一些有用的会计术语(也不知道发的地方对不对)A

A: YC')vv3o(  
A share Ａ股；甲类股份 y0`; br\X  
abatement of tax 减税；减扣免税额 P;o{t  
ABN AMRO Bank N.V. 荷兰银行 JsNj!aeU%  
above-the-line expenditure 线上项目支出；经常预算支出 qS9<_if2  
above-the-line receipt 线上项目收入；经常预算收入 = pn;b1=  
ABSA Asia Limited 南非联合亚洲有限公司 ~M8|r!_  
absolute change 绝对数值变更 Cf9{lhE8  
absolute expenditure 实际开支 6 &0r/r  
absolute guideline figure 绝对准则数字 v? OUd^  
absolute interest 绝对权益 %S%IW  
absolute order of discharge 绝对破产解除令 Hi$R"O (  
absolute profit margin 绝对利润幅度 @6|<c  
absolute value 实值；绝对值 (xHu@l!]  
absolutely vested interest 绝对既得权益 i1XRBC9  
absorbed cost 已吸收成本；已分摊成本 l5.k2{'  
absorption 吸收；分摊；合并 ^lt2,x  
absorption rate 吸收率；摊配率；分摊率 ZE-vroh  
ACB Finance Limited 亚洲商业财务有限公司 x"g)pGsT  
acceptable form of reciprocity 合理的互惠条件 S3l^h4  
acceptable rate 适当利率；适当汇率 wU>Fz*  
acceptance agreement 承兑协议 #:+F  
acceptance for honour 参加承兑 1Y*k"[?dW  
acceptor 承兑人；接受人；受票人 8lzoiA_9  
acceptor for honour 参加承兑人 !+A%`m  
accident insurance 意外保险 )obgEJ7Y`l  
Accident Insurance Association of Hong Kong 香港意外保险公会 H`'a|Y  
accident insurance scheme 意外保险计划 w7.,ch  
accident year basis 意外年度基准 T.3{}230<  
accommodation 通融；贷款 tsL ; wT_  
accommodation bill 通融票据；空头票据 l _%<U  
accommodation party 汇票代发人 bm 4RR
I  
account balance 帐户余额；帐户结余 g4b#U\D@)/  
account book 帐簿 IdN3Ea]  
account collected in advance 预收款项
/ Ws>;0  
account current book 往来帐簿 Sc
/l.]k+  
account of after-acquired property 事后取得的财产报告 u*): D~A  
account of defaulter 拖欠帐目 }6!/Nb  
account payable 应付帐款 C#nT@;VO5  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2.I|8d[  
account receivable 应收帐款 |T@SlNi]  
account receivable report 应收帐款报表 |=*)a2  
account statement 结单；帐单；会计财务报表 M:GpyE
%  
account title 帐户名称；会计科目 nj:w1E/R  
accountant's report 会计师报告 "3\y~<8%'  
Accountant's Report Rules 会计师报告规则 ||>4XDV#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hNsi 8/  
Accounting Arrangements 《会计安排》 `MCiybl,&P  
accounting basis 会计基础 *U,JQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 NS2vA>n8R  
Accounting Circular 《会计通告》 xYCJO(&  
accounting class 会计类别 h?p_jI  
accounting date 记帐日期；会计结算日期 E& i (T2c  
accounting for money 款项核算 i
n/~' u  
Accounting Officer 会计主任 w~)tEN>  
accounting period 会计报告期；会计期 S'8+jY  
accounting policy 会计政策；会计方针 +^+'.xQ  
accounting practice 会计惯例 \c4jGJ  
accounting principle 会计准则 Q5T3  
accounting record 会计记录 vhbHt_!u&  
accounting report 会计报告 ^;<d<V}*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N-?5[T"  
Accounting Society of China 中国会计学会 +T@BOYhgq  
accounting statement 会计报表 D<d,9S,)  
accounting system 会计制度；会计系统 8 5X}CCQ  
accounting transaction 会计事项；帐务交易 lUB?eQuN_  
accounting treatment 会计处理 &`@YdZtd"  
accounting year 会计年度 D\&S {  
accretion 增值；添加 Ao8ua|:  
accrual 应计项目；应累算数目 Y4HN1  
accrual basis 应计制；权责发生制 #WSqh +  
accrual basis accounting 应计制会计；权责发生制会计 %]&$VVVh  
accrue 应累算；应计 qvSYrnpn  
accrued benefit 应累算利益 :Q>e54]'&  
accrued charges 应计费用 p$9Aadi]  
accrued cumulative preference share dividend 应累算的累积优先股股息 / Qd` ?  
accrued expenses 应累算费用 U,#x\[3!Jt  
accrued interest payable 应付利息；应计未付利息 }n4 T!N  
accrued interest receivable 应收利息；应计未收利息 UjQz  
accrued right 累算权益 '*mZ/O-  
accruing profit 应累算的利润 qWheoyAB  
accumulated fiscal reserve 累积财政储备 k\.9iI'6  
accumulated profit 累积利润；滚存溢利 17Cb{Q  
accumulated reserve 累积储备 uAeo&|&  
accumulation of surplus income 累积收益盈余 u6Gqg(7hw  
acquired assets 既得资产 FHQ`T\fC$@  
acquisition 收购；购置；取得 Au'y(KB  
acquisition cost 购置成本 ,{HQK
Hg  
acquisition expenses 购置费用 k3qQU)  
acquisition of 100% interest 收购全部股权 vvv'!\'#  
acquisition of control 取得控制权 v,ZYh w  
acquisition of fixed assets 购置固定资产 d-B+s%>D  
acquisition of shell “买壳” ?-<lIFFh  
acquisition price 收购价 m%`YAD@2z  
act of God 天灾 jeWv~JA%L|  
acting partner 执事合伙人 &|{1Ws  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cl4z%qv*  
active partner 积极参与的合伙人 {73V?#P4  
active trading 交投活跃 ^#<L!yo^  
actual circulation 实际流通 {\D&
*  
actual cost 实际成本 
KJ'ID  
actual expenditure 实际开支；实际支出 qx5`l
m~L  
actual income 实际入息；实际收入；实际收益 i`2SebDj'w  
actual market 现货市场 c%/b*nQ(=  
actual price 现货价；实际价格 \L(cFjLIl  
actual profit 实际利润 |qn2b=  
actual quotation 实盘；实际价位；实际报价 W
:]2Tp  
actual year basis 按实际年度计算 ]5"k%v|  
actuals 实货 t<Yi!6  
actuarial investigation 精算调查 "jum*<QZz  
actuarial principle 精算原则 PiKP.  
actuarial report 精算师报告 o@zx
zZWg  
Actuarial Society of Hong Kong 香港精算学会 :TU|:2+  
actuarial valuation 精算师估值 ZQE1]ht  
actuary 精算师 z qq  
ad referendum agreement 暂定协议；有待覆核的协定 VQHB}Y@^  
ad valorem duty 从价税；按值征税 vd[7Pxe  
ad valorem duty system 从价税制 Sc[#]2 }  
ad valorem fee 从价费 q k^FyZ<  
ad valorem tariff 从价关税 I;t@wbY,  
additional allowance 额外免税额 tJ6@Ot  
additional amount for unexpired risk 未过期风险的额外款额 J;>epM;*  
additional assessable profit 补加应评税利润 CVa>5vt  
additional assessment 补加评税 1z8"Gk6  
additional commitment 额外承担 <3{MS],<<  
additional commitment vote 额外承担拨款 >n09K8 A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Jx.fDVJ  
additional dependent parent allowance 供养父母额外免税额 am]M2+,2Ip  
additional provision 额外拨款 Mqd'XU0L  
additional stamp duty 附加印花税 I@KM2KMN  
additional tax 补加税罚款；补加税款 -j3Lgm  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CK7([>2  
adjudged bankrupt 被裁定破产 xUdGSr50  
adjudicated bankrupt 裁定破产人 wli cuY?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 JLE&nbKS  
adjudication of bankruptcy 裁定破产；宣告破产 OKMdyyO<l  
adjudication of insolvency 裁定无力偿还债务 s
r6BC.  
adjusted actual 经调整的实数；调整后的实数 {h+8^   
adjusted current assets 经调整的流动资产；调整后的流动资产 Y.Zd_,qy  
adjusted figure 经调整的数字；调整后的数额 |&=-Nm  
adjusted liabilities 经调整的负债；调整后的负债 2nkA%^tR  
adjusted loss 经调整的亏损；调整后的亏损 =8T!ldVxES  
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 6]?%1HSi  
adjusted profit 经调整的利润；调整后的利润 ~-zTY&c_  
adjusted surplus 经调整的盈余额；调整后的盈余额 le'RU1k  
adjusted value 经调整的价值；调整后的价值 NbU`_^oC  
adjustment 调整；修订；理算〔保险〕 =o##z5j K  
adjustment centre 调剂中心 2
L](4Q[M  
adjustment lag 调整过程的时间差距；调整时差 GM%OO)dO}  
adjustment mechanism 调整机制 y8~OkdlN#  
adjustment of loss 亏损调整 SCcvU4`o  
adjustment process 调整过程；调整程序 G*9>TavE  
adjustment range 调整幅度 :0l+x0l}  
administered exchange rate 受管制汇率 *2X~NJCt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3 ,>M-F  
administration expenses 行政费用 $os]$5(  
administration fee 手续费；行政费 ;Sivu-%  
administration in bankruptcy 破产管理 %1Q:{m  
administration order 遗产管理令 0A)0Zw  
administrator 管理人；遗产管理人 V8M()7uJ  
administrator of the estate 遗产管理人 Gw<D'b)!  
admission of debt 债项承认书 !l $d^y345  
admission of proof 接纳债权证明 w{W+WJ  
advance 放贷款项；垫付款项；预支款项；预付款项 P5<9;PPbZ  
advance account 暂支帐目；预付款帐户 A O:F*%Q u  
advance compensation 预付补偿金 c#N4XsG,  
advance from shareholder 股东垫款 lr>NG,N  
advance pending reimbursement 预支以待日后付还 [ey# ,&T  
advanced economy 先进经济体系 `MI;.t  
advancement 预付；预付财产 uB I/3aQ  
advances warrant 垫款令 g{
]6*`/Z  
advancing 贷出 #%;Uh  
adverse balance 逆差 Nu"v .]Y2  
adverse exchange 逆汇 |eu8;~A  
advertisement addressed to shareholders 在报章刊登的致股东通告 yt
IPY7E  
advice for collection 托收通知书 oVpZR$  
advice of drawing 提款通知书；汇票通知书 WoZU} T-  
advice of payment 付款通知 ;W?#l$R  
Advisory Committee [Securities and Futures Commission] RK!9(^Ja  
谘询委员会〔证券及期货事务监察委员会〕 Mr)t>4  
Advisory Committee on Diversification 经济多元化谘询委员会 h=A  
affidavit 誓章；遗产申报誓章 "bhK%N;  
affidavit of no receipt 述明无收款的誓章 Nnh\FaI  
affiliate 联号；联营公司；附属公司 NuQ!huh  
affiliated company 附属公司；联号；联营公司 ev$:7}h=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 F\DiT|?}  
affordability 负担能力 VP#KoX85  
African Development Bank [AfDB] 非洲开发银行 C.S BJ  
after-acquired property 事后取得的财产 MI`qzC*%  
after-hours dealing 市后交易 w6V/Xp][U  
after-tax profit 税后盈利；税后利润；税后溢利 nc;eNB  
agency agreement 代理协议 C1D:Xi-  
agency expenses 代理机构的开支 y47N(;vy  
agency fee 代理费 \V$qAfP)  
Agency Law 《代理法》 \AwkK3  
agent 代理人；承销人 \}jA1oy  
agent of company 公司代理人 3*h"B$g!  
agent's fee 代理人费；经纪费 lJdBUoO  
aggregate 总计；总数；总体数字 (fF8)4l  
aggregate amount 总款额；总额 sjy
r9AF  
aggregate assets and liabilities 总体资产与负债 K KB+o)*W  
aggregate at constant price 按固定价格计算的总体数字 6MVu"0#  
aggregate demand 总需求 vS8&,wJ!  
aggregate gross position 总持仓量 7%  D4  
aggregate limit 总限额 f5V-;  
aggregate of salaries tax 合计薪俸税 v])ew|  
aggregate performance 总体表现；总体业绩 OE@[a  
aggregate supply 总体供应 Q7aPW\-  
aggregate surplus 总盈余 Jo {:]:  
aggregate total 整体总额 r'*$'QY-N  
aggregate value 总值；合计价值 ?/o 8f7Z  
aggregated basis 合计基准 w,p'$WC*  
aggregated net chargeable income 合计应课税入息实额 FLWVI4*  
aggregation 合并计算；合计；总和 gQPw+0w  
aggregation of incomes of husband and wife 夫妇入息合并计算 QJ XP-  
aggregation of property 财产的总和 9-pt}U  
agio 差价；贴水 %aNm j)L  
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》 <Z%=lwtX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,\6Vb*G|E>  
《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》 712nD ?>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment G`FYEmD  
《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》 I}_}VSG(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment BY~Tc5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 vIRT$W' O}  
agreement for a settlement 授产协议 r:bJU1P1$s  
agreement for assignment 转让协议 qofAA!3z  
agreement for sale 售卖协议；买卖协议 Z5vdH5?!r  
agreement for sale and purchase 买卖协议 vxmX5.  
agreement for the payment of interest 支付利息协议 -0^]:  
agreement for the repayment of money 还款协议 VM%g QOo<  
agreement of reinsurance 再保险协议 t+U.4mS-  
Agricultural Bank of China 中国农业银行 KZ%i&w#<  
air passenger departure tax 飞机乘客离境税 |]9@JdmV  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  T01Iu  
airport tax 机场税 OIPY,cj~  
alcohol duty 酒精税 u!K1K3T6k  
alienation 让与；让渡；转让 FoetP`   
alimony 生活费；赡养费 01'>[h#_n  
All Ordinaries Index [AOI] 所有普通股指数 MDlH[PJ@i  
all risks 全险；综合险 ]CzK{-
W  
All Sales Record for Stock Market 《股票市场成交报告》 u#Ig!7iUu  
Allied Capital Resources Limited 新联财务有限公司 zr|DC] 3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 I>;{BYPV  
allocation letter 拨款信件 yJI~{VmU7  
allocation of fund 分配款项；预留款项 JdS,s5Z>  
allocation of profit 利润分配；溢利分配 R;!,(l  
allocation warrant 拨款令 !mxH/{+|n  
allotment 分配；配股 BEOPZ[Q|c  
allotment notice 股份配售通知；配股通知 O^cC+@l!4  
allotment of shares 股份分配 qnp}#BZ  
allowable 可获宽免；免税的 n<C] 6H  
allowable business loss 可扣除的营业亏损 <L]Gk]k_R  
allowable expenses 可扣税的支出 ?0; 2ct  
allowance 免税额；津贴；备抵；准备金 TaRPMKk  
allowance for debts 债项的免税额 Z[nHo'  
allowance for depreciation by wear and tear 耗损折旧免税额 p}QDX*/sSu  
allowance for funeral expenses 殡殓费的免税额  WwB_L.{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [OCjYC`  
allowance for repairs and outgoings 修葺及支出方面的免税额 J9[7AiEd(/  
allowance to debtor 给债务人的津贴 TLsF c^X  
alteration of capital 资本更改 {5Bj*m5  
alternate trustee 候补受托人 q}t]lD %C  
amalgamation 合并 @:?[R&`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d^=)n-!T  
ambit of charges 征税范围；收费范围 gF,=rT1:>r  
amended valuation 经修订的估值 }i8y/CA  
American Commodities Exchange 美国商品交易所 #^L&H oo6  
American Express Bank Limited 美国运通银行 ^s{Ff+]W  
American Stock Exchange 美国证券交易所 0#WN2f, <:  
amortization 摊销 ?b+Y])SJK  
amount due from banks 存放银行同业的款项 ~P'.R.e  
amount due from banks abroad 存放海外银行同业的款项 4gen,^Ij  
amount due from holding companies 控股公司欠款 ^.6yzlY  
amount due from local banks 存放本港银行同业的款项 )g'J'_Sl  
amount due to banks 银行同业的存款 V*@aE  
amount due to banks abroad 海外银行同业的存款 ;M.Q=#;E  
amount due to holding companies 控股公司存款 0OM^,5%8  
amount due to local banks 本港银行同业的存款 M=raKb?F  
amount due to outport banks 外埠银行同业的存款 4 eLZ  
amount for note issue 发行纸币的款额 1b3 a(^^E  
amount of bond 担保契据的款额 DKjiooD  
amount of consideration 代价款额 9E
^!i  
amount of contribution 供款数额 g[(@@TiG  
amount of indebtedness 负债款额 .aT@'a{F  
amount of principal of the loan 贷款本金额 K;6#v%  
amount of rates chargeable 应征差饷数额 ':(AiD-}  
amount of share capital 股本额 M#gxiN  
amount of sums assured 承保款额 "%Ok3Rvv  
amount of variation 变动幅度 ." xP{  
amount of vote 拨款数额 m8L *LB  
amount payable 应付款额 KM;H '~PZi  
amount receivable 应收款额 ,1{qZ(l1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jc"sPrv5  
analysis 分析 (}39f  
ancillary risk 附属风险 4J5zSTw  
annual account 周年帐目；周年帐目报表；年度决算；年结 o4" [{LyT  
annual accounting date 年结日期 1L!;lP2  
annual allowance 每年免税额；年积金；年度津贴；年津 !MKecRG_  
annual balance 年度余额 )J[m>tyY5
 
annual disposable income 每年可动用收入 Z9DfwWI2nu  
annual estimates 周年预算 N)"8CvQL  
annual fee 年费 [_JdV(]$  
annual general meeting 周年大会 vi}16V84l  
annual growth rate 年增率；每年增长率 Ca'BE#q  
annual long-term supplement 长期个案每年补助金 44u)F@)  
annual pensionable emolument 可供计算退休金的年薪 Yk|6?e{+)  
annual report 年报 sbmtx/%U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +bE{g@%@+  
annual return 周年报表；周年申报表；每年报税表格 %4LoEm=U  
Annual Return Rules 《周年报表规则》 KyNu8s
k  
annual review of consumer prices 每年消费物价回顾 K[icVT2v~  
annual roll-forward basis 逐年延展方式 + Tp% *  
annual salary 年薪 lMFo)4&P  
annual statement 年度报表；年度决算表 ym|7i9  
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 L?/AKg  
annuitant 年金受益人 S=,czs3N  
annuity 年金 l6bY!I>  
annuity contract 年金合约 1gV?}'jq  
annuity on human life 人寿年金 3*<@PXpK&  
antecedent debt 先前的债项 \1Y|$:T/  
ante-dated cheque 倒填日期支票 kf'(u..G  
anticipated expenditure 预期开支 ^y@ W\  
anticipated net profit 预期纯利 $U?]^  
anticipated revenue 预期收入 svmb~n&x6  
anti-inflation measure 反通货膨胀措施 Ef`'r))  
anti-inflationary stance 反通货膨胀立场 ``CM7|)>`  
apparent deficit 表面赤字 7"'RE95  
apparent financial solvency 表面偿债能力 ~-k,$J?7  
apparent partner 表面合伙人 #//xOL3J  
application for personal assessment 个人入息课税申请书 &9flNoNR9  
application of fund 资金应用 P*!`AWn  
application to release as liquidator and to destruct the books of accounts and documents JH\:9B+:L  
申请免除清盘人职务及毁灭帐簿与文件 Hl}lxK,]  
appointed actuary 委任精算师 :f[ w  
appointed auditor 委任核数师；委任审计师 eE'P)^KV  
appointed trustee 委任的受托人 _O}m0c   
appointer 委任人 2"G9?)d9  
apportioned pro rata 按比例分摊 { YQS fk  
apportionment 分配；分摊 p?L%'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (e'8>Pv  
apportionment formula 分摊方程式 RTh=x.  
apportionment of estate duty 遗产税的分摊 O8 .iP+  
appraisal 估价；评估 v's1&%sM  
appreciable growth 可观增长 D;P=\i>9-  
appreciable impact 显着影响 BSMb(EnqX  
appreciable increase 可观增长 f!kZyD7  
appreciation 增值；升值
)l`Ks  
appreciation against other currencies 相对其他货币升值 +A?P4}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Bug.>ln1  
appreciation tax 增值税 d3q%[[@  
appropriation 拨款；拨用；拨付 e#/&A5#Ya  
appropriation account 拨款帐目 QwX81*nx  
Appropriation Bill 拨款法案 Zy+ERaF|]  
appropriation-in-aid system 补助拨款办法 EK4%4<"  
approved assets 核准资产
{
3
 
approved basket stock 认可一篮子证券 S%MDQTM  
approved budget 核准预算 HVus\s\&y%  
approved charitable donation 认可慈善捐款 MU$tX  
approved charitable institution 认可慈善机构 u~OlJ1V  
approved currency 核准货币；认可货币 T!,5dt8L  
approved estimates 核准预算 Bg),Q8\I  
approved estimates of expenditure 核准开支预算 ^mq(j_E.  
approved overseas insurer 核准海外保险人 -7&ywgxl  
approved overseas trust company 核准海外信托公司 )'m;a_r`  
approved pooled investment fund 核准汇集投资基金 }@HgFM"  
approved provident fund scheme 认可公积金计划 ei4LE XQ16  
approved provision 核准拨款 U^KWRqt  
approved redeemable share 核准可赎回股份 !!Ww#x~k$[  
approved regional stock 认可地区性证券 ^gcB+  
approved retirement scheme 认可退休金计划 bdWdvd:  
approved subordinated loan 核准附属贷款 xF{%@t  
arbitrage 套戥；套汇；套利 _h<rVcl!wX  
arbitrageur 套戥者；套汇者 KNmU2-%l  
arbitrary amount 临时款项 m+XHFU  
arrangement 措施；安排；协定 #8h7C8]&  
arrears 欠款 DyqqY$ vH(  
arrears of pay 欠付薪酬 -]
^JaQw  
arrears of revenue 逾期未收税款；逾期未收的帐项
;+\h$  
articles of association 组织章程；组织细则；组织章程细则 lPR^~&
/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KS8@A/f  
ascertainment of profit 确定利润 i@+m<YS:2>  
"Asia Clear" “亚洲结算系统” )tBz=hy#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 </;e$fh`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .hH_1Mo
8  
Asian Development Fund [ADF] 亚洲发展基金 l1T`[2  
Asian dollar bond 亚洲美元债券 Y0g]-B  
Asian dollar market 亚洲美元市场 oIO@#   
Asian dollar rate 亚洲美元利率 0JtM|Mg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 DU6j0lz  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 LN+x!#:e  
asked price 沽盘；喊价；索价；卖方报价 bJn&Y  
assessable income 应评税入息 9~`#aQG T  
assessable loss 应评税亏损 xw
o*kFg  
assessable profit 应评税利润 wKi#5k2  
assessable value 应评税值 ^S`hKv&87  
assessed profit 估定利润 SWw!s&lP&  
assessed value 经评估价值 J.JD8o9sa  
assessment 评税；评定；估价；评税单 'a0M.*f}G  
assessment number 评税编号；估价编号 ,iYhD-"'  
assessment of additional tax 补加税评税 >rlUV"8jY;  
assessment of performance 业绩评估；实绩评价 ynw(wSH=  
Assessor 评税主任 GcN}I=4|  
asset price bubbles 资产价格泡沫 Lx>[`QT  
asset-backed securities 具资产保证的证券 +-qk\sQ  
assets accretion 资产增值 ez32k[eV!  
assets and liabilities 资产与负债 ,oH\rrglf  
assets betterment statement 资产递增表；资产改进表 $B?8\>_?  
assets lending 实物放款；有抵押贷款 EeMKo  
assets of the company passing on the death 死者去世时转移的公司资产 =7e!'cF[  
assets pledged as security for liabilities 用作负债抵押的资产 Ze>R@rK  
assets portfolio 资产投资组合 P Ptmh. }e  
assets price 资产价格 T(u;<}e@[  
assets quality 资产质素 +JYb)rn$^  
assets realization 资产变现 t
RI<K  
assets refinancing arrangement 资产再集资安排 "y~*1kBu  
assets securitization 资产证券化 q`mxN!1[  
assets situated outside Hong Kong 在香港以外地方的资产 sDBSc:5+e  
assets stripping 削减资产；拆卖资产 ~8&->?{  
assets value 资产值 ! 7V>gWhR  
assignee 承让人 H_@6!R2  
assignment 转让；转让书；转让契 q`PA~C];  
assignment of interest 权益转让 1|8Bv0-b  
assignment of letters patent and trade mark 专利证书及商标转让 b;D  
assignment of property 物业转让；物业转让书 7yu-xnt3s  
assignment right 转让权 B?&0NpVD  
assignor 转让人 W#!AZ!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 WYF8?1dt +  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 FR6 W-L  
associate member 附属会员 6IRRRtO(  
associated body corporate 相联法人团体 9IXy96]]6  
associated company 相联公司；联属公司 8nBYP+t,e  
associated corporation 相联法团 #Hr'plg 8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] s:lH4B  
公认会计师公会〔英国〕 y@v)kN)Y9\  
Association of Futures Exchange Brokers 香港期货经纪协会 {HY3E}YJL  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <ot`0  
association of underwriters 承保人组织 KWDH 35  
assumption of control 接管 tJu:N'=Dy  
assurance 担保；保险；转易；转易书 rD21:1s  
assurance of interest 权益的转易 S-mpob)  
at 19XX price 按一九ＸＸ年价格计算 H.|I|XRG/  
at a discount 按赔价计算；按贴水价格计算；打折扣 BegO\0%+  
at a premium 按溢价计算；按升水价格计算 !S&/Zp  
at call 通知付款；按通知 ?@P
SD\  
at constant market price 按固定市价计算 P9m
  
at constant price 按固定价格计算 a$?d_BX  
at cost 按成本计算 z\<,}x}V  
at current market price 按当时市价计算；按现时市价计算 ma-GvWD2  
at current price 按当时价格计算；按现时价格计算 yCR8c,
'8  
at factor cost 按要素成本计算；按生产要素成本计算 C.ynOo,W  
at money-of-the-day price 按付款当日价格计算 j5R0e}/r  
at or better 按指定或较佳价位〔买卖指令〕 p,k1*|j  
at par 按面值计算；平价 h1(i
/{}:  
at sight 见票即付 1o/(fy  
at the close 按收市盘 OcMB)1uh\  
at the opening 按开市盘 >"1EN5W  
attestation 见证；见证条款 T^]]z}k  
at-the-money option 平价期权 xGr{ad.N  
attorney 受权人；受托代表人 G*EF_N.G0  
attornment 新拥有人承认书 qJs_ahy(  
attributable profit 可归属利润 ':}9>B3 S  
attributable share value 可归属股份价值 h/A\QW8Sd  
Auckland Stock Exchange 奥克兰证券交易所 ;]xc}4@=mg  
auction 拍卖 _)<5c!  
auctioneer 拍卖商 uQbag]&j  
audit 审计；核数 M 2| k.  
Audit Commission 审计署 b=S"o )>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] u
SYI X  
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〕 Y*pXbztP  
audit review 帐目审查 V?*fl^f  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 v+xrnz  
audited account 审计帐目；经审计的帐目 $X;O
K  
audited annual account 经审计的周年帐目 vh&~Y].W Y  
audited balance sheet 经审计的资产负债表 p@q20>^u  
auditor 核数师；核数主任；审计师 5N>flQ  
auditor's certificate 核数师证明书；审计师证明书 \C~6 '  
auditor's report 核数师报告；审计师报告 c}$>UhLe  
Aussie bond 澳元债券 h{o,
*QL  
austerity budget 紧缩预算 `+(n+QS _  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bxPa|s?  
Australia All Ordinaries Index 澳洲所有普通股票指数 {q$U\y%Rq  
Australian Dollar [AUD] 澳元 w5y.kc;  
Australian Options Market 澳大利亚期权市场 e8):'Cb   
Australian Securities Commission 澳洲证券事务监察委员会 !XjZt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <t!0{FJ  
Australian Stock Exchange 澳大利亚证券交易所 %"c;kvw  
Austrian Schilling [ATS] 奥地利先令 Mu:zWLM*M  
authentication 认证；鉴证 ?r(vX
q\  
authority to purchase 委托购买证；委购书 &S
*{a  
authorization 认可；核准；授权；授权书 |O)ZjLx  
authorization by direction 指示授权 B>'J5bZsw  
authorization by instruction 指令授权 mpD.x5jm<  
authorization by warrant 令状授权 x])j]k  
authorization of unit trust 单位信托的认可 uL7}JQ,  
authorized agent 指定代理人 gA_oJW4_  
authorized capital 法定资本 -">Tvi4  
authorized clerk 出市员 $#/8l58  
authorized dealer 认可交易商 C$q-WoTM(  
authorized financial institution 认可财务机构  8zRw\]?  
authorized fund 认可基金 8?m=Vw<kIZ  
authorized fund house 获授权的基金公司；认可基金公司 ub
ZuvWZ  
authorized institution 认可机构 65@GXn[W_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >Giw\|:f(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 jxW/"Q   
authorized insurer 获授权保险人；获认可承保人 ?nu<)~r53  
authorized investment 特准投资项目 J R~s`>2  
authorized person 获授权人 LjGLi>kI~  
authorized representative 获授权代表 GCQOjqiR  
authorized share capital 法定股本 RF6]_-  
automated quotation system 自动报价系统 IeChz d  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] kz1Z K  
自动交易系统〔香港期货交易所有限公司〕 qooTRqc#,  
automatic adjustment mechanism 自动调整机制 7o+VhW<|5  
automatic adjustment system 自动调整系统 3Jda:  
Automatic Clearing House 自动票据交换所 &q4~WRnzJk  
automatic exchange rates accumulation system 自动化汇率累集系统 H/W&a2R^P  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Dz.kJ_"Ro  
automatic teller machine [ATM] 自动柜员机 NI:OL  
autopay 自动转帐 |9 *$6Y  
available assets 可用资产 yTbtS-  
available fiscal reserve 现存财政储备 K; hP0J  
available profit 可用利润 }Dcpe M?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 OmK0-fa/  
average 平均；平均数；海损 .ozBa778u
 
average basic salary 平均基本薪金 >d .
|I&  
average consumer expenditure 平均消费开支；一般消费开支 S=< ]u  
average cost 平均成本 #0*I|gfV  
average cost of land production 增辟土地平均成本 A ?~4Pe  
average daily turnover 平均每日成交额 lr)MySsu#H  
average daily wage rate 平均每日工资率 <.lN'i;(  
average expenditure pattern 平均开支模式 # 6?2 2Os  
average growth rate 平均增长率 WH $*\IGJL  
average net fixed assets 固定资产平均净值 *x#5S.i1  
average of relatives 相对价格平均数 -"^"& )
  
average price 平均价格 +&X>ul  
average propensity to consume 平均消费倾向；一般消费倾向 vcy+p]6KE-  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |M<R{Tt}nf  
average rate 平均率 } -hH2  
average revenue 平均收入；平均收益 \sVzBHy d  
average stock 平均库存；平均存货 EG=U](8T  
average yearly rent 平均年租 },5LrX`L  
avoidance of double taxation 避免双重课税 [A!=Hv_$  
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 C}XB%:5H5  
OH+
2)X  
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