一些有用的会计术语(也不知道发的地方对不对)A

A: fmiz,$O4?  
A share Ａ股；甲类股份 Bxfc}vC.  
abatement of tax 减税；减扣免税额 %ve:hym*  
ABN AMRO Bank N.V. 荷兰银行 :
9_L6  
above-the-line expenditure 线上项目支出；经常预算支出 |Clut~G  
above-the-line receipt 线上项目收入；经常预算收入 !cAyTl(_  
ABSA Asia Limited 南非联合亚洲有限公司 \&iP`v`K  
absolute change 绝对数值变更 D0#x Lh  
absolute expenditure 实际开支 !H irhDN  
absolute guideline figure 绝对准则数字 0 rXxRQ  
absolute interest 绝对权益 [5MJwRM^!;  
absolute order of discharge 绝对破产解除令 P5#r,:zL  
absolute profit margin 绝对利润幅度 F>-B3x  
absolute value 实值；绝对值 .G)(0z("s  
absolutely vested interest 绝对既得权益 -:Ia^{YN  
absorbed cost 已吸收成本；已分摊成本 cgm~>  
absorption 吸收；分摊；合并 L.1_(3NG  
absorption rate 吸收率；摊配率；分摊率 ]b%Hy  
ACB Finance Limited 亚洲商业财务有限公司 ?$6Y2  
acceptable form of reciprocity 合理的互惠条件 q&/Yg,p\  
acceptable rate 适当利率；适当汇率 NNE<L;u  
acceptance agreement 承兑协议 V%YiAr>  
acceptance for honour 参加承兑 IS#FiH  
acceptor 承兑人；接受人；受票人 zOqn<Y@  
acceptor for honour 参加承兑人 !>e5z|1   
accident insurance 意外保险 }c`fW&  
Accident Insurance Association of Hong Kong 香港意外保险公会 _;~,Cgfi  
accident insurance scheme 意外保险计划 I]&#Dl/  
accident year basis 意外年度基准 F;l$.9?.s  
accommodation 通融；贷款 ,XIz?R>;c  
accommodation bill 通融票据；空头票据 xgNJeQ  
accommodation party 汇票代发人 K,boVFs  
account balance 帐户余额；帐户结余 nZ@&2YPlem  
account book 帐簿 8&3V#sn'  
account collected in advance 预收款项 '&gF>  
account current book 往来帐簿 E gal4  
account of after-acquired property 事后取得的财产报告 QzzW x2  
account of defaulter 拖欠帐目 CFqJ/''  
account payable 应付帐款 "E8zh|m o  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J]G?Rc  
account receivable 应收帐款 2cqI[t@0  
account receivable report 应收帐款报表 x7<\]94  
account statement 结单；帐单；会计财务报表 =}v}my3y"  
account title 帐户名称；会计科目 L2pp6bW  
accountant's report 会计师报告 )d$glI+  
Accountant's Report Rules 会计师报告规则
HN.3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 u\LFlX0sO  
Accounting Arrangements 《会计安排》 q|v(Edt|_[  
accounting basis 会计基础 ]"1`+q6i  
accounting by Official Receiver 破产管理署署长呈交的帐目 I-WhH>9  
Accounting Circular 《会计通告》 0em#-*|2"  
accounting class 会计类别 KA){''>8  
accounting date 记帐日期；会计结算日期 & M~`:R  
accounting for money 款项核算 LF~*^n>  
Accounting Officer 会计主任 Ircp``g  
accounting period 会计报告期；会计期 9f
',7i  
accounting policy 会计政策；会计方针 ZP;j9T!  
accounting practice 会计惯例 _=NwQu\_F  
accounting principle 会计准则 }p!HT6 tZ  
accounting record 会计记录 /u0' 6V  
accounting report 会计报告 FFH_d <q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 NDs!a  
Accounting Society of China 中国会计学会 n
iqN{  
accounting statement 会计报表 `xywho%/Y  
accounting system 会计制度；会计系统 gOr%!QaF  
accounting transaction 会计事项；帐务交易 `S2[5i  
accounting treatment 会计处理 8g:;)u4$P  
accounting year 会计年度 BVr0Gk  
accretion 增值；添加 BwBm[jtP  
accrual 应计项目；应累算数目 =9z[[dQ|L  
accrual basis 应计制；权责发生制 e#Z$o($t  
accrual basis accounting 应计制会计；权责发生制会计 ( @3\`\X  
accrue 应累算；应计 mdq;R*`  
accrued benefit 应累算利益 r; xLP  
accrued charges 应计费用 {.De4]ANh  
accrued cumulative preference share dividend 应累算的累积优先股股息 CMCO}#  
accrued expenses 应累算费用 |R56ho5C  
accrued interest payable 应付利息；应计未付利息 e?Ho a$k  
accrued interest receivable 应收利息；应计未收利息 98WZ){+,m  
accrued right 累算权益 ;Y;
qg  
accruing profit 应累算的利润 59!Fkd3  
accumulated fiscal reserve 累积财政储备 LNa$ X5`  
accumulated profit 累积利润；滚存溢利 rN%F) q#  
accumulated reserve 累积储备 7hi"6,  
accumulation of surplus income 累积收益盈余 aS pWsT  
acquired assets 既得资产 #F*1V(
!  
acquisition 收购；购置；取得 ,daKC  
acquisition cost 购置成本 ^~$)F_`"
 
acquisition expenses 购置费用 Fb4`|  
acquisition of 100% interest 收购全部股权 UY<e&Npo  
acquisition of control 取得控制权 FI<q@HF  
acquisition of fixed assets 购置固定资产 x
,otFp  
acquisition of shell “买壳” ~,BIf+\XF  
acquisition price 收购价 g*F'[Z."  
act of God 天灾 /-qxS <?o  
acting partner 执事合伙人 :LQ5u[g$\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h~(D@/tB  
active partner 积极参与的合伙人 !O#dV1wAa  
active trading 交投活跃 )DeA}e?F  
actual circulation 实际流通 H.WE6  
actual cost 实际成本 #Ap;_XcKw  
actual expenditure 实际开支；实际支出 5i-Rglo  
actual income 实际入息；实际收入；实际收益 OI?K/rn  
actual market 现货市场 ph_4q@  
actual price 现货价；实际价格 PIWux{  
actual profit 实际利润 IR-dU<<9O  
actual quotation 实盘；实际价位；实际报价 svuq gSn  
actual year basis 按实际年度计算 "d$m@c  
actuals 实货 VB?Ohk]<  
actuarial investigation 精算调查 jU3Z*Z)zN  
actuarial principle 精算原则 ~{D[ >j][  
actuarial report 精算师报告 8?i7U<CB  
Actuarial Society of Hong Kong 香港精算学会 (&P9+Tl  
actuarial valuation 精算师估值 0q
*r  
actuary 精算师 1I*7SkgKv  
ad referendum agreement 暂定协议；有待覆核的协定 z9p05NFH  
ad valorem duty 从价税；按值征税 `KCh*i  
ad valorem duty system 从价税制 Da v PYg  
ad valorem fee 从价费 d5>H3D{49  
ad valorem tariff 从价关税 (C\hVy2X?N  
additional allowance 额外免税额 jC3Vbm&ZZ  
additional amount for unexpired risk 未过期风险的额外款额 P{5
-Mx!{&  
additional assessable profit 补加应评税利润 6}(J6T46M[  
additional assessment 补加评税 \2(SB
  
additional commitment 额外承担 W0C@9&pn6  
additional commitment vote 额外承担拨款 4WN3=B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dTL5-@  
additional dependent parent allowance 供养父母额外免税额 zOSs[[  
additional provision 额外拨款 p?2Y }9  
additional stamp duty 附加印花税 d~?X/sJ t  
additional tax 补加税罚款；补加税款 (s1k$@d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Z{ u a=0  
adjudged bankrupt 被裁定破产 $F/EJ
>
 
adjudicated bankrupt 裁定破产人 cwuO[^S}  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 I`w4Xrd  
adjudication of bankruptcy 裁定破产；宣告破产 U|5nNiJM  
adjudication of insolvency 裁定无力偿还债务 
Z1h]  
adjusted actual 经调整的实数；调整后的实数 je6CDFqw  
adjusted current assets 经调整的流动资产；调整后的流动资产 p[@5&_u(z  
adjusted figure 经调整的数字；调整后的数额 <n:}kQTT  
adjusted liabilities 经调整的负债；调整后的负债 Zo}y(N1K}  
adjusted loss 经调整的亏损；调整后的亏损 rx5B=M  
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 xy<`#  
adjusted profit 经调整的利润；调整后的利润 90# ;?#  
adjusted surplus 经调整的盈余额；调整后的盈余额 dDD<E?TjD  
adjusted value 经调整的价值；调整后的价值 #9
m$ N  
adjustment 调整；修订；理算〔保险〕 3GmeD/6  
adjustment centre 调剂中心 %',F  
adjustment lag 调整过程的时间差距；调整时差 qA:#iJ8w  
adjustment mechanism 调整机制 O0:)X)b  
adjustment of loss 亏损调整 ~-#yOu ,w  
adjustment process 调整过程；调整程序 C'!;J  
adjustment range 调整幅度 yCXrVN:`,  
administered exchange rate 受管制汇率 O$g_@B0E1  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ZKz,|+X0G  
administration expenses 行政费用 Cv*x2KF G  
administration fee 手续费；行政费 2iU7 0(H  
administration in bankruptcy 破产管理 %+F"QI1~0  
administration order 遗产管理令 -3&G"hfK  
administrator 管理人；遗产管理人 4_D@ST%  
administrator of the estate 遗产管理人 o%4G
d~
  
admission of debt 债项承认书 `$YP<CJeq  
admission of proof 接纳债权证明 jr /lk  
advance 放贷款项；垫付款项；预支款项；预付款项 ?|1Mv1C?  
advance account 暂支帐目；预付款帐户 O Lc}_  
advance compensation 预付补偿金 Ka|eFprS  
advance from shareholder 股东垫款 jS!`2li?{  
advance pending reimbursement 预支以待日后付还 `' 153M]  
advanced economy 先进经济体系 s3 ;DG  
advancement 预付；预付财产 e
*  
advances warrant 垫款令 Qe'g3z>  
advancing 贷出 yfDAk46->6  
adverse balance 逆差 #-"VS-.<  
adverse exchange 逆汇 Z/6qG0feJ  
advertisement addressed to shareholders 在报章刊登的致股东通告 $fpq 3  
advice for collection 托收通知书 ~aXqU#8  
advice of drawing 提款通知书；汇票通知书 &(a(W22O  
advice of payment 付款通知 JTqq0OD}  
Advisory Committee [Securities and Futures Commission]

Gs*G<P"  
谘询委员会〔证券及期货事务监察委员会〕 3pXLSdxB  
Advisory Committee on Diversification 经济多元化谘询委员会 aP&D9
%5  
affidavit 誓章；遗产申报誓章 }6-ZE9H-v  
affidavit of no receipt 述明无收款的誓章 ow/57P  
affiliate 联号；联营公司；附属公司 XYH|;P6K  
affiliated company 附属公司；联号；联营公司 hAqg Iu*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >|o_wO  
affordability 负担能力 e/8z+H^H  
African Development Bank [AfDB] 非洲开发银行 Vi]c%*k  
after-acquired property 事后取得的财产
fIocq  
after-hours dealing 市后交易 5y} v{Ijt  
after-tax profit 税后盈利；税后利润；税后溢利 !$g+F(:(c  
agency agreement 代理协议 0fs$#j  
agency expenses 代理机构的开支 >qo~d?+  
agency fee 代理费 7yt=]1  
Agency Law 《代理法》 m7%C#+67  
agent 代理人；承销人 ` r']^ ,  
agent of company 公司代理人 Ao7`G':  
agent's fee 代理人费；经纪费 aVe/ gE  
aggregate 总计；总数；总体数字 GOSI3RRn  
aggregate amount 总款额；总额 _0pO8o-x  
aggregate assets and liabilities 总体资产与负债 q+a.G2S  
aggregate at constant price 按固定价格计算的总体数字 Qpt&3_   
aggregate demand 总需求 FZH\Q~IUV  
aggregate gross position 总持仓量 Bd3~EbFL  
aggregate limit 总限额 xAwf49N~  
aggregate of salaries tax 合计薪俸税 [`Cq\mI-W  
aggregate performance 总体表现；总体业绩 up%Z$"Y  
aggregate supply 总体供应 l+y}4k=/  
aggregate surplus 总盈余 }E}8_8T6  
aggregate total 整体总额 jko"MfJ  
aggregate value 总值；合计价值 2uk x (Z  
aggregated basis 合计基准 7@PIM5h  
aggregated net chargeable income 合计应课税入息实额 [<wbbvXR  
aggregation 合并计算；合计；总和 RiO="tX'  
aggregation of incomes of husband and wife 夫妇入息合并计算 gcJF`H/iNK  
aggregation of property 财产的总和 -@IL"U6  
agio 差价；贴水 \Xt)E[  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Ze!92g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~~8rI[/  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 `!G7k  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^ie^VY($  
《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》 A%vsno!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment AaN"7.Z/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ae?e 7
0bY  
agreement for a settlement 授产协议 S*)o)34U  
agreement for assignment 转让协议 4Z)DDz-}V  
agreement for sale 售卖协议；买卖协议 QfQ\a%cc  
agreement for sale and purchase 买卖协议 }t>q9bZ9z  
agreement for the payment of interest 支付利息协议 y1BgK>R  
agreement for the repayment of money 还款协议 |*,jU;NI  
agreement of reinsurance 再保险协议 Gqyue7;0,  
Agricultural Bank of China 中国农业银行 qd!#t]  
air passenger departure tax 飞机乘客离境税 Sd:.KRTu.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m
YNEz @  
airport tax 机场税 {6xPdUhw  
alcohol duty 酒精税 m&R"2t_Z  
alienation 让与；让渡；转让 ); 6,H.v  
alimony 生活费；赡养费 j5%qv(w  
All Ordinaries Index [AOI] 所有普通股指数 @ERu>nSP  
all risks 全险；综合险 )Hf~d=GG  
All Sales Record for Stock Market 《股票市场成交报告》 >WM3|
 
Allied Capital Resources Limited 新联财务有限公司 .}9FEn 8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nd+?O7~}(  
allocation letter 拨款信件 }`9`JmNM  
allocation of fund 分配款项；预留款项 X^< >6|)  
allocation of profit 利润分配；溢利分配 GJ}.\EaAJ  
allocation warrant 拨款令 w}M3x^9@  
allotment 分配；配股 ^C9x.4I$)  
allotment notice 股份配售通知；配股通知 [BBpQN.^q6  
allotment of shares 股份分配 `W[+%b  
allowable 可获宽免；免税的 P 4;{jG  
allowable business loss 可扣除的营业亏损 &.*uc|{  
allowable expenses 可扣税的支出 B50 [O!  
allowance 免税额；津贴；备抵；准备金 (BERY  
allowance for debts 债项的免税额 k_3
j '  
allowance for depreciation by wear and tear 耗损折旧免税额 qa}>i&uO  
allowance for funeral expenses 殡殓费的免税额 CtT~0Y|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;o$;Z4:.D  
allowance for repairs and outgoings 修葺及支出方面的免税额 MB*u-N0v  
allowance to debtor 给债务人的津贴 4^Ow^7N?  
alteration of capital 资本更改 GM}C]MVD  
alternate trustee 候补受托人 <4zT;:NQ  
amalgamation 合并 [F|+(}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <{019Oa  
ambit of charges 征税范围；收费范围 fQQ|gwVki  
amended valuation 经修订的估值 e`s
w*m5  
American Commodities Exchange 美国商品交易所 }f}IA\8]  
American Express Bank Limited 美国运通银行 .^XHuN&  
American Stock Exchange 美国证券交易所 _@E "7<\  
amortization 摊销 p(7QAd4  
amount due from banks 存放银行同业的款项 VjTe4$ *  
amount due from banks abroad 存放海外银行同业的款项 8Z:Ezg3^  
amount due from holding companies 控股公司欠款 3 Lje<KzL  
amount due from local banks 存放本港银行同业的款项 ^'B-sz{{  
amount due to banks 银行同业的存款 u3Do~RyL[  
amount due to banks abroad 海外银行同业的存款 7C5pAb:  
amount due to holding companies 控股公司存款 X&\o{w9%  
amount due to local banks 本港银行同业的存款 id?_>9@P  
amount due to outport banks 外埠银行同业的存款 4uX(_5#j  
amount for note issue 发行纸币的款额 a{_ KSg  
amount of bond 担保契据的款额 O|UxFnB}  
amount of consideration 代价款额 8U^D(jrz  
amount of contribution 供款数额 IT1PPm  
amount of indebtedness 负债款额 nC~fvyd<P  
amount of principal of the loan 贷款本金额 ,U%=rfB~  
amount of rates chargeable 应征差饷数额 M5Wl3tZL  
amount of share capital 股本额 '\L0xw4  
amount of sums assured 承保款额 *mV&K\_  
amount of variation 变动幅度 /p$=Cg[K  
amount of vote 拨款数额 wsfysat$  
amount payable 应付款额 M@O2 WB1ws  
amount receivable 应收款额 _[1^
s$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h]P/KV
qR.  
analysis 分析 E0`[G]*G  
ancillary risk 附属风险 MW]8;`|jC  
annual account 周年帐目；周年帐目报表；年度决算；年结 Xb+3Xn0}&8  
annual accounting date 年结日期 ja75c~RUw  
annual allowance 每年免税额；年积金；年度津贴；年津 8&T,LNZoY  
annual balance 年度余额 kr{)  
annual disposable income 每年可动用收入 M;qb7Mu  
annual estimates 周年预算 x(vai1CrdH  
annual fee 年费 966<I56+  
annual general meeting 周年大会 JmjxGcG  
annual growth rate 年增率；每年增长率 \ 522,n`  
annual long-term supplement 长期个案每年补助金 O!];_q/  
annual pensionable emolument 可供计算退休金的年薪 ss; 5C:*y  
annual report 年报 P/`m3aSzX.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "!a`ygqpT  
annual return 周年报表；周年申报表；每年报税表格 +@>:%yX  
Annual Return Rules 《周年报表规则》 Tc,$TCF  
annual review of consumer prices 每年消费物价回顾 }3sN+4  
annual roll-forward basis 逐年延展方式 gV.f*E1C  
annual salary 年薪 qwP$~Bj  
annual statement 年度报表；年度决算表 &>V/X{>$`K  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 u0'i!@795  
annuitant 年金受益人 7&px+155  
annuity 年金 ?k::tNv0  
annuity contract 年金合约 qM*S*,s  
annuity on human life 人寿年金 TC@bL<1  
antecedent debt 先前的债项 0T1ko,C!,e  
ante-dated cheque 倒填日期支票 x?rbgsB5&  
anticipated expenditure 预期开支 = uk`pj  
anticipated net profit 预期纯利 lY->ucS %P  
anticipated revenue 预期收入 1XGG.+D  
anti-inflation measure 反通货膨胀措施 3!bK d2"  
anti-inflationary stance 反通货膨胀立场 rV~T>x  
apparent deficit 表面赤字 `11#J;[@G  
apparent financial solvency 表面偿债能力 wH#-mu#Yl<  
apparent partner 表面合伙人 Tr$i= M  
application for personal assessment 个人入息课税申请书 e^Aa!  
application of fund 资金应用 %GS\1 Q%  
application to release as liquidator and to destruct the books of accounts and documents T aEt  
申请免除清盘人职务及毁灭帐簿与文件 k}-]W@UCa?  
appointed actuary 委任精算师 ]xI?,('_m  
appointed auditor 委任核数师；委任审计师 PC[cHgSYU  
appointed trustee 委任的受托人 gjQ=8&i  
appointer 委任人 vi<X3G6Xh  
apportioned pro rata 按比例分摊 }/49T  
apportionment 分配；分摊 ?n&$m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _l<|1nH  
apportionment formula 分摊方程式 QS5H>5M)  
apportionment of estate duty 遗产税的分摊 '}T;b}&s  
appraisal 估价；评估 9='=-;@/5  
appreciable growth 可观增长 p;
F2z;#  
appreciable impact 显着影响 AX8gij  
appreciable increase 可观增长 >"O1`xdG  
appreciation 增值；升值 |&Au63  
appreciation against other currencies 相对其他货币升值 ^IYJEqK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q`cEA<~S  
appreciation tax 增值税 .
E#<fz  
appropriation 拨款；拨用；拨付 ;hkro$  
appropriation account 拨款帐目 zdqnL^wb  
Appropriation Bill 拨款法案 {f&NStiB  
appropriation-in-aid system 补助拨款办法 0Ux<16#  
approved assets 核准资产 4uX,uEa  
approved basket stock 认可一篮子证券 {vLTeIxf.G  
approved budget 核准预算 tnN'V  
approved charitable donation 认可慈善捐款 Tt`L(
oF  
approved charitable institution 认可慈善机构 H/pcXj  
approved currency 核准货币；认可货币 ^g-Fg>&M  
approved estimates 核准预算 C(xqvK~p  
approved estimates of expenditure 核准开支预算 =zz+<!!  
approved overseas insurer 核准海外保险人 db<q-u  
approved overseas trust company 核准海外信托公司 (eki X*y  
approved pooled investment fund 核准汇集投资基金 >H)^6sJ;%b  
approved provident fund scheme 认可公积金计划 {zY`h6d  
approved provision 核准拨款 v;Swo("  
approved redeemable share 核准可赎回股份 ^g70AqUc  
approved regional stock 认可地区性证券 8g.AT@ ,Q  
approved retirement scheme 认可退休金计划 0GS{F8f~,  
approved subordinated loan 核准附属贷款 g)X7FxS,z  
arbitrage 套戥；套汇；套利 o*-h%Z.  
arbitrageur 套戥者；套汇者 N4A&"1d&  
arbitrary amount 临时款项 Sy4 mZ}:  
arrangement 措施；安排；协定
a5X`j
o  
arrears 欠款 W^003*m~~K  
arrears of pay 欠付薪酬
n}=rj7  
arrears of revenue 逾期未收税款；逾期未收的帐项 wH+FFXGJs  
articles of association 组织章程；组织细则；组织章程细则 2]2{&bu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *Ao2j;  
ascertainment of profit 确定利润 /tG5!l  
"Asia Clear" “亚洲结算系统” B%TXw#|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 P8"6"}B;T  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 qbEKp HnB  
Asian Development Fund [ADF] 亚洲发展基金 /3OC7!~;fM  
Asian dollar bond 亚洲美元债券 U?JiVxE^  
Asian dollar market 亚洲美元市场 sKe,  
Asian dollar rate 亚洲美元利率 ? 7/W>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \C!%IR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 G(:s-x ig6  
asked price 沽盘；喊价；索价；卖方报价 -l\~p4U  
assessable income 应评税入息 g[m3IJz
q  
assessable loss 应评税亏损 -,FK{[h]ka  
assessable profit 应评税利润 6#-6Bh)>4  
assessable value 应评税值 oSN8Xn*qr  
assessed profit 估定利润 8mk}nex  
assessed value 经评估价值 T"n>h
 
assessment 评税；评定；估价；评税单 TNyK@~#m  
assessment number 评税编号；估价编号 f#'8"ff*1  
assessment of additional tax 补加税评税 |sA4:Aq  
assessment of performance 业绩评估；实绩评价 UCe,2v%  
Assessor 评税主任 c"sj)-_  
asset price bubbles 资产价格泡沫 rny@n^F  
asset-backed securities 具资产保证的证券 q1U&vZ3]c  
assets accretion 资产增值 XyvZ&d6(d  
assets and liabilities 资产与负债 f-vZ2+HP  
assets betterment statement 资产递增表；资产改进表 NQDLI 1o  
assets lending 实物放款；有抵押贷款 BPwI8\V  
assets of the company passing on the death 死者去世时转移的公司资产 f<g>dQlE  
assets pledged as security for liabilities 用作负债抵押的资产 ov
?.:M  
assets portfolio 资产投资组合 I/^q+l.=`{  
assets price 资产价格 )w Z49>Y  
assets quality 资产质素 Y8D7<V~Md  
assets realization 资产变现 p.@0=)  
assets refinancing arrangement 资产再集资安排 uo]Hi^r.l  
assets securitization 资产证券化 N|UBaPS|
o  
assets situated outside Hong Kong 在香港以外地方的资产 0q:(-z\S4  
assets stripping 削减资产；拆卖资产 t9?R/:B%  
assets value 资产值 [SCw<<l<  
assignee 承让人 hO^&0
?  
assignment 转让；转让书；转让契 hZp=BM"bJ  
assignment of interest 权益转让 2=igS#h  
assignment of letters patent and trade mark 专利证书及商标转让 j5PaSk&o=  
assignment of property 物业转让；物业转让书 4}.WhE|h  
assignment right 转让权 u^}7Vs .  
assignor 转让人 IUluJ.sXIf  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \Pw8wayr%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "V*kOb&'*Z  
associate member 附属会员 8|w5QvCU?3  
associated body corporate 相联法人团体 ZmEG<T05  
associated company 相联公司；联属公司 ` (7N^@  
associated corporation 相联法团 "}S9`-Wd|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] [54@irH  
公认会计师公会〔英国〕 IW5*9)N?  
Association of Futures Exchange Brokers 香港期货经纪协会 A6{t%k~F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 B`g<Ge~  
association of underwriters 承保人组织 Q mb[ e>  
assumption of control 接管 Rf)'H
T  
assurance 担保；保险；转易；转易书 S1D9AcK  
assurance of interest 权益的转易 %MfGVx}nG  
at 19XX price 按一九ＸＸ年价格计算 0t5Q9#RY  
at a discount 按赔价计算；按贴水价格计算；打折扣 s,1pZT <E  
at a premium 按溢价计算；按升水价格计算 eNIkiJ$uS  
at call 通知付款；按通知 ArNur~  
at constant market price 按固定市价计算 2(c<U6#C'l  
at constant price 按固定价格计算 4a(g<5wfI  
at cost 按成本计算 JK@izI  
at current market price 按当时市价计算；按现时市价计算 |Ha
U3E*R  
at current price 按当时价格计算；按现时价格计算 aDm-X r  
at factor cost 按要素成本计算；按生产要素成本计算 3S[w'  
at money-of-the-day price 按付款当日价格计算 Fv?R\`52u  
at or better 按指定或较佳价位〔买卖指令〕 8vz_~p9%j  
at par 按面值计算；平价 r!{w93rPX  
at sight 见票即付 SRA|7g}7W  
at the close 按收市盘 1Pud,!\%q  
at the opening 按开市盘 pieU|?fQ  
attestation 见证；见证条款 anH
BySI3  
at-the-money option 平价期权 hKk\Y{wv'  
attorney 受权人；受托代表人 *23m-  
attornment 新拥有人承认书 1_Dn?G^H  
attributable profit 可归属利润 7sQ]w   
attributable share value 可归属股份价值 /Nj:!! AN  
Auckland Stock Exchange 奥克兰证券交易所 L eG7x7n  
auction 拍卖 .\z|Fr  
auctioneer 拍卖商 ^4u3Q  
audit 审计；核数 o7_MM
eQ4  
Audit Commission 审计署 J{nyo1A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !A'
`uf4u  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ,omp F$%  
audit review 帐目审查 E
e t+
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "C$!mdr7  
audited account 审计帐目；经审计的帐目 c8k6(#\  
audited annual account 经审计的周年帐目 HI"!n$p  
audited balance sheet 经审计的资产负债表 z;fd#N:  
auditor 核数师；核数主任；审计师 ,z?<7F1q=  
auditor's certificate 核数师证明书；审计师证明书 '8r8 ^g[  
auditor's report 核数师报告；审计师报告 >wg9YZ~8  
Aussie bond 澳元债券 W2r6jm!  
austerity budget 紧缩预算 bqg]DO$*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (ybtXoQs  
Australia All Ordinaries Index 澳洲所有普通股票指数 AiyvHt  
Australian Dollar [AUD] 澳元 Vq\..!y  
Australian Options Market 澳大利亚期权市场 E6k?+i w  
Australian Securities Commission 澳洲证券事务监察委员会 H y.3ccZ0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 t6<sNzF&  
Australian Stock Exchange 澳大利亚证券交易所 H0D>A<Ue  
Austrian Schilling [ATS] 奥地利先令 %#Wg^l '  
authentication 认证；鉴证 _e:5XQ  
authority to purchase 委托购买证；委购书 1c<CEq:?e%  
authorization 认可；核准；授权；授权书 ecY ^C3+S  
authorization by direction 指示授权 DJ mQZ+{2  
authorization by instruction 指令授权 NgE&KPj\  
authorization by warrant 令状授权 uhC=  
authorization of unit trust 单位信托的认可 F9u:8;\@`  
authorized agent 指定代理人 [}9XHhY1O=  
authorized capital 法定资本 /c_kj2& ]9  
authorized clerk 出市员 E1l\~%A  
authorized dealer 认可交易商 }l]3m=)  
authorized financial institution 认可财务机构 5,0wj0l  
authorized fund 认可基金 FfD ,cDs  
authorized fund house 获授权的基金公司；认可基金公司 [/+dHW|  
authorized institution 认可机构 7'{Yz  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zCGmn& *M  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }GoOE=rhY  
authorized insurer 获授权保险人；获认可承保人 /,rF$5G,  
authorized investment 特准投资项目 siss_1J  
authorized person 获授权人 {x&jh|f`g  
authorized representative 获授权代表 Eis%)oE  
authorized share capital 法定股本 -hG 9  
automated quotation system 自动报价系统 (v'lb!j^#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8JtI&aH-L  
自动交易系统〔香港期货交易所有限公司〕 w371.84
 
automatic adjustment mechanism 自动调整机制 ziLr }/tg  
automatic adjustment system 自动调整系统 0>~6Z  
Automatic Clearing House 自动票据交换所 G7/?hky 0.  
automatic exchange rates accumulation system 自动化汇率累集系统 XY+au
nLf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3'sWlhf;  
automatic teller machine [ATM] 自动柜员机 uZ0 $s$  
autopay 自动转帐 =qS^Wz.  
available assets 可用资产 F;MT4*4  
available fiscal reserve 现存财政储备 St7D.|  
available profit 可用利润 t5jhpPVf  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 F'5d\v  
average 平均；平均数；海损 f<> YYeY  
average basic salary 平均基本薪金 -EkDG]my  
average consumer expenditure 平均消费开支；一般消费开支 5cNzG4z  
average cost 平均成本 ,],JI|Rl8c  
average cost of land production 增辟土地平均成本 kXZV%mnT7  
average daily turnover 平均每日成交额 Y8`))MeD  
average daily wage rate 平均每日工资率 ZTBFV/{  
average expenditure pattern 平均开支模式 E!}-qbH^  
average growth rate 平均增长率 S!I <m&Cgc  
average net fixed assets 固定资产平均净值 vU$O{|J
 
average of relatives 相对价格平均数 qs c-e,rl  
average price 平均价格 Pu%>j'A  
average propensity to consume 平均消费倾向；一般消费倾向 uDE91.pUkr  
average propensity to save 平均储蓄倾向；一般储蓄倾向 p\]LEP\z,  
average rate 平均率 %\{?(baOA  
average revenue 平均收入；平均收益 Eps\iykB  
average stock 平均库存；平均存货 tFST.yT>zg  
average yearly rent 平均年租 7].IT(  
avoidance of double taxation 避免双重课税 3 ?|; on  
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 Ye=7Y57Nr  
H'h4@S  
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