一些有用的会计术语(也不知道发的地方对不对)A

A: qB
$QC  
A share Ａ股；甲类股份 066\zAPdH  
abatement of tax 减税；减扣免税额 ,T 3M  
ABN AMRO Bank N.V. 荷兰银行 V+0pvgS[  
above-the-line expenditure 线上项目支出；经常预算支出 6,~ %  
above-the-line receipt 线上项目收入；经常预算收入 /N/jwLr  
ABSA Asia Limited 南非联合亚洲有限公司 1#>uqUxah  
absolute change 绝对数值变更 8BS Nm  
absolute expenditure 实际开支 w[QC  
absolute guideline figure 绝对准则数字 Zmk
9C@  
absolute interest 绝对权益 +\PLUOk  
absolute order of discharge 绝对破产解除令 *$('ous8  
absolute profit margin 绝对利润幅度 yswf2F  
absolute value 实值；绝对值 0_^3 |n  
absolutely vested interest 绝对既得权益 <7ag=IgDy  
absorbed cost 已吸收成本；已分摊成本 NgxJz ]b  
absorption 吸收；分摊；合并 ) AGE"M3X  
absorption rate 吸收率；摊配率；分摊率 UAI'tRYN_  
ACB Finance Limited 亚洲商业财务有限公司 tg/!=g  
acceptable form of reciprocity 合理的互惠条件 Uul5h8F  
acceptable rate 适当利率；适当汇率 Y3)*MqZlF  
acceptance agreement 承兑协议 Lq@uwiq!  
acceptance for honour 参加承兑 Iz#jR2:yn  
acceptor 承兑人；接受人；受票人 JGzEm>_m  
acceptor for honour 参加承兑人 T`I4_x  
accident insurance 意外保险 11fV|b%  
Accident Insurance Association of Hong Kong 香港意外保险公会 6(A"5B=\  
accident insurance scheme 意外保险计划 $Zrc-tkV  
accident year basis 意外年度基准 pwVGe|h%,  
accommodation 通融；贷款 
J<cY'?D  
accommodation bill 通融票据；空头票据 .k!2{A  
accommodation party 汇票代发人 G [yI[7=d  
account balance 帐户余额；帐户结余 kO
el !A  
account book 帐簿 YB{'L +Wbw  
account collected in advance 预收款项 \Q?#^<O  
account current book 往来帐簿 PEKXPFN  
account of after-acquired property 事后取得的财产报告 BH$hd|KD<  
account of defaulter 拖欠帐目 URr{J}5  
account payable 应付帐款 2'ws@U}lR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J}@.f-W\j  
account receivable 应收帐款 raP9rEs  
account receivable report 应收帐款报表 FPE6H:'  
account statement 结单；帐单；会计财务报表 #xq|/JWs  
account title 帐户名称；会计科目 ?%Pi#%P  
accountant's report 会计师报告 vhU $GG8  
Accountant's Report Rules 会计师报告规则 Q?Xqf7y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -3y $j+  
Accounting Arrangements 《会计安排》 a63Ud<_a7  
accounting basis 会计基础 01%0u8U  
accounting by Official Receiver 破产管理署署长呈交的帐目 gHWsKE
%  
Accounting Circular 《会计通告》 m{yq.H[X  
accounting class 会计类别 NeewV=[%  
accounting date 记帐日期；会计结算日期 W{}M${6&  
accounting for money 款项核算 2rf#Bq?7  
Accounting Officer 会计主任 K1-3!G  
accounting period 会计报告期；会计期 sa"!ckh  
accounting policy 会计政策；会计方针 ~Bt>Y  
accounting practice 会计惯例 xCu\jc)2  
accounting principle 会计准则 ~!Rf5QA85  
accounting record 会计记录 b|.<rV'BTt  
accounting report 会计报告 vcOw`oS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /5f=a  
Accounting Society of China 中国会计学会 cdL0<J b,  
accounting statement 会计报表 |Yi_|']#  
accounting system 会计制度；会计系统 \&v)#w  
accounting transaction 会计事项；帐务交易 "t>H B6^  
accounting treatment 会计处理 #Y'ub 5s  
accounting year 会计年度 d&DQ8Gm ^  
accretion 增值；添加 |L <  
accrual 应计项目；应累算数目 [Z]C
BEE  
accrual basis 应计制；权责发生制
T<0V ^B7  
accrual basis accounting 应计制会计；权责发生制会计 kh"APxQ79  
accrue 应累算；应计 D<^K7tJui  
accrued benefit 应累算利益 EuD$^#  
accrued charges 应计费用 #6 $WuIG  
accrued cumulative preference share dividend 应累算的累积优先股股息 \Dx)P[Ur  
accrued expenses 应累算费用 v@:m8Y(t  
accrued interest payable 应付利息；应计未付利息 5lE9UoG[Q  
accrued interest receivable 应收利息；应计未收利息 OK:YnSk"  
accrued right 累算权益 t1o_x}z4.  
accruing profit 应累算的利润 ]rO/I
uB  
accumulated fiscal reserve 累积财政储备 VQ2
B|v  
accumulated profit 累积利润；滚存溢利 o~'UWU'#
 
accumulated reserve 累积储备 1L_(n  
accumulation of surplus income 累积收益盈余 h7}P5z0F  
acquired assets 既得资产 X/S%0AwZ  
acquisition 收购；购置；取得 }~ga86:n0  
acquisition cost 购置成本 n=h!V$X  
acquisition expenses 购置费用 -D_xA10  
acquisition of 100% interest 收购全部股权 |f[:mO
  
acquisition of control 取得控制权 U;U19[]  
acquisition of fixed assets 购置固定资产 RXhT{Ho(>  
acquisition of shell “买壳” d]^\qeG^p  
acquisition price 收购价 !$,e)89  
act of God 天灾 4+N9Ylh  
acting partner 执事合伙人 HwBJUr91]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 XpP}(A@G  
active partner 积极参与的合伙人 F:G Vysy  
active trading 交投活跃 |OBZSk1jp  
actual circulation 实际流通 <d3a  
actual cost 实际成本 &c81q2  
actual expenditure 实际开支；实际支出 6[]O3Aa  
actual income 实际入息；实际收入；实际收益 %wmbFj}  
actual market 现货市场 o5w =  
actual price 现货价；实际价格 \r\wqz7  
actual profit 实际利润 u< 5{H='6  
actual quotation 实盘；实际价位；实际报价 ?Aky!43  
actual year basis 按实际年度计算 n!?u/[@  
actuals 实货 aN"dk-eK  
actuarial investigation 精算调查 )m10IyUAY  
actuarial principle 精算原则 9P-I)ZqL  
actuarial report 精算师报告 kO8oH8Vt
 
Actuarial Society of Hong Kong 香港精算学会 %uy?@e  
actuarial valuation 精算师估值 fSm|anuKZe  
actuary 精算师 X0]5I0YP  
ad referendum agreement 暂定协议；有待覆核的协定 #Gu(h(Z s  
ad valorem duty 从价税；按值征税 SM
HQh.O?5  
ad valorem duty system 从价税制 {mB &xz:b  
ad valorem fee 从价费 ;#dzw!+Y  
ad valorem tariff 从价关税 #D8u#8Dz  
additional allowance 额外免税额 RV6|sN[x>  
additional amount for unexpired risk 未过期风险的额外款额 @?[}\9dW  
additional assessable profit 补加应评税利润 |\h<!xR  
additional assessment 补加评税 D~f[Rg  
additional commitment 额外承担 -Rr Qv(  
additional commitment vote 额外承担拨款 h_xzqElZu  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 FmtV[C#  
additional dependent parent allowance 供养父母额外免税额 (L7%V !  
additional provision 额外拨款 M}!E :bv'  
additional stamp duty 附加印花税 S>EO6z#   
additional tax 补加税罚款；补加税款 ,) 3Eog\-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0d #jiG  
adjudged bankrupt 被裁定破产 e\H1

IR3  
adjudicated bankrupt 裁定破产人 YR0.m%U,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x`zE#sD  
adjudication of bankruptcy 裁定破产；宣告破产 axiP~t2  
adjudication of insolvency 裁定无力偿还债务 jsIT{a*]  
adjusted actual 经调整的实数；调整后的实数 NGuRyZp69&  
adjusted current assets 经调整的流动资产；调整后的流动资产 jH]?vpP  
adjusted figure 经调整的数字；调整后的数额 JO|xX<#:  
adjusted liabilities 经调整的负债；调整后的负债 d
2<+Pp  
adjusted loss 经调整的亏损；调整后的亏损 h[j(@P  
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 Xwk_QFv3  
adjusted profit 经调整的利润；调整后的利润 Vg8c}
>7  
adjusted surplus 经调整的盈余额；调整后的盈余额 4mwAo  
adjusted value 经调整的价值；调整后的价值 _{0
IX  
adjustment 调整；修订；理算〔保险〕 %9`\7h7K  
adjustment centre 调剂中心 "5$2b>_UE  
adjustment lag 调整过程的时间差距；调整时差 Y-:dPc{  
adjustment mechanism 调整机制 v\Xyz )  
adjustment of loss 亏损调整 C3e0d~C  
adjustment process 调整过程；调整程序 #w]@yL]|is  
adjustment range 调整幅度 +Uf+`  
administered exchange rate 受管制汇率 Te&5IB-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ~#9(Q  
administration expenses 行政费用 *d,Z?S/  
administration fee 手续费；行政费 FKkL%:?  
administration in bankruptcy 破产管理 ,Q>wcE6v  
administration order 遗产管理令 (&-!l2  
administrator 管理人；遗产管理人 ]s^
Pw>/`  
administrator of the estate 遗产管理人 :P20g](  
admission of debt 债项承认书 [[vbw)u  
admission of proof 接纳债权证明 ?wbf)fbq  
advance 放贷款项；垫付款项；预支款项；预付款项 pwr]lV$w  
advance account 暂支帐目；预付款帐户 5s=L5]]r_j  
advance compensation 预付补偿金 _D~FwF&A  
advance from shareholder 股东垫款 gjex;h  
advance pending reimbursement 预支以待日后付还 1A;f[Rze  
advanced economy 先进经济体系 }#QYZ nR  
advancement 预付；预付财产 e:zuP.R  
advances warrant 垫款令 Q%^!j_#  
advancing 贷出 6Bn%7ZBv  
adverse balance 逆差 ">"B  
adverse exchange 逆汇 qgZN&7Nn:  
advertisement addressed to shareholders 在报章刊登的致股东通告 P)&qy .+E0  
advice for collection 托收通知书 b
0lZb'  
advice of drawing 提款通知书；汇票通知书 C:<TJ  
advice of payment 付款通知 }
|(v0]  
Advisory Committee [Securities and Futures Commission] (eF "[,z  
谘询委员会〔证券及期货事务监察委员会〕 s N|7  
Advisory Committee on Diversification 经济多元化谘询委员会 "2J
2za  
affidavit 誓章；遗产申报誓章 _t;Mi/\P  
affidavit of no receipt 述明无收款的誓章 "gGv>]3  
affiliate 联号；联营公司；附属公司 p+O,C{^f  
affiliated company 附属公司；联号；联营公司 #tQ__V   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `{W>Dy  
affordability 负担能力 R}Z2rbt  
African Development Bank [AfDB] 非洲开发银行 |
;(0]  
after-acquired property 事后取得的财产 6`sS8Ar&u  
after-hours dealing 市后交易 ?cD2EX%(  
after-tax profit 税后盈利；税后利润；税后溢利 >p@v'h/Cr  
agency agreement 代理协议 \}+
b_J6-  
agency expenses 代理机构的开支 ?D`
h[ai  
agency fee 代理费 I 7s}{pG  
Agency Law 《代理法》 cr<ty"3\  
agent 代理人；承销人 /;a b"b  
agent of company 公司代理人 /U =eB?>  
agent's fee 代理人费；经纪费 4]%v%64U  
aggregate 总计；总数；总体数字 },(Ln
%M  
aggregate amount 总款额；总额 
~xV|<;  
aggregate assets and liabilities 总体资产与负债  N2Q%/}+,  
aggregate at constant price 按固定价格计算的总体数字 |sklY0?l(  
aggregate demand 总需求 oBZzMTPe  
aggregate gross position 总持仓量 i4^1bd  
aggregate limit 总限额 -|nHwSrCZ/  
aggregate of salaries tax 合计薪俸税 a C<  
aggregate performance 总体表现；总体业绩 =P\Tk)(`  
aggregate supply 总体供应 kMY1Xb  
aggregate surplus 总盈余 UfAN)SE"  
aggregate total 整体总额 Mg76v<mv<  
aggregate value 总值；合计价值 ?wYvBFRn7"  
aggregated basis 合计基准 eIY![..J/N  
aggregated net chargeable income 合计应课税入息实额 h!h<!xaclW  
aggregation 合并计算；合计；总和 :~{x'`czJ  
aggregation of incomes of husband and wife 夫妇入息合并计算 v'H\KR-;  
aggregation of property 财产的总和 55]E<2't  
agio 差价；贴水 %_%/ym  
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》 a.!|A(zw  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Y
;OqdO  
《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》 B$@fE}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 'SE?IE{  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 }Gg:y?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment leomm+f^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~k[q:$T  
agreement for a settlement 授产协议 =[T_`*s&  
agreement for assignment 转让协议 La#otuw+?  
agreement for sale 售卖协议；买卖协议 STY\c5  
agreement for sale and purchase 买卖协议 5zR9N>!c  
agreement for the payment of interest 支付利息协议 f+iM_MI  
agreement for the repayment of money 还款协议 Vv3{jn6%  
agreement of reinsurance 再保险协议 +U];  
Agricultural Bank of China 中国农业银行 9 9S-P}xd  
air passenger departure tax 飞机乘客离境税 `U[s d*C"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?ta(`+"  
airport tax 机场税 '2BE"e  
alcohol duty 酒精税 ( 17=|s  
alienation 让与；让渡；转让 {#X]D~;s+  
alimony 生活费；赡养费 8O0E;6b  
All Ordinaries Index [AOI] 所有普通股指数 -^+!:0'
;  
all risks 全险；综合险 =& .KKr  
All Sales Record for Stock Market 《股票市场成交报告》 [$[1|r *Q  
Allied Capital Resources Limited 新联财务有限公司 ^jxV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 p!]$!qHO(  
allocation letter 拨款信件 u#uT|a.  
allocation of fund 分配款项；预留款项 Q1?09  
allocation of profit 利润分配；溢利分配 sGdlS&08(  
allocation warrant 拨款令 Az"(I>VfD  
allotment 分配；配股 \
6z_;  
allotment notice 股份配售通知；配股通知 [h^>Iq (Z  
allotment of shares 股份分配 C/L+gU&  
allowable 可获宽免；免税的 7xr@$-U  
allowable business loss 可扣除的营业亏损 w;Jby  
allowable expenses 可扣税的支出 ;)nV  
allowance 免税额；津贴；备抵；准备金 fXJbC+  
allowance for debts 债项的免税额 [TFd|ywn  
allowance for depreciation by wear and tear 耗损折旧免税额 H6I]GcZ$  
allowance for funeral expenses 殡殓费的免税额 ++)3*+N+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S_ Pa .  
allowance for repairs and outgoings 修葺及支出方面的免税额 l[D5JnWxt  
allowance to debtor 给债务人的津贴 )lsR8Hi8  
alteration of capital 资本更改 2Yt+[T*  
alternate trustee 候补受托人 gZLzE*NZ  
amalgamation 合并 5o&noRIIr  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |JD"iP:  
ambit of charges 征税范围；收费范围 4$^\s5K  
amended valuation 经修订的估值 ]gHi5]\NC
 
American Commodities Exchange 美国商品交易所 jjLwHJ  
American Express Bank Limited 美国运通银行 h &R1"  
American Stock Exchange 美国证券交易所 ,|r%tNh<8$  
amortization 摊销 eAPNF?0yh  
amount due from banks 存放银行同业的款项 CCQ38P@rv  
amount due from banks abroad 存放海外银行同业的款项 CMI V"-  
amount due from holding companies 控股公司欠款 Sb;=YW 1<  
amount due from local banks 存放本港银行同业的款项 8r46Wr7Q  
amount due to banks 银行同业的存款 1ae,s{|  
amount due to banks abroad 海外银行同业的存款 GV"HkE;  
amount due to holding companies 控股公司存款 f,_EPh>  
amount due to local banks 本港银行同业的存款
#uz
p  
amount due to outport banks 外埠银行同业的存款 v3`k?jAaI  
amount for note issue 发行纸币的款额 ZFNn
(n  
amount of bond 担保契据的款额 &rmXz6F  
amount of consideration 代价款额 SL O~  
amount of contribution 供款数额 I}S~,4  
amount of indebtedness 负债款额 QxaW
x  
amount of principal of the loan 贷款本金额 g} /efE  
amount of rates chargeable 应征差饷数额 V{y
P/X  
amount of share capital 股本额 MY]<^/Q  
amount of sums assured 承保款额 6?C|pO  
amount of variation 变动幅度 ?mCino  
amount of vote 拨款数额 <HC5YA)4  
amount payable 应付款额 w#!^wN  
amount receivable 应收款额 zc
n/LF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (v'#~)R_`  
analysis 分析 F^/1 u  
ancillary risk 附属风险 25zmde~ w  
annual account 周年帐目；周年帐目报表；年度决算；年结 eM$NVpS3  
annual accounting date 年结日期 #!i&  
annual allowance 每年免税额；年积金；年度津贴；年津 v3ky;
~ke  
annual balance 年度余额 OdrnPo{  
annual disposable income 每年可动用收入 ?{Rv/np=F  
annual estimates 周年预算 i
6Kcj  
annual fee 年费 \=yWJ  
annual general meeting 周年大会 =5v=<, ]  
annual growth rate 年增率；每年增长率 */7+pk(  
annual long-term supplement 长期个案每年补助金 Tt.#O~2:9  
annual pensionable emolument 可供计算退休金的年薪 {Hu@|Q\~&  
annual report 年报 <V~B8C!)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oY K(=j  
annual return 周年报表；周年申报表；每年报税表格 'Cv>V"X: `  
Annual Return Rules 《周年报表规则》 Uf ?._&:  
annual review of consumer prices 每年消费物价回顾 9 Y-y?Y  
annual roll-forward basis 逐年延展方式 J:!m49fF  
annual salary 年薪 Hv~&RZpe  
annual statement 年度报表；年度决算表 dN%
*-p(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Fzc8)*w  
annuitant 年金受益人 Q^H8gsv  
annuity 年金 (1pR=  
annuity contract 年金合约 DQ86(4e*g#  
annuity on human life 人寿年金 S1Nwm?z  
antecedent debt 先前的债项 7
%Q?BH7{  
ante-dated cheque 倒填日期支票 {|E'  
anticipated expenditure 预期开支 7^2  
anticipated net profit 预期纯利 \@}G'7{  
anticipated revenue 预期收入 fy6<KEea  
anti-inflation measure 反通货膨胀措施 ;tZ;C(;
<  
anti-inflationary stance 反通货膨胀立场 k"z ~>  
apparent deficit 表面赤字 s)L\D$;+O  
apparent financial solvency 表面偿债能力 =G9 9U/  
apparent partner 表面合伙人 <U]!1  
application for personal assessment 个人入息课税申请书 fVXZfq6  
application of fund 资金应用 R.(fo:ve>  
application to release as liquidator and to destruct the books of accounts and documents 0,z3A>C  
申请免除清盘人职务及毁灭帐簿与文件 dx&!RK+  
appointed actuary 委任精算师 LrGLIt`  
appointed auditor 委任核数师；委任审计师 =sYUzYm  
appointed trustee 委任的受托人 `Q@w*ta)  
appointer 委任人 .T63:  
apportioned pro rata 按比例分摊 5vmc'Om  
apportionment 分配；分摊 sgGXj7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S#^2k!(|G  
apportionment formula 分摊方程式 FoNkISzW  
apportionment of estate duty 遗产税的分摊 nhu;e}[>  
appraisal 估价；评估 c&mLK1A6  
appreciable growth 可观增长 vR)f'+_Nz  
appreciable impact 显着影响 s<XAH7?0  
appreciable increase 可观增长 w!j'k|b>  
appreciation 增值；升值 QH d^?H*  
appreciation against other currencies 相对其他货币升值 GI[TD?s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O?=YY@j  
appreciation tax 增值税 D"z3SLFW{  
appropriation 拨款；拨用；拨付 O)jpnNz  
appropriation account 拨款帐目 A5\00O~  
Appropriation Bill 拨款法案 X9-WU\?UC  
appropriation-in-aid system 补助拨款办法  mdtG W  
approved assets 核准资产 %tvP\(]h  
approved basket stock 认可一篮子证券 nZbINhls  
approved budget 核准预算 W0 n?S "  
approved charitable donation 认可慈善捐款 T)Zef  
approved charitable institution 认可慈善机构 ' a>YcOw  
approved currency 核准货币；认可货币 V`WSZ  
approved estimates 核准预算 cs]h+yE  
approved estimates of expenditure 核准开支预算 z]%c6ty  
approved overseas insurer 核准海外保险人 I,lX;~xb  
approved overseas trust company 核准海外信托公司 ^5D%)@~  
approved pooled investment fund 核准汇集投资基金 Xt.ca,`U  
approved provident fund scheme 认可公积金计划 #hZ`r5GvTj  
approved provision 核准拨款 E-`3}"{  
approved redeemable share 核准可赎回股份 %4QpDt  
approved regional stock 认可地区性证券 ;}dvc7  
approved retirement scheme 认可退休金计划 s?5vJ:M Xr  
approved subordinated loan 核准附属贷款 [X%Wg:K  
arbitrage 套戥；套汇；套利 Z^[ ]s1iP}  
arbitrageur 套戥者；套汇者 j%`% DQ  
arbitrary amount 临时款项 4F`&W*x  
arrangement 措施；安排；协定 _t/~C*=:=  
arrears 欠款 BI|TM2oa  
arrears of pay 欠付薪酬 z%Eok  
arrears of revenue 逾期未收税款；逾期未收的帐项  CK"OHjR  
articles of association 组织章程；组织细则；组织章程细则 tgVMgu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .}c&"L;W  
ascertainment of profit 确定利润 &Yklf?EZ>Q  
"Asia Clear" “亚洲结算系统” i<b-$9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Mgp+#w+,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T\wfYuc&X  
Asian Development Fund [ADF] 亚洲发展基金 o}p^q:T*  
Asian dollar bond 亚洲美元债券 rHa*WA;TE  
Asian dollar market 亚洲美元市场 z@21Z`,  
Asian dollar rate 亚洲美元利率 L+X:M/)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )vsX (/WU  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <0!O'" "J  
asked price 沽盘；喊价；索价；卖方报价 YctWSfh  
assessable income 应评税入息 SYd6D@^2j  
assessable loss 应评税亏损 U!\~LKfA  
assessable profit 应评税利润 xep8CimP'  
assessable value 应评税值 W;T5[
 
assessed profit 估定利润 Ntt*}|:QV<  
assessed value 经评估价值 w$DHMpW'  
assessment 评税；评定；估价；评税单 ]<*-pRN  
assessment number 评税编号；估价编号
,x=S)t  
assessment of additional tax 补加税评税 <5 }  
assessment of performance 业绩评估；实绩评价 vk4Q2P  
Assessor 评税主任 +WjX@rSq[  
asset price bubbles 资产价格泡沫 $3=S\jyfK  
asset-backed securities 具资产保证的证券 ZYS]Et[Q  
assets accretion 资产增值 |JLXgwML  
assets and liabilities 资产与负债 oMNSQMlI  
assets betterment statement 资产递增表；资产改进表 T'> MXFLh  
assets lending 实物放款；有抵押贷款 &\y`9QpVF  
assets of the company passing on the death 死者去世时转移的公司资产 AGGT] 58|  
assets pledged as security for liabilities 用作负债抵押的资产 !+u K@z&G  
assets portfolio 资产投资组合 agk
GUK/  
assets price 资产价格 +^DDWVp  
assets quality 资产质素 Z0[d;m*  
assets realization 资产变现 ]Zz.n5c  
assets refinancing arrangement 资产再集资安排 ueyQ&+6r  
assets securitization 资产证券化 NZ"nG<;5  
assets situated outside Hong Kong 在香港以外地方的资产 r])V6 ^U  
assets stripping 削减资产；拆卖资产 82M`sk3.  
assets value 资产值 U0;pl
2  
assignee 承让人 VTa%  
assignment 转让；转让书；转让契 5HaI$>h6  
assignment of interest 权益转让 c;Gf$9?iC  
assignment of letters patent and trade mark 专利证书及商标转让 c`@";+|r  
assignment of property 物业转让；物业转让书 PbnAY{J  
assignment right 转让权 L|L;<  
assignor 转让人 {2)).g  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7^7Jh&b)/  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #U(kK(uO  
associate member 附属会员 `&9iC 4P  
associated body corporate 相联法人团体 E&N~h|CL  
associated company 相联公司；联属公司 9:P\)'y?  
associated corporation 相联法团 <L+1 &H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] MD^,"!A  
公认会计师公会〔英国〕 (6Ciqf8  
Association of Futures Exchange Brokers 香港期货经纪协会 I^Dm 3yz  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N8iLI`  
association of underwriters 承保人组织 "~mY4WVG  
assumption of control 接管 a4[t3U  
assurance 担保；保险；转易；转易书 Q5b9q$L$  
assurance of interest 权益的转易 >xXC=z+g]  
at 19XX price 按一九ＸＸ年价格计算 =4$ErwI_dm  
at a discount 按赔价计算；按贴水价格计算；打折扣 %
P7qA  
at a premium 按溢价计算；按升水价格计算 |\W53,n9  
at call 通知付款；按通知 |R2p^!m  
at constant market price 按固定市价计算 pm=m~  
at constant price 按固定价格计算 guG&3{&\s  
at cost 按成本计算 _X|prIOb=  
at current market price 按当时市价计算；按现时市价计算 2EOx],(|  
at current price 按当时价格计算；按现时价格计算 s"XwO8yhM  
at factor cost 按要素成本计算；按生产要素成本计算 fy$?~Ji&  
at money-of-the-day price 按付款当日价格计算 Eq%f`Qg+1E  
at or better 按指定或较佳价位〔买卖指令〕 ^ L]e]<h(  
at par 按面值计算；平价 /J(vqYK"  
at sight 见票即付 wn;)La  
at the close 按收市盘 2M*i'K;;)P  
at the opening 按开市盘 58d[>0Xa[g  
attestation 见证；见证条款 fDloL  
at-the-money option 平价期权 'b0r?A~c=  
attorney 受权人；受托代表人 <F8e?xy  
attornment 新拥有人承认书 W*Si"s2  
attributable profit 可归属利润 jfi
Uf1Mj  
attributable share value 可归属股份价值 B 6z 'Q  
Auckland Stock Exchange 奥克兰证券交易所 /Kh,  
auction 拍卖 {-lpYD^k3  
auctioneer 拍卖商 kno[!A7_6  
audit 审计；核数 }i{qRx"4  
Audit Commission 审计署 O}w%$ mq  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I tb_ H  
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〕 zE<Iv\Q  
audit review 帐目审查 1_b*j-j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;NH^+h  
audited account 审计帐目；经审计的帐目 $}AbR:z  
audited annual account 经审计的周年帐目 )3)7zulnXH  
audited balance sheet 经审计的资产负债表 L+*:VP6WD  
auditor 核数师；核数主任；审计师 :0,yq?M  
auditor's certificate 核数师证明书；审计师证明书 4BSqL!i(  
auditor's report 核数师报告；审计师报告 z=>fBb>w7  
Aussie bond 澳元债券 t{>K).'  
austerity budget 紧缩预算 &>\;4E.O5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <\#'o}  
Australia All Ordinaries Index 澳洲所有普通股票指数 d"FB+$  
Australian Dollar [AUD] 澳元 leC!Yj  
Australian Options Market 澳大利亚期权市场 E f\|3D_  
Australian Securities Commission 澳洲证券事务监察委员会 ^2kjO/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \ptO4E  
Australian Stock Exchange 澳大利亚证券交易所 D
kWp  
Austrian Schilling [ATS] 奥地利先令 J+P<zC  
authentication 认证；鉴证 <wSJK  
authority to purchase 委托购买证；委购书 !8G)`'  
authorization 认可；核准；授权；授权书 uyYV_Q0~;  
authorization by direction 指示授权 ,8 4|qI  
authorization by instruction 指令授权 n[jXqFm!`  
authorization by warrant 令状授权 "u6pl);G  
authorization of unit trust 单位信托的认可 rDWAZ<;;  
authorized agent 指定代理人 7ui<2(W@0  
authorized capital 法定资本 ps<Ef  
authorized clerk 出市员 *p(_="J,  
authorized dealer 认可交易商 $}&a*c>  
authorized financial institution 认可财务机构 c]M+|R5  
authorized fund 认可基金 bN_e~z  
authorized fund house 获授权的基金公司；认可基金公司 )k(K/m  
authorized institution 认可机构 X~r9yl>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LACrg  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 o ]*yI[\  
authorized insurer 获授权保险人；获认可承保人 FsE
D9+/m  
authorized investment 特准投资项目 !/p|~K  
authorized person 获授权人 )J 'F]s  
authorized representative 获授权代表 lq9|tt6Z
 
authorized share capital 法定股本 nq!=9r  
automated quotation system 自动报价系统 IH`Q=Pj  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] FDl/7P`b(  
自动交易系统〔香港期货交易所有限公司〕 {]dxFhe)  
automatic adjustment mechanism 自动调整机制 SMZ*30i  
automatic adjustment system 自动调整系统 p:xyy*I  
Automatic Clearing House 自动票据交换所 2PQBUq  
automatic exchange rates accumulation system 自动化汇率累集系统 '/I`dj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 cNd&C'/N  
automatic teller machine [ATM] 自动柜员机 `Q*`\-8J  
autopay 自动转帐 JQKXbsXS  
available assets 可用资产 F7<mm7BGZ  
available fiscal reserve 现存财政储备 }eLApFHEDg  
available profit 可用利润 2'fd4rE5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 O!"K'Bm  
average 平均；平均数；海损  :tZsSK  
average basic salary 平均基本薪金 LLgw1 @-D  
average consumer expenditure 平均消费开支；一般消费开支 O&7.Ry m  
average cost 平均成本 {"'M2w:|D1  
average cost of land production 增辟土地平均成本 4np2I~ !  
average daily turnover 平均每日成交额 )
f~;P+  
average daily wage rate 平均每日工资率 |.c4
y*  
average expenditure pattern 平均开支模式 -- %XkO  
average growth rate 平均增长率 XCI  
average net fixed assets 固定资产平均净值 D|5mNX%e  
average of relatives 相对价格平均数 A$wC!P|;  
average price 平均价格 =aVvv+T
 
average propensity to consume 平均消费倾向；一般消费倾向 7]rIq\bM  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nFlN{_/  
average rate 平均率 fK7 ?"^`/  
average revenue 平均收入；平均收益 xo@1((|z  
average stock 平均库存；平均存货 25OQY.>bE  
average yearly rent 平均年租 +t,b/K(?]  
avoidance of double taxation 避免双重课税 I%.nPOQ 8  
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 ]2-Qj)mZ]  
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