一些有用的会计术语(也不知道发的地方对不对)A

A: G2 xYa$&][  
A share Ａ股；甲类股份 VCkhK9(N  
abatement of tax 减税；减扣免税额 jFbz:aUF  
ABN AMRO Bank N.V. 荷兰银行 Eki7bT@/  
above-the-line expenditure 线上项目支出；经常预算支出 W~Eq_J?I  
above-the-line receipt 线上项目收入；经常预算收入 x]Q+M2g?  
ABSA Asia Limited 南非联合亚洲有限公司 }us%G&A2u  
absolute change 绝对数值变更 H2p1gb#  
absolute expenditure 实际开支 %~ZOQ%c1  
absolute guideline figure 绝对准则数字 S'B7C>i`#N  
absolute interest 绝对权益 C(7LwV  
absolute order of discharge 绝对破产解除令 Hg*6I%D[So  
absolute profit margin 绝对利润幅度 `61VP-r  
absolute value 实值；绝对值 M@ ! {m  
absolutely vested interest 绝对既得权益 (*^_wq-;  
absorbed cost 已吸收成本；已分摊成本 / QSK$ZDC  
absorption 吸收；分摊；合并 3[-L'!pOX3  
absorption rate 吸收率；摊配率；分摊率 8mV`|2>  
ACB Finance Limited 亚洲商业财务有限公司 >=r0
94<  
acceptable form of reciprocity 合理的互惠条件 aG`G$3_wx  
acceptable rate 适当利率；适当汇率 ) l0=jb  
acceptance agreement 承兑协议 FwmE1,  
acceptance for honour 参加承兑 on\0i{0l8  
acceptor 承兑人；接受人；受票人 T1\.~]-msb  
acceptor for honour 参加承兑人 >eWHPO  
accident insurance 意外保险 \ bd? `."  
Accident Insurance Association of Hong Kong 香港意外保险公会 a~:'OW:Q  
accident insurance scheme 意外保险计划 H:a
(&Zb  
accident year basis 意外年度基准 [ wr0TbtV  
accommodation 通融；贷款 Xp4pN{
he  
accommodation bill 通融票据；空头票据 rqT@i(i  
accommodation party 汇票代发人 #eR*|W7o  
account balance 帐户余额；帐户结余 By:A9s  
account book 帐簿 8&3+=<U  
account collected in advance 预收款项 CIYTs,u#  
account current book 往来帐簿 kplyZ  
account of after-acquired property 事后取得的财产报告 y=G  
account of defaulter 拖欠帐目 |!flR? OU  
account payable 应付帐款 .lOEQLt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "otP^X.  
account receivable 应收帐款 $ [M8G  
account receivable report 应收帐款报表 Cf@WjgR  
account statement 结单；帐单；会计财务报表 <?2[]h:wp  
account title 帐户名称；会计科目 s{Ryh.IyI  
accountant's report 会计师报告 Y]^[|e8  
Accountant's Report Rules 会计师报告规则 57%:0loW  
accounting and auditing procedure 会计与审计程序；会计与核数程序 wvBJ?t,  
Accounting Arrangements 《会计安排》 !H~G_?Mf\O  
accounting basis 会计基础 Q~te`  
accounting by Official Receiver 破产管理署署长呈交的帐目 h8$lDFo  
Accounting Circular 《会计通告》 DLJu%5F  
accounting class 会计类别 rP^2MH"  
accounting date 记帐日期；会计结算日期 
zG+oZ  
accounting for money 款项核算 &NB[:S=  
Accounting Officer 会计主任 Ag#p)  
accounting period 会计报告期；会计期 W5HC7o\4  
accounting policy 会计政策；会计方针 N=)N   
accounting practice 会计惯例 maXQG&.F  
accounting principle 会计准则 Q<wrO  
accounting record 会计记录 =uMoX -  
accounting report 会计报告 ;~tKNytD`B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 dHg[0Br)r  
Accounting Society of China 中国会计学会 f*p=]]y  
accounting statement 会计报表 <Mxy&9}ic  
accounting system 会计制度；会计系统 7K%Ac  
accounting transaction 会计事项；帐务交易 B ,e3r  
accounting treatment 会计处理 AdKv!Ta5b  
accounting year 会计年度 s@K|zOx  
accretion 增值；添加 ko=v
K%E[  
accrual 应计项目；应累算数目 "N D1$
l  
accrual basis 应计制；权责发生制 _~-VH&g0R  
accrual basis accounting 应计制会计；权责发生制会计 P9SyQbcK  
accrue 应累算；应计 5ju\!Re3X  
accrued benefit 应累算利益 xCiY jl$  
accrued charges 应计费用 rcY[jF  
accrued cumulative preference share dividend 应累算的累积优先股股息 [8l8m6  
accrued expenses 应累算费用 W7_X=>l  
accrued interest payable 应付利息；应计未付利息 #L`@["  
accrued interest receivable 应收利息；应计未收利息 A)/_:  
accrued right 累算权益 BJB'o  
accruing profit 应累算的利润 <t.yn\G-w  
accumulated fiscal reserve 累积财政储备 m!tB;:6  
accumulated profit 累积利润；滚存溢利 Go=MG:`  
accumulated reserve 累积储备 !J3g,p*  
accumulation of surplus income 累积收益盈余 <;=?~QK%-  
acquired assets 既得资产 W(9-XlYKE  
acquisition 收购；购置；取得 =M*31>"I0  
acquisition cost 购置成本 Nd%,V  
acquisition expenses 购置费用 > CZ|Vx  
acquisition of 100% interest 收购全部股权 :-69,e  
acquisition of control 取得控制权 9]xOuCb  
acquisition of fixed assets 购置固定资产 /MosE,7l  
acquisition of shell “买壳”
k-*H=km  
acquisition price 收购价 L|u\3.:  
act of God 天灾 Kj
;Q;Ii  
acting partner 执事合伙人 ;S
agN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |Q@4F&k  
active partner 积极参与的合伙人 Nw/4z$].J  
active trading 交投活跃 =NQDxt}  
actual circulation 实际流通 @9~6+BZOq  
actual cost 实际成本 VK[^v;  
actual expenditure 实际开支；实际支出 F$^RM3  
actual income 实际入息；实际收入；实际收益 es6!p 7p?  
actual market 现货市场 }[l
d=9p(  
actual price 现货价；实际价格 l*e*jA_>:7  
actual profit 实际利润 a[1^)=/DM  
actual quotation 实盘；实际价位；实际报价 5.q2<a :  
actual year basis 按实际年度计算 |p-, B>p!  
actuals 实货 wJNiw)C  
actuarial investigation 精算调查 -2{NI.-Xd  
actuarial principle 精算原则 +ZQ
f$@+  
actuarial report 精算师报告 bLhTgss](  
Actuarial Society of Hong Kong 香港精算学会 ;wa-\Z  
actuarial valuation 精算师估值 b>er'U  
actuary 精算师 U_K"JOZ  
ad referendum agreement 暂定协议；有待覆核的协定 nxS|]  
ad valorem duty 从价税；按值征税 )R(kX
z=M  
ad valorem duty system 从价税制 wzwEYZN(q  
ad valorem fee 从价费 W_Z%CBjcT  
ad valorem tariff 从价关税 
@4#q  
additional allowance 额外免税额 0r*E$|
zZ  
additional amount for unexpired risk 未过期风险的额外款额 onI%Jl sq  
additional assessable profit 补加应评税利润 iV58 m  
additional assessment 补加评税 ; $i{>mDT  
additional commitment 额外承担 bqWo*>l  
additional commitment vote 额外承担拨款 hs!a'
E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &5h{XSv  
additional dependent parent allowance 供养父母额外免税额 {P&{+`sov  
additional provision 额外拨款 | (JxtQqQg  
additional stamp duty 附加印花税 =8?y$WE  
additional tax 补加税罚款；补加税款 =\"88e;b2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 V|gW%Z,j  
adjudged bankrupt 被裁定破产 NjrF":'Y  
adjudicated bankrupt 裁定破产人 EZ:pcnL{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ? %XTD39  
adjudication of bankruptcy 裁定破产；宣告破产 3CL/9C>  
adjudication of insolvency 裁定无力偿还债务 C& BRyo  
adjusted actual 经调整的实数；调整后的实数 2!Yq9,`  
adjusted current assets 经调整的流动资产；调整后的流动资产 a\pOgIp  
adjusted figure 经调整的数字；调整后的数额 ;4>YPH  
adjusted liabilities 经调整的负债；调整后的负债 Tty_P,  
adjusted loss 经调整的亏损；调整后的亏损 o$;t  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Ti$G2dBO  
adjusted profit 经调整的利润；调整后的利润 7 XE&[o  
adjusted surplus 经调整的盈余额；调整后的盈余额 NvW`x  
adjusted value 经调整的价值；调整后的价值 (~q.YJ'  
adjustment 调整；修订；理算〔保险〕 r'/&{?Je/  
adjustment centre 调剂中心 /99S<U2ej  
adjustment lag 调整过程的时间差距；调整时差 YcOPqvQ  
adjustment mechanism 调整机制 duFVh8  
adjustment of loss 亏损调整 Q3[MzIk 4  
adjustment process 调整过程；调整程序 =(2y$,6g?  
adjustment range 调整幅度 I$7|?8  
administered exchange rate 受管制汇率 wI8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \@&oK2f  
administration expenses 行政费用 b+Vfi9<  
administration fee 手续费；行政费 JZI)jIh  
administration in bankruptcy 破产管理 hjf!FY*F  
administration order 遗产管理令 .ZQD`SRrI  
administrator 管理人；遗产管理人 >Q3_-yY+  
administrator of the estate 遗产管理人 ;-sZaU;  
admission of debt 债项承认书 "jV:L  
admission of proof 接纳债权证明 <+Eu.K&  
advance 放贷款项；垫付款项；预支款项；预付款项 m#1>y}  
advance account 暂支帐目；预付款帐户 fGjYWw  
advance compensation 预付补偿金 |>|f?^  
advance from shareholder 股东垫款 i^T@jg+K  
advance pending reimbursement 预支以待日后付还 J=7.-R|t  
advanced economy 先进经济体系 h K;9XJAf  
advancement 预付；预付财产 Z*/{^ zsE  
advances warrant 垫款令 -Pt.  
advancing 贷出 \]<eLw-v  
adverse balance 逆差 ]8@s+N  
adverse exchange 逆汇 &n$kVNE  
advertisement addressed to shareholders 在报章刊登的致股东通告 PL} Wu=  
advice for collection 托收通知书
_E'F  
advice of drawing 提款通知书；汇票通知书 6<1 2j7  
advice of payment 付款通知 /JsA[}.6  
Advisory Committee [Securities and Futures Commission] 3E9 )~$  
谘询委员会〔证券及期货事务监察委员会〕 `
(tVwX4  
Advisory Committee on Diversification 经济多元化谘询委员会 [x{z}rYH  
affidavit 誓章；遗产申报誓章 ,+2!&"zD  
affidavit of no receipt 述明无收款的誓章 PWciD '!  
affiliate 联号；联营公司；附属公司 6`Hd)T5{w  
affiliated company 附属公司；联号；联营公司 @=_4i&]$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 I;1W6uD=  
affordability 负担能力 |BGB60}]f  
African Development Bank [AfDB] 非洲开发银行 |"}oGL6-  
after-acquired property 事后取得的财产 Ey|{yUmU+  
after-hours dealing 市后交易 &3gC&b^i  
after-tax profit 税后盈利；税后利润；税后溢利 4g4[n7  
agency agreement 代理协议 _D+pJ{@W  
agency expenses 代理机构的开支 gy5^JL  
agency fee 代理费 )j,Y(V$P  
Agency Law 《代理法》 d
e=){.7Y  
agent 代理人；承销人 f/xQy}4+~E  
agent of company 公司代理人 ~:FF"T>  
agent's fee 代理人费；经纪费 xVxN @[  
aggregate 总计；总数；总体数字 #qLsAw--Q  
aggregate amount 总款额；总额 ly[j=vBV  
aggregate assets and liabilities 总体资产与负债 ^_\S)P2c  
aggregate at constant price 按固定价格计算的总体数字 \-Vja{J]  
aggregate demand 总需求 %_Q+@9  
aggregate gross position 总持仓量 Ec/&?|$  
aggregate limit 总限额 .*}!XKp0j  
aggregate of salaries tax 合计薪俸税 ^?M# |>  
aggregate performance 总体表现；总体业绩 )[b\wrc  
aggregate supply 总体供应 M$u.lI  
aggregate surplus 总盈余 ='A VI-go5  
aggregate total 整体总额 <+y%k~("  
aggregate value 总值；合计价值 "m#17J_  
aggregated basis 合计基准 m^!Kthq  
aggregated net chargeable income 合计应课税入息实额 0<i8 ;2KD  
aggregation 合并计算；合计；总和 i?wEd!=w  
aggregation of incomes of husband and wife 夫妇入息合并计算 >
}T}^F  
aggregation of property 财产的总和 '\B0#z3  
agio 差价；贴水 3vXa#f>P<  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 kB` @M>[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment e"#QUc(  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 niA>afo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ($nQmr;t  
《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》 a = *'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ztl?*zL  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 'm=TBNQTS  
agreement for a settlement 授产协议 A"tE~m;"7  
agreement for assignment 转让协议 o5B]?ekpq  
agreement for sale 售卖协议；买卖协议 6Y`rQ/
F  
agreement for sale and purchase 买卖协议 ]l7rM"  
agreement for the payment of interest 支付利息协议 ~nJ"#Q_T  
agreement for the repayment of money 还款协议 k"3@G?JY  
agreement of reinsurance 再保险协议 (H^)wDb  
Agricultural Bank of China 中国农业银行 a
yYl3  
air passenger departure tax 飞机乘客离境税 jn +*G<NJ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 t|urvoz  
airport tax 机场税 vpq"mpfkh  
alcohol duty 酒精税 _-|/$ jZ  
alienation 让与；让渡；转让 _u3%16,o  
alimony 生活费；赡养费 2P/ Sq  
All Ordinaries Index [AOI] 所有普通股指数 ?;]Xc~  
all risks 全险；综合险 _Z>ny&  
All Sales Record for Stock Market 《股票市场成交报告》 z0H+Or  
Allied Capital Resources Limited 新联财务有限公司 8vkCmV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >,x&L[3  
allocation letter 拨款信件 +
+sbSl)Q  
allocation of fund 分配款项；预留款项 BT)PD9CN(  
allocation of profit 利润分配；溢利分配 WA6re
Z  
allocation warrant 拨款令 K 0e*K=UM  
allotment 分配；配股 |.KB  
allotment notice 股份配售通知；配股通知 |.z4
VJi4  
allotment of shares 股份分配 {uDH-b(R  
allowable 可获宽免；免税的 D\^mh{q(  
allowable business loss 可扣除的营业亏损 5BJn_<  
allowable expenses 可扣税的支出 H Y~[/H+:  
allowance 免税额；津贴；备抵；准备金 -zg 6^f_pW  
allowance for debts 债项的免税额 /HH_Zi0?N|  
allowance for depreciation by wear and tear 耗损折旧免税额 VS\| f'E  
allowance for funeral expenses 殡殓费的免税额 ;il+C!6zpf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A]laS7Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 :}UjX|D  
allowance to debtor 给债务人的津贴 kQF3DR$,B  
alteration of capital 资本更改 e'yw
8U5E/  
alternate trustee 候补受托人 g@'2 :'\  
amalgamation 合并 DH7]TRCMZ)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }Ug$d>\  
ambit of charges 征税范围；收费范围 +~>cAWZq_  
amended valuation 经修订的估值 G#Kw6
 
American Commodities Exchange 美国商品交易所 1Ep7CV-n}  
American Express Bank Limited 美国运通银行 S
oWM
P2/  
American Stock Exchange 美国证券交易所 n-9a0_{k  
amortization 摊销 uZTbJ3$$  
amount due from banks 存放银行同业的款项 IyEfisOK?  
amount due from banks abroad 存放海外银行同业的款项 <(t{C8>g%  
amount due from holding companies 控股公司欠款 mlYkn  
amount due from local banks 存放本港银行同业的款项 bt*  
amount due to banks 银行同业的存款 o@m7@$7  
amount due to banks abroad 海外银行同业的存款 !K-qoBqKM  
amount due to holding companies 控股公司存款 ;qO3m-(d  
amount due to local banks 本港银行同业的存款 c|@OD3w2lM  
amount due to outport banks 外埠银行同业的存款 X?YT>+g;  
amount for note issue 发行纸币的款额 % *ng *  
amount of bond 担保契据的款额 ]VR79l  
amount of consideration 代价款额 #<y/m*Ota  
amount of contribution 供款数额 O7%8FY  
amount of indebtedness 负债款额 [!C!R$AMa  
amount of principal of the loan 贷款本金额 p//mVH%  
amount of rates chargeable 应征差饷数额 4p7j"d5  
amount of share capital 股本额 :IX,mDO  
amount of sums assured 承保款额 o5['5?i}/  
amount of variation 变动幅度 ;eJ|)*  
amount of vote 拨款数额 &_q8F,I \<  
amount payable 应付款额 (}5};v  
amount receivable 应收款额 K5RgWP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]s0GAp"
 
analysis 分析 194n
  
ancillary risk 附属风险 ~W-l|-eogz  
annual account 周年帐目；周年帐目报表；年度决算；年结 f%3MDI  
annual accounting date 年结日期 /2''EF';  
annual allowance 每年免税额；年积金；年度津贴；年津 1,Es'  
annual balance 年度余额 'C=(?H)M  
annual disposable income 每年可动用收入 L=<$^m  
annual estimates 周年预算 U'^ G-@  
annual fee 年费 l,9rd[  
annual general meeting 周年大会 a ]:xsJ~  
annual growth rate 年增率；每年增长率 ?
\I@w4  
annual long-term supplement 长期个案每年补助金 6"[J[7up  
annual pensionable emolument 可供计算退休金的年薪 g[' 7$  
annual report 年报 '0^lMQMg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ly69:TR7I  
annual return 周年报表；周年申报表；每年报税表格 'pyIMB?x  
Annual Return Rules 《周年报表规则》 uaYI3w@^  
annual review of consumer prices 每年消费物价回顾 F >H\F@Wl  
annual roll-forward basis 逐年延展方式 [wk1p-hf  
annual salary 年薪 x:i,l:x  
annual statement 年度报表；年度决算表 V["'
eJA,,  
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 n!sOKw  
annuitant 年金受益人 M+M ;@3  
annuity 年金 uGn BlR$}  
annuity contract 年金合约 Adet5m.|[8  
annuity on human life 人寿年金 <I*N=;7  
antecedent debt 先前的债项 2I3H?Lrx!m  
ante-dated cheque 倒填日期支票 f*:N*cC  
anticipated expenditure 预期开支 wy^mh.= UX  
anticipated net profit 预期纯利 vTo+jQs^  
anticipated revenue 预期收入 bxPJ5oT  
anti-inflation measure 反通货膨胀措施 A>,kmU5  
anti-inflationary stance 反通货膨胀立场 S(Z\h_m(  
apparent deficit 表面赤字 WL|71?@C  
apparent financial solvency 表面偿债能力 :`K2?;DC8  
apparent partner 表面合伙人 U# IPYyV  
application for personal assessment 个人入息课税申请书 v-8{mK`9\  
application of fund 资金应用 ([|^3tM  
application to release as liquidator and to destruct the books of accounts and documents ~
;-2eKw  
申请免除清盘人职务及毁灭帐簿与文件 ~c55LlO>  
appointed actuary 委任精算师 ~Y{]yBGoF  
appointed auditor 委任核数师；委任审计师 L
r20xm  
appointed trustee 委任的受托人 7L!}
F;yT  
appointer 委任人 0$NzRPbH  
apportioned pro rata 按比例分摊 nTw:BU4jd  
apportionment 分配；分摊 Bp5%&T k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oB@)!'
  
apportionment formula 分摊方程式 cuI&Q?+c}  
apportionment of estate duty 遗产税的分摊 A6+qS [  
appraisal 估价；评估 X40
JCQx{+  
appreciable growth 可观增长 Q"Exmn3p  
appreciable impact 显着影响 <pXOE-G5  
appreciable increase 可观增长 c}!`tBTm  
appreciation 增值；升值 g6xQQ,q=l  
appreciation against other currencies 相对其他货币升值 4=%,0.yt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {t4':{Y+  
appreciation tax 增值税 O2"@09:  
appropriation 拨款；拨用；拨付 xXnSo0`LF  
appropriation account 拨款帐目 lYS "  
Appropriation Bill 拨款法案 @Z7s3b  
appropriation-in-aid system 补助拨款办法 nET<u;  
approved assets 核准资产 ?%%vQ?  
approved basket stock 认可一篮子证券 3g:P>(  
approved budget 核准预算 ]k BC,m(  
approved charitable donation 认可慈善捐款 unRFcjEa  
approved charitable institution 认可慈善机构 J7`;l6+Gb  
approved currency 核准货币；认可货币 4uh~@Lv  
approved estimates 核准预算 <IBUl}|\  
approved estimates of expenditure 核准开支预算 *y(UI/c  
approved overseas insurer 核准海外保险人 <;@E .I\N  
approved overseas trust company 核准海外信托公司 [h_d1\ Cr  
approved pooled investment fund 核准汇集投资基金 i-#Dc(9  
approved provident fund scheme 认可公积金计划 foBF]7Bz?  
approved provision 核准拨款 m&#D~  
approved redeemable share 核准可赎回股份 xIV#}z0  
approved regional stock 认可地区性证券 Q/J<$W*,  
approved retirement scheme 认可退休金计划 mwn$ey&QE  
approved subordinated loan 核准附属贷款 1vAJ(O{-  
arbitrage 套戥；套汇；套利 + rM]RFi  
arbitrageur 套戥者；套汇者 +6~zMKp  
arbitrary amount 临时款项 1D2RhM%  
arrangement 措施；安排；协定 uKTYb#E7  
arrears 欠款 .g7\+aiTUd  
arrears of pay 欠付薪酬 [z*1#lj S  
arrears of revenue 逾期未收税款；逾期未收的帐项 0+)1KU)I  
articles of association 组织章程；组织细则；组织章程细则 @*uZ+$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D51s)?  
ascertainment of profit 确定利润 Z^
Wv(:Nr  
"Asia Clear" “亚洲结算系统” %tPy]{S..  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 aI|X~b  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 KU Mk:5 c  
Asian Development Fund [ADF] 亚洲发展基金 M$Rh]3vqR  
Asian dollar bond 亚洲美元债券 L^PBcfg  
Asian dollar market 亚洲美元市场 a1ps'^Qhh  
Asian dollar rate 亚洲美元利率 6OJhF7\0&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 XWX]/j2jA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 DwK$c^2q{.  
asked price 沽盘；喊价；索价；卖方报价 B/m
fm 7  
assessable income 应评税入息 4H@7t,>  
assessable loss 应评税亏损 b7">IzAe  
assessable profit 应评税利润 UZ6y3%G3^  
assessable value 应评税值 ~Y;Z5e=  
assessed profit 估定利润 _;/+8=  
assessed value 经评估价值 (]VY==t~  
assessment 评税；评定；估价；评税单 7VdxQ T  
assessment number 评税编号；估价编号 ] yWywa\  
assessment of additional tax 补加税评税 D{qr N6g#  
assessment of performance 业绩评估；实绩评价 ZN&9qw*  
Assessor 评税主任 A;6ew
4  
asset price bubbles 资产价格泡沫 )3V1aC  
asset-backed securities 具资产保证的证券 meXwmO  
assets accretion 资产增值 ^; }Y ZBy  
assets and liabilities 资产与负债 gKmF#Z"\  
assets betterment statement 资产递增表；资产改进表 W^c /l*>v  
assets lending 实物放款；有抵押贷款 *.VNyay  
assets of the company passing on the death 死者去世时转移的公司资产 2S4SG\  
assets pledged as security for liabilities 用作负债抵押的资产 `Tk~?aY  
assets portfolio 资产投资组合 t!u>l  
assets price 资产价格 dB QCr{7  
assets quality 资产质素 )c 79&S  
assets realization 资产变现 yMmUOIxk\  
assets refinancing arrangement 资产再集资安排 DMSC(Sz  
assets securitization 资产证券化 ;#8xRLW  
assets situated outside Hong Kong 在香港以外地方的资产 .$Yp~  
assets stripping 削减资产；拆卖资产 E8t{[N6d  
assets value 资产值 <xrya_R?  
assignee 承让人 s;[=B  
assignment 转让；转让书；转让契 X`-o0HG  
assignment of interest 权益转让 L)S V?FBx  
assignment of letters patent and trade mark 专利证书及商标转让 -6X+:r`>u  
assignment of property 物业转让；物业转让书 - (q7"h  
assignment right 转让权 et(AO)uv6  
assignor 转让人 l1 _"9a%H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 r^ '
 
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RMid}BRE  
associate member 附属会员 DK'S4%;Sp  
associated body corporate 相联法人团体 \C2HeA\#SW  
associated company 相联公司；联属公司 Gv[(0  
associated corporation 相联法团 Y:Jgr&*,z  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] dQAF;L  
公认会计师公会〔英国〕 NF-@Q@  
Association of Futures Exchange Brokers 香港期货经纪协会 4af^SZ)l  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 H;DjM;be  
association of underwriters 承保人组织 7h:EU7  
assumption of control 接管 ^gY'^2bzxu  
assurance 担保；保险；转易；转易书 5`i+aH(  
assurance of interest 权益的转易 EY c)v6[  
at 19XX price 按一九ＸＸ年价格计算 'z=d&K  
at a discount 按赔价计算；按贴水价格计算；打折扣 Qw"%Xk  
at a premium 按溢价计算；按升水价格计算 (.wR!l#!  
at call 通知付款；按通知 \NKw,`/  
at constant market price 按固定市价计算 Q)8I(*  
at constant price 按固定价格计算 H:WuMwD4  
at cost 按成本计算 {h.j6  
at current market price 按当时市价计算；按现时市价计算 dYlVJ_0Zr  
at current price 按当时价格计算；按现时价格计算 dl`{:ZR S  
at factor cost 按要素成本计算；按生产要素成本计算 9A|9:OdG1  
at money-of-the-day price 按付款当日价格计算 )t:8;;W@Ir  
at or better 按指定或较佳价位〔买卖指令〕 2r]o>X  
at par 按面值计算；平价 Ysw&J}6e  
at sight 见票即付 ~at:\h4:  
at the close 按收市盘 T&:~=  
at the opening 按开市盘 Um*&S.y  
attestation 见证；见证条款 S0LaQ<9.  
at-the-money option 平价期权 THgEHR0,}[  
attorney 受权人；受托代表人 uU-1;m#N?  
attornment 新拥有人承认书 afu!.}4Ct  
attributable profit 可归属利润 |1e//*  
attributable share value 可归属股份价值 }KNBqPo4B  
Auckland Stock Exchange 奥克兰证券交易所 ZqjLZ9?q  
auction 拍卖 ()n2 KT  
auctioneer 拍卖商 m,}GP^<1i  
audit 审计；核数 fhC|=0XB  
Audit Commission 审计署 8KKhD$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k 6i&NG6  
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〕 Jc`tOp5  
audit review 帐目审查 x0%@u^BF  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 xX Dj4j,  
audited account 审计帐目；经审计的帐目 [81q 0@  
audited annual account 经审计的周年帐目 GNHWbC6_m  
audited balance sheet 经审计的资产负债表 OsRizcgdA  
auditor 核数师；核数主任；审计师 UgZL<}  
auditor's certificate 核数师证明书；审计师证明书 g'2;///  
auditor's report 核数师报告；审计师报告 F%O+w;J4  
Aussie bond 澳元债券 <,U$Y>  
austerity budget 紧缩预算 mHH>qW{`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .*J /F$  
Australia All Ordinaries Index 澳洲所有普通股票指数 PR,8c  
Australian Dollar [AUD] 澳元 a(G}<  
Australian Options Market 澳大利亚期权市场 `lt[Q>Z  
Australian Securities Commission 澳洲证券事务监察委员会 : JS
uC  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kE[R9RS!
  
Australian Stock Exchange 澳大利亚证券交易所 WYkh'sv >  
Austrian Schilling [ATS] 奥地利先令 PY&mLux%  
authentication 认证；鉴证 m3&b)O7  
authority to purchase 委托购买证；委购书 ,"YTG*ky  
authorization 认可；核准；授权；授权书 JBLh4c3  
authorization by direction 指示授权 C5e;U  
authorization by instruction 指令授权 7*He 8G[W  
authorization by warrant 令状授权 =j{Kxnv  
authorization of unit trust 单位信托的认可 3~Ap1_9  
authorized agent 指定代理人 ["<'fq;PJ  
authorized capital 法定资本 QiJ  
authorized clerk 出市员 10bv%ZX7  
authorized dealer 认可交易商 (Ap?ixrR_  
authorized financial institution 认可财务机构 J=HN~B1  
authorized fund 认可基金 2zuQeFsK  
authorized fund house 获授权的基金公司；认可基金公司 /a6i`  
authorized institution 认可机构 2@I0p\a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 J6<O|ng::  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 /Ba/gq0j  
authorized insurer 获授权保险人；获认可承保人 *>xCX  
authorized investment 特准投资项目 6` Aw!&{  
authorized person 获授权人 s%RG_"l  
authorized representative 获授权代表 OGG9f??  
authorized share capital 法定股本 3.KNAObO  
automated quotation system 自动报价系统 7 y$a=+D i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @Qp#Tg<'  
自动交易系统〔香港期货交易所有限公司〕 Gi*_ &  
automatic adjustment mechanism 自动调整机制 K6|R ;r5e{  
automatic adjustment system 自动调整系统 8NTE`l=>/  
Automatic Clearing House 自动票据交换所 z*9 ke  
automatic exchange rates accumulation system 自动化汇率累集系统 JY~CMR5#.O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 s#(%u t  
automatic teller machine [ATM] 自动柜员机 H5o=nWQ6e  
autopay 自动转帐 ;kT~&.,y  
available assets 可用资产 ^MG"
n7)X  
available fiscal reserve 现存财政储备 wzBI<0]z  
available profit 可用利润 sa"}9IE*8  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \0&F'V  
average 平均；平均数；海损 Sl@Ucc31  
average basic salary 平均基本薪金 O=^/58(m  
average consumer expenditure 平均消费开支；一般消费开支 Jb-.x_Bf  
average cost 平均成本 >2X-98,  
average cost of land production 增辟土地平均成本 ^`Hb7A(  
average daily turnover 平均每日成交额 aK 3'u   
average daily wage rate 平均每日工资率 #7/39zTK  
average expenditure pattern 平均开支模式 cH+ ~|3  
average growth rate 平均增长率 hML-zZ  
average net fixed assets 固定资产平均净值 0Q)YZ2  
average of relatives 相对价格平均数 k|U2Mp  
average price 平均价格 
H6U5-  
average propensity to consume 平均消费倾向；一般消费倾向 DKkilqV
M  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :T<5Tq*+x  
average rate 平均率 hVui.]  
average revenue 平均收入；平均收益 !(Y,2{  
average stock 平均库存；平均存货 T)',}=  
average yearly rent 平均年租 Ba**S8{/`  
avoidance of double taxation 避免双重课税 :\y' ?d- Q  
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 !e*T. 1Kz  
[AA}P/iW  
给你加分了