一些有用的会计术语(也不知道发的地方对不对)A

A: k={1zl ;  
A share Ａ股；甲类股份 C9?mxa*z  
abatement of tax 减税；减扣免税额 6O,k! y>  
ABN AMRO Bank N.V. 荷兰银行 #w%-IhP  
above-the-line expenditure 线上项目支出；经常预算支出 V|@bITJ?7  
above-the-line receipt 线上项目收入；经常预算收入 /ojx$Um  
ABSA Asia Limited 南非联合亚洲有限公司 qCI7)L`  
absolute change 绝对数值变更 \]4EAKJE  
absolute expenditure 实际开支 qpFxl  
absolute guideline figure 绝对准则数字 =8#.=J[/  
absolute interest 绝对权益 lx4pTw1  
absolute order of discharge 绝对破产解除令 $)@D(m,ybd  
absolute profit margin 绝对利润幅度 rR":}LA^d  
absolute value 实值；绝对值 b>QdP$>  
absolutely vested interest 绝对既得权益 )NhC+=N  
absorbed cost 已吸收成本；已分摊成本 ]VQd*~ -  
absorption 吸收；分摊；合并 iS)-25M'  
absorption rate 吸收率；摊配率；分摊率 r'yNc&~  
ACB Finance Limited 亚洲商业财务有限公司 UUDHknm"  
acceptable form of reciprocity 合理的互惠条件 ROn@tW  
acceptable rate 适当利率；适当汇率 UapU:>!"`  
acceptance agreement 承兑协议 VqvjOeCbH  
acceptance for honour 参加承兑 .'A1Eoo0d  
acceptor 承兑人；接受人；受票人 ;^bfLSWm{  
acceptor for honour 参加承兑人 ]B;`Jf  
accident insurance 意外保险 OS`jttU@  
Accident Insurance Association of Hong Kong 香港意外保险公会 ip<VRC5`5  
accident insurance scheme 意外保险计划 sgP{A}4
W  
accident year basis 意外年度基准 CR23$<FC  
accommodation 通融；贷款 @Ol(:{<  
accommodation bill 通融票据；空头票据 t O.5  
accommodation party 汇票代发人 P<Bx1H-z-  
account balance 帐户余额；帐户结余 O>+=cg  
account book 帐簿 UFT JobU  
account collected in advance 预收款项 p~3
x=X4  
account current book 往来帐簿 0
ZwXuq  
account of after-acquired property 事后取得的财产报告 k L6s49  
account of defaulter 拖欠帐目 /d}"s.3p  
account payable 应付帐款 BFw_T3}zn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {e|.AD  
account receivable 应收帐款 %w[Z/  
account receivable report 应收帐款报表 8#JX#<HEo  
account statement 结单；帐单；会计财务报表 TW>GYGz  
account title 帐户名称；会计科目 w!H(zjv&(  
accountant's report 会计师报告 >i*,6Psl[Z  
Accountant's Report Rules 会计师报告规则 JDR_k  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Uc:NW   
Accounting Arrangements 《会计安排》 ^CLQs;zXE  
accounting basis 会计基础 !@ ]IJ"\  
accounting by Official Receiver 破产管理署署长呈交的帐目 *GoTN  
Accounting Circular 《会计通告》 ssLswb  
accounting class 会计类别 >w<w*pC  
accounting date 记帐日期；会计结算日期 @%x2d1FS  
accounting for money 款项核算 nS3Aadm  
Accounting Officer 会计主任 d/yF}%0QI  
accounting period 会计报告期；会计期 NjZ~b/  
accounting policy 会计政策；会计方针 ^wWbW&<Tg  
accounting practice 会计惯例 O=+$XPa|  
accounting principle 会计准则 L$3lsu!4n  
accounting record 会计记录 R 39_!  
accounting report 会计报告 XfE9QA[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 q 0F6MAXj  
Accounting Society of China 中国会计学会 fWq*Op.]c  
accounting statement 会计报表 V:L%GWU  
accounting system 会计制度；会计系统 DFWO5Y_  
accounting transaction 会计事项；帐务交易 h_#=
f(.'j  
accounting treatment 会计处理 u#EcR}=]  
accounting year 会计年度 XEA5A.uc  
accretion 增值；添加 cQhr{W,Un  
accrual 应计项目；应累算数目 v]{UH{6  
accrual basis 应计制；权责发生制 =MQ/z#:-P  
accrual basis accounting 应计制会计；权责发生制会计 .\_RavW23  
accrue 应累算；应计 T4wk$R L  
accrued benefit 应累算利益 `K
5*Fjx  
accrued charges 应计费用 % Q6 za'25  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?[Y(JO#  
accrued expenses 应累算费用 Y&yfm/Ru  
accrued interest payable 应付利息；应计未付利息 f0SrPc v  
accrued interest receivable 应收利息；应计未收利息 bD,X.  
accrued right 累算权益 Jf?6y~X>Y  
accruing profit 应累算的利润 O%kUj&h^  
accumulated fiscal reserve 累积财政储备 }ww/e\|Nt=  
accumulated profit 累积利润；滚存溢利 Bz_'>6w  
accumulated reserve 累积储备 zsJ# CDm  
accumulation of surplus income 累积收益盈余 p" >*WQ   
acquired assets 既得资产 f/O6~I&
g  
acquisition 收购；购置；取得 e1-tpD:J  
acquisition cost 购置成本 !Nx1I  
acquisition expenses 购置费用 SC~k4&xy  
acquisition of 100% interest 收购全部股权 HQ-++;Q  
acquisition of control 取得控制权 ~>(~2083*;  
acquisition of fixed assets 购置固定资产 )L:e0u  
acquisition of shell “买壳” 1X5g(B  
acquisition price 收购价 JXJ+lZmsz  
act of God 天灾 u|t l@_  
acting partner 执事合伙人 o:Kw<z,$H  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -&Xv,:'?  
active partner 积极参与的合伙人 IyHbl_P ^  
active trading 交投活跃 *p $0(bz  
actual circulation 实际流通
/_l
\7MeI  
actual cost 实际成本 ~i;{+j6Ho!  
actual expenditure 实际开支；实际支出 t([}a~1}  
actual income 实际入息；实际收入；实际收益 e9[72V  
actual market 现货市场 J;obh.}u"{  
actual price 现货价；实际价格 dW4jkjap  
actual profit 实际利润 =|P &G~]  
actual quotation 实盘；实际价位；实际报价 [o#% Eg;  
actual year basis 按实际年度计算 @5nFa~*K%  
actuals 实货 @/<UhnI  
actuarial investigation 精算调查 * HKu%g  
actuarial principle 精算原则 >E+g.5 ,:W  
actuarial report 精算师报告 d:';s~  
Actuarial Society of Hong Kong 香港精算学会 sRD fA4/TF  
actuarial valuation 精算师估值 RJ3oI+gI  
actuary 精算师 .^{%hc*w4  
ad referendum agreement 暂定协议；有待覆核的协定 WChP,hw  
ad valorem duty 从价税；按值征税 uTR
^K=Ve  
ad valorem duty system 从价税制 QnVr)4"  
ad valorem fee 从价费 l@B9}Icq  
ad valorem tariff 从价关税 acl<dY6  
additional allowance 额外免税额 DD$>3`  
additional amount for unexpired risk 未过期风险的额外款额 W\kli';jyC  
additional assessable profit 补加应评税利润 G@H!D[wd  
additional assessment 补加评税 "9s_[e  
additional commitment 额外承担 A0)^I:&  
additional commitment vote 额外承担拨款 f zo'9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h) Wp  
additional dependent parent allowance 供养父母额外免税额 (*$b
TI/~  
additional provision 额外拨款 jCJcVO>OZ  
additional stamp duty 附加印花税 DRQx5fgL  
additional tax 补加税罚款；补加税款 Gc|)4c  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 mtv8Bm=<  
adjudged bankrupt 被裁定破产 @[3c1B6K  
adjudicated bankrupt 裁定破产人 tNTSy
=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 YGyv)\  
adjudication of bankruptcy 裁定破产；宣告破产 ps 3)d  
adjudication of insolvency 裁定无力偿还债务 k|)fl l  
adjusted actual 经调整的实数；调整后的实数 ?A3L8^tR  
adjusted current assets 经调整的流动资产；调整后的流动资产 1.!U{>$  
adjusted figure 经调整的数字；调整后的数额 }9S}?R  
adjusted liabilities 经调整的负债；调整后的负债 0y9 b0G  
adjusted loss 经调整的亏损；调整后的亏损 H\S)a FY[  
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 lDYgtUKG  
adjusted profit 经调整的利润；调整后的利润 O{X~,Em=q  
adjusted surplus 经调整的盈余额；调整后的盈余额 W r/-{Wt  
adjusted value 经调整的价值；调整后的价值 lv 8EfN  
adjustment 调整；修订；理算〔保险〕 qG6s.TcG  
adjustment centre 调剂中心 sP(+Z^/  
adjustment lag 调整过程的时间差距；调整时差 5M
l=<^  
adjustment mechanism 调整机制 HK!ecQ^+  
adjustment of loss 亏损调整 6$r\p2pi0  
adjustment process 调整过程；调整程序 )]1hN;Nz  
adjustment range 调整幅度 6CBk=)qH  
administered exchange rate 受管制汇率 I$7eiW @  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +& r!%j7  
administration expenses 行政费用 OjUPvR2 0  
administration fee 手续费；行政费 `
t U  
administration in bankruptcy 破产管理 Z4VFfGCTL  
administration order 遗产管理令 \~5|~|9<  
administrator 管理人；遗产管理人 lxL5Rit@Px  
administrator of the estate 遗产管理人 KG'i#(u[  
admission of debt 债项承认书 6TW7E}a.  
admission of proof 接纳债权证明
n[ B~C  
advance 放贷款项；垫付款项；预支款项；预付款项 A0DGDr PD  
advance account 暂支帐目；预付款帐户 /\8Il+0  
advance compensation 预付补偿金 P"w\hF  
advance from shareholder 股东垫款 |H5.2P&9-5  
advance pending reimbursement 预支以待日后付还 7{|QkTgC  
advanced economy 先进经济体系 So a
qmY;+  
advancement 预付；预付财产 Op'a=4x]  
advances warrant 垫款令 CFaY=Cy  
advancing 贷出 OBWWcL-  
adverse balance 逆差 @RoZd?  
adverse exchange 逆汇 ^LMgOA(7  
advertisement addressed to shareholders 在报章刊登的致股东通告 /5ZX6YkeH  
advice for collection 托收通知书 bKo %Ak,  
advice of drawing 提款通知书；汇票通知书 L!fTYX#K]  
advice of payment 付款通知 11=$]K>  
Advisory Committee [Securities and Futures Commission] 'X?xn@?  
谘询委员会〔证券及期货事务监察委员会〕
jo`ZuN{
 
Advisory Committee on Diversification 经济多元化谘询委员会 $m4-^=  
affidavit 誓章；遗产申报誓章 x)::^'74  
affidavit of no receipt 述明无收款的誓章 g@`i7qN  
affiliate 联号；联营公司；附属公司 ":Dm/g  
affiliated company 附属公司；联号；联营公司 iQ)ydY a  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;m(iKwDt  
affordability 负担能力 sl]<A[jR  
African Development Bank [AfDB] 非洲开发银行 4V,.Oi  
after-acquired property 事后取得的财产 /'
/I^ab  
after-hours dealing 市后交易 isZ5s\  
after-tax profit 税后盈利；税后利润；税后溢利 3P cVE\GN  
agency agreement 代理协议 }|P3(*S  
agency expenses 代理机构的开支 .hl_zc#  
agency fee 代理费 ~r--dU  
Agency Law 《代理法》 W:]FYC  
agent 代理人；承销人 Ww7Ya]b.k  
agent of company 公司代理人 3A#Tn7  
agent's fee 代理人费；经纪费 GShxPH{_
j  
aggregate 总计；总数；总体数字 -JMn?]  
aggregate amount 总款额；总额 H71sxek3  
aggregate assets and liabilities 总体资产与负债 Wc3z7xK1@  
aggregate at constant price 按固定价格计算的总体数字 P-@MLIC{  
aggregate demand 总需求 7zM:z,  
aggregate gross position 总持仓量 "j^i6RS  
aggregate limit 总限额 ^Bx[%  
aggregate of salaries tax 合计薪俸税 fj_23{,/"g  
aggregate performance 总体表现；总体业绩 ";K w?  
aggregate supply 总体供应 >fPo_@O  
aggregate surplus 总盈余 QZ a.c  
aggregate total 整体总额 pO`KtagL  
aggregate value 总值；合计价值 X]0>0=^  
aggregated basis 合计基准 <L&EH@T  
aggregated net chargeable income 合计应课税入息实额 *DL7p8  
aggregation 合并计算；合计；总和 OK[J h  
aggregation of incomes of husband and wife 夫妇入息合并计算 {K,In)4  
aggregation of property 财产的总和 *%j$i_  
agio 差价；贴水 Y=Vbs x  
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》 %Y^J''  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment oUv26t~  
《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》 u!_l/'\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #z `W ,^C  
《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》 ,erw(7}'.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment / ;]5X  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ht3.e[%'b  
agreement for a settlement 授产协议 (`P\nnb  
agreement for assignment 转让协议 }#XFa#  
agreement for sale 售卖协议；买卖协议 [0H0%z#tU&  
agreement for sale and purchase 买卖协议 }Z!D?(  
agreement for the payment of interest 支付利息协议 %q{q.(M#  
agreement for the repayment of money 还款协议 d1j9{  
agreement of reinsurance 再保险协议 M;(,0dk  
Agricultural Bank of China 中国农业银行 UiFH*HT  
air passenger departure tax 飞机乘客离境税 G=zWhqieh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =&HLz 7|  
airport tax 机场税 J!I)G&:  
alcohol duty 酒精税 %Tm*^  
alienation 让与；让渡；转让 M+/xw8}a  
alimony 生活费；赡养费 'Uok<;
 
All Ordinaries Index [AOI] 所有普通股指数 mB?x_6#d9  
all risks 全险；综合险 $NXP)Lic)  
All Sales Record for Stock Market 《股票市场成交报告》 wKV4-uyr  
Allied Capital Resources Limited 新联财务有限公司 #+I'V\[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kx
n&f(5  
allocation letter 拨款信件 \CbJU  
allocation of fund 分配款项；预留款项 UtZ,q!sg  
allocation of profit 利润分配；溢利分配 j)A#}4jd  
allocation warrant 拨款令 D&@]  
allotment 分配；配股 ccD+AGM.  
allotment notice 股份配售通知；配股通知 g)D_!iz  
allotment of shares 股份分配 KpLmpK1  
allowable 可获宽免；免税的 Ha'[uEDb  
allowable business loss 可扣除的营业亏损 yIMqQSt79z  
allowable expenses 可扣税的支出 P]_d;\ !"v  
allowance 免税额；津贴；备抵；准备金 2eT?qCxqc  
allowance for debts 债项的免税额 dUI5,3*  
allowance for depreciation by wear and tear 耗损折旧免税额 MmuT~d/  
allowance for funeral expenses 殡殓费的免税额 k
B\{1;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E~'mxx~i  
allowance for repairs and outgoings 修葺及支出方面的免税额 {T){!UVp!  
allowance to debtor 给债务人的津贴 *b~6 BM$  
alteration of capital 资本更改 p?@ %/!S  
alternate trustee 候补受托人 ZL MH~cc  
amalgamation 合并 xmW~R*^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (\V i_  
ambit of charges 征税范围；收费范围 7e/+C{3v  
amended valuation 经修订的估值 [K!9x
M6  
American Commodities Exchange 美国商品交易所 Gr"CHz/  
American Express Bank Limited 美国运通银行 op,L3:R\Z  
American Stock Exchange 美国证券交易所 8[^'PIz  
amortization 摊销 QTV*m>D  
amount due from banks 存放银行同业的款项 .n-#A  
amount due from banks abroad 存放海外银行同业的款项 JKfG/z|  
amount due from holding companies 控股公司欠款 FL0uY0K  
amount due from local banks 存放本港银行同业的款项 %u -x9  
amount due to banks 银行同业的存款 QrZ#<{,J5  
amount due to banks abroad 海外银行同业的存款 eL!41_QI  
amount due to holding companies 控股公司存款 sV^:
u^  
amount due to local banks 本港银行同业的存款 ~Bd=]a$mj  
amount due to outport banks 外埠银行同业的存款
~%TWF+  
amount for note issue 发行纸币的款额 *{o7G a  
amount of bond 担保契据的款额 0D X_*f  
amount of consideration 代价款额 <g4}7l8  
amount of contribution 供款数额 .R9Z$Kbq  
amount of indebtedness 负债款额 e|~MJu+1  
amount of principal of the loan 贷款本金额 XR5KJl  
amount of rates chargeable 应征差饷数额 2iAC
_"n  
amount of share capital 股本额 5E:$\z;  
amount of sums assured 承保款额 5of3&  
amount of variation 变动幅度 q}1ZuK`6  
amount of vote 拨款数额 =W(*0"RM  
amount payable 应付款额 t>"%exdoZ  
amount receivable 应收款额 sE1cvAw9l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4ls:BO;k]  
analysis 分析 lWbu`y  
ancillary risk 附属风险 Dn- gP  
annual account 周年帐目；周年帐目报表；年度决算；年结 7ubz7*  
annual accounting date 年结日期 p7?  
annual allowance 每年免税额；年积金；年度津贴；年津 &y[NCAeA  
annual balance 年度余额 p7h#.m~
Qu  
annual disposable income 每年可动用收入 WWT1=#"  
annual estimates 周年预算 EeIDlm0o  
annual fee 年费 }\pI`;*O|  
annual general meeting 周年大会 f)I5=Ijy(  
annual growth rate 年增率；每年增长率 tF2"IP.  
annual long-term supplement 长期个案每年补助金 ~5
^Jv m  
annual pensionable emolument 可供计算退休金的年薪 H'+7z-%G  
annual report 年报 {4"V)9o-1>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :5d>^6eoB?  
annual return 周年报表；周年申报表；每年报税表格 S{YzHK  
Annual Return Rules 《周年报表规则》 u8e_Lqx?  
annual review of consumer prices 每年消费物价回顾 jm_-f  
annual roll-forward basis 逐年延展方式 )P$(]{  
annual salary 年薪 *bkb-nKw  
annual statement 年度报表；年度决算表 N<EVs.7  
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 +)]YvZ6%[,  
annuitant 年金受益人 :Pud%}'  
annuity 年金 ^;C&  
annuity contract 年金合约 XtF m5\U  
annuity on human life 人寿年金 GK?ual1  
antecedent debt 先前的债项 HpwMm^  
ante-dated cheque 倒填日期支票 74s{b]jN'-  
anticipated expenditure 预期开支 |<%!9Z  
anticipated net profit 预期纯利 Cs $5Of
(  
anticipated revenue 预期收入 {]vD@)k  
anti-inflation measure 反通货膨胀措施 >1y6DC  
anti-inflationary stance 反通货膨胀立场 jDzQw>TX  
apparent deficit 表面赤字 1Pf(.&/9_  
apparent financial solvency 表面偿债能力 S_}`'Z )  
apparent partner 表面合伙人 Cj5mM[:s  
application for personal assessment 个人入息课税申请书 Lu.zc='\  
application of fund 资金应用 UHBXq;?&q  
application to release as liquidator and to destruct the books of accounts and documents K^-1M?  
申请免除清盘人职务及毁灭帐簿与文件 w~'xZ?  
appointed actuary 委任精算师 f|RmAP;X,  
appointed auditor 委任核数师；委任审计师 *Cy54Z#  
appointed trustee 委任的受托人 +A9~h/"kt  
appointer 委任人 6( HF
)z  
apportioned pro rata 按比例分摊 [P$Xr6#  
apportionment 分配；分摊 n:j'0WW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %>_[
b,  
apportionment formula 分摊方程式 GAGS-G#  
apportionment of estate duty 遗产税的分摊 tDByOml8Ix  
appraisal 估价；评估 kmB!NxF>)F  
appreciable growth 可观增长 CB@7XUR  
appreciable impact 显着影响 ^E&PZA\,;  
appreciable increase 可观增长 8$00\><r  
appreciation 增值；升值 -(VJ,)8t2  
appreciation against other currencies 相对其他货币升值 =Q#I@SVp2$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^:nc'C gP  
appreciation tax 增值税 9+.wj/75  
appropriation 拨款；拨用；拨付 nhI+xqfn  
appropriation account 拨款帐目 P<<$o-a"  
Appropriation Bill 拨款法案 Vns3859$8  
appropriation-in-aid system 补助拨款办法 ~^t@TM
k$  
approved assets 核准资产 HDVimoOq  
approved basket stock 认可一篮子证券 8`=?_zF  
approved budget 核准预算 {@Wv@H+4  
approved charitable donation 认可慈善捐款 %idBR7?`g  
approved charitable institution 认可慈善机构 ?vXgHDs^T  
approved currency 核准货币；认可货币 gLiJ&H  
approved estimates 核准预算 6W1GvM\e  
approved estimates of expenditure 核准开支预算 p6M9uu  
approved overseas insurer 核准海外保险人 WhPP4 #  
approved overseas trust company 核准海外信托公司 'H1~Zhv  
approved pooled investment fund 核准汇集投资基金 `y8pwWo-o  
approved provident fund scheme 认可公积金计划 _\!]MV  
approved provision 核准拨款 J~~\0 u  
approved redeemable share 核准可赎回股份  56.!L  
approved regional stock 认可地区性证券 &(F c .3m  
approved retirement scheme 认可退休金计划 =C\Tl-$\f  
approved subordinated loan 核准附属贷款 ~/OY1~c  
arbitrage 套戥；套汇；套利 w$
2q00R>  
arbitrageur 套戥者；套汇者 F!z0N&#  
arbitrary amount 临时款项 .ZXoRT  
arrangement 措施；安排；协定 1$E(8"l  
arrears 欠款 g?j)p y  
arrears of pay 欠付薪酬 FaHOutP  
arrears of revenue 逾期未收税款；逾期未收的帐项 =~^b  
articles of association 组织章程；组织细则；组织章程细则 =?
sG~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /\J0)V  
ascertainment of profit 确定利润 PN* .9;5Z  
"Asia Clear" “亚洲结算系统” )ycI.[C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 N['DqS =  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 43=v2P0=Tj  
Asian Development Fund [ADF] 亚洲发展基金 !pU$'1D
 
Asian dollar bond 亚洲美元债券 fI.|QD*$b  
Asian dollar market 亚洲美元市场 Y2|i>5/|<  
Asian dollar rate 亚洲美元利率 9#8vPjXW}.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )>a~%~:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 RQ+,7Ir  
asked price 沽盘；喊价；索价；卖方报价 !V|{(>+<  
assessable income 应评税入息 .jrNi=BP*  
assessable loss 应评税亏损 G|i0n   
assessable profit 应评税利润 <z Gh}.6v  
assessable value 应评税值 R >xd*A  
assessed profit 估定利润 Y;'<u\^M"  
assessed value 经评估价值 D 0Xl`0"'  
assessment 评税；评定；估价；评税单 p1N}2]e  
assessment number 评税编号；估价编号 IQqUFP$8g  
assessment of additional tax 补加税评税 *>fr'jj1$  
assessment of performance 业绩评估；实绩评价 *^>" h@J  
Assessor 评税主任 +VwQ=[y]  
asset price bubbles 资产价格泡沫 hgU;7R,?ir  
asset-backed securities 具资产保证的证券 {!,K[QwcI  
assets accretion 资产增值 6<&~R3dQ  
assets and liabilities 资产与负债 KsDS!O  
assets betterment statement 资产递增表；资产改进表 U}92%W?  
assets lending 实物放款；有抵押贷款 hBgE%#`s  
assets of the company passing on the death 死者去世时转移的公司资产 g 9,"u_  
assets pledged as security for liabilities 用作负债抵押的资产 j^G=9r[,  
assets portfolio 资产投资组合 >%/x~UFc5  
assets price 资产价格 yT^x0?
U  
assets quality 资产质素 {16a P  
assets realization 资产变现 'g#%>  
assets refinancing arrangement 资产再集资安排 )~2\4t4|g  
assets securitization 资产证券化 \JLGw1F  
assets situated outside Hong Kong 在香港以外地方的资产 Bdo{zv&A  
assets stripping 削减资产；拆卖资产 y r (g/0  
assets value 资产值 y
oW~  
assignee 承让人 F5)`FM^R  
assignment 转让；转让书；转让契 x&B&lFmo8  
assignment of interest 权益转让 }#z1>y!#  
assignment of letters patent and trade mark 专利证书及商标转让 *'@Oo  
assignment of property 物业转让；物业转让书 -^&=I3bp  
assignment right 转让权 hSehJjEoM  
assignor 转让人 :{u`qi  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |q`NJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 VL%. maj  
associate member 附属会员 WJ{Iv] }9  
associated body corporate 相联法人团体 7_~ A*LM  
associated company 相联公司；联属公司 d$IROZK-D  
associated corporation 相联法团 H'AN osv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (\\;A?  
公认会计师公会〔英国〕 D4
%J!L<P  
Association of Futures Exchange Brokers 香港期货经纪协会 @3`5(xwzm  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =rKJJa N  
association of underwriters 承保人组织 b.*LmSX#  
assumption of control 接管 c^}G=Z1@  
assurance 担保；保险；转易；转易书 .*zN@y3  
assurance of interest 权益的转易 ^O|fw?,  
at 19XX price 按一九ＸＸ年价格计算 9r%f
BiSk  
at a discount 按赔价计算；按贴水价格计算；打折扣 <':h/d  
at a premium 按溢价计算；按升水价格计算 }`R,C~-|^  
at call 通知付款；按通知 uq5?t  
at constant market price 按固定市价计算 \,R;  
at constant price 按固定价格计算 EN m%(G$  
at cost 按成本计算 ^s~)"2 g  
at current market price 按当时市价计算；按现时市价计算 qu B[S)2}  
at current price 按当时价格计算；按现时价格计算 5 -i,Tx&:  
at factor cost 按要素成本计算；按生产要素成本计算 U4XW Kwq  
at money-of-the-day price 按付款当日价格计算 ^h?fr`  
at or better 按指定或较佳价位〔买卖指令〕 @O"7@%nu  
at par 按面值计算；平价 zgD?e?yPO  
at sight 见票即付 Q68~D.V%r  
at the close 按收市盘 L0w6K0J4  
at the opening 按开市盘 vQrxx  
attestation 见证；见证条款 FJ_JaIby  
at-the-money option 平价期权 B=A!hXNa  
attorney 受权人；受托代表人 w/@ZPBRo]  
attornment 新拥有人承认书 wFMH\a  
attributable profit 可归属利润 ERPg TZT  
attributable share value 可归属股份价值 #]h X."b2  
Auckland Stock Exchange 奥克兰证券交易所 APu$t$dmm  
auction 拍卖 -YNpHd/;,  
auctioneer 拍卖商 i(~DhXz*T  
audit 审计；核数 #j2kT  
Audit Commission 审计署 k>&cHCS`*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =.`\V]
 
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〕 7@@g|l]  
audit review 帐目审查 gvP-doA7W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 N~/'EaO  
audited account 审计帐目；经审计的帐目 =3-=p&*  
audited annual account 经审计的周年帐目 3IYF
vq~  
audited balance sheet 经审计的资产负债表 kf@JEcKV  
auditor 核数师；核数主任；审计师 1PY]Q{r  
auditor's certificate 核数师证明书；审计师证明书 )kep:-wm  
auditor's report 核数师报告；审计师报告 ^ZMbJe%L  
Aussie bond 澳元债券 rrL.Y&DTK  
austerity budget 紧缩预算 [,Ehu<mEK  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  L<FXtBJ  
Australia All Ordinaries Index 澳洲所有普通股票指数 $RDlM  
Australian Dollar [AUD] 澳元  IuY9Q8  
Australian Options Market 澳大利亚期权市场 |WB-Ng  
Australian Securities Commission 澳洲证券事务监察委员会 ixA.b#!1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kk fWiPO^  
Australian Stock Exchange 澳大利亚证券交易所 'TeH(?3G  
Austrian Schilling [ATS] 奥地利先令 n/KO{:  
authentication 认证；鉴证 W.3b]zcV  
authority to purchase 委托购买证；委购书 x-i1:W9;  
authorization 认可；核准；授权；授权书 [8T{=+k  
authorization by direction 指示授权 Y`~B> J  
authorization by instruction 指令授权 UZ<K'H,q  
authorization by warrant 令状授权 C0N :z.)4  
authorization of unit trust 单位信托的认可 (zsG!v  
authorized agent 指定代理人 J~%43!X\K  
authorized capital 法定资本 m%0-3c(  
authorized clerk 出市员 }=X: F1S  
authorized dealer 认可交易商 J9lZ1,22  
authorized financial institution 认可财务机构 4iAF<|6s  
authorized fund 认可基金 :#:|:q.]  
authorized fund house 获授权的基金公司；认可基金公司 MpOU>\  
authorized institution 认可机构 [9 MH"\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ZR1U&<0c@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 xn*$Ty+  
authorized insurer 获授权保险人；获认可承保人 y#Dh)~|k  
authorized investment 特准投资项目 pGD@R=8  
authorized person 获授权人 xMr,\r'+  
authorized representative 获授权代表 JQ?`l)4  
authorized share capital 法定股本 M5{#!d}^D  
automated quotation system 自动报价系统 1.14tS-}[4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] w_{tS\  
自动交易系统〔香港期货交易所有限公司〕 ]g-%7g|
 
automatic adjustment mechanism 自动调整机制 JuO47}i]5  
automatic adjustment system 自动调整系统 ~,/@]6S&Y  
Automatic Clearing House 自动票据交换所 ?tYZ/  
automatic exchange rates accumulation system 自动化汇率累集系统 .D@J\<,+l  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q-!H7o  
automatic teller machine [ATM] 自动柜员机 >'4A[$$4mM  
autopay 自动转帐 Ki><~!L  
available assets 可用资产 r w!jmvHE&  
available fiscal reserve 现存财政储备 ZWkRoJXNi  
available profit 可用利润 ko9}?qs  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `,]Bs*~  
average 平均；平均数；海损 CH6 m  
average basic salary 平均基本薪金 ?xR7Ii3  
average consumer expenditure 平均消费开支；一般消费开支 ^+x?@$rq  
average cost 平均成本 ^fsMfB  
average cost of land production 增辟土地平均成本 * zp tbZ  
average daily turnover 平均每日成交额 &_L%wV|[  
average daily wage rate 平均每日工资率 +gd5&  
average expenditure pattern 平均开支模式 t"$~o:U&)  
average growth rate 平均增长率 b`X''6  
average net fixed assets 固定资产平均净值 m(8Tup|  
average of relatives 相对价格平均数 BwT[SI
<Sg  
average price 平均价格 @HS*%N"*  
average propensity to consume 平均消费倾向；一般消费倾向 *73gp  
average propensity to save 平均储蓄倾向；一般储蓄倾向 c'2/C5  
average rate 平均率 ]s=|+tz\V  
average revenue 平均收入；平均收益 ;TL.QN/l  
average stock 平均库存；平均存货 ,4'gj0  
average yearly rent 平均年租 H*0Y_H=  
avoidance of double taxation 避免双重课税 9rEBq&
 
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 V}V->j*  
brA#p>4]Wf  
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