一些有用的会计术语(也不知道发的地方对不对)A

A: p=GWq(S6  
A share Ａ股；甲类股份 v!3A9!.  
abatement of tax 减税；减扣免税额 v dbO(  
ABN AMRO Bank N.V. 荷兰银行 .9*wY0:  
above-the-line expenditure 线上项目支出；经常预算支出 wZT%Ee\D%  
above-the-line receipt 线上项目收入；经常预算收入 8kE]_t  
ABSA Asia Limited 南非联合亚洲有限公司 ;DA8B'^>  
absolute change 绝对数值变更 e<7.y#L  
absolute expenditure 实际开支 YG:3Fhx0~  
absolute guideline figure 绝对准则数字 M$4k;  
absolute interest 绝对权益
e"]8T},  
absolute order of discharge 绝对破产解除令 W/z7"#  
absolute profit margin 绝对利润幅度 x_=n-lAF  
absolute value 实值；绝对值 kNqS8R|  
absolutely vested interest 绝对既得权益 z't??6  
absorbed cost 已吸收成本；已分摊成本 gXT9 r' k  
absorption 吸收；分摊；合并 4!Z5og1kn  
absorption rate 吸收率；摊配率；分摊率 m`#Od^vk  
ACB Finance Limited 亚洲商业财务有限公司 vzzE-(\\e  
acceptable form of reciprocity 合理的互惠条件 RpG+>"1]  
acceptable rate 适当利率；适当汇率 mOpTzg@  
acceptance agreement 承兑协议 CZnK8&VDY  
acceptance for honour 参加承兑 t- u VZ!`\  
acceptor 承兑人；接受人；受票人 (2ur5uk+  
acceptor for honour 参加承兑人 H~eRT1  
accident insurance 意外保险 !IU.a90V  
Accident Insurance Association of Hong Kong 香港意外保险公会 o56`  
accident insurance scheme 意外保险计划 T J^u"j-'  
accident year basis 意外年度基准 dF0,Y?  
accommodation 通融；贷款 a)Q!'$"'  
accommodation bill 通融票据；空头票据 |yyO q  
accommodation party 汇票代发人 %+ 7p lM  
account balance 帐户余额；帐户结余 @J{m@ji{  
account book 帐簿 AWjJ{#W>9  
account collected in advance 预收款项 'K@|3R  
account current book 往来帐簿 Vt^3iX{!  
account of after-acquired property 事后取得的财产报告 2 &/v]  
account of defaulter 拖欠帐目 {^CT}\=>  
account payable 应付帐款 UX-&/eScN  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nMDxH$O  
account receivable 应收帐款 rWys'uc  
account receivable report 应收帐款报表 &uP~rEJl+  
account statement 结单；帐单；会计财务报表 o)6pA^+  
account title 帐户名称；会计科目 h1 WT
  
accountant's report 会计师报告 sAo& uZ  
Accountant's Report Rules 会计师报告规则 W)'*m-I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 MUOa@O,  
Accounting Arrangements 《会计安排》 bQe^Px5 !.  
accounting basis 会计基础 4p;aS$Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 5tJ,7
Y'  
Accounting Circular 《会计通告》 kP#e((f,  
accounting class 会计类别 A,su;Qh  
accounting date 记帐日期；会计结算日期 i'd2[A.7I  
accounting for money 款项核算 KKA~#iCk  
Accounting Officer 会计主任 |r ue=QZ  
accounting period 会计报告期；会计期 {NpM.;  
accounting policy 会计政策；会计方针 AE: Z+rM*  
accounting practice 会计惯例 r|4t aV&  
accounting principle 会计准则 j Ja$a [  
accounting record 会计记录 Nu8Sr]p  
accounting report 会计报告 =_j vk.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8eA+d5k\.  
Accounting Society of China 中国会计学会 Vz14j_  
accounting statement 会计报表 %1pYEHn  
accounting system 会计制度；会计系统 "~UUx"Y  
accounting transaction 会计事项；帐务交易 -(#I3h;I  
accounting treatment 会计处理 EM>}0V  
accounting year 会计年度 %h1N3\y9i(  
accretion 增值；添加 yx V:!gl  
accrual 应计项目；应累算数目 IUR<.Y`  
accrual basis 应计制；权责发生制 t+oJV+@  
accrual basis accounting 应计制会计；权责发生制会计 &`b "a!  
accrue 应累算；应计 d0'JC*  
accrued benefit 应累算利益 "5cM54Z0  
accrued charges 应计费用 k6`6Mjbc  
accrued cumulative preference share dividend 应累算的累积优先股股息 L 
lqM c  
accrued expenses 应累算费用 }QZQ3@  
accrued interest payable 应付利息；应计未付利息 G!4(BGx&  
accrued interest receivable 应收利息；应计未收利息 zf3v5Hk  
accrued right 累算权益 yH][(o=2  
accruing profit 应累算的利润 AM=z`0so  
accumulated fiscal reserve 累积财政储备 kq\)MQ"/X  
accumulated profit 累积利润；滚存溢利 .CP&bJP%  
accumulated reserve 累积储备 s {^yj  
accumulation of surplus income 累积收益盈余 +_-bJo2a  
acquired assets 既得资产 :akT 'q#  
acquisition 收购；购置；取得 S"9zc ,]  
acquisition cost 购置成本 "#mBcQ;QLV  
acquisition expenses 购置费用 t|t#vcB  
acquisition of 100% interest 收购全部股权 kd"N29  
acquisition of control 取得控制权 a^,(v  
acquisition of fixed assets 购置固定资产 w[P4&?2:  
acquisition of shell “买壳” f#ri'&}c :  
acquisition price 收购价 0"~i^  
act of God 天灾 u!1{Vt87  
acting partner 执事合伙人 M
$f7sx  
active market 买卖活跃的市场；交投畅旺的市场；旺市 O25lLNmO  
active partner 积极参与的合伙人 8* Jw0mSw  
active trading 交投活跃 8H[:>;SI  
actual circulation 实际流通 S/;bU:  
actual cost 实际成本 R_=6GZH$G  
actual expenditure 实际开支；实际支出 @p\}pY$T  
actual income 实际入息；实际收入；实际收益 );-~j  
actual market 现货市场 m%?V7-9!k  
actual price 现货价；实际价格 @F(mi1QO  
actual profit 实际利润 X.`
~>`8  
actual quotation 实盘；实际价位；实际报价 !3T&4t  
actual year basis 按实际年度计算 G "P4-  
actuals 实货 f6$b s+oP  
actuarial investigation 精算调查 q -8t'7  
actuarial principle 精算原则 zbJT&@z  
actuarial report 精算师报告 iR"N13  
Actuarial Society of Hong Kong 香港精算学会 \9-"M;R.d  
actuarial valuation 精算师估值 G:g69=x y  
actuary 精算师 O|_h_I-2  
ad referendum agreement 暂定协议；有待覆核的协定 `~eUee3b.~  
ad valorem duty 从价税；按值征税 QeF3qXI  
ad valorem duty system 从价税制 FVhU^  
ad valorem fee 从价费 N&@}/wzZ  
ad valorem tariff 从价关税 gv5*!eI  
additional allowance 额外免税额 8QMPY[{
 
additional amount for unexpired risk 未过期风险的额外款额 !ct4;.2 D  
additional assessable profit 补加应评税利润 +SJd@y@fR  
additional assessment 补加评税 h=-"SW  
additional commitment 额外承担 1;VHM'  
additional commitment vote 额外承担拨款 a&vY!vx3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4tY ss  
additional dependent parent allowance 供养父母额外免税额 f 2l{^E#h  
additional provision 额外拨款 G@j0rnn>B  
additional stamp duty 附加印花税 nS>8bub30  
additional tax 补加税罚款；补加税款 [$[:"N_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (XoH,K?{z  
adjudged bankrupt 被裁定破产 +>JjvYx}\  
adjudicated bankrupt 裁定破产人 m.,U:>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 bV/jfV"%E  
adjudication of bankruptcy 裁定破产；宣告破产 Jaz?Ys|S  
adjudication of insolvency 裁定无力偿还债务 ?7{H|sI
 
adjusted actual 经调整的实数；调整后的实数 eF2|Wjl``;  
adjusted current assets 经调整的流动资产；调整后的流动资产 sH\5/'?  
adjusted figure 经调整的数字；调整后的数额 Dc)dE2  
adjusted liabilities 经调整的负债；调整后的负债 s.8{5jVG  
adjusted loss 经调整的亏损；调整后的亏损 Z1"
v}g  
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 X.:]=,aGW  
adjusted profit 经调整的利润；调整后的利润 2;w*oop,O  
adjusted surplus 经调整的盈余额；调整后的盈余额 5h;+Ky!I  
adjusted value 经调整的价值；调整后的价值 ~Jf{4*>y  
adjustment 调整；修订；理算〔保险〕 zXRlo]  
adjustment centre 调剂中心 /hO1QT}xd  
adjustment lag 调整过程的时间差距；调整时差 6Cp]NbNrq  
adjustment mechanism 调整机制 O$c
HZs$  
adjustment of loss 亏损调整 ~K@'+5Pc  
adjustment process 调整过程；调整程序 .9.2Be  
adjustment range 调整幅度 y|wc,n%L>  
administered exchange rate 受管制汇率 ?,/U^rf^4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 z?35=%~w   
administration expenses 行政费用 (y^vqMz  
administration fee 手续费；行政费 1)Zf3Y8  
administration in bankruptcy 破产管理 n?V+dC=F}  
administration order 遗产管理令 -lv)tHs<  
administrator 管理人；遗产管理人 K$d$m <  
administrator of the estate 遗产管理人 1@$Ko5  
admission of debt 债项承认书 fDSv?crv  
admission of proof 接纳债权证明
0]4(:(B  
advance 放贷款项；垫付款项；预支款项；预付款项 Pi|o`
d  
advance account 暂支帐目；预付款帐户 =9T$Gr  
advance compensation 预付补偿金 64 5z#_}C$  
advance from shareholder 股东垫款 iTaWup  
advance pending reimbursement 预支以待日后付还 J[&b`A@.o  
advanced economy 先进经济体系 M9f35 :  
advancement 预付；预付财产 [+P#
tIL  
advances warrant 垫款令 jVq(?Gc  
advancing 贷出 o6p98Dpg   
adverse balance 逆差 PdvqDa8  
adverse exchange 逆汇 _Zr.ba  
advertisement addressed to shareholders 在报章刊登的致股东通告 b".L_Ma1*  
advice for collection 托收通知书 }1rm  
advice of drawing 提款通知书；汇票通知书 YID4w7|  
advice of payment 付款通知 c_>f0i  
Advisory Committee [Securities and Futures Commission] ?R$&Xe!5  
谘询委员会〔证券及期货事务监察委员会〕 #^]n0!  
Advisory Committee on Diversification 经济多元化谘询委员会 mml z&h  
affidavit 誓章；遗产申报誓章 P67o{EdK  
affidavit of no receipt 述明无收款的誓章 yxc=Z0~1  
affiliate 联号；联营公司；附属公司 V(E/'DR  
affiliated company 附属公司；联号；联营公司 ccL~#c0P7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9H%X2#:fH  
affordability 负担能力 h;0S%ZC  
African Development Bank [AfDB] 非洲开发银行 /soKucN"h  
after-acquired property 事后取得的财产 +$Rt+S BD  
after-hours dealing 市后交易 )(@Hd  
after-tax profit 税后盈利；税后利润；税后溢利 9VbOQ{8  
agency agreement 代理协议 t2"FXTAq  
agency expenses 代理机构的开支 y a_<^O 9  
agency fee 代理费 nqf,4MR  
Agency Law 《代理法》 Ox@P6|m  
agent 代理人；承销人 Exk\8,EGqS  
agent of company 公司代理人 95
V@X ^Ee  
agent's fee 代理人费；经纪费 Zcc9e03  
aggregate 总计；总数；总体数字 `Ry]y"K  
aggregate amount 总款额；总额 LupkrxV  
aggregate assets and liabilities 总体资产与负债 :Q@&5!]>d  
aggregate at constant price 按固定价格计算的总体数字 +k>.Q0n%m  
aggregate demand 总需求 5v6Eii:  
aggregate gross position 总持仓量 &ZQJ>#~j^  
aggregate limit 总限额 ~_!F0
1s  
aggregate of salaries tax 合计薪俸税
L/z),#  
aggregate performance 总体表现；总体业绩 +U3m#Y)k  
aggregate supply 总体供应 ZR'H\Z  
aggregate surplus 总盈余 i _%Q`i  
aggregate total 整体总额 s@7H1)U  
aggregate value 总值；合计价值 )sT> i  
aggregated basis 合计基准 J.|+ID+  
aggregated net chargeable income 合计应课税入息实额 @|t
L8?  
aggregation 合并计算；合计；总和 jt
.3P  
aggregation of incomes of husband and wife 夫妇入息合并计算 >orK';r<  
aggregation of property 财产的总和 ]i)j3WDz]  
agio 差价；贴水 ?pzaG{  
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》 5;{H&O9Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @n": w2^B  
《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》 "T- `$'9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X<*U.=r)  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Alxx[l\<J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
y? co|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zO MA  
agreement for a settlement 授产协议 d09k5$=gJ  
agreement for assignment 转让协议 x>Jr_A(  
agreement for sale 售卖协议；买卖协议 GbaEgA'fa  
agreement for sale and purchase 买卖协议 Y
"wUt &  
agreement for the payment of interest 支付利息协议 j ku}QM^  
agreement for the repayment of money 还款协议 g"> {9YE  
agreement of reinsurance 再保险协议 # m *J&  
Agricultural Bank of China 中国农业银行 :dqn h  
air passenger departure tax 飞机乘客离境税 LoGVwRmoC
 
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Y(cGk#0  
airport tax 机场税 W}]%X4<#rN  
alcohol duty 酒精税 NSDv;|f  
alienation 让与；让渡；转让 _zwUE  
alimony 生活费；赡养费 'uxX5k/D@t  
All Ordinaries Index [AOI] 所有普通股指数 s]JF0584  
all risks 全险；综合险 Ck|8qUz-  
All Sales Record for Stock Market 《股票市场成交报告》 yYH0v7vx+  
Allied Capital Resources Limited 新联财务有限公司 GF^071]G  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Mwr
"~?\\  
allocation letter 拨款信件 .uk>QMs1  
allocation of fund 分配款项；预留款项 yT,.z 0  
allocation of profit 利润分配；溢利分配 ok4@N @  
allocation warrant 拨款令 1{r)L{]  
allotment 分配；配股 }7.PH'.8  
allotment notice 股份配售通知；配股通知 ;y2/-tL?  
allotment of shares 股份分配 {7/0< NG  
allowable 可获宽免；免税的 Zc`BiLzrIG  
allowable business loss 可扣除的营业亏损 GHeVp/u  
allowable expenses 可扣税的支出 se>MQM5 )  
allowance 免税额；津贴；备抵；准备金 '&|=0TDd+  
allowance for debts 债项的免税额 aqc?pqM  
allowance for depreciation by wear and tear 耗损折旧免税额 v3jg~"!  
allowance for funeral expenses 殡殓费的免税额 $"H{4x`-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E0?iXSJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 ])!o5`ltZ  
allowance to debtor 给债务人的津贴 a0ObBe'
  
alteration of capital 资本更改 ;{"+g)u  
alternate trustee 候补受托人 81i655!Z  
amalgamation 合并 Sh8"F@P8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 " _ka<R..  
ambit of charges 征税范围；收费范围 !f+H,]D"  
amended valuation 经修订的估值 oczN5YSt  
American Commodities Exchange 美国商品交易所 C-H@8p?T  
American Express Bank Limited 美国运通银行 `u&Zrdr,  
American Stock Exchange 美国证券交易所 gjAIEI  
amortization 摊销 ixT:)|'i  
amount due from banks 存放银行同业的款项 )}?#  
amount due from banks abroad 存放海外银行同业的款项 B,=H
@[Fj  
amount due from holding companies 控股公司欠款 Uh):b%bS;J  
amount due from local banks 存放本港银行同业的款项 Ub* wuI  
amount due to banks 银行同业的存款 uPl\I6k  
amount due to banks abroad 海外银行同业的存款 #Q`dku%V:  
amount due to holding companies 控股公司存款 >b{q.  
amount due to local banks 本港银行同业的存款 %eO0wa$a  
amount due to outport banks 外埠银行同业的存款 ]3l
9:|  
amount for note issue 发行纸币的款额 sU{NHC)5  
amount of bond 担保契据的款额 vsl]92xI  
amount of consideration 代价款额 c>)Yt^q&K  
amount of contribution 供款数额 d>t<_}  
amount of indebtedness 负债款额 I]EbodAyZ,  
amount of principal of the loan 贷款本金额 07^iP>?  
amount of rates chargeable 应征差饷数额 ptZ <ow&  
amount of share capital 股本额 ?TKRjgW`@_  
amount of sums assured 承保款额 E`uY1B[c  
amount of variation 变动幅度 x-?Sn' m  
amount of vote 拨款数额 Cy=Hy@C  
amount payable 应付款额 rMhB9zB1  
amount receivable 应收款额 pxh"B\"4*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bq:(
u4 3  
analysis 分析 I\$X/t +dH  
ancillary risk 附属风险 cbT7CG  
annual account 周年帐目；周年帐目报表；年度决算；年结 Tap.5jHL  
annual accounting date 年结日期 h9G RI  
annual allowance 每年免税额；年积金；年度津贴；年津  VN\W]jT  
annual balance 年度余额 (j3xAA  
annual disposable income 每年可动用收入 YS*9t Q{  
annual estimates 周年预算 -3=#u_  
annual fee 年费 ?qWfup\S  
annual general meeting 周年大会 @6]sNm  
annual growth rate 年增率；每年增长率 xM&Wgei]10  
annual long-term supplement 长期个案每年补助金 ZU%[guf  
annual pensionable emolument 可供计算退休金的年薪 >)M`IU[d^.  
annual report 年报 CyXRi}W.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 428>BQA  
annual return 周年报表；周年申报表；每年报税表格 B2'i7Ps  
Annual Return Rules 《周年报表规则》 c
5D)  
annual review of consumer prices 每年消费物价回顾 ;k>&FWEG  
annual roll-forward basis 逐年延展方式 m1Mt#@,$  
annual salary 年薪 5MtLT#
C3r  
annual statement 年度报表；年度决算表 n' q4  
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 S9~+c  
annuitant 年金受益人 &b%zQ4%d-`  
annuity 年金 PC-"gi=h  
annuity contract 年金合约 +2&@x=xy  
annuity on human life 人寿年金 I ,z3xU  
antecedent debt 先前的债项 `yH<E+   
ante-dated cheque 倒填日期支票 tAv@R&W,  
anticipated expenditure 预期开支 e(GP^oK  
anticipated net profit 预期纯利 9E"vN  
anticipated revenue 预期收入 O%5 r[  
anti-inflation measure 反通货膨胀措施 &N\jG373  
anti-inflationary stance 反通货膨胀立场 qfMo7e@6*  
apparent deficit 表面赤字 [8*jw'W|[  
apparent financial solvency 表面偿债能力 ^!<BQP7  
apparent partner 表面合伙人 L"4mL,  
application for personal assessment 个人入息课税申请书 )E-inHD /  
application of fund 资金应用 AN/;)wc  
application to release as liquidator and to destruct the books of accounts and documents :lPb.UCY  
申请免除清盘人职务及毁灭帐簿与文件 n T{3o;A  
appointed actuary 委任精算师 U$WxHYo  
appointed auditor 委任核数师；委任审计师 K|hjEQRv  
appointed trustee 委任的受托人 F|e1"PkeoA  
appointer 委任人 EkjN{$*  
apportioned pro rata 按比例分摊 O\"3J(y,  
apportionment 分配；分摊 xQ^E"Q,1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YW( Qmo7  
apportionment formula 分摊方程式 pH"#8O&  
apportionment of estate duty 遗产税的分摊 \b?" b  
appraisal 估价；评估 JSCZ{vJ$  
appreciable growth 可观增长 ,>0*@2
 
appreciable impact 显着影响 eOs)_?}  
appreciable increase 可观增长 KmA;HiH%J  
appreciation 增值；升值 $+Z)  
appreciation against other currencies 相对其他货币升值 "2)H'<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]dGw2y  
appreciation tax 增值税 lTV'J?8!-a  
appropriation 拨款；拨用；拨付 CkoLTY  
appropriation account 拨款帐目 `\#B18eU  
Appropriation Bill 拨款法案 `OXpU,Z 6U  
appropriation-in-aid system 补助拨款办法 j/f?"VEr  
approved assets 核准资产 iV*q2<>  
approved basket stock 认可一篮子证券 /tf5Bv'<  
approved budget 核准预算 CzRc%%BA  
approved charitable donation 认可慈善捐款 hog=
ut  
approved charitable institution 认可慈善机构 8o'_`{ba  
approved currency 核准货币；认可货币 :+z4~% jA  
approved estimates 核准预算 "AnC?c9?-^  
approved estimates of expenditure 核准开支预算 ujR_"r|l  
approved overseas insurer 核准海外保险人 JNt^ (z  
approved overseas trust company 核准海外信托公司 r0+6evU2  
approved pooled investment fund 核准汇集投资基金 +#lM  
approved provident fund scheme 认可公积金计划 Vr^n1sgE}r  
approved provision 核准拨款 4{rZppm  
approved redeemable share 核准可赎回股份 +'I+o5*  
approved regional stock 认可地区性证券 3L_\`Ia9  
approved retirement scheme 认可退休金计划 W;'!g
pa  
approved subordinated loan 核准附属贷款 VcSVu  
arbitrage 套戥；套汇；套利 2\jPv`Ia  
arbitrageur 套戥者；套汇者 L
Wz&YF#T-  
arbitrary amount 临时款项 / zB0J?  
arrangement 措施；安排；协定 w35J.zn  
arrears 欠款 {f2S/$q  
arrears of pay 欠付薪酬 &U5{Hm9Ynr  
arrears of revenue 逾期未收税款；逾期未收的帐项 _m gHJ0v'  
articles of association 组织章程；组织细则；组织章程细则 {B?Wu3-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !'&n-Q  
ascertainment of profit 确定利润 jv%kOovj  
"Asia Clear" “亚洲结算系统” 19Mu61  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *n 6s.$p)%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $c:ynjL|P-  
Asian Development Fund [ADF] 亚洲发展基金 )4<__|52"1  
Asian dollar bond 亚洲美元债券 #Ssx!+q?  
Asian dollar market 亚洲美元市场 mpuq 9)6  
Asian dollar rate 亚洲美元利率 YaKeq5%y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:D%"EJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M<.d8?p )  
asked price 沽盘；喊价；索价；卖方报价 QS` PpyBkd  
assessable income 应评税入息 G~2jUyv  
assessable loss 应评税亏损 E_])E`BJ  
assessable profit 应评税利润 :(!`/#6H  
assessable value 应评税值 m'6&9Jak  
assessed profit 估定利润  -QM: q  
assessed value 经评估价值 zF8dKFE~  
assessment 评税；评定；估价；评税单 :Q $K<)[  
assessment number 评税编号；估价编号 7VqM$I  
assessment of additional tax 补加税评税 /%}*Xh  
assessment of performance 业绩评估；实绩评价 u09:Z{tL;@  
Assessor 评税主任 -0$55pa/@:  
asset price bubbles 资产价格泡沫 ;t<QTGJ  
asset-backed securities 具资产保证的证券 z(_Ss@ $  
assets accretion 资产增值 2jg-  
assets and liabilities 资产与负债 P@$/P99  
assets betterment statement 资产递增表；资产改进表 ![YX]+jqNp  
assets lending 实物放款；有抵押贷款 @eD)
:Y  
assets of the company passing on the death 死者去世时转移的公司资产 tD(7^GuR  
assets pledged as security for liabilities 用作负债抵押的资产 +cgSC5nR  
assets portfolio 资产投资组合 RrX[|GLSJ  
assets price 资产价格 86 W9rR  
assets quality 资产质素 6:Ch^c+IZ  
assets realization 资产变现 XQ9O$ ~q  
assets refinancing arrangement 资产再集资安排 6r"eN%m  
assets securitization 资产证券化 wkA+j9.  
assets situated outside Hong Kong 在香港以外地方的资产 !}v=N";c  
assets stripping 削减资产；拆卖资产 p^%YBY#,H  
assets value 资产值  FT#8L  
assignee 承让人 u37'~&o{U  
assignment 转让；转让书；转让契 ;aI[=?<x  
assignment of interest 权益转让 6*B19+-  
assignment of letters patent and trade mark 专利证书及商标转让  [F0s!,P  
assignment of property 物业转让；物业转让书 ~$:|VHl  
assignment right 转让权 &x[E;P*Fg  
assignor 转让人 }!"A!~&  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 P&9Gga^I  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 v 1z  
associate member 附属会员 L;VoJf  
associated body corporate 相联法人团体 Co (.:z~  
associated company 相联公司；联属公司 Q&wB$*u  
associated corporation 相联法团 v(B<Nb  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^W'fA{sr  
公认会计师公会〔英国〕 !%^^\,  
Association of Futures Exchange Brokers 香港期货经纪协会 z=rT%lz6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 # {w9s0:  
association of underwriters 承保人组织 ZHU5SXu  
assumption of control 接管 [ oL.+  
assurance 担保；保险；转易；转易书 hU`wVy  
assurance of interest 权益的转易 Gn|F`F  
at 19XX price 按一九ＸＸ年价格计算 M m[4yP%  
at a discount 按赔价计算；按贴水价格计算；打折扣 8oUpQcim  
at a premium 按溢价计算；按升水价格计算 Pz>s6 [ob  
at call 通知付款；按通知 !c}O5TI|#  
at constant market price 按固定市价计算 Hyb3 ;yQ  
at constant price 按固定价格计算 iVp,e  
at cost 按成本计算 z.$4!$q  
at current market price 按当时市价计算；按现时市价计算 ,k{#S?:b  
at current price 按当时价格计算；按现时价格计算 (i34sqV$m  
at factor cost 按要素成本计算；按生产要素成本计算 A+::O@_s  
at money-of-the-day price 按付款当日价格计算 %_+2@\  
at or better 按指定或较佳价位〔买卖指令〕 6+.uU[x@  
at par 按面值计算；平价 "uuVy$6C  
at sight 见票即付 so"$m  
at the close 按收市盘 Izhee%c  
at the opening 按开市盘 ,sA[)wP{  
attestation 见证；见证条款 G;v8$)Zj  
at-the-money option 平价期权 #33fGmd[  
attorney 受权人；受托代表人 jhXkSj  
attornment 新拥有人承认书 tk!t Y8j  
attributable profit 可归属利润 TD'L'm|2  
attributable share value 可归属股份价值 6l5:1|8b,!  
Auckland Stock Exchange 奥克兰证券交易所 r\b3AKrIN  
auction 拍卖 &<wuJ%'>)Z  
auctioneer 拍卖商 NLUT#!Gr  
audit 审计；核数 `tHvD=`m.  
Audit Commission 审计署 BGOuDKz9C  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UUzYbuS>&l  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 e\Y*F  
audit review 帐目审查 mz@T  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3Mxp)uG/  
audited account 审计帐目；经审计的帐目 ]Y2RqXA*  
audited annual account 经审计的周年帐目 g#F?!i-[F  
audited balance sheet 经审计的资产负债表 2"Ecd  
auditor 核数师；核数主任；审计师 p[hZ@f(z  
auditor's certificate 核数师证明书；审计师证明书 b%<9Sn   
auditor's report 核数师报告；审计师报告 DB-l$rj  
Aussie bond 澳元债券 lDOCmdt@N  
austerity budget 紧缩预算 :p]'32FA!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 gCioq.  
Australia All Ordinaries Index 澳洲所有普通股票指数 lV1G<qP  
Australian Dollar [AUD] 澳元 [`^a=:*  
Australian Options Market 澳大利亚期权市场 ,_Z5m;  
Australian Securities Commission 澳洲证券事务监察委员会 E=e*VEjy  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &>%T^Y|J4  
Australian Stock Exchange 澳大利亚证券交易所 k 8UO9r[  
Austrian Schilling [ATS] 奥地利先令 1u: gFUb  
authentication 认证；鉴证 6
^]!gR#B  
authority to purchase 委托购买证；委购书 E"+Q
J~!  
authorization 认可；核准；授权；授权书 Svondc 4  
authorization by direction 指示授权 7NDr1Z#B6V  
authorization by instruction 指令授权 3gv|9T  
authorization by warrant 令状授权 ]z l[H7  
authorization of unit trust 单位信托的认可 9cf:pXMi  
authorized agent 指定代理人 @!`Xl*l  
authorized capital 法定资本 }dp=?AFg  
authorized clerk 出市员 ppZDGpp  
authorized dealer 认可交易商 a
^`rtvT  
authorized financial institution 认可财务机构 3):A   
authorized fund 认可基金 Tav*+  
authorized fund house 获授权的基金公司；认可基金公司 H*[M\gN$  
authorized institution 认可机构 X:6c}p%,!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ``ou/Z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 JBJhG<J  
authorized insurer 获授权保险人；获认可承保人 W_kHj}dj,p  
authorized investment 特准投资项目 kPVO?u
O  
authorized person 获授权人 LL2=&VK  
authorized representative 获授权代表 8g&? Cc  
authorized share capital 法定股本 U@-^C"R  
automated quotation system 自动报价系统 GH+r
?2<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] e6d<dXx  
自动交易系统〔香港期货交易所有限公司〕 qOSM}ei>s  
automatic adjustment mechanism 自动调整机制 QV{}K  
automatic adjustment system 自动调整系统 K{[%7AM  
Automatic Clearing House 自动票据交换所 '7+4`E  
automatic exchange rates accumulation system 自动化汇率累集系统 cIav&Zko  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $u9K+>.  
automatic teller machine [ATM] 自动柜员机 ~NQ72wph{  
autopay 自动转帐 )xbHCoU,  
available assets 可用资产 MrDc$p W G  
available fiscal reserve 现存财政储备 %kdEun  
available profit 可用利润 $Hj.{;eC/k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }HY-uQ%@g  
average 平均；平均数；海损 T;,cN7>>O  
average basic salary 平均基本薪金 Cq'KoN%nQ  
average consumer expenditure 平均消费开支；一般消费开支 _>| =L W@7  
average cost 平均成本 R~)\3] "2m  
average cost of land production 增辟土地平均成本 @7?#Y|`  
average daily turnover 平均每日成交额 DpUbzr41+k  
average daily wage rate 平均每日工资率 <4P4u*/o  
average expenditure pattern 平均开支模式 Jh ]i]7r  
average growth rate 平均增长率
)rekY;  
average net fixed assets 固定资产平均净值 D|Q#gcWpo  
average of relatives 相对价格平均数 ,6om\9.E@  
average price 平均价格 B)qWtMZx  
average propensity to consume 平均消费倾向；一般消费倾向 |h;0H`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Kac' ;
1  
average rate 平均率 ly:
q6i  
average revenue 平均收入；平均收益 n2oz"<?$S  
average stock 平均库存；平均存货 I~ok4L?VB  
average yearly rent 平均年租 P/Q!<I  
avoidance of double taxation 避免双重课税 K#pNec  
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 iZM+JqfU|D  
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