一些有用的会计术语(也不知道发的地方对不对)A

A: yi7-[W}  
A share Ａ股；甲类股份 j*$GP'Df3  
abatement of tax 减税；减扣免税额 +6f5uMKUvs  
ABN AMRO Bank N.V. 荷兰银行 $<]y.nr|CX  
above-the-line expenditure 线上项目支出；经常预算支出 ha'oLm#  
above-the-line receipt 线上项目收入；经常预算收入 Xig+[2zS  
ABSA Asia Limited 南非联合亚洲有限公司 -^;G^Uq6=  
absolute change 绝对数值变更 9\Mesf1$o  
absolute expenditure 实际开支 o)?"P;UhJX  
absolute guideline figure 绝对准则数字 g=[ F W@z  
absolute interest 绝对权益 5\f*x
Y  
absolute order of discharge 绝对破产解除令 (>>pla^  
absolute profit margin 绝对利润幅度 /Yx 1S'5  
absolute value 实值；绝对值 :%A1k2  
absolutely vested interest 绝对既得权益 uwWfL32  
absorbed cost 已吸收成本；已分摊成本 788q<7E  
absorption 吸收；分摊；合并 _?@>S7-  
absorption rate 吸收率；摊配率；分摊率 d+ih]?  
ACB Finance Limited 亚洲商业财务有限公司 ^C):yxNP  
acceptable form of reciprocity 合理的互惠条件 w])bQ7)  
acceptable rate 适当利率；适当汇率 E[htNin.B~  
acceptance agreement 承兑协议 : Ot\l  
acceptance for honour 参加承兑 e
z86+  
acceptor 承兑人；接受人；受票人 ; ZL<7tLDb  
acceptor for honour 参加承兑人 rem&F'x0V  
accident insurance 意外保险 "a`0s_F,^  
Accident Insurance Association of Hong Kong 香港意外保险公会 f;pR8  
accident insurance scheme 意外保险计划 N!"GwH  
accident year basis 意外年度基准 5HL JkOV5  
accommodation 通融；贷款 9|Jmj @9  
accommodation bill 通融票据；空头票据 9T|7edl  
accommodation party 汇票代发人 F^
T7u?^)  
account balance 帐户余额；帐户结余  mbd
  
account book 帐簿 ~@B
V  
account collected in advance 预收款项 GMgsM6.R  
account current book 往来帐簿 'iMI&?8u  
account of after-acquired property 事后取得的财产报告 )Ah  
account of defaulter 拖欠帐目 x;Dr40wD@y  
account payable 应付帐款 RURO0`^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^lRXc.c z  
account receivable 应收帐款 >eAlz4  
account receivable report 应收帐款报表 wXXv0OzK  
account statement 结单；帐单；会计财务报表 #B`"B  
account title 帐户名称；会计科目 j=dHgnVvj  
accountant's report 会计师报告 N.xmHvPk  
Accountant's Report Rules 会计师报告规则 I^M3>}p  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0gO2^m)W  
Accounting Arrangements 《会计安排》 N##3k-0Ao  
accounting basis 会计基础 8DLR  
accounting by Official Receiver 破产管理署署长呈交的帐目 <B$Lu4b@c  
Accounting Circular 《会计通告》 bU2)pD!N  
accounting class 会计类别 c !P9`l~MQ  
accounting date 记帐日期；会计结算日期 #dW$"u  
accounting for money 款项核算 dWD9YIYf  
Accounting Officer 会计主任 qdZn9i  
accounting period 会计报告期；会计期 V}pw ,2s  
accounting policy 会计政策；会计方针 XuR!9x^5  
accounting practice 会计惯例 3{d1Jk/S  
accounting principle 会计准则 JZu7Fb]L9  
accounting record 会计记录 $3Wl~ G}  
accounting report 会计报告
tPC8/ntP8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 \^N9Q9{7]  
Accounting Society of China 中国会计学会 wvT!NN K2  
accounting statement 会计报表 @WBy:gV"  
accounting system 会计制度；会计系统 W1r-uR  
accounting transaction 会计事项；帐务交易 /kx:BoV  
accounting treatment 会计处理 nN@8vivP%  
accounting year 会计年度 GsqrKrbJ  
accretion 增值；添加 3iH
!;`i  
accrual 应计项目；应累算数目 D9#e2ex]  
accrual basis 应计制；权责发生制 V%e'H>EC  
accrual basis accounting 应计制会计；权责发生制会计 KQ3)^J_Z  
accrue 应累算；应计 8"8sI  
accrued benefit 应累算利益 *1;<xeVD  
accrued charges 应计费用 ^x4,}'(  
accrued cumulative preference share dividend 应累算的累积优先股股息 YDjQ&EH  
accrued expenses 应累算费用 Qf>dfJ^q  
accrued interest payable 应付利息；应计未付利息 ZW+{<XTof4  
accrued interest receivable 应收利息；应计未收利息 ms;Lu-UR  
accrued right 累算权益 ]#S1AvT  
accruing profit 应累算的利润 ;EL!TzL:8  
accumulated fiscal reserve 累积财政储备 ']Y:f)i#  
accumulated profit 累积利润；滚存溢利 ' 'UiQ  
accumulated reserve 累积储备 sHQe0"Eo  
accumulation of surplus income 累积收益盈余 En5I  
acquired assets 既得资产 :l
3Tt<  
acquisition 收购；购置；取得 `Ph4!-6#  
acquisition cost 购置成本 ^Y #?@  
acquisition expenses 购置费用 /wCP(1Mw  
acquisition of 100% interest 收购全部股权 ;K$E;ZhPN  
acquisition of control 取得控制权 !WVF{L,/I  
acquisition of fixed assets 购置固定资产 VEb}KFyP  
acquisition of shell “买壳” zUwz[^d<C  
acquisition price 收购价 [R A=M  
act of God 天灾 ub,Sj{Mq"  
acting partner 执事合伙人 qMI%=@=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @zd)]O]xH?  
active partner 积极参与的合伙人 Bj%{PK  
active trading 交投活跃 tQ?? nI2  
actual circulation 实际流通 +Icg;m{  
actual cost 实际成本 ,6a'x~y<r  
actual expenditure 实际开支；实际支出 h"wXmAf4%  
actual income 实际入息；实际收入；实际收益 \P{VJ^)0  
actual market 现货市场 Vs{|:L+  
actual price 现货价；实际价格 uERc\TZ  
actual profit 实际利润 s'} oVx]  
actual quotation 实盘；实际价位；实际报价 Wv(VV[?/&  
actual year basis 按实际年度计算 17<\Q(YQ=  
actuals 实货 zJdlHa{  
actuarial investigation 精算调查 6"j
q/Pu  
actuarial principle 精算原则 =C<_rBY  
actuarial report 精算师报告 5<ery~q  
Actuarial Society of Hong Kong 香港精算学会 g%9I+(?t  
actuarial valuation 精算师估值 W J^r~*r  
actuary 精算师 /A<L  
ad referendum agreement 暂定协议；有待覆核的协定 ']}ZI 8  
ad valorem duty 从价税；按值征税 c(YNv4*X  
ad valorem duty system 从价税制 fS!%qr  
ad valorem fee 从价费 3(AgUq  
ad valorem tariff 从价关税 zbi[r  
additional allowance 额外免税额 tM{t'WU  
additional amount for unexpired risk 未过期风险的额外款额 SBeb}LZ  
additional assessable profit 补加应评税利润 _Y}(v((;  
additional assessment 补加评税 H$1R\rE`  
additional commitment 额外承担 ">CjnF2>R  
additional commitment vote 额外承担拨款 /pX\)wi  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :[\}Hn=  
additional dependent parent allowance 供养父母额外免税额 pjHUlQ  
additional provision 额外拨款
ivw2EEo,  
additional stamp duty 附加印花税 0[9A*  
additional tax 补加税罚款；补加税款 ?L{[84GSO  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $]xe,}*Af  
adjudged bankrupt 被裁定破产 {!'AR`|  
adjudicated bankrupt 裁定破产人 0Ba-VY.H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `4w0*;k;  
adjudication of bankruptcy 裁定破产；宣告破产 8BLtTpu  
adjudication of insolvency 裁定无力偿还债务 3VALrb;  
adjusted actual 经调整的实数；调整后的实数 Td"f(&Hk&  
adjusted current assets 经调整的流动资产；调整后的流动资产 X`^9a5<"  
adjusted figure 经调整的数字；调整后的数额 HPr5mWs:  
adjusted liabilities 经调整的负债；调整后的负债 K.b-8NIUW  
adjusted loss 经调整的亏损；调整后的亏损 b_\aSEaTT  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 rDUNA@r  
adjusted profit 经调整的利润；调整后的利润 +?nW  
adjusted surplus 经调整的盈余额；调整后的盈余额 >9Ub=tZm  
adjusted value 经调整的价值；调整后的价值 )}n`MRDB  
adjustment 调整；修订；理算〔保险〕 x1Z?x,-D"  
adjustment centre 调剂中心 _YO`x  
adjustment lag 调整过程的时间差距；调整时差 2-]gHAw%  
adjustment mechanism 调整机制 MCL5a@BX)  
adjustment of loss 亏损调整 [g_f`ZJ=  
adjustment process 调整过程；调整程序 @x"vGYKd  
adjustment range 调整幅度 Q[`_Y3@j  
administered exchange rate 受管制汇率 hpLo  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 KuE 2a,E4  
administration expenses 行政费用 sT'wps2  
administration fee 手续费；行政费
q;t T*B W  
administration in bankruptcy 破产管理 Dr,{V6^  
administration order 遗产管理令 !u>29VN  
administrator 管理人；遗产管理人 b!<?,S  
administrator of the estate 遗产管理人 l|U=(aA]h  
admission of debt 债项承认书 mi%d([)%<  
admission of proof 接纳债权证明 |giK]Z  
advance 放贷款项；垫付款项；预支款项；预付款项 4+'yJ9~,B  
advance account 暂支帐目；预付款帐户 O^F%ssF8  
advance compensation 预付补偿金 T~=NY,n  
advance from shareholder 股东垫款 ~*THL0]~  
advance pending reimbursement 预支以待日后付还 !)_80O1  
advanced economy 先进经济体系 o&fAnpia=  
advancement 预付；预付财产 @M:j~  
advances warrant 垫款令 lNls8@  
advancing 贷出 V5qvH"^  
adverse balance 逆差 gWv/3hWWB  
adverse exchange 逆汇 mS&[<[x  
advertisement addressed to shareholders 在报章刊登的致股东通告 u <D&RT  
advice for collection 托收通知书 I zM=?,`  
advice of drawing 提款通知书；汇票通知书 o24`5Jdh  
advice of payment 付款通知 FzA_-d/_dg  
Advisory Committee [Securities and Futures Commission] tJbOn$]2"  
谘询委员会〔证券及期货事务监察委员会〕 X -w#E3  
Advisory Committee on Diversification 经济多元化谘询委员会 <;SQ1^N  
affidavit 誓章；遗产申报誓章 OZQhT)nS]  
affidavit of no receipt 述明无收款的誓章 P[% W[E<  
affiliate 联号；联营公司；附属公司 +:mj]`=
  
affiliated company 附属公司；联号；联营公司 k "'q   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )=[K$>0k  
affordability 负担能力 Xr6lYO_R  
African Development Bank [AfDB] 非洲开发银行 !ck=\3pr  
after-acquired property 事后取得的财产 xHZx5GJp9  
after-hours dealing 市后交易 4US8B=jk  
after-tax profit 税后盈利；税后利润；税后溢利 5i83(>p3]e  
agency agreement 代理协议 V.:a6>]  
agency expenses 代理机构的开支 !94&Uk(O  
agency fee 代理费 ,#`gwtFG  
Agency Law 《代理法》 ( y'i{:B  
agent 代理人；承销人 /vD5C  
agent of company 公司代理人 y? )v-YGu  
agent's fee 代理人费；经纪费 fn&gM\<-+(  
aggregate 总计；总数；总体数字 eLL>ThMyW  
aggregate amount 总款额；总额 * j:  
aggregate assets and liabilities 总体资产与负债  ]i=-/  
aggregate at constant price 按固定价格计算的总体数字 Lk4&&5q  
aggregate demand 总需求 FWq6e,  
aggregate gross position 总持仓量 gE`G3kgn{  
aggregate limit 总限额 Rr|VGtg  
aggregate of salaries tax 合计薪俸税 vXq=f:y4  
aggregate performance 总体表现；总体业绩 Xi4!7IOmo  
aggregate supply 总体供应 rcF;Lp :  
aggregate surplus 总盈余 (GMKIw2  
aggregate total 整体总额 ^qIp+[/'  
aggregate value 总值；合计价值 J=Ak+J  
aggregated basis 合计基准 b+[9)B)a?  
aggregated net chargeable income 合计应课税入息实额 I&q:w\\z8|  
aggregation 合并计算；合计；总和 *<Fz1~%*  
aggregation of incomes of husband and wife 夫妇入息合并计算 RR75ke[Hs  
aggregation of property 财产的总和 gt';_
  
agio 差价；贴水 )j',e$m  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 vD[@cm  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y@nWa\iG  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ~Rs|W;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .%U~ r2Y(  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ?0DCjh8We  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment InH
R>,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 rf@/<Wu  
agreement for a settlement 授产协议 x98LOO  
agreement for assignment 转让协议 
&oWWc$  
agreement for sale 售卖协议；买卖协议 *O)_D bj  
agreement for sale and purchase 买卖协议 f"k?Ix\ e  
agreement for the payment of interest 支付利息协议 t TA6 p  
agreement for the repayment of money 还款协议 U^+9l?ol  
agreement of reinsurance 再保险协议 GH7{_@pv8  
Agricultural Bank of China 中国农业银行 UacN'Rat  
air passenger departure tax 飞机乘客离境税 #E{aN?_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 hIXGfvUy  
airport tax 机场税 5y(irbk7  
alcohol duty 酒精税 JAC W#'4hV  
alienation 让与；让渡；转让 bsuUl*l)  
alimony 生活费；赡养费 OV7vwj/-  
All Ordinaries Index [AOI] 所有普通股指数 eG"iJ%I  
all risks 全险；综合险 FT[oM<M\Xd  
All Sales Record for Stock Market 《股票市场成交报告》 W ;P1T"*A  
Allied Capital Resources Limited 新联财务有限公司 "<v_fF<Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `RthX\Tof  
allocation letter 拨款信件 ;wL*  
allocation of fund 分配款项；预留款项 p$?c>lim  
allocation of profit 利润分配；溢利分配 Uf4QQ`c#  
allocation warrant 拨款令 )_GM&-  
allotment 分配；配股 CV]PCq!  
allotment notice 股份配售通知；配股通知 }h
+a8@  
allotment of shares 股份分配 +(/XMx}a  
allowable 可获宽免；免税的 /v5Pk.!
o  
allowable business loss 可扣除的营业亏损 thipfS  
allowable expenses 可扣税的支出 t<ftEJU"'w  
allowance 免税额；津贴；备抵；准备金  7z<!2  
allowance for debts 债项的免税额 ~1
|sf8  
allowance for depreciation by wear and tear 耗损折旧免税额 IH\k_Yf#u  
allowance for funeral expenses 殡殓费的免税额 Jgtvia  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :{_Or'L  
allowance for repairs and outgoings 修葺及支出方面的免税额 K ANE"M  
allowance to debtor 给债务人的津贴 l2VO=RDiW  
alteration of capital 资本更改 n
'P:  
alternate trustee 候补受托人 `Jm{K*&8Q  
amalgamation 合并 S~(4q#Dt-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6WceDY  
ambit of charges 征税范围；收费范围

k`oXo%  
amended valuation 经修订的估值 qgI Jg6x/}  
American Commodities Exchange 美国商品交易所 Qi=rhN`  
American Express Bank Limited 美国运通银行 aI8wy-3I  
American Stock Exchange 美国证券交易所 3C_g)5 _:  
amortization 摊销 82O`<Ci  
amount due from banks 存放银行同业的款项 Rn(|  
amount due from banks abroad 存放海外银行同业的款项 M8KfC!  
amount due from holding companies 控股公司欠款 Mh~T.;f.qq  
amount due from local banks 存放本港银行同业的款项 >x2T'  
amount due to banks 银行同业的存款 <>j,Q  
amount due to banks abroad 海外银行同业的存款 I=(O,*+PQ  
amount due to holding companies 控股公司存款 =;Wkg4\5  
amount due to local banks 本港银行同业的存款 elKQge  
amount due to outport banks 外埠银行同业的存款 yA%[u.{  
amount for note issue 发行纸币的款额 7DOAG
[gH  
amount of bond 担保契据的款额 Qbv)(&i#~  
amount of consideration 代价款额 \
R79^  
amount of contribution 供款数额 UwE^ij  
amount of indebtedness 负债款额 Nz!AR$  
amount of principal of the loan 贷款本金额 Rx`0VQ  
amount of rates chargeable 应征差饷数额 D"^ogY#LK  
amount of share capital 股本额 8$G$Rdn  
amount of sums assured 承保款额 PU-~7h+$  
amount of variation 变动幅度 B5I(ai7<M  
amount of vote 拨款数额 6@l:(-(j2A  
amount payable 应付款额 da I-*  
amount receivable 应收款额 L"}@>&6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (_nkscf  
analysis 分析 <7PtC,74  
ancillary risk 附属风险 OVj,qL)  
annual account 周年帐目；周年帐目报表；年度决算；年结
3_33@MM  
annual accounting date 年结日期 .S?,%4v%%  
annual allowance 每年免税额；年积金；年度津贴；年津 /OxF5bN2  
annual balance 年度余额 8\I(a]kM`  
annual disposable income 每年可动用收入 JRodYXjE  
annual estimates 周年预算 Nm;ka&'  
annual fee 年费 ,%,}[q?]d  
annual general meeting 周年大会 O]~p)E  
annual growth rate 年增率；每年增长率 aX~iY ~?_  
annual long-term supplement 长期个案每年补助金 ]h|GaHiE  
annual pensionable emolument 可供计算退休金的年薪 DH9?~|  
annual report 年报 a\%g_Q){  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p1|@F^Q  
annual return 周年报表；周年申报表；每年报税表格 YEZ"BgUnbp  
Annual Return Rules 《周年报表规则》 |J6CH87>  
annual review of consumer prices 每年消费物价回顾 PMTyiwlm  
annual roll-forward basis 逐年延展方式 "arbUX~d  
annual salary 年薪 kwyvd`J8  
annual statement 年度报表；年度决算表 Z>X-ueV  
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 sX**'cH  
annuitant 年金受益人 ?EpY4k8,  
annuity 年金 c^=,@#  
annuity contract 年金合约 6~2
!ZU  
annuity on human life 人寿年金 TI*uNS;-  
antecedent debt 先前的债项 rsc8lSjH  
ante-dated cheque 倒填日期支票 s\ ~r 8  
anticipated expenditure 预期开支 "urQUpF  
anticipated net profit 预期纯利 : 0%V:B  
anticipated revenue 预期收入  F-ijGGL#  
anti-inflation measure 反通货膨胀措施 R"82=">v  
anti-inflationary stance 反通货膨胀立场 J@)6]d/,  
apparent deficit 表面赤字 a"ht\v}1  
apparent financial solvency 表面偿债能力 Tlf G"HzZ%  
apparent partner 表面合伙人 aIm\tPbb  
application for personal assessment 个人入息课税申请书 GbM
SO  
application of fund 资金应用 xl<Cstr  
application to release as liquidator and to destruct the books of accounts and documents ,Z52dg
gD  
申请免除清盘人职务及毁灭帐簿与文件 J[<:-$E  
appointed actuary 委任精算师 [1Vh3~>J6  
appointed auditor 委任核数师；委任审计师 
#|gt(p]C  
appointed trustee 委任的受托人 D+k5e=  
appointer 委任人 ]^.#d   
apportioned pro rata 按比例分摊 @=@WRPGM*9  
apportionment 分配；分摊 ffSecoX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &|',o ?'F  
apportionment formula 分摊方程式 0h#' 3z<  
apportionment of estate duty 遗产税的分摊 7 bpV=  
appraisal 估价；评估 a|66[  
appreciable growth 可观增长 }9@,EEhg  
appreciable impact 显着影响 EY&hWl*a^  
appreciable increase 可观增长 2AU_<Hr6  
appreciation 增值；升值 \f%jN1z  
appreciation against other currencies 相对其他货币升值 fpzC#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vu1F  
appreciation tax 增值税 WzZb-F  
appropriation 拨款；拨用；拨付 NPKRX Li
%  
appropriation account 拨款帐目 5]gd,&^?>  
Appropriation Bill 拨款法案 CB6<Vng}C  
appropriation-in-aid system 补助拨款办法 ` 8.d  
approved assets 核准资产 V~ZAs+(2Z  
approved basket stock 认可一篮子证券 q*-q5FE  
approved budget 核准预算 LUJKR6oT{>  
approved charitable donation 认可慈善捐款 }cMb0`oA  
approved charitable institution 认可慈善机构 @Vc*JEW  
approved currency 核准货币；认可货币 >Ei_##
 
approved estimates 核准预算 `&j5/[>v  
approved estimates of expenditure 核准开支预算 a B%DIH,  
approved overseas insurer 核准海外保险人 tE- s/  
approved overseas trust company 核准海外信托公司 t|d9EC]c(  
approved pooled investment fund 核准汇集投资基金 ~x`OCii  
approved provident fund scheme 认可公积金计划 fnwtD*``  
approved provision 核准拨款 EubF`w$KWX  
approved redeemable share 核准可赎回股份 "ifYy>d  
approved regional stock 认可地区性证券 0I& !a$:  
approved retirement scheme 认可退休金计划 hbzU?_}  
approved subordinated loan 核准附属贷款 9>\s81^  
arbitrage 套戥；套汇；套利 ti3T?_  
arbitrageur 套戥者；套汇者 2
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arbitrary amount 临时款项 (q"Nt_y  
arrangement 措施；安排；协定 $_% a=0  
arrears 欠款 -dZ7;n5&_  
arrears of pay 欠付薪酬 3<CCC+47  
arrears of revenue 逾期未收税款；逾期未收的帐项 +P81&CaY  
articles of association 组织章程；组织细则；组织章程细则 9}jF]P*Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $9j\sZ
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ascertainment of profit 确定利润 DH
d9yP9-  
"Asia Clear" “亚洲结算系统” {-09,Q
4[&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 r|:i: ii  
Asian Development Fund [ADF] 亚洲发展基金 vzd1:'^t  
Asian dollar bond 亚洲美元债券 1c8J yp  
Asian dollar market 亚洲美元市场 >/Gz*.  
Asian dollar rate 亚洲美元利率 B{PI&a9~s%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,dLh`t<\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  bF0y`  
asked price 沽盘；喊价；索价；卖方报价 JUt 7  
assessable income 应评税入息 Ux2(Oph  
assessable loss 应评税亏损 !MOVv\@O  
assessable profit 应评税利润 =rMT1  
assessable value 应评税值 q~48lxDU  
assessed profit 估定利润 =c"`>Vi@d  
assessed value 经评估价值 k^:)|
Z  
assessment 评税；评定；估价；评税单 6*J`2U9Q  
assessment number 评税编号；估价编号 Ep>3%{V  
assessment of additional tax 补加税评税 hOx'uO`x(  
assessment of performance 业绩评估；实绩评价 l\I#^N  
Assessor 评税主任 N.vt5WP  
asset price bubbles 资产价格泡沫 u^8:/~8K  
asset-backed securities 具资产保证的证券 7Ps I'1v  
assets accretion 资产增值 (sHqzWh  
assets and liabilities 资产与负债 !`LaX!bmp  
assets betterment statement 资产递增表；资产改进表 $6kVhE!;  
assets lending 实物放款；有抵押贷款 g"Mqh!{ FI  
assets of the company passing on the death 死者去世时转移的公司资产 $!)Sgb  
assets pledged as security for liabilities 用作负债抵押的资产 }RowAGWL  
assets portfolio 资产投资组合 d!mtSOh  
assets price 资产价格 ze@NqCF  
assets quality 资产质素 FAkjFgUJp  
assets realization 资产变现 =ZR9zL=h  
assets refinancing arrangement 资产再集资安排 >~8;H x].d  
assets securitization 资产证券化 sEP-jEuwG  
assets situated outside Hong Kong 在香港以外地方的资产 u.ubw(vv  
assets stripping 削减资产；拆卖资产 kclClB:PS  
assets value 资产值 T[]2]K[&B  
assignee 承让人 \ 'G%%%;4  
assignment 转让；转让书；转让契 #Mkwd5S|L  
assignment of interest 权益转让 Cgq/#2BM  
assignment of letters patent and trade mark 专利证书及商标转让 r2M Iw  
assignment of property 物业转让；物业转让书 EhL 8rR  
assignment right 转让权 ~47Bbom  
assignor 转让人 eM Ym@~4  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |h$*z9bsf  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q<Gn@xc'  
associate member 附属会员 lO3W:,3_a  
associated body corporate 相联法人团体 ;T0F1  
associated company 相联公司；联属公司 o!!";q%DX  
associated corporation 相联法团 2[6>h)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {G$I|<MD2T  
公认会计师公会〔英国〕 ,WSK '  
Association of Futures Exchange Brokers 香港期货经纪协会 })RT2zw}  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z^5j.d{e$  
association of underwriters 承保人组织 "h?;)Ye  
assumption of control 接管 XHU&ix{Od  
assurance 担保；保险；转易；转易书 db#QA#^S  
assurance of interest 权益的转易 kzU;24
"K  
at 19XX price 按一九ＸＸ年价格计算 \9k$pC+l  
at a discount 按赔价计算；按贴水价格计算；打折扣 9 f$S4O5  
at a premium 按溢价计算；按升水价格计算 x}o]R  
at call 通知付款；按通知 tgoOzk^  
at constant market price 按固定市价计算 <{!^  
at constant price 按固定价格计算 WvSh i=  
at cost 按成本计算 9QE|
p  
at current market price 按当时市价计算；按现时市价计算 $Lg%CY  
at current price 按当时价格计算；按现时价格计算 !_0kn6S5  
at factor cost 按要素成本计算；按生产要素成本计算 JA0$Fz  
at money-of-the-day price 按付款当日价格计算 0s)B~  
at or better 按指定或较佳价位〔买卖指令〕 D>"U0*h
 
at par 按面值计算；平价 ~3-2Iu^F  
at sight 见票即付 E/ %S0  
at the close 按收市盘 0w^\sf%s  
at the opening 按开市盘 w20E]4"  
attestation 见证；见证条款
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at-the-money option 平价期权 'A@[a_  
attorney 受权人；受托代表人 /LMb~Hy,  
attornment 新拥有人承认书 $[9,1.?C  
attributable profit 可归属利润 Jg#L8>p1  
attributable share value 可归属股份价值 4
 4%jz-m  
Auckland Stock Exchange 奥克兰证券交易所 6ExUNp @U>  
auction 拍卖 V"":_`1VW  
auctioneer 拍卖商 XgY( Vv
  
audit 审计；核数 N_S>%Z+  
Audit Commission 审计署 pl62mp!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] T3 xr Ua&  
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〕 SR>Sq2cW0  
audit review 帐目审查 d
bU
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0_JbE  
audited account 审计帐目；经审计的帐目 SPKen}g  
audited annual account 经审计的周年帐目 Ht^MY  
audited balance sheet 经审计的资产负债表 9HMW!DSK`  
auditor 核数师；核数主任；审计师 <()xO(  
auditor's certificate 核数师证明书；审计师证明书 G#V5E)Dx  
auditor's report 核数师报告；审计师报告 \ZrLh,6f.  
Aussie bond 澳元债券 7Cf%v`B4D  
austerity budget 紧缩预算 rhFa rm4a  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !ZP1?l30  
Australia All Ordinaries Index 澳洲所有普通股票指数 oH~ZqX.3  
Australian Dollar [AUD] 澳元 /bA\O   
Australian Options Market 澳大利亚期权市场 ]RHR>=;  
Australian Securities Commission 澳洲证券事务监察委员会 q|m8G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 n0
:+D R  
Australian Stock Exchange 澳大利亚证券交易所 AfvTStwr  
Austrian Schilling [ATS] 奥地利先令 ;aYPv8s~,:  
authentication 认证；鉴证 ^EU&6M2  
authority to purchase 委托购买证；委购书  01I5,Dm  
authorization 认可；核准；授权；授权书 r$ue1bH}|  
authorization by direction 指示授权 'N,3]Soi  
authorization by instruction 指令授权 AEkgm^t.{  
authorization by warrant 令状授权 p}uTqI  
authorization of unit trust 单位信托的认可 .UbmU^y|  
authorized agent 指定代理人 @t`|w.]ml  
authorized capital 法定资本 W.p->,N  
authorized clerk 出市员 %_+9y??  
authorized dealer 认可交易商 Z91gAy^z<  
authorized financial institution 认可财务机构 g92M\5 x9  
authorized fund 认可基金 7-Rn{"5  
authorized fund house 获授权的基金公司；认可基金公司 {neE(0c  
authorized institution 认可机构 C|"T!1MlY4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 rPK?pJ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 U0u@[9!  
authorized insurer 获授权保险人；获认可承保人 4,f[D9|:  
authorized investment 特准投资项目 Q"8)'dL'  
authorized person 获授权人 Sw#Ez-X  
authorized representative 获授权代表 '.~vN L+ O  
authorized share capital 法定股本 fT._Os?i  
automated quotation system 自动报价系统 M4M 4*o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9In&vF7$  
自动交易系统〔香港期货交易所有限公司〕 DLyHC=%{+h  
automatic adjustment mechanism 自动调整机制 6N.mSnp  
automatic adjustment system 自动调整系统 KtY~Y  
Automatic Clearing House 自动票据交换所 F~a5yW:R=)  
automatic exchange rates accumulation system 自动化汇率累集系统 _ %&"4bm.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?>q=Nf^Q.  
automatic teller machine [ATM] 自动柜员机 &0f7>.y  
autopay 自动转帐 PGT!HdX#{  
available assets 可用资产 -j3 -H&  
available fiscal reserve 现存财政储备 KGi@H
%NN  
available profit 可用利润 9YHSL[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 V2w[0^L  
average 平均；平均数；海损 0x# 6L  
average basic salary 平均基本薪金 Th
WZ>hyJ  
average consumer expenditure 平均消费开支；一般消费开支 !dhZs?/UI  
average cost 平均成本 M
s1\J2  
average cost of land production 增辟土地平均成本 ;~~Oc  
average daily turnover 平均每日成交额 mm#U a/~1u  
average daily wage rate 平均每日工资率 j K[VEhs  
average expenditure pattern 平均开支模式 (]1le|+  
average growth rate 平均增长率 LDV{#5J
  
average net fixed assets 固定资产平均净值 [$[t.
m  
average of relatives 相对价格平均数 |nry^zb  
average price 平均价格 `H/HLCt  
average propensity to consume 平均消费倾向；一般消费倾向 $6!`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 m_rRe\  
average rate 平均率 
7M;Y#=sR  
average revenue 平均收入；平均收益
N0 ?O*a  
average stock 平均库存；平均存货 u6r-{[W}  
average yearly rent 平均年租 5tq$SF42X  
avoidance of double taxation 避免双重课税 =Bo0Oei  
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 q6_1`Ew  
9oq(5BG,  
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