一些有用的会计术语(也不知道发的地方对不对)A

A: cp]\<p('A  
A share Ａ股；甲类股份 Pc1vf]  
abatement of tax 减税；减扣免税额 Y2Y/laD  
ABN AMRO Bank N.V. 荷兰银行 %/~Sq?f-9@  
above-the-line expenditure 线上项目支出；经常预算支出 &Tl3\T0D  
above-the-line receipt 线上项目收入；经常预算收入 ;B!&( 50e  
ABSA Asia Limited 南非联合亚洲有限公司 [{'` |  
absolute change 绝对数值变更  X&(1DE  
absolute expenditure 实际开支 %m{h1UQQ+  
absolute guideline figure 绝对准则数字 WG1x:,-  
absolute interest 绝对权益 l? 7D
0  
absolute order of discharge 绝对破产解除令 0urQA_JC  
absolute profit margin 绝对利润幅度 fF<~2MiKw  
absolute value 实值；绝对值 4R}2H>VV%  
absolutely vested interest 绝对既得权益 z${DW@o3  
absorbed cost 已吸收成本；已分摊成本 &(irri_  
absorption 吸收；分摊；合并
J4=~.&6  
absorption rate 吸收率；摊配率；分摊率 %~G)xK?W*  
ACB Finance Limited 亚洲商业财务有限公司 Y+lZT4w  
acceptable form of reciprocity 合理的互惠条件 y1@{(CDp"  
acceptable rate 适当利率；适当汇率 V\4'Hd  
acceptance agreement 承兑协议 'V } -0  
acceptance for honour 参加承兑 3-z57f,}6~  
acceptor 承兑人；接受人；受票人 o5A@U0c_  
acceptor for honour 参加承兑人 FzW7MW>\x  
accident insurance 意外保险 8)'OXR0/  
Accident Insurance Association of Hong Kong 香港意外保险公会 1;S@XC>  
accident insurance scheme 意外保险计划 ;5dJ5_}  
accident year basis 意外年度基准 s}X2*o`,  
accommodation 通融；贷款 rVkRU5
 
accommodation bill 通融票据；空头票据 sF f@>  
accommodation party 汇票代发人 lg~Gkd6  
account balance 帐户余额；帐户结余 -PoW56  
account book 帐簿 _-^a8F>/19  
account collected in advance 预收款项 qgDd^0  
account current book 往来帐簿 j%Usui<DL  
account of after-acquired property 事后取得的财产报告 +<&_1%5+  
account of defaulter 拖欠帐目 g \&Z_  
account payable 应付帐款 `l'z#\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <Zn]L:  
account receivable 应收帐款 b-\ 1D;]  
account receivable report 应收帐款报表 2w+w'Ag_R  
account statement 结单；帐单；会计财务报表 G[@RZ~o4  
account title 帐户名称；会计科目 <V>]-bl/  
accountant's report 会计师报告 4Zo.c* BZ  
Accountant's Report Rules 会计师报告规则 Wv8?G~>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KZ>cfv-&a  
Accounting Arrangements 《会计安排》 u{o3  
accounting basis 会计基础 &M&*3  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ja"?Pb  
Accounting Circular 《会计通告》 yxik`vmH  
accounting class 会计类别 U]ynnw4  
accounting date 记帐日期；会计结算日期 }&F|u0@b  
accounting for money 款项核算 mA@FJK_  
Accounting Officer 会计主任 ?^n),mR  
accounting period 会计报告期；会计期 T1_O~<  
accounting policy 会计政策；会计方针 4hz T4!15  
accounting practice 会计惯例 P XKEqcQR  
accounting principle 会计准则 l1l=
52r   
accounting record 会计记录 `-/-(v+ i  
accounting report 会计报告 of659~EIW  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m%]1~b}"  
Accounting Society of China 中国会计学会 o#fr5>h-w  
accounting statement 会计报表 TkBHlTa"=  
accounting system 会计制度；会计系统 gNUYHNzDM(  
accounting transaction 会计事项；帐务交易 u%!/-&?wF  
accounting treatment 会计处理 GRM6H|.
  
accounting year 会计年度 ;G.5.q[A  
accretion 增值；添加 ($'W(DH4  
accrual 应计项目；应累算数目 .o8Sy2PaV  
accrual basis 应计制；权责发生制 w;W# 'pE  
accrual basis accounting 应计制会计；权责发生制会计 ;-#2p^  
accrue 应累算；应计 G5vp(%j  
accrued benefit 应累算利益 FUzN
}"\1  
accrued charges 应计费用 t-B5,,`  
accrued cumulative preference share dividend 应累算的累积优先股股息 \2)D  
accrued expenses 应累算费用 xsu9DzPf&{  
accrued interest payable 应付利息；应计未付利息 :y'E
If  
accrued interest receivable 应收利息；应计未收利息 EMQGP<[  
accrued right 累算权益 \Kr8k`f  
accruing profit 应累算的利润 2*Zk^h=  
accumulated fiscal reserve 累积财政储备 G%iTL"6  
accumulated profit 累积利润；滚存溢利 %e^GfZ  
accumulated reserve 累积储备 ,4:=n$e 0  
accumulation of surplus income 累积收益盈余 n&OM~Vs  
acquired assets 既得资产 '.EO+1{a  
acquisition 收购；购置；取得 % bfe_k(  
acquisition cost 购置成本 d^MRu#]  
acquisition expenses 购置费用 'b)qP|  
acquisition of 100% interest 收购全部股权 DK)T2{:  
acquisition of control 取得控制权 v;soJlxF~  
acquisition of fixed assets 购置固定资产 hh8Gr
l;  
acquisition of shell “买壳” ]-8WM5\qJM  
acquisition price 收购价 3{$
vN).  
act of God 天灾 }`cf3'rdk  
acting partner 执事合伙人 @,Z0u2WLl6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <aztbq?  
active partner 积极参与的合伙人 v{d$DZUs  
active trading 交投活跃 A:yHClmn  
actual circulation 实际流通 5skxixG  
actual cost 实际成本 0vETg'r  
actual expenditure 实际开支；实际支出 vj
jVZ  
actual income 实际入息；实际收入；实际收益 FFa =/XB"  
actual market 现货市场 TZ *>MySiF  
actual price 现货价；实际价格 ] # VHx  
actual profit 实际利润 @A4$k dJ2  
actual quotation 实盘；实际价位；实际报价 <O5WY37"q  
actual year basis 按实际年度计算 sSd/\Ap  
actuals 实货 w4(L@1  
actuarial investigation 精算调查 FA%_jM  
actuarial principle 精算原则 E\|nP~;~F9  
actuarial report 精算师报告 +F-EgF+J  
Actuarial Society of Hong Kong 香港精算学会 a`L:E'
|B9  
actuarial valuation 精算师估值 m9vX8;.  
actuary 精算师 eU\xOTl~<{  
ad referendum agreement 暂定协议；有待覆核的协定 _f'v>"K  
ad valorem duty 从价税；按值征税 85YUqVi9  
ad valorem duty system 从价税制 84vd~Cf9  
ad valorem fee 从价费 C];P yQS  
ad valorem tariff 从价关税 wBcoh~ (y  
additional allowance 额外免税额 q3AqU?f  
additional amount for unexpired risk 未过期风险的额外款额 s1q8r!2\w  
additional assessable profit 补加应评税利润 +D@5zq:5  
additional assessment 补加评税 \?pyax8  
additional commitment 额外承担 tI1OmhNN  
additional commitment vote 额外承担拨款 LH)XD[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 I)tiXcJw  
additional dependent parent allowance 供养父母额外免税额 ]?pQu'-(  
additional provision 额外拨款 (`S^6-^  
additional stamp duty 附加印花税 ia7<AwV  
additional tax 补加税罚款；补加税款 m8ts!6C  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 DmpT<SI+!  
adjudged bankrupt 被裁定破产 ^|H={pd'c0  
adjudicated bankrupt 裁定破产人 Jy5sZ}t[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 N+'j on}U  
adjudication of bankruptcy 裁定破产；宣告破产 _Ao$)Gu)  
adjudication of insolvency 裁定无力偿还债务 "$XX4w M  
adjusted actual 经调整的实数；调整后的实数 sxsb)a  
adjusted current assets 经调整的流动资产；调整后的流动资产 zw['
hqW  
adjusted figure 经调整的数字；调整后的数额 f. "\~  
adjusted liabilities 经调整的负债；调整后的负债 xNzGp5H  
adjusted loss 经调整的亏损；调整后的亏损 Nai5!_'  
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 ?u|@,tQ[  
adjusted profit 经调整的利润；调整后的利润 4qE95THB  
adjusted surplus 经调整的盈余额；调整后的盈余额 <q8@a0e@  
adjusted value 经调整的价值；调整后的价值 q pC
I[[  
adjustment 调整；修订；理算〔保险〕 _]-4d_&3(  
adjustment centre 调剂中心 C,An\lsT  
adjustment lag 调整过程的时间差距；调整时差 nq)F$@  
adjustment mechanism 调整机制 z@yTkH_  
adjustment of loss 亏损调整 [ n7>g  
adjustment process 调整过程；调整程序 7p{Pmq[  
adjustment range 调整幅度 7 !$[XD  
administered exchange rate 受管制汇率 s{-gsSmE  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MF8-q'upyT  
administration expenses 行政费用 =j62tDS  
administration fee 手续费；行政费 _p^"l2%D/  
administration in bankruptcy 破产管理 J0?kEr  
administration order 遗产管理令 B1V{3  
administrator 管理人；遗产管理人 -}#HaL#'K  
administrator of the estate 遗产管理人 ")T\_ME  
admission of debt 债项承认书 LWyr  
admission of proof 接纳债权证明 g w" \pD  
advance 放贷款项；垫付款项；预支款项；预付款项 N-gYamlQ  
advance account 暂支帐目；预付款帐户 u.|Z3=?VG  
advance compensation 预付补偿金 /]_t->  
advance from shareholder 股东垫款 <7M-?g:vj  
advance pending reimbursement 预支以待日后付还 } o%^ Mu B  
advanced economy 先进经济体系 Ix5&B6L8  
advancement 预付；预付财产 rW:krx9  
advances warrant 垫款令 );$99t  
advancing 贷出 TaN{xpo  
adverse balance 逆差 rZ~w_DK*  
adverse exchange 逆汇 flsejj$  
advertisement addressed to shareholders 在报章刊登的致股东通告 )h8}{*  
advice for collection 托收通知书 bC/":+s& p  
advice of drawing 提款通知书；汇票通知书 )th[fUC(  
advice of payment 付款通知 Q?#I{l)V(  
Advisory Committee [Securities and Futures Commission] 2;8m0+tl  
谘询委员会〔证券及期货事务监察委员会〕 `gX@b^  
Advisory Committee on Diversification 经济多元化谘询委员会 .UG`pRC  
affidavit 誓章；遗产申报誓章 ?13qDD:  
affidavit of no receipt 述明无收款的誓章 fSkDD>&  
affiliate 联号；联营公司；附属公司 >?, Zn  
affiliated company 附属公司；联号；联营公司 ;]u9o}[ 2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 VPe0\?!d  
affordability 负担能力 FEaT}/h;
 
African Development Bank [AfDB] 非洲开发银行 =l/6-j^  
after-acquired property 事后取得的财产 #z|Q $  
after-hours dealing 市后交易 s/E|Z1pg3  
after-tax profit 税后盈利；税后利润；税后溢利 Xw-[Sf]p  
agency agreement 代理协议  Y{p$%  
agency expenses 代理机构的开支 g8W,Xq+  
agency fee 代理费 DxJ;C09xNa  
Agency Law 《代理法》 j3gDGw;  
agent 代理人；承销人 Bqq=2lj  
agent of company 公司代理人 c$O8Rhx  
agent's fee 代理人费；经纪费 ,`@pi@<"#  
aggregate 总计；总数；总体数字 ~HZdIPcC  
aggregate amount 总款额；总额 e$# *t  
aggregate assets and liabilities 总体资产与负债 -8Jw_  
aggregate at constant price 按固定价格计算的总体数字 -U d^\Yy  
aggregate demand 总需求 ,/42^|=Z6O  
aggregate gross position 总持仓量 O>~,R
I!  
aggregate limit 总限额 S+ kq1R  
aggregate of salaries tax 合计薪俸税 WYw#mSp  
aggregate performance 总体表现；总体业绩 t|aV:x  
aggregate supply 总体供应 VdLoi\-/L  
aggregate surplus 总盈余 szI7I$Qb  
aggregate total 整体总额 =>jp\A  
aggregate value 总值；合计价值 Ql*zl  
aggregated basis 合计基准 p0+^wXi)  
aggregated net chargeable income 合计应课税入息实额 8-q^.<9  
aggregation 合并计算；合计；总和 _yg_?GH  
aggregation of incomes of husband and wife 夫妇入息合并计算 fab'\|Y   
aggregation of property 财产的总和 @~3--  
agio 差价；贴水 asT-=p_ 0.  
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》 oQ!M+sRmF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~zVxprEf_  
《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》 IhnBp 6p9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment R><g\{G]  
《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》 8Zv``t61  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment AK:cDKBO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o[|[xuTm  
agreement for a settlement 授产协议 8bIP"!=*W  
agreement for assignment 转让协议 i5,iJe0cA  
agreement for sale 售卖协议；买卖协议 ).T&fa"  
agreement for sale and purchase 买卖协议 -%nD'qy,.  
agreement for the payment of interest 支付利息协议 18X@0e  
agreement for the repayment of money 还款协议 g3R(,IH  
agreement of reinsurance 再保险协议 Syk)S<  
Agricultural Bank of China 中国农业银行 \Wbmmd}8  
air passenger departure tax 飞机乘客离境税 TT$Ao  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ys[Li.s:  
airport tax 机场税 :^;c(>u{  
alcohol duty 酒精税 R.~[$G!  
alienation 让与；让渡；转让 odRiCiMH  
alimony 生活费；赡养费 6Rc=!_v^  
All Ordinaries Index [AOI] 所有普通股指数 Knq9"k  
all risks 全险；综合险 K1& QAXyP  
All Sales Record for Stock Market 《股票市场成交报告》 1!#85SMx  
Allied Capital Resources Limited 新联财务有限公司 %y1!'R:ZW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 jc^QWK*q  
allocation letter 拨款信件 Lb*KEF%s  
allocation of fund 分配款项；预留款项 ^ Lth
o`  
allocation of profit 利润分配；溢利分配 -yqsJGY
 
allocation warrant 拨款令 >I5:@6 Z  
allotment 分配；配股 B9v>="F  
allotment notice 股份配售通知；配股通知 T1LYJ]5  
allotment of shares 股份分配 80xr
zv  
allowable 可获宽免；免税的 
_z\/{  
allowable business loss 可扣除的营业亏损 /d`"WK,  
allowable expenses 可扣税的支出 ^^y eC|~N:  
allowance 免税额；津贴；备抵；准备金 fgLjF,Y  
allowance for debts 债项的免税额 \}jMC  
allowance for depreciation by wear and tear 耗损折旧免税额 / 3A6xPOg  
allowance for funeral expenses 殡殓费的免税额 *Gsj pNr-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +y7z>Fwl  
allowance for repairs and outgoings 修葺及支出方面的免税额 %@$UIO,(  
allowance to debtor 给债务人的津贴 0I}e>]:I  
alteration of capital 资本更改 'B@`gA  
alternate trustee 候补受托人 RNg?o[S  
amalgamation 合并 96=<phcwN[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]WT@&F  
ambit of charges 征税范围；收费范围 u9lZHh#V-  
amended valuation 经修订的估值 la!]Y-s)'4  
American Commodities Exchange 美国商品交易所 8@3K, [Mo  
American Express Bank Limited 美国运通银行 sI ,!+  
American Stock Exchange 美国证券交易所 $Y/9SD  
amortization 摊销 0;Z|:\P\=  
amount due from banks 存放银行同业的款项 <izQ]\kL  
amount due from banks abroad 存放海外银行同业的款项 /{M<FVXK+|  
amount due from holding companies 控股公司欠款 YQVo7"`%  
amount due from local banks 存放本港银行同业的款项 G6SgVaM  
amount due to banks 银行同业的存款 p/H.bG!z  
amount due to banks abroad 海外银行同业的存款 ?gH[la  
amount due to holding companies 控股公司存款 tUn>=>cWP  
amount due to local banks 本港银行同业的存款 Z!p\=M,%  
amount due to outport banks 外埠银行同业的存款 mScv7S~/s  
amount for note issue 发行纸币的款额 UaT%tv>}8#  
amount of bond 担保契据的款额 m[DQ;`Y  
amount of consideration 代价款额 rhv~H"qzW  
amount of contribution 供款数额 3Ax'v|&Hg  
amount of indebtedness 负债款额 ]#!uke Q  
amount of principal of the loan 贷款本金额 ((y|?Z$  
amount of rates chargeable 应征差饷数额 kA:Y^2X'  
amount of share capital 股本额 Fs+tcr/\[  
amount of sums assured 承保款额 O zAIz+`  
amount of variation 变动幅度 4kOO3[r  
amount of vote 拨款数额 #-{<d%qk  
amount payable 应付款额 U,P_bz*)  
amount receivable 应收款额 k.J%rRneN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [4)Oi-_Y>  
analysis 分析 UwN Vvo  
ancillary risk 附属风险 `L1,JE` q  
annual account 周年帐目；周年帐目报表；年度决算；年结 P_bB{~$4  
annual accounting date 年结日期 z8kO)'  
annual allowance 每年免税额；年积金；年度津贴；年津 3%WB?kc  
annual balance 年度余额 ]5%0EE64  
annual disposable income 每年可动用收入 sdp&D@  
annual estimates 周年预算 2e48L677-  
annual fee 年费 d;i|s[6ds`  
annual general meeting 周年大会 A5l Cc b  
annual growth rate 年增率；每年增长率 7ZcF0h  
annual long-term supplement 长期个案每年补助金 ycA<l"  
annual pensionable emolument 可供计算退休金的年薪 PKm|?kn{0(  
annual report 年报 $l.*;h*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qwTz7r  
annual return 周年报表；周年申报表；每年报税表格 r]B8\5|<d  
Annual Return Rules 《周年报表规则》 2y[Q  
annual review of consumer prices 每年消费物价回顾 s!6lZ mPM  
annual roll-forward basis 逐年延展方式 n#_B4UqW%  
annual salary 年薪 u{1R=ML  
annual statement 年度报表；年度决算表 K_Y-N!h  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  01kRe  
annuitant 年金受益人 So%X(, |  
annuity 年金 woI5aee|  
annuity contract 年金合约 ]8G 'R-8}  
annuity on human life 人寿年金 }\_.Mg^y  
antecedent debt 先前的债项 yOM/UdWq  
ante-dated cheque 倒填日期支票 [8V;Q  
anticipated expenditure 预期开支
~ |G&cg  
anticipated net profit 预期纯利 lg%fjBY  
anticipated revenue 预期收入 Vaxg  
anti-inflation measure 反通货膨胀措施 !-I,Dh-A  
anti-inflationary stance 反通货膨胀立场 DE13x*2  
apparent deficit 表面赤字 I8#2+$Be+@  
apparent financial solvency 表面偿债能力 e=amh  
apparent partner 表面合伙人 t}t(fJHY`  
application for personal assessment 个人入息课税申请书 _~FfG!H ^X  
application of fund 资金应用 aq,1'~8XR  
application to release as liquidator and to destruct the books of accounts and documents xC76jE4  
申请免除清盘人职务及毁灭帐簿与文件 0TN28:hcD  
appointed actuary 委任精算师 so))J`ca)  
appointed auditor 委任核数师；委任审计师 *,u3Wm|7  
appointed trustee 委任的受托人 2=cx`"a$  
appointer 委任人 +LHU}'|  
apportioned pro rata 按比例分摊 *CN *G"  
apportionment 分配；分摊 d3%qYL_+a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y,L`WeQY.  
apportionment formula 分摊方程式 4P{|H  
apportionment of estate duty 遗产税的分摊 srS!X$cec  
appraisal 估价；评估 A|biOz
 
appreciable growth 可观增长 .
:_'l)-  
appreciable impact 显着影响  3@Ndn  
appreciable increase 可观增长 nnlj#  
appreciation 增值；升值 Z[O hZ 9  
appreciation against other currencies 相对其他货币升值 eqtZU\GI>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s.1F=u9a  
appreciation tax 增值税 y6 (L=$+B  
appropriation 拨款；拨用；拨付 4[ uqsJB  
appropriation account 拨款帐目 e=]SIR()`  
Appropriation Bill 拨款法案 |mT%IR  
appropriation-in-aid system 补助拨款办法 =4TQ*;V:  
approved assets 核准资产 $v>q'8d  
approved basket stock 认可一篮子证券 M1jT+  
approved budget 核准预算 kD#T_d  
approved charitable donation 认可慈善捐款 VoCg,gow   
approved charitable institution 认可慈善机构 'h$:~C  
approved currency 核准货币；认可货币 }i9:k kfq2  
approved estimates 核准预算 HwU9y  
approved estimates of expenditure 核准开支预算 E|pT6  
approved overseas insurer 核准海外保险人 ]w*"KG!(  
approved overseas trust company 核准海外信托公司 1$cl "d`~  
approved pooled investment fund 核准汇集投资基金 KXKT5E$  
approved provident fund scheme 认可公积金计划 VuLb9Kn  
approved provision 核准拨款 \zd[A~!  
approved redeemable share 核准可赎回股份 u%-]-:c  
approved regional stock 认可地区性证券 pl8b&bLzi  
approved retirement scheme 认可退休金计划 SQMl5d1d:  
approved subordinated loan 核准附属贷款 |# 0'_  
arbitrage 套戥；套汇；套利 ;<~f-D,  
arbitrageur 套戥者；套汇者 gUiO66#x  
arbitrary amount 临时款项 082}=Tsx   
arrangement 措施；安排；协定 Xj, %t}  
arrears 欠款 We6eAP/Z  
arrears of pay 欠付薪酬 ED0cnr\yG  
arrears of revenue 逾期未收税款；逾期未收的帐项 5(~Lr3v0  
articles of association 组织章程；组织细则；组织章程细则 kBP?_ O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i)l0[FNI}  
ascertainment of profit 确定利润 iXWzIb}CJ-  
"Asia Clear" “亚洲结算系统” pPL=(9d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $S>'0mL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V|Bwle  
Asian Development Fund [ADF] 亚洲发展基金 eKLvBa-{@  
Asian dollar bond 亚洲美元债券 }6Pbjm*  
Asian dollar market 亚洲美元市场 AA\)BNM
 
Asian dollar rate 亚洲美元利率 <B@NSj  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @9^OHRZX  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 w4fKh  
asked price 沽盘；喊价；索价；卖方报价 j"Jf|Hq $  
assessable income 应评税入息 |E~c#lV  
assessable loss 应评税亏损  |q3X#s72  
assessable profit 应评税利润 [kg^S`gc#  
assessable value 应评税值 qV=:2m10x  
assessed profit 估定利润 ):N#X<b':  
assessed value 经评估价值 l
a;*>  
assessment 评税；评定；估价；评税单 L|1,/h 8p  
assessment number 评税编号；估价编号 j_C"O,WS  
assessment of additional tax 补加税评税 H&-3`<  
assessment of performance 业绩评估；实绩评价 ByY^d#oE  
Assessor 评税主任 fz=8"cDR  
asset price bubbles 资产价格泡沫 )at:Xm<s  
asset-backed securities 具资产保证的证券 si&du  
assets accretion 资产增值 #WjQ'c:  
assets and liabilities 资产与负债 $:I{  
assets betterment statement 资产递增表；资产改进表 ?j&hG|W9<z  
assets lending 实物放款；有抵押贷款 <
zCWLj3  
assets of the company passing on the death 死者去世时转移的公司资产 Cm;cmPPl  
assets pledged as security for liabilities 用作负债抵押的资产 y)zZ:lyIq  
assets portfolio 资产投资组合 ?I]AE&4'  
assets price 资产价格 DE.].FD
'  
assets quality 资产质素 R;HE{q[ f  
assets realization 资产变现 v4e4,Nt  
assets refinancing arrangement 资产再集资安排 -1Tr!I:1  
assets securitization 资产证券化 AL":j6!OQ  
assets situated outside Hong Kong 在香港以外地方的资产 20I`F>-*  
assets stripping 削减资产；拆卖资产 2]kGDeSr  
assets value 资产值 1$RJzHS  
assignee 承让人 J0V m&TY  
assignment 转让；转让书；转让契 ILr=<j  
assignment of interest 权益转让 1;[KBYUH  
assignment of letters patent and trade mark 专利证书及商标转让 +cfcr*  
assignment of property 物业转让；物业转让书 ]x)!Kd2>  
assignment right 转让权 rC@VMe|0  
assignor 转让人 pZ8J\4+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 G:*vV#K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 OROvy  
associate member 附属会员 $e1.y b%  
associated body corporate 相联法人团体 ?Uq"zq  
associated company 相联公司；联属公司 pPa]@ z~O  
associated corporation 相联法团 .B~}hjOZK  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B*_K}5UO  
公认会计师公会〔英国〕 gaN/ kp  
Association of Futures Exchange Brokers 香港期货经纪协会 uD/@d'd_4L  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 z5gVP8*z5  
association of underwriters 承保人组织 UvGxA[~2+  
assumption of control 接管 9mxg$P4  
assurance 担保；保险；转易；转易书 ]Y?Y$>  
assurance of interest 权益的转易 (:8a6=xQ  
at 19XX price 按一九ＸＸ年价格计算 '$Z)2fn7  
at a discount 按赔价计算；按贴水价格计算；打折扣 ,>aa2  
at a premium 按溢价计算；按升水价格计算 D?#l8  
at call 通知付款；按通知 A6[FH\f  
at constant market price 按固定市价计算 3IRur,|'  
at constant price 按固定价格计算 OxDqLX  
at cost 按成本计算 e6MBy\*n  
at current market price 按当时市价计算；按现时市价计算 =?$~=1SL+  
at current price 按当时价格计算；按现时价格计算 (Y'cxwj%  
at factor cost 按要素成本计算；按生产要素成本计算 LEM%B??&5z  
at money-of-the-day price 按付款当日价格计算 a4UwhbH  
at or better 按指定或较佳价位〔买卖指令〕 ='jT 5Mg  
at par 按面值计算；平价 j^=Eu r/  
at sight 见票即付 NWh1u`  
at the close 按收市盘 frUs'j/bZ  
at the opening 按开市盘 c\n_[r  
attestation 见证；见证条款 LxIGPC~  
at-the-money option 平价期权 3w)r""C&  
attorney 受权人；受托代表人 (s&:D`e  
attornment 新拥有人承认书 I?Iz5e-  
attributable profit 可归属利润 ?L\"qz%gP  
attributable share value 可归属股份价值 {C&Uq#V  
Auckland Stock Exchange 奥克兰证券交易所 1UK= t  
auction 拍卖 "dP-e  
auctioneer 拍卖商 ,c:NdY(,)  
audit 审计；核数 zg3kU65PJE  
Audit Commission 审计署 uD@ZM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] FD[*Q2fU  
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〕 O*v&CHd3  
audit review 帐目审查 vyDxX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^'[QCwY~  
audited account 审计帐目；经审计的帐目 >3p~>;9sc  
audited annual account 经审计的周年帐目 E"9(CjbQ[  
audited balance sheet 经审计的资产负债表 \(Oc3+n6  
auditor 核数师；核数主任；审计师 7f+@6jqD\)  
auditor's certificate 核数师证明书；审计师证明书 mt+i0PIfj  
auditor's report 核数师报告；审计师报告 e_e\Ie/pDc  
Aussie bond 澳元债券 .;g kV-]  
austerity budget 紧缩预算 {ol7*%u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Uj;JN}k  
Australia All Ordinaries Index 澳洲所有普通股票指数 ="78#Wfj2  
Australian Dollar [AUD] 澳元 MO$yst?fK  
Australian Options Market 澳大利亚期权市场 }$z(?b  
Australian Securities Commission 澳洲证券事务监察委员会 2$Xof  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |l8=z*v<  
Australian Stock Exchange 澳大利亚证券交易所 (m
p  
Austrian Schilling [ATS] 奥地利先令 oc)`hg2=  
authentication 认证；鉴证 0 aH&M4  
authority to purchase 委托购买证；委购书 2!0tD+B  
authorization 认可；核准；授权；授权书 ^+Nd\tp  
authorization by direction 指示授权 \t)va:y  
authorization by instruction 指令授权 CPZ,sWg5  
authorization by warrant 令状授权 [L X/O@  
authorization of unit trust 单位信托的认可 zoi0Z  
authorized agent 指定代理人 ke8g tbm  
authorized capital 法定资本 -XXsob}/8  
authorized clerk 出市员 MJch Z  
authorized dealer 认可交易商 iO?AY  
authorized financial institution 认可财务机构 [ne51F5_  
authorized fund 认可基金 }0pp"
[JU  
authorized fund house 获授权的基金公司；认可基金公司 /%g9g_rt#  
authorized institution 认可机构 \_O#M   
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "<+~uz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .Pj<Pe  
authorized insurer 获授权保险人；获认可承保人 !O%!A<3  
authorized investment 特准投资项目 %:'G={G`QH  
authorized person 获授权人 yVnG+R&  
authorized representative 获授权代表 !*Is0``  
authorized share capital 法定股本 W]/J]O6  
automated quotation system 自动报价系统 ;*Vnwt A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qdI%v#'M  
自动交易系统〔香港期货交易所有限公司〕 _!1LV[x!s  
automatic adjustment mechanism 自动调整机制 F}{%*EJ  
automatic adjustment system 自动调整系统 QP.Lq}  
Automatic Clearing House 自动票据交换所 |hxiARr4  
automatic exchange rates accumulation system 自动化汇率累集系统 dJ I }uQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7:olStK  
automatic teller machine [ATM] 自动柜员机 ,93Uji[l  
autopay 自动转帐 LUD.  
available assets 可用资产 Fn.JtIu  
available fiscal reserve 现存财政储备 ;+XrCy!.)L  
available profit 可用利润 J@:Q(  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 B?i#m^S  
average 平均；平均数；海损 'y;Kj  
average basic salary 平均基本薪金 _?H3*!>3  
average consumer expenditure 平均消费开支；一般消费开支 )KE  
average cost 平均成本 &*>.u8:r  
average cost of land production 增辟土地平均成本 :.ZWYze  
average daily turnover 平均每日成交额 h"+7cc@  
average daily wage rate 平均每日工资率 *Z"`g %,;  
average expenditure pattern 平均开支模式 &PE%tm  
average growth rate 平均增长率 Lq5xp<  
average net fixed assets 固定资产平均净值 60^j<O  
average of relatives 相对价格平均数 0#OyT'~V%  
average price 平均价格 <~
5O-.G]  
average propensity to consume 平均消费倾向；一般消费倾向 F:q4cfL6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 D%]S>g5
k  
average rate 平均率 'Z~ZSu  
average revenue 平均收入；平均收益 U4=l`{5on  
average stock 平均库存；平均存货 f2x!cL|Kx?  
average yearly rent 平均年租 '27$x&6>S  
avoidance of double taxation 避免双重课税 xx!8cvD4?  
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 4&cQW)  
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