一些有用的会计术语(也不知道发的地方对不对)A

A: 5v~Y>  
A share Ａ股；甲类股份 5d
(A(  
abatement of tax 减税；减扣免税额 scqG$~O)  
ABN AMRO Bank N.V. 荷兰银行
;ijJ%/  
above-the-line expenditure 线上项目支出；经常预算支出 ,-c(D-&  
above-the-line receipt 线上项目收入；经常预算收入 (eJr-xZ/  
ABSA Asia Limited 南非联合亚洲有限公司
N>Y`>5  
absolute change 绝对数值变更 xbo-~{  
absolute expenditure 实际开支 |i?AtOt@f  
absolute guideline figure 绝对准则数字 =Gd[Qn83.%  
absolute interest 绝对权益 ~<v.WP<:  
absolute order of discharge 绝对破产解除令 2k"a%#H8  
absolute profit margin 绝对利润幅度 -5vc0"?E  
absolute value 实值；绝对值 8t}=?:B+{  
absolutely vested interest 绝对既得权益 <4{@g]0RV  
absorbed cost 已吸收成本；已分摊成本 'xStA  
absorption 吸收；分摊；合并 9qXHdpb#g"  
absorption rate 吸收率；摊配率；分摊率 ~uC4>+dk  
ACB Finance Limited 亚洲商业财务有限公司 kc8GnKM&mc  
acceptable form of reciprocity 合理的互惠条件 rxa"ji!)  
acceptable rate 适当利率；适当汇率 S;ulJ*qv  
acceptance agreement 承兑协议 (GPJ=r  
acceptance for honour 参加承兑 &O0+\A9tP  
acceptor 承兑人；接受人；受票人 a4`@z:l  
acceptor for honour 参加承兑人 ]N=C%#ki!  
accident insurance 意外保险 y13=y}dyDH  
Accident Insurance Association of Hong Kong 香港意外保险公会 {k
?Y:  
accident insurance scheme 意外保险计划 -&,NM  
accident year basis 意外年度基准 2z0HB+Y}x  
accommodation 通融；贷款 9d[0i#`:q  
accommodation bill 通融票据；空头票据 $Q{1^  
accommodation party 汇票代发人 ?783LBe  
account balance 帐户余额；帐户结余 >j`*-(`2fa  
account book 帐簿 =53LapTPJ  
account collected in advance 预收款项 AF3t#)q  
account current book 往来帐簿 RX2= iO"  
account of after-acquired property 事后取得的财产报告 3sp*.dk  
account of defaulter 拖欠帐目 w,}}mC)\*  
account payable 应付帐款 8!UZ..  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 P< WD_W  
account receivable 应收帐款 !+hX$_RT  
account receivable report 应收帐款报表
wkJB5i^<w  
account statement 结单；帐单；会计财务报表 J1R%w{  
account title 帐户名称；会计科目 "apv)xdW  
accountant's report 会计师报告 oQyG  
Accountant's Report Rules 会计师报告规则 bLV@Ts  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^_+ks/  
Accounting Arrangements 《会计安排》 f2yv7t T
 
accounting basis 会计基础 oC7#6W:@w  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~!&[;EM<bm  
Accounting Circular 《会计通告》 }SN'*w@E  
accounting class 会计类别 GrQl3 Xi  
accounting date 记帐日期；会计结算日期 0x`:jz`  
accounting for money 款项核算 xrX("ili  
Accounting Officer 会计主任 +z[!]^H]4  
accounting period 会计报告期；会计期 R3@iN&  
accounting policy 会计政策；会计方针 c=b\9!hr_E  
accounting practice 会计惯例 /GeS(xzQ  
accounting principle 会计准则 H~G=0_S  
accounting record 会计记录 wcL0#[)  
accounting report 会计报告 %@xYg{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
l:|Fs=\  
Accounting Society of China 中国会计学会 a<o0B{7{BM  
accounting statement 会计报表 BuvBSLC~  
accounting system 会计制度；会计系统 `q@~78`  
accounting transaction 会计事项；帐务交易 _$cBI_eA7  
accounting treatment 会计处理 3
+$O#>  
accounting year 会计年度 #-f^;=7  
accretion 增值；添加 xeH#)QJ
t  
accrual 应计项目；应累算数目 mY AFruN  
accrual basis 应计制；权责发生制 W ,U'hk%  
accrual basis accounting 应计制会计；权责发生制会计 Z*QRdB%,  
accrue 应累算；应计 Y$Ke{6 4  
accrued benefit 应累算利益 &%bX&;ECzf  
accrued charges 应计费用 'H9~rq7  
accrued cumulative preference share dividend 应累算的累积优先股股息 b;O+
QRa  
accrued expenses 应累算费用 & vIKNGJ^  
accrued interest payable 应付利息；应计未付利息 Bf}_ Jw-=  
accrued interest receivable 应收利息；应计未收利息 <|_Ey)1 6  
accrued right 累算权益 i:$g1  
accruing profit 应累算的利润 +OH."4Z  
accumulated fiscal reserve 累积财政储备 8`~]9ej  
accumulated profit 累积利润；滚存溢利 |S8pq4eKJ_  
accumulated reserve 累积储备 d{m
0uX56  
accumulation of surplus income 累积收益盈余 ,-"]IR!,w  
acquired assets 既得资产 a&[nVu+  
acquisition 收购；购置；取得 MDq@:t  
acquisition cost 购置成本 ,@;<u'1\G  
acquisition expenses 购置费用 BdKwWgi+a  
acquisition of 100% interest 收购全部股权 p(8\w-6  
acquisition of control 取得控制权 QM]^@2rK2  
acquisition of fixed assets 购置固定资产 DXGO-]!!0  
acquisition of shell “买壳” $d=lDN  
acquisition price 收购价 O(d'8`8  
act of God 天灾 <f6Oj`{f4  
acting partner 执事合伙人 3YRzBf:h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8HOmWQS  
active partner 积极参与的合伙人 neBkwXF!  
active trading 交投活跃 +x2xQ8#|~~  
actual circulation 实际流通 u&Fm}/x  
actual cost 实际成本 J\*d4I<(Rt  
actual expenditure 实际开支；实际支出 tF
QFpbI  
actual income 实际入息；实际收入；实际收益 ]VME`]t`  
actual market 现货市场 S@#L!sT`u  
actual price 现货价；实际价格 xpk|?/6  
actual profit 实际利润 a?kQ2<@g  
actual quotation 实盘；实际价位；实际报价 7,zARWB!?  
actual year basis 按实际年度计算 W#[!8d35$  
actuals 实货 -{h[W bf  
actuarial investigation 精算调查 #L)rz u  
actuarial principle 精算原则 2&m7pcls  
actuarial report 精算师报告 [;I8ZVE  
Actuarial Society of Hong Kong 香港精算学会 Q [{vU  
actuarial valuation 精算师估值 D|o@(V  
actuary 精算师 YUE[
eD/  
ad referendum agreement 暂定协议；有待覆核的协定 kXr%73s  
ad valorem duty 从价税；按值征税 J (h>  
ad valorem duty system 从价税制 hqPn~Tq  
ad valorem fee 从价费 n1Jz49[r  
ad valorem tariff 从价关税 q1y4B`  
additional allowance 额外免税额 iIFQRnpu;3  
additional amount for unexpired risk 未过期风险的额外款额 sFQ|lU"
n  
additional assessable profit 补加应评税利润 !UTJ) &  
additional assessment 补加评税 o1Ln7r.  
additional commitment 额外承担 8;8}Oq  
additional commitment vote 额外承担拨款 eXK`%'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +b+sQ<w?.  
additional dependent parent allowance 供养父母额外免税额 &}O!l'  
additional provision 额外拨款 3U)8P6Fz  
additional stamp duty 附加印花税 <Xx\F56zp  
additional tax 补加税罚款；补加税款 %5%Wo(W'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9f,:j  
adjudged bankrupt 被裁定破产 zwtsw[.  
adjudicated bankrupt 裁定破产人 nY)Pxahm7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0K ?(xB  
adjudication of bankruptcy 裁定破产；宣告破产 =]e^8;e9  
adjudication of insolvency 裁定无力偿还债务 M-N2>i#  
adjusted actual 经调整的实数；调整后的实数 U[l%oLr
a  
adjusted current assets 经调整的流动资产；调整后的流动资产 {M/c!
  
adjusted figure 经调整的数字；调整后的数额 keskD  
adjusted liabilities 经调整的负债；调整后的负债  #Uh5tc  
adjusted loss 经调整的亏损；调整后的亏损 9eiBj  
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 or}*tSKX  
adjusted profit 经调整的利润；调整后的利润 p'~5[JR:  
adjusted surplus 经调整的盈余额；调整后的盈余额
j_@3a)[NY  
adjusted value 经调整的价值；调整后的价值 8F`  
adjustment 调整；修订；理算〔保险〕 r%d11[z  
adjustment centre 调剂中心 OL5HofgNm  
adjustment lag 调整过程的时间差距；调整时差 X vMG09  
adjustment mechanism 调整机制 w9$8t9$|  
adjustment of loss 亏损调整 4rG 7\  
adjustment process 调整过程；调整程序 ~+C?][T  
adjustment range 调整幅度 ?4e6w  
administered exchange rate 受管制汇率 dM{~Ubb  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 R Sz[6  
administration expenses 行政费用 yB%)D0  
administration fee 手续费；行政费 ?VQLY=?  
administration in bankruptcy 破产管理 '%C.([  
administration order 遗产管理令 
W'h0Zg  
administrator 管理人；遗产管理人 +<9 eN  
administrator of the estate 遗产管理人 {$YD-bqY  
admission of debt 债项承认书 o MkY#<Q}  
admission of proof 接纳债权证明 %@n8 ?l4  
advance 放贷款项；垫付款项；预支款项；预付款项  x9"4vp  
advance account 暂支帐目；预付款帐户 V9u\;5oL  
advance compensation 预付补偿金 ~49N  
advance from shareholder 股东垫款 7G(f1Y  
advance pending reimbursement 预支以待日后付还 qlITQKGG  
advanced economy 先进经济体系 nDB 2>J  
advancement 预付；预付财产 P3tG#cJ  
advances warrant 垫款令 ,GkW. vEU  
advancing 贷出 .#55u+d,  
adverse balance 逆差 =yX&p:-&  
adverse exchange 逆汇 \UqS -j|  
advertisement addressed to shareholders 在报章刊登的致股东通告 tQ/ #t<4D  
advice for collection 托收通知书 RB7AI!'a?  
advice of drawing 提款通知书；汇票通知书 RE $3| z  
advice of payment 付款通知 }?]yxa~  
Advisory Committee [Securities and Futures Commission] 76A>^Bs\/  
谘询委员会〔证券及期货事务监察委员会〕 GyAgPz  
Advisory Committee on Diversification 经济多元化谘询委员会 dMs||&|&  
affidavit 誓章；遗产申报誓章 2FIR]@MQd  
affidavit of no receipt 述明无收款的誓章 ?Wg{oB@(  
affiliate 联号；联营公司；附属公司 _gm?FxV:  
affiliated company 附属公司；联号；联营公司 *Ht*)l?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4 %)N(%u  
affordability 负担能力 R G0S
  
African Development Bank [AfDB] 非洲开发银行
guOSO@  
after-acquired property 事后取得的财产 yvd `nV  
after-hours dealing 市后交易 h!G^dW.  
after-tax profit 税后盈利；税后利润；税后溢利 S1^nC tSF  
agency agreement 代理协议 kg: uGP9  
agency expenses 代理机构的开支 z{pC7e5  
agency fee 代理费 {!}F :~*r  
Agency Law 《代理法》 7AO3-; l]  
agent 代理人；承销人 Bhu@2KdA  
agent of company 公司代理人 i&pJg1  
agent's fee 代理人费；经纪费 TD{=L*{+  
aggregate 总计；总数；总体数字 0SMQDs5j  
aggregate amount 总款额；总额 Lo9G4Cu  
aggregate assets and liabilities 总体资产与负债 w3<"g&n|  
aggregate at constant price 按固定价格计算的总体数字 BjyXQ9D  
aggregate demand 总需求 j!x<QNNX  
aggregate gross position 总持仓量 s[3![ "^Y  
aggregate limit 总限额 qcTmsMpj  
aggregate of salaries tax 合计薪俸税 Y@]);MyL  
aggregate performance 总体表现；总体业绩 ESD<8OR  
aggregate supply 总体供应 
,v*p  
aggregate surplus 总盈余 1Y=AT!"V  
aggregate total 整体总额 lI4J=8O0  
aggregate value 总值；合计价值 &nqdl+|G*  
aggregated basis 合计基准 my ;  
aggregated net chargeable income 合计应课税入息实额 _{e&@d  
aggregation 合并计算；合计；总和 ]yAEjn9cN  
aggregation of incomes of husband and wife 夫妇入息合并计算 @ /UOSU  
aggregation of property 财产的总和 [`.3f'")j  
agio 差价；贴水 jby~AJf%  
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》 W$" Y%^L  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment R:w%2Y  
《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》 ]{!!7Zz  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment psIkG0 &  
《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》 bQwdgc),s{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :tMre^oP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;TL(w7vK  
agreement for a settlement 授产协议 50LHF%  
agreement for assignment 转让协议 Opv1B2  
agreement for sale 售卖协议；买卖协议 ytjK++(T5  
agreement for sale and purchase 买卖协议 8jy-z"jc  
agreement for the payment of interest 支付利息协议 Fweh =v  
agreement for the repayment of money 还款协议 ,IIZXl@  
agreement of reinsurance 再保险协议 g1ZV&X=2  
Agricultural Bank of China 中国农业银行 v%lv8Lar'  
air passenger departure tax 飞机乘客离境税 <S]KaDu^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 NW{y%Z  
airport tax 机场税 @Q;i.u{V  
alcohol duty 酒精税 yp=|7  
alienation 让与；让渡；转让 Dd| "iA  
alimony 生活费；赡养费 K`h
z t  
All Ordinaries Index [AOI] 所有普通股指数 u3]Uxy  
all risks 全险；综合险 Z^s+vi  
All Sales Record for Stock Market 《股票市场成交报告》 6nh]*/  
Allied Capital Resources Limited 新联财务有限公司 LeY+p]n~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 NEA_Plt  
allocation letter 拨款信件 n`%2Mj c  
allocation of fund 分配款项；预留款项 #G3` p!"  
allocation of profit 利润分配；溢利分配 @l'G[jN5  
allocation warrant 拨款令 ql^g~b  
allotment 分配；配股 \V= &&(n#  
allotment notice 股份配售通知；配股通知 tXt:HVN  
allotment of shares 股份分配 DU;[btK>  
allowable 可获宽免；免税的 \a"i7Caa  
allowable business loss 可扣除的营业亏损 75ZH  
allowable expenses 可扣税的支出 CoU3S,;*  
allowance 免税额；津贴；备抵；准备金 i;c'P}[K  
allowance for debts 债项的免税额 {AOG"T&<  
allowance for depreciation by wear and tear 耗损折旧免税额 7Rnm%8?T  
allowance for funeral expenses 殡殓费的免税额 ,jy<o+!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %y>+1hakkX  
allowance for repairs and outgoings 修葺及支出方面的免税额 lW p~t  
allowance to debtor 给债务人的津贴 ^|#>zCt^  
alteration of capital 资本更改 a:A n=NA  
alternate trustee 候补受托人 dIk'pA^d  
amalgamation 合并 SBTPTb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V
JDoH  
ambit of charges 征税范围；收费范围 |8H_-n  
amended valuation 经修订的估值 `mzb(bE  
American Commodities Exchange 美国商品交易所 CM9XPr  
American Express Bank Limited 美国运通银行 Z`Ax pTl  
American Stock Exchange 美国证券交易所 Pp+~Cir  
amortization 摊销 (?\?it-  
amount due from banks 存放银行同业的款项 7:>sc]Z  
amount due from banks abroad 存放海外银行同业的款项 )C
Lf;@1  
amount due from holding companies 控股公司欠款 
.s2$al  
amount due from local banks 存放本港银行同业的款项 MTb,Kmw<(  
amount due to banks 银行同业的存款 l-}KmZ]  
amount due to banks abroad 海外银行同业的存款 DzC Df@TB"  
amount due to holding companies 控股公司存款 /Pvk),ca  
amount due to local banks 本港银行同业的存款 w9f _b3  
amount due to outport banks 外埠银行同业的存款 Stxp3\jEn  
amount for note issue 发行纸币的款额 '.(~  
amount of bond 担保契据的款额 :=<0=JE#  
amount of consideration 代价款额 jY/ARBC}H  
amount of contribution 供款数额 537?9  
amount of indebtedness 负债款额 XE1$K
_m  
amount of principal of the loan 贷款本金额 ~U$":~H[  
amount of rates chargeable 应征差饷数额 R)oB!$k  
amount of share capital 股本额 oQT2S>cm^  
amount of sums assured 承保款额 {,?ss$L  
amount of variation 变动幅度 sWHyL(C@  
amount of vote 拨款数额 i%;"[M  
amount payable 应付款额 nBz`q+V  
amount receivable 应收款额 rkDi+D6`q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {\G`]r-cM  
analysis 分析 f+x;:  
ancillary risk 附属风险 53Yxz3v  
annual account 周年帐目；周年帐目报表；年度决算；年结 8#X_#  
annual accounting date 年结日期 4w4^yQE  
annual allowance 每年免税额；年积金；年度津贴；年津 pu9^e4B9  
annual balance 年度余额 ~y /!fnv  
annual disposable income 每年可动用收入 c2 Aps  
annual estimates 周年预算 @;iXp>&&  
annual fee 年费 0[xpEiDx  
annual general meeting 周年大会 P4k;O?y  
annual growth rate 年增率；每年增长率 r37[)kJ  
annual long-term supplement 长期个案每年补助金 %S@L|t  
annual pensionable emolument 可供计算退休金的年薪 eC! #CK  
annual report 年报 '<dgT&8C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XNehPZYS  
annual return 周年报表；周年申报表；每年报税表格 ]<XR]FHx)  
Annual Return Rules 《周年报表规则》 6C [E  
annual review of consumer prices 每年消费物价回顾 &nj&:?w  
annual roll-forward basis 逐年延展方式 mi,&0xDea  
annual salary 年薪 wN=;i#  
annual statement 年度报表；年度决算表 %lw! e  
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 V}WB*bE  
annuitant 年金受益人 -e*ZCwQ  
annuity 年金 d0'HDVd  
annuity contract 年金合约 o!c] (  
annuity on human life 人寿年金 ABh&X+YD  
antecedent debt 先前的债项 YA:nOvd@O  
ante-dated cheque 倒填日期支票 ?r=jF)C<'  
anticipated expenditure 预期开支 Oy57$  
anticipated net profit 预期纯利 W-efv
 
anticipated revenue 预期收入 lIRlMLuG  
anti-inflation measure 反通货膨胀措施 V~@^`Gd  
anti-inflationary stance 反通货膨胀立场 XH}'w9VynR  
apparent deficit 表面赤字 =u[k1s?  
apparent financial solvency 表面偿债能力 Pe;Y1Qq>>  
apparent partner 表面合伙人 tDg}Ys=4K>  
application for personal assessment 个人入息课税申请书 {)8>jxQN  
application of fund 资金应用 G\de2Q"d:O  
application to release as liquidator and to destruct the books of accounts and documents kM8{Cw  
申请免除清盘人职务及毁灭帐簿与文件 aj^wRzJ}zA  
appointed actuary 委任精算师 sEJC-$  
appointed auditor 委任核数师；委任审计师 jho**TQ P  
appointed trustee 委任的受托人 U1nw-Q+  
appointer 委任人 $D'-k]E[H  
apportioned pro rata 按比例分摊 @Fp_^5  
apportionment 分配；分摊 (xHf4[[u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *z*uEcitW  
apportionment formula 分摊方程式 G+UMBn  
apportionment of estate duty 遗产税的分摊 G3G#ep~)vC  
appraisal 估价；评估 .Z:zZ_Ev  
appreciable growth 可观增长 ",7Q  
appreciable impact 显着影响 d?`ny#,GB  
appreciable increase 可观增长 PYbVy<xc  
appreciation 增值；升值 Qx;\USv  
appreciation against other currencies 相对其他货币升值 Od4E x;F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 InXn%9]p]  
appreciation tax 增值税 8_<4-<}P:  
appropriation 拨款；拨用；拨付 AV9m_hZt  
appropriation account 拨款帐目 +t5U.No  
Appropriation Bill 拨款法案 8>,jpAN}r  
appropriation-in-aid system 补助拨款办法  ;s`sn$@  
approved assets 核准资产 S}p4iE"n  
approved basket stock 认可一篮子证券 )E@A0W  
approved budget 核准预算 =6"2
UC&  
approved charitable donation 认可慈善捐款 b2b^1{@h;v  
approved charitable institution 认可慈善机构 v\m ]A1  
approved currency 核准货币；认可货币 wiz$fj  
approved estimates 核准预算 UfN&v >8f  
approved estimates of expenditure 核准开支预算 8!Vl
   
approved overseas insurer 核准海外保险人 \jOA+FU[  
approved overseas trust company 核准海外信托公司 yKYTi3_(  
approved pooled investment fund 核准汇集投资基金 oD<kMK  
approved provident fund scheme 认可公积金计划 ZI
=%JU(  
approved provision 核准拨款 O8B\{T1  
approved redeemable share 核准可赎回股份 uV!^,,~  
approved regional stock 认可地区性证券 #Q2Y&2`yGT  
approved retirement scheme 认可退休金计划 ma"3qGy  
approved subordinated loan 核准附属贷款 uc;8 K,[t  
arbitrage 套戥；套汇；套利 5$V_
Hj  
arbitrageur 套戥者；套汇者 anXc|  
arbitrary amount 临时款项 /YZr~|65  
arrangement 措施；安排；协定 0q&<bV:D  
arrears 欠款 .zi_[  
arrears of pay 欠付薪酬 zT!drq:x  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]H`1F1=  
articles of association 组织章程；组织细则；组织章程细则 &*+'>UEe5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :A/d to  
ascertainment of profit 确定利润 z^'gx@YD*v  
"Asia Clear" “亚洲结算系统” V5UF3'3;}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 a!=D[Gz*5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z6*X%6,8  
Asian Development Fund [ADF] 亚洲发展基金 ,P;Pm68V  
Asian dollar bond 亚洲美元债券 r>o63Q:  
Asian dollar market 亚洲美元市场 -[cTx[Z,  
Asian dollar rate 亚洲美元利率 IZpP[hov  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o,_?^'@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /;oX)]W  
asked price 沽盘；喊价；索价；卖方报价 I}1NB3>^  
assessable income 应评税入息 >m$1Xx4#GV  
assessable loss 应评税亏损 f&Gt|  
assessable profit 应评税利润 <g"{Wv: h  
assessable value 应评税值 s.$3j$vT 8  
assessed profit 估定利润 ?l
9XAWt\  
assessed value 经评估价值 hb}+A=A=+  
assessment 评税；评定；估价；评税单 k$blEa4  
assessment number 评税编号；估价编号 'uBu6G  
assessment of additional tax 补加税评税 9Z4nAc
 
assessment of performance 业绩评估；实绩评价 4K\G16'$v  
Assessor 评税主任 OCe!.`  
asset price bubbles 资产价格泡沫 JRB9rSN^  
asset-backed securities 具资产保证的证券 JMC. w!  
assets accretion 资产增值 '=b/6@&  
assets and liabilities 资产与负债 Z?h~{Mg
 
assets betterment statement 资产递增表；资产改进表 IxY|>5z  
assets lending 实物放款；有抵押贷款 X% t1T4  
assets of the company passing on the death 死者去世时转移的公司资产 0XE4<U  
assets pledged as security for liabilities 用作负债抵押的资产 l9{hq/V  
assets portfolio 资产投资组合 Tp/6,EE  
assets price 资产价格 ,E S0NA  
assets quality 资产质素 >*35C`^  
assets realization 资产变现 wW>A_{Y  
assets refinancing arrangement 资产再集资安排 Z^3rLCa  
assets securitization 资产证券化 ]d$8f  
assets situated outside Hong Kong 在香港以外地方的资产 +$ 'Zf0U  
assets stripping 削减资产；拆卖资产 p`olCp'  
assets value 资产值 cr7 }^s  
assignee 承让人 5_GYrR2  
assignment 转让；转让书；转让契 ,wQ5.U,  
assignment of interest 权益转让 11Q1AN  
assignment of letters patent and trade mark 专利证书及商标转让 dqU~`b
9  
assignment of property 物业转让；物业转让书 fK>L!=Q  
assignment right 转让权 YvaK0p0Z  
assignor 转让人 IaSR;/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 f,U.7E  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~~D{spMVO  
associate member 附属会员 =W(Q34  
associated body corporate 相联法人团体
X_q\Sg  
associated company 相联公司；联属公司 G/)O@Ugp  
associated corporation 相联法团 )}Hpi<5N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1+_`^|eK  
公认会计师公会〔英国〕 KLST\Ln:  
Association of Futures Exchange Brokers 香港期货经纪协会 LBw1g<&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (
nQ^  
association of underwriters 承保人组织 Wf+cDpK  
assumption of control 接管 [_BP)e  
assurance 担保；保险；转易；转易书 3#LlDC_WC  
assurance of interest 权益的转易 Z@4Arfl  
at 19XX price 按一九ＸＸ年价格计算 uy>q7C  
at a discount 按赔价计算；按贴水价格计算；打折扣 {&&z-^  
at a premium 按溢价计算；按升水价格计算 w'>pY  
at call 通知付款；按通知 Ogqj?]2QC  
at constant market price 按固定市价计算 G<L;4nA)  
at constant price 按固定价格计算 T^zXt?  
at cost 按成本计算 L^1NY3=$  
at current market price 按当时市价计算；按现时市价计算 g@d*\ P)  
at current price 按当时价格计算；按现时价格计算 wW Lj?;bx  
at factor cost 按要素成本计算；按生产要素成本计算 0_jf/an,%  
at money-of-the-day price 按付款当日价格计算 [:7'?$  
at or better 按指定或较佳价位〔买卖指令〕 A7%)~z<  
at par 按面值计算；平价 0Um2DjTCG  
at sight 见票即付 7y.kQI?3  
at the close 按收市盘 VF+KR*  
at the opening 按开市盘 tR#OjkvX  
attestation 见证；见证条款 /4yo`  
at-the-money option 平价期权 #$.;'#u'so  
attorney 受权人；受托代表人 em
y[k  
attornment 新拥有人承认书 H%[eV8  
attributable profit 可归属利润 lt/1f{v[:  
attributable share value 可归属股份价值 !Lu2  
Auckland Stock Exchange 奥克兰证券交易所 !Z1@}`V&;  
auction 拍卖 %aP!hy  
auctioneer 拍卖商 u^&^UxCA  
audit 审计；核数 N:^n('U&j  
Audit Commission 审计署 !hm]fh_j  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] rjK%t|aV^  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 @="Pn5<]C  
audit review 帐目审查 1s\Wtw:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1v y*{D  
audited account 审计帐目；经审计的帐目 VMZMG$C  
audited annual account 经审计的周年帐目 }H53~@WP>  
audited balance sheet 经审计的资产负债表 9p]QM)M  
auditor 核数师；核数主任；审计师 )Om*@;r(  
auditor's certificate 核数师证明书；审计师证明书 %O;:af"Ja8  
auditor's report 核数师报告；审计师报告 [z:
!j$K  
Aussie bond 澳元债券 X;$+,&M"  
austerity budget 紧缩预算  8$=n j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u*eV@KK!  
Australia All Ordinaries Index 澳洲所有普通股票指数 e1yt9@k,  
Australian Dollar [AUD] 澳元 "69s)~  
Australian Options Market 澳大利亚期权市场 I^.Om])  
Australian Securities Commission 澳洲证券事务监察委员会 
U4'#T%*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jRa43ck  
Australian Stock Exchange 澳大利亚证券交易所 10Q ]67  
Austrian Schilling [ATS] 奥地利先令 aj='b.2)  
authentication 认证；鉴证 }{Pp]*I<A  
authority to purchase 委托购买证；委购书 G/E+L-N#`
 
authorization 认可；核准；授权；授权书 rSY!vkLE\  
authorization by direction 指示授权 cVv=*81\  
authorization by instruction 指令授权 FaAC&F@u  
authorization by warrant 令状授权 \ #F  
authorization of unit trust 单位信托的认可 -_g0C^:<,  
authorized agent 指定代理人 "nynl'Ryk  
authorized capital 法定资本 #\{l"-  
authorized clerk 出市员 &ANf!*<\E  
authorized dealer 认可交易商 `7E;VL^Y1  
authorized financial institution 认可财务机构 7sCG^&Y  
authorized fund 认可基金 qz_7%c]K[  
authorized fund house 获授权的基金公司；认可基金公司 LENq_@$  
authorized institution 认可机构 dFxIF;C>/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 (XTG8W sN  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 uh0VFL*@  
authorized insurer 获授权保险人；获认可承保人 ,L2ZinU:  
authorized investment 特准投资项目 Y(ykng  
authorized person 获授权人 dl)Y'DI  
authorized representative 获授权代表 v
4TQX<0s  
authorized share capital 法定股本 :LQYo'@yB  
automated quotation system 自动报价系统 K!%+0)A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] o'aEY<mZ7  
自动交易系统〔香港期货交易所有限公司〕 2QcOR4_V  
automatic adjustment mechanism 自动调整机制 B:Oa}/H   
automatic adjustment system 自动调整系统 x;.Jw6g  
Automatic Clearing House 自动票据交换所 u/
0h$l  
automatic exchange rates accumulation system 自动化汇率累集系统 ,2oWWsC7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ! I:%0
D  
automatic teller machine [ATM] 自动柜员机 !?jrf] A@  
autopay 自动转帐 xj)F55e?  
available assets 可用资产 \.{$11P#  
available fiscal reserve 现存财政储备 m])y.T  
available profit 可用利润 a.\:T,cP>  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <$$yw=ef  
average 平均；平均数；海损 O:R*rJ  
average basic salary 平均基本薪金 05#1w#i  
average consumer expenditure 平均消费开支；一般消费开支 gs[uD5oo<  
average cost 平均成本 &ywPuTt  
average cost of land production 增辟土地平均成本 |Zpfq63W  
average daily turnover 平均每日成交额 \:'/'^=#|  
average daily wage rate 平均每日工资率 #Vt%@* i  
average expenditure pattern 平均开支模式 O63<AY@  
average growth rate 平均增长率 | j`@eF/"  
average net fixed assets 固定资产平均净值 P1 8hxXE3  
average of relatives 相对价格平均数 x+:UN'
"r  
average price 平均价格 re?,Wext\  
average propensity to consume 平均消费倾向；一般消费倾向 Sv#XIMw{,  
average propensity to save 平均储蓄倾向；一般储蓄倾向 X7MM2V  
average rate 平均率 gfd"v  
average revenue 平均收入；平均收益 %XDc,AR[  
average stock 平均库存；平均存货 y2dCEmhY  
average yearly rent 平均年租 #Y`~(K47  
avoidance of double taxation 避免双重课税 7>0o&  
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 BwGfTua  
K`WywH3-  
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