一些有用的会计术语(也不知道发的地方对不对)A

A: ,\_1w  
A share Ａ股；甲类股份 8K:y
\1  
abatement of tax 减税；减扣免税额 % tS,}ze  
ABN AMRO Bank N.V. 荷兰银行 /t+f{VX$  
above-the-line expenditure 线上项目支出；经常预算支出 o /j*d3  
above-the-line receipt 线上项目收入；经常预算收入 (;T^8mI2  
ABSA Asia Limited 南非联合亚洲有限公司 :r{<zd>;  
absolute change 绝对数值变更 8(pp2rlR  
absolute expenditure 实际开支 ^2Fei.?T.  
absolute guideline figure 绝对准则数字 2bJQTk_S  
absolute interest 绝对权益 tScPa,(  
absolute order of discharge 绝对破产解除令 rp3V3]EE  
absolute profit margin 绝对利润幅度 0?s|i :  
absolute value 实值；绝对值 %j.0G`x9 +  
absolutely vested interest 绝对既得权益 t{xf:~B  
absorbed cost 已吸收成本；已分摊成本 zk$FkbX  
absorption 吸收；分摊；合并 I'A_x$ib6  
absorption rate 吸收率；摊配率；分摊率 ojaws+(& y  
ACB Finance Limited 亚洲商业财务有限公司 >_[9t  
acceptable form of reciprocity 合理的互惠条件 t^+ik1.  
acceptable rate 适当利率；适当汇率 );#JL0I  
acceptance agreement 承兑协议 X <f8,n
 
acceptance for honour 参加承兑 [xSF6  
acceptor 承兑人；接受人；受票人 B Wk/DVue  
acceptor for honour 参加承兑人 zr-*$1eu  
accident insurance 意外保险 tXNm$Cq.|  
Accident Insurance Association of Hong Kong 香港意外保险公会 Cn,d?
H  
accident insurance scheme 意外保险计划 g;pcZ9o
 
accident year basis 意外年度基准 s'!Cp=xQF"  
accommodation 通融；贷款 J1( 9QN[w  
accommodation bill 通融票据；空头票据 S0zD"T  
accommodation party 汇票代发人 ]~9tYn  
account balance 帐户余额；帐户结余 ZGexdc%  
account book 帐簿 wxK
X{Bs  
account collected in advance 预收款项 f.D?sHAn  
account current book 往来帐簿 *=8JIs A>!  
account of after-acquired property 事后取得的财产报告 a
zCf  
account of defaulter 拖欠帐目 \y97W&AN  
account payable 应付帐款 gH12[Us'`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 /sx@$cvW  
account receivable 应收帐款 %KsEB*'"  
account receivable report 应收帐款报表 m8A#~i .  
account statement 结单；帐单；会计财务报表 `7c~mypx  
account title 帐户名称；会计科目 %Qmn-uZ  
accountant's report 会计师报告 ;D3C>7y  
Accountant's Report Rules 会计师报告规则 gwLf'  
accounting and auditing procedure 会计与审计程序；会计与核数程序 YmL06<Mh  
Accounting Arrangements 《会计安排》 NP0\i1P>.?  
accounting basis 会计基础 T$>WE= Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 i6^twK)j  
Accounting Circular 《会计通告》 }JF13beU  
accounting class 会计类别 3 }duG/  
accounting date 记帐日期；会计结算日期 [$mHv,~  
accounting for money 款项核算 /KFfU1
 
Accounting Officer 会计主任 SWH2  
accounting period 会计报告期；会计期 RSfQNc9Z  
accounting policy 会计政策；会计方针 2GP=&K/A  
accounting practice 会计惯例 [)H&
'5 +F  
accounting principle 会计准则 ,|3MG",@@h  
accounting record 会计记录 ^X=ar
TE  
accounting report 会计报告 N4v~;;@(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 NSxoF3  
Accounting Society of China 中国会计学会 n`#tKwWHYx  
accounting statement 会计报表 H=<S 9M  
accounting system 会计制度；会计系统 ND'E8Ke pq  
accounting transaction 会计事项；帐务交易 HJ9Kz^TnC  
accounting treatment 会计处理 t_
o['F  
accounting year 会计年度 _dqzB$JV  
accretion 增值；添加 ~5NXd)2+Ks  
accrual 应计项目；应累算数目 Zq^At+8+  
accrual basis 应计制；权责发生制 x3hB5p$q  
accrual basis accounting 应计制会计；权责发生制会计 .!Oo|m`V@  
accrue 应累算；应计 R cAwrsd  
accrued benefit 应累算利益 CuFSeRe  
accrued charges 应计费用 UbXh,QEG*  
accrued cumulative preference share dividend 应累算的累积优先股股息 {&cJDqz5=  
accrued expenses 应累算费用 C_( *>!Z%  
accrued interest payable 应付利息；应计未付利息 caU0\VS  
accrued interest receivable 应收利息；应计未收利息 '9laa=H%8  
accrued right 累算权益 fa-IhB1!K  
accruing profit 应累算的利润 qB~rQPa  
accumulated fiscal reserve 累积财政储备 ,kiv>{  
accumulated profit 累积利润；滚存溢利 y`VyQWW  
accumulated reserve 累积储备 Iox
gjUa  
accumulation of surplus income 累积收益盈余 d?ex,f.  
acquired assets 既得资产 gR&Q3jlIV  
acquisition 收购；购置；取得 SzAJ2:qhl  
acquisition cost 购置成本 ! +a.Ei  
acquisition expenses 购置费用 y=fx%~<> 8  
acquisition of 100% interest 收购全部股权 G/k2Pe{SL  
acquisition of control 取得控制权 vleS2-]|  
acquisition of fixed assets 购置固定资产 Xe
W<B0~  
acquisition of shell “买壳” !<j'Ea  
acquisition price 收购价 |nc@"OJ  
act of God 天灾 %>yG+Od5Z  
acting partner 执事合伙人 w^?>e;/\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /$ w%Q-p  
active partner 积极参与的合伙人 Ok|*!
!T  
active trading 交投活跃 8hu<E4]L  
actual circulation 实际流通 Dl<bnx;0  
actual cost 实际成本 hB"fhX  
actual expenditure 实际开支；实际支出 lAS#874dE  
actual income 实际入息；实际收入；实际收益 2POXj!N  
actual market 现货市场 44gPCW,u  
actual price 现货价；实际价格 cA2V2S)  
actual profit 实际利润 - \5v^l  
actual quotation 实盘；实际价位；实际报价 O@tU.5*$5  
actual year basis 按实际年度计算 lsgh#x  
actuals 实货 ],>@";9u"  
actuarial investigation 精算调查 ?~l6K(*2  
actuarial principle 精算原则 q['Euy  
actuarial report 精算师报告 J28
M@cn  
Actuarial Society of Hong Kong 香港精算学会 Tre]"2l  
actuarial valuation 精算师估值 ;%B(_c  
actuary 精算师 bk[
U/9Z\  
ad referendum agreement 暂定协议；有待覆核的协定 Pj[PIz  
ad valorem duty 从价税；按值征税 Cw iKi^m  
ad valorem duty system 从价税制 1Lc#m`Jln  
ad valorem fee 从价费 AV:hBoO  
ad valorem tariff 从价关税 O_2pIbh  
additional allowance 额外免税额 BHIRHmM<Y  
additional amount for unexpired risk 未过期风险的额外款额 Lco~,OE  
additional assessable profit 补加应评税利润 ~d o9;8v  
additional assessment 补加评税 _ q(ko/T  
additional commitment 额外承担 !-z'2B*:^  
additional commitment vote 额外承担拨款 1A?W:'N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mf
 A{3  
additional dependent parent allowance 供养父母额外免税额 3]OE}[R  
additional provision 额外拨款 &#o~U$GBg  
additional stamp duty 附加印花税 [/PR\'|  
additional tax 补加税罚款；补加税款 ")_|
69 VX  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  Hu^1[#  
adjudged bankrupt 被裁定破产 l\E%+?K+^  
adjudicated bankrupt 裁定破产人 ",p;Sd  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0QBiC]9  
adjudication of bankruptcy 裁定破产；宣告破产 NC8t) X7  
adjudication of insolvency 裁定无力偿还债务 XQ
rF4l  
adjusted actual 经调整的实数；调整后的实数 4{}FL  
adjusted current assets 经调整的流动资产；调整后的流动资产 9?A)n4b;  
adjusted figure 经调整的数字；调整后的数额 aB*Bz]5;E  
adjusted liabilities 经调整的负债；调整后的负债 5<iV2H
x  
adjusted loss 经调整的亏损；调整后的亏损 )mI05
 
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 }Q)#[#e  
adjusted profit 经调整的利润；调整后的利润 XpIklL7  
adjusted surplus 经调整的盈余额；调整后的盈余额 Km%]1X7T6  
adjusted value 经调整的价值；调整后的价值 P!~MZ+7#&  
adjustment 调整；修订；理算〔保险〕 GSY(  
adjustment centre 调剂中心 QEm|])V  
adjustment lag 调整过程的时间差距；调整时差 d)"3K6s|5  
adjustment mechanism 调整机制 T!-\@PB !  
adjustment of loss 亏损调整 y>R=`A1b  
adjustment process 调整过程；调整程序 4qN{n#{+]  
adjustment range 调整幅度 hv)x=e<  
administered exchange rate 受管制汇率 00<cYy
  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 HpR]q05d  
administration expenses 行政费用 d4m=0G`  
administration fee 手续费；行政费 Hj'xAtx5  
administration in bankruptcy 破产管理 _f
tI*ni:<  
administration order 遗产管理令 *w$W2I>b7  
administrator 管理人；遗产管理人 w:??h4lt  
administrator of the estate 遗产管理人 IW)()*8;/  
admission of debt 债项承认书 cec9l65d  
admission of proof 接纳债权证明 7WZr
SC  
advance 放贷款项；垫付款项；预支款项；预付款项 B5gj_^  
advance account 暂支帐目；预付款帐户 jLy  
advance compensation 预付补偿金 }xKP~h'F  
advance from shareholder 股东垫款 ,368d9,rDz  
advance pending reimbursement 预支以待日后付还 PvR6 z0  
advanced economy 先进经济体系 <z+t,<3D  
advancement 预付；预付财产 7.-V-?i  
advances warrant 垫款令 anuL1fXO  
advancing 贷出 l+3[ KCE  
adverse balance 逆差 *xc_k
"\  
adverse exchange 逆汇 h~A/y!s  
advertisement addressed to shareholders 在报章刊登的致股东通告 IWBX'|}K  
advice for collection 托收通知书 > pgX^  
advice of drawing 提款通知书；汇票通知书 jy7\+i  
advice of payment 付款通知 A_n7w  
Advisory Committee [Securities and Futures Commission] pEw"8U  
谘询委员会〔证券及期货事务监察委员会〕 !y#"l$"xK  
Advisory Committee on Diversification 经济多元化谘询委员会 <3(LWxw  
affidavit 誓章；遗产申报誓章 uvg
dY  
affidavit of no receipt 述明无收款的誓章 h}-3\8 >  
affiliate 联号；联营公司；附属公司 oYHj~t  
affiliated company 附属公司；联号；联营公司 XoXM^*Vk  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  ,t}vz 7  
affordability 负担能力 -_ I_
W&  
African Development Bank [AfDB] 非洲开发银行 -)s qc P  
after-acquired property 事后取得的财产 KTK <gV9:  
after-hours dealing 市后交易 (w&F/ynO:  
after-tax profit 税后盈利；税后利润；税后溢利 Us%T;gW  
agency agreement 代理协议 o-;E>N7t  
agency expenses 代理机构的开支 |HU@ >  
agency fee 代理费 yZd +^QN  
Agency Law 《代理法》 H!vax)%-\  
agent 代理人；承销人 xE1 eT,  
agent of company 公司代理人 liEPCWl&  
agent's fee 代理人费；经纪费 &vHoRY  
aggregate 总计；总数；总体数字 d[r#-h>dS  
aggregate amount 总款额；总额 kTKq/G,Ft  
aggregate assets and liabilities 总体资产与负债 01[NX? qEa  
aggregate at constant price 按固定价格计算的总体数字 :Y-{Kn6`_  
aggregate demand 总需求 dCb`xR}  
aggregate gross position 总持仓量 | H!28h  
aggregate limit 总限额 KjV:|  
aggregate of salaries tax 合计薪俸税 YpQ7)_s?  
aggregate performance 总体表现；总体业绩 g!cUF+  
aggregate supply 总体供应 R{RwTN<  
aggregate surplus 总盈余 :WQ^j!9'  
aggregate total 整体总额 =nz}XH%=  
aggregate value 总值；合计价值 tzZ63@cm  
aggregated basis 合计基准 J5*tJoCYS  
aggregated net chargeable income 合计应课税入息实额 6\L0mcXR!  
aggregation 合并计算；合计；总和 k-Q%.o  
aggregation of incomes of husband and wife 夫妇入息合并计算 ot@|!V  
aggregation of property 财产的总和 {-
ZFp  
agio 差价；贴水 CPgCjtY  
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》 Yv hA_v  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment z MLK7+  
《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》 b6W2^tr-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Y_}mYvJW  
《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》 uB
 |Ss  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `/_o!(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》 r/& sub"X  
agreement for a settlement 授产协议 ktI/3Mb@  
agreement for assignment 转让协议 ^L0d/,ik  
agreement for sale 售卖协议；买卖协议 )iq-yjO6  
agreement for sale and purchase 买卖协议 X7[^s $VK  
agreement for the payment of interest 支付利息协议 f @8mS   
agreement for the repayment of money 还款协议 pa#d L!J  
agreement of reinsurance 再保险协议 #u2J;9P  
Agricultural Bank of China 中国农业银行 "-_fv5jL  
air passenger departure tax 飞机乘客离境税 ]FD'5
p{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "mX\&%i6\p  
airport tax 机场税 vQ<90ZxqB  
alcohol duty 酒精税 %509\;el  
alienation 让与；让渡；转让 zs%Hb48V  
alimony 生活费；赡养费 vesJEaw7  
All Ordinaries Index [AOI] 所有普通股指数 &-s'BT[PGq  
all risks 全险；综合险 O#&c6MDB:  
All Sales Record for Stock Market 《股票市场成交报告》 0ph{  
Allied Capital Resources Limited 新联财务有限公司
M@h|bN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 CQwL|$)]Y  
allocation letter 拨款信件 G,TM-l_uw  
allocation of fund 分配款项；预留款项 Fd?"-  
allocation of profit 利润分配；溢利分配 GRMiQa  
allocation warrant 拨款令 ]"+95*B  
allotment 分配；配股 d\%WgH  
allotment notice 股份配售通知；配股通知 ktnuNsp  
allotment of shares 股份分配 m1n.g4Z&*  
allowable 可获宽免；免税的 jxiC Kx,G  
allowable business loss 可扣除的营业亏损 ;?W|#*=R  
allowable expenses 可扣税的支出 H1I{/g  
allowance 免税额；津贴；备抵；准备金 ?
aC'.jH+  
allowance for debts 债项的免税额 y[>;]R7'  
allowance for depreciation by wear and tear 耗损折旧免税额 f?oa"  
allowance for funeral expenses 殡殓费的免税额 ~CVe yk< (  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 nM\eDNK  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ys -T0  
allowance to debtor 给债务人的津贴 ,\X@~j  
alteration of capital 资本更改 .udv"?!z  
alternate trustee 候补受托人 RbCPmiZcH  
amalgamation 合并 iP@ZM=&wz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D
vPlV q~  
ambit of charges 征税范围；收费范围 h8 'v d3  
amended valuation 经修订的估值 YWMGB#=  
American Commodities Exchange 美国商品交易所 |_}2f  
American Express Bank Limited 美国运通银行 Bt1p'g(V|  
American Stock Exchange 美国证券交易所 RlheQTJ  
amortization 摊销 G+F#n6Vx  
amount due from banks 存放银行同业的款项 :,WtR  
amount due from banks abroad 存放海外银行同业的款项 eFBeJZuE|  
amount due from holding companies 控股公司欠款 _8Z_`@0  
amount due from local banks 存放本港银行同业的款项 j>]nK~[ka  
amount due to banks 银行同业的存款 Q9Uf.Lh2  
amount due to banks abroad 海外银行同业的存款 /D5`  
amount due to holding companies 控股公司存款 ;=geHiQHA  
amount due to local banks 本港银行同业的存款 !1n8vzs"c  
amount due to outport banks 外埠银行同业的存款 hj  
amount for note issue 发行纸币的款额 ]BtbWKJBqe  
amount of bond 担保契据的款额 %ThyOl@O  
amount of consideration 代价款额 fq5_G~c=  
amount of contribution 供款数额 ONx(]  
amount of indebtedness 负债款额 Dw=gs{8D  
amount of principal of the loan 贷款本金额 WZazJ=27}  
amount of rates chargeable 应征差饷数额 3= DNb+D!  
amount of share capital 股本额 $"dR SysB  
amount of sums assured 承保款额 4&xZ]QC)O5  
amount of variation 变动幅度 DVah
 
amount of vote 拨款数额 8i|w(5m;  
amount payable 应付款额 LUH"  
amount receivable 应收款额 RG3l.jL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b3S.-W{p.  
analysis 分析 u\LiSGePN  
ancillary risk 附属风险 fLDg~;3  
annual account 周年帐目；周年帐目报表；年度决算；年结 TlI<1/fP}  
annual accounting date 年结日期 vohoLeJTj  
annual allowance 每年免税额；年积金；年度津贴；年津 S;~g3DCd  
annual balance 年度余额 #Y0-BYa^  
annual disposable income 每年可动用收入 |u0(t,T  
annual estimates 周年预算 %7#-%{  
annual fee 年费 KBXK0zWh7  
annual general meeting 周年大会 c~{9a_G  
annual growth rate 年增率；每年增长率 {~h*2n  
annual long-term supplement 长期个案每年补助金 s <   
annual pensionable emolument 可供计算退休金的年薪 W?0 lV5/  
annual report 年报 qb5#_1qz+^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I8+~ &V}  
annual return 周年报表；周年申报表；每年报税表格 [cTe54n  
Annual Return Rules 《周年报表规则》 HS{(v;  
annual review of consumer prices 每年消费物价回顾 *+TH#EL2  
annual roll-forward basis 逐年延展方式 _<=S_<$2  
annual salary 年薪 {o!KhF:[  
annual statement 年度报表；年度决算表 'xhcuVl  
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{  
annuitant 年金受益人 $e\h}A6  
annuity 年金 'eo KZX+  
annuity contract 年金合约 i<H wTmm$  
annuity on human life 人寿年金 .
!1S[  
antecedent debt 先前的债项
CbPuoOl  
ante-dated cheque 倒填日期支票 GwG4LIp  
anticipated expenditure 预期开支 Eo\UAc  
anticipated net profit 预期纯利 '" X_B0k  
anticipated revenue 预期收入 !(n4|Wd  
anti-inflation measure 反通货膨胀措施 TMs,j!w?I  
anti-inflationary stance 反通货膨胀立场 Mva3+T  
apparent deficit 表面赤字 Z4A!U~  
apparent financial solvency 表面偿债能力 U~} U\_  
apparent partner 表面合伙人 HD
da@Jy  
application for personal assessment 个人入息课税申请书 uch>AuF:  
application of fund 资金应用 p8kr/uMP ;  
application to release as liquidator and to destruct the books of accounts and documents R)M_|ca  
申请免除清盘人职务及毁灭帐簿与文件 B3H|+  
appointed actuary 委任精算师 /;7y{(o  
appointed auditor 委任核数师；委任审计师 |J+(:{}~  
appointed trustee 委任的受托人 f;&]:2.j  
appointer 委任人 Sr&515  
apportioned pro rata 按比例分摊 -6tgsfEr  
apportionment 分配；分摊 4Ue_Y'LmM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "V>R9dO{"!  
apportionment formula 分摊方程式 Cw~RJ^a_  
apportionment of estate duty 遗产税的分摊 uK
z,SqX  
appraisal 估价；评估 Nru7(ag1~  
appreciable growth 可观增长 qw7@(R'"  
appreciable impact 显着影响 DUL4noq{  
appreciable increase 可观增长 Kx.X
7R  
appreciation 增值；升值 MZpK~c1`  
appreciation against other currencies 相对其他货币升值 aM@z^<Ub  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q\GDrdA  
appreciation tax 增值税 K,6b3kk  
appropriation 拨款；拨用；拨付 N0K){  
appropriation account 拨款帐目 uQ=^~K:Z~  
Appropriation Bill 拨款法案 *?z0$Kz<,[  
appropriation-in-aid system 补助拨款办法 _(d.!qGz  
approved assets 核准资产  QV h4  
approved basket stock 认可一篮子证券 !e
Ao  
approved budget 核准预算 (x"BR  
approved charitable donation 认可慈善捐款 dWXstb:[  
approved charitable institution 认可慈善机构 cXR1grz  
approved currency 核准货币；认可货币 (]RM6i7  
approved estimates 核准预算 Q.9qImgN  
approved estimates of expenditure 核准开支预算 5GA\xM-  
approved overseas insurer 核准海外保险人 LAP6U.m'd  
approved overseas trust company 核准海外信托公司 nI/kw%<  
approved pooled investment fund 核准汇集投资基金 3#vinz  
approved provident fund scheme 认可公积金计划 "F3]X)}  
approved provision 核准拨款 HxBm~Lcqy  
approved redeemable share 核准可赎回股份 mCs#.%dU  
approved regional stock 认可地区性证券 \":?xh_H  
approved retirement scheme 认可退休金计划 E]J:~H'Er  
approved subordinated loan 核准附属贷款 yMZHUd  
arbitrage 套戥；套汇；套利 Ja]?&j  
arbitrageur 套戥者；套汇者 Z1ALq5  
arbitrary amount 临时款项 kW`r=u  
arrangement 措施；安排；协定 OFGsjYLw  
arrears 欠款 5jgdbHog]  
arrears of pay 欠付薪酬 j}BHj.YuP  
arrears of revenue 逾期未收税款；逾期未收的帐项 { F'Kk\f%:  
articles of association 组织章程；组织细则；组织章程细则 ?\U!huu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yJ
sH=5A  
ascertainment of profit 确定利润 &f>eQS=(  
"Asia Clear" “亚洲结算系统” l{:a1^[>y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 j7MO'RX`&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Xt{*N-v\  
Asian Development Fund [ADF] 亚洲发展基金 /w8"=6Vv~  
Asian dollar bond 亚洲美元债券 \eGKkSy  
Asian dollar market 亚洲美元市场 E"%2)  
Asian dollar rate 亚洲美元利率 Aj9Ji"18za  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 YC=S5;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T# lP!c  
asked price 沽盘；喊价；索价；卖方报价 WKpA|  
assessable income 应评税入息 !mRx$ %ul  
assessable loss 应评税亏损 q8Nn%o=5V  
assessable profit 应评税利润 nx:KoB"ny  
assessable value 应评税值 FP#FB$eP  
assessed profit 估定利润 .lBgp=!  
assessed value 经评估价值 !)qQbk  
assessment 评税；评定；估价；评税单 e8h,,:l3j  
assessment number 评税编号；估价编号 '~ 4pl0TWc  
assessment of additional tax 补加税评税 T"T;`y@(  
assessment of performance 业绩评估；实绩评价 1AHx"e,;L  
Assessor 评税主任 e,k2vp!<&  
asset price bubbles 资产价格泡沫 /<&h@$NHH4  
asset-backed securities 具资产保证的证券 ?\/qeGW6G  
assets accretion 资产增值 1^dJg8  
assets and liabilities 资产与负债 _TUt9}  
assets betterment statement 资产递增表；资产改进表 $&Kq*m 0g  
assets lending 实物放款；有抵押贷款 PF`rWw  
assets of the company passing on the death 死者去世时转移的公司资产 {SZ% Xbo  
assets pledged as security for liabilities 用作负债抵押的资产 <w>/^|]#  
assets portfolio 资产投资组合 ?Pwx~[<1""  
assets price 资产价格 LF?P> 1%-  
assets quality 资产质素 ~:lKS;PRuK  
assets realization 资产变现 EPX8Wwf  
assets refinancing arrangement 资产再集资安排 6al=Cwf  
assets securitization 资产证券化 >Z Ke  
assets situated outside Hong Kong 在香港以外地方的资产 S'U@X  
assets stripping 削减资产；拆卖资产 zSv^<`X3  
assets value 资产值 tfkr+ /  
assignee 承让人 a$9A(Pte  
assignment 转让；转让书；转让契 3Z>YV]YbeU  
assignment of interest 权益转让 JI|6B  
assignment of letters patent and trade mark 专利证书及商标转让 Ogg#jx(4  
assignment of property 物业转让；物业转让书 /%n`V  
assignment right 转让权 |xr\H8:(!  
assignor 转让人 1%J.WH6eQ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 `Zz uo16  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;pJ2V2 g8  
associate member 附属会员 ogeL[7  
associated body corporate 相联法人团体 64j|}wJ$  
associated company 相联公司；联属公司 sk2%  
associated corporation 相联法团 _7kM]">j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6<Hu8$G|  
公认会计师公会〔英国〕 /^#G0f*N  
Association of Futures Exchange Brokers 香港期货经纪协会 R4e&^tI@*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7m9"8   
association of underwriters 承保人组织 )F pJ1  
assumption of control 接管 &hV Zx  
assurance 担保；保险；转易；转易书 !OcENV  
assurance of interest 权益的转易 ,Vd7V}t  
at 19XX price 按一九ＸＸ年价格计算 0{^H]Y  
at a discount 按赔价计算；按贴水价格计算；打折扣 x.$1<w64t  
at a premium 按溢价计算；按升水价格计算 Qbeeq6  
at call 通知付款；按通知 zz_[S{v!#  
at constant market price 按固定市价计算 "DSPPE&[c  
at constant price 按固定价格计算 5V-jMB  
at cost 按成本计算 $R^AEa7  
at current market price 按当时市价计算；按现时市价计算 kGN||h  
at current price 按当时价格计算；按现时价格计算 pKJK9@Ad  
at factor cost 按要素成本计算；按生产要素成本计算 LD(C\  
at money-of-the-day price 按付款当日价格计算 V/"}ku  
at or better 按指定或较佳价位〔买卖指令〕 /&Jv,[2kV  
at par 按面值计算；平价 z,*:x4}F  
at sight 见票即付 4p)e}W*  
at the close 按收市盘 $E(XjuS  
at the opening 按开市盘 _qWC4NMF(  
attestation 见证；见证条款 9 1P4:6  
at-the-money option 平价期权 V*65b(q)  
attorney 受权人；受托代表人 AxCI 0  
attornment 新拥有人承认书 PI|`vC|yy&  
attributable profit 可归属利润 VY'Q|[  
attributable share value 可归属股份价值 ; !$m1
 
Auckland Stock Exchange 奥克兰证券交易所 dEp/dd~(&  
auction 拍卖  ?RD *1  
auctioneer 拍卖商 . p^xS6e{  
audit 审计；核数 A8?[6^%O|  
Audit Commission 审计署 ^uaFg`S  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^[-> )  
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〕 Y?Vz(udD  
audit review 帐目审查 o;`
!kIQ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 QLbMPS  
audited account 审计帐目；经审计的帐目 @qK<T  
audited annual account 经审计的周年帐目 ARL  
audited balance sheet 经审计的资产负债表 i(HByI  
auditor 核数师；核数主任；审计师 $W!]fcZlB  
auditor's certificate 核数师证明书；审计师证明书 <>4!XPo%J  
auditor's report 核数师报告；审计师报告 ;R[&pDx  
Aussie bond 澳元债券 zp=!8Av  
austerity budget 紧缩预算 }++5_Z_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h8^i\j  
Australia All Ordinaries Index 澳洲所有普通股票指数 K5 vNhA  
Australian Dollar [AUD] 澳元 -S; &Q'Mt  
Australian Options Market 澳大利亚期权市场 <fM>Yi5  
Australian Securities Commission 澳洲证券事务监察委员会 ValS8V*N1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ^Gz{6@TY5  
Australian Stock Exchange 澳大利亚证券交易所 &v#`t~  
Austrian Schilling [ATS] 奥地利先令 :d'65KMi  
authentication 认证；鉴证 [}""@?  
authority to purchase 委托购买证；委购书 ,5-Zb3\  
authorization 认可；核准；授权；授权书 }.%s xw  
authorization by direction 指示授权 ;;LuU<,$  
authorization by instruction 指令授权 4nX(:K}>  
authorization by warrant 令状授权 UR>_)*  
authorization of unit trust 单位信托的认可 sp8[cO=  
authorized agent 指定代理人 qw:9zYG}qW  
authorized capital 法定资本 T_L6 t66I  
authorized clerk 出市员 yMIT(  
authorized dealer 认可交易商 =Nl5{qYz^&  
authorized financial institution 认可财务机构
;9rTE|n  
authorized fund 认可基金 lL2-.!]R  
authorized fund house 获授权的基金公司；认可基金公司 l]vohLz 3!  
authorized institution 认可机构 fykI,!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^!@*P,'I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]Ti$ztJ  
authorized insurer 获授权保险人；获认可承保人 cS~!8`Fwy  
authorized investment 特准投资项目 _Y YP4lEL  
authorized person 获授权人 mrnxI#6  
authorized representative 获授权代表 +Hy4s[_|  
authorized share capital 法定股本 ATO 5  
automated quotation system 自动报价系统 nGZ\<-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ff/Ig]Lb  
自动交易系统〔香港期货交易所有限公司〕 r%!FmS<  
automatic adjustment mechanism 自动调整机制 mq`5w)S)\o  
automatic adjustment system 自动调整系统 T0L+z/N_m.  
Automatic Clearing House 自动票据交换所 A#:8X1w  
automatic exchange rates accumulation system 自动化汇率累集系统 5fq.*1f  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 cqg=8$RB  
automatic teller machine [ATM] 自动柜员机 {(HxG4~  
autopay 自动转帐 8*k oxS  
available assets 可用资产 RV]a%mVlM  
available fiscal reserve 现存财政储备 BD1K H;  
available profit 可用利润 eJf>"IF-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 , ,{6m d  
average 平均；平均数；海损 3LfTGO  
average basic salary 平均基本薪金 B007x{-L  
average consumer expenditure 平均消费开支；一般消费开支 B/u*<k4  
average cost 平均成本 T+W3_xISX  
average cost of land production 增辟土地平均成本 8on[%Vk  
average daily turnover 平均每日成交额 JFJIls  
average daily wage rate 平均每日工资率 oQBiPN+v.3  
average expenditure pattern 平均开支模式 1,u{&%yL"w  
average growth rate 平均增长率 D5[VK`4Z  
average net fixed assets 固定资产平均净值 n`#+L~X  
average of relatives 相对价格平均数 z\h,SX<U  
average price 平均价格 W8uVd zQ  
average propensity to consume 平均消费倾向；一般消费倾向 %QE5<2k  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8DL hk  
average rate 平均率 4^MSX+zt  
average revenue 平均收入；平均收益 ^^Bm$9  
average stock 平均库存；平均存货 j/`Up  
average yearly rent 平均年租 U$@83?O{iM  
avoidance of double taxation 避免双重课税 49y*xMn  
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 {SHqW5VX  
G/%Ubi6%  
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