一些有用的会计术语(也不知道发的地方对不对)A

A: )x5t']w`K  
A share Ａ股；甲类股份 NJ^Bv`  
abatement of tax 减税；减扣免税额 (jmF7XfU  
ABN AMRO Bank N.V. 荷兰银行 >;Ag7Ex  
above-the-line expenditure 线上项目支出；经常预算支出 v_|k:l  
above-the-line receipt 线上项目收入；经常预算收入 H~$*R7~  
ABSA Asia Limited 南非联合亚洲有限公司 ,tTq25~H\  
absolute change 绝对数值变更 g{6FpuA|0  
absolute expenditure 实际开支 l4bLN  
absolute guideline figure 绝对准则数字 *q&^tn b  
absolute interest 绝对权益 ;{lb_du2:  
absolute order of discharge 绝对破产解除令 E]O/'-
 
absolute profit margin 绝对利润幅度 '[Zgwz;z  
absolute value 实值；绝对值 I3qTSX-  
absolutely vested interest 绝对既得权益 x$hT+z6DUC  
absorbed cost 已吸收成本；已分摊成本 $sxRRem{?  
absorption 吸收；分摊；合并 9 1.gE*D  
absorption rate 吸收率；摊配率；分摊率 &M>o  
ACB Finance Limited 亚洲商业财务有限公司 vc%=V^)N7U  
acceptable form of reciprocity 合理的互惠条件 gp+aUK~o  
acceptable rate 适当利率；适当汇率 b^:frjaE3  
acceptance agreement 承兑协议 ^]5^p9Jt"e  
acceptance for honour 参加承兑 CSwPL>tUV  
acceptor 承兑人；接受人；受票人 1,7  
acceptor for honour 参加承兑人 4iDqd  
accident insurance 意外保险 3ytlD'  
Accident Insurance Association of Hong Kong 香港意外保险公会 Na>w~  
accident insurance scheme 意外保险计划 !aB~G}'  
accident year basis 意外年度基准 B ({g|}|G+  
accommodation 通融；贷款 HDO_r(i  
accommodation bill 通融票据；空头票据 <KX fh  
accommodation party 汇票代发人 }U'VVPh_  
account balance 帐户余额；帐户结余 OF}."a  
account book 帐簿 }  fa  
account collected in advance 预收款项 p%R+c  
account current book 往来帐簿 +'/C(5y)0X  
account of after-acquired property 事后取得的财产报告 ~ <36vsk  
account of defaulter 拖欠帐目 I@oSRB  
account payable 应付帐款 WF_v>g:g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gNJdP!(t  
account receivable 应收帐款 !bIE%cq  
account receivable report 应收帐款报表 B[IWgvB(e  
account statement 结单；帐单；会计财务报表 !]3kFWs  
account title 帐户名称；会计科目 MTip4L W9  
accountant's report 会计师报告 cT5BBR  
Accountant's Report Rules 会计师报告规则 bkuJN%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^[&,MQU{7  
Accounting Arrangements 《会计安排》 Wl7S<>hg4  
accounting basis 会计基础 Q?V+ 0J  
accounting by Official Receiver 破产管理署署长呈交的帐目 */HW]x|?V~  
Accounting Circular 《会计通告》 |~o0-: 'C  
accounting class 会计类别 I!#WXK  
accounting date 记帐日期；会计结算日期 8VtRRtl  
accounting for money 款项核算 |>RNIJ]  
Accounting Officer 会计主任 Jot7 L%,TB  
accounting period 会计报告期；会计期 Bg[_MDWc-P  
accounting policy 会计政策；会计方针 J4x|Afp  
accounting practice 会计惯例 hSz_e  
accounting principle 会计准则 uPy5<c  
accounting record 会计记录 _T_6Yl&cf)  
accounting report 会计报告 9k~%
HN-[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T`bUBrK6g`  
Accounting Society of China 中国会计学会 zR4]buHnE  
accounting statement 会计报表 naM~>N  
accounting system 会计制度；会计系统 ~s yWORiXm  
accounting transaction 会计事项；帐务交易 N!fjN >cw  
accounting treatment 会计处理 <#wVQ\0C  
accounting year 会计年度 R$p(5>#\5  
accretion 增值；添加 DheQcM  
accrual 应计项目；应累算数目 6RG63+G  
accrual basis 应计制；权责发生制 ,^7]F"5
 
accrual basis accounting 应计制会计；权责发生制会计 VsJKxa4  
accrue 应累算；应计 ==UYjbuU  
accrued benefit 应累算利益 p~NHf\  
accrued charges 应计费用 ][KlEE>W2  
accrued cumulative preference share dividend 应累算的累积优先股股息 (_]!}N  
accrued expenses 应累算费用 ;b(ww{&  
accrued interest payable 应付利息；应计未付利息 (*b<IGi;  
accrued interest receivable 应收利息；应计未收利息 I$R
1#s  
accrued right 累算权益 hQ}_(F_H  
accruing profit 应累算的利润 z%1e>`\E  
accumulated fiscal reserve 累积财政储备 c39j|/!;Y  
accumulated profit 累积利润；滚存溢利 [mQdc?n\  
accumulated reserve 累积储备 Y/5(BK)  
accumulation of surplus income 累积收益盈余 vN:!{)~z  
acquired assets 既得资产 4JyA+OD4{  
acquisition 收购；购置；取得 S.{   
acquisition cost 购置成本 XS #u/!  
acquisition expenses 购置费用 p6aR/gFkqv  
acquisition of 100% interest 收购全部股权 sH>`eqY
 
acquisition of control 取得控制权 Z- t&AH  
acquisition of fixed assets 购置固定资产 t3!OqM  
acquisition of shell “买壳” ]Ok'C"V(j  
acquisition price 收购价 (S4HU_,88  
act of God 天灾 L[Ot$  
acting partner 执事合伙人 6Xz d>5x  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8#\|Y~P  
active partner 积极参与的合伙人 6i%6u=um3  
active trading 交投活跃 , @!X!L  
actual circulation 实际流通 9]{va"pe7  
actual cost 实际成本 Z\]{{;%4b7  
actual expenditure 实际开支；实际支出 )&O6d .  
actual income 实际入息；实际收入；实际收益 Mna yiJl  
actual market 现货市场 c%WO#}r|  
actual price 现货价；实际价格 xXc>YTK'  
actual profit 实际利润 ?68~g<d,  
actual quotation 实盘；实际价位；实际报价 icX4n  
actual year basis 按实际年度计算 c1r+?q$f  
actuals 实货 o='A1P  
actuarial investigation 精算调查 a#
{"3Z2|  
actuarial principle 精算原则 :b*7TJ\grN  
actuarial report 精算师报告 G"m?2$^-A  
Actuarial Society of Hong Kong 香港精算学会 `qYii
c%  
actuarial valuation 精算师估值 $2,tT;50g  
actuary 精算师 e&2,cQRFV  
ad referendum agreement 暂定协议；有待覆核的协定 Te[v+jgLY,  
ad valorem duty 从价税；按值征税 E .28G2&  
ad valorem duty system 从价税制 1C<d^D_!p  
ad valorem fee 从价费 Ao
rY#oq  
ad valorem tariff 从价关税 L N Fe7<y  
additional allowance 额外免税额 j"'a5;Sy  
additional amount for unexpired risk 未过期风险的额外款额 a5R. \a<q  
additional assessable profit 补加应评税利润 MPDRMGR@i  
additional assessment 补加评税 h_{f_GQ"  
additional commitment 额外承担 ]8fn
1Hx\  
additional commitment vote 额外承担拨款 ?wv^X`Q*~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^EKRbPA9:<  
additional dependent parent allowance 供养父母额外免税额 sQj]#/yK:  
additional provision 额外拨款 J <;xkT1x  
additional stamp duty 附加印花税 iCA-X\E  
additional tax 补加税罚款；补加税款 lVQE}gd%m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (9oo8&GG  
adjudged bankrupt 被裁定破产 j7MUA#6$  
adjudicated bankrupt 裁定破产人 !tt 8-Y)i  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 hRRxOr#*
$  
adjudication of bankruptcy 裁定破产；宣告破产 H la?\  
adjudication of insolvency 裁定无力偿还债务 u z7|!G!43  
adjusted actual 经调整的实数；调整后的实数 C0KFN  
adjusted current assets 经调整的流动资产；调整后的流动资产 7Mq{Py1  
adjusted figure 经调整的数字；调整后的数额 Il9xNVos#  
adjusted liabilities 经调整的负债；调整后的负债 Y
,GlAr s4  
adjusted loss 经调整的亏损；调整后的亏损 CQNMCYjg(R  
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 <tBT?#C9+  
adjusted profit 经调整的利润；调整后的利润 9 " t;6  
adjusted surplus 经调整的盈余额；调整后的盈余额 z@,(^~C_  
adjusted value 经调整的价值；调整后的价值 Z$g'h1,zW  
adjustment 调整；修订；理算〔保险〕
vanV|O  
adjustment centre 调剂中心 [5p3:D  
adjustment lag 调整过程的时间差距；调整时差 u<uc"KY=  
adjustment mechanism 调整机制 !L8q]]'XM  
adjustment of loss 亏损调整 MZ&.{SY7  
adjustment process 调整过程；调整程序 MH#"dGGu  
adjustment range 调整幅度 fkp(M  
administered exchange rate 受管制汇率 QNINn>2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ['Lo8 [  
administration expenses 行政费用 #^r-D[/m  
administration fee 手续费；行政费 [8UZ5_1WL  
administration in bankruptcy 破产管理 0 K#|11r  
administration order 遗产管理令 C3Q #[  
administrator 管理人；遗产管理人 ?gUraS
FU  
administrator of the estate 遗产管理人 87[ ,.W  
admission of debt 债项承认书 G![d_F"e  
admission of proof 接纳债权证明 4K'U}W  
advance 放贷款项；垫付款项；预支款项；预付款项 g_
IcF><F  
advance account 暂支帐目；预付款帐户 T0")Ryu  
advance compensation 预付补偿金 @wa"pWx8  
advance from shareholder 股东垫款 K=HLMDs  
advance pending reimbursement 预支以待日后付还 .`m|Uf#" _  
advanced economy 先进经济体系 $x`HmL3Sb  
advancement 预付；预付财产 ZP!.C&O  
advances warrant 垫款令 3e;|KU   
advancing 贷出 /KWdIP#  
adverse balance 逆差 Nwt[)\W `  
adverse exchange 逆汇 vR:#g;mnk  
advertisement addressed to shareholders 在报章刊登的致股东通告 b9vudr  
advice for collection 托收通知书 }=)u_q  
advice of drawing 提款通知书；汇票通知书 gk6R#  
advice of payment 付款通知 gJX"4]Ol#}  
Advisory Committee [Securities and Futures Commission] ]o]`X$n  
谘询委员会〔证券及期货事务监察委员会〕 .pWRV<25  
Advisory Committee on Diversification 经济多元化谘询委员会 B G\)B  
affidavit 誓章；遗产申报誓章 .tLRY  
affidavit of no receipt 述明无收款的誓章 H[p~1%Lq  
affiliate 联号；联营公司；附属公司 ?_d>-NC  
affiliated company 附属公司；联号；联营公司 S$hxR  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 EBW*v '  
affordability 负担能力 hWbu

Z%  
African Development Bank [AfDB] 非洲开发银行 J.:  
after-acquired property 事后取得的财产 .<>t2,Af  
after-hours dealing 市后交易 #K:iB*  
after-tax profit 税后盈利；税后利润；税后溢利 9)]`le  
agency agreement 代理协议 >^`#%$+  
agency expenses 代理机构的开支 O0z-jZ,])  
agency fee 代理费 {'A
15  
Agency Law 《代理法》 @xBb|/I  
agent 代理人；承销人 [dP<A?s  
agent of company 公司代理人 SaF0JPm4z  
agent's fee 代理人费；经纪费 8A]8yX =  
aggregate 总计；总数；总体数字 0'r}]Mws  
aggregate amount 总款额；总额 >S`=~4
  
aggregate assets and liabilities 总体资产与负债 @w==*.x  
aggregate at constant price 按固定价格计算的总体数字 *(q{k%/M  
aggregate demand 总需求 5OGwOZAj52  
aggregate gross position 总持仓量 hs;|,r  
aggregate limit 总限额 d7b`X<=@s  
aggregate of salaries tax 合计薪俸税 NiVLx_<Pr'  
aggregate performance 总体表现；总体业绩 X%-hTl  
aggregate supply 总体供应 CPNV\qCY  
aggregate surplus 总盈余 .O0eSp|e  
aggregate total 整体总额 j -o  
aggregate value 总值；合计价值 KYB3n85 1  
aggregated basis 合计基准 ,?j!c*  
aggregated net chargeable income 合计应课税入息实额 k7*-v/*S  
aggregation 合并计算；合计；总和 .aa7*e  
aggregation of incomes of husband and wife 夫妇入息合并计算 DL~! ^fx  
aggregation of property 财产的总和 0K.$C~C  
agio 差价；贴水 "gI-S[  
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》 @(a~p  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M<Z#4Gg#4  
《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》 m
D +9/O!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _?{KTgJG  
《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》 /rD9)
 
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment bHSoQ \  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9<CUm"%J  
agreement for a settlement 授产协议 '!Va9m*w7  
agreement for assignment 转让协议 B &Z0ZWx  
agreement for sale 售卖协议；买卖协议 n~`jUML2d  
agreement for sale and purchase 买卖协议 oSMIWwg7G  
agreement for the payment of interest 支付利息协议 F'{T[MA  
agreement for the repayment of money 还款协议 #oEtLb@O  
agreement of reinsurance 再保险协议 b4$.uLY  
Agricultural Bank of China 中国农业银行 ;_< Yzl  
air passenger departure tax 飞机乘客离境税 502(CO>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 mXJG &EA  
airport tax 机场税 gf9,/m  
alcohol duty 酒精税 4xs>X7  
alienation 让与；让渡；转让 }W " i{s/  
alimony 生活费；赡养费 B\AyG4J  
All Ordinaries Index [AOI] 所有普通股指数 r\b$/:y<e  
all risks 全险；综合险 -6F\=  
All Sales Record for Stock Market 《股票市场成交报告》 u{WI 4n?  
Allied Capital Resources Limited 新联财务有限公司 aF"PB h=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]nIVP  
allocation letter 拨款信件 Rb b[N#p5  
allocation of fund 分配款项；预留款项 u5qaLHoEP  
allocation of profit 利润分配；溢利分配 su\Lxv  
allocation warrant 拨款令 Aj\m57e,6  
allotment 分配；配股 QxEmuiN  
allotment notice 股份配售通知；配股通知 mrE>o!  
allotment of shares 股份分配 uKIR$n"  
allowable 可获宽免；免税的 k~<ORnda  
allowable business loss 可扣除的营业亏损 :Oj!J&A  
allowable expenses 可扣税的支出
/*S6/#  
allowance 免税额；津贴；备抵；准备金 }FV_jJ  
allowance for debts 债项的免税额 '#lE
UlB  
allowance for depreciation by wear and tear 耗损折旧免税额 3WkrG.$[b  
allowance for funeral expenses 殡殓费的免税额 ,0Udz0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q}JP;p(#  
allowance for repairs and outgoings 修葺及支出方面的免税额 9~f RYA*  
allowance to debtor 给债务人的津贴 f]Z9=  
alteration of capital 资本更改 |9CPT%A#  
alternate trustee 候补受托人 "el3mloR8  
amalgamation 合并 =1B;<aZH!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $Ovq}Rexc  
ambit of charges 征税范围；收费范围 :Z;kMrU  
amended valuation 经修订的估值 `kOp9(Q{  
American Commodities Exchange 美国商品交易所 0[Zs8oRiI  
American Express Bank Limited 美国运通银行 "\afIYS I  
American Stock Exchange 美国证券交易所 ,`ehR6b  
amortization 摊销 S^e e<%-  
amount due from banks 存放银行同业的款项 #{bT=:3a  
amount due from banks abroad 存放海外银行同业的款项 +>mU4Fwp  
amount due from holding companies 控股公司欠款 Z79Y$d>G<E  
amount due from local banks 存放本港银行同业的款项 H0lAu]~R_W  
amount due to banks 银行同业的存款 7&|&y SCu  
amount due to banks abroad 海外银行同业的存款 !Cm9DzG  
amount due to holding companies 控股公司存款 .#e?[xxk  
amount due to local banks 本港银行同业的存款 ug`Jn&x!  
amount due to outport banks 外埠银行同业的存款 x2]chN  
amount for note issue 发行纸币的款额 uhmSp+%  
amount of bond 担保契据的款额 ]
mO7O+  
amount of consideration 代价款额 [py/\zkn  
amount of contribution 供款数额 |2X+( F Ed  
amount of indebtedness 负债款额 ]'i}}/}u2  
amount of principal of the loan 贷款本金额 t_X=x`f  
amount of rates chargeable 应征差饷数额 F,GG>(6c  
amount of share capital 股本额
QbAEWm  
amount of sums assured 承保款额 NzID[8`  
amount of variation 变动幅度 );z/ @Q  
amount of vote 拨款数额 c30kb  
amount payable 应付款额 *zPz)3;
 
amount receivable 应收款额 G`jJKiC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5
@Xy) z  
analysis 分析 [ 3SbWwg  
ancillary risk 附属风险 Kv\uBMJNW  
annual account 周年帐目；周年帐目报表；年度决算；年结 P<xCg  
annual accounting date 年结日期 Wf$P+i*  
annual allowance 每年免税额；年积金；年度津贴；年津 }cy<$=c#E_  
annual balance 年度余额 _3Q8R}  
annual disposable income 每年可动用收入 9[\$\l  
annual estimates 周年预算 'F8:|g  
annual fee 年费 .TRp74  
annual general meeting 周年大会 \G]vTK3  
annual growth rate 年增率；每年增长率 { r8H5X  
annual long-term supplement 长期个案每年补助金 oJ}$ /_  
annual pensionable emolument 可供计算退休金的年薪 /u'
M7R  
annual report 年报 dy0xz5N-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y"0!7^  
annual return 周年报表；周年申报表；每年报税表格 uchz<z1  
Annual Return Rules 《周年报表规则》 .sPa${  
annual review of consumer prices 每年消费物价回顾 :+S~N)0j^  
annual roll-forward basis 逐年延展方式 (>x_fDv  
annual salary 年薪 0',-V2  
annual statement 年度报表；年度决算表 0(!=N1l  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Nj4^G ~_  
annuitant 年金受益人 PHn3f;I  
annuity 年金 G`R2=bb8  
annuity contract 年金合约 yYZ0o.<&T*  
annuity on human life 人寿年金 ]u O|YLWp  
antecedent debt 先前的债项 }W R?n  
ante-dated cheque 倒填日期支票 {{4Sgb  
anticipated expenditure 预期开支 O>L 5 dP  
anticipated net profit 预期纯利 >_?Waz%  
anticipated revenue 预期收入 (V+iJ_1g{  
anti-inflation measure 反通货膨胀措施 !Ry4w|w  
anti-inflationary stance 反通货膨胀立场 *[['X%f  
apparent deficit 表面赤字 \>XkK<ye  
apparent financial solvency 表面偿债能力 lWYgIpw  
apparent partner 表面合伙人 -jsk-,  
application for personal assessment 个人入息课税申请书 Jyu*{  
application of fund 资金应用 UzmD2AsO"  
application to release as liquidator and to destruct the books of accounts and documents pSJc.j  
申请免除清盘人职务及毁灭帐簿与文件 SA16Ng  
appointed actuary 委任精算师 A@lY{e  
appointed auditor 委任核数师；委任审计师 Z\M8DZW8Y  
appointed trustee 委任的受托人 7q _.@J  
appointer 委任人 DWRq \`P  
apportioned pro rata 按比例分摊 G^Yg[*bJ^$  
apportionment 分配；分摊 BIjQ8 t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $T80vEi+u  
apportionment formula 分摊方程式 r$Ck:Q}  
apportionment of estate duty 遗产税的分摊 <ekLL{/O'  
appraisal 估价；评估 d>NM4n[h8  
appreciable growth 可观增长 R~DZY{u+/$  
appreciable impact 显着影响 7vs>PV  
appreciable increase 可观增长 kFHtZS(  
appreciation 增值；升值 "Dwaq*L  
appreciation against other currencies 相对其他货币升值 )`.'QW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =XT}&D6  
appreciation tax 增值税 ~<#!yRy>r  
appropriation 拨款；拨用；拨付 a5xp[TlXn.  
appropriation account 拨款帐目 `[Xff24(eb  
Appropriation Bill 拨款法案 T"$yh2tSY  
appropriation-in-aid system 补助拨款办法 ENi@R\
p
 
approved assets 核准资产 =m?x|Zc_v  
approved basket stock 认可一篮子证券 9nPc>O$  
approved budget 核准预算 ^.@BD4/RPt  
approved charitable donation 认可慈善捐款 \.<V~d?  
approved charitable institution 认可慈善机构 S>pbplE  
approved currency 核准货币；认可货币 ]RJcY1  
approved estimates 核准预算 m0k~8^L@f  
approved estimates of expenditure 核准开支预算 XZFM|=%X  
approved overseas insurer 核准海外保险人 @eGJ_
J  
approved overseas trust company 核准海外信托公司 2U;ImC1g  
approved pooled investment fund 核准汇集投资基金 tk <R|i  
approved provident fund scheme 认可公积金计划 zLiFk<G@Xi  
approved provision 核准拨款 7R=cxD&  
approved redeemable share 核准可赎回股份 sh%snLw  
approved regional stock 认可地区性证券 ?R}a,k  
approved retirement scheme 认可退休金计划
gjVKk
 
approved subordinated loan 核准附属贷款 ESl</"<J  
arbitrage 套戥；套汇；套利 L(2KC>GvA  
arbitrageur 套戥者；套汇者 %kJ_o*"  
arbitrary amount 临时款项 pkL&j<{  
arrangement 措施；安排；协定 IA XoEBlMs  
arrears 欠款 '4nR^,  
arrears of pay 欠付薪酬 2Y@:Vgg  
arrears of revenue 逾期未收税款；逾期未收的帐项 gOA  
articles of association 组织章程；组织细则；组织章程细则 yJ&`@gB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4j'cXxo  
ascertainment of profit 确定利润 $*`=sV!r  
"Asia Clear" “亚洲结算系统” 
BM&.Tw|x  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /i#~#Bn|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 czV][\5  
Asian Development Fund [ADF] 亚洲发展基金 m*MfGj(  
Asian dollar bond 亚洲美元债券 / b_C9'S  
Asian dollar market 亚洲美元市场
.;0?r9  
Asian dollar rate 亚洲美元利率 IE-c^'W=}m  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 jCMr[ G=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 AVys`{*c  
asked price 沽盘；喊价；索价；卖方报价 2=TQU33#  
assessable income 应评税入息 Uva b*9vX  
assessable loss 应评税亏损 bI,gNVN=  
assessable profit 应评税利润 B9RB/vHH  
assessable value 应评税值 ;U=RV&  
assessed profit 估定利润 Qf|=xV,F  
assessed value 经评估价值 /{
';\?w  
assessment 评税；评定；估价；评税单 c.u$NnDU6  
assessment number 评税编号；估价编号 wYrb P11  
assessment of additional tax 补加税评税 W~J>Srt  
assessment of performance 业绩评估；实绩评价 XJ|CC.]1u  
Assessor 评税主任 L)cy&"L|  
asset price bubbles 资产价格泡沫 pUs s_3  
asset-backed securities 具资产保证的证券 _^<HlfOK  
assets accretion 资产增值 pk*cch#  
assets and liabilities 资产与负债 w}<CH3cx  
assets betterment statement 资产递增表；资产改进表 ^f-?xXPx  
assets lending 实物放款；有抵押贷款 Q}N.DM@d3  
assets of the company passing on the death 死者去世时转移的公司资产 oc>ne]_'  
assets pledged as security for liabilities 用作负债抵押的资产 SJRiMR_F~  
assets portfolio 资产投资组合 f<V#Yc(U}  
assets price 资产价格 WvN!8*XFM  
assets quality 资产质素 y^#jM  
assets realization 资产变现 Tkhu,  
assets refinancing arrangement 资产再集资安排 ?]'Rz\70  
assets securitization 资产证券化 v:MJF*/  
assets situated outside Hong Kong 在香港以外地方的资产 F8J;L]
(Dq  
assets stripping 削减资产；拆卖资产 8v},&rhPQq  
assets value 资产值 "-'w,g  
assignee 承让人 LP8Stj JP  
assignment 转让；转让书；转让契 Q3M;'m  
assignment of interest 权益转让 J2BW>T!tuw  
assignment of letters patent and trade mark 专利证书及商标转让 MjAF&bD^  
assignment of property 物业转让；物业转让书 06 kjJ4  
assignment right 转让权 `[<j5(T  
assignor 转让人 Qo!/]\  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m/)Wn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 z:hY{/-  
associate member 附属会员 \>8"r,hG|  
associated body corporate 相联法人团体 .D^=vuxt~  
associated company 相联公司；联属公司 jJc?/1jv  
associated corporation 相联法团 HG2i^y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =y; tOdj
  
公认会计师公会〔英国〕 ef\Pu\'U  
Association of Futures Exchange Brokers 香港期货经纪协会 -0 [^w  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E>tlY&0[$  
association of underwriters 承保人组织 e~C^*wL  
assumption of control 接管 9Z,vpTE
 
assurance 担保；保险；转易；转易书 }b-"[TDEF  
assurance of interest 权益的转易 :xitV]1.   
at 19XX price 按一九ＸＸ年价格计算 $6~D 2K  
at a discount 按赔价计算；按贴水价格计算；打折扣 Y|t]bb  
at a premium 按溢价计算；按升水价格计算 bJJB*$jW=  
at call 通知付款；按通知 }LDH/# u  
at constant market price 按固定市价计算 _7(>0GY  
at constant price 按固定价格计算 aHosu=NK  
at cost 按成本计算 TbqED\5@9w  
at current market price 按当时市价计算；按现时市价计算 `B+P$K<X  
at current price 按当时价格计算；按现时价格计算 iV!o)WvG,F  
at factor cost 按要素成本计算；按生产要素成本计算 i]:T{2  
at money-of-the-day price 按付款当日价格计算 tN&x6O+@  
at or better 按指定或较佳价位〔买卖指令〕 3%?01$k  
at par 按面值计算；平价 %(GWR@mfC  
at sight 见票即付 A2{u("^[6  
at the close 按收市盘 #>+O=YO  
at the opening 按开市盘 b{|Ha3;w  
attestation 见证；见证条款 x | =  
at-the-money option 平价期权 NPws^  
attorney 受权人；受托代表人 };[~>Mzl  
attornment 新拥有人承认书 | I_,;c  
attributable profit 可归属利润 TSHsEc
fO  
attributable share value 可归属股份价值 cD&53FPXC  
Auckland Stock Exchange 奥克兰证券交易所 B w1ir  
auction 拍卖 TFbMrIF  
auctioneer 拍卖商 eHCLENLmB  
audit 审计；核数 G992{B  
Audit Commission 审计署 !/W[6'M#p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {AbQaw  
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〕 @EZ@X/8{&  
audit review 帐目审查 gVM9*3LH6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 D[2I_3[wp  
audited account 审计帐目；经审计的帐目 HS"E3s8  
audited annual account 经审计的周年帐目 d'~ kf#  
audited balance sheet 经审计的资产负债表 Zgt:ZO  
auditor 核数师；核数主任；审计师 9(>]6|XS  
auditor's certificate 核数师证明书；审计师证明书 kB-%T66\  
auditor's report 核数师报告；审计师报告 z;6Tp  
Aussie bond 澳元债券 ^nu~q+:+#  
austerity budget 紧缩预算 \|\Dc0p}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -POV#1s  
Australia All Ordinaries Index 澳洲所有普通股票指数 |^K-m42  
Australian Dollar [AUD] 澳元 (0jT#&#  
Australian Options Market 澳大利亚期权市场 rPoPs@CBD  
Australian Securities Commission 澳洲证券事务监察委员会 vdFy}#X  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 xSFY8  
Australian Stock Exchange 澳大利亚证券交易所 VG*Tdaua~  
Austrian Schilling [ATS] 奥地利先令 C~PrIM?  
authentication 认证；鉴证 lf4V;|!^  
authority to purchase 委托购买证；委购书 ~|e?@3_G  
authorization 认可；核准；授权；授权书 RG [*:ReB9  
authorization by direction 指示授权 \ct)/  
authorization by instruction 指令授权 . :Q[Z  
authorization by warrant 令状授权 i3~"qbU%z[  
authorization of unit trust 单位信托的认可 [5 Mt,skC:  
authorized agent 指定代理人 hu (h'  
authorized capital 法定资本 rQ -pD  
authorized clerk 出市员 (|DmYn!  
authorized dealer 认可交易商 S'>(4a  
authorized financial institution 认可财务机构 +cQGX5 K  
authorized fund 认可基金 iHoQNog-!  
authorized fund house 获授权的基金公司；认可基金公司 tsdkpt  
authorized institution 认可机构 cd1M0z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 C8qA+dri  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 iiS^xqSNCt  
authorized insurer 获授权保险人；获认可承保人 {ndL]c'v  
authorized investment 特准投资项目 |7Fe~TC  
authorized person 获授权人 h#Cq-^D#~  
authorized representative 获授权代表 DIR_W-z  
authorized share capital 法定股本 hGmJG,H  
automated quotation system 自动报价系统 M{gtu'.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -oo&8  
自动交易系统〔香港期货交易所有限公司〕 G+
N&(:  
automatic adjustment mechanism 自动调整机制 yyke"D  
automatic adjustment system 自动调整系统 M)td%<_  
Automatic Clearing House 自动票据交换所 '\qd{mM\r  
automatic exchange rates accumulation system 自动化汇率累集系统 dI'cZt~n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l:v:f@M&
 
automatic teller machine [ATM] 自动柜员机 G}1?lO_d`  
autopay 自动转帐 
hA1\+r  
available assets 可用资产 {2<A\nW  
available fiscal reserve 现存财政储备 OQ&?^S`8',  
available profit 可用利润 fC>3{@h}*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 f`w$KVZ1!w  
average 平均；平均数；海损 1"J\iwN3  
average basic salary 平均基本薪金 Hn"xn79nc  
average consumer expenditure 平均消费开支；一般消费开支 __HPwOCG7  
average cost 平均成本 e;KZTH;  
average cost of land production 增辟土地平均成本 Mf)0Y~_:R#  
average daily turnover 平均每日成交额 5MsE oLg  
average daily wage rate 平均每日工资率 9U1cH qV  
average expenditure pattern 平均开支模式 |:_WdU"Q]  
average growth rate 平均增长率 16"eyt>  
average net fixed assets 固定资产平均净值 ]Igd<  
average of relatives 相对价格平均数 C2RR(n=N^  
average price 平均价格 :7&#ej6  
average propensity to consume 平均消费倾向；一般消费倾向 "YbvI@pD  
average propensity to save 平均储蓄倾向；一般储蓄倾向 eekp&H$'s  
average rate 平均率 .a._WZF  
average revenue 平均收入；平均收益 ^E_`M:~  
average stock 平均库存；平均存货 xBH`=e<  
average yearly rent 平均年租 R*~<?}Rr  
avoidance of double taxation 避免双重课税 ~Xi_bTAyAW  
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 .>z)6S_G  
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