一些有用的会计术语(也不知道发的地方对不对)A

A: $2,tT;50g  
A share Ａ股；甲类股份 "*t0 t  
abatement of tax 减税；减扣免税额 Mk0x#-F  
ABN AMRO Bank N.V. 荷兰银行 [& Z- *a  
above-the-line expenditure 线上项目支出；经常预算支出 1r};cY6  
above-the-line receipt 线上项目收入；经常预算收入 @?3^Ks_  
ABSA Asia Limited 南非联合亚洲有限公司 ks\q^ten  
absolute change 绝对数值变更 -`DYDIr  
absolute expenditure 实际开支 W~2,J4=  
absolute guideline figure 绝对准则数字 [u$|/  
absolute interest 绝对权益 i39ZBs@  
absolute order of discharge 绝对破产解除令 <i4]qO(0u  
absolute profit margin 绝对利润幅度 ^EKRbPA9:<  
absolute value 实值；绝对值 7y&6q`y E  
absolutely vested interest 绝对既得权益 nu7 R  
absorbed cost 已吸收成本；已分摊成本 NJ+$3n om  
absorption 吸收；分摊；合并 vy}_aD{B  
absorption rate 吸收率；摊配率；分摊率 4I$Y"|_e  
ACB Finance Limited 亚洲商业财务有限公司 ;[UI]?A%  
acceptable form of reciprocity 合理的互惠条件 
e[?,'Mp9  
acceptable rate 适当利率；适当汇率 h]L.6G|hEN  
acceptance agreement 承兑协议 ;ne`ppz0  
acceptance for honour 参加承兑 k*n~&y:O  
acceptor 承兑人；接受人；受票人 cc*?4C/t  
acceptor for honour 参加承兑人 4].o:d;`/  
accident insurance 意外保险 6dmb bgO)  
Accident Insurance Association of Hong Kong 香港意外保险公会 b_ak@LYiu  
accident insurance scheme 意外保险计划 UWEegFq*
 
accident year basis 意外年度基准 U65l o[  
accommodation 通融；贷款 tW4
X+d"  
accommodation bill 通融票据；空头票据 V8):!  
accommodation party 汇票代发人 2J{vfF  
account balance 帐户余额；帐户结余 )c&ya|h  
account book 帐簿 6)ibXbH  
account collected in advance 预收款项 6u#eLs  
account current book 往来帐簿 Y.) QNTh  
account of after-acquired property 事后取得的财产报告 d,N6~?B  
account of defaulter 拖欠帐目 -(F}=o'  
account payable 应付帐款 B1J,4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 yf0v,]v[  
account receivable 应收帐款 pi~5}bF!a  
account receivable report 应收帐款报表 05k'TqT{c  
account statement 结单；帐单；会计财务报表 #O!2
 
account title 帐户名称；会计科目 z,$uIv
}'@  
accountant's report 会计师报告 S6(48/  
Accountant's Report Rules 会计师报告规则 @--"u_[  
accounting and auditing procedure 会计与审计程序；会计与核数程序
717THci3Y  
Accounting Arrangements 《会计安排》 S*=^I2;  
accounting basis 会计基础 LdH1sHy*d`  
accounting by Official Receiver 破产管理署署长呈交的帐目 3o[(pfcU  
Accounting Circular 《会计通告》 eOiH7{OA,  
accounting class 会计类别 wW p7N  
accounting date 记帐日期；会计结算日期 =1,!EkG  
accounting for money 款项核算 ZP!.C&O  
Accounting Officer 会计主任 p0 X%^A,4  
accounting period 会计报告期；会计期 zl6]N3+4  
accounting policy 会计政策；会计方针 sZCK?  
accounting practice 会计惯例 ?wPTe^Qtv  
accounting principle 会计准则 #7Q9^rG  
accounting record 会计记录 i a!!jK}  
accounting report 会计报告 ]|eMEN['  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  q/ Y4/  
Accounting Society of China 中国会计学会 c:Cw
#  
accounting statement 会计报表 'DVn /3?X  
accounting system 会计制度；会计系统 K=o {  
accounting transaction 会计事项；帐务交易 XJPIAN~l  
accounting treatment 会计处理 & ;.rPU  
accounting year 会计年度 lY"l6.c  
accretion 增值；添加 U`=r.>  
accrual 应计项目；应累算数目 j@(S7=^C6%  
accrual basis 应计制；权责发生制 5hy7}*dR  
accrual basis accounting 应计制会计；权责发生制会计 HBR/" m  
accrue 应累算；应计 Z2m^yRQ(  
accrued benefit 应累算利益 U5N|2  
accrued charges 应计费用 :AFW=e@<  
accrued cumulative preference share dividend 应累算的累积优先股股息 k^8;3#xG  
accrued expenses 应累算费用 C_/eNu\I  
accrued interest payable 应付利息；应计未付利息 r<1W.xd":  
accrued interest receivable 应收利息；应计未收利息 #*.4Jv<R  
accrued right 累算权益 +58^{_k+%  
accruing profit 应累算的利润 .<>t2,Af  
accumulated fiscal reserve 累积财政储备 ;"Qq/knVL  
accumulated profit 累积利润；滚存溢利 _g/d/{-{Q  
accumulated reserve 累积储备 >*gf
1"  
accumulation of surplus income 累积收益盈余 0ZDm[#7z  
acquired assets 既得资产 }v2p]D5n.  
acquisition 收购；购置；取得 YToG'#qs  
acquisition cost 购置成本 d*Su c  
acquisition expenses 购置费用 /nA>ox78  
acquisition of 100% interest 收购全部股权 F/lL1nTdK  
acquisition of control 取得控制权 CHv n8tk  
acquisition of fixed assets 购置固定资产 FT~c|ep.  
acquisition of shell “买壳” {$[0YRNk u  
acquisition price 收购价 mfI[9G  
act of God 天灾 Bf00&PE;  
acting partner 执事合伙人 2=;ZJ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hfLe<,  
active partner 积极参与的合伙人 sj&(O@~R  
active trading 交投活跃 r+[g.`  
actual circulation 实际流通 K/C}  
actual cost 实际成本 okRt^qe  
actual expenditure 实际开支；实际支出 uKXU.u*C  
actual income 实际入息；实际收入；实际收益 V.u^;gr3  
actual market 现货市场  EH2):  
actual price 现货价；实际价格 lshSRir  
actual profit 实际利润 ym6Emf]  
actual quotation 实盘；实际价位；实际报价 sq#C|v/  
actual year basis 按实际年度计算 U:$zlfV  
actuals 实货 n8!|}J  
actuarial investigation 精算调查 cwaR#-#  
actuarial principle 精算原则 2i!R>`  
actuarial report 精算师报告 {@7UfJh>  
Actuarial Society of Hong Kong 香港精算学会 ^Ff fc@=  
actuarial valuation 精算师估值
|>U<EtA"  
actuary 精算师 ;:[P/eg  
ad referendum agreement 暂定协议；有待覆核的协定 {`2 0'  
ad valorem duty 从价税；按值征税 V?JmIor  
ad valorem duty system 从价税制 Pfvb?Hy  
ad valorem fee 从价费 l2Py2ZI-b  
ad valorem tariff 从价关税 b_{+OqI  
additional allowance 额外免税额 `k
I}p  
additional amount for unexpired risk 未过期风险的额外款额 KS~Q[-F1P  
additional assessable profit 补加应评税利润 &f
'Lll  
additional assessment 补加评税 ~P,Z@|c4  
additional commitment 额外承担 =r]_$r%gR  
additional commitment vote 额外承担拨款 !K*3bY`#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :jTbzDqQ  
additional dependent parent allowance 供养父母额外免税额 2ALYfZ|d  
additional provision 额外拨款 d:&cq8^  
additional stamp duty 附加印花税 !?i9fYu  
additional tax 补加税罚款；补加税款 2xuU[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Y(rQ032s  
adjudged bankrupt 被裁定破产 (0 t{  
adjudicated bankrupt 裁定破产人 Dy. |bUB!f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 U/q"F<?.c  
adjudication of bankruptcy 裁定破产；宣告破产 $?kTS1I(  
adjudication of insolvency 裁定无力偿还债务 P!9-!+F"  
adjusted actual 经调整的实数；调整后的实数 Ve[Kv07  
adjusted current assets 经调整的流动资产；调整后的流动资产 :X9;KoJl-V  
adjusted figure 经调整的数字；调整后的数额 GPs4:CIgG  
adjusted liabilities 经调整的负债；调整后的负债 Rb b[N#p5  
adjusted loss 经调整的亏损；调整后的亏损 u5qaLHoEP  
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 su\Lxv  
adjusted profit 经调整的利润；调整后的利润 Aj\m57e,6  
adjusted surplus 经调整的盈余额；调整后的盈余额 QxEmuiN  
adjusted value 经调整的价值；调整后的价值 8_D:#i  
adjustment 调整；修订；理算〔保险〕 d<\
X)-"  
adjustment centre 调剂中心 'SG<F,[3  
adjustment lag 调整过程的时间差距；调整时差 -t`KCf,0  
adjustment mechanism 调整机制 fH
,h\0  
adjustment of loss 亏损调整 PR7bu%Y*eD  
adjustment process 调整过程；调整程序 =hh,yi  
adjustment range 调整幅度 @&G %cW(  
administered exchange rate 受管制汇率 bsc b
 
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 G
Z:1bV37%  
administration expenses 行政费用 Vz,"vBds  
administration fee 手续费；行政费 pDr/8HEh  
administration in bankruptcy 破产管理 9WoTo ,q  
administration order 遗产管理令 J{uqbrJICr  
administrator 管理人；遗产管理人 fEK%)Z:0  
administrator of the estate 遗产管理人 =1B;<aZH!  
admission of debt 债项承认书 v%c--cO(S4  
admission of proof 接纳债权证明 :Z;kMrU  
advance 放贷款项；垫付款项；预支款项；预付款项 "NSY=)fV  
advance account 暂支帐目；预付款帐户 Jn0L_@  
advance compensation 预付补偿金 Fok`
-U  
advance from shareholder 股东垫款 LwQYO'X  
advance pending reimbursement 预支以待日后付还 ~ebm,3?  
advanced economy 先进经济体系 gavf$be  
advancement 预付；预付财产 g( eA?  
advances warrant 垫款令 w~9Y=|YI7  
advancing 贷出 [9CBTSr  
adverse balance 逆差 +>mU4Fwp  
adverse exchange 逆汇 Z79Y$d>G<E  
advertisement addressed to shareholders 在报章刊登的致股东通告 %.IW H9P7  
advice for collection 托收通知书 7&|&y SCu  
advice of drawing 提款通知书；汇票通知书 d5LL( "  
advice of payment 付款通知 .#e?[xxk  
Advisory Committee [Securities and Futures Commission] &eg@ZnPn  
谘询委员会〔证券及期货事务监察委员会〕 x2]chN  
Advisory Committee on Diversification 经济多元化谘询委员会 jA%R8hdr_  
affidavit 誓章；遗产申报誓章 .YS48 c  
affidavit of no receipt 述明无收款的誓章 8`b_,(\N  
affiliate 联号；联营公司；附属公司 _ =O;Lz$x  
affiliated company 附属公司；联号；联营公司 L|2WTyMU  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >Cr'dKZ}  
affordability 负担能力 ve/|"RB  
African Development Bank [AfDB] 非洲开发银行 a=^>A1=  
after-acquired property 事后取得的财产 h7\16j  
after-hours dealing 市后交易 h5H#xoCXp  
after-tax profit 税后盈利；税后利润；税后溢利 98l-  
agency agreement 代理协议
g7LS  
agency expenses 代理机构的开支 7tT L,Nxe  
agency fee 代理费 .)=j~}\  
Agency Law 《代理法》 V
elX+|w  
agent 代理人；承销人 ^MZ9Zu_  
agent of company 公司代理人 YQfQ[{kp  
agent's fee 代理人费；经纪费 Wf$P+i*  
aggregate 总计；总数；总体数字 ,n{|d33  
aggregate amount 总款额；总额 Q;p% VQ  
aggregate assets and liabilities 总体资产与负债 pe`&zI_`?  
aggregate at constant price 按固定价格计算的总体数字 ^w}BXVn  
aggregate demand 总需求 UbwD2>  
aggregate gross position 总持仓量 0_map z  
aggregate limit 总限额 z"@UNypc,  
aggregate of salaries tax 合计薪俸税 8nRxx`U\q  
aggregate performance 总体表现；总体业绩 r?n3v[B  
aggregate supply 总体供应 *3Ci4\Ew  
aggregate surplus 总盈余 @z.HyQ_v  
aggregate total 整体总额 Ba|76OBRJ  
aggregate value 总值；合计价值 $k3l[@;hE  
aggregated basis 合计基准 71yf+xL  
aggregated net chargeable income 合计应课税入息实额 `>}e 5  
aggregation 合并计算；合计；总和 Zo5.Yse  
aggregation of incomes of husband and wife 夫妇入息合并计算 v/7iu*u  
aggregation of property 财产的总和 F, p~O{ Q  
agio 差价；贴水 a<Ptm(,  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 :j#Fq d[DF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .[:*bo3  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 W\yaovAt  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =_dqoAF  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 %MUwd@,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <~!R|5sK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 v4x1=E  
agreement for a settlement 授产协议 mOi 8
W,2  
agreement for assignment 转让协议 `zRm
"G  
agreement for sale 售卖协议；买卖协议 > 1&_-  
agreement for sale and purchase 买卖协议 lMBXD?,,J  
agreement for the payment of interest 支付利息协议 pSJc.j  
agreement for the repayment of money 还款协议 ]^CNC0  
agreement of reinsurance 再保险协议 k39;7J  
Agricultural Bank of China 中国农业银行 &!FWo@  
air passenger departure tax 飞机乘客离境税 W[tX%B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 HOAgRhzE  
airport tax 机场税 nqyB,vv0  
alcohol duty 酒精税 H#j Z'I  
alienation 让与；让渡；转让 vwQ6=  
alimony 生活费；赡养费 4m$Xjj`vE  
All Ordinaries Index [AOI] 所有普通股指数 "*aL(R  
all risks 全险；综合险 ];o[Yn'>o  
All Sales Record for Stock Market 《股票市场成交报告》 ~~'UQnUN4  
Allied Capital Resources Limited 新联财务有限公司 zc#aQ.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5S?+03h~  
allocation letter 拨款信件 ;O7<lF\7o  
allocation of fund 分配款项；预留款项 9i+SU|;j  
allocation of profit 利润分配；溢利分配 2f$6}m'Ad  
allocation warrant 拨款令 RBzBR)@5  
allotment 分配；配股 | sio:QP  
allotment notice 股份配售通知；配股通知 OmX(3>:9  
allotment of shares 股份分配 eyGY8fF8$  
allowable 可获宽免；免税的 uCNi&
.  
allowable business loss 可扣除的营业亏损 5}t}Wc8  
allowable expenses 可扣税的支出 (>\w8]  
allowance 免税额；津贴；备抵；准备金 o=VDO,eS  
allowance for debts 债项的免税额 7Z<ba^
r}  
allowance for depreciation by wear and tear 耗损折旧免税额 6>Szxkz  
allowance for funeral expenses 殡殓费的免税额 PxHHh{y%c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9Iod[ x  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]1 OZY@  
allowance to debtor 给债务人的津贴 r|tTDKGQ  
alteration of capital 资本更改 S20L@e"U  
alternate trustee 候补受托人 @eGJ_
J  
amalgamation 合并 5b2_{6t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tk <R|i  
ambit of charges 征税范围；收费范围 eO:wx.PW  
amended valuation 经修订的估值 7R=cxD&  
American Commodities Exchange 美国商品交易所 -?$Hr\  
American Express Bank Limited 美国运通银行 kW@,P.88  
American Stock Exchange 美国证券交易所 qEoa%O  
amortization 摊销 )N4_SA  
amount due from banks 存放银行同业的款项 #\]:lr{>?4  
amount due from banks abroad 存放海外银行同业的款项 }XiV$[xHd  
amount due from holding companies 控股公司欠款 +5+?)8Ls  
amount due from local banks 存放本港银行同业的款项 n^AQ!wC  
amount due to banks 银行同业的存款 5L}qL?S`x|  
amount due to banks abroad 海外银行同业的存款 zLxO\R!d  
amount due to holding companies 控股公司存款 "NamP\hj  
amount due to local banks 本港银行同业的存款 [nam H a  
amount due to outport banks 外埠银行同业的存款 X_eh+>D  
amount for note issue 发行纸币的款额 5 5_#?vw  
amount of bond 担保契据的款额 }t[?g)"M#-  
amount of consideration 代价款额 5xawa:K  
amount of contribution 供款数额 'bXm,Ed  
amount of indebtedness 负债款额 >wpC45n)9N  
amount of principal of the loan 贷款本金额 f|f9[h'  
amount of rates chargeable 应征差饷数额 j[fVF3v  
amount of share capital 股本额 QM }TPE  
amount of sums assured 承保款额 Ol~jq;75  
amount of variation 变动幅度 jCMr[ G=  
amount of vote 拨款数额 AVys`{*c  
amount payable 应付款额 S6r$n  
amount receivable 应收款额 =hO0@w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HNRZ59Yyq  
analysis 分析 X;I;CZ={  
ancillary risk 附属风险 *c+Kqz-  
annual account 周年帐目；周年帐目报表；年度决算；年结 F`$V H^%V  
annual accounting date 年结日期 KU> $=Rd  
annual allowance 每年免税额；年积金；年度津贴；年津 <"g ^V  
annual balance 年度余额 Xk_xTzJ  
annual disposable income 每年可动用收入 %!G]H  
annual estimates 周年预算 XJ|CC.]1u  
annual fee 年费 ;:[!I]E0  
annual general meeting 周年大会 2?9SM@nAY  
annual growth rate 年增率；每年增长率 q7 ;TdQ  
annual long-term supplement 长期个案每年补助金 $Xf gY1S  
annual pensionable emolument 可供计算退休金的年薪 9wPc03a  
annual report 年报 SG{> t*E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q}N.DM@d3  
annual return 周年报表；周年申报表；每年报税表格 h98_6Dw(]  
Annual Return Rules 《周年报表规则》 =W6AUN/%p  
annual review of consumer prices 每年消费物价回顾 gm63dE>  
annual roll-forward basis 逐年延展方式 5m`@ 4%)zp  
annual salary 年薪 4{h?!Z*  
annual statement 年度报表；年度决算表 <303PPX^6  
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 d+_wN2  
annuitant 年金受益人 ,{ C  
annuity 年金 "-'w,g  
annuity contract 年金合约 LP8Stj JP  
annuity on human life 人寿年金 #[^?f[9r  
antecedent debt 先前的债项 v(?^#C>6W  
ante-dated cheque 倒填日期支票 ]}_@!F)  
anticipated expenditure 预期开支 O3JN?25s  
anticipated net profit 预期纯利 0B^0,d(s  
anticipated revenue 预期收入 G
B1[`U%  
anti-inflation measure 反通货膨胀措施 uM\(#jZ  
anti-inflationary stance 反通货膨胀立场 m/)Wn  
apparent deficit 表面赤字 pv.
0!a/M  
apparent financial solvency 表面偿债能力 =gCv`SFW  
apparent partner 表面合伙人 bY4~\cP.  
application for personal assessment 个人入息课税申请书 30(O]@f~  
application of fund 资金应用 2Rc'1sCth-  
application to release as liquidator and to destruct the books of accounts and documents xD}ha  
申请免除清盘人职务及毁灭帐簿与文件 =y; tOdj
  
appointed actuary 委任精算师 2t3'"8xJ  
appointed auditor 委任核数师；委任审计师 em  
appointed trustee 委任的受托人 &wbe^Wp  
appointer 委任人 AR i_m  
apportioned pro rata 按比例分摊 fA!uSqR$V  
apportionment 分配；分摊 jlV~-}QKb7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wz-9+VN6  
apportionment formula 分摊方程式 0f
).F  
apportionment of estate duty 遗产税的分摊 $= '_$wG 8  
appraisal 估价；评估 36154*q  
appreciable growth 可观增长 N#-P}\Q9  
appreciable impact 显着影响 qm
-G=EX  
appreciable increase 可观增长 x[+t  
appreciation 增值；升值 NGD?.^ (G  
appreciation against other currencies 相对其他货币升值 B{wx"mK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Vd2bG4*=  
appreciation tax 增值税 fZ2>%IxG}  
appropriation 拨款；拨用；拨付 P;D)5yP092  
appropriation account 拨款帐目 }ZMbTsm  
Appropriation Bill 拨款法案 *Z! #6(G  
appropriation-in-aid system 补助拨款办法 'k=GSb  
approved assets 核准资产 A2{u("^[6  
approved basket stock 认可一篮子证券 =@U~sl[  
approved budget 核准预算 b{|Ha3;w  
approved charitable donation 认可慈善捐款 x | =  
approved charitable institution 认可慈善机构 NPws^  
approved currency 核准货币；认可货币 .'md `@t  
approved estimates 核准预算 x:W nF62  
approved estimates of expenditure 核准开支预算 ozZW7dveU  
approved overseas insurer 核准海外保险人 $=7[.z&  
approved overseas trust company 核准海外信托公司 / AFn8=9'^  
approved pooled investment fund 核准汇集投资基金 ;iJ*.wVq  
approved provident fund scheme 认可公积金计划 5CZii=@  
approved provision 核准拨款 e"u=4nk  
approved redeemable share 核准可赎回股份 wu5]S)?*  
approved regional stock 认可地区性证券 Pa%;[hbn  
approved retirement scheme 认可退休金计划 */iD68r|-  
approved subordinated loan 核准附属贷款 1$Rua  
arbitrage 套戥；套汇；套利 @!0@f'}e  
arbitrageur 套戥者；套汇者 =W(mZ#*vdY  
arbitrary amount 临时款项 ^2L\Y2  
arrangement 措施；安排；协定 9Xb,Swo~  
arrears 欠款 [:
-Ltfr  
arrears of pay 欠付薪酬 pp$WM\r  
arrears of revenue 逾期未收税款；逾期未收的帐项 5;wA7@  
articles of association 组织章程；组织细则；组织章程细则 [A?Dx-R;(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?\MvAG7Y  
ascertainment of profit 确定利润 xc.(-g[  
"Asia Clear" “亚洲结算系统” V @A+d[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \2(Uqf#_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `9a %vN  
Asian Development Fund [ADF] 亚洲发展基金 5[.Dlpa'7  
Asian dollar bond 亚洲美元债券 F-?K]t#  
Asian dollar market 亚洲美元市场 iUl5yq  
Asian dollar rate 亚洲美元利率 .4c*  _$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 YPQ&hEu0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 TfaL5evio  
asked price 沽盘；喊价；索价；卖方报价 L>~wcoB  
assessable income 应评税入息 3+mC96wN  
assessable loss 应评税亏损 7iCH$}  
assessable profit 应评税利润 ~Zbr7zVn  
assessable value 应评税值 J0BA@jH5  
assessed profit 估定利润 %$/t`'&o-  
assessed value 经评估价值 hu (h'  
assessment 评税；评定；估价；评税单 q:4 51C
 
assessment number 评税编号；估价编号 x8i;
uH\8  
assessment of additional tax 补加税评税 BsV2Q`(gT  
assessment of performance 业绩评估；实绩评价 ^vXMX^*  
Assessor 评税主任 h2g|D(u)  
asset price bubbles 资产价格泡沫 ">vxYi  
asset-backed securities 具资产保证的证券 J%d\ 7  
assets accretion 资产增值 j4j %r(  
assets and liabilities 资产与负债 w5 nzS)B:u  
assets betterment statement 资产递增表；资产改进表 MP/6AAt7=|  
assets lending 实物放款；有抵押贷款 T#'+w@Q9{9  
assets of the company passing on the death 死者去世时转移的公司资产 J-t5kU;L{  
assets pledged as security for liabilities 用作负债抵押的资产 #9aB3C  
assets portfolio 资产投资组合 1&A@Zo5|  
assets price 资产价格 W99MA5P  
assets quality 资产质素 07WZ w1(;  
assets realization 资产变现 f/t1@d!  
assets refinancing arrangement 资产再集资安排 [)V&$~xW  
assets securitization 资产证券化 &WN#HI."]  
assets situated outside Hong Kong 在香港以外地方的资产 lhsd39NM  
assets stripping 削减资产；拆卖资产 iM;7V*u  
assets value 资产值 WZq0$:I;R  
assignee 承让人 IXYSZ)z  
assignment 转让；转让书；转让契 bF:]MB^VK  
assignment of interest 权益转让 |=H*" (  
assignment of letters patent and trade mark 专利证书及商标转让 cI)T@Zg_o+  
assignment of property 物业转让；物业转让书 ?0_Bs4O\  
assignment right 转让权 /fCj;8T3o  
assignor 转让人 B{'x2I#,  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5y07@x  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 YEF|SEon0  
associate member 附属会员 _:ypPRJ  
associated body corporate 相联法人团体 5MsE oLg  
associated company 相联公司；联属公司 K7 >Z)21  
associated corporation 相联法团 |:_WdU"Q]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 16"eyt>  
公认会计师公会〔英国〕 'f0*~Wq|  
Association of Futures Exchange Brokers 香港期货经纪协会 Ipo?>To  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5~Vra@iab:  
association of underwriters 承保人组织 `p`)D6  
assumption of control 接管 ~e,k71  
assurance 担保；保险；转易；转易书 )SG+9!AbMZ  
assurance of interest 权益的转易 @
T53%v<5  
at 19XX price 按一九ＸＸ年价格计算 u4QPO:,a4  
at a discount 按赔价计算；按贴水价格计算；打折扣 0Lcd@3XL  
at a premium 按溢价计算；按升水价格计算 vJ96qX  
at call 通知付款；按通知 |0 #J=am  
at constant market price 按固定市价计算 [iE%P^  
at constant price 按固定价格计算 !~5;Jb>s[/  
at cost 按成本计算 &6%%_Lw$  
at current market price 按当时市价计算；按现时市价计算 6.? Ke8iC  
at current price 按当时价格计算；按现时价格计算 dKyJ.p
 
at factor cost 按要素成本计算；按生产要素成本计算 MONfA;64/  
at money-of-the-day price 按付款当日价格计算 8z&7wO  
at or better 按指定或较佳价位〔买卖指令〕 b e[KNrO  
at par 按面值计算；平价 ~_C[~-  
at sight 见票即付 S#+Dfa`8X  
at the close 按收市盘 t,#9i#q#  
at the opening 按开市盘 e(7F| G*  
attestation 见证；见证条款 p%) 1(R8qM  
at-the-money option 平价期权 rjzRZ  
attorney 受权人；受托代表人 GKf,1kns  
attornment 新拥有人承认书 RRh0G>*  
attributable profit 可归属利润 WE""be8  
attributable share value 可归属股份价值 Xq`|'6]/  
Auckland Stock Exchange 奥克兰证券交易所 k.nq,  
auction 拍卖 u
,i~,M  
auctioneer 拍卖商 ud]O'@G<  
audit 审计；核数 FHpS?htRy  
Audit Commission 审计署 j:'sbU  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UJ-IK|P.#  
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〕 ]i'hCa $$  
audit review 帐目审查 g:0-`,[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ab?   
audited account 审计帐目；经审计的帐目 Oga/  
audited annual account 经审计的周年帐目 {fXD@lhi  
audited balance sheet 经审计的资产负债表 *nUD6(@g  
auditor 核数师；核数主任；审计师 sE87}Lz  
auditor's certificate 核数师证明书；审计师证明书 hKP7p  
auditor's report 核数师报告；审计师报告 ,!U._ic'B  
Aussie bond 澳元债券 ^
`ah\L  
austerity budget 紧缩预算 : vN'eL|#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 o*OYZ/_L  
Australia All Ordinaries Index 澳洲所有普通股票指数 XOsPKq  
Australian Dollar [AUD] 澳元 A[QU
Fk(  
Australian Options Market 澳大利亚期权市场 6Yw;@w\  
Australian Securities Commission 澳洲证券事务监察委员会 2QwdDKMS_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O>]I!n`!!A  
Australian Stock Exchange 澳大利亚证券交易所 ETk4I"  
Austrian Schilling [ATS] 奥地利先令 ?+-uF}  
authentication 认证；鉴证 WW33ZJ  
authority to purchase 委托购买证；委购书 vR$[#`X  
authorization 认可；核准；授权；授权书 8,\toT7  
authorization by direction 指示授权 )cnH %6X  
authorization by instruction 指令授权 0k"n;:KM8  
authorization by warrant 令状授权 ?@"F\Bv<h  
authorization of unit trust 单位信托的认可 yPG,+uQ$.  
authorized agent 指定代理人 wZ7O
pm<nt  
authorized capital 法定资本 _U}pdzX?  
authorized clerk 出市员 R5M/Ho 4
 
authorized dealer 认可交易商 (]* Ro 8  
authorized financial institution 认可财务机构 AD_RU_a9  
authorized fund 认可基金 +"1@6,M  
authorized fund house 获授权的基金公司；认可基金公司 *x[ZN\$`Y  
authorized institution 认可机构 Jq0aDf f  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =7{n 2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 WGwpryaya  
authorized insurer 获授权保险人；获认可承保人 ;.$AhjqiP  
authorized investment 特准投资项目 ;hP43Bi  
authorized person 获授权人 zu8   
authorized representative 获授权代表 wc?`QX}I  
authorized share capital 法定股本 b1An2e[  
automated quotation system 自动报价系统 'qR)f\
em  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] c*o05pMS  
自动交易系统〔香港期货交易所有限公司〕 1?:/8l%V  
automatic adjustment mechanism 自动调整机制 %j3XoRex><  
automatic adjustment system 自动调整系统 Ox.6]W~  
Automatic Clearing House 自动票据交换所 AE`z~L,  
automatic exchange rates accumulation system 自动化汇率累集系统 $['_m~ 2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 s~N WJ*i  
automatic teller machine [ATM] 自动柜员机 e}%~S9\UL5  
autopay 自动转帐 )l 0\TF  
available assets 可用资产 Nl~'W  
available fiscal reserve 现存财政储备 $07;gpZt  
available profit 可用利润 DIrQ
5C  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 3 !W M'i  
average 平均；平均数；海损 CK4C:`YG  
average basic salary 平均基本薪金 TmI~P+5w  
average consumer expenditure 平均消费开支；一般消费开支 \F`%vZrKR  
average cost 平均成本 }HdibCAOf  
average cost of land production 增辟土地平均成本 QD6<sw@]P  
average daily turnover 平均每日成交额 ~z;G$jd  
average daily wage rate 平均每日工资率 Zb> UY8  
average expenditure pattern 平均开支模式 )fPN6x/e  
average growth rate 平均增长率 /2 V  
average net fixed assets 固定资产平均净值 y5>X0tT  
average of relatives 相对价格平均数 {O24:'K&  
average price 平均价格 4:1URhE  
average propensity to consume 平均消费倾向；一般消费倾向 Mn`);[  
average propensity to save 平均储蓄倾向；一般储蓄倾向 TVy\%FP^L  
average rate 平均率 f]c{,LFvZ  
average revenue 平均收入；平均收益 1 Hw%DJ  
average stock 平均库存；平均存货 +5AWX,9,-  
average yearly rent 平均年租 ScN'|Ia.-  
avoidance of double taxation 避免双重课税 &lnr?y^  
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 ;ZOu-
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b!lS=zIN  
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