一些有用的会计术语(也不知道发的地方对不对)A

A: Y.U[wL>  
A share Ａ股；甲类股份 0}xFD6{X  
abatement of tax 减税；减扣免税额 zyg  }F  
ABN AMRO Bank N.V. 荷兰银行 n` TSu$  
above-the-line expenditure 线上项目支出；经常预算支出 XNb ZNaAd  
above-the-line receipt 线上项目收入；经常预算收入 AT)a :i  
ABSA Asia Limited 南非联合亚洲有限公司 u% n*gcY  
absolute change 绝对数值变更 VA%Un,5h  
absolute expenditure 实际开支 0{PzUIM,W  
absolute guideline figure 绝对准则数字 N**g]T 0`  
absolute interest 绝对权益 ~~,rp) )  
absolute order of discharge 绝对破产解除令 ]a3iEA2 (  
absolute profit margin 绝对利润幅度 U}l14  
absolute value 实值；绝对值 [j:[  
absolutely vested interest 绝对既得权益 ~/ilx#d  
absorbed cost 已吸收成本；已分摊成本 .eO?Z^  
absorption 吸收；分摊；合并 \y{Tn@7  
absorption rate 吸收率；摊配率；分摊率 t/PlcV_M"  
ACB Finance Limited 亚洲商业财务有限公司 fiN3xP]V  
acceptable form of reciprocity 合理的互惠条件 d/e|'MPX  
acceptable rate 适当利率；适当汇率 LJTQaItdqJ  
acceptance agreement 承兑协议 d{de6 `  
acceptance for honour 参加承兑 )&<=.q  
acceptor 承兑人；接受人；受票人 TSsKfexQ  
acceptor for honour 参加承兑人 mTEx,   
accident insurance 意外保险 .pvV1JA'  
Accident Insurance Association of Hong Kong 香港意外保险公会 RTu4@7XP  
accident insurance scheme 意外保险计划 Wt9Q;hK  
accident year basis 意外年度基准 Q9&kJ%Mo  
accommodation 通融；贷款 3QOUU,Dt$  
accommodation bill 通融票据；空头票据 a9?y`{%L  
accommodation party 汇票代发人 ?kz+R'  
account balance 帐户余额；帐户结余 ^p/O
b'!  
account book 帐簿 !!nuAQ"E[  
account collected in advance 预收款项 h<\_XJJ  
account current book 往来帐簿 H<G4O02i_  
account of after-acquired property 事后取得的财产报告 3TZ*RPmFRm  
account of defaulter 拖欠帐目 kY&h~Q  
account payable 应付帐款 =@5x"MOz  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Iu35#j  
account receivable 应收帐款 E|$Oha[  
account receivable report 应收帐款报表 )CS.F=  
account statement 结单；帐单；会计财务报表 `K >?j
u"  
account title 帐户名称；会计科目 oo$MWN8a>r  
accountant's report 会计师报告 o(Cey7  
Accountant's Report Rules 会计师报告规则 'XUKN/.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7RvUH-S[  
Accounting Arrangements 《会计安排》 &X]\)`j0  
accounting basis 会计基础 2.X"f  
accounting by Official Receiver 破产管理署署长呈交的帐目 UP{j5gR:_  
Accounting Circular 《会计通告》 Y}DonF  
accounting class 会计类别 =0'q!}._!  
accounting date 记帐日期；会计结算日期 ]k8/#@19  
accounting for money 款项核算 irZFV  
Accounting Officer 会计主任 Kw`VrcwjT  
accounting period 会计报告期；会计期 eb8w~  
accounting policy 会计政策；会计方针 s$*'^:  
accounting practice 会计惯例 h`}3h< 8  
accounting principle 会计准则 <_./SC  
accounting record 会计记录 ;!T{%-tP  
accounting report 会计报告 ?n\*,{9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .~gl19#:
T  
Accounting Society of China 中国会计学会 nB ".'=  
accounting statement 会计报表 Jj^GWZRu  
accounting system 会计制度；会计系统 w_iamqe,  
accounting transaction 会计事项；帐务交易 CC3v%^81l^  
accounting treatment 会计处理 T^}  
accounting year 会计年度 X+n`qiwq  
accretion 增值；添加 *}):<nB$^  
accrual 应计项目；应累算数目 TjBY 4  
accrual basis 应计制；权责发生制 <[/%{sUNC  
accrual basis accounting 应计制会计；权责发生制会计 ozr9>b>M  
accrue 应累算；应计 2`=6%s  
accrued benefit 应累算利益 4E:bp   
accrued charges 应计费用 W];EKj,3W  
accrued cumulative preference share dividend 应累算的累积优先股股息 &wetzC)  
accrued expenses 应累算费用 BD#.-xWV  
accrued interest payable 应付利息；应计未付利息 e|r0zw S  
accrued interest receivable 应收利息；应计未收利息 ARfRsPxr  
accrued right 累算权益 k 2%S`/:  
accruing profit 应累算的利润 qUF1XJZ}z  
accumulated fiscal reserve 累积财政储备 0X(]7b&~R  
accumulated profit 累积利润；滚存溢利 J:F^ #gW  
accumulated reserve 累积储备 BXUF^Hj%  
accumulation of surplus income 累积收益盈余 mEuHl>  
acquired assets 既得资产 s2
v(=  
acquisition 收购；购置；取得 yO>V/5`  
acquisition cost 购置成本 
WnAd5#G  
acquisition expenses 购置费用 I}Xg&-L  
acquisition of 100% interest 收购全部股权 K$REZe  
acquisition of control 取得控制权 )DUL)S  
acquisition of fixed assets 购置固定资产 y/@iT8$rp  
acquisition of shell “买壳” !=*.$4  
acquisition price 收购价 (a6?s{(  
act of God 天灾 m^{ xd2  
acting partner 执事合伙人 )-/gLZsx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cub<G!K  
active partner 积极参与的合伙人 ^`qPs/b  
active trading 交投活跃 em]xtya  
actual circulation 实际流通 &4$oudn  
actual cost 实际成本 WO,xM
fK  
actual expenditure 实际开支；实际支出 [ev-^[  
actual income 实际入息；实际收入；实际收益 cVq}c?  
actual market 现货市场 ZZ)G5ji  
actual price 现货价；实际价格  9|S`ub'  
actual profit 实际利润 a1MFjmq  
actual quotation 实盘；实际价位；实际报价 2#_38=K=@  
actual year basis 按实际年度计算 5`E))?*"Pe  
actuals 实货 \T-~JQVj  
actuarial investigation 精算调查 `HX3|w6W;  
actuarial principle 精算原则 1ZKzumF  
actuarial report 精算师报告 H"+c)FGi  
Actuarial Society of Hong Kong 香港精算学会 R.1Xst &i  
actuarial valuation 精算师估值 2go>  
actuary 精算师 =J|sbY"]  
ad referendum agreement 暂定协议；有待覆核的协定 <5Mrp"C[i  
ad valorem duty 从价税；按值征税 }G1&]Wt_  
ad valorem duty system 从价税制 /4joC9\AB  
ad valorem fee 从价费 V_L[P9  
ad valorem tariff 从价关税 PtKTm\,JL0  
additional allowance 额外免税额 Ws49ImCB  
additional amount for unexpired risk 未过期风险的额外款额 X$wehMBX  
additional assessable profit 补加应评税利润 9|!j4DS<  
additional assessment 补加评税 }&G]0hCT!  
additional commitment 额外承担 IvW@o1Q  
additional commitment vote 额外承担拨款 ?G/hJ?3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iG[? ]]  
additional dependent parent allowance 供养父母额外免税额 Ds5NAp:x  
additional provision 额外拨款 ^@}#me@  
additional stamp duty 附加印花税 Eqphd!\#6  
additional tax 补加税罚款；补加税款 GH3#E*t+[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Qp!Y.YnPd_  
adjudged bankrupt 被裁定破产 *PM}"s  
adjudicated bankrupt 裁定破产人 H|+tC=]4IZ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5iWe-xQ>  
adjudication of bankruptcy 裁定破产；宣告破产 {:Vf0Mhb  
adjudication of insolvency 裁定无力偿还债务 TvrwVL)  
adjusted actual 经调整的实数；调整后的实数 Gidkt;lj  
adjusted current assets 经调整的流动资产；调整后的流动资产 f:%SW  
adjusted figure 经调整的数字；调整后的数额 mpef]9  
adjusted liabilities 经调整的负债；调整后的负债 !z=pP$81  
adjusted loss 经调整的亏损；调整后的亏损 & QY#3yj=  
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 ]R Mb,hJ  
adjusted profit 经调整的利润；调整后的利润 qiNliJ>40E  
adjusted surplus 经调整的盈余额；调整后的盈余额 \mXqak,y  
adjusted value 经调整的价值；调整后的价值 }h~'AM  
adjustment 调整；修订；理算〔保险〕 ~5t?C<wo  
adjustment centre 调剂中心 xtJAMo>g  
adjustment lag 调整过程的时间差距；调整时差 _IYY08&(r  
adjustment mechanism 调整机制 t>U!Zal"  
adjustment of loss 亏损调整 gEKO128  
adjustment process 调整过程；调整程序 qB JRS'6'9  
adjustment range 调整幅度 sA_X<>vAKJ  
administered exchange rate 受管制汇率 kQ}s/*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +?e}<#vd'?  
administration expenses 行政费用 &LU'.jY  
administration fee 手续费；行政费 jpO38H0)  
administration in bankruptcy 破产管理 XZ:1!;  
administration order 遗产管理令 9oq)X[  
administrator 管理人；遗产管理人 5V|tXsy:  
administrator of the estate 遗产管理人 I>((o`  
admission of debt 债项承认书 g[!Cj,  
admission of proof 接纳债权证明 g
Na#|  
advance 放贷款项；垫付款项；预支款项；预付款项 UpeQOC  
advance account 暂支帐目；预付款帐户 ~R!gJTO9  
advance compensation 预付补偿金 #K`B<2+T  
advance from shareholder 股东垫款 Bz]J=g7  
advance pending reimbursement 预支以待日后付还 $GF&x>]]  
advanced economy 先进经济体系 HIPL!ss]  
advancement 预付；预付财产 kGD|c=K}  
advances warrant 垫款令 mG}k 3e-  
advancing 贷出 /;+,
mp4  
adverse balance 逆差 :GM#&*$2<  
adverse exchange 逆汇 *tAqt2{48  
advertisement addressed to shareholders 在报章刊登的致股东通告 =8S}Iat  
advice for collection 托收通知书 1b`G2?%  
advice of drawing 提款通知书；汇票通知书 &PWf:y{R`  
advice of payment 付款通知 x<Se>+  
Advisory Committee [Securities and Futures Commission] {Tx 3$eU  
谘询委员会〔证券及期货事务监察委员会〕 K.h]JD]o  
Advisory Committee on Diversification 经济多元化谘询委员会 Fd"WlBYy0  
affidavit 誓章；遗产申报誓章 f%1wMOzx  
affidavit of no receipt 述明无收款的誓章 J3\)Jy  
affiliate 联号；联营公司；附属公司 GI4oQcJ  
affiliated company 附属公司；联号；联营公司 HWR&C  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k6g|7^es2  
affordability 负担能力 4(iS-8{J  
African Development Bank [AfDB] 非洲开发银行 7z>+w  
after-acquired property 事后取得的财产 L{K*~B-p  
after-hours dealing 市后交易 4JK@<GBK6  
after-tax profit 税后盈利；税后利润；税后溢利 2))t*9;h  
agency agreement 代理协议 KW:r;BFx  
agency expenses 代理机构的开支 !pS~'E&q  
agency fee 代理费 v|To+P6b  
Agency Law 《代理法》  . X0t"  
agent 代理人；承销人 K-
<n`zg3  
agent of company 公司代理人 ./)j5M  
agent's fee 代理人费；经纪费 J/gQQ.s  
aggregate 总计；总数；总体数字 1Q_ ``.M  
aggregate amount 总款额；总额 7NUenCdc  
aggregate assets and liabilities 总体资产与负债 WFpl1O73  
aggregate at constant price 按固定价格计算的总体数字 6)+9G_  
aggregate demand 总需求 &"O_wd[+:  
aggregate gross position 总持仓量 4I1K vN<A  
aggregate limit 总限额 Znq(R8BMW  
aggregate of salaries tax 合计薪俸税 )x9]xqoR  
aggregate performance 总体表现；总体业绩 iDR6?fP  
aggregate supply 总体供应 >";%2u1  
aggregate surplus 总盈余 "DzGBu\  
aggregate total 整体总额 &}|0CR.(  
aggregate value 总值；合计价值 \y,;Cfl<  
aggregated basis 合计基准 i/M+t~  
aggregated net chargeable income 合计应课税入息实额 "9u-lcQ\  
aggregation 合并计算；合计；总和 67,3i~  
aggregation of incomes of husband and wife 夫妇入息合并计算 m^c%]5$  
aggregation of property 财产的总和 KY8^BjY@  
agio 差价；贴水 Lo5Jb6nm  
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》 SZI7M"gf/+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %8g$T6E[<2  
《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》 0c-QIr}m  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2:n|x5\H  
《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》 ,FS?"Ni  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T*p|'Q`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _dY:)%[]  
agreement for a settlement 授产协议 o8m
o=V4j  
agreement for assignment 转让协议 $;ch82UiX  
agreement for sale 售卖协议；买卖协议 HWOek"}Z[  
agreement for sale and purchase 买卖协议 kEx8+2s=M  
agreement for the payment of interest 支付利息协议 \cFAxL(  
agreement for the repayment of money 还款协议 i~ROQMN1  
agreement of reinsurance 再保险协议 taBO4LV  
Agricultural Bank of China 中国农业银行 3lyQn"  
air passenger departure tax 飞机乘客离境税 _i.({s&_9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 tc5M$b3^2  
airport tax 机场税 AtuZF  
alcohol duty 酒精税 wbl${@4  
alienation 让与；让渡；转让 8\P JSr  
alimony 生活费；赡养费 i:R!T,  
All Ordinaries Index [AOI] 所有普通股指数 \S'cWB  
all risks 全险；综合险 oNrEIgaA(+  
All Sales Record for Stock Market 《股票市场成交报告》 Ep,1}
Dx  
Allied Capital Resources Limited 新联财务有限公司 Za34/ro/T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -wBnwn-  
allocation letter 拨款信件 Y<de9Z@  
allocation of fund 分配款项；预留款项 IZ|c<#r6  
allocation of profit 利润分配；溢利分配 dV$3u"9  
allocation warrant 拨款令 "C?:T'dW  
allotment 分配；配股 M2a}x+5'  
allotment notice 股份配售通知；配股通知 dzpj9[  
allotment of shares 股份分配 ~igRg~k:/  
allowable 可获宽免；免税的 _J+]SNk  
allowable business loss 可扣除的营业亏损 il=?of\,i  
allowable expenses 可扣税的支出 ,7QBJ_-;QJ  
allowance 免税额；津贴；备抵；准备金 3s#|Y,{?6R  
allowance for debts 债项的免税额 W&WB@)ie  
allowance for depreciation by wear and tear 耗损折旧免税额 9#s,K! !3{  
allowance for funeral expenses 殡殓费的免税额 nz}]C04:-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J: L-15  
allowance for repairs and outgoings 修葺及支出方面的免税额 5X0_+DdeL  
allowance to debtor 给债务人的津贴 u2f `|+1^y  
alteration of capital 资本更改 4p*?7g_WVH  
alternate trustee 候补受托人 32TP Mk  
amalgamation 合并 zkuv\kY/Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BW+qp3k\  
ambit of charges 征税范围；收费范围 p.qrf7N$  
amended valuation 经修订的估值 9 J$Y,Z  
American Commodities Exchange 美国商品交易所 &f$a1#O}dx  
American Express Bank Limited 美国运通银行 lF)0aDk'h  
American Stock Exchange 美国证券交易所 ojiM2QT}m  
amortization 摊销 YNuewD  
amount due from banks 存放银行同业的款项 1VRqz5  
amount due from banks abroad 存放海外银行同业的款项 ;D6x=v=2  
amount due from holding companies 控股公司欠款 @2QJm
 
amount due from local banks 存放本港银行同业的款项 wEZqkV  
amount due to banks 银行同业的存款 p!. /  
amount due to banks abroad 海外银行同业的存款 F%w\D9+P  
amount due to holding companies 控股公司存款 E `?S!*jm  
amount due to local banks 本港银行同业的存款 &;'w8_K"^  
amount due to outport banks 外埠银行同业的存款 W,0KBkkp  
amount for note issue 发行纸币的款额 8/Lu'rI  
amount of bond 担保契据的款额 ajf_)G5X P  
amount of consideration 代价款额 Vj?*=UL  
amount of contribution 供款数额 hnH)Jy;>  
amount of indebtedness 负债款额 Ky=(urAd  
amount of principal of the loan 贷款本金额  pb,{$A  
amount of rates chargeable 应征差饷数额 4Sd+"3M  
amount of share capital 股本额 1Kp?bwh"u  
amount of sums assured 承保款额 0V{>)w!Fo  
amount of variation 变动幅度 $%lHj+(  
amount of vote 拨款数额 >\N$>"~a  
amount payable 应付款额 wY."Lw> 6  
amount receivable 应收款额 Ubn
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @G^j8Nl+J}  
analysis 分析 :YkDn~@  
ancillary risk 附属风险 M'pY-/.  
annual account 周年帐目；周年帐目报表；年度决算；年结 7{?lEQ&UE  
annual accounting date 年结日期 5%vP~vy_}  
annual allowance 每年免税额；年积金；年度津贴；年津 sE(X:[Am  
annual balance 年度余额 .D>A'r8U  
annual disposable income 每年可动用收入 \ x>NB  
annual estimates 周年预算 "j*fVn  
annual fee 年费 0Og/47dO.2  
annual general meeting 周年大会 G7Edi;y/{  
annual growth rate 年增率；每年增长率 Z&2 &wD  
annual long-term supplement 长期个案每年补助金 PQr#G JG7  
annual pensionable emolument 可供计算退休金的年薪 #JX|S'\x  
annual report 年报 ;,[EJR^CI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1q;I7_{ 2
 
annual return 周年报表；周年申报表；每年报税表格 853]CK<  
Annual Return Rules 《周年报表规则》 +_vm\]4  
annual review of consumer prices 每年消费物价回顾 pO-)x:Wg  
annual roll-forward basis 逐年延展方式 M%nZu{  
annual salary 年薪 [346w <  
annual statement 年度报表；年度决算表 Th I  
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 7`j|tb-  
annuitant 年金受益人 O&gy(  
annuity 年金  mP`,I"u  
annuity contract 年金合约 #t5JUi%in*  
annuity on human life 人寿年金 >d1aE)?  
antecedent debt 先前的债项 {|t?
  
ante-dated cheque 倒填日期支票 /9t*CEu\  
anticipated expenditure 预期开支 D*<8e?F  
anticipated net profit 预期纯利 dja9XWOg  
anticipated revenue 预期收入 \!? P
hNv  
anti-inflation measure 反通货膨胀措施 _.s\qQ  
anti-inflationary stance 反通货膨胀立场 72BzvY.  
apparent deficit 表面赤字 +4p2KYO  
apparent financial solvency 表面偿债能力 lcuH]z  
apparent partner 表面合伙人 {Hrr:hC  
application for personal assessment 个人入息课税申请书 OP\^c  
application of fund 资金应用 O~c+$(  
application to release as liquidator and to destruct the books of accounts and documents tPMgZ  
申请免除清盘人职务及毁灭帐簿与文件 r;5 AY  
appointed actuary 委任精算师 ]VO,} `  
appointed auditor 委任核数师；委任审计师 0^|$cvYiL  
appointed trustee 委任的受托人 }J4BxBuV8  
appointer 委任人 |iF1A  
apportioned pro rata 按比例分摊 7ZR0M&pX  
apportionment 分配；分摊 rK0|9^i{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J}93u(T5  
apportionment formula 分摊方程式 ~h~r]tV*+  
apportionment of estate duty 遗产税的分摊 ZFd{q)qe   
appraisal 估价；评估 E(L^hZMc  
appreciable growth 可观增长 $$)<(MP3  
appreciable impact 显着影响 .WPuQZ!  
appreciable increase 可观增长 -qr:c9\px  
appreciation 增值；升值 >u%[J!Y;;  
appreciation against other currencies 相对其他货币升值 eN7yjd'Y6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PT=2LZ  
appreciation tax 增值税 !Dhfr{  
appropriation 拨款；拨用；拨付 Xl '\krz  
appropriation account 拨款帐目 iI/'!85  
Appropriation Bill 拨款法案 r.W"@vc>  
appropriation-in-aid system 补助拨款办法 Jg?pW:}R  
approved assets 核准资产 x Ps&CyI  
approved basket stock 认可一篮子证券 ! a8h  
approved budget 核准预算 jAK`96+D~b  
approved charitable donation 认可慈善捐款 'j=PbA  
approved charitable institution 认可慈善机构 r]K
0 ]h@B  
approved currency 核准货币；认可货币 0v,`P4_k  
approved estimates 核准预算 YH:W]  
approved estimates of expenditure 核准开支预算 r>D[5B  
approved overseas insurer 核准海外保险人 ]mDsUZf<  
approved overseas trust company 核准海外信托公司 #|2g{7g*  
approved pooled investment fund 核准汇集投资基金 qoyGs}/I8  
approved provident fund scheme 认可公积金计划 g^|_X1{  
approved provision 核准拨款 SJY"
]7  
approved redeemable share 核准可赎回股份 T<_1|eH  
approved regional stock 认可地区性证券 e^K=8IW  
approved retirement scheme 认可退休金计划 FCw VVF0y  
approved subordinated loan 核准附属贷款 2*cKFv{  
arbitrage 套戥；套汇；套利 8Gzs  
arbitrageur 套戥者；套汇者 'e
8d["N  
arbitrary amount 临时款项 @a{v>)  
arrangement 措施；安排；协定 S@rsQ@PA  
arrears 欠款 IcNIuv  
arrears of pay 欠付薪酬 Wg3WE1V  
arrears of revenue 逾期未收税款；逾期未收的帐项 -$Z-hxs^  
articles of association 组织章程；组织细则；组织章程细则 
f+(w(~O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 trNK9@wT)  
ascertainment of profit 确定利润
-_H2FlB  
"Asia Clear" “亚洲结算系统” ?R~Ye  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 yW7S }I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y)-)NLLG;n  
Asian Development Fund [ADF] 亚洲发展基金 P+h<{%:*  
Asian dollar bond 亚洲美元债券 _jI)!
rfb  
Asian dollar market 亚洲美元市场 >0G}, S  
Asian dollar rate 亚洲美元利率 (]# JpQ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 x[,wJzp\6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )SZ,J-H08w  
asked price 沽盘；喊价；索价；卖方报价 5=;I|l,  
assessable income 应评税入息 `J;/=tf09  
assessable loss 应评税亏损 Zm'::+tl  
assessable profit 应评税利润 wBaFC\CW  
assessable value 应评税值 4~J1pcBno%  
assessed profit 估定利润 /$N#_Xblr  
assessed value 经评估价值 JT+lWhy  
assessment 评税；评定；估价；评税单 $1`t+0^k  
assessment number 评税编号；估价编号 lKD<  
assessment of additional tax 补加税评税 mf_9O  
assessment of performance 业绩评估；实绩评价 H0Gp mKYW  
Assessor 评税主任 "7u"d4h-:(  
asset price bubbles 资产价格泡沫 H@bm
Lq  
asset-backed securities 具资产保证的证券 7'
l{I'Z  
assets accretion 资产增值 x#xO {  
assets and liabilities 资产与负债 ?p\II7  
assets betterment statement 资产递增表；资产改进表 7m)ykq:?  
assets lending 实物放款；有抵押贷款 7=[O6<+o  
assets of the company passing on the death 死者去世时转移的公司资产 J!
gWRw5  
assets pledged as security for liabilities 用作负债抵押的资产 -O q=J;  
assets portfolio 资产投资组合 29E@e]Y,`  
assets price 资产价格 T<~[vjA  
assets quality 资产质素 iZqFVr&JF  
assets realization 资产变现 o+WrIAR  
assets refinancing arrangement 资产再集资安排 .Af)y_  
assets securitization 资产证券化 YSUH*i/%  
assets situated outside Hong Kong 在香港以外地方的资产 pz
p"NKxi  
assets stripping 削减资产；拆卖资产 J##X5'a3*  
assets value 资产值 /bj`%Q.n  
assignee 承让人 C4K&flk]  
assignment 转让；转让书；转让契 9YsO+7[  
assignment of interest 权益转让 |
a~&E@0c  
assignment of letters patent and trade mark 专利证书及商标转让 ]m,p3  
assignment of property 物业转让；物业转让书 >]N0w  
assignment right 转让权 i!-sbwd7  
assignor 转让人 ,Onm!LI=  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 lfG&V +S1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 wtick~)  
associate member 附属会员 [~%;E[ky$  
associated body corporate 相联法人团体 fv7g93  
associated company 相联公司；联属公司 ml \yc'  
associated corporation 相联法团 oN}j<6s  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `v+O5  
公认会计师公会〔英国〕 CAObC%  
Association of Futures Exchange Brokers 香港期货经纪协会 i3!$M/_]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tTxo:+xg  
association of underwriters 承保人组织 N=Yi:+  
assumption of control 接管
Ji?UG@  
assurance 担保；保险；转易；转易书 -5*;J&.  
assurance of interest 权益的转易 ;SP3nU))  
at 19XX price 按一九ＸＸ年价格计算 S~9kp?kR$  
at a discount 按赔价计算；按贴水价格计算；打折扣 .VV!$; FB  
at a premium 按溢价计算；按升水价格计算 #j5^/*XW  
at call 通知付款；按通知 oU6g5  
at constant market price 按固定市价计算 !f2>6}hE  
at constant price 按固定价格计算 DcM+K@1E4^  
at cost 按成本计算 +:8YMM#9V  
at current market price 按当时市价计算；按现时市价计算 ~x\Q\Cxp  
at current price 按当时价格计算；按现时价格计算 Q&\ksM  
at factor cost 按要素成本计算；按生产要素成本计算 Q%h o[KU  
at money-of-the-day price 按付款当日价格计算 ,;& PKY  
at or better 按指定或较佳价位〔买卖指令〕 6E&&0'm  
at par 按面值计算；平价 t`D@bzLC%  
at sight 见票即付 a{6|[aR  
at the close 按收市盘 U9OF0=g  
at the opening 按开市盘 (G;*B<|A  
attestation 见证；见证条款 R-|]GqS}L  
at-the-money option 平价期权 P"VLGa  
attorney 受权人；受托代表人 AV`7>@  
attornment 新拥有人承认书 _!vbX mb  
attributable profit 可归属利润 T8oASg!  
attributable share value 可归属股份价值 Za?&\  
Auckland Stock Exchange 奥克兰证券交易所 L{Zy7O]"d  
auction 拍卖 M:M<bz Vu  
auctioneer 拍卖商 0Jif.<  
audit 审计；核数 zW&W`(  
Audit Commission 审计署 ^(B*AE.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "61n?Z#,M[  
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〕 $dUN+9  
audit review 帐目审查 $5[RR  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6lFsN2  
audited account 审计帐目；经审计的帐目 q+Q)IVaU81  
audited annual account 经审计的周年帐目 ,g.=vQm:?  
audited balance sheet 经审计的资产负债表 h2snGN/{Hb  
auditor 核数师；核数主任；审计师 <C xet~x  
auditor's certificate 核数师证明书；审计师证明书 W%:zvqg v  
auditor's report 核数师报告；审计师报告 f>PU# D@B  
Aussie bond 澳元债券 7 {<lH%Tn  
austerity budget 紧缩预算 P;[mw(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4h(Hy&1C  
Australia All Ordinaries Index 澳洲所有普通股票指数 hQeZI+  
Australian Dollar [AUD] 澳元 ?uv%E*TU  
Australian Options Market 澳大利亚期权市场 2F]MzeW  
Australian Securities Commission 澳洲证券事务监察委员会 s os&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2J <Z4Ap  
Australian Stock Exchange 澳大利亚证券交易所 14zzWzKx  
Austrian Schilling [ATS] 奥地利先令 ShxX[k  
authentication 认证；鉴证 5eJd$}Lbc  
authority to purchase 委托购买证；委购书 6Z=H>
w  
authorization 认可；核准；授权；授权书 6.=b^6MV  
authorization by direction 指示授权 1j(,VW  
authorization by instruction 指令授权 =jh:0Q<43+  
authorization by warrant 令状授权 upKrr  
authorization of unit trust 单位信托的认可 #nz$RJsX  
authorized agent 指定代理人 v}i}pQ\DK  
authorized capital 法定资本 85]UrwlA4  
authorized clerk 出市员 HB:i0m2fJW  
authorized dealer 认可交易商 QI<3N  
authorized financial institution 认可财务机构 WDR!e2G  
authorized fund 认可基金 "f+2_8%s+  
authorized fund house 获授权的基金公司；认可基金公司 \x}UjHYIc&  
authorized institution 认可机构 GC2<K  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :gC2zv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5#PhaVc  
authorized insurer 获授权保险人；获认可承保人 =uTV\)  
authorized investment 特准投资项目 >Fh@:M7z  
authorized person 获授权人 gw^+[}U#  
authorized representative 获授权代表 @YELqUb*  
authorized share capital 法定股本 ^(3k uF  
automated quotation system 自动报价系统 `Ea3z~<7M  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?;Qk!t2U  
自动交易系统〔香港期货交易所有限公司〕 :SGQ4@BV  
automatic adjustment mechanism 自动调整机制 O'(vs"eN  
automatic adjustment system 自动调整系统 &$f?XdZ7  
Automatic Clearing House 自动票据交换所 4YC`dpO'  
automatic exchange rates accumulation system 自动化汇率累集系统 xOlkG*3c  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 g11K?3*%Q  
automatic teller machine [ATM] 自动柜员机 I 3PnyNZ  
autopay 自动转帐 :z7!X.*  
available assets 可用资产 71InYIed  
available fiscal reserve 现存财政储备 WDq3K/7\  
available profit 可用利润 ua-p^X`w  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 y C#{nUdw  
average 平均；平均数；海损 )ej8vm  
average basic salary 平均基本薪金 `1gsrHi4N  
average consumer expenditure 平均消费开支；一般消费开支 !/SFEL@_B  
average cost 平均成本 ;iVyJZI  
average cost of land production 增辟土地平均成本 Sz&`=x#  
average daily turnover 平均每日成交额 cA kw5}P
 
average daily wage rate 平均每日工资率 P<~y$B  
average expenditure pattern 平均开支模式 (XQG"G%U6W  
average growth rate 平均增长率 !RI&FcK  
average net fixed assets 固定资产平均净值 5l#)tX.by  
average of relatives 相对价格平均数 ewY X\  
average price 平均价格 ececN{U/  
average propensity to consume 平均消费倾向；一般消费倾向 Wu(GC]lTG  
average propensity to save 平均储蓄倾向；一般储蓄倾向 6gXc-}dp  
average rate 平均率 e9hQJ 1{)x  
average revenue 平均收入；平均收益 s#ykD{Z  
average stock 平均库存；平均存货 v)06`G  
average yearly rent 平均年租 l3,|r QD  
avoidance of double taxation 避免双重课税 3 0Z;}<)9  
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 WG,{:|!E  
E+gUzz5  
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