一些有用的会计术语(也不知道发的地方对不对)A

A: Ej5^Y ?-6  
A share Ａ股；甲类股份 !p"Kd ~  
abatement of tax 减税；减扣免税额 8xgc[#  
ABN AMRO Bank N.V. 荷兰银行 !xH,y  
above-the-line expenditure 线上项目支出；经常预算支出 |
is 9  
above-the-line receipt 线上项目收入；经常预算收入 Crg#6k1~EN  
ABSA Asia Limited 南非联合亚洲有限公司 ~=F
k/  
absolute change 绝对数值变更 QU%N*bFW%P  
absolute expenditure 实际开支 8_Jj+  
absolute guideline figure 绝对准则数字 #'KY`&Tw&  
absolute interest 绝对权益 ^T+<!k  
absolute order of discharge 绝对破产解除令 > XZg@?Iw  
absolute profit margin 绝对利润幅度 !,R  
absolute value 实值；绝对值 8z0Hx  
absolutely vested interest 绝对既得权益 !8Y3V/)NU  
absorbed cost 已吸收成本；已分摊成本 (E IRz>  
absorption 吸收；分摊；合并 i _8zjj7  
absorption rate 吸收率；摊配率；分摊率 \CDAFu#  
ACB Finance Limited 亚洲商业财务有限公司 P 4H*jy@?  
acceptable form of reciprocity 合理的互惠条件 `43vxcMg  
acceptable rate 适当利率；适当汇率 uzO{{S-  
acceptance agreement 承兑协议 CP@o,v-  
acceptance for honour 参加承兑 bsMC#xT  
acceptor 承兑人；接受人；受票人
Bd QQ9$@5  
acceptor for honour 参加承兑人 \Qp}|n1JY  
accident insurance 意外保险 TftOYY.hQ  
Accident Insurance Association of Hong Kong 香港意外保险公会 i(z+a6^@|  
accident insurance scheme 意外保险计划 pj j}K  
accident year basis 意外年度基准 O/nqNQ?<  
accommodation 通融；贷款 |<'10  
accommodation bill 通融票据；空头票据 C~:b*X  
accommodation party 汇票代发人 7Z VVR*n|  
account balance 帐户余额；帐户结余 4fD`M(wv  
account book 帐簿 XCV0.u|  
account collected in advance 预收款项 z3ZuC{  
account current book 往来帐簿 ItMl4P`|  
account of after-acquired property 事后取得的财产报告 .^BWR  
account of defaulter 拖欠帐目 Y0rf9  
account payable 应付帐款 Q.<giBh  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D8a)(
wm  
account receivable 应收帐款 5#P: "U  
account receivable report 应收帐款报表 #%q
qL  
account statement 结单；帐单；会计财务报表 ^?#@[4?"  
account title 帐户名称；会计科目 pDP33`OFh  
accountant's report 会计师报告 <%he o  
Accountant's Report Rules 会计师报告规则 rT o%=0P  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l#mtND3  
Accounting Arrangements 《会计安排》 
]}5`7  
accounting basis 会计基础 KqFmFcf|  
accounting by Official Receiver 破产管理署署长呈交的帐目 _AVy:~/  
Accounting Circular 《会计通告》 +V6j`  
accounting class 会计类别 rnJS
[o0  
accounting date 记帐日期；会计结算日期 Qz'O{f  
accounting for money 款项核算 J&(  
Accounting Officer 会计主任 EWSr@}2j .  
accounting period 会计报告期；会计期 ws#hhW3qK  
accounting policy 会计政策；会计方针 l DgzM3  
accounting practice 会计惯例 KX]-ll  
accounting principle 会计准则 zj%c
d;  
accounting record 会计记录 9]"\"ka3>  
accounting report 会计报告 <JGYr 4V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H+nr5!`kz  
Accounting Society of China 中国会计学会 Z=0iPy,m>  
accounting statement 会计报表 zf}rfn
 
accounting system 会计制度；会计系统 u|(aS^H=q  
accounting transaction 会计事项；帐务交易 9tW3!O^_  
accounting treatment 会计处理 (69kvA&|q  
accounting year 会计年度 O2/%mFS.  
accretion 增值；添加 (2n3exx  
accrual 应计项目；应累算数目 >3v0yh_3  
accrual basis 应计制；权责发生制 r#ks>s  
accrual basis accounting 应计制会计；权责发生制会计 ;<86P3S  
accrue 应累算；应计 y>?k<)nA{  
accrued benefit 应累算利益 % E<FB;h  
accrued charges 应计费用 w;@`Yi.WQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 .0rJIO  
accrued expenses 应累算费用 ^XtHF|%0T  
accrued interest payable 应付利息；应计未付利息 fN~8L}!l  
accrued interest receivable 应收利息；应计未收利息 ^!N;F"  
accrued right 累算权益 Vx0MG{vG1  
accruing profit 应累算的利润 7MR:X#2v>  
accumulated fiscal reserve 累积财政储备 :h3#1fko  
accumulated profit 累积利润；滚存溢利 !$g(&  
accumulated reserve 累积储备 avF&F  
accumulation of surplus income 累积收益盈余 R
h5@[cg%  
acquired assets 既得资产 h;&&@5@lM  
acquisition 收购；购置；取得 0;.e#(`-  
acquisition cost 购置成本 1t!&xvhG  
acquisition expenses 购置费用 |j\eBCnH3  
acquisition of 100% interest 收购全部股权 h}Fu"zK  
acquisition of control 取得控制权 Yk(NZ3O  
acquisition of fixed assets 购置固定资产 z1z=P%WK  
acquisition of shell “买壳” jJiCF,m  
acquisition price 收购价 g
`y/_  
act of God 天灾 b#bO=T$e-  
acting partner 执事合伙人 E;ndw/GZjR  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (\5<GCW-  
active partner 积极参与的合伙人 Lx|w~+k}  
active trading 交投活跃 pmE1EDPag  
actual circulation 实际流通 Nj! R9N  
actual cost 实际成本 r%OrH-T  
actual expenditure 实际开支；实际支出 cj,&&3sbV  
actual income 实际入息；实际收入；实际收益 &1\u#LU  
actual market 现货市场 LA(f]Xmc  
actual price 现货价；实际价格 XyN`BDFi  
actual profit 实际利润 yTMGIS
X5  
actual quotation 实盘；实际价位；实际报价 cx,u2~43A&  
actual year basis 按实际年度计算 ,i1fv "  
actuals 实货 9 ayH:;  
actuarial investigation 精算调查 I_{9eG1w?  
actuarial principle 精算原则 }[YcilU_  
actuarial report 精算师报告 Cf8R2(-4  
Actuarial Society of Hong Kong 香港精算学会 C{lB/F/|!  
actuarial valuation 精算师估值 7!]k#|u  
actuary 精算师 aC $h_  
ad referendum agreement 暂定协议；有待覆核的协定 :Map,]]B_  
ad valorem duty 从价税；按值征税 *}50q9)/  
ad valorem duty system 从价税制 p;)klH@X  
ad valorem fee 从价费 67EDkknt  
ad valorem tariff 从价关税 @pyA;>U  
additional allowance 额外免税额 &k {t0>  
additional amount for unexpired risk 未过期风险的额外款额 |qFN~!  
additional assessable profit 补加应评税利润 4kN:=g  
additional assessment 补加评税 = m!!  
additional commitment 额外承担 'Y6(4|w (  
additional commitment vote 额外承担拨款 KV3+}k  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 GL
oL4el  
additional dependent parent allowance 供养父母额外免税额 lBYS>4~  
additional provision 额外拨款 * S+7BdP  
additional stamp duty 附加印花税 *{L<BB^  
additional tax 补加税罚款；补加税款 CVn;RF6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 oQE_?">w  
adjudged bankrupt 被裁定破产 3M5=@Fwkr  
adjudicated bankrupt 裁定破产人  Wl}G[>P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `pn-fk  
adjudication of bankruptcy 裁定破产；宣告破产 ixUiXP  
adjudication of insolvency 裁定无力偿还债务 QQ2OZy>W  
adjusted actual 经调整的实数；调整后的实数 #EwRb<'Em  
adjusted current assets 经调整的流动资产；调整后的流动资产 @idp8J [td  
adjusted figure 经调整的数字；调整后的数额 oWn_3gzw;
 
adjusted liabilities 经调整的负债；调整后的负债 D0"yZp}  
adjusted loss 经调整的亏损；调整后的亏损
#&HarBxx  
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 -b
G#h)yj  
adjusted profit 经调整的利润；调整后的利润 $txWVjR?\  
adjusted surplus 经调整的盈余额；调整后的盈余额 )Q N=>J  
adjusted value 经调整的价值；调整后的价值 DXw9@b  
adjustment 调整；修订；理算〔保险〕 }sm56}_  
adjustment centre 调剂中心 rSzXa4m(  
adjustment lag 调整过程的时间差距；调整时差 c'VtRE# z~  
adjustment mechanism 调整机制 /3bca!O  
adjustment of loss 亏损调整 dh7)N}2  
adjustment process 调整过程；调整程序 s2 t-T0;  
adjustment range 调整幅度 Y?q*hS0!H  
administered exchange rate 受管制汇率 x<j($iv  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5}(YMsUb  
administration expenses 行政费用 9fk\Ay1P  
administration fee 手续费；行政费 1[,#@!k@  
administration in bankruptcy 破产管理 R _~m\P  
administration order 遗产管理令
omDi<-  
administrator 管理人；遗产管理人 `XRb:d^  
administrator of the estate 遗产管理人 Ii2g+SlQDa  
admission of debt 债项承认书 x#!{5;V&K  
admission of proof 接纳债权证明 _<&K]e@dp  
advance 放贷款项；垫付款项；预支款项；预付款项 D6@
4  
advance account 暂支帐目；预付款帐户 Q{)F$]w  
advance compensation 预付补偿金 CuGOjQ-k~  
advance from shareholder 股东垫款 A/W7;D  
advance pending reimbursement 预支以待日后付还 {e!uvz,e  
advanced economy 先进经济体系 ^Xz`hR   
advancement 预付；预付财产 B[k+#YYY  
advances warrant 垫款令 AF{7<v>/P  
advancing 贷出 DdA}A>47  
adverse balance 逆差 0Ci"tA3"  
adverse exchange 逆汇 T[2f6[#[_  
advertisement addressed to shareholders 在报章刊登的致股东通告 <]SSgQ9/"  
advice for collection 托收通知书 q2"'W|I  
advice of drawing 提款通知书；汇票通知书 `'{%szmD  
advice of payment 付款通知 gx{~5&1  
Advisory Committee [Securities and Futures Commission] L@x8hUG"  
谘询委员会〔证券及期货事务监察委员会〕 9h{:!  
Advisory Committee on Diversification 经济多元化谘询委员会 "$wPq@  
affidavit 誓章；遗产申报誓章 r z>zdj5}  
affidavit of no receipt 述明无收款的誓章 Y+5A2Z)f[  
affiliate 联号；联营公司；附属公司 pOe`*2[  
affiliated company 附属公司；联号；联营公司 )}g4Rvr  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `cTsS  
affordability 负担能力 ($ 1<Dj:  
African Development Bank [AfDB] 非洲开发银行 Z[A|SyZp  
after-acquired property 事后取得的财产 HZ`G)1&)  
after-hours dealing 市后交易 5 <>agK]  
after-tax profit 税后盈利；税后利润；税后溢利 F(kRAe;  
agency agreement 代理协议 26klW:2*  
agency expenses 代理机构的开支 ?tM].\  
agency fee 代理费 W
YqL  
Agency Law 《代理法》 M`,Z#)Af  
agent 代理人；承销人 3Tte8]0  
agent of company 公司代理人 #p:jKAc3  
agent's fee 代理人费；经纪费 f;; S  
aggregate 总计；总数；总体数字 )@&?i.  
aggregate amount 总款额；总额 d?+oT0pCH  
aggregate assets and liabilities 总体资产与负债 r:\5/0(  
aggregate at constant price 按固定价格计算的总体数字 ff+9(P>*  
aggregate demand 总需求 frO/ nx|9  
aggregate gross position 总持仓量 I4DlEX  
aggregate limit 总限额 H<}Fk9  
aggregate of salaries tax 合计薪俸税 }R] }@i~i  
aggregate performance 总体表现；总体业绩 J
V*,!5  
aggregate supply 总体供应 lDM~Z3(/b  
aggregate surplus 总盈余 hF%~iqd  
aggregate total 整体总额  B*~Bm.  
aggregate value 总值；合计价值 QcVtv7+*v  
aggregated basis 合计基准 UK9MWC5g9  
aggregated net chargeable income 合计应课税入息实额 o[+|n[aT)3  
aggregation 合并计算；合计；总和 9;WOqBD  
aggregation of incomes of husband and wife 夫妇入息合并计算 :FgRe,D  
aggregation of property 财产的总和 ,0u0 '  
agio 差价；贴水 x@RA1&c  
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》 CjukD%>sde  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment oL/^[TXjH  
《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》 .mU.eL
M  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment NGeeD?2~  
《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》 rH_:7#.E  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ej3hdi)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8t 35j  
agreement for a settlement 授产协议 GP kCgb(  
agreement for assignment 转让协议 jtOsb91c}  
agreement for sale 售卖协议；买卖协议 Oh85*3  
agreement for sale and purchase 买卖协议 UA u4x 7  
agreement for the payment of interest 支付利息协议 uF|ix.R6  
agreement for the repayment of money 还款协议 >WS&w;G  
agreement of reinsurance 再保险协议 ~rfjQPbh9x  
Agricultural Bank of China 中国农业银行 FH5bC6  
air passenger departure tax 飞机乘客离境税 UE;)mZ=l|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 sNpBTG@{l  
airport tax 机场税 m6ws#%|[  
alcohol duty 酒精税 .F$AmVTN  
alienation 让与；让渡；转让 uM6!RR!~  
alimony 生活费；赡养费 uTt:/gm  
All Ordinaries Index [AOI] 所有普通股指数 FwzA_ nn  
all risks 全险；综合险 _+Kt=;Y8  
All Sales Record for Stock Market 《股票市场成交报告》 2g8P$+;  
Allied Capital Resources Limited 新联财务有限公司 gd,%H@3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !rqR]nd  
allocation letter 拨款信件 YxqQg  
allocation of fund 分配款项；预留款项 lTd2~_  
allocation of profit 利润分配；溢利分配 JF\viMfR  
allocation warrant 拨款令 P T.jR*  
allotment 分配；配股 s5 'nWMo  
allotment notice 股份配售通知；配股通知 5WN Z7cO  
allotment of shares 股份分配 PKs%-Uk  
allowable 可获宽免；免税的 e{+{,g{iu  
allowable business loss 可扣除的营业亏损 YD.^\E4o  
allowable expenses 可扣税的支出 ~F6gF7]z  
allowance 免税额；津贴；备抵；准备金 ;l4\^E1  
allowance for debts 债项的免税额 9{#|sABGD  
allowance for depreciation by wear and tear 耗损折旧免税额 T@WMT,J6j  
allowance for funeral expenses 殡殓费的免税额 IbaL.t\>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z|GkM5QH:  
allowance for repairs and outgoings 修葺及支出方面的免税额 Bj
[/tQ  
allowance to debtor 给债务人的津贴 "{xv|C<*n  
alteration of capital 资本更改 dct#ECT  
alternate trustee 候补受托人 
w1G.^  
amalgamation 合并 1@dx(_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \)]2Uh|  
ambit of charges 征税范围；收费范围 nEEGO~e  
amended valuation 经修订的估值 RUtS_Z&  
American Commodities Exchange 美国商品交易所 :P1c>:j[  
American Express Bank Limited 美国运通银行 9(.9l\h  
American Stock Exchange 美国证券交易所 C7_T]e<  
amortization 摊销 i*/U.'#  
amount due from banks 存放银行同业的款项 E,:pIw  
amount due from banks abroad 存放海外银行同业的款项 9o'6es..@Z  
amount due from holding companies 控股公司欠款 cY]Y8T)  
amount due from local banks 存放本港银行同业的款项 <~*Ol+/  
amount due to banks 银行同业的存款 j7+t@DqQ  
amount due to banks abroad 海外银行同业的存款 kw}1CXD  
amount due to holding companies 控股公司存款 4^^rOi0  
amount due to local banks 本港银行同业的存款 u\?u4  
amount due to outport banks 外埠银行同业的存款 eV%bJkt.  
amount for note issue 发行纸币的款额 Y6PA\7Y\  
amount of bond 担保契据的款额 ghj~r  
amount of consideration 代价款额 \
8aF(Y^H  
amount of contribution 供款数额 E-iBA(H  
amount of indebtedness 负债款额 <BA&S _=4  
amount of principal of the loan 贷款本金额 {f3fc8(p  
amount of rates chargeable 应征差饷数额 dw!Eao47  
amount of share capital 股本额 lhj2u]yU0S  
amount of sums assured 承保款额 %"^XxVJ*  
amount of variation 变动幅度 e.^9&Fk"N  
amount of vote 拨款数额 5/ju i
t  
amount payable 应付款额 ,e_#   
amount receivable 应收款额 2:F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ljON_*  
analysis 分析 hyoZh Y  
ancillary risk 附属风险 `{_PSzM  
annual account 周年帐目；周年帐目报表；年度决算；年结 34:EpZO@  
annual accounting date 年结日期 0M98y!A 5^  
annual allowance 每年免税额；年积金；年度津贴；年津 NyLnE  
annual balance 年度余额 0Wm-`ZA  
annual disposable income 每年可动用收入 S$WM&9U  
annual estimates 周年预算 gXJ^o;R>M  
annual fee 年费 *b_54X%3  
annual general meeting 周年大会 w5jZI|  
annual growth rate 年增率；每年增长率 VAt9JE;#  
annual long-term supplement 长期个案每年补助金 H12@12v  
annual pensionable emolument 可供计算退休金的年薪 8E[`H  
annual report 年报 1z:N$O_v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )c !S@Hs  
annual return 周年报表；周年申报表；每年报税表格 GA}^Rh`T-  
Annual Return Rules 《周年报表规则》 Uroj%xN  
annual review of consumer prices 每年消费物价回顾 i8.[d5  
annual roll-forward basis 逐年延展方式 +cH(nZ*f  
annual salary 年薪 -P
&e4sV{  
annual statement 年度报表；年度决算表 L{p
g?#\yC  
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 oy: MM  
annuitant 年金受益人
Y sV  
annuity 年金 ?!oa15  
annuity contract 年金合约 1?\
Y,+  
annuity on human life 人寿年金 >cL2PN_y  
antecedent debt 先前的债项 w%n]~w=8  
ante-dated cheque 倒填日期支票 ,2bAKa  
anticipated expenditure 预期开支 +Bfi/>  
anticipated net profit 预期纯利 }C.{+U  
anticipated revenue 预期收入 BB$>h-M/%#  
anti-inflation measure 反通货膨胀措施 ,&G M\FTeb  
anti-inflationary stance 反通货膨胀立场 eov-"SJ
B  
apparent deficit 表面赤字 .YF-t`{  
apparent financial solvency 表面偿债能力 ~\,6C1M  
apparent partner 表面合伙人 7bS[\5  
application for personal assessment 个人入息课税申请书 %m3efaC  
application of fund 资金应用 tvRy8u;
 
application to release as liquidator and to destruct the books of accounts and documents UV.9KcN.  
申请免除清盘人职务及毁灭帐簿与文件 (=rv `1  
appointed actuary 委任精算师 UUqj?'Nv  
appointed auditor 委任核数师；委任审计师 nDy=ZsK  
appointed trustee 委任的受托人 koZp~W-  
appointer 委任人 p04+"  
apportioned pro rata 按比例分摊 "cM5=;  
apportionment 分配；分摊 ^mQfXfuL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /vu!5?S  
apportionment formula 分摊方程式 <vDm(-i3  
apportionment of estate duty 遗产税的分摊 ?%Fk0E#>2  
appraisal 估价；评估 UULL:vqq  
appreciable growth 可观增长 \ 6a  
appreciable impact 显着影响 9YhsJ~"Q
 
appreciable increase 可观增长 8$Yf#;m[
 
appreciation 增值；升值 9zd/5|W  
appreciation against other currencies 相对其他货币升值 {m:Rv&T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W^Y0>W~  
appreciation tax 增值税 ;bE6Y]"Rz  
appropriation 拨款；拨用；拨付 B$EP'5@b  
appropriation account 拨款帐目 \'*`te:{  
Appropriation Bill 拨款法案 ,c l<74d  
appropriation-in-aid system 补助拨款办法 [{$0E=&0  
approved assets 核准资产 g1,  
approved basket stock 认可一篮子证券 Uiw7Y\Im|  
approved budget 核准预算 2"mj=}y6  
approved charitable donation 认可慈善捐款 puF Z~WZ  
approved charitable institution 认可慈善机构 P^W47 SO  
approved currency 核准货币；认可货币 \l5:A]J  
approved estimates 核准预算 ]i2\2MTW8  
approved estimates of expenditure 核准开支预算 :PkZ(WZ9  
approved overseas insurer 核准海外保险人 8f5^@K\c  
approved overseas trust company 核准海外信托公司 wkA!Jv%  
approved pooled investment fund 核准汇集投资基金 ZRGZ'+hw  
approved provident fund scheme 认可公积金计划 7!wnx.  
approved provision 核准拨款 8Oh3iO  
approved redeemable share 核准可赎回股份 ?GU!ke p  
approved regional stock 认可地区性证券 %nF\tVP3]  
approved retirement scheme 认可退休金计划 QPE.b-S  
approved subordinated loan 核准附属贷款 `wd*&vl  
arbitrage 套戥；套汇；套利 kZ%W?#  
arbitrageur 套戥者；套汇者 %tQ{Hf~  
arbitrary amount 临时款项 va2A@
U  
arrangement 措施；安排；协定 uiA:(2AQ  
arrears 欠款 mkzk$_  
arrears of pay 欠付薪酬 =A6O}0z  
arrears of revenue 逾期未收税款；逾期未收的帐项 %=y3  
articles of association 组织章程；组织细则；组织章程细则 Q}]
kw}b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RNtA4rC>#  
ascertainment of profit 确定利润 1Z8oN3  
"Asia Clear" “亚洲结算系统” ] Nipo'N;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 aZ`agsofk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;@~*z4U  
Asian Development Fund [ADF] 亚洲发展基金 :Xh`.*{EX  
Asian dollar bond 亚洲美元债券 QC,(rB  
Asian dollar market 亚洲美元市场 KdsvZim0>  
Asian dollar rate 亚洲美元利率 5>Yd\(`K  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gi@ji-10  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 o;_bs~}y  
asked price 沽盘；喊价；索价；卖方报价 N~_jiVD>  
assessable income 应评税入息 Cbs4`D
,  
assessable loss 应评税亏损 ?^4sE-C6  
assessable profit 应评税利润 IkNt! 2s_  
assessable value 应评税值 uA`PZ|  
assessed profit 估定利润 N2s%p6RMPD  
assessed value 经评估价值 6'!{0 5=m  
assessment 评税；评定；估价；评税单 =2)t1 H  
assessment number 评税编号；估价编号 s/H"Ab  
assessment of additional tax 补加税评税 3eP0v  
assessment of performance 业绩评估；实绩评价 W+C_=7_  
Assessor 评税主任 ;I71_>m  
asset price bubbles 资产价格泡沫 g@VndAp  
asset-backed securities 具资产保证的证券 _rdj,F8  
assets accretion 资产增值
0(9@GIT  
assets and liabilities 资产与负债 Am0C|(#Xm  
assets betterment statement 资产递增表；资产改进表 q*TKs#3  
assets lending 实物放款；有抵押贷款 Ab<Ok\e5  
assets of the company passing on the death 死者去世时转移的公司资产 [j U  
assets pledged as security for liabilities 用作负债抵押的资产 lILtxVBO2o  
assets portfolio 资产投资组合 F>(#Af9  
assets price 资产价格 BG0Mj2  
assets quality 资产质素 YKOO(?lv  
assets realization 资产变现 &})d%*n  
assets refinancing arrangement 资产再集资安排 U*"cf>dB(  
assets securitization 资产证券化 |hQ|'VCN  
assets situated outside Hong Kong 在香港以外地方的资产 %kFELtx  
assets stripping 削减资产；拆卖资产 1y-lZ}s_  
assets value 资产值 aW-o=l@;  
assignee 承让人 G5y  
assignment 转让；转让书；转让契 cGzYW~K  
assignment of interest 权益转让 nYt\e]3  
assignment of letters patent and trade mark 专利证书及商标转让 H-KwkH`L4  
assignment of property 物业转让；物业转让书 _D,f4.R  
assignment right 转让权 VD3MJ8!w  
assignor 转让人 5=h'!|iY  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 q,JA~GG  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 C;:L~
)C@t  
associate member 附属会员 6cT~irP
 
associated body corporate 相联法人团体 i)PV{3v$J  
associated company 相联公司；联属公司 EZumJ."  
associated corporation 相联法团 ;=\5$J9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pQ^,.[[  
公认会计师公会〔英国〕 T_tDpq_|  
Association of Futures Exchange Brokers 香港期货经纪协会 f"<@6Axq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 39aCwhh7v  
association of underwriters 承保人组织 C2=iZ`Z>T  
assumption of control 接管 rspoSPnY1  
assurance 担保；保险；转易；转易书 3kqV_Pjg  
assurance of interest 权益的转易 xZ=FH>Y6'  
at 19XX price 按一九ＸＸ年价格计算 t^_{5  
at a discount 按赔价计算；按贴水价格计算；打折扣 \i;&@Kp.N  
at a premium 按溢价计算；按升水价格计算 6`baQ!xc.  
at call 通知付款；按通知 6Vbv$ AU  
at constant market price 按固定市价计算 >{qK]xj  
at constant price 按固定价格计算 0ij~
e<  
at cost 按成本计算 V*7Z,nA  
at current market price 按当时市价计算；按现时市价计算 rjAkpAT  
at current price 按当时价格计算；按现时价格计算 kbp( a+5  
at factor cost 按要素成本计算；按生产要素成本计算 2]aZe4H.  
at money-of-the-day price 按付款当日价格计算 x+y!P  
at or better 按指定或较佳价位〔买卖指令〕 j YIV^o 0  
at par 按面值计算；平价 j_'rhEdLP  
at sight 见票即付 @f5@0A\0  
at the close 按收市盘 :&0yf;>v  
at the opening 按开市盘 :{i$2\DH6  
attestation 见证；见证条款 bqQO E4;  
at-the-money option 平价期权 {.3  
attorney 受权人；受托代表人 y.*=Ww+  
attornment 新拥有人承认书 kuj12  
attributable profit 可归属利润 KjwY'aYwr:  
attributable share value 可归属股份价值 "^ 6lvZP(  
Auckland Stock Exchange 奥克兰证券交易所 Op/79]$  
auction 拍卖 H(N
T|  
auctioneer 拍卖商 5hH6G  
audit 审计；核数 AXh3LA  
Audit Commission 审计署 L740s[,`o#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 60aKT:KLC_  
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〕 ,8=`*  
audit review 帐目审查 yw*mA1v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &<w[4z\  
audited account 审计帐目；经审计的帐目 f*T)*R_  
audited annual account 经审计的周年帐目 Y( $Ji12  
audited balance sheet 经审计的资产负债表 @"{'j  
auditor 核数师；核数主任；审计师 5h|m4)$  
auditor's certificate 核数师证明书；审计师证明书 Q%n{*py  
auditor's report 核数师报告；审计师报告 +r-dr>&H@  
Aussie bond 澳元债券 Rg?{?qK\K  
austerity budget 紧缩预算 S\3AW,c]w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 l4mUx`!  
Australia All Ordinaries Index 澳洲所有普通股票指数 b%[nB  
Australian Dollar [AUD] 澳元 WE.$at{*h  
Australian Options Market 澳大利亚期权市场 y  KYP  
Australian Securities Commission 澳洲证券事务监察委员会 iIGI=EwZ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A`x -L  
Australian Stock Exchange 澳大利亚证券交易所 iJZ|[jEDV  
Austrian Schilling [ATS] 奥地利先令 JIP+ !2  
authentication 认证；鉴证 lLkmcHu  
authority to purchase 委托购买证；委购书 ,jbGM&.C  
authorization 认可；核准；授权；授权书 %0NkIQ`C  
authorization by direction 指示授权 zY1s7/$i  
authorization by instruction 指令授权 =CKuiO.j  
authorization by warrant 令状授权 5i4V5N>3  
authorization of unit trust 单位信托的认可 hEv=T'*,K)  
authorized agent 指定代理人 CP]S-o}yd  
authorized capital 法定资本 =CjNtD2]  
authorized clerk 出市员 aVppOxA  
authorized dealer 认可交易商 &SjHrOG?  
authorized financial institution 认可财务机构 .|-l+  
authorized fund 认可基金 hg?j)jl|  
authorized fund house 获授权的基金公司；认可基金公司 9|N"@0<B  
authorized institution 认可机构 R81{<q'%X  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5@+4
 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wc7mJxJxA  
authorized insurer 获授权保险人；获认可承保人 .0 s[{x  
authorized investment 特准投资项目 b46[fa  
authorized person 获授权人
hgweNRTh!  
authorized representative 获授权代表 .# 6n  
authorized share capital 法定股本 JO2ZS6k[  
automated quotation system 自动报价系统 lh\ICN\O  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .:{h{@a  
自动交易系统〔香港期货交易所有限公司〕 cBLR#Yu;O5  
automatic adjustment mechanism 自动调整机制 IpWy)B>Fl3  
automatic adjustment system 自动调整系统 $hjP}- oUX  
Automatic Clearing House 自动票据交换所 M&qh]v gC  
automatic exchange rates accumulation system 自动化汇率累集系统 =My}{n[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~!]&>n;=G  
automatic teller machine [ATM] 自动柜员机 Ml8 YyF/~  
autopay 自动转帐 GJ1;\:cQq  
available assets 可用资产 d~{jEg  
available fiscal reserve 现存财政储备 L$+d.=]  
available profit 可用利润 }W:*aU  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \7Gg2;TA6o  
average 平均；平均数；海损 pg~zUOY  
average basic salary 平均基本薪金 -?< Ww{  
average consumer expenditure 平均消费开支；一般消费开支 hWD !  
average cost 平均成本 1R=)17'O  
average cost of land production 增辟土地平均成本 TL},Unq  
average daily turnover 平均每日成交额 PIZ C;K4|  
average daily wage rate 平均每日工资率 8K\'Z  
average expenditure pattern 平均开支模式 tZaD${
 
average growth rate 平均增长率 {OB-J\7Y  
average net fixed assets 固定资产平均净值 +}_Pf{MW  
average of relatives 相对价格平均数 J [ YtA  
average price 平均价格 |SGgy|/a#  
average propensity to consume 平均消费倾向；一般消费倾向 (Wd_G-da  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0U8
2f1ei  
average rate 平均率 W@I 02n2H  
average revenue 平均收入；平均收益 q>_vE{UB  
average stock 平均库存；平均存货 =n@F$/h  
average yearly rent 平均年租 aO8
ch  
avoidance of double taxation 避免双重课税 UL86-R!  
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 G9DJa_]X  
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