一些有用的会计术语(也不知道发的地方对不对)A

A: AHU=`z  
A share Ａ股；甲类股份 cEIs9;  
abatement of tax 减税；减扣免税额 MnP+L'|  
ABN AMRO Bank N.V. 荷兰银行 T930tX6"h  
above-the-line expenditure 线上项目支出；经常预算支出 %us#p|Ya  
above-the-line receipt 线上项目收入；经常预算收入 8<{i=V*x4  
ABSA Asia Limited 南非联合亚洲有限公司 \cdns;  
absolute change 绝对数值变更 T0@$6&b%\z  
absolute expenditure 实际开支 0$_WIk  
absolute guideline figure 绝对准则数字 d+nxvh?I8  
absolute interest 绝对权益 A
: O"N  
absolute order of discharge 绝对破产解除令 zJ_y"bt  
absolute profit margin 绝对利润幅度 SPp|/ [i7  
absolute value 实值；绝对值 _h I81Lzq  
absolutely vested interest 绝对既得权益 LvMA('4  
absorbed cost 已吸收成本；已分摊成本 pV`/6 }  
absorption 吸收；分摊；合并 '?
6j.ms M  
absorption rate 吸收率；摊配率；分摊率 ZA\;9M=  
ACB Finance Limited 亚洲商业财务有限公司 xKkXr-yb`f  
acceptable form of reciprocity 合理的互惠条件 8H,k0~D  
acceptable rate 适当利率；适当汇率 ~ \b~
 
acceptance agreement 承兑协议 #S(b2LEc  
acceptance for honour 参加承兑 7u:QT2=&  
acceptor 承兑人；接受人；受票人 7M~/[f7Z{  
acceptor for honour 参加承兑人 abp\Ih^b  
accident insurance 意外保险 "-Pz2QJY  
Accident Insurance Association of Hong Kong 香港意外保险公会 P5W58WxT'  
accident insurance scheme 意外保险计划 Fw8b^ew  
accident year basis 意外年度基准 DUwms"I,%  
accommodation 通融；贷款 (o^?i2)g  
accommodation bill 通融票据；空头票据 !gcea?I  
accommodation party 汇票代发人 pq:[`  
account balance 帐户余额；帐户结余 rl x6a@MiD  
account book 帐簿 pwRCfR)"X  
account collected in advance 预收款项  7gx?LI_e  
account current book 往来帐簿 o?^Rw*u0/  
account of after-acquired property 事后取得的财产报告 k~?5mUyK<  
account of defaulter 拖欠帐目 nG-DtG^z  
account payable 应付帐款 Lf`<4 P  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vSY YetL  
account receivable 应收帐款 SX&Q5:  
account receivable report 应收帐款报表 eCiI=HcW;  
account statement 结单；帐单；会计财务报表 J06D_'{  
account title 帐户名称；会计科目 yG;@S8zC  
accountant's report 会计师报告 i7e_~K  
Accountant's Report Rules 会计师报告规则 ltKMvGEF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i v.G  
Accounting Arrangements 《会计安排》 :x3xeVtY  
accounting basis 会计基础 7nsovWp  
accounting by Official Receiver 破产管理署署长呈交的帐目 1B@7#ozWA?  
Accounting Circular 《会计通告》 Pj_*,L`mZ  
accounting class 会计类别 {q^UWv?1  
accounting date 记帐日期；会计结算日期 ,YJn=9pTl  
accounting for money 款项核算 &A=c[pc  
Accounting Officer 会计主任 =mSu^q(l  
accounting period 会计报告期；会计期 'hFL`F*  
accounting policy 会计政策；会计方针  ?<T=g  
accounting practice 会计惯例 >I',%v\?@  
accounting principle 会计准则 LQR^lD+_=  
accounting record 会计记录 =&<d4'(Qk  
accounting report 会计报告 dkeMiLm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ko)f:=Qo  
Accounting Society of China 中国会计学会 7EVB|gTp  
accounting statement 会计报表 s~ou$!|  
accounting system 会计制度；会计系统 6  $`l  
accounting transaction 会计事项；帐务交易 ErgWsAw-  
accounting treatment 会计处理 sLWVgD  
accounting year 会计年度 ,N nh$F  
accretion 增值；添加 (/E@.z[1  
accrual 应计项目；应累算数目 L2wX?NA  
accrual basis 应计制；权责发生制 R\<d&+q@  
accrual basis accounting 应计制会计；权责发生制会计 XM#nb$gl  
accrue 应累算；应计 uL~wMX  
accrued benefit 应累算利益 =MvB9gx@r  
accrued charges 应计费用 2%*\XPt)  
accrued cumulative preference share dividend 应累算的累积优先股股息 2XEE/]^  
accrued expenses 应累算费用 zFQm3!.  
accrued interest payable 应付利息；应计未付利息 oArXP\#  
accrued interest receivable 应收利息；应计未收利息 B*9?mcP\  
accrued right 累算权益 u\"/EaQ{  
accruing profit 应累算的利润 `2]TPaWGh  
accumulated fiscal reserve 累积财政储备 9aX!<Z  
accumulated profit 累积利润；滚存溢利 #$]8WSl  
accumulated reserve 累积储备 +"1-W>HV  
accumulation of surplus income 累积收益盈余 (g&@E(@]?  
acquired assets 既得资产 skU }BUK6  
acquisition 收购；购置；取得 ]u:_r)T  
acquisition cost 购置成本 64vj6 &L  
acquisition expenses 购置费用 Ktu~%)k%  
acquisition of 100% interest 收购全部股权 a!f71k r  
acquisition of control 取得控制权 %xKZ"#Z#K  
acquisition of fixed assets 购置固定资产 +~=j3U  
acquisition of shell “买壳” 4P"XT  
acquisition price 收购价 LXZI|K[}k  
act of God 天灾 0g~Cdp  
acting partner 执事合伙人 G&t|aY-   
active market 买卖活跃的市场；交投畅旺的市场；旺市 7#SfuZ0@  
active partner 积极参与的合伙人 x&"P^gh)  
active trading 交投活跃 Q- w_@~  
actual circulation 实际流通 suYbD!`(  
actual cost 实际成本 G_zK .N  
actual expenditure 实际开支；实际支出 4?bvJJuf)  
actual income 实际入息；实际收入；实际收益 *_P'>V#p  
actual market 现货市场 J#q^CWN3R  
actual price 现货价；实际价格 0{XT#H  
actual profit 实际利润 Az-!X!O*f  
actual quotation 实盘；实际价位；实际报价 *Vg)E*s  
actual year basis 按实际年度计算 Ypxp4B  
actuals 实货 +1@'2w{  
actuarial investigation 精算调查 4eF{Y^  
actuarial principle 精算原则 +zXcTT[V  
actuarial report 精算师报告 IVa6?f6H_  
Actuarial Society of Hong Kong 香港精算学会 ;]bW  
actuarial valuation 精算师估值 '&2-{Y [!  
actuary 精算师 F/[m.!Eo  
ad referendum agreement 暂定协议；有待覆核的协定 /5Vv5d/Z4!  
ad valorem duty 从价税；按值征税 1Dhu5h
t  
ad valorem duty system 从价税制 Mz86bb^J  
ad valorem fee 从价费 VvT7v]  
ad valorem tariff 从价关税  Mz+vT0  
additional allowance 额外免税额 kP5G}Bp  
additional amount for unexpired risk 未过期风险的额外款额 * dk(<g=fM  
additional assessable profit 补加应评税利润 JIHIKH-#  
additional assessment 补加评税 Bk^o$3#  
additional commitment 额外承担 B6KG\,'|  
additional commitment vote 额外承担拨款 Koj9]2<0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 B !wr}]  
additional dependent parent allowance 供养父母额外免税额 4%|r$E/TQ  
additional provision 额外拨款 n)z:C{  
additional stamp duty 附加印花税 2?v }w<Ydl  
additional tax 补加税罚款；补加税款 FjLMN{eH/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Xr'b{&  
adjudged bankrupt 被裁定破产 *-uzsq.W  
adjudicated bankrupt 裁定破产人 nR wf;K  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4sW~7:vU  
adjudication of bankruptcy 裁定破产；宣告破产 4tx6h<L#s  
adjudication of insolvency 裁定无力偿还债务 ?;.=o?e9  
adjusted actual 经调整的实数；调整后的实数 @A<~bod  
adjusted current assets 经调整的流动资产；调整后的流动资产 JfK4|{@  
adjusted figure 经调整的数字；调整后的数额 (ss,x CF  
adjusted liabilities 经调整的负债；调整后的负债 *OIBMx#qxn  
adjusted loss 经调整的亏损；调整后的亏损 I_k
A!^  
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 F6b;qb6n  
adjusted profit 经调整的利润；调整后的利润 }qWB=,8HQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 TJ_6:;4,|_  
adjusted value 经调整的价值；调整后的价值 Zb|a\z8?  
adjustment 调整；修订；理算〔保险〕 {E7STLQ_%  
adjustment centre 调剂中心 pYu6[  
adjustment lag 调整过程的时间差距；调整时差 /L5:/Z  
adjustment mechanism 调整机制 q_mxZM ->  
adjustment of loss 亏损调整 jzZ
]+'t  
adjustment process 调整过程；调整程序 8OO[Le]1  
adjustment range 调整幅度 g5u4|+70  
administered exchange rate 受管制汇率 LafBf6wds  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 12_7UWZ"  
administration expenses 行政费用 8G9( )UF.  
administration fee 手续费；行政费 %+<1X?;,Fq  
administration in bankruptcy 破产管理 #};Zgixo$  
administration order 遗产管理令 };EB  
administrator 管理人；遗产管理人 065=I+Vo  
administrator of the estate 遗产管理人 0PsQ 1[1  
admission of debt 债项承认书 DyA/!%g  
admission of proof 接纳债权证明 ]mUt[Yy:z  
advance 放贷款项；垫付款项；预支款项；预付款项 fny6`_O  
advance account 暂支帐目；预付款帐户 ;sqxFF@  
advance compensation 预付补偿金 zK{}   
advance from shareholder 股东垫款 ?r5a*
  
advance pending reimbursement 预支以待日后付还 r.6?|  
advanced economy 先进经济体系 3(vm'r&5n>  
advancement 预付；预付财产 ='_3qn.  
advances warrant 垫款令 i\gt @  
advancing 贷出 79-5
0}A  
adverse balance 逆差 x;-D}#  
adverse exchange 逆汇 Uj3HAu  
advertisement addressed to shareholders 在报章刊登的致股东通告 !c-MC|  
advice for collection 托收通知书 j]]5&u/l  
advice of drawing 提款通知书；汇票通知书 X8?@Y@  
advice of payment 付款通知 ;ceg:-Zqo  
Advisory Committee [Securities and Futures Commission] $J,$_O6  
谘询委员会〔证券及期货事务监察委员会〕 V0&7MY*  
Advisory Committee on Diversification 经济多元化谘询委员会 01uj-!D$@  
affidavit 誓章；遗产申报誓章 'Ffvd{+:8  
affidavit of no receipt 述明无收款的誓章 ~l{Qz0&
  
affiliate 联号；联营公司；附属公司 W}}ZP];  
affiliated company 附属公司；联号；联营公司 ! hEZV&y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 nZc6 *jiz  
affordability 负担能力 H~SU:B:  
African Development Bank [AfDB] 非洲开发银行 D ] n|d+  
after-acquired property 事后取得的财产 U>m{B|H  
after-hours dealing 市后交易 ap
gKC;  
after-tax profit 税后盈利；税后利润；税后溢利 -1`}|t;  
agency agreement 代理协议 _#+l
?\u  
agency expenses 代理机构的开支 *M0O&"~j  
agency fee 代理费 `P-d. M6Oa  
Agency Law 《代理法》 q;IuV&B  
agent 代理人；承销人 CdPQhv)m  
agent of company 公司代理人
D%c^j9' 1  
agent's fee 代理人费；经纪费 UQ7La 7"  
aggregate 总计；总数；总体数字 Wa.!eAe}  
aggregate amount 总款额；总额 E|SmvIV-  
aggregate assets and liabilities 总体资产与负债 \Y!=O=za]  
aggregate at constant price 按固定价格计算的总体数字 ,:MUf]Ky  
aggregate demand 总需求 P4c3kO0  
aggregate gross position 总持仓量 8>D*U0sNl  
aggregate limit 总限额 ]#rV]As  
aggregate of salaries tax 合计薪俸税 E}a.qM'  
aggregate performance 总体表现；总体业绩 OYn5k6  
aggregate supply 总体供应 RL/7>YQ  
aggregate surplus 总盈余 ;C , g6{  
aggregate total 整体总额 FeQo,a

  
aggregate value 总值；合计价值 F MYcZ+4  
aggregated basis 合计基准 rd$T6!I  
aggregated net chargeable income 合计应课税入息实额 PxvxZJf$@  
aggregation 合并计算；合计；总和 e^\#DDm  
aggregation of incomes of husband and wife 夫妇入息合并计算 :,j^ei  
aggregation of property 财产的总和 b9 li  
agio 差价；贴水 BM)a,fIgo  
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》  E<0Mluk  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment N2k{@DY  
《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》 [;F!\B-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <S6?L[_  
《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》 hNgT/y8  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment hE'7M;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Eb63O  
agreement for a settlement 授产协议 {#`wW`U^  
agreement for assignment 转让协议 R~hIoaiN  
agreement for sale 售卖协议；买卖协议 #UI`+2w  
agreement for sale and purchase 买卖协议 Yl$@/xAa  
agreement for the payment of interest 支付利息协议 l[m*csDk"  
agreement for the repayment of money 还款协议 j \d)
#+;  
agreement of reinsurance 再保险协议 [Fk|m1i!  
Agricultural Bank of China 中国农业银行 >TawJ"q-6R  
air passenger departure tax 飞机乘客离境税 Nlwt}7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 P6ka'!z  
airport tax 机场税 ]~f-8!$$R  
alcohol duty 酒精税 TeR
bW  
alienation 让与；让渡；转让 :P+7ti@  
alimony 生活费；赡养费 g/P1lQ)  
All Ordinaries Index [AOI] 所有普通股指数 Az#kE.8b*A  
all risks 全险；综合险 NE)w$>0M  
All Sales Record for Stock Market 《股票市场成交报告》 xCT2
FvX6  
Allied Capital Resources Limited 新联财务有限公司 d/$
e#8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 sE|8a  
allocation letter 拨款信件 Q^l!cL| {  
allocation of fund 分配款项；预留款项 Ah5o>ZtcO  
allocation of profit 利润分配；溢利分配 T-kHk(  
allocation warrant 拨款令 6U%d3"T  
allotment 分配；配股 1<
lfo^B  
allotment notice 股份配售通知；配股通知 FB
>P39u  
allotment of shares 股份分配 d.B<1"MQ  
allowable 可获宽免；免税的 '}(Fj2P79  
allowable business loss 可扣除的营业亏损 UCFFF%  
allowable expenses 可扣税的支出 ';D>Z?l  
allowance 免税额；津贴；备抵；准备金 U-f8D  
allowance for debts 债项的免税额 -qpM 6t  
allowance for depreciation by wear and tear 耗损折旧免税额 '%*hs8s  
allowance for funeral expenses 殡殓费的免税额 6I
z!_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HTMo.hr
  
allowance for repairs and outgoings 修葺及支出方面的免税额 \Ov~ t  
allowance to debtor 给债务人的津贴 .N\t3\9}  
alteration of capital 资本更改 7X
>@r"9<  
alternate trustee 候补受托人 X`eX+9  
amalgamation 合并 gf4Hq&Rf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qvhG^b0h  
ambit of charges 征税范围；收费范围 Ep')@7^n  
amended valuation 经修订的估值 bun_R-  
American Commodities Exchange 美国商品交易所 /6\uBy"Xt  
American Express Bank Limited 美国运通银行 
?G]yU  
American Stock Exchange 美国证券交易所 #,})N*7  
amortization 摊销 ]2iIk=r$  
amount due from banks 存放银行同业的款项 3!#FG0Z  
amount due from banks abroad 存放海外银行同业的款项 55y{9.n*  
amount due from holding companies 控股公司欠款 -JFW ,8=8  
amount due from local banks 存放本港银行同业的款项 >Kl_948  
amount due to banks 银行同业的存款 aE"dpYQ  
amount due to banks abroad 海外银行同业的存款 1}ifJ~)5S  
amount due to holding companies 控股公司存款 16.?45  
amount due to local banks 本港银行同业的存款 >Apa^Bp  
amount due to outport banks 外埠银行同业的存款 [=Nv=d<[p  
amount for note issue 发行纸币的款额
zqI|VH  
amount of bond 担保契据的款额 pXh`o20I  
amount of consideration 代价款额 I!K-* AB  
amount of contribution 供款数额 G'nSnw  
amount of indebtedness 负债款额  0XyPG  
amount of principal of the loan 贷款本金额 [E2".F3  
amount of rates chargeable 应征差饷数额 Zny9TP  
amount of share capital 股本额 `7V1 F.\  
amount of sums assured 承保款额 >^<;;8Xh  
amount of variation 变动幅度 i-dosY`81  
amount of vote 拨款数额 YX3NZW2i  
amount payable 应付款额 JZ-64OT  
amount receivable 应收款额 G[OJ<px  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qk0cf~gz  
analysis 分析 c@4$)68  
ancillary risk 附属风险 h_\W7xt  
annual account 周年帐目；周年帐目报表；年度决算；年结 Lc-WfzT  
annual accounting date 年结日期 )RWukr+  
annual allowance 每年免税额；年积金；年度津贴；年津 UKB/>:R  
annual balance 年度余额 Z*NTF:6c  
annual disposable income 每年可动用收入 9uX15a  
annual estimates 周年预算 Hf30ve}  
annual fee 年费 uo|:n"v  
annual general meeting 周年大会 Y[>`#RhP  
annual growth rate 年增率；每年增长率 ~rAcT6#  
annual long-term supplement 长期个案每年补助金 V^}$f3\B  
annual pensionable emolument 可供计算退休金的年薪 6bf!v  
annual report 年报  5pHv5e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V;~\+@  
annual return 周年报表；周年申报表；每年报税表格 "#f5jH  
Annual Return Rules 《周年报表规则》 -h8Z@r~a/  
annual review of consumer prices 每年消费物价回顾 b1."mT!p  
annual roll-forward basis 逐年延展方式 G2|G}#E  
annual salary 年薪 uX1{K%^<TW  
annual statement 年度报表；年度决算表 ,eqRI>,\  
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 X?`mYoe  
annuitant 年金受益人 Ggv*EsN/cC  
annuity 年金 Hbu :HFJ!  
annuity contract 年金合约 ;oVOq$ql  
annuity on human life 人寿年金 aouYPxA`  
antecedent debt 先前的债项 wg:\$_Og  
ante-dated cheque 倒填日期支票 zP c54>f  
anticipated expenditure 预期开支 PVmePgF   
anticipated net profit 预期纯利 >.XXB 5a  
anticipated revenue 预期收入 x{rjngp2  
anti-inflation measure 反通货膨胀措施 V%zo[A  
anti-inflationary stance 反通货膨胀立场 \y7Gi}nI  
apparent deficit 表面赤字 c<q~T >0k  
apparent financial solvency 表面偿债能力 N7X(gh2h  
apparent partner 表面合伙人 MdTu722  
application for personal assessment 个人入息课税申请书 xz+;1JAL3  
application of fund 资金应用 X@)'E9g5:  
application to release as liquidator and to destruct the books of accounts and documents F hyY+{%  
申请免除清盘人职务及毁灭帐簿与文件 mFd|JbW  
appointed actuary 委任精算师 5,Co(K  
appointed auditor 委任核数师；委任审计师 jz\>VYi(7  
appointed trustee 委任的受托人 6hXh;-U  
appointer 委任人 plNw>rFa  
apportioned pro rata 按比例分摊 YelF)Na  
apportionment 分配；分摊 7|!Zx-}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l#p?lBm1  
apportionment formula 分摊方程式 'I2[}>mj2  
apportionment of estate duty 遗产税的分摊 ``rYzj_  
appraisal 估价；评估 8'v:26   
appreciable growth 可观增长 #Ny+6XM  
appreciable impact 显着影响 2mO9  
appreciable increase 可观增长 '3E25BsL  
appreciation 增值；升值 %8P6l D  
appreciation against other currencies 相对其他货币升值 byZj7q5&Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X|R"8cJ  
appreciation tax 增值税 GW.Y=S  
appropriation 拨款；拨用；拨付 ]RF(0;  
appropriation account 拨款帐目 izu_KBzy  
Appropriation Bill 拨款法案 =">0\#  
appropriation-in-aid system 补助拨款办法 lr -+|>M)  
approved assets 核准资产 2B_+5  
approved basket stock 认可一篮子证券 }me`(zp  
approved budget 核准预算 `bd9N!K  
approved charitable donation 认可慈善捐款 PevT`\>  
approved charitable institution 认可慈善机构 VZ9`Kbu  
approved currency 核准货币；认可货币 vsYbR3O  
approved estimates 核准预算 _m%Ab3iT~  
approved estimates of expenditure 核准开支预算 A\.{(,;kp  
approved overseas insurer 核准海外保险人 x Y}.mP  
approved overseas trust company 核准海外信托公司 [Qqss8a  
approved pooled investment fund 核准汇集投资基金 ZiaFByLy  
approved provident fund scheme 认可公积金计划 W{ZJ^QAq/  
approved provision 核准拨款 )E6E
}  
approved redeemable share 核准可赎回股份 ^Q!A4qOQ  
approved regional stock 认可地区性证券 H8Z|gq1r  
approved retirement scheme 认可退休金计划 &nY#GHB  
approved subordinated loan 核准附属贷款 B? XK;*])  
arbitrage 套戥；套汇；套利 oS_YQOoD  
arbitrageur 套戥者；套汇者 C7&L9k~jf  
arbitrary amount 临时款项 &.Yu%=}  
arrangement 措施；安排；协定 #X?E#^6?E  
arrears 欠款 ~D/1U)kt  
arrears of pay 欠付薪酬 v<| iN#  
arrears of revenue 逾期未收税款；逾期未收的帐项 1Z_
H%(  
articles of association 组织章程；组织细则；组织章程细则 \GGyz{i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r8o^8.  
ascertainment of profit 确定利润 <anU#bEuQ  
"Asia Clear" “亚洲结算系统” wV4MP1c$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Y{X%C\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _) UnHp_^  
Asian Development Fund [ADF] 亚洲发展基金 un)PW&~E  
Asian dollar bond 亚洲美元债券 UGoB7TEfn  
Asian dollar market 亚洲美元市场 h6;zAM}  
Asian dollar rate 亚洲美元利率 P|;f>*^Y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J d,9<m$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 shVEAT'`  
asked price 沽盘；喊价；索价；卖方报价 |HwEwL+  
assessable income 应评税入息 7D
eBeY  
assessable loss 应评税亏损 # `@jVX0  
assessable profit 应评税利润 `?"r\Qo<  
assessable value 应评税值 !0v3Lu~j  
assessed profit 估定利润 2=naPTP(  
assessed value 经评估价值 uaha)W;'9  
assessment 评税；评定；估价；评税单 nM99AW  
assessment number 评税编号；估价编号 ]qEg5:yY  
assessment of additional tax 补加税评税 Bc<pD?uOK  
assessment of performance 业绩评估；实绩评价 ?07}\N0~  
Assessor 评税主任 q'uGB fE.  
asset price bubbles 资产价格泡沫 9LOq*0L_:  
asset-backed securities 具资产保证的证券 hF5(1s}e$  
assets accretion 资产增值 LK>;\BRe?  
assets and liabilities 资产与负债 &Cr4<V6-q  
assets betterment statement 资产递增表；资产改进表 Z55C4F5v  
assets lending 实物放款；有抵押贷款 _k(&<
1i  
assets of the company passing on the death 死者去世时转移的公司资产 ]?Q<lMG  
assets pledged as security for liabilities 用作负债抵押的资产 >g{b'Xx  
assets portfolio 资产投资组合 /!*=*  
assets price 资产价格 0sF|Y%N  
assets quality 资产质素 LQ||7>{eX  
assets realization 资产变现 gYmO4/c,  
assets refinancing arrangement 资产再集资安排 -Q%Pg<Q-#  
assets securitization 资产证券化 SES-a Mi3  
assets situated outside Hong Kong 在香港以外地方的资产 $JiypX^DOP  
assets stripping 削减资产；拆卖资产 Yt=2HJY  
assets value 资产值 VaO[SW^  
assignee 承让人 !;Pp)SRzKG  
assignment 转让；转让书；转让契 O! _d5r&,  
assignment of interest 权益转让 bfK4ps}m*  
assignment of letters patent and trade mark 专利证书及商标转让 .k|\xR  
assignment of property 物业转让；物业转让书 FRayB VHL  
assignment right 转让权 cV4Y= &  
assignor 转让人 Fn{Pmo*rs  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 lZ) qV!<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U7-*]i
k  
associate member 附属会员 f#gV>.P;h\  
associated body corporate 相联法人团体 2_)gJ_kP  
associated company 相联公司；联属公司 @H}Hjg_>m  
associated corporation 相联法团 ?^`fPH=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *0<)PJ T  
公认会计师公会〔英国〕 @eq.&{&  
Association of Futures Exchange Brokers 香港期货经纪协会 &+yoPF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;ssI8\LG  
association of underwriters 承保人组织 4Ofkagg  
assumption of control 接管 A-YW!BT4  
assurance 担保；保险；转易；转易书 QI78/gT,d  
assurance of interest 权益的转易 ]3 QW\k~  
at 19XX price 按一九ＸＸ年价格计算 \=o0MR  
at a discount 按赔价计算；按贴水价格计算；打折扣 "ZFH_5<  
at a premium 按溢价计算；按升水价格计算 #WAX&<m  
at call 通知付款；按通知 a TPq1u  
at constant market price 按固定市价计算 v3<q_J'qT  
at constant price 按固定价格计算 ^Ww5@  
at cost 按成本计算 !w;/J^  
at current market price 按当时市价计算；按现时市价计算 NB-%
Tp*d  
at current price 按当时价格计算；按现时价格计算 R{Cbp=3J  
at factor cost 按要素成本计算；按生产要素成本计算 y>^0q/=]?O  
at money-of-the-day price 按付款当日价格计算 2W#^^4^+  
at or better 按指定或较佳价位〔买卖指令〕 SnM^T(gtS3  
at par 按面值计算；平价 @7{.err!  
at sight 见票即付 ^@Z8_PZo  
at the close 按收市盘 ^|2m&2  
at the opening 按开市盘 FwD q@Oj  
attestation 见证；见证条款 ^$[iLX  
at-the-money option 平价期权 #)O^aac29  
attorney 受权人；受托代表人 Rgl cd  
attornment 新拥有人承认书 [.&n,.k  
attributable profit 可归属利润 FOjX,@x&  
attributable share value 可归属股份价值 n+nZ;GJ5d  
Auckland Stock Exchange 奥克兰证券交易所 iU(B#ohW"  
auction 拍卖 @ 'U`a4  
auctioneer 拍卖商 6Xbf3So  
audit 审计；核数 '~1Zr uO  
Audit Commission 审计署 nC)"% Sa  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] WuTkYiF  
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〕 L$y~\1-  
audit review 帐目审查 z";(0%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 W{~ y< `D  
audited account 审计帐目；经审计的帐目 s^Xs*T@~h  
audited annual account 经审计的周年帐目 t]?{"O1rC  
audited balance sheet 经审计的资产负债表 m7i(0jd +  
auditor 核数师；核数主任；审计师 }{Ra5-PY  
auditor's certificate 核数师证明书；审计师证明书 +[4y)y`  
auditor's report 核数师报告；审计师报告 U]g9t<jD  
Aussie bond 澳元债券 P!!O~P  
austerity budget 紧缩预算 hFxT@I~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <`wOy[e  
Australia All Ordinaries Index 澳洲所有普通股票指数 @a,=ApS"  
Australian Dollar [AUD] 澳元 G2-0r.f
 
Australian Options Market 澳大利亚期权市场 m!=5Q S3Z  
Australian Securities Commission 澳洲证券事务监察委员会 e>bARK<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~ H/ZiBL@  
Australian Stock Exchange 澳大利亚证券交易所 >qmNT/  
Austrian Schilling [ATS] 奥地利先令 DfVJ~,x~  
authentication 认证；鉴证 $8SSu|O+x  
authority to purchase 委托购买证；委购书 M}q;\}  
authorization 认可；核准；授权；授权书 Y/T-q<ag8  
authorization by direction 指示授权 PWk
Sl  
authorization by instruction 指令授权 zS h9`F  
authorization by warrant 令状授权 |nGv:= H@
 
authorization of unit trust 单位信托的认可 |$~]|SK  
authorized agent 指定代理人 v5U'ky:  
authorized capital 法定资本 9<3fH J?vq  
authorized clerk 出市员 .tQ(q=#  
authorized dealer 认可交易商 4t3>`x 7  
authorized financial institution 认可财务机构 s!>9od6^  
authorized fund 认可基金 W=OryEV?  
authorized fund house 获授权的基金公司；认可基金公司 +;M 5Sp  
authorized institution 认可机构 <RtyW  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m9+?>/R  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 sf:IA%.4t  
authorized insurer 获授权保险人；获认可承保人 emB<{kOkw  
authorized investment 特准投资项目 o2
q-x2uB  
authorized person 获授权人 p(K^Zc  
authorized representative 获授权代表 {-f%g-@L6|  
authorized share capital 法定股本 8=zREt<Se  
automated quotation system 自动报价系统 oX
N(S:ZF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] CF@*ki3X  
自动交易系统〔香港期货交易所有限公司〕 oJ`=ob4WDo  
automatic adjustment mechanism 自动调整机制 ]'w5s d
P  
automatic adjustment system 自动调整系统 V`HnFAW  
Automatic Clearing House 自动票据交换所 z4$9,p `  
automatic exchange rates accumulation system 自动化汇率累集系统 w.#z>4#3-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *'\HG  
automatic teller machine [ATM] 自动柜员机 G?61P[j7  
autopay 自动转帐  yK$aVK"  
available assets 可用资产 D5f[:  
available fiscal reserve 现存财政储备 (hg6<`  
available profit 可用利润 8Op^6rX4  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 !hHX8TD^J  
average 平均；平均数；海损 0,Ib74N'w  
average basic salary 平均基本薪金 .yFO] r1aL  
average consumer expenditure 平均消费开支；一般消费开支 oe0YxSauL  
average cost 平均成本 ;jN1n xF  
average cost of land production 增辟土地平均成本 md!!$+a%|  
average daily turnover 平均每日成交额
|=![J?  
average daily wage rate 平均每日工资率 LsaX HI/?b  
average expenditure pattern 平均开支模式  :8==Bu  
average growth rate 平均增长率 >yHtGIHe-  
average net fixed assets 固定资产平均净值 5SmJ'zFO  
average of relatives 相对价格平均数 }maD8,:t  
average price 平均价格 iHK.hs;  
average propensity to consume 平均消费倾向；一般消费倾向 P#`M8k  
average propensity to save 平均储蓄倾向；一般储蓄倾向 z%
iPk'^  
average rate 平均率
z( }w|  
average revenue 平均收入；平均收益 -;FAS3(wy  
average stock 平均库存；平均存货 ;Krb/qr4_  
average yearly rent 平均年租 w5 ]lU  
avoidance of double taxation 避免双重课税 %Lb
cwh(9  
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 2N]8@a  
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