一些有用的会计术语(也不知道发的地方对不对)A

A: DUuC3^R  
A share Ａ股；甲类股份 4l%?mvA^m  
abatement of tax 减税；减扣免税额 V6z@"+  
ABN AMRO Bank N.V. 荷兰银行 wHt#'`5  
above-the-line expenditure 线上项目支出；经常预算支出 uzVG q!'H  
above-the-line receipt 线上项目收入；经常预算收入 I_zk'  
ABSA Asia Limited 南非联合亚洲有限公司 D*XZT{1g  
absolute change 绝对数值变更 g]==!!^<D  
absolute expenditure 实际开支 $||ns@F+  
absolute guideline figure 绝对准则数字 RI5g+Du?  
absolute interest 绝对权益 ){:q;E]^fB  
absolute order of discharge 绝对破产解除令 47C(\\
 
absolute profit margin 绝对利润幅度 0V>ESyae5  
absolute value 实值；绝对值 a*W_fxb  
absolutely vested interest 绝对既得权益 %<=w[*i  
absorbed cost 已吸收成本；已分摊成本 .o\;,l2  
absorption 吸收；分摊；合并 \`P2Yq  
absorption rate 吸收率；摊配率；分摊率 4Wi8$  
ACB Finance Limited 亚洲商业财务有限公司  9
+'@  
acceptable form of reciprocity 合理的互惠条件 M}=s3[d(,  
acceptable rate 适当利率；适当汇率 h+B'_`(  
acceptance agreement 承兑协议 5D]30
  
acceptance for honour 参加承兑 Fi?32e4KI5  
acceptor 承兑人；接受人；受票人 _>gXNS r4u  
acceptor for honour 参加承兑人 '&.)T2Kw  
accident insurance 意外保险 R8=I)I-8  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?ae[dif  
accident insurance scheme 意外保险计划  4]D
Ah  
accident year basis 意外年度基准 z\Pe{J  
accommodation 通融；贷款 .# !'c  
accommodation bill 通融票据；空头票据 {?@t/.4[W3  
accommodation party 汇票代发人 ;o-\.=l  
account balance 帐户余额；帐户结余 TbKP8zw{  
account book 帐簿 JVUZ}#O  
account collected in advance 预收款项 P0'e"\$  
account current book 往来帐簿 `N|U"s;  
account of after-acquired property 事后取得的财产报告 nJtEUVMt  
account of defaulter 拖欠帐目 7x[LF ^o  
account payable 应付帐款 ( Lok  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \A'|XdQ  
account receivable 应收帐款 /-
!&
k  
account receivable report 应收帐款报表 SE,o7_k'S  
account statement 结单；帐单；会计财务报表 .0n
n0)"  
account title 帐户名称；会计科目 OYszW]UMg  
accountant's report 会计师报告 XD$
%  
Accountant's Report Rules 会计师报告规则 fV.A=*1l#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^eTDD  
Accounting Arrangements 《会计安排》 T:K"  
accounting basis 会计基础 #D|! .I)  
accounting by Official Receiver 破产管理署署长呈交的帐目 sorSyuGr  
Accounting Circular 《会计通告》 h` irO5  
accounting class 会计类别 =~GE?}.o  
accounting date 记帐日期；会计结算日期 yCF"Z/.  
accounting for money 款项核算 [+g(  
Accounting Officer 会计主任 <mv7HKVg  
accounting period 会计报告期；会计期 Je#!Wd  
accounting policy 会计政策；会计方针 ~_DF06G  
accounting practice 会计惯例 NLcO{   
accounting principle 会计准则 54 M!Fq-  
accounting record 会计记录 Fb<n0[m  
accounting report 会计报告 ]&Y#)ebs  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7=7!| UV  
Accounting Society of China 中国会计学会 j3*M!fM9  
accounting statement 会计报表 55 S\&Ad$  
accounting system 会计制度；会计系统 T-L|Q,-{-  
accounting transaction 会计事项；帐务交易 xoqiRtlY:  
accounting treatment 会计处理 p{iG{  
accounting year 会计年度 @k=cN>ZMc  
accretion 增值；添加 D+@-XU<Lp<  
accrual 应计项目；应累算数目 5kGxhD  
accrual basis 应计制；权责发生制 W4)kkJ  
accrual basis accounting 应计制会计；权责发生制会计 0Y2\n-`z  
accrue 应累算；应计 g\ErJ+i
 
accrued benefit 应累算利益 XIr{U5$<6  
accrued charges 应计费用 2Pbe~[  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q)x?B]b-  
accrued expenses 应累算费用 w{k1Y+1  
accrued interest payable 应付利息；应计未付利息 1a7!4)\  
accrued interest receivable 应收利息；应计未收利息 AddGB^7yl  
accrued right 累算权益 :y=!{J<  
accruing profit 应累算的利润 k_,MoDz  
accumulated fiscal reserve 累积财政储备 5h_<R!jA  
accumulated profit 累积利润；滚存溢利 BQyvj\
uJ  
accumulated reserve 累积储备 O0@w(L-  
accumulation of surplus income 累积收益盈余 6eOrs-ty  
acquired assets 既得资产 mND XzT&  
acquisition 收购；购置；取得 NJn&>/vM  
acquisition cost 购置成本 aQ(`6DQv  
acquisition expenses 购置费用 Z} c'Bm(  
acquisition of 100% interest 收购全部股权
_LJ5o_-N  
acquisition of control 取得控制权 Hu<p?mF#  
acquisition of fixed assets 购置固定资产 BX@pt;$ek7  
acquisition of shell “买壳” q>^hoW2$C  
acquisition price 收购价 @bY('gC,  
act of God 天灾 /h/6&R0l  
acting partner 执事合伙人 1|o$X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sCVI 2S!L  
active partner 积极参与的合伙人 ;*y|8od B  
active trading 交投活跃 RXGHD19]  
actual circulation 实际流通 6!ZVd#OM%  
actual cost 实际成本 \.c]kG>k-  
actual expenditure 实际开支；实际支出 M6J/mOVx5  
actual income 实际入息；实际收入；实际收益 zL9VR;q  
actual market 现货市场 =kd YN5R  
actual price 现货价；实际价格 ,5/V@;i  
actual profit 实际利润 q.-y)C) ;  
actual quotation 实盘；实际价位；实际报价 _e6a8  
actual year basis 按实际年度计算 >R(8/#|E  
actuals 实货 \M7I&~V  
actuarial investigation 精算调查 {I`B[,*  
actuarial principle 精算原则 Xc\*9XV:  
actuarial report 精算师报告 kt:)W])V  
Actuarial Society of Hong Kong 香港精算学会 plK=D#)  
actuarial valuation 精算师估值  OQ6sv/  
actuary 精算师 rFhW^fP/  
ad referendum agreement 暂定协议；有待覆核的协定 3AK(dC[ri  
ad valorem duty 从价税；按值征税 ?$3r5sx  
ad valorem duty system 从价税制 =K&#.r  
ad valorem fee 从价费 >[a FOA  
ad valorem tariff 从价关税 fGb7=Fk  
additional allowance 额外免税额 I[ai:   
additional amount for unexpired risk 未过期风险的额外款额 Z
)/6??/R  
additional assessable profit 补加应评税利润 Ka
f>  
additional assessment 补加评税 `8,w[o oC2  
additional commitment 额外承担 PfyRZ[3)c  
additional commitment vote 额外承担拨款 \ZS\i4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w TlGJ$D0  
additional dependent parent allowance 供养父母额外免税额 sYI~dU2H  
additional provision 额外拨款 QjLji+L  
additional stamp duty 附加印花税 p"KU7-BfvC  
additional tax 补加税罚款；补加税款 O:1DOUYXs  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -PM)EGSk{  
adjudged bankrupt 被裁定破产 h}avX*Lx_  
adjudicated bankrupt 裁定破产人 #Rc5c+/(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 eK9TAW  
adjudication of bankruptcy 裁定破产；宣告破产 -n$ewV  
adjudication of insolvency 裁定无力偿还债务 CD}Ns  
adjusted actual 经调整的实数；调整后的实数 Yb}w;F8(  
adjusted current assets 经调整的流动资产；调整后的流动资产 3wZ(+<4i  
adjusted figure 经调整的数字；调整后的数额 i|%5  
adjusted liabilities 经调整的负债；调整后的负债 Kh)FyV  
adjusted loss 经调整的亏损；调整后的亏损 BBvZeG $Y  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 6)ycmu;!$  
adjusted profit 经调整的利润；调整后的利润 N0Gf0i>  
adjusted surplus 经调整的盈余额；调整后的盈余额 Uan,H1a  
adjusted value 经调整的价值；调整后的价值 M`~!u/D7  
adjustment 调整；修订；理算〔保险〕 sMH#BCC  
adjustment centre 调剂中心 co/7lsW  
adjustment lag 调整过程的时间差距；调整时差 p'&*r2_ram  
adjustment mechanism 调整机制 ob'n{T+lZ  
adjustment of loss 亏损调整 
*xcP`  
adjustment process 调整过程；调整程序 ;W0]66&  
adjustment range 调整幅度 +
vz`go  
administered exchange rate 受管制汇率 2/@D7>F&g  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >\ZR*CS  
administration expenses 行政费用 k5@d! }#c  
administration fee 手续费；行政费 8a9RML}G<  
administration in bankruptcy 破产管理 =<{ RX8  
administration order 遗产管理令 {rC~P  
administrator 管理人；遗产管理人 ZW*n /#GUC  
administrator of the estate 遗产管理人 JvkL37^n:  
admission of debt 债项承认书 ^n9a" qz  
admission of proof 接纳债权证明 ,-@5NY1q  
advance 放贷款项；垫付款项；预支款项；预付款项 azo0{`S?  
advance account 暂支帐目；预付款帐户 *zy'#`>  
advance compensation 预付补偿金 RlsVC_H\  
advance from shareholder 股东垫款 6 mO"  
advance pending reimbursement 预支以待日后付还 |) Pi6Y  
advanced economy 先进经济体系 t8&q9$  
advancement 预付；预付财产 Jf)3< ~G  
advances warrant 垫款令 :tM?%=Q  
advancing 贷出 b{RqwV5P  
adverse balance 逆差 fYBH
)E  
adverse exchange 逆汇 m"Qq{p|'  
advertisement addressed to shareholders 在报章刊登的致股东通告 ID4~Gn  
advice for collection 托收通知书 ^Dr.DWi{$  
advice of drawing 提款通知书；汇票通知书 ,GrB'N{8e  
advice of payment 付款通知 cx^{/U?9}  
Advisory Committee [Securities and Futures Commission] U<47WfcW  
谘询委员会〔证券及期货事务监察委员会〕 BDe]18X  
Advisory Committee on Diversification 经济多元化谘询委员会 #dc1pfL!y{  
affidavit 誓章；遗产申报誓章 HR60   
affidavit of no receipt 述明无收款的誓章 `5'2Hg+  
affiliate 联号；联营公司；附属公司 t\r:E2 O  
affiliated company 附属公司；联号；联营公司   \&a.}t  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 . uR M{Bs  
affordability 负担能力 m=TJDr-  
African Development Bank [AfDB] 非洲开发银行 g_w&"=.jBq  
after-acquired property 事后取得的财产 aI(>]sWJ  
after-hours dealing 市后交易 ,+._;[k  
after-tax profit 税后盈利；税后利润；税后溢利 5j eO"jB  
agency agreement 代理协议 ]` ]g@v  
agency expenses 代理机构的开支 =Ikg.jYq&F  
agency fee 代理费 kq-6HDR  
Agency Law 《代理法》 e"Rm_t  
agent 代理人；承销人 5)'P'kVi7.  
agent of company 公司代理人 o2=A0ogz?  
agent's fee 代理人费；经纪费 -[R!O'N9  
aggregate 总计；总数；总体数字 =MLf[
 
aggregate amount 总款额；总额 XoR>H4xh  
aggregate assets and liabilities 总体资产与负债 +y&d;0!  
aggregate at constant price 按固定价格计算的总体数字 K>1X}ZMdD(  
aggregate demand 总需求 9s`/~ a@  
aggregate gross position 总持仓量 M=y0PCD  
aggregate limit 总限额 }"zC >eX&  
aggregate of salaries tax 合计薪俸税 }q!_!q,@  
aggregate performance 总体表现；总体业绩 E=u/tpj  
aggregate supply 总体供应 &Y7C0v  
aggregate surplus 总盈余 (9$"#o  
aggregate total 整体总额 0mexF@  
aggregate value 总值；合计价值 '{f=hE_/  
aggregated basis 合计基准 S#8>ZwQ  
aggregated net chargeable income 合计应课税入息实额 F9H~k"_ZJR  
aggregation 合并计算；合计；总和 :gI.l1  
aggregation of incomes of husband and wife 夫妇入息合并计算 a3@w|KLt  
aggregation of property 财产的总和 lj2=._@R  
agio 差价；贴水 tNnyue{p  
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》 !e3YnlE  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Q_zr\RM>  
《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》 4tXSYHd3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1
;&;5  
《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》 =Q(vni83<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment DjHp+TyT  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8)xt(~qF  
agreement for a settlement 授产协议 ~rv
})4h  
agreement for assignment 转让协议 $/_qE  
agreement for sale 售卖协议；买卖协议 0a2@b"l  
agreement for sale and purchase 买卖协议 cDV^8 R  
agreement for the payment of interest 支付利息协议 $h28(K%  
agreement for the repayment of money 还款协议  "0&N}  
agreement of reinsurance 再保险协议 G'x 
.
NL  
Agricultural Bank of China 中国农业银行 'v&}(  
air passenger departure tax 飞机乘客离境税 S>Z|)I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 pOga6'aB)  
airport tax 机场税 H4<Nnd\   
alcohol duty 酒精税 C!%:o/  
alienation 让与；让渡；转让 ;sPzOS9  
alimony 生活费；赡养费 #[ -\lU|  
All Ordinaries Index [AOI] 所有普通股指数 @5<CXTdF9c  
all risks 全险；综合险 N/~N7MwJj  
All Sales Record for Stock Market 《股票市场成交报告》 Zk? =  
Allied Capital Resources Limited 新联财务有限公司 QH@>icAb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .px:e)iW  
allocation letter 拨款信件 onte&Ed\  
allocation of fund 分配款项；预留款项 uDuF#3 +"  
allocation of profit 利润分配；溢利分配 1u}nm;3  
allocation warrant 拨款令 $Ui&D I  
allotment 分配；配股 .ve *Vp
  
allotment notice 股份配售通知；配股通知 +
MUwP(U=w  
allotment of shares 股份分配 xxa} YIe8  
allowable 可获宽免；免税的 qpqokK  
allowable business loss 可扣除的营业亏损 -5>NE35Cto  
allowable expenses 可扣税的支出 =%qEf   
allowance 免税额；津贴；备抵；准备金 @"|i"Hk^  
allowance for debts 债项的免税额 9E1W|KE  
allowance for depreciation by wear and tear 耗损折旧免税额 IA*KaX2S<  
allowance for funeral expenses 殡殓费的免税额 x?r1s#88>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K7`YJp`i  
allowance for repairs and outgoings 修葺及支出方面的免税额 P $>`  
allowance to debtor 给债务人的津贴 ?tYpc_p
#  
alteration of capital 资本更改 UAYd?r  
alternate trustee 候补受托人 rwqv V^  
amalgamation 合并 sR_xe}-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,&]MOe4@>  
ambit of charges 征税范围；收费范围 '2^ Yw  
amended valuation 经修订的估值 w+AuMc  
American Commodities Exchange 美国商品交易所 dpzw.Z  
American Express Bank Limited 美国运通银行 ;IZ
?19Q  
American Stock Exchange 美国证券交易所 g]$ 4~"|.  
amortization 摊销 <{ru|-9  
amount due from banks 存放银行同业的款项 K5"sj|d&  
amount due from banks abroad 存放海外银行同业的款项 3|kgTB-  
amount due from holding companies 控股公司欠款 'BqZOZw  
amount due from local banks 存放本港银行同业的款项 p1O6+hRio  
amount due to banks 银行同业的存款 V@ :20m  
amount due to banks abroad 海外银行同业的存款 +=3CL2{An  
amount due to holding companies 控股公司存款 9$l>\.6  
amount due to local banks 本港银行同业的存款 ``QHG&$/  
amount due to outport banks 外埠银行同业的存款 83iCL;GS=  
amount for note issue 发行纸币的款额 cFZCf8:zB  
amount of bond 担保契据的款额 %3=J*wj>D  
amount of consideration 代价款额 NHaMo*xQ  
amount of contribution 供款数额 TD,nI
gH`  
amount of indebtedness 负债款额 J|QiH<  
amount of principal of the loan 贷款本金额 %mI~ =^za  
amount of rates chargeable 应征差饷数额 ~+n,1]W_  
amount of share capital 股本额 BWq/TG=>  
amount of sums assured 承保款额 d?L
\pN&  
amount of variation 变动幅度 .BZVX=x  
amount of vote 拨款数额 FGanxv@15  
amount payable 应付款额 3h=8"lRc  
amount receivable 应收款额 "pvZ,l>8f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mLwY]2T"  
analysis 分析 $H2GbZ-I  
ancillary risk 附属风险 M}F~_S0h  
annual account 周年帐目；周年帐目报表；年度决算；年结 }ot"Sx\.  
annual accounting date 年结日期 d@kc[WLD^  
annual allowance 每年免税额；年积金；年度津贴；年津 FJS'G^  
annual balance 年度余额 pP/@  
annual disposable income 每年可动用收入 ')#,X^   
annual estimates 周年预算 TZB+lj1  
annual fee 年费 x8[MP?Wz  
annual general meeting 周年大会 =dH$
2W)G  
annual growth rate 年增率；每年增长率 HFtf  
annual long-term supplement 长期个案每年补助金 UTk r.T+2X  
annual pensionable emolument 可供计算退休金的年薪 :je
m~6i  
annual report 年报 *^XbDg9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (GU9p>2  
annual return 周年报表；周年申报表；每年报税表格 m *X7T  
Annual Return Rules 《周年报表规则》 -l*g~7|j  
annual review of consumer prices 每年消费物价回顾 ae`|ic  
annual roll-forward basis 逐年延展方式 G$JFuz)|  
annual salary 年薪 +]!lS7nsW  
annual statement 年度报表；年度决算表 jX */piSq  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;#anZC;  
annuitant 年金受益人 8L{u}|{  
annuity 年金 )iLM]m  
annuity contract 年金合约 D-ADv3
E,  
annuity on human life 人寿年金 I4e+$bU3  
antecedent debt 先前的债项  t@B(+
 
ante-dated cheque 倒填日期支票 mh`|=M]8E  
anticipated expenditure 预期开支 Dgi~rr1`'s  
anticipated net profit 预期纯利 #}yTDBt  
anticipated revenue 预期收入 8 %Sb+w07  
anti-inflation measure 反通货膨胀措施 Y& {|Sw7?  
anti-inflationary stance 反通货膨胀立场 ,E*R,'w   
apparent deficit 表面赤字 le .'pP@  
apparent financial solvency 表面偿债能力 k`YYZt]@  
apparent partner 表面合伙人 ]n v( aM?d  
application for personal assessment 个人入息课税申请书 tS?lB05TOR  
application of fund 资金应用 5vOCCW  
application to release as liquidator and to destruct the books of accounts and documents T0e<Slo~C  
申请免除清盘人职务及毁灭帐簿与文件 l[Z)@bC1  
appointed actuary 委任精算师 Zk`#VH  
appointed auditor 委任核数师；委任审计师 X"*^l_9-v  
appointed trustee 委任的受托人 8<&EvOk  
appointer 委任人 2[R$RpA_  
apportioned pro rata 按比例分摊 SgM.B  
apportionment 分配；分摊 F:T GsV#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >- Bg%J9  
apportionment formula 分摊方程式 Z!{UWegun  
apportionment of estate duty 遗产税的分摊 ClUSrSp  
appraisal 估价；评估 >mm'-P  
appreciable growth 可观增长 Fr:5$,At7-  
appreciable impact 显着影响 (4+1lOd  
appreciable increase 可观增长 a39hP*  
appreciation 增值；升值 \V%_hl  
appreciation against other currencies 相对其他货币升值 FjKq%.=#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _m'ysCjA  
appreciation tax 增值税 fE;Q:# Z.  
appropriation 拨款；拨用；拨付 8A2z 5Aa  
appropriation account 拨款帐目 ">90E^  
Appropriation Bill 拨款法案 HD-Erop  
appropriation-in-aid system 补助拨款办法 XD%w
j  
approved assets 核准资产 Z85|I.mr  
approved basket stock 认可一篮子证券 
0|Ucd  
approved budget 核准预算 $99R|^  
approved charitable donation 认可慈善捐款 ?d-70pm  
approved charitable institution 认可慈善机构 w]!0<  
approved currency 核准货币；认可货币 R}{GwbF_\  
approved estimates 核准预算 0i@:KYP  
approved estimates of expenditure 核准开支预算 ><Z'D  
approved overseas insurer 核准海外保险人 %_f;G+fK\p  
approved overseas trust company 核准海外信托公司 .9M
.|  
approved pooled investment fund 核准汇集投资基金 U[8{_h<#  
approved provident fund scheme 认可公积金计划 fE25(wCz7  
approved provision 核准拨款 Yp5L+~J[  
approved redeemable share 核准可赎回股份 =3'(A14C=  
approved regional stock 认可地区性证券 kX;$}7n  
approved retirement scheme 认可退休金计划 uP|FJLY  
approved subordinated loan 核准附属贷款 SkP[|g'56  
arbitrage 套戥；套汇；套利 j%tEZ"H  
arbitrageur 套戥者；套汇者 R]L2(' B  
arbitrary amount 临时款项 []p"3i  
arrangement 措施；安排；协定 a6nlt?1?D  
arrears 欠款 +_mr  
arrears of pay 欠付薪酬 rla:<6tt  
arrears of revenue 逾期未收税款；逾期未收的帐项 XAD3Z?  
articles of association 组织章程；组织细则；组织章程细则 la, h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9([6d.`~  
ascertainment of profit 确定利润 nX[;^v/  
"Asia Clear" “亚洲结算系统” ZKdh%8C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Sb"2Im>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &Ocu#Cb  
Asian Development Fund [ADF] 亚洲发展基金 J!p<oW)a!  
Asian dollar bond 亚洲美元债券 0HibY[_PbD  
Asian dollar market 亚洲美元市场 BQ
Np$]5s  
Asian dollar rate 亚洲美元利率 `,#!C`E 9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 uHvaZMu  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 bZ5n,KQA5  
asked price 沽盘；喊价；索价；卖方报价 MCy~@)-IN  
assessable income 应评税入息 4rp6 C/i  
assessable loss 应评税亏损 ]VjLKFb~U  
assessable profit 应评税利润 _z"o1`{w  
assessable value 应评税值 <G
ZhH:  
assessed profit 估定利润 b! tludb  
assessed value 经评估价值 d"&3Q_2CD  
assessment 评税；评定；估价；评税单 uMiyq<  
assessment number 评税编号；估价编号 A3yi?y{[*  
assessment of additional tax 补加税评税 X47!E |*  
assessment of performance 业绩评估；实绩评价 rc{o?U'^-  
Assessor 评税主任 !$>G#+y  
asset price bubbles 资产价格泡沫 KwFXB  
asset-backed securities 具资产保证的证券 h~UJCnzS  
assets accretion 资产增值 u0]q`u/T  
assets and liabilities 资产与负债 =cp;Q,t'9L  
assets betterment statement 资产递增表；资产改进表 #7W.s!#}Dd  
assets lending 实物放款；有抵押贷款 2d&^Sp&11  
assets of the company passing on the death 死者去世时转移的公司资产 0XIxwc0Iw  
assets pledged as security for liabilities 用作负债抵押的资产 I'InZ0J2  
assets portfolio 资产投资组合 vm}G[  
assets price 资产价格 8S>>7z!U  
assets quality 资产质素 {D(,ft;s^  
assets realization 资产变现 yazZw}};  
assets refinancing arrangement 资产再集资安排 3$_2weZxYn  
assets securitization 资产证券化 n;OHH{E{  
assets situated outside Hong Kong 在香港以外地方的资产 A{`]&K1u  
assets stripping 削减资产；拆卖资产 6>B \|  
assets value 资产值 fPz=KoN  
assignee 承让人 `:5,e/5,  
assignment 转让；转让书；转让契 /'&v4C^y>  
assignment of interest 权益转让 4#2 ,Y!  
assignment of letters patent and trade mark 专利证书及商标转让 t9D S]Li  
assignment of property 物业转让；物业转让书 C*pLq5s  
assignment right 转让权 uUS)#qM|  
assignor 转让人 ^ f{qJ[,  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Q8Te'1Ln!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^H!Lp[5c  
associate member 附属会员 i+ic23$4M  
associated body corporate 相联法人团体 r@|ZlM@O  
associated company 相联公司；联属公司 l<N?'
&  
associated corporation 相联法团 -$R5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] P"Rk?lL  
公认会计师公会〔英国〕 4  
Association of Futures Exchange Brokers 香港期货经纪协会 z7q%,yw3N  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (xUFl
@I!  
association of underwriters 承保人组织 eT\p-4b  
assumption of control 接管 l?/gWD^  
assurance 担保；保险；转易；转易书 jt%WPkY:  
assurance of interest 权益的转易 "1%*'B^}bw  
at 19XX price 按一九ＸＸ年价格计算 U_Y;fSl>  
at a discount 按赔价计算；按贴水价格计算；打折扣 n/-N;'2J  
at a premium 按溢价计算；按升水价格计算 a71}y;W  
at call 通知付款；按通知 ~UW{)]_jox  
at constant market price 按固定市价计算 K#)bjxz  
at constant price 按固定价格计算  >fwlg-  
at cost 按成本计算 4Q&mC"  
at current market price 按当时市价计算；按现时市价计算 W_D%|Ub2X  
at current price 按当时价格计算；按现时价格计算 gTD%4V  
at factor cost 按要素成本计算；按生产要素成本计算 $68 XZCx  
at money-of-the-day price 按付款当日价格计算 @`2ozi~lO  
at or better 按指定或较佳价位〔买卖指令〕 R\ e#$"a5  
at par 按面值计算；平价 qAvvXs=5  
at sight 见票即付 c8\g"T  
at the close 按收市盘 b)y<.pS\  
at the opening 按开市盘 gyg|Tno  
attestation 见证；见证条款 Xr)g  
at-the-money option 平价期权 eo]a'J9(  
attorney 受权人；受托代表人 bY&YSlO  
attornment 新拥有人承认书 yEnKUo[  
attributable profit 可归属利润 7t+]z)  
attributable share value 可归属股份价值 C}bPv+t  
Auckland Stock Exchange 奥克兰证券交易所 rl41#6  
auction 拍卖 X)Ocn`
|  
auctioneer 拍卖商  nFVbQa~  
audit 审计；核数 =mAGD*NKu  
Audit Commission 审计署 GMyoSe%1/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Y~x`6  
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〕 ~.!?5(AH8z  
audit review 帐目审查 1=- X<M75  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {<~s&EPd  
audited account 审计帐目；经审计的帐目 P@-R5GK  
audited annual account 经审计的周年帐目 <vO8_2,V-  
audited balance sheet 经审计的资产负债表 wsna5D6i  
auditor 核数师；核数主任；审计师 FBE @pd  
auditor's certificate 核数师证明书；审计师证明书 >DkN+S  
auditor's report 核数师报告；审计师报告 8UlB~fVg  
Aussie bond 澳元债券 .Wd.)^?  
austerity budget 紧缩预算 E)RI!0Ra  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  -kV|  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,!8*g[^
O  
Australian Dollar [AUD] 澳元 4bFv"b  
Australian Options Market 澳大利亚期权市场 Zu)i+GeG  
Australian Securities Commission 澳洲证券事务监察委员会 6Lav.x\W  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )3+xsnv  
Australian Stock Exchange 澳大利亚证券交易所 moZ)|y  
Austrian Schilling [ATS] 奥地利先令 aJ% e'F[  
authentication 认证；鉴证 R,fMZHAG  
authority to purchase 委托购买证；委购书 ?%_]rr9  
authorization 认可；核准；授权；授权书 [%7IQ4`{  
authorization by direction 指示授权 60(}_%  
authorization by instruction 指令授权 F9ZOSL 8Q  
authorization by warrant 令状授权 t Qp*'  
authorization of unit trust 单位信托的认可 xu0;a  
authorized agent 指定代理人 Y+}OClS  
authorized capital 法定资本 !#l0@3  
authorized clerk 出市员 /QM0.{Ypl  
authorized dealer 认可交易商 8Q#t\$RY  
authorized financial institution 认可财务机构 !tm|A`<g#<  
authorized fund 认可基金 ZY~zpC_  
authorized fund house 获授权的基金公司；认可基金公司 _D!M nTK  
authorized institution 认可机构 (mu{~@Hw  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2M!+gk=+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ".Tf<F  
authorized insurer 获授权保险人；获认可承保人 v GulM<YY  
authorized investment 特准投资项目 VGkW3Nt0  
authorized person 获授权人 Xd90n>4S  
authorized representative 获授权代表 l;"ub^AH  
authorized share capital 法定股本 2{jtQlc  
automated quotation system 自动报价系统  -fx(H+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] w}]3jc84  
自动交易系统〔香港期货交易所有限公司〕 ZA 99vO  
automatic adjustment mechanism 自动调整机制 oX%PsS  
automatic adjustment system 自动调整系统 )<
X=z  
Automatic Clearing House 自动票据交换所 PxdJOtI"  
automatic exchange rates accumulation system 自动化汇率累集系统 ft*G*.0kO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >'BU*  
automatic teller machine [ATM] 自动柜员机 iT)2 ?I6!  
autopay 自动转帐 mmh nw(/  
available assets 可用资产 Q#d+IIR0gK  
available fiscal reserve 现存财政储备 !nZI? z;  
available profit 可用利润 a3DoLq"/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 W]C_oh  
average 平均；平均数；海损 LRfFn^FPM  
average basic salary 平均基本薪金 6x`\ J2x  
average consumer expenditure 平均消费开支；一般消费开支 od|N-
R  
average cost 平均成本 _Ct@1}aa4x  
average cost of land production 增辟土地平均成本 [rD+8,zVm  
average daily turnover 平均每日成交额 =rs=8Ty?S  
average daily wage rate 平均每日工资率 @k#z&@b  
average expenditure pattern 平均开支模式 H>@JfYZ0  
average growth rate 平均增长率 "!w[U{  
average net fixed assets 固定资产平均净值 :7 s#5b  
average of relatives 相对价格平均数 * wQZ'  
average price 平均价格 q/aL8V<"z  
average propensity to consume 平均消费倾向；一般消费倾向
{HE.mHy  
average propensity to save 平均储蓄倾向；一般储蓄倾向 KU8Cl>5  
average rate 平均率 ; HR\R  
average revenue 平均收入；平均收益  A[wxa
  
average stock 平均库存；平均存货 noB}p4  
average yearly rent 平均年租 _s*uF_:3  
avoidance of double taxation 避免双重课税 ;dpS@;v  
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 Is#v6:#^  
]h`E4B  
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