一些有用的会计术语(也不知道发的地方对不对)A

A: xwrleB  
A share Ａ股；甲类股份 4";[Xr{pW  
abatement of tax 减税；减扣免税额
2<+9lk  
ABN AMRO Bank N.V. 荷兰银行 }MV=t7x9+  
above-the-line expenditure 线上项目支出；经常预算支出 .Ue1}'v*,  
above-the-line receipt 线上项目收入；经常预算收入 YS&Q4nv-  
ABSA Asia Limited 南非联合亚洲有限公司 5I@2UvV8  
absolute change 绝对数值变更 0t}&32lL&  
absolute expenditure 实际开支 '|K408i   
absolute guideline figure 绝对准则数字 Uzd\#edxJ  
absolute interest 绝对权益 gR) )K)  
absolute order of discharge 绝对破产解除令 W RVm^  
absolute profit margin 绝对利润幅度 *.Ceb
%W7C  
absolute value 实值；绝对值 ZfN%JJ
Oz(  
absolutely vested interest 绝对既得权益 $v

+t~b  
absorbed cost 已吸收成本；已分摊成本 J;7O`5J  
absorption 吸收；分摊；合并 'x!
5fAy  
absorption rate 吸收率；摊配率；分摊率 Sf*b{6lcC  
ACB Finance Limited 亚洲商业财务有限公司 )}jXC4  
acceptable form of reciprocity 合理的互惠条件 j]5bs*G  
acceptable rate 适当利率；适当汇率 /0qLMlL$  
acceptance agreement 承兑协议 uvf}7  
acceptance for honour 参加承兑 )F) (Hg  
acceptor 承兑人；接受人；受票人 ln6Hr^@5  
acceptor for honour 参加承兑人 <Xr{1M D  
accident insurance 意外保险 l>O~^41[  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]\5?E }kd  
accident insurance scheme 意外保险计划 J-g<-!>RM  
accident year basis 意外年度基准 mdTCe HX  
accommodation 通融；贷款 d%:   
accommodation bill 通融票据；空头票据 ix]t>2r  
accommodation party 汇票代发人 s!j[Ovtx  
account balance 帐户余额；帐户结余 rt[w yz8  
account book 帐簿 3ud_d>  
account collected in advance 预收款项 I ;Sm<P7*  
account current book 往来帐簿 oMV<Yn_<  
account of after-acquired property 事后取得的财产报告 [~<X|_LG  
account of defaulter 拖欠帐目 %nfaU~IqK  
account payable 应付帐款 hln.EAW'Yc  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 CQx#Xp>=s  
account receivable 应收帐款 ub/9T-#l  
account receivable report 应收帐款报表 C.[abpc  
account statement 结单；帐单；会计财务报表 tmJ-2   
account title 帐户名称；会计科目 M &g1'zv?/  
accountant's report 会计师报告 ;L458fYs  
Accountant's Report Rules 会计师报告规则 E9IU,P6a  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +(-L  
Accounting Arrangements 《会计安排》 VNcxST15a  
accounting basis 会计基础 `'Af`u\R  
accounting by Official Receiver 破产管理署署长呈交的帐目 B~RVFc +  
Accounting Circular 《会计通告》 Pn*+g!`  
accounting class 会计类别 O:Ixy?b;Z  
accounting date 记帐日期；会计结算日期 Hq*\,`b&  
accounting for money 款项核算 R"9^FQ13  
Accounting Officer 会计主任 qQu}4Ye>  
accounting period 会计报告期；会计期 M(alc9tn  
accounting policy 会计政策；会计方针 <n)J~B^  
accounting practice 会计惯例 <B?@,S>  
accounting principle 会计准则 c0
5kHB$O  
accounting record 会计记录  TM1isZ  
accounting report 会计报告 +;P8QZK6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N
j<}t/e  
Accounting Society of China 中国会计学会 .m&JRzzV  
accounting statement 会计报表 2|KgRk|!  
accounting system 会计制度；会计系统 NYoh6AR  
accounting transaction 会计事项；帐务交易 PE~umY]  
accounting treatment 会计处理 #JFTD[1  
accounting year 会计年度 Stkyz:,(  
accretion 增值；添加 K\7\  
accrual 应计项目；应累算数目 xV_,R'l  
accrual basis 应计制；权责发生制 R
pAqnDX)  
accrual basis accounting 应计制会计；权责发生制会计 LX [_6  
accrue 应累算；应计 *f[nge&.  
accrued benefit 应累算利益 7<<-\7`  
accrued charges 应计费用 F~`Yh6v  
accrued cumulative preference share dividend 应累算的累积优先股股息 mIK-a{?G  
accrued expenses 应累算费用 F%t_9S,)O  
accrued interest payable 应付利息；应计未付利息 Df\~ ZWs!  
accrued interest receivable 应收利息；应计未收利息 eD4qh4|u.  
accrued right 累算权益 "0Wi-52=V  
accruing profit 应累算的利润 8 z) K  
accumulated fiscal reserve 累积财政储备 _.9):i2<SF  
accumulated profit 累积利润；滚存溢利 \>T+\?M  
accumulated reserve 累积储备 </UUvMf"  
accumulation of surplus income 累积收益盈余 u?(@hUV.  
acquired assets 既得资产 pSjJ u D  
acquisition 收购；购置；取得 ^PnXnH?  
acquisition cost 购置成本 WIe7>wkC  
acquisition expenses 购置费用 *Kpk1  
acquisition of 100% interest 收购全部股权 JnWG_|m)  
acquisition of control 取得控制权 _GoV\wGKl  
acquisition of fixed assets 购置固定资产 KT3W>/#E  
acquisition of shell “买壳” [Eeanl&x>  
acquisition price 收购价 'pCZx9*c  
act of God 天灾 i`m&X6)\j  
acting partner 执事合伙人 `&\jOve   
active market 买卖活跃的市场；交投畅旺的市场；旺市 a.n;ika]-  
active partner 积极参与的合伙人 ae1?8man  
active trading 交投活跃 p#5U[@TK  
actual circulation 实际流通 9O8na 'w  
actual cost 实际成本 'qL:7  
actual expenditure 实际开支；实际支出 +-DF3(  
actual income 实际入息；实际收入；实际收益 ;Av=/hU  
actual market 现货市场 h
A6   
actual price 现货价；实际价格 pyvH [  
actual profit 实际利润 rq>}] U  
actual quotation 实盘；实际价位；实际报价 `!`g&:Y  
actual year basis 按实际年度计算 !2.(iuE  
actuals 实货 wzXIEWJ  
actuarial investigation 精算调查 v r=va5  
actuarial principle 精算原则 ~XzT~WxW  
actuarial report 精算师报告 prHM}n{0  
Actuarial Society of Hong Kong 香港精算学会 'n:|D7t  
actuarial valuation 精算师估值 k? <.y
r1  
actuary 精算师 S!Alno  
ad referendum agreement 暂定协议；有待覆核的协定 / [s TN.MG  
ad valorem duty 从价税；按值征税 1^f7  
ad valorem duty system 从价税制  hT
Ewp.  
ad valorem fee 从价费 SmpYH@  
ad valorem tariff 从价关税 &z;b
X-"E  
additional allowance 额外免税额 M_I.Y1|  
additional amount for unexpired risk 未过期风险的额外款额 fH@P&SX  
additional assessable profit 补加应评税利润 `D%U5
Jb  
additional assessment 补加评税 Qe[ejj1o:  
additional commitment 额外承担 ]C;X/8'Jf5  
additional commitment vote 额外承担拨款 x|b52<dLL&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ag_*Z\  
additional dependent parent allowance 供养父母额外免税额 1fK]A*{p  
additional provision 额外拨款 xU1_L*tu '  
additional stamp duty 附加印花税 g<E[IR  
additional tax 补加税罚款；补加税款 D-/q-=zd  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P<
%}!Y  
adjudged bankrupt 被裁定破产 JdM0f!3  
adjudicated bankrupt 裁定破产人 yTxrbE  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o7r7HmA@  
adjudication of bankruptcy 裁定破产；宣告破产 0.aIcc  
adjudication of insolvency 裁定无力偿还债务 Q$yMU[l)  
adjusted actual 经调整的实数；调整后的实数 ( <e q[(  
adjusted current assets 经调整的流动资产；调整后的流动资产 #n7F7X  
adjusted figure 经调整的数字；调整后的数额 2q NA\-0i>  
adjusted liabilities 经调整的负债；调整后的负债  [HEljEv  
adjusted loss 经调整的亏损；调整后的亏损 gTS}'w{  
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 Mp?Gi7o=  
adjusted profit 经调整的利润；调整后的利润 `pYyr/  
adjusted surplus 经调整的盈余额；调整后的盈余额 "5!T-Z+F  
adjusted value 经调整的价值；调整后的价值 6!`GUU  
adjustment 调整；修订；理算〔保险〕 9Q.@RO$%C  
adjustment centre 调剂中心 2Ij,OIcdBE  
adjustment lag 调整过程的时间差距；调整时差 8345 H  
adjustment mechanism 调整机制 -O^R~Q_`w  
adjustment of loss 亏损调整 !X[P)/?b0+  
adjustment process 调整过程；调整程序 _f1;Hho
a  
adjustment range 调整幅度 T,oZaJ<  
administered exchange rate 受管制汇率 Ox5Es  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 f<{f/lU@  
administration expenses 行政费用 2<T/N  
administration fee 手续费；行政费 [[#R ry  
administration in bankruptcy 破产管理 iG ,z3/~v  
administration order 遗产管理令 s&4&\Aq}x#  
administrator 管理人；遗产管理人  Zsn@O2  
administrator of the estate 遗产管理人 2lCgUe)N  
admission of debt 债项承认书 ]6 HR  
admission of proof 接纳债权证明 9/`3=r@  
advance 放贷款项；垫付款项；预支款项；预付款项 9sN#l  
advance account 暂支帐目；预付款帐户 -@tj0OHg  
advance compensation 预付补偿金 M2$
Hb_S{  
advance from shareholder 股东垫款 ? *v*fs0  
advance pending reimbursement 预支以待日后付还 DbSR(:  
advanced economy 先进经济体系 S"t\LB*'Ls  
advancement 预付；预付财产 vqAEF^HYry  
advances warrant 垫款令 zM(-f|wVI)  
advancing 贷出 BM{*5Lf  
adverse balance 逆差 zsLMROo3  
adverse exchange 逆汇 o-o -'0l  
advertisement addressed to shareholders 在报章刊登的致股东通告 [4hi/60  
advice for collection 托收通知书 gq]
@*C  
advice of drawing 提款通知书；汇票通知书  )$GCur~  
advice of payment 付款通知 P}^Y"zF2  
Advisory Committee [Securities and Futures Commission] kLF~^/  
谘询委员会〔证券及期货事务监察委员会〕 !9{hbmF#  
Advisory Committee on Diversification 经济多元化谘询委员会 qj/Zk[  
affidavit 誓章；遗产申报誓章 2q(gWhcj  
affidavit of no receipt 述明无收款的誓章 FUXJy{n6"2  
affiliate 联号；联营公司；附属公司 sYfm]Faz  
affiliated company 附属公司；联号；联营公司 n2~WUK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ORM3o
ucP  
affordability 负担能力 psse^rFg  
African Development Bank [AfDB] 非洲开发银行 tLU@&NY`  
after-acquired property 事后取得的财产 $) M2  
after-hours dealing 市后交易 D@O5Gd  
after-tax profit 税后盈利；税后利润；税后溢利 052Cf dq  
agency agreement 代理协议 /i dI-  
agency expenses 代理机构的开支 F!phTu  
agency fee 代理费 <d"nz:e  
Agency Law 《代理法》 d'&OEGb<  
agent 代理人；承销人 1KY0hAx  
agent of company 公司代理人 <CB%e!~.9  
agent's fee 代理人费；经纪费 c&P/v
#U_  
aggregate 总计；总数；总体数字 5JEOLPS
  
aggregate amount 总款额；总额 }]#z0'Aqsu  
aggregate assets and liabilities 总体资产与负债 8#HnV%|N  
aggregate at constant price 按固定价格计算的总体数字 \#]C !JQ  
aggregate demand 总需求 <.Pt%Kg^BS  
aggregate gross position 总持仓量 }& W=   
aggregate limit 总限额 4JU2x  
aggregate of salaries tax 合计薪俸税 _!VtM#G[  
aggregate performance 总体表现；总体业绩 :iLRCK3C  
aggregate supply 总体供应 QVJpX;u  
aggregate surplus 总盈余 tcnO`0moK  
aggregate total 整体总额 AE+BrN +"2  
aggregate value 总值；合计价值 2S~(P  
aggregated basis 合计基准 zc=G4F01  
aggregated net chargeable income 合计应课税入息实额 Yi,`uJKh  
aggregation 合并计算；合计；总和 t)Cf]]dV  
aggregation of incomes of husband and wife 夫妇入息合并计算 VKZP\]$XG  
aggregation of property 财产的总和 W!R0:-  
agio 差价；贴水 JV@G9PT  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 J}[[tl  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment a]7g\rg)  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 >e& L"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0;@>jo6,!  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Y#Q!mbp  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment tc/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Tg"? TZO~  
agreement for a settlement 授产协议 )XavhS~Ff  
agreement for assignment 转让协议 9Bw#VQ  
agreement for sale 售卖协议；买卖协议 NN2mOJ:-  
agreement for sale and purchase 买卖协议 9PA<g3z  
agreement for the payment of interest 支付利息协议 Su7N?X!  
agreement for the repayment of money 还款协议 >qOG^{&x  
agreement of reinsurance 再保险协议 [T,^l#S1  
Agricultural Bank of China 中国农业银行 |h
w.nY]J  
air passenger departure tax 飞机乘客离境税 8C8S)
;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 EnlAgL']|  
airport tax 机场税 7I'C'.6iM  
alcohol duty 酒精税 ZLxa|R7  
alienation 让与；让渡；转让 -z+,j(@  
alimony 生活费；赡养费 Z#Kf%x.  
All Ordinaries Index [AOI] 所有普通股指数 ,pI9=e@O/z  
all risks 全险；综合险 `7w-_o %  
All Sales Record for Stock Market 《股票市场成交报告》 2aCf?l(  
Allied Capital Resources Limited 新联财务有限公司 {&>rKCi  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +|d]\WlJ  
allocation letter 拨款信件 ~WTkX(\  
allocation of fund 分配款项；预留款项 #"KC29!Yj  
allocation of profit 利润分配；溢利分配 K$Vu[!l`  
allocation warrant 拨款令 OqIXFX"  
allotment 分配；配股 [ 5}Q  
allotment notice 股份配售通知；配股通知  19]19_-  
allotment of shares 股份分配 w-e{_R  
allowable 可获宽免；免税的 18sc|t  
allowable business loss 可扣除的营业亏损 Z3hZy&_I  
allowable expenses 可扣税的支出  {
Ba&  
allowance 免税额；津贴；备抵；准备金 S}VS@KDO  
allowance for debts 债项的免税额 tF}^  
allowance for depreciation by wear and tear 耗损折旧免税额 F/BR#J1  
allowance for funeral expenses 殡殓费的免税额 0=3)`v{S@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f0sGE5  
allowance for repairs and outgoings 修葺及支出方面的免税额 cbyzZ#WRb  
allowance to debtor 给债务人的津贴 g assOd  
alteration of capital 资本更改 uOLShNo  
alternate trustee 候补受托人 g?v
(>#i  
amalgamation 合并 $U]T8;5Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uStAZ~b\  
ambit of charges 征税范围；收费范围 2=NaqHt(  
amended valuation 经修订的估值 6 Ln~b<I  
American Commodities Exchange 美国商品交易所 *PnO$q@`  
American Express Bank Limited 美国运通银行 0?>(H(D^/  
American Stock Exchange 美国证券交易所 q/U-6A[0  
amortization 摊销 &N/t%q  
amount due from banks 存放银行同业的款项 n_km]~  
amount due from banks abroad 存放海外银行同业的款项 $N)G:=M!s  
amount due from holding companies 控股公司欠款 )e?&'wa>  
amount due from local banks 存放本港银行同业的款项 \6&Ml]1  
amount due to banks 银行同业的存款 tj@(0}pi4  
amount due to banks abroad 海外银行同业的存款 e9h@G#  
amount due to holding companies 控股公司存款 Yu3S3aRE  
amount due to local banks 本港银行同业的存款 H/*ol^X7  
amount due to outport banks 外埠银行同业的存款 h:362&?]  
amount for note issue 发行纸币的款额 j %gd:-tA  
amount of bond 担保契据的款额 ~h@@y5<4  
amount of consideration 代价款额 zk8)!Af  
amount of contribution 供款数额 xrg?{*\  
amount of indebtedness 负债款额 v{a%TA9-  
amount of principal of the loan 贷款本金额 %DKFF4k  
amount of rates chargeable 应征差饷数额 EYq?NL='  
amount of share capital 股本额 ~%/Rc`  
amount of sums assured 承保款额 !|&|%x6@  
amount of variation 变动幅度 V+ ("kz*  
amount of vote 拨款数额 ~Xxmj!nOf  
amount payable 应付款额 4$&l`yWU+  
amount receivable 应收款额 6*9wGLE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R}=5:)%w  
analysis 分析 xGwImF$r  
ancillary risk 附属风险 7a'yO+7-)  
annual account 周年帐目；周年帐目报表；年度决算；年结 ux&"TkEp  
annual accounting date 年结日期 H>EM3cFU  
annual allowance 每年免税额；年积金；年度津贴；年津 K4!-%d$  
annual balance 年度余额 }~I!'J#)  
annual disposable income 每年可动用收入 >s{I@#9  
annual estimates 周年预算 XX~vg>3_  
annual fee 年费 V|MGG  
annual general meeting 周年大会 VyxYv-$Y  
annual growth rate 年增率；每年增长率 ]5Uuz?:e  
annual long-term supplement 长期个案每年补助金 ^Qs}2%  
annual pensionable emolument 可供计算退休金的年薪 y d97ys  
annual report 年报 n(F!t,S1i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1(?4*v@B  
annual return 周年报表；周年申报表；每年报税表格 sxREk99lL  
Annual Return Rules 《周年报表规则》 nHm}^.B*+  
annual review of consumer prices 每年消费物价回顾 wGAr
R7r  
annual roll-forward basis 逐年延展方式 ~
wb1sn3  
annual salary 年薪 ^Pn|Q'{/p  
annual statement 年度报表；年度决算表 M5`v^>  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 t/iI!}  
annuitant 年金受益人 ff#7}9_mh  
annuity 年金 Uk?G1]$mL  
annuity contract 年金合约 `>:5[Y  
annuity on human life 人寿年金 !/is+ xp  
antecedent debt 先前的债项 b{
A[\ "  
ante-dated cheque 倒填日期支票 QJ2]8K)+C  
anticipated expenditure 预期开支 )O1
]|r7v  
anticipated net profit 预期纯利 Dl;hOHvKk  
anticipated revenue 预期收入 v"bWVc~H  
anti-inflation measure 反通货膨胀措施 W>@ti9\t  
anti-inflationary stance 反通货膨胀立场 *d1BpR%  
apparent deficit 表面赤字 pp"X0  
apparent financial solvency 表面偿债能力 G$<(>"Yr~$  
apparent partner 表面合伙人 hw DxGiU  
application for personal assessment 个人入息课税申请书 d6luksO*9  
application of fund 资金应用 k"N>pjgd$  
application to release as liquidator and to destruct the books of accounts and documents TjW!-s?S  
申请免除清盘人职务及毁灭帐簿与文件 Mg2+H+C~:  
appointed actuary 委任精算师 o7) y~ ke  
appointed auditor 委任核数师；委任审计师 Nm*(?1  
appointed trustee 委任的受托人 9c>i>Vja!  
appointer 委任人 X{-4w([  
apportioned pro rata 按比例分摊 l;; 2\mL?  
apportionment 分配；分摊 0]DOiA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0@ `]m  
apportionment formula 分摊方程式 h[ .  
apportionment of estate duty 遗产税的分摊 2.q Zs8&  
appraisal 估价；评估 I5Vn#_q+b  
appreciable growth 可观增长 @ st>#]i4  
appreciable impact 显着影响 ]*2),H1 c  
appreciable increase 可观增长 )@g[aRFa  
appreciation 增值；升值 _jQ:9,; A  
appreciation against other currencies 相对其他货币升值 :@L7RZ`_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "Lp.*o  
appreciation tax 增值税 xWLvx'8
W  
appropriation 拨款；拨用；拨付 ?WI v4
 
appropriation account 拨款帐目 QK-aH1r  
Appropriation Bill 拨款法案 +b|F_  
appropriation-in-aid system 补助拨款办法 3lUVDNbZ  
approved assets 核准资产 $@AJg  
approved basket stock 认可一篮子证券 0Wr<l%M)+  
approved budget 核准预算 y,D9O/VP  
approved charitable donation 认可慈善捐款 ,1]UOQ>AP  
approved charitable institution 认可慈善机构 !sT>]e  
approved currency 核准货币；认可货币 Hv/C40
uM-  
approved estimates 核准预算 Ia2WBs=
 
approved estimates of expenditure 核准开支预算 A4j,]hOD  
approved overseas insurer 核准海外保险人 aBAoSn  
approved overseas trust company 核准海外信托公司 /J`}o}  
approved pooled investment fund 核准汇集投资基金 ?JuJu1  
approved provident fund scheme 认可公积金计划 iJ>=!Q  
approved provision 核准拨款 x;mw?B[  
approved redeemable share 核准可赎回股份 HhbBt'fH  
approved regional stock 认可地区性证券 {cdICWy(F3  
approved retirement scheme 认可退休金计划 _}{KS, f]0  
approved subordinated loan 核准附属贷款 s< tG  
arbitrage 套戥；套汇；套利 _H| )g*]t  
arbitrageur 套戥者；套汇者 !r/i<~'Bx  
arbitrary amount 临时款项 ,EQ0""G!  
arrangement 措施；安排；协定 RXXHg  
arrears 欠款 <&eJIz=  
arrears of pay 欠付薪酬 jFQy[k-B  
arrears of revenue 逾期未收税款；逾期未收的帐项 dle\}Sy=  
articles of association 组织章程；组织细则；组织章程细则 H I9/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c)EYXo  
ascertainment of profit 确定利润 z_c-1iXCW  
"Asia Clear" “亚洲结算系统” l$u52e!7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]}`t~#Irz  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 eF3NyL(A  
Asian Development Fund [ADF] 亚洲发展基金 ` nX,x-UM  
Asian dollar bond 亚洲美元债券 ^gVQ6=z%  
Asian dollar market 亚洲美元市场 ,2AulX1  
Asian dollar rate 亚洲美元利率 -^NW:L$|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 JuJW]E Q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 dv. 77q  
asked price 沽盘；喊价；索价；卖方报价 ".jO2GO^  
assessable income 应评税入息 /
)K')  
assessable loss 应评税亏损 Zbo4{.#  
assessable profit 应评税利润 TG=A]--_a  
assessable value 应评税值 ivo3pibk%  
assessed profit 估定利润 zlLZ8b+  
assessed value 经评估价值 60{G 4b)  
assessment 评税；评定；估价；评税单 \O*ZW7?TJ  
assessment number 评税编号；估价编号 =p|IWn{P  
assessment of additional tax 补加税评税 GW {tZaB  
assessment of performance 业绩评估；实绩评价 #19O5  
Assessor 评税主任 J>X@g;  
asset price bubbles 资产价格泡沫 .XgY&5Qk  
asset-backed securities 具资产保证的证券 05F/&+V  
assets accretion 资产增值 z,;XWv?  
assets and liabilities 资产与负债 fBX@ MedC  
assets betterment statement 资产递增表；资产改进表 <.`i,|?MHS  
assets lending 实物放款；有抵押贷款 **P P  
assets of the company passing on the death 死者去世时转移的公司资产 8 n[(\f:  
assets pledged as security for liabilities 用作负债抵押的资产 :%sG'_d  
assets portfolio 资产投资组合 6$#,$aO  
assets price 资产价格 Bc!<!  
assets quality 资产质素 &._"rhz  
assets realization 资产变现 D <~UaHfk  
assets refinancing arrangement 资产再集资安排 '&Ur(axs  
assets securitization 资产证券化 f['I4 /o  
assets situated outside Hong Kong 在香港以外地方的资产 (6c/)MH  
assets stripping 削减资产；拆卖资产 xkf2;  
assets value 资产值 W. d',4)  
assignee 承让人 uou "s9  
assignment 转让；转让书；转让契 o4: e1  
assignment of interest 权益转让 (tO4UI5!  
assignment of letters patent and trade mark 专利证书及商标转让 #2|biTJ  
assignment of property 物业转让；物业转让书 &CRgi488b  
assignment right 转让权 t=lDN'\P  
assignor 转让人 &fRz6Hd  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7j|CWurvq  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $,Q]GIC  
associate member 附属会员 &y0GdzfQd  
associated body corporate 相联法人团体 _G)A$6weU  
associated company 相联公司；联属公司 ^coCsV^CW"  
associated corporation 相联法团 RaLV@>jPm  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m|JA}&A  
公认会计师公会〔英国〕 C D6N8n]  
Association of Futures Exchange Brokers 香港期货经纪协会 nh7_ jEX  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7r:&%?2:g  
association of underwriters 承保人组织 1q=Q/
L4P  
assumption of control 接管 :tbI=NDb  
assurance 担保；保险；转易；转易书 Sg%s\p]N_#  
assurance of interest 权益的转易 \v+>qY<q  
at 19XX price 按一九ＸＸ年价格计算 ,XscO7  
at a discount 按赔价计算；按贴水价格计算；打折扣 ^$dbyj`  
at a premium 按溢价计算；按升水价格计算 ;\|GU@K{hC  
at call 通知付款；按通知 W*iTg%a\k  
at constant market price 按固定市价计算 +*Wlj8  
at constant price 按固定价格计算 6 o  
at cost 按成本计算 h#Rza-?"\  
at current market price 按当时市价计算；按现时市价计算 Yt=)=n  
at current price 按当时价格计算；按现时价格计算 Dl~(NLM  
at factor cost 按要素成本计算；按生产要素成本计算 E"[p_ALdC  
at money-of-the-day price 按付款当日价格计算 M_+W5Gz<  
at or better 按指定或较佳价位〔买卖指令〕 Px-VRANZt  
at par 按面值计算；平价 ,_$J-F
?  
at sight 见票即付 5'DY)s-K  
at the close 按收市盘 -Sh&x  
at the opening 按开市盘 CN` ~DD{  
attestation 见证；见证条款 f.j
<VKF}  
at-the-money option 平价期权 ^6{op3R_  
attorney 受权人；受托代表人 Mb"y{Fox  
attornment 新拥有人承认书 *[i49X&rd  
attributable profit 可归属利润 L1+s0g>  
attributable share value 可归属股份价值 [So1`IA6  
Auckland Stock Exchange 奥克兰证券交易所 I%:?f{\  
auction 拍卖 7MZH'nO  
auctioneer 拍卖商 nT01B1/<]  
audit 审计；核数 >Mh\jt\  
Audit Commission 审计署 &'zc2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] kWa5=BW2f  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 /? d)01  
audit review 帐目审查 K2Ro0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  %nUN  
audited account 审计帐目；经审计的帐目 MBjAe!,-  
audited annual account 经审计的周年帐目 teb(gUy}L6  
audited balance sheet 经审计的资产负债表 _U LzA  
auditor 核数师；核数主任；审计师 sMVk]Mb  
auditor's certificate 核数师证明书；审计师证明书 vP#*if[V5  
auditor's report 核数师报告；审计师报告 wjH1Ombt  
Aussie bond 澳元债券 zp:QcL"  
austerity budget 紧缩预算 QEut@L  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [\eVX`it  
Australia All Ordinaries Index 澳洲所有普通股票指数 yFeFI@Hp 3  
Australian Dollar [AUD] 澳元 u^MRKLn  
Australian Options Market 澳大利亚期权市场 nC[aEZ7  
Australian Securities Commission 澳洲证券事务监察委员会 (x\VGo  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +w.$"dF!  
Australian Stock Exchange 澳大利亚证券交易所 }=\?]9`  
Austrian Schilling [ATS] 奥地利先令 o_b3G  
authentication 认证；鉴证 WK?5`|1l:x  
authority to purchase 委托购买证；委购书 8oI|Z=  
authorization 认可；核准；授权；授权书 g yV>k=B  
authorization by direction 指示授权 L#'XN H"  
authorization by instruction 指令授权 rp"5176  
authorization by warrant 令状授权 -l_B;Sb:e  
authorization of unit trust 单位信托的认可 LjGZp"&{  
authorized agent 指定代理人 |/xx**?  
authorized capital 法定资本 WvArppANo  
authorized clerk 出市员 ;a>u7
rw  
authorized dealer 认可交易商 -G/qfd|s/  
authorized financial institution 认可财务机构 ![Gn0X?]  
authorized fund 认可基金 ?ZGsh7<k  
authorized fund house 获授权的基金公司；认可基金公司 VoUo!t:(+  
authorized institution 认可机构 {
K"hlu[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 H#V&5|K%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :] U\{;q2  
authorized insurer 获授权保险人；获认可承保人 FP=27=  
authorized investment 特准投资项目 Z- a
  
authorized person 获授权人 vOz1& |;D  
authorized representative 获授权代表 b+:J?MR;}  
authorized share capital 法定股本 #|,cy,v4  
automated quotation system 自动报价系统 T^`; wD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @q>Hl`a  
自动交易系统〔香港期货交易所有限公司〕 1|"BpX~D  
automatic adjustment mechanism 自动调整机制 &V~l(1  
automatic adjustment system 自动调整系统 _iq62[i3^  
Automatic Clearing House 自动票据交换所 itirh"[  
automatic exchange rates accumulation system 自动化汇率累集系统 MYjc6@=cR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _h#I}uJ~  
automatic teller machine [ATM] 自动柜员机 4c(Em+4  
autopay 自动转帐 N
2'aC} I  
available assets 可用资产 QM3DB  
available fiscal reserve 现存财政储备 yj_>G  
available profit 可用利润 v ;}s`P\"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 jMTM:~0N  
average 平均；平均数；海损 , p~1fB-/  
average basic salary 平均基本薪金 o.fqJfpj  
average consumer expenditure 平均消费开支；一般消费开支 w5%i  
average cost 平均成本 
!YjxCx  
average cost of land production 增辟土地平均成本 <C(o0u&/  
average daily turnover 平均每日成交额 U7D!w$4  
average daily wage rate 平均每日工资率 qT(6TP  
average expenditure pattern 平均开支模式 u)<s*jk  
average growth rate 平均增长率 `a MU2  
average net fixed assets 固定资产平均净值 ^c.D&y%5  
average of relatives 相对价格平均数 P* `*^r3  
average price 平均价格 \298SH(!7  
average propensity to consume 平均消费倾向；一般消费倾向 '-RacNY  
average propensity to save 平均储蓄倾向；一般储蓄倾向 [C0v-  
average rate 平均率 ~o%igJ }.C  
average revenue 平均收入；平均收益 S=mqxIo@m  
average stock 平均库存；平均存货 I@9'd$YY  
average yearly rent 平均年租 ZzupK^5Z  
avoidance of double taxation 避免双重课税 (XVBH1p"  
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 m|qktLx  
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