一些有用的会计术语(也不知道发的地方对不对)A

A: =~5N/!  
A share Ａ股；甲类股份 q[9N4nj$<  
abatement of tax 减税；减扣免税额 r&IDTS#  
ABN AMRO Bank N.V. 荷兰银行 DP;:%L}  
above-the-line expenditure 线上项目支出；经常预算支出 j+e~ tCcN/  
above-the-line receipt 线上项目收入；经常预算收入 t+K1ArQc  
ABSA Asia Limited 南非联合亚洲有限公司 :^U>n{
 
absolute change 绝对数值变更 y06xl:iQwF  
absolute expenditure 实际开支 @v3)N[|d  
absolute guideline figure 绝对准则数字 z$Le,+  
absolute interest 绝对权益 vK`HgRQ(C  
absolute order of discharge 绝对破产解除令 }=Xlac_U  
absolute profit margin 绝对利润幅度 gAVD-]`  
absolute value 实值；绝对值 !cdY`f6x  
absolutely vested interest 绝对既得权益 O<#8R\v  
absorbed cost 已吸收成本；已分摊成本 p5% %k-  
absorption 吸收；分摊；合并 ;&'ryYrex  
absorption rate 吸收率；摊配率；分摊率 4LW~  
ACB Finance Limited 亚洲商业财务有限公司 pjl>ZoOM  
acceptable form of reciprocity 合理的互惠条件 #c":y5:  
acceptable rate 适当利率；适当汇率 v+}${h9  
acceptance agreement 承兑协议 __zHe-.m  
acceptance for honour 参加承兑 9C=*>I27?  
acceptor 承兑人；接受人；受票人 IZ\fvYp  
acceptor for honour 参加承兑人 /DP0K @%  
accident insurance 意外保险 8_o~0lb  
Accident Insurance Association of Hong Kong 香港意外保险公会 |5ge4,}0  
accident insurance scheme 意外保险计划 3rd8mh&l  
accident year basis 意外年度基准 W;l0GxOxQ  
accommodation 通融；贷款 Ke=+D'=  
accommodation bill 通融票据；空头票据 6kMkFZ}+  
accommodation party 汇票代发人 aGfp"NtL  
account balance 帐户余额；帐户结余 e]CoYuPr  
account book 帐簿 "R=~-, ~  
account collected in advance 预收款项 RWX!d54&  
account current book 往来帐簿 :H&G}T
(#  
account of after-acquired property 事后取得的财产报告 a>rDJw:  
account of defaulter 拖欠帐目 z"mpwmv5  
account payable 应付帐款 Go^TTL  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ><>%;HZ  
account receivable 应收帐款 \q3ui}-9  
account receivable report 应收帐款报表 s~bi#U;dF  
account statement 结单；帐单；会计财务报表 ~I9o*cq  
account title 帐户名称；会计科目 "RM\<)IF  
accountant's report 会计师报告 7=5eLc^  
Accountant's Report Rules 会计师报告规则 0igB pHS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @rAV;D%  
Accounting Arrangements 《会计安排》 W/b)OlG"2  
accounting basis 会计基础 La3
rX  
accounting by Official Receiver 破产管理署署长呈交的帐目 k{=dV  
Accounting Circular 《会计通告》 3
~V.  
accounting class 会计类别 Lis>Qr  
accounting date 记帐日期；会计结算日期 13w(Tf  
accounting for money 款项核算 4T;<`{]  
Accounting Officer 会计主任 # 5U1F[  
accounting period 会计报告期；会计期 M] +.xo+A  
accounting policy 会计政策；会计方针 bM5o-U#^ C  
accounting practice 会计惯例 d0C _:_  
accounting principle 会计准则 U]w"T{;@.)  
accounting record 会计记录 KV$4}{  
accounting report 会计报告 X/90S2=P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 c8Ud<M .  
Accounting Society of China 中国会计学会 Zd%wX<hU"  
accounting statement 会计报表 6/?onEL9_  
accounting system 会计制度；会计系统 eB=&(ZT  
accounting transaction 会计事项；帐务交易 Gi#-TP\  
accounting treatment 会计处理 g

ujP{Z  
accounting year 会计年度 &xhwOgI#,  
accretion 增值；添加 psc Fb$b  
accrual 应计项目；应累算数目 i;s;:{cn  
accrual basis 应计制；权责发生制 Pr(@&:v:  
accrual basis accounting 应计制会计；权责发生制会计 { PJ>gX$  
accrue 应累算；应计 Gk/cP`  
accrued benefit 应累算利益 HZ2W`wo  
accrued charges 应计费用 {:#nrD"  
accrued cumulative preference share dividend 应累算的累积优先股股息 >iRkhA=Vg  
accrued expenses 应累算费用 &"I csxG  
accrued interest payable 应付利息；应计未付利息 Dg"szJ-   
accrued interest receivable 应收利息；应计未收利息 K)se$vb6  
accrued right 累算权益 FpU8$o~r{  
accruing profit 应累算的利润 GN9kCyPK  
accumulated fiscal reserve 累积财政储备 kP^A~ZO.  
accumulated profit 累积利润；滚存溢利 XPD1HN!,LT  
accumulated reserve 累积储备 _H@ATut  
accumulation of surplus income 累积收益盈余 xy4+ [u  
acquired assets 既得资产 Hk@Gkx_  
acquisition 收购；购置；取得 v3FdlE  
acquisition cost 购置成本 AO]cnhC  
acquisition expenses 购置费用 @2a!T03  
acquisition of 100% interest 收购全部股权 *8m['$oyV  
acquisition of control 取得控制权 qk3|fW/-  
acquisition of fixed assets 购置固定资产 DcdEt=\)h  
acquisition of shell “买壳” r 1jt~0&K  
acquisition price 收购价 A_9J~3  
act of God 天灾 Ox&G  [  
acting partner 执事合伙人 D>@NYqMF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5oSp/M  
active partner 积极参与的合伙人 FKu8R%9xn%  
active trading 交投活跃 ed}#S~4q  
actual circulation 实际流通 3l41"5Fy&  
actual cost 实际成本 GGr82)E  
actual expenditure 实际开支；实际支出 2 \}J*0  
actual income 实际入息；实际收入；实际收益 %lWOW2~R  
actual market 现货市场 qP<D9k>  
actual price 现货价；实际价格 SY[3O  
actual profit 实际利润 LX oJw$C  
actual quotation 实盘；实际价位；实际报价 ~6@`;s`[Y  
actual year basis 按实际年度计算 |*UB/8C^/!  
actuals 实货 ;H.V-~:P)  
actuarial investigation 精算调查 
Owi/e  
actuarial principle 精算原则 ujSoWs  
actuarial report 精算师报告 MuQ)F-GSUu  
Actuarial Society of Hong Kong 香港精算学会 _8 |X820  
actuarial valuation 精算师估值 i,a"5DR8  
actuary 精算师 geqP.MR  
ad referendum agreement 暂定协议；有待覆核的协定 *|Er;Thw  
ad valorem duty 从价税；按值征税 .#$2,"8  
ad valorem duty system 从价税制 -~lq <M  
ad valorem fee 从价费 >h#w~@e::  
ad valorem tariff 从价关税 gCC7L(1  
additional allowance 额外免税额 _/noWwVu  
additional amount for unexpired risk 未过期风险的额外款额 $HsNV6  
additional assessable profit 补加应评税利润 KNd<8{'.  
additional assessment 补加评税  =gM@[2  
additional commitment 额外承担 Zx_^P:rL  
additional commitment vote 额外承担拨款 _UP
fqC ?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uW[[8+t|  
additional dependent parent allowance 供养父母额外免税额 OQB7C0+ &  
additional provision 额外拨款 OM&GypP6&  
additional stamp duty 附加印花税 @r/~Y]0Ye5  
additional tax 补加税罚款；补加税款 BR@m*JGajz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 = a60Xv  
adjudged bankrupt 被裁定破产 z<vh8dNl  
adjudicated bankrupt 裁定破产人 2a48(~<_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Wu/#}Bw#  
adjudication of bankruptcy 裁定破产；宣告破产 pC>h"Hy  
adjudication of insolvency 裁定无力偿还债务 VDbbA\  
adjusted actual 经调整的实数；调整后的实数 jJNCNH*0  
adjusted current assets 经调整的流动资产；调整后的流动资产 %J^x `P  
adjusted figure 经调整的数字；调整后的数额 {DQ%fneN4  
adjusted liabilities 经调整的负债；调整后的负债 8Ejb
/W_  
adjusted loss 经调整的亏损；调整后的亏损 p ZTrh&I]  
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 @e GBF Ns  
adjusted profit 经调整的利润；调整后的利润 #Ir?v  
adjusted surplus 经调整的盈余额；调整后的盈余额 DI
{*E  
adjusted value 经调整的价值；调整后的价值 pcwYgq#5  
adjustment 调整；修订；理算〔保险〕 Rt+-ud{O  
adjustment centre 调剂中心 m)Kg6/MV.  
adjustment lag 调整过程的时间差距；调整时差 C$1W+(  
adjustment mechanism 调整机制 tj[E!  
adjustment of loss 亏损调整
wqF?o  
adjustment process 调整过程；调整程序 3^+D,)#D^  
adjustment range 调整幅度 p|ink):  
administered exchange rate 受管制汇率 qGV_oa74  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5MAfuHq^  
administration expenses 行政费用 }r5yAE  
administration fee 手续费；行政费 7}UG&t{  
administration in bankruptcy 破产管理 _o$jk8jOjW  
administration order 遗产管理令 4>>=TJ!M  
administrator 管理人；遗产管理人 nJ2x;';lA  
administrator of the estate 遗产管理人 \}?X5X>  
admission of debt 债项承认书 LD}~]  
admission of proof 接纳债权证明 0yI1r7yNB+  
advance 放贷款项；垫付款项；预支款项；预付款项 #Or;"}P>fB  
advance account 暂支帐目；预付款帐户 |j`73@6  
advance compensation 预付补偿金 K8sRan[4}  
advance from shareholder 股东垫款 2H)4}5H  
advance pending reimbursement 预支以待日后付还 rQ
VX^  
advanced economy 先进经济体系 Ww2@!ng  
advancement 预付；预付财产 =Nxkr0])!  
advances warrant 垫款令 5FoZ$I  
advancing 贷出 VWvSt C  
adverse balance 逆差 GT&}Burl/n  
adverse exchange 逆汇 +1!iwmch>  
advertisement addressed to shareholders 在报章刊登的致股东通告 :-46
"bP.  
advice for collection 托收通知书 tbd=A]B-  
advice of drawing 提款通知书；汇票通知书 :
eVZ5?F  
advice of payment 付款通知 9qB0F_xl  
Advisory Committee [Securities and Futures Commission] S'jg#*$  
谘询委员会〔证券及期货事务监察委员会〕 tNi>TkC}`  
Advisory Committee on Diversification 经济多元化谘询委员会 \g39>;iR  
affidavit 誓章；遗产申报誓章 FQDf?d5  
affidavit of no receipt 述明无收款的誓章 YB5"i9T2  
affiliate 联号；联营公司；附属公司 o eUi  
affiliated company 附属公司；联号；联营公司 kt/,& oKI  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,twx4r^  
affordability 负担能力 (j&:  
African Development Bank [AfDB] 非洲开发银行 KhHFJo[8sf  
after-acquired property 事后取得的财产 EO&Q  
after-hours dealing 市后交易 i
AwEnQ3h  
after-tax profit 税后盈利；税后利润；税后溢利 br[iRda@  
agency agreement 代理协议 mH'~pR>t  
agency expenses 代理机构的开支 >.iF,[.[F<  
agency fee 代理费 TN2Ln?[xU  
Agency Law 《代理法》 Gmz^vpQ]t  
agent 代理人；承销人 &0F' Ca  
agent of company 公司代理人 sS>b}u+v#!  
agent's fee 代理人费；经纪费 BNu >/zGpB  
aggregate 总计；总数；总体数字 k {
*QU(  
aggregate amount 总款额；总额 E7:xPNU  
aggregate assets and liabilities 总体资产与负债 NBYJ'nA%;f  
aggregate at constant price 按固定价格计算的总体数字 2?JV "O=  
aggregate demand 总需求 $.SBW=^V  
aggregate gross position 总持仓量 H@Z_P p?  
aggregate limit 总限额 Jj"{C]  
aggregate of salaries tax 合计薪俸税 )/T[Cnx.Nc  
aggregate performance 总体表现；总体业绩 Y}:~6`-jj  
aggregate supply 总体供应 2r, c{Ah@D  
aggregate surplus 总盈余 f!9i6  
aggregate total 整体总额 lB,1dw2(T  
aggregate value 总值；合计价值 `\kihNkJn3  
aggregated basis 合计基准 i+Z)`  
aggregated net chargeable income 合计应课税入息实额 s,HbW%s  
aggregation 合并计算；合计；总和 'NEl`v*<P  
aggregation of incomes of husband and wife 夫妇入息合并计算 v ,8;: sD  
aggregation of property 财产的总和 D|:'|7l W  
agio 差价；贴水 a+w2cN'  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 /Z:
j:l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sdFHr4  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 KGz Nj%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C= ~c`V5>r  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 {q-&!l|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]juPm8eF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3U[O :  
agreement for a settlement 授产协议 jm}CrqU  
agreement for assignment 转让协议 VW-qQe  
agreement for sale 售卖协议；买卖协议 BI1M(d#1L"  
agreement for sale and purchase 买卖协议 sh<Q2X  
agreement for the payment of interest 支付利息协议 o?`FjZ6;x  
agreement for the repayment of money 还款协议 W0qR?jc  
agreement of reinsurance 再保险协议 ov6xa*'a  
Agricultural Bank of China 中国农业银行 ul~ux$a  
air passenger departure tax 飞机乘客离境税 2Ez<Iw  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 z$~x 2<  
airport tax 机场税 3_(_yEKx  
alcohol duty 酒精税 SyWZOE%p  
alienation 让与；让渡；转让 po| Ux`u  
alimony 生活费；赡养费 F2"fOS  
All Ordinaries Index [AOI] 所有普通股指数 kwI``7g8*e  
all risks 全险；综合险 Z(mUU]  
All Sales Record for Stock Market 《股票市场成交报告》 l/.{F;3F  
Allied Capital Resources Limited 新联财务有限公司 YvR bM  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nV'1 $L#  
allocation letter 拨款信件 a=z] tTs4  
allocation of fund 分配款项；预留款项 ci0A!wWD  
allocation of profit 利润分配；溢利分配 FK%b@/7
s~  
allocation warrant 拨款令 g`Z=Y7jLH  
allotment 分配；配股 $J[( 3  
allotment notice 股份配售通知；配股通知 /
9`4f"  
allotment of shares 股份分配 T &ZQie/  
allowable 可获宽免；免税的 &7L7|{18  
allowable business loss 可扣除的营业亏损 vObZ|>.J~O  
allowable expenses 可扣税的支出 jK|n^5\  
allowance 免税额；津贴；备抵；准备金 (MwRe?Ih  
allowance for debts 债项的免税额 ?uWUs )9  
allowance for depreciation by wear and tear 耗损折旧免税额 honh'j  
allowance for funeral expenses 殡殓费的免税额 PDNl]?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w"hd_8cO  
allowance for repairs and outgoings 修葺及支出方面的免税额 mRk)5{  
allowance to debtor 给债务人的津贴 l_I)d7  
alteration of capital 资本更改 &K ~k'P~m  
alternate trustee 候补受托人 6=iHw24  
amalgamation 合并 TW|K.t@5#H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c*bvZC^6  
ambit of charges 征税范围；收费范围 inut'@=G/  
amended valuation 经修订的估值 DT-VxF6h  
American Commodities Exchange 美国商品交易所 X/5m}-6d]  
American Express Bank Limited 美国运通银行 PR:k--)D  
American Stock Exchange 美国证券交易所 .#[
9q-  
amortization 摊销 ?qh-#,O9B  
amount due from banks 存放银行同业的款项 fBSa8D3}`  
amount due from banks abroad 存放海外银行同业的款项 fY<#KM6X  
amount due from holding companies 控股公司欠款 Jf YgZ\#  
amount due from local banks 存放本港银行同业的款项 4G&`&fff]  
amount due to banks 银行同业的存款 C
Pz<iU  
amount due to banks abroad 海外银行同业的存款 !fOPYgAGKn  
amount due to holding companies 控股公司存款 \"lz,bT  
amount due to local banks 本港银行同业的存款 Sd7jd?#9'  
amount due to outport banks 外埠银行同业的存款 !KHgHKEW^  
amount for note issue 发行纸币的款额 ;ALWL~Xm  
amount of bond 担保契据的款额 'uL4ezTtA  
amount of consideration 代价款额 K_i|cYGV  
amount of contribution 供款数额 \ .xS  
amount of indebtedness 负债款额 b8WtNVd  
amount of principal of the loan 贷款本金额 hD6
BP  
amount of rates chargeable 应征差饷数额 C'6I< YX  
amount of share capital 股本额 [F-R*}&x  
amount of sums assured 承保款额 rN0<y4)!  
amount of variation 变动幅度 nrac)W  
amount of vote 拨款数额 qTsy'y;Z  
amount payable 应付款额 DDE-$)lf>  
amount receivable 应收款额 5`h$^l/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PK|-2R"M
  
analysis 分析 BT7{]2?&V  
ancillary risk 附属风险 lQ8hY$  
annual account 周年帐目；周年帐目报表；年度决算；年结 h}Otz "  
annual accounting date 年结日期 
C`5'5/-.  
annual allowance 每年免税额；年积金；年度津贴；年津 BJ|l  
annual balance 年度余额 #p}GWS)  
annual disposable income 每年可动用收入 (< +A w7  
annual estimates 周年预算 j=r1JV @  
annual fee 年费 t3<MoDe7`r  
annual general meeting 周年大会 AtQ.H-8r  
annual growth rate 年增率；每年增长率 I&-r^6Yx  
annual long-term supplement 长期个案每年补助金 IuwE&#  
annual pensionable emolument 可供计算退休金的年薪 8dE0y
P  
annual report 年报 W!{RJWe  
Annual Report on the Consumer Price Index 《消费物价指数年报》
/7}pReUj  
annual return 周年报表；周年申报表；每年报税表格 C;W@OS-;  
Annual Return Rules 《周年报表规则》 M(X _I`\E  
annual review of consumer prices 每年消费物价回顾 .}==p
&(  
annual roll-forward basis 逐年延展方式 __=53]jGE  
annual salary 年薪 ~I||"$R  
annual statement 年度报表；年度决算表 )vW'g3u_  
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 '1mk;%  
annuitant 年金受益人 )eZK/>L&  
annuity 年金 "&6vFmr  
annuity contract 年金合约 sq|\!T  
annuity on human life 人寿年金 $DHE%IN`  
antecedent debt 先前的债项 <>HtXn/  
ante-dated cheque 倒填日期支票 ZHTi4JY  
anticipated expenditure 预期开支 )re<NE&M  
anticipated net profit 预期纯利 JL M Xkcc  
anticipated revenue 预期收入 |]7c&`  
anti-inflation measure 反通货膨胀措施 o/Ismg-p  
anti-inflationary stance 反通货膨胀立场 ZJDV'mC}  
apparent deficit 表面赤字 E;Z(v  
apparent financial solvency 表面偿债能力 A8-[EBkK  
apparent partner 表面合伙人 Wga2).j6  
application for personal assessment 个人入息课税申请书 Oiib2Ov  
application of fund 资金应用 Fm`*j/rq
 
application to release as liquidator and to destruct the books of accounts and documents DzVCEhf  
申请免除清盘人职务及毁灭帐簿与文件 +>PsQ^^x  
appointed actuary 委任精算师 nM[yBA  
appointed auditor 委任核数师；委任审计师 !v8
R(  
appointed trustee 委任的受托人 5*44QV  
appointer 委任人 u@Hz7Q} P  
apportioned pro rata 按比例分摊 7yE\,  
apportionment 分配；分摊 gmVN(K}SR5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,U""m7   
apportionment formula 分摊方程式 )Rn\6ka  
apportionment of estate duty 遗产税的分摊 G_+/ e]P  
appraisal 估价；评估 A4zI1QF  
appreciable growth 可观增长 W&hW N9iR  
appreciable impact 显着影响 uWJJ\  
appreciable increase 可观增长 J4+K
)gWB  
appreciation 增值；升值 "^&H9.z,v  
appreciation against other currencies 相对其他货币升值 8dR `T}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q/@2=$]hH3  
appreciation tax 增值税 +jhzE%  
appropriation 拨款；拨用；拨付 {0,b[  
appropriation account 拨款帐目 h*R@ d  
Appropriation Bill 拨款法案 8KJUC&`  
appropriation-in-aid system 补助拨款办法 v~>Bbe  
approved assets 核准资产 Gazva/e  
approved basket stock 认可一篮子证券 ~dS15E4-Pp  
approved budget 核准预算 #scZP  
approved charitable donation 认可慈善捐款 /4T
6Z[=s  
approved charitable institution 认可慈善机构 Gwk$<6E  
approved currency 核准货币；认可货币 }U8v ~wcd  
approved estimates 核准预算 /Bt!xSI  
approved estimates of expenditure 核准开支预算 }||u{[  
approved overseas insurer 核准海外保险人 sFM$O232  
approved overseas trust company 核准海外信托公司 \Y!#Y#c  
approved pooled investment fund 核准汇集投资基金 # Wi?I=,  
approved provident fund scheme 认可公积金计划 DKf(igw  
approved provision 核准拨款 %*Ex2we&  
approved redeemable share 核准可赎回股份 b
? o  
approved regional stock 认可地区性证券 uXc;!*  
approved retirement scheme 认可退休金计划 GQYR`;>  
approved subordinated loan 核准附属贷款 lqfTF  
arbitrage 套戥；套汇；套利 fG1iq<~  
arbitrageur 套戥者；套汇者 +j{Cfv$do  
arbitrary amount 临时款项 |Y K,&  
arrangement 措施；安排；协定 $z[S0Cm  
arrears 欠款 %
tP*
_d:  
arrears of pay 欠付薪酬 WkXgz6 P  
arrears of revenue 逾期未收税款；逾期未收的帐项 Gko"iO#  
articles of association 组织章程；组织细则；组织章程细则 6FzB-],  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /<)Vd  
ascertainment of profit 确定利润 l7g'z'G  
"Asia Clear" “亚洲结算系统” TVcA%]y{;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 d3:GmB .  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 l Xa/5QKC  
Asian Development Fund [ADF] 亚洲发展基金 Jw _>I  
Asian dollar bond 亚洲美元债券 QdgJNT<=H,  
Asian dollar market 亚洲美元市场  !64Tx  
Asian dollar rate 亚洲美元利率 Tc(=J7*r&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (T*$4KGV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 HaVhdv3L  
asked price 沽盘；喊价；索价；卖方报价 4-.W~C'Q  
assessable income 应评税入息 s$Vv  
assessable loss 应评税亏损 YH\9Je%jx  
assessable profit 应评税利润 Os<E7l zqO  
assessable value 应评税值 b=r3WkB6  
assessed profit 估定利润 d#E&,^@M  
assessed value 经评估价值 V<UChD)N`  
assessment 评税；评定；估价；评税单 Mw0>p5+ cy  
assessment number 评税编号；估价编号 U,P>P+\@  
assessment of additional tax 补加税评税 mcQL>7ts  
assessment of performance 业绩评估；实绩评价 ES4Wtc)&  
Assessor 评税主任 0o+Yjg>\~8  
asset price bubbles 资产价格泡沫 '$OUe {j<  
asset-backed securities 具资产保证的证券 =|-=4.b+|  
assets accretion 资产增值 srf}+>u&  
assets and liabilities 资产与负债 0S4BV%7F  
assets betterment statement 资产递增表；资产改进表 6 ]x?2P%  
assets lending 实物放款；有抵押贷款 y2I7Zd .  
assets of the company passing on the death 死者去世时转移的公司资产 ZMQ=D!kT  
assets pledged as security for liabilities 用作负债抵押的资产 @#4-4.6I<x  
assets portfolio 资产投资组合 v\,N"X(,  
assets price 资产价格 jn5xYKv  
assets quality 资产质素 1*=ev,Z  
assets realization 资产变现 tQ{/9bN?P  
assets refinancing arrangement 资产再集资安排 gQr+~O  
assets securitization 资产证券化 hiS|&5#  
assets situated outside Hong Kong 在香港以外地方的资产 nq{/fD(2  
assets stripping 削减资产；拆卖资产 6|NH*#s  
assets value 资产值 
)bFl-  
assignee 承让人 7Jlkn=9e:  
assignment 转让；转让书；转让契 2'@m'4-N  
assignment of interest 权益转让 w&?XsO@0W  
assignment of letters patent and trade mark 专利证书及商标转让 -F
7F 6!s  
assignment of property 物业转让；物业转让书 S-Y{Vi"2  
assignment right 转让权 dQ8RrD=$&  
assignor 转让人 'V7LL1K^>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |H t5a.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {J==y;dK  
associate member 附属会员 Y]([K.I=  
associated body corporate 相联法人团体 s-IE}I?;  
associated company 相联公司；联属公司 .rK0C)  
associated corporation 相联法团 -{0Pq.v  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] i]c{(gd`  
公认会计师公会〔英国〕 :C_/K(Rkl  
Association of Futures Exchange Brokers 香港期货经纪协会 `a&L  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 .u)KP*_  
association of underwriters 承保人组织 =c@hE'{
 
assumption of control 接管 naaKAZ!S  
assurance 担保；保险；转易；转易书 NIQ}A-b  
assurance of interest 权益的转易 h*VDd3[#  
at 19XX price 按一九ＸＸ年价格计算 z}Cjk6z@  
at a discount 按赔价计算；按贴水价格计算；打折扣 9Rk(q4.OP  
at a premium 按溢价计算；按升水价格计算 z[f]mU  
at call 通知付款；按通知 CC=I|/mBM  
at constant market price 按固定市价计算 ^# $IoW  
at constant price 按固定价格计算 BHY-fb@R]H  
at cost 按成本计算 <~dfp  
at current market price 按当时市价计算；按现时市价计算 ]S%_&ZMCM  
at current price 按当时价格计算；按现时价格计算 eF%M2:&c;  
at factor cost 按要素成本计算；按生产要素成本计算 lWc[Q1  
at money-of-the-day price 按付款当日价格计算 3g;Y  
at or better 按指定或较佳价位〔买卖指令〕 R%3yxnM*  
at par 按面值计算；平价 =wX;OK|U(^  
at sight 见票即付 J6CSu7Voa  
at the close 按收市盘 IIAp-Y~B  
at the opening 按开市盘 c6F?#@?   
attestation 见证；见证条款 Hpix:To  
at-the-money option 平价期权 \Hp!NbnF$  
attorney 受权人；受托代表人 2-'_Nwkl*  
attornment 新拥有人承认书 "#E Z  
attributable profit 可归属利润 y7pBcyWTE=  
attributable share value 可归属股份价值 a>vxox) %  
Auckland Stock Exchange 奥克兰证券交易所 ]lA}5  
auction 拍卖 igQz
L*X  
auctioneer 拍卖商 jP<6J(  
audit 审计；核数 "=Z=SJ1D  
Audit Commission 审计署 fL|9/sojz  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :W
WHEZK  
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〕 [,Ul
 
audit review 帐目审查 X}'rPz\Lu  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 N_ ODr]L  
audited account 审计帐目；经审计的帐目 e5AsX.kvB  
audited annual account 经审计的周年帐目 K_+M?ap_  
audited balance sheet 经审计的资产负债表 f=91 Z_M  
auditor 核数师；核数主任；审计师 P6%qNR/ x  
auditor's certificate 核数师证明书；审计师证明书 9%kO%j,3  
auditor's report 核数师报告；审计师报告 jk`U7G*  
Aussie bond 澳元债券 dUB;ZB7  
austerity budget 紧缩预算 iJh{,0))g  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 z>+CMH5L)  
Australia All Ordinaries Index 澳洲所有普通股票指数 !QdX+y<re  
Australian Dollar [AUD] 澳元 8cfsl lI  
Australian Options Market 澳大利亚期权市场 )r
"R  
Australian Securities Commission 澳洲证券事务监察委员会 jA^yUd-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 CHS}tCfos>  
Australian Stock Exchange 澳大利亚证券交易所 bo/U5p
 
Austrian Schilling [ATS] 奥地利先令 +mG"m hF  
authentication 认证；鉴证 R[j'<gd.  
authority to purchase 委托购买证；委购书 0;a10b  
authorization 认可；核准；授权；授权书 V9ZM4.,OCN  
authorization by direction 指示授权 %d:cC:`  
authorization by instruction 指令授权 iaMl>ua  
authorization by warrant 令状授权 0xi2VN"X  
authorization of unit trust 单位信托的认可 qCVb-f  
authorized agent 指定代理人 0XljFQ  
authorized capital 法定资本 D Q4O  
authorized clerk 出市员 "w 4^i!\  
authorized dealer 认可交易商 nIOSP:'>  
authorized financial institution 认可财务机构 k{!9f=^   
authorized fund 认可基金 a
"}ndrc*  
authorized fund house 获授权的基金公司；认可基金公司 GS>YfJ&DZ  
authorized institution 认可机构 fM& fqI  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,WsG,Q(K  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 P7X3>5<;q  
authorized insurer 获授权保险人；获认可承保人 |pknaz  
authorized investment 特准投资项目 KWYjN h#*  
authorized person 获授权人 ^Et^,I:`  
authorized representative 获授权代表 ;fQIaE&H  
authorized share capital 法定股本 ',Z]w;D!G
 
automated quotation system 自动报价系统 Nj?Q{ztS  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1"t9x.  
自动交易系统〔香港期货交易所有限公司〕 %IIFLl
D  
automatic adjustment mechanism 自动调整机制 _`*G71PS  
automatic adjustment system 自动调整系统 &D|+tu{  
Automatic Clearing House 自动票据交换所 rw 2i_,.*~  
automatic exchange rates accumulation system 自动化汇率累集系统 !mVq+_7]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 CZ^ ,bad  
automatic teller machine [ATM] 自动柜员机 L;Ynq<x  
autopay 自动转帐 wU/fGg*M2  
available assets 可用资产 Jz0AYiCq  
available fiscal reserve 现存财政储备 ^\S~rW.3_  
available profit 可用利润 \,m*CYs`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]:n9MFv  
average 平均；平均数；海损 .
|P :n'  
average basic salary 平均基本薪金 2#qcYU  
average consumer expenditure 平均消费开支；一般消费开支 (bpxj3@R  
average cost 平均成本 aU.!+e%_  
average cost of land production 增辟土地平均成本 ([SJ6ff]&  
average daily turnover 平均每日成交额 @tRDKPh  
average daily wage rate 平均每日工资率 Y~r)WV!G  
average expenditure pattern 平均开支模式 9[&q C  
average growth rate 平均增长率 cl{mRt0  
average net fixed assets 固定资产平均净值 /nh3/[u  
average of relatives 相对价格平均数 oBnes*  
average price 平均价格 M
4 }))  
average propensity to consume 平均消费倾向；一般消费倾向 t,A=B(W  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Vvv;m5.  
average rate 平均率 IQ$6}.  
average revenue 平均收入；平均收益 lQRtsmZ0  
average stock 平均库存；平均存货 (6 RWI#  
average yearly rent 平均年租 ^%\MOjSN  
avoidance of double taxation 避免双重课税 fU.z_T[@  
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 2P=~6(  
Vhe$vH  
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