一些有用的会计术语(也不知道发的地方对不对)A

A: a~ REFy  
A share Ａ股；甲类股份 %!rsu-W:Y  
abatement of tax 减税；减扣免税额 YA^9, q6u?  
ABN AMRO Bank N.V. 荷兰银行 CSU>nIE0  
above-the-line expenditure 线上项目支出；经常预算支出 $zCUQthL@  
above-the-line receipt 线上项目收入；经常预算收入 $)@zlnU  
ABSA Asia Limited 南非联合亚洲有限公司 HIhoYSwB  
absolute change 绝对数值变更 >[xQUf,p  
absolute expenditure 实际开支 I{cn ,,8  
absolute guideline figure 绝对准则数字 ecf7g)+C  
absolute interest 绝对权益 xDr *|d  
absolute order of discharge 绝对破产解除令 1'_OM h*;  
absolute profit margin 绝对利润幅度 d(a6vEL4  
absolute value 实值；绝对值 <R{\pz2w  
absolutely vested interest 绝对既得权益 .yWdlq##  
absorbed cost 已吸收成本；已分摊成本 6}ax~wYct  
absorption 吸收；分摊；合并 uR"]w7=  
absorption rate 吸收率；摊配率；分摊率 +[2lS54"W4  
ACB Finance Limited 亚洲商业财务有限公司 `bC_J,>_  
acceptable form of reciprocity 合理的互惠条件 u gfV'  
acceptable rate 适当利率；适当汇率 5o~Z>  
acceptance agreement 承兑协议 EoY#D'[  
acceptance for honour 参加承兑 K0I-7/L  
acceptor 承兑人；接受人；受票人 )kUq2-r  
acceptor for honour 参加承兑人 m@c2'*&Y  
accident insurance 意外保险 w-nkf M~  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^ O`  
accident insurance scheme 意外保险计划 nMc-kyl{  
accident year basis 意外年度基准 9J
]LV'f7  
accommodation 通融；贷款 G>_ZUHdI  
accommodation bill 通融票据；空头票据 cRg$~rYd  
accommodation party 汇票代发人 nj9hRiLn  
account balance 帐户余额；帐户结余 {{DW P-v4  
account book 帐簿 kD;BwU[  
account collected in advance 预收款项 ]c5GG!E-g  
account current book 往来帐簿 orU4{.e  
account of after-acquired property 事后取得的财产报告 mU&J,C  
account of defaulter 拖欠帐目 qbAoab53  
account payable 应付帐款 4t8 Hy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Vfw$>og!  
account receivable 应收帐款 jY?%LY@5I  
account receivable report 应收帐款报表 E_yh9lk  
account statement 结单；帐单；会计财务报表 &FanD  
account title 帐户名称；会计科目 z
u|pL`X  
accountant's report 会计师报告 lMO0d_:b1  
Accountant's Report Rules 会计师报告规则 Q'=!1^&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q5RLIstQ\  
Accounting Arrangements 《会计安排》 etDB|(,z  
accounting basis 会计基础 Sdt @"6  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,vhR99g{  
Accounting Circular 《会计通告》 gVl#pVO`N  
accounting class 会计类别 OIWo* %  
accounting date 记帐日期；会计结算日期 $4M3j%S  
accounting for money 款项核算 Lq&xlW j  
Accounting Officer 会计主任 L]tyL)  
accounting period 会计报告期；会计期 6a,YxR\  
accounting policy 会计政策；会计方针 XnG!
T$  
accounting practice 会计惯例 V?rI,'F>N  
accounting principle 会计准则 [wOO)FjT  
accounting record 会计记录 54)}^ftY^  
accounting report 会计报告 yi%B5KF~Al  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7xd}J(l  
Accounting Society of China 中国会计学会 p{U8z\  
accounting statement 会计报表 7v:;`6Jb  
accounting system 会计制度；会计系统 %Mu dc  
accounting transaction 会计事项；帐务交易 {"y6l  
accounting treatment 会计处理 4v?S`w:6  
accounting year 会计年度 !kz\ {  
accretion 增值；添加 hmi15VW  
accrual 应计项目；应累算数目 [j/-(?+  
accrual basis 应计制；权责发生制 (nzzX?`nY  
accrual basis accounting 应计制会计；权责发生制会计 ~p 1y+  
accrue 应累算；应计 r:o!w7C:a  
accrued benefit 应累算利益 \4&g5vE  
accrued charges 应计费用 6RtpB\hq  
accrued cumulative preference share dividend 应累算的累积优先股股息 '\;tmD"N5#  
accrued expenses 应累算费用 :dj@i6  
accrued interest payable 应付利息；应计未付利息 1h"B-x  
accrued interest receivable 应收利息；应计未收利息 ~.Gk:M  
accrued right 累算权益  )Ob{]  
accruing profit 应累算的利润 p*'?(o:=  
accumulated fiscal reserve 累积财政储备 l{3utQH-=z  
accumulated profit 累积利润；滚存溢利 jW*A(bK8:  
accumulated reserve 累积储备 nAYjS
E  
accumulation of surplus income 累积收益盈余 WgL!@
g  
acquired assets 既得资产 NdZ: 
7  
acquisition 收购；购置；取得 r9U1O@c  
acquisition cost 购置成本 9PBmBP~  
acquisition expenses 购置费用 5u8Sxfm",  
acquisition of 100% interest 收购全部股权 }qg!U
m0  
acquisition of control 取得控制权 Tld{b  
acquisition of fixed assets 购置固定资产 G@(7d1){  
acquisition of shell “买壳” R's xa*VB  
acquisition price 收购价 $200?[  
act of God 天灾 Ylf4q/-  
acting partner 执事合伙人 npF[J x[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 f0uiNy(r$  
active partner 积极参与的合伙人 ^m7PXY  
active trading 交投活跃 YUH/t
l  
actual circulation 实际流通 AX
)zSrXn  
actual cost 实际成本 BOG )JaDW  
actual expenditure 实际开支；实际支出 'SY&-<t(  
actual income 实际入息；实际收入；实际收益 r3-3*_  
actual market 现货市场 E5dXu5+ye  
actual price 现货价；实际价格 (o|E@d  
actual profit 实际利润 'K!kJ9oqe  
actual quotation 实盘；实际价位；实际报价 )>/c/B  
actual year basis 按实际年度计算 OwEz(pj@  
actuals 实货 G1l(  
actuarial investigation 精算调查 GB=q}@&8p  
actuarial principle 精算原则 e'`oisJU?q  
actuarial report 精算师报告 N4:'X6u;  
Actuarial Society of Hong Kong 香港精算学会 : ?V;  
actuarial valuation 精算师估值 ?-f>zx8O  
actuary 精算师 Cr` 0C  
ad referendum agreement 暂定协议；有待覆核的协定 Yc$|"to  
ad valorem duty 从价税；按值征税 )0Lq>6j9  
ad valorem duty system 从价税制 2Ar<(v$  
ad valorem fee 从价费 zaZnL7ZJX  
ad valorem tariff 从价关税 RD4)NN6y5}  
additional allowance 额外免税额 :U9R 1^}A  
additional amount for unexpired risk 未过期风险的额外款额 yV8).4  
additional assessable profit 补加应评税利润 _pS%tPw  
additional assessment 补加评税 0b4OJ[  
additional commitment 额外承担 t'J fiGM  
additional commitment vote 额外承担拨款 }:%pOL n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Vt
O+=mZV  
additional dependent parent allowance 供养父母额外免税额 X_qXH5^%  
additional provision 额外拨款 V~=)#3]`[  
additional stamp duty 附加印花税 y AWDk0bx  
additional tax 补加税罚款；补加税款 ST3qg6Cq2J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >4\xcL  
adjudged bankrupt 被裁定破产 B'Wky>5)  
adjudicated bankrupt 裁定破产人 w.8~A,5}Dh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 'G

FzI:Xr  
adjudication of bankruptcy 裁定破产；宣告破产 ]VvJ1Xn0  
adjudication of insolvency 裁定无力偿还债务 1@WGbORc*  
adjusted actual 经调整的实数；调整后的实数 82X.  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y8PT`7gd`  
adjusted figure 经调整的数字；调整后的数额 "|.(yN  
adjusted liabilities 经调整的负债；调整后的负债 #RF=a7&F  
adjusted loss 经调整的亏损；调整后的亏损 Trrh`@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 gy{a+Wbc*  
adjusted profit 经调整的利润；调整后的利润 k mjm6  
adjusted surplus 经调整的盈余额；调整后的盈余额 B /W$RcV  
adjusted value 经调整的价值；调整后的价值 E(@;p%:  
adjustment 调整；修订；理算〔保险〕
FMVmH!E  
adjustment centre 调剂中心 oo!g?X[[  
adjustment lag 调整过程的时间差距；调整时差 qo@dFKy  
adjustment mechanism 调整机制 /Uc*7Y5j  
adjustment of loss 亏损调整 |$PLZ,  
adjustment process 调整过程；调整程序 ng*%1;P  
adjustment range 调整幅度 =r~.I  
administered exchange rate 受管制汇率 &f*dFUM]I  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {#,FlR2  
administration expenses 行政费用 ju#63  
administration fee 手续费；行政费 RVfe}4Stm#  
administration in bankruptcy 破产管理 `y`xk<q  
administration order 遗产管理令 L?0l1P  
administrator 管理人；遗产管理人 F(<8:`N;G  
administrator of the estate 遗产管理人 jO55<s94  
admission of debt 债项承认书 mV,R0olF  
admission of proof 接纳债权证明 M2}<gRL*}J  
advance 放贷款项；垫付款项；预支款项；预付款项 X2cR+Ha0  
advance account 暂支帐目；预付款帐户 "b 0cj  
advance compensation 预付补偿金 h6*`V  
advance from shareholder 股东垫款 U3}R^W~eb  
advance pending reimbursement 预支以待日后付还 _ ^{Ep/ME=  
advanced economy 先进经济体系 f[b YjIX  
advancement 预付；预付财产 H#inr^Xa  
advances warrant 垫款令 E: GJ$I  
advancing 贷出 S F>D:$a  
adverse balance 逆差 .jp]S4~  
adverse exchange 逆汇 \#aVu^`eX  
advertisement addressed to shareholders 在报章刊登的致股东通告 9$&e~^&B  
advice for collection 托收通知书 ~t={ \,X\  
advice of drawing 提款通知书；汇票通知书 NJ>p8P`_k  
advice of payment 付款通知 ~-5@- V  
Advisory Committee [Securities and Futures Commission] D,\=zX;  
谘询委员会〔证券及期货事务监察委员会〕 <^U(ya  
Advisory Committee on Diversification 经济多元化谘询委员会 %7msAvbk  
affidavit 誓章；遗产申报誓章 >|)0Amt  
affidavit of no receipt 述明无收款的誓章 [.X%:H+  
affiliate 联号；联营公司；附属公司 FE}!bKh  
affiliated company 附属公司；联号；联营公司 KeB4Pae|V  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4MJzx9#  
affordability 负担能力 )\-";?sYky  
African Development Bank [AfDB] 非洲开发银行 (L$~zw5gr  
after-acquired property 事后取得的财产 "ILWIzf.]  
after-hours dealing 市后交易 @@IA35'tc  
after-tax profit 税后盈利；税后利润；税后溢利 {yR)}r  
agency agreement 代理协议 A+I&.\QAR  
agency expenses 代理机构的开支 +5[oY,^cO  
agency fee 代理费 -kbm$~P  
Agency Law 《代理法》 }4SSo)Uv/  
agent 代理人；承销人 Y/H^*1  
agent of company 公司代理人 xXZKj  
agent's fee 代理人费；经纪费 pFTlhj)1  
aggregate 总计；总数；总体数字 n=? 0g;1!  
aggregate amount 总款额；总额 P]"deB|  
aggregate assets and liabilities 总体资产与负债 P/Kit?kngS  
aggregate at constant price 按固定价格计算的总体数字 hFMst%:y$  
aggregate demand 总需求 V:BX"$J1  
aggregate gross position 总持仓量 nud=uJ"(  
aggregate limit 总限额 iIaT1i4t.  
aggregate of salaries tax 合计薪俸税 9T2A)a]0  
aggregate performance 总体表现；总体业绩 4|N\Q=,  
aggregate supply 总体供应 o^Ysp&#p  
aggregate surplus 总盈余 vQ"s  
aggregate total 整体总额 -fJ@R1]  
aggregate value 总值；合计价值 ~AanU1U<  
aggregated basis 合计基准 cTd;p>:>m  
aggregated net chargeable income 合计应课税入息实额 O[)]dD&'  
aggregation 合并计算；合计；总和 cmhN(==  
aggregation of incomes of husband and wife 夫妇入息合并计算 c%@~%IGF  
aggregation of property 财产的总和 {|Ki^8h/p  
agio 差价；贴水 &
_d/ciq1f  
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》 GWhAjL/N  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [Cj}nld   
《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》 >}b6
J7_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment IzdTXc f  
《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》 tRnW%F5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 3g[j%`k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 p*`SGX  
agreement for a settlement 授产协议 ^Opy6Bqb  
agreement for assignment 转让协议 GrR0RwnH)?  
agreement for sale 售卖协议；买卖协议 tx5T^K7[  
agreement for sale and purchase 买卖协议 oNB,.:  
agreement for the payment of interest 支付利息协议 x XM!E 8  
agreement for the repayment of money 还款协议 ej%;%`C-  
agreement of reinsurance 再保险协议 $[iT~B$  
Agricultural Bank of China 中国农业银行 ]A72)1  
air passenger departure tax 飞机乘客离境税 ^qO=~U!{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !UoU
#YU  
airport tax 机场税 /;&+< }
 
alcohol duty 酒精税 8a`+h#  
alienation 让与；让渡；转让 vA"niO  
alimony 生活费；赡养费 \c~{o+UD-  
All Ordinaries Index [AOI] 所有普通股指数 knOnUU  
all risks 全险；综合险 rN1U.FRe/
 
All Sales Record for Stock Market 《股票市场成交报告》
- 
SS r  
Allied Capital Resources Limited 新联财务有限公司 ~sIGI?5f  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 B>Cs&}Y!  
allocation letter 拨款信件 xs'kO=  
allocation of fund 分配款项；预留款项 $tCcjBK\  
allocation of profit 利润分配；溢利分配 {^2W>^  
allocation warrant 拨款令 f{Fe+iPc  
allotment 分配；配股 y168K[p  
allotment notice 股份配售通知；配股通知 :X1cA
3c!  
allotment of shares 股份分配 b"nG-0JR  
allowable 可获宽免；免税的 (X(1kj3  
allowable business loss 可扣除的营业亏损 dA1 C)gLi  
allowable expenses 可扣税的支出 dHG Io  
allowance 免税额；津贴；备抵；准备金 8b:clvh  
allowance for debts 债项的免税额 6W;?8Z_1  
allowance for depreciation by wear and tear 耗损折旧免税额 bugFl>  
allowance for funeral expenses 殡殓费的免税额 %,,`N I{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;wXY3|@  
allowance for repairs and outgoings 修葺及支出方面的免税额 px|>
v8  
allowance to debtor 给债务人的津贴 1V
f78n  
alteration of capital 资本更改 +K;Y+ K&;2  
alternate trustee 候补受托人 X#DL/#z k  
amalgamation 合并 N pXgyD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wfDp,T3w7  
ambit of charges 征税范围；收费范围 lMwk.#  
amended valuation 经修订的估值 +Cf0Y2*@hM  
American Commodities Exchange 美国商品交易所 YxEbg(Y  
American Express Bank Limited 美国运通银行 qsihQd  
American Stock Exchange 美国证券交易所 x(9;!4O>  
amortization 摊销 TTZ['HP oI  
amount due from banks 存放银行同业的款项 1a&/Zlr  
amount due from banks abroad 存放海外银行同业的款项 t0e{|du  
amount due from holding companies 控股公司欠款 M_h8#7{G  
amount due from local banks 存放本港银行同业的款项 hB?,7-  
amount due to banks 银行同业的存款 VJN/#   
amount due to banks abroad 海外银行同业的存款 O:;OR'N9  
amount due to holding companies 控股公司存款 ^p 2.UW  
amount due to local banks 本港银行同业的存款 g={]Mzh  
amount due to outport banks 外埠银行同业的存款 EK?@Z.q+  
amount for note issue 发行纸币的款额 G;C8Kde  
amount of bond 担保契据的款额 {jOzap|  
amount of consideration 代价款额 T+;H#&  
amount of contribution 供款数额 K[uY+!'1  
amount of indebtedness 负债款额 u3Usq=Ij{  
amount of principal of the loan 贷款本金额 QSHJmk 6L  
amount of rates chargeable 应征差饷数额 V)0[`zJ  
amount of share capital 股本额 '7Mep ]  
amount of sums assured 承保款额 t/KcXM  
amount of variation 变动幅度 <E>7>ZL  
amount of vote 拨款数额 5=Kq@[(4  
amount payable 应付款额 F1gt3 ae  
amount receivable 应收款额 <rX\LwR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =6cyE  
analysis 分析 *$i;o3  
ancillary risk 附属风险 HKTeqH_:  
annual account 周年帐目；周年帐目报表；年度决算；年结 [x!i* rW3  
annual accounting date 年结日期 ^^7L"je]g  
annual allowance 每年免税额；年积金；年度津贴；年津 euV$2Fg  
annual balance 年度余额 @s%X  
annual disposable income 每年可动用收入 <.,RBo  
annual estimates 周年预算 L#`2.nU  
annual fee 年费 4>4V-m\  
annual general meeting 周年大会 ;
w`sz.  
annual growth rate 年增率；每年增长率 =oE_.ux\  
annual long-term supplement 长期个案每年补助金 5LQk8NPh  
annual pensionable emolument 可供计算退休金的年薪 JFkN=YR8  
annual report 年报 Z+Ye
g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (9mbF%b  
annual return 周年报表；周年申报表；每年报税表格 VK2@2`$  
Annual Return Rules 《周年报表规则》 :`0'GM" `  
annual review of consumer prices 每年消费物价回顾 l`@0zw+  
annual roll-forward basis 逐年延展方式 xwPI  
annual salary 年薪 {y,nFxLq  
annual statement 年度报表；年度决算表 h6u2j p(+  
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 q&zny2])  
annuitant 年金受益人 J>`v.8y  
annuity 年金 WD1
5pq l  
annuity contract 年金合约 iH-bo@  
annuity on human life 人寿年金 o]Z _@VI  
antecedent debt 先前的债项 Hf VHI1f  
ante-dated cheque 倒填日期支票 z)4UMR#b&  
anticipated expenditure 预期开支 w&p~0cA~  
anticipated net profit 预期纯利 _*s~`jn{H  
anticipated revenue 预期收入 NWEhAj<w  
anti-inflation measure 反通货膨胀措施 UT3bd,,  
anti-inflationary stance 反通货膨胀立场 \un sh^M  
apparent deficit 表面赤字 i[$-_  
apparent financial solvency 表面偿债能力 .#*D!;f  
apparent partner 表面合伙人
+7V=aNRlE  
application for personal assessment 个人入息课税申请书 ]\A1mw-T  
application of fund 资金应用 w#*/y?"D  
application to release as liquidator and to destruct the books of accounts and documents _ XE;-weE  
申请免除清盘人职务及毁灭帐簿与文件 `-VG ?J  
appointed actuary 委任精算师 w6vLNX  
appointed auditor 委任核数师；委任审计师 wJ6_I$>  
appointed trustee 委任的受托人 :qxm !P  
appointer 委任人 oJ^C]E  
apportioned pro rata 按比例分摊 1p8:.1)q  
apportionment 分配；分摊 ;0IvF#SJ(.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jcE Msc  
apportionment formula 分摊方程式 'KH lrmnr  
apportionment of estate duty 遗产税的分摊 }FrEF\}]_7  
appraisal 估价；评估 '%R<"  
appreciable growth 可观增长 ~gP7s_qr{  
appreciable impact 显着影响 qQ^d9EK'?~  
appreciable increase 可观增长 tcZa~3
.  
appreciation 增值；升值 &=G)NeT_  
appreciation against other currencies 相对其他货币升值 Te# ]Cn|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PPEq6}  
appreciation tax 增值税 >-!r9"8@  
appropriation 拨款；拨用；拨付 Qh*)pt]n  
appropriation account 拨款帐目 lbRzx4=\y  
Appropriation Bill 拨款法案 zm>>} 5R  
appropriation-in-aid system 补助拨款办法 !X-9Ms}(
d  
approved assets 核准资产 j(j#0dXLh  
approved basket stock 认可一篮子证券 # Mu<8`T-  
approved budget 核准预算 ".gNeY6)x  
approved charitable donation 认可慈善捐款 4Rx~s7l  
approved charitable institution 认可慈善机构 6Lb{r4^  
approved currency 核准货币；认可货币 <PX.l%  
approved estimates 核准预算 z<!O!wX_aI  
approved estimates of expenditure 核准开支预算 >Iuzk1'S  
approved overseas insurer 核准海外保险人 G~"z_ (  
approved overseas trust company 核准海外信托公司 u$C\E<G^  
approved pooled investment fund 核准汇集投资基金 h\(B#SN  
approved provident fund scheme 认可公积金计划 :$NsR*Cq*9  
approved provision 核准拨款 GQb i$kl  
approved redeemable share 核准可赎回股份 eH %Ja[  
approved regional stock 认可地区性证券 I!P4(3skAB  
approved retirement scheme 认可退休金计划 8) HBh7/  
approved subordinated loan 核准附属贷款 c&E]E
(  
arbitrage 套戥；套汇；套利 2`EVdl7
B]  
arbitrageur 套戥者；套汇者 !$_~x 8K1-  
arbitrary amount 临时款项 ?\ZL#)hr"p  
arrangement 措施；安排；协定 %
,0%NjK  
arrears 欠款 OVZP x%a  
arrears of pay 欠付薪酬 S#tY@h@XV  
arrears of revenue 逾期未收税款；逾期未收的帐项 6ZcXS  
articles of association 组织章程；组织细则；组织章程细则 oe9lF*$/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &:<, c12  
ascertainment of profit 确定利润 1RLym9JN  
"Asia Clear" “亚洲结算系统” `{[RjM`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 UbO4%YHt  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5Tedo~v  
Asian Development Fund [ADF] 亚洲发展基金 vwmBUix  
Asian dollar bond 亚洲美元债券 !scD|ti  
Asian dollar market 亚洲美元市场 {=67XrWN1  
Asian dollar rate 亚洲美元利率 8f|98T"  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 onwjn+"&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l
-<`m#/v  
asked price 沽盘；喊价；索价；卖方报价 Sm)u9  
assessable income 应评税入息 V7EQ4Om:It  
assessable loss 应评税亏损 TN\|fzj  
assessable profit 应评税利润 R:M,tL-l  
assessable value 应评税值 h$`#YNd'  
assessed profit 估定利润 nBkh:5E5%  
assessed value 经评估价值 O#)jr-vXdV  
assessment 评税；评定；估价；评税单 49AW6H.JT  
assessment number 评税编号；估价编号 ^XG*z?Tt  
assessment of additional tax 补加税评税 dxK9:IX  
assessment of performance 业绩评估；实绩评价 k=$AhT=e}n  
Assessor 评税主任 1yMr~Fo  
asset price bubbles 资产价格泡沫 7
VAJJv3  
asset-backed securities 具资产保证的证券 b5<okICD  
assets accretion 资产增值 22&;jpL'?  
assets and liabilities 资产与负债 lj4o#^lC  
assets betterment statement 资产递增表；资产改进表 .1#kDM  
assets lending 实物放款；有抵押贷款 iG#}`  
assets of the company passing on the death 死者去世时转移的公司资产 E"6X|I n  
assets pledged as security for liabilities 用作负债抵押的资产 :Wc_Utt  
assets portfolio 资产投资组合 Qs%B'9")  
assets price 资产价格 .XS9,/S  
assets quality 资产质素 MLr-, "gs  
assets realization 资产变现 ,$N#Us(Wa  
assets refinancing arrangement 资产再集资安排 wP<07t[-g  
assets securitization 资产证券化 dEp7{jY1O  
assets situated outside Hong Kong 在香港以外地方的资产 2%]Z Kd  
assets stripping 削减资产；拆卖资产 ^nNitF  
assets value 资产值 BhkoSkr  
assignee 承让人 [ *>AN7W  
assignment 转让；转让书；转让契 [c~kF+8  
assignment of interest 权益转让 uOd&XW  
assignment of letters patent and trade mark 专利证书及商标转让 K\u_Ji]k  
assignment of property 物业转让；物业转让书 y t5H oy  
assignment right 转让权 -DjJ",h( $  
assignor 转让人 ,6{iT,~@8  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 JeCg|@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]Y`Ib0$  
associate member 附属会员 ]JXKZV8$0  
associated body corporate 相联法人团体 [M%._u,  
associated company 相联公司；联属公司 dg_Gs>?2  
associated corporation 相联法团 > 'i  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e#S0Fk)z  
公认会计师公会〔英国〕 Z"y=sDO{  
Association of Futures Exchange Brokers 香港期货经纪协会 bm#(?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %\Wf^6Y^  
association of underwriters 承保人组织 -oP'4QVb  
assumption of control 接管 R[jEvyD>(  
assurance 担保；保险；转易；转易书 &%mXYj3y5  
assurance of interest 权益的转易 !RH.|}  
at 19XX price 按一九ＸＸ年价格计算 iM]o"qOQm  
at a discount 按赔价计算；按贴水价格计算；打折扣 !h`kX[:  
at a premium 按溢价计算；按升水价格计算 KzV 2MO-$  
at call 通知付款；按通知 f0>!qt  
at constant market price 按固定市价计算 "@/6

2b  
at constant price 按固定价格计算 hgj
<>H|  
at cost 按成本计算 'xE _Cj  
at current market price 按当时市价计算；按现时市价计算 Fmr}o(q1  
at current price 按当时价格计算；按现时价格计算 yN6>VD{F  
at factor cost 按要素成本计算；按生产要素成本计算 e<cM[6H'D  
at money-of-the-day price 按付款当日价格计算 !.TLW  
at or better 按指定或较佳价位〔买卖指令〕 :O= \<t  
at par 按面值计算；平价 wW>fVPr  
at sight 见票即付 @~ETj26U'  
at the close 按收市盘 2%u;$pj  
at the opening 按开市盘 V[nQQxWp=  
attestation 见证；见证条款 i+{yMol1  
at-the-money option 平价期权 T'H::^9:E  
attorney 受权人；受托代表人 )B$;Vs]@i  
attornment 新拥有人承认书 <RNJ>>0  
attributable profit 可归属利润 2RM+W2!!  
attributable share value 可归属股份价值 om h{0jA0  
Auckland Stock Exchange 奥克兰证券交易所 7U|mu
~$.!  
auction 拍卖 n$n7-7  
auctioneer 拍卖商 r^,<(pbd  
audit 审计；核数 x[3A+  
Audit Commission 审计署 nh>K`+>co  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] XB59Vm0E=  
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〕 !\Xm!I8  
audit review 帐目审查 Tr0B[QF  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2L?!tBw?1  
audited account 审计帐目；经审计的帐目 $~;D9  
audited annual account 经审计的周年帐目 Bi,;lR5  
audited balance sheet 经审计的资产负债表 GH1"xR4!  
auditor 核数师；核数主任；审计师 [`RX*OH2  
auditor's certificate 核数师证明书；审计师证明书 \QE)m<G
Ue  
auditor's report 核数师报告；审计师报告 ^= 0m-/  
Aussie bond 澳元债券 ]X Z-o>+,  
austerity budget 紧缩预算 `;l.MZL!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .iX# A<E}  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?>"Yr,b?  
Australian Dollar [AUD] 澳元 #~O b)q|  
Australian Options Market 澳大利亚期权市场 0tg8~H3yy  
Australian Securities Commission 澳洲证券事务监察委员会 kn"(mJe$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ]n."<qxeT
 
Australian Stock Exchange 澳大利亚证券交易所 ::FS/Y]Fg  
Austrian Schilling [ATS] 奥地利先令 :>Rv!x`  
authentication 认证；鉴证 <Z}SKR"U%  
authority to purchase 委托购买证；委购书 XxIHoX&  
authorization 认可；核准；授权；授权书 3jB$2:#  
authorization by direction 指示授权 YuZ"s55zU{  
authorization by instruction 指令授权 3psU?8(  
authorization by warrant 令状授权 Z_1U9+,  
authorization of unit trust 单位信托的认可 3"n\8#X{  
authorized agent 指定代理人 ,L bBpi=TJ  
authorized capital 法定资本 +l3=3  
authorized clerk 出市员 ~w8JH2O  
authorized dealer 认可交易商 sm[94,26  
authorized financial institution 认可财务机构 ';Zi@f"  
authorized fund 认可基金 ~vlype3/EF  
authorized fund house 获授权的基金公司；认可基金公司 |waIpB(  
authorized institution 认可机构 K*UgX(xu4P  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 W"^wnGa@a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a<}#HfC;'  
authorized insurer 获授权保险人；获认可承保人 ]0hrRA`  
authorized investment 特准投资项目 Mj[f~  
authorized person 获授权人 JRCrZW}  
authorized representative 获授权代表 <S?ddp2  
authorized share capital 法定股本 < -W*$?^  
automated quotation system 自动报价系统 W@|6nPm  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +)o}c"P!  
自动交易系统〔香港期货交易所有限公司〕 `\Hf]b  
automatic adjustment mechanism 自动调整机制 A+hT3;lp  
automatic adjustment system 自动调整系统 (jU6GJRP  
Automatic Clearing House 自动票据交换所 0cK{  
automatic exchange rates accumulation system 自动化汇率累集系统 ;22oY>w  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {pM?5"MMJ  
automatic teller machine [ATM] 自动柜员机 hW!)w  
autopay 自动转帐 Z R/#V7Pj  
available assets 可用资产 fd-q3_f  
available fiscal reserve 现存财政储备
y6]vl=^L  
available profit 可用利润 z~`b\A,$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 b#7{{@H  
average 平均；平均数；海损 S26MDLk`R3  
average basic salary 平均基本薪金 ~/.7l8)  
average consumer expenditure 平均消费开支；一般消费开支 $!&*xrrNM  
average cost 平均成本 orOt>5}b<  
average cost of land production 增辟土地平均成本 UG=K|OXWJ  
average daily turnover 平均每日成交额 "Ph^BUAb  
average daily wage rate 平均每日工资率 NaX   
average expenditure pattern 平均开支模式 ?QE,;QtpK  
average growth rate 平均增长率 |2{wG
4  
average net fixed assets 固定资产平均净值 >4t+:Ut:  
average of relatives 相对价格平均数 UTXSeNP  
average price 平均价格 g8PTGz  
average propensity to consume 平均消费倾向；一般消费倾向 (?nCyHC%g  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _h}kp\sps  
average rate 平均率 `ZC<W]WYX/  
average revenue 平均收入；平均收益
y!!2WHvE  
average stock 平均库存；平均存货 L:@7tc.  
average yearly rent 平均年租 +\v?d&.f0  
avoidance of double taxation 避免双重课税 Q7W>qe%4  
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
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