 5O
FB[  
account of defaulter 拖欠帐目 D^];6\=.i  
account payable 应付帐款 D6yE/QeK4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :y{@=E=XSC  
account receivable 应收帐款 ] ONmWo77o  
account receivable report 应收帐款报表 HuSE6an  
account statement 结单；帐单；会计财务报表 ao(Lv+   
account title 帐户名称；会计科目 Gw6!cp|/  
accountant's report 会计师报告 _]3#C[1L  
Accountant's Report Rules 会计师报告规则 nS.qK/.s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g86^Z%c(k  
Accounting Arrangements 《会计安排》 -J]N &[  
accounting basis 会计基础 6
Rg>h  
accounting by Official Receiver 破产管理署署长呈交的帐目 1[a#blL6W  
Accounting Circular 《会计通告》 *9F{+)A
 
accounting class 会计类别 \qG` ts  
accounting date 记帐日期；会计结算日期 CA$|3m9)NM  
accounting for money 款项核算 X6r<#n|l  
Accounting Officer 会计主任 zY4y]k8D*  
accounting period 会计报告期；会计期 Fy6Lz.baB  
accounting policy 会计政策；会计方针 ?g*.
7Wc  
accounting practice 会计惯例 L0%W;m  
accounting principle 会计准则 W ,]Ua
]  
accounting record 会计记录 dd6l+z  
accounting report 会计报告 s!F8<:FRJD  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Fs=E8'
b  
Accounting Society of China 中国会计学会 H~ >\HV*  
accounting statement 会计报表 Tz\v.&? $  
accounting system 会计制度；会计系统 Q;m8 drU  
accounting transaction 会计事项；帐务交易 ?c fFJl  
accounting treatment 会计处理 &RHx8zScP  
accounting year 会计年度 K\lu;   
accretion 增值；添加 )U}`x }:,  
accrual 应计项目；应累算数目 bQ0+Y?,+/  
accrual basis 应计制；权责发生制 ,n>K$  
accrual basis accounting 应计制会计；权责发生制会计 ;__k*<+{.  
accrue 应累算；应计 k&u5`F  
accrued benefit 应累算利益 k$7Kz"  
accrued charges 应计费用 Mt~2&$>  
accrued cumulative preference share dividend 应累算的累积优先股股息 pYUQSsqC  
accrued expenses 应累算费用 @zt"Y~9i  
accrued interest payable 应付利息；应计未付利息 |NFDrm  
accrued interest receivable 应收利息；应计未收利息 >pq=5Ha&  
accrued right 累算权益 zx?|5=+!  
accruing profit 应累算的利润 .=Uu{F  
accumulated fiscal reserve 累积财政储备 uF D  
accumulated profit 累积利润；滚存溢利 cj#.
Oaeq*  
accumulated reserve 累积储备 w,!N{hv(  
accumulation of surplus income 累积收益盈余 _.W;hf`  
acquired assets 既得资产 !(j<Y0xo:  
acquisition 收购；购置；取得 ZNDjk  
acquisition cost 购置成本 3JF" O+@  
acquisition expenses 购置费用 UH5A;SrTqR  
acquisition of 100% interest 收购全部股权 O;(
n[k  
acquisition of control 取得控制权 ~Hb0)M@y7  
acquisition of fixed assets 购置固定资产 ZJjm r,1  
acquisition of shell “买壳” Vk1 c14i>  
acquisition price 收购价 `@<)#9'A  
act of God 天灾 h4~VzCR4x\  
acting partner 执事合伙人 5
F 8'f)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %=vU Z4  
active partner 积极参与的合伙人 iVM% ]\  
active trading 交投活跃 )Tn(!.  
actual circulation 实际流通 M=5hp&=  
actual cost 实际成本 \@ N[  
actual expenditure 实际开支；实际支出 3X`N~_+  
actual income 实际入息；实际收入；实际收益 2P|j<~JS  
actual market 现货市场 --7@rxv  
actual price 现货价；实际价格 'f7s*VKG  
actual profit 实际利润 Ui"3'OU'  
actual quotation 实盘；实际价位；实际报价 M^/ZpKeT"  
actual year basis 按实际年度计算 5^2P\y(?  
actuals 实货 H"pwIiC  
actuarial investigation 精算调查 %e/L .#0  
actuarial principle 精算原则 _+0c<'  
actuarial report 精算师报告 Z
,,qmwd  
Actuarial Society of Hong Kong 香港精算学会 u6*0% Km  
actuarial valuation 精算师估值 ~(.&nysZ-  
actuary 精算师 "3Ckc"G@  
ad referendum agreement 暂定协议；有待覆核的协定 R\u5!M$::  
ad valorem duty 从价税；按值征税 Dv=pX.Z+  
ad valorem duty system 从价税制 qcBamf  
ad valorem fee 从价费 *OY Nx4k  
ad valorem tariff 从价关税 (Ii+}Mfp  
additional allowance 额外免税额 e{ZS"e`!  
additional amount for unexpired risk 未过期风险的额外款额 &&sm7F%  
additional assessable profit 补加应评税利润 z) "(&__  
additional assessment 补加评税 ~=$d>ZNQ  
additional commitment 额外承担 c 1{nOx  
additional commitment vote 额外承担拨款 mr XmM<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i%r+/D)KvG  
additional dependent parent allowance 供养父母额外免税额 i6:O9Km  
additional provision 额外拨款 7{OD/*|  
additional stamp duty 附加印花税 2t#[$2mg\0  
additional tax 补加税罚款；补加税款 6lQP+! EF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 RJD(c#r$  
adjudged bankrupt 被裁定破产 9Om3<der  
adjudicated bankrupt 裁定破产人 6[a;83  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 90a!_8o  
adjudication of bankruptcy 裁定破产；宣告破产 LH
q~`  
adjudication of insolvency 裁定无力偿还债务 @u-CR8^  
adjusted actual 经调整的实数；调整后的实数 gt(!I^LHYc  
adjusted current assets 经调整的流动资产；调整后的流动资产 Gmmh&Uj  
adjusted figure 经调整的数字；调整后的数额 .fNLhyd  
adjusted liabilities 经调整的负债；调整后的负债 Ot~buf'|  
adjusted loss 经调整的亏损；调整后的亏损 %?O$xQ.<  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 {jEEAH)  
adjusted profit 经调整的利润；调整后的利润 &f/"ir[8i  
adjusted surplus 经调整的盈余额；调整后的盈余额 U1=\ `)u;  
adjusted value 经调整的价值；调整后的价值 |u^~Z-.  
adjustment 调整；修订；理算〔保险〕 \8Yv}wQ  
adjustment centre 调剂中心 #nS crs@  
adjustment lag 调整过程的时间差距；调整时差 #8B4*gAM  
adjustment mechanism 调整机制 AaDMX,  
adjustment of loss 亏损调整 p{O@ts:  
adjustment process 调整过程；调整程序 ~Z;.np(T  
adjustment range 调整幅度 p3cb_  
administered exchange rate 受管制汇率 1Zgv+
.  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %Lfy!]Ru  
administration expenses 行政费用 34aSRFsk*  
administration fee 手续费；行政费 j=PM]  
administration in bankruptcy 破产管理 <*HsJwr)u  
administration order 遗产管理令 Rs "#gT  
administrator 管理人；遗产管理人 \{}5VVw-S?  
administrator of the estate 遗产管理人 r]bG,?|  
admission of debt 债项承认书 #>">fs]  
admission of proof 接纳债权证明 N/8B@}@n  
advance 放贷款项；垫付款项；预支款项；预付款项 Oa'T$'  
advance account 暂支帐目；预付款帐户 f2i9UZ$=e!  
advance compensation 预付补偿金 e
OUEhpE  
advance from shareholder 股东垫款 T$o;PJc  
advance pending reimbursement 预支以待日后付还 /9 |BAQ:v;  
advanced economy 先进经济体系 s[u*~A  
advancement 预付；预付财产 U%aDkC+M  
advances warrant 垫款令 vF'Y; M  
advancing 贷出 D'"l%p  
adverse balance 逆差 Ak@y"!wnM  
adverse exchange 逆汇 xc1-($Q,  
advertisement addressed to shareholders 在报章刊登的致股东通告 _#6*C%ax  
advice for collection 托收通知书 6'1Lu1w  
advice of drawing 提款通知书；汇票通知书 R"O,2+@<.  
advice of payment 付款通知 '6f)^DYA'?  
Advisory Committee [Securities and Futures Commission] Zy^ wS1io  
谘询委员会〔证券及期货事务监察委员会〕 m/aA q8  
Advisory Committee on Diversification 经济多元化谘询委员会 )C0 y<:</  
affidavit 誓章；遗产申报誓章 M HKnHPv  
affidavit of no receipt 述明无收款的誓章 f(*iagEy  
affiliate 联号；联营公司；附属公司 <-=g)3_  
affiliated company 附属公司；联号；联营公司 tjcG^m} _  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {[r}gS%  
affordability 负担能力 ,TQ;DxB}=E  
African Development Bank [AfDB] 非洲开发银行 g"X!&$
&  
after-acquired property 事后取得的财产 O7zj8  
after-hours dealing 市后交易 ?q}:ojrs1  
after-tax profit 税后盈利；税后利润；税后溢利 \|C~VU@  
agency agreement 代理协议 vH>s2\V"  
agency expenses 代理机构的开支 '],G!U(  
agency fee 代理费 ;b0;66C8|  
Agency Law 《代理法》 )bK3%>H#  
agent 代理人；承销人 }ykc AK3U  
agent of company 公司代理人 ;1Q@d  
agent's fee 代理人费；经纪费 X"Q\MLy  
aggregate 总计；总数；总体数字 $&. rS.*  
aggregate amount 总款额；总额 c- "#  
aggregate assets and liabilities 总体资产与负债 (6X{ &  
aggregate at constant price 按固定价格计算的总体数字 j.SE'a_  
aggregate demand 总需求 ~.J{yrJ&  
aggregate gross position 总持仓量 aoU5pftC  
aggregate limit 总限额 LTnbBh*mc  
aggregate of salaries tax 合计薪俸税 G5!!^p~  
aggregate performance 总体表现；总体业绩 }ZfdjF8N
!  
aggregate supply 总体供应 +S
g+% 8T  
aggregate surplus 总盈余 UkM#uKr:  
aggregate total 整体总额 *\$ko)x?c  
aggregate value 总值；合计价值 l+<AM%U\ V  
aggregated basis 合计基准 >ToI$~84  
aggregated net chargeable income 合计应课税入息实额 Lv:;}  
aggregation 合并计算；合计；总和 a]0hB:  
aggregation of incomes of husband and wife 夫妇入息合并计算 rVDOco+w  
aggregation of property 财产的总和 QzV%m0  
agio 差价；贴水 T&]IPOH9  
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》 Z>ztFU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~R~MC(5N[  
《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》 71,GrUV:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment snyA  
《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》 Z#s-(wf  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /Ca M(^W   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 L#`
X;:   
agreement for a settlement 授产协议 8k?V&J
`  
agreement for assignment 转让协议 ]|B_3*A  
agreement for sale 售卖协议；买卖协议 O]Q8&(  
agreement for sale and purchase 买卖协议 G PL^!_  
agreement for the payment of interest 支付利息协议 N'I9J?e Q  
agreement for the repayment of money 还款协议 e}2[g  
agreement of reinsurance 再保险协议 8D`TN8[W  
Agricultural Bank of China 中国农业银行 LN=#&7=$c  
air passenger departure tax 飞机乘客离境税 a!;CY
1>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ez[$;>  
airport tax 机场税 mN'
sJ1L-  
alcohol duty 酒精税 *):s**BJ$  
alienation 让与；让渡；转让 )C$1))  
alimony 生活费；赡养费 MO *7:hI  
All Ordinaries Index [AOI] 所有普通股指数 NX?6 (lO,  
all risks 全险；综合险 
dXDuO  
All Sales Record for Stock Market 《股票市场成交报告》 Q VWVZ >l  
Allied Capital Resources Limited 新联财务有限公司 =+"-8tz8FV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ro18%'RRI  
allocation letter 拨款信件 Gc<^b  
allocation of fund 分配款项；预留款项 L:Me  
allocation of profit 利润分配；溢利分配 q`L}\}o  
allocation warrant 拨款令 BJnysQ  
allotment 分配；配股 t[\6/`YH  
allotment notice 股份配售通知；配股通知 9&1$\ZH  
allotment of shares 股份分配 f!JSb?#3  
allowable 可获宽免；免税的 bJFqyK:6  
allowable business loss 可扣除的营业亏损 gg$:U  
allowable expenses 可扣税的支出 *)Pb-c
 
allowance 免税额；津贴；备抵；准备金 VoNk.h"T  
allowance for debts 债项的免税额 K9S(Xip  
allowance for depreciation by wear and tear 耗损折旧免税额 XknbcA|  
allowance for funeral expenses 殡殓费的免税额 NP$ D9#   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $%5vJiuk  
allowance for repairs and outgoings 修葺及支出方面的免税额 fP{IW`t}]  
allowance to debtor 给债务人的津贴 bl4I4RB  
alteration of capital 资本更改 $A>]lLo0  
alternate trustee 候补受托人 K(_8oB784  
amalgamation 合并 k(_^Lq f-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @EUvx  
ambit of charges 征税范围；收费范围 ?n
D]p!  
amended valuation 经修订的估值 QMwV6cA  
American Commodities Exchange 美国商品交易所 |S3w
CG  
American Express Bank Limited 美国运通银行 [V41 Gk  
American Stock Exchange 美国证券交易所 l/56;f\IA  
amortization 摊销 uEyus96 +  
amount due from banks 存放银行同业的款项 slV]CXW)t  
amount due from banks abroad 存放海外银行同业的款项 2.&%mSN  
amount due from holding companies 控股公司欠款 *r iWrG  
amount due from local banks 存放本港银行同业的款项 hu:x,;`9H  
amount due to banks 银行同业的存款 U (A#}  
amount due to banks abroad 海外银行同业的存款 ccgV-'IG9  
amount due to holding companies 控股公司存款 >;~ia3  
amount due to local banks 本港银行同业的存款 2jyxP6t  
amount due to outport banks 外埠银行同业的存款 &Pgk$e%>  
amount for note issue 发行纸币的款额 6v&@Rlg  
amount of bond 担保契据的款额 sb</-']a  
amount of consideration 代价款额 Fc a_(jw  
amount of contribution 供款数额 gr4JaV  
amount of indebtedness 负债款额 nT@FSt  
amount of principal of the loan 贷款本金额 I
6[=tB  
amount of rates chargeable 应征差饷数额 HLl"=m1/>  
amount of share capital 股本额 =_`cY^ib+  
amount of sums assured 承保款额 8lF:70wia  
amount of variation 变动幅度 ^\3z$ntF  
amount of vote 拨款数额 Qz([\Xx:  
amount payable 应付款额 ;%O>=m'4  
amount receivable 应收款额 ='<*mT<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z%7X"w  
analysis 分析 -m Sf`1l0  
ancillary risk 附属风险 R3E|seR  
annual account 周年帐目；周年帐目报表；年度决算；年结 10r9sR  
annual accounting date 年结日期 $H1igYc  
annual allowance 每年免税额；年积金；年度津贴；年津 -7A2@
g  
annual balance 年度余额 laaoIL^  
annual disposable income 每年可动用收入 &u~%5
;  
annual estimates 周年预算 -
_BjzA|  
annual fee 年费 .$ 5*v  
annual general meeting 周年大会 <Sp>uhet1  
annual growth rate 年增率；每年增长率 Z8WBOf*~e  
annual long-term supplement 长期个案每年补助金 y(jd$GM|  
annual pensionable emolument 可供计算退休金的年薪 iU4Z9z!  
annual report 年报 : W0;U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '! ~s=  
annual return 周年报表；周年申报表；每年报税表格 ilFS9A3P  
Annual Return Rules 《周年报表规则》 tj[-|h  
annual review of consumer prices 每年消费物价回顾 ,w7ZsI4:[  
annual roll-forward basis 逐年延展方式
d6~d)E  
annual salary 年薪 H;RgYu2J  
annual statement 年度报表；年度决算表 t&rr;W]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {AAi x  
annuitant 年金受益人 _"- ,ia[D  
annuity 年金 M.KXDD#O  
annuity contract 年金合约 Ir3|PehB  
annuity on human life 人寿年金 \,yg@R  
antecedent debt 先前的债项 9a{9|p
>L  
ante-dated cheque 倒填日期支票 (h%xqXs  
anticipated expenditure 预期开支 ib~EQ?u{  
anticipated net profit 预期纯利 fx/If  
anticipated revenue 预期收入 ^Rmrre`uU  
anti-inflation measure 反通货膨胀措施 N1X;&qZDd  
anti-inflationary stance 反通货膨胀立场 z2OXCZ*/  
apparent deficit 表面赤字 2m2$jp0  
apparent financial solvency 表面偿债能力 +<f!#4T  
apparent partner 表面合伙人 <"!'>ZUt  
application for personal assessment 个人入息课税申请书 P;p;o]  
application of fund 资金应用 sW!MVv  
application to release as liquidator and to destruct the books of accounts and documents $>=w<=r|;  
申请免除清盘人职务及毁灭帐簿与文件 zWf(zxGAz  
appointed actuary 委任精算师 9v76A~~  
appointed auditor 委任核数师；委任审计师 mH!\]fmR~  
appointed trustee 委任的受托人 )|<g\>/  
appointer 委任人 10$:^  
apportioned pro rata 按比例分摊 @wa<nYd  
apportionment 分配；分摊 qnf\K
}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bs_rw+  
apportionment formula 分摊方程式 (.~'\@  
apportionment of estate duty 遗产税的分摊 .jRv8x b
 
appraisal 估价；评估 *+<H4.W H  
appreciable growth 可观增长 D0rqte  
appreciable impact 显着影响 &Y$)s<u8.  
appreciable increase 可观增长 KPdlg.  
appreciation 增值；升值 aN~x3G  
appreciation against other currencies 相对其他货币升值 anFl:=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /5C>7BC  
appreciation tax 增值税 +!<{80w  
appropriation 拨款；拨用；拨付 jx8hh}C  
appropriation account 拨款帐目 gEnc;q
b  
Appropriation Bill 拨款法案 r%^XOw<'  
appropriation-in-aid system 补助拨款办法 l ?gh7m_ej  
approved assets 核准资产 t++\&!F  
approved basket stock 认可一篮子证券 [jgC`  
approved budget 核准预算 vQDkZ  
approved charitable donation 认可慈善捐款 u9%AK g}~  
approved charitable institution 认可慈善机构 &Ef6'  
approved currency 核准货币；认可货币 |~YhN'OJ  
approved estimates 核准预算 6G>bZ+  
approved estimates of expenditure 核准开支预算 6>-Gi  
approved overseas insurer 核准海外保险人 +g8uV hC  
approved overseas trust company 核准海外信托公司 8'Q1'yc  
approved pooled investment fund 核准汇集投资基金 -/J2;AkGH  
approved provident fund scheme 认可公积金计划
*uMtl'  
approved provision 核准拨款 4I3)eS%2  
approved redeemable share 核准可赎回股份 R|dSjEs  
approved regional stock 认可地区性证券 Z%I9:(  
approved retirement scheme 认可退休金计划 E0"DHjR  
approved subordinated loan 核准附属贷款 szD BfGd%j  
arbitrage 套戥；套汇；套利 -.hH,zm  
arbitrageur 套戥者；套汇者 j%E9@#  
arbitrary amount 临时款项 (r$QQO)/  
arrangement 措施；安排；协定 W[.UM
 
arrears 欠款 ?XO}6q<tM  
arrears of pay 欠付薪酬 q'<K$4_,%  
arrears of revenue 逾期未收税款；逾期未收的帐项 g<N3 L[
 
articles of association 组织章程；组织细则；组织章程细则 &}vc^
io  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B~/ejC!  
ascertainment of profit 确定利润 &3'zG)  
"Asia Clear" “亚洲结算系统” ?1lx8+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 N;XJMk_ H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /lN09j  
Asian Development Fund [ADF] 亚洲发展基金 EO\@#",a  
Asian dollar bond 亚洲美元债券 Fj0h-7L  
Asian dollar market 亚洲美元市场 ;#6j9M0  
Asian dollar rate 亚洲美元利率 Pna2IB+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Lcy>!3q3~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {$^Lb4O[V  
asked price 沽盘；喊价；索价；卖方报价 [LHfH3[gU  
assessable income 应评税入息 %~YQlN  
assessable loss 应评税亏损 9/LJtM  
assessable profit 应评税利润 g;<_GL  
assessable value 应评税值 ut;KphvSH  
assessed profit 估定利润 PVUNi: h  
assessed value 经评估价值 X.<2]V7!  
assessment 评税；评定；估价；评税单 aFwfF^\(|,  
assessment number 评税编号；估价编号 fO$~jxR.  
assessment of additional tax 补加税评税 cLCzLNyKl  
assessment of performance 业绩评估；实绩评价 *saO~.-;4  
Assessor 评税主任 D`r_ Dz  
asset price bubbles 资产价格泡沫 5}_D
yoV  
asset-backed securities 具资产保证的证券 )ia$pes  
assets accretion 资产增值 d
#wK  
assets and liabilities 资产与负债 8sxH
)"S  
assets betterment statement 资产递增表；资产改进表 ?u
/i8  
assets lending 实物放款；有抵押贷款 Ue]GHJ2  
assets of the company passing on the death 死者去世时转移的公司资产 'C|yUsBC  
assets pledged as security for liabilities 用作负债抵押的资产 a+{95"4  
assets portfolio 资产投资组合 K>fY9`Whm  
assets price 资产价格 @ei:/~y3  
assets quality 资产质素
+Ek('KOF  
assets realization 资产变现 vt-53fa|  
assets refinancing arrangement 资产再集资安排 b-,]21  
assets securitization 资产证券化 F6\r"63  
assets situated outside Hong Kong 在香港以外地方的资产 'aW<C>  
assets stripping 削减资产；拆卖资产 p3(&9~s  
assets value 资产值 }9ZcO\M  
assignee 承让人 gEQevy`T%c  
assignment 转让；转让书；转让契 Cn(0ID+3f  
assignment of interest 权益转让 xT1{O`  
assignment of letters patent and trade mark 专利证书及商标转让 p&ml$N9fd  
assignment of property 物业转让；物业转让书 v_Y'o _  
assignment right 转让权 j=,]b6(  
assignor 转让人 nH]F$'rtA  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 B#;yko  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _fQBXG2  
associate member 附属会员 ;'J{ylRQ  
associated body corporate 相联法人团体 9oA
.!4q  
associated company 相联公司；联属公司 XDi[Iyj  
associated corporation 相联法团 ZICcZG_y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {,rVA(I@  
公认会计师公会〔英国〕 Nm]\0m0p-  
Association of Futures Exchange Brokers 香港期货经纪协会 fr<, LC.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9K F`9Y  
association of underwriters 承保人组织 $di8#O*  
assumption of control 接管 S\O6B1<:  
assurance 担保；保险；转易；转易书 O<v9i4*  
assurance of interest 权益的转易 SRx `m,535  
at 19XX price 按一九ＸＸ年价格计算 3xnu SOdh  
at a discount 按赔价计算；按贴水价格计算；打折扣 t'0dyQ%u  
at a premium 按溢价计算；按升水价格计算 `[5QouPV  
at call 通知付款；按通知 sj?7}(s  
at constant market price 按固定市价计算 &Kgl\;}  
at constant price 按固定价格计算 Qv@Z#  
at cost 按成本计算 |%~sU,Y\(  
at current market price 按当时市价计算；按现时市价计算 .5x+FHu7  
at current price 按当时价格计算；按现时价格计算 !x
xu~j^T  
at factor cost 按要素成本计算；按生产要素成本计算 v/yt C/WH"  
at money-of-the-day price 按付款当日价格计算 R83Me#&  
at or better 按指定或较佳价位〔买卖指令〕 p4O
iCAW;  
at par 按面值计算；平价 D>Qc/+  
at sight 见票即付 ?"[h P=3J  
at the close 按收市盘 I5J9,j  
at the opening 按开市盘 Gp/yr  
attestation 见证；见证条款 q={\|j$X  
at-the-money option 平价期权 ]}&f
<X  
attorney 受权人；受托代表人 $lMEZt8A  
attornment 新拥有人承认书 ~y(-
j[  
attributable profit 可归属利润 z2QZ;ZjvRS  
attributable share value 可归属股份价值 Ya)s_Zr7  
Auckland Stock Exchange 奥克兰证券交易所 HjAQF?;V  
auction 拍卖 L)o7~M  
auctioneer 拍卖商 g.d%z  
audit 审计；核数 EO5k?k[*  
Audit Commission 审计署 d?/?VooU  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +L86w7  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 058+_xX  
audit review 帐目审查 Gq/f|43}@O  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @ 0RB.-  
audited account 审计帐目；经审计的帐目 zU9G:jH  
audited annual account 经审计的周年帐目 p ft6 @'q  
audited balance sheet 经审计的资产负债表 =wW3Tr7~  
auditor 核数师；核数主任；审计师 I!ykm\<  
auditor's certificate 核数师证明书；审计师证明书 @{Q[M3l  
auditor's report 核数师报告；审计师报告 'MHbXFM  
Aussie bond 澳元债券 ''f07R  
austerity budget 紧缩预算 L@|W&N;%a  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 XKU+'Tz  
Australia All Ordinaries Index 澳洲所有普通股票指数 qi\!<clv  
Australian Dollar [AUD] 澳元 Sh=Px9'i  
Australian Options Market 澳大利亚期权市场 VzR(OB  
Australian Securities Commission 澳洲证券事务监察委员会 *$Df)iI6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *kXSl73 k  
Australian Stock Exchange 澳大利亚证券交易所 AqKl}8  
Austrian Schilling [ATS] 奥地利先令 q1Si*?2W  
authentication 认证；鉴证 s}d1 k  
authority to purchase 委托购买证；委购书 S3=M k~_&  
authorization 认可；核准；授权；授权书 .f V-puE  
authorization by direction 指示授权 I"]5B  
authorization by instruction 指令授权 JxP=[>I  
authorization by warrant 令状授权 o
AkF  
authorization of unit trust 单位信托的认可 ?
[K+Ym+  
authorized agent 指定代理人 w`vJE!4B  
authorized capital 法定资本 Fs_umy#  
authorized clerk 出市员 `A)9   
authorized dealer 认可交易商 onM ~*E  
authorized financial institution 认可财务机构 Ne<"o]_M  
authorized fund 认可基金 DGx9 \8^  
authorized fund house 获授权的基金公司；认可基金公司 kN4nRW9z  
authorized institution 认可机构 Eg"DiI)7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 aPq9^S*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ai(<"|(  
authorized insurer 获授权保险人；获认可承保人 U/2g N H  
authorized investment 特准投资项目 ]Ph~-O  
authorized person 获授权人 x7X"'1U  
authorized representative 获授权代表 ,*2%6t`N?  
authorized share capital 法定股本 UlHRA[SCv  
automated quotation system 自动报价系统 zv]-(<B  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] iAX\F`  
自动交易系统〔香港期货交易所有限公司〕 j w)Lofn  
automatic adjustment mechanism 自动调整机制 ~a[]4\m;  
automatic adjustment system 自动调整系统 E/<[G?  
Automatic Clearing House 自动票据交换所 l[O!_bH  
automatic exchange rates accumulation system 自动化汇率累集系统 2roPZj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x+vNA J  
automatic teller machine [ATM] 自动柜员机 qwu++9BM  
autopay 自动转帐 /(w:XTO<  
available assets 可用资产 2sjP"
:  
available fiscal reserve 现存财政储备 ,P ?TYk  
available profit 可用利润 -&#L4AM%(9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N7%+n*Z  
average 平均；平均数；海损 5r<%xanXW/  
average basic salary 平均基本薪金 "-y\F}TE  
average consumer expenditure 平均消费开支；一般消费开支 w|x=^  
average cost 平均成本 >eg&i(C+  
average cost of land production 增辟土地平均成本 w~EXO;L2  
average daily turnover 平均每日成交额 J'4{+Q_pa  
average daily wage rate 平均每日工资率 }(AUe5aw`G  
average expenditure pattern 平均开支模式 >wjWX{&?  
average growth rate 平均增长率 aTs5^Kh')  
average net fixed assets 固定资产平均净值 f- pt8  
average of relatives 相对价格平均数 TRrO-  
average price 平均价格 .9Bimhc6K  
average propensity to consume 平均消费倾向；一般消费倾向 e0HG"z4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 PKR0y%Ar  
average rate 平均率 "_ b Sy  
average revenue 平均收入；平均收益 PNXZ3:W  
average stock 平均库存；平均存货 L`YnrDZK  
average yearly rent 平均年租 =iRi9r'l  
avoidance of double taxation 避免双重课税 ^Ois]#py  
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 4x=rew>Ew  
5oplV(<?*S  
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