一些有用的会计术语(也不知道发的地方对不对)A

A: iJ~Zkd  
A share Ａ股；甲类股份 Du`JaJI  
abatement of tax 减税；减扣免税额 {)
"iiJ  
ABN AMRO Bank N.V. 荷兰银行 '>&^zgr  
above-the-line expenditure 线上项目支出；经常预算支出 } ~h3c
|  
above-the-line receipt 线上项目收入；经常预算收入 M*z~gOZ  
ABSA Asia Limited 南非联合亚洲有限公司 U@gn;@\  
absolute change 绝对数值变更 >xF/Pl  
absolute expenditure 实际开支 #N#
'5w-G  
absolute guideline figure 绝对准则数字 FuVnk~g
q  
absolute interest 绝对权益 .$Ik`[+Z  
absolute order of discharge 绝对破产解除令 Y]NSN-t  
absolute profit margin 绝对利润幅度 \]&#%6|V  
absolute value 实值；绝对值 qDv93  
absolutely vested interest 绝对既得权益 9F4Dm*_<  
absorbed cost 已吸收成本；已分摊成本 <\Eh1[F  
absorption 吸收；分摊；合并 'ixw
D^x  
absorption rate 吸收率；摊配率；分摊率 {XNREjhm  
ACB Finance Limited 亚洲商业财务有限公司 hJn%mdx~w|  
acceptable form of reciprocity 合理的互惠条件 crqpV F]1]  
acceptable rate 适当利率；适当汇率 V=zi >o`   
acceptance agreement 承兑协议 '$|[R98  
acceptance for honour 参加承兑 *+-}P|S:  
acceptor 承兑人；接受人；受票人 $]{k+Jf  
acceptor for honour 参加承兑人 ~KW,kyXBnD  
accident insurance 意外保险 Qj,]N@7  
Accident Insurance Association of Hong Kong 香港意外保险公会 7[I}*3Q'  
accident insurance scheme 意外保险计划 4kG,*3&2  
accident year basis 意外年度基准 S/^"@?z,vE  
accommodation 通融；贷款 X}tVmO?  
accommodation bill 通融票据；空头票据 My<snmr2d  
accommodation party 汇票代发人 yHs-h   
account balance 帐户余额；帐户结余 dQ_!)f&w1  
account book 帐簿 ~V&aUDO>/  
account collected in advance 预收款项 h(M#f7'~&  
account current book 往来帐簿 cc#gEm)3C  
account of after-acquired property 事后取得的财产报告 .#1~Rz1r  
account of defaulter 拖欠帐目 
9A}# 6  
account payable 应付帐款 0/!dUWdKH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6,d@p  
account receivable 应收帐款 b /@#}Gc  
account receivable report 应收帐款报表 0(mkeIzJt/  
account statement 结单；帐单；会计财务报表 7bk%mQk  
account title 帐户名称；会计科目 u:[vaBh91  
accountant's report 会计师报告 V\u>"3BQw  
Accountant's Report Rules 会计师报告规则 MO&}r7qq  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hv8P4"i v  
Accounting Arrangements 《会计安排》 VG,u7A*Z#  
accounting basis 会计基础 -sw  .  
accounting by Official Receiver 破产管理署署长呈交的帐目 \<y`!"c  
Accounting Circular 《会计通告》 Fe]B&n  
accounting class 会计类别 x*?x=^I{  
accounting date 记帐日期；会计结算日期 ,17hGKM  
accounting for money 款项核算 >+
]_5qc  
Accounting Officer 会计主任 wW#}:59}  
accounting period 会计报告期；会计期 )+}]+xRWGj  
accounting policy 会计政策；会计方针 ROk5]b.  
accounting practice 会计惯例 ?\$#L^;b}  
accounting principle 会计准则 XLAN Np%E  
accounting record 会计记录 FP;Ccl"s  
accounting report 会计报告 s0DGC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jJuW-(/4[
 
Accounting Society of China 中国会计学会 Q.]}]QE   
accounting statement 会计报表 c8L~S/t  
accounting system 会计制度；会计系统 %7"X(Ts7B  
accounting transaction 会计事项；帐务交易 cJ1#ge%4  
accounting treatment 会计处理 31rx-D8o  
accounting year 会计年度 3H|_mX  
accretion 增值；添加 b
KrhIU[  
accrual 应计项目；应累算数目 D+]a.& {p  
accrual basis 应计制；权责发生制 cgm81+[%r  
accrual basis accounting 应计制会计；权责发生制会计
Fb7#<h  
accrue 应累算；应计 TQx.KM>y  
accrued benefit 应累算利益 kMtwiB|7j  
accrued charges 应计费用 x9;gT&@H  
accrued cumulative preference share dividend 应累算的累积优先股股息 EGZb7:Y?  
accrued expenses 应累算费用 O9EKRt  
accrued interest payable 应付利息；应计未付利息 I9:Cb)hbU]  
accrued interest receivable 应收利息；应计未收利息 l~6?kFy9h  
accrued right 累算权益 o'W5|Gy  
accruing profit 应累算的利润
#$c Rkw  
accumulated fiscal reserve 累积财政储备 %kB8'a3  
accumulated profit 累积利润；滚存溢利 0
JlZs
]  
accumulated reserve 累积储备 r:F
  
accumulation of surplus income 累积收益盈余 /C>wd   
acquired assets 既得资产 t?9v^vFR  
acquisition 收购；购置；取得 Q\cjPc0y  
acquisition cost 购置成本 ~.UrL(l=  
acquisition expenses 购置费用 4eikLRD,  
acquisition of 100% interest 收购全部股权 5dB'&8DX  
acquisition of control 取得控制权 <5NF;  
acquisition of fixed assets 购置固定资产 \ C+(~9@|  
acquisition of shell “买壳” #a`a$A  
acquisition price 收购价 Bx/L<J@  
act of God 天灾 (N&lHLy  
acting partner 执事合伙人 ,`gl&iB  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .Fnwm}  
active partner 积极参与的合伙人 UEozAY  
active trading 交投活跃 9G+V;0Q  
actual circulation 实际流通 H&]gOs3So  
actual cost 实际成本 yil[gPy4B  
actual expenditure 实际开支；实际支出 M#~Cc~oT  
actual income 实际入息；实际收入；实际收益 w:?oTuw  
actual market 现货市场 :,J}z~I,lB  
actual price 现货价；实际价格 agjv{  
actual profit 实际利润 [1F*bI  
actual quotation 实盘；实际价位；实际报价 'ow.=1N-
 
actual year basis 按实际年度计算 =li|  
actuals 实货 'g$(QvGF9  
actuarial investigation 精算调查 4\6N~P86  
actuarial principle 精算原则 iVd.f A  
actuarial report 精算师报告
(cN}Epi(D  
Actuarial Society of Hong Kong 香港精算学会 (;
q\}u  
actuarial valuation 精算师估值 gFHTG  
actuary 精算师 rMUT_^  
ad referendum agreement 暂定协议；有待覆核的协定 xfb]b2  
ad valorem duty 从价税；按值征税 7vABq(  
ad valorem duty system 从价税制 ( YQWbOk  
ad valorem fee 从价费 *,Za6.=  
ad valorem tariff 从价关税 w
9o^s5n  
additional allowance 额外免税额 ,:??P1  
additional amount for unexpired risk 未过期风险的额外款额 w~ [b*$  
additional assessable profit 补加应评税利润 f|R"uW +  
additional assessment 补加评税 u%/goxA  
additional commitment 额外承担 #*TEq
 
additional commitment vote 额外承担拨款 `;>= '"O!\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s1e:v+B]  
additional dependent parent allowance 供养父母额外免税额 RLSc+kDH_  
additional provision 额外拨款 BRk0CLr5  
additional stamp duty 附加印花税 l'\pk<V  
additional tax 补加税罚款；补加税款 :dLAs@z  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 cIp D~0\  
adjudged bankrupt 被裁定破产 wlEdt1G  
adjudicated bankrupt 裁定破产人 * 1Od-3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 uPRQU+  
adjudication of bankruptcy 裁定破产；宣告破产 Ay !G1;  
adjudication of insolvency 裁定无力偿还债务 *Mw_0Y  
adjusted actual 经调整的实数；调整后的实数 9:e YU =  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~t^eiyv  
adjusted figure 经调整的数字；调整后的数额 6%fKuMpK(  
adjusted liabilities 经调整的负债；调整后的负债 (4\d]*u5-c  
adjusted loss 经调整的亏损；调整后的亏损 QK+(g,)_86  
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
ed:@C?  
adjusted profit 经调整的利润；调整后的利润 Z7RiPSdxp  
adjusted surplus 经调整的盈余额；调整后的盈余额 ' 4ER00  
adjusted value 经调整的价值；调整后的价值 ET[kpL  
adjustment 调整；修订；理算〔保险〕 TOoQZTI  
adjustment centre 调剂中心 r\blyWi  
adjustment lag 调整过程的时间差距；调整时差 k%E2n:|*  
adjustment mechanism 调整机制 04*6(L)h*  
adjustment of loss 亏损调整 KID,|K  
adjustment process 调整过程；调整程序 :"l-KQ0  
adjustment range 调整幅度 \#rI
QOPl?  
administered exchange rate 受管制汇率 Vo7dAHHL  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %s&ChM?8F  
administration expenses 行政费用 >-O/U5<!  
administration fee 手续费；行政费 ]ix!tb.Q  
administration in bankruptcy 破产管理 @"o@}9=d  
administration order 遗产管理令 #'q<v"w  
administrator 管理人；遗产管理人 v*9<c{a  
administrator of the estate 遗产管理人 3q`)*  
admission of debt 债项承认书 SL,p36N  
admission of proof 接纳债权证明 2e|N@j &  
advance 放贷款项；垫付款项；预支款项；预付款项 ^qC;Nh4F  
advance account 暂支帐目；预付款帐户 Ton94:9bZ  
advance compensation 预付补偿金 3;8!rNN  
advance from shareholder 股东垫款 ZvUC
I8  
advance pending reimbursement 预支以待日后付还 #rY sj-2  
advanced economy 先进经济体系 HU9Sl*/  
advancement 预付；预付财产 4[BG#  
advances warrant 垫款令 QjC22lW-  
advancing 贷出 tOOchu?=  
adverse balance 逆差 iC*F
  
adverse exchange 逆汇 #^4,GLIM  
advertisement addressed to shareholders 在报章刊登的致股东通告 Vur bW=~g  
advice for collection 托收通知书 P)uDLFp]  
advice of drawing 提款通知书；汇票通知书 8o/}}=m$  
advice of payment 付款通知 5r?m&28X  
Advisory Committee [Securities and Futures Commission] NuYkz"O]  
谘询委员会〔证券及期货事务监察委员会〕 1]}#
)-  
Advisory Committee on Diversification 经济多元化谘询委员会 Z(9u<  
affidavit 誓章；遗产申报誓章 8HZs>l  
affidavit of no receipt 述明无收款的誓章 lhi_6&&[8  
affiliate 联号；联营公司；附属公司 fPR$kch  
affiliated company 附属公司；联号；联营公司 W$'R}L  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 nwN@DqO  
affordability 负担能力 /"?HZ
% W  
African Development Bank [AfDB] 非洲开发银行 o
X4q`rt  
after-acquired property 事后取得的财产 ~`D|IWMDq  
after-hours dealing 市后交易 Gdg)9  
after-tax profit 税后盈利；税后利润；税后溢利 H
X
oX  
agency agreement 代理协议 b]7GmRekl  
agency expenses 代理机构的开支 /RyR>G!  
agency fee 代理费 ?h0X,fl3  
Agency Law 《代理法》 !=y]Sv~h  
agent 代理人；承销人 rLU/W<F8  
agent of company 公司代理人 A"aV'~>  
agent's fee 代理人费；经纪费 Dk='+\  
aggregate 总计；总数；总体数字 sO5?aB&  
aggregate amount 总款额；总额 J-ePE7i  
aggregate assets and liabilities 总体资产与负债 o=RM-tR`v  
aggregate at constant price 按固定价格计算的总体数字 q|%(3,)ig  
aggregate demand 总需求 i[ $0
a4  
aggregate gross position 总持仓量 }/,HM9Ke  
aggregate limit 总限额 *-12VIG'H  
aggregate of salaries tax 合计薪俸税 4:7V./" 9  
aggregate performance 总体表现；总体业绩 iL= m{  
aggregate supply 总体供应 [lk'xzE  
aggregate surplus 总盈余 "7v-`i  
aggregate total 整体总额 k@ K
7yK  
aggregate value 总值；合计价值 KE1ao9H8wR  
aggregated basis 合计基准 } %'bullT  
aggregated net chargeable income 合计应课税入息实额 k
6kM'e3V  
aggregation 合并计算；合计；总和 \3Q&~j  
aggregation of incomes of husband and wife 夫妇入息合并计算 h!#:$|Q  
aggregation of property 财产的总和 Sggq3l$Qc  
agio 差价；贴水 0oh]61gC  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 i%{3W:!4t  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment vfNAs>Xg"  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 UYA_jpIP  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment e;GU T:  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 2..,Sk  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Q`#4W3-,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?go:e#  
agreement for a settlement 授产协议 c!hwmy;  
agreement for assignment 转让协议 cD4 kC>P*  
agreement for sale 售卖协议；买卖协议 TM8=U-A  
agreement for sale and purchase 买卖协议 huudBc A[  
agreement for the payment of interest 支付利息协议 5`]UE7gT  
agreement for the repayment of money 还款协议 nr)c!8  
agreement of reinsurance 再保险协议 63!rUB!  
Agricultural Bank of China 中国农业银行 ?+c`]gO7N  
air passenger departure tax 飞机乘客离境税 ~O 3D[PNW~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `]v[5E  
airport tax 机场税 X1tXqHJF}  
alcohol duty 酒精税 o&hIHfZri  
alienation 让与；让渡；转让 Jd,)a#<j  
alimony 生活费；赡养费 u4"SH(  
All Ordinaries Index [AOI] 所有普通股指数 E`j-6
:  
all risks 全险；综合险 i-U4RZE  
All Sales Record for Stock Market 《股票市场成交报告》 ?%O3Oi Xz  
Allied Capital Resources Limited 新联财务有限公司 s!+"yK  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4Iq'/r  
allocation letter 拨款信件 y{9~
&r  
allocation of fund 分配款项；预留款项 [0OJdY4  
allocation of profit 利润分配；溢利分配 6r
"u$i`o  
allocation warrant 拨款令 nJ?^?M'F%  
allotment 分配；配股 L&-hXGx=7  
allotment notice 股份配售通知；配股通知 $hR)i  
allotment of shares 股份分配 =TP( UJ  
allowable 可获宽免；免税的 D^U: ih  
allowable business loss 可扣除的营业亏损 7B3w\
 
allowable expenses 可扣税的支出 *[eL~oN.c  
allowance 免税额；津贴；备抵；准备金 ySbqnw'  
allowance for debts 债项的免税额 39 Y(!q  
allowance for depreciation by wear and tear 耗损折旧免税额 @>x pYV  
allowance for funeral expenses 殡殓费的免税额 zNSu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ];+#i"l  
allowance for repairs and outgoings 修葺及支出方面的免税额 65,(4Udz!  
allowance to debtor 给债务人的津贴 J wmT/  
alteration of capital 资本更改 )U:2z-X&e  
alternate trustee 候补受托人 ( #Z`  
amalgamation 合并 ]v G{kAnH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CnN9!~]"  
ambit of charges 征税范围；收费范围 f-2$ L  
amended valuation 经修订的估值 8_H=^a>2  
American Commodities Exchange 美国商品交易所 _)$PKOzbb  
American Express Bank Limited 美国运通银行 A\Txb_x  
American Stock Exchange 美国证券交易所 @^ ik[9^H  
amortization 摊销
Ovw[b2ii  
amount due from banks 存放银行同业的款项 QO{y/{
 
amount due from banks abroad 存放海外银行同业的款项 -V %gVI[  
amount due from holding companies 控股公司欠款 jy2IZ o  
amount due from local banks 存放本港银行同业的款项 .7ayQp  
amount due to banks 银行同业的存款 /q\_&@  
amount due to banks abroad 海外银行同业的存款 ~n!!jM:N  
amount due to holding companies 控股公司存款 M!M!Ni  
amount due to local banks 本港银行同业的存款 =\, qP  
amount due to outport banks 外埠银行同业的存款 f DgD@YCD  
amount for note issue 发行纸币的款额 %m{U& -(l@  
amount of bond 担保契据的款额 kJs^ z  
amount of consideration 代价款额 i;PL\Er:tX  
amount of contribution 供款数额 I/x iT  
amount of indebtedness 负债款额 iF+RnWX\  
amount of principal of the loan 贷款本金额 p3^jGj@  
amount of rates chargeable 应征差饷数额 >i,iOx|E-  
amount of share capital 股本额 bVr*h2p  
amount of sums assured 承保款额 mT*{-n_Zs  
amount of variation 变动幅度 1U\$iy8}  
amount of vote 拨款数额 O(H1P[  
amount payable 应付款额 H/~?@CE(YC  
amount receivable 应收款额 3b[jwCt  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4YU/uQm  
analysis 分析 [LM^),J?  
ancillary risk 附属风险 ;%q39U}  
annual account 周年帐目；周年帐目报表；年度决算；年结 >x:EJV   
annual accounting date 年结日期 w8~K/>!f  
annual allowance 每年免税额；年积金；年度津贴；年津 J?:[$C5  
annual balance 年度余额 Ek.&Sf$cd'  
annual disposable income 每年可动用收入 !$XHQLqF2  
annual estimates 周年预算 ekf$dgoR  
annual fee 年费 3mt%!}S  
annual general meeting 周年大会 {#Q\z>  
annual growth rate 年增率；每年增长率 ~KIDv;HSb[  
annual long-term supplement 长期个案每年补助金 zxZtz  
annual pensionable emolument 可供计算退休金的年薪 = Rc"^oS  
annual report 年报 eQ
X`,9:5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,i`h x, Rg  
annual return 周年报表；周年申报表；每年报税表格 rE!1wc>L  
Annual Return Rules 《周年报表规则》 %.x@gi q  
annual review of consumer prices 每年消费物价回顾 =F%RLpNU4  
annual roll-forward basis 逐年延展方式 3=4SGt5m  
annual salary 年薪 )xl6,bq3  
annual statement 年度报表；年度决算表 f!GHEhQ9  
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 F#q&(  
annuitant 年金受益人 Db03Nk>#  
annuity 年金 \ a-CN>  
annuity contract 年金合约 Fq,N  
annuity on human life 人寿年金 ddpl Pzm#  
antecedent debt 先前的债项 FbSa~uN  
ante-dated cheque 倒填日期支票 /-*hjX$n  
anticipated expenditure 预期开支 \MYU<6{u  
anticipated net profit 预期纯利 KHj6Tg;)  
anticipated revenue 预期收入 6
!7Pm>ml  
anti-inflation measure 反通货膨胀措施 Y\t_&px  
anti-inflationary stance 反通货膨胀立场 [F([  
apparent deficit 表面赤字 ^o<[. )  
apparent financial solvency 表面偿债能力 s^|\9%WD  
apparent partner 表面合伙人 99ASIC!  
application for personal assessment 个人入息课税申请书 KjR4=9MD  
application of fund 资金应用 Uxl(96  
application to release as liquidator and to destruct the books of accounts and documents pVokgUrC  
申请免除清盘人职务及毁灭帐簿与文件 $-pbw@7  
appointed actuary 委任精算师 b6W#SpCF  
appointed auditor 委任核数师；委任审计师 4Z%Y"PL(K  
appointed trustee 委任的受托人 T[Q"}&bB  
appointer 委任人 Gi$gtLtNh  
apportioned pro rata 按比例分摊 bejGfc  
apportionment 分配；分摊 !;}2F
-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P\B3 y+)  
apportionment formula 分摊方程式 LdTIR]  
apportionment of estate duty 遗产税的分摊 ,?b78_,2  
appraisal 估价；评估 V,4.$<e  
appreciable growth 可观增长 03E3cp"  
appreciable impact 显着影响 C!UEXj`l9  
appreciable increase 可观增长 1MQ/r*(  
appreciation 增值；升值 DzDj)7  
appreciation against other currencies 相对其他货币升值 X=_Z(;<&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (wL3 +  
appreciation tax 增值税 X5E '*W  
appropriation 拨款；拨用；拨付 i-13~Dk  
appropriation account 拨款帐目 !UNNjBBP7  
Appropriation Bill 拨款法案 ^87
42.  
appropriation-in-aid system 补助拨款办法 ?V+wjw  
approved assets 核准资产 (Pz8iz  
approved basket stock 认可一篮子证券 R7aXR\ R  
approved budget 核准预算 STT2o=  
approved charitable donation 认可慈善捐款 XJFnih  
approved charitable institution 认可慈善机构 E%*AXkJ'dZ  
approved currency 核准货币；认可货币 dq8+m(7k  
approved estimates 核准预算 ~/c5hyTx  
approved estimates of expenditure 核准开支预算 {!K;`I[]v  
approved overseas insurer 核准海外保险人 q) _r3   
approved overseas trust company 核准海外信托公司 ER<eX4oU  
approved pooled investment fund 核准汇集投资基金 [ -12]3  
approved provident fund scheme 认可公积金计划 [h", D5  
approved provision 核准拨款 *)%dXVf  
approved redeemable share 核准可赎回股份 {})y^L  
approved regional stock 认可地区性证券 ZlM_m >,o  
approved retirement scheme 认可退休金计划 (v;A'BjN  
approved subordinated loan 核准附属贷款 6lU|mJ`M  
arbitrage 套戥；套汇；套利 FE6C6dW{  
arbitrageur 套戥者；套汇者 uX0 Bp8P  
arbitrary amount 临时款项 d^SE)/j  
arrangement 措施；安排；协定 Qp69Sk@H{  
arrears 欠款 Y\8+}g;KR  
arrears of pay 欠付薪酬  ^@q#$/z  
arrears of revenue 逾期未收税款；逾期未收的帐项 +!$dO'0nt,  
articles of association 组织章程；组织细则；组织章程细则 @zs1>\J7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `E;)`J8b  
ascertainment of profit 确定利润 AQn[*  
"Asia Clear" “亚洲结算系统” E4m:1=Nd~]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .;Z.F7{q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5&%fkZ0  
Asian Development Fund [ADF] 亚洲发展基金 j];G*-iv{  
Asian dollar bond 亚洲美元债券 00qZw?%K  
Asian dollar market 亚洲美元市场 QZ0R:TY  
Asian dollar rate 亚洲美元利率 w{P6i<J  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 62NkU)u  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;&`:|Hf*  
asked price 沽盘；喊价；索价；卖方报价 >nNl^ yqW  
assessable income 应评税入息 T{;=#rG<  
assessable loss 应评税亏损 =+(Q.LmhC  
assessable profit 应评税利润 l'2H4W_+  
assessable value 应评税值 y*|L:!   
assessed profit 估定利润 x~(y "^ph  
assessed value 经评估价值 &G=0  
assessment 评税；评定；估价；评税单 =BW9/fG  
assessment number 评税编号；估价编号 GWh|FEqUbf  
assessment of additional tax 补加税评税 9TW8o}k`  
assessment of performance 业绩评估；实绩评价 a^/K?lAB8  
Assessor 评税主任 a(!3Afi  
asset price bubbles 资产价格泡沫 LO}z)j~W  
asset-backed securities 具资产保证的证券 4]u,x`6C  
assets accretion 资产增值 .' IeHh  
assets and liabilities 资产与负债 Q %y,;N"ro  
assets betterment statement 资产递增表；资产改进表 rBD2Si=  
assets lending 实物放款；有抵押贷款 *s36OF!  
assets of the company passing on the death 死者去世时转移的公司资产 J;HkTT  
assets pledged as security for liabilities 用作负债抵押的资产 S]b xQa+  
assets portfolio 资产投资组合 N.n1<  
assets price 资产价格 H\f/n`@,G  
assets quality 资产质素 _M&{^d  
assets realization 资产变现 :'ihE\j  
assets refinancing arrangement 资产再集资安排 T8mY#^sW_  
assets securitization 资产证券化 .SBc5KX  
assets situated outside Hong Kong 在香港以外地方的资产 jRwa0Px(  
assets stripping 削减资产；拆卖资产 mOSCkp{<e  
assets value 资产值  mc~`  
assignee 承让人 s/PhXf\MN  
assignment 转让；转让书；转让契 fT x4vlI4  
assignment of interest 权益转让 ] EV`dIk  
assignment of letters patent and trade mark 专利证书及商标转让 ~RCg.&[ou  
assignment of property 物业转让；物业转让书 M0L-u  
assignment right 转让权 7>KQRLw  
assignor 转让人 [DL|Ht>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 tUrNp~ve,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?0m?7{  
associate member 附属会员 u<C$'V  
associated body corporate 相联法人团体 TL]
bY'%  
associated company 相联公司；联属公司 <YSg~T  
associated corporation 相联法团 'me:Zd  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] M.t@@wq  
公认会计师公会〔英国〕 5C*?1& !  
Association of Futures Exchange Brokers 香港期货经纪协会 CJ:uYXJJ:z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /xF 9:r  
association of underwriters 承保人组织 6VGo>b;  
assumption of control 接管 0+p 5/5  
assurance 担保；保险；转易；转易书 CBIT`k.+  
assurance of interest 权益的转易 9G+y.^/6  
at 19XX price 按一九ＸＸ年价格计算 z=[l.Af_  
at a discount 按赔价计算；按贴水价格计算；打折扣 Slo9#26  
at a premium 按溢价计算；按升水价格计算 |C|:i@c H  
at call 通知付款；按通知 a/QIJ*0  
at constant market price 按固定市价计算 `{%-*f^  
at constant price 按固定价格计算 h2AGEg'g2[  
at cost 按成本计算 2>ys2:z  
at current market price 按当时市价计算；按现时市价计算 #*\
Ry/9Q  
at current price 按当时价格计算；按现时价格计算 qZ233pc  
at factor cost 按要素成本计算；按生产要素成本计算 vD_u[j]  
at money-of-the-day price 按付款当日价格计算 ([1=>Jw"  
at or better 按指定或较佳价位〔买卖指令〕 aDXpkG0E  
at par 按面值计算；平价 .byc;9M%  
at sight 见票即付 SC]6F
*  
at the close 按收市盘 Z%KL[R}^w;  
at the opening 按开市盘 l,^xX=,  
attestation 见证；见证条款 )4Bwt`VX  
at-the-money option 平价期权 R2SBhs,+R  
attorney 受权人；受托代表人 6(,ItMbI  
attornment 新拥有人承认书 P`z7@9*j  
attributable profit 可归属利润 9A(n_Rs7?  
attributable share value 可归属股份价值 +J%
6bn)U  
Auckland Stock Exchange 奥克兰证券交易所 }Z^FEd"y  
auction 拍卖 c 3}x)aQ  
auctioneer 拍卖商 w<btv]X1  
audit 审计；核数 )Kxs@F  
Audit Commission 审计署 6|%^pjX5  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Io2,% !D  
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〕 *h>OW  
audit review 帐目审查 ;g&7*1E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0PR4g}"  
audited account 审计帐目；经审计的帐目 8rla0d@  
audited annual account 经审计的周年帐目 tP&{ J^G  
audited balance sheet 经审计的资产负债表 7 FEzak'  
auditor 核数师；核数主任；审计师 PpW A f\  
auditor's certificate 核数师证明书；审计师证明书 RA!x  
auditor's report 核数师报告；审计师报告 t>XZ3  
Aussie bond 澳元债券 fF\*v  
austerity budget 紧缩预算 )J{.Cx<E  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 GU2]/\W*a  
Australia All Ordinaries Index 澳洲所有普通股票指数 owP6dtd)  
Australian Dollar [AUD] 澳元 o]dK^[/*  
Australian Options Market 澳大利亚期权市场 2Y9y5[K,F)  
Australian Securities Commission 澳洲证券事务监察委员会 "tqS|ok.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 unx;m$-c  
Australian Stock Exchange 澳大利亚证券交易所 3S;>ki4(0  
Austrian Schilling [ATS] 奥地利先令 muW`pm  
authentication 认证；鉴证 Bi'I18<  
authority to purchase 委托购买证；委购书 J11dqj  
authorization 认可；核准；授权；授权书 Pw0{.W~r  
authorization by direction 指示授权 `'dX/d  
authorization by instruction 指令授权 @\#'oIc|  
authorization by warrant 令状授权 B.{8/.4  
authorization of unit trust 单位信托的认可 l_UXrnm/N  
authorized agent 指定代理人 rOs)B21/  
authorized capital 法定资本 u?F7L8q]  
authorized clerk 出市员 @hE7r-}]  
authorized dealer 认可交易商 pyu46iE)  
authorized financial institution 认可财务机构 se4w~\/  
authorized fund 认可基金 F! |TW6)gv  
authorized fund house 获授权的基金公司；认可基金公司 I|Vk.,  
authorized institution 认可机构 ?FkQe~FN{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 N:m@D][/sW  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <|mE9u  
authorized insurer 获授权保险人；获认可承保人 ,e}mR>i=e  
authorized investment 特准投资项目 *?EjYI  
authorized person 获授权人 fx8y`8}_  
authorized representative 获授权代表 ZE5-i@1  
authorized share capital 法定股本 2<`gs(oxXe  
automated quotation system 自动报价系统 |6\FI?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] V
2WUM+`uT  
自动交易系统〔香港期货交易所有限公司〕 -MVNXAKnZ  
automatic adjustment mechanism 自动调整机制 ; |
E! |w  
automatic adjustment system 自动调整系统 ^EnNbFI  
Automatic Clearing House 自动票据交换所 wFKu
Sd  
automatic exchange rates accumulation system 自动化汇率累集系统 >\^N\&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Requ.?!fG;  
automatic teller machine [ATM] 自动柜员机 7J#g1  
autopay 自动转帐 U'f$YVc  
available assets 可用资产 wa-_
O<  
available fiscal reserve 现存财政储备 o3kt0NuF,  
available profit 可用利润 G_7ks]u-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m-~V+JU;x  
average 平均；平均数；海损 CDwFVR'_Af  
average basic salary 平均基本薪金 X^?|Sz<^E  
average consumer expenditure 平均消费开支；一般消费开支 7]<F>97  
average cost 平均成本 vV$hGS(f~  
average cost of land production 增辟土地平均成本 p*(U*8Q  
average daily turnover 平均每日成交额 M ,.0[+  
average daily wage rate 平均每日工资率 Q6s5#7h'"  
average expenditure pattern 平均开支模式 mjkw&2  
average growth rate 平均增长率 X#f+m) S  
average net fixed assets 固定资产平均净值 .=et{\  
average of relatives 相对价格平均数 f4A4  
average price 平均价格 $?CBX27AV  
average propensity to consume 平均消费倾向；一般消费倾向 qr<-eJf  
average propensity to save 平均储蓄倾向；一般储蓄倾向 UH1S_:6  
average rate 平均率 &deZ  
average revenue 平均收入；平均收益 U{U:8==  
average stock 平均库存；平均存货 RGx]DP$5G  
average yearly rent 平均年租 ,6%hu|Y
*  
avoidance of double taxation 避免双重课税 .f?qUg  
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 d-#u/{jG)  
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