一些有用的会计术语(也不知道发的地方对不对)A

A: r/HKxXT  
A share Ａ股；甲类股份 0!9vGs  
abatement of tax 减税；减扣免税额 Oh6;o1UI  
ABN AMRO Bank N.V. 荷兰银行 4U<'3~RN  
above-the-line expenditure 线上项目支出；经常预算支出 AJ2Xq*
fk  
above-the-line receipt 线上项目收入；经常预算收入 ItDe_|!L  
ABSA Asia Limited 南非联合亚洲有限公司 [@kzC/Jq3  
absolute change 绝对数值变更 6T< ~mn  
absolute expenditure 实际开支 TSdjX]Kf  
absolute guideline figure 绝对准则数字 vF;6Y(h>  
absolute interest 绝对权益 "sz LTC]*6  
absolute order of discharge 绝对破产解除令 Vm'ReH  
absolute profit margin 绝对利润幅度 L'6_~I  
absolute value 实值；绝对值 z~4L=tA(  
absolutely vested interest 绝对既得权益 MFX&+c  
absorbed cost 已吸收成本；已分摊成本 'Vy$d<@s[  
absorption 吸收；分摊；合并 c[!e*n!y  
absorption rate 吸收率；摊配率；分摊率 |4-c/@D.~  
ACB Finance Limited 亚洲商业财务有限公司 {5.,gb@6  
acceptable form of reciprocity 合理的互惠条件 @_Aqk{3  
acceptable rate 适当利率；适当汇率 &|%z!x6f  
acceptance agreement 承兑协议 5U|f"3&8  
acceptance for honour 参加承兑 ~Cks)mJs  
acceptor 承兑人；接受人；受票人 :|<D(YA  
acceptor for honour 参加承兑人 4I"QT(;  
accident insurance 意外保险 J4j?rLR3p  
Accident Insurance Association of Hong Kong 香港意外保险公会 fB1JU1  
accident insurance scheme 意外保险计划 ;PaB5TT(  
accident year basis 意外年度基准 zVxiCyU  
accommodation 通融；贷款 XT{1!I(  
accommodation bill 通融票据；空头票据 vH# US  
accommodation party 汇票代发人 20^F-,z  
account balance 帐户余额；帐户结余 L]9!
-E  
account book 帐簿 j2qDRI  
account collected in advance 预收款项 1:My8  
account current book 往来帐簿 >gFF>L>  
account of after-acquired property 事后取得的财产报告 ?-#w [J'6  
account of defaulter 拖欠帐目 zY[6Ia{L  
account payable 应付帐款 ~S|Vd  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]!YzbvoR  
account receivable 应收帐款 /Ia=/Jj7N  
account receivable report 应收帐款报表 TnM}|~V  
account statement 结单；帐单；会计财务报表 'QeqWn  
account title 帐户名称；会计科目 x9Gm)~  
accountant's report 会计师报告 .Yha(5(  
Accountant's Report Rules 会计师报告规则 v&H&+:<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 TQ=\l*R(A  
Accounting Arrangements 《会计安排》 s<:"rw`  
accounting basis 会计基础 DbPw)aCj  
accounting by Official Receiver 破产管理署署长呈交的帐目 (`3Bi]7  
Accounting Circular 《会计通告》 cB.v
&BSW  
accounting class 会计类别 SjlkKulMF  
accounting date 记帐日期；会计结算日期 t~5>PS  
accounting for money 款项核算 bRNE:))r_  
Accounting Officer 会计主任 +R2
 
accounting period 会计报告期；会计期 4LBjqv,P  
accounting policy 会计政策；会计方针 k B2+Tr  
accounting practice 会计惯例 hH"3Y}U@  
accounting principle 会计准则 a2dF(H  
accounting record 会计记录 (y~da~  
accounting report 会计报告 =C`v+NPM)|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \VtCkb  
Accounting Society of China 中国会计学会 E'MMhlo  
accounting statement 会计报表 ~p'/Z@Atu  
accounting system 会计制度；会计系统 v{JCEb&wN  
accounting transaction 会计事项；帐务交易 y9W*/H{[`  
accounting treatment 会计处理 (5km]`7z  
accounting year 会计年度 QREIr |q'  
accretion 增值；添加 EVb'x Zr  
accrual 应计项目；应累算数目 ,wX/cUyZ  
accrual basis 应计制；权责发生制 Yv"uIj+']  
accrual basis accounting 应计制会计；权责发生制会计 _$cQAH0 E  
accrue 应累算；应计 ?[XH`c,  
accrued benefit 应累算利益 ]t(g7lc}U  
accrued charges 应计费用 q#OLb"bTr  
accrued cumulative preference share dividend 应累算的累积优先股股息 F<'g6f  
accrued expenses 应累算费用 {\]SvoJnJ  
accrued interest payable 应付利息；应计未付利息 'J!P:.=a>  
accrued interest receivable 应收利息；应计未收利息  sGdt)  
accrued right 累算权益 SvI  
accruing profit 应累算的利润 :&_@U$  
accumulated fiscal reserve 累积财政储备 OY[N%wr!  
accumulated profit 累积利润；滚存溢利 rycscE4,  
accumulated reserve 累积储备 $#t&W&  
accumulation of surplus income 累积收益盈余 w'L;`k;Q  
acquired assets 既得资产 &p=~=&g=  
acquisition 收购；购置；取得 3*8#cSQ/6o  
acquisition cost 购置成本 i&_sb
Q^  
acquisition expenses 购置费用 nH[@EL  
acquisition of 100% interest 收购全部股权 z#,?*v  
acquisition of control 取得控制权 }O o  
acquisition of fixed assets 购置固定资产 bZ3CJ f&mE  
acquisition of shell “买壳” ;K:.*sAa  
acquisition price 收购价 H2k>E}`  
act of God 天灾 {?5EOp~  
acting partner 执事合伙人 W:9L!+m^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 k)S7SbQ  
active partner 积极参与的合伙人 2H]&3kM3X  
active trading 交投活跃 .bpxSU%X  
actual circulation 实际流通 4[Oy3.-c  
actual cost 实际成本 A;2?!i#f  
actual expenditure 实际开支；实际支出 [dt1%DD`M  
actual income 实际入息；实际收入；实际收益 .5ingB3%  
actual market 现货市场 [=LQ,e$r7  
actual price 现货价；实际价格 
\f  
actual profit 实际利润 [8
)Zhw$  
actual quotation 实盘；实际价位；实际报价 "]JS,g {m  
actual year basis 按实际年度计算 C/]0jAAE7  
actuals 实货 p&ZD1qa  
actuarial investigation 精算调查 8.9S91]=  
actuarial principle 精算原则 lW>bXC  
actuarial report 精算师报告 :[AW  
Actuarial Society of Hong Kong 香港精算学会 kyY tL_SD  
actuarial valuation 精算师估值 :L\@+}{(c  
actuary 精算师 /B1NcRS  
ad referendum agreement 暂定协议；有待覆核的协定 M4')gG;  
ad valorem duty 从价税；按值征税 F'`L~!F  
ad valorem duty system 从价税制 F;MFw2G  
ad valorem fee 从价费 BJ{mX>I(  
ad valorem tariff 从价关税 -y$|EOi?  
additional allowance 额外免税额 8+GlM+>4  
additional amount for unexpired risk 未过期风险的额外款额 K3\U'bRO  
additional assessable profit 补加应评税利润 [m('Y0fwO^  
additional assessment 补加评税 wcV~z:&^5  
additional commitment 额外承担 eOLS  
additional commitment vote 额外承担拨款 DmD*,[rD  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]LP&v3  
additional dependent parent allowance 供养父母额外免税额 \9D '7/$I,  
additional provision 额外拨款 0!!pNK%(  
additional stamp duty 附加印花税 vsES`  
additional tax 补加税罚款；补加税款 NFc<%#H  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Zx`h
utCv  
adjudged bankrupt 被裁定破产 B23R9.FK  
adjudicated bankrupt 裁定破产人 w"A'uFXLc  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 odj|"ZK  
adjudication of bankruptcy 裁定破产；宣告破产 !&19%C4  
adjudication of insolvency 裁定无力偿还债务 qFvtqv2  
adjusted actual 经调整的实数；调整后的实数 Q=w\)qJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,hX03P-X  
adjusted figure 经调整的数字；调整后的数额 nc&V59*   
adjusted liabilities 经调整的负债；调整后的负债 l} h<2  
adjusted loss 经调整的亏损；调整后的亏损 WvN5IHo 8i  
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 pspV~9,  
adjusted profit 经调整的利润；调整后的利润 =|uX?  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZmYp!B_~  
adjusted value 经调整的价值；调整后的价值 ~fQ#-ekzqk  
adjustment 调整；修订；理算〔保险〕 \Fc"Q@.u  
adjustment centre 调剂中心 AA yzT*^  
adjustment lag 调整过程的时间差距；调整时差 KVqQOh'_T  
adjustment mechanism 调整机制  a
A0aW=R  
adjustment of loss 亏损调整 &.Yh_  
adjustment process 调整过程；调整程序 HtS:'~DYo  
adjustment range 调整幅度 /t ,ujTK  
administered exchange rate 受管制汇率 '&s:,o-p  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,R*ru*  
administration expenses 行政费用 rWSw1(sAA  
administration fee 手续费；行政费 m"@M~~bh  
administration in bankruptcy 破产管理 D<Ads  
administration order 遗产管理令 o-7>^wV%BD  
administrator 管理人；遗产管理人 {f)",#  
administrator of the estate 遗产管理人 8M:;9a8fh  
admission of debt 债项承认书 UGr7,+N&w  
admission of proof 接纳债权证明 &*L:4By)]  
advance 放贷款项；垫付款项；预支款项；预付款项 CWt,c
wFW  
advance account 暂支帐目；预付款帐户 j'CRm5O  
advance compensation 预付补偿金 mKWA-h+f  
advance from shareholder 股东垫款 R}Z"Yxx  
advance pending reimbursement 预支以待日后付还 A-.jv  
advanced economy 先进经济体系 K3'`!Ka*  
advancement 预付；预付财产 F]SexP4:A  
advances warrant 垫款令 hRGK W  
advancing 贷出 sStaTR{  
adverse balance 逆差 s`GSc)AI  
adverse exchange 逆汇 ':F{st>&H  
advertisement addressed to shareholders 在报章刊登的致股东通告 gwR ^Z{  
advice for collection 托收通知书 .U9NQwd  
advice of drawing 提款通知书；汇票通知书 WB$Z<m:  
advice of payment 付款通知 [*8wv^  
Advisory Committee [Securities and Futures Commission] QoI@/ jLj  
谘询委员会〔证券及期货事务监察委员会〕 pk(<],0]X  
Advisory Committee on Diversification 经济多元化谘询委员会 nN/v7^^  
affidavit 誓章；遗产申报誓章 r'pFHX  
affidavit of no receipt 述明无收款的誓章 3"!2C,3c#  
affiliate 联号；联营公司；附属公司 b 3D:w{l  
affiliated company 附属公司；联号；联营公司 u|9^tHT>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mMu3B2nke=  
affordability 负担能力 !tHqF  
African Development Bank [AfDB] 非洲开发银行 y|iZuHS}  
after-acquired property 事后取得的财产 fy9{W@E3p  
after-hours dealing 市后交易 M ~.w:~Jm  
after-tax profit 税后盈利；税后利润；税后溢利 S #&HB  
agency agreement 代理协议 ^/mQo`[G  
agency expenses 代理机构的开支 0xIr:aFF  
agency fee 代理费 +6uun  
Agency Law 《代理法》 J'^BxN&  
agent 代理人；承销人 {HvR24
#  
agent of company 公司代理人 W[j =!o  
agent's fee 代理人费；经纪费 {Kd9}CDAZ  
aggregate 总计；总数；总体数字 u=#LY$  
aggregate amount 总款额；总额 X#1So.}c  
aggregate assets and liabilities 总体资产与负债 ]n\WCU]0  
aggregate at constant price 按固定价格计算的总体数字 Pw hs`YGMF  
aggregate demand 总需求 fZxZ):7i  
aggregate gross position 总持仓量 [WX+/pm7>  
aggregate limit 总限额 0!_D M^3  
aggregate of salaries tax 合计薪俸税 B;hc|v{(  
aggregate performance 总体表现；总体业绩 X& O o1y  
aggregate supply 总体供应 76$19  
aggregate surplus 总盈余 1S0Hc5vw  
aggregate total 整体总额 $vlgiJ&f  
aggregate value 总值；合计价值 k$k
(g  
aggregated basis 合计基准 p0
`Wci  
aggregated net chargeable income 合计应课税入息实额 0MrtJNF]_O  
aggregation 合并计算；合计；总和 1Qhx$If~  
aggregation of incomes of husband and wife 夫妇入息合并计算 )|uPCZdLZ  
aggregation of property 财产的总和 0ydAdgD  
agio 差价；贴水 +lO Y IQ  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 u)R>ozER  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ` n@[=l~  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 IP&En8W+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7<|1 xOT  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 <MA!?7Z|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v?fB:[dG  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 DtXXfp@;  
agreement for a settlement 授产协议 Ml+.\'r  
agreement for assignment 转让协议 =h5&\4r
=  
agreement for sale 售卖协议；买卖协议 m\"M`o B  
agreement for sale and purchase 买卖协议 NTs< ;ED  
agreement for the payment of interest 支付利息协议 Ud`V"X  
agreement for the repayment of money 还款协议 iDp]lu  
agreement of reinsurance 再保险协议 *z` {$hc  
Agricultural Bank of China 中国农业银行 {nm#aA%,  
air passenger departure tax 飞机乘客离境税  -NiFO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nHNMoA  
airport tax 机场税 hY-;Wfg  
alcohol duty 酒精税 H Y.,f_m  
alienation 让与；让渡；转让 cS4e}\q,  
alimony 生活费；赡养费 XRJ<1w:  
All Ordinaries Index [AOI] 所有普通股指数 j)'V_@  
all risks 全险；综合险 kH-1l>":  
All Sales Record for Stock Market 《股票市场成交报告》 _+z@Qn?#6h  
Allied Capital Resources Limited 新联财务有限公司 >F Z6\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7s<v06Wo  
allocation letter 拨款信件 c c ,]  
allocation of fund 分配款项；预留款项 rAn''X6H  
allocation of profit 利润分配；溢利分配 5(2g*I  
allocation warrant 拨款令 1nBE8 N  
allotment 分配；配股 &tLg}7?iB  
allotment notice 股份配售通知；配股通知 W_O,Kao  
allotment of shares 股份分配 7bQ#M )}  
allowable 可获宽免；免税的 &,{cm^*  
allowable business loss 可扣除的营业亏损 N#Qby4w >  
allowable expenses 可扣税的支出 X7NRQ3P@  
allowance 免税额；津贴；备抵；准备金 yr[iAi"  
allowance for debts 债项的免税额 o Ep\po1  
allowance for depreciation by wear and tear 耗损折旧免税额 Vy-H3BR  
allowance for funeral expenses 殡殓费的免税额 ;vQ7[Pv.j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xfos>|0N  
allowance for repairs and outgoings 修葺及支出方面的免税额 3M+hjc.  
allowance to debtor 给债务人的津贴 vb5tyY0c  
alteration of capital 资本更改 |+x;18  
alternate trustee 候补受托人 O`OntYwa>  
amalgamation 合并 ,5t.0XqS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '`/1?,=  
ambit of charges 征税范围；收费范围 \hv*`ukF  
amended valuation 经修订的估值 X<,sc;"b`k  
American Commodities Exchange 美国商品交易所 W*`2lf  
American Express Bank Limited 美国运通银行 ^0~?3t5  
American Stock Exchange 美国证券交易所 "%qGcC
8  
amortization 摊销 <3Co/.VQd  
amount due from banks 存放银行同业的款项 Z^>3}\_v  
amount due from banks abroad 存放海外银行同业的款项 } Yjic4?  
amount due from holding companies 控股公司欠款 JgYaA*1X  
amount due from local banks 存放本港银行同业的款项 Fg5>CppH  
amount due to banks 银行同业的存款 ldI;DoE#U1  
amount due to banks abroad 海外银行同业的存款 4q~+K'Z  
amount due to holding companies 控股公司存款 QOy+T6en  
amount due to local banks 本港银行同业的存款 {hZ_f3o  
amount due to outport banks 外埠银行同业的存款 W O|2x0K  
amount for note issue 发行纸币的款额 @"'1"$  
amount of bond 担保契据的款额 kTc'k  
amount of consideration 代价款额 ,t*
#o&+  
amount of contribution 供款数额 2[qO;js  
amount of indebtedness 负债款额 l')?w]|  
amount of principal of the loan 贷款本金额 /3'-+bp^=  
amount of rates chargeable 应征差饷数额 &"K74  
amount of share capital 股本额
RUYwDtC  
amount of sums assured 承保款额 t9Pu:B6  
amount of variation 变动幅度 |DwI%%0(F  
amount of vote 拨款数额 *D
*K`dk  
amount payable 应付款额 k3}ymhUf  
amount receivable 应收款额 h+t{z"Ic=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F2!_Z=  
analysis 分析 `| L+a~~  
ancillary risk 附属风险 ao
I{<,(  
annual account 周年帐目；周年帐目报表；年度决算；年结 7MOjZD4?  
annual accounting date 年结日期 0Evmq3,9  
annual allowance 每年免税额；年积金；年度津贴；年津 PG&@.KY  
annual balance 年度余额 y9pQ1H<F;  
annual disposable income 每年可动用收入 /".+OpL  
annual estimates 周年预算 k8 ,.~HkU  
annual fee 年费 d]0fgwwGC  
annual general meeting 周年大会 az?B'|VX  
annual growth rate 年增率；每年增长率 QVb@/  
annual long-term supplement 长期个案每年补助金 6EGh8H f  
annual pensionable emolument 可供计算退休金的年薪 zw7=:<z=  
annual report 年报 J0C,KU(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8e[kE>tS._  
annual return 周年报表；周年申报表；每年报税表格 `GqS.O}C  
Annual Return Rules 《周年报表规则》 t?QR27cs$  
annual review of consumer prices 每年消费物价回顾 ,Hch->?Og  
annual roll-forward basis 逐年延展方式 jF_K*:gQ  
annual salary 年薪 aVM@^n  
annual statement 年度报表；年度决算表 K/g\x0  
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 ,*@m<{DX)  
annuitant 年金受益人 kJZBQ<^  
annuity 年金 HZkC3$  
annuity contract 年金合约 Ex&f}/F  
annuity on human life 人寿年金 f,)[f M4  
antecedent debt 先前的债项 l{\~I  
ante-dated cheque 倒填日期支票 x\*`i)su  
anticipated expenditure 预期开支 Hh$x8ADf  
anticipated net profit 预期纯利 g$EjIHb  
anticipated revenue 预期收入 5ok3q@1_]{  
anti-inflation measure 反通货膨胀措施 VkRvmKYl  
anti-inflationary stance 反通货膨胀立场 UF|v=|*{#  
apparent deficit 表面赤字 Jc-0.^]E}  
apparent financial solvency 表面偿债能力 r2M._}bF  
apparent partner 表面合伙人 h<$Vry}  
application for personal assessment 个人入息课税申请书 hGcOk[m 4  
application of fund 资金应用 r*p<7  
application to release as liquidator and to destruct the books of accounts and documents &t+03c8g!  
申请免除清盘人职务及毁灭帐簿与文件 M})2y+  
appointed actuary 委任精算师 <&t^&6k  
appointed auditor 委任核数师；委任审计师 }ytc oIuLf  
appointed trustee 委任的受托人 m!$"-nh9  
appointer 委任人 K0g<11}(Yg  
apportioned pro rata 按比例分摊 HulN84  
apportionment 分配；分摊 =zK7`5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y9'Bdm/  
apportionment formula 分摊方程式 H9xxId?3u  
apportionment of estate duty 遗产税的分摊 I,_wt+O&j  
appraisal 估价；评估 ?Q]&d!UCs  
appreciable growth 可观增长 n^UrHHOL  
appreciable impact 显着影响 iKv{)5  
appreciable increase 可观增长 05TZ  
appreciation 增值；升值 s~Ni\SF  
appreciation against other currencies 相对其他货币升值 Y6?d
y\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <fJoHS  
appreciation tax 增值税 6HCP1`gg   
appropriation 拨款；拨用；拨付 q\x*@KQgM  
appropriation account 拨款帐目 "qu%$L  
Appropriation Bill 拨款法案 : N>5{  
appropriation-in-aid system 补助拨款办法 ;k9s@e#a  
approved assets 核准资产 V2^(qpM!  
approved basket stock 认可一篮子证券 {I@@i8)]  
approved budget 核准预算 yLW iY~Fd  
approved charitable donation 认可慈善捐款 cW/RH.N  
approved charitable institution 认可慈善机构 7
1z$a  
approved currency 核准货币；认可货币 zEl@jK,{$  
approved estimates 核准预算 (=j]fnH?  
approved estimates of expenditure 核准开支预算 8;5 UO,`T  
approved overseas insurer 核准海外保险人 ull
q}}  
approved overseas trust company 核准海外信托公司 ";J1$a  
approved pooled investment fund 核准汇集投资基金 7;dV]N  
approved provident fund scheme 认可公积金计划 {[m %1O1  
approved provision 核准拨款 94 H\,}i8  
approved redeemable share 核准可赎回股份 JY"<b6C^  
approved regional stock 认可地区性证券 x&8HBF'  
approved retirement scheme 认可退休金计划 ^}ngbDn  
approved subordinated loan 核准附属贷款 b*no.eB  
arbitrage 套戥；套汇；套利 d?$FAy'o5  
arbitrageur 套戥者；套汇者 _Su? VxU  
arbitrary amount 临时款项 XTG*56IzL  
arrangement 措施；安排；协定 pa~.[cBI  
arrears 欠款 B+ud-M0  
arrears of pay 欠付薪酬 $-|`#|CBd  
arrears of revenue 逾期未收税款；逾期未收的帐项 VuN= JX  
articles of association 组织章程；组织细则；组织章程细则 
<*i
'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1ZJP.T`  
ascertainment of profit 确定利润 ^
.&2-#i  
"Asia Clear" “亚洲结算系统” +`r;3kH ..  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [;7&E{,C  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +Tf,2?O  
Asian Development Fund [ADF] 亚洲发展基金 :tu6'X\k  
Asian dollar bond 亚洲美元债券 63#Sf$p{v  
Asian dollar market 亚洲美元市场 SaH0YxnY+  
Asian dollar rate 亚洲美元利率 x\]%TTps  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 w`bojM@e1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 nAZuA]p}S]  
asked price 沽盘；喊价；索价；卖方报价  5%mc|  
assessable income 应评税入息 frWw-<
HoI  
assessable loss 应评税亏损 4N[8LC;MH  
assessable profit 应评税利润 q~^Jd=cB\  
assessable value 应评税值 bJ*jJl x  
assessed profit 估定利润 puV(eG  
assessed value 经评估价值 ytf.$P  
assessment 评税；评定；估价；评税单 uLD%M av  
assessment number 评税编号；估价编号 U]riBlg>  
assessment of additional tax 补加税评税 _8vq]|rC  
assessment of performance 业绩评估；实绩评价 QmvhmsDL  
Assessor 评税主任 ArDkJ`DE  
asset price bubbles 资产价格泡沫 x=pq-&9>B  
asset-backed securities 具资产保证的证券 6Z]* ce<r  
assets accretion 资产增值 t|0Zpp;  
assets and liabilities 资产与负债 ^G.PdX$M  
assets betterment statement 资产递增表；资产改进表 2j9Mr  
assets lending 实物放款；有抵押贷款 '2vZ%C$  
assets of the company passing on the death 死者去世时转移的公司资产 4yW9}=N!  
assets pledged as security for liabilities 用作负债抵押的资产 h.gj4/g  
assets portfolio 资产投资组合 `f,SY  
assets price 资产价格 Ob$|IH8.  
assets quality 资产质素 ftw\oGrS  
assets realization 资产变现 ^vS+xq|4"  
assets refinancing arrangement 资产再集资安排 c|  
assets securitization 资产证券化 CPWe (
 
assets situated outside Hong Kong 在香港以外地方的资产 ?B.>VnYZ/a  
assets stripping 削减资产；拆卖资产 *.#d'~+  
assets value 资产值 rK;F]ei  
assignee 承让人 -/*-e /+b  
assignment 转让；转让书；转让契 Zg"g/I.+d  
assignment of interest 权益转让 ujGvrYj  
assignment of letters patent and trade mark 专利证书及商标转让 81u}J9z;  
assignment of property 物业转让；物业转让书 p^_2]%,QeM  
assignment right 转让权 ;HtHN K(o  
assignor 转让人 jc)[5i0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 DF|(CQs9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -.~Dhk  
associate member 附属会员 x9)^0Hbo  
associated body corporate 相联法人团体 ln-+=jk  
associated company 相联公司；联属公司 N2[EdOJT_  
associated corporation 相联法团 {s&6C-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] V`sINX  
公认会计师公会〔英国〕 MwMv[];I  
Association of Futures Exchange Brokers 香港期货经纪协会 ejP273*ah  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 kXK D>."E*  
association of underwriters 承保人组织 D=uU:7m  
assumption of control 接管 W'WZ@!!  
assurance 担保；保险；转易；转易书 q^NI  
assurance of interest 权益的转易 {,61V;Bpm  
at 19XX price 按一九ＸＸ年价格计算 ;K]6/Wt  
at a discount 按赔价计算；按贴水价格计算；打折扣 OP>rEUtj  
at a premium 按溢价计算；按升水价格计算 ;LSdY}*%0  
at call 通知付款；按通知 &qKJN#NM@  
at constant market price 按固定市价计算 ?hu}wl)  
at constant price 按固定价格计算 ',`GdfAsH  
at cost 按成本计算 X&R
,-^  
at current market price 按当时市价计算；按现时市价计算 
(|H1zO  
at current price 按当时价格计算；按现时价格计算 |t](4  
at factor cost 按要素成本计算；按生产要素成本计算 Kgh@.Ir  
at money-of-the-day price 按付款当日价格计算 ig|ol*~  
at or better 按指定或较佳价位〔买卖指令〕 _ T ;+*  
at par 按面值计算；平价 ^UTQcm  
at sight 见票即付 7`AQn],  
at the close 按收市盘 }Fy~DsQ  
at the opening 按开市盘
}@JPvIE  
attestation 见证；见证条款 y!JZWq%=  
at-the-money option 平价期权 ^PHWUb+``  
attorney 受权人；受托代表人 DMO8~5  
attornment 新拥有人承认书 NbG`v@yH  
attributable profit 可归属利润 \0. c_  
attributable share value 可归属股份价值 F#d`nZ=M  
Auckland Stock Exchange 奥克兰证券交易所 !U,W; R  
auction 拍卖 lQ/u#c$n  
auctioneer 拍卖商 7&-i :2  
audit 审计；核数 Ps=OL\i  
Audit Commission 审计署 B+W 4r9#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] cVCylRU"  
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〕 X@`kuWIUw  
audit review 帐目审查 ZmM/YPy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5`];[M9  
audited account 审计帐目；经审计的帐目 E2J.t`H  
audited annual account 经审计的周年帐目 !58j xh  
audited balance sheet 经审计的资产负债表 =P>c1T1-  
auditor 核数师；核数主任；审计师 cbsU!8
 
auditor's certificate 核数师证明书；审计师证明书 |-kU]NJFR  
auditor's report 核数师报告；审计师报告 }AdA? :7A  
Aussie bond 澳元债券 9[#9cv  
austerity budget 紧缩预算 Td~CnCor  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9&(d2  
Australia All Ordinaries Index 澳洲所有普通股票指数 H$GJpXIb  
Australian Dollar [AUD] 澳元 -U'3kaX5
<  
Australian Options Market 澳大利亚期权市场 R Ptc \4  
Australian Securities Commission 澳洲证券事务监察委员会 zg)-RCG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7ip$#pzo  
Australian Stock Exchange 澳大利亚证券交易所 Qy!*U%tG'  
Austrian Schilling [ATS] 奥地利先令 yc ize2>q  
authentication 认证；鉴证 u!wR  
authority to purchase 委托购买证；委购书 9a4Xf%!F>z  
authorization 认可；核准；授权；授权书 !8'mIXZ$  
authorization by direction 指示授权 k.UQT^.  
authorization by instruction 指令授权 ib$_x:OO"  
authorization by warrant 令状授权 lN@SfM4\  
authorization of unit trust 单位信托的认可 !2]eVO  
authorized agent 指定代理人 df@r2 /Y  
authorized capital 法定资本 OB-gH3:  
authorized clerk 出市员 1D@'uApi.  
authorized dealer 认可交易商 J-Xw}|>@  
authorized financial institution 认可财务机构 QPL6cU$&R  
authorized fund 认可基金 oaxCcB=\  
authorized fund house 获授权的基金公司；认可基金公司 k{M4.a[(  
authorized institution 认可机构 G.#`DaP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 POZ5W)F(  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W ='c+3O6  
authorized insurer 获授权保险人；获认可承保人 ;S,k U{F  
authorized investment 特准投资项目 bU3e*Er  
authorized person 获授权人 (~}P.?C8  
authorized representative 获授权代表 7t8[M(  
authorized share capital 法定股本 k(

<:  
automated quotation system 自动报价系统 Sxn#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] k5s8s@  
自动交易系统〔香港期货交易所有限公司〕 a!OS2Tz:  
automatic adjustment mechanism 自动调整机制 TgFj-"L\  
automatic adjustment system 自动调整系统 j%7N\Vb  
Automatic Clearing House 自动票据交换所 tXl
o27J  
automatic exchange rates accumulation system 自动化汇率累集系统 }F v:g!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fgzkc"ReK  
automatic teller machine [ATM] 自动柜员机 UJhmhI  
autopay 自动转帐 ED0Vlw+1  
available assets 可用资产 *OoM[wEY  
available fiscal reserve 现存财政储备 k`#OXLR  
available profit 可用利润 OHEl.p]|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 pi/Jto25z  
average 平均；平均数；海损 6p;G~,bd~  
average basic salary 平均基本薪金 dCbRlW  
average consumer expenditure 平均消费开支；一般消费开支 S!\4,6  
average cost 平均成本 ^T^l3B[  
average cost of land production 增辟土地平均成本 :K-05$K  
average daily turnover 平均每日成交额 U/9i'D[|{  
average daily wage rate 平均每日工资率 "4`i]vy8  
average expenditure pattern 平均开支模式 5"5tY  
average growth rate 平均增长率 uv&??F]/  
average net fixed assets 固定资产平均净值 D's Tv}P  
average of relatives 相对价格平均数 I-L52%E]  
average price 平均价格 2hD(zUSy  
average propensity to consume 平均消费倾向；一般消费倾向 .mr&zq  
average propensity to save 平均储蓄倾向；一般储蓄倾向 *y6zwe !M  
average rate 平均率 [:vH_(|  
average revenue 平均收入；平均收益 4Lg!54P8  
average stock 平均库存；平均存货 eootHK  
average yearly rent 平均年租 *9XKkR<r  
avoidance of double taxation 避免双重课税 MKl`9 Y3Ge  
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 _S$SL%;\  
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