一些有用的会计术语(也不知道发的地方对不对)A

A: _3O*"S=1  
A share Ａ股；甲类股份 yB=R7E7  
abatement of tax 减税；减扣免税额 oL }d=x/  
ABN AMRO Bank N.V. 荷兰银行 'MB+cz+v  
above-the-line expenditure 线上项目支出；经常预算支出 N~or
.i&a  
above-the-line receipt 线上项目收入；经常预算收入 odJE~\\hw  
ABSA Asia Limited 南非联合亚洲有限公司 7}~nQl2  
absolute change 绝对数值变更 .x/H2r'
1  
absolute expenditure 实际开支 'O9Yu{M  
absolute guideline figure 绝对准则数字 DYC2bs>  
absolute interest 绝对权益 UEm4):/}  
absolute order of discharge 绝对破产解除令 dl |$pm@x  
absolute profit margin 绝对利润幅度 h.Sbds  
absolute value 实值；绝对值 T nyLVIP  
absolutely vested interest 绝对既得权益 dVGcth;  
absorbed cost 已吸收成本；已分摊成本 !U(KQ:j  
absorption 吸收；分摊；合并 K|6}g7&X  
absorption rate 吸收率；摊配率；分摊率 a9_2b}t  
ACB Finance Limited 亚洲商业财务有限公司 e8egxm  
acceptable form of reciprocity 合理的互惠条件 p)"EenUK  
acceptable rate 适当利率；适当汇率 u:J4Az^!  
acceptance agreement 承兑协议 kkj@!1q(wO  
acceptance for honour 参加承兑 :B|rs&  
acceptor 承兑人；接受人；受票人 Wf%)::G*uR  
acceptor for honour 参加承兑人 #BS!J&a  
accident insurance 意外保险 QfM^J5j.M?  
Accident Insurance Association of Hong Kong 香港意外保险公会 R`@7f
$;wG  
accident insurance scheme 意外保险计划 a8%T*mk(  
accident year basis 意外年度基准 mz;ExV16  
accommodation 通融；贷款 ~
7Nqwwx  
accommodation bill 通融票据；空头票据 #q9BU:  
accommodation party 汇票代发人 @Eh(GZN  
account balance 帐户余额；帐户结余 8JW0;H<  
account book 帐簿 J4iu8_eH!D  
account collected in advance 预收款项 <Nc9F['&#  
account current book 往来帐簿 *laFG<;  
account of after-acquired property 事后取得的财产报告 3O2vY1Y2  
account of defaulter 拖欠帐目 QV*la=j/  
account payable 应付帐款 0TICv2l!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 VeQ [A?pER  
account receivable 应收帐款 1hV&/Qr  
account receivable report 应收帐款报表 /w2IL7}  
account statement 结单；帐单；会计财务报表 ~{kA;uw  
account title 帐户名称；会计科目 >SYOtzg%  
accountant's report 会计师报告 je>gT`8  
Accountant's Report Rules 会计师报告规则 @wP.Rd  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _n4`mL8>kH  
Accounting Arrangements 《会计安排》 c\tw#;\9  
accounting basis 会计基础
Ls.g\Gl3  
accounting by Official Receiver 破产管理署署长呈交的帐目 /8hjs{(;  
Accounting Circular 《会计通告》 b+Vlq7Bc  
accounting class 会计类别 !4t%\N6Ib  
accounting date 记帐日期；会计结算日期 |Q?$n3-f"  
accounting for money 款项核算 [`KQ\4u  
Accounting Officer 会计主任 tEibxE  
accounting period 会计报告期；会计期 \S~<C[P  
accounting policy 会计政策；会计方针 n iB<h  
accounting practice 会计惯例 b Hy<`p0  
accounting principle 会计准则 y4!fu<[i  
accounting record 会计记录 o5Knot)Oy  
accounting report 会计报告 [
r'hX#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +s [_ 4  
Accounting Society of China 中国会计学会 soKR*gJ,  
accounting statement 会计报表 m^)\P?M5|  
accounting system 会计制度；会计系统 fKuaom9  
accounting transaction 会计事项；帐务交易 ypfjF@OT  
accounting treatment 会计处理 nRX<$OzTV  
accounting year 会计年度 3z8zZ1uzU  
accretion 增值；添加 +yHzp   
accrual 应计项目；应累算数目 +,D82V7S  
accrual basis 应计制；权责发生制 7bJM $   
accrual basis accounting 应计制会计；权责发生制会计 >S?7-2X  
accrue 应累算；应计 kaDn= ={YM  
accrued benefit 应累算利益 jd 8g0^  
accrued charges 应计费用 &N%-.&t'  
accrued cumulative preference share dividend 应累算的累积优先股股息 eMH\]A~v"  
accrued expenses 应累算费用 *\Hut'7 d  
accrued interest payable 应付利息；应计未付利息 )%!X,  
accrued interest receivable 应收利息；应计未收利息 y
G>sBc  
accrued right 累算权益 $ WWi2cI;  
accruing profit 应累算的利润 o9v9 bL+X  
accumulated fiscal reserve 累积财政储备 ~i}/
 
accumulated profit 累积利润；滚存溢利 DFGgyFay  
accumulated reserve 累积储备 -**fT?n  
accumulation of surplus income 累积收益盈余 ~<osL  
acquired assets 既得资产 1fF\k#BE-%  
acquisition 收购；购置；取得 ;{n*F=%uC  
acquisition cost 购置成本 rmI@ #'  
acquisition expenses 购置费用 Mq6_Q07  
acquisition of 100% interest 收购全部股权 ];0:aSi#  
acquisition of control 取得控制权 M49Hm[0(  
acquisition of fixed assets 购置固定资产 /J,&G: Er  
acquisition of shell “买壳” z]O>`50Q  
acquisition price 收购价 o`}8ZtD  
act of God 天灾 D[Ld=e8t  
acting partner 执事合伙人 uQWd`7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^^)\|kW?  
active partner 积极参与的合伙人 $>%zNq-F  
active trading 交投活跃 VAa;XVmB  
actual circulation 实际流通 &0-Pl.M  
actual cost 实际成本 H{Na'_sL  
actual expenditure 实际开支；实际支出 \z2d=
E  
actual income 实际入息；实际收入；实际收益 u)ZZ/|  
actual market 现货市场 ['0^gN$:e  
actual price 现货价；实际价格 vF@.B
M>  
actual profit 实际利润 9x9E+DG#(  
actual quotation 实盘；实际价位；实际报价 A?c?(~9O  
actual year basis 按实际年度计算 Gs}lw'pK  
actuals 实货 T9'5V@  
actuarial investigation 精算调查 ;[Hrpl S  
actuarial principle 精算原则 )#Y:Bj7H@2  
actuarial report 精算师报告 j7HOh
|q  
Actuarial Society of Hong Kong 香港精算学会 "QY~V{u5  
actuarial valuation 精算师估值 jH4Wu`r;m  
actuary 精算师 ,
k/<Nv;  
ad referendum agreement 暂定协议；有待覆核的协定 K%vGfQ8Er-  
ad valorem duty 从价税；按值征税 wtGb3D"am  
ad valorem duty system 从价税制 lHPhZ(Z  
ad valorem fee 从价费 a.AEF P4N  
ad valorem tariff 从价关税 ;nf}O87~  
additional allowance 额外免税额 '}NH$ KA  
additional amount for unexpired risk 未过期风险的额外款额 c-
a;nAR  
additional assessable profit 补加应评税利润 f<3r;F7  
additional assessment 补加评税 0 f"M-x  
additional commitment 额外承担 >[g'i+{  
additional commitment vote 额外承担拨款 niM(0p  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t]pJt  
additional dependent parent allowance 供养父母额外免税额 :SpPT  
additional provision 额外拨款 !myF_cv}'  
additional stamp duty 附加印花税 >Q^*h}IdW  
additional tax 补加税罚款；补加税款 mDU-;3OqF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 q
k(u5Z  
adjudged bankrupt 被裁定破产 *(<3 oIRS  
adjudicated bankrupt 裁定破产人 rB5+~ K@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 lnntb3q  
adjudication of bankruptcy 裁定破产；宣告破产 ~


9+\  
adjudication of insolvency 裁定无力偿还债务 oRCD8b?  
adjusted actual 经调整的实数；调整后的实数 aeF^&F0  
adjusted current assets 经调整的流动资产；调整后的流动资产 gJBk&SDgtP  
adjusted figure 经调整的数字；调整后的数额 *yA.D
?  
adjusted liabilities 经调整的负债；调整后的负债 Bk~M^AK@~  
adjusted loss 经调整的亏损；调整后的亏损 22m'+3I~Y  
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 2E3x=  
adjusted profit 经调整的利润；调整后的利润 y]f| U-f:~  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZbcpE~<a  
adjusted value 经调整的价值；调整后的价值
cY*lsBo  
adjustment 调整；修订；理算〔保险〕 C/pu]%n@4  
adjustment centre 调剂中心 ^kp
u9H  
adjustment lag 调整过程的时间差距；调整时差 &]/.=J  
adjustment mechanism 调整机制 4'# _b  
adjustment of loss 亏损调整 OKzk\F6  
adjustment process 调整过程；调整程序 GpM_Qp  
adjustment range 调整幅度 J)Td'iT(  
administered exchange rate 受管制汇率 )F35WP~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =").W\,  
administration expenses 行政费用 eM`"$xc Oe  
administration fee 手续费；行政费 R0mWVgoz  
administration in bankruptcy 破产管理 sFxciCpN  
administration order 遗产管理令 "'"dcA  
administrator 管理人；遗产管理人 -n'%MT=Cd  
administrator of the estate 遗产管理人 P(Hh%
9'(  
admission of debt 债项承认书 5=Y\d,SS"  
admission of proof 接纳债权证明 bpeWK&  
advance 放贷款项；垫付款项；预支款项；预付款项 gs77")K&  
advance account 暂支帐目；预付款帐户 /-ky'S9  
advance compensation 预付补偿金  Z@`HFZJ  
advance from shareholder 股东垫款 O8ZHI
s  
advance pending reimbursement 预支以待日后付还 PK* $  
advanced economy 先进经济体系 .{W)E  
advancement 预付；预付财产 sWnU*Q  
advances warrant 垫款令 YEqWTB|w  
advancing 贷出 ^KMZB  
adverse balance 逆差 U9B|u`72  
adverse exchange 逆汇 _/!IjB:(70  
advertisement addressed to shareholders 在报章刊登的致股东通告 c8jq.y v  
advice for collection 托收通知书 u5FlT3hY.  
advice of drawing 提款通知书；汇票通知书 VIxcyp0X  
advice of payment 付款通知 #65Uei|F`+  
Advisory Committee [Securities and Futures Commission] oMi"X"C:q  
谘询委员会〔证券及期货事务监察委员会〕 ,!4(B1@  
Advisory Committee on Diversification 经济多元化谘询委员会 "2bCq]I0  
affidavit 誓章；遗产申报誓章 ,Z I"+v  
affidavit of no receipt 述明无收款的誓章 "GofQ5,|  
affiliate 联号；联营公司；附属公司 -gV'z5  
affiliated company 附属公司；联号；联营公司 W;C41>^?/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `4 A%BKYB  
affordability 负担能力 KmkPq]  
African Development Bank [AfDB] 非洲开发银行 ToVm]zPOUt  
after-acquired property 事后取得的财产 : LI*#~'Ka  
after-hours dealing 市后交易 Io&F0~Z;;(  
after-tax profit 税后盈利；税后利润；税后溢利 5q?ZuAAA  
agency agreement 代理协议 zW^@\kB0D  
agency expenses 代理机构的开支 NUH#  
agency fee 代理费 9_GR\\  
Agency Law 《代理法》 cv["Ps#;`W  
agent 代理人；承销人 YX_p3  
agent of company 公司代理人 wy$9QN  
agent's fee 代理人费；经纪费 Dl%NVi+n  
aggregate 总计；总数；总体数字 Pw'3ya8  
aggregate amount 总款额；总额 m.p{+_@M&  
aggregate assets and liabilities 总体资产与负债 u-7/4Y)c  
aggregate at constant price 按固定价格计算的总体数字 U.G**v  
aggregate demand 总需求 L%JmdY;  
aggregate gross position 总持仓量 &a p{|>3  
aggregate limit 总限额 j>Htaa  
aggregate of salaries tax 合计薪俸税 .Eg>)  
aggregate performance 总体表现；总体业绩 @vaK-&|#$  
aggregate supply 总体供应 3B|o   
aggregate surplus 总盈余 T
!)v9L  
aggregate total 整体总额 S:Ne g!`  
aggregate value 总值；合计价值 FXOA1VEg  
aggregated basis 合计基准 kGMI ?  
aggregated net chargeable income 合计应课税入息实额 i9oi}$;J  
aggregation 合并计算；合计；总和 \qqt/  
aggregation of incomes of husband and wife 夫妇入息合并计算 Hay`lA2@  
aggregation of property 财产的总和 ?t+Kp9@aZ  
agio 差价；贴水 >_]j{}~\k  
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》 
vd9><W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /nRi19a%xU  
《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》 >T4.mB7+>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :d-+Z%Y  
《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》 "el}@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment TCFx+*fBd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8hi|F\$_h  
agreement for a settlement 授产协议 o+(.Pb  
agreement for assignment 转让协议 B&yb%`9],W  
agreement for sale 售卖协议；买卖协议 X/
TuiKe  
agreement for sale and purchase 买卖协议 [(Pm\o  
agreement for the payment of interest 支付利息协议 @twClk.s  
agreement for the repayment of money 还款协议 YzSUJ=0/  
agreement of reinsurance 再保险协议 8|w_PP1oE  
Agricultural Bank of China 中国农业银行 Z*QsDS  
air passenger departure tax 飞机乘客离境税 nJ4i[j8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ucyz>TL0  
airport tax 机场税 FMuM:%&J]  
alcohol duty 酒精税 {|6(_SM|  
alienation 让与；让渡；转让 ZO+c-!%[(  
alimony 生活费；赡养费 &gZ5dTj>  
All Ordinaries Index [AOI] 所有普通股指数 tm(.a?p  
all risks 全险；综合险 Os@ d&wm  
All Sales Record for Stock Market 《股票市场成交报告》 !t6:uC7H  
Allied Capital Resources Limited 新联财务有限公司 a
yuj)]b  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 A_}F  
allocation letter 拨款信件 s3W)hU)  
allocation of fund 分配款项；预留款项 x(7K=K']  
allocation of profit 利润分配；溢利分配 *.AokY)_a  
allocation warrant 拨款令 4QZ -
7_  
allotment 分配；配股 B8:_yAv o  
allotment notice 股份配售通知；配股通知 &'UYV>  
allotment of shares 股份分配 <Vr"  
allowable 可获宽免；免税的 |Gb"%5YD  
allowable business loss 可扣除的营业亏损 x5k6yHn  
allowable expenses 可扣税的支出 :grJ}i-D  
allowance 免税额；津贴；备抵；准备金 Ex~[Hk4ow  
allowance for debts 债项的免税额 u~6`9'Ms  
allowance for depreciation by wear and tear 耗损折旧免税额 TDdFuO'}  
allowance for funeral expenses 殡殓费的免税额 b}p0&%I
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 GM{m(Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 $
cFanra  
allowance to debtor 给债务人的津贴 [Zk|s9  
alteration of capital 资本更改 PWOV~`^;  
alternate trustee 候补受托人 z1?7}9~`0c  
amalgamation 合并 G@anY=D\EB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )%U&z>^P  
ambit of charges 征税范围；收费范围 ;Id%{1  
amended valuation 经修订的估值 6)kF!/J  
American Commodities Exchange 美国商品交易所 b/
h,qv  
American Express Bank Limited 美国运通银行 :Q=Jn?Gjb  
American Stock Exchange 美国证券交易所 1GVJ3VXt  
amortization 摊销 Q d]5e  
amount due from banks 存放银行同业的款项 ;$=`BI)  
amount due from banks abroad 存放海外银行同业的款项 Jeyy Z=  
amount due from holding companies 控股公司欠款 ig]*Z  
amount due from local banks 存放本港银行同业的款项 P'GX-H  
amount due to banks 银行同业的存款 `(<XdlOj  
amount due to banks abroad 海外银行同业的存款 u<./ddC  
amount due to holding companies 控股公司存款 9. Q;J#;1  
amount due to local banks 本港银行同业的存款 ,L^eD>|j
5  
amount due to outport banks 外埠银行同业的存款 b;O]@kBB
 
amount for note issue 发行纸币的款额 |r!G(an1x4  
amount of bond 担保契据的款额 ad8kUHf  
amount of consideration 代价款额 ^$DpdzI  
amount of contribution 供款数额 Sve~-aG  
amount of indebtedness 负债款额 Y(ly0U}  
amount of principal of the loan 贷款本金额 r>sk@[4h  
amount of rates chargeable 应征差饷数额 @!&\Z[",  
amount of share capital 股本额 Z}TuVE  
amount of sums assured 承保款额 <P7f\$o~  
amount of variation 变动幅度 ?&ThMWl  
amount of vote 拨款数额 {e A4y~k  
amount payable 应付款额 cOthq87:  
amount receivable 应收款额 a1]k(AuQrC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d {a^  
analysis 分析 oorit  
ancillary risk 附属风险 PmO ut
YV  
annual account 周年帐目；周年帐目报表；年度决算；年结 MRiQaUg2  
annual accounting date 年结日期 W`K XO|'p@  
annual allowance 每年免税额；年积金；年度津贴；年津 xxgS!J  
annual balance 年度余额 f2B?Zn  
annual disposable income 每年可动用收入 G*ZHLLO4S\  
annual estimates 周年预算 J{Ei+@^/9  
annual fee 年费 :bFmw d
X  
annual general meeting 周年大会 z@^[.  
annual growth rate 年增率；每年增长率 mdR:XuRD"t  
annual long-term supplement 长期个案每年补助金 |S|0'C*  
annual pensionable emolument 可供计算退休金的年薪 ~T9%%W[  
annual report 年报 hV])\t=yf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G0Smss=K  
annual return 周年报表；周年申报表；每年报税表格 E8u:Fgs  
Annual Return Rules 《周年报表规则》 I4ZL+a  
annual review of consumer prices 每年消费物价回顾 N\1!)b  
annual roll-forward basis 逐年延展方式 &/}]9 #  
annual salary 年薪 | Uf6k`  
annual statement 年度报表；年度决算表 sptDzVM  
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 _9wX8fh3D  
annuitant 年金受益人 >XjSVRO  
annuity 年金 NduvfA4  
annuity contract 年金合约 lwaxj7  
annuity on human life 人寿年金 (p'yya{(  
antecedent debt 先前的债项 >_(Xb%w  
ante-dated cheque 倒填日期支票 "]Wrir?l  
anticipated expenditure 预期开支 rY_)N^B|nF  
anticipated net profit 预期纯利 O E0w/{  
anticipated revenue 预期收入 T>e!DOW;  
anti-inflation measure 反通货膨胀措施 uOc:^  
anti-inflationary stance 反通货膨胀立场 `Lb^!6`)  
apparent deficit 表面赤字 DcE)6z#  
apparent financial solvency 表面偿债能力 fDhV *LqW  
apparent partner 表面合伙人 U0q{8 "Pl  
application for personal assessment 个人入息课税申请书 LCx{7bN1ro  
application of fund 资金应用 ?Ko)AP  
application to release as liquidator and to destruct the books of accounts and documents :t-a;Q;  
申请免除清盘人职务及毁灭帐簿与文件 #ok1qT9_  
appointed actuary 委任精算师 A&rk5y;  
appointed auditor 委任核数师；委任审计师 O
7%<(  
appointed trustee 委任的受托人 &duWV6Acw  
appointer 委任人 Lz's!b  
apportioned pro rata 按比例分摊 )4>M<BO  
apportionment 分配；分摊 W'u6F-$2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E1usxF)  
apportionment formula 分摊方程式 :jB~rhZ~  
apportionment of estate duty 遗产税的分摊 AHc:6v^  
appraisal 估价；评估 :oYu+cQ  
appreciable growth 可观增长 n~l9`4wJY  
appreciable impact 显着影响 q%%8oaEI  
appreciable increase 可观增长 NypM+y  
appreciation 增值；升值 0]?} kY  
appreciation against other currencies 相对其他货币升值 #g*U\y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2W:R{dHE  
appreciation tax 增值税 3 HOJCgit  
appropriation 拨款；拨用；拨付 Gf(hN|X.  
appropriation account 拨款帐目 z %{Z  
Appropriation Bill 拨款法案 e`zx#v  
appropriation-in-aid system 补助拨款办法 b}< T<  
approved assets 核准资产
x.CUJ^_.  
approved basket stock 认可一篮子证券 |1wfLJ4--l  
approved budget 核准预算 je@F:5  
approved charitable donation 认可慈善捐款 B:#5U85m  
approved charitable institution 认可慈善机构 W~(@*
H  
approved currency 核准货币；认可货币 7Vd"k;:X  
approved estimates 核准预算 8TGO6oY+=  
approved estimates of expenditure 核准开支预算 VTQ V]>|  
approved overseas insurer 核准海外保险人 UjxEbk5>^  
approved overseas trust company 核准海外信托公司 .
 >[d:0  
approved pooled investment fund 核准汇集投资基金 8+K=3=05#U  
approved provident fund scheme 认可公积金计划 v7&oHOk!  
approved provision 核准拨款 u:AKp<'  
approved redeemable share 核准可赎回股份 xDU>y  
approved regional stock 认可地区性证券 ;[TC`DuNj0  
approved retirement scheme 认可退休金计划 'QW/TJ=7r  
approved subordinated loan 核准附属贷款 iq2)oC_  
arbitrage 套戥；套汇；套利 '8\7(0$c  
arbitrageur 套戥者；套汇者 V/5.37FSb  
arbitrary amount 临时款项 6t/nM  
arrangement 措施；安排；协定 P1KXvc}JGe  
arrears 欠款 m}&cX
Y  
arrears of pay 欠付薪酬 vaN}M)W/  
arrears of revenue 逾期未收税款；逾期未收的帐项 u UXj  
articles of association 组织章程；组织细则；组织章程细则 l]t9*a]a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 jN 9|q  
ascertainment of profit 确定利润 "&;8U.  
"Asia Clear" “亚洲结算系统” n "?It  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 FeOo;|a  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,PC'xrEo  
Asian Development Fund [ADF] 亚洲发展基金 XCr\Y`,Z@  
Asian dollar bond 亚洲美元债券 gv)F`uRWA  
Asian dollar market 亚洲美元市场 mO
gsO  
Asian dollar rate 亚洲美元利率 &AM<H}>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7R9.g6j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qNb|6/DG  
asked price 沽盘；喊价；索价；卖方报价 fd~a\5%e  
assessable income 应评税入息 +@*}_%^l"  
assessable loss 应评税亏损 X,-QxV=lc)  
assessable profit 应评税利润 -}avH  
assessable value 应评税值 aDEz|>q  
assessed profit 估定利润 >SRUC  
assessed value 经评估价值 Tk~RT<\Ab+  
assessment 评税；评定；估价；评税单 >Y,
3EI\  
assessment number 评税编号；估价编号 ,Vb;2  
assessment of additional tax 补加税评税 GZJIIP#  
assessment of performance 业绩评估；实绩评价 l{q$[/J~)  
Assessor 评税主任 ]gHxvT\E  
asset price bubbles 资产价格泡沫 K5l#dl_T  
asset-backed securities 具资产保证的证券 [O~'\Q  
assets accretion 资产增值 s}"5uDfn1F  
assets and liabilities 资产与负债 T}')QC&wQ  
assets betterment statement 资产递增表；资产改进表 OSP#FjH  
assets lending 实物放款；有抵押贷款 /8m2oL\<  
assets of the company passing on the death 死者去世时转移的公司资产 wkNf[>jX?  
assets pledged as security for liabilities 用作负债抵押的资产 hLF+_{\C|  
assets portfolio 资产投资组合 0zH^yx:ma  
assets price 资产价格 !;Hi9,<#7g  
assets quality 资产质素 5A|4  
assets realization 资产变现 vwy10PlqL  
assets refinancing arrangement 资产再集资安排 UrAg*v!Qy  
assets securitization 资产证券化 V.<$c1#=$  
assets situated outside Hong Kong 在香港以外地方的资产 >JdA,i}1  
assets stripping 削减资产；拆卖资产 >6 p <n  
assets value 资产值 ~9#x/EG/  
assignee 承让人 )gM3,gSS  
assignment 转让；转让书；转让契 WKVoqp}  
assignment of interest 权益转让 zx)^!dEMM  
assignment of letters patent and trade mark 专利证书及商标转让 [t)omPy<c  
assignment of property 物业转让；物业转让书 W5'07N^  
assignment right 转让权 b _Q:v
&  
assignor 转让人 RSL%<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Jt-s6-2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -^A
=U7  
associate member 附属会员 _`RzPIS^  
associated body corporate 相联法人团体 %Xm3m0nsv{  
associated company 相联公司；联属公司 VrG4wLpLs  
associated corporation 相联法团 8R!3}kx  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] O<}^`4d  
公认会计师公会〔英国〕 /WIO@c  
Association of Futures Exchange Brokers 香港期货经纪协会 Z)iRc$;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r]!<iw  
association of underwriters 承保人组织 7\.Ax  
assumption of control 接管 PT2b^PP  
assurance 担保；保险；转易；转易书 >Hh8K<@NL  
assurance of interest 权益的转易 E>_?9~8Mf  
at 19XX price 按一九ＸＸ年价格计算 }qf9ra  
at a discount 按赔价计算；按贴水价格计算；打折扣 t<`h(RczHI  
at a premium 按溢价计算；按升水价格计算 In
1VW|4h  
at call 通知付款；按通知 FN$hEc!  
at constant market price 按固定市价计算 XD1x*#  
at constant price 按固定价格计算 9`[#4'1Mik  
at cost 按成本计算 ,p(4OZz5,  
at current market price 按当时市价计算；按现时市价计算 sU7>q}!  
at current price 按当时价格计算；按现时价格计算 >;E[XG^  
at factor cost 按要素成本计算；按生产要素成本计算 qg7] YT&  
at money-of-the-day price 按付款当日价格计算 sOyWsXd+R'  
at or better 按指定或较佳价位〔买卖指令〕 iz|mJUx  
at par 按面值计算；平价 w1zI"G~4/Q  
at sight 见票即付 `i{k^Q  
at the close 按收市盘 TmN}TMhZ  
at the opening 按开市盘 IKJ~sw~AQ  
attestation 见证；见证条款 O5"o/Y~m  
at-the-money option 平价期权 c[=%v]j:u  
attorney 受权人；受托代表人 WA);Z=  
attornment 新拥有人承认书 hl
4@Y#n  
attributable profit 可归属利润 OL+!,Y  
attributable share value 可归属股份价值 Sr7+DCr  
Auckland Stock Exchange 奥克兰证券交易所 !*46@sb:  
auction 拍卖 >.R6\>N%  
auctioneer 拍卖商 wp/u*g  
audit 审计；核数 4fDo}~  
Audit Commission 审计署 'pE %'8R  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] )B d`N^k+  
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〕 L_+0[A  
audit review 帐目审查
Dl862$_Q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 nMU#g])y)  
audited account 审计帐目；经审计的帐目 3t(8uG<rL  
audited annual account 经审计的周年帐目 f;/t7=>d  
audited balance sheet 经审计的资产负债表 * *?mZtF  
auditor 核数师；核数主任；审计师 (wJtEoB9^  
auditor's certificate 核数师证明书；审计师证明书 ;OYwZ  
auditor's report 核数师报告；审计师报告 lYd#pNN  
Aussie bond 澳元债券 kndP?#> p1  
austerity budget 紧缩预算 nG#lrYZw  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?e|
'I"  
Australia All Ordinaries Index 澳洲所有普通股票指数 `1%SXP1  
Australian Dollar [AUD] 澳元 h;vD"!gP  
Australian Options Market 澳大利亚期权市场 &`7~vA&c  
Australian Securities Commission 澳洲证券事务监察委员会 CK e  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ]{9oB-;,  
Australian Stock Exchange 澳大利亚证券交易所 ?KxI|os  
Austrian Schilling [ATS] 奥地利先令
Rl4r9  
authentication 认证；鉴证 CvpqQ7&k7  
authority to purchase 委托购买证；委购书 ,5\:\e0H  
authorization 认可；核准；授权；授权书 V:42\b7x  
authorization by direction 指示授权 $XS0:C0  
authorization by instruction 指令授权 0w >DU^+  
authorization by warrant 令状授权 $,k SR}  
authorization of unit trust 单位信托的认可 O$ i6r]j_  
authorized agent 指定代理人 ;(w=}s%]+  
authorized capital 法定资本 `w Sg/  
authorized clerk 出市员 LvpHR#K)F5  
authorized dealer 认可交易商 T0_9:I`&  
authorized financial institution 认可财务机构 w
AHb5>!  
authorized fund 认可基金 syh0E=If_  
authorized fund house 获授权的基金公司；认可基金公司 |-7<?aw"  
authorized institution 认可机构 oB[3?
e  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <$.KCLP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4Uz:zB  
authorized insurer 获授权保险人；获认可承保人 #e%.z+7I  
authorized investment 特准投资项目 aMTY{  
authorized person 获授权人  OU=9fw  
authorized representative 获授权代表 $52Te3n  
authorized share capital 法定股本 RCt)qh+  
automated quotation system 自动报价系统 @"9y\1u  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] e,E;\x &  
自动交易系统〔香港期货交易所有限公司〕 ^a`zvrE v  
automatic adjustment mechanism 自动调整机制 Xi5kE'_  
automatic adjustment system 自动调整系统 [
hj|8)  
Automatic Clearing House 自动票据交换所 w8%yX$<  
automatic exchange rates accumulation system 自动化汇率累集系统 F *; +-e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |xzqYu?o  
automatic teller machine [ATM] 自动柜员机 +!POKr  
autopay 自动转帐 6,G^iv6H  
available assets 可用资产 5q]
u:  
available fiscal reserve 现存财政储备 {s8''+Q#(-  
available profit 可用利润 hk ./
G'E  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T GMHo{]  
average 平均；平均数；海损 89l_%To  
average basic salary 平均基本薪金 }jU{RR%6B  
average consumer expenditure 平均消费开支；一般消费开支 9[N'HpQ3  
average cost 平均成本 nVG\*#*]|  
average cost of land production 增辟土地平均成本 NQfIY`lt'  
average daily turnover 平均每日成交额 Vm8;{Sq  
average daily wage rate 平均每日工资率 G%YD2<V  
average expenditure pattern 平均开支模式 @6*<Xs =  
average growth rate 平均增长率 y<F$@  
average net fixed assets 固定资产平均净值 `Uk,5F5   
average of relatives 相对价格平均数 sSG]I%oB3  
average price 平均价格 :yT~.AK}>1  
average propensity to consume 平均消费倾向；一般消费倾向 ;$i9gP[|m  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @ x*#7Y  
average rate 平均率 v )7d  
average revenue 平均收入；平均收益 ~Y)Au?d(a  
average stock 平均库存；平均存货 qe(X5?#;  
average yearly rent 平均年租 `j>qOT  
avoidance of double taxation 避免双重课税 <O$'3_S"D  
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 BpP\C!:^  
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