一些有用的会计术语(也不知道发的地方对不对)A

A: YCI-
p p  
A share Ａ股；甲类股份 gu|cQ2xV  
abatement of tax 减税；减扣免税额 haoQr)S  
ABN AMRO Bank N.V. 荷兰银行 o4Hp|iK&0  
above-the-line expenditure 线上项目支出；经常预算支出 2J1YrHj3  
above-the-line receipt 线上项目收入；经常预算收入 d'UCPg<Y  
ABSA Asia Limited 南非联合亚洲有限公司 d>k"#|  
absolute change 绝对数值变更 D%,AdR"m  
absolute expenditure 实际开支 k=``Avp?  
absolute guideline figure 绝对准则数字 >og- jz  
absolute interest 绝对权益 dHJ#xmE!pP  
absolute order of discharge 绝对破产解除令 +S C;@'  
absolute profit margin 绝对利润幅度 3 6-Sw  
absolute value 实值；绝对值 $*N)\>~X  
absolutely vested interest 绝对既得权益 )|Xi:Zd5>  
absorbed cost 已吸收成本；已分摊成本 ]O 8hkGa  
absorption 吸收；分摊；合并 Puodsd  
absorption rate 吸收率；摊配率；分摊率 @p$$BUb  
ACB Finance Limited 亚洲商业财务有限公司 k*"FMJG_  
acceptable form of reciprocity 合理的互惠条件 O$,bNu/g  
acceptable rate 适当利率；适当汇率 ZMn~QU_5  
acceptance agreement 承兑协议 (sN;B)  
acceptance for honour 参加承兑 'rSP@  
acceptor 承兑人；接受人；受票人 IuN:*P  
acceptor for honour 参加承兑人 0.kQqy~5  
accident insurance 意外保险 i
-E/#zni  
Accident Insurance Association of Hong Kong 香港意外保险公会 FAbl
5VW'  
accident insurance scheme 意外保险计划 L.R4 iN  
accident year basis 意外年度基准 ^f_4w|u,+  
accommodation 通融；贷款 'A)r)z{X  
accommodation bill 通融票据；空头票据 #}|g8gh  
accommodation party 汇票代发人 V0/O T~gS8  
account balance 帐户余额；帐户结余 x!^u$5c  
account book 帐簿 CTh!|mG  
account collected in advance 预收款项 EN/e`S$)  
account current book 往来帐簿 J0V\_ja-  
account of after-acquired property 事后取得的财产报告 RM `zxFn  
account of defaulter 拖欠帐目 dVe  
account payable 应付帐款 45H(.}&f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 _+NM<o#A  
account receivable 应收帐款 C)v*L#{%  
account receivable report 应收帐款报表 f>kW\uC  
account statement 结单；帐单；会计财务报表 i?D KKjN$  
account title 帐户名称；会计科目 CF0i72ul5  
accountant's report 会计师报告 8-uRn38  
Accountant's Report Rules 会计师报告规则 Y>i5ubR~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b@?pofZ`k  
Accounting Arrangements 《会计安排》 9aKt (g6  
accounting basis 会计基础 c2fqueK|:W  
accounting by Official Receiver 破产管理署署长呈交的帐目 eA'1  
Accounting Circular 《会计通告》 ,,o5hD0V9  
accounting class 会计类别 MbJ|6
g99  
accounting date 记帐日期；会计结算日期 ,bnrVa(I  
accounting for money 款项核算 pon0!\ZT=  
Accounting Officer 会计主任 wr{ [4$O  
accounting period 会计报告期；会计期 K! e5
1P  
accounting policy 会计政策；会计方针 dRu|*s  
accounting practice 会计惯例 G ;fc8a[X  
accounting principle 会计准则 {-Q=YDR  
accounting record 会计记录 i3v|r 0O~L  
accounting report 会计报告 TF7~eyLg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7'1 +i  
Accounting Society of China 中国会计学会 jt,dr3|/n  
accounting statement 会计报表 X\ bXat+  
accounting system 会计制度；会计系统 H(,D5y`k1  
accounting transaction 会计事项；帐务交易 V3t;V-Lkt  
accounting treatment 会计处理 nLcOz3h  
accounting year 会计年度 f\]spl
L  
accretion 增值；添加 `%
nj$-W:  
accrual 应计项目；应累算数目 hH])0C  
accrual basis 应计制；权责发生制 R[T94U  
accrual basis accounting 应计制会计；权责发生制会计 d&a
pu{  
accrue 应累算；应计 dub%fs  
accrued benefit 应累算利益 +:jx{*}jo  
accrued charges 应计费用 3Lw&HtH  
accrued cumulative preference share dividend 应累算的累积优先股股息 ro`2IE>  
accrued expenses 应累算费用 -lDAxp6p  
accrued interest payable 应付利息；应计未付利息 uqFYa bU  
accrued interest receivable 应收利息；应计未收利息 (>usa||  
accrued right 累算权益 q[Ed6FM$~  
accruing profit 应累算的利润 hCFgZiH2  
accumulated fiscal reserve 累积财政储备 \I[50eh|  
accumulated profit 累积利润；滚存溢利 ~;uc@GGo  
accumulated reserve 累积储备 lS!uL9t.  
accumulation of surplus income 累积收益盈余 V_p[mSKJv  
acquired assets 既得资产 'j27.Ry.  
acquisition 收购；购置；取得 m.EIMuj  
acquisition cost 购置成本 zvAUF8'_  
acquisition expenses 购置费用 ;I@@PUnR  
acquisition of 100% interest 收购全部股权 ZA{T0:  
acquisition of control 取得控制权 j,@@[{tu  
acquisition of fixed assets 购置固定资产 9Impp5`/B  
acquisition of shell “买壳” Oiz@tEp=_  
acquisition price 收购价 NuQ l  
act of God 天灾 RW I7eC  
acting partner 执事合伙人 s.qo
/o\b  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {.mPe|  
active partner 积极参与的合伙人 q"C(`S.@  
active trading 交投活跃 3I):W9$Qp  
actual circulation 实际流通 PT/TQW  
actual cost 实际成本 OJ!=xTU%h  
actual expenditure 实际开支；实际支出 #|R#/Yc@Bv  
actual income 实际入息；实际收入；实际收益 HmQ.'  
actual market 现货市场 *JT,]7>  
actual price 现货价；实际价格 6zR9(c:a~  
actual profit 实际利润 jqv"8S5  
actual quotation 实盘；实际价位；实际报价 lo< t5~GQ  
actual year basis 按实际年度计算 t]14bf$*Q  
actuals 实货 INjr$'*  
actuarial investigation 精算调查 -'%>Fon  
actuarial principle 精算原则 )F,IPAA#  
actuarial report 精算师报告 p()#+Xy  
Actuarial Society of Hong Kong 香港精算学会 '
JK"3m}nT  
actuarial valuation 精算师估值 z}z 6Vg  
actuary 精算师 8Z[YcLy"({  
ad referendum agreement 暂定协议；有待覆核的协定 PXrv2q[5?  
ad valorem duty 从价税；按值征税 o7i>D6^^  
ad valorem duty system 从价税制 5x?YFq6k  
ad valorem fee 从价费 /?*GJN#  
ad valorem tariff 从价关税 d
YxX%"J  
additional allowance 额外免税额 O3KTKL]  
additional amount for unexpired risk 未过期风险的额外款额 -g\;B  
additional assessable profit 补加应评税利润 )Gm,%[?2C  
additional assessment 补加评税 $~
c wB  
additional commitment 额外承担 Qo$j'|lD  
additional commitment vote 额外承担拨款  @^cR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?DrA@;IB  
additional dependent parent allowance 供养父母额外免税额 =8V 9E  
additional provision 额外拨款 \@!"7._=  
additional stamp duty 附加印花税 hH(w O\s  
additional tax 补加税罚款；补加税款 Nbvs_>N  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |w].*c}Z  
adjudged bankrupt 被裁定破产 #T3dfVW
v  
adjudicated bankrupt 裁定破产人 cKE
DRX3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Y!qn[,q8  
adjudication of bankruptcy 裁定破产；宣告破产 Em ;2fh  
adjudication of insolvency 裁定无力偿还债务 <{P`A
%g@  
adjusted actual 经调整的实数；调整后的实数 GTuxMg`  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?RQ_LA;  
adjusted figure 经调整的数字；调整后的数额 hZ`<ID  
adjusted liabilities 经调整的负债；调整后的负债 G nPrwDB  
adjusted loss 经调整的亏损；调整后的亏损 l9t|@9  
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 ;V0^uB.z  
adjusted profit 经调整的利润；调整后的利润 v2l*n  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?>/9ae^Bw  
adjusted value 经调整的价值；调整后的价值 8vqx}2  
adjustment 调整；修订；理算〔保险〕 8}K^o>J&K  
adjustment centre 调剂中心 %urd;h
D  
adjustment lag 调整过程的时间差距；调整时差 {&ykpu090  
adjustment mechanism 调整机制 572{DC&T  
adjustment of loss 亏损调整 nq5qUErew  
adjustment process 调整过程；调整程序 !9t,#?!  
adjustment range 调整幅度 %zz,qs)Eu  
administered exchange rate 受管制汇率 ZA+w7S
3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^).  
administration expenses 行政费用 iY*fp=c9  
administration fee 手续费；行政费 F}~qTF;H  
administration in bankruptcy 破产管理 vzFo"  
administration order 遗产管理令 0,whTnH|  
administrator 管理人；遗产管理人 dym K@  
administrator of the estate 遗产管理人 }0V aZ<j  
admission of debt 债项承认书 4w5);x.  
admission of proof 接纳债权证明 #w@V
!o  
advance 放贷款项；垫付款项；预支款项；预付款项 Qo~|[]GE  
advance account 暂支帐目；预付款帐户 J'C9}7G  
advance compensation 预付补偿金 ;-AC}jG  
advance from shareholder 股东垫款 t>!O
k  
advance pending reimbursement 预支以待日后付还 46##(4RF  
advanced economy 先进经济体系 tj4/x7!  
advancement 预付；预付财产 3O*^[$vM  
advances warrant 垫款令 &u2H^ j  
advancing 贷出 +"1fr  
adverse balance 逆差 _9C,N2a{C  
adverse exchange 逆汇 B~B,L*kC2  
advertisement addressed to shareholders 在报章刊登的致股东通告 0bG#'.-  
advice for collection 托收通知书 8b!xMFF"  
advice of drawing 提款通知书；汇票通知书 AO238RC!:  
advice of payment 付款通知 N*+L'bO  
Advisory Committee [Securities and Futures Commission] OcLahz6  
谘询委员会〔证券及期货事务监察委员会〕 )G),iy  
Advisory Committee on Diversification 经济多元化谘询委员会 JNv@MJb}  
affidavit 誓章；遗产申报誓章 "`NAg  
affidavit of no receipt 述明无收款的誓章 GTM@9^  
affiliate 联号；联营公司；附属公司 0`V;;w8  
affiliated company 附属公司；联号；联营公司 xzHb+1+p  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )FN\jo!!.  
affordability 负担能力 z HT#bP:o  
African Development Bank [AfDB] 非洲开发银行 #/> a`Ur_  
after-acquired property 事后取得的财产 wk#cJ`wG;  
after-hours dealing 市后交易 n^|SN9_r  
after-tax profit 税后盈利；税后利润；税后溢利 l >~Rzw  
agency agreement 代理协议 =o4gW`\z  
agency expenses 代理机构的开支 \%&):OD1  
agency fee 代理费 D"gv:RojD  
Agency Law 《代理法》 C8W_f( i~  
agent 代理人；承销人 xXlx}C  
agent of company 公司代理人 `S+n,,l  
agent's fee 代理人费；经纪费 U(gYx@   
aggregate 总计；总数；总体数字 (mplo|>  
aggregate amount 总款额；总额 ~O~iP8T  
aggregate assets and liabilities 总体资产与负债 EW`3$J;  
aggregate at constant price 按固定价格计算的总体数字 } m"':f  
aggregate demand 总需求 .k$Yleg  
aggregate gross position 总持仓量
6l:uQz9  
aggregate limit 总限额 ~ mzX1[  
aggregate of salaries tax 合计薪俸税 =h xyR;  
aggregate performance 总体表现；总体业绩 #jJ0
Mxg  
aggregate supply 总体供应 ZUD{V  
aggregate surplus 总盈余 P?^%i  
aggregate total 整体总额 =ld!=II  
aggregate value 总值；合计价值 $_3)m  
aggregated basis 合计基准 6"?#E[ #[  
aggregated net chargeable income 合计应课税入息实额 !jf!\Uu[U  
aggregation 合并计算；合计；总和 ep4?;Qmho  
aggregation of incomes of husband and wife 夫妇入息合并计算 WcQkeh3n  
aggregation of property 财产的总和 Po&'#TC1  
agio 差价；贴水 # [ +n(  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 #&ei  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +IMt$}7[  
《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》 ,`PYU[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $4*gi&  
《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》 P_5G'[  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Cn0s?3Fm  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 HQwrb HS  
agreement for a settlement 授产协议 =d+`xN*  
agreement for assignment 转让协议 0"Euf4
1  
agreement for sale 售卖协议；买卖协议 cc3/XBo  
agreement for sale and purchase 买卖协议 w/:ibG@  
agreement for the payment of interest 支付利息协议 T(,@]=d,DD  
agreement for the repayment of money 还款协议 V>`9ey!U  
agreement of reinsurance 再保险协议 5`@yX[G  
Agricultural Bank of China 中国农业银行 3,EtyJ3[Bh  
air passenger departure tax 飞机乘客离境税 na*Z0y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !Na@T]J  
airport tax 机场税 6v74mIRn'?  
alcohol duty 酒精税 2I|lY>Z  
alienation 让与；让渡；转让 v}id/brl  
alimony 生活费；赡养费 f'bwtjO  
All Ordinaries Index [AOI] 所有普通股指数 ~!M"  
all risks 全险；综合险 Nf)SR#;  
All Sales Record for Stock Market 《股票市场成交报告》 =dwy 4  
Allied Capital Resources Limited 新联财务有限公司 "&{.g1i9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6J_
$dzw  
allocation letter 拨款信件 ZuZCIqN  
allocation of fund 分配款项；预留款项 D^a(|L3;  
allocation of profit 利润分配；溢利分配 :wEy""*N0  
allocation warrant 拨款令 HYG1BfEaW  
allotment 分配；配股 b
c:3 5.  
allotment notice 股份配售通知；配股通知 /EJy?TON*  
allotment of shares 股份分配 !x\\# 9  
allowable 可获宽免；免税的 .s?^y+e_  
allowable business loss 可扣除的营业亏损 ZmycK:f  
allowable expenses 可扣税的支出 Jz*A!Li  
allowance 免税额；津贴；备抵；准备金 cj^hwtx   
allowance for debts 债项的免税额 u{w,y.l1h  
allowance for depreciation by wear and tear 耗损折旧免税额 0x<
G\ l4  
allowance for funeral expenses 殡殓费的免税额 Q5l+-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %eh.@8GL`  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]826kpq_  
allowance to debtor 给债务人的津贴 j<6+p r  
alteration of capital 资本更改 
|j{]6Nu  
alternate trustee 候补受托人 sCmN|Q  
amalgamation 合并 aK]AhOG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sl"H!cwF  
ambit of charges 征税范围；收费范围 tK?XU9o  
amended valuation 经修订的估值 [>U2!4=$M  
American Commodities Exchange 美国商品交易所 kem(U{m  
American Express Bank Limited 美国运通银行 ur7S K(#  
American Stock Exchange 美国证券交易所 (Q&O'ng1  
amortization 摊销 @6%7X7m  
amount due from banks 存放银行同业的款项 }$sTnea  
amount due from banks abroad 存放海外银行同业的款项 Ck>]+rl  
amount due from holding companies 控股公司欠款 #3{{[i(;i  
amount due from local banks 存放本港银行同业的款项 4#.Q|vyl]"  
amount due to banks 银行同业的存款 mg>wv[ 7  
amount due to banks abroad 海外银行同业的存款 P!IXcPKW53  
amount due to holding companies 控股公司存款 2aX{r/Lc  
amount due to local banks 本港银行同业的存款 )=bW\=[8  
amount due to outport banks 外埠银行同业的存款  (^B=>  
amount for note issue 发行纸币的款额 ?>I  
amount of bond 担保契据的款额 V6h8+|hK  
amount of consideration 代价款额 ks %arm&  
amount of contribution 供款数额 r:Q=6j,  
amount of indebtedness 负债款额 3.g4X?=zd  
amount of principal of the loan 贷款本金额 V#+F*w?&D  
amount of rates chargeable 应征差饷数额 VS!v7-_N5  
amount of share capital 股本额 I~Qi):&x  
amount of sums assured 承保款额 c4r9k-w0E  
amount of variation 变动幅度 8H T3C\$s  
amount of vote 拨款数额 +F%tBUY{<  
amount payable 应付款额 Ct zWdo.  
amount receivable 应收款额 'm"Ez'sS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .6I'V3:Kg  
analysis 分析 :h/v"2uDN  
ancillary risk 附属风险 eAqpP>9n  
annual account 周年帐目；周年帐目报表；年度决算；年结 hy@b/Y![M  
annual accounting date 年结日期 M;NIcM  
annual allowance 每年免税额；年积金；年度津贴；年津 gjFQDrz(  
annual balance 年度余额 JoZzX{eu"  
annual disposable income 每年可动用收入 :Bu)cy#/[  
annual estimates 周年预算 _meW9)B  
annual fee 年费 :7JP(j2  
annual general meeting 周年大会 Z c#Jb  
annual growth rate 年增率；每年增长率 M _lLP8W}  
annual long-term supplement 长期个案每年补助金 JiuA"ks)  
annual pensionable emolument 可供计算退休金的年薪 U.b|3E/^  
annual report 年报 (<@`MPI\@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iel@"E 4  
annual return 周年报表；周年申报表；每年报税表格 9'(m"c_  
Annual Return Rules 《周年报表规则》 "DH>4Q] d  
annual review of consumer prices 每年消费物价回顾 U!K#g_}  
annual roll-forward basis 逐年延展方式 QUfF>,[sv  
annual salary 年薪 W7@Vma`
 
annual statement 年度报表；年度决算表 %`\Qtsape  
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 #JY>  
annuitant 年金受益人 "3|OB, <;:  
annuity 年金 -j:yEZ4Oy  
annuity contract 年金合约 GU9p'E  
annuity on human life 人寿年金 .7:ecF
Kk  
antecedent debt 先前的债项 R9D2cu,{  
ante-dated cheque 倒填日期支票 6+"gk(  
anticipated expenditure 预期开支 &p*
rEs  
anticipated net profit 预期纯利 84i0h$Z
Zo  
anticipated revenue 预期收入 &.#dZ}J  
anti-inflation measure 反通货膨胀措施 h?}S|>9  
anti-inflationary stance 反通货膨胀立场 T&bB8tQk  
apparent deficit 表面赤字 a<>cbP  
apparent financial solvency 表面偿债能力 l<ZHS'-;8  
apparent partner 表面合伙人 2R^Eea  
application for personal assessment 个人入息课税申请书 2+pXtP@O  
application of fund 资金应用 w>}n1Nc$G  
application to release as liquidator and to destruct the books of accounts and documents )]<^*b>  
申请免除清盘人职务及毁灭帐簿与文件 hJw]hVYa  
appointed actuary 委任精算师 &OEBAtc/  
appointed auditor 委任核数师；委任审计师 ;B(16&l=q  
appointed trustee 委任的受托人 qV,x)y:V  
appointer 委任人 ,S@B[+VZ  
apportioned pro rata 按比例分摊 E9t8SclV  
apportionment 分配；分摊 "Vp:Sq9y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l8_RA  
apportionment formula 分摊方程式 fA[T5<66  
apportionment of estate duty 遗产税的分摊 :Z_abKt  
appraisal 估价；评估 Ir*{IV
vej  
appreciable growth 可观增长 +qqCk  
appreciable impact 显着影响 "{3|(Qs  
appreciable increase 可观增长 PI,2b(`h_  
appreciation 增值；升值 twK3
  
appreciation against other currencies 相对其他货币升值 FFmXT/K"/j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~Ga{=OM??  
appreciation tax 增值税 A`>^A]%  
appropriation 拨款；拨用；拨付 5~(nHCf>  
appropriation account 拨款帐目 l
H@goh  
Appropriation Bill 拨款法案 `krVfE;_O  
appropriation-in-aid system 补助拨款办法 8YgRJQZ!  
approved assets 核准资产 78<fbN5}r  
approved basket stock 认可一篮子证券 oz[G'[\}F  
approved budget 核准预算 ;TwqZw[.  
approved charitable donation 认可慈善捐款 m5HMtoU  
approved charitable institution 认可慈善机构 kGakdLl  
approved currency 核准货币；认可货币 8493O x4 O  
approved estimates 核准预算 J~ +p7S  
approved estimates of expenditure 核准开支预算 f.E{s*z>  
approved overseas insurer 核准海外保险人 qzLD  
approved overseas trust company 核准海外信托公司 xgM\6e  
approved pooled investment fund 核准汇集投资基金 QA)"3g   
approved provident fund scheme 认可公积金计划 nrXKS&6  
approved provision 核准拨款 "GJ.`Hj  
approved redeemable share 核准可赎回股份 D5].^*
AbZ  
approved regional stock 认可地区性证券 ~XvMiWuo  
approved retirement scheme 认可退休金计划 "-AFWWKtx  
approved subordinated loan 核准附属贷款 1|>bG#|  
arbitrage 套戥；套汇；套利 f9IqcCSW  
arbitrageur 套戥者；套汇者 v|(N  
arbitrary amount 临时款项 osLEH?i
KW  
arrangement 措施；安排；协定 MU:v& sk  
arrears 欠款 hgwS_L  
arrears of pay 欠付薪酬 HW'I$ .  
arrears of revenue 逾期未收税款；逾期未收的帐项 'dv
(  
articles of association 组织章程；组织细则；组织章程细则 D`.\c#;cN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qw)O
u]L=  
ascertainment of profit 确定利润 $"}
*#<Z  
"Asia Clear" “亚洲结算系统” `bn@;7`X  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -*-"kzgd  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 fi&>;0?7  
Asian Development Fund [ADF] 亚洲发展基金 i1]}Q$  
Asian dollar bond 亚洲美元债券 62G%.'7  
Asian dollar market 亚洲美元市场 i3Xo6!Q  
Asian dollar rate 亚洲美元利率 AP4s_X+=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9VIAOky-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2Qc_TgWF  
asked price 沽盘；喊价；索价；卖方报价 3RcnoXX_  
assessable income 应评税入息 Wg8*;dvtM  
assessable loss 应评税亏损 U9Q[K
`  
assessable profit 应评税利润 *7#5pT~  
assessable value 应评税值 &XXr5ne~C  
assessed profit 估定利润 L&]{GNw  
assessed value 经评估价值 Imyw-8/;  
assessment 评税；评定；估价；评税单 [[Nn~7  
assessment number 评税编号；估价编号 tn(6T^u  
assessment of additional tax 补加税评税 lYr4gFOs  
assessment of performance 业绩评估；实绩评价 e"p){)*$  
Assessor 评税主任 ec*Ni|`Z'  
asset price bubbles 资产价格泡沫 t~qAA\p}o  
asset-backed securities 具资产保证的证券 IEI&PRD  
assets accretion 资产增值 C*t0`3g d  
assets and liabilities 资产与负债 ~4] J'E >  
assets betterment statement 资产递增表；资产改进表 =vDDfPR  
assets lending 实物放款；有抵押贷款 `}a-prT<f  
assets of the company passing on the death 死者去世时转移的公司资产 u%OLXb  
assets pledged as security for liabilities 用作负债抵押的资产 #H5+8W  
assets portfolio 资产投资组合 bhfKhXh8  
assets price 资产价格 o0dD  
assets quality 资产质素 (&_^1  
assets realization 资产变现 YhN:t?  
assets refinancing arrangement 资产再集资安排 a'*~E?b  
assets securitization 资产证券化 whGtVx|zR
 
assets situated outside Hong Kong 在香港以外地方的资产 SK*<H~2  
assets stripping 削减资产；拆卖资产 X2P8Zq=%a  
assets value 资产值 3q6FV7Fv&b  
assignee 承让人 9c5DEq  
assignment 转让；转让书；转让契 Fa{[kJ8z  
assignment of interest 权益转让 "1p, r&}  
assignment of letters patent and trade mark 专利证书及商标转让 KmWd$Qy,  
assignment of property 物业转让；物业转让书 KR%NgV+}!0  
assignment right 转让权 'mF&`BN}b  
assignor 转让人 c s:E^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 G1I<B  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 };gcM@]]E  
associate member 附属会员 Mi}k>5VT  
associated body corporate 相联法人团体 ogV v 8Xb  
associated company 相联公司；联属公司 Zl.,pcL  
associated corporation 相联法团 eF4f7>5Cv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,WAJ& '^  
公认会计师公会〔英国〕 [EQTr
r( D  
Association of Futures Exchange Brokers 香港期货经纪协会 `+0P0(bn  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9pk-#/ag  
association of underwriters 承保人组织 s>{\^T7y  
assumption of control 接管 zOy_qozk  
assurance 担保；保险；转易；转易书 "K;""]#wg0  
assurance of interest 权益的转易 )L_@l5l  
at 19XX price 按一九ＸＸ年价格计算 /U6ry
'  
at a discount 按赔价计算；按贴水价格计算；打折扣 j|[>f  
at a premium 按溢价计算；按升水价格计算 PMQlJ&  
at call 通知付款；按通知 e YiqTWn:  
at constant market price 按固定市价计算 Ypinbej  
at constant price 按固定价格计算 { / ,?3  
at cost 按成本计算 oTTE<Ct[  
at current market price 按当时市价计算；按现时市价计算 $"6Gv  
at current price 按当时价格计算；按现时价格计算 3,Iu!KB  
at factor cost 按要素成本计算；按生产要素成本计算 Odw9]`,T  
at money-of-the-day price 按付款当日价格计算 dkQP.Tj$i  
at or better 按指定或较佳价位〔买卖指令〕 xlc2,L;i  
at par 按面值计算；平价 O6">Io5  
at sight 见票即付 X2YBZA  
at the close 按收市盘 Ak3V< =gx  
at the opening 按开市盘 Qr-,
J_  
attestation 见证；见证条款 crgVedx~}  
at-the-money option 平价期权 yEkwdx5!(  
attorney 受权人；受托代表人 ^pqJz^PO.  
attornment 新拥有人承认书 Q4g69
IE  
attributable profit 可归属利润 Y+0GJuBf  
attributable share value 可归属股份价值 g?u=n`k]\  
Auckland Stock Exchange 奥克兰证券交易所 FU)=+m  
auction 拍卖 :8]y*j  
auctioneer 拍卖商 I(z16wQ  
audit 审计；核数 *-E'$  
Audit Commission 审计署 @S&QxE^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &WS'Me  
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〕 s+h}O}RV  
audit review 帐目审查 Q+O./1x*,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 J2$,'(!(  
audited account 审计帐目；经审计的帐目 4lwoTGVZj  
audited annual account 经审计的周年帐目 0Ld"df*  
audited balance sheet 经审计的资产负债表 iUZV-jl2/  
auditor 核数师；核数主任；审计师 eEYzA  
auditor's certificate 核数师证明书；审计师证明书 4MCj*ok<  
auditor's report 核数师报告；审计师报告 {??bJRT  
Aussie bond 澳元债券 ^3QJv{)Q  
austerity budget 紧缩预算 N).'>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 J"XZnb)E=  
Australia All Ordinaries Index 澳洲所有普通股票指数 k/)h@K8@  
Australian Dollar [AUD] 澳元 N_l_^yD  
Australian Options Market 澳大利亚期权市场 5!Ovd O}g  
Australian Securities Commission 澳洲证券事务监察委员会 ss`Sl$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vb9C&#  
Australian Stock Exchange 澳大利亚证券交易所 k=O  
Austrian Schilling [ATS] 奥地利先令 7}pg7EF3z  
authentication 认证；鉴证 FJn.V1  
authority to purchase 委托购买证；委购书 .d?LR
f  
authorization 认可；核准；授权；授权书 O0eM*~zI  
authorization by direction 指示授权 }:!X@C~  
authorization by instruction 指令授权 drbim8!q~  
authorization by warrant 令状授权 !&5*H06  
authorization of unit trust 单位信托的认可 |3`8$-  
authorized agent 指定代理人 T`GiM%R;g  
authorized capital 法定资本 .X:,]of  
authorized clerk 出市员 Zb:Z,O(vn  
authorized dealer 认可交易商 D[Q/:_2l  
authorized financial institution 认可财务机构 2G_]Y8  
authorized fund 认可基金 MHA_b^7?  
authorized fund house 获授权的基金公司；认可基金公司 \p^'[B(O77  
authorized institution 认可机构 UtRwZ(09  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 iV!V!0- @  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v[)8 1uY  
authorized insurer 获授权保险人；获认可承保人 TYCjVxfu$  
authorized investment 特准投资项目 Q(x/&]7=V  
authorized person 获授权人 0g#xQzE  
authorized representative 获授权代表 Y+5aT(6O  
authorized share capital 法定股本 ,vAcri 97  
automated quotation system 自动报价系统 `v)ZOw9&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lAkg47i  
自动交易系统〔香港期货交易所有限公司〕 e%IbME]x  
automatic adjustment mechanism 自动调整机制 N*)O_Ki  
automatic adjustment system 自动调整系统 NCgKWyRR  
Automatic Clearing House 自动票据交换所 +zEyCx=8H  
automatic exchange rates accumulation system 自动化汇率累集系统 hS&.-5v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yR"mRy1  
automatic teller machine [ATM] 自动柜员机 lNTbd"}$:  
autopay 自动转帐 5qFHy[IA  
available assets 可用资产 ZH~Wn#Wp  
available fiscal reserve 现存财政储备 "]\3t;IT  
available profit 可用利润 rbl^ aik  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8\jsGN.$JZ  
average 平均；平均数；海损 &=XK:+  
average basic salary 平均基本薪金 |
/n  
average consumer expenditure 平均消费开支；一般消费开支 <,X=M6$0n  
average cost 平均成本 }y vH)q  
average cost of land production 增辟土地平均成本 I+31:#d  
average daily turnover 平均每日成交额 ? 51i0~O=  
average daily wage rate 平均每日工资率 "]OROJGa  
average expenditure pattern 平均开支模式 ,sT5TS q  
average growth rate 平均增长率 Y~?Z'uR  
average net fixed assets 固定资产平均净值 Pz0TAb  
average of relatives 相对价格平均数 *]nk{jo2  
average price 平均价格 U2v;GIo$yU  
average propensity to consume 平均消费倾向；一般消费倾向 A2$05a$%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 <j3|Mh_(I  
average rate 平均率 eHR]qy 0_X  
average revenue 平均收入；平均收益 A4rkwM  
average stock 平均库存；平均存货 u'T-}95 V  
average yearly rent 平均年租 gdq6jz  
avoidance of double taxation 避免双重课税 ?C
x=!k.  
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 ?Iq{6O>D.  
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