一些有用的会计术语(也不知道发的地方对不对)A

A: (Jm_2CN7X  
A share Ａ股；甲类股份 .gB*Y!c7  
abatement of tax 减税；减扣免税额 VCIG+Gz  
ABN AMRO Bank N.V. 荷兰银行 s$Mj4_p3l  
above-the-line expenditure 线上项目支出；经常预算支出 <q|19
fH-5  
above-the-line receipt 线上项目收入；经常预算收入 iiu\_ a=0b  
ABSA Asia Limited 南非联合亚洲有限公司 No?pv"  
absolute change 绝对数值变更 Kxq~,g=t  
absolute expenditure 实际开支 M1:m"#=  
absolute guideline figure 绝对准则数字 a)]N#gx  
absolute interest 绝对权益 XX =A1#H  
absolute order of discharge 绝对破产解除令 |<E%hf  
absolute profit margin 绝对利润幅度 TUT>*  
absolute value 实值；绝对值 E?V:dr  
absolutely vested interest 绝对既得权益 ^>>
Naid  
absorbed cost 已吸收成本；已分摊成本 ?Gb 18m  
absorption 吸收；分摊；合并 li'#< "R?'  
absorption rate 吸收率；摊配率；分摊率 0R.@\?bhL  
ACB Finance Limited 亚洲商业财务有限公司 6
i%)'dl  
acceptable form of reciprocity 合理的互惠条件 [30< 0  
acceptable rate 适当利率；适当汇率 Gh j[nsoC~  
acceptance agreement 承兑协议 /2c?+04+  
acceptance for honour 参加承兑 ^;'3(m=  
acceptor 承兑人；接受人；受票人 n`6vM4rM)  
acceptor for honour 参加承兑人 v
^vEaB  
accident insurance 意外保险 3Cpix,Dc  
Accident Insurance Association of Hong Kong 香港意外保险公会 .gB#g{5+J  
accident insurance scheme 意外保险计划 ?D#Vha  
accident year basis 意外年度基准 ']V 2V)t  
accommodation 通融；贷款  h /on  
accommodation bill 通融票据；空头票据 XG0,
@Ly  
accommodation party 汇票代发人 'vXrA  
account balance 帐户余额；帐户结余 Y!KGJ^.mF  
account book 帐簿 b[$>HB_Na  
account collected in advance 预收款项 E0YXgQa  
account current book 往来帐簿 ,E_hG3}}  
account of after-acquired property 事后取得的财产报告 ]5^
u^  
account of defaulter 拖欠帐目 "ey~w=B$M  
account payable 应付帐款 `H\^#Zu  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A&z  
account receivable 应收帐款 t{$t3>p-t  
account receivable report 应收帐款报表 hHdC/mR  
account statement 结单；帐单；会计财务报表 yCwQ0|  
account title 帐户名称；会计科目 | #,b1|af  
accountant's report 会计师报告 +!X^E9ra  
Accountant's Report Rules 会计师报告规则 $ _ gMJ\{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 w
J{M&n1H  
Accounting Arrangements 《会计安排》 :g Ze>  
accounting basis 会计基础 Ih.o;8PpK  
accounting by Official Receiver 破产管理署署长呈交的帐目 Ji=E 1R  
Accounting Circular 《会计通告》 %;gD_H4mm  
accounting class 会计类别 R\iU)QP  
accounting date 记帐日期；会计结算日期 -IPc;`<  
accounting for money 款项核算 2rA`y8g(L  
Accounting Officer 会计主任 h4V.$e<T&  
accounting period 会计报告期；会计期 hNQ,U{`;^  
accounting policy 会计政策；会计方针 6,k}v:  
accounting practice 会计惯例 P"
,53R+"  
accounting principle 会计准则 EPyFM_k  
accounting record 会计记录 rK];2[U  
accounting report 会计报告 u+hzCCwtR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 R!:1{1  
Accounting Society of China 中国会计学会 k+&|*!j  
accounting statement 会计报表 .*8.{n5  
accounting system 会计制度；会计系统 na<g /&  
accounting transaction 会计事项；帐务交易 |g@1qXO3  
accounting treatment 会计处理 MLUq"f~N  
accounting year 会计年度 \i{=%[c  
accretion 增值；添加 {W@Y4Qqq  
accrual 应计项目；应累算数目 klPc l[.w  
accrual basis 应计制；权责发生制 *NDzU%X8  
accrual basis accounting 应计制会计；权责发生制会计 ^58'*13ZL  
accrue 应累算；应计 ) ><{A  
accrued benefit 应累算利益 .t\5H<z  
accrued charges 应计费用 @}#$<6|  
accrued cumulative preference share dividend 应累算的累积优先股股息 m|'TPy  
accrued expenses 应累算费用 D9JT)a  
accrued interest payable 应付利息；应计未付利息 S53[K/dZo  
accrued interest receivable 应收利息；应计未收利息 Nhs]U`s(g  
accrued right 累算权益 # *\PU  
accruing profit 应累算的利润 r3#H]c  
accumulated fiscal reserve 累积财政储备 VaH#~!  
accumulated profit 累积利润；滚存溢利 Fe:0nr9;  
accumulated reserve 累积储备 ,rQznE1e  
accumulation of surplus income 累积收益盈余 \ ddbqg?`  
acquired assets 既得资产 *&LVn)@[`  
acquisition 收购；购置；取得 f ^z7K  
acquisition cost 购置成本 (ZDRjBth[  
acquisition expenses 购置费用 ! XA07O[@  
acquisition of 100% interest 收购全部股权 e%"L79Of6)  
acquisition of control 取得控制权 ceAK;v o  
acquisition of fixed assets 购置固定资产 UA}k"uM  
acquisition of shell “买壳” d!!5'/tmS  
acquisition price 收购价 K5b8lc  
act of God 天灾 %T!UEl`v  
acting partner 执事合伙人 jh9^5"vQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "{|9Yis=  
active partner 积极参与的合伙人 +.
{_n(kU  
active trading 交投活跃 Z|E( !"zE9  
actual circulation 实际流通 Ip|7JL0Z  
actual cost 实际成本 !qT.D:!@zF  
actual expenditure 实际开支；实际支出 H+F'K XP*K  
actual income 实际入息；实际收入；实际收益 haS`V  
actual market 现货市场 s(F^P  
actual price 现货价；实际价格 a(!:a+9WOP  
actual profit 实际利润 &%rXRP  
actual quotation 实盘；实际价位；实际报价 Jo_h?{"L{  
actual year basis 按实际年度计算 ?:~ `?  
actuals 实货 #}l}1^$  
actuarial investigation 精算调查 qd"*Td  
actuarial principle 精算原则 P5kkaLzG  
actuarial report 精算师报告 db4Ol=  
Actuarial Society of Hong Kong 香港精算学会 B$aboL2  
actuarial valuation 精算师估值  !1;DRF  
actuary 精算师 J %URg=r  
ad referendum agreement 暂定协议；有待覆核的协定 u JGYXlLE  
ad valorem duty 从价税；按值征税 }Z"<KF  
ad valorem duty system 从价税制 19h8p>Sx0  
ad valorem fee 从价费 F(:+[$)  
ad valorem tariff 从价关税 [[ HXOPaV  
additional allowance 额外免税额 )9==6p  
additional amount for unexpired risk 未过期风险的额外款额 DtR-NzjB  
additional assessable profit 补加应评税利润 S-g`rTx  
additional assessment 补加评税 $wAVM/u&  
additional commitment 额外承担 L9&Z?$6J_p  
additional commitment vote 额外承担拨款 t: r   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <5G*#0gw  
additional dependent parent allowance 供养父母额外免税额 i e%ZX  
additional provision 额外拨款 -7>vh|3
 
additional stamp duty 附加印花税  jmz, 1[  
additional tax 补加税罚款；补加税款 R2-OT5Ej  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =2# C{u.  
adjudged bankrupt 被裁定破产 Ay/ "2pDZ  
adjudicated bankrupt 裁定破产人 lhKd<Y"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9["yL{IPe  
adjudication of bankruptcy 裁定破产；宣告破产 :^%My]>T  
adjudication of insolvency 裁定无力偿还债务  Jcy  
adjusted actual 经调整的实数；调整后的实数 Jx(%t<2  
adjusted current assets 经调整的流动资产；调整后的流动资产 3L/>=I{5  
adjusted figure 经调整的数字；调整后的数额 JmtU>2z\
 
adjusted liabilities 经调整的负债；调整后的负债 w*OZ1|  
adjusted loss 经调整的亏损；调整后的亏损 K>"M#T  
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 \,oT(p4N%M  
adjusted profit 经调整的利润；调整后的利润 %BC*h}KGH  
adjusted surplus 经调整的盈余额；调整后的盈余额 GjfY  
adjusted value 经调整的价值；调整后的价值 x/R|i%u-s  
adjustment 调整；修订；理算〔保险〕 l0 rZril  
adjustment centre 调剂中心 -%NT)o  
adjustment lag 调整过程的时间差距；调整时差 ma?$@]`k  
adjustment mechanism 调整机制 P1
0`X&  
adjustment of loss 亏损调整 }2-{4JIq}  
adjustment process 调整过程；调整程序 Ay22-/C|@  
adjustment range 调整幅度
V.>'\b/#  
administered exchange rate 受管制汇率 n@Y`g{{e~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;XRLp:y  
administration expenses 行政费用 /)e&4.6  
administration fee 手续费；行政费 x?VX,9;j  
administration in bankruptcy 破产管理 &S]\)&Yt  
administration order 遗产管理令 ;a[56W  
administrator 管理人；遗产管理人 2(
Vm0E  
administrator of the estate 遗产管理人 !i2=zlpb[  
admission of debt 债项承认书 ?yU|;my  
admission of proof 接纳债权证明 K3M<%  
advance 放贷款项；垫付款项；预支款项；预付款项 0,{Dw9W:  
advance account 暂支帐目；预付款帐户 z<hy#BIjnd  
advance compensation 预付补偿金 [}N?'foLb  
advance from shareholder 股东垫款 !Z`~=n3bk  
advance pending reimbursement 预支以待日后付还 :OUNZDL  
advanced economy 先进经济体系 Q+[gGe JUF  
advancement 预付；预付财产 z+C>P4c-y&  
advances warrant 垫款令 t=d~\_Oa  
advancing 贷出 {|O8)bW'  
adverse balance 逆差 &NL=Bd  
adverse exchange 逆汇 pdngM8n  
advertisement addressed to shareholders 在报章刊登的致股东通告 w$u=_  
advice for collection 托收通知书 }[SWt3qV1  
advice of drawing 提款通知书；汇票通知书 Z;P[)q  
advice of payment 付款通知 /#GX4&z  
Advisory Committee [Securities and Futures Commission] 'RC(ss1G  
谘询委员会〔证券及期货事务监察委员会〕 ck){N?y  
Advisory Committee on Diversification 经济多元化谘询委员会 (&=-o(  
affidavit 誓章；遗产申报誓章 SL? ! RQ  
affidavit of no receipt 述明无收款的誓章 [>=D9I@~  
affiliate 联号；联营公司；附属公司 '(7]jug  
affiliated company 附属公司；联号；联营公司 4w}\2&=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .R#p<"$I  
affordability 负担能力 j*Ta?'*  
African Development Bank [AfDB] 非洲开发银行 G29PdmY$<  
after-acquired property 事后取得的财产 O$V 6QJ  
after-hours dealing 市后交易 ={o>g'  
after-tax profit 税后盈利；税后利润；税后溢利 !vHnMY~AG  
agency agreement 代理协议 ;oH17  
agency expenses 代理机构的开支 }3!83~Qbx  
agency fee 代理费 s*>s;S?{|  
Agency Law 《代理法》 !;x  
agent 代理人；承销人 fILINW{Yk)  
agent of company 公司代理人 wm}6$n?Za  
agent's fee 代理人费；经纪费 s7A{<>:  
aggregate 总计；总数；总体数字 Zz'(!h Uy  
aggregate amount 总款额；总额 3J7TWOJVw  
aggregate assets and liabilities 总体资产与负债 :_~UO^*h  
aggregate at constant price 按固定价格计算的总体数字 {OL*E0  
aggregate demand 总需求 CS)&A4`8  
aggregate gross position 总持仓量 /JaH  
aggregate limit 总限额 J^R))R=  
aggregate of salaries tax 合计薪俸税 s/Fc7V!;  
aggregate performance 总体表现；总体业绩 Z,M?!vK  
aggregate supply 总体供应 Py^F},?J  
aggregate surplus 总盈余 tV<}!~0,*  
aggregate total 整体总额 KwndY,QD  
aggregate value 总值；合计价值 m"t\@f  
aggregated basis 合计基准 Og4 X3QG  
aggregated net chargeable income 合计应课税入息实额 DN2K4%cM%'  
aggregation 合并计算；合计；总和 KJo[!|.  
aggregation of incomes of husband and wife 夫妇入息合并计算 y\$
B9KX  
aggregation of property 财产的总和 ~}q"M[{  
agio 差价；贴水 bIu'^  
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》 #UG|\}Lp  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [ dpd-s  
《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》 s#/JMvQ#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment s^TF+d?B  
《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[
40SZA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (C={/waJ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .]6_  
agreement for a settlement 授产协议 TRL4r_  
agreement for assignment 转让协议 `C%,Nj  
agreement for sale 售卖协议；买卖协议 hZ Gr/5f  
agreement for sale and purchase 买卖协议 6;60}y  
agreement for the payment of interest 支付利息协议 <W2}^q7F^  
agreement for the repayment of money 还款协议 ^3B{|cqf  
agreement of reinsurance 再保险协议 &PI}o  
Agricultural Bank of China 中国农业银行 &?IOrHSv!  
air passenger departure tax 飞机乘客离境税 ~  ' 81  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 BG_m}3j  
airport tax 机场税 p%EU,:I6  
alcohol duty 酒精税 .Qg!_C  
alienation 让与；让渡；转让 kSv?p1\@&P  
alimony 生活费；赡养费 6Xb\a^q  
All Ordinaries Index [AOI] 所有普通股指数 z'=*pIY5f  
all risks 全险；综合险 [yM{A<\L  
All Sales Record for Stock Market 《股票市场成交报告》 'g$~ij ;x  
Allied Capital Resources Limited 新联财务有限公司 Q:&,8h[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 
{9vvj  
allocation letter 拨款信件 [X ]\^   
allocation of fund 分配款项；预留款项 :{pvA;f  
allocation of profit 利润分配；溢利分配 []/=!?5B  
allocation warrant 拨款令 y8HLrBTza  
allotment 分配；配股 >d!w&0z>
 
allotment notice 股份配售通知；配股通知 O+%Y1=S[WQ  
allotment of shares 股份分配 &F1h3q)L  
allowable 可获宽免；免税的 8W)3rD>  
allowable business loss 可扣除的营业亏损 l~!Tnp\M  
allowable expenses 可扣税的支出 ~ nNsq(4  
allowance 免税额；津贴；备抵；准备金 "%dWBvuO  
allowance for debts 债项的免税额 \j !JRD+j  
allowance for depreciation by wear and tear 耗损折旧免税额 %Rj:r!XB:  
allowance for funeral expenses 殡殓费的免税额 SL" ;\[uI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -|B?p
R  
allowance for repairs and outgoings 修葺及支出方面的免税额 gRIRc4p  
allowance to debtor 给债务人的津贴 izsAn"v  
alteration of capital 资本更改 lBqu}88q0  
alternate trustee 候补受托人 \~UyfVPRT  
amalgamation 合并 Ck8`$x&t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O Ul+es  
ambit of charges 征税范围；收费范围 M,"4r^%k  
amended valuation 经修订的估值 _m;0%]+  
American Commodities Exchange 美国商品交易所 EKZ40z`  
American Express Bank Limited 美国运通银行 ?v
PwI  
American Stock Exchange 美国证券交易所 zuUf:%k}I  
amortization 摊销 D{'x7!5r  
amount due from banks 存放银行同业的款项 .%_scNP  
amount due from banks abroad 存放海外银行同业的款项 $%ZEP>]  
amount due from holding companies 控股公司欠款 KT~J@];Fb  
amount due from local banks 存放本港银行同业的款项 %Ez%pT0TQ#  
amount due to banks 银行同业的存款 S!A)kK+  
amount due to banks abroad 海外银行同业的存款 Zy,
U'Dv  
amount due to holding companies 控股公司存款 A\ds0dUE  
amount due to local banks 本港银行同业的存款 QFU;\H/  
amount due to outport banks 外埠银行同业的存款 m:5*:Ii.  
amount for note issue 发行纸币的款额 I1^0RB{~  
amount of bond 担保契据的款额 S1(. AI~  
amount of consideration 代价款额 ]b4*`}\
 
amount of contribution 供款数额 k<wX??'  
amount of indebtedness 负债款额 vN
lYk  
amount of principal of the loan 贷款本金额 9#{?*c6  
amount of rates chargeable 应征差饷数额 p/>}{Q )Y  
amount of share capital 股本额 NX&mEz  
amount of sums assured 承保款额 km,}7^?F0r  
amount of variation 变动幅度 ZGK*]o=)  
amount of vote 拨款数额 |(N4ZmTm  
amount payable 应付款额 2c@4<kyfP  
amount receivable 应收款额 /f~V(DK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 | VPs5  
analysis 分析 '<5Gf1 @|  
ancillary risk 附属风险 YdX#`  
annual account 周年帐目；周年帐目报表；年度决算；年结 34_:.QK-  
annual accounting date 年结日期 *L7 ZyERs  
annual allowance 每年免税额；年积金；年度津贴；年津 .>DqdtP[  
annual balance 年度余额 yz8ZY,9  
annual disposable income 每年可动用收入 L3iYZ>]  
annual estimates 周年预算 "^VKs_U8o  
annual fee 年费 EpSVHD:*  
annual general meeting 周年大会 e#JJd=  
annual growth rate 年增率；每年增长率 /*!K4)$-*2  
annual long-term supplement 长期个案每年补助金 J5h;~l!y  
annual pensionable emolument 可供计算退休金的年薪 -twV?~f  
annual report 年报 .9{Sr[P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [U@#whEO  
annual return 周年报表；周年申报表；每年报税表格 unKTa*U^q  
Annual Return Rules 《周年报表规则》 G/>upnA{w  
annual review of consumer prices 每年消费物价回顾 5VdF^.:u  
annual roll-forward basis 逐年延展方式 wG6>.`:  
annual salary 年薪 hd1(q33  
annual statement 年度报表；年度决算表 iIji[>qz  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 w^EAk(77  
annuitant 年金受益人 0FD#9r  
annuity 年金 fvK):eCo  
annuity contract 年金合约 ?RJ )u  
annuity on human life 人寿年金 (Em^qN  
antecedent debt 先前的债项 uq~$HXd
c  
ante-dated cheque 倒填日期支票 |S[Gg  
anticipated expenditure 预期开支
LPX@oha  
anticipated net profit 预期纯利 P,lKa.  
anticipated revenue 预期收入 *t.L` G  
anti-inflation measure 反通货膨胀措施 <x@brXA  
anti-inflationary stance 反通货膨胀立场 fBBNP)  
apparent deficit 表面赤字 If>k~aL7I  
apparent financial solvency 表面偿债能力 C-'n4AY^  
apparent partner 表面合伙人 ;4p_lw@  
application for personal assessment 个人入息课税申请书 37Ux2t  
application of fund 资金应用 N-EVHe'}6  
application to release as liquidator and to destruct the books of accounts and documents ~6L\9B)  
申请免除清盘人职务及毁灭帐簿与文件 z}&w7O#   
appointed actuary 委任精算师 `K37&b;`[  
appointed auditor 委任核数师；委任审计师 d?^bCf+<  
appointed trustee 委任的受托人 {eA0I\c(C  
appointer 委任人 @T[}]e  
apportioned pro rata 按比例分摊 nylrF"'e  
apportionment 分配；分摊 m
lc0XDS%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |n3fAN  
apportionment formula 分摊方程式 tQE=c7/M  
apportionment of estate duty 遗产税的分摊 2iC7c6hc  
appraisal 估价；评估 _]:wltPv  
appreciable growth 可观增长 L;$Gn
"7~  
appreciable impact 显着影响 xR `4<  
appreciable increase 可观增长 ^[6eo8Ck>  
appreciation 增值；升值 gBb+Q,  
appreciation against other currencies 相对其他货币升值 3*C9;Q}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,paD
/  
appreciation tax 增值税 L]
I ;{Y  
appropriation 拨款；拨用；拨付 !j[Oyr|  
appropriation account 拨款帐目 h}r64<Y2{  
Appropriation Bill 拨款法案 |2
w,Np-  
appropriation-in-aid system 补助拨款办法 ,?g}->ZB  
approved assets 核准资产 5/4N
Y  
approved basket stock 认可一篮子证券 N9@@n:JT  
approved budget 核准预算 ~/s(.oji  
approved charitable donation 认可慈善捐款 6cH.s+  
approved charitable institution 认可慈善机构 cnJ(Fv_F$  
approved currency 核准货币；认可货币 &?C% -"|c  
approved estimates 核准预算 s<,[xkMB  
approved estimates of expenditure 核准开支预算 H:byCFN-  
approved overseas insurer 核准海外保险人 tmEF7e`(o  
approved overseas trust company 核准海外信托公司 A3D"b9<D  
approved pooled investment fund 核准汇集投资基金 <nDuN*|  
approved provident fund scheme 认可公积金计划 >__t 2  
approved provision 核准拨款 uj#bK 7  
approved redeemable share 核准可赎回股份 5%M '
ewu  
approved regional stock 认可地区性证券 l%XuYYQ  
approved retirement scheme 认可退休金计划 5Y77g[AX2-  
approved subordinated loan 核准附属贷款 {`~uBz+dJq  
arbitrage 套戥；套汇；套利 *9.4AW~]X  
arbitrageur 套戥者；套汇者 x9S~ns+r  
arbitrary amount 临时款项 L-Qc[L  
arrangement 措施；安排；协定 s/#L?[YH  
arrears 欠款 Xm,w.|dx  
arrears of pay 欠付薪酬 1KwUp0%&  
arrears of revenue 逾期未收税款；逾期未收的帐项 Za,rht  
articles of association 组织章程；组织细则；组织章程细则 )fSO|4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S%J$.ge  
ascertainment of profit 确定利润 &("HH"!  
"Asia Clear" “亚洲结算系统” USBU?WDt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 t*

eZe`|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rC )pCC  
Asian Development Fund [ADF] 亚洲发展基金 /4x3dwXW@  
Asian dollar bond 亚洲美元债券 > Q[L,I  
Asian dollar market 亚洲美元市场 $M%<i~VXe&  
Asian dollar rate 亚洲美元利率 W~(4t:hp  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ( 
-^-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 b {fZU?o  
asked price 沽盘；喊价；索价；卖方报价 ,pfHNK-u  
assessable income 应评税入息 6aC'\8{h  
assessable loss 应评税亏损 s*%pNE U  
assessable profit 应评税利润 R%l6+Okr  
assessable value 应评税值 EG=~0j~  
assessed profit 估定利润 <_XyHb-  
assessed value 经评估价值 JG6"5::  
assessment 评税；评定；估价；评税单 cTlitf9  
assessment number 评税编号；估价编号 @~WSWlQW  
assessment of additional tax 补加税评税 z*,P^K 0T  
assessment of performance 业绩评估；实绩评价 rBNl%+ sB  
Assessor 评税主任  ?X{ul  
asset price bubbles 资产价格泡沫 )Pr*\<Cld  
asset-backed securities 具资产保证的证券 ,EhQTVJ  
assets accretion 资产增值 3O %u?  
assets and liabilities 资产与负债 ~J #^L*  
assets betterment statement 资产递增表；资产改进表 : &! >.Y  
assets lending 实物放款；有抵押贷款 f0 iYP   
assets of the company passing on the death 死者去世时转移的公司资产 @N^?I*|u  
assets pledged as security for liabilities 用作负债抵押的资产 fd Vye|%  
assets portfolio 资产投资组合 |Uf[x[  
assets price 资产价格 kQm\f  
assets quality 资产质素 k)l*L1Y4:  
assets realization 资产变现 #"PI%&  
assets refinancing arrangement 资产再集资安排 2@!Ou$W  
assets securitization 资产证券化 4q%hn3\  
assets situated outside Hong Kong 在香港以外地方的资产 xOfZ9@VU  
assets stripping 削减资产；拆卖资产 &dA{<.  
assets value 资产值 f(=3'wQ  
assignee 承让人 2oL~N*^C  
assignment 转让；转让书；转让契 `bXP )$  
assignment of interest 权益转让 "Yh[-[,  
assignment of letters patent and trade mark 专利证书及商标转让 8M9LY9C  
assignment of property 物业转让；物业转让书 x[%z \  
assignment right 转让权 aX`@WXK  
assignor 转让人 fMg3  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 sqKLz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 h5@v:4Jjo~  
associate member 附属会员 R.ZC|bPiD  
associated body corporate 相联法人团体 y~ubH{O#  
associated company 相联公司；联属公司 ;4E(n  
associated corporation 相联法团 ds>V|}f[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] p~X=<JM  
公认会计师公会〔英国〕 ChVur{jR  
Association of Futures Exchange Brokers 香港期货经纪协会 1rhEk|pGZ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 funHznRR  
association of underwriters 承保人组织 ]{2Eo  
assumption of control 接管 gW0{s[}T  
assurance 担保；保险；转易；转易书 ZH o#2{F  
assurance of interest 权益的转易 q ERdQ~M,  
at 19XX price 按一九ＸＸ年价格计算 QY$Z,#V)  
at a discount 按赔价计算；按贴水价格计算；打折扣 l;u_4`1H  
at a premium 按溢价计算；按升水价格计算 g7>p,  
at call 通知付款；按通知 W.nQYH  
at constant market price 按固定市价计算 7*{
9 2_M  
at constant price 按固定价格计算 H2EKr#(
 
at cost 按成本计算 ]J`yh$a  
at current market price 按当时市价计算；按现时市价计算 t,CC~  
at current price 按当时价格计算；按现时价格计算 <OYy;s  
at factor cost 按要素成本计算；按生产要素成本计算 x{=@~c%eh  
at money-of-the-day price 按付款当日价格计算 hu=b,  
at or better 按指定或较佳价位〔买卖指令〕 nMz~.^Q-  
at par 按面值计算；平价 |dP[_nh?  
at sight 见票即付 -;VKtBXP</  
at the close 按收市盘 m\h. sg&  
at the opening 按开市盘 zYL</!6a[  
attestation 见证；见证条款 PxqRb  
at-the-money option 平价期权 |Wo_5|
E  
attorney 受权人；受托代表人 ~c;D@.e\  
attornment 新拥有人承认书 NTj:+z0  
attributable profit 可归属利润 `#v(MK{9+V  
attributable share value 可归属股份价值 Y(:.f-Du  
Auckland Stock Exchange 奥克兰证券交易所 ="M7F0k  
auction 拍卖 0O_ac
O4  
auctioneer 拍卖商 \I3={ii0  
audit 审计；核数 ]7#@lL;'0  
Audit Commission 审计署 \QpH~&QIS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] iJIDx9 )Z  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 |G!PG6%1  
audit review 帐目审查 ue YBD]3'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >'qkW$-95  
audited account 审计帐目；经审计的帐目 Dg:2*m_!j{  
audited annual account 经审计的周年帐目 4nIs+  
audited balance sheet 经审计的资产负债表 l}#z#L2,`  
auditor 核数师；核数主任；审计师 Hcts^zm2u  
auditor's certificate 核数师证明书；审计师证明书 )_7OHV *3  
auditor's report 核数师报告；审计师报告 z3 zN^ZT  
Aussie bond 澳元债券 WJB/X"J  
austerity budget 紧缩预算 YLEk M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `63?FzTy  
Australia All Ordinaries Index 澳洲所有普通股票指数 SI/@Bbd=  
Australian Dollar [AUD] 澳元 zmREz
P#X  
Australian Options Market 澳大利亚期权市场 O@n1E'S/  
Australian Securities Commission 澳洲证券事务监察委员会 /MHml0u  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Wa/&H$d\u@  
Australian Stock Exchange 澳大利亚证券交易所 l7g< $3
 
Austrian Schilling [ATS] 奥地利先令 2f;fdzjk8K  
authentication 认证；鉴证 =Wb!j18]  
authority to purchase 委托购买证；委购书 d|nJp-%V  
authorization 认可；核准；授权；授权书 ?O]iX;2vM  
authorization by direction 指示授权 _t9@ vVQ  
authorization by instruction 指令授权 {95z\UE}  
authorization by warrant 令状授权 hH=H/L_Z  
authorization of unit trust 单位信托的认可 y093-  
authorized agent 指定代理人 - %ul9}.  
authorized capital 法定资本 2N,<~L`FX'  
authorized clerk 出市员 3,7SGt r  
authorized dealer 认可交易商 aN87^[  
authorized financial institution 认可财务机构 3jH8pO^  
authorized fund 认可基金 E0g` xf6c  
authorized fund house 获授权的基金公司；认可基金公司 _~^J
RC[q  
authorized institution 认可机构 |.]:#)^X?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q t!X<.  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'dnTu@mUT  
authorized insurer 获授权保险人；获认可承保人 $#bgt   
authorized investment 特准投资项目 dHE\+{K%-  
authorized person 获授权人 LuLnmnmB  
authorized representative 获授权代表 g?(h{r`  
authorized share capital 法定股本 OZHQnvZ  
automated quotation system 自动报价系统 ws{2 0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] L(a){<c  
自动交易系统〔香港期货交易所有限公司〕 K#O8P+n5[  
automatic adjustment mechanism 自动调整机制 sQBl9E'!be  
automatic adjustment system 自动调整系统 <>jut  
Automatic Clearing House 自动票据交换所 ~|LlT^C  
automatic exchange rates accumulation system 自动化汇率累集系统 |_=o0lf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q- U/JC  
automatic teller machine [ATM] 自动柜员机 D"5uN0Z  
autopay 自动转帐 ?1r>t"e5  
available assets 可用资产 q~3dbj  
available fiscal reserve 现存财政储备 O<@S,/Q4  
available profit 可用利润 U[!x 0M  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 UR/lM,N;  
average 平均；平均数；海损 OOa}+^-j  
average basic salary 平均基本薪金 !9$xfg}  
average consumer expenditure 平均消费开支；一般消费开支 [Rqv49n*V  
average cost 平均成本 3c#CEuu  
average cost of land production 增辟土地平均成本 kJ;fA|(I  
average daily turnover 平均每日成交额 `M "O #  
average daily wage rate 平均每日工资率 }'?N+MN  
average expenditure pattern 平均开支模式 ' 9K4A'2[  
average growth rate 平均增长率 s'&/8RR  
average net fixed assets 固定资产平均净值 kfod[*3  
average of relatives 相对价格平均数 2{<5?Op  
average price 平均价格 ?A[q/n:K  
average propensity to consume 平均消费倾向；一般消费倾向 CB<i  
average propensity to save 平均储蓄倾向；一般储蓄倾向 YKjm_)8]w  
average rate 平均率 Zcaec#  
average revenue 平均收入；平均收益 -SZW[T<N"  
average stock 平均库存；平均存货 l7{Xy_66  
average yearly rent 平均年租 l9U^[;D  
avoidance of double taxation 避免双重课税 )PM&x   
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 B( ]=I@L=W  
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