一些有用的会计术语(也不知道发的地方对不对)A

A: ,^+#M{Z  
A share Ａ股；甲类股份 oQBiPN+v.3  
abatement of tax 减税；减扣免税额 {_ 6t4h}  
ABN AMRO Bank N.V. 荷兰银行 =dn1}  
above-the-line expenditure 线上项目支出；经常预算支出 c9|a$^I6  
above-the-line receipt 线上项目收入；经常预算收入 r03I*b  
ABSA Asia Limited 南非联合亚洲有限公司 ho|8U  
absolute change 绝对数值变更 %QE5<2k  
absolute expenditure 实际开支 8DL hk  
absolute guideline figure 绝对准则数字 4^MSX+zt  
absolute interest 绝对权益 tBTJmih"  
absolute order of discharge 绝对破产解除令 ,# iZS&  
absolute profit margin 绝对利润幅度 ;E2~L  
absolute value 实值；绝对值 (.oaMA"B  
absolutely vested interest 绝对既得权益 [,\i[[<  
absorbed cost 已吸收成本；已分摊成本 ._K$0U!  
absorption 吸收；分摊；合并 hwZ6.  
absorption rate 吸收率；摊配率；分摊率 5^o3y.J?P  
ACB Finance Limited 亚洲商业财务有限公司 )ys=+Pz  
acceptable form of reciprocity 合理的互惠条件 p9w%kM?  
acceptable rate 适当利率；适当汇率 l)iv\j  
acceptance agreement 承兑协议 %30T{n:  
acceptance for honour 参加承兑 I W8.  
acceptor 承兑人；接受人；受票人 :D^Y?  
acceptor for honour 参加承兑人 MyM+C}  
accident insurance 意外保险 9M0d+:YJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 +QQYPEx+  
accident insurance scheme 意外保险计划 G/%Ubi6%  
accident year basis 意外年度基准 B^Bbso'{1  
accommodation 通融；贷款 I-,Xwj-  
accommodation bill 通融票据；空头票据 -Cml0}.O  
accommodation party 汇票代发人 V[To,f  
account balance 帐户余额；帐户结余 w1.MhA  
account book 帐簿 afV P-m4L  
account collected in advance 预收款项 &Ky3Jb<:Gt  
account current book 往来帐簿 ax;{MfsK  
account of after-acquired property 事后取得的财产报告 be_C>v  
account of defaulter 拖欠帐目 @?j@yRe  
account payable 应付帐款 /W?z0tk`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &KOO
&,  
account receivable 应收帐款 `L+~&M  
account receivable report 应收帐款报表 y 2cL2c$BT  
account statement 结单；帐单；会计财务报表 u& AQl.u  
account title 帐户名称；会计科目 &,_?>.\[<  
accountant's report 会计师报告 qU}lGf!dVn  
Accountant's Report Rules 会计师报告规则 U"/yB8!W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,?t}NZY&  
Accounting Arrangements 《会计安排》 1riBvBT  
accounting basis 会计基础 ;4R=eI  
accounting by Official Receiver 破产管理署署长呈交的帐目 HUD7{6
}4  
Accounting Circular 《会计通告》 Y]M^n&f
 
accounting class 会计类别 ;*"!:GR%h  
accounting date 记帐日期；会计结算日期 3a/[."W u  
accounting for money 款项核算 #efqG=q  
Accounting Officer 会计主任 %h
3L  
accounting period 会计报告期；会计期 @\S]]oLn  
accounting policy 会计政策；会计方针 @yCW8]  
accounting practice 会计惯例 $:PF9pY(  
accounting principle 会计准则 .<0=a|IAz  
accounting record 会计记录 9PUa?Bc`=  
accounting report 会计报告 v hR twi  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fuQ4rt[i  
Accounting Society of China 中国会计学会 (q~R5)D  
accounting statement 会计报表 X9DM^tt  
accounting system 会计制度；会计系统 ?'TA!MR  
accounting transaction 会计事项；帐务交易 3^j~~"2,w  
accounting treatment 会计处理 y @]8Ep  
accounting year 会计年度 V^9$t/c&  
accretion 增值；添加 |K'Gw}fX/  
accrual 应计项目；应累算数目 ,^n-L&  
accrual basis 应计制；权责发生制 RCoeJ|  
accrual basis accounting 应计制会计；权责发生制会计 d.LOyO  
accrue 应累算；应计 s+(l7xH$  
accrued benefit 应累算利益 %_]=i@Y~  
accrued charges 应计费用 3$MYS^D  
accrued cumulative preference share dividend 应累算的累积优先股股息 r.Y*{!t  
accrued expenses 应累算费用 T$#FAEz  
accrued interest payable 应付利息；应计未付利息 =I+l=;05Rd  
accrued interest receivable 应收利息；应计未收利息 d3\OHkM0^  
accrued right 累算权益 9k(*?!\;  
accruing profit 应累算的利润 ]u\
`  
accumulated fiscal reserve 累积财政储备 DxE^#=7iH;  
accumulated profit 累积利润；滚存溢利 7=$+k]U8  
accumulated reserve 累积储备 l6',  
accumulation of surplus income 累积收益盈余 Y]D7i?3N  
acquired assets 既得资产 3D]2$a_d  
acquisition 收购；购置；取得
*(@L+D0N  
acquisition cost 购置成本 M@',3
 
acquisition expenses 购置费用 jc${.?m  
acquisition of 100% interest 收购全部股权 ._8xY$l$  
acquisition of control 取得控制权 aW52.X z%8  
acquisition of fixed assets 购置固定资产 j|3g(_v4W  
acquisition of shell “买壳” 5xG|35Pj  
acquisition price 收购价 M"k3zK,  
act of God 天灾 Y\+(rC27  
acting partner 执事合伙人 # q0Ub-  
active market 买卖活跃的市场；交投畅旺的市场；旺市 UY?i E=  
active partner 积极参与的合伙人 vg
UhN_rK  
active trading 交投活跃 ?|%\<h@;  
actual circulation 实际流通 TBoM{s=.  
actual cost 实际成本 <`oCz Q1  
actual expenditure 实际开支；实际支出 "3U{h]  
actual income 实际入息；实际收入；实际收益 *#9VC)Q  
actual market 现货市场 |@T5$Xg]5  
actual price 现货价；实际价格 o(
B<!ji~'  
actual profit 实际利润 J=f:\]@Oy  
actual quotation 实盘；实际价位；实际报价 v_?s
1+w  
actual year basis 按实际年度计算 owfp^hla  
actuals 实货 B2ek&<I7N  
actuarial investigation 精算调查 :t2 9`x  
actuarial principle 精算原则 Z;|0"K  
actuarial report 精算师报告 kX ~-g  
Actuarial Society of Hong Kong 香港精算学会 2VoEQ  
actuarial valuation 精算师估值 lM@<_
=2  
actuary 精算师 aF;]7i@  
ad referendum agreement 暂定协议；有待覆核的协定 &CB.*\0  
ad valorem duty 从价税；按值征税 hqhu^.}]  
ad valorem duty system 从价税制 1q
B!RIau  
ad valorem fee 从价费 h,!G7V  
ad valorem tariff 从价关税 h|(ZXCH  
additional allowance 额外免税额 &cv@Kihq(  
additional amount for unexpired risk 未过期风险的额外款额 0U>t>&,"  
additional assessable profit 补加应评税利润 *`@XKK  
additional assessment 补加评税 %a)0?U  
additional commitment 额外承担 aTL8l.c2  
additional commitment vote 额外承担拨款 b0~H>cnA
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Gvt;
Q,hH  
additional dependent parent allowance 供养父母额外免税额 y
(aAp.S>  
additional provision 额外拨款 0)6i~MglY  
additional stamp duty 附加印花税 IGh !d?D  
additional tax 补加税罚款；补加税款 d- Z+fz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Rye~w6  
adjudged bankrupt 被裁定破产 (<d&B
V-"  
adjudicated bankrupt 裁定破产人 'S%} ?#J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [*Aqy76Qa  
adjudication of bankruptcy 裁定破产；宣告破产 }skRlC  
adjudication of insolvency 裁定无力偿还债务 m>Yo9/XpZ  
adjusted actual 经调整的实数；调整后的实数 7dM6;`V^  
adjusted current assets 经调整的流动资产；调整后的流动资产 1_33;gP  
adjusted figure 经调整的数字；调整后的数额 #Lhj0M;a  
adjusted liabilities 经调整的负债；调整后的负债 LK  
adjusted loss 经调整的亏损；调整后的亏损 ?$)x$nS`  
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 Tc'{i#%9j  
adjusted profit 经调整的利润；调整后的利润 #f|NM7  
adjusted surplus 经调整的盈余额；调整后的盈余额 RpmBP[  
adjusted value 经调整的价值；调整后的价值 y(bt56 | z  
adjustment 调整；修订；理算〔保险〕 hX>VVeIZ  
adjustment centre 调剂中心 gW6G+  
adjustment lag 调整过程的时间差距；调整时差 6oTbn{=UUq  
adjustment mechanism 调整机制 %h/#^esi  
adjustment of loss 亏损调整 Q+u#?['  
adjustment process 调整过程；调整程序 k *G!.  
adjustment range 调整幅度 ]2aYi9)  
administered exchange rate 受管制汇率 ZuFVtW@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 g "K#&  
administration expenses 行政费用 ~7,2N.vO2  
administration fee 手续费；行政费 azR;*j8Q'  
administration in bankruptcy 破产管理 QKUBh-QFK  
administration order 遗产管理令 uK4'n+_>\  
administrator 管理人；遗产管理人 JA SR  
administrator of the estate 遗产管理人 O$<%z[  
admission of debt 债项承认书
aUIc=Z  
admission of proof 接纳债权证明 #TW>'lF  
advance 放贷款项；垫付款项；预支款项；预付款项 q5'yD;[hE  
advance account 暂支帐目；预付款帐户 `lu"yF  
advance compensation 预付补偿金 +s/N@]5nW  
advance from shareholder 股东垫款 AihL>a%  
advance pending reimbursement 预支以待日后付还 qmue!Fv#g  
advanced economy 先进经济体系 H/p-YtY  
advancement 预付；预付财产 O#Zs3k  
advances warrant 垫款令 xZ S\#{  
advancing 贷出 bCE7hutl  
adverse balance 逆差 M0Kh>u  
adverse exchange 逆汇 xtIehr0{$I  
advertisement addressed to shareholders 在报章刊登的致股东通告 8XH|T^5  
advice for collection 托收通知书 8f{}ce'E*  
advice of drawing 提款通知书；汇票通知书 tz0Ttu=xH  
advice of payment 付款通知 n ]6 0  
Advisory Committee [Securities and Futures Commission] aCYm$6LmA  
谘询委员会〔证券及期货事务监察委员会〕 w ~L\Ebg  
Advisory Committee on Diversification 经济多元化谘询委员会 JK:mQ_  
affidavit 誓章；遗产申报誓章 >XXMIz:  
affidavit of no receipt 述明无收款的誓章 q
j3bt_F!x  
affiliate 联号；联营公司；附属公司 Rvu3Qo+  
affiliated company 附属公司；联号；联营公司 ~J. Fl[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 VkN[=0a,  
affordability 负担能力 <*r<+S   
African Development Bank [AfDB] 非洲开发银行 }n2-*{)x  
after-acquired property 事后取得的财产 aaqd:N)  
after-hours dealing 市后交易 |W~V@n8"6  
after-tax profit 税后盈利；税后利润；税后溢利 QGbD=c7  
agency agreement 代理协议 f,`}hFD  
agency expenses 代理机构的开支 bWQORjnd8  
agency fee 代理费 '4^V4i  
Agency Law 《代理法》 _;J9q}X  
agent 代理人；承销人 a7v[l04  
agent of company 公司代理人 ]\D6;E8P-~  
agent's fee 代理人费；经纪费 QS=$#Gp  
aggregate 总计；总数；总体数字 @aiLGwh  
aggregate amount 总款额；总额 rs 1*H  
aggregate assets and liabilities 总体资产与负债 [K)1!KK,L  
aggregate at constant price 按固定价格计算的总体数字 R26tQbwE  
aggregate demand 总需求 "$V8y  
aggregate gross position 总持仓量 LD~uI  
aggregate limit 总限额 x@ s`;qz  
aggregate of salaries tax 合计薪俸税 +U_-Lq )  
aggregate performance 总体表现；总体业绩 \xO2WD  
aggregate supply 总体供应 FbCZV3Y  
aggregate surplus 总盈余 |B{$URu  
aggregate total 整体总额 'j"N2NJ  
aggregate value 总值；合计价值 !k>H e*M}P  
aggregated basis 合计基准 EYx2IJ  
aggregated net chargeable income 合计应课税入息实额 0w[0%:R^  
aggregation 合并计算；合计；总和 "<.  
aggregation of incomes of husband and wife 夫妇入息合并计算 5#9Wd9LP  
aggregation of property 财产的总和 &zh+:TRm  
agio 差价；贴水 Tm:#"h\F  
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》 (E1>}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Q@ )rw0$  
《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》 -g[*wN8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment SAll9W4  
《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》 R&=GB\`:a  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment mZ5K hPvf8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 AINFua4A  
agreement for a settlement 授产协议 @6!y(e8"J]  
agreement for assignment 转让协议 Y"/UYxCm|&  
agreement for sale 售卖协议；买卖协议 JbC\l  
agreement for sale and purchase 买卖协议 BWi 7v
  
agreement for the payment of interest 支付利息协议 u<y\iZ[   
agreement for the repayment of money 还款协议 b%!`fn-;  
agreement of reinsurance 再保险协议 6P*)rye  
Agricultural Bank of China 中国农业银行 kN9sug^  
air passenger departure tax 飞机乘客离境税 /6+%(f}7l  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B]KLn?zt5  
airport tax 机场税 klC^xSx  
alcohol duty 酒精税 h%w\O Z7  
alienation 让与；让渡；转让 'Rh>w=wB'  
alimony 生活费；赡养费 3JE;:2O~P  
All Ordinaries Index [AOI] 所有普通股指数 7SY->-H8  
all risks 全险；综合险 hv:Z%D |S  
All Sales Record for Stock Market 《股票市场成交报告》 ep}
/dBg  
Allied Capital Resources Limited 新联财务有限公司 bq6{ty"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4TQISu)  
allocation letter 拨款信件 4tTZkJc  
allocation of fund 分配款项；预留款项 g/X=#!  
allocation of profit 利润分配；溢利分配 33KPo0g7  
allocation warrant 拨款令 U)/Ul>dY
 
allotment 分配；配股 rDx],O _  
allotment notice 股份配售通知；配股通知 NdSxWrD`m  
allotment of shares 股份分配 '5,,XhP  
allowable 可获宽免；免税的 tEX~72v  
allowable business loss 可扣除的营业亏损 j_WF38o  
allowable expenses 可扣税的支出 qM:)daS1w  
allowance 免税额；津贴；备抵；准备金 /qq&'}TZP  
allowance for debts 债项的免税额 j5Wx*~@(  
allowance for depreciation by wear and tear 耗损折旧免税额 *T2&$W|_a  
allowance for funeral expenses 殡殓费的免税额 yg[;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^57fHl
w  
allowance for repairs and outgoings 修葺及支出方面的免税额 F. oP!r  
allowance to debtor 给债务人的津贴 --%2=.X=  
alteration of capital 资本更改 OYtus7q<  
alternate trustee 候补受托人 WZ6{(`;#m  
amalgamation 合并 Lr\ B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o>A%}YU  
ambit of charges 征税范围；收费范围 !g&B)0u]*  
amended valuation 经修订的估值 KZ
}4<{3  
American Commodities Exchange 美国商品交易所 >)A  
American Express Bank Limited 美国运通银行 [;#.DH]  
American Stock Exchange 美国证券交易所 %^%-h}1  
amortization 摊销 g+/U^JIc4l  
amount due from banks 存放银行同业的款项 GN;XB b]w  
amount due from banks abroad 存放海外银行同业的款项 =i5:*J  
amount due from holding companies 控股公司欠款 >hL'#;:f#  
amount due from local banks 存放本港银行同业的款项 FHcqu_;J  
amount due to banks 银行同业的存款 ` dUiz5o'  
amount due to banks abroad 海外银行同业的存款 z57papo  
amount due to holding companies 控股公司存款 ;
Kq?*H  
amount due to local banks 本港银行同业的存款 DPxu3,Y  
amount due to outport banks 外埠银行同业的存款 e(\S,@VN2  
amount for note issue 发行纸币的款额 i|^`gly  
amount of bond 担保契据的款额 :lQjy@J  
amount of consideration 代价款额 +\M
m (Nd  
amount of contribution 供款数额 UO!6&k>
c  
amount of indebtedness 负债款额 n03SXaU~V  
amount of principal of the loan 贷款本金额 g5|\G%dOt  
amount of rates chargeable 应征差饷数额 rLVc<595  
amount of share capital 股本额 2P=~3g*  
amount of sums assured 承保款额 ;F(01  
amount of variation 变动幅度 u R%R]X  
amount of vote 拨款数额 }0nB'0|y  
amount payable 应付款额 l(
#Y8  
amount receivable 应收款额
%y\7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kGqf@ I+  
analysis 分析 ,L:)ZZgN  
ancillary risk 附属风险 [k=9 +0p  
annual account 周年帐目；周年帐目报表；年度决算；年结 }Z?[Ut  
annual accounting date 年结日期 Tc(v\|F,  
annual allowance 每年免税额；年积金；年度津贴；年津 r=||sZs  
annual balance 年度余额 BBJ]>lQ  
annual disposable income 每年可动用收入 :::f,aCAu  
annual estimates 周年预算 o4f9EJY  
annual fee 年费 molowPI  
annual general meeting 周年大会 hJ*E"{xs  
annual growth rate 年增率；每年增长率 #R PB;#{  
annual long-term supplement 长期个案每年补助金 5XUI7Q%  
annual pensionable emolument 可供计算退休金的年薪 2^ZPO4|  
annual report 年报 "#k(V=y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E=*Q\3G~  
annual return 周年报表；周年申报表；每年报税表格 wEc5{ b5
M  
Annual Return Rules 《周年报表规则》 7CMgvH)O  
annual review of consumer prices 每年消费物价回顾 cH-
Zj  
annual roll-forward basis 逐年延展方式 CgKSK0/a  
annual salary 年薪 ?N*@o.  
annual statement 年度报表；年度决算表 p2vUt  
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 0a%ui2k  
annuitant 年金受益人 9S1V!Jp  
annuity 年金 64>[pZF8  
annuity contract 年金合约 #=#$b_6*  
annuity on human life 人寿年金 gpvj'Ri7V  
antecedent debt 先前的债项 xa0%;nFKe  
ante-dated cheque 倒填日期支票 I3$vw7}5Y  
anticipated expenditure 预期开支 WA\f`SRF  
anticipated net profit 预期纯利 Z_~DTO2Qg  
anticipated revenue 预期收入 FEmlC,%  
anti-inflation measure 反通货膨胀措施 +5mkMZ  
anti-inflationary stance 反通货膨胀立场 CscJy0dB  
apparent deficit 表面赤字
BmF>IQ`M?  
apparent financial solvency 表面偿债能力 1O7ss_E  
apparent partner 表面合伙人 #R~NR8(z  
application for personal assessment 个人入息课税申请书 ^ED>{UiNI  
application of fund 资金应用 Df3v"iCq}  
application to release as liquidator and to destruct the books of accounts and documents h1o+7  
申请免除清盘人职务及毁灭帐簿与文件 h#ot)m|I  
appointed actuary 委任精算师  Ph{+uI  
appointed auditor 委任核数师；委任审计师 $rYu4^  
appointed trustee 委任的受托人 2`U&,,-Mf  
appointer 委任人 V\hct$ 7Vm  
apportioned pro rata 按比例分摊 j5GZ
;d?  
apportionment 分配；分摊 z))[Lg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7uNI  
apportionment formula 分摊方程式 +`3ZH9  
apportionment of estate duty 遗产税的分摊 -y*+G&  
appraisal 估价；评估 (UT*T  
appreciable growth 可观增长 w>Sz^_ h  
appreciable impact 显着影响 ( +hI
  
appreciable increase 可观增长 8N_rJ)f  
appreciation 增值；升值 !`=?<Fl  
appreciation against other currencies 相对其他货币升值 6e|5qKr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $*-L8An?  
appreciation tax 增值税 }0>/G?2Yp  
appropriation 拨款；拨用；拨付 PW4Wn`u  
appropriation account 拨款帐目 X}Z%@tL  
Appropriation Bill 拨款法案 .Q)"F /  
appropriation-in-aid system 补助拨款办法 oA@^N4PD  
approved assets 核准资产 mXaUWgO  
approved basket stock 认可一篮子证券 @+#p:sE  
approved budget 核准预算 .WE0T|qDX  
approved charitable donation 认可慈善捐款 ;_&L^)~P$  
approved charitable institution 认可慈善机构 bQjHQ"
G  
approved currency 核准货币；认可货币 3*JybMo"  
approved estimates 核准预算 >G~;2K[  
approved estimates of expenditure 核准开支预算 1&"1pH  
approved overseas insurer 核准海外保险人 0^Cx`xdX:  
approved overseas trust company 核准海外信托公司 ScKfr  
approved pooled investment fund 核准汇集投资基金 @cGql=
t  
approved provident fund scheme 认可公积金计划 bM3e7olWS  
approved provision 核准拨款 S]g)^f'a65  
approved redeemable share 核准可赎回股份 liP{Mu/LO  
approved regional stock 认可地区性证券 e,UgTxZ  
approved retirement scheme 认可退休金计划 q~_jF$9SX  
approved subordinated loan 核准附属贷款 i=QhXCM  
arbitrage 套戥；套汇；套利 ,jcp"-5#j  
arbitrageur 套戥者；套汇者 ttVSgKAsm  
arbitrary amount 临时款项 BIyG[y?qO  
arrangement 措施；安排；协定 QLG,r^  
arrears 欠款 hDMp^^$  
arrears of pay 欠付薪酬 =o
DrN7`,B  
arrears of revenue 逾期未收税款；逾期未收的帐项 K_3ZJ  
articles of association 组织章程；组织细则；组织章程细则 4]KceE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 H4Ek,m|c  
ascertainment of profit 确定利润 >E=a~ O  
"Asia Clear" “亚洲结算系统” O8o18m8UH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &W!@3O{~.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 a<.@+sj{  
Asian Development Fund [ADF] 亚洲发展基金 iNSJO
S  
Asian dollar bond 亚洲美元债券 V'/%)oU\"  
Asian dollar market 亚洲美元市场 kyB]fmS  
Asian dollar rate 亚洲美元利率 p~ItHwiT  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0u\@-np  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 l}/UriZ0  
asked price 沽盘；喊价；索价；卖方报价 M6!brj\[|  
assessable income 应评税入息 7^=jv~>wP  
assessable loss 应评税亏损 3)\qts5  
assessable profit 应评税利润 B=|sLs`I  
assessable value 应评税值 IPR396J+-  
assessed profit 估定利润 ?,C,q5 T\  
assessed value 经评估价值 cn:VEF:l  
assessment 评税；评定；估价；评税单 1j,Y  
assessment number 评税编号；估价编号 p\\q[6  
assessment of additional tax 补加税评税 pE,BE%
 
assessment of performance 业绩评估；实绩评价 PX)qA=4q  
Assessor 评税主任 _P1-d`b0 a  
asset price bubbles 资产价格泡沫 ApB0)N  
asset-backed securities 具资产保证的证券 Cx~z^YP'  
assets accretion 资产增值 8t!"K_Mkx  
assets and liabilities 资产与负债 #u@!O%MJ  
assets betterment statement 资产递增表；资产改进表 Rby7X*.-v  
assets lending 实物放款；有抵押贷款 bxq`E!]  
assets of the company passing on the death 死者去世时转移的公司资产 cgOoQP/#  
assets pledged as security for liabilities 用作负债抵押的资产 K? k`U,
 
assets portfolio 资产投资组合 FG\?_G  
assets price 资产价格 %xz02$k  
assets quality 资产质素 ;7>--_?=  
assets realization 资产变现 S(l^TF  
assets refinancing arrangement 资产再集资安排 WcFZRy-erc  
assets securitization 资产证券化 ! +7ve[z  
assets situated outside Hong Kong 在香港以外地方的资产 6I0MJpLW  
assets stripping 削减资产；拆卖资产 g*M3;G  
assets value 资产值 O~VUViS6$  
assignee 承让人 %BKTN@;7  
assignment 转让；转让书；转让契 >w2u  
assignment of interest 权益转让 Rw`s O:eZ  
assignment of letters patent and trade mark 专利证书及商标转让 CuNHDYQ&3  
assignment of property 物业转让；物业转让书 Ipx:k+J  
assignment right 转让权 ppjrm
 
assignor 转让人 ><qE5D[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1S:H!h3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 :9Pqy pd+  
associate member 附属会员 Fu$sfq  
associated body corporate 相联法人团体 'P#I<?vB  
associated company 相联公司；联属公司 jtwO\6t&  
associated corporation 相联法团 ',pPs=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q23y.^W%c  
公认会计师公会〔英国〕 .O^|MhBJu  
Association of Futures Exchange Brokers 香港期货经纪协会 0 CS_-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {5h_$a!TaU  
association of underwriters 承保人组织 NYeg,{q  
assumption of control 接管 ,<7f5qg"'  
assurance 担保；保险；转易；转易书 3Y8 V?* 1|  
assurance of interest 权益的转易 Z#04 ]  
at 19XX price 按一九ＸＸ年价格计算 Tw5BvB1  
at a discount 按赔价计算；按贴水价格计算；打折扣 VK#zmEiB  
at a premium 按溢价计算；按升水价格计算 qxx.f58H  
at call 通知付款；按通知 }f}&|Vap  
at constant market price 按固定市价计算 l-rnDl  
at constant price 按固定价格计算 Jo0x/+?,+  
at cost 按成本计算 Zj;!7ZuT1  
at current market price 按当时市价计算；按现时市价计算 vI@8DWs  
at current price 按当时价格计算；按现时价格计算 we9AB_y  
at factor cost 按要素成本计算；按生产要素成本计算 {ex]_V>  
at money-of-the-day price 按付款当日价格计算 8ZDq KQ1;  
at or better 按指定或较佳价位〔买卖指令〕 yS""*8/  
at par 按面值计算；平价 '4rgIs3=x"  
at sight 见票即付 b+>godTi_  
at the close 按收市盘 a=R-F!P)  
at the opening 按开市盘 ;D:v@I$I  
attestation 见证；见证条款 nj  
at-the-money option 平价期权 "oQ@.]-#  
attorney 受权人；受托代表人 ZSNg^)cN  
attornment 新拥有人承认书 Z"jo xZ  
attributable profit 可归属利润 N.?Wev{  
attributable share value 可归属股份价值 ~nQb;Bdh%  
Auckland Stock Exchange 奥克兰证券交易所 ra1hdf0"  
auction 拍卖 p=zm_+=  
auctioneer 拍卖商 m78PQx H  
audit 审计；核数 n|.;g!QDA  
Audit Commission 审计署 C0M{zGT>}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] j
X%Q  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 .+<K-'&=  
audit review 帐目审查 {`LV{!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 f8lww)^,v  
audited account 审计帐目；经审计的帐目 EA\~m*k  
audited annual account 经审计的周年帐目 79v&6Io  
audited balance sheet 经审计的资产负债表 K5$ y  
auditor 核数师；核数主任；审计师 !FO)||'[  
auditor's certificate 核数师证明书；审计师证明书 P_gQ-pF.  
auditor's report 核数师报告；审计师报告 !ktr|9Bl  
Aussie bond 澳元债券 ~>n<b1}W  
austerity budget 紧缩预算 =6$(m}(74  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 C6`8dn   
Australia All Ordinaries Index 澳洲所有普通股票指数 *K;~V  
Australian Dollar [AUD] 澳元 -Da_#_F  
Australian Options Market 澳大利亚期权市场 IYWD_}_ $  
Australian Securities Commission 澳洲证券事务监察委员会 Jj!T7f*-GX  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 '&Ku Ba  
Australian Stock Exchange 澳大利亚证券交易所 (:1j-  
Austrian Schilling [ATS] 奥地利先令 Vk"QcW
  
authentication 认证；鉴证 = 4If7  
authority to purchase 委托购买证；委购书 [,dsVd  
authorization 认可；核准；授权；授权书 :MVD83?4  
authorization by direction 指示授权 >Ry4Cc  
authorization by instruction 指令授权 OQq7|dZu  
authorization by warrant 令状授权
F2&KTK  
authorization of unit trust 单位信托的认可 eXYR/j<
8  
authorized agent 指定代理人 L`\ILJz  
authorized capital 法定资本 6T-(GHzfHJ  
authorized clerk 出市员 Wg[`H=)Q  
authorized dealer 认可交易商 vv u((b  
authorized financial institution 认可财务机构 {9)f~EbM!  
authorized fund 认可基金 =k'dbcfO$9  
authorized fund house 获授权的基金公司；认可基金公司 D|xSO~M5  
authorized institution 认可机构 pnD#RvmW2e  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .f}I$ "2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'BC-'Ot  
authorized insurer 获授权保险人；获认可承保人 Y9WH%  
authorized investment 特准投资项目 Gi-tf<  
authorized person 获授权人 ?}y7S]B FI  
authorized representative 获授权代表 Ul=`]@]]  
authorized share capital 法定股本 Abl=Ev  
automated quotation system 自动报价系统 B 5?(gb"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] p7*\]HyE)  
自动交易系统〔香港期货交易所有限公司〕 &"BKue~q@p  
automatic adjustment mechanism 自动调整机制 ,FTF@h-Cs  
automatic adjustment system 自动调整系统 */1z=  
Automatic Clearing House 自动票据交换所 &~j"3G;e  
automatic exchange rates accumulation system 自动化汇率累集系统 U+K_eEI0_I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 6jn<YR E-  
automatic teller machine [ATM] 自动柜员机 +RbCa c  
autopay 自动转帐 a
U3&=aN+  
available assets 可用资产 M1^pW63  
available fiscal reserve 现存财政储备 qAm%h\  
available profit 可用利润 (HTVSC%=  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c[5>kQ-nq  
average 平均；平均数；海损 vF_?1|*|  
average basic salary 平均基本薪金 0iYe>u  
average consumer expenditure 平均消费开支；一般消费开支 xZkLN5I{  
average cost 平均成本 b;yhgdFx  
average cost of land production 增辟土地平均成本 "0 v]O~s  
average daily turnover 平均每日成交额 u@o3p*bQ  
average daily wage rate 平均每日工资率 yCz
?V[49  
average expenditure pattern 平均开支模式 aAX 8m  
average growth rate 平均增长率 s:jwwE2  
average net fixed assets 固定资产平均净值 HJ2]xe09  
average of relatives 相对价格平均数 Z#F2<*+Pe  
average price 平均价格 FOZqN K  
average propensity to consume 平均消费倾向；一般消费倾向 ^}WeBU  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @g{=f55  
average rate 平均率 M4QMD;Ez  
average revenue 平均收入；平均收益 C}Khh`8@5.  
average stock 平均库存；平均存货 &t4j px  
average yearly rent 平均年租 mJT7e  
avoidance of double taxation 避免双重课税 ua0k)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 Abj`0\  
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