一些有用的会计术语(也不知道发的地方对不对)A

A: OJ"./*H  
A share Ａ股；甲类股份 r180vbN$  
abatement of tax 减税；减扣免税额 49M1^nMvoo  
ABN AMRO Bank N.V. 荷兰银行 1KrJS(.  
above-the-line expenditure 线上项目支出；经常预算支出 M_Ag*?2I  
above-the-line receipt 线上项目收入；经常预算收入 yyljyE  
ABSA Asia Limited 南非联合亚洲有限公司 Ex zB{"  
absolute change 绝对数值变更 $/C1s"C@O  
absolute expenditure 实际开支 1P[x.t#  
absolute guideline figure 绝对准则数字 tuIZYp8tIN  
absolute interest 绝对权益 P{UV3ZA%  
absolute order of discharge 绝对破产解除令 &.?E[db"h  
absolute profit margin 绝对利润幅度 >h\u[I$7  
absolute value 实值；绝对值 " (O3B  
absolutely vested interest 绝对既得权益 C0/^6Lu"o  
absorbed cost 已吸收成本；已分摊成本 \Z3K ~  
absorption 吸收；分摊；合并 (m,H
 5  
absorption rate 吸收率；摊配率；分摊率 hXth\e\[{`  
ACB Finance Limited 亚洲商业财务有限公司 iLZY6?_^  
acceptable form of reciprocity 合理的互惠条件 j\IdB:}j  
acceptable rate 适当利率；适当汇率 5]LWWjT  
acceptance agreement 承兑协议 YmaS,Q-  
acceptance for honour 参加承兑 D0xQXC3$`  
acceptor 承兑人；接受人；受票人 ciN\SA ZY  
acceptor for honour 参加承兑人 O#ZZ PJ"  
accident insurance 意外保险 GW;%~qH[,  
Accident Insurance Association of Hong Kong 香港意外保险公会 pg4pfi^__V  
accident insurance scheme 意外保险计划 $Q8 &TM}E  
accident year basis 意外年度基准 RYEZ'<  
accommodation 通融；贷款 g?v
(>#i  
accommodation bill 通融票据；空头票据 .>F4s_6l  
accommodation party 汇票代发人 bg-/ 8,  
account balance 帐户余额；帐户结余 _C?Wk:Y@  
account book 帐簿 s2G9}i{  
account collected in advance 预收款项 aim\3y~  
account current book 往来帐簿 QcQ%A%VIV  
account of after-acquired property 事后取得的财产报告 w'(/dr  
account of defaulter 拖欠帐目 i m;6$3  
account payable 应付帐款 Ha-]U:Vcx  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zZCRej  
account receivable 应收帐款 \OVtvJV]  
account receivable report 应收帐款报表 u3+B/ 5x  
account statement 结单；帐单；会计财务报表 }p
sRgF  
account title 帐户名称；会计科目 ZAgXz{!H(  
accountant's report 会计师报告 &R<aRE:+R  
Accountant's Report Rules 会计师报告规则 F=e9o*z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xz"60xxY  
Accounting Arrangements 《会计安排》 ;z4F-SYQ  
accounting basis 会计基础 4kM/`g6?,q  
accounting by Official Receiver 破产管理署署长呈交的帐目 43AzNXWF8  
Accounting Circular 《会计通告》 qXW\/NT"p<  
accounting class 会计类别 bJ!\eI
%ld  
accounting date 记帐日期；会计结算日期 &[-(=43@  
accounting for money 款项核算 Xh;.T=/E|  
Accounting Officer 会计主任 8O,\8:I#  
accounting period 会计报告期；会计期 V+ ("kz*  
accounting policy 会计政策；会计方针 ~Xxmj!nOf  
accounting practice 会计惯例 4Lt9Dx1  
accounting principle 会计准则 RtMI[  
accounting record 会计记录 H/O.h@E4X  
accounting report 会计报告 QE(.w dHP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,D+ydr  
Accounting Society of China 中国会计学会 %MjoY_<:_  
accounting statement 会计报表 LBK{-(%  
accounting system 会计制度；会计系统 (E0   
accounting transaction 会计事项；帐务交易 SraZxuPg>  
accounting treatment 会计处理 C:J;'[,S  
accounting year 会计年度 .Ix3wR9  
accretion 增值；添加 s7 "xDDV  
accrual 应计项目；应累算数目 :x\[aG9  
accrual basis 应计制；权责发生制 -X
V,r<''  
accrual basis accounting 应计制会计；权责发生制会计 e,p"=/!aY  
accrue 应累算；应计 !uEEuD
#  
accrued benefit 应累算利益 8 c8`"i  
accrued charges 应计费用 }GB~3 J  
accrued cumulative preference share dividend 应累算的累积优先股股息 YvU%OO-+,  
accrued expenses 应累算费用 xPm. TPj  
accrued interest payable 应付利息；应计未付利息 X(N~tE  
accrued interest receivable 应收利息；应计未收利息 V,&%[H [  
accrued right 累算权益 "Lbsq\W>  
accruing profit 应累算的利润 6Xvpk1
  
accumulated fiscal reserve 累积财政储备 ?gE=hh  
accumulated profit 累积利润；滚存溢利 uks75W!}U  
accumulated reserve 累积储备 +94)BxrY  
accumulation of surplus income 累积收益盈余 b{
A[\ "  
acquired assets 既得资产 ;28d7e}  
acquisition 收购；购置；取得 QHk\Z  
acquisition cost 购置成本 &uNec(c  
acquisition expenses 购置费用 7*5B  
acquisition of 100% interest 收购全部股权 TrjyU  
acquisition of control 取得控制权 _\WR3Q!V  
acquisition of fixed assets 购置固定资产 bwsKdh  
acquisition of shell “买壳” YJJ1N/Z1  
acquisition price 收购价 d6luksO*9  
act of God 天灾 U: 9&0`k(  
acting partner 执事合伙人 &`D$w?beg  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `fBQ?[05.  
active partner 积极参与的合伙人 PF{uaKWk  
active trading 交投活跃 s.2f'i+  
actual circulation 实际流通 Dp'urf\*$  
actual cost 实际成本 )pWgt5:7~  
actual expenditure 实际开支；实际支出 Qd}n4KF\  
actual income 实际入息；实际收入；实际收益 l;; 2\mL?  
actual market 现货市场 0]DOiA  
actual price 现货价；实际价格 0@ `]m  
actual profit 实际利润 h[ .  
actual quotation 实盘；实际价位；实际报价 w 3t,S3!  
actual year basis 按实际年度计算 mxv?PP  
actuals 实货 @ st>#]i4  
actuarial investigation 精算调查 ]*2),H1 c  
actuarial principle 精算原则 ^h[6{F~J  
actuarial report 精算师报告 |9E:S  
Actuarial Society of Hong Kong 香港精算学会 :@L7RZ`_  
actuarial valuation 精算师估值 7)rQf{q7  
actuary 精算师 BIx*t9wA  
ad referendum agreement 暂定协议；有待覆核的协定 ?WI v4
 
ad valorem duty 从价税；按值征税 c2E /-n4K@  
ad valorem duty system 从价税制 i fsh(^N  
ad valorem fee 从价费 -)V0D,r$[  
ad valorem tariff 从价关税 c1H.v^Y5  
additional allowance 额外免税额 s9?mX@>h  
additional amount for unexpired risk 未过期风险的额外款额 f1'ByV'2  
additional assessable profit 补加应评税利润 NFT:$>83`  
additional assessment 补加评税 eR!#1ar  
additional commitment 额外承担 v{"nyW6#  
additional commitment vote 额外承担拨款 1iT_mtXK$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !wYN",R-  
additional dependent parent allowance 供养父母额外免税额 zEQ]5>mG  
additional provision 额外拨款 MK#   
additional stamp duty 附加印花税 579Q&|L.  
additional tax 补加税罚款；补加税款 Gs
:g  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 UylIxd  
adjudged bankrupt 被裁定破产 5wK==hZ  
adjudicated bankrupt 裁定破产人 Kzev] er  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }8O9WS  
adjudication of bankruptcy 裁定破产；宣告破产 !r/i<~'Bx  
adjudication of insolvency 裁定无力偿还债务 ,EQ0""G!  
adjusted actual 经调整的实数；调整后的实数 [v1$Lp  
adjusted current assets 经调整的流动资产；调整后的流动资产 +)c<s3OCE  
adjusted figure 经调整的数字；调整后的数额 !)M}(I}  
adjusted liabilities 经调整的负债；调整后的负债 lxn/97rA  
adjusted loss 经调整的亏损；调整后的亏损 gwaSgV$z  
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 A}(xH`A  
adjusted profit 经调整的利润；调整后的利润 XpAJP++  
adjusted surplus 经调整的盈余额；调整后的盈余额 0akJv^^D  
adjusted value 经调整的价值；调整后的价值 XT^=v6^H  
adjustment 调整；修订；理算〔保险〕 dsIbr"m  
adjustment centre 调剂中心 jOhAXe;~X{  
adjustment lag 调整过程的时间差距；调整时差 tB;PGk_6  
adjustment mechanism 调整机制 r\m{;Z#LJm  
adjustment of loss 亏损调整 ~}OaX+!  
adjustment process 调整过程；调整程序 wBt7S!>G  
adjustment range 调整幅度 9/"&6,  
administered exchange rate 受管制汇率 )CXlPbhY?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 k}LIMkEa4a  
administration expenses 行政费用 4K cEJlK5  
administration fee 手续费；行政费 C:1(<1K  
administration in bankruptcy 破产管理 'DW|a  
administration order 遗产管理令 dV$[O`F*b  
administrator 管理人；遗产管理人 DY`0 `T  
administrator of the estate 遗产管理人 O72g'qFPE  
admission of debt 债项承认书 m{>1#1;$t  
admission of proof 接纳债权证明 qkfof{z  
advance 放贷款项；垫付款项；预支款项；预付款项 TTG=7x:3  
advance account 暂支帐目；预付款帐户 mx
qZj8VuH  
advance compensation 预付补偿金 0LW3VfvToN  
advance from shareholder 股东垫款 .H|Z3d!Jj  
advance pending reimbursement 预支以待日后付还 %@QxU-k_  
advanced economy 先进经济体系 hw"2'{"II  
advancement 预付；预付财产 0d[O/Q`  
advances warrant 垫款令 ,u@:(G  
advancing 贷出 G)0 4'|W  
adverse balance 逆差 YusmMsN?  
adverse exchange 逆汇 x)80:A}  
advertisement addressed to shareholders 在报章刊登的致股东通告 +;+G+Tn  
advice for collection 托收通知书 ) `{jPK*`  
advice of drawing 提款通知书；汇票通知书 39^+;Mev  
advice of payment 付款通知
2-m@-  
Advisory Committee [Securities and Futures Commission] S^R dj ]  
谘询委员会〔证券及期货事务监察委员会〕 IV~)BW leT  
Advisory Committee on Diversification 经济多元化谘询委员会 a[;
L+  
affidavit 誓章；遗产申报誓章 cvw1
7j  
affidavit of no receipt 述明无收款的誓章 Z7wl~Hk  
affiliate 联号；联营公司；附属公司 @Mg&T
$  
affiliated company 附属公司；联号；联营公司 b!t[PShw^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0%xb):Ctw  
affordability 负担能力 5[g&0  
African Development Bank [AfDB] 非洲开发银行 +M.BMS2A<l  
after-acquired property 事后取得的财产 b\^DQZmth  
after-hours dealing 市后交易 [<r.M<3  
after-tax profit 税后盈利；税后利润；税后溢利 $,Q]GIC  
agency agreement 代理协议 "} :CM_  
agency expenses 代理机构的开支 "E<+idoz  
agency fee 代理费 b1^wK"#  
Agency Law 《代理法》 /nv*OKS|  
agent 代理人；承销人 uPho|hDp  
agent of company 公司代理人 4SUzR\  
agent's fee 代理人费；经纪费 h@JX?LzZS  
aggregate 总计；总数；总体数字 F<h+d917  
aggregate amount 总款额；总额 ,J2qLH1  
aggregate assets and liabilities 总体资产与负债 @?s>oSyV  
aggregate at constant price 按固定价格计算的总体数字 yC ?p,Ci,  
aggregate demand 总需求 /0>'ZzjV,  
aggregate gross position 总持仓量 L~/L<Ms  
aggregate limit 总限额 ElTB{C>u  
aggregate of salaries tax 合计薪俸税 3AENY@*  
aggregate performance 总体表现；总体业绩 %J'/cmR&  
aggregate supply 总体供应  &I-T  
aggregate surplus 总盈余 FaJK R  
aggregate total 整体总额 }.s%J\ckx  
aggregate value 总值；合计价值 @gqZiFM)  
aggregated basis 合计基准 K%`]HW@I{  
aggregated net chargeable income 合计应课税入息实额 !m))Yp-"H  
aggregation 合并计算；合计；总和 7L:Eg  
aggregation of incomes of husband and wife 夫妇入息合并计算 a:GM|X  
aggregation of property 财产的总和 BT}l"  
agio 差价；贴水 UM0Ws|qx&  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 f.j
<VKF}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xC5Pv">  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 A*:|d~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )sQ/$gJ  
《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》 k$5l kP.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y5c\\e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _'G'>X>}WU  
agreement for a settlement 授产协议 z.(DDj  
agreement for assignment 转让协议 t%e<]2-8  
agreement for sale 售卖协议；买卖协议 f tl$P[T  
agreement for sale and purchase 买卖协议 K2Ro0  
agreement for the payment of interest 支付利息协议  %nUN  
agreement for the repayment of money 还款协议 S W6oaa81  
agreement of reinsurance 再保险协议 `#<UsU,~Lu  
Agricultural Bank of China 中国农业银行 AB3OG*C9  
air passenger departure tax 飞机乘客离境税 9fs-|E[5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 wA7\K~fHV  
airport tax 机场税 zp:QcL"  
alcohol duty 酒精税 <-' !I&  
alienation 让与；让渡；转让 hP'4PLK  
alimony 生活费；赡养费
WB_BEh[>j  
All Ordinaries Index [AOI] 所有普通股指数 LibQlNW\  
all risks 全险；综合险 ~a4Y8r  
All Sales Record for Stock Market 《股票市场成交报告》 pl[@U<8aw  
Allied Capital Resources Limited 新联财务有限公司 y]PuY\+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [aA@V0l  
allocation letter 拨款信件 3O-vO=D  
allocation of fund 分配款项；预留款项 j `!Ge  
allocation of profit 利润分配；溢利分配 S:i#|T."  
allocation warrant 拨款令 - 7T`/6  
allotment 分配；配股 :JX2GRL4  
allotment notice 股份配售通知；配股通知 d^M*%az  
allotment of shares 股份分配 X=1o$:7  
allowable 可获宽免；免税的 =#pYd~  
allowable business loss 可扣除的营业亏损 DrioBb@  
allowable expenses 可扣税的支出 }6.@  
allowance 免税额；津贴；备抵；准备金 l"+8>Mm  
allowance for debts 债项的免税额 n6t@ e^  
allowance for depreciation by wear and tear 耗损折旧免税额 KiI+ V;
o  
allowance for funeral expenses 殡殓费的免税额 'Nt)7U>oC9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a:l-cZ/!  
allowance for repairs and outgoings 修葺及支出方面的免税额 7$g$p&,VX  
allowance to debtor 给债务人的津贴 +a N8l1  
alteration of capital 资本更改 8kdJtEW3  
alternate trustee 候补受托人 Z|x
|8 !D  
amalgamation 合并 %1jcY0zEQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T^`; wD  
ambit of charges 征税范围；收费范围 lqMr@ :t  
amended valuation 经修订的估值 *-Yw%uR  
American Commodities Exchange 美国商品交易所 ToPjBvD  
American Express Bank Limited 美国运通银行 #z%D d{E  
American Stock Exchange 美国证券交易所 jZkc yx  
amortization 摊销 _h#I}uJ~  
amount due from banks 存放银行同业的款项  &qdhxc4  
amount due from banks abroad 存放海外银行同业的款项 S:}"gwFM  
amount due from holding companies 控股公司欠款 hchG\i  
amount due from local banks 存放本港银行同业的款项 >O24#!9XW  
amount due to banks 银行同业的存款 /; Bmh=  
amount due to banks abroad 海外银行同业的存款 w
xc#
)W  
amount due to holding companies 控股公司存款 w5%i  
amount due to local banks 本港银行同业的存款 e*lL.  
amount due to outport banks 外埠银行同业的存款 }kr?+)wB  
amount for note issue 发行纸币的款额 B T"
R"w  
amount of bond 担保契据的款额 D%yY&q;  
amount of consideration 代价款额 uz{RV_IX7  
amount of contribution 供款数额 r*l3Hrho~K  
amount of indebtedness 负债款额 kq5X<'MM9N  
amount of principal of the loan 贷款本金额 ]nB|8k=J  
amount of rates chargeable 应征差饷数额 jmkOu
5@  
amount of share capital 股本额 "t.`/4R2w  
amount of sums assured 承保款额 =gQ9>An  
amount of variation 变动幅度 -GCo`PR?b  
amount of vote 拨款数额 Su2{nNC>  
amount payable 应付款额 lh"*$.j-  
amount receivable 应收款额 \_8wU'7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I6f/+;E  
analysis 分析 2NMs-Zs  
ancillary risk 附属风险 18Y#=uH}  
annual account 周年帐目；周年帐目报表；年度决算；年结 PZusYeV8b  
annual accounting date 年结日期 ={ms@/e/T  
annual allowance 每年免税额；年积金；年度津贴；年津 V9v20iX  
annual balance 年度余额 .M^[/!  
annual disposable income 每年可动用收入 OA[e}Vn  
annual estimates 周年预算 1Q>nS[  
annual fee 年费 b[<R
cM{r}  
annual general meeting 周年大会 <ErX<(0`ig  
annual growth rate 年增率；每年增长率 LjBIRV7  
annual long-term supplement 长期个案每年补助金 a^p#M  
annual pensionable emolument 可供计算退休金的年薪 Xv-p7$?f  
annual report 年报 )?$[iu7 s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lQ;BI~  
annual return 周年报表；周年申报表；每年报税表格 2aM7zP[Z  
Annual Return Rules 《周年报表规则》 "ntP928  
annual review of consumer prices 每年消费物价回顾 VIT|#  
annual roll-forward basis 逐年延展方式 ai/|qYf  
annual salary 年薪 AzOs/q8O  
annual statement 年度报表；年度决算表 ! ;t\lgMl  
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 @vt.Db  
annuitant 年金受益人 E&P2E3P  
annuity 年金 Kp`{-dUf  
annuity contract 年金合约 pUXoSnIq:  
annuity on human life 人寿年金 {rUg,y{v  
antecedent debt 先前的债项 IW0S*mO$  
ante-dated cheque 倒填日期支票 -r={P_E6  
anticipated expenditure 预期开支 !ajBZ>Q  
anticipated net profit 预期纯利 q<dG}aj  
anticipated revenue 预期收入 ?;ok9Y  
anti-inflation measure 反通货膨胀措施 Qq<@;4  
anti-inflationary stance 反通货膨胀立场 G#n 4g:K  
apparent deficit 表面赤字 SO$Af!S:bB  
apparent financial solvency 表面偿债能力 @Vre)OrN#  
apparent partner 表面合伙人 JLoF!MK}  
application for personal assessment 个人入息课税申请书 l-+=Yk!X  
application of fund 资金应用 X7},|cmD_  
application to release as liquidator and to destruct the books of accounts and documents y|5L%,i  
申请免除清盘人职务及毁灭帐簿与文件 Q/+`9z+c  
appointed actuary 委任精算师 |C[!
A  
appointed auditor 委任核数师；委任审计师 vYed_'_  
appointed trustee 委任的受托人 IfK~~XYG  
appointer 委任人 X-c|jn7
 
apportioned pro rata 按比例分摊 "v8p<JfB`  
apportionment 分配；分摊 LhJ
UoX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]`/>hH>+~9  
apportionment formula 分摊方程式 Eomfa:WL  
apportionment of estate duty 遗产税的分摊 jRJG .hcB5  
appraisal 估价；评估 Q(bOar5  
appreciable growth 可观增长 oD)]4|  
appreciable impact 显着影响 paqGW]  
appreciable increase 可观增长 0k]Ap
W  
appreciation 增值；升值 gP2zDI   
appreciation against other currencies 相对其他货币升值 3UZd_?JI[^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B9maz"lJ  
appreciation tax 增值税 2S?7j[@%i`  
appropriation 拨款；拨用；拨付 5h5izA'0'  
appropriation account 拨款帐目 e"E8BU  
Appropriation Bill 拨款法案 2XP }:e  
appropriation-in-aid system 补助拨款办法 4p
:d#,?r  
approved assets 核准资产 fVbjU1N  
approved basket stock 认可一篮子证券 pbH!u+DF  
approved budget 核准预算 K10G+'H^  
approved charitable donation 认可慈善捐款 U,Z\
)+-R  
approved charitable institution 认可慈善机构 c1#0o)q*7  
approved currency 核准货币；认可货币 m5K?oV@n  
approved estimates 核准预算 d?zSwLsl  
approved estimates of expenditure 核准开支预算 _@DOH2lXJ  
approved overseas insurer 核准海外保险人 EXDDUqZ5\  
approved overseas trust company 核准海外信托公司 O$*lPA[  
approved pooled investment fund 核准汇集投资基金 nu0pzq\6  
approved provident fund scheme 认可公积金计划 6G8No-#y  
approved provision 核准拨款 bMO^}qR`  
approved redeemable share 核准可赎回股份 4^F[Gp?  
approved regional stock 认可地区性证券 ZQ`8RF *v  
approved retirement scheme 认可退休金计划 s<I
)T
HC  
approved subordinated loan 核准附属贷款 `Fd \dn  
arbitrage 套戥；套汇；套利 fap`;AuwK  
arbitrageur 套戥者；套汇者 lw@Yn>eza  
arbitrary amount 临时款项 ~y<0Cc3Vs  
arrangement 措施；安排；协定 sxNf"C=-.  
arrears 欠款 1j?P$%p  
arrears of pay 欠付薪酬 JipNI8\r  
arrears of revenue 逾期未收税款；逾期未收的帐项 IWv 9!lW  
articles of association 组织章程；组织细则；组织章程细则 Q]WBH_j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 & NYaKu,}  
ascertainment of profit 确定利润 ha :l-<a  
"Asia Clear" “亚洲结算系统” PmuG(qg  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zMSwU]4I!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 odhcD;^X1  
Asian Development Fund [ADF] 亚洲发展基金 <.h7xZ  
Asian dollar bond 亚洲美元债券 G5}_NS/  
Asian dollar market 亚洲美元市场 2F4<3k!&  
Asian dollar rate 亚洲美元利率 vk7IqlEQ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }-3 VK%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 f"Sp.'@  
asked price 沽盘；喊价；索价；卖方报价 Rhc:szDU  
assessable income 应评税入息 9UM)"I&k  
assessable loss 应评税亏损 SU0SsgFB  
assessable profit 应评税利润 !>48`o^  
assessable value 应评税值 -P;3BHS$T  
assessed profit 估定利润 MCE@EFD`\  
assessed value 经评估价值 72nZ`u  
assessment 评税；评定；估价；评税单 +hRy{Ps/  
assessment number 评税编号；估价编号 M5I`
i{Gw  
assessment of additional tax 补加税评税 V(ELrjB0  
assessment of performance 业绩评估；实绩评价 ZqclmCi  
Assessor 评税主任 KI9Pw]]{-  
asset price bubbles 资产价格泡沫 bxE~tsM"@Y  
asset-backed securities 具资产保证的证券 z^9oaoTl  
assets accretion 资产增值 [UwQi!^-O  
assets and liabilities 资产与负债 f ,e]jw@  
assets betterment statement 资产递增表；资产改进表 =%U&$d|@G  
assets lending 实物放款；有抵押贷款 6wp1jN  
assets of the company passing on the death 死者去世时转移的公司资产 bB<S4@jF8z  
assets pledged as security for liabilities 用作负债抵押的资产 klKUX/g  
assets portfolio 资产投资组合 @Ou H=<YN  
assets price 资产价格 o*K7(yUL4  
assets quality 资产质素 6 IvAs-%W  
assets realization 资产变现 :!Ci#[g  
assets refinancing arrangement 资产再集资安排 [{Wo:c9Qq1  
assets securitization 资产证券化 [8'?G5/n  
assets situated outside Hong Kong 在香港以外地方的资产 U$2
Em0HO}  
assets stripping 削减资产；拆卖资产 EjfQF C  
assets value 资产值 QGN+f)  
assignee 承让人 'xS@cFo(  
assignment 转让；转让书；转让契 ZX/FIxpy  
assignment of interest 权益转让 @lB{!j&q  
assignment of letters patent and trade mark 专利证书及商标转让 z}-CU GS  
assignment of property 物业转让；物业转让书 d>[i*u,]/  
assignment right 转让权 / =9Y(v  
assignor 转让人 l~$)>?ZD  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )j2#5`?"j  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g;Ugr8  
associate member 附属会员 I'xc$f_+  
associated body corporate 相联法人团体 4A+g-{d  
associated company 相联公司；联属公司 KTYjC\\G  
associated corporation 相联法团 lL zR5445)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6wpW!SWD  
公认会计师公会〔英国〕 5&%M L  
Association of Futures Exchange Brokers 香港期货经纪协会 A\?t^T  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 B-g-T>8  
association of underwriters 承保人组织 "d<ucj  
assumption of control 接管 GyL9}  
assurance 担保；保险；转易；转易书 (-yi
f&
 
assurance of interest 权益的转易 .4]XR/I$  
at 19XX price 按一九ＸＸ年价格计算 g@ J
F  
at a discount 按赔价计算；按贴水价格计算；打折扣 XHv m{z=  
at a premium 按溢价计算；按升水价格计算 L4^/O29
 
at call 通知付款；按通知 rOOo42YW`  
at constant market price 按固定市价计算 8(j]=n6r  
at constant price 按固定价格计算 cEf"m?w  
at cost 按成本计算 XR",.3LD  
at current market price 按当时市价计算；按现时市价计算 ([<{RjPb  
at current price 按当时价格计算；按现时价格计算 z:S:[X0  
at factor cost 按要素成本计算；按生产要素成本计算 Sm[#L`eqW  
at money-of-the-day price 按付款当日价格计算 a5Vlfx  
at or better 按指定或较佳价位〔买卖指令〕 'bRf>=  
at par 按面值计算；平价 mNC?kp  
at sight 见票即付 t>quY$}4  
at the close 按收市盘 bq5ySy{8  
at the opening 按开市盘 #}fvjJ{  
attestation 见证；见证条款 V}TPt6C2  
at-the-money option 平价期权 j&dCP
@G  
attorney 受权人；受托代表人 T$mT;k  
attornment 新拥有人承认书 ?1g`'q@T%  
attributable profit 可归属利润 47Vt8oyh%  
attributable share value 可归属股份价值 d_(;sW"I  
Auckland Stock Exchange 奥克兰证券交易所 *DcIC]ao[  
auction 拍卖 8Y%
  
auctioneer 拍卖商 =mQY%l  
audit 审计；核数 EO(l?Fgw]$  
Audit Commission 审计署 /T qbl^[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N6kMl  
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〕 ug{sQyLN  
audit review 帐目审查 iLQO .'{U  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [qxpu{  
audited account 审计帐目；经审计的帐目 O:+y/c  
audited annual account 经审计的周年帐目 ~YNzSkz  
audited balance sheet 经审计的资产负债表 Ib2&L  
auditor 核数师；核数主任；审计师 OWz{WV.  
auditor's certificate 核数师证明书；审计师证明书 9FC_B+7  
auditor's report 核数师报告；审计师报告 M`#g>~bI#R  
Aussie bond 澳元债券 OWfB8*4@  
austerity budget 紧缩预算 =}%:4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xP9R d/xa|  
Australia All Ordinaries Index 澳洲所有普通股票指数 T+0z.E!~I  
Australian Dollar [AUD] 澳元 dC4`xUv  
Australian Options Market 澳大利亚期权市场 902A,*qq  
Australian Securities Commission 澳洲证券事务监察委员会
ku57<kb  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6qV1_M#  
Australian Stock Exchange 澳大利亚证券交易所 #mioT",bm=  
Austrian Schilling [ATS] 奥地利先令 8>|4iT  
authentication 认证；鉴证 }j6|+  
authority to purchase 委托购买证；委购书 %/U'Wu{*  
authorization 认可；核准；授权；授权书 *XDe:A  
authorization by direction 指示授权 `{yD\qDyX  
authorization by instruction 指令授权 R/B/|x  
authorization by warrant 令状授权 tOF8v8Hd  
authorization of unit trust 单位信托的认可 %;_EWs/z8  
authorized agent 指定代理人 Ozulp(8*  
authorized capital 法定资本 (0_]=r=q  
authorized clerk 出市员 _MQh<,Z8  
authorized dealer 认可交易商 m-[xrVV  
authorized financial institution 认可财务机构 w4^$@GtN  
authorized fund 认可基金 V#4oxkm  
authorized fund house 获授权的基金公司；认可基金公司 S=L#8CID  
authorized institution 认可机构 ~y 2joStx  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #RdcSrw)W!  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :1UOT'_  
authorized insurer 获授权保险人；获认可承保人 v-F|#4Q=ut  
authorized investment 特准投资项目 lS2`#l>  
authorized person 获授权人 Vw.4;Zy(  
authorized representative 获授权代表 E-9>lb  
authorized share capital 法定股本 RXWdqaENx  
automated quotation system 自动报价系统 frQ=BV5%6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Zic:d-Q47  
自动交易系统〔香港期货交易所有限公司〕 EcR[b@YI  
automatic adjustment mechanism 自动调整机制 M.$=tuUL  
automatic adjustment system 自动调整系统 ][\ uH|  
Automatic Clearing House 自动票据交换所 /byF:iYI  
automatic exchange rates accumulation system 自动化汇率累集系统 ~2NTXp  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |jWA >S  
automatic teller machine [ATM] 自动柜员机 +,ld;NM{  
autopay 自动转帐 UBuG12U4Y  
available assets 可用资产 dDYor-g>  
available fiscal reserve 现存财政储备 obX2/  
available profit 可用利润 MzW!iG  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 o}D7 $6  
average 平均；平均数；海损 s BuXwa  
average basic salary 平均基本薪金 'F1<m^  
average consumer expenditure 平均消费开支；一般消费开支
Hw#yw g  
average cost 平均成本 #KLW&A  
average cost of land production 增辟土地平均成本 }V+&o\4  
average daily turnover 平均每日成交额 4tt=u]:  
average daily wage rate 平均每日工资率 MA mjoH  
average expenditure pattern 平均开支模式 61b<6r0o  
average growth rate 平均增长率 Pi[(xD8  
average net fixed assets 固定资产平均净值 !uKuO  
average of relatives 相对价格平均数 y0t-e  
average price 平均价格 8L))@SA+uJ  
average propensity to consume 平均消费倾向；一般消费倾向 ^X*l&R_=R  
average propensity to save 平均储蓄倾向；一般储蓄倾向 I\82_t8  
average rate 平均率 7ws[Rp8  
average revenue 平均收入；平均收益 oFu( J  
average stock 平均库存；平均存货 PiX(Ase  
average yearly rent 平均年租 {f>e~o  
avoidance of double taxation 避免双重课税 pWGIA6&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 :AC(  \  
`c_Wk]i  
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