一些有用的会计术语(也不知道发的地方对不对)A

A: ]ujH7T  
A share Ａ股；甲类股份 wG19NX(  
abatement of tax 减税；减扣免税额 4W$53LP8  
ABN AMRO Bank N.V. 荷兰银行 |yw-H2k1  
above-the-line expenditure 线上项目支出；经常预算支出 l,pq;>c9a  
above-the-line receipt 线上项目收入；经常预算收入 uV=rLDY  
ABSA Asia Limited 南非联合亚洲有限公司 D[yaAG<  
absolute change 绝对数值变更 W9.ZhpM  
absolute expenditure 实际开支 Bqa%L.N2SS  
absolute guideline figure 绝对准则数字 :|P"`j  
absolute interest 绝对权益 -O. MfI+  
absolute order of discharge 绝对破产解除令 pHKj*Y  
absolute profit margin 绝对利润幅度 nhQ.U>&-M  
absolute value 实值；绝对值 9?l( }S`  
absolutely vested interest 绝对既得权益 aU5t|S6  
absorbed cost 已吸收成本；已分摊成本 #_4L/LV  
absorption 吸收；分摊；合并 `7+?1z  
absorption rate 吸收率；摊配率；分摊率 2VMau.eQ  
ACB Finance Limited 亚洲商业财务有限公司 YIt:_][*  
acceptable form of reciprocity 合理的互惠条件 mn4j#-  
acceptable rate 适当利率；适当汇率 mqwN<:  
acceptance agreement 承兑协议 pLrNYo*d  
acceptance for honour 参加承兑 S\GG(#b!  
acceptor 承兑人；接受人；受票人 'j>^L  
acceptor for honour 参加承兑人 90teXxg=|  
accident insurance 意外保险 P?\rRB  
Accident Insurance Association of Hong Kong 香港意外保险公会 cXtL3T+  
accident insurance scheme 意外保险计划 Xs*~[k'  
accident year basis 意外年度基准 Mx0c #d.  
accommodation 通融；贷款 ^:LF  
accommodation bill 通融票据；空头票据 r'w5i1C+  
accommodation party 汇票代发人 Zo'lvOpyZ  
account balance 帐户余额；帐户结余 *Cj]j-  
account book 帐簿 ?9 2+(s  
account collected in advance 预收款项 Y~gpiL3u  
account current book 往来帐簿 K\=bpc"Fy  
account of after-acquired property 事后取得的财产报告 Qy$8!(  
account of defaulter 拖欠帐目 >aN@)=h}  
account payable 应付帐款 %[;<'s5e~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 < _c84,[V  
account receivable 应收帐款 6'|J ;  
account receivable report 应收帐款报表 +oe ~j\=  
account statement 结单；帐单；会计财务报表 S &cH1QZ  
account title 帐户名称；会计科目 ?Q:se  
accountant's report 会计师报告 /vSFQ}W  
Accountant's Report Rules 会计师报告规则 vqv(KsD+::  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >PL/>   
Accounting Arrangements 《会计安排》 |M0 XLCNd_  
accounting basis 会计基础 goWD~'\  
accounting by Official Receiver 破产管理署署长呈交的帐目 RhX 2qsva-  
Accounting Circular 《会计通告》 TDy@Y> )  
accounting class 会计类别 li,kW`j+t  
accounting date 记帐日期；会计结算日期 eAm7*2  
accounting for money 款项核算 &Lk@Xq1  
Accounting Officer 会计主任 eHd{'J<  
accounting period 会计报告期；会计期 [uZU p*.V  
accounting policy 会计政策；会计方针 oKzV!~{0M;  
accounting practice 会计惯例 3l<)|!f]g  
accounting principle 会计准则 st/Tb/  
accounting record 会计记录 DlfXzKn;  
accounting report 会计报告 W>;AMun  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SJIJV6}H  
Accounting Society of China 中国会计学会 $(#o)r>_R  
accounting statement 会计报表 kZSe#'R's  
accounting system 会计制度；会计系统 .oAg (@^6  
accounting transaction 会计事项；帐务交易 ~F uD6f  
accounting treatment 会计处理 N~Ax78TX  
accounting year 会计年度 8t0i j  
accretion 增值；添加 rS)7D  
accrual 应计项目；应累算数目 [Z~>7ayF+)  
accrual basis 应计制；权责发生制 Z*jhSy  
accrual basis accounting 应计制会计；权责发生制会计 ely&'y!  
accrue 应累算；应计 ~8}"X] 4  
accrued benefit 应累算利益 m6+2rD  
accrued charges 应计费用 V4/eGh_T  
accrued cumulative preference share dividend 应累算的累积优先股股息 g
d#  
accrued expenses 应累算费用 %Xkynso~  
accrued interest payable 应付利息；应计未付利息 |'Ve75 W6u  
accrued interest receivable 应收利息；应计未收利息 -V_e=Y<J/  
accrued right 累算权益 >L[,.}(9  
accruing profit 应累算的利润 \#G`$JD  
accumulated fiscal reserve 累积财政储备 L$lo5  
accumulated profit 累积利润；滚存溢利 Scxf5x-  
accumulated reserve 累积储备 Y2<Z"D`  
accumulation of surplus income 累积收益盈余 LEHlfB#z`@  
acquired assets 既得资产 tH17
Z  
acquisition 收购；购置；取得 }yS"C fM  
acquisition cost 购置成本 YPGn8A  
acquisition expenses 购置费用 2*%0m^#^6  
acquisition of 100% interest 收购全部股权 Kze\|yJ  
acquisition of control 取得控制权 {K_YW  
acquisition of fixed assets 购置固定资产 /0Zwgxt4?7  
acquisition of shell “买壳” j$N`JiKM  
acquisition price 收购价 |44CD3A%
 
act of God 天灾 ++Az~{W7  
acting partner 执事合伙人 cf@:rHB}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h#;fBQ]   
active partner 积极参与的合伙人 \AkeC6[D  
active trading 交投活跃 $?wX*  
actual circulation 实际流通
vE6/B"b  
actual cost 实际成本
~wh8)rm  
actual expenditure 实际开支；实际支出 ~)sb\o  
actual income 实际入息；实际收入；实际收益 WoesE:NiR  
actual market 现货市场 C0KP,JS&  
actual price 现货价；实际价格 *kZJ  
actual profit 实际利润 O:p~L`o>>  
actual quotation 实盘；实际价位；实际报价 AkT_ZU>  
actual year basis 按实际年度计算 cg$7`/U  
actuals 实货 #HM0s~^w&  
actuarial investigation 精算调查 ]5rEwPB  
actuarial principle 精算原则 DV{Qbe#In  
actuarial report 精算师报告 B7N?"'$i  
Actuarial Society of Hong Kong 香港精算学会 sL+/Eeb` c  
actuarial valuation 精算师估值 /!jn$4fd:  
actuary 精算师 S WYiI  
ad referendum agreement 暂定协议；有待覆核的协定 nVs0
$?}  
ad valorem duty 从价税；按值征税 "4n_MV>p  
ad valorem duty system 从价税制 kw}J~f2  
ad valorem fee 从价费 8%vk"h:u:  
ad valorem tariff 从价关税 JF24~Q4P  
additional allowance 额外免税额 V"T;3@N/4  
additional amount for unexpired risk 未过期风险的额外款额 cnhYrX^  
additional assessable profit 补加应评税利润 vV8y_  
additional assessment 补加评税 kmo3<'
j{  
additional commitment 额外承担 -L1{0{Z  
additional commitment vote 额外承担拨款 {IqbO>|"O_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UAUo)VVi"  
additional dependent parent allowance 供养父母额外免税额 rs 7R5 F  
additional provision 额外拨款 A%%WPBk{O  
additional stamp duty 附加印花税 rw8db'  
additional tax 补加税罚款；补加税款 zF\k*B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wzP>Cq  
adjudged bankrupt 被裁定破产 !oM1  
adjudicated bankrupt 裁定破产人 }3M\&}=8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 V&)-u(s_S/  
adjudication of bankruptcy 裁定破产；宣告破产 *hFT,1WE=+  
adjudication of insolvency 裁定无力偿还债务 DQKhR sC  
adjusted actual 经调整的实数；调整后的实数 gd/W8*NFR  
adjusted current assets 经调整的流动资产；调整后的流动资产 tw\/1wa.  
adjusted figure 经调整的数字；调整后的数额 olQ;XTa01F  
adjusted liabilities 经调整的负债；调整后的负债 k\zNh<^  
adjusted loss 经调整的亏损；调整后的亏损 YuLW]Q?v  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Eh8.S)E  
adjusted profit 经调整的利润；调整后的利润 j YO#  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ed_A#@V  
adjusted value 经调整的价值；调整后的价值 TpZ)v.w~l7  
adjustment 调整；修订；理算〔保险〕 Tw-gM-m;  
adjustment centre 调剂中心 won%(n,HT  
adjustment lag 调整过程的时间差距；调整时差 OW1[Y-o[  
adjustment mechanism 调整机制 Bam7^g'*!3  
adjustment of loss 亏损调整 XZIj' a0d  
adjustment process 调整过程；调整程序 y*|"!FK  
adjustment range 调整幅度 Be0P[v  
administered exchange rate 受管制汇率 (MwB%g  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 OG!^:OY  
administration expenses 行政费用 I
9k o*f  
administration fee 手续费；行政费 b[$l{RQ[?  
administration in bankruptcy 破产管理 bBC3% H^  
administration order 遗产管理令 ,58D=EgFy  
administrator 管理人；遗产管理人 :);GeZ  
administrator of the estate 遗产管理人 v:s~Y  
admission of debt 债项承认书 [ V/*{Z  
admission of proof 接纳债权证明 b.;F)(  
advance 放贷款项；垫付款项；预支款项；预付款项 &YqgMC  
advance account 暂支帐目；预付款帐户 %3'80u6BCJ  
advance compensation 预付补偿金 o!\Vk~Vi&  
advance from shareholder 股东垫款 AGS?<6W-  
advance pending reimbursement 预支以待日后付还 n#bC,  
advanced economy 先进经济体系 a|lcOU  
advancement 预付；预付财产 N[E t  
advances warrant 垫款令 om;jXf}A  
advancing 贷出 dJ:EXVU  
adverse balance 逆差 vSPkm)O0)  
adverse exchange 逆汇 umSbxEZU@  
advertisement addressed to shareholders 在报章刊登的致股东通告 co@Q   
advice for collection 托收通知书 <_ddGg~  
advice of drawing 提款通知书；汇票通知书 /_aFQ>.4n  
advice of payment 付款通知 ^5j9WV  
Advisory Committee [Securities and Futures Commission] m~#98ZJ^  
谘询委员会〔证券及期货事务监察委员会〕 NR^z!+oSR  
Advisory Committee on Diversification 经济多元化谘询委员会 T+N%KRl  
affidavit 誓章；遗产申报誓章 V 7%rKK  
affidavit of no receipt 述明无收款的誓章 w*\)]bTs  
affiliate 联号；联营公司；附属公司 ?IGT!'  
affiliated company 附属公司；联号；联营公司 /nGsl<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 hJ+>Xm@@!  
affordability 负担能力 yH@W6'.  
African Development Bank [AfDB] 非洲开发银行 ^hR
os  
after-acquired property 事后取得的财产 lUUeM\  
after-hours dealing 市后交易 |4ONGU*`E  
after-tax profit 税后盈利；税后利润；税后溢利 0rjx
WPc  
agency agreement 代理协议 7L? ~;;L$  
agency expenses 代理机构的开支 JX`+b  
agency fee 代理费 DY0G;L3  
Agency Law 《代理法》 ![{>f6{J  
agent 代理人；承销人 W@JmG`Sy  
agent of company 公司代理人 q%8,@xg  
agent's fee 代理人费；经纪费 r;I3N+  
aggregate 总计；总数；总体数字 QJ-6aB  
aggregate amount 总款额；总额 jrZM  
aggregate assets and liabilities 总体资产与负债 IbF[nQ  
aggregate at constant price 按固定价格计算的总体数字 Mm+_>   
aggregate demand 总需求 V!a\:%#^Y  
aggregate gross position 总持仓量 )TBBYCL3  
aggregate limit 总限额 O: :X$O7  
aggregate of salaries tax 合计薪俸税 ixE72bX  
aggregate performance 总体表现；总体业绩 d%u|) =7  
aggregate supply 总体供应 Ef:.)!;jy  
aggregate surplus 总盈余 8u!!a^F  
aggregate total 整体总额 aXhgzI5]  
aggregate value 总值；合计价值 ]B5qv6  
aggregated basis 合计基准 rpQB# Pz  
aggregated net chargeable income 合计应课税入息实额 egK,e?~  
aggregation 合并计算；合计；总和 aOA;"jR1  
aggregation of incomes of husband and wife 夫妇入息合并计算 +tES:3Pi  
aggregation of property 财产的总和 =Y?M#3P.I  
agio 差价；贴水 Y u8a8p|  
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》 nO,<`}pV  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _<yJQ|[z~i  
《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》 'k{pWfn=<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment A"2k,{d  
《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》 Qf6Vj,~N  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment NYm2fFPc  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7=aF-;X3jj  
agreement for a settlement 授产协议 K8ecSs}}J  
agreement for assignment 转让协议 `Q' 0
l},  
agreement for sale 售卖协议；买卖协议 #Bj.#5  
agreement for sale and purchase 买卖协议 zdlysr#  
agreement for the payment of interest 支付利息协议 k8Qm +r<p  
agreement for the repayment of money 还款协议 {I&>`?7.  
agreement of reinsurance 再保险协议 -;Y*;xe  
Agricultural Bank of China 中国农业银行 c7[|x%~  
air passenger departure tax 飞机乘客离境税 9EIHcUXe  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,mx>)}l95  
airport tax 机场税 )k.;.7dXe  
alcohol duty 酒精税 ))K3pKyb  
alienation 让与；让渡；转让 ^uD r
  
alimony 生活费；赡养费 /608P:U  
All Ordinaries Index [AOI] 所有普通股指数 V{HP8f91  
all risks 全险；综合险 g0:mm,t\  
All Sales Record for Stock Market 《股票市场成交报告》 R0B\| O0Uv  
Allied Capital Resources Limited 新联财务有限公司 2E9Cp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 WSz#g2a  
allocation letter 拨款信件 xrFFmQ<_W  
allocation of fund 分配款项；预留款项 )}0(7z Yu  
allocation of profit 利润分配；溢利分配 j,Eo/f+j5  
allocation warrant 拨款令 ]bz']`  
allotment 分配；配股 %V%*0S|U  
allotment notice 股份配售通知；配股通知 }q^M  
allotment of shares 股份分配 `b=?z%LuT  
allowable 可获宽免；免税的 :,h47'0A  
allowable business loss 可扣除的营业亏损 PmZ-H>  
allowable expenses 可扣税的支出 K.Nun)<  
allowance 免税额；津贴；备抵；准备金 vUk <z*  
allowance for debts 债项的免税额 5A g4o  
allowance for depreciation by wear and tear 耗损折旧免税额 [y7BHikX)  
allowance for funeral expenses 殡殓费的免税额 .z^ePZ|mV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zYvf}L&]h  
allowance for repairs and outgoings 修葺及支出方面的免税额 Uf}s6#  
allowance to debtor 给债务人的津贴 U3}r.9/  
alteration of capital 资本更改 MDZ,a0?4t  
alternate trustee 候补受托人 D1}Bn2BM$  
amalgamation 合并 Rq-BsMX!A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9%^q?S/Rv  
ambit of charges 征税范围；收费范围 sOhQu>gN  
amended valuation 经修订的估值 dMK|l   
American Commodities Exchange 美国商品交易所 "g;^R/sfq  
American Express Bank Limited 美国运通银行 /o Q^j'v  
American Stock Exchange 美国证券交易所 9D#"Ey  
amortization 摊销 V^Z"FwWk  
amount due from banks 存放银行同业的款项 6 9_etv  
amount due from banks abroad 存放海外银行同业的款项 ?W:YS82  
amount due from holding companies 控股公司欠款 -r)Q|U  
amount due from local banks 存放本港银行同业的款项 fjVGps$j  
amount due to banks 银行同业的存款 2R66 WKQ  
amount due to banks abroad 海外银行同业的存款 2Z;wU]  
amount due to holding companies 控股公司存款 4
E/Q+^?  
amount due to local banks 本港银行同业的存款 aKkL0D  
amount due to outport banks 外埠银行同业的存款 2I(b ad  
amount for note issue 发行纸币的款额 klm
RU@D  
amount of bond 担保契据的款额 =~}\g;K1Q  
amount of consideration 代价款额 xdGm
iHN  
amount of contribution 供款数额 A\nL(Nd  
amount of indebtedness 负债款额 t}n:!v"|+O  
amount of principal of the loan 贷款本金额 $$ma1.t"  
amount of rates chargeable 应征差饷数额 Nj4=  
amount of share capital 股本额 -'ePx f  
amount of sums assured 承保款额 9y"R,  
amount of variation 变动幅度 yAz`
n[  
amount of vote 拨款数额 96x$Xl;  
amount payable 应付款额 | #Z+s-  
amount receivable 应收款额 "Qj;pqR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r%QTUuRXC3  
analysis 分析 8@pY:AY  
ancillary risk 附属风险 3 (Bd`=9  
annual account 周年帐目；周年帐目报表；年度决算；年结 =|_:H$94  
annual accounting date 年结日期 <Yif-9  
annual allowance 每年免税额；年积金；年度津贴；年津 E_ #MQ;n  
annual balance 年度余额 yE1M+x./  
annual disposable income 每年可动用收入 5$9g4  
annual estimates 周年预算 ye!}hm=w  
annual fee 年费 <mN.6@*{  
annual general meeting 周年大会 0/z=G!z\  
annual growth rate 年增率；每年增长率
JDeG@N$  
annual long-term supplement 长期个案每年补助金 @Cg%7AF  
annual pensionable emolument 可供计算退休金的年薪 Z7>pz:,  
annual report 年报 E_k<EQ%r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LE#ko2#ke  
annual return 周年报表；周年申报表；每年报税表格 mhU ?
N  
Annual Return Rules 《周年报表规则》 U\dq Mp#Wy  
annual review of consumer prices 每年消费物价回顾 30cZz  
annual roll-forward basis 逐年延展方式 6vy(@z  
annual salary 年薪 =pSuyM'  
annual statement 年度报表；年度决算表 Zt;3HY=y  
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 B'<k*9=Nv8  
annuitant 年金受益人 [\+"<;m$  
annuity 年金 iG*@(  
annuity contract 年金合约 i8t
%v  
annuity on human life 人寿年金 mNhVLB  
antecedent debt 先前的债项 9+><:(,  
ante-dated cheque 倒填日期支票 c%,@O&o  
anticipated expenditure 预期开支 'e @`HG  
anticipated net profit 预期纯利 {BB#Bh[  
anticipated revenue 预期收入 0*7N=  
anti-inflation measure 反通货膨胀措施 9HJrMX  
anti-inflationary stance 反通货膨胀立场 K`}8fU  
apparent deficit 表面赤字 euO!vLdX  
apparent financial solvency 表面偿债能力 4L<h% 'Zn  
apparent partner 表面合伙人 za$v I?ux  
application for personal assessment 个人入息课税申请书 YhQ;>Ko  
application of fund 资金应用 {-?^j{O0.  
application to release as liquidator and to destruct the books of accounts and documents Nmu;+{19M  
申请免除清盘人职务及毁灭帐簿与文件 .&Tcds  
appointed actuary 委任精算师 N<XS-XB,  
appointed auditor 委任核数师；委任审计师 g>].m8DZ'  
appointed trustee 委任的受托人 /*Xr^X6  
appointer 委任人 ?VUW.-  
apportioned pro rata 按比例分摊 2L?jp:$;X  
apportionment 分配；分摊 MC=pN(l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Jw"fqr  
apportionment formula 分摊方程式 L>:YGM"sL  
apportionment of estate duty 遗产税的分摊 D3,9X#B=  
appraisal 估价；评估 pYXusS7S  
appreciable growth 可观增长 ^&^~LKl~  
appreciable impact 显着影响 _4~'K?  
appreciable increase 可观增长 Js{X33^Ju  
appreciation 增值；升值 KYe@2 6   
appreciation against other currencies 相对其他货币升值 r5#8Vzr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?4QX;s7  
appreciation tax 增值税 M`m-@z  
appropriation 拨款；拨用；拨付 DNYJR]>  
appropriation account 拨款帐目 D=ZH? d  
Appropriation Bill 拨款法案 "}/$xOl"  
appropriation-in-aid system 补助拨款办法 :&59N^So|  
approved assets 核准资产 VAGQR&T?  
approved basket stock 认可一篮子证券 9UbD=}W  
approved budget 核准预算 Eu;f~ V  
approved charitable donation 认可慈善捐款 O4Z_v%2M  
approved charitable institution 认可慈善机构 v2ab  
approved currency 核准货币；认可货币 QY)hMo=|o8  
approved estimates 核准预算
Wycood*  
approved estimates of expenditure 核准开支预算 Nj~3FL  
approved overseas insurer 核准海外保险人  AW[_k%  
approved overseas trust company 核准海外信托公司 '+8`3['  
approved pooled investment fund 核准汇集投资基金 4n}tDHvd  
approved provident fund scheme 认可公积金计划 <,:p?36  
approved provision 核准拨款 "CH3\O\  
approved redeemable share 核准可赎回股份 u(kacQ7  
approved regional stock 认可地区性证券 ',>Pz+XKc  
approved retirement scheme 认可退休金计划 -(ev68'}W  
approved subordinated loan 核准附属贷款 YoU|)6Of  
arbitrage 套戥；套汇；套利 ],.1=iY  
arbitrageur 套戥者；套汇者 cZVVJUF  
arbitrary amount 临时款项 +c&oF,=}!P  
arrangement 措施；安排；协定 ?^f=7e8]  
arrears 欠款 gjbSB6[  
arrears of pay 欠付薪酬 lxVA:tz0  
arrears of revenue 逾期未收税款；逾期未收的帐项 APR"%(xD#  
articles of association 组织章程；组织细则；组织章程细则 hv4om+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8l<4OgoK  
ascertainment of profit 确定利润 4nvi7  
"Asia Clear" “亚洲结算系统” %]U'   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8Pgw_ 21N1  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 PjxZ3O  
Asian Development Fund [ADF] 亚洲发展基金 s28t'  
Asian dollar bond 亚洲美元债券 "bhF`,V  
Asian dollar market 亚洲美元市场 B_ x?s  
Asian dollar rate 亚洲美元利率 V DN@=/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Gt|m;o  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 OQ=0>;>  
asked price 沽盘；喊价；索价；卖方报价 8k.<xWDU  
assessable income 应评税入息 :_
0"t-  
assessable loss 应评税亏损 'c6t,%  
assessable profit 应评税利润 f$2DV:wuC  
assessable value 应评税值 r9\7I7z  
assessed profit 估定利润 A ,$CYLj+  
assessed value 经评估价值 16cc9%   
assessment 评税；评定；估价；评税单 Qo%IZw$l  
assessment number 评税编号；估价编号 /[<1D|f%  
assessment of additional tax 补加税评税 F4R0A6HL  
assessment of performance 业绩评估；实绩评价 "kdmqvTHK0  
Assessor 评税主任 O5v)}4  
asset price bubbles 资产价格泡沫 X`s6lV%\  
asset-backed securities 具资产保证的证券 ,SZYZ 25  
assets accretion 资产增值 O3*}L2j@  
assets and liabilities 资产与负债
s+fjQo4  
assets betterment statement 资产递增表；资产改进表 Kn#CIFbBN  
assets lending 实物放款；有抵押贷款 C2a2K={  
assets of the company passing on the death 死者去世时转移的公司资产 $eSSW+8q"  
assets pledged as security for liabilities 用作负债抵押的资产 To!` T$Xh  
assets portfolio 资产投资组合 g##yR/L  
assets price 资产价格 QT<\E`v  
assets quality 资产质素 f6$$e+  
assets realization 资产变现 3_ P<0%  
assets refinancing arrangement 资产再集资安排 Yvn*
evO4  
assets securitization 资产证券化 R?Ou=p .  
assets situated outside Hong Kong 在香港以外地方的资产 >@ :m#d  
assets stripping 削减资产；拆卖资产 !yQ%^g`  
assets value 资产值 nmN3Z_  
assignee 承让人 J? 4E Hl  
assignment 转让；转让书；转让契 ^T< HD  
assignment of interest 权益转让 UgP  
assignment of letters patent and trade mark 专利证书及商标转让 P/ XO5`  
assignment of property 物业转让；物业转让书 6eB2mcV  
assignment right 转让权 S}}L& _  
assignor 转让人 # 9@K  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 l'Kx#y$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 x)0''}E~  
associate member 附属会员 j7>a^W  
associated body corporate 相联法人团体 X{BS]   
associated company 相联公司；联属公司 \r5L7y$9 h  
associated corporation 相联法团 Hgk@I;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] UNOKK_  
公认会计师公会〔英国〕 ;x
|LB>.  
Association of Futures Exchange Brokers 香港期货经纪协会 
&e%eIz  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 a<W.}0ZY  
association of underwriters 承保人组织 #*~3gMI{=  
assumption of control 接管 h(4&!x  
assurance 担保；保险；转易；转易书 k;~*8i=%,\  
assurance of interest 权益的转易 ObzFh?W  
at 19XX price 按一九ＸＸ年价格计算 pH/_C0e`7  
at a discount 按赔价计算；按贴水价格计算；打折扣 8bf~uHAr  
at a premium 按溢价计算；按升水价格计算 N2
Qb+  
at call 通知付款；按通知 :RG=3T[  
at constant market price 按固定市价计算 ']__V[  
at constant price 按固定价格计算 8iwH^+h~  
at cost 按成本计算 J
a[7/  
at current market price 按当时市价计算；按现时市价计算 2,^U8/  
at current price 按当时价格计算；按现时价格计算 i[O{M`Z%  
at factor cost 按要素成本计算；按生产要素成本计算 14S_HwX  
at money-of-the-day price 按付款当日价格计算 {=Z _L?j  
at or better 按指定或较佳价位〔买卖指令〕 x T{s%wE  
at par 按面值计算；平价 z0-[ RGg  
at sight 见票即付 !;U;5e=0  
at the close 按收市盘 87ptab@  
at the opening 按开市盘 )TtYm3,  
attestation 见证；见证条款 FE4P EBXvu  
at-the-money option 平价期权 g}gOAN3.  
attorney 受权人；受托代表人 ? \p,s-CR:  
attornment 新拥有人承认书 6BY(Y(z  
attributable profit 可归属利润 dhCrcYn  
attributable share value 可归属股份价值 m> YjV>5  
Auckland Stock Exchange 奥克兰证券交易所 k8S`44vj  
auction 拍卖 Dwa.ZY}-  
auctioneer 拍卖商 =}OcMM`f  
audit 审计；核数 3T)_(SM"  
Audit Commission 审计署 5STk"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ["~T)d'  
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〕 8}.V[,]6  
audit review 帐目审查 (/e[n.T  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Lz:Q6  
audited account 审计帐目；经审计的帐目 N;|:Ks#!  
audited annual account 经审计的周年帐目 kVY0 E  
audited balance sheet 经审计的资产负债表 *Kmo1>^  
auditor 核数师；核数主任；审计师 tpj6AMO/`d  
auditor's certificate 核数师证明书；审计师证明书 `s|^  
auditor's report 核数师报告；审计师报告 ~(P\'H&(h  
Aussie bond 澳元债券 \]Y=*+{  
austerity budget 紧缩预算 Qk?J4 B  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \}EJtux q  
Australia All Ordinaries Index 澳洲所有普通股票指数 q!Q*T^-rO  
Australian Dollar [AUD] 澳元 i0g/'ZP  
Australian Options Market 澳大利亚期权市场 I2^@>/p8\(  
Australian Securities Commission 澳洲证券事务监察委员会 ?atHZLF  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 xO 6$:o-  
Australian Stock Exchange 澳大利亚证券交易所 i@o'Fc  
Austrian Schilling [ATS] 奥地利先令 <o"2
z~gv  
authentication 认证；鉴证 YGsg0I't  
authority to purchase 委托购买证；委购书 V: P  
authorization 认可；核准；授权；授权书 ]r@CmwC  
authorization by direction 指示授权 $l/w.z  
authorization by instruction 指令授权 %Y-KjSs+l  
authorization by warrant 令状授权 )=Ens=>Z  
authorization of unit trust 单位信托的认可 C)(/NGf  
authorized agent 指定代理人 !9]q+XefJ  
authorized capital 法定资本 c-`izn]  
authorized clerk 出市员 3hPp1wZd  
authorized dealer 认可交易商 K0^Tg+U($p  
authorized financial institution 认可财务机构 ?!;i/h*{  
authorized fund 认可基金 /?B%,$~  
authorized fund house 获授权的基金公司；认可基金公司 |gwGCa+  
authorized institution 认可机构 >)8<d3m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 = 6.i.(L_S  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 WJBw
o%J  
authorized insurer 获授权保险人；获认可承保人 dCO7"/IHW  
authorized investment 特准投资项目 >7(7  
authorized person 获授权人 .-?Txkwb  
authorized representative 获授权代表 x#jJ 0T  
authorized share capital 法定股本 yGE)EBH  
automated quotation system 自动报价系统 :S=!]la0h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &2//\Qz  
自动交易系统〔香港期货交易所有限公司〕 }@<Ru  
automatic adjustment mechanism 自动调整机制 L',7@W  
automatic adjustment system 自动调整系统 TFYp=xK(  
Automatic Clearing House 自动票据交换所 sL4+O P-
 
automatic exchange rates accumulation system 自动化汇率累集系统 /ULO#CN?;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 $LHF=tYS  
automatic teller machine [ATM] 自动柜员机 7i0;Ss*  
autopay 自动转帐 Gi Max  
available assets 可用资产 ~M9&SDT/lB  
available fiscal reserve 现存财政储备 K'zBDrkW-x  
available profit 可用利润 o)sX?IiC  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 3bZ:*6W.6  
average 平均；平均数；海损 :IRQouTf:,  
average basic salary 平均基本薪金 TLT6z[  
average consumer expenditure 平均消费开支；一般消费开支 ]>oI3
&6s  
average cost 平均成本 ZL+46fj  
average cost of land production 增辟土地平均成本 G4{TJ,~  
average daily turnover 平均每日成交额 !HSX:qAP$  
average daily wage rate 平均每日工资率 PmlQW!gfBi  
average expenditure pattern 平均开支模式 6r}w  
average growth rate 平均增长率 B/gI~e0  
average net fixed assets 固定资产平均净值 :r+F95e  
average of relatives 相对价格平均数 J 7]LMw7  
average price 平均价格 2|D<0d#W  
average propensity to consume 平均消费倾向；一般消费倾向 22gh,e2o  
average propensity to save 平均储蓄倾向；一般储蓄倾向 6bd{3@   
average rate 平均率 I!Uj~jV  
average revenue 平均收入；平均收益 |v@ zyOq&b  
average stock 平均库存；平均存货 Dfw%Bu  
average yearly rent 平均年租 K(heeZUt  
avoidance of double taxation 避免双重课税 [5wU0~>'  
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 gM_MK8py  
0*50uK=5  
给你加分了