一些有用的会计术语(也不知道发的地方对不对)A

A: |g!d[ct]
 
A share Ａ股；甲类股份 hh*('n>[  
abatement of tax 减税；减扣免税额 7C,giCYU  
ABN AMRO Bank N.V. 荷兰银行 6o(IL-0]c  
above-the-line expenditure 线上项目支出；经常预算支出 '=#fELMW  
above-the-line receipt 线上项目收入；经常预算收入 !jSgpIp  
ABSA Asia Limited 南非联合亚洲有限公司 AovBKB $  
absolute change 绝对数值变更 $j<KXR  
absolute expenditure 实际开支 f% )9!qeW  
absolute guideline figure 绝对准则数字 0H_ux
kB~  
absolute interest 绝对权益 dIYf}7P  
absolute order of discharge 绝对破产解除令 %DXBl:!Y`  
absolute profit margin 绝对利润幅度 X:;x5'|
 
absolute value 实值；绝对值 WulyMcJ  
absolutely vested interest 绝对既得权益 #u8#< ,w  
absorbed cost 已吸收成本；已分摊成本 Y_!+Y<x7v  
absorption 吸收；分摊；合并 $[,4Ib_|  
absorption rate 吸收率；摊配率；分摊率 m|{^T/kIbQ  
ACB Finance Limited 亚洲商业财务有限公司 ]S[?tn  
acceptable form of reciprocity 合理的互惠条件 m6n%?8t  
acceptable rate 适当利率；适当汇率 8(L2w|+B<  
acceptance agreement 承兑协议 U$& '>%#  
acceptance for honour 参加承兑 ftR& 5!Wm  
acceptor 承兑人；接受人；受票人 P~=yTW  
acceptor for honour 参加承兑人 HdB>CVuh  
accident insurance 意外保险 Q!V:=d  
Accident Insurance Association of Hong Kong 香港意外保险公会 -9,~b9$  
accident insurance scheme 意外保险计划 UF#!6"C@  
accident year basis 意外年度基准 >$L7J=Em  
accommodation 通融；贷款 a
{hc{  
accommodation bill 通融票据；空头票据 Q+9:]Bt  
accommodation party 汇票代发人 z06,$OYz  
account balance 帐户余额；帐户结余 SM4`Hys;p  
account book 帐簿 &s vg<UZ  
account collected in advance 预收款项 'kcR:5B  
account current book 往来帐簿 kexV~Q  
account of after-acquired property 事后取得的财产报告 (b<0=U  
account of defaulter 拖欠帐目 0 h!Du|?  
account payable 应付帐款 0r1GGEW`s  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 89(qU  
account receivable 应收帐款 Z6i~Dy3  
account receivable report 应收帐款报表 ckA\{v  
account statement 结单；帐单；会计财务报表 \j62"

  
account title 帐户名称；会计科目 *0!p_Hco  
accountant's report 会计师报告 `7:uc@  
Accountant's Report Rules 会计师报告规则 8$\j| mN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `HXv_9  
Accounting Arrangements 《会计安排》 /#M1J:SV  
accounting basis 会计基础 bkDVW  
accounting by Official Receiver 破产管理署署长呈交的帐目 ra T9  
Accounting Circular 《会计通告》 uo]xC+^  
accounting class 会计类别 ya8p 4N{_  
accounting date 记帐日期；会计结算日期 S7f.^8  
accounting for money 款项核算 m.Zy$SDj(  
Accounting Officer 会计主任 nJN-U+)u  
accounting period 会计报告期；会计期 i3N{Dt  
accounting policy 会计政策；会计方针 z0<
E3t  
accounting practice 会计惯例 HdqB B
  
accounting principle 会计准则 xyk%\&"7  
accounting record 会计记录 U`qC.s(L  
accounting report 会计报告 jj2iF/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 : "|/  
Accounting Society of China 中国会计学会 AF{uFna  
accounting statement 会计报表 4@{cK
|  
accounting system 会计制度；会计系统 Gc`PO  
accounting transaction 会计事项；帐务交易 vu*e*b$}  
accounting treatment 会计处理 7 mCf*|  
accounting year 会计年度 \+R%KA/F  
accretion 增值；添加 
|gO7`F2  
accrual 应计项目；应累算数目 Gg'!(]v  
accrual basis 应计制；权责发生制 7s?#y=M  
accrual basis accounting 应计制会计；权责发生制会计 BJux5Nh  
accrue 应累算；应计 0>BxS9?w  
accrued benefit 应累算利益 agx8*x  
accrued charges 应计费用 ;^xM" {G8  
accrued cumulative preference share dividend 应累算的累积优先股股息 u>fMO9X}2  
accrued expenses 应累算费用 *pwkv7Zh  
accrued interest payable 应付利息；应计未付利息 bQautRW  
accrued interest receivable 应收利息；应计未收利息 spfW
)v/T!  
accrued right 累算权益 kJ5z['4?  
accruing profit 应累算的利润 a
KriO  
accumulated fiscal reserve 累积财政储备 ),p0V  
accumulated profit 累积利润；滚存溢利 F;ttqL  
accumulated reserve 累积储备 tVAo o-%  
accumulation of surplus income 累积收益盈余 'r]6 GC8Z$  
acquired assets 既得资产 i|1*bZ6'  
acquisition 收购；购置；取得 P!+Gwm{  
acquisition cost 购置成本 ;Yee0O!d4  
acquisition expenses 购置费用 hE {";/}J  
acquisition of 100% interest 收购全部股权 ,6{z  
acquisition of control 取得控制权 Fa>f'VXx  
acquisition of fixed assets 购置固定资产 -orRmn6}  
acquisition of shell “买壳” )\Q(=:  
acquisition price 收购价 "++\6H<  
act of God 天灾 MTtx|L\4  
acting partner 执事合伙人 jlj ge=#c2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 wH o}wp  
active partner 积极参与的合伙人 i`gM> q&  
active trading 交投活跃 .gg0rTf=-  
actual circulation 实际流通 i"a3POV>  
actual cost 实际成本 GFdbwn5B  
actual expenditure 实际开支；实际支出 AE77i,Xa  
actual income 实际入息；实际收入；实际收益 VG 5*17nf5  
actual market 现货市场 IADHe\.  
actual price 现货价；实际价格 Q)0KYKD+@  
actual profit 实际利润
&'>m;W  
actual quotation 实盘；实际价位；实际报价 =\.*CY|;N  
actual year basis 按实际年度计算 U)8yd,qG[%  
actuals 实货 #Q!Xz2z2  
actuarial investigation 精算调查 I0zx'x)F  
actuarial principle 精算原则 %!nI]|  
actuarial report 精算师报告 5=C?,1F$A  
Actuarial Society of Hong Kong 香港精算学会 @KL&vm(F$  
actuarial valuation 精算师估值 I #1~CbR  
actuary 精算师 wU+r]SK@  
ad referendum agreement 暂定协议；有待覆核的协定 /8e}c`  
ad valorem duty 从价税；按值征税 V,rc&97  
ad valorem duty system 从价税制 o^~ZXF}  
ad valorem fee 从价费 ,5$G0  
ad valorem tariff 从价关税 0]SWyC :  
additional allowance 额外免税额 Z}$sY>E  
additional amount for unexpired risk 未过期风险的额外款额 1M&Lb.J6  
additional assessable profit 补加应评税利润 06]3+s{{  
additional assessment 补加评税 <ZSXOh,'  
additional commitment 额外承担 q2E{o)9  
additional commitment vote 额外承担拨款 h]s6)tII  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1k6asz^T  
additional dependent parent allowance 供养父母额外免税额 !s-A`} s+  
additional provision 额外拨款 UAF$bR  
additional stamp duty 附加印花税 /iO"4%v  
additional tax 补加税罚款；补加税款 Z2M(euzfi3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ht2Fie  
adjudged bankrupt 被裁定破产 A:(|"<lA  
adjudicated bankrupt 裁定破产人 u"qu!EY2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `'s_5Ek  
adjudication of bankruptcy 裁定破产；宣告破产 ="$w8iRU  
adjudication of insolvency 裁定无力偿还债务 &tZIWV1&  
adjusted actual 经调整的实数；调整后的实数 }9\_s*  
adjusted current assets 经调整的流动资产；调整后的流动资产 ltuV2.$  
adjusted figure 经调整的数字；调整后的数额 jz<}9Kze  
adjusted liabilities 经调整的负债；调整后的负债 1TQ?Fxj  
adjusted loss 经调整的亏损；调整后的亏损 &5-1Cd E  
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 /^xv1F{  
adjusted profit 经调整的利润；调整后的利润 hOB<6Tm[  
adjusted surplus 经调整的盈余额；调整后的盈余额 |/K|Vwa  
adjusted value 经调整的价值；调整后的价值 1TTS@\  
adjustment 调整；修订；理算〔保险〕 9wR D=a  
adjustment centre 调剂中心 v>LK+|U  
adjustment lag 调整过程的时间差距；调整时差 m[=SCH-;  
adjustment mechanism 调整机制 #tKks:eL  
adjustment of loss 亏损调整 ,Sgo_bC/|  
adjustment process 调整过程；调整程序 7#C$}1XJ1  
adjustment range 调整幅度 (X@\2M4@T#  
administered exchange rate 受管制汇率 A>gZl)c  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕  d\#yWY  
administration expenses 行政费用 FL\pgbI  
administration fee 手续费；行政费 MPUyu(-%{  
administration in bankruptcy 破产管理 g5|&6+t.  
administration order 遗产管理令 <2]h$53y!  
administrator 管理人；遗产管理人 YA@?L
!F  
administrator of the estate 遗产管理人 P-ZvW<M  
admission of debt 债项承认书 7kV$O(4  
admission of proof 接纳债权证明 #D_Ti%.^}  
advance 放贷款项；垫付款项；预支款项；预付款项 P\Qvj7_  
advance account 暂支帐目；预付款帐户 R7rM$|n=o  
advance compensation 预付补偿金 ^*l dsc  
advance from shareholder 股东垫款 _XZK2Q[  
advance pending reimbursement 预支以待日后付还 75H!i$(*+  
advanced economy 先进经济体系 !y_L~81?  
advancement 预付；预付财产 LIG@`  
advances warrant 垫款令 !7\dr )  
advancing 贷出 ?:/J8s [O  
adverse balance 逆差 e*'bY;8lo  
adverse exchange 逆汇 10zM8<bl  
advertisement addressed to shareholders 在报章刊登的致股东通告 :a Cf@:']  
advice for collection 托收通知书 8#$HKWUK  
advice of drawing 提款通知书；汇票通知书 CX/[L)|Ru  
advice of payment 付款通知 Ydsnu  
Advisory Committee [Securities and Futures Commission] L$c 1<7LU  
谘询委员会〔证券及期货事务监察委员会〕 aW:*!d#  
Advisory Committee on Diversification 经济多元化谘询委员会 fV4eGIR&  
affidavit 誓章；遗产申报誓章 O=U,x-Wl  
affidavit of no receipt 述明无收款的誓章 *H/)S5
 
affiliate 联号；联营公司；附属公司 xb[yy}>"L  
affiliated company 附属公司；联号；联营公司 W\B@0Iso  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0*]0#2Z  
affordability 负担能力 x3'ANw6E  
African Development Bank [AfDB] 非洲开发银行 |goBIp[  
after-acquired property 事后取得的财产 ~uY5~Qs9G  
after-hours dealing 市后交易 ISZEP8w  
after-tax profit 税后盈利；税后利润；税后溢利 }6LcimQyK  
agency agreement 代理协议 " AvEo  
agency expenses 代理机构的开支 Z-t qSw8n  
agency fee 代理费 sifjmNP  
Agency Law 《代理法》 $Rze[3  
agent 代理人；承销人 _Rjbm'kC  
agent of company 公司代理人 }c8et'HYf  
agent's fee 代理人费；经纪费 *9KT@"v  
aggregate 总计；总数；总体数字 Jyd[Sc)  
aggregate amount 总款额；总额 -GL.8"c[  
aggregate assets and liabilities 总体资产与负债
S8;
c0}-  
aggregate at constant price 按固定价格计算的总体数字 g[b;1$  
aggregate demand 总需求 -;Mh|!yg  
aggregate gross position 总持仓量 _Hq)@AI   
aggregate limit 总限额 hT=E~|O  
aggregate of salaries tax 合计薪俸税 ?jO<<@*2S  
aggregate performance 总体表现；总体业绩 %A `9[icy  
aggregate supply 总体供应 $!'Vn)Z7  
aggregate surplus 总盈余 Tw/7P~*  
aggregate total 整体总额 'yOx&~H]  
aggregate value 总值；合计价值 MYJDfI  
aggregated basis 合计基准 j5hQ;~Fa|  
aggregated net chargeable income 合计应课税入息实额 J'#o6Ud  
aggregation 合并计算；合计；总和 Rwj 3o  
aggregation of incomes of husband and wife 夫妇入息合并计算 1iqgTi>  
aggregation of property 财产的总和 2CtCG8o  
agio 差价；贴水 e'|P^G>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》 !Y^B{bh  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =AK6^v&on  
《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》 rI
v#YqT  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H5FWk  
《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》 v>hc\H1P  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment k fOd|-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 IQ#Kod;)  
agreement for a settlement 授产协议 !9zs>T&9a\  
agreement for assignment 转让协议 $f"Ce,f  
agreement for sale 售卖协议；买卖协议 ^7kYG7/  
agreement for sale and purchase 买卖协议 A8nf"mRD:  
agreement for the payment of interest 支付利息协议 j}%C;;MPH  
agreement for the repayment of money 还款协议 (:#4{C  
agreement of reinsurance 再保险协议 )Zyw^KN^  
Agricultural Bank of China 中国农业银行 5n2}|V$VqP  
air passenger departure tax 飞机乘客离境税 NUY sQO)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ip,0C8T`Q  
airport tax 机场税 .GDY J9vi  
alcohol duty 酒精税 \$8p8MP<&D  
alienation 让与；让渡；转让 I} ]s(  
alimony 生活费；赡养费 "Bn]-o|r  
All Ordinaries Index [AOI] 所有普通股指数 @:u2{>Yl  
all risks 全险；综合险 Zg;Ht  
All Sales Record for Stock Market 《股票市场成交报告》 9jUm0B{?  
Allied Capital Resources Limited 新联财务有限公司 wqn}t]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }PzYt~Z`@  
allocation letter 拨款信件
SI l<\  
allocation of fund 分配款项；预留款项 {<^PYN>`  
allocation of profit 利润分配；溢利分配 %X\rP,  
allocation warrant 拨款令 ~
o/e0  
allotment 分配；配股 ByXcs'  
allotment notice 股份配售通知；配股通知  7w|4BRL
 
allotment of shares 股份分配 z:tu_5w!,  
allowable 可获宽免；免税的 "j+=py`  
allowable business loss 可扣除的营业亏损
gY@$g  
allowable expenses 可扣税的支出 6EX8,4c\  
allowance 免税额；津贴；备抵；准备金 ]?2&d[  
allowance for debts 债项的免税额 S$fCO$bU  
allowance for depreciation by wear and tear 耗损折旧免税额 DvXbbhp  
allowance for funeral expenses 殡殓费的免税额 h3L{zOff  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N|WR^MQD  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^,Y#_$oR  
allowance to debtor 给债务人的津贴 GfT`>M?QGK  
alteration of capital 资本更改 n&uD=-  
alternate trustee 候补受托人 8h7z  
amalgamation 合并 ur`:wR] 2?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (}n,Ou[  
ambit of charges 征税范围；收费范围 {wp"zaa  
amended valuation 经修订的估值  ^'c[HVJ  
American Commodities Exchange 美国商品交易所 \XlT  
American Express Bank Limited 美国运通银行 R`|GBVbv  
American Stock Exchange 美国证券交易所 -^LEGKN  
amortization 摊销 {e8.E<
f-  
amount due from banks 存放银行同业的款项 Z:}d\~`x$%  
amount due from banks abroad 存放海外银行同业的款项 Rm!Iv&{  
amount due from holding companies 控股公司欠款 ra k@oW]  
amount due from local banks 存放本港银行同业的款项 g"sW_y_O  
amount due to banks 银行同业的存款 7*r7Q'  
amount due to banks abroad 海外银行同业的存款 bR!*z
  
amount due to holding companies 控股公司存款 RcH",*U  
amount due to local banks 本港银行同业的存款 z@3t>k|
K  
amount due to outport banks 外埠银行同业的存款 1x#Z}XG  
amount for note issue 发行纸币的款额 [,T
uNd  
amount of bond 担保契据的款额 Fh4kd>1D  
amount of consideration 代价款额 C. Hr  
amount of contribution 供款数额 \j]i"LpWb  
amount of indebtedness 负债款额 P'6eK?  
amount of principal of the loan 贷款本金额 ZV
j/lOP X  
amount of rates chargeable 应征差饷数额 'e;]\< 0z  
amount of share capital 股本额 +Q3i&"QB.  
amount of sums assured 承保款额 U1t7XZ3e  
amount of variation 变动幅度 >>voLDDd  
amount of vote 拨款数额 j\D_Z{m2  
amount payable 应付款额 E1'HdOh&z  
amount receivable 应收款额 WBgS9qiB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -Fe))Y'=  
analysis 分析 #?Z>o16,u  
ancillary risk 附属风险 .>0j<|~  
annual account 周年帐目；周年帐目报表；年度决算；年结 J?~El&  
annual accounting date 年结日期 *1fq:--  
annual allowance 每年免税额；年积金；年度津贴；年津 i[_WO2  
annual balance 年度余额 sF$$S/b  
annual disposable income 每年可动用收入 Uv~r]P)  
annual estimates 周年预算 qJb9JL$s  
annual fee 年费 <0r2m4z  
annual general meeting 周年大会 gUs.D_*  
annual growth rate 年增率；每年增长率 -lL(:drn  
annual long-term supplement 长期个案每年补助金 RjY(MSc  
annual pensionable emolument 可供计算退休金的年薪 F/FUKXxx  
annual report 年报 %- W3F5NK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |^^'GZ%a  
annual return 周年报表；周年申报表；每年报税表格 *E0dCY$  
Annual Return Rules 《周年报表规则》 `;yfSoY  
annual review of consumer prices 每年消费物价回顾 pPSmSWD?  
annual roll-forward basis 逐年延展方式 Z6eM~$Y  
annual salary 年薪 X\:;A{  
annual statement 年度报表；年度决算表 EIqe|a+  
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 )aov]Ns  
annuitant 年金受益人 n 7Mab  
annuity 年金 V7Z+@e-5  
annuity contract 年金合约 ]
o18oY(  
annuity on human life 人寿年金 SW!lSIk  
antecedent debt 先前的债项 U_t[J|  
ante-dated cheque 倒填日期支票 5hN`}Ve  
anticipated expenditure 预期开支 \&K{v#g~  
anticipated net profit 预期纯利 &DQyJJ`k  
anticipated revenue 预期收入 ?/Bp8q(  
anti-inflation measure 反通货膨胀措施 P;7JK=~k  
anti-inflationary stance 反通货膨胀立场 cI~uI'  
apparent deficit 表面赤字 ?RyeZKf  
apparent financial solvency 表面偿债能力 TUw+A6u:p  
apparent partner 表面合伙人 $l05VZ  
application for personal assessment 个人入息课税申请书 iI|mFc|V  
application of fund 资金应用 I!FIV^}Z(  
application to release as liquidator and to destruct the books of accounts and documents By&T59  
申请免除清盘人职务及毁灭帐簿与文件 0!<qfT a  
appointed actuary 委任精算师 d??;r:  
appointed auditor 委任核数师；委任审计师 |]--sUx:  
appointed trustee 委任的受托人 {kCCpU  
appointer 委任人 1:!_AU?  
apportioned pro rata 按比例分摊 F|+Qi BO  
apportionment 分配；分摊 _ebo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `1}WQS  
apportionment formula 分摊方程式 "DN0|%`M/  
apportionment of estate duty 遗产税的分摊
YfRjr  
appraisal 估价；评估 +rAmy  
appreciable growth 可观增长 L
|B/'  
appreciable impact 显着影响 uX82q.u_y  
appreciable increase 可观增长 c`S`.WID  
appreciation 增值；升值 bSa%?laS  
appreciation against other currencies 相对其他货币升值 /\L-y,>X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }W2FF
  
appreciation tax 增值税 WP5cC@x  
appropriation 拨款；拨用；拨付 WC&V9Yk  
appropriation account 拨款帐目 6,wi81F,}  
Appropriation Bill 拨款法案 Y-yozt  
appropriation-in-aid system 补助拨款办法 0m2%ucKw  
approved assets 核准资产 {}.M(nPtv;  
approved basket stock 认可一篮子证券
8jBrD1  
approved budget 核准预算 EM2=g9y  
approved charitable donation 认可慈善捐款 F,dPmR  
approved charitable institution 认可慈善机构 zR@4Z>6   
approved currency 核准货币；认可货币 4d x4hBd  
approved estimates 核准预算 0tz7^:|D  
approved estimates of expenditure 核准开支预算 "SMRvi57T  
approved overseas insurer 核准海外保险人 4{PN9i E  
approved overseas trust company 核准海外信托公司 s9#WkDR  
approved pooled investment fund 核准汇集投资基金 >Hr&F nh+  
approved provident fund scheme 认可公积金计划 |WkWZZ^  
approved provision 核准拨款 wH?]kV8Q  
approved redeemable share 核准可赎回股份
_cc37[  
approved regional stock 认可地区性证券 B4 k5IS  
approved retirement scheme 认可退休金计划 et`1#_o  
approved subordinated loan 核准附属贷款 /1y\EEc  
arbitrage 套戥；套汇；套利 t.rlC5 k  
arbitrageur 套戥者；套汇者 G;ihm$Cad  
arbitrary amount 临时款项 pyw]ydB  
arrangement 措施；安排；协定 5'<J@3B  
arrears 欠款 7v']wA r]  
arrears of pay 欠付薪酬 c9ye[81  
arrears of revenue 逾期未收税款；逾期未收的帐项 *w#^`yeo  
articles of association 组织章程；组织细则；组织章程细则 7+NBcZuG9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i,h)VCc  
ascertainment of profit 确定利润 1b=,lm  
"Asia Clear" “亚洲结算系统” q _INGCJ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ([ jm=[E^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (.J6>"K<  
Asian Development Fund [ADF] 亚洲发展基金 Hg~8Td**  
Asian dollar bond 亚洲美元债券 u?4d<%5R!  
Asian dollar market 亚洲美元市场 cy64xR BB  
Asian dollar rate 亚洲美元利率 |4C5;"Pc  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 R
Rb>]oD  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1rIL[(r4  
asked price 沽盘；喊价；索价；卖方报价 )%JjV(:  
assessable income 应评税入息 @ N@ !Q  
assessable loss 应评税亏损 1f+z[ad&^  
assessable profit 应评税利润 v8"Zru  
assessable value 应评税值  \4j(el  
assessed profit 估定利润 %oOSmt  
assessed value 经评估价值 M?00n< vM  
assessment 评税；评定；估价；评税单 bXz*g`=;  
assessment number 评税编号；估价编号 YJ!jdE}  
assessment of additional tax 补加税评税 |;
(>q  
assessment of performance 业绩评估；实绩评价 R('\i/fy  
Assessor 评税主任 V 7oE\cxr  
asset price bubbles 资产价格泡沫 Z817f]l  
asset-backed securities 具资产保证的证券 Y1;jRIOA  
assets accretion 资产增值 2U`!0~pod  
assets and liabilities 资产与负债 C';Dc4j  
assets betterment statement 资产递增表；资产改进表 % kaV?j  
assets lending 实物放款；有抵押贷款 nKmf#  
assets of the company passing on the death 死者去世时转移的公司资产 ^KJi|'B  
assets pledged as security for liabilities 用作负债抵押的资产 Y%!k'\n[2  
assets portfolio 资产投资组合 98maQQWD  
assets price 资产价格 0Q~\1D 9g  
assets quality 资产质素 x9o(q`N  
assets realization 资产变现 -;O"Y?ME  
assets refinancing arrangement 资产再集资安排 ?jU
3%"  
assets securitization 资产证券化 tmQ,>  
assets situated outside Hong Kong 在香港以外地方的资产 ',1[rWyc  
assets stripping 削减资产；拆卖资产 eF(oHn,  
assets value 资产值 9aYVbq""  
assignee 承让人 1XpqnyL&  
assignment 转让；转让书；转让契 Ekn3ODz,  
assignment of interest 权益转让 ,b<m],p  
assignment of letters patent and trade mark 专利证书及商标转让 O<J
<)_W)  
assignment of property 物业转让；物业转让书 *|^|| bd  
assignment right 转让权 5~OKKSUmT  
assignor 转让人 v=daafO  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 zhe~kI  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _U o3_us  
associate member 附属会员 Zul@aS !  
associated body corporate 相联法人团体 g)}q3-<AK>  
associated company 相联公司；联属公司 ;3iWV"&_A  
associated corporation 相联法团 \'&,9lP  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ny0]Q@  
公认会计师公会〔英国〕 psuK\s  
Association of Futures Exchange Brokers 香港期货经纪协会 xg4wtfAbS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %"ehZd0r  
association of underwriters 承保人组织 {]iM5?  
assumption of control 接管 "$3~):o  
assurance 担保；保险；转易；转易书 s6DPb_,  
assurance of interest 权益的转易 @o&UF-=MW(  
at 19XX price 按一九ＸＸ年价格计算 6%V#_]  
at a discount 按赔价计算；按贴水价格计算；打折扣 @P">4xVX{  
at a premium 按溢价计算；按升水价格计算 Xif>ZL?aXb  
at call 通知付款；按通知 \SBAk h  
at constant market price 按固定市价计算 sfp.>bMj  
at constant price 按固定价格计算 Bw.?Me)mf|  
at cost 按成本计算 ?[.g~DK,  
at current market price 按当时市价计算；按现时市价计算 ^vZu[m  
at current price 按当时价格计算；按现时价格计算 !,~C  
at factor cost 按要素成本计算；按生产要素成本计算 /px`FuJI(  
at money-of-the-day price 按付款当日价格计算 Pa{b
kr  
at or better 按指定或较佳价位〔买卖指令〕 &-KQ m20n  
at par 按面值计算；平价 LAGg(:3f3  
at sight 见票即付 BPu>_$C  
at the close 按收市盘 \,G19o}`Es  
at the opening 按开市盘 N::.o+1  
attestation 见证；见证条款 ig'4DmNC  
at-the-money option 平价期权 @9g!5dcT  
attorney 受权人；受托代表人 #B__-"cRv  
attornment 新拥有人承认书 MNX-D0`g  
attributable profit 可归属利润 R7Ns5s3X  
attributable share value 可归属股份价值 /4 .]L~  
Auckland Stock Exchange 奥克兰证券交易所 OQ _wsAA  
auction 拍卖 RohD.`D  
auctioneer 拍卖商 u73/#!(1=H  
audit 审计；核数 ;_1>nXh  
Audit Commission 审计署 Jh%k:TrBm  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^ |>)
H  
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〕 aIE\B4w  
audit review 帐目审查 >H?~2O  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 u &{|f  
audited account 审计帐目；经审计的帐目 ]2xoeNF/W{  
audited annual account 经审计的周年帐目 e0<L^|S  
audited balance sheet 经审计的资产负债表 (z'!'?v;  
auditor 核数师；核数主任；审计师 ]K%D$x{+\  
auditor's certificate 核数师证明书；审计师证明书 q?oJ=]m"  
auditor's report 核数师报告；审计师报告 jqy?Od)  
Aussie bond 澳元债券 Xqas[:)7+  
austerity budget 紧缩预算 Q$2^m(?;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 D 3}e{J8  
Australia All Ordinaries Index 澳洲所有普通股票指数 B'D4]EB  
Australian Dollar [AUD] 澳元 Oxf,2r  
Australian Options Market 澳大利亚期权市场 Xu\22/Co  
Australian Securities Commission 澳洲证券事务监察委员会 'p(I!]"uo  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 %suXp,j  
Australian Stock Exchange 澳大利亚证券交易所 !O#NP!  
Austrian Schilling [ATS] 奥地利先令 q\87<=9J  
authentication 认证；鉴证 bq`0$c%hN  
authority to purchase 委托购买证；委购书 ,_yf5 a  
authorization 认可；核准；授权；授权书 ;?:X_C  
authorization by direction 指示授权 [es-&X07<  
authorization by instruction 指令授权 (`Q_^Bfyl  
authorization by warrant 令状授权 pi?U|&.1z  
authorization of unit trust 单位信托的认可 VUGVIy.  
authorized agent 指定代理人 H>5@/0cL2  
authorized capital 法定资本 +Pm}_"GU  
authorized clerk 出市员 S#, E)h/  
authorized dealer 认可交易商 pxs`g&3yd  
authorized financial institution 认可财务机构 kzb1iBe 6m  
authorized fund 认可基金 CI6qDh6  
authorized fund house 获授权的基金公司；认可基金公司 kT6EHu
B  
authorized institution 认可机构 ?{I]!gI  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 awa$o  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (s.S n(E  
authorized insurer 获授权保险人；获认可承保人 lGP'OY"Q  
authorized investment 特准投资项目 u.sn"G-c  
authorized person 获授权人 tmI2BBv  
authorized representative 获授权代表 j8gi/07l  
authorized share capital 法定股本 i&?do{YQ)  
automated quotation system 自动报价系统 I~>L4~g)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .4wp  
自动交易系统〔香港期货交易所有限公司〕 P9D'L{yS/x  
automatic adjustment mechanism 自动调整机制 nY<hfqof  
automatic adjustment system 自动调整系统 W:16qbK  
Automatic Clearing House 自动票据交换所 1JoRP~mMxa  
automatic exchange rates accumulation system 自动化汇率累集系统 ]%5DuE\M8\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i3} ^j?jA2  
automatic teller machine [ATM] 自动柜员机 pJE317 p'  
autopay 自动转帐 ?pv}~>  
available assets 可用资产 (_ElM>  
available fiscal reserve 现存财政储备 glppb$oB\  
available profit 可用利润 cTeEND)  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T+[N-"N  
average 平均；平均数；海损 b%<i&YY#  
average basic salary 平均基本薪金 nEM>*;iE   
average consumer expenditure 平均消费开支；一般消费开支 Y?z@)cL  
average cost 平均成本 }$ Am;%?p  
average cost of land production 增辟土地平均成本 qe:,%a-9  
average daily turnover 平均每日成交额 Whq@>pX8  
average daily wage rate 平均每日工资率 #`mo5  
average expenditure pattern 平均开支模式 p|M 8ww  
average growth rate 平均增长率 ?Q]{d'g(sx  
average net fixed assets 固定资产平均净值 y3K9rf  
average of relatives 相对价格平均数 ~o+HAc`=v  
average price 平均价格 HX{O@
 
average propensity to consume 平均消费倾向；一般消费倾向 5u\si4BL{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 T}X#I'Z  
average rate 平均率 \gL H_$}  
average revenue 平均收入；平均收益 @hiwq7[j  
average stock 平均库存；平均存货 !z;a>[T'  
average yearly rent 平均年租 q@p-)+D;  
avoidance of double taxation 避免双重课税 1TKOvy_  
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
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