一些有用的会计术语(也不知道发的地方对不对)A

A: I+g[ p  
A share Ａ股；甲类股份 J)"g`)\2+  
abatement of tax 减税；减扣免税额 7^*[XH  
ABN AMRO Bank N.V. 荷兰银行 1PnWgu  
above-the-line expenditure 线上项目支出；经常预算支出 mQqv{1  
above-the-line receipt 线上项目收入；经常预算收入 u
!DAeE  
ABSA Asia Limited 南非联合亚洲有限公司 6%t>T~x  
absolute change 绝对数值变更 eZk4$y  
absolute expenditure 实际开支 3PgiV%]  
absolute guideline figure 绝对准则数字 zD%@3NA4
1  
absolute interest 绝对权益 HL34pmc  
absolute order of discharge 绝对破产解除令 I'>r  
absolute profit margin 绝对利润幅度 $pGdGV\H  
absolute value 实值；绝对值 o<\9OQ0  
absolutely vested interest 绝对既得权益 |Y|gT*v  
absorbed cost 已吸收成本；已分摊成本 t-3y`31i.  
absorption 吸收；分摊；合并 7qT>wCVT  
absorption rate 吸收率；摊配率；分摊率 1:VbbOu->V  
ACB Finance Limited 亚洲商业财务有限公司 TaTs-]4  
acceptable form of reciprocity 合理的互惠条件 kZJ.G  
acceptable rate 适当利率；适当汇率 )ND%MYJSq  
acceptance agreement 承兑协议 g}Esj"7  
acceptance for honour 参加承兑 < rqFBq8  
acceptor 承兑人；接受人；受票人 r'~^BLT`#  
acceptor for honour 参加承兑人 ExJexjOWI^  
accident insurance 意外保险 ~.L\f%<  
Accident Insurance Association of Hong Kong 香港意外保险公会 WC *e#QP  
accident insurance scheme 意外保险计划 '980.  
accident year basis 意外年度基准 NB[(O#  
accommodation 通融；贷款 J8:f9a:|M  
accommodation bill 通融票据；空头票据 wR*>9LjeG  
accommodation party 汇票代发人 6im!v<1Qx  
account balance 帐户余额；帐户结余 ~T'Ri=  
account book 帐簿 lx"#S'^~  
account collected in advance 预收款项 QGpAG#M9?  
account current book 往来帐簿 568qdD`PS  
account of after-acquired property 事后取得的财产报告 2c4x=%  
account of defaulter 拖欠帐目 Q{"QpVY8  
account payable 应付帐款 sm>5n_Vw  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Vi o ~2  
account receivable 应收帐款 [mJmT->  
account receivable report 应收帐款报表 `am]&0g^+(  
account statement 结单；帐单；会计财务报表 s
fwlv^  
account title 帐户名称；会计科目 #CYDh8X<i  
accountant's report 会计师报告 "Acc]CqH*  
Accountant's Report Rules 会计师报告规则 LCf)b>C*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /swNhDQ"o  
Accounting Arrangements 《会计安排》 di5>aAJ)D  
accounting basis 会计基础 N6wCCXd  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]> 36{k]&  
Accounting Circular 《会计通告》 ic]b"ItD  
accounting class 会计类别 0}d^UGD  
accounting date 记帐日期；会计结算日期 = gbB)u-Pc  
accounting for money 款项核算 W]U},g8Z  
Accounting Officer 会计主任 @Wb_Sz4`  
accounting period 会计报告期；会计期 2qkZ B0[  
accounting policy 会计政策；会计方针 o2vBY]Tj  
accounting practice 会计惯例 !Ey=  
accounting principle 会计准则 ^qP}/H[QT  
accounting record 会计记录 32KL~32Y  
accounting report 会计报告 UoSzxL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i9Tq h  
Accounting Society of China 中国会计学会 W`2Xn?g  
accounting statement 会计报表 Y&JK*d  
accounting system 会计制度；会计系统 n13#}i{tm  
accounting transaction 会计事项；帐务交易 "x P2GZ  
accounting treatment 会计处理 1*o=I-nOa  
accounting year 会计年度 YN>k5\M_v  
accretion 增值；添加 MrGq{,6C  
accrual 应计项目；应累算数目
>*FHJCe  
accrual basis 应计制；权责发生制 XwNJHOaF  
accrual basis accounting 应计制会计；权责发生制会计 5B76D12  
accrue 应累算；应计 C~:@ETcbil  
accrued benefit 应累算利益 JX!@j3  
accrued charges 应计费用 &3t[p=  
accrued cumulative preference share dividend 应累算的累积优先股股息 3j2#'Jf|:  
accrued expenses 应累算费用 Nt5`F@;B  
accrued interest payable 应付利息；应计未付利息 Hz6tk9;w  
accrued interest receivable 应收利息；应计未收利息 r3_O?b  
accrued right 累算权益 yoc;`hO-  
accruing profit 应累算的利润 Z2cumx(  
accumulated fiscal reserve 累积财政储备 Sq Y$\&%  
accumulated profit 累积利润；滚存溢利 2V6kCy@V  
accumulated reserve 累积储备 eK)R=M@i  
accumulation of surplus income 累积收益盈余 mIy|]e`SJ  
acquired assets 既得资产 8\H*Z2yF+  
acquisition 收购；购置；取得 ~ WO  
acquisition cost 购置成本 8nSEAr~  
acquisition expenses 购置费用 Jv+N/+M47  
acquisition of 100% interest 收购全部股权 yy*8Aw}  
acquisition of control 取得控制权 jFr[T  
acquisition of fixed assets 购置固定资产 d%wy@h  
acquisition of shell “买壳” bh&Wy<Y  
acquisition price 收购价 8M,AFZ>F  
act of God 天灾 :psP|7%|  
acting partner 执事合伙人 ?n0Z4 8%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 l1?$quM^V  
active partner 积极参与的合伙人 `{GI^kgJ9  
active trading 交投活跃 P56B~M_  
actual circulation 实际流通 *@1(!A  
actual cost 实际成本 V@C8HTg  
actual expenditure 实际开支；实际支出 k/;%{@G)  
actual income 实际入息；实际收入；实际收益 K\3N_ztu  
actual market 现货市场 )5NjwL
s  
actual price 现货价；实际价格 tzn+ M0'  
actual profit 实际利润 lH#C:n  
actual quotation 实盘；实际价位；实际报价 `EJ.L6j$'  
actual year basis 按实际年度计算 .4&pi  
actuals 实货 ^ b`wf"A  
actuarial investigation 精算调查 2f8\Osn>m  
actuarial principle 精算原则 }\$CU N  
actuarial report 精算师报告 BD.>aAi!  
Actuarial Society of Hong Kong 香港精算学会 Q%*987i  
actuarial valuation 精算师估值 d(X/N2~g  
actuary 精算师 HkL`- c0  
ad referendum agreement 暂定协议；有待覆核的协定 "z6xS;  
ad valorem duty 从价税；按值征税 |3{"ANmm'  
ad valorem duty system 从价税制 WNmG
'hlA  
ad valorem fee 从价费 N R0"yJV>  
ad valorem tariff 从价关税 nd4Z5=X  
additional allowance 额外免税额 fb*h.6^y9  
additional amount for unexpired risk 未过期风险的额外款额 2.>aL  
additional assessable profit 补加应评税利润 Q dPqcw4+X  
additional assessment 补加评税 JOUZ"^v  
additional commitment 额外承担 FMNT0  
additional commitment vote 额外承担拨款 `$oy4lDKQ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p`I[3/$3  
additional dependent parent allowance 供养父母额外免税额 m*f"Y"B.1I  
additional provision 额外拨款 =euMOs  
additional stamp duty 附加印花税 .X](B~\!  
additional tax 补加税罚款；补加税款 Qt+i0xd  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 b2 5.CGF  
adjudged bankrupt 被裁定破产 \Aq$h:<  
adjudicated bankrupt 裁定破产人 Zb4+zps^-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m<liPl uv  
adjudication of bankruptcy 裁定破产；宣告破产 L4t(Y7  
adjudication of insolvency 裁定无力偿还债务 AdgZau[Y6  
adjusted actual 经调整的实数；调整后的实数 iz-B)^8.  
adjusted current assets 经调整的流动资产；调整后的流动资产 \'9(zbvz9  
adjusted figure 经调整的数字；调整后的数额 uy'qIq  
adjusted liabilities 经调整的负债；调整后的负债 Q*54!^l+_r  
adjusted loss 经调整的亏损；调整后的亏损 #i'wDvhol  
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 dzRnI*  
adjusted profit 经调整的利润；调整后的利润 7zcmv"`  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;#XF.l,u  
adjusted value 经调整的价值；调整后的价值 <To$Hb,NP  
adjustment 调整；修订；理算〔保险〕 F6Ne?[b  
adjustment centre 调剂中心 %)#yMMhR  
adjustment lag 调整过程的时间差距；调整时差 >z|bQW#2  
adjustment mechanism 调整机制 5I>a|I!j  
adjustment of loss 亏损调整 dIq*"Ry+~  
adjustment process 调整过程；调整程序 jb83Y>  
adjustment range 调整幅度 K3.z>.F'h  
administered exchange rate 受管制汇率 k@ So l6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 `P/87=h  
administration expenses 行政费用 ^9zlxs`<d  
administration fee 手续费；行政费 ZuNUha&a  
administration in bankruptcy 破产管理 9
M90X8  
administration order 遗产管理令 $g&_7SJ@  
administrator 管理人；遗产管理人 yW]>v>l:Eg  
administrator of the estate 遗产管理人 Hg04pZupN  
admission of debt 债项承认书 oH"VrS 6  
admission of proof 接纳债权证明 E0*62OI~O  
advance 放贷款项；垫付款项；预支款项；预付款项 ecMpU8}rR  
advance account 暂支帐目；预付款帐户 Ie7S'.Lmq  
advance compensation 预付补偿金 q${+I(b,  
advance from shareholder 股东垫款 n3_|#1Qu  
advance pending reimbursement 预支以待日后付还 %{B4M#~  
advanced economy 先进经济体系 A)80qx:  
advancement 预付；预付财产 7TB&Q*Zf  
advances warrant 垫款令 cMoBYk  
advancing 贷出 W_bA.zT{  
adverse balance 逆差 XES$V15  
adverse exchange 逆汇 2= )V"lR\  
advertisement addressed to shareholders 在报章刊登的致股东通告 J 7HOSFwXn  
advice for collection 托收通知书 RHu4cK!5  
advice of drawing 提款通知书；汇票通知书 RH^;M-'  
advice of payment 付款通知 Im"8+756  
Advisory Committee [Securities and Futures Commission] Fgw$;W  
谘询委员会〔证券及期货事务监察委员会〕 5 D[`nU}  
Advisory Committee on Diversification 经济多元化谘询委员会 q-r5zGI  
affidavit 誓章；遗产申报誓章 =6d'/D#J  
affidavit of no receipt 述明无收款的誓章 /}Ct2w&<k  
affiliate 联号；联营公司；附属公司 Q;k D Jo  
affiliated company 附属公司；联号；联营公司 @g]>D  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 S76xEL  
affordability 负担能力 $VJE&b  
African Development Bank [AfDB] 非洲开发银行 4bq+(CI6  
after-acquired property 事后取得的财产 \F9HsR6  
after-hours dealing 市后交易 6g)X&pZ  
after-tax profit 税后盈利；税后利润；税后溢利 j)mi~i*U  
agency agreement 代理协议 ?8ady% .ls  
agency expenses 代理机构的开支 rI'kZ0&  
agency fee 代理费 ,veo/k<"r8  
Agency Law 《代理法》 1[]V @P^  
agent 代理人；承销人 ]T>|Y0|  
agent of company 公司代理人 iUq{c+h  
agent's fee 代理人费；经纪费 {4B7a6
 
aggregate 总计；总数；总体数字 ')Qb,#/,%  
aggregate amount 总款额；总额 7,3 g{
8  
aggregate assets and liabilities 总体资产与负债 e/Y&d9` I  
aggregate at constant price 按固定价格计算的总体数字 F$HL\y  
aggregate demand 总需求 GXwQ )P5]  
aggregate gross position 总持仓量 yPks,7U  
aggregate limit 总限额 1>
)uI@?Rb  
aggregate of salaries tax 合计薪俸税 ]htx9ds=  
aggregate performance 总体表现；总体业绩 \79aG3MyK  
aggregate supply 总体供应 BWLeitS/  
aggregate surplus 总盈余 7!A3PDAe  
aggregate total 整体总额 Q5c13g2
(c  
aggregate value 总值；合计价值 X=[`+=  
aggregated basis 合计基准 k8w:8*y'.  
aggregated net chargeable income 合计应课税入息实额 4`p[t;q  
aggregation 合并计算；合计；总和 {PkPKp  
aggregation of incomes of husband and wife 夫妇入息合并计算 I@uin|X  
aggregation of property 财产的总和 
DG/<#SCF  
agio 差价；贴水 U?8X]  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 r?R!/`f  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n:[LsbTk  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 7!q.MOYm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ka<rlh<h  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 }qN   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment t Z]b0T(e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,%]xT>kH  
agreement for a settlement 授产协议 fH 0&Wc3yC  
agreement for assignment 转让协议 WZf}1.Mh*  
agreement for sale 售卖协议；买卖协议 `_E@cZ4  
agreement for sale and purchase 买卖协议 fYzZW  
agreement for the payment of interest 支付利息协议 ,S7M4ajVZB  
agreement for the repayment of money 还款协议 aq$adPtu  
agreement of reinsurance 再保险协议 (@cZmU,  
Agricultural Bank of China 中国农业银行 +f\r?8s  
air passenger departure tax 飞机乘客离境税 j12khp?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Wa'
m]J  
airport tax 机场税 r~sQdf  
alcohol duty 酒精税 '+iqbcUd,  
alienation 让与；让渡；转让 qdwjg8fo4Z  
alimony 生活费；赡养费 cB4p.iO   
All Ordinaries Index [AOI] 所有普通股指数 e2Df@8>  
all risks 全险；综合险 O^4Ko}  
All Sales Record for Stock Market 《股票市场成交报告》 JDm7iJxc_  
Allied Capital Resources Limited 新联财务有限公司 UP@-@syGw  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g({dD;  
allocation letter 拨款信件 *!u a?  
allocation of fund 分配款项；预留款项 ?q hme   
allocation of profit 利润分配；溢利分配 qj<_*  
allocation warrant 拨款令 |^t8ct?x~  
allotment 分配；配股 d1/uI^8>  
allotment notice 股份配售通知；配股通知 Q);^gV  
allotment of shares 股份分配 /Avl&Rd  
allowable 可获宽免；免税的 E{E%nXR)  
allowable business loss 可扣除的营业亏损 :\,3=suWq  
allowable expenses 可扣税的支出 X-J<gI(Y  
allowance 免税额；津贴；备抵；准备金 Ng1uJa[k!d  
allowance for debts 债项的免税额 XkuZ2(  
allowance for depreciation by wear and tear 耗损折旧免税额 yWZ%|K~$  
allowance for funeral expenses 殡殓费的免税额 qb$f,E[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X]v.Yk=wu  
allowance for repairs and outgoings 修葺及支出方面的免税额 k?ksv+e\
 
allowance to debtor 给债务人的津贴 KHt.g`1:R  
alteration of capital 资本更改 `+EjmY  
alternate trustee 候补受托人 pYaq1_<+  
amalgamation 合并 ]z5gC`E0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H
v<jf38  
ambit of charges 征税范围；收费范围 5Y(f7,JX  
amended valuation 经修订的估值 qY%{c-aMA  
American Commodities Exchange 美国商品交易所 TkV*^j5
 
American Express Bank Limited 美国运通银行 e"6!0Py#*  
American Stock Exchange 美国证券交易所 2B&|0&WI  
amortization 摊销 s(M8 Y  
amount due from banks 存放银行同业的款项 x)!NB99(tC  
amount due from banks abroad 存放海外银行同业的款项 s9b 6l,Z  
amount due from holding companies 控股公司欠款 Wo~#R   
amount due from local banks 存放本港银行同业的款项 y1+~IjY  
amount due to banks 银行同业的存款 ee{8C~  
amount due to banks abroad 海外银行同业的存款 O;~dao  
amount due to holding companies 控股公司存款 Pdw[#X<[`  
amount due to local banks 本港银行同业的存款 9Sk?tl
 
amount due to outport banks 外埠银行同业的存款 -<.b3Mh  
amount for note issue 发行纸币的款额 mqb6MnK -  
amount of bond 担保契据的款额 e$y VV#  
amount of consideration 代价款额 :
{KoZd  
amount of contribution 供款数额 {;XO'  
amount of indebtedness 负债款额 aC=D_JJ
\  
amount of principal of the loan 贷款本金额 )]3(ue  
amount of rates chargeable 应征差饷数额 5<KY}  
amount of share capital 股本额 rg{|/ ;imT  
amount of sums assured 承保款额 |HMpVT-;j  
amount of variation 变动幅度 >s+*D=k  
amount of vote 拨款数额 $r87]
y!  
amount payable 应付款额 E0a &1j  
amount receivable 应收款额 =)9@rV&~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1b-_![&]1  
analysis 分析 a5# B&|#q  
ancillary risk 附属风险 U>s$}Y:+Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 [p# }=&d  
annual accounting date 年结日期 yZ]u{LJS  
annual allowance 每年免税额；年积金；年度津贴；年津 JJ$q*  
annual balance 年度余额 a'2^kds  
annual disposable income 每年可动用收入 CN, oH4IU  
annual estimates 周年预算 ]:vo"{*C  
annual fee 年费 'vUx4s  
annual general meeting 周年大会 
^z\*; f  
annual growth rate 年增率；每年增长率 6!^&]4  
annual long-term supplement 长期个案每年补助金 smN|r  
annual pensionable emolument 可供计算退休金的年薪 #DFfySH)A  
annual report 年报 /htM/pR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I?!7]Sn$  
annual return 周年报表；周年申报表；每年报税表格 yxz"9PE/P  
Annual Return Rules 《周年报表规则》 f]Q`8nU  
annual review of consumer prices 每年消费物价回顾 sHQ82uX  
annual roll-forward basis 逐年延展方式 %\2w 1  
annual salary 年薪 26Jb{o9Z<  
annual statement 年度报表；年度决算表 .y~vn[qN  
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 ;VAHgIpx;  
annuitant 年金受益人 zwa%$U  
annuity 年金 K6l{wyMb|  
annuity contract 年金合约 ~t-!{F  
annuity on human life 人寿年金 Vy7o}z`  
antecedent debt 先前的债项 eAD
uk!Iq  
ante-dated cheque 倒填日期支票 j"c30AY  
anticipated expenditure 预期开支 @?r[ $Ea1M  
anticipated net profit 预期纯利  N\9Wxz$  
anticipated revenue 预期收入 <|MF\D'  
anti-inflation measure 反通货膨胀措施 QZs ]'*=#  
anti-inflationary stance 反通货膨胀立场 a{FCg%vD)  
apparent deficit 表面赤字 =~f\m:Y  
apparent financial solvency 表面偿债能力 }hy, }2(8  
apparent partner 表面合伙人  F6\Hqv  
application for personal assessment 个人入息课税申请书 QFtf.")[.  
application of fund 资金应用 
X|w[:[P  
application to release as liquidator and to destruct the books of accounts and documents mWPA]g(  
申请免除清盘人职务及毁灭帐簿与文件 l@OY8z-_  
appointed actuary 委任精算师 wfXm(RYM  
appointed auditor 委任核数师；委任审计师  nW*D  
appointed trustee 委任的受托人 E'O[E=  
appointer 委任人 zZax![Z  
apportioned pro rata 按比例分摊 t+?m<h6w;l  
apportionment 分配；分摊 n$oHr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9Oe~e
 
apportionment formula 分摊方程式 q/lQEfR  
apportionment of estate duty 遗产税的分摊 ?' :v):J}  
appraisal 估价；评估 awic9uMH  
appreciable growth 可观增长 BQ7p<{G  
appreciable impact 显着影响 H]x-s  
appreciable increase 可观增长 %P2l@}?a  
appreciation 增值；升值 = olmBXn/  
appreciation against other currencies 相对其他货币升值 yxx'g+D*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GF=rGn@,)`  
appreciation tax 增值税 B3V;  
appropriation 拨款；拨用；拨付 HDY2<Hzc  
appropriation account 拨款帐目 EDf"1b{PX  
Appropriation Bill 拨款法案 0;V "64U  
appropriation-in-aid system 补助拨款办法 ,p\:Z3{ZH  
approved assets 核准资产 Adma~]T9  
approved basket stock 认可一篮子证券 L
" GQQ  
approved budget 核准预算 =W_Pph  
approved charitable donation 认可慈善捐款 k:qS'  
approved charitable institution 认可慈善机构 .*(xkJI3  
approved currency 核准货币；认可货币 %HAforH  
approved estimates 核准预算 V6IC
R{y<3  
approved estimates of expenditure 核准开支预算 4fyds< f  
approved overseas insurer 核准海外保险人 8*iIJ   
approved overseas trust company 核准海外信托公司 UTL
uzm  
approved pooled investment fund 核准汇集投资基金 5u89?-UD  
approved provident fund scheme 认可公积金计划 P`xQL  
approved provision 核准拨款 !|#W,9  
approved redeemable share 核准可赎回股份 ?~p]Ey}~9  
approved regional stock 认可地区性证券 w4fz!l]  
approved retirement scheme 认可退休金计划 P<5v\\  
approved subordinated loan 核准附属贷款 `UK'IN.il  
arbitrage 套戥；套汇；套利 ]9P2v X   
arbitrageur 套戥者；套汇者 #@3&1}J/  
arbitrary amount 临时款项 n,_q6/!  
arrangement 措施；安排；协定 <Cbi5DtR  
arrears 欠款 NrK.DY4  
arrears of pay 欠付薪酬 &{uj3s&C   
arrears of revenue 逾期未收税款；逾期未收的帐项 ls*bCe  
articles of association 组织章程；组织细则；组织章程细则 H6t'V%Ys  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _*m<Z;Et  
ascertainment of profit 确定利润 e>] gCa  
"Asia Clear" “亚洲结算系统” =+z+`
ot  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NtfzAz/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 aVvma=  
Asian Development Fund [ADF] 亚洲发展基金 Id}/(Pkq  
Asian dollar bond 亚洲美元债券 {gkzo3  
Asian dollar market 亚洲美元市场 EQTJ=\WFF  
Asian dollar rate 亚洲美元利率 6^l|/\Y{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?-Zl(uX  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 J^V}%N".  
asked price 沽盘；喊价；索价；卖方报价 s ]XZQr%  
assessable income 应评税入息 / :z<+SCh  
assessable loss 应评税亏损 x=M%QFe  
assessable profit 应评税利润 sW^e D;  
assessable value 应评税值 Ht9QINo  
assessed profit 估定利润 *t%Z'
IA  
assessed value 经评估价值 U5RLM_a@M  
assessment 评税；评定；估价；评税单 >_J9D?3S  
assessment number 评税编号；估价编号 e1OGGF%En  
assessment of additional tax 补加税评税 n(h9I'V8)F  
assessment of performance 业绩评估；实绩评价 90[6PSXk  
Assessor 评税主任 [2$mo;E?  
asset price bubbles 资产价格泡沫 ?`lD|~  
asset-backed securities 具资产保证的证券 \5iMr[s  
assets accretion 资产增值 RH}i=  
assets and liabilities 资产与负债 DEw>f%&4  
assets betterment statement 资产递增表；资产改进表 tP][o494\&  
assets lending 实物放款；有抵押贷款 B%^W$7 q  
assets of the company passing on the death 死者去世时转移的公司资产 bt{b%r  
assets pledged as security for liabilities 用作负债抵押的资产 Ls`[7w  
assets portfolio 资产投资组合 0H/)wy2ym  
assets price 资产价格 9$?Sts}6&  
assets quality 资产质素 JyO2P  
assets realization 资产变现 )UCc!  
assets refinancing arrangement 资产再集资安排 Iz^vt#b  
assets securitization 资产证券化 &.l^>#  
assets situated outside Hong Kong 在香港以外地方的资产 hGy[L3{  
assets stripping 削减资产；拆卖资产 1.tAl6]  
assets value 资产值 vvI23!H  
assignee 承让人 2Onp{,'}  
assignment 转让；转让书；转让契 :o 8XG  
assignment of interest 权益转让 S54q?sb_  
assignment of letters patent and trade mark 专利证书及商标转让 TtQ'I}7q  
assignment of property 物业转让；物业转让书 ({OQ JBC  
assignment right 转让权 "vka7r  
assignor 转让人 XkPE%m_5D  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 = ;cTm5d;T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {sfA$ d0  
associate member 附属会员 )Yu  
associated body corporate 相联法人团体 er8T:.Py  
associated company 相联公司；联属公司 ; I;&O5Y  
associated corporation 相联法团 SF=TG84<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =(]Z%Q-V  
公认会计师公会〔英国〕 &,l(2z[  
Association of Futures Exchange Brokers 香港期货经纪协会 8c\\-{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 M ui\E  
association of underwriters 承保人组织 xG(xG%J  
assumption of control 接管 bu9.HvT'  
assurance 担保；保险；转易；转易书 GXp`yK9c  
assurance of interest 权益的转易 J= [D'h  
at 19XX price 按一九ＸＸ年价格计算 yAiO._U  
at a discount 按赔价计算；按贴水价格计算；打折扣 j'k <  
at a premium 按溢价计算；按升水价格计算 j
sFfrS"*  
at call 通知付款；按通知 jF}-dfe  
at constant market price 按固定市价计算 L^jjf8_  
at constant price 按固定价格计算 "Ccyj/  
at cost 按成本计算 16
ZyLt  
at current market price 按当时市价计算；按现时市价计算 H76iBJ66  
at current price 按当时价格计算；按现时价格计算 s IFE:/1,  
at factor cost 按要素成本计算；按生产要素成本计算 g<N;31:c\  
at money-of-the-day price 按付款当日价格计算 ^)(-7H  
at or better 按指定或较佳价位〔买卖指令〕 B<Q)z5KK  
at par 按面值计算；平价 0NeIQr1N_  
at sight 见票即付 *`q?`#1&&.  
at the close 按收市盘 ", p5}}/  
at the opening 按开市盘 %tMx48'N  
attestation 见证；见证条款 lSg[
7lt  
at-the-money option 平价期权 !:PiQ19 'u  
attorney 受权人；受托代表人 -.Blj<2ah  
attornment 新拥有人承认书 _%[po%]  
attributable profit 可归属利润 YF)]B|I  
attributable share value 可归属股份价值 mqj-/DN6*  
Auckland Stock Exchange 奥克兰证券交易所 ~Pj q
3etk  
auction 拍卖 (3"N~\9m  
auctioneer 拍卖商 %.m+6 zaF  
audit 审计；核数 ZTibF'
\5N  
Audit Commission 审计署 D4b-Y[/"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] VV{>Kq+&,v  
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〕 aeISb83Y|  
audit review 帐目审查 }T0O~c{$i  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 PY;tu#W!%  
audited account 审计帐目；经审计的帐目 Khb Ku0Z  
audited annual account 经审计的周年帐目 #R>x]Nt}  
audited balance sheet 经审计的资产负债表 jU $G<G  
auditor 核数师；核数主任；审计师 jsQHg2Vd  
auditor's certificate 核数师证明书；审计师证明书 _jc_(;KPF  
auditor's report 核数师报告；审计师报告 @c-  
Aussie bond 澳元债券 +fvD1xHI  
austerity budget 紧缩预算 qJag>OY  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m):*>o55  
Australia All Ordinaries Index 澳洲所有普通股票指数 !> =ybRe  
Australian Dollar [AUD] 澳元 64mg:ed&  
Australian Options Market 澳大利亚期权市场 8IA1@0n&  
Australian Securities Commission 澳洲证券事务监察委员会 m<49<O6o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 RC/45:hZZ  
Australian Stock Exchange 澳大利亚证券交易所 (6.uNLr  
Austrian Schilling [ATS] 奥地利先令 M.K^W`  
authentication 认证；鉴证 XC5/$3'M&  
authority to purchase 委托购买证；委购书 EJ>&\Iq  
authorization 认可；核准；授权；授权书 fZezDm(Q  
authorization by direction 指示授权 6Cz O ztn  
authorization by instruction 指令授权 qVKdc*R-  
authorization by warrant 令状授权 o K>(yC[  
authorization of unit trust 单位信托的认可 WR3,woo  
authorized agent 指定代理人 `sCn4-$8  
authorized capital 法定资本 ,sIC=V +  
authorized clerk 出市员 A#6zINK#B  
authorized dealer 认可交易商 (-g*U#  
authorized financial institution 认可财务机构 8Z0x*Ssk  
authorized fund 认可基金 @zC6
`  
authorized fund house 获授权的基金公司；认可基金公司 d\ 8v VZ  
authorized institution 认可机构 W&=OtN U!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 p]%di8&;N  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =C2sl;7~*  
authorized insurer 获授权保险人；获认可承保人 K Ax=C}9  
authorized investment 特准投资项目 }b1FB<e]  
authorized person 获授权人 #]x3
(}3W  
authorized representative 获授权代表 VJ=>2'I  
authorized share capital 法定股本 X%
+lgm+  
automated quotation system 自动报价系统 R!%nzL@e&`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0_eqO'"  
自动交易系统〔香港期货交易所有限公司〕 mwo:+^v(  
automatic adjustment mechanism 自动调整机制 !(rAI  
automatic adjustment system 自动调整系统 QXZyiJX}  
Automatic Clearing House 自动票据交换所 `XhH{*Q"X  
automatic exchange rates accumulation system 自动化汇率累集系统 y-db CYMc  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {$,\Qg  
automatic teller machine [ATM] 自动柜员机 t|$jgM  
autopay 自动转帐 $8)XN-%(  
available assets 可用资产 P&uSh?[ ^  
available fiscal reserve 现存财政储备 )-26(aNGT  
available profit 可用利润 7IkPi?&{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 2}A)5P*K  
average 平均；平均数；海损 HMCLJ/  
average basic salary 平均基本薪金 =w!ik9  
average consumer expenditure 平均消费开支；一般消费开支 ~x
^y5[5{  
average cost 平均成本 Wk<fNHg  
average cost of land production 增辟土地平均成本 u0h%4f!X  
average daily turnover 平均每日成交额 _"ciHYHB
Q  
average daily wage rate 平均每日工资率 cvaG[NF  
average expenditure pattern 平均开支模式 l[Z o,4*  
average growth rate 平均增长率 R(d<PlZ  
average net fixed assets 固定资产平均净值 *qwN9b/!  
average of relatives 相对价格平均数 Xj 1Oxm42  
average price 平均价格 :YI5O/gsk?  
average propensity to consume 平均消费倾向；一般消费倾向 =3.dgtH  
average propensity to save 平均储蓄倾向；一般储蓄倾向 wX0D^)NtF  
average rate 平均率 kU[hB1D5  
average revenue 平均收入；平均收益 F#gA2VCm  
average stock 平均库存；平均存货 l!f_ +lv  
average yearly rent 平均年租 Qds<j{2  
avoidance of double taxation 避免双重课税 x%l(0K  
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 6sBt6?_T  
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