一些有用的会计术语(也不知道发的地方对不对)A

A: 7lQ:}&  
A share Ａ股；甲类股份 }~NWOJ3;  
abatement of tax 减税；减扣免税额 Wl>$<D4mO[  
ABN AMRO Bank N.V. 荷兰银行 9>L{K   
above-the-line expenditure 线上项目支出；经常预算支出 KSl@V>!_  
above-the-line receipt 线上项目收入；经常预算收入 \v.YP19  
ABSA Asia Limited 南非联合亚洲有限公司 .t%`"C  
absolute change 绝对数值变更 <:0d%YB)  
absolute expenditure 实际开支 q9m-d-!)  
absolute guideline figure 绝对准则数字 }/-TT0*6j<  
absolute interest 绝对权益 4
eP-yi  
absolute order of discharge 绝对破产解除令 u*!/J R  
absolute profit margin 绝对利润幅度 upF^k%<y:  
absolute value 实值；绝对值 Dj{t[z]$k  
absolutely vested interest 绝对既得权益 S6|L !pO  
absorbed cost 已吸收成本；已分摊成本 F!6;<!&h  
absorption 吸收；分摊；合并 BIEeHN4  
absorption rate 吸收率；摊配率；分摊率 dO[pm0  
ACB Finance Limited 亚洲商业财务有限公司 [/eRc  
acceptable form of reciprocity 合理的互惠条件 'miY"L:| O  
acceptable rate 适当利率；适当汇率 .
Aa(  
acceptance agreement 承兑协议 0o&c8?@j  
acceptance for honour 参加承兑 - z"D_5  
acceptor 承兑人；接受人；受票人 G2_l}q~  
acceptor for honour 参加承兑人 kF"G {5  
accident insurance 意外保险 k/#321Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 JclG*/Wjg4  
accident insurance scheme 意外保险计划 zlN<yZB^  
accident year basis 意外年度基准 9y&&6r<I  
accommodation 通融；贷款 'uV;)~  
accommodation bill 通融票据；空头票据 Eh?,-!SUQn  
accommodation party 汇票代发人 C'//(gjQ-G  
account balance 帐户余额；帐户结余 c9xc@G!  
account book 帐簿 ,W&::/2<7  
account collected in advance 预收款项 RVe UQ%  
account current book 往来帐簿 5Og=`T
 
account of after-acquired property 事后取得的财产报告 A^hFRAg4  
account of defaulter 拖欠帐目 hQDZ%>  
account payable 应付帐款 j[YO1q*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 P<gr=&  
account receivable 应收帐款 %N-f9o8  
account receivable report 应收帐款报表 Mhj.3nN  
account statement 结单；帐单；会计财务报表 T,Zfz9{n  
account title 帐户名称；会计科目 ye1h
cQ  
accountant's report 会计师报告 "':u#UdS  
Accountant's Report Rules 会计师报告规则 _,9/g^<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6`
hHx=L  
Accounting Arrangements 《会计安排》 o;Ma)/P  
accounting basis 会计基础 srfM"Lb'  
accounting by Official Receiver 破产管理署署长呈交的帐目 3eS *U`_  
Accounting Circular 《会计通告》 1Igo9rv  
accounting class 会计类别 =L?(mNHT  
accounting date 记帐日期；会计结算日期 d<^o@  
accounting for money 款项核算 qx3`5)ef  
Accounting Officer 会计主任 OBmmOswg~  
accounting period 会计报告期；会计期 i\u m;\  
accounting policy 会计政策；会计方针 cv/  
accounting practice 会计惯例 k'$
UA$2d  
accounting principle 会计准则 VWR6/,N^_  
accounting record 会计记录 (
GJW3  
accounting report 会计报告 zkRL'-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `$, \B  
Accounting Society of China 中国会计学会 QO%#.s  
accounting statement 会计报表 ~Uw<E:?v  
accounting system 会计制度；会计系统 ZSg["`  
accounting transaction 会计事项；帐务交易 `(7HFq<N  
accounting treatment 会计处理 Epf[8La  
accounting year 会计年度 X$4 5<oz  
accretion 增值；添加 |LNAd:0  
accrual 应计项目；应累算数目 j?rq%rQd  
accrual basis 应计制；权责发生制 ~%o?J"y  
accrual basis accounting 应计制会计；权责发生制会计 Q:~>$5Em5  
accrue 应累算；应计 $f^ \fa[  
accrued benefit 应累算利益 6S2v3  
accrued charges 应计费用 
F(Iq8DV  
accrued cumulative preference share dividend 应累算的累积优先股股息
r% ]^(  
accrued expenses 应累算费用 6~j.S "  
accrued interest payable 应付利息；应计未付利息 27!9LU  
accrued interest receivable 应收利息；应计未收利息 QX j4cg  
accrued right 累算权益 w$5#jJX\  
accruing profit 应累算的利润 3d|n\!1r  
accumulated fiscal reserve 累积财政储备 }TS4D={1  
accumulated profit 累积利润；滚存溢利 <MH| <hP  
accumulated reserve 累积储备 ?YO$NYwE  
accumulation of surplus income 累积收益盈余 =8F]cW'1`  
acquired assets 既得资产 SXx2   
acquisition 收购；购置；取得 3bp'UEF^k  
acquisition cost 购置成本 oAgO3x   
acquisition expenses 购置费用 f}1R,N_fC  
acquisition of 100% interest 收购全部股权 +u:Q+PkM  
acquisition of control 取得控制权 Kqt,sJ  
acquisition of fixed assets 购置固定资产 _,JdL'[d  
acquisition of shell “买壳” KvrcO#-sL  
acquisition price 收购价 ^SouA[  
act of God 天灾 !@x'?+
  
acting partner 执事合伙人 #D-L>7,jA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 DxLN{
g]B  
active partner 积极参与的合伙人 pk
R+H|  
active trading 交投活跃 ?u9JRXj%  
actual circulation 实际流通 >=_Z\ wA  
actual cost 实际成本 P|OjtI  
actual expenditure 实际开支；实际支出 bQ"w%!  
actual income 实际入息；实际收入；实际收益 `/mcjKQ&9y  
actual market 现货市场 Ux Yb[Nbc  
actual price 现货价；实际价格 M)oy3y^&  
actual profit 实际利润 MH>CCT  
actual quotation 实盘；实际价位；实际报价 >dW~o_u'QN  
actual year basis 按实际年度计算 i$A0_ZJKjZ  
actuals 实货 T53|*~u  
actuarial investigation 精算调查 /Af:{|'$%  
actuarial principle 精算原则 G3&l|@5  
actuarial report 精算师报告 P'4j
z&4  
Actuarial Society of Hong Kong 香港精算学会 C?3?<FDL  
actuarial valuation 精算师估值 [o=v"s't)  
actuary 精算师 <d\Lvo[  
ad referendum agreement 暂定协议；有待覆核的协定 9)a:8/
Y  
ad valorem duty 从价税；按值征税 :u7y k@  
ad valorem duty system 从价税制 uZ-yu|1  
ad valorem fee 从价费 t9zF WdW  
ad valorem tariff 从价关税 j'V# =vH  
additional allowance 额外免税额 9Xg+$/  
additional amount for unexpired risk 未过期风险的额外款额 4ISZyO=  
additional assessable profit 补加应评税利润 5Y\wXqlY  
additional assessment 补加评税 gt
1W_C\  
additional commitment 额外承担 wY`yP!xO  
additional commitment vote 额外承担拨款 ad1%"~1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OI9V'W$  
additional dependent parent allowance 供养父母额外免税额 q+/c+u?=^  
additional provision 额外拨款 X=<-rFW  
additional stamp duty 附加印花税 1{sfDw[s  
additional tax 补加税罚款；补加税款 /
OpVr15  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zd+_ BPT  
adjudged bankrupt 被裁定破产 ;MqH)M  
adjudicated bankrupt 裁定破产人 cj:!uhZp7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .I@jt?6X  
adjudication of bankruptcy 裁定破产；宣告破产 5ap~;t  
adjudication of insolvency 裁定无力偿还债务 ,h
'
q}5  
adjusted actual 经调整的实数；调整后的实数 XujVOf  
adjusted current assets 经调整的流动资产；调整后的流动资产 YJlpP0;++  
adjusted figure 经调整的数字；调整后的数额 V(%L}0[]  
adjusted liabilities 经调整的负债；调整后的负债 v}v! hs Q  
adjusted loss 经调整的亏损；调整后的亏损 KMxP%dV/=  
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 "YUyM5X  
adjusted profit 经调整的利润；调整后的利润  lqO"  
adjusted surplus 经调整的盈余额；调整后的盈余额 {o?+T);Z  
adjusted value 经调整的价值；调整后的价值 6}YWM]c%  
adjustment 调整；修订；理算〔保险〕 D|u! KH  
adjustment centre 调剂中心 0{/P1  
adjustment lag 调整过程的时间差距；调整时差 f*VBSg[`  
adjustment mechanism 调整机制 g9fS|T  
adjustment of loss 亏损调整 `
JGV3nN  
adjustment process 调整过程；调整程序 7[wHNJ7)r  
adjustment range 调整幅度 |Go?A/'  
administered exchange rate 受管制汇率 Cc?BJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )19As8rL/o  
administration expenses 行政费用 B*+3A!{s  
administration fee 手续费；行政费 idLysxN  
administration in bankruptcy 破产管理 QeYO)sc`  
administration order 遗产管理令 K0#kW \4`  
administrator 管理人；遗产管理人 asDq(J`sQ  
administrator of the estate 遗产管理人 GT[,[l  
admission of debt 债项承认书 !H`Q^Xf}  
admission of proof 接纳债权证明 qYHAXc}$  
advance 放贷款项；垫付款项；预支款项；预付款项 Md9b_&'  
advance account 暂支帐目；预付款帐户 smpz/1U  
advance compensation 预付补偿金 :&#HrD[KT  
advance from shareholder 股东垫款 +UxhSFU  
advance pending reimbursement 预支以待日后付还 l:O6`2Z  
advanced economy 先进经济体系 Hnv{sND[  
advancement 预付；预付财产
'sCj\N  
advances warrant 垫款令 8KioL{h  
advancing 贷出 N`tBDl"ld  
adverse balance 逆差 c$)Y$@D  
adverse exchange 逆汇 Jl^Rz;bQ-  
advertisement addressed to shareholders 在报章刊登的致股东通告 x(/KHpSWK  
advice for collection 托收通知书 cSYW)c|t  
advice of drawing 提款通知书；汇票通知书 sE4=2p`x  
advice of payment 付款通知 HSk gS  
Advisory Committee [Securities and Futures Commission] ,O@xv
 
谘询委员会〔证券及期货事务监察委员会〕 AnV\{A^  
Advisory Committee on Diversification 经济多元化谘询委员会 8]6u]3q#  
affidavit 誓章；遗产申报誓章 Z&hzsJK{m$  
affidavit of no receipt 述明无收款的誓章 V0Cz!YM_3  
affiliate 联号；联营公司；附属公司 bwjjwu&  
affiliated company 附属公司；联号；联营公司 3@ a  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 JJHr<
|K  
affordability 负担能力 -_bHLoI  
African Development Bank [AfDB] 非洲开发银行 6~KtT{MYQ  
after-acquired property 事后取得的财产 Ex'6 WN~kD  
after-hours dealing 市后交易 %[:\ZwT,-  
after-tax profit 税后盈利；税后利润；税后溢利 v$R+5_@[l  
agency agreement 代理协议 FhZ^/= As  
agency expenses 代理机构的开支 i<N[sO  
agency fee 代理费 (nk)'ur.  
Agency Law 《代理法》 D-7PO3F:F  
agent 代理人；承销人 o
T7
=  
agent of company 公司代理人 SbNs#  
agent's fee 代理人费；经纪费  >:whNp  
aggregate 总计；总数；总体数字 "HRoS#|\  
aggregate amount 总款额；总额 )$#]h
]ac  
aggregate assets and liabilities 总体资产与负债 OW
(45  
aggregate at constant price 按固定价格计算的总体数字 Ih*}1D)7  
aggregate demand 总需求 8Wn;U!qT  
aggregate gross position 总持仓量 wN[mU  
aggregate limit 总限额 vc.:du  
aggregate of salaries tax 合计薪俸税 -2}-;|  
aggregate performance 总体表现；总体业绩 '-sAi  
aggregate supply 总体供应 \Kph?l9Ww  
aggregate surplus 总盈余 gC81ICM  
aggregate total 整体总额 ~n:dHK`  
aggregate value 总值；合计价值 ~$1Zw
&X  
aggregated basis 合计基准 {shf\pm!o  
aggregated net chargeable income 合计应课税入息实额 X<\y%2B|l  
aggregation 合并计算；合计；总和 4\)
"Ih  
aggregation of incomes of husband and wife 夫妇入息合并计算 `T H0*:aI  
aggregation of property 财产的总和 Wq_#46P-  
agio 差价；贴水 S^,1N4  
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》 fk%yi[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment mX78Av.z!  
《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》 FgILQ"+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment yoKl.U"&  
《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》 ~7$E\w6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment SST1vzm!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /5^"n4/M  
agreement for a settlement 授产协议 oVPtA
@  
agreement for assignment 转让协议 <eU28M?\  
agreement for sale 售卖协议；买卖协议 FNpMu3Q  
agreement for sale and purchase 买卖协议 GE`:bC
3  
agreement for the payment of interest 支付利息协议 ,f`435R  
agreement for the repayment of money 还款协议 k r0PL)$  
agreement of reinsurance 再保险协议 Vvu
wgJX  
Agricultural Bank of China 中国农业银行 +.N3kH  
air passenger departure tax 飞机乘客离境税 0MK|spc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [#y/`  
airport tax 机场税 Hl"qLrb4  
alcohol duty 酒精税 dmHpF\P5f  
alienation 让与；让渡；转让 |oq27*ix~m  
alimony 生活费；赡养费 M)Iu'  
All Ordinaries Index [AOI] 所有普通股指数 aRBTuLa)fo  
all risks 全险；综合险 }`g:)gJ  
All Sales Record for Stock Market 《股票市场成交报告》 [KA&KI^hF  
Allied Capital Resources Limited 新联财务有限公司 7 jq?zS|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5Xn+cw*  
allocation letter 拨款信件 'p=5hsG  
allocation of fund 分配款项；预留款项 fsU6o4  
allocation of profit 利润分配；溢利分配 G% w
VQ|1  
allocation warrant 拨款令 7XKPC+)1ya  
allotment 分配；配股 [6@{^  
allotment notice 股份配售通知；配股通知 sY4sq5'!  
allotment of shares 股份分配 i"=6n>\  
allowable 可获宽免；免税的 1O bxQ_x  
allowable business loss 可扣除的营业亏损 cE}R7,y  
allowable expenses 可扣税的支出 l[=7<F  
allowance 免税额；津贴；备抵；准备金 ncg5%(2  
allowance for debts 债项的免税额 L,
*KgLG  
allowance for depreciation by wear and tear 耗损折旧免税额 %liu[6_  
allowance for funeral expenses 殡殓费的免税额 +Hz});ix<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Mq-QWx"P  
allowance for repairs and outgoings 修葺及支出方面的免税额 8d9&LPv  
allowance to debtor 给债务人的津贴 )ndcBwQc"  
alteration of capital 资本更改 ,}15Cse  
alternate trustee 候补受托人 L8K=Q  
amalgamation 合并 5y7rY!]Bf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4`F(RweGx  
ambit of charges 征税范围；收费范围 >$=-0?.  
amended valuation 经修订的估值 ?Xm!;sS0  
American Commodities Exchange 美国商品交易所 8H4"mx
O  
American Express Bank Limited 美国运通银行 1iq,Gd-G.  
American Stock Exchange 美国证券交易所 <7HVkAa  
amortization 摊销 J&4QI( b.  
amount due from banks 存放银行同业的款项 u.( WW(/N  
amount due from banks abroad 存放海外银行同业的款项 QFOmnbJg  
amount due from holding companies 控股公司欠款 5mB%Xh;bg  
amount due from local banks 存放本港银行同业的款项 
#L}YZ  
amount due to banks 银行同业的存款 uGm~ Oo  
amount due to banks abroad 海外银行同业的存款 rQ|^H
Nj  
amount due to holding companies 控股公司存款 kCkSu-  
amount due to local banks 本港银行同业的存款 NvH9?Ek"  
amount due to outport banks 外埠银行同业的存款 m1x7f%_  
amount for note issue 发行纸币的款额 qd*3| O^  
amount of bond 担保契据的款额 cjzhuH/y  
amount of consideration 代价款额 7.fpGzUM  
amount of contribution 供款数额 WPVur{?<  
amount of indebtedness 负债款额 _j
K    
amount of principal of the loan 贷款本金额 dR"H,$UH  
amount of rates chargeable 应征差饷数额 5b X*8H D  
amount of share capital 股本额 !@mV$nTA  
amount of sums assured 承保款额 %M{qr!?uj  
amount of variation 变动幅度 z-|gw.y  
amount of vote 拨款数额 jR-`ee}y2  
amount payable 应付款额 sBP.P7u  
amount receivable 应收款额 m(QGP\Ya  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :0,q>w  
analysis 分析 ( zQ)EHRD  
ancillary risk 附属风险 ;cQhs7m(9  
annual account 周年帐目；周年帐目报表；年度决算；年结 NpV#zzE  
annual accounting date 年结日期 }X{#=*$GQ  
annual allowance 每年免税额；年积金；年度津贴；年津 HRkO.230  
annual balance 年度余额 x2
p}0N  
annual disposable income 每年可动用收入 E"!I[  
annual estimates 周年预算 yM$@*od  
annual fee 年费 ~=hM y`Ml  
annual general meeting 周年大会 CJB   
annual growth rate 年增率；每年增长率 V4cCu~(3;~  
annual long-term supplement 长期个案每年补助金 [+0rlmB  
annual pensionable emolument 可供计算退休金的年薪 Va^Y3/  
annual report 年报 32!jF}qpD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V@gweci  
annual return 周年报表；周年申报表；每年报税表格 F"2v5F@  
Annual Return Rules 《周年报表规则》 mdxa^#w  
annual review of consumer prices 每年消费物价回顾 1e`/N+6u  
annual roll-forward basis 逐年延展方式 x`8rR
;N!  
annual salary 年薪 >|%dN jf@Q  
annual statement 年度报表；年度决算表 RUcpdeo  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5/j7C>  
annuitant 年金受益人 "]M:+mH{]  
annuity 年金 _2Sb?]Xn  
annuity contract 年金合约 c$?(zt;  
annuity on human life 人寿年金 tins.D  
antecedent debt 先前的债项 1iWo*+5  
ante-dated cheque 倒填日期支票 W7I.S5  
anticipated expenditure 预期开支 o>rsk 6lNi  
anticipated net profit 预期纯利 :3`6P:^  
anticipated revenue 预期收入 C/Vs+aW n  
anti-inflation measure 反通货膨胀措施 Q 6djfEN>  
anti-inflationary stance 反通货膨胀立场 OiI[w8  
apparent deficit 表面赤字 #<
ppiu$  
apparent financial solvency 表面偿债能力 >hqev-   
apparent partner 表面合伙人 noY~fq/U  
application for personal assessment 个人入息课税申请书 m~;fklX S  
application of fund 资金应用 Ay7I_"%  
application to release as liquidator and to destruct the books of accounts and documents }*.S=M]y$  
申请免除清盘人职务及毁灭帐簿与文件 e?W-vi%  
appointed actuary 委任精算师 '<N^u@tF7  
appointed auditor 委任核数师；委任审计师 4W7  
appointed trustee 委任的受托人 )eFXjnHN  
appointer 委任人 #clOpyT*  
apportioned pro rata 按比例分摊 ~B!O X  
apportionment 分配；分摊 9kmEg$WM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0zrgK;9
 
apportionment formula 分摊方程式 FEqs4<}E  
apportionment of estate duty 遗产税的分摊 *a_U2}N
 
appraisal 估价；评估 O;RsYs9  
appreciable growth 可观增长 +X[+SF)!  
appreciable impact 显着影响 #+)AIf  
appreciable increase 可观增长 "YU<CO;4VV  
appreciation 增值；升值  8bQ\7jb  
appreciation against other currencies 相对其他货币升值 l*^J}oY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `#O%ZZ+  
appreciation tax 增值税 ML6Y_|6 |  
appropriation 拨款；拨用；拨付 H;('h#=cD  
appropriation account 拨款帐目 U5X\RXy~  
Appropriation Bill 拨款法案 *1FDK{  
appropriation-in-aid system 补助拨款办法 ^%(HZ'$wC  
approved assets 核准资产 W;~ f865  
approved basket stock 认可一篮子证券 (S1c6~  
approved budget 核准预算 on?<3eED  
approved charitable donation 认可慈善捐款 v&t~0jX,  
approved charitable institution 认可慈善机构 YyOPgF] M  
approved currency 核准货币；认可货币 h`O"]2  
approved estimates 核准预算 Q]j[+e  
approved estimates of expenditure 核准开支预算
IXE`MLc  
approved overseas insurer 核准海外保险人 =l6aSr   
approved overseas trust company 核准海外信托公司 cj ?aCVa  
approved pooled investment fund 核准汇集投资基金 V<X[>C'  
approved provident fund scheme 认可公积金计划 l-;u*JA  
approved provision 核准拨款 eqvbDva^  
approved redeemable share 核准可赎回股份 a1p
Z{Od  
approved regional stock 认可地区性证券 uw'>tb@  
approved retirement scheme 认可退休金计划 0=N,y  
approved subordinated loan 核准附属贷款 >eX&HSoy  
arbitrage 套戥；套汇；套利 [ j'L*j  
arbitrageur 套戥者；套汇者 y$,K^f  
arbitrary amount 临时款项 W+HiH`Qb]  
arrangement 措施；安排；协定 )xJCH9h  
arrears 欠款 SU,S1C_q8  
arrears of pay 欠付薪酬 ^L}ICm_#  
arrears of revenue 逾期未收税款；逾期未收的帐项 "R8:s  
articles of association 组织章程；组织细则；组织章程细则 Ul"9zTH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 50
,`=Z  
ascertainment of profit 确定利润 5^kLNNum  
"Asia Clear" “亚洲结算系统” $~x#Q?-y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &72 ( <  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |'mwr!  
Asian Development Fund [ADF] 亚洲发展基金 UC3&:aQ!  
Asian dollar bond 亚洲美元债券 7Mx F? I  
Asian dollar market 亚洲美元市场 Gn*cphb  
Asian dollar rate 亚洲美元利率 ]=X6* E*/E  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s98Jh(~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;#'YO1`gf3  
asked price 沽盘；喊价；索价；卖方报价 ,1xX`:  
assessable income 应评税入息 #cHH<09rl  
assessable loss 应评税亏损 9o)sSaTx=  
assessable profit 应评税利润 UoDS)(i  
assessable value 应评税值 A0mj!P9  
assessed profit 估定利润 6"3-8orj  
assessed value 经评估价值 p~(+4uA  
assessment 评税；评定；估价；评税单 m Acny$u  
assessment number 评税编号；估价编号 UZcsMMKH  
assessment of additional tax 补加税评税 w'Y(doY,  
assessment of performance 业绩评估；实绩评价 OS$}ej\  
Assessor 评税主任 6I)[6R  
asset price bubbles 资产价格泡沫 PE!/n6  
asset-backed securities 具资产保证的证券 b2L9%8h  
assets accretion 资产增值 @#HB6B  
assets and liabilities 资产与负债 9jwcO)p^  
assets betterment statement 资产递增表；资产改进表 Ej_>*^b  
assets lending 实物放款；有抵押贷款 .bdp=vbA  
assets of the company passing on the death 死者去世时转移的公司资产 irjOGn  
assets pledged as security for liabilities 用作负债抵押的资产 Z;=h=  
assets portfolio 资产投资组合 ;v#BguM  
assets price 资产价格 dO?zLc0f  
assets quality 资产质素 &xhwx>C`K  
assets realization 资产变现 p\;\hHai  
assets refinancing arrangement 资产再集资安排 jl-2)<  
assets securitization 资产证券化 Whoqs_Mm{  
assets situated outside Hong Kong 在香港以外地方的资产 qV;E%XkkS  
assets stripping 削减资产；拆卖资产 u{| Q[hf[  
assets value 资产值 EC9bCd-z  
assignee 承让人 #@pgB:~lB  
assignment 转让；转让书；转让契 b#uNdq3  
assignment of interest 权益转让 n
*gr(S  
assignment of letters patent and trade mark 专利证书及商标转让 RIC\f_Dv  
assignment of property 物业转让；物业转让书 _v/w ,z  
assignment right 转让权 ;$a+ >  
assignor 转让人 !sknO53`H`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 D.[h`Hkc  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 s<z`<^hRe  
associate member 附属会员 _ MsO2A  
associated body corporate 相联法人团体 2/WtOQIB  
associated company 相联公司；联属公司 PpXzWWU":  
associated corporation 相联法团 GGM|B}U p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ppm=o4`s[  
公认会计师公会〔英国〕 _sp,,gz  
Association of Futures Exchange Brokers 香港期货经纪协会 9f(0 qa  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 .j et0w  
association of underwriters 承保人组织 $ol]G`+  
assumption of control 接管 _+sb~  
assurance 担保；保险；转易；转易书 %w
Fz4:  
assurance of interest 权益的转易 }nEa9h  
at 19XX price 按一九ＸＸ年价格计算 8ln{!,j;  
at a discount 按赔价计算；按贴水价格计算；打折扣 UC e{V]T  
at a premium 按溢价计算；按升水价格计算 *|gY7Av*  
at call 通知付款；按通知 HbI'n,+  
at constant market price 按固定市价计算 7`s* {  
at constant price 按固定价格计算 <wH"{G3?  
at cost 按成本计算 <USK6!-G  
at current market price 按当时市价计算；按现时市价计算 "U"phLX  
at current price 按当时价格计算；按现时价格计算 x/fhlf}a}=  
at factor cost 按要素成本计算；按生产要素成本计算 gg0rkg  
at money-of-the-day price 按付款当日价格计算 -gQtw% `x  
at or better 按指定或较佳价位〔买卖指令〕 T}}T`Ce  
at par 按面值计算；平价
kk`K)PESi  
at sight 见票即付 bIXudE[8zq  
at the close 按收市盘 <<=.;`(/v  
at the opening 按开市盘 8AjQPDn+  
attestation 见证；见证条款 f]pHJVgFV  
at-the-money option 平价期权 AX%N:)_$|  
attorney 受权人；受托代表人 m&PB5s\=  
attornment 新拥有人承认书 @=7[KMb  
attributable profit 可归属利润 'fK3L<$z#m  
attributable share value 可归属股份价值
vw'xmzgA  
Auckland Stock Exchange 奥克兰证券交易所 C6?({ QB@  
auction 拍卖 !"g2F
}n  
auctioneer 拍卖商 7"_m?c8  
audit 审计；核数 zb]e{$q2C  
Audit Commission 审计署 QkFB\v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] aZ,j1j0p  
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〕 =ea'G>;[H  
audit review 帐目审查 q"48U.}T  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l`bl^~xRo  
audited account 审计帐目；经审计的帐目 %jE0Z4\  
audited annual account 经审计的周年帐目 !+k);;.+  
audited balance sheet 经审计的资产负债表 /Hs\`Kg"!  
auditor 核数师；核数主任；审计师 I[6ft_*  
auditor's certificate 核数师证明书；审计师证明书 8aqH;|fG}  
auditor's report 核数师报告；审计师报告 K/YXLR
+  
Aussie bond 澳元债券 +C}s"qrb@  
austerity budget 紧缩预算 9xN`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `@<~VWe5  
Australia All Ordinaries Index 澳洲所有普通股票指数 dc dVB>D  
Australian Dollar [AUD] 澳元 &wX568o  
Australian Options Market 澳大利亚期权市场 lt{Df~c  
Australian Securities Commission 澳洲证券事务监察委员会 \wKnX]xGf  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $$ 9!4  
Australian Stock Exchange 澳大利亚证券交易所 p uZY4}b_  
Austrian Schilling [ATS] 奥地利先令 @+6cKP  
authentication 认证；鉴证
mz2v2ma  
authority to purchase 委托购买证；委购书 <Fi*
wV  
authorization 认可；核准；授权；授权书 tCR#TW+IY-  
authorization by direction 指示授权 MpVZL29)  
authorization by instruction 指令授权 b$
eN]L  
authorization by warrant 令状授权 43}uW,P  
authorization of unit trust 单位信托的认可 ~} 02q5H  
authorized agent 指定代理人 &s(mbpV  
authorized capital 法定资本 c(kYCVc   
authorized clerk 出市员 Ez/>3:;  
authorized dealer 认可交易商 d4m@u$^1B  
authorized financial institution 认可财务机构 #AR$'TE#  
authorized fund 认可基金 DO 0  
authorized fund house 获授权的基金公司；认可基金公司 R0#'t+7^  
authorized institution 认可机构 \>\_OfY1W  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Pil_zQ4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !DM GAt\  
authorized insurer 获授权保险人；获认可承保人 ${5E  
authorized investment 特准投资项目 aKFY&zN?  
authorized person 获授权人 G@3Jw[t  
authorized representative 获授权代表 K0{ ,*>C  
authorized share capital 法定股本 n%ypxY0  
automated quotation system 自动报价系统 -l~+cI\2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] P8X59^cJ  
自动交易系统〔香港期货交易所有限公司〕 ei82pLM z  
automatic adjustment mechanism 自动调整机制 ]&?8l:3-G  
automatic adjustment system 自动调整系统 I&%KOe0  
Automatic Clearing House 自动票据交换所 Eb7GiRT#  
automatic exchange rates accumulation system 自动化汇率累集系统 ATWa/"l(H-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 nh]HEG0CZJ  
automatic teller machine [ATM] 自动柜员机 eMLcmZJR  
autopay 自动转帐 &X6hOc:``\  
available assets 可用资产 cX#U_U~d  
available fiscal reserve 现存财政储备 8Sk$o.Gy  
available profit 可用利润 8
 KRo<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Zg4kO;r08  
average 平均；平均数；海损 1d!TU=*  
average basic salary 平均基本薪金 2xBYJoF(  
average consumer expenditure 平均消费开支；一般消费开支 U;=1v:~d  
average cost 平均成本 tH(g;flO)  
average cost of land production 增辟土地平均成本 cl'wQ1<:   
average daily turnover 平均每日成交额 Ie[DTy  
average daily wage rate 平均每日工资率 ,B:r^(}0j  
average expenditure pattern 平均开支模式 2BO&OX|X  
average growth rate 平均增长率 vawS5b;  
average net fixed assets 固定资产平均净值 _/J`v`}G  
average of relatives 相对价格平均数 3=("vR`!  
average price 平均价格 'A,)PZL9i  
average propensity to consume 平均消费倾向；一般消费倾向 `n"PHur  
average propensity to save 平均储蓄倾向；一般储蓄倾向 i~LY  
average rate 平均率 $=5kn>[_Z%  
average revenue 平均收入；平均收益 e0M'\'J  
average stock 平均库存；平均存货 @Hl+]arUh  
average yearly rent 平均年租 G+t=+T2m  
avoidance of double taxation 避免双重课税 T|2v1Vj  
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 /bF>cpM  
>uxAti\  
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