一些有用的会计术语(也不知道发的地方对不对)A

A: eFiUB  
A share Ａ股；甲类股份 4:S?m(ah/  
abatement of tax 减税；减扣免税额 _6,Tb]  
ABN AMRO Bank N.V. 荷兰银行 gNoQ[xFx32  
above-the-line expenditure 线上项目支出；经常预算支出 F"*.Qq  
above-the-line receipt 线上项目收入；经常预算收入 dDoKmuY>5  
ABSA Asia Limited 南非联合亚洲有限公司 S0uEz;cE  
absolute change 绝对数值变更 !p#+I=  
absolute expenditure 实际开支 F4%vEn\!  
absolute guideline figure 绝对准则数字 5v@-.p  
absolute interest 绝对权益 jaq`A'o5  
absolute order of discharge 绝对破产解除令 K=`;D  
absolute profit margin 绝对利润幅度 [~_()i=Y  
absolute value 实值；绝对值 $pOgFA1'  
absolutely vested interest 绝对既得权益 rBY{&JhS  
absorbed cost 已吸收成本；已分摊成本 |K
Qkmc  
absorption 吸收；分摊；合并 )^'g2gVK+p  
absorption rate 吸收率；摊配率；分摊率 6rD Oa~<B  
ACB Finance Limited 亚洲商业财务有限公司 @<W^/D1#L  
acceptable form of reciprocity 合理的互惠条件 !04zWYHo  
acceptable rate 适当利率；适当汇率 !<P|:Oo*Dl  
acceptance agreement 承兑协议 E6FT*}Q  
acceptance for honour 参加承兑 mtQ
lm5l  
acceptor 承兑人；接受人；受票人 %oY=.Ok ]  
acceptor for honour 参加承兑人 Xz
p!X({   
accident insurance 意外保险 ]sf1+3  
Accident Insurance Association of Hong Kong 香港意外保险公会 'eRJQ*0F  
accident insurance scheme 意外保险计划 %Qc5_of  
accident year basis 意外年度基准 hL8GW> `a  
accommodation 通融；贷款 m2o)/:
 
accommodation bill 通融票据；空头票据 ]J%p&y+6  
accommodation party 汇票代发人 @&G< Np
`  
account balance 帐户余额；帐户结余 ZC\&n4~7  
account book 帐簿 k-uwK-B}v+  
account collected in advance 预收款项 rIg5Wcd  
account current book 往来帐簿 M((]> *g  
account of after-acquired property 事后取得的财产报告 n,E=eNc  
account of defaulter 拖欠帐目 |
VPJaiC~  
account payable 应付帐款 vS$_H<;P  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Mx<?c  
account receivable 应收帐款 KS6H`Mm}/  
account receivable report 应收帐款报表 UD@u hL  
account statement 结单；帐单；会计财务报表 c+^#(OB  
account title 帐户名称；会计科目 _CDl9pP36#  
accountant's report 会计师报告 =gjq@N]lAW  
Accountant's Report Rules 会计师报告规则 S
)h0@;q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b
im 82<F  
Accounting Arrangements 《会计安排》 jbU=D:|  
accounting basis 会计基础 >P/Nb]C  
accounting by Official Receiver 破产管理署署长呈交的帐目 1 ynjDin<  
Accounting Circular 《会计通告》 T1&^IO-F7$  
accounting class 会计类别 3Wl,T5}{  
accounting date 记帐日期；会计结算日期 ]$VYzE2e  
accounting for money 款项核算 uuA q\YZy/  
Accounting Officer 会计主任 :172I1|7  
accounting period 会计报告期；会计期 2W_p)8t>b  
accounting policy 会计政策；会计方针 DG!H8^  
accounting practice 会计惯例 [z^db0PU  
accounting principle 会计准则 v,] &[`  
accounting record 会计记录 c-ah
e;q  
accounting report 会计报告 A"`^Abrm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |QIFtdU5T  
Accounting Society of China 中国会计学会 aj71oki)  
accounting statement 会计报表 GWU"zWli]z  
accounting system 会计制度；会计系统 y ;$8C  
accounting transaction 会计事项；帐务交易 WjrUns  
accounting treatment 会计处理 CfWtCA  
accounting year 会计年度 ~baVS-v  
accretion 增值；添加 mimJ_=]DC  
accrual 应计项目；应累算数目 BV8-\R@  
accrual basis 应计制；权责发生制 ?1G7=R  
accrual basis accounting 应计制会计；权责发生制会计 d? Old  
accrue 应累算；应计 lhk[U!>#  
accrued benefit 应累算利益 4%3R}-'mh  
accrued charges 应计费用 S-8wL%r  
accrued cumulative preference share dividend 应累算的累积优先股股息
Q--VZqn  
accrued expenses 应累算费用 #00k7y>OyD  
accrued interest payable 应付利息；应计未付利息 hpqM fz1  
accrued interest receivable 应收利息；应计未收利息 Y}/e"mp  
accrued right 累算权益 mF?GQls`  
accruing profit 应累算的利润 |"Rl_+d7D  
accumulated fiscal reserve 累积财政储备
b"t<B2N  
accumulated profit 累积利润；滚存溢利 H)Zb_>iV  
accumulated reserve 累积储备 n]N+  
accumulation of surplus income 累积收益盈余 ;0R>Dg  
acquired assets 既得资产 krw_1Mm  
acquisition 收购；购置；取得 c:R`]4o  
acquisition cost 购置成本 Dj~]]  
acquisition expenses 购置费用 ,1s,G]%M  
acquisition of 100% interest 收购全部股权 Gxtb@`f  
acquisition of control 取得控制权 4a&*?=GG  
acquisition of fixed assets 购置固定资产 TaZw_)4c  
acquisition of shell “买壳” XYOPX>$T  
acquisition price 收购价 qJQ!e
  
act of God 天灾 BDeX5/`U#  
acting partner 执事合伙人  fn1G^a=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `o.DuvQ E  
active partner 积极参与的合伙人 \1AtBc&  
active trading 交投活跃 epWO}@ b a  
actual circulation 实际流通 x*EzX4$x  
actual cost 实际成本 sUfYEVjr  
actual expenditure 实际开支；实际支出 >|"mhNF  
actual income 实际入息；实际收入；实际收益 _m  *8f\  
actual market 现货市场 >~g(acH%`x  
actual price 现货价；实际价格 D};zPf@!p  
actual profit 实际利润 C{i9~80n  
actual quotation 实盘；实际价位；实际报价 gm-I)z!tz  
actual year basis 按实际年度计算 b&y"[1`  
actuals 实货 DRBRs-D  
actuarial investigation 精算调查 4@qKML  
actuarial principle 精算原则 C;T:'Uws  
actuarial report 精算师报告 ?9_RI(a.}  
Actuarial Society of Hong Kong 香港精算学会 >#q2KXh  
actuarial valuation 精算师估值 6evW O!  
actuary 精算师 R3G+tE/Y  
ad referendum agreement 暂定协议；有待覆核的协定 Q}a,+*N.  
ad valorem duty 从价税；按值征税 `ehZ(H}  
ad valorem duty system 从价税制 -7^A_
!.  
ad valorem fee 从价费 ,Tb~+z|-[  
ad valorem tariff 从价关税 wX0m8"g@  
additional allowance 额外免税额 5&y;r  
additional amount for unexpired risk 未过期风险的额外款额 QJcaOXyMS  
additional assessable profit 补加应评税利润 zH1pW(  
additional assessment 补加评税 T[z]~MJL  
additional commitment 额外承担 ;>eD`Wh  
additional commitment vote 额外承担拨款 3 e19l!B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6hE. i x  
additional dependent parent allowance 供养父母额外免税额 PP{CK4  
additional provision 额外拨款 =1JS6~CTLN  
additional stamp duty 附加印花税 t Z_ni}  
additional tax 补加税罚款；补加税款 "!9hcv-;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Gj~1eS  
adjudged bankrupt 被裁定破产 B]`!L/  
adjudicated bankrupt 裁定破产人 n>)'!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /D]V3|@E  
adjudication of bankruptcy 裁定破产；宣告破产 X"hoDg  
adjudication of insolvency 裁定无力偿还债务
JYY:~2  
adjusted actual 经调整的实数；调整后的实数 d$3;o&VUNI  
adjusted current assets 经调整的流动资产；调整后的流动资产 eb])=  
adjusted figure 经调整的数字；调整后的数额 .HM1c  
adjusted liabilities 经调整的负债；调整后的负债 6z/ct|n  
adjusted loss 经调整的亏损；调整后的亏损 %{fa .>6  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 G2bZl% ,D  
adjusted profit 经调整的利润；调整后的利润 RGeM.  
adjusted surplus 经调整的盈余额；调整后的盈余额 :QndeUw  
adjusted value 经调整的价值；调整后的价值 -:hiLZJ7-  
adjustment 调整；修订；理算〔保险〕 <K~> :4c  
adjustment centre 调剂中心 LDj'L~H  
adjustment lag 调整过程的时间差距；调整时差 wknr^A  
adjustment mechanism 调整机制 ElAho3W  
adjustment of loss 亏损调整 I^M%+\  
adjustment process 调整过程；调整程序 -/#VD&MJO=  
adjustment range 调整幅度 SWAggW)  
administered exchange rate 受管制汇率 ; bBz<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5/v,|  
administration expenses 行政费用 -+'fn$  
administration fee 手续费；行政费 YL)epi^  
administration in bankruptcy 破产管理 lZY0A#   
administration order 遗产管理令 AoaRlk-#  
administrator 管理人；遗产管理人 E&\dr;{7  
administrator of the estate 遗产管理人 0{ZYYB&"~J  
admission of debt 债项承认书 BFU6?
\r  
admission of proof 接纳债权证明 6@7K\${  
advance 放贷款项；垫付款项；预支款项；预付款项 hi{#HXa  
advance account 暂支帐目；预付款帐户 A
`=;yD  
advance compensation 预付补偿金 .4M8  
advance from shareholder 股东垫款 )HrFWI'Y  
advance pending reimbursement 预支以待日后付还 Ub0hISA  
advanced economy 先进经济体系 !)jw o=l}J  
advancement 预付；预付财产 ^w0V{qF{  
advances warrant 垫款令 61Z#;2]  
advancing 贷出 (,5oqU9s@  
adverse balance 逆差 O'6zV"<P  
adverse exchange 逆汇 p.r \|  
advertisement addressed to shareholders 在报章刊登的致股东通告 DFgr,~  
advice for collection 托收通知书 uHBEpqC%  
advice of drawing 提款通知书；汇票通知书 kOe%w-_  
advice of payment 付款通知 +d[A'&"  
Advisory Committee [Securities and Futures Commission] `1cGb*b/  
谘询委员会〔证券及期货事务监察委员会〕 z (N3oBW  
Advisory Committee on Diversification 经济多元化谘询委员会 3:">]LMi  
affidavit 誓章；遗产申报誓章 }{! #`'s  
affidavit of no receipt 述明无收款的誓章 [0_JS2KE  
affiliate 联号；联营公司；附属公司 `EV"
/&`  
affiliated company 附属公司；联号；联营公司 tSST.o3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |-WoR u  
affordability 负担能力 i+/:^tc;  
African Development Bank [AfDB] 非洲开发银行 }Pm>mQZ},  
after-acquired property 事后取得的财产 -S
7PnR6  
after-hours dealing 市后交易 ]!u12^A{  
after-tax profit 税后盈利；税后利润；税后溢利 QHt;c  
agency agreement 代理协议 jlmP1b9  
agency expenses 代理机构的开支 HT]v S}s  
agency fee 代理费 _(CuuP$`I  
Agency Law 《代理法》 oYYns%r}{  
agent 代理人；承销人 =j)y.
x(  
agent of company 公司代理人 @S/PB[%S  
agent's fee 代理人费；经纪费 q|E0Y   
aggregate 总计；总数；总体数字 [x{S ,?6  
aggregate amount 总款额；总额 CaX0Jlk*  
aggregate assets and liabilities 总体资产与负债 Z_Gb
9  
aggregate at constant price 按固定价格计算的总体数字 Xx;RH9YYz  
aggregate demand 总需求 x.V6C0|6"  
aggregate gross position 总持仓量 Cd4a7<-  
aggregate limit 总限额 TY|5O! <  
aggregate of salaries tax 合计薪俸税 fI{ZElPp  
aggregate performance 总体表现；总体业绩 b.qp&2A  
aggregate supply 总体供应 nI1DLVt  
aggregate surplus 总盈余 >28.^\?H4  
aggregate total 整体总额 4$~]t:n  
aggregate value 总值；合计价值 J`6X6YZ  
aggregated basis 合计基准 <O`yM2/pS  
aggregated net chargeable income 合计应课税入息实额 s\c*ibxM,  
aggregation 合并计算；合计；总和 < q6z$c)K  
aggregation of incomes of husband and wife 夫妇入息合并计算  b>N)H  
aggregation of property 财产的总和 o8!gV/oy  
agio 差价；贴水 QN%w\JXS  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ?/mkFDN  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ? x1"uH  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ^*;{Uj+O~Y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment traJub  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 oo{5:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L*ZC` .h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {x{/{{wzv  
agreement for a settlement 授产协议 GP"(+5  
agreement for assignment 转让协议 7g-#v'.N  
agreement for sale 售卖协议；买卖协议 ; Q-f6)+&  
agreement for sale and purchase 买卖协议 fIrl?X']  
agreement for the payment of interest 支付利息协议 x\=2D<@az  
agreement for the repayment of money 还款协议 
gTI!b  
agreement of reinsurance 再保险协议 l2
DhFt$!=  
Agricultural Bank of China 中国农业银行 eqt+EiH   
air passenger departure tax 飞机乘客离境税 SZOcFmC?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 P!?Je/Tz]  
airport tax 机场税 RB5fn+FiZ  
alcohol duty 酒精税 q!
iMc  
alienation 让与；让渡；转让 L  lP  
alimony 生活费；赡养费 ],*^wQ
 
All Ordinaries Index [AOI] 所有普通股指数 
"K EB0U  
all risks 全险；综合险
;()
.  
All Sales Record for Stock Market 《股票市场成交报告》 f%LzWXA  
Allied Capital Resources Limited 新联财务有限公司 > ,L'A;c}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7wt2|$Qz  
allocation letter 拨款信件 %21i#R`E  
allocation of fund 分配款项；预留款项 =-M)2&~L~  
allocation of profit 利润分配；溢利分配 8^fkY'x  
allocation warrant 拨款令 9N9dQ}[:g  
allotment 分配；配股 MCamc  
allotment notice 股份配售通知；配股通知 .xtjB8gc  
allotment of shares 股份分配 &9CKI/K:  
allowable 可获宽免；免税的
qp(F}@  
allowable business loss 可扣除的营业亏损 *}9i@DP1,  
allowable expenses 可扣税的支出 p100dJvq  
allowance 免税额；津贴；备抵；准备金 20hF2V  
allowance for debts 债项的免税额 xO2S|DH{  
allowance for depreciation by wear and tear 耗损折旧免税额 Mis t,H7  
allowance for funeral expenses 殡殓费的免税额 =<-tD<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 55
vpnRM  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z+!3m.q  
allowance to debtor 给债务人的津贴 aqvt
$u8  
alteration of capital 资本更改 >3H/~ Y  
alternate trustee 候补受托人 tuA
,t  
amalgamation 合并 *_<P%J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Lc>9[!+#  
ambit of charges 征税范围；收费范围 WA-` *m$v  
amended valuation 经修订的估值 m`<Mzk.u<  
American Commodities Exchange 美国商品交易所 a:jRQ-F)  
American Express Bank Limited 美国运通银行
T^-fn  
American Stock Exchange 美国证券交易所 S7-ka{S  
amortization 摊销 e^g3J/aU  
amount due from banks 存放银行同业的款项 Jtj_R
l !  
amount due from banks abroad 存放海外银行同业的款项 9wP_dJvb  
amount due from holding companies 控股公司欠款 $!c)%qDq  
amount due from local banks 存放本港银行同业的款项 C24[brf  
amount due to banks 银行同业的存款 gY AXUM,  
amount due to banks abroad 海外银行同业的存款 .p%p_  
amount due to holding companies 控股公司存款 QMI&?Q:=  
amount due to local banks 本港银行同业的存款 V:h-K`~/  
amount due to outport banks 外埠银行同业的存款 ,s'78Dc$  
amount for note issue 发行纸币的款额 KWU ~QAc  
amount of bond 担保契据的款额 .BsZ.!MPL(  
amount of consideration 代价款额 &z;;Bx0s  
amount of contribution 供款数额
[@ ]f@Wd  
amount of indebtedness 负债款额 DXlP(={*  
amount of principal of the loan 贷款本金额 EG5'kYw2  
amount of rates chargeable 应征差饷数额 X{rw+!  
amount of share capital 股本额 u,0N[.&N  
amount of sums assured 承保款额 2Mc/ah  
amount of variation 变动幅度 Sf>R7.lpP  
amount of vote 拨款数额 _//)|.6c3  
amount payable 应付款额 bWv4'Y!p  
amount receivable 应收款额 =z'w-ARy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DSY:aD!  
analysis 分析 &x{CC@g/  
ancillary risk 附属风险 nu,#y"WQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 qO=_i d  
annual accounting date 年结日期 #5GIO  
annual allowance 每年免税额；年积金；年度津贴；年津 -bHQy:  
annual balance 年度余额 YmM+x=G:  
annual disposable income 每年可动用收入 ]%IcUd}  
annual estimates 周年预算 :ho)3kB  
annual fee 年费 UhCE.# U  
annual general meeting 周年大会 eR r.j  
annual growth rate 年增率；每年增长率 ~LPxVYhK  
annual long-term supplement 长期个案每年补助金 ~\tI9L?|A  
annual pensionable emolument 可供计算退休金的年薪 -;_`>OU{  
annual report 年报 r]eeKV,{p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >9c$2d|>  
annual return 周年报表；周年申报表；每年报税表格 ODK$G [-  
Annual Return Rules 《周年报表规则》 Y:C7S~  
annual review of consumer prices 每年消费物价回顾 OKfJ  
annual roll-forward basis 逐年延展方式 Y)Y`9u<?  
annual salary 年薪
!oeu  
annual statement 年度报表；年度决算表 <Vyv)#32o3  
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 orn9;|8q  
annuitant 年金受益人 xwa5dtcng  
annuity 年金 ua1ov7w$]  
annuity contract 年金合约 mLU4RQ}5  
annuity on human life 人寿年金 @cPb*  
antecedent debt 先前的债项 mH>oF|  
ante-dated cheque 倒填日期支票 U0'>(FP~2  
anticipated expenditure 预期开支 5EDN 9?a  
anticipated net profit 预期纯利 Ev;HV}G  
anticipated revenue 预期收入 }f)$+mi  
anti-inflation measure 反通货膨胀措施
hoI?,[@F  
anti-inflationary stance 反通货膨胀立场 J#B% #X  
apparent deficit 表面赤字 {S(d5o8  
apparent financial solvency 表面偿债能力 >TUs~  
apparent partner 表面合伙人 c6sGjZdR  
application for personal assessment 个人入息课税申请书 `_sc_Y|C!  
application of fund 资金应用 pN/)$6=  
application to release as liquidator and to destruct the books of accounts and documents M}NmA  
申请免除清盘人职务及毁灭帐簿与文件 0!F"s>(H  
appointed actuary 委任精算师 !%x8!;za  
appointed auditor 委任核数师；委任审计师 )W)m?%  
appointed trustee 委任的受托人 h)BRSs?v_D  
appointer 委任人 Q[^IX  
apportioned pro rata 按比例分摊 Dt)\q^bH)  
apportionment 分配；分摊 {dJC3/Rf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6>v`6  
apportionment formula 分摊方程式 Vu '/o[nF>  
apportionment of estate duty 遗产税的分摊 pv&:
N,p  
appraisal 估价；评估  6\ /x  
appreciable growth 可观增长 G?!b00H  
appreciable impact 显着影响 `HvU_ja;  
appreciable increase 可观增长 9ctvy?53H  
appreciation 增值；升值 %pgie"k  
appreciation against other currencies 相对其他货币升值 tLe!_p)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $$~
x: iN  
appreciation tax 增值税 !7!xJ&/V  
appropriation 拨款；拨用；拨付 /2-S/,a  
appropriation account 拨款帐目 v!?b
EM3D  
Appropriation Bill 拨款法案 H]
;|<G  
appropriation-in-aid system 补助拨款办法 (&0%![j&  
approved assets 核准资产 a'f"Zdh%w  
approved basket stock 认可一篮子证券 . $uvQpyh  
approved budget 核准预算 o^;$-O!/  
approved charitable donation 认可慈善捐款 ;T~]|#T\6  
approved charitable institution 认可慈善机构
^Bn)a"Gd  
approved currency 核准货币；认可货币 }$3eRu +  
approved estimates 核准预算 K^`
3Bg  
approved estimates of expenditure 核准开支预算 #k8bZ?*:  
approved overseas insurer 核准海外保险人 C4],7"Sw  
approved overseas trust company 核准海外信托公司 xRYL{+  
approved pooled investment fund 核准汇集投资基金 t9SzZ2E  
approved provident fund scheme 认可公积金计划 Xu`c_  
approved provision 核准拨款 Mit,X  
approved redeemable share 核准可赎回股份 8*3o9$Pj  
approved regional stock 认可地区性证券 aYr?J Ol  
approved retirement scheme 认可退休金计划 02:]  
approved subordinated loan 核准附属贷款 E%OY7zf`%  
arbitrage 套戥；套汇；套利 e>~g!S}G  
arbitrageur 套戥者；套汇者 G$pTTT6#  
arbitrary amount 临时款项 $,q~q^0  
arrangement 措施；安排；协定 NR-d|`P;  
arrears 欠款 ;NH5 L,  
arrears of pay 欠付薪酬 GVk&n"9kp  
arrears of revenue 逾期未收税款；逾期未收的帐项
:@)UI,  
articles of association 组织章程；组织细则；组织章程细则 SA&0f&07i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F>Rz}-Fy  
ascertainment of profit 确定利润 x@I*(I  
"Asia Clear" “亚洲结算系统” <l]P <N8^  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 py.lGywb_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /%9D$\  
Asian Development Fund [ADF] 亚洲发展基金 $E3-</ f  
Asian dollar bond 亚洲美元债券 e*p7(b-  
Asian dollar market 亚洲美元市场 ){`s&?M0  
Asian dollar rate 亚洲美元利率 :b)IDcW&j:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =gS?atbX  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :8aa#bA  
asked price 沽盘；喊价；索价；卖方报价 ^%|,G:r  
assessable income 应评税入息 OQMkpX-dH  
assessable loss 应评税亏损 I&~kwOP  
assessable profit 应评税利润 J$  
assessable value 应评税值 `<!Nk^2ap  
assessed profit 估定利润 j_*$Av
y  
assessed value 经评估价值 =r"8J5[f  
assessment 评税；评定；估价；评税单 _O)xE9t#ru  
assessment number 评税编号；估价编号 /!;oO_U:#  
assessment of additional tax 补加税评税 1>P[3Y@}  
assessment of performance 业绩评估；实绩评价 [ qt hn[3  
Assessor 评税主任 O=UXe]D  
asset price bubbles 资产价格泡沫 ehk5U,d  
asset-backed securities 具资产保证的证券 vN:gu\^-   
assets accretion 资产增值 hc OT+L>  
assets and liabilities 资产与负债 L;zwqdI  
assets betterment statement 资产递增表；资产改进表 k8
H@0p  
assets lending 实物放款；有抵押贷款 |D+"+w/
 
assets of the company passing on the death 死者去世时转移的公司资产 d4KTwn5g  
assets pledged as security for liabilities 用作负债抵押的资产 IWcgh`8  
assets portfolio 资产投资组合 OV3l)73?t  
assets price 资产价格 v+uq  
assets quality 资产质素 i^Vb42%y  
assets realization 资产变现 M#X8Rs1`  
assets refinancing arrangement 资产再集资安排 a0I+|fR  
assets securitization 资产证券化 1O@ qpNm  
assets situated outside Hong Kong 在香港以外地方的资产 q/U(j&8W{  
assets stripping 削减资产；拆卖资产 n&ZArJ  
assets value 资产值 4-;"w;  
assignee 承让人 {Q],rv|;  
assignment 转让；转让书；转让契 
FY_.Vp  
assignment of interest 权益转让 sC >_ulkoa  
assignment of letters patent and trade mark 专利证书及商标转让 [ZC]O2'  
assignment of property 物业转让；物业转让书 ir/m.~?  
assignment right 转让权 -F
=?M+9[  
assignor 转让人 )!.ef6

|  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 rD=8O#m g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 WLl_;BgN  
associate member 附属会员 q1ybJii  
associated body corporate 相联法人团体 i!g}PbC[  
associated company 相联公司；联属公司 r09gB#K4  
associated corporation 相联法团 873$EiyXR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (5- w>(  
公认会计师公会〔英国〕 68Po`_/s  
Association of Futures Exchange Brokers 香港期货经纪协会 O b'B?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 JPQWRK^  
association of underwriters 承保人组织 |,3s]b`  
assumption of control 接管 n^aSio6  
assurance 担保；保险；转易；转易书 U-Ia$b-5!  
assurance of interest 权益的转易 2N*XzVplN  
at 19XX price 按一九ＸＸ年价格计算 Q#"p6ZmI  
at a discount 按赔价计算；按贴水价格计算；打折扣 wZ6
D\I  
at a premium 按溢价计算；按升水价格计算 d: D`rpcC  
at call 通知付款；按通知 oV"d%ks  
at constant market price 按固定市价计算 xxjg)rVuy  
at constant price 按固定价格计算 xCN6?  
at cost 按成本计算 {gh41G;n  
at current market price 按当时市价计算；按现时市价计算 2gM=vaiH=  
at current price 按当时价格计算；按现时价格计算 kFKc9}7W  
at factor cost 按要素成本计算；按生产要素成本计算
Mo?eVtZ  
at money-of-the-day price 按付款当日价格计算 I5]=\k($  
at or better 按指定或较佳价位〔买卖指令〕 1o"/5T:S[  
at par 按面值计算；平价 |vW(;j6  
at sight 见票即付 rEz-\jLD~  
at the close 按收市盘 a&:1W83  
at the opening 按开市盘 ^b|Z<oF  
attestation 见证；见证条款 H$'|hUwds%  
at-the-money option 平价期权 U\aP  
attorney 受权人；受托代表人 <Sds5 d  
attornment 新拥有人承认书 +B(x:hzY9  
attributable profit 可归属利润 {UqSq  
attributable share value 可归属股份价值 ;W%nB
dE6|  
Auckland Stock Exchange 奥克兰证券交易所 (NfP2E|B  
auction 拍卖 tUX4#{)q(j  
auctioneer 拍卖商 vHR-mQUs  
audit 审计；核数
p7 s#j  
Audit Commission 审计署 kc*zP=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] )Z6bMAb0'N  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ZEY="pf  
audit review 帐目审查 TljN!nv]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *u LOoq  
audited account 审计帐目；经审计的帐目 k(hYNmmo j  
audited annual account 经审计的周年帐目 HIiMq'H^  
audited balance sheet 经审计的资产负债表 #a1zk\R3  
auditor 核数师；核数主任；审计师 LX<arHz  
auditor's certificate 核数师证明书；审计师证明书 3OnIAk3  
auditor's report 核数师报告；审计师报告 <JtH/oN  
Aussie bond 澳元债券 OAigq6[,  
austerity budget 紧缩预算
Zop3[-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x)evjX=q  
Australia All Ordinaries Index 澳洲所有普通股票指数 A8,9^cQ]  
Australian Dollar [AUD] 澳元 N:R6 b5 =}  
Australian Options Market 澳大利亚期权市场 n(X{|?  
Australian Securities Commission 澳洲证券事务监察委员会 "FuOWI{in  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2P\k;T(  
Australian Stock Exchange 澳大利亚证券交易所 U-RR>j  
Austrian Schilling [ATS] 奥地利先令  R&oC
9<  
authentication 认证；鉴证 #'`!*VI  
authority to purchase 委托购买证；委购书 MZYh44  
authorization 认可；核准；授权；授权书 tG8)!  
authorization by direction 指示授权 Ah^0FU%!g  
authorization by instruction 指令授权 ed3d 6/%HR  
authorization by warrant 令状授权 `O~NT'Ed8  
authorization of unit trust 单位信托的认可 Mc8|4/<Z  
authorized agent 指定代理人 u&4CXv=  
authorized capital 法定资本 RLnsy,  
authorized clerk 出市员 t "y[  
authorized dealer 认可交易商 v[$-)vs*ag  
authorized financial institution 认可财务机构 C]@v60I  
authorized fund 认可基金 :r4]8X-
 
authorized fund house 获授权的基金公司；认可基金公司 }"} z7Xb0  
authorized institution 认可机构 So?.V4aD_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3=[#(p:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8H2zMIB  
authorized insurer 获授权保险人；获认可承保人 '8%pEl^  
authorized investment 特准投资项目 E lf'1  
authorized person 获授权人 2Y~UeJ_\Lq  
authorized representative 获授权代表 b:%z<vo
 
authorized share capital 法定股本 fPXMp%T!  
automated quotation system 自动报价系统 \.0cA4)[$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] m/{HZKh  
自动交易系统〔香港期货交易所有限公司〕 K6uZ4 m;  
automatic adjustment mechanism 自动调整机制 hKkUsY=R  
automatic adjustment system 自动调整系统 Ufx^@%v  
Automatic Clearing House 自动票据交换所 2T3TD%  
automatic exchange rates accumulation system 自动化汇率累集系统 C%c}lv8;^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^3>Qf
  
automatic teller machine [ATM] 自动柜员机 MHF31/g\  
autopay 自动转帐 Z|78>0SAt  
available assets 可用资产 M.DU^
-7  
available fiscal reserve 现存财政储备 J#k3iE}  
available profit 可用利润 cL+--$L  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Mn)>G36(  
average 平均；平均数；海损 Oup5LH!sW  
average basic salary 平均基本薪金 iJ8 5okv'  
average consumer expenditure 平均消费开支；一般消费开支 8PN/*Sa  
average cost 平均成本 0P MF)';R  
average cost of land production 增辟土地平均成本 "zN2+X"&  
average daily turnover 平均每日成交额 1yFVF
  
average daily wage rate 平均每日工资率

L#  
average expenditure pattern 平均开支模式 yQP!Vt^  
average growth rate 平均增长率 T/[8w  
average net fixed assets 固定资产平均净值 xXa* d  
average of relatives 相对价格平均数 S7|6dwQ&  
average price 平均价格 xg:r5Z/|)  
average propensity to consume 平均消费倾向；一般消费倾向 C-wwQbdG/  
average propensity to save 平均储蓄倾向；一般储蓄倾向 l7{]jKJue  
average rate 平均率 f82$_1s^  
average revenue 平均收入；平均收益 *HT)Au"5  
average stock 平均库存；平均存货 @k< e]@r  
average yearly rent 平均年租 BIu%A]e"  
avoidance of double taxation 避免双重课税 @ve4rc/LI  
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 $
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