一些有用的会计术语(也不知道发的地方对不对)A

A: QyTh!QM~`  
A share Ａ股；甲类股份 x]H3Y3  
abatement of tax 减税；减扣免税额  }K?F7cD  
ABN AMRO Bank N.V. 荷兰银行 )sqaR^  
above-the-line expenditure 线上项目支出；经常预算支出 MY&<)|v\  
above-the-line receipt 线上项目收入；经常预算收入 TV<Aj"xw  
ABSA Asia Limited 南非联合亚洲有限公司 pH^ z  
absolute change 绝对数值变更 b7Yq_%+  
absolute expenditure 实际开支 %cS#+aK6M'  
absolute guideline figure 绝对准则数字  1U  
absolute interest 绝对权益 S<*';{5~  
absolute order of discharge 绝对破产解除令 '=$TyiU  
absolute profit margin 绝对利润幅度 MdLj,1_T  
absolute value 实值；绝对值 R j-jAH  
absolutely vested interest 绝对既得权益 m^z,,t9  
absorbed cost 已吸收成本；已分摊成本 HTw#U2A;+  
absorption 吸收；分摊；合并 `Rrr>vj  
absorption rate 吸收率；摊配率；分摊率 0"hiCGm'  
ACB Finance Limited 亚洲商业财务有限公司 d"Bo8`_  
acceptable form of reciprocity 合理的互惠条件 ?.8<-  
acceptable rate 适当利率；适当汇率 DQcWq'yY^  
acceptance agreement 承兑协议 0(\p
<qq  
acceptance for honour 参加承兑
.hxin[Y  
acceptor 承兑人；接受人；受票人 .a {QA  
acceptor for honour 参加承兑人 miPmpu!  
accident insurance 意外保险 YRXK@'[=  
Accident Insurance Association of Hong Kong 香港意外保险公会 L+Eu d  
accident insurance scheme 意外保险计划 nz>K{(  
accident year basis 意外年度基准 wtq,`'B  
accommodation 通融；贷款 V):`&@  
accommodation bill 通融票据；空头票据 R3cg2H  
accommodation party 汇票代发人 +9TV:T  
account balance 帐户余额；帐户结余 .6LS+[
  
account book 帐簿 $kv@tzO  
account collected in advance 预收款项 {Wh BoD  
account current book 往来帐簿 So?m?,!W  
account of after-acquired property 事后取得的财产报告 "8FSA`>=  
account of defaulter 拖欠帐目 y`({ .L  
account payable 应付帐款 }N@n{bu+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 TWtC-wI;  
account receivable 应收帐款 3=IG#6)~C  
account receivable report 应收帐款报表 $%B5$+  
account statement 结单；帐单；会计财务报表 _n7%df  
account title 帐户名称；会计科目 <H!O:Mf_p  
accountant's report 会计师报告 ~bWhth2*  
Accountant's Report Rules 会计师报告规则 JXL'\De ;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 m!;G/s*  
Accounting Arrangements 《会计安排》 ;
>
5,  
accounting basis 会计基础 ,|A{!j`  
accounting by Official Receiver 破产管理署署长呈交的帐目 t]4!{~,  
Accounting Circular 《会计通告》 J, r Xx:  
accounting class 会计类别 (VEp~BW@-R  
accounting date 记帐日期；会计结算日期 ;e2
Ij  
accounting for money 款项核算 (,shiK[5f  
Accounting Officer 会计主任 TKd6MZhT  
accounting period 会计报告期；会计期 Gj)uyjct  
accounting policy 会计政策；会计方针 Zct!/u9 Q  
accounting practice 会计惯例 NfOp=X?Y  
accounting principle 会计准则 (N7O+3+G  
accounting record 会计记录 uC)Zs, _5  
accounting report 会计报告 E_]k>bf\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h+5@I%WX  
Accounting Society of China 中国会计学会 =88t*dH(,"  
accounting statement 会计报表 3Mur*tj#  
accounting system 会计制度；会计系统 ERp{gB2U?  
accounting transaction 会计事项；帐务交易 (V8?,G>  
accounting treatment 会计处理 %TDXF_.[  
accounting year 会计年度 J,9%%S8/C  
accretion 增值；添加 ;|;iCaD a+  
accrual 应计项目；应累算数目 (ZS/@He  
accrual basis 应计制；权责发生制 wz h.$?~  
accrual basis accounting 应计制会计；权责发生制会计 - {0g#G  
accrue 应累算；应计 4Mi~1iZj  
accrued benefit 应累算利益 ;sCU[4  
accrued charges 应计费用 U[bgu#P;  
accrued cumulative preference share dividend 应累算的累积优先股股息 Hl/7(FJqc>  
accrued expenses 应累算费用 zs0hXxTY:  
accrued interest payable 应付利息；应计未付利息 G8noQ_-  
accrued interest receivable 应收利息；应计未收利息 [#>{4qY2  
accrued right 累算权益 W\%q}q2?  
accruing profit 应累算的利润 ZzT&$J7]`{  
accumulated fiscal reserve 累积财政储备 I'?6~Sn3  
accumulated profit 累积利润；滚存溢利 =E!x~S;N  
accumulated reserve 累积储备 {!MVc<G.  
accumulation of surplus income 累积收益盈余 an.`dBm  
acquired assets 既得资产 
oCbpK  
acquisition 收购；购置；取得 B2Qp}  
acquisition cost 购置成本 jx'
2N~$  
acquisition expenses 购置费用 V'C-'Ythwf  
acquisition of 100% interest 收购全部股权 vcwK6G  
acquisition of control 取得控制权 HZ{n&iJ  
acquisition of fixed assets 购置固定资产 fQP,=  
acquisition of shell “买壳” H@Q`  
acquisition price 收购价 rtus`A5p  
act of God 天灾 ![).zi+m  
acting partner 执事合伙人 +O4(a.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o_(0  
active partner 积极参与的合伙人 7pP+5&*  
active trading 交投活跃 95[wM6?J  
actual circulation 实际流通 D,E$_0  
actual cost 实际成本 4QO/ff[ o  
actual expenditure 实际开支；实际支出 $e*B:}x}  
actual income 实际入息；实际收入；实际收益 k8 u%$G  
actual market 现货市场
(uRZxX  
actual price 现货价；实际价格 "Tv:*L5  
actual profit 实际利润 ;$z7[+M  
actual quotation 实盘；实际价位；实际报价 /z
#F,NB  
actual year basis 按实际年度计算 -<PC"B  
actuals 实货 Vha'e3o!  
actuarial investigation 精算调查 4T%cTH:.9N  
actuarial principle 精算原则 w2C&%Xk  
actuarial report 精算师报告 _;7fraqX  
Actuarial Society of Hong Kong 香港精算学会 |_, /u_  
actuarial valuation 精算师估值 0 7\02f  
actuary 精算师 ><K!~pst}  
ad referendum agreement 暂定协议；有待覆核的协定 ]Z/R!y?l"G  
ad valorem duty 从价税；按值征税 x2@,9OUx  
ad valorem duty system 从价税制 $ o" L;j  
ad valorem fee 从价费 SHwRX? B|  
ad valorem tariff 从价关税 yjFe'  
additional allowance 额外免税额 WcU@~05b  
additional amount for unexpired risk 未过期风险的额外款额 QkL@JF]Re  
additional assessable profit 补加应评税利润 @iRO7 6m  
additional assessment 补加评税 HitAc8  
additional commitment 额外承担 4#7Umj  
additional commitment vote 额外承担拨款 9qre|AA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v&r=-}z2!  
additional dependent parent allowance 供养父母额外免税额 u1N1n;#  
additional provision 额外拨款 ^aHh{
BQ%  
additional stamp duty 附加印花税 M%|f+u&  
additional tax 补加税罚款；补加税款 p/3B
D&6  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >D~w}z/fk  
adjudged bankrupt 被裁定破产 1AT'S;`  
adjudicated bankrupt 裁定破产人 pqH4w(;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 FQ!Oxlq,Q  
adjudication of bankruptcy 裁定破产；宣告破产 8kS~ENe?o  
adjudication of insolvency 裁定无力偿还债务 sl^n6N  
adjusted actual 经调整的实数；调整后的实数 @mNJ=mEV  
adjusted current assets 经调整的流动资产；调整后的流动资产 9x[ U$B  
adjusted figure 经调整的数字；调整后的数额 +6oG@  
adjusted liabilities 经调整的负债；调整后的负债 jq[x DwPG  
adjusted loss 经调整的亏损；调整后的亏损 ;NP[_2|-,  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 R*\~k%Z  
adjusted profit 经调整的利润；调整后的利润 r:NH6tAL  
adjusted surplus 经调整的盈余额；调整后的盈余额 B=dseeG[To  
adjusted value 经调整的价值；调整后的价值 x
W\,KSK  
adjustment 调整；修订；理算〔保险〕 vK:QX$b  
adjustment centre 调剂中心 :3 y_mf>  
adjustment lag 调整过程的时间差距；调整时差 $kl$D"*0  
adjustment mechanism 调整机制 oq. r\r  
adjustment of loss 亏损调整 ??(Kwtx{  
adjustment process 调整过程；调整程序 qv uxhzF  
adjustment range 调整幅度 &[~[~m|  
administered exchange rate 受管制汇率 # 66e@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >XnO&h
W  
administration expenses 行政费用 Um\0i;7 ~4  
administration fee 手续费；行政费 M~p=#V1D  
administration in bankruptcy 破产管理 (Q_2ODKo  
administration order 遗产管理令 K$ AB} Fvc  
administrator 管理人；遗产管理人 "xn
|zB  
administrator of the estate 遗产管理人 LABNj{=D!  
admission of debt 债项承认书 :Y^I]`lR"  
admission of proof 接纳债权证明 I="oxf#q  
advance 放贷款项；垫付款项；预支款项；预付款项 PQ3h\CL1n  
advance account 暂支帐目；预付款帐户 dyO E6Ex  
advance compensation 预付补偿金 s:b"\7  
advance from shareholder 股东垫款 qtY m!g  
advance pending reimbursement 预支以待日后付还 \8>oJR 6  
advanced economy 先进经济体系 6c&Y  
advancement 预付；预付财产 >A=\8`T^  
advances warrant 垫款令 (bvoF5%  
advancing 贷出 nB&j   
adverse balance 逆差
{ 8p\Y  
adverse exchange 逆汇 SK-W%t  
advertisement addressed to shareholders 在报章刊登的致股东通告 W>/UBN3  
advice for collection 托收通知书 o\goE^,aeR  
advice of drawing 提款通知书；汇票通知书 KuXkI;63J>  
advice of payment 付款通知 H`el#tt_  
Advisory Committee [Securities and Futures Commission] NnOI:X {  
谘询委员会〔证券及期货事务监察委员会〕 vYdlSe=6G  
Advisory Committee on Diversification 经济多元化谘询委员会 L {qJ-ln:  
affidavit 誓章；遗产申报誓章 H;y}-=J+  
affidavit of no receipt 述明无收款的誓章 !.-.#<<_a  
affiliate 联号；联营公司；附属公司 +$,d
wyI2t  
affiliated company 附属公司；联号；联营公司 >|nt2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 V.2[ F|P;3  
affordability 负担能力 CL1;Inzl  
African Development Bank [AfDB] 非洲开发银行 Ag6uR(uI  
after-acquired property 事后取得的财产
uLK(F B  
after-hours dealing 市后交易 zmbZ  
after-tax profit 税后盈利；税后利润；税后溢利 @c]Xh:I  
agency agreement 代理协议 */_@a?  
agency expenses 代理机构的开支 Q7(eq0na  
agency fee 代理费 eM }W6vIn  
Agency Law 《代理法》 ~!]m6/  
agent 代理人；承销人 ]EN&S
Wh  
agent of company 公司代理人 &O*ENpF  
agent's fee 代理人费；经纪费 SH=:p^J  
aggregate 总计；总数；总体数字 JJ-i_5\q  
aggregate amount 总款额；总额 ,]q%/yxi  
aggregate assets and liabilities 总体资产与负债 9|3o<  
aggregate at constant price 按固定价格计算的总体数字 =:/>6H1x  
aggregate demand 总需求 hVf^  
aggregate gross position 总持仓量 >qpqQ; bm  
aggregate limit 总限额 8Zw]f-5x\  
aggregate of salaries tax 合计薪俸税 7Ud'd<  
aggregate performance 总体表现；总体业绩 fnOIv#  
aggregate supply 总体供应 j)";:v  
aggregate surplus 总盈余 c,$mWTC  
aggregate total 整体总额 WjOH/$(  
aggregate value 总值；合计价值 choL%g}  
aggregated basis 合计基准 nq@5j0fK
 
aggregated net chargeable income 合计应课税入息实额 4m /TW)  
aggregation 合并计算；合计；总和 2GUupnQkD  
aggregation of incomes of husband and wife 夫妇入息合并计算 aTClw<6}  
aggregation of property 财产的总和 i|4_m  
agio 差价；贴水 xYwkFB$$*  
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》 `xIh\q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment tW
(+xu36  
《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&01SX6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment `Cg^in\  
《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》 !tBeuemN%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment r<|nwFJ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N
jP ]My  
agreement for a settlement 授产协议
:o$@F-
$k  
agreement for assignment 转让协议 bKUyBk,\#  
agreement for sale 售卖协议；买卖协议 J7n5Ps\M  
agreement for sale and purchase 买卖协议 w_3xKnMT\  
agreement for the payment of interest 支付利息协议 0!_*S )  
agreement for the repayment of money 还款协议 tBv3~Of.  
agreement of reinsurance 再保险协议 ETm]o  
Agricultural Bank of China 中国农业银行 7E\gxQ(vU  
air passenger departure tax 飞机乘客离境税 WgPgG0VJE  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ytz8=\p_b  
airport tax 机场税 qHJ'1~?q  
alcohol duty 酒精税 <r;o6>+  
alienation 让与；让渡；转让 Yrsp%<qj  
alimony 生活费；赡养费 G/(*foT8SE  
All Ordinaries Index [AOI] 所有普通股指数 `:4MMr91  
all risks 全险；综合险 50,Y  
All Sales Record for Stock Market 《股票市场成交报告》 O9*p0%ug  
Allied Capital Resources Limited 新联财务有限公司 y\Dn^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S.hC$0vrj  
allocation letter 拨款信件 <I1y  
allocation of fund 分配款项；预留款项 045\i[l=  
allocation of profit 利润分配；溢利分配 p
%8v`  
allocation warrant 拨款令 !-RwB@\  
allotment 分配；配股 0[9I0YBJ  
allotment notice 股份配售通知；配股通知 Mr.JLW  
allotment of shares 股份分配 L$}g3{  
allowable 可获宽免；免税的 LU(%K{9  
allowable business loss 可扣除的营业亏损 }$:#+ (17  
allowable expenses 可扣税的支出 u<kD}  
allowance 免税额；津贴；备抵；准备金 9v$qrM`8  
allowance for debts 债项的免税额 <soj&f+  
allowance for depreciation by wear and tear 耗损折旧免税额
s|g
p  
allowance for funeral expenses 殡殓费的免税额 k9&@(G[K3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )UP8#|$#T  
allowance for repairs and outgoings 修葺及支出方面的免税额 )-q\aX$])  
allowance to debtor 给债务人的津贴 c
_mq  
alteration of capital 资本更改 N5KEa]k1nw  
alternate trustee 候补受托人 ^K.*.|  
amalgamation 合并 xD0NZ~w%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H/`G  
ambit of charges 征税范围；收费范围 a[i>;0  
amended valuation 经修订的估值 -ek1$y9)  
American Commodities Exchange 美国商品交易所 R'Eq:Rv~;^  
American Express Bank Limited 美国运通银行 piuKVU  
American Stock Exchange 美国证券交易所 B52H(sm  
amortization 摊销 o\60n  
amount due from banks 存放银行同业的款项 pUhc3L  
amount due from banks abroad 存放海外银行同业的款项 0\wiam-  
amount due from holding companies 控股公司欠款 L;Vq j]_  
amount due from local banks 存放本港银行同业的款项 L~ 2q1  
amount due to banks 银行同业的存款 0d`5Gy_D%  
amount due to banks abroad 海外银行同业的存款 M8zE3;5  
amount due to holding companies 控股公司存款 gD1+]am  
amount due to local banks 本港银行同业的存款 j8c6[ih  
amount due to outport banks 外埠银行同业的存款 3&9zGy{V+  
amount for note issue 发行纸币的款额 kXEtuO5FUM  
amount of bond 担保契据的款额 #B}Qt5w  
amount of consideration 代价款额 Jh^8xI,`C  
amount of contribution 供款数额 [-]A^?yBM  
amount of indebtedness 负债款额 _25d%Ne0  
amount of principal of the loan 贷款本金额 Wxs>osq  
amount of rates chargeable 应征差饷数额 X(b1/lzA  
amount of share capital 股本额 K plM['uF  
amount of sums assured 承保款额 JaFUcpZk$  
amount of variation 变动幅度 eQ\jZ0s;p  
amount of vote 拨款数额 2/EK`S  
amount payable 应付款额 ,{+6$h3  
amount receivable 应收款额 ?rQc<;b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q)T+r~#2B  
analysis 分析 /yp/9r@T0  
ancillary risk 附属风险 ssT@<Tk^4  
annual account 周年帐目；周年帐目报表；年度决算；年结 [,GU5,o  
annual accounting date 年结日期 b"&E,=L  
annual allowance 每年免税额；年积金；年度津贴；年津 y<v|X2  
annual balance 年度余额 T g{UK  
annual disposable income 每年可动用收入 cyHU\!Z*Zq  
annual estimates 周年预算 X\mz+al>[  
annual fee 年费 IhwN],-V  
annual general meeting 周年大会 2!idy]vy_  
annual growth rate 年增率；每年增长率 P>fKX2eQ-  
annual long-term supplement 长期个案每年补助金 Wz5=(<{S  
annual pensionable emolument 可供计算退休金的年薪 -_HRqw,Z0  
annual report 年报 Zd+>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o~k;D{Snr  
annual return 周年报表；周年申报表；每年报税表格 !pl_Ao~(  
Annual Return Rules 《周年报表规则》 o"\{OX  
annual review of consumer prices 每年消费物价回顾 .8x@IWJD
 
annual roll-forward basis 逐年延展方式 D!/0c]"  
annual salary 年薪 #EFMgQO  
annual statement 年度报表；年度决算表 F:,#?  
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 ZqFUPHc  
annuitant 年金受益人 KDBY9`08  
annuity 年金 F0&O/-w&u  
annuity contract 年金合约 N2% :h;tf  
annuity on human life 人寿年金 EZ `}*Yrd  
antecedent debt 先前的债项 V $>"f(  
ante-dated cheque 倒填日期支票 ]Ly8s#<g]N  
anticipated expenditure 预期开支 D Kq-C%  
anticipated net profit 预期纯利 ? osfL  
anticipated revenue 预期收入 QheDF7'z  
anti-inflation measure 反通货膨胀措施 A'`P2Am  
anti-inflationary stance 反通货膨胀立场 &8afl"_~  
apparent deficit 表面赤字 s_v}=C^  
apparent financial solvency 表面偿债能力 Oi
F]_"  
apparent partner 表面合伙人 4ODX5If  
application for personal assessment 个人入息课税申请书 W.p66IQwL&  
application of fund 资金应用 T1bFxim#b  
application to release as liquidator and to destruct the books of accounts and documents _)q4I(s*  
申请免除清盘人职务及毁灭帐簿与文件 HGb.656r  
appointed actuary 委任精算师 V>r j$Nc]  
appointed auditor 委任核数师；委任审计师 5)8.  
appointed trustee 委任的受托人 LC76Qi;|k  
appointer 委任人 ho_4f
Dv  
apportioned pro rata 按比例分摊 smbUu/  
apportionment 分配；分摊 k0knPDbHv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t%:G|n Sz  
apportionment formula 分摊方程式 #.b^E3#+  
apportionment of estate duty 遗产税的分摊 *.xZfi_|  
appraisal 估价；评估 Stt* 1gT  
appreciable growth 可观增长 MorW\7-}  
appreciable impact 显着影响 IX?@~'  
appreciable increase 可观增长 egbb1+tY  
appreciation 增值；升值 zG<0CZQ8  
appreciation against other currencies 相对其他货币升值 "!^c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'cYQ?;  
appreciation tax 增值税 C?S~L5a#oC  
appropriation 拨款；拨用；拨付 u,\xok"  
appropriation account 拨款帐目 }.OxJ=M  
Appropriation Bill 拨款法案 h>.9RX &  
appropriation-in-aid system 补助拨款办法 o:4CI  
approved assets 核准资产 &%}bRPUl  
approved basket stock 认可一篮子证券 OK.-]()!  
approved budget 核准预算 }d@LSaM  
approved charitable donation 认可慈善捐款 7pd$?=__I  
approved charitable institution 认可慈善机构 sb 8dc  
approved currency 核准货币；认可货币 jKYm/}d  
approved estimates 核准预算 BjN{@aEO  
approved estimates of expenditure 核准开支预算 6Z$b?A3zM  
approved overseas insurer 核准海外保险人 V.U|OQouT  
approved overseas trust company 核准海外信托公司 y6bjJ}  
approved pooled investment fund 核准汇集投资基金 Ty.drM  
approved provident fund scheme 认可公积金计划 pL%4= ]m  
approved provision 核准拨款 9wzg{4/-$  
approved redeemable share 核准可赎回股份 V54q"kP,@.  
approved regional stock 认可地区性证券 SK}HXG{?  
approved retirement scheme 认可退休金计划 2=Jmi?k  
approved subordinated loan 核准附属贷款 7f[8ED[4  
arbitrage 套戥；套汇；套利 E $<;@  
arbitrageur 套戥者；套汇者 sBbL~ce50?  
arbitrary amount 临时款项 %6"o8  
arrangement 措施；安排；协定 A7.JFf>  
arrears 欠款 H RWZ0 '  
arrears of pay 欠付薪酬 juR  
arrears of revenue 逾期未收税款；逾期未收的帐项 jzT;,4poy  
articles of association 组织章程；组织细则；组织章程细则 K7+^Yv\YQx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9*f2b.Aj  
ascertainment of profit 确定利润 B{^`8Htrn  
"Asia Clear" “亚洲结算系统” y{:]sHyG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <nf=SRZ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9DmSs=A  
Asian Development Fund [ADF] 亚洲发展基金 t&8<k+m  
Asian dollar bond 亚洲美元债券 G[vUOEU~O  
Asian dollar market 亚洲美元市场 a pKa4nI  
Asian dollar rate 亚洲美元利率 @ca#U-:g  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 W6)dUi :"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 C5BzWgK  
asked price 沽盘；喊价；索价；卖方报价 Feh"!k <6k  
assessable income 应评税入息 ~>.awu+o|  
assessable loss 应评税亏损 :~-)Sm+^  
assessable profit 应评税利润 VyRW'  
assessable value 应评税值 dE+C
IjW5  
assessed profit 估定利润 9UB??049z  
assessed value 经评估价值 2&suo!ig  
assessment 评税；评定；估价；评税单 {_": /A  
assessment number 评税编号；估价编号 XryQ)x(  
assessment of additional tax 补加税评税 @"jmI&hYn  
assessment of performance 业绩评估；实绩评价 nl.~^CP  
Assessor 评税主任 S$Ns8=  
asset price bubbles 资产价格泡沫 9@kcK  
asset-backed securities 具资产保证的证券 ](]*]a4ss  
assets accretion 资产增值 ;L#LDk{Za  
assets and liabilities 资产与负债 zojuH8  
assets betterment statement 资产递增表；资产改进表 XB6N[E  
assets lending 实物放款；有抵押贷款 Ym3 "  
assets of the company passing on the death 死者去世时转移的公司资产 _-g-'Hr+N  
assets pledged as security for liabilities 用作负债抵押的资产 D>psh-,1  
assets portfolio 资产投资组合 *pDXcURw  
assets price 资产价格 |TC3*Y  
assets quality 资产质素 V]+o)A
$  
assets realization 资产变现 ?3.(Vqwog  
assets refinancing arrangement 资产再集资安排 ^A:!ni@3  
assets securitization 资产证券化 Nck!z8  
assets situated outside Hong Kong 在香港以外地方的资产 }G"r3*  
assets stripping 削减资产；拆卖资产 Q>cL?ie  
assets value 资产值 Xi1q]ps  
assignee 承让人 mrhsKmH  
assignment 转让；转让书；转让契 \=HfO?$ Ro  
assignment of interest 权益转让 @1/Q  
assignment of letters patent and trade mark 专利证书及商标转让 $71i+h]_  
assignment of property 物业转让；物业转让书 ,Zf :R  
assignment right 转让权 Y*]l|)a6_]  
assignor 转让人 =U)n`#6_j2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 IwZZewb-a  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 qz-#LZFTR  
associate member 附属会员 &':UlzG  
associated body corporate 相联法人团体 /zChdjz  
associated company 相联公司；联属公司 buMiJzU  
associated corporation 相联法团 C5.\;;7^&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q1P,=T@  
公认会计师公会〔英国〕 $8<j5%/ $M  
Association of Futures Exchange Brokers 香港期货经纪协会 vHZX9LQU0+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R
fkzv=<"X  
association of underwriters 承保人组织 PPuXas?i  
assumption of control 接管 z226yNlS  
assurance 担保；保险；转易；转易书 >$#*`6R  
assurance of interest 权益的转易 l5":[C$  
at 19XX price 按一九ＸＸ年价格计算 z7NGpA(  
at a discount 按赔价计算；按贴水价格计算；打折扣 FZeN,  
at a premium 按溢价计算；按升水价格计算 c,g]0S?gu  
at call 通知付款；按通知 ,3fuX~g  
at constant market price 按固定市价计算 UKt/0Ze  
at constant price 按固定价格计算 F^/~@^{P  
at cost 按成本计算 1t~S3Q||>]  
at current market price 按当时市价计算；按现时市价计算 n.;
5P {V1  
at current price 按当时价格计算；按现时价格计算 x= vE&9_u  
at factor cost 按要素成本计算；按生产要素成本计算 ,qBnqi[  
at money-of-the-day price 按付款当日价格计算 muqfSF  
at or better 按指定或较佳价位〔买卖指令〕 FJ3:}r6 "  
at par 按面值计算；平价 n $D}0wSM/  
at sight 见票即付 Bd N{[2  
at the close 按收市盘 sWojQ-8}  
at the opening 按开市盘 7cOg(6N  
attestation 见证；见证条款 P?WT)C2)u  
at-the-money option 平价期权 5JXzfc9rL  
attorney 受权人；受托代表人 / y":/"h  
attornment 新拥有人承认书
Vsm%h^]d  
attributable profit 可归属利润 "63zc1  
attributable share value 可归属股份价值 )cv0$  
Auckland Stock Exchange 奥克兰证券交易所 `-9*@_-=M  
auction 拍卖 j?Jd@(*y$  
auctioneer 拍卖商 $_I%1  
audit 审计；核数 Os]!B2j14  
Audit Commission 审计署 9;xL!cy  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .:|#9%5  
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〕 0NuL9  
audit review 帐目审查 HNkZ1+P {  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 b_K?ocq  
audited account 审计帐目；经审计的帐目 r(?'Yy  
audited annual account 经审计的周年帐目 e&FX7dsyy  
audited balance sheet 经审计的资产负债表 a|]%/[G@  
auditor 核数师；核数主任；审计师 mZ& \3m=  
auditor's certificate 核数师证明书；审计师证明书 @wAr[.lZ  
auditor's report 核数师报告；审计师报告 %$9)1"T0Y  
Aussie bond 澳元债券 +r#=n7t  
austerity budget 紧缩预算 5Xy^I^J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 N('S2yfDR  
Australia All Ordinaries Index 澳洲所有普通股票指数 )N%1%bg^-  
Australian Dollar [AUD] 澳元 FS]+s>  
Australian Options Market 澳大利亚期权市场 MK!]y8+Z  
Australian Securities Commission 澳洲证券事务监察委员会 Ztpm_P6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c9cphZ(z  
Australian Stock Exchange 澳大利亚证券交易所 {C,1w  
Austrian Schilling [ATS] 奥地利先令 yv#c=v|  
authentication 认证；鉴证 J _[e9  
authority to purchase 委托购买证；委购书 R"\ub"]  
authorization 认可；核准；授权；授权书 C&d"#I  
authorization by direction 指示授权 YiQeI|{oN  
authorization by instruction 指令授权 .T62aJ   
authorization by warrant 令状授权 X T)hPwg.  
authorization of unit trust 单位信托的认可 X'3`Q S:!  
authorized agent 指定代理人 4E>/*F!  
authorized capital 法定资本 C^8)IN=$  
authorized clerk 出市员 ^S;RX*  
authorized dealer 认可交易商 `)
( <g  
authorized financial institution 认可财务机构 {TxVRpiP{Z  
authorized fund 认可基金 J:TI>*tn  
authorized fund house 获授权的基金公司；认可基金公司 GqK&'c  
authorized institution 认可机构 O>"r. sR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,N@Icl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #G4~]Qml  
authorized insurer 获授权保险人；获认可承保人 @e?[oojrM  
authorized investment 特准投资项目 Oa_o"p
<Lr  
authorized person 获授权人 -<}>YtB Q  
authorized representative 获授权代表 G+QNg.pH  
authorized share capital 法定股本 CrwcYzrRWl  
automated quotation system 自动报价系统 ]`i@~Z h\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2'UFHiK  
自动交易系统〔香港期货交易所有限公司〕 n\8[G[M  
automatic adjustment mechanism 自动调整机制 n[cyK$"  
automatic adjustment system 自动调整系统 #&`WMLl+8  
Automatic Clearing House 自动票据交换所 &Ow?Hd0  
automatic exchange rates accumulation system 自动化汇率累集系统 ^1FZ`2u;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;P0Y6v3  
automatic teller machine [ATM] 自动柜员机 ?/|@ #&  
autopay 自动转帐 Zy+QA>d|  
available assets 可用资产 g]PLW3  
available fiscal reserve 现存财政储备 fE7a]REK  
available profit 可用利润 Rcx'a:k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 HTtGpTsF  
average 平均；平均数；海损 gkq RO19  
average basic salary 平均基本薪金 Xw}Y!;<IEu  
average consumer expenditure 平均消费开支；一般消费开支 OSh mrz28  
average cost 平均成本 5, "^"*@<  
average cost of land production 增辟土地平均成本 -z~ V  
average daily turnover 平均每日成交额 3PR7g  
average daily wage rate 平均每日工资率 *a0I Z  
average expenditure pattern 平均开支模式 >"$-VY6i  
average growth rate 平均增长率 c:,{O0 #  
average net fixed assets 固定资产平均净值 PuoJw~^h  
average of relatives 相对价格平均数 .T$9Q Ar5  
average price 平均价格 !y2h`ZAZ  
average propensity to consume 平均消费倾向；一般消费倾向 )]>Y*<s }  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Sy0s`\[  
average rate 平均率 
ht74h  
average revenue 平均收入；平均收益 d&R\7)0  
average stock 平均库存；平均存货 7J!d3j2TR  
average yearly rent 平均年租 g]#zWTw(   
avoidance of double taxation 避免双重课税 *~oDP@[S  
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 ="TOa"Zk  
xfV2/A#h  
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