一些有用的会计术语(也不知道发的地方对不对)A

A: 6PVlZ  
A share Ａ股；甲类股份 #CBo  
abatement of tax 减税；减扣免税额 #RsIxpc  
ABN AMRO Bank N.V. 荷兰银行 ^^W`Lh%9
 
above-the-line expenditure 线上项目支出；经常预算支出 dW] Ej"W  
above-the-line receipt 线上项目收入；经常预算收入 "'LOaf$X  
ABSA Asia Limited 南非联合亚洲有限公司 tFb|y+  
absolute change 绝对数值变更 2l;ge>DJ  
absolute expenditure 实际开支 L
S?` {E   
absolute guideline figure 绝对准则数字 >xk:pL*o`  
absolute interest 绝对权益 oQE_?">w  
absolute order of discharge 绝对破产解除令 3M5=@Fwkr  
absolute profit margin 绝对利润幅度 ^$^Vd@t>a  
absolute value 实值；绝对值 `pn-fk  
absolutely vested interest 绝对既得权益 ixUiXP  
absorbed cost 已吸收成本；已分摊成本 `K ~>!d_  
absorption 吸收；分摊；合并 mAtG&my)  
absorption rate 吸收率；摊配率；分摊率 }1E_G  
ACB Finance Limited 亚洲商业财务有限公司 U7f#Z  
acceptable form of reciprocity 合理的互惠条件 OmQuAG ^\x  
acceptable rate 适当利率；适当汇率 oD|+X/FK  
acceptance agreement 承兑协议 cc#_acR  
acceptance for honour 参加承兑 `jl. f  
acceptor 承兑人；接受人；受票人 y[Fw>g1`q  
acceptor for honour 参加承兑人 
X]f#w  
accident insurance 意外保险 k/6Gj}l'o  
Accident Insurance Association of Hong Kong 香港意外保险公会 S a#d?:L  
accident insurance scheme 意外保险计划  Q}`2Y^.  
accident year basis 意外年度基准 )@};lmPR  
accommodation 通融；贷款 u+"hr"}${  
accommodation bill 通融票据；空头票据 wHDFTIDI  
accommodation party 汇票代发人 vFkyfX(   
account balance 帐户余额；帐户结余 _@}MGWlAPt  
account book 帐簿 +=lcN~U2  
account collected in advance 预收款项 Y=#mx3.
 
account current book 往来帐簿 %[31ZFYB  
account of after-acquired property 事后取得的财产报告 E,nYtn|B  
account of defaulter 拖欠帐目 uc{Qhw!;:  
account payable 应付帐款 7kew/8-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }@t'rK[  
account receivable 应收帐款 i(TDJ@}  
account receivable report 应收帐款报表 tI6USN%  
account statement 结单；帐单；会计财务报表  s`{#[&[  
account title 帐户名称；会计科目
{mq$W  
accountant's report 会计师报告 )l81R  
Accountant's Report Rules 会计师报告规则 2+hfbFu,1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Xj&~N;Ysb  
Accounting Arrangements 《会计安排》  ;#Bh_f  
accounting basis 会计基础 4w/t$lR  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?F_;~  
Accounting Circular 《会计通告》 /R+]}Lt~%*  
accounting class 会计类别 Aghj)V  
accounting date 记帐日期；会计结算日期 f1,$<Y|qU  
accounting for money 款项核算 _yXeX  
Accounting Officer 会计主任 -n$rKEC4  
accounting period 会计报告期；会计期 Z!BQtICs  
accounting policy 会计政策；会计方针 Yk*57&QI  
accounting practice 会计惯例 0OoO cc  
accounting principle 会计准则 DG%%]  
accounting record 会计记录 =Z$=-\<x0.  
accounting report 会计报告 kA9 X!)2w  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \Q BpgMi(  
Accounting Society of China 中国会计学会 g{f>jd  
accounting statement 会计报表 6d?2{_},  
accounting system 会计制度；会计系统 Z6 |'k:R8  
accounting transaction 会计事项；帐务交易 qS`|=5f  
accounting treatment 会计处理 `0i}}Zo  
accounting year 会计年度 oew]ijnB  
accretion 增值；添加 "vHAp55B{  
accrual 应计项目；应累算数目 W
YqL  
accrual basis 应计制；权责发生制 3[g++B."pC  
accrual basis accounting 应计制会计；权责发生制会计 3Tte8]0  
accrue 应累算；应计 jn3|9x  
accrued benefit 应累算利益 f;; S  
accrued charges 应计费用 )@&?i.  
accrued cumulative preference share dividend 应累算的累积优先股股息 "oGM>@q=B  
accrued expenses 应累算费用 r:\5/0(  
accrued interest payable 应付利息；应计未付利息 ff+9(P>*  
accrued interest receivable 应收利息；应计未收利息 =2V;B  
accrued right 累算权益 JnKbd~  
accruing profit 应累算的利润 GeW$lA I  
accumulated fiscal reserve 累积财政储备 ^# g;"K0  
accumulated profit 累积利润；滚存溢利 as47eZ0\  
accumulated reserve 累积储备 #K~j9DuR  
accumulation of surplus income 累积收益盈余 IgnY*2FT  
acquired assets 既得资产 \/dm}' `  
acquisition 收购；购置；取得 ur quVb  
acquisition cost 购置成本 @%B!$\]  
acquisition expenses 购置费用 _nCs$U  
acquisition of 100% interest 收购全部股权 j`&i4K:  
acquisition of control 取得控制权 ^Ypx|-Vu!  
acquisition of fixed assets 购置固定资产 +53zI|I  
acquisition of shell “买壳” aG
kVC*T  
acquisition price 收购价 1H@rNam&  
act of God 天灾 )jZ=/xG  
acting partner 执事合伙人 wjGjVTtHs  
active market 买卖活跃的市场；交投畅旺的市场；旺市 HC`3AQ12!&  
active partner 积极参与的合伙人 ,(Hmk(,  
active trading 交投活跃 .2-JV0
  
actual circulation 实际流通 8@*|T?r  
actual cost 实际成本 ~0$F V  
actual expenditure 实际开支；实际支出 pD.@&J~  
actual income 实际入息；实际收入；实际收益 mZJzBYM)  
actual market 现货市场 3e<^-e)+xL  
actual price 现货价；实际价格 QZq9$;>dW  
actual profit 实际利润 X!+ a;wr  
actual quotation 实盘；实际价位；实际报价 ,$(v#Tz  
actual year basis 按实际年度计算 T1]X   
actuals 实货 CoN/L`.SN  
actuarial investigation 精算调查 z7}zf@Y-qv  
actuarial principle 精算原则 COJ!b  
actuarial report 精算师报告 Rm1`D  
Actuarial Society of Hong Kong 香港精算学会 CO+jB  
actuarial valuation 精算师估值 0\<-R  
actuary 精算师 r
4>I?lD  
ad referendum agreement 暂定协议；有待覆核的协定 93eqFCF.  
ad valorem duty 从价税；按值征税 p?NjxQLA  
ad valorem duty system 从价税制 L/+J|_J)  
ad valorem fee 从价费 JF\viMfR  
ad valorem tariff 从价关税 7%FZXsD  
additional allowance 额外免税额 s5 'nWMo  
additional amount for unexpired risk 未过期风险的额外款额 5WN Z7cO  
additional assessable profit 补加应评税利润 ^"#rDP"v  
additional assessment 补加评税 e{+{,g{iu  
additional commitment 额外承担 @BW8`Ky
1  
additional commitment vote 额外承担拨款 =}KbE4D+8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZVR 9vw28  
additional dependent parent allowance 供养父母额外免税额 |dzF>8< )  
additional provision 额外拨款 ~,65/O  
additional stamp duty 附加印花税 ti2_kYq  
additional tax 补加税罚款；补加税款 JX<W[P>M  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 n^)9QQ  
adjudged bankrupt 被裁定破产 %4KJ&R (>[  
adjudicated bankrupt 裁定破产人 *w,gi.Y3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,DOmh<b  
adjudication of bankruptcy 裁定破产；宣告破产 |6Z MxY  
adjudication of insolvency 裁定无力偿还债务 ">&:(<  
adjusted actual 经调整的实数；调整后的实数 ?i
=!UN  
adjusted current assets 经调整的流动资产；调整后的流动资产 h4i$z-!  
adjusted figure 经调整的数字；调整后的数额 ;i?!qB>baX  
adjusted liabilities 经调整的负债；调整后的负债 TRok4uc  
adjusted loss 经调整的亏损；调整后的亏损 Z69IHA[  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 {4q:4i  
adjusted profit 经调整的利润；调整后的利润 *c c+
Fd  
adjusted surplus 经调整的盈余额；调整后的盈余额 YY
h_lAS>  
adjusted value 经调整的价值；调整后的价值 @O @yJ{(I  
adjustment 调整；修订；理算〔保险〕 q,&T$Tw  
adjustment centre 调剂中心 Y--8v#t  
adjustment lag 调整过程的时间差距；调整时差 kw}1CXD  
adjustment mechanism 调整机制 B\&Ka<
r  
adjustment of loss 亏损调整 u\?u4  
adjustment process 调整过程；调整程序 eV%bJkt.  
adjustment range 调整幅度 i)3\jO0&GU  
administered exchange rate 受管制汇率 ghj~r  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \
8aF(Y^H  
administration expenses 行政费用 E-iBA(H  
administration fee 手续费；行政费 x7@HPf  
administration in bankruptcy 破产管理 ?zu{&aOX|  
administration order 遗产管理令 qE:DJy<  
administrator 管理人；遗产管理人 a$O]'}]`  
administrator of the estate 遗产管理人 {\zr_v`g  
admission of debt 债项承认书 4TE ?mh}  
admission of proof 接纳债权证明 9r#{s Y  
advance 放贷款项；垫付款项；预支款项；预付款项 _?c.
3+;s  
advance account 暂支帐目；预付款帐户 r2'rfpQ  
advance compensation 预付补偿金 n"Vd"}sU.  
advance from shareholder 股东垫款 T$;XJx  
advance pending reimbursement 预支以待日后付还 Q0_W<+`  
advanced economy 先进经济体系 c/U6K yiK  
advancement 预付；预付财产 @v=q,A8_  
advances warrant 垫款令 fMaNv6(  
advancing 贷出 NyLnE  
adverse balance 逆差 loe>"_`Cq  
adverse exchange 逆汇 lM"7 Z  
advertisement addressed to shareholders 在报章刊登的致股东通告 c`; LF'
!  
advice for collection 托收通知书 d~8~RT2m  
advice of drawing 提款通知书；汇票通知书  RZ%X1$  
advice of payment 付款通知 A$6b=2hc>  
Advisory Committee [Securities and Futures Commission] PlUjjJU  
谘询委员会〔证券及期货事务监察委员会〕 mkA|gM[g7  
Advisory Committee on Diversification 经济多元化谘询委员会 7#3)&"j  
affidavit 誓章；遗产申报誓章 D:EF@il  
affidavit of no receipt 述明无收款的誓章 V~Lq,oth  
affiliate 联号；联营公司；附属公司 GA}^Rh`T-  
affiliated company 附属公司；联号；联营公司 Uroj%xN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 aB'@8[]z  
affordability 负担能力 (=/;rJ`q  
African Development Bank [AfDB] 非洲开发银行 MT0{hsuK9  
after-acquired property 事后取得的财产 R*m"'|U  
after-hours dealing 市后交易 IBh~(6  
after-tax profit 税后盈利；税后利润；税后溢利 R!G7;m'N1  
agency agreement 代理协议 Yk?q7xuT  
agency expenses 代理机构的开支 G'f"w5%qZv  
agency fee 代理费 $SR]7GZ  
Agency Law 《代理法》 AgJ~6tK  
agent 代理人；承销人 %T\x~)
 
agent of company 公司代理人 n<*]`do,w  
agent's fee 代理人费；经纪费 %Ege^4PE  
aggregate 总计；总数；总体数字 J7vpCw2ni  
aggregate amount 总款额；总额 3fTI&2:  
aggregate assets and liabilities 总体资产与负债 $(=1A>40  
aggregate at constant price 按固定价格计算的总体数字 ]H2aYi$  
aggregate demand 总需求 -~f.>@Wb  
aggregate gross position 总持仓量 ,[L$  
aggregate limit 总限额 1}*;  
aggregate of salaries tax 合计薪俸税 %m3efaC  
aggregate performance 总体表现；总体业绩 p>S/6 [X  
aggregate supply 总体供应 "|SE#k  
aggregate surplus 总盈余 +r_[Tj|Er  
aggregate total 整体总额 ,+.# eg  
aggregate value 总值；合计价值 J}CK|}  
aggregated basis 合计基准 au*jMcq  
aggregated net chargeable income 合计应课税入息实额 7!;/w;C  
aggregation 合并计算；合计；总和 ^i\1c-/  
aggregation of incomes of husband and wife 夫妇入息合并计算 09s}@C  
aggregation of property 财产的总和 gwT,D.'Ut  
agio 差价；贴水 V0i$"|F+E  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 wP"|$HN  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment p]=;t
"  
《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》 w}q"y+=Z:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =:eE!  
《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》 z?[DW*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment k)Wz b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 F DX+  
agreement for a settlement 授产协议 2Zip8f!  
agreement for assignment 转让协议 Iq\oB  
agreement for sale 售卖协议；买卖协议 >~~\==".  
agreement for sale and purchase 买卖协议 mM>|fHGA  
agreement for the payment of interest 支付利息协议 4V8wB}y7e  
agreement for the repayment of money 还款协议 pr(\?\a  
agreement of reinsurance 再保险协议 taaAwTtk?A  
Agricultural Bank of China 中国农业银行 ku8c
)  
air passenger departure tax 飞机乘客离境税 ~7'.{VrU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 GJPZ[bo  
airport tax 机场税 MDt?7c  
alcohol duty 酒精税 c\MDOD%9  
alienation 让与；让渡；转让 \-ws[  
alimony 生活费；赡养费 V.:A'!$#  
All Ordinaries Index [AOI] 所有普通股指数 )W|jt
/  
all risks 全险；综合险 p>3'77 V  
All Sales Record for Stock Market 《股票市场成交报告》 m
C(t;{  
Allied Capital Resources Limited 新联财务有限公司 %$| k3[4V  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0EXNq*=EE  
allocation letter 拨款信件 y/eX(l<{  
allocation of fund 分配款项；预留款项 Un{ln*AR\  
allocation of profit 利润分配；溢利分配 1s[-2^D+EM  
allocation warrant 拨款令 'U$VOq?!  
allotment 分配；配股 W=]",<  
allotment notice 股份配售通知；配股通知 z-gG(  
allotment of shares 股份分配 ZNeqsN{  
allowable 可获宽免；免税的 v*'\w#  
allowable business loss 可扣除的营业亏损 [S+-ovl  
allowable expenses 可扣税的支出 C/VYu-p%  
allowance 免税额；津贴；备抵；准备金 *?Ef}:]  
allowance for debts 债项的免税额 N)WG~=Gi  
allowance for depreciation by wear and tear 耗损折旧免税额 X(28xbd|  
allowance for funeral expenses 殡殓费的免税额 ;NeEgqW"
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MiM=fIuw@s  
allowance for repairs and outgoings 修葺及支出方面的免税额 ][#*h`I  
allowance to debtor 给债务人的津贴 m]q!y3  
alteration of capital 资本更改 6qpV53H  
alternate trustee 候补受托人 $VIq)s2az|  
amalgamation 合并 LfXr(2u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N\p]+[6  
ambit of charges 征税范围；收费范围 No\&~  
amended valuation 经修订的估值 j88sE MZ  
American Commodities Exchange 美国商品交易所 Fxx2vTV4ag  
American Express Bank Limited 美国运通银行 /+O8A}  
American Stock Exchange 美国证券交易所 15DK\_;  
amortization 摊销 Hd`p_?3]  
amount due from banks 存放银行同业的款项 -GVG1#5  
amount due from banks abroad 存放海外银行同业的款项 HWOs@!cL  
amount due from holding companies 控股公司欠款 [qMdOY%jx  
amount due from local banks 存放本港银行同业的款项 ?4Juw?  
amount due to banks 银行同业的存款 2_b'mepV  
amount due to banks abroad 海外银行同业的存款 ~(^*?(Z  
amount due to holding companies 控股公司存款 G>>u#>0  
amount due to local banks 本港银行同业的存款 =c^=Yvc7U  
amount due to outport banks 外埠银行同业的存款 WVK-dBU  
amount for note issue 发行纸币的款额 chzR4"WZFt  
amount of bond 担保契据的款额 D-:<]D:  
amount of consideration 代价款额 E9 q;>)}  
amount of contribution 供款数额 5THS5'
  
amount of indebtedness 负债款额 B/kn&^z$|~  
amount of principal of the loan 贷款本金额 K(fLqXE%  
amount of rates chargeable 应征差饷数额 g_c)Ts(  
amount of share capital 股本额 b
v>lm
56  
amount of sums assured 承保款额 jZ,[{Z(N   
amount of variation 变动幅度 h!
CX`pBM  
amount of vote 拨款数额 wD^do  
amount payable 应付款额 YKOO(?lv  
amount receivable 应收款额 &})d%*n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
~<OjXuYu  
analysis 分析 i/~QJ1C  
ancillary risk 附属风险 h^$
}1[  
annual account 周年帐目；周年帐目报表；年度决算；年结 2BA9T nxC  
annual accounting date 年结日期 - :z5m+  
annual allowance 每年免税额；年积金；年度津贴；年津 4@iJ|l  
annual balance 年度余额 kS#DKo  
annual disposable income 每年可动用收入 cGzYW~K  
annual estimates 周年预算 nYt\e]3  
annual fee 年费 T&"dBoUq>G  
annual general meeting 周年大会
`G0rF\[  
annual growth rate 年增率；每年增长率 @"Fp;Je\bN  
annual long-term supplement 长期个案每年补助金 w[oQ}5?9'  
annual pensionable emolument 可供计算退休金的年薪 P`IG9  
annual report 年报 (,c?}TP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A-C)w/7  
annual return 周年报表；周年申报表；每年报税表格 yx w27~  
Annual Return Rules 《周年报表规则》 rnv7L^9^A  
annual review of consumer prices 每年消费物价回顾 b\j&!_   
annual roll-forward basis 逐年延展方式 U3+_'"  
annual salary 年薪 <i\zfa'6  
annual statement 年度报表；年度决算表 'Mx K}9  
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 7r[%|:  
annuitant 年金受益人 &
W<>^C2v  
annuity 年金 Bd~cY/M  
annuity contract 年金合约 4S0++Hp
4  
annuity on human life 人寿年金 ^@*zH?Rx{  
antecedent debt 先前的债项 RR"WO  
ante-dated cheque 倒填日期支票 Bx : So6:  
anticipated expenditure 预期开支 ka)LK@p6  
anticipated net profit 预期纯利 eGe[sv"k  
anticipated revenue 预期收入 6#x)W  
anti-inflation measure 反通货膨胀措施 ~73i^3yf  
anti-inflationary stance 反通货膨胀立场 <kXV1@>  
apparent deficit 表面赤字 &Pg-|Ql  
apparent financial solvency 表面偿债能力 3s_
k>cO=  
apparent partner 表面合伙人 Q}?N4kg  
application for personal assessment 个人入息课税申请书 Xm=^\K3  
application of fund 资金应用 ngY+Ym  
application to release as liquidator and to destruct the books of accounts and documents &*]{"^  
申请免除清盘人职务及毁灭帐簿与文件 cov#Z ux  
appointed actuary 委任精算师 H;*a:tbxO+  
appointed auditor 委任核数师；委任审计师 h$7Fe +#I#  
appointed trustee 委任的受托人 q?-3^z%u  
appointer 委任人 ~d7Wjn$@  
apportioned pro rata 按比例分摊 {qtc\O  
apportionment 分配；分摊 <+-Yh_D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l^UJ
es!  
apportionment formula 分摊方程式 7?!Z+r  
apportionment of estate duty 遗产税的分摊 -Xxu/U})%  
appraisal 估价；评估 <\d|=>;  
appreciable growth 可观增长 $,e?X}4  
appreciable impact 显着影响 )y/DGSd  
appreciable increase 可观增长 f{^M.G@  
appreciation 增值；升值 k#Ez  
appreciation against other currencies 相对其他货币升值 <[y$D=n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zdjM%l);  
appreciation tax 增值税 0gOrW=  
appropriation 拨款；拨用；拨付 Rw/JPC"  
appropriation account 拨款帐目
yLgKS8b  
Appropriation Bill 拨款法案 2}Z4a\YX  
appropriation-in-aid system 补助拨款办法 ',H$
zA?i  
approved assets 核准资产 42J';\)oP  
approved basket stock 认可一篮子证券 1ntkM?  
approved budget 核准预算 !V]MLA`  
approved charitable donation 认可慈善捐款 L;--d`[  
approved charitable institution 认可慈善机构 }6CXJ+-UR  
approved currency 核准货币；认可货币 N;x<| %peL  
approved estimates 核准预算 LE<u&
9I\  
approved estimates of expenditure 核准开支预算 ~6-"i0k  
approved overseas insurer 核准海外保险人 si^4<$Nr%j  
approved overseas trust company 核准海外信托公司 Z`oaaO
 
approved pooled investment fund 核准汇集投资基金 Od!F
: <  
approved provident fund scheme 认可公积金计划 eN]>l  
approved provision 核准拨款 )zW%\s*
'  
approved redeemable share 核准可赎回股份 n-hvh-ZO  
approved regional stock 认可地区性证券 [<Os~bfOv  
approved retirement scheme 认可退休金计划 ia^%Wg7  
approved subordinated loan 核准附属贷款 5qd_>UHp  
arbitrage 套戥；套汇；套利 XYb^Cs;  
arbitrageur 套戥者；套汇者 eg2U+g4  
arbitrary amount 临时款项 +=6RmId+X  
arrangement 措施；安排；协定 4z9#M;qT  
arrears 欠款 c:ll
OHA  
arrears of pay 欠付薪酬 ;J(rw  
arrears of revenue 逾期未收税款；逾期未收的帐项 $h 08Z  
articles of association 组织章程；组织细则；组织章程细则 Gin_E&%g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q[)q|R|  
ascertainment of profit 确定利润 %kK ][2e  
"Asia Clear" “亚洲结算系统” +^4BO`   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5oU`[&=Ob  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9|N"@0<B  
Asian Development Fund [ADF] 亚洲发展基金 g=FDm*  
Asian dollar bond 亚洲美元债券 5?5-;H  
Asian dollar market 亚洲美元市场 wc7mJxJxA  
Asian dollar rate 亚洲美元利率 .0 s[{x  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b46[fa  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $!|8g`Tm  
asked price 沽盘；喊价；索价；卖方报价 jD'  
assessable income 应评税入息 kqKj7L  
assessable loss 应评税亏损 lh\ICN\O  
assessable profit 应评税利润 G`]v_`>  
assessable value 应评税值 x)ddRq l  
assessed profit 估定利润 |*tWF! D6`  
assessed value 经评估价值 la\zaKC;>  
assessment 评税；评定；估价；评税单 xS;|jj9  
assessment number 评税编号；估价编号 OU,PO2xX9  
assessment of additional tax 补加税评税 29Gwv  
assessment of performance 业绩评估；实绩评价 ~!]&>n;=G  
Assessor 评税主任 D!bKm[T  
asset price bubbles 资产价格泡沫 n+{HNr  
asset-backed securities 具资产保证的证券 ~K~b`|1  
assets accretion 资产增值 qIbg 4uE  
assets and liabilities 资产与负债 rU=b?D)n!w  
assets betterment statement 资产递增表；资产改进表 (C`FicY  
assets lending 实物放款；有抵押贷款 O{k89{  
assets of the company passing on the death 死者去世时转移的公司资产 [=F>#8=  
assets pledged as security for liabilities 用作负债抵押的资产 AT B\^;n.  
assets portfolio 资产投资组合 t&GA6ML#s  
assets price 资产价格 9VoDhsKk  
assets quality 资产质素 YgE]d?_h  
assets realization 资产变现 M.ZEqV+
k  
assets refinancing arrangement 资产再集资安排 jWH{;V&ZV  
assets securitization 资产证券化 f^W[;w  
assets situated outside Hong Kong 在香港以外地方的资产 E?30J3S  
assets stripping 削减资产；拆卖资产 1Pk mg%+  
assets value 资产值 iNod</+"K  
assignee 承让人 .FIt.XPzv  
assignment 转让；转让书；转让契 omM&{ }8g  
assignment of interest 权益转让 {&2$[g=[ ^  
assignment of letters patent and trade mark 专利证书及商标转让 p?+lAbe6H  
assignment of property 物业转让；物业转让书 _:35d1[  
assignment right 转让权 g.64Id  
assignor 转让人 $; Q$W9+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7 I_1 #O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 dB@Wn!Y  
associate member 附属会员 m#oh?@0}  
associated body corporate 相联法人团体 4. 1rJa  
associated company 相联公司；联属公司 [YC=d1F5  
associated corporation 相联法团 9$7&URwSDI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Ts|
--,  
公认会计师公会〔英国〕 +kjzn]}f  
Association of Futures Exchange Brokers 香港期货经纪协会 ]g{hhP3>  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^)&Ly_xrU  
association of underwriters 承保人组织 A<4_DVd@@  
assumption of control 接管 p"Ot5!F>  
assurance 担保；保险；转易；转易书 Jy \2I{I'  
assurance of interest 权益的转易 G9DJa_]X  
at 19XX price 按一九ＸＸ年价格计算 9YP*f  
at a discount 按赔价计算；按贴水价格计算；打折扣 L
nP3z5d(  
at a premium 按溢价计算；按升水价格计算 U'tE^W  
at call 通知付款；按通知 FH)t:!#  
at constant market price 按固定市价计算 CzYGq  
at constant price 按固定价格计算 ;mEwQ  
at cost 按成本计算 N>
+P WE$  
at current market price 按当时市价计算；按现时市价计算 S8 :"<B)  
at current price 按当时价格计算；按现时价格计算 &J8Z@^  
at factor cost 按要素成本计算；按生产要素成本计算 hf;S]8|F  
at money-of-the-day price 按付款当日价格计算 Q*]$)D3n  
at or better 按指定或较佳价位〔买卖指令〕 QL2Nz@|k  
at par 按面值计算；平价 ]JOephX2R  
at sight 见票即付 k*5'L<&  
at the close 按收市盘 24#bMt#^  
at the opening 按开市盘 !Citzor  
attestation 见证；见证条款 Ls&+XlrX8  
at-the-money option 平价期权 JkZ50L  
attorney 受权人；受托代表人 25UYOK}!  
attornment 新拥有人承认书 _eGT2,D5r  
attributable profit 可归属利润 R)ERxz#  
attributable share value 可归属股份价值 w{pUUo:<  
Auckland Stock Exchange 奥克兰证券交易所 6yY.!HRkr  
auction 拍卖 ~@{w\%(AK]  
auctioneer 拍卖商 >DHp*$y  
audit 审计；核数 dXmV@ Noo  
Audit Commission 审计署 ))!Bg?t-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ).LTts7c  
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〕 fX_#S|DlSG  
audit review 帐目审查 !)N|J$FU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dd]?9  
audited account 审计帐目；经审计的帐目 O7%2v@j|8  
audited annual account 经审计的周年帐目 >*IN  
audited balance sheet 经审计的资产负债表 rah,dVE]  
auditor 核数师；核数主任；审计师 }.p<wCPy6  
auditor's certificate 核数师证明书；审计师证明书 + :Vrip  
auditor's report 核数师报告；审计师报告 /D<"wF }@J  
Aussie bond 澳元债券 _5mc('  
austerity budget 紧缩预算 P}0*{%jB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 F*M|<E=  
Australia All Ordinaries Index 澳洲所有普通股票指数 moMYdArj  
Australian Dollar [AUD] 澳元 L'lF/qe^  
Australian Options Market 澳大利亚期权市场 "< v\M85&  
Australian Securities Commission 澳洲证券事务监察委员会 ['z!{Ez  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 d{f@K71*  
Australian Stock Exchange 澳大利亚证券交易所 -T7%dLHY  
Austrian Schilling [ATS] 奥地利先令 b/t  
authentication 认证；鉴证
} ^i b  
authority to purchase 委托购买证；委购书 -_NC%iN#C  
authorization 认可；核准；授权；授权书 =VNSiK>F  
authorization by direction 指示授权 Y2C9(Zk U  
authorization by instruction 指令授权 b.s9p7:J  
authorization by warrant 令状授权 1"}cdq.  
authorization of unit trust 单位信托的认可 Z?oG*G:  
authorized agent 指定代理人 TI=h_%mO  
authorized capital 法定资本 QYQtMb,  
authorized clerk 出市员 A3HF,EG  
authorized dealer 认可交易商 $6T3y8  
authorized financial institution 认可财务机构 2edBQYWd  
authorized fund 认可基金 M`vyTuO3SO  
authorized fund house 获授权的基金公司；认可基金公司 ,w{m3;]_%  
authorized institution 认可机构 6-B 9na  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m*Lo|F  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 q@n^ZzTx  
authorized insurer 获授权保险人；获认可承保人 AVG>_$<  
authorized investment 特准投资项目 `2`fiKm  
authorized person 获授权人 +
Ng0WS_0  
authorized representative 获授权代表 ahJ1n<  
authorized share capital 法定股本 B<7/,d'  
automated quotation system 自动报价系统 =oX>Ph+ P  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >E:<E'L  
自动交易系统〔香港期货交易所有限公司〕 eWvo,

4  
automatic adjustment mechanism 自动调整机制 MAqLIf<G  
automatic adjustment system 自动调整系统  QV qK  
Automatic Clearing House 自动票据交换所 QK; T~ _k  
automatic exchange rates accumulation system 自动化汇率累集系统 0)|Q6*E>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w%dL8k  
automatic teller machine [ATM] 自动柜员机 PmR*}Aw  
autopay 自动转帐 y,=du  
available assets 可用资产 &3Z?UhH  
available fiscal reserve 现存财政储备 <*|?x86~  
available profit 可用利润 #`;/KNp 9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 NOt@M  
average 平均；平均数；海损 iWE)<h  
average basic salary 平均基本薪金 -Xz&}QA  
average consumer expenditure 平均消费开支；一般消费开支 5l DFp9  
average cost 平均成本
RKZ6}q1n  
average cost of land production 增辟土地平均成本 x0Yse:RE^  
average daily turnover 平均每日成交额 S[,8TErz  
average daily wage rate 平均每日工资率 Vw#{C>  
average expenditure pattern 平均开支模式 :!fG; )
=  
average growth rate 平均增长率 *1{S*`|cJy  
average net fixed assets 固定资产平均净值 K>2#UzW  
average of relatives 相对价格平均数 AW,OHSXh6  
average price 平均价格 K-eY|n  
average propensity to consume 平均消费倾向；一般消费倾向 ifK%6o6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~]'pY  
average rate 平均率 U7iuY~L  
average revenue 平均收入；平均收益 I]nHbghcW  
average stock 平均库存；平均存货 %O%=rUD  
average yearly rent 平均年租 \}_Yd8  
avoidance of double taxation 避免双重课税 s '?GH  
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 p?X02 >yA  
x9W(cKB'S  
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