一些有用的会计术语(也不知道发的地方对不对)A

A: yTzY?  
A share Ａ股；甲类股份 jjJc1p0  
abatement of tax 减税；减扣免税额 qFV;n
6&V  
ABN AMRO Bank N.V. 荷兰银行 l[tY,Y:4qO  
above-the-line expenditure 线上项目支出；经常预算支出 Dm7Y#)%8  
above-the-line receipt 线上项目收入；经常预算收入 5LDQ^n  
ABSA Asia Limited 南非联合亚洲有限公司 it(LphB8  
absolute change 绝对数值变更 A~qW.  
absolute expenditure 实际开支 qFvg}}^y  
absolute guideline figure 绝对准则数字 3$GY,B  
absolute interest 绝对权益 _
<u8%\  
absolute order of discharge 绝对破产解除令 vpZu.#5c  
absolute profit margin 绝对利润幅度 1"8Z y6t  
absolute value 实值；绝对值 `4q5CJ2  
absolutely vested interest 绝对既得权益 43vGgGW  
absorbed cost 已吸收成本；已分摊成本 \4[c}l  
absorption 吸收；分摊；合并 )B-MPuB  
absorption rate 吸收率；摊配率；分摊率 vp"%IW  
ACB Finance Limited 亚洲商业财务有限公司 KC
@
k9e  
acceptable form of reciprocity 合理的互惠条件 Fpy6"Z?z  
acceptable rate 适当利率；适当汇率 ^n\9AE3  
acceptance agreement 承兑协议 AZh@t?)  
acceptance for honour 参加承兑 utYnaeQcn  
acceptor 承兑人；接受人；受票人 P5'iYahCq_  
acceptor for honour 参加承兑人 6Cz7A  
accident insurance 意外保险 t/l!KdY$  
Accident Insurance Association of Hong Kong 香港意外保险公会 FY1},sq  
accident insurance scheme 意外保险计划 ioE66-n  
accident year basis 意外年度基准 k| _$R?  
accommodation 通融；贷款 wMlf3Uz  
accommodation bill 通融票据；空头票据 (SgEt  
accommodation party 汇票代发人 &+)+5z_d  
account balance 帐户余额；帐户结余 { ()p%#*
 
account book 帐簿 nx!qCgo  
account collected in advance 预收款项 ^kCk^D-Gz  
account current book 往来帐簿 =yk Rki  
account of after-acquired property 事后取得的财产报告 e3yorQ][  
account of defaulter 拖欠帐目 kPx]u\  
account payable 应付帐款 EIq{C-(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w0a+8gexi  
account receivable 应收帐款 T..N*6<X  
account receivable report 应收帐款报表 H(5S Kv5  
account statement 结单；帐单；会计财务报表 JfZL?D{NM  
account title 帐户名称；会计科目 VfL]O8P>  
accountant's report 会计师报告 ;,F-6RNj  
Accountant's Report Rules 会计师报告规则 mhHA!:Y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `l[6rf_.  
Accounting Arrangements 《会计安排》 ZI2K-z'e  
accounting basis 会计基础 ?/`C~e<J  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]t.WJC %  
Accounting Circular 《会计通告》 :wv :#EaH  
accounting class 会计类别 WL IDw@fv  
accounting date 记帐日期；会计结算日期 1=9qAp;?o  
accounting for money 款项核算 W,9k0t  
Accounting Officer 会计主任 B#qL$M,|  
accounting period 会计报告期；会计期 _/QKWk&j  
accounting policy 会计政策；会计方针 9[t]]  
accounting practice 会计惯例 h3UZ|B0=  
accounting principle 会计准则 "v\ bMuS  
accounting record 会计记录 xWenKY,  
accounting report 会计报告 XhlI|h
-j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |:7EJkKZ  
Accounting Society of China 中国会计学会 3X-{2R/ 3  
accounting statement 会计报表 ND9n1WZ&x  
accounting system 会计制度；会计系统 h@PMCmf_  
accounting transaction 会计事项；帐务交易 ~_dBND?  
accounting treatment 会计处理 3<KZ.hr  
accounting year 会计年度 <eud#v  
accretion 增值；添加 d!}jdt5
%  
accrual 应计项目；应累算数目 eu}:Wg2  
accrual basis 应计制；权责发生制 =B/s HN  
accrual basis accounting 应计制会计；权责发生制会计 O
VQxZ~uQ  
accrue 应累算；应计 ySr091Q  
accrued benefit 应累算利益 &geOFe}R  
accrued charges 应计费用 m&3HFf  
accrued cumulative preference share dividend 应累算的累积优先股股息 6S! lD=  
accrued expenses 应累算费用 C$2o o@   
accrued interest payable 应付利息；应计未付利息 :uT fhr  
accrued interest receivable 应收利息；应计未收利息 Fu1|b2B-x  
accrued right 累算权益 eBSn1n  
accruing profit 应累算的利润 BZ\EqB  
accumulated fiscal reserve 累积财政储备 N) V7yo?  
accumulated profit 累积利润；滚存溢利 5Re`D|8
 
accumulated reserve 累积储备 ;8%@
Lan  
accumulation of surplus income 累积收益盈余 :nbW.B3GV  
acquired assets 既得资产 =AnZ>6  
acquisition 收购；购置；取得 G8<It5CU  
acquisition cost 购置成本 1^WA  
acquisition expenses 购置费用 g1hg`qBBW  
acquisition of 100% interest 收购全部股权 H z< M  
acquisition of control 取得控制权 gk_Xu  
acquisition of fixed assets 购置固定资产 tI!R5q;k  
acquisition of shell “买壳” .f.j >  
acquisition price 收购价 R<0!?`b  
act of God 天灾 n_xQSVI0F  
acting partner 执事合伙人 ~qLhZR\g^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 qRP8dH  
active partner 积极参与的合伙人 PU@U@  
active trading 交投活跃 k.? T.9  
actual circulation 实际流通 2fL88/'  
actual cost 实际成本 EbwZZSds1  
actual expenditure 实际开支；实际支出 *>&N t  
actual income 实际入息；实际收入；实际收益 rY_C3;B  
actual market 现货市场 v\?\(Y55Y  
actual price 现货价；实际价格 ?w5nKpG#RI  
actual profit 实际利润 1Z$99  
actual quotation 实盘；实际价位；实际报价 %BYlbEx  
actual year basis 按实际年度计算 ss*2TE7  
actuals 实货 fY\tvo%  
actuarial investigation 精算调查 H{tOCYyD  
actuarial principle 精算原则 g!kRa.`u1  
actuarial report 精算师报告 DRmh(T  
Actuarial Society of Hong Kong 香港精算学会 2G:{FY  
actuarial valuation 精算师估值 @SQ*/sw (c  
actuary 精算师 dXK~ Z:  
ad referendum agreement 暂定协议；有待覆核的协定 W%jX-  
ad valorem duty 从价税；按值征税 4Igs\x{
i  
ad valorem duty system 从价税制 5Ret,~Vs9|  
ad valorem fee 从价费 #V9hG9%8  
ad valorem tariff 从价关税 OHtZ"^YG  
additional allowance 额外免税额 .pu`\BW>  
additional amount for unexpired risk 未过期风险的额外款额 Uf
]Pd)D  
additional assessable profit 补加应评税利润 t+)GB=C  
additional assessment 补加评税 b8b PK<  
additional commitment 额外承担 ``YL] <<  
additional commitment vote 额外承担拨款 B43#9CK`o  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 szsZFyW)+  
additional dependent parent allowance 供养父母额外免税额 ,LPFb6o  
additional provision 额外拨款 PK`(qK9  
additional stamp duty 附加印花税 Xde=}9  
additional tax 补加税罚款；补加税款 HI?~t|[y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 JpHsQ8<  
adjudged bankrupt 被裁定破产 j BQqpFH9  
adjudicated bankrupt 裁定破产人  /qQ2@k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]#7Y@Yo  
adjudication of bankruptcy 裁定破产；宣告破产 4[EO[x4C  
adjudication of insolvency 裁定无力偿还债务 Nxs%~wZ  
adjusted actual 经调整的实数；调整后的实数 ThQEQ6y  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ynh4oWUp  
adjusted figure 经调整的数字；调整后的数额 Vqp.jF1|  
adjusted liabilities 经调整的负债；调整后的负债 zl8\jP  
adjusted loss 经调整的亏损；调整后的亏损 OFAqP1o{$  
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 Ug'nr  
adjusted profit 经调整的利润；调整后的利润 tIy/QN_42  
adjusted surplus 经调整的盈余额；调整后的盈余额 [N$_@[  
adjusted value 经调整的价值；调整后的价值 Ky~~Cd$  
adjustment 调整；修订；理算〔保险〕 eEZlVHM;O  
adjustment centre 调剂中心 ]A<u eM  
adjustment lag 调整过程的时间差距；调整时差 yURh4@  
adjustment mechanism 调整机制 Qs[EA_  
adjustment of loss 亏损调整 X1z0'gvh  
adjustment process 调整过程；调整程序 ]}Hv,a   
adjustment range 调整幅度 ^d$e^cU  
administered exchange rate 受管制汇率 U &k3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Pc ?G^ Xol  
administration expenses 行政费用 o?hw2-mH  
administration fee 手续费；行政费 VKfHN_m*  
administration in bankruptcy 破产管理 /ykxVCvAt  
administration order 遗产管理令 A)a+LW'=u  
administrator 管理人；遗产管理人 4Jy,IKPp  
administrator of the estate 遗产管理人 Ecl7=-y  
admission of debt 债项承认书 "7g8 d  
admission of proof 接纳债权证明 V'hz1roe  
advance 放贷款项；垫付款项；预支款项；预付款项 .;v'oR1x5  
advance account 暂支帐目；预付款帐户 o>rlrqr?_  
advance compensation 预付补偿金 aTL7"Myp  
advance from shareholder 股东垫款  hahD.P<  
advance pending reimbursement 预支以待日后付还  SSM> ID  
advanced economy 先进经济体系 @:&dOqQ  
advancement 预付；预付财产 "ZB`fNE  
advances warrant 垫款令 ..{^"
`FQ  
advancing 贷出 [ Zqg"`  
adverse balance 逆差 *8eh%3_$h  
adverse exchange 逆汇 jP6G.aiO  
advertisement addressed to shareholders 在报章刊登的致股东通告 tfIBsw.  
advice for collection 托收通知书 &MLhCekY  
advice of drawing 提款通知书；汇票通知书 K>JU/(  
advice of payment 付款通知 kT=|tQ@  
Advisory Committee [Securities and Futures Commission] ' g!_Flk  
谘询委员会〔证券及期货事务监察委员会〕 NP`ll0s  
Advisory Committee on Diversification 经济多元化谘询委员会 en6AAr:U}  
affidavit 誓章；遗产申报誓章 {
ZI6!zh'  
affidavit of no receipt 述明无收款的誓章 _Wsk3AP  
affiliate 联号；联营公司；附属公司 tJfN6  
affiliated company 附属公司；联号；联营公司 =y/Lbe}:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 hpes  
affordability 负担能力 O.f3 (e!  
African Development Bank [AfDB] 非洲开发银行 Bq=](<>>  
after-acquired property 事后取得的财产 4~MUc!  
after-hours dealing 市后交易 NW Qu-]P  
after-tax profit 税后盈利；税后利润；税后溢利 x(6.W"-S  
agency agreement 代理协议 A/6nVn  
agency expenses 代理机构的开支 m64\@ [  
agency fee 代理费 ]`U?<9~Ob  
Agency Law 《代理法》 z#67rh{  
agent 代理人；承销人 7uH{UpslJ  
agent of company 公司代理人 nE$ V<Co}  
agent's fee 代理人费；经纪费 >a~FSZf  
aggregate 总计；总数；总体数字 \V\ET  
aggregate amount 总款额；总额 TbM*?\7  
aggregate assets and liabilities 总体资产与负债 APm[)vw#f  
aggregate at constant price 按固定价格计算的总体数字 }j@@  
aggregate demand 总需求 cDol o1*  
aggregate gross position 总持仓量 |L-juT X9  
aggregate limit 总限额  xyCcd=  
aggregate of salaries tax 合计薪俸税 l zknB  
aggregate performance 总体表现；总体业绩 Ybiz]1d  
aggregate supply 总体供应 A^7Zy79  
aggregate surplus 总盈余 %cjav  
aggregate total 整体总额 l_IX+4(@b|  
aggregate value 总值；合计价值 9e*poG  
aggregated basis 合计基准 z]_CFo1'l  
aggregated net chargeable income 合计应课税入息实额 MNE)<vw>  
aggregation 合并计算；合计；总和 "Z?":|%7  
aggregation of incomes of husband and wife 夫妇入息合并计算 pl/$@K?L  
aggregation of property 财产的总和 Z'M@DY/fdK  
agio 差价；贴水 2Ps`!Y5  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 GgZf6~b1J  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 56aJE .?<  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ".Z+bi2l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =v"{EmT[$  
《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》 u3!!_~6,z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G?
(:Z=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 y`Y}P1y*  
agreement for a settlement 授产协议 ~&|i'f[  
agreement for assignment 转让协议 c=E.-  
agreement for sale 售卖协议；买卖协议 e+aQ$1^t  
agreement for sale and purchase 买卖协议 FJ. :*K[  
agreement for the payment of interest 支付利息协议 7-B'G/PS/  
agreement for the repayment of money 还款协议 9Dkgu^`  
agreement of reinsurance 再保险协议 k
(^b  
Agricultural Bank of China 中国农业银行 1#RA+d(  
air passenger departure tax 飞机乘客离境税 YH$`r6\S  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ki\jiflc7  
airport tax 机场税 (~o+pp!  
alcohol duty 酒精税 'm((G4  
alienation 让与；让渡；转让 i<![i5uAI  
alimony 生活费；赡养费 ]c+'SJQ  
All Ordinaries Index [AOI] 所有普通股指数 1 .k}gl0<  
all risks 全险；综合险 _~<TAFBr  
All Sales Record for Stock Market 《股票市场成交报告》 uf3 gVS_h=  
Allied Capital Resources Limited 新联财务有限公司 Stx-(Kfn4  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .6(i5K  
allocation letter 拨款信件 Onyq'  
allocation of fund 分配款项；预留款项  .l'QCW9  
allocation of profit 利润分配；溢利分配 (P_+m#  
allocation warrant 拨款令 AIo;\35  
allotment 分配；配股 |%9~W^b  
allotment notice 股份配售通知；配股通知 J#nEGl|a  
allotment of shares 股份分配 $o^}<)DW  
allowable 可获宽免；免税的 B-zt(HG  
allowable business loss 可扣除的营业亏损 1 crjRbi  
allowable expenses 可扣税的支出 F.hC%Ncu  
allowance 免税额；津贴；备抵；准备金 6P$q7G  
allowance for debts 债项的免税额 8b $7#  
allowance for depreciation by wear and tear 耗损折旧免税额 ThB2U(Wf  
allowance for funeral expenses 殡殓费的免税额 M](U
"K?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;W:Q}[  
allowance for repairs and outgoings 修葺及支出方面的免税额 !%=k/|#  
allowance to debtor 给债务人的津贴 O;tn5  
alteration of capital 资本更改 Vt>E\{@[t  
alternate trustee 候补受托人 ]t<%>Z$  
amalgamation 合并 > [7vXm4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3EdPKM j&  
ambit of charges 征税范围；收费范围 :eO0{JN4T  
amended valuation 经修订的估值 Ha\hQ'99  
American Commodities Exchange 美国商品交易所 s=+
G%B'  
American Express Bank Limited 美国运通银行 {[dqXG$v `  
American Stock Exchange 美国证券交易所 5lbh "m=  
amortization 摊销 fA5# 2P{  
amount due from banks 存放银行同业的款项 0U~JSmj:2K  
amount due from banks abroad 存放海外银行同业的款项 ]|(?i ,p  
amount due from holding companies 控股公司欠款 RUO
6Co-  
amount due from local banks 存放本港银行同业的款项 y3GIR f
;>  
amount due to banks 银行同业的存款 !Zx>)V6.  
amount due to banks abroad 海外银行同业的存款 ~a Rq\fx{  
amount due to holding companies 控股公司存款 W3kilhZ  
amount due to local banks 本港银行同业的存款 nwYeOa/t  
amount due to outport banks 外埠银行同业的存款 ,kI1"@Tu  
amount for note issue 发行纸币的款额 m-]"I8[  
amount of bond 担保契据的款额 i
Bt5aUt  
amount of consideration 代价款额 Z m>69gl  
amount of contribution 供款数额 a!.8^:B&  
amount of indebtedness 负债款额 F.9|$g*ip  
amount of principal of the loan 贷款本金额 kM@,^`&  
amount of rates chargeable 应征差饷数额 <z PyID`  
amount of share capital 股本额 FUqiP(A  
amount of sums assured 承保款额 HC$cK+,ZU}  
amount of variation 变动幅度 7va%-&.&t  
amount of vote 拨款数额 >@o*v*25  
amount payable 应付款额 .l!Z=n|  
amount receivable 应收款额 ^ TS\x/P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MvA_tRO  
analysis 分析 'rgV]Oy  
ancillary risk 附属风险 vJs/ett  
annual account 周年帐目；周年帐目报表；年度决算；年结 7#`:m|$  
annual accounting date 年结日期 O5w\oDhMb  
annual allowance 每年免税额；年积金；年度津贴；年津 *{bqHMd4L  
annual balance 年度余额 7dRU7p>  
annual disposable income 每年可动用收入 12E"6E)
 
annual estimates 周年预算 }K\_N]#6n  
annual fee 年费 'tj4;+xf^  
annual general meeting 周年大会 IG\\RYr  
annual growth rate 年增率；每年增长率 6W o7q\"  
annual long-term supplement 长期个案每年补助金 ubw ]}sfM#  
annual pensionable emolument 可供计算退休金的年薪 MmB-SR[>P  
annual report 年报 >Ww F0W9?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 muLTYgaM  
annual return 周年报表；周年申报表；每年报税表格 el<nY"c  
Annual Return Rules 《周年报表规则》 rkrt.B  
annual review of consumer prices 每年消费物价回顾 *9PQJeyR  
annual roll-forward basis 逐年延展方式 g$qh(Z_s  
annual salary 年薪 nK[$ID  
annual statement 年度报表；年度决算表 -=Hr|AhE  
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 m[XN,IE#u  
annuitant 年金受益人 'AoH2 |  
annuity 年金 t&0p@xLQ  
annuity contract 年金合约 0J"3RTt  
annuity on human life 人寿年金 &W%TY:Da|  
antecedent debt 先前的债项 _nt%&f  
ante-dated cheque 倒填日期支票 !E8JpE|z#  
anticipated expenditure 预期开支 ,$Mw/fA  
anticipated net profit 预期纯利 :d;5Q\C`  
anticipated revenue 预期收入 c}lgWu~  
anti-inflation measure 反通货膨胀措施 okW3V}/x/z  
anti-inflationary stance 反通货膨胀立场 iT5%X  
apparent deficit 表面赤字 b< rM3P;  
apparent financial solvency 表面偿债能力 f{J7a1 `_  
apparent partner 表面合伙人 |cacMgly  
application for personal assessment 个人入息课税申请书 D'X'h}+2  
application of fund 资金应用 y\:2Re/*Jt  
application to release as liquidator and to destruct the books of accounts and documents w;:,W@K  
申请免除清盘人职务及毁灭帐簿与文件 *w;f\zW  
appointed actuary 委任精算师 f55Ev<oOa  
appointed auditor 委任核数师；委任审计师 #'[ f^xgJ  
appointed trustee 委任的受托人 h(fh |R<  
appointer 委任人 #KwF
rlZ  
apportioned pro rata 按比例分摊 9o6y7hEQy  
apportionment 分配；分摊 5D#*lMSP"'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ny#%7%(  
apportionment formula 分摊方程式 Qj~0vx!  
apportionment of estate duty 遗产税的分摊 `i}\k  
appraisal 估价；评估 Mm5l>D'c  
appreciable growth 可观增长 *VpQ("  
appreciable impact 显着影响 ]PFc8qv{  
appreciable increase 可观增长 fAK  
appreciation 增值；升值 +1Uw<~  
appreciation against other currencies 相对其他货币升值 !(]|!F[m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $t]DxMd  
appreciation tax 增值税 _MR2,mC  
appropriation 拨款；拨用；拨付 >2rFURcD  
appropriation account 拨款帐目 {>:2Ff]O:  
Appropriation Bill 拨款法案 cIX59y#7  
appropriation-in-aid system 补助拨款办法 `U1"WcN  
approved assets 核准资产 3ySnAAG  
approved basket stock 认可一篮子证券 Au {`oxD  
approved budget 核准预算 zAH+{4lC+  
approved charitable donation 认可慈善捐款 k $);<= ZI  
approved charitable institution 认可慈善机构 %u
g`dZ/  
approved currency 核准货币；认可货币 5H79) n>  
approved estimates 核准预算 OygYP  
approved estimates of expenditure 核准开支预算 ?E`J-ncP  
approved overseas insurer 核准海外保险人 F"q3p4-<>  
approved overseas trust company 核准海外信托公司 1)%o:Xy o  
approved pooled investment fund 核准汇集投资基金 </fnbyGR  
approved provident fund scheme 认可公积金计划 w-KtxG(  
approved provision 核准拨款 QMIQy  
approved redeemable share 核准可赎回股份 BdceINI  
approved regional stock 认可地区性证券 $6_J`7  
approved retirement scheme 认可退休金计划 \6N\6=t!A  
approved subordinated loan 核准附属贷款 ?TXFOr]g]2  
arbitrage 套戥；套汇；套利 cc>h=%s`  
arbitrageur 套戥者；套汇者 -{O2Nv-]]  
arbitrary amount 临时款项 6Hz=VhQrN  
arrangement 措施；安排；协定 f7`y*9^  
arrears 欠款 sU8D;ML7  
arrears of pay 欠付薪酬 Qcw/>LaL:  
arrears of revenue 逾期未收税款；逾期未收的帐项 k_skn3,u  
articles of association 组织章程；组织细则；组织章程细则 A4#m&o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BKIt,7j  
ascertainment of profit 确定利润 n4:WM+f4  
"Asia Clear" “亚洲结算系统”  2}`OjVS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 rnW i<Se  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 DCNuvrZ  
Asian Development Fund [ADF] 亚洲发展基金 U{ Y)\hR-  
Asian dollar bond 亚洲美元债券 A_2ppEG  
Asian dollar market 亚洲美元市场 i,~{{XS<  
Asian dollar rate 亚洲美元利率 (<f[$ |%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N>/U%01a  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 wC[J=:]tA5  
asked price 沽盘；喊价；索价；卖方报价 !:>y.^O  
assessable income 应评税入息 6 2LZ}yn_"  
assessable loss 应评税亏损 0]Li"Wb  
assessable profit 应评税利润 ]t,ppFC#  
assessable value 应评税值 qn<~ LxQ  
assessed profit 估定利润 ur'A;B  
assessed value 经评估价值 GUK/Xiu  
assessment 评税；评定；估价；评税单 qvT9d7x  
assessment number 评税编号；估价编号 cgU7)`0j  
assessment of additional tax 补加税评税 # OJD<=")  
assessment of performance 业绩评估；实绩评价 \dP2xou=  
Assessor 评税主任 rsP1?Hxq  
asset price bubbles 资产价格泡沫 7~IAgjo,@  
asset-backed securities 具资产保证的证券 ICGBU>Db  
assets accretion 资产增值 FNUue  
assets and liabilities 资产与负债 |ey6Czm  
assets betterment statement 资产递增表；资产改进表 7==Uoy*O  
assets lending 实物放款；有抵押贷款 &BQ`4j~.  
assets of the company passing on the death 死者去世时转移的公司资产 iQA f  
assets pledged as security for liabilities 用作负债抵押的资产 4Fnr8 r8W  
assets portfolio 资产投资组合 ^@N@
gB  
assets price 资产价格 y:457R2F  
assets quality 资产质素 L:S[QwQu8  
assets realization 资产变现 <5nz:B
/  
assets refinancing arrangement 资产再集资安排 O=yUAAD$  
assets securitization 资产证券化 Ly^r8I  
assets situated outside Hong Kong 在香港以外地方的资产 5VISP4a  
assets stripping 削减资产；拆卖资产 _/K
N98+  
assets value 资产值 YS;Ql\4  
assignee 承让人 nY6^DE2f  
assignment 转让；转让书；转让契 gn'. 9";j  
assignment of interest 权益转让 1(m89C[  
assignment of letters patent and trade mark 专利证书及商标转让 <%|2yPb]  
assignment of property 物业转让；物业转让书 ~*H!zKIx  
assignment right 转让权 :HwB+Bjy  
assignor 转让人 #/YKA{  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^Zg"`&E  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #wt#-U;  
associate member 附属会员 7^ER?@:W  
associated body corporate 相联法人团体 or0f%wAF  
associated company 相联公司；联属公司 "_9Dau$  
associated corporation 相联法团 &u.t5m7(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]A'E61t<
n  
公认会计师公会〔英国〕
B[8  
Association of Futures Exchange Brokers 香港期货经纪协会  snX5mD  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 H1N%uk=kV  
association of underwriters 承保人组织 rR/PnVup  
assumption of control 接管 >R :Bkf-  
assurance 担保；保险；转易；转易书 O[$&]>x]]  
assurance of interest 权益的转易 8E|S`I  
at 19XX price 按一九ＸＸ年价格计算 `|Ih"EZ  
at a discount 按赔价计算；按贴水价格计算；打折扣 Lg-Sxz}P!  
at a premium 按溢价计算；按升水价格计算 ]81P<Y(7  
at call 通知付款；按通知 }"A.[9 b  
at constant market price 按固定市价计算 |E|d"_Ma  
at constant price 按固定价格计算 $yG=exh3
v  
at cost 按成本计算 y_QK _R<f  
at current market price 按当时市价计算；按现时市价计算 
3^C  
at current price 按当时价格计算；按现时价格计算 c\7~_w2  
at factor cost 按要素成本计算；按生产要素成本计算 0*x  
at money-of-the-day price 按付款当日价格计算 3PPN_Z  
at or better 按指定或较佳价位〔买卖指令〕 g&&5F>mF  
at par 按面值计算；平价 !AgW@  
at sight 见票即付 85-00m ~  
at the close 按收市盘 )p 2kx  
at the opening 按开市盘 IE,xiV  
attestation 见证；见证条款 %I?uO( @  
at-the-money option 平价期权 :H3qa2p  
attorney 受权人；受托代表人 @=:( b"Sg  
attornment 新拥有人承认书 V D-,)f  
attributable profit 可归属利润 y1z4qSeM  
attributable share value 可归属股份价值 1^$ vmULj  
Auckland Stock Exchange 奥克兰证券交易所 r6JdF!\d  
auction 拍卖 Q/L:0ovR  
auctioneer 拍卖商 :IvKxOv  
audit 审计；核数 r65/O5F  
Audit Commission 审计署 66!cfpM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |h4aJv  
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〕 >}Fe9Y.o  
audit review 帐目审查 X)x$h{ OE  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 HOBM?|37CU  
audited account 审计帐目；经审计的帐目 6o!+E@V b  
audited annual account 经审计的周年帐目 m&cVda/  
audited balance sheet 经审计的资产负债表 ^*`hJ48u  
auditor 核数师；核数主任；审计师 Y2HF  
auditor's certificate 核数师证明书；审计师证明书 J1KV?aR  
auditor's report 核数师报告；审计师报告 \= =rdW-  
Aussie bond 澳元债券 8 Zhx&  
austerity budget 紧缩预算 *+rO3% ;t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;(5b5PA  
Australia All Ordinaries Index 澳洲所有普通股票指数 CWHTDao  
Australian Dollar [AUD] 澳元 C/U^8,6\n  
Australian Options Market 澳大利亚期权市场 M|6l  
Australian Securities Commission 澳洲证券事务监察委员会 B^Fe.ty  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1>|2B&_^  
Australian Stock Exchange 澳大利亚证券交易所 5Z@OgR  
Austrian Schilling [ATS] 奥地利先令 4At{(fwW  
authentication 认证；鉴证 |Q[[WHqj2f  
authority to purchase 委托购买证；委购书 t&*X~(Yb!  
authorization 认可；核准；授权；授权书 -YPUrU[)  
authorization by direction 指示授权 wak_^8x  
authorization by instruction 指令授权 Pm*FA8a7  
authorization by warrant 令状授权 s8Bbet  
authorization of unit trust 单位信托的认可 h0_od/D1r  
authorized agent 指定代理人 oF7o"NHaWa  
authorized capital 法定资本 RutRA  
authorized clerk 出市员 B}Qpqa=_c  
authorized dealer 认可交易商 iK%%  
authorized financial institution 认可财务机构 lpi^<LQ@l  
authorized fund 认可基金 jv_z%
`  
authorized fund house 获授权的基金公司；认可基金公司 Rf9;jwU  
authorized institution 认可机构 OXAr..  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 AU0pJB'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _[
SW89zk  
authorized insurer 获授权保险人；获认可承保人 Po_y78ZD  
authorized investment 特准投资项目 'So,*>]63  
authorized person 获授权人 ^}8qPBz  
authorized representative 获授权代表 ;n`SF~CU  
authorized share capital 法定股本 Ti:PKpc  
automated quotation system 自动报价系统 RzgA;ZC'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W:VRLT>w>  
自动交易系统〔香港期货交易所有限公司〕 41dB4Td5t  
automatic adjustment mechanism 自动调整机制 @A?Ss8p'  
automatic adjustment system 自动调整系统 tX)l_?jVH  
Automatic Clearing House 自动票据交换所 R+}7]tva6C  
automatic exchange rates accumulation system 自动化汇率累集系统 N/CL?Z>c  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ny'?Hl'Q  
automatic teller machine [ATM] 自动柜员机 J'4Pp<  
autopay 自动转帐 \k&2nYVHf  
available assets 可用资产 kn9ul3c  
available fiscal reserve 现存财政储备 QmxI;l  
available profit 可用利润 ->_rSjnM{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *ETSx{)8  
average 平均；平均数；海损 ;=r_R!
d@  
average basic salary 平均基本薪金 {^(h*zxn  
average consumer expenditure 平均消费开支；一般消费开支 t`%Xxxu  
average cost 平均成本 `-yo-59E[  
average cost of land production 增辟土地平均成本 Fp=O:]  
average daily turnover 平均每日成交额 !79eF)  
average daily wage rate 平均每日工资率 -9)H[}.  
average expenditure pattern 平均开支模式 ;D'6sd"  
average growth rate 平均增长率 >x'R7z23  
average net fixed assets 固定资产平均净值 l|{q8i#4V  
average of relatives 相对价格平均数 X3mHg5zt  
average price 平均价格 IPHZ~'M  
average propensity to consume 平均消费倾向；一般消费倾向 ,y5,+:Y ~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 P-]u&m/6  
average rate 平均率 bSJ@ 5qS  
average revenue 平均收入；平均收益 ,#?iu?i/  
average stock 平均库存；平均存货 ^W#161&  
average yearly rent 平均年租 Z/G`8|A  
avoidance of double taxation 避免双重课税 8=k
IN-l_  
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 G1tua"Px  
M1HGXdN*B  
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