一些有用的会计术语(也不知道发的地方对不对)A

A: *S Z]xrs  
A share Ａ股；甲类股份 [~Z#yEiW^  
abatement of tax 减税；减扣免税额 "DJ%Yo  
ABN AMRO Bank N.V. 荷兰银行 kQ)2DCbdn  
above-the-line expenditure 线上项目支出；经常预算支出 ^4saB+qm  
above-the-line receipt 线上项目收入；经常预算收入 ZQ[s:  
ABSA Asia Limited 南非联合亚洲有限公司 xrJ0  
absolute change 绝对数值变更 Ac[;S!R  
absolute expenditure 实际开支 x_H"<-By  
absolute guideline figure 绝对准则数字 [Kbna>`  
absolute interest 绝对权益 O9p^P%U"  
absolute order of discharge 绝对破产解除令 0upZ4eN  
absolute profit margin 绝对利润幅度 !A_KCM:Ym  
absolute value 实值；绝对值 2b:I.  
absolutely vested interest 绝对既得权益 EVbDI yFn  
absorbed cost 已吸收成本；已分摊成本 Uf$IH!5;Z  
absorption 吸收；分摊；合并 z_z'3d.r7  
absorption rate 吸收率；摊配率；分摊率 a1weTn*  
ACB Finance Limited 亚洲商业财务有限公司 R
Zj06|r8  
acceptable form of reciprocity 合理的互惠条件 <)
@^TRS  
acceptable rate 适当利率；适当汇率 OQT i$2  
acceptance agreement 承兑协议 (fO~nN{F  
acceptance for honour 参加承兑 $>%zNq-F  
acceptor 承兑人；接受人；受票人 VAa;XVmB  
acceptor for honour 参加承兑人 "M]`>eixL  
accident insurance 意外保险 H{Na'_sL  
Accident Insurance Association of Hong Kong 香港意外保险公会 27H4en; o=  
accident insurance scheme 意外保险计划 HsK52<  
accident year basis 意外年度基准 #-d-zV*  
accommodation 通融；贷款 } x'o`GuUf  
accommodation bill 通融票据；空头票据 8EI&}I  
accommodation party 汇票代发人 Z,b^f Vw  
account balance 帐户余额；帐户结余 a&R,jq  
account book 帐簿 1
+Y; "tT  
account collected in advance 预收款项 .fY$$aD$4  
account current book 往来帐簿 s|"4!{It  
account of after-acquired property 事后取得的财产报告 lt}U,p,S  
account of defaulter 拖欠帐目 ra\|c>[%  
account payable 应付帐款 I,lzyxRP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @;d7#!:cE  
account receivable 应收帐款 NMP*q @  
account receivable report 应收帐款报表 /bqJ6$  
account statement 结单；帐单；会计财务报表 "S&1J8D|  
account title 帐户名称；会计科目 }HZ'i;~r|9  
accountant's report 会计师报告 KhbbGdmfS$  
Accountant's Report Rules 会计师报告规则 ;{cl*
EN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 '}NH$ KA  
Accounting Arrangements 《会计安排》 c-
a;nAR  
accounting basis 会计基础 %M05& <  
accounting by Official Receiver 破产管理署署长呈交的帐目 {|@N~c+  
Accounting Circular 《会计通告》 >[g'i+{  
accounting class 会计类别 7jF2m'(  
accounting date 记帐日期；会计结算日期 2?owXcbx  
accounting for money 款项核算 oga0h'  
Accounting Officer 会计主任 5wMEp" YHE  
accounting period 会计报告期；会计期 Xc]Q_70O  
accounting policy 会计政策；会计方针 Qp>Q-+e0  
accounting practice 会计惯例 H0mDs7  
accounting principle 会计准则 _n< @Jk~  
accounting record 会计记录 9}Zi_xK&|e  
accounting report 会计报告 k8"[)lDc.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k+cHx799  
Accounting Society of China 中国会计学会 YA^g[,  
accounting statement 会计报表 6~q"#94  
accounting system 会计制度；会计系统 /ec~^S8X  
accounting transaction 会计事项；帐务交易 v_
@&#!u`  
accounting treatment 会计处理 k\M">K0E  
accounting year 会计年度 BH=CoD.  
accretion 增值；添加 z3-AYQ.H  
accrual 应计项目；应累算数目 u\G\KASUK%  
accrual basis 应计制；权责发生制 Jz\'%O'  
accrual basis accounting 应计制会计；权责发生制会计 NW;wy;;  
accrue 应累算；应计 w2`j&]D6  
accrued benefit 应累算利益 aw/5#(1R  
accrued charges 应计费用 n 6|\  
accrued cumulative preference share dividend 应累算的累积优先股股息 &rxR"^x\  
accrued expenses 应累算费用 zX/9^+p:  
accrued interest payable 应付利息；应计未付利息 jl4rEzVu  
accrued interest receivable 应收利息；应计未收利息 bjq2XP?LL  
accrued right 累算权益 Mxe  
accruing profit 应累算的利润 %5H>tG`]  
accumulated fiscal reserve 累积财政储备 YY<e]CriU  
accumulated profit 累积利润；滚存溢利 Q /\Hc  
accumulated reserve 累积储备 K?+Rq  
accumulation of surplus income 累积收益盈余 `{I-E5x  
acquired assets 既得资产 \7,'o] >M-  
acquisition 收购；购置；取得 v|mZcAz  
acquisition cost 购置成本 c}FZb$q#  
acquisition expenses 购置费用 Yt;.Z$i ,  
acquisition of 100% interest 收购全部股权 |4a#O8d  
acquisition of control 取得控制权 lL:J:  
acquisition of fixed assets 购置固定资产 c^8y/wfok  
acquisition of shell “买壳” 7e&%R4{b  
acquisition price 收购价 v<Ux+-  
act of God 天灾 [t`QV2um  
acting partner 执事合伙人 _/!IjB:(70  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3^zOG2  
active partner 积极参与的合伙人 %@FTg$  
active trading 交投活跃 BK]q^.7+:  
actual circulation 实际流通 sxLq'3(  
actual cost 实际成本 "$BWP  
actual expenditure 实际开支；实际支出 WChJ <[]W  
actual income 实际入息；实际收入；实际收益 Z5o6RTi  
actual market 现货市场 Wz7jB6AWA  
actual price 现货价；实际价格 D?Q{&6p  
actual profit 实际利润 z7J2O  
actual quotation 实盘；实际价位；实际报价 u-. _;  
actual year basis 按实际年度计算 )/9/p17:xu  
actuals 实货 X;0DQnAI8j  
actuarial investigation 精算调查 I(Yyg,1Z  
actuarial principle 精算原则 kSw.Q2ao  
actuarial report 精算师报告 ~dK)U*Q  
Actuarial Society of Hong Kong 香港精算学会 IPnbR)[%  
actuarial valuation 精算师估值 &u_f:Pog  
actuary 精算师 6]^}GyM!  
ad referendum agreement 暂定协议；有待覆核的协定 l8hOryB&  
ad valorem duty 从价税；按值征税 [?hc.COE  
ad valorem duty system 从价税制 I.\fhNxHY  
ad valorem fee 从价费 /^\6q"'  
ad valorem tariff 从价关税 'DQKpk'  
additional allowance 额外免税额 ZOG6  
additional amount for unexpired risk 未过期风险的额外款额 ]f q.r  
additional assessable profit 补加应评税利润 j{9sn,<:  
additional assessment 补加评税 xAD:Z"  
additional commitment 额外承担 \6xVIQ& 0  
additional commitment vote 额外承担拨款 v7/qJ9l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 e? fFh,a  
additional dependent parent allowance 供养父母额外免税额 ~V"D|U;i +  
additional provision 额外拨款 .~6p/fHX  
additional stamp duty 附加印花税 DO$jX 4  
additional tax 补加税罚款；补加税款 |L4K#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]|[oL6"  
adjudged bankrupt 被裁定破产 ;Z"6ve4  
adjudicated bankrupt 裁定破产人 ]J C}il_b  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 MI@id  
adjudication of bankruptcy 裁定破产；宣告破产 ?j8F5(HF?  
adjudication of insolvency 裁定无力偿还债务 Pz1pEyuL  
adjusted actual 经调整的实数；调整后的实数 2, ` =i
 
adjusted current assets 经调整的流动资产；调整后的流动资产 0>m-J  
adjusted figure 经调整的数字；调整后的数额 aQaO.K2  
adjusted liabilities 经调整的负债；调整后的负债 u%S&EuX  
adjusted loss 经调整的亏损；调整后的亏损 \0m[Ch}~ey  
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 70L{u
+wIy  
adjusted profit 经调整的利润；调整后的利润 =x~HcsJ8!R  
adjusted surplus 经调整的盈余额；调整后的盈余额 +)FB[/pXk  
adjusted value 经调整的价值；调整后的价值 W9?Vh{w  
adjustment 调整；修订；理算〔保险〕 nj~1y')  
adjustment centre 调剂中心 C_Y^
<  
adjustment lag 调整过程的时间差距；调整时差 { CkxUec  
adjustment mechanism 调整机制 ?*a:f"vQ  
adjustment of loss 亏损调整 @U(D&_H,K  
adjustment process 调整过程；调整程序 C-$S]6  
adjustment range 调整幅度 1 {dhGX  
administered exchange rate 受管制汇率 n=n!Hn  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _.OajE\T  
administration expenses 行政费用 ^'~+w3M@  
administration fee 手续费；行政费 }}v;V*_V  
administration in bankruptcy 破产管理 [|\~-6"7N|  
administration order 遗产管理令 b&Qj`j4]ZM  
administrator 管理人；遗产管理人 jnX9] PkJ  
administrator of the estate 遗产管理人 )G0a72  
admission of debt 债项承认书 iU\WV  
admission of proof 接纳债权证明 DGTSk9iK(  
advance 放贷款项；垫付款项；预支款项；预付款项 1_!*R]aq  
advance account 暂支帐目；预付款帐户 :~pPB#)nk  
advance compensation 预付补偿金 m0W5Ogk  
advance from shareholder 股东垫款 1+PLj[;jJ:  
advance pending reimbursement 预支以待日后付还 SqTO~zGC  
advanced economy 先进经济体系 37Z:WJ?  
advancement 预付；预付财产 Y6/'gg'&5  
advances warrant 垫款令 DJ;G0*  
advancing 贷出 d$/BF&n  
adverse balance 逆差 U&|=dH]-  
adverse exchange 逆汇 h84}lxT^]  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^PfFW  
advice for collection 托收通知书 [Zk|s9  
advice of drawing 提款通知书；汇票通知书 _gjsAbM  
advice of payment 付款通知 e7ixi^Q  
Advisory Committee [Securities and Futures Commission] G@anY=D\EB  
谘询委员会〔证券及期货事务监察委员会〕 !12W(4S5  
Advisory Committee on Diversification 经济多元化谘询委员会 H~1*`m  
affidavit 誓章；遗产申报誓章 -#H>kbs  
affidavit of no receipt 述明无收款的誓章 Bhl
@\Kq  
affiliate 联号；联营公司；附属公司 Ft>Abj,6  
affiliated company 附属公司；联号；联营公司 IDb|J%e^P  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,YJ\ $?  
affordability 负担能力 Q_xE:#!;  
African Development Bank [AfDB] 非洲开发银行 yw2^kk93|  
after-acquired property 事后取得的财产 C+$dm)M/q  
after-hours dealing 市后交易 iK1<4
)  
after-tax profit 税后盈利；税后利润；税后溢利 1K&z64Q5J  
agency agreement 代理协议 [J0L7p*6  
agency expenses 代理机构的开支 Y!v `0z  
agency fee 代理费 G:$wdT(u  
Agency Law 《代理法》 Iu^#+n  
agent 代理人；承销人 6|t4\'  
agent of company 公司代理人 B
Ck$FM@  
agent's fee 代理人费；经纪费 iVzv/Lqm1  
aggregate 总计；总数；总体数字 ~oh=QakW  
aggregate amount 总款额；总额 -@-cG\{  
aggregate assets and liabilities 总体资产与负债 2P~zYdjS  
aggregate at constant price 按固定价格计算的总体数字 M;={]w@n  
aggregate demand 总需求 b2. xJ4  
aggregate gross position 总持仓量 ]L%qfy4  
aggregate limit 总限额 Q2iS0#  
aggregate of salaries tax 合计薪俸税 aHe/MucK  
aggregate performance 总体表现；总体业绩 lqa.Nj  
aggregate supply 总体供应 a-,!K  
aggregate surplus 总盈余 !-%i" a  
aggregate total 整体总额 fP%hr gL  
aggregate value 总值；合计价值 >Qz#;HI
 
aggregated basis 合计基准 $ckX H,l_  
aggregated net chargeable income 合计应课税入息实额 %p)6m2Sb  
aggregation 合并计算；合计；总和 F_U3+J>  
aggregation of incomes of husband and wife 夫妇入息合并计算 `UL#g![J  
aggregation of property 财产的总和 gR"'|c   
agio 差价；贴水 bWo-( qxq  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 2c@R!*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5bR;R{:x  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 f@Rn&&-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment J5}-5sV^  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 pj G6v(zK  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment z_~f/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &i4*tE3],  
agreement for a settlement 授产协议 eyy{z;D8r  
agreement for assignment 转让协议 u[dR*o0'  
agreement for sale 售卖协议；买卖协议 Ey=
(B'A~  
agreement for sale and purchase 买卖协议 M2_sxibI  
agreement for the payment of interest 支付利息协议 jzSh|a9_  
agreement for the repayment of money 还款协议 ]
d}Z2I'  
agreement of reinsurance 再保险协议 <ZxxlJS)6  
Agricultural Bank of China 中国农业银行 k:Sxs+)?1  
air passenger departure tax 飞机乘客离境税 (m4`l_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2Otd  
airport tax 机场税 W)ihk\E  
alcohol duty 酒精税 Wo2TU!  
alienation 让与；让渡；转让 8i=J(5=  
alimony 生活费；赡养费 z;@;jQ7  
All Ordinaries Index [AOI] 所有普通股指数 KlDW'R$  
all risks 全险；综合险 uOc:^  
All Sales Record for Stock Market 《股票市场成交报告》 `Lb^!6`)  
Allied Capital Resources Limited 新联财务有限公司 Lnbbv  *  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 fDhV *LqW  
allocation letter 拨款信件 U0q{8 "Pl  
allocation of fund 分配款项；预留款项 LCx{7bN1ro  
allocation of profit 利润分配；溢利分配 ?Ko)AP  
allocation warrant 拨款令 :t-a;Q;  
allotment 分配；配股 |gM|>  
allotment notice 股份配售通知；配股通知 A&rk5y;  
allotment of shares 股份分配 O
7%<(  
allowable 可获宽免；免税的 &duWV6Acw  
allowable business loss 可扣除的营业亏损 XYhN;U}Z  
allowable expenses 可扣税的支出 at
]=SA  
allowance 免税额；津贴；备抵；准备金 W'u6F-$2  
allowance for debts 债项的免税额 P%
_cIR  
allowance for depreciation by wear and tear 耗损折旧免税额 I?LJXo\O  
allowance for funeral expenses 殡殓费的免税额 Ikql  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 P?VGY  
allowance for repairs and outgoings 修葺及支出方面的免税额 B*p`e1  
allowance to debtor 给债务人的津贴 \:9dt8(-U  
alteration of capital 资本更改 7T9m@  
alternate trustee 候补受托人 MWl?pG!Y  
amalgamation 合并 [X]yj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IL`X}=L_  
ambit of charges 征税范围；收费范围 G?CaCleG  
amended valuation 经修订的估值 :0x,%V74_!  
American Commodities Exchange 美国商品交易所 A94ZG:  
American Express Bank Limited 美国运通银行 '=K [3%U  
American Stock Exchange 美国证券交易所 bhDV U(%I6  
amortization 摊销 Ppi/`X  
amount due from banks 存放银行同业的款项 1Y4=D  
amount due from banks abroad 存放海外银行同业的款项 qPGpN0M`  
amount due from holding companies 控股公司欠款 >UvLeS2h:y  
amount due from local banks 存放本港银行同业的款项 $$ouqLu  
amount due to banks 银行同业的存款 Xptb4]  
amount due to banks abroad 海外银行同业的存款 6MQ+![fN  
amount due to holding companies 控股公司存款 jh0``{  
amount due to local banks 本港银行同业的存款 l{ja2brX  
amount due to outport banks 外埠银行同业的存款 JpqZVu"7  
amount for note issue 发行纸币的款额 8\HL8^6c5  
amount of bond 担保契据的款额 <0T5W#H`D  
amount of consideration 代价款额 4$.$j=Ct."  
amount of contribution 供款数额 GTL gj'B  
amount of indebtedness 负债款额 "<uaG?:  
amount of principal of the loan 贷款本金额 iq2)oC_  
amount of rates chargeable 应征差饷数额 ^F2OTz4n  
amount of share capital 股本额 $51M'Qu  
amount of sums assured 承保款额 6t/nM  
amount of variation 变动幅度 L[o;@+32  
amount of vote 拨款数额 m}&cX
Y  
amount payable 应付款额 vaN}M)W/  
amount receivable 应收款额 u UXj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3fPd|F.kF  
analysis 分析 jN 9|q  
ancillary risk 附属风险 "&;8U.  
annual account 周年帐目；周年帐目报表；年度决算；年结 n "?It  
annual accounting date 年结日期 FeOo;|a  
annual allowance 每年免税额；年积金；年度津贴；年津 ,PC'xrEo  
annual balance 年度余额 IlQNo 1  
annual disposable income 每年可动用收入 ATx6YP@7~  
annual estimates 周年预算 mO
gsO  
annual fee 年费 &AM<H}>  
annual general meeting 周年大会 7R9.g6j  
annual growth rate 年增率；每年增长率 qNb|6/DG  
annual long-term supplement 长期个案每年补助金 !wP|t#Sc9  
annual pensionable emolument 可供计算退休金的年薪 =OY&;d!C  
annual report 年报 z{XN1'/V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /Iht,@%E  
annual return 周年报表；周年申报表；每年报税表格 \1|]?ZQ\K  
Annual Return Rules 《周年报表规则》 aK>5r^7S  
annual review of consumer prices 每年消费物价回顾 !kCMw%[  
annual roll-forward basis 逐年延展方式 o zg%-  
annual salary 年薪 ZslH2#  
annual statement 年度报表；年度决算表 Axp#8  
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 b{Srd3  
annuitant 年金受益人 .x\fPjB  
annuity 年金  +6paM  
annuity contract 年金合约 |^!#x Tj  
annuity on human life 人寿年金 XfY~q~f8  
antecedent debt 先前的债项 EC9D.afy&  
ante-dated cheque 倒填日期支票 u\LG_/UJV1  
anticipated expenditure 预期开支 "9F]Wv/  
anticipated net profit 预期纯利 &q~**^;'  
anticipated revenue 预期收入 }#0MJ6L  
anti-inflation measure 反通货膨胀措施 Ip c2Qsa  
anti-inflationary stance 反通货膨胀立场
S%+,:kq  
apparent deficit 表面赤字 YdsY2  
apparent financial solvency 表面偿债能力 LF o{,%B  
apparent partner 表面合伙人 >!
u@>  
application for personal assessment 个人入息课税申请书 1K(a=o[Ce  
application of fund 资金应用 S}fU2Wi  
application to release as liquidator and to destruct the books of accounts and documents QY14N{]T\p  
申请免除清盘人职务及毁灭帐簿与文件 }{FKs!(4  
appointed actuary 委任精算师 <3?T^/8  
appointed auditor 委任核数师；委任审计师 Ce&nMgd~  
appointed trustee 委任的受托人 o=/Cje  
appointer 委任人 Twqkd8[  
apportioned pro rata 按比例分摊 9J>b6  
apportionment 分配；分摊 (EZ34,k'S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?naPti1GX  
apportionment formula 分摊方程式 p#-ov-znp  
apportionment of estate duty 遗产税的分摊 lIR0jgP@z  
appraisal 估价；评估 Hgu:*iYA  
appreciable growth 可观增长 H<tk/\C  
appreciable impact 显着影响 <eWGvIEP[  
appreciable increase 可观增长 $xx5+A%,  
appreciation 增值；升值 /rMxl(wD'  
appreciation against other currencies 相对其他货币升值 |GmV1hN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/JP]5M)   
appreciation tax 增值税 /WIO@c  
appropriation 拨款；拨用；拨付 gkxEy5c[  
appropriation account 拨款帐目 s=)0y$  
Appropriation Bill 拨款法案 do3 BI4Q  
appropriation-in-aid system 补助拨款办法 [h"#Gwb=;  
approved assets 核准资产 ;=rMIi  
approved basket stock 认可一篮子证券 [>`[1;aX  
approved budget 核准预算 mX@Un9k  
approved charitable donation 认可慈善捐款 *7`N^e  
approved charitable institution 认可慈善机构 @3D8TPH  
approved currency 核准货币；认可货币 e[`E-br^  
approved estimates 核准预算 &uLxAw  
approved estimates of expenditure 核准开支预算 iC U[X&  
approved overseas insurer 核准海外保险人 6Mpbmfr  
approved overseas trust company 核准海外信托公司 r 5$(  
approved pooled investment fund 核准汇集投资基金 *~p~IX{  
approved provident fund scheme 认可公积金计划 [w iI  
approved provision 核准拨款 9ICC2%j|  
approved redeemable share 核准可赎回股份 fX.V+.rj  
approved regional stock 认可地区性证券 ]>utLi5dX  
approved retirement scheme 认可退休金计划 o;#{N~4[$  
approved subordinated loan 核准附属贷款 W@S'mxk#*  
arbitrage 套戥；套汇；套利 @ mzf(Aq  
arbitrageur 套戥者；套汇者 m~K[+P  
arbitrary amount 临时款项 HSt|Ua.c/h  
arrangement 措施；安排；协定 kBPFk t2  
arrears 欠款 m7:E73:  
arrears of pay 欠付薪酬 OL+!,Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 6~g:"}  
articles of association 组织章程；组织细则；组织章程细则 7ko7)"N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *%0f^~!G<p  
ascertainment of profit 确定利润 A<6V$e$:2  
"Asia Clear" “亚洲结算系统” WIwbf|\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;bt@wgY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y`FGD25`  
Asian Development Fund [ADF] 亚洲发展基金 ,v"/3Ff{,  
Asian dollar bond 亚洲美元债券 o]NL_SM_  
Asian dollar market 亚洲美元市场 +mBJvrI  
Asian dollar rate 亚洲美元利率 JOj\#!\>k0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 X,- ' v[z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z=: oIAe  
asked price 沽盘；喊价；索价；卖方报价 niO
(>  
assessable income 应评税入息 T;-Zl[H  
assessable loss 应评税亏损 "Y&+J@]  
assessable profit 应评税利润 r#{r]q_E*  
assessable value 应评税值 tVx.J'"Y  
assessed profit 估定利润 T7;)HFGeW  
assessed value 经评估价值  m8rz i:
 
assessment 评税；评定；估价；评税单 7R\!'`]\M  
assessment number 评税编号；估价编号 N0s)Nao4  
assessment of additional tax 补加税评税 vcB+h;x  
assessment of performance 业绩评估；实绩评价 FswMEf-|  
Assessor 评税主任 -`e=u<Y9@  
asset price bubbles 资产价格泡沫 v{rc5 ]\R  
asset-backed securities 具资产保证的证券 "?j|;p@!>  
assets accretion 资产增值 >Kl78w:  
assets and liabilities 资产与负债 -X#J<u T/  
assets betterment statement 资产递增表；资产改进表 39!o!_g  
assets lending 实物放款；有抵押贷款 ^H+j;
K{5,  
assets of the company passing on the death 死者去世时转移的公司资产 @LY 5]og  
assets pledged as security for liabilities 用作负债抵押的资产 ~A0E4UJgq  
assets portfolio 资产投资组合 UT[9ER
S  
assets price 资产价格 nf< <]iHf  
assets quality 资产质素 TJtW?c7  
assets realization 资产变现 @S~'m;  
assets refinancing arrangement 资产再集资安排 }iy`Ko+B"b  
assets securitization 资产证券化 $ql-"BB  
assets situated outside Hong Kong 在香港以外地方的资产 _ED1".&#f  
assets stripping 削减资产；拆卖资产 #
SY8Zv  
assets value 资产值 x7e  
assignee 承让人 hMJ \a  
assignment 转让；转让书；转让契 ]P0DPea  
assignment of interest 权益转让 <.3@-z>w2,  
assignment of letters patent and trade mark 专利证书及商标转让 tC+9W1o  
assignment of property 物业转让；物业转让书 b*Ipg8n+  
assignment right 转让权 T4 SByX9  
assignor 转让人 ?xf59mY7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @{_PO{=\C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o,) p*glO  
associate member 附属会员 *9^CgLF  
associated body corporate 相联法人团体 f/)3b`$Wu  
associated company 相联公司；联属公司 ^JtGT  
associated corporation 相联法团 >Z^7=5
K"O  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] c: *wev  
公认会计师公会〔英国〕 PqcuSb6  
Association of Futures Exchange Brokers 香港期货经纪协会 Tu_dkif'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 OxF\Hm)(  
association of underwriters 承保人组织 ZNB*Azi  
assumption of control 接管 +2oZB]GPL  
assurance 担保；保险；转易；转易书 \Y9=dE}  
assurance of interest 权益的转易 ^J>28Q\S  
at 19XX price 按一九ＸＸ年价格计算 ~E^EF{h   
at a discount 按赔价计算；按贴水价格计算；打折扣 gx[#@(  
at a premium 按溢价计算；按升水价格计算 M;MD-|
U  
at call 通知付款；按通知 _|8"&*T^  
at constant market price 按固定市价计算 *Oz
5I  
at constant price 按固定价格计算 hZlajky  
at cost 按成本计算 (p} N9n$  
at current market price 按当时市价计算；按现时市价计算 r"fu{4aX  
at current price 按当时价格计算；按现时价格计算 va8:QHdU  
at factor cost 按要素成本计算；按生产要素成本计算 uMsKF%m  
at money-of-the-day price 按付款当日价格计算 7k6rhf7H  
at or better 按指定或较佳价位〔买卖指令〕 mQ%kGqs  
at par 按面值计算；平价 +:&(Ag  
at sight 见票即付 NtTLvO6  
at the close 按收市盘 =mqV&FgRo  
at the opening 按开市盘 lO, 2  
attestation 见证；见证条款 j<deTK;.  
at-the-money option 平价期权 b&~uK"O'7d  
attorney 受权人；受托代表人 #Mbt%m  
attornment 新拥有人承认书 !^axO  
attributable profit 可归属利润 #bu`W
!p}  
attributable share value 可归属股份价值 mKp
UEJ<a  
Auckland Stock Exchange 奥克兰证券交易所 k5-mK{RZ  
auction 拍卖 >\DXA)nc  
auctioneer 拍卖商 qUtVqS  
audit 审计；核数 XQ(`8Jl&^  
Audit Commission 审计署 rvE!Q=y~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >^J!Z~;L)  
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〕 lYw A5|+  
audit review 帐目审查 <Mc:Cg8>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *7*g! km  
audited account 审计帐目；经审计的帐目 \f66ipZK*  
audited annual account 经审计的周年帐目 ip5s'S~  
audited balance sheet 经审计的资产负债表 6\o.wq  
auditor 核数师；核数主任；审计师 66L*6O4  
auditor's certificate 核数师证明书；审计师证明书 SgXXitg9+  
auditor's report 核数师报告；审计师报告 r.ajw&J2  
Aussie bond 澳元债券 Y_/Kd7,\~  
austerity budget 紧缩预算 `MTOe1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9:~,TH  
Australia All Ordinaries Index 澳洲所有普通股票指数 $E7yJ|p{
 
Australian Dollar [AUD] 澳元 N_0&3PUSM  
Australian Options Market 澳大利亚期权市场 [q.W!l4E  
Australian Securities Commission 澳洲证券事务监察委员会 qE,%$0g  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O1#rCFC|y  
Australian Stock Exchange 澳大利亚证券交易所 hChM hc  
Austrian Schilling [ATS] 奥地利先令 ; wHuL\  
authentication 认证；鉴证 [z$J  
authority to purchase 委托购买证；委购书 DBmcvC  
authorization 认可；核准；授权；授权书 *R~oA`
 
authorization by direction 指示授权 *fd` .}  
authorization by instruction 指令授权 E"G._<3J8  
authorization by warrant 令状授权 ?tA-`\E  
authorization of unit trust 单位信托的认可 G~esSL^G/  
authorized agent 指定代理人 J"83S*2(j  
authorized capital 法定资本 0_]aF8j  
authorized clerk 出市员 %!.rP  
authorized dealer 认可交易商 T@Q<oNU  
authorized financial institution 认可财务机构 B!tte)  
authorized fund 认可基金 p>}N9v;Bo  
authorized fund house 获授权的基金公司；认可基金公司 gwqK`ww  
authorized institution 认可机构 +mxYz#reX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0N T3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ONfJ"Rp3  
authorized insurer 获授权保险人；获认可承保人 +$ -#V
  
authorized investment 特准投资项目 y mE`V  
authorized person 获授权人 Ck^=H  
authorized representative 获授权代表 1$Hf`h2  
authorized share capital 法定股本 (u'/tNGS  
automated quotation system 自动报价系统 s+CXKb +  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] LB{a&I LG  
自动交易系统〔香港期货交易所有限公司〕 8 Zj>|u  
automatic adjustment mechanism 自动调整机制 73<iK]*c  
automatic adjustment system 自动调整系统 qJ!oH&/cD  
Automatic Clearing House 自动票据交换所 e5XikLu  
automatic exchange rates accumulation system 自动化汇率累集系统 [&`>&u@MK  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =:0(
&NCRq  
automatic teller machine [ATM] 自动柜员机 11-uJVO~*  
autopay 自动转帐 ^y6CV4T+  
available assets 可用资产 h`GV[Oo:  
available fiscal reserve 现存财政储备 O0{v`|w9+  
available profit 可用利润 Y zvtxX*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 <1LuYEDq  
average 平均；平均数；海损 qnm9Lw#  
average basic salary 平均基本薪金 3}g
K`1Nq1  
average consumer expenditure 平均消费开支；一般消费开支 AN1bfF:C  
average cost 平均成本 z`
2d(KE?  
average cost of land production 增辟土地平均成本 kt:%]ZZL  
average daily turnover 平均每日成交额 0,3 ':Df  
average daily wage rate 平均每日工资率 dk]ro~ [  
average expenditure pattern 平均开支模式 Lul?@>T  
average growth rate 平均增长率 VN".NEL  
average net fixed assets 固定资产平均净值 O0l;
Qi  
average of relatives 相对价格平均数 ixH7oWH#  
average price 平均价格 K*}j1A  
average propensity to consume 平均消费倾向；一般消费倾向 "nefRz%j+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ge?ymaU$a  
average rate 平均率 ?-Z:N`YP  
average revenue 平均收入；平均收益 KW
H  
average stock 平均库存；平均存货 Arv8P P^'  
average yearly rent 平均年租 !'MD8  
avoidance of double taxation 避免双重课税 nc{<v  
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 xr2:bu  
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