一些有用的会计术语(也不知道发的地方对不对)A

A: fMGbODAvY  
A share Ａ股；甲类股份 ?+g`HTY u  
abatement of tax 减税；减扣免税额 AS E91T~  
ABN AMRO Bank N.V. 荷兰银行 >ELlnE8  
above-the-line expenditure 线上项目支出；经常预算支出 Vw#_68EybM  
above-the-line receipt 线上项目收入；经常预算收入 6'kS_Zu{<  
ABSA Asia Limited 南非联合亚洲有限公司 c1$ngH0  
absolute change 绝对数值变更 u5 {JQO  
absolute expenditure 实际开支 89n:)|rWq  
absolute guideline figure 绝对准则数字 nB%;S  
absolute interest 绝对权益 4|mD*o  
absolute order of discharge 绝对破产解除令 N;A@' tu8  
absolute profit margin 绝对利润幅度 %FS$zOsgGK  
absolute value 实值；绝对值  }8@M@  
absolutely vested interest 绝对既得权益 N=5)fe%{4  
absorbed cost 已吸收成本；已分摊成本 mNb ?*3\  
absorption 吸收；分摊；合并 V$"ujRp  
absorption rate 吸收率；摊配率；分摊率 q(zJ%Gv)  
ACB Finance Limited 亚洲商业财务有限公司 %VzKqh  
acceptable form of reciprocity 合理的互惠条件 fLSXPvm  
acceptable rate 适当利率；适当汇率 @%tRhG  
acceptance agreement 承兑协议 ~XyW&@  
acceptance for honour 参加承兑 fwrJ!j  
acceptor 承兑人；接受人；受票人 ddfs8\  
acceptor for honour 参加承兑人 u)ev{)$TM  
accident insurance 意外保险 JJltPGT~Oa  
Accident Insurance Association of Hong Kong 香港意外保险公会 :(a]V"(&Eq  
accident insurance scheme 意外保险计划 e1>aTu@  
accident year basis 意外年度基准 t6,wjN-J  
accommodation 通融；贷款 e'*`.^  
accommodation bill 通融票据；空头票据 yz-,)GB6  
accommodation party 汇票代发人 b B x?  
account balance 帐户余额；帐户结余 :l2g#* c  
account book 帐簿 M t*6}Cl  
account collected in advance 预收款项 s:2|c]wQ#R  
account current book 往来帐簿 za:a)U^n  
account of after-acquired property 事后取得的财产报告 b+6"#/s  
account of defaulter 拖欠帐目 N0K){  
account payable 应付帐款 wO:Sg=,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  U3izvM  
account receivable 应收帐款 _(d.!qGz  
account receivable report 应收帐款报表 cooUE<a  
account statement 结单；帐单；会计财务报表 6\u!E~zy  
account title 帐户名称；会计科目
h)6GaJ=  
accountant's report 会计师报告 *\wp?s>-t  
Accountant's Report Rules 会计师报告规则 d{3@h+zL  
accounting and auditing procedure 会计与审计程序；会计与核数程序 oT{@_U{*J  
Accounting Arrangements 《会计安排》 QJ F=UB  
accounting basis 会计基础 1=|7mehL%  
accounting by Official Receiver 破产管理署署长呈交的帐目 {^m(,K_  
Accounting Circular 《会计通告》 ?_oF:*~\  
accounting class 会计类别 277ASCWLkU  
accounting date 记帐日期；会计结算日期 UWZa|I~:J  
accounting for money 款项核算 e/*$^i+S  
Accounting Officer 会计主任 V~T@6S  
accounting period 会计报告期；会计期 J0 k  
accounting policy 会计政策；会计方针 R g?1-|Tj  
accounting practice 会计惯例
AsPx?  
accounting principle 会计准则 n4R2^gX
Aw  
accounting record 会计记录 t4qej  
accounting report 会计报告 l"{Sm6:;-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X*g(q0N<S  
Accounting Society of China 中国会计学会 >Jw6l0z  
accounting statement 会计报表 rrnNn'  
accounting system 会计制度；会计系统 u>Rb ?`  
accounting transaction 会计事项；帐务交易 'lo  
accounting treatment 会计处理 `/"nTB  
accounting year 会计年度 jYVE8Y)my  
accretion 增值；添加 iJv48#'ii  
accrual 应计项目；应累算数目 (=16PYs  
accrual basis 应计制；权责发生制 y8s!M  
accrual basis accounting 应计制会计；权责发生制会计 [3W*9j  
accrue 应累算；应计 kF{*(r=.o  
accrued benefit 应累算利益 &(zfa&j|  
accrued charges 应计费用 E"%2)  
accrued cumulative preference share dividend 应累算的累积优先股股息 aYn8^  
accrued expenses 应累算费用 hKNY+S})g  
accrued interest payable 应付利息；应计未付利息 YC=S5;  
accrued interest receivable 应收利息；应计未收利息 v[TYc:L=  
accrued right 累算权益 FZ|CqD"#  
accruing profit 应累算的利润
yoRU_%xA  
accumulated fiscal reserve 累积财政储备 Uu"0rUzt  
accumulated profit 累积利润；滚存溢利 QN>7~=`  
accumulated reserve 累积储备 5tv<8~:K  
accumulation of surplus income 累积收益盈余 6CC&Z>  
acquired assets 既得资产 -ZW3  
acquisition 收购；购置；取得 !Y<oN~<%)  
acquisition cost 购置成本 Uw/l>\  
acquisition expenses 购置费用 vBvNu<v7te  
acquisition of 100% interest 收购全部股权 Olfn  
acquisition of control 取得控制权 g7CXlT0Q6  
acquisition of fixed assets 购置固定资产 W%e_~$H0  
acquisition of shell “买壳” ?\/qeGW6G  
acquisition price 收购价 1^dJg8  
act of God 天灾 _TUt9}  
acting partner 执事合伙人 16X@^j_   
active market 买卖活跃的市场；交投畅旺的市场；旺市 PF`rWw  
active partner 积极参与的合伙人 J9%@VZut  
active trading 交投活跃 <&pKc6+{  
actual circulation 实际流通 &[a Tw{2  
actual cost 实际成本 *U=]@I}J  
actual expenditure 实际开支；实际支出 {ub/3Uh  
actual income 实际入息；实际收入；实际收益 :%JC^dV(  
actual market 现货市场 T#!lPH :&h  
actual price 现货价；实际价格 ' )-M\'S$E  
actual profit 实际利润 pi5GxDA]  
actual quotation 实盘；实际价位；实际报价 pO~c<d}b  
actual year basis 按实际年度计算 .>Z,uT^A  
actuals 实货 r7]"?#  
actuarial investigation 精算调查 mxFn7.|r~  
actuarial principle 精算原则 =q(GHg;'  
actuarial report 精算师报告 'R9g7,53R  
Actuarial Society of Hong Kong 香港精算学会 |xr\H8:(!  
actuarial valuation 精算师估值 1%J.WH6eQ  
actuary 精算师 `Zz uo16  
ad referendum agreement 暂定协议；有待覆核的协定 ;pJ2V2 g8  
ad valorem duty 从价税；按值征税 ogeL[7  
ad valorem duty system 从价税制 G{x[uE2X&f  
ad valorem fee 从价费 [9mL $;M W  
ad valorem tariff 从价关税 _7kM]">j  
additional allowance 额外免税额 rS*$rQCr=  
additional amount for unexpired risk 未过期风险的额外款额 [m'CR 4(|  
additional assessable profit 补加应评税利润 2.Yi(r  
additional assessment 补加评税 HFo-4"  
additional commitment 额外承担 p"`
%  
additional commitment vote 额外承担拨款 u>.y:>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0nW F  
additional dependent parent allowance 供养父母额外免税额 99OD=pxQ  
additional provision 额外拨款 7Bz*r0 9S  
additional stamp duty 附加印花税 ~VTs:h  
additional tax 补加税罚款；补加税款 X6RQqen3:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Uh|>Skic4  
adjudged bankrupt 被裁定破产 GZ}/leR  
adjudicated bankrupt 裁定破产人 Di Or{)a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6'OO-o  
adjudication of bankruptcy 裁定破产；宣告破产 XidxNPz0^  
adjudication of insolvency 裁定无力偿还债务 #T~&]|{,  
adjusted actual 经调整的实数；调整后的实数 F9XT lA  
adjusted current assets 经调整的流动资产；调整后的流动资产 b X)|MiWI  
adjusted figure 经调整的数字；调整后的数额 ~!+ _[uJ  
adjusted liabilities 经调整的负债；调整后的负债 cs_}&!c{  
adjusted loss 经调整的亏损；调整后的亏损 Zv qn%K],  
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 y/_wx(2  
adjusted profit 经调整的利润；调整后的利润 vt]F U<  
adjusted surplus 经调整的盈余额；调整后的盈余额 }Ia 0"J4  
adjusted value 经调整的价值；调整后的价值 t7F.[uWD  
adjustment 调整；修订；理算〔保险〕 !0
Q8iW:  
adjustment centre 调剂中心 xi'<y  
adjustment lag 调整过程的时间差距；调整时差 8NimZ(  
adjustment mechanism 调整机制 lQ*eH10H  
adjustment of loss 亏损调整 7w58L:)B.  
adjustment process 调整过程；调整程序 Jm(ixekp  
adjustment range 调整幅度 =qoRS0Qa  
administered exchange rate 受管制汇率 2H[)1|]l  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^uaFg`S  
administration expenses 行政费用 0,FC YTtj$  
administration fee 手续费；行政费 Ie'P#e'  
administration in bankruptcy 破产管理 o;`
!kIQ  
administration order 遗产管理令 QLbMPS  
administrator 管理人；遗产管理人 @qK<T  
administrator of the estate 遗产管理人 6~5$s1Yc  
admission of debt 债项承认书 ARL  
admission of proof 接纳债权证明 `1p 8C%  
advance 放贷款项；垫付款项；预支款项；预付款项 tfiqr|z  
advance account 暂支帐目；预付款帐户 $V8vrT#:  
advance compensation 预付补偿金 J(h3]J/Yw  
advance from shareholder 股东垫款 zTCP)x  
advance pending reimbursement 预支以待日后付还 M?o{STt  
advanced economy 先进经济体系 FMu!z  
advancement 预付；预付财产 "dN< i  
advances warrant 垫款令 !Qu PG/=X  
advancing 贷出 `?o=*OS7Y  
adverse balance 逆差 V2kWiyN  
adverse exchange 逆汇 EIX\O6*  
advertisement addressed to shareholders 在报章刊登的致股东通告 R]b! $6Lt  
advice for collection 托收通知书 WPY8C3XO  
advice of drawing 提款通知书；汇票通知书 #*%fu  
advice of payment 付款通知 17py).\  
Advisory Committee [Securities and Futures Commission] LXhaD[1Rb  
谘询委员会〔证券及期货事务监察委员会〕 aqQ o,5U>  
Advisory Committee on Diversification 经济多元化谘询委员会 d$1#<-yP  
affidavit 誓章；遗产申报誓章 Etmo78e  
affidavit of no receipt 述明无收款的誓章 %"7WXOv&z  
affiliate 联号；联营公司；附属公司 boQ)fV"  
affiliated company 附属公司；联号；联营公司 (Nz]h:}r  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 R "E<8w  
affordability 负担能力 sQk|
I x  
African Development Bank [AfDB] 非洲开发银行 Y">4Qx4W  
after-acquired property 事后取得的财产 P"4Mm
, C  
after-hours dealing 市后交易 ]G1R0
Q  
after-tax profit 税后盈利；税后利润；税后溢利 mC(u2  
agency agreement 代理协议 hhq$g{+[  
agency expenses 代理机构的开支 kMe@+ysL  
agency fee 代理费 QTh0SL  
Agency Law 《代理法》 q]v,  
agent 代理人；承销人 #)i&DJ^Y  
agent of company 公司代理人 aG3k4  
agent's fee 代理人费；经纪费 5upShtC  
aggregate 总计；总数；总体数字 4%bTj,H#  
aggregate amount 总款额；总额 I#l;~a<9z  
aggregate assets and liabilities 总体资产与负债 >_#)3K1y8  
aggregate at constant price 按固定价格计算的总体数字 g.*&BXZi  
aggregate demand 总需求 P06.1  
aggregate gross position 总持仓量 (Nt[v;BnO  
aggregate limit 总限额 D=w9cKa  
aggregate of salaries tax 合计薪俸税 T0L+z/N_m.  
aggregate performance 总体表现；总体业绩 5!:._TcO  
aggregate supply 总体供应 di_gWE  
aggregate surplus 总盈余 4]"w b5%  
aggregate total 整体总额 `!kL1oUYE  
aggregate value 总值；合计价值 7x+=7,BZd  
aggregated basis 合计基准 FuMq|S  
aggregated net chargeable income 合计应课税入息实额 ~x+Ykq0  
aggregation 合并计算；合计；总和 Hs<n^fyf  
aggregation of incomes of husband and wife 夫妇入息合并计算 9 x [X<  
aggregation of property 财产的总和 `V~LV<v5  
agio 差价；贴水 ^?Vq L\V
5  
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》 DB Xm  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M7U:g}  
《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》 -RCv7U`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !d|8'^gc  
《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》 x[}06k'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E8;TLk4\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 El1:?4;  
agreement for a settlement 授产协议 zPE#[\O21B  
agreement for assignment 转让协议 %Ht^yemQ  
agreement for sale 售卖协议；买卖协议 ;siJ~|
6)  
agreement for sale and purchase 买卖协议 b7f0#*(?  
agreement for the payment of interest 支付利息协议 0Q*-g}wXfS  
agreement for the repayment of money 还款协议 %g-0O#8}  
agreement of reinsurance 再保险协议 LI:?Y_r  
Agricultural Bank of China 中国农业银行 3#<'[TF00t  
air passenger departure tax 飞机乘客离境税 y"Ihr5S\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9C1
b^^Kb  
airport tax 机场税 ^(m0M$Wk*  
alcohol duty 酒精税 {*nEKPq(_*  
alienation 让与；让渡；转让 _3KZME  
alimony 生活费；赡养费 qV?sg  
All Ordinaries Index [AOI] 所有普通股指数 67ZYtA|t  
all risks 全险；综合险 Z_jn27AC  
All Sales Record for Stock Market 《股票市场成交报告》 .='3bQ(UZ4  
Allied Capital Resources Limited 新联财务有限公司 `&G}
 
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]g7HEB.Y  
allocation letter 拨款信件 cCYl$MskZ  
allocation of fund 分配款项；预留款项 #_,
uE9  
allocation of profit 利润分配；溢利分配 J2Y 3er  
allocation warrant 拨款令 xLLC)~  
allotment 分配；配股 ,?
#*eJD  
allotment notice 股份配售通知；配股通知 X#Ak'%J  
allotment of shares 股份分配 ~\-r  
allowable 可获宽免；免税的 j$%yw4dsj  
allowable business loss 可扣除的营业亏损 HD~jU>}}  
allowable expenses 可扣税的支出 J,`_,T  
allowance 免税额；津贴；备抵；准备金 j`+0.Zlq  
allowance for debts 债项的免税额 F42TKPN^uu  
allowance for depreciation by wear and tear 耗损折旧免税额 v?%0~!  
allowance for funeral expenses 殡殓费的免税额 Flne=ij6g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +Gp!cGaAm  
allowance for repairs and outgoings 修葺及支出方面的免税额 1uY3[Z9S  
allowance to debtor 给债务人的津贴 ,?;sT`Mh)  
alteration of capital 资本更改 6HB]T)n  
alternate trustee 候补受托人 A@\
qoS[  
amalgamation 合并 Bd.Z+#%l"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9DY|Sa]#=  
ambit of charges 征税范围；收费范围 D'85VZEFyo  
amended valuation 经修订的估值 oFwG+W/  
American Commodities Exchange 美国商品交易所 AE]i V{p  
American Express Bank Limited 美国运通银行 nxf{PbHk  
American Stock Exchange 美国证券交易所 ;4R=eI  
amortization 摊销 HUD7{6
}4  
amount due from banks 存放银行同业的款项 mC%%)F'Zf  
amount due from banks abroad 存放海外银行同业的款项 ;*"!:GR%h  
amount due from holding companies 控股公司欠款 #efqG=q  
amount due from local banks 存放本港银行同业的款项 %h
3L  
amount due to banks 银行同业的存款 k>$FT`  
amount due to banks abroad 海外银行同业的存款 EI%M Azj}  
amount due to holding companies 控股公司存款 =]WW'~  
amount due to local banks 本港银行同业的存款 @
-}D7?  
amount due to outport banks 外埠银行同业的存款 $8EV,9^U  
amount for note issue 发行纸币的款额 91U^o8y  
amount of bond 担保契据的款额 /kAwe *)  
amount of consideration 代价款额 BQ5_s,VM  
amount of contribution 供款数额 b-,]A2.  
amount of indebtedness 负债款额 zZ<ns+h  
amount of principal of the loan 贷款本金额 D l4d'&!  
amount of rates chargeable 应征差饷数额 0P3j+? N%  
amount of share capital 股本额 -??!@R7V  
amount of sums assured 承保款额  b1eK(F  
amount of variation 变动幅度 ^!$} BY  
amount of vote 拨款数额 A8#.1uEgNb  
amount payable 应付款额 /0Rt+`  
amount receivable 应收款额 (QA-"9v#i,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .jLMl*6%:  
analysis 分析 &S9f#Ui  
ancillary risk 附属风险 0zlM.rjEZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 r.Y*{!t  
annual accounting date 年结日期 T$#FAEz  
annual allowance 每年免税额；年积金；年度津贴；年津 AB/,S  
annual balance 年度余额 `WraOsoY  
annual disposable income 每年可动用收入 >cBGw'S  
annual estimates 周年预算 :5$xh  
annual fee 年费 )[e%wPu4e  
annual general meeting 周年大会 ZTN:|IKT  
annual growth rate 年增率；每年增长率 W\nHX I  
annual long-term supplement 长期个案每年补助金 lNq:JVJ#\r  
annual pensionable emolument 可供计算退休金的年薪 J
slk  
annual report 年报 Qx9>,e6+  
Annual Report on the Consumer Price Index 《消费物价指数年报》
+3NlkN#  
annual return 周年报表；周年申报表；每年报税表格 =}B4I  
Annual Return Rules 《周年报表规则》 P@^z:RS*{  
annual review of consumer prices 每年消费物价回顾 ~uP r]#  
annual roll-forward basis 逐年延展方式 2U=/<3;u  
annual salary 年薪 E.
?E~}z  
annual statement 年度报表；年度决算表 \f8P`oET~  
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 SJ1w1^#Pz  
annuitant 年金受益人 DBqg_v  
annuity 年金 ~E^yM=:h  
annuity contract 年金合约 ckH$E%j
 
annuity on human life 人寿年金 ^4y(pcD  
antecedent debt 先前的债项 [Ihp\!xqI  
ante-dated cheque 倒填日期支票 va`l*N5  
anticipated expenditure 预期开支 |V5$'/Y  
anticipated net profit 预期纯利

q[PD  
anticipated revenue 预期收入 2P;%P]~H  
anti-inflation measure 反通货膨胀措施 GI0x>Z+  
anti-inflationary stance 反通货膨胀立场 oG4w8+N  
apparent deficit 表面赤字 S3j
]{pZ(z  
apparent financial solvency 表面偿债能力 R@)'Bs  
apparent partner 表面合伙人 hj[+d%YZY"  
application for personal assessment 个人入息课税申请书 Oz4,Y+[#  
application of fund 资金应用 c9Y2eetO  
application to release as liquidator and to destruct the books of accounts and documents mB{&7Rb0  
申请免除清盘人职务及毁灭帐簿与文件 *"|VNnB  
appointed actuary 委任精算师 W\ 1bE(AwZ  
appointed auditor 委任核数师；委任审计师 o<C]+Nt,@  
appointed trustee 委任的受托人 |_hioMVz  
appointer 委任人 KdBq@
  
apportioned pro rata 按比例分摊 !=~s/{$PE  
apportionment 分配；分摊 .}L-c>o"o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m &0(%  
apportionment formula 分摊方程式 8`L#1ybMO  
apportionment of estate duty 遗产税的分摊 t 1Ir4  
appraisal 估价；评估 U}A|]vi@  
appreciable growth 可观增长 rX|y/0)F  
appreciable impact 显着影响 Q1O_CC}  
appreciable increase 可观增长 2uJNc!&  
appreciation 增值；升值 `:-@E2  
appreciation against other currencies 相对其他货币升值 3/A!_Uc(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Lo$Z>u4(c  
appreciation tax 增值税 wW6mYgPN%  
appropriation 拨款；拨用；拨付 fg>B  
appropriation account 拨款帐目 STFQ";z$  
Appropriation Bill 拨款法案 ~x
4{P;y  
appropriation-in-aid system 补助拨款办法 FqT,4SIR  
approved assets 核准资产 =Do3#Xe2V  
approved basket stock 认可一篮子证券 7/p J6>  
approved budget 核准预算 EPE!V>  
approved charitable donation 认可慈善捐款 E3FW*UNg[y  
approved charitable institution 认可慈善机构 z*NC?\  
approved currency 核准货币；认可货币 3<e(@W}n-M  
approved estimates 核准预算 p]1yd;Jt  
approved estimates of expenditure 核准开支预算 xN{"%>Mx  
approved overseas insurer 核准海外保险人 uu WY4j6  
approved overseas trust company 核准海外信托公司 K$37}S5  
approved pooled investment fund 核准汇集投资基金 RpmBP[  
approved provident fund scheme 认可公积金计划 tdw\Di#m  
approved provision 核准拨款  Gh)sw72  
approved redeemable share 核准可赎回股份 gW6G+  
approved regional stock 认可地区性证券 6oTbn{=UUq  
approved retirement scheme 认可退休金计划 %h/#^esi  
approved subordinated loan 核准附属贷款 Q+u#?['  
arbitrage 套戥；套汇；套利 k *G!.  
arbitrageur 套戥者；套汇者 ]2aYi9)  
arbitrary amount 临时款项 ZuFVtW@  
arrangement 措施；安排；协定 g "K#&  
arrears 欠款 #Vn>ue+?  
arrears of pay 欠付薪酬 azR;*j8Q'  
arrears of revenue 逾期未收税款；逾期未收的帐项 QKUBh-QFK  
articles of association 组织章程；组织细则；组织章程细则 6h0U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O$<%z[  
ascertainment of profit 确定利润 
T/WmS?
 
"Asia Clear" “亚洲结算系统” 7 BnenHD  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3gPD(r1g  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $p}~,Kp/  
Asian Development Fund [ADF] 亚洲发展基金 $$bTd3N+  
Asian dollar bond 亚洲美元债券 %X0NHta~@  
Asian dollar market 亚洲美元市场 l~Ie#vak  
Asian dollar rate 亚洲美元利率 O#Zs3k  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =jV%O$Fx  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M0Kh>u  
asked price 沽盘；喊价；索价；卖方报价 fzkCI  
assessable income 应评税入息 8XH|T^5  
assessable loss 应评税亏损 8f{}ce'E*  
assessable profit 应评税利润 quCWc2pXX  
assessable value 应评税值 >^a"Z[s[  
assessed profit 估定利润 bD-/ZZz  
assessed value 经评估价值 TsFdy{/o*  
assessment 评税；评定；估价；评税单
z[KN^2YS  
assessment number 评税编号；估价编号 +GYI2  
assessment of additional tax 补加税评税 k8x&aH  
assessment of performance 业绩评估；实绩评价 U Qi^udGFD  
Assessor 评税主任 t6h`WAZV  
asset price bubbles 资产价格泡沫 %!HnGwv-  
asset-backed securities 具资产保证的证券 SILvqm  
assets accretion 资产增值 Ip7FD9 ^  
assets and liabilities 资产与负债 ;}>g1&q  
assets betterment statement 资产递增表；资产改进表 {!{7zM%u0C  
assets lending 实物放款；有抵押贷款 f,`}hFD  
assets of the company passing on the death 死者去世时转移的公司资产 bWQORjnd8  
assets pledged as security for liabilities 用作负债抵押的资产 |qy"%W@  
assets portfolio 资产投资组合 _;J9q}X  
assets price 资产价格 a7v[l04  
assets quality 资产质素 lM|WOmD  
assets realization 资产变现 @7HOL-i  
assets refinancing arrangement 资产再集资安排 +/b4@B7  
assets securitization 资产证券化 A9qO2kq7_  
assets situated outside Hong Kong 在香港以外地方的资产 Y)4Ny
dq  
assets stripping 削减资产；拆卖资产 ELgae1  
assets value 资产值 *a4b`HRT  
assignee 承让人 ?N!j.E4=  
assignment 转让；转让书；转让契 ![P(B0Ct/  
assignment of interest 权益转让 ~0^,L3M  
assignment of letters patent and trade mark 专利证书及商标转让 LA=>g/+i.X  
assignment of property 物业转让；物业转让书 |IcxegE  
assignment right 转让权
{Y*]Qc  
assignor 转让人 d*\C^:Z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &TkbnDuYd~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <v7KE*#  
associate member 附属会员 ]}l+ !NV<  
associated body corporate 相联法人团体 D 5r   
associated company 相联公司；联属公司 ,m?UFRi  
associated corporation 相联法团 ?_Dnfa_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #G!Adj+p5  
公认会计师公会〔英国〕 y~A7pzBZ=  
Association of Futures Exchange Brokers 香港期货经纪协会 l-^XW?CfL  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 H;t8(-F@'  
association of underwriters 承保人组织 't]EkH]BC  
assumption of control 接管 iq^L~RW5e  
assurance 担保；保险；转易；转易书 o4[2`mT  
assurance of interest 权益的转易 @aD~YtL"n  
at 19XX price 按一九ＸＸ年价格计算 ^9*|_\3N  
at a discount 按赔价计算；按贴水价格计算；打折扣 w[A3;]la  
at a premium 按溢价计算；按升水价格计算 #c)Ou!Ldb  
at call 通知付款；按通知 j3[OY  
at constant market price 按固定市价计算 @`y?\fWh  
at constant price 按固定价格计算 gJGBD9wC  
at cost 按成本计算 nog\,NT  
at current market price 按当时市价计算；按现时市价计算 i{FC1tVeL_  
at current price 按当时价格计算；按现时价格计算 9hs{uxwuEE  
at factor cost 按要素成本计算；按生产要素成本计算 zs&`:  
at money-of-the-day price 按付款当日价格计算 hv:Z%D |S  
at or better 按指定或较佳价位〔买卖指令〕 ep}
/dBg  
at par 按面值计算；平价 BL
5
 
at sight 见票即付 5WNg+  
at the close 按收市盘 vBn=bb'W  
at the opening 按开市盘 SQKY;p  
attestation 见证；见证条款 S7~F*CGBh  
at-the-money option 平价期权 6% y)  
attorney 受权人；受托代表人 vS t=Ax3]  
attornment 新拥有人承认书 $9i5<16  
attributable profit 可归属利润 XX[Wwt  
attributable share value 可归属股份价值 WJSHLy<a  
Auckland Stock Exchange 奥克兰证券交易所 s^t1PfP(,  
auction 拍卖 &?g!}Ky \  
auctioneer 拍卖商 CG>2,pP,  
audit 审计；核数 &N7:k+E
 
Audit Commission 审计署 3F'dT[;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x>9EVa)  
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〕 +$=Wms-z  
audit review 帐目审查 T17LYHIT  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 muX4Y1M_  
audited account 审计帐目；经审计的帐目 5WJkeG ba  
audited annual account 经审计的周年帐目 pvR& ~g  
audited balance sheet 经审计的资产负债表 bSmaE7  
auditor 核数师；核数主任；审计师 rU^ghF  
auditor's certificate 核数师证明书；审计师证明书 [;#.DH]  
auditor's report 核数师报告；审计师报告 t02"v4_i  
Aussie bond 澳元债券 l`%} {3r9  
austerity budget 紧缩预算 gcCYXPZp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x[>_I1TJ  
Australia All Ordinaries Index 澳洲所有普通股票指数 |AfQ_iT6c  
Australian Dollar [AUD] 澳元 Q fyERa\rb  
Australian Options Market 澳大利亚期权市场 c3!|h1h/v  
Australian Securities Commission 澳洲证券事务监察委员会 ^$,kTU'=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Sy
VbCj  
Australian Stock Exchange 澳大利亚证券交易所 LLHOWD C(2  
Austrian Schilling [ATS] 奥地利先令 ;)]zv\fC  
authentication 认证；鉴证 4qz{D"M  
authority to purchase 委托购买证；委购书 iY'hkrw  
authorization 认可；核准；授权；授权书 JiLrwPex[  
authorization by direction 指示授权 @?=)}2=|?i  
authorization by instruction 指令授权 R"t$N@ZFb  
authorization by warrant 令状授权 '/*c Yv45  
authorization of unit trust 单位信托的认可 ~0'l,  
authorized agent 指定代理人 IIn\{*|mW  
authorized capital 法定资本 x15t
Qb+  
authorized clerk 出市员 l(
#Y8  
authorized dealer 认可交易商
%y\7  
authorized financial institution 认可财务机构 nJ#@W b@  
authorized fund 认可基金 E0Y/N?  
authorized fund house 获授权的基金公司；认可基金公司 9la~3L_g  
authorized institution 认可机构 yaXa8v'oC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 # +]! u%n  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V1>94/
waa  
authorized insurer 获授权保险人；获认可承保人 *Z2Q]?:{ i  
authorized investment 特准投资项目 nkj'AH"2  
authorized person 获授权人 842+KLS  
authorized representative 获授权代表 2b,TkG8K  
authorized share capital 法定股本 bNU^tL3QZ  
automated quotation system 自动报价系统 ,UZE;lXJ'Q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~+nSI-L  
自动交易系统〔香港期货交易所有限公司〕 *3 8Y;{ 4  
automatic adjustment mechanism 自动调整机制 |#jm=rT0y  
automatic adjustment system 自动调整系统 -*l[:5m  
Automatic Clearing House 自动票据交换所 [=1?CD  
automatic exchange rates accumulation system 自动化汇率累集系统 Msu2OF *x  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RS02>$jo  
automatic teller machine [ATM] 自动柜员机 vEp8
Hc  
autopay 自动转帐 1sLfjH hv  
available assets 可用资产 PW<wjf,rQ  
available fiscal reserve 现存财政储备
cRr `r[t  
available profit 可用利润 MNmQ%R4jRN  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 (a
!,)  
average 平均；平均数；海损 D"f(nVEr  
average basic salary 平均基本薪金 4H=sD t  
average consumer expenditure 平均消费开支；一般消费开支 "wC5hj]  
average cost 平均成本 f4I9H0d;!  
average cost of land production 增辟土地平均成本 HbSx}bM_9  
average daily turnover 平均每日成交额 H 7F~+Q-}  
average daily wage rate 平均每日工资率 o5XUDDi  
average expenditure pattern 平均开支模式 uPv?Hq  
average growth rate 平均增长率 0_pwY=P  
average net fixed assets 固定资产平均净值 ZDmk<}A-U  
average of relatives 相对价格平均数 R.`J"J0/~  
average price 平均价格 /=(FM   
average propensity to consume 平均消费倾向；一般消费倾向 t6e-~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 v~cW:I  
average rate 平均率 TC#B^m`'p  
average revenue 平均收入；平均收益 4:PP[2?  
average stock 平均库存；平均存货 3'e 4{  
average yearly rent 平均年租 <!(n5y_  
avoidance of double taxation 避免双重课税
km^+ mK  
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 M':.b+xN  
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