一些有用的会计术语(也不知道发的地方对不对)A

A: :`X!no; {  
A share Ａ股；甲类股份 +[_mSt  
abatement of tax 减税；减扣免税额 UZDXv=r|  
ABN AMRO Bank N.V. 荷兰银行 8x/]H(J  
above-the-line expenditure 线上项目支出；经常预算支出 \.l8]LH  
above-the-line receipt 线上项目收入；经常预算收入 Ng 3r`S"_<  
ABSA Asia Limited 南非联合亚洲有限公司 \#%1t  
absolute change 绝对数值变更 ?y`we6~\1  
absolute expenditure 实际开支 B3NDx+%m  
absolute guideline figure 绝对准则数字 ]ur_G`B  
absolute interest 绝对权益 o1^Rx5  
absolute order of discharge 绝对破产解除令 _Gb O>'kE  
absolute profit margin 绝对利润幅度 1Ht&;V  
absolute value 实值；绝对值 +B#+'  
absolutely vested interest 绝对既得权益 \YMe&[C:o  
absorbed cost 已吸收成本；已分摊成本 i[V\RKH*F  
absorption 吸收；分摊；合并 kh5VuXpe  
absorption rate 吸收率；摊配率；分摊率 
CA[3R  
ACB Finance Limited 亚洲商业财务有限公司 )wdTs>W7  
acceptable form of reciprocity 合理的互惠条件 EZ+L'  
acceptable rate 适当利率；适当汇率 ?j^:jV  
acceptance agreement 承兑协议 X :wfm
b  
acceptance for honour 参加承兑 E9 6` aF{]  
acceptor 承兑人；接受人；受票人 mR3-+dB/  
acceptor for honour 参加承兑人 6U(MHxY  
accident insurance 意外保险 vp2s)W8W  
Accident Insurance Association of Hong Kong 香港意外保险公会 7Bs:u  
accident insurance scheme 意外保险计划 nA4PY]  
accident year basis 意外年度基准 L<H zPg  
accommodation 通融；贷款 i8Xz'Sw07  
accommodation bill 通融票据；空头票据 _|f_%S8a_=  
accommodation party 汇票代发人 "fN=Y$G  
account balance 帐户余额；帐户结余 \\iX9-aI<  
account book 帐簿 `c.P`@KA  
account collected in advance 预收款项 Je &O  
account current book 往来帐簿 Bp9_\4  
account of after-acquired property 事后取得的财产报告 >HL$=J_K?  
account of defaulter 拖欠帐目 zkb[u
"  
account payable 应付帐款 7M,(!*b  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `:#IZ  
account receivable 应收帐款 Rn9e#_Az  
account receivable report 应收帐款报表 ^_5t5>  
account statement 结单；帐单；会计财务报表 ["N_t:9I  
account title 帐户名称；会计科目 +rWcfXOHM  
accountant's report 会计师报告 ]@wKm1%v  
Accountant's Report Rules 会计师报告规则 0i4XS*vPv  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yBkcYHT  
Accounting Arrangements 《会计安排》 F1GFn|OA  
accounting basis 会计基础 /|LQ?n  
accounting by Official Receiver 破产管理署署长呈交的帐目 Q$58K9  
Accounting Circular 《会计通告》 U>0~/o  
accounting class 会计类别 a?1lj,"~R  
accounting date 记帐日期；会计结算日期 Lu5lpeSQ  
accounting for money 款项核算 }F4%5go  
Accounting Officer 会计主任 _ZHDr[  
accounting period 会计报告期；会计期 c@|f'V4  
accounting policy 会计政策；会计方针 b"pN;v  
accounting practice 会计惯例 <pIel   
accounting principle 会计准则 ]QSQr*  
accounting record 会计记录 +N2R'Phv  
accounting report 会计报告 p>h}k_s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fM!@cph(8  
Accounting Society of China 中国会计学会 qlm7eS"sy  
accounting statement 会计报表 5gKXe4}\/|  
accounting system 会计制度；会计系统 yF@72tK  
accounting transaction 会计事项；帐务交易 ZKF #(G  
accounting treatment 会计处理 <Gj]XAoe%  
accounting year 会计年度 ^KUM4. 6  
accretion 增值；添加 :V~ AjV  
accrual 应计项目；应累算数目 *hlinQKs  
accrual basis 应计制；权责发生制 Q`!<2i;  
accrual basis accounting 应计制会计；权责发生制会计 `N;O6 wZ  
accrue 应累算；应计 U[G5<&Z
^  
accrued benefit 应累算利益 %TYe]^/'y  
accrued charges 应计费用 <,</ Ge  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]zh6[0V7V  
accrued expenses 应累算费用 d~;U-  
accrued interest payable 应付利息；应计未付利息 KvmXRf*z  
accrued interest receivable 应收利息；应计未收利息 mk[<=k~  
accrued right 累算权益 jygKw+C  
accruing profit 应累算的利润 {nH*Wu*^  
accumulated fiscal reserve 累积财政储备 
C]M{  
accumulated profit 累积利润；滚存溢利 pGP$2  
accumulated reserve 累积储备 xV.UM8  
accumulation of surplus income 累积收益盈余 >o5eyi  
acquired assets 既得资产 rnQ9uNAu  
acquisition 收购；购置；取得 )F m'i&F_  
acquisition cost 购置成本 8X)1bNGqhe  
acquisition expenses 购置费用 1?{w~cF}  
acquisition of 100% interest 收购全部股权 x }i'2  
acquisition of control 取得控制权 )TOKHN  
acquisition of fixed assets 购置固定资产 YJ{_%z|U  
acquisition of shell “买壳” Y0g6zHk7  
acquisition price 收购价 +t}<e(  
act of God 天灾 X!K:V~WG  
acting partner 执事合伙人 ^3ysY24Q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {jo"@&2S  
active partner 积极参与的合伙人 G$1gk^G's  
active trading 交投活跃 VL2ACv(  
actual circulation 实际流通 $O,IXA  
actual cost 实际成本 gPF5|% 3)  
actual expenditure 实际开支；实际支出 w%eEj.MI|i  
actual income 实际入息；实际收入；实际收益 ~"22X`;h[G  
actual market 现货市场 79Q>t%rD[  
actual price 现货价；实际价格 1G 63eH)!  
actual profit 实际利润 %i@Jw  
actual quotation 实盘；实际价位；实际报价 6B@{X^6y  
actual year basis 按实际年度计算 "2GssBa  
actuals 实货 _Sult;y"u  
actuarial investigation 精算调查 XT\Q"=FD  
actuarial principle 精算原则 I=|}%WO#  
actuarial report 精算师报告 J4jL%5t  
Actuarial Society of Hong Kong 香港精算学会 jo ~p#l.'  
actuarial valuation 精算师估值 :+UahwiRD"  
actuary 精算师 U_AmRiy  
ad referendum agreement 暂定协议；有待覆核的协定 ya'OI P `  
ad valorem duty 从价税；按值征税 { u1\M  
ad valorem duty system 从价税制 bf
$4Z: Y  
ad valorem fee 从价费 leO..M  
ad valorem tariff 从价关税 8~vE  
additional allowance 额外免税额 @mu=7_$U  
additional amount for unexpired risk 未过期风险的额外款额 eG%Q 3h  
additional assessable profit 补加应评税利润 b_-?ZmV^r  
additional assessment 补加评税 |oTA$bln  
additional commitment 额外承担 5 DvD  
additional commitment vote 额外承担拨款 z[De?8=)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 99?: 9g  
additional dependent parent allowance 供养父母额外免税额 d1n*wVl  
additional provision 额外拨款 xkmqf7w  
additional stamp duty 附加印花税 g:fzf>oQ>p  
additional tax 补加税罚款；补加税款 A9ru]|?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]VHO'z\m  
adjudged bankrupt 被裁定破产 K5:>  
adjudicated bankrupt 裁定破产人 5hE mXZ%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q5/BEUkC  
adjudication of bankruptcy 裁定破产；宣告破产 btv.M  
adjudication of insolvency 裁定无力偿还债务 'Y:ZWac,  
adjusted actual 经调整的实数；调整后的实数 lwp(Pq  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~ A4_  
adjusted figure 经调整的数字；调整后的数额 P> ilRb  
adjusted liabilities 经调整的负债；调整后的负债 TZ]o6Bb  
adjusted loss 经调整的亏损；调整后的亏损 <hmRr  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 (xlAS  
adjusted profit 经调整的利润；调整后的利润 <#No t1R  
adjusted surplus 经调整的盈余额；调整后的盈余额 ,|Lf6k  
adjusted value 经调整的价值；调整后的价值 -aF\ u[b  
adjustment 调整；修订；理算〔保险〕 wd0*"c@  
adjustment centre 调剂中心 +G lb  
adjustment lag 调整过程的时间差距；调整时差 0v'FE35~s  
adjustment mechanism 调整机制 fv?vfI+m  
adjustment of loss 亏损调整 6YpP/ K  
adjustment process 调整过程；调整程序 EmubpUS;  
adjustment range 调整幅度 7&{[Y^R]"  
administered exchange rate 受管制汇率 3Fl!pq]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9ZXEy }q57  
administration expenses 行政费用 LSW1,}/B  
administration fee 手续费；行政费 */E5<DO  
administration in bankruptcy 破产管理 M_EXA _  
administration order 遗产管理令 J:JkX>n%k=  
administrator 管理人；遗产管理人 G$!JJ. )d  
administrator of the estate 遗产管理人 QzX|c&&>u2  
admission of debt 债项承认书 n0<I  
admission of proof 接纳债权证明 ,]qTJ`J  
advance 放贷款项；垫付款项；预支款项；预付款项 9#ZR0t.cY  
advance account 暂支帐目；预付款帐户 ELqpIXq#  
advance compensation 预付补偿金 t+@UC+aW  
advance from shareholder 股东垫款 Gtpl5gQH  
advance pending reimbursement 预支以待日后付还 l8Ks{(wh
 
advanced economy 先进经济体系 V [KFZSA  
advancement 预付；预付财产 Rw#4 |&  
advances warrant 垫款令 si.w1  
advancing 贷出 KG8Km  
adverse balance 逆差 MW$ X4<*KD  
adverse exchange 逆汇 }[m,HA<j  
advertisement addressed to shareholders 在报章刊登的致股东通告 -=CZhp  
advice for collection 托收通知书 cop \o4ia  
advice of drawing 提款通知书；汇票通知书 w5tcO%+k1  
advice of payment 付款通知 sGs_w:Hn  
Advisory Committee [Securities and Futures Commission] +ZK12D}  
谘询委员会〔证券及期货事务监察委员会〕 ;u "BCW  
Advisory Committee on Diversification 经济多元化谘询委员会 >^q7:x\  
affidavit 誓章；遗产申报誓章 LIZsDTU  
affidavit of no receipt 述明无收款的誓章 -"Hy%wE  
affiliate 联号；联营公司；附属公司 B6gn(w3  
affiliated company 附属公司；联号；联营公司 d2XSw>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 U#=5HzE  
affordability 负担能力 :]g>8sWL  
African Development Bank [AfDB] 非洲开发银行 ROc)LCA  
after-acquired property 事后取得的财产 ir/-zp_  
after-hours dealing 市后交易 C}>Pn{wY9  
after-tax profit 税后盈利；税后利润；税后溢利 a
S,M=uqqK  
agency agreement 代理协议 G34fxhh  
agency expenses 代理机构的开支 IGC:zZ~z  
agency fee 代理费 JNZ
O7s  
Agency Law 《代理法》 o+j~~P  
agent 代理人；承销人 |}Wm,J  
agent of company 公司代理人 XFv)]_G  
agent's fee 代理人费；经纪费 py8)e7gX=  
aggregate 总计；总数；总体数字 \sZT[42  
aggregate amount 总款额；总额
}2nmfm!  
aggregate assets and liabilities 总体资产与负债 XzF-g*e  
aggregate at constant price 按固定价格计算的总体数字 ,KyG^;Riy  
aggregate demand 总需求 y.PsC '  
aggregate gross position 总持仓量 O<KOsu1WW  
aggregate limit 总限额 1x8zub B  
aggregate of salaries tax 合计薪俸税 y/(60H,{{  
aggregate performance 总体表现；总体业绩  ^D.u   
aggregate supply 总体供应 :,'yHVG\  
aggregate surplus 总盈余 aIXN wnq  
aggregate total 整体总额 nS5g!GYY,k  
aggregate value 总值；合计价值 C@#KZ`c)  
aggregated basis 合计基准 Q 
eZg l!  
aggregated net chargeable income 合计应课税入息实额 JsZLBq*lP  
aggregation 合并计算；合计；总和 H0P:t(<Gt  
aggregation of incomes of husband and wife 夫妇入息合并计算 T}55ZpSC&  
aggregation of property 财产的总和 $9%UAqk9  
agio 差价；贴水 41Nm+$m  
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》 jM%8h$&E  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 94CHxv  
《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》 lI*uF~ 'D  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X]T&kdQ6q  
《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^ [Y:I'\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $YztLcn  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "k'P #v{f  
agreement for a settlement 授产协议 ObyF~j}j  
agreement for assignment 转让协议 cq#=Vb  
agreement for sale 售卖协议；买卖协议 s-"oT=  
agreement for sale and purchase 买卖协议 1X,\:F.-+  
agreement for the payment of interest 支付利息协议 -D&d1`N4  
agreement for the repayment of money 还款协议 qQ T^d  
agreement of reinsurance 再保险协议 D%%@+3a  
Agricultural Bank of China 中国农业银行 (ibj~g?U,  
air passenger departure tax 飞机乘客离境税 +{dJGPoY]p  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |ycN)zuE  
airport tax 机场税 W#sCvI@  
alcohol duty 酒精税 ["7]EW\!:  
alienation 让与；让渡；转让 Vu1swq)l  
alimony 生活费；赡养费 *ud/'HR8]  
All Ordinaries Index [AOI] 所有普通股指数 mi&mQQ  
all risks 全险；综合险 V|`w/P9g4  
All Sales Record for Stock Market 《股票市场成交报告》
,JONc9  
Allied Capital Resources Limited 新联财务有限公司 og)
f?4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `\Ye:$q  
allocation letter 拨款信件 W'3~vQF  
allocation of fund 分配款项；预留款项 <C{uodFll  
allocation of profit 利润分配；溢利分配 vL ]z3  
allocation warrant 拨款令 Cak-J~=  
allotment 分配；配股 h'|J$  
allotment notice 股份配售通知；配股通知 jk9/EmV*r  
allotment of shares 股份分配 :9Mqwgk,;3  
allowable 可获宽免；免税的 
KnxK9  
allowable business loss 可扣除的营业亏损 MNWuw;:v  
allowable expenses 可扣税的支出 D9/PVd&#  
allowance 免税额；津贴；备抵；准备金 k+;XQEH  
allowance for debts 债项的免税额 T'${*NVn  
allowance for depreciation by wear and tear 耗损折旧免税额 /&!4oBna  
allowance for funeral expenses 殡殓费的免税额 M%"{OHj!o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >#EOCo  
allowance for repairs and outgoings 修葺及支出方面的免税额 &{zRuF  
allowance to debtor 给债务人的津贴 4KnrQ-D  
alteration of capital 资本更改 F|! ib5  
alternate trustee 候补受托人 {}DoRpq=  
amalgamation 合并 6X[Mn2wYW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >NMq^J'/  
ambit of charges 征税范围；收费范围 _]6n]koD,  
amended valuation 经修订的估值 rJw Ws  
American Commodities Exchange 美国商品交易所 G^&P'*  
American Express Bank Limited 美国运通银行 H%G|8,4  
American Stock Exchange 美国证券交易所 Gzkvj:(V  
amortization 摊销 (pT7m  
amount due from banks 存放银行同业的款项 (Y:?qy  
amount due from banks abroad 存放海外银行同业的款项 }zyh!  
amount due from holding companies 控股公司欠款 ?my2dd,|  
amount due from local banks 存放本港银行同业的款项 "U o~fJ  
amount due to banks 银行同业的存款 .Hm1ispq  
amount due to banks abroad 海外银行同业的存款 A| s\5"??  
amount due to holding companies 控股公司存款 T))F r:  
amount due to local banks 本港银行同业的存款 !.@F,wZvY  
amount due to outport banks 外埠银行同业的存款 9*;OHoDh  
amount for note issue 发行纸币的款额 Ac8t>;=&  
amount of bond 担保契据的款额 &b9bb{y_$K  
amount of consideration 代价款额 v0u, :eZ4  
amount of contribution 供款数额 qLa6c2o,  
amount of indebtedness 负债款额 >eucQ]  
amount of principal of the loan 贷款本金额 fp?cb2'7  
amount of rates chargeable 应征差饷数额 7QM1E(cMg  
amount of share capital 股本额 "a=dx| Z  
amount of sums assured 承保款额 RhD
 
amount of variation 变动幅度 P&5kO;ia  
amount of vote 拨款数额 nl+8C}=u  
amount payable 应付款额 ,?(U4pzX  
amount receivable 应收款额 &@fW6},iW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gtRVXgI  
analysis 分析 @BoZZ  
ancillary risk 附属风险
?L+|b5
RS  
annual account 周年帐目；周年帐目报表；年度决算；年结 z6uHe{|  
annual accounting date 年结日期 *yqke<o9)  
annual allowance 每年免税额；年积金；年度津贴；年津 NEW0dF&)  
annual balance 年度余额 G0b##-.'^  
annual disposable income 每年可动用收入 /amWf^z  
annual estimates 周年预算 bEB9J- Q  
annual fee 年费 SdNxSD$Q  
annual general meeting 周年大会 6ac_AsFK  
annual growth rate 年增率；每年增长率 \e' oAhM  
annual long-term supplement 长期个案每年补助金 e`bP=7`
0  
annual pensionable emolument 可供计算退休金的年薪 6wH:jd9,  
annual report 年报 Ls
/*&u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w-P;E!gTt  
annual return 周年报表；周年申报表；每年报税表格 f[Xsri  
Annual Return Rules 《周年报表规则》 2U&+K2  
annual review of consumer prices 每年消费物价回顾 }.r)  
annual roll-forward basis 逐年延展方式 Y lhKP;  
annual salary 年薪 Svt%*j  
annual statement 年度报表；年度决算表 .Z(Q7j^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  & {=}U  
annuitant 年金受益人 ~mC>G 4y$a  
annuity 年金 _71&".A  
annuity contract 年金合约 g4&f2D5  
annuity on human life 人寿年金 .$a|&P=S  
antecedent debt 先前的债项 w}0rDWuR[  
ante-dated cheque 倒填日期支票 BMItHn].  
anticipated expenditure 预期开支 =}'7}0M_=  
anticipated net profit 预期纯利 ?^WX]SAl  
anticipated revenue 预期收入 ;^cMP1SH  
anti-inflation measure 反通货膨胀措施 z-^/<u1p  
anti-inflationary stance 反通货膨胀立场 IAMtM
O^L  
apparent deficit 表面赤字 bKk7w#y  
apparent financial solvency 表面偿债能力 KN'twPFq  
apparent partner 表面合伙人 %J+k.UrM  
application for personal assessment 个人入息课税申请书 &neB$m3y  
application of fund 资金应用 xtK}XEhG!  
application to release as liquidator and to destruct the books of accounts and documents 8@r>`c  
申请免除清盘人职务及毁灭帐簿与文件 OmZK~$K_  
appointed actuary 委任精算师 x\8gb
#8  
appointed auditor 委任核数师；委任审计师 m O"Rq5  
appointed trustee 委任的受托人 J|CCTXT  
appointer 委任人 F`CDv5  
apportioned pro rata 按比例分摊 uTvf[%EHW  
apportionment 分配；分摊 \_MWZRMc5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y8for'  
apportionment formula 分摊方程式 K0\`0E
^,  
apportionment of estate duty 遗产税的分摊 GW2v&Ul7(  
appraisal 估价；评估 jvhD_L/  
appreciable growth 可观增长 c=<^pCa9t1  
appreciable impact 显着影响 mh35S!I3I^  
appreciable increase 可观增长 Sg1,9[pb  
appreciation 增值；升值 d>wG6Z,|  
appreciation against other currencies 相对其他货币升值 q#`;G,rs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YGhHIziI  
appreciation tax 增值税 n/^QPR$>.  
appropriation 拨款；拨用；拨付 vH@$?b3VP  
appropriation account 拨款帐目 o3HS|  
Appropriation Bill 拨款法案 lHO.pN`2  
appropriation-in-aid system 补助拨款办法 \wV
?QH  
approved assets 核准资产 ceAefKdb  
approved basket stock 认可一篮子证券 Kir|in)r0  
approved budget 核准预算 SDO~g~NTp  
approved charitable donation 认可慈善捐款 &Qt1~#1  
approved charitable institution 认可慈善机构 'grb@+w(
 
approved currency 核准货币；认可货币 *}Rd%'  
approved estimates 核准预算 7eG@)5Uy  
approved estimates of expenditure 核准开支预算 ZWx4/G  
approved overseas insurer 核准海外保险人 (qDJgf4fgn  
approved overseas trust company 核准海外信托公司 Ca0t}`
<S  
approved pooled investment fund 核准汇集投资基金 `tm(3pJ  
approved provident fund scheme 认可公积金计划 xI8v'[3  
approved provision 核准拨款 a]
4|XJ_  
approved redeemable share 核准可赎回股份 PcvA/W  
approved regional stock 认可地区性证券 MJ.Kor  
approved retirement scheme 认可退休金计划 f0g&=k{OD  
approved subordinated loan 核准附属贷款 Ps~)l#gue  
arbitrage 套戥；套汇；套利 :U-yO 9!j  
arbitrageur 套戥者；套汇者 CN7qqd  
arbitrary amount 临时款项 9
4.M8  
arrangement 措施；安排；协定 8\[q
R_LV  
arrears 欠款 y|YhDO  
arrears of pay 欠付薪酬 HK<oNr.d52  
arrears of revenue 逾期未收税款；逾期未收的帐项 !DeU8.%  
articles of association 组织章程；组织细则；组织章程细则 sJ|IW0Mr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nG"Ae8r  
ascertainment of profit 确定利润 #DcK{
|ty  
"Asia Clear" “亚洲结算系统” 0vM,2:kf*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !}HT
&N8[r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v9Ez0 :)  
Asian Development Fund [ADF] 亚洲发展基金 OoR0>!x Z  
Asian dollar bond 亚洲美元债券 k)JwCt.%  
Asian dollar market 亚洲美元市场 LY!.u?D`P  
Asian dollar rate 亚洲美元利率 6 i]B8Ziq{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "`5BAv;u  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 m ,TYF  
asked price 沽盘；喊价；索价；卖方报价 5v
#_2Ih  
assessable income 应评税入息 ^Xsl
j  
assessable loss 应评税亏损 C-ipxL"r  
assessable profit 应评税利润 ; J8 25CE  
assessable value 应评税值 9_pOV%Qs  
assessed profit 估定利润 eh$T 3_#q  
assessed value 经评估价值 L!kbDbqn  
assessment 评税；评定；估价；评税单 j~Ubpf  
assessment number 评税编号；估价编号 r$-]NYPi  
assessment of additional tax 补加税评税 F% K}&3  
assessment of performance 业绩评估；实绩评价 u/L\e.4  
Assessor 评税主任 lF!Iu.MM 9  
asset price bubbles 资产价格泡沫 yy|F6Pq3`  
asset-backed securities 具资产保证的证券 ;]SP~kG  
assets accretion 资产增值 04R-}  
assets and liabilities 资产与负债 [7SR2^uf<j  
assets betterment statement 资产递增表；资产改进表 FcZ)_m6m  
assets lending 实物放款；有抵押贷款 X.!|#FWb+  
assets of the company passing on the death 死者去世时转移的公司资产 )F4P-u  
assets pledged as security for liabilities 用作负债抵押的资产 d!]_n|B@9  
assets portfolio 资产投资组合 Y/< ],1U  
assets price 资产价格 5*7 \Yjk?  
assets quality 资产质素 d512Y[ R  
assets realization 资产变现 ]Q0+1'yuK  
assets refinancing arrangement 资产再集资安排 Md,KW#  
assets securitization 资产证券化 =qVD"Z]z  
assets situated outside Hong Kong 在香港以外地方的资产 eLAhfG  
assets stripping 削减资产；拆卖资产 zAdZXa[MRY  
assets value 资产值 .[4Dvt|>6  
assignee 承让人 B>W!RyH8o  
assignment 转让；转让书；转让契 FrryZe=  
assignment of interest 权益转让 Qape DU;  
assignment of letters patent and trade mark 专利证书及商标转让 96 !e:TU  
assignment of property 物业转让；物业转让书 itW~2#nJz  
assignment right 转让权 Ro|%pT  
assignor 转让人 )YP9  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 " tUF,G(<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 73OYHp_j  
associate member 附属会员 F[5\ x0  
associated body corporate 相联法人团体 #y&O5    
associated company 相联公司；联属公司 Sx3R2-!Z  
associated corporation 相联法团 BTu_$5F  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;J3 (EB  
公认会计师公会〔英国〕 N/&t)7  
Association of Futures Exchange Brokers 香港期货经纪协会 R3=]Av46  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #$[}JiuL/  
association of underwriters 承保人组织  rVo?I  
assumption of control 接管 _Q1[t9P"  
assurance 担保；保险；转易；转易书 oCftI':@  
assurance of interest 权益的转易 S
*-/#j  
at 19XX price 按一九ＸＸ年价格计算 `<:D.9vO "  
at a discount 按赔价计算；按贴水价格计算；打折扣 `vPc&.
-K  
at a premium 按溢价计算；按升水价格计算 'P^6H$0  
at call 通知付款；按通知 ZBAtRs  
at constant market price 按固定市价计算 gP?uLnzvi  
at constant price 按固定价格计算 b];p/V# <  
at cost 按成本计算 }}'0r2S  
at current market price 按当时市价计算；按现时市价计算 u`2[V4=
L  
at current price 按当时价格计算；按现时价格计算 D8''q%  
at factor cost 按要素成本计算；按生产要素成本计算 xi
=\]  
at money-of-the-day price 按付款当日价格计算 8#MiM . f  
at or better 按指定或较佳价位〔买卖指令〕 BcvCm+.S:  
at par 按面值计算；平价 _v9P0W^.7  
at sight 见票即付 ZOK,P
 
at the close 按收市盘 f2"
1^M  
at the opening 按开市盘 (7qdrAeP  
attestation 见证；见证条款 WTcrfs)T  
at-the-money option 平价期权 *uq}jlD`!  
attorney 受权人；受托代表人 ?Hd/!I&  
attornment 新拥有人承认书 #&cNR_"w  
attributable profit 可归属利润 RN%*3{-  
attributable share value 可归属股份价值 R}-<ZJe  
Auckland Stock Exchange 奥克兰证券交易所 kCu"G  
auction 拍卖 oe
8six
Z[  
auctioneer 拍卖商 1eZ759PoO  
audit 审计；核数 Oa'DVfw2J  
Audit Commission 审计署 -$[o:dLO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4{s3S2f=  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 -Pr1
r  
audit review 帐目审查 X. =%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 GuV.7&!x  
audited account 审计帐目；经审计的帐目 X7*i-v@  
audited annual account 经审计的周年帐目 2)A% 'Akf  
audited balance sheet 经审计的资产负债表 K6=i\   
auditor 核数师；核数主任；审计师 5)rMoYn25  
auditor's certificate 核数师证明书；审计师证明书 m;S!E-W  
auditor's report 核数师报告；审计师报告 O{^ET:K@  
Aussie bond 澳元债券 1FCHqqZ=  
austerity budget 紧缩预算 .FarKW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _i=431Z40  
Australia All Ordinaries Index 澳洲所有普通股票指数 W]]@pbG"H\  
Australian Dollar [AUD] 澳元 BJ0P1vh6M  
Australian Options Market 澳大利亚期权市场 JFyw,p&xB  
Australian Securities Commission 澳洲证券事务监察委员会 }W:Rg}v  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 I,*zZNvRi  
Australian Stock Exchange 澳大利亚证券交易所 c==5cMUg  
Austrian Schilling [ATS] 奥地利先令 ,co~@a@9  
authentication 认证；鉴证 YTc X4cC  
authority to purchase 委托购买证；委购书 s7A3CY]->  
authorization 认可；核准；授权；授权书 P;V$%r`yD  
authorization by direction 指示授权 |#_F  
authorization by instruction 指令授权 %yjz@  
authorization by warrant 令状授权 E^)>9f
7  
authorization of unit trust 单位信托的认可 m~[4eH,  
authorized agent 指定代理人 \; 9log<Z  
authorized capital 法定资本 m44"qp  
authorized clerk 出市员 w)#Lu/  
authorized dealer 认可交易商 LFzL{rny!U  
authorized financial institution 认可财务机构 BwLggo  
authorized fund 认可基金 (R.l{(A  
authorized fund house 获授权的基金公司；认可基金公司 kBh*@gf  
authorized institution 认可机构 ~o_zV'^f@o  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 pk%%}tP<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #-]!;sY>  
authorized insurer 获授权保险人；获认可承保人 I%^Bl:M  
authorized investment 特准投资项目 !mjrI "_  
authorized person 获授权人 ^\
N@qL  
authorized representative 获授权代表 yHXQCWY{8;  
authorized share capital 法定股本 Ft<6`C  
automated quotation system 自动报价系统 W>+/N4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] wM-I*<L>  
自动交易系统〔香港期货交易所有限公司〕 'ie+/O@G  
automatic adjustment mechanism 自动调整机制 8|z@"b l)  
automatic adjustment system 自动调整系统 {RmN1'%  
Automatic Clearing House 自动票据交换所 U,tl)(!@Q-  
automatic exchange rates accumulation system 自动化汇率累集系统 O`;e^PhN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #OQT@uF!
 
automatic teller machine [ATM] 自动柜员机 A-&'/IHR"B  
autopay 自动转帐 6UK}?+r~  
available assets 可用资产 j(QK0"z  
available fiscal reserve 现存财政储备 z0jF.ub  
available profit 可用利润 S [$Os7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 .|VWYN  
average 平均；平均数；海损 RT`jWWh*Lo  
average basic salary 平均基本薪金 x%Fy1.  
average consumer expenditure 平均消费开支；一般消费开支 )y .1}R2[  
average cost 平均成本 mj7Em&  
average cost of land production 增辟土地平均成本 yP
~O C|Z  
average daily turnover 平均每日成交额 X!AD]sK  
average daily wage rate 平均每日工资率 >Oz~j>jL  
average expenditure pattern 平均开支模式
xoYaL  
average growth rate 平均增长率 3G.-JLhs  
average net fixed assets 固定资产平均净值 f]*TIYicc  
average of relatives 相对价格平均数 @hG]Gs[,o  
average price 平均价格 `{B<|W$=  
average propensity to consume 平均消费倾向；一般消费倾向 x\R%hGt  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (QFu``ae+  
average rate 平均率 sT<XZLu  
average revenue 平均收入；平均收益 w vQ.9  
average stock 平均库存；平均存货 m~<<ok_  
average yearly rent 平均年租 (nUSgZz5  
avoidance of double taxation 避免双重课税 K]Rb~+a<  
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 -NL=^O$G  
1<n'F H3  
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