一些有用的会计术语(也不知道发的地方对不对)A

A: 6]n/+[ ks  
A share Ａ股；甲类股份 y^R4I_* z  
abatement of tax 减税；减扣免税额 :y1Bt+Fp  
ABN AMRO Bank N.V. 荷兰银行 '1-maM\r  
above-the-line expenditure 线上项目支出；经常预算支出 =ewyQ  
above-the-line receipt 线上项目收入；经常预算收入 :IZ"D40m"  
ABSA Asia Limited 南非联合亚洲有限公司
JYJU&u  
absolute change 绝对数值变更 wXbsS)#/  
absolute expenditure 实际开支 ugLlI2 nJ  
absolute guideline figure 绝对准则数字 Gq1)1  
absolute interest 绝对权益 r[pF^y0   
absolute order of discharge 绝对破产解除令 Da_()e[9p  
absolute profit margin 绝对利润幅度 A[)C:q,  
absolute value 实值；绝对值 %j5ywr:  
absolutely vested interest 绝对既得权益  to>  
absorbed cost 已吸收成本；已分摊成本
-ihiG_f  
absorption 吸收；分摊；合并 .T8K-<R  
absorption rate 吸收率；摊配率；分摊率 N=~~EtX  
ACB Finance Limited 亚洲商业财务有限公司 J+ts  
acceptable form of reciprocity 合理的互惠条件 TH:W#Ot  
acceptable rate 适当利率；适当汇率 59lj7  
acceptance agreement 承兑协议 sJU`u'w  
acceptance for honour 参加承兑 qyb
xXK:  
acceptor 承兑人；接受人；受票人 ]iVLHVqz  
acceptor for honour 参加承兑人 /iG7MC\`  
accident insurance 意外保险 p!DP`Ouc3\  
Accident Insurance Association of Hong Kong 香港意外保险公会 =wrP:wYF  
accident insurance scheme 意外保险计划 RB$ z]/=  
accident year basis 意外年度基准 Y3rt5\!  
accommodation 通融；贷款 24B<[lSK  
accommodation bill 通融票据；空头票据 iKAusWj  
accommodation party 汇票代发人 3i=Iu0
 
account balance 帐户余额；帐户结余 |8U;m:AS  
account book 帐簿 B<,YPS8w  
account collected in advance 预收款项 Zh'&-c_J  
account current book 往来帐簿 d1G8*YO@  
account of after-acquired property 事后取得的财产报告 H M:r0_  
account of defaulter 拖欠帐目 T1bd:mC}n  
account payable 应付帐款 VteEDL/w  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #{PmNx%M  
account receivable 应收帐款 ppN} k)m  
account receivable report 应收帐款报表 KY.ZT2k  
account statement 结单；帐单；会计财务报表 76@qHTh}  
account title 帐户名称；会计科目 H=~9CJ+tc  
accountant's report 会计师报告 (MLhaux-  
Accountant's Report Rules 会计师报告规则 +@:L|uFU  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,;jGJr  
Accounting Arrangements 《会计安排》 m3 -9b"  
accounting basis 会计基础 *9D!A  
accounting by Official Receiver 破产管理署署长呈交的帐目 N`$!p9r  
Accounting Circular 《会计通告》 3WUH~l{UJ  
accounting class 会计类别 27#5y_ `  
accounting date 记帐日期；会计结算日期 D$q'FZH  
accounting for money 款项核算 K{=PQ XSU  
Accounting Officer 会计主任 :
L:&t,X  
accounting period 会计报告期；会计期 fY W|p<Q0  
accounting policy 会计政策；会计方针 4XJiIa?  
accounting practice 会计惯例 Gquuy7[&  
accounting principle 会计准则 $NG++N  
accounting record 会计记录 Mvcfk$pA  
accounting report 会计报告 ar^i|`D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Or+p%K}-7  
Accounting Society of China 中国会计学会 s\3q!A?S3  
accounting statement 会计报表 sWqM?2g  
accounting system 会计制度；会计系统 cUk*C  
accounting transaction 会计事项；帐务交易 \?lz&<  
accounting treatment 会计处理 =.Tv)/ea  
accounting year 会计年度 fZ{[]dn[  
accretion 增值；添加 |FNCXlgZ  
accrual 应计项目；应累算数目 `JURQ:l)3^  
accrual basis 应计制；权责发生制 Nn
eo{
j  
accrual basis accounting 应计制会计；权责发生制会计 ;rHO
&(h-  
accrue 应累算；应计 DBgMC"_   
accrued benefit 应累算利益 =R
sXI&&vh  
accrued charges 应计费用 g0R[xOS|  
accrued cumulative preference share dividend 应累算的累积优先股股息 `u_Qa  
accrued expenses 应累算费用 [hh/1[   
accrued interest payable 应付利息；应计未付利息 /aqEJGG>  
accrued interest receivable 应收利息；应计未收利息 3z8
C  
accrued right 累算权益 `I;F$`\  
accruing profit 应累算的利润 K5 KyG  
accumulated fiscal reserve 累积财政储备 ,6"l(]0  
accumulated profit 累积利润；滚存溢利 8e2?tmWM  
accumulated reserve 累积储备 #Dy?GB08  
accumulation of surplus income 累积收益盈余 4N>>+]MWc  
acquired assets 既得资产 K8[DZ)rO;Z  
acquisition 收购；购置；取得 1hmc,c  
acquisition cost 购置成本 )!W45"l-3M  
acquisition expenses 购置费用 CIC
[1,  
acquisition of 100% interest 收购全部股权 Lx[ ,Z,kD  
acquisition of control 取得控制权 Wf26  
acquisition of fixed assets 购置固定资产 |ys0`Vb=$  
acquisition of shell “买壳” NXk!qGV2  
acquisition price 收购价 p,W_'?,9  
act of God 天灾 <48<86TP  
acting partner 执事合伙人 \}"m'(\c  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0C$vS`s&  
active partner 积极参与的合伙人 27Emm
c  
active trading 交投活跃 ccJM>9  
actual circulation 实际流通 lB;FUck9  
actual cost 实际成本 &^.57]  
actual expenditure 实际开支；实际支出 z\!K<d"Xv  
actual income 实际入息；实际收入；实际收益 X[3}?,aqL  
actual market 现货市场 Ip *g'  
actual price 现货价；实际价格 wdas1  
actual profit 实际利润 3H
C  
actual quotation 实盘；实际价位；实际报价 CA s>AXbs  
actual year basis 按实际年度计算 ;H0{CkH  
actuals 实货 ko\):DN  
actuarial investigation 精算调查 5Av=3[kh"%  
actuarial principle 精算原则 :k=mzO<&  
actuarial report 精算师报告 @{HrJ/4%:&  
Actuarial Society of Hong Kong 香港精算学会 aUopNmN  
actuarial valuation 精算师估值 vqdX^m^PY  
actuary 精算师 I PCGt{B~  
ad referendum agreement 暂定协议；有待覆核的协定 \XzM^K3  
ad valorem duty 从价税；按值征税 _^ |2}
t  
ad valorem duty system 从价税制 [k%4eO2p"  
ad valorem fee 从价费 4=<*Vd`p  
ad valorem tariff 从价关税 [.,>wo~  
additional allowance 额外免税额 LlYTv%I  
additional amount for unexpired risk 未过期风险的额外款额 W;_E4  
additional assessable profit 补加应评税利润 kUl  
additional assessment 补加评税 6g:|*w  
additional commitment 额外承担 WcUJhi^\C  
additional commitment vote 额外承担拨款 !36]ud&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \Y|*Nee}XP  
additional dependent parent allowance 供养父母额外免税额 t0E51Ic@  
additional provision 额外拨款 0\QR!*'$  
additional stamp duty 附加印花税 nms8@[4-  
additional tax 补加税罚款；补加税款 QG gF|c7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 A;X=bj _&a  
adjudged bankrupt 被裁定破产 45 >XKr.%  
adjudicated bankrupt 裁定破产人 chI.{R
j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 PL=^}{r  
adjudication of bankruptcy 裁定破产；宣告破产 @C8DZ5)  
adjudication of insolvency 裁定无力偿还债务 HLK@xKD<  
adjusted actual 经调整的实数；调整后的实数 _8?o'<!8?^  
adjusted current assets 经调整的流动资产；调整后的流动资产 =r.
>N\  
adjusted figure 经调整的数字；调整后的数额 /F/;G*n  
adjusted liabilities 经调整的负债；调整后的负债 S~OhtHwK  
adjusted loss 经调整的亏损；调整后的亏损 E /<lGm:.  
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 3R$Z[D-  
adjusted profit 经调整的利润；调整后的利润 'Prxocxq  
adjusted surplus 经调整的盈余额；调整后的盈余额 kGYTl,A{  
adjusted value 经调整的价值；调整后的价值 tln37vq  
adjustment 调整；修订；理算〔保险〕 5]Ajf;W\  
adjustment centre 调剂中心 }FqA ppr  
adjustment lag 调整过程的时间差距；调整时差 r?$?;%|C  
adjustment mechanism 调整机制 w}cY6O,1  
adjustment of loss 亏损调整 dl]#
 
adjustment process 调整过程；调整程序 Yl cbW0'c  
adjustment range 调整幅度 ki]ti={12  
administered exchange rate 受管制汇率 k ]a*&me  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [\z/Lbn ,.  
administration expenses 行政费用 fPa9ofU/kr  
administration fee 手续费；行政费 ?}QH=&=^  
administration in bankruptcy 破产管理 DvXHK  
administration order 遗产管理令 #/S {6c  
administrator 管理人；遗产管理人 k+ o|0  
administrator of the estate 遗产管理人 7A$B{  
admission of debt 债项承认书  vb{i  
admission of proof 接纳债权证明 r#i?j}F}  
advance 放贷款项；垫付款项；预支款项；预付款项 \_6OCVil  
advance account 暂支帐目；预付款帐户 ,El!fgL  
advance compensation 预付补偿金 2\D8.nQr  
advance from shareholder 股东垫款 ;t#]2<d*  
advance pending reimbursement 预支以待日后付还 !0VfbY9C  
advanced economy 先进经济体系 f:
JlZ&  
advancement 预付；预付财产 p<Z3tD;Z  
advances warrant 垫款令 3(E $I5  
advancing 贷出 "f.Z}AbP  
adverse balance 逆差 IZ,oM!Y  
adverse exchange 逆汇 |,C#:"z;  
advertisement addressed to shareholders 在报章刊登的致股东通告 }WLh8i?_  
advice for collection 托收通知书 dI'SwnR  
advice of drawing 提款通知书；汇票通知书 JH,/jR  
advice of payment 付款通知 sYSLmUZ{  
Advisory Committee [Securities and Futures Commission] RzKb{> ;A  
谘询委员会〔证券及期货事务监察委员会〕 NPnHH:\;  
Advisory Committee on Diversification 经济多元化谘询委员会 %:v`EjRD0  
affidavit 誓章；遗产申报誓章 =qVP] 9  
affidavit of no receipt 述明无收款的誓章 ~#K@ADYr  
affiliate 联号；联营公司；附属公司 gk0.zz([  
affiliated company 附属公司；联号；联营公司 6aft$A}XnD  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _o3e]{  
affordability 负担能力 &?,U_)x/  
African Development Bank [AfDB] 非洲开发银行 A;XOT6jv?  
after-acquired property 事后取得的财产 El_Qk[X|A  
after-hours dealing 市后交易 DbI!l`Vn4  
after-tax profit 税后盈利；税后利润；税后溢利 fK}h"iH+K  
agency agreement 代理协议 -Yi,_#3{  
agency expenses 代理机构的开支 )Q;978:  
agency fee 代理费 M)-6T{[IT  
Agency Law 《代理法》 \ gwXH  
agent 代理人；承销人 J97R
0  
agent of company 公司代理人 koG{ |elgB  
agent's fee 代理人费；经纪费 ]$-cMX  
aggregate 总计；总数；总体数字 l~:v (R5
 
aggregate amount 总款额；总额 (46 {r}_O  
aggregate assets and liabilities 总体资产与负债 :;;E<74e i  
aggregate at constant price 按固定价格计算的总体数字 3Mjj'5KH!  
aggregate demand 总需求 6c4&VW
  
aggregate gross position 总持仓量 'fV%Z  
aggregate limit 总限额 xg`h40c  
aggregate of salaries tax 合计薪俸税 '=E9En#@  
aggregate performance 总体表现；总体业绩 imB#Eo4eY  
aggregate supply 总体供应 Nil}js27  
aggregate surplus 总盈余 d
;[u8t  
aggregate total 整体总额 gwkb!#A  
aggregate value 总值；合计价值 |H}sYp  
aggregated basis 合计基准 66&EBX}  
aggregated net chargeable income 合计应课税入息实额 >zvY\{WY  
aggregation 合并计算；合计；总和 IV16d  
aggregation of incomes of husband and wife 夫妇入息合并计算 RSfM]w}Hq#  
aggregation of property 财产的总和 Y&bMCI6U  
agio 差价；贴水 Ue:z1p;g  
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》 D|bBu  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment R"Liz3Vl%  
《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》 's?Ai2=#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Nt`b;X&  
《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》 ;#+0L$<t  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G#`\(N
W  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _cH@I?B  
agreement for a settlement 授产协议 b}9[s  
agreement for assignment 转让协议 FwAKP>6*  
agreement for sale 售卖协议；买卖协议 \BV 0zKd  
agreement for sale and purchase 买卖协议 D0G-5}s`  
agreement for the payment of interest 支付利息协议 eitu!=u  
agreement for the repayment of money 还款协议 b8KsR=]4I  
agreement of reinsurance 再保险协议 |f( ~@Q:  
Agricultural Bank of China 中国农业银行 |k 2"_  
air passenger departure tax 飞机乘客离境税 )+y G+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8;P2A\X  
airport tax 机场税 i%Z2wP.o  
alcohol duty 酒精税 ;^u*hZN[Up  
alienation 让与；让渡；转让 q z&+=d@  
alimony 生活费；赡养费 u+9<&)X0  
All Ordinaries Index [AOI] 所有普通股指数 bUy,5gk-  
all risks 全险；综合险 )emOKS  
All Sales Record for Stock Market 《股票市场成交报告》 t@oK~ Nr  
Allied Capital Resources Limited 新联财务有限公司 `iKj
 
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 * A|-KKo\  
allocation letter 拨款信件 W`rNBfG>  
allocation of fund 分配款项；预留款项 #G]!%  
allocation of profit 利润分配；溢利分配 FyL_xu\e  
allocation warrant 拨款令 e;YW6}'}  
allotment 分配；配股 mABe'"8  
allotment notice 股份配售通知；配股通知 b;mSQ4+  
allotment of shares 股份分配 \uOdALZ  
allowable 可获宽免；免税的 h[tix:  
allowable business loss 可扣除的营业亏损 -<_$m6x"A  
allowable expenses 可扣税的支出 a~LC+8|JW  
allowance 免税额；津贴；备抵；准备金 @DAF 6ygs  
allowance for debts 债项的免税额 E:E4ulak  
allowance for depreciation by wear and tear 耗损折旧免税额 0[A9b,MMVO  
allowance for funeral expenses 殡殓费的免税额 (P|~>k  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NmIHYN3  
allowance for repairs and outgoings 修葺及支出方面的免税额 vEe NW  
allowance to debtor 给债务人的津贴 9.O8/0w7LV  
alteration of capital 资本更改 k,Qskd-N]  
alternate trustee 候补受托人 M[

5[N{  
amalgamation 合并 ks;%*d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `\Ku]6J]5  
ambit of charges 征税范围；收费范围 .ae O}^  
amended valuation 经修订的估值 Px@/Q  
American Commodities Exchange 美国商品交易所 S&jesG-F  
American Express Bank Limited 美国运通银行 S]3Ev#
>  
American Stock Exchange 美国证券交易所 R\Z:n*  
amortization 摊销 NF$\^WvYSP  
amount due from banks 存放银行同业的款项 qk(P>q8[  
amount due from banks abroad 存放海外银行同业的款项 g+8hp@a  
amount due from holding companies 控股公司欠款 1n*W2:,z  
amount due from local banks 存放本港银行同业的款项 ~`#-d ^s:  
amount due to banks 银行同业的存款 OK|qv[  
amount due to banks abroad 海外银行同业的存款 " K*  
amount due to holding companies 控股公司存款 ?/*~;fM  
amount due to local banks 本港银行同业的存款 -C7]qbT }  
amount due to outport banks 外埠银行同业的存款 zW |=2oX2  
amount for note issue 发行纸币的款额 lG<hlYckv  
amount of bond 担保契据的款额 E .6HpIx  
amount of consideration 代价款额 p4u5mM  
amount of contribution 供款数额 "I- w  
amount of indebtedness 负债款额 #!J(4tXny  
amount of principal of the loan 贷款本金额 ^cvl:HOog  
amount of rates chargeable 应征差饷数额 Br>Fpe$q4  
amount of share capital 股本额 u~zs* qp  
amount of sums assured 承保款额 lb'Cl3H  
amount of variation 变动幅度 `'_m\uo  
amount of vote 拨款数额 7\ SUr9[  
amount payable 应付款额 BZK`O/  
amount receivable 应收款额 4pz|1Hw7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }A$WO{2  
analysis 分析 s Wjy6;  
ancillary risk 附属风险 + bhym+  
annual account 周年帐目；周年帐目报表；年度决算；年结 vdoZ&Tu  
annual accounting date 年结日期 @MR?6n*k  
annual allowance 每年免税额；年积金；年度津贴；年津 !hxIlVd
{  
annual balance 年度余额 X*oMFQgP  
annual disposable income 每年可动用收入
*DI)?  
annual estimates 周年预算 v`q\6i[-  
annual fee 年费 XkKC!  
annual general meeting 周年大会 QvPD8B  
annual growth rate 年增率；每年增长率 ?|;yVew
 
annual long-term supplement 长期个案每年补助金 5-u=o)>  
annual pensionable emolument 可供计算退休金的年薪 u<ySd?  
annual report 年报 eHg3}b2r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "](6lB1Oe  
annual return 周年报表；周年申报表；每年报税表格 7XrfuG*L$  
Annual Return Rules 《周年报表规则》 cvsz%:Vs  
annual review of consumer prices 每年消费物价回顾 z+2V4s=  
annual roll-forward basis 逐年延展方式 }_.
:+H!@  
annual salary 年薪 mZk0@C&:6  
annual statement 年度报表；年度决算表 vW,snxK6y&  
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 %5Kq^]q;Y  
annuitant 年金受益人 4R+.N  
annuity 年金 v*hRz;  
annuity contract 年金合约 .]4W!])9  
annuity on human life 人寿年金 em@EDMvI  
antecedent debt 先前的债项 jZfx Jm  
ante-dated cheque 倒填日期支票 U$&hZ_A  
anticipated expenditure 预期开支 iGXI6`F"  
anticipated net profit 预期纯利 `xS{0P{uj  
anticipated revenue 预期收入 t-%Q`V=[  
anti-inflation measure 反通货膨胀措施 [V#r7a  
anti-inflationary stance 反通货膨胀立场 ^S)TO
}e  
apparent deficit 表面赤字 ri~<~oB2:  
apparent financial solvency 表面偿债能力 p 5u_1U0  
apparent partner 表面合伙人 BF|(!8S$U  
application for personal assessment 个人入息课税申请书 {C*\O)Gep  
application of fund 资金应用 u9-nt}hGYM  
application to release as liquidator and to destruct the books of accounts and documents 6&v?)o  
申请免除清盘人职务及毁灭帐簿与文件 }`_@'4:t  
appointed actuary 委任精算师 0O!cN_l|  
appointed auditor 委任核数师；委任审计师 iyx>q!P  
appointed trustee 委任的受托人 o(A|)c4k  
appointer 委任人 ;bu#8,  
apportioned pro rata 按比例分摊 T0HuqJty  
apportionment 分配；分摊 W\*-xf|"d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sE(HZR1  
apportionment formula 分摊方程式 8Ad606  
apportionment of estate duty 遗产税的分摊 %6j)=IOts  
appraisal 估价；评估 Q<tu)Qo  
appreciable growth 可观增长 4NEq$t$Jn  
appreciable impact 显着影响 Z*{] ,  
appreciable increase 可观增长 ye6H*K  
appreciation 增值；升值 YL^=t^!4  
appreciation against other currencies 相对其他货币升值 -!qu"A:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vP!GJX&n5  
appreciation tax 增值税 <{(/E0~V/<  
appropriation 拨款；拨用；拨付 ^o?SM^  
appropriation account 拨款帐目 X##1! ad
 
Appropriation Bill 拨款法案 !SOrCMHx  
appropriation-in-aid system 补助拨款办法 eZhPu'id\s  
approved assets 核准资产 dP$GThGl  
approved basket stock 认可一篮子证券 M s9E@E  
approved budget 核准预算 qgt[~i*  
approved charitable donation 认可慈善捐款 3{Nbp  
approved charitable institution 认可慈善机构 %rQuBi# 1f  
approved currency 核准货币；认可货币 `\>.
h  
approved estimates 核准预算 Lr;(xw\[
'  
approved estimates of expenditure 核准开支预算 z~6y+  
approved overseas insurer 核准海外保险人 z1OFcqm  
approved overseas trust company 核准海外信托公司 EfLO5$?rm  
approved pooled investment fund 核准汇集投资基金 td2/9|Q  
approved provident fund scheme 认可公积金计划 @=S}=cl  
approved provision 核准拨款 Q }
k.JS~#  
approved redeemable share 核准可赎回股份 8Chj w wB  
approved regional stock 认可地区性证券 |C \}P  
approved retirement scheme 认可退休金计划 4fV3Ear=j  
approved subordinated loan 核准附属贷款 $ 0|a;  
arbitrage 套戥；套汇；套利 U09.Y  
arbitrageur 套戥者；套汇者 }'"Gr%jf(  
arbitrary amount 临时款项 0x2!<z  
arrangement 措施；安排；协定 A?5E2T1L%.  
arrears 欠款 Zx }&c |Q  
arrears of pay 欠付薪酬 Z]w#vL
R  
arrears of revenue 逾期未收税款；逾期未收的帐项 vQVK$n`  
articles of association 组织章程；组织细则；组织章程细则 $>M<j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f}c\
_}(  
ascertainment of profit 确定利润 txql 2  
"Asia Clear" “亚洲结算系统” HY;o^drd  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 cNpe_LvW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4o:hyh   
Asian Development Fund [ADF] 亚洲发展基金 R$k
piqK  
Asian dollar bond 亚洲美元债券 =tTqN+4  
Asian dollar market 亚洲美元市场 2],_^XBvB  
Asian dollar rate 亚洲美元利率 p4>$z& _  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #h!*dj"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9ch#}/7B  
asked price 沽盘；喊价；索价；卖方报价 Z[!d*O%R_  
assessable income 应评税入息 Ey{%XR+*;  
assessable loss 应评税亏损 FxG7Pk+=  
assessable profit 应评税利润 %WG9 dYdS  
assessable value 应评税值 31+;]W=  
assessed profit 估定利润 {Ee>n^1  
assessed value 经评估价值 B-.v0R`5  
assessment 评税；评定；估价；评税单 X#a`K]!B  
assessment number 评税编号；估价编号 57{oh")  
assessment of additional tax 补加税评税 {)f~#37  
assessment of performance 业绩评估；实绩评价 ExSe=4q#  
Assessor 评税主任 G}@#u9  
asset price bubbles 资产价格泡沫 j Ib  
asset-backed securities 具资产保证的证券 DH DZ_t:  
assets accretion 资产增值 kyh_9K1  
assets and liabilities 资产与负债 u D 5%E7  
assets betterment statement 资产递增表；资产改进表 TfxwVPX  
assets lending 实物放款；有抵押贷款 ,''cNV  
assets of the company passing on the death 死者去世时转移的公司资产 jg 2qGC  
assets pledged as security for liabilities 用作负债抵押的资产 ^ OJyN,A  
assets portfolio 资产投资组合 t-u|U(n
 
assets price 资产价格 =bh*[,-  
assets quality 资产质素 ~H)4)r^  
assets realization 资产变现 $v.C0 x  
assets refinancing arrangement 资产再集资安排 ?i\B^uB  
assets securitization 资产证券化 R)?{
]]v  
assets situated outside Hong Kong 在香港以外地方的资产 HJ?+A-n/  
assets stripping 削减资产；拆卖资产 WzW-pV]  
assets value 资产值 D*5hrkV9  
assignee 承让人 sGDV]~E  
assignment 转让；转让书；转让契 j;yf8Nf  
assignment of interest 权益转让 &MR/6"/s  
assignment of letters patent and trade mark 专利证书及商标转让 z9 u$~  
assignment of property 物业转让；物业转让书 D;GD<zC]  
assignment right 转让权 #yseiVm;  
assignor 转让人 (LvS :?T}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $ZPX]2D4B#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;wiao(t>4N  
associate member 附属会员 `?*%$>W#"  
associated body corporate 相联法人团体 I|oT0y&  
associated company 相联公司；联属公司 31^cz*V  
associated corporation 相联法团 <q)4la  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A|#`k{+1-  
公认会计师公会〔英国〕 L(;WxHL  
Association of Futures Exchange Brokers 香港期货经纪协会 ,iNv'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 JN/UUfj  
association of underwriters 承保人组织 vP%tk s+.  
assumption of control 接管 ";[iZ  
assurance 担保；保险；转易；转易书 80}+MWdo  
assurance of interest 权益的转易 "}WJd$
 
at 19XX price 按一九ＸＸ年价格计算 o 6{\Zzp  
at a discount 按赔价计算；按贴水价格计算；打折扣 Bsf7mcXz7z  
at a premium 按溢价计算；按升水价格计算 F+UG'4%  
at call 通知付款；按通知 W^,S6!  
at constant market price 按固定市价计算 }*]B-\>  
at constant price 按固定价格计算 v1U?&C  
at cost 按成本计算 )/ Ud^wi  
at current market price 按当时市价计算；按现时市价计算 rr`;W}3  
at current price 按当时价格计算；按现时价格计算 d|9b~_::V  
at factor cost 按要素成本计算；按生产要素成本计算 PW(\4Q\  
at money-of-the-day price 按付款当日价格计算 09KcKhFB  
at or better 按指定或较佳价位〔买卖指令〕 %U7.7dSOI;  
at par 按面值计算；平价 -b&{+= ^c  
at sight 见票即付 v7  
at the close 按收市盘 4P
Lk  
at the opening 按开市盘 ,:J
us  
attestation 见证；见证条款 %\O#&=$E  
at-the-money option 平价期权 tary6K9K+  
attorney 受权人；受托代表人 ,y`CRlr:  
attornment 新拥有人承认书 h<<>
3A  
attributable profit 可归属利润 lv0nEj8F  
attributable share value 可归属股份价值 -F&U  
Auckland Stock Exchange 奥克兰证券交易所 cHA7Kg !  
auction 拍卖 a`9L,8Ve  
auctioneer 拍卖商 }TRAw#h  
audit 审计；核数 F~#zxwd  
Audit Commission 审计署 6dH }]~a  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] tbo>%kn  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 }_tln  
audit review 帐目审查 `cz2DR-"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 KAA-G2%M  
audited account 审计帐目；经审计的帐目 [sV"ws  
audited annual account 经审计的周年帐目 }K1 0Po'  
audited balance sheet 经审计的资产负债表 ^{$FI`P  
auditor 核数师；核数主任；审计师 F+ <Z<q  
auditor's certificate 核数师证明书；审计师证明书 MiT}L  
auditor's report 核数师报告；审计师报告 v dbO(  
Aussie bond 澳元债券 S>G?Q_&}?D  
austerity budget 紧缩预算 -hcS]~F  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]G.%Ty  
Australia All Ordinaries Index 澳洲所有普通股票指数 ',3HlOJ:  
Australian Dollar [AUD] 澳元 gwrYLZNGI  
Australian Options Market 澳大利亚期权市场 `J<*9dq%  
Australian Securities Commission 澳洲证券事务监察委员会 XLk<*0tp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2I3h MD0  
Australian Stock Exchange 澳大利亚证券交易所 \?>Hu v  
Austrian Schilling [ATS] 奥地利先令 _!;Me )C  
authentication 认证；鉴证 1Q;}zHd  
authority to purchase 委托购买证；委购书 U/ V  
authorization 认可；核准；授权；授权书 {%)s.5Pfw  
authorization by direction 指示授权 CHd9l]Rbe  
authorization by instruction 指令授权 I3 =#@2  
authorization by warrant 令状授权 m`#Od^vk  
authorization of unit trust 单位信托的认可 vzzE-(\\e  
authorized agent 指定代理人 RpG+>"1]  
authorized capital 法定资本 mOpTzg@  
authorized clerk 出市员 uJx"W  
authorized dealer 认可交易商 n8=5-7UT  
authorized financial institution 认可财务机构 # ,uya2!)  
authorized fund 认可基金 %98' @$:0  
authorized fund house 获授权的基金公司；认可基金公司 &wd;EGGT!q  
authorized institution 认可机构 "q}FPJ^l_N  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d\MLOXnLq;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ` 8W*  
authorized insurer 获授权保险人；获认可承保人 lPH%Do>K  
authorized investment 特准投资项目 2Y}?P+:%>  
authorized person 获授权人 h'J|K^na  
authorized representative 获授权代表 !f>d_RG  
authorized share capital 法定股本 Y^Nuz/  
automated quotation system 自动报价系统 ]3
ONFa  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] r
`&-9"+  
自动交易系统〔香港期货交易所有限公司〕 ?1L
.:CS  
automatic adjustment mechanism 自动调整机制  [=O/1T  
automatic adjustment system 自动调整系统 )}Q(Tl\$  
Automatic Clearing House 自动票据交换所 Gir#"5F  
automatic exchange rates accumulation system 自动化汇率累集系统 n%h^o  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 V$0dtvGvH  
automatic teller machine [ATM] 自动柜员机 I`[i;U{CK  
autopay 自动转帐 i| \6JpNA:  
available assets 可用资产 hPq%Lc  
available fiscal reserve 现存财政储备 kdz=ltw  
available profit 可用利润 -?]W*f  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 #QCphhG  
average 平均；平均数；海损 &1%q"\VI  
average basic salary 平均基本薪金 zX5!vaEv  
average consumer expenditure 平均消费开支；一般消费开支 ['z[  
average cost 平均成本 G;> _<22  
average cost of land production 增辟土地平均成本 *"9><lJ-!  
average daily turnover 平均每日成交额 6cqP2!~  
average daily wage rate 平均每日工资率 bNT9 H`P  
average expenditure pattern 平均开支模式 l1ZY1#%j  
average growth rate 平均增长率 PcB_oG g  
average net fixed assets 固定资产平均净值 _X~87  
average of relatives 相对价格平均数 86@c't@  
average price 平均价格 3mPjpm  
average propensity to consume 平均消费倾向；一般消费倾向 :^UFiUzrE  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'c\iK
=fl  
average rate 平均率 I%|>2}-_U  
average revenue 平均收入；平均收益 ntNI]~z&  
average stock 平均库存；平均存货 R1&unm0  
average yearly rent 平均年租 HM>lg`S  
avoidance of double taxation 避免双重课税  u66XN^  
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 0"~i^  
L(GjZAP  
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