一些有用的会计术语(也不知道发的地方对不对)A

A: uT5sLpA|6  
A share Ａ股；甲类股份 SX$Nef9p  
abatement of tax 减税；减扣免税额 zc<C %t[~y  
ABN AMRO Bank N.V. 荷兰银行 xh7#\m_U8  
above-the-line expenditure 线上项目支出；经常预算支出 [!@&t:A  
above-the-line receipt 线上项目收入；经常预算收入 zc QFIP  
ABSA Asia Limited 南非联合亚洲有限公司 `-l,`7e'  
absolute change 绝对数值变更 q@;z((45  
absolute expenditure 实际开支 ''9FB5
 
absolute guideline figure 绝对准则数字 k1A64
?p  
absolute interest 绝对权益 a95QDz  
absolute order of discharge 绝对破产解除令 QR!8n  
absolute profit margin 绝对利润幅度 bDLPA27  
absolute value 实值；绝对值 }gE?ms4$  
absolutely vested interest 绝对既得权益 Ok-*xd  
absorbed cost 已吸收成本；已分摊成本 Az_s"}G  
absorption 吸收；分摊；合并 3pSkk  
absorption rate 吸收率；摊配率；分摊率 Q\H_lB  
ACB Finance Limited 亚洲商业财务有限公司 {DPobyvwFk  
acceptable form of reciprocity 合理的互惠条件 u`l1 zMk  
acceptable rate 适当利率；适当汇率 >?b9Xh  
acceptance agreement 承兑协议 g-c\;  
acceptance for honour 参加承兑 HvWnPh1l  
acceptor 承兑人；接受人；受票人 Ns6
Vf5
T.  
acceptor for honour 参加承兑人 8
3*"58  
accident insurance 意外保险 qg;[~JZYKi  
Accident Insurance Association of Hong Kong 香港意外保险公会 */B-%*#I.  
accident insurance scheme 意外保险计划 8ODrW!o  
accident year basis 意外年度基准 mWUo:(U  
accommodation 通融；贷款 zt1Pu /e  
accommodation bill 通融票据；空头票据 O87Ptr8  
accommodation party 汇票代发人 c k=  
account balance 帐户余额；帐户结余 mQQ5>0^m  
account book 帐簿 QdM&M^  
account collected in advance 预收款项 pN+lC[C  
account current book 往来帐簿 /aepE~T  
account of after-acquired property 事后取得的财产报告 l<7)uO^8  
account of defaulter 拖欠帐目 tUXq!r<'dT  
account payable 应付帐款 3|/<
Pk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'F'v/G~
F  
account receivable 应收帐款 ';buS -|6  
account receivable report 应收帐款报表 Sm2 |I6  
account statement 结单；帐单；会计财务报表 mlgw0   
account title 帐户名称；会计科目 ?]S!-6:  
accountant's report 会计师报告 pKrol]cth8  
Accountant's Report Rules 会计师报告规则 dP(*IOO.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Hu .e@7  
Accounting Arrangements 《会计安排》 ~=5vc''  
accounting basis 会计基础 lY5a=mwHU  
accounting by Official Receiver 破产管理署署长呈交的帐目 66"-Xf~u  
Accounting Circular 《会计通告》 |V2+
4b,  
accounting class 会计类别 &lYZ=|6  
accounting date 记帐日期；会计结算日期 ~Co7%e V  
accounting for money 款项核算 ;;E "+.  
Accounting Officer 会计主任 L0{ehpvM  
accounting period 会计报告期；会计期 B]K@'#  
accounting policy 会计政策；会计方针 }e/P|7&  
accounting practice 会计惯例 e2~i@vq  
accounting principle 会计准则 YadY?o./  
accounting record 会计记录 \2!v~&S  
accounting report 会计报告 7Zl-|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hB#z8D  
Accounting Society of China 中国会计学会 Z6<vLc  
accounting statement 会计报表 {0fQ"))"  
accounting system 会计制度；会计系统 n/_cJD\  
accounting transaction 会计事项；帐务交易 0zg\thL  
accounting treatment 会计处理 '|r('CIBN/  
accounting year 会计年度 CqVh9M.ah  
accretion 增值；添加 T,h,)|:I^  
accrual 应计项目；应累算数目 P7n+@L$  
accrual basis 应计制；权责发生制 |qS<{WZ!h  
accrual basis accounting 应计制会计；权责发生制会计 y%CaaK=V3  
accrue 应累算；应计 *pN,@ZV$  
accrued benefit 应累算利益 RltG/ZI  
accrued charges 应计费用
'J^
E|1P  
accrued cumulative preference share dividend 应累算的累积优先股股息 .S&S#}$/]  
accrued expenses 应累算费用 v_*E:E  
accrued interest payable 应付利息；应计未付利息 ".z~c%'  
accrued interest receivable 应收利息；应计未收利息 iY~9`Q1E  
accrued right 累算权益 |
9)Q =(  
accruing profit 应累算的利润 'vO+,-  
accumulated fiscal reserve 累积财政储备 hia_CuY#  
accumulated profit 累积利润；滚存溢利 /#?lG`'1  
accumulated reserve 累积储备 QKYGeT7&Y'  
accumulation of surplus income 累积收益盈余 9k_3=KS3N  
acquired assets 既得资产 tk5Bb`a  
acquisition 收购；购置；取得 h5
Y3 v  
acquisition cost 购置成本 FAAqdK0  
acquisition expenses 购置费用 ~y{(&7sM  
acquisition of 100% interest 收购全部股权 =R)9_D6I  
acquisition of control 取得控制权 y 1fl=i  
acquisition of fixed assets 购置固定资产 zV {[0s  
acquisition of shell “买壳” )B@veso{  
acquisition price 收购价 rvRtR/*?j  
act of God 天灾 372ewh3'  
acting partner 执事合伙人 #`5 M( o  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \[&~.B  
active partner 积极参与的合伙人 >a98H4  
active trading 交投活跃 P)~PrTa%  
actual circulation 实际流通 8o~<\eF%  
actual cost 实际成本 94L P )n  
actual expenditure 实际开支；实际支出 {\G4YQ  
actual income 实际入息；实际收入；实际收益 Au'[|Prr  
actual market 现货市场 =:(8F*Q  
actual price 现货价；实际价格 8Z>ZjNG  
actual profit 实际利润 uY;-x~Z  
actual quotation 实盘；实际价位；实际报价 7SE=otZ>  
actual year basis 按实际年度计算 7>EjP&l  
actuals 实货 k*\=IacX0  
actuarial investigation 精算调查 E)%]?/w  
actuarial principle 精算原则 GeN8_i[  
actuarial report 精算师报告 8cy#[{u`;  
Actuarial Society of Hong Kong 香港精算学会 95giqQ(N  
actuarial valuation 精算师估值 -\@&
^e  
actuary 精算师 t#mW`rGE_  
ad referendum agreement 暂定协议；有待覆核的协定 hqVx%4s*J  
ad valorem duty 从价税；按值征税 &#Sg1$/+  
ad valorem duty system 从价税制 .L%_#A  
ad valorem fee 从价费 ^ MkT">  
ad valorem tariff 从价关税 6.|f iQs]  
additional allowance 额外免税额 vyT$IdV2  
additional amount for unexpired risk 未过期风险的额外款额 CqDMq!  
additional assessable profit 补加应评税利润 HPs$R[  
additional assessment 补加评税 5:SfPAx  
additional commitment 额外承担 GE=#8-@g~p  
additional commitment vote 额外承担拨款 ^I9x@t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P-ma~g>I  
additional dependent parent allowance 供养父母额外免税额 :NHh`@0F  
additional provision 额外拨款 '3eP<earRP  
additional stamp duty 附加印花税 MId\dFu  
additional tax 补加税罚款；补加税款 $53I%.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Vin d\yvM  
adjudged bankrupt 被裁定破产 G8"L#[~  
adjudicated bankrupt 裁定破产人 |{HtY  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )RlaVAtM  
adjudication of bankruptcy 裁定破产；宣告破产 C\UD0r'p?  
adjudication of insolvency 裁定无力偿还债务 mfLS</A  
adjusted actual 经调整的实数；调整后的实数 .EGZv(rz&  
adjusted current assets 经调整的流动资产；调整后的流动资产 EKf"e*|(L  
adjusted figure 经调整的数字；调整后的数额 !
G3O!]  
adjusted liabilities 经调整的负债；调整后的负债 \}t(g}7T  
adjusted loss 经调整的亏损；调整后的亏损 `bO+3Y'5  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Ps0'WRJnx  
adjusted profit 经调整的利润；调整后的利润 '
-[  
adjusted surplus 经调整的盈余额；调整后的盈余额 d;|Pp;dc  
adjusted value 经调整的价值；调整后的价值 (`
gqLPx[  
adjustment 调整；修订；理算〔保险〕 ;ej;<7+  
adjustment centre 调剂中心 vBQ|h  
adjustment lag 调整过程的时间差距；调整时差 nGGYKI  
adjustment mechanism 调整机制 6gfv7V2H  
adjustment of loss 亏损调整 Zr'VA,v  
adjustment process 调整过程；调整程序 ihKnZcI$i  
adjustment range 调整幅度 y1^<!I  
administered exchange rate 受管制汇率 RH^8"%\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d}%GHvOi  
administration expenses 行政费用 f;#hcRSH  
administration fee 手续费；行政费 25h.u>6@{  
administration in bankruptcy 破产管理 X:+;d8rCy  
administration order 遗产管理令 E N%cjvE  
administrator 管理人；遗产管理人 1p>5ZkHb  
administrator of the estate 遗产管理人 Z<z(;)?c  
admission of debt 债项承认书 Uce
ZWtYa  
admission of proof 接纳债权证明 XX~~SvSM  
advance 放贷款项；垫付款项；预支款项；预付款项 Lm"l*j4  
advance account 暂支帐目；预付款帐户 |eWlB\ x8  
advance compensation 预付补偿金 e.n&Os<|<  
advance from shareholder 股东垫款 ]~CGzV  
advance pending reimbursement 预支以待日后付还 @v_ )(  
advanced economy 先进经济体系 draY/  
advancement 预付；预付财产 mYXe0E#6  
advances warrant 垫款令 Lllyx20U  
advancing 贷出 PMjqcdBzm  
adverse balance 逆差 fZH:&EP  
adverse exchange 逆汇 F))+a&O  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~oz8B^7i;  
advice for collection 托收通知书 fb4/LVg'J  
advice of drawing 提款通知书；汇票通知书 e?3 S0}  
advice of payment 付款通知 D#508{)  
Advisory Committee [Securities and Futures Commission] $/nU0W  
谘询委员会〔证券及期货事务监察委员会〕 B|gyr4]  
Advisory Committee on Diversification 经济多元化谘询委员会 %O>ehIerD  
affidavit 誓章；遗产申报誓章 #0"Fw$P
c  
affidavit of no receipt 述明无收款的誓章 _kl.zw%  
affiliate 联号；联营公司；附属公司 [Hy0j*  
affiliated company 附属公司；联号；联营公司 u!?.vx<
qy  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5E?{>1  
affordability 负担能力 GUE3|  
African Development Bank [AfDB] 非洲开发银行 ^KhA\MzY  
after-acquired property 事后取得的财产 wz31e
!/  
after-hours dealing 市后交易 6",1JH,;p  
after-tax profit 税后盈利；税后利润；税后溢利 <i`Ipj  
agency agreement 代理协议 =l&7~  
agency expenses 代理机构的开支 y} AkF2:  
agency fee 代理费 mu0
4TPj  
Agency Law 《代理法》 ]wWN~G)2lV  
agent 代理人；承销人 U)=?3}s(  
agent of company 公司代理人 C4&yC81Gm  
agent's fee 代理人费；经纪费 9a"[-B:  
aggregate 总计；总数；总体数字 WE 'afxgV  
aggregate amount 总款额；总额 ^aN;M\  
aggregate assets and liabilities 总体资产与负债 ?SRG;G
1  
aggregate at constant price 按固定价格计算的总体数字 K/KZ}PI-O  
aggregate demand 总需求 6:i{_YX(.S  
aggregate gross position 总持仓量 QNJ )HNLp  
aggregate limit 总限额 _CDUUr  
aggregate of salaries tax 合计薪俸税 ]6Kx0mW  
aggregate performance 总体表现；总体业绩 +rfw)c'  
aggregate supply 总体供应 a,x-akZWf  
aggregate surplus 总盈余 F]@vmzr  
aggregate total 整体总额 _5EM<Ux  
aggregate value 总值；合计价值 W'eF | hu  
aggregated basis 合计基准 %f
nL  
aggregated net chargeable income 合计应课税入息实额 6%~ Z^>`N  
aggregation 合并计算；合计；总和 q3TAWNzI0  
aggregation of incomes of husband and wife 夫妇入息合并计算 3qE2mYK  
aggregation of property 财产的总和 eaCv8z
dX  
agio 差价；贴水 1|l'oTAA  
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》 Y` Oz\W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9lNO
~8  
《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》 g"c\ouSY  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9^QiFgJy  
《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》 iyAeR!`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9'faH  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @v\Osp t=  
agreement for a settlement 授产协议 `WGT`A"  
agreement for assignment 转让协议 thIuK V{CO  
agreement for sale 售卖协议；买卖协议 pca `nN!  
agreement for sale and purchase 买卖协议 <43O,Kx'Su  
agreement for the payment of interest 支付利息协议 d}j%.JJK  
agreement for the repayment of money 还款协议 3#`_
t :"A  
agreement of reinsurance 再保险协议 C|bnUN  
Agricultural Bank of China 中国农业银行 <R582$( I  
air passenger departure tax 飞机乘客离境税 O{SP4|0JV  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 .(^KA{  
airport tax 机场税 b^_#f:_j
 
alcohol duty 酒精税 A^nB!veh  
alienation 让与；让渡；转让 \]dx;,T  
alimony 生活费；赡养费 S\b[Bq  
All Ordinaries Index [AOI] 所有普通股指数 CtJ*:wF  
all risks 全险；综合险 F=!p7msRB  
All Sales Record for Stock Market 《股票市场成交报告》 luRtuXn[8  
Allied Capital Resources Limited 新联财务有限公司 0+%{1JkJq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q">lP(t  
allocation letter 拨款信件 SDt)|s  
allocation of fund 分配款项；预留款项 uOUgU$%zqH  
allocation of profit 利润分配；溢利分配 uP2e/a  
allocation warrant 拨款令 g|ewc'y  
allotment 分配；配股 jI%v[]V  
allotment notice 股份配售通知；配股通知 #N9^C@  
allotment of shares 股份分配 k#X~+}N^  
allowable 可获宽免；免税的 f]Z%,'1^  
allowable business loss 可扣除的营业亏损 n4\UoKq  
allowable expenses 可扣税的支出 y:u7*%"  
allowance 免税额；津贴；备抵；准备金 o.W:R Ux  
allowance for debts 债项的免税额 O?5uCh$H  
allowance for depreciation by wear and tear 耗损折旧免税额 Cl#PYB{1Y  
allowance for funeral expenses 殡殓费的免税额 W6J%x[>Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :@#9P,"  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZFwUau  
allowance to debtor 给债务人的津贴 uNSaw['0j  
alteration of capital 资本更改 @a2n{  
alternate trustee 候补受托人 djJD'JL  
amalgamation 合并 ?_)b[-N!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V,:^@ 7d  
ambit of charges 征税范围；收费范围 Tq{+9+
 
amended valuation 经修订的估值 dZ}gf}.v  
American Commodities Exchange 美国商品交易所 `Cq&;-u  
American Express Bank Limited 美国运通银行 9'+Eu)l:  
American Stock Exchange 美国证券交易所 "g27|e?y  
amortization 摊销 |2t g3m@  
amount due from banks 存放银行同业的款项 M|8vP53=q  
amount due from banks abroad 存放海外银行同业的款项 4FrP%|%E~  
amount due from holding companies 控股公司欠款 8*o*?1.  
amount due from local banks 存放本港银行同业的款项 GPV=(}z  
amount due to banks 银行同业的存款 =2v/f_  
amount due to banks abroad 海外银行同业的存款 HXV4E\JA  
amount due to holding companies 控股公司存款 &JMp)zaI[  
amount due to local banks 本港银行同业的存款 `R[cM;c2  
amount due to outport banks 外埠银行同业的存款 'kU5  
amount for note issue 发行纸币的款额 w]L^)_'Th  
amount of bond 担保契据的款额 3{c6)vR2  
amount of consideration 代价款额 =D-u"
.{  
amount of contribution 供款数额 R 6JHR
d  
amount of indebtedness 负债款额 iB4`w\-o  
amount of principal of the loan 贷款本金额 D2}N6i  
amount of rates chargeable 应征差饷数额 Nini8@d  
amount of share capital 股本额 rSu+z
S7`X  
amount of sums assured 承保款额 M;2@<,rM  
amount of variation 变动幅度 |)~t^  
amount of vote 拨款数额 eka<mq|W  
amount payable 应付款额 -)N,HAM>  
amount receivable 应收款额 FK;3atrz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,GO
H8h  
analysis 分析 EPeKg{w  
ancillary risk 附属风险 ($QQuM=  
annual account 周年帐目；周年帐目报表；年度决算；年结 RZMR2fP%  
annual accounting date 年结日期 X5U#^^O$E%  
annual allowance 每年免税额；年积金；年度津贴；年津 709/'#- ^  
annual balance 年度余额 IQZ/8UwB  
annual disposable income 每年可动用收入 \dAs<${(  
annual estimates 周年预算 suOWmqLs  
annual fee 年费 ,bTpD!  
annual general meeting 周年大会 /3Y\s&y  
annual growth rate 年增率；每年增长率 |k.%e4  
annual long-term supplement 长期个案每年补助金 :/A7Z<u,  
annual pensionable emolument 可供计算退休金的年薪 Ymvd3>_  
annual report 年报 a+mrsyM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w?#s)z4}g  
annual return 周年报表；周年申报表；每年报税表格 Cb}I-GtO  
Annual Return Rules 《周年报表规则》 ehTrjb3k  
annual review of consumer prices 每年消费物价回顾 KC+jHk  
annual roll-forward basis 逐年延展方式 c'|](vOd]  
annual salary 年薪 5aZbNV}-  
annual statement 年度报表；年度决算表 i,
V,0{$  
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 =D~>$Y  
annuitant 年金受益人 <n1panS  
annuity 年金 `\-<tk9  
annuity contract 年金合约 7l(GBr  
annuity on human life 人寿年金 jw5ldC>U  
antecedent debt 先前的债项 'G>$W+lT^  
ante-dated cheque 倒填日期支票 i0}f@pCB?X  
anticipated expenditure 预期开支 E.N@qMn~  
anticipated net profit 预期纯利 X+2uM+  
anticipated revenue 预期收入 gwGw  
anti-inflation measure 反通货膨胀措施 WuuF&0?8C  
anti-inflationary stance 反通货膨胀立场 B6kc9XG  
apparent deficit 表面赤字 }INj~d<:  
apparent financial solvency 表面偿债能力 TJ_Wz
e-lQ  
apparent partner 表面合伙人 gpw,bV  
application for personal assessment 个人入息课税申请书 %6.WGuO  
application of fund 资金应用 rdH3!
 
application to release as liquidator and to destruct the books of accounts and documents m?O~(6k@C  
申请免除清盘人职务及毁灭帐簿与文件 J?C#'2/   
appointed actuary 委任精算师 n58yR -"  
appointed auditor 委任核数师；委任审计师 fI v?HD:j  
appointed trustee 委任的受托人 !!k^M"e2  
appointer 委任人 p>N8g#G  
apportioned pro rata 按比例分摊 [$X^r<|P@  
apportionment 分配；分摊 emSky-{$u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (b;Kl1Ql]  
apportionment formula 分摊方程式 Sx8RH),k  
apportionment of estate duty 遗产税的分摊 i 558&:  
appraisal 估价；评估 =u-q#<h4;  
appreciable growth 可观增长 %?hvN  
appreciable impact 显着影响 y{KYR)  
appreciable increase 可观增长 q6PG=9d0B  
appreciation 增值；升值 S4U}u l  
appreciation against other currencies 相对其他货币升值 [H[L};%=j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 KAJR.YNm  
appreciation tax 增值税 5) q_Aro  
appropriation 拨款；拨用；拨付 ^c<8|lK L@  
appropriation account 拨款帐目 {E[t(Ig  
Appropriation Bill 拨款法案 j7BLMTF3v  
appropriation-in-aid system 补助拨款办法 VUi> ]v/e  
approved assets 核准资产 )+Y"4?z~  
approved basket stock 认可一篮子证券 =P
F2p'.o  
approved budget 核准预算 D7r&z?  
approved charitable donation 认可慈善捐款 s0O]vDTR,H  
approved charitable institution 认可慈善机构 [ $5u:*  
approved currency 核准货币；认可货币 9Nw&l@  
approved estimates 核准预算 n$r
gJ  
approved estimates of expenditure 核准开支预算 Xub*i^(]  
approved overseas insurer 核准海外保险人 b:5-0uxjs  
approved overseas trust company 核准海外信托公司 GT7&>}FJ)  
approved pooled investment fund 核准汇集投资基金 
&\=Tm~  
approved provident fund scheme 认可公积金计划 U8.V Rn  
approved provision 核准拨款 7`j%5%q  
approved redeemable share 核准可赎回股份 %M3L<2  
approved regional stock 认可地区性证券 '}^qz#w   
approved retirement scheme 认可退休金计划 }Y^o("c(  
approved subordinated loan 核准附属贷款 Q=61.lP6  
arbitrage 套戥；套汇；套利 _N {4Rs0  
arbitrageur 套戥者；套汇者 &]h`kvtBC  
arbitrary amount 临时款项 d6a3\f  
arrangement 措施；安排；协定 z/]]u.UP  
arrears 欠款 $1$0M  
arrears of pay 欠付薪酬 M1]}yTCd  
arrears of revenue 逾期未收税款；逾期未收的帐项 R< L =&I  
articles of association 组织章程；组织细则；组织章程细则 <+-=j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n2can  
ascertainment of profit 确定利润 q9
wObOS$  
"Asia Clear" “亚洲结算系统” *c\XQy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 boI&q>-6Re  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i)$P1h
 
Asian Development Fund [ADF] 亚洲发展基金 ?7]G)8G6  
Asian dollar bond 亚洲美元债券 Fge["p?GF  
Asian dollar market 亚洲美元市场 5%N[hd1Ql  
Asian dollar rate 亚洲美元利率 ^TD%l8o6  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'QQq0.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 xG;;ykh.]  
asked price 沽盘；喊价；索价；卖方报价 P!"{-m'
  
assessable income 应评税入息 Q*Y-@lZ  
assessable loss 应评税亏损 :c|Om{;  
assessable profit 应评税利润 GM8Q#vc  
assessable value 应评税值 wH$qj'G4CN  
assessed profit 估定利润 `Se2f0",  
assessed value 经评估价值 @ta:9wZ  
assessment 评税；评定；估价；评税单 :%z#s  
assessment number 评税编号；估价编号 nU' qE  
assessment of additional tax 补加税评税 DS;\24>H  
assessment of performance 业绩评估；实绩评价 et/:vLl13  
Assessor 评税主任 <(@Z#%O9)  
asset price bubbles 资产价格泡沫 )Q62I\  
asset-backed securities 具资产保证的证券 BT&R:_:  
assets accretion 资产增值 gxhdxSm=2  
assets and liabilities 资产与负债 -uxU[E  
assets betterment statement 资产递增表；资产改进表 u]Q}jqiq"  
assets lending 实物放款；有抵押贷款 +;\w'dBi,  
assets of the company passing on the death 死者去世时转移的公司资产 }K={HW1>  
assets pledged as security for liabilities 用作负债抵押的资产 'pT13RFD  
assets portfolio 资产投资组合 ? )h8uf4  
assets price 资产价格 Yn[>Y)  
assets quality 资产质素 c9G%;U)  
assets realization 资产变现 |gWA'O0S  
assets refinancing arrangement 资产再集资安排 -b iE  
assets securitization 资产证券化 O_qwD6s-_  
assets situated outside Hong Kong 在香港以外地方的资产 t V( WhP  
assets stripping 削减资产；拆卖资产 I eJI-lo  
assets value 资产值 0@!huk  
assignee 承让人 :._Igjj$=  
assignment 转让；转让书；转让契 I-/>M/66  
assignment of interest 权益转让 4Z>gK(  
assignment of letters patent and trade mark 专利证书及商标转让 Gh/nNwyu<  
assignment of property 物业转让；物业转让书 #6vf:94  
assignment right 转让权 bf@g*~h@  
assignor 转让人 78{9@\e"0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 4BUG\~eI3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?Wz2J3A.2t  
associate member 附属会员 2GORGS%  
associated body corporate 相联法人团体 (c)=Do=  
associated company 相联公司；联属公司 8HFCmY#  
associated corporation 相联法团 ?_FL 'G  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] V'e%%&g~N  
公认会计师公会〔英国〕 Q 8Hl7__^  
Association of Futures Exchange Brokers 香港期货经纪协会 PDPK|FU  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 
_}Qtx/Cg  
association of underwriters 承保人组织 >O<a9wz  
assumption of control 接管 l;KrFJ6  
assurance 担保；保险；转易；转易书 }A+ncabm  
assurance of interest 权益的转易 "T_9_6tH  
at 19XX price 按一九ＸＸ年价格计算 ;-8.~Sm  
at a discount 按赔价计算；按贴水价格计算；打折扣 =3c?W&:  
at a premium 按溢价计算；按升水价格计算 }2@Z{5sh)  
at call 通知付款；按通知
|,@D<  
at constant market price 按固定市价计算 v@|<.  
at constant price 按固定价格计算 ~h_ _Y>  
at cost 按成本计算 
u.|%@  
at current market price 按当时市价计算；按现时市价计算 \wD/TLS}  
at current price 按当时价格计算；按现时价格计算 CV\^gTPmx  
at factor cost 按要素成本计算；按生产要素成本计算 26g]_Igq  
at money-of-the-day price 按付款当日价格计算 (_|*&au J  
at or better 按指定或较佳价位〔买卖指令〕 haBmwq(f  
at par 按面值计算；平价 ,|d9lK`"P  
at sight 见票即付 _Iminet  
at the close 按收市盘 iMJt8sd  
at the opening 按开市盘 l99Lxgx=  
attestation 见证；见证条款 >zqaV@T  
at-the-money option 平价期权 4/|x^Ky>G  
attorney 受权人；受托代表人 BK%.wi  
attornment 新拥有人承认书 )M
.s<Y  
attributable profit 可归属利润 x;)I%c  
attributable share value 可归属股份价值 e,epKtL  
Auckland Stock Exchange 奥克兰证券交易所 VS/M@y_./  
auction 拍卖 W]#w4Fp!  
auctioneer 拍卖商 >STthPO  
audit 审计；核数 z`IW[N7Z
 
Audit Commission 审计署 :Bmn<2[Y;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [:{ FR2*x  
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 7(t<3V&  
audit review 帐目审查 {7jim  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 A!Cby!,  
audited account 审计帐目；经审计的帐目 lwq:0Rj@Q  
audited annual account 经审计的周年帐目 s[{[pIH  
audited balance sheet 经审计的资产负债表 nf^?X`g  
auditor 核数师；核数主任；审计师 S?d<P
 
auditor's certificate 核数师证明书；审计师证明书 /^AH/,p  
auditor's report 核数师报告；审计师报告 B;eka[xU  
Aussie bond 澳元债券 7JGc9K+Av  
austerity budget 紧缩预算 &Gh0f"?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 j{OA%G(I  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]5jS6@Vl*  
Australian Dollar [AUD] 澳元 KR#,6  
Australian Options Market 澳大利亚期权市场 &'$Bk5D@G  
Australian Securities Commission 澳洲证券事务监察委员会 <4LJ#Fx  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z )'9[t  
Australian Stock Exchange 澳大利亚证券交易所 ,_u7@Ix  
Austrian Schilling [ATS] 奥地利先令  I8?  
authentication 认证；鉴证 Q__CW5&'u  
authority to purchase 委托购买证；委购书 {ogBoDS  
authorization 认可；核准；授权；授权书 "G [Nb:,CR  
authorization by direction 指示授权 wx*?@f>u^  
authorization by instruction 指令授权
-y-}g[`  
authorization by warrant 令状授权 3A!a7]fW  
authorization of unit trust 单位信托的认可 >O?WRCB  
authorized agent 指定代理人 `Y:]&w  
authorized capital 法定资本 PP$sdmo  
authorized clerk 出市员 04-_ K  
authorized dealer 认可交易商 HpEd$+Mz  
authorized financial institution 认可财务机构 L]H'$~xx*  
authorized fund 认可基金 ;&&<zWq3h  
authorized fund house 获授权的基金公司；认可基金公司 KMwV;r  
authorized institution 认可机构 P)`^rJ6
 
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 FuiR\"Ww  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 u9"yU:1keb  
authorized insurer 获授权保险人；获认可承保人 \W.CHSD  
authorized investment 特准投资项目 2{&A)Z!I  
authorized person 获授权人 rP4T;Clout  
authorized representative 获授权代表 Nu6NyYs  
authorized share capital 法定股本 ?Z 2,?G  
automated quotation system 自动报价系统 iSCkV2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /eQAGFG  
自动交易系统〔香港期货交易所有限公司〕 p75o1RU  
automatic adjustment mechanism 自动调整机制 LZn'+{\`  
automatic adjustment system 自动调整系统 :|s8v2am  
Automatic Clearing House 自动票据交换所 zG#5lzIu,  
automatic exchange rates accumulation system 自动化汇率累集系统 F,
Q;sq  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3P6O]x<-?  
automatic teller machine [ATM] 自动柜员机 %3a-@!|1<  
autopay 自动转帐 >BbX:  
available assets 可用资产 gS'{JZu2  
available fiscal reserve 现存财政储备 9,'m,2%W  
available profit 可用利润 Qb^G1#r@C  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $Aw@xC^!  
average 平均；平均数；海损 f\hMTebma$  
average basic salary 平均基本薪金 ]?4;Lw  
average consumer expenditure 平均消费开支；一般消费开支 ~o!-[  
average cost 平均成本 Vx$;wU Y  
average cost of land production 增辟土地平均成本 %Xd*2q4*  
average daily turnover 平均每日成交额 'Tm1Mh0Fso  
average daily wage rate 平均每日工资率 ,GH`tK_  
average expenditure pattern 平均开支模式 n{;Q"\*Sg  
average growth rate 平均增长率 0#8  
average net fixed assets 固定资产平均净值 i\6CE|  
average of relatives 相对价格平均数 DEZww9T2Qs  
average price 平均价格 {nV/_o
$$  
average propensity to consume 平均消费倾向；一般消费倾向 49; '
K  
average propensity to save 平均储蓄倾向；一般储蓄倾向 lAU99(GXV  
average rate 平均率 .rtA sbp.!  
average revenue 平均收入；平均收益 L~6%Fi&n4  
average stock 平均库存；平均存货 \C3I6Qx  
average yearly rent 平均年租 XYo,5-  
avoidance of double taxation 避免双重课税 !kE5]<H\  
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 yNns6  
Ks%0!X?3q  
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