一些有用的会计术语(也不知道发的地方对不对)A

A: #"6Qj'/h  
A share Ａ股；甲类股份 s2p\]|5  
abatement of tax 减税；减扣免税额 j<m(PHSe  
ABN AMRO Bank N.V. 荷兰银行 3GYw+%Z]  
above-the-line expenditure 线上项目支出；经常预算支出 etDk35!h~,  
above-the-line receipt 线上项目收入；经常预算收入 +%z>H"J.  
ABSA Asia Limited 南非联合亚洲有限公司 Hzm:xg  
absolute change 绝对数值变更 n-2]M05O  
absolute expenditure 实际开支 >a<.mU|#  
absolute guideline figure 绝对准则数字 b}$+H/V
 
absolute interest 绝对权益 oi7@s0@  
absolute order of discharge 绝对破产解除令 }^WdJd]P  
absolute profit margin 绝对利润幅度 RF$eQzW  
absolute value 实值；绝对值 d UE,U=  
absolutely vested interest 绝对既得权益 .<0ye_S'y  
absorbed cost 已吸收成本；已分摊成本 98c(<  
absorption 吸收；分摊；合并 =`oCLsz=  
absorption rate 吸收率；摊配率；分摊率 )bL'[h
 
ACB Finance Limited 亚洲商业财务有限公司 0@0w+&*"@  
acceptable form of reciprocity 合理的互惠条件 dmtr*pM_  
acceptable rate 适当利率；适当汇率 wQl ,  
acceptance agreement 承兑协议 tPWLg),  
acceptance for honour 参加承兑 &GO}|W  
acceptor 承兑人；接受人；受票人 jxJ8(sr$  
acceptor for honour 参加承兑人 >{n,L6_t  
accident insurance 意外保险 ,$L4dF3  
Accident Insurance Association of Hong Kong 香港意外保险公会 IxN9&xa
  
accident insurance scheme 意外保险计划 |)th1 UH  
accident year basis 意外年度基准 *\a4wZ6<3  
accommodation 通融；贷款 ah$b[\#C  
accommodation bill 通融票据；空头票据 un"Gozmt5  
accommodation party 汇票代发人 & bm 1Fz  
account balance 帐户余额；帐户结余 "m$##X\  
account book 帐簿 IZ-1c1   
account collected in advance 预收款项 w>&aEv/f  
account current book 往来帐簿 PCee<W_%YE  
account of after-acquired property 事后取得的财产报告 / y40(l?  
account of defaulter 拖欠帐目 \[i1JG  
account payable 应付帐款 F@jZ
ho  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 PcMD])Z{G  
account receivable 应收帐款 np^N8$i:n  
account receivable report 应收帐款报表 r EE1sy/#  
account statement 结单；帐单；会计财务报表 wo{gG?B  
account title 帐户名称；会计科目 qbN =
4  
accountant's report 会计师报告 \fLMr\LL&  
Accountant's Report Rules 会计师报告规则 Q~]uC2Mw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :K,i\  
Accounting Arrangements 《会计安排》 T@B/xAq5!  
accounting basis 会计基础 /N10   
accounting by Official Receiver 破产管理署署长呈交的帐目 k/_ 59@)  
Accounting Circular 《会计通告》 dh iuI|?@  
accounting class 会计类别 oG?Xk%7&\  
accounting date 记帐日期；会计结算日期 l}|%5.5-  
accounting for money 款项核算 @+2=g WH  
Accounting Officer 会计主任 !X#OOqPr=  
accounting period 会计报告期；会计期 !;v|'I  
accounting policy 会计政策；会计方针 m4Qh%}9%  
accounting practice 会计惯例 <8&au(I,vB  
accounting principle 会计准则 X=&ET)8-Y  
accounting record 会计记录 `UyG_;  
accounting report 会计报告 '3tCH)s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1W LXM^4  
Accounting Society of China 中国会计学会 !sP{gi#=  
accounting statement 会计报表 wH&!W~M  
accounting system 会计制度；会计系统 f|c{5$N!  
accounting transaction 会计事项；帐务交易 k@J&IJ  
accounting treatment 会计处理 20h, ^  
accounting year 会计年度 '3fu  
accretion 增值；添加 g}{aZ$sta  
accrual 应计项目；应累算数目 RWZSQ~  
accrual basis 应计制；权责发生制 ;7V%#-  
accrual basis accounting 应计制会计；权责发生制会计 L|7R9+ZG  
accrue 应累算；应计 c ( C%Hld  
accrued benefit 应累算利益 C`9+6T  
accrued charges 应计费用 I-*S&SiXjI  
accrued cumulative preference share dividend 应累算的累积优先股股息 #&aqKVY  
accrued expenses 应累算费用 3z?> j]  
accrued interest payable 应付利息；应计未付利息 s~g *@K>+  
accrued interest receivable 应收利息；应计未收利息 n5NsmVW\x  
accrued right 累算权益 hd<c&7|G'  
accruing profit 应累算的利润 g-bK|6?yz  
accumulated fiscal reserve 累积财政储备 
4N3R|  
accumulated profit 累积利润；滚存溢利 !9
r$e99R  
accumulated reserve 累积储备 DV-d(@`K  
accumulation of surplus income 累积收益盈余 %s|Ely)  
acquired assets 既得资产 X`>i&I]  
acquisition 收购；购置；取得 E6ElNgL  
acquisition cost 购置成本 hx%v+/  
acquisition expenses 购置费用 t\,PB{P
:J  
acquisition of 100% interest 收购全部股权 m}t`FsB.  
acquisition of control 取得控制权 WX?IYQ+  
acquisition of fixed assets 购置固定资产 k$R-#f;  
acquisition of shell “买壳” sIGMA$EK  
acquisition price 收购价 S`0(*A[W*  
act of God 天灾 u|TeE\0  
acting partner 执事合伙人 %T%sGDCV  
active market 买卖活跃的市场；交投畅旺的市场；旺市 IfAZn_  
active partner 积极参与的合伙人 9}<ile7^  
active trading 交投活跃 <0&*9ZeD  
actual circulation 实际流通  "Og7rl  
actual cost 实际成本 24*XL,  
actual expenditure 实际开支；实际支出 Yujiqi]J;  
actual income 实际入息；实际收入；实际收益 IueFx u  
actual market 现货市场 )23H1  
actual price 现货价；实际价格 IY\5@PVZ  
actual profit 实际利润 "7F?@D$e  
actual quotation 实盘；实际价位；实际报价 BLiF 5  
actual year basis 按实际年度计算 x*U)Y  
actuals 实货 u0c1:Uv#~e  
actuarial investigation 精算调查 _op}1   
actuarial principle 精算原则 6iE<T&$3P  
actuarial report 精算师报告 )yZ^[uJ}3C  
Actuarial Society of Hong Kong 香港精算学会 X *"i6*  
actuarial valuation 精算师估值 ??vLUv  
actuary 精算师 &.Qrs:U  
ad referendum agreement 暂定协议；有待覆核的协定 'XjZ_ng  
ad valorem duty 从价税；按值征税 dOH&  
ad valorem duty system 从价税制 |FZ/[9*  
ad valorem fee 从价费 @9RM9zK.q  
ad valorem tariff 从价关税 {qJ1ko)$  
additional allowance 额外免税额 G@X% +$I  
additional amount for unexpired risk 未过期风险的额外款额 051E6-  
additional assessable profit 补加应评税利润 |{NYkw  
additional assessment 补加评税 Z
t{[*~  
additional commitment 额外承担 L48_96  
additional commitment vote 额外承担拨款 &Q#66ev  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 F/kWHVHU[  
additional dependent parent allowance 供养父母额外免税额 g@!V3V  
additional provision 额外拨款 plstZ,#j  
additional stamp duty 附加印花税 08\,<9  
additional tax 补加税罚款；补加税款 O;jrCB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0 ZKx<]!  
adjudged bankrupt 被裁定破产 $Sip$\+*  
adjudicated bankrupt 裁定破产人 Vv=. -&'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |3"KK  
adjudication of bankruptcy 裁定破产；宣告破产 8dIgjQX|  
adjudication of insolvency 裁定无力偿还债务 )}Kf
=  
adjusted actual 经调整的实数；调整后的实数 Ie#Bkw'*  
adjusted current assets 经调整的流动资产；调整后的流动资产 vr6w^&[c^  
adjusted figure 经调整的数字；调整后的数额
A]oV"`f  
adjusted liabilities 经调整的负债；调整后的负债 "JV_2K_i  
adjusted loss 经调整的亏损；调整后的亏损 hD!7Cl Q  
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 wc4{)qDE  
adjusted profit 经调整的利润；调整后的利润 V6X 0
^g  
adjusted surplus 经调整的盈余额；调整后的盈余额 rw JIx|(  
adjusted value 经调整的价值；调整后的价值 s*]}QmRpr  
adjustment 调整；修订；理算〔保险〕 KRRdXx\~  
adjustment centre 调剂中心 qq
Y"*uJ'  
adjustment lag 调整过程的时间差距；调整时差 ItrDJ'  
adjustment mechanism 调整机制 nMUw_7Y6  
adjustment of loss 亏损调整 Z=o2H Bm7  
adjustment process 调整过程；调整程序 3bH'H*2  
adjustment range 调整幅度 aeM+ d`f  
administered exchange rate 受管制汇率 j6 z^Tt12  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &@OT*pNna  
administration expenses 行政费用 x g  
administration fee 手续费；行政费 vX
ZOy%$o  
administration in bankruptcy 破产管理 '_FsvHQ  
administration order 遗产管理令 dkTX  
administrator 管理人；遗产管理人 &n:.k}/P  
administrator of the estate 遗产管理人 =-n}[Y}A  
admission of debt 债项承认书 U!\.]jfS  
admission of proof 接纳债权证明 uHzU-FZ|B  
advance 放贷款项；垫付款项；预支款项；预付款项 GGs}i1m  
advance account 暂支帐目；预付款帐户 fr6fj  
advance compensation 预付补偿金 {hrX'2:ClT  
advance from shareholder 股东垫款 33B]RGq  
advance pending reimbursement 预支以待日后付还 I,vJbvvl!  
advanced economy 先进经济体系 c`w}|d]mC  
advancement 预付；预付财产 ~=l;=7 T  
advances warrant 垫款令 $uVHSH5l  
advancing 贷出 ENs&RZ;  
adverse balance 逆差 t-bB>q#3>  
adverse exchange 逆汇 UySZbmP48  
advertisement addressed to shareholders 在报章刊登的致股东通告 VuZuS6~#J  
advice for collection 托收通知书 V {ddr:]
4  
advice of drawing 提款通知书；汇票通知书 Dp-z[]})1  
advice of payment 付款通知 ]Q)OL  
Advisory Committee [Securities and Futures Commission] F{;((VboN  
谘询委员会〔证券及期货事务监察委员会〕 +VOK%8,p  
Advisory Committee on Diversification 经济多元化谘询委员会 BUXpCxQ  
affidavit 誓章；遗产申报誓章 c 3)jccWTc  
affidavit of no receipt 述明无收款的誓章 R!gEwTk  
affiliate 联号；联营公司；附属公司 w_K1]<Q*  
affiliated company 附属公司；联号；联营公司 .p" xVfi6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $DaNbLV  
affordability 负担能力 \"OG6G_>$  
African Development Bank [AfDB] 非洲开发银行 6mxfLlZ  
after-acquired property 事后取得的财产 ; )@~  
after-hours dealing 市后交易 _F|Ek;y%  
after-tax profit 税后盈利；税后利润；税后溢利 (gWm,fI RZ  
agency agreement 代理协议 1^JS Dd  
agency expenses 代理机构的开支 cU!vsdR3  
agency fee 代理费 [5Mr@f4I  
Agency Law 《代理法》 ~U&AI1t+J  
agent 代理人；承销人 d|Lj~x|  
agent of company 公司代理人 Cjlk  
agent's fee 代理人费；经纪费 ar+9\  
aggregate 总计；总数；总体数字 x7<K<k;s  
aggregate amount 总款额；总额 .Rs^YZF  
aggregate assets and liabilities 总体资产与负债 H8}oIA"b  
aggregate at constant price 按固定价格计算的总体数字 @Qt{jI!  
aggregate demand 总需求 $}<e|3_  
aggregate gross position 总持仓量 k>si5'W  
aggregate limit 总限额 mGg+.PFsM  
aggregate of salaries tax 合计薪俸税 K_Eux rPn  
aggregate performance 总体表现；总体业绩 5MJS ~(  
aggregate supply 总体供应 #BH*Z(  
aggregate surplus 总盈余 Ry6@VQ"NLb  
aggregate total 整体总额 R`E~ZWC4V  
aggregate value 总值；合计价值 $c(nF01  
aggregated basis 合计基准 f\L0xJ  
aggregated net chargeable income 合计应课税入息实额 B>P{A7Q  
aggregation 合并计算；合计；总和 \bvfEP  
aggregation of incomes of husband and wife 夫妇入息合并计算 07{)?1cod4  
aggregation of property 财产的总和 7a<DKB  
agio 差价；贴水 Fd9[pU  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 0*{%=M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )|#sfHv7  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 gT6jYQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ok=hT|}Y  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 5M*:}*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Wt~BU.  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 V+9 MoT?8  
agreement for a settlement 授产协议 CB}2j  
agreement for assignment 转让协议 SSMHoJGm  
agreement for sale 售卖协议；买卖协议 J)p l|I  
agreement for sale and purchase 买卖协议 q9s=~d7  
agreement for the payment of interest 支付利息协议 Jij*x>K>y  
agreement for the repayment of money 还款协议 T</F 0su|  
agreement of reinsurance 再保险协议 6?c7$Y  
Agricultural Bank of China 中国农业银行 NU2;X (z[  
air passenger departure tax 飞机乘客离境税 )MTO
U47U  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #Ki[$bS~6  
airport tax 机场税 Z=vU}S>r|v  
alcohol duty 酒精税 aWF655Fs*  
alienation 让与；让渡；转让 IyG}H}  
alimony 生活费；赡养费 yEE*B:  
All Ordinaries Index [AOI] 所有普通股指数 Zp=U W*g^  
all risks 全险；综合险 }b.%Im<3R  
All Sales Record for Stock Market 《股票市场成交报告》 FJ)$f?=Qd  
Allied Capital Resources Limited 新联财务有限公司 n,WqyNt*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 s`~IUNJ@P  
allocation letter 拨款信件 gV_}
-VvP  
allocation of fund 分配款项；预留款项 4~Q/"hMSkO  
allocation of profit 利润分配；溢利分配 >}6%#CAf  
allocation warrant 拨款令 draN0vf  
allotment 分配；配股 &6nWzF  
allotment notice 股份配售通知；配股通知 ~oY^;/ j  
allotment of shares 股份分配 kc&U'&RgY  
allowable 可获宽免；免税的 \(2sW^fY  
allowable business loss 可扣除的营业亏损 sD#.Oq4&]y  
allowable expenses 可扣税的支出 .U]-j\  
allowance 免税额；津贴；备抵；准备金 49HZ2`Y  
allowance for debts 债项的免税额 pIqeXY  
allowance for depreciation by wear and tear 耗损折旧免税额 c'yxWZEv  
allowance for funeral expenses 殡殓费的免税额 C1 *v,i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r3UUlR/Do  
allowance for repairs and outgoings 修葺及支出方面的免税额 1
/J=uH  
allowance to debtor 给债务人的津贴 9~[Y-cpoi  
alteration of capital 资本更改 I9ep`X6Y  
alternate trustee 候补受托人 <h *4Q  
amalgamation 合并 ER.}CM6{[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k@W1-D?  
ambit of charges 征税范围；收费范围 U&p${IcEm  
amended valuation 经修订的估值 YT(AUS5n  
American Commodities Exchange 美国商品交易所 BLD gt~h#  
American Express Bank Limited 美国运通银行 V1M.JU  
American Stock Exchange 美国证券交易所 +@wDqc  
amortization 摊销 *(DV\.l`  
amount due from banks 存放银行同业的款项 vUM4S26"NT  
amount due from banks abroad 存放海外银行同业的款项 P+/e2Y  
amount due from holding companies 控股公司欠款 C1QA)E['V  
amount due from local banks 存放本港银行同业的款项 0flRh)[J  
amount due to banks 银行同业的存款 [ v*ju!  
amount due to banks abroad 海外银行同业的存款 1yu4emye4  
amount due to holding companies 控股公司存款 [`7ThHX  
amount due to local banks 本港银行同业的存款 20Wg=p9L  
amount due to outport banks 外埠银行同业的存款 cyz3,3\e  
amount for note issue 发行纸币的款额 r*Ca}Z  
amount of bond 担保契据的款额 +QJ#2~pE  
amount of consideration 代价款额 HN|%9{VeB  
amount of contribution 供款数额
& >fQp(f  
amount of indebtedness 负债款额 _.8S&  
amount of principal of the loan 贷款本金额 #AQV(;r7@  
amount of rates chargeable 应征差饷数额 /IMFO:c  
amount of share capital 股本额 0n{=%Q  
amount of sums assured 承保款额 h~zT ydnH  
amount of variation 变动幅度 Ig>(m49d  
amount of vote 拨款数额 Er?&Y,o  
amount payable 应付款额 %1+4_g9  
amount receivable 应收款额 (SAs-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Rnq7LG
y  
analysis 分析 )+9Uoe~6  
ancillary risk 附属风险 $~T4hv :  
annual account 周年帐目；周年帐目报表；年度决算；年结 <wD-qTW  
annual accounting date 年结日期 [/8%3  
annual allowance 每年免税额；年积金；年度津贴；年津 nAdf=D'P  
annual balance 年度余额 $f7l34Sf3  
annual disposable income 每年可动用收入 u]UOSfn  
annual estimates 周年预算 g[4WzDF*  
annual fee 年费 DSn_0D  
annual general meeting 周年大会 kE1TP]|  
annual growth rate 年增率；每年增长率 `VguQl_,gA  
annual long-term supplement 长期个案每年补助金 Otn1wBI  
annual pensionable emolument 可供计算退休金的年薪 m ~$v;?i  
annual report 年报 X!EP$!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8YSAf+{FtK  
annual return 周年报表；周年申报表；每年报税表格 :^h$AWR^f  
Annual Return Rules 《周年报表规则》 -zfR)(zG  
annual review of consumer prices 每年消费物价回顾 LZxNAua  
annual roll-forward basis 逐年延展方式 4BpZJ~(p  
annual salary 年薪 7HYwLG:\~  
annual statement 年度报表；年度决算表 @f3E`8  
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 %d9uTm;  
annuitant 年金受益人 eTcd"Kd/  
annuity 年金 S3Jo>jXS "  
annuity contract 年金合约 @`9]F7h5W  
annuity on human life 人寿年金 wN~_v-~*Q  
antecedent debt 先前的债项 .HABNPNg(  
ante-dated cheque 倒填日期支票 V(!V_Ug9.  
anticipated expenditure 预期开支 $/Uq0U  
anticipated net profit 预期纯利  a0)QH  
anticipated revenue 预期收入 !R`
{ TbN  
anti-inflation measure 反通货膨胀措施 ~*];pV]A[  
anti-inflationary stance 反通货膨胀立场 $6R-5oQ  
apparent deficit 表面赤字 5]:U9ts#  
apparent financial solvency 表面偿债能力 }i&/G+_  
apparent partner 表面合伙人 JNnDts*w  
application for personal assessment 个人入息课税申请书 &mS^ZyG  
application of fund 资金应用 (KZ{^X?a  
application to release as liquidator and to destruct the books of accounts and documents a/xn'"eli  
申请免除清盘人职务及毁灭帐簿与文件 19%imf  
appointed actuary 委任精算师 \1M4Dl5!  
appointed auditor 委任核数师；委任审计师  _;\_l  
appointed trustee 委任的受托人 M/`lM$98:  
appointer 委任人 }W^A*]X  
apportioned pro rata 按比例分摊 ('+d.F[109  
apportionment 分配；分摊 F#5~M<`.o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yyTnL 2Y9  
apportionment formula 分摊方程式 /PXzwP_(A  
apportionment of estate duty 遗产税的分摊 G7/ +ogV  
appraisal 估价；评估 1<aP92/N&  
appreciable growth 可观增长 g2Z`zQA7  
appreciable impact 显着影响 }3WxZv]I}  
appreciable increase 可观增长 aV0"~5  
appreciation 增值；升值 ]\HvKCN}  
appreciation against other currencies 相对其他货币升值 /&JT~M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s_p!43\J  
appreciation tax 增值税  6(R<{{  
appropriation 拨款；拨用；拨付 [AJJSd/:  
appropriation account 拨款帐目 nQ3A~ ()  
Appropriation Bill 拨款法案 :e+jU
5;]3  
appropriation-in-aid system 补助拨款办法 <<O$ G7c  
approved assets 核准资产 *wjrR1#81x  
approved basket stock 认可一篮子证券 -M#Wt`6A  
approved budget 核准预算 $M:*T.3  
approved charitable donation 认可慈善捐款 C\hM =%  
approved charitable institution 认可慈善机构 o.`5D%}i  
approved currency 核准货币；认可货币 sU^1wB Rj  
approved estimates 核准预算 (+hK
%}K>  
approved estimates of expenditure 核准开支预算 KD.]i' d<  
approved overseas insurer 核准海外保险人 y$M%2mh`  
approved overseas trust company 核准海外信托公司 =:U`k0rn!  
approved pooled investment fund 核准汇集投资基金 +:/%3}
`  
approved provident fund scheme 认可公积金计划 :7;@ZEe  
approved provision 核准拨款 H3oFORh  
approved redeemable share 核准可赎回股份 "_?nN"A7  
approved regional stock 认可地区性证券 pEz_qy[#  
approved retirement scheme 认可退休金计划 _+3::j~;m  
approved subordinated loan 核准附属贷款 0JujesUw(  
arbitrage 套戥；套汇；套利 Zx>=t
x}  
arbitrageur 套戥者；套汇者 \o3gKoL%  
arbitrary amount 临时款项 S$-7SEkO+  
arrangement 措施；安排；协定 ba9?(+i$h  
arrears 欠款 ?:9"X$XR  
arrears of pay 欠付薪酬 8
zq=N#x  
arrears of revenue 逾期未收税款；逾期未收的帐项 *|HY>U.  
articles of association 组织章程；组织细则；组织章程细则 eS){1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }c:M^Ff  
ascertainment of profit 确定利润 3Tm+g2w2V8  
"Asia Clear" “亚洲结算系统” [()koU#w.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5SQ8}Or3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [mueZQyI?0  
Asian Development Fund [ADF] 亚洲发展基金 >^{yF~(  
Asian dollar bond 亚洲美元债券 j_j]"ew)  
Asian dollar market 亚洲美元市场 j B{8u&kz)  
Asian dollar rate 亚洲美元利率 F_P~x(X  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3o/[t  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :[d9tm  
asked price 沽盘；喊价；索价；卖方报价 b|(:[nB  
assessable income 应评税入息 |JsZJ9W+J  
assessable loss 应评税亏损 V0Hj8}l;M  
assessable profit 应评税利润 `XDl_E+>l  
assessable value 应评税值 RT8 ?7xFc  
assessed profit 估定利润 G^@5H/)  
assessed value 经评估价值 M)(DZ}  
assessment 评税；评定；估价；评税单 oxtay7fx  
assessment number 评税编号；估价编号 F((4U"   
assessment of additional tax 补加税评税 _)iCa3z  
assessment of performance 业绩评估；实绩评价 An0GPhC  
Assessor 评税主任 {Y1Ck5  
asset price bubbles 资产价格泡沫 tpx2IE  
asset-backed securities 具资产保证的证券 HjwE+:w  
assets accretion 资产增值 b7ZSPXV  
assets and liabilities 资产与负债 #[[ en  
assets betterment statement 资产递增表；资产改进表 tO&^>&;5  
assets lending 实物放款；有抵押贷款 N6TH}~62}  
assets of the company passing on the death 死者去世时转移的公司资产 /g.U&oI]D  
assets pledged as security for liabilities 用作负债抵押的资产 ksm~<;td  
assets portfolio 资产投资组合 ,`sv1xwd  
assets price 资产价格 I( Mm?9F  
assets quality 资产质素 $<OD31T  
assets realization 资产变现 tQ601H>o  
assets refinancing arrangement 资产再集资安排 !H\F2Vxs  
assets securitization 资产证券化 ~F#j#n(=`q  
assets situated outside Hong Kong 在香港以外地方的资产 1x
x}~|F?|  
assets stripping 削减资产；拆卖资产 1B\WA8  
assets value 资产值 0tJZ4(0  
assignee 承让人 tT._VK]o&R  
assignment 转让；转让书；转让契 Ew$C ;&9  
assignment of interest 权益转让 NX&_p!_V  
assignment of letters patent and trade mark 专利证书及商标转让 dQG=G%W  
assignment of property 物业转让；物业转让书 \ 6MCxh6  
assignment right 转让权 bhs _9ivw  
assignor 转让人 gI`m.EH}}N  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >.D4co>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 WfRXP^a  
associate member 附属会员 3iU=c&P  
associated body corporate 相联法人团体 DW3G
 
associated company 相联公司；联属公司 og>uj>H&  
associated corporation 相联法团 4I(Xy]wm  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !TcJ)0   
公认会计师公会〔英国〕 bN=P*hdf  
Association of Futures Exchange Brokers 香港期货经纪协会 [PbOfxxgA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &6k3*dq  
association of underwriters 承保人组织 7PF%76TO  
assumption of control 接管 ,tRj4mx  
assurance 担保；保险；转易；转易书 fd9k?,zM  
assurance of interest 权益的转易 L\iFNT}g`  
at 19XX price 按一九ＸＸ年价格计算 VG~Vs@c(  
at a discount 按赔价计算；按贴水价格计算；打折扣 :MDKC /mC  
at a premium 按溢价计算；按升水价格计算 @KUWxFak  
at call 通知付款；按通知 =WJNWt>  
at constant market price 按固定市价计算 `QY)!$mUIF  
at constant price 按固定价格计算 A_UjC`  
at cost 按成本计算 o<!?7g{  
at current market price 按当时市价计算；按现时市价计算 (Awm9|.{+  
at current price 按当时价格计算；按现时价格计算 G]aOHJ:.  
at factor cost 按要素成本计算；按生产要素成本计算 
kvj#c  
at money-of-the-day price 按付款当日价格计算 U`s{Jm  
at or better 按指定或较佳价位〔买卖指令〕 W(/h Vt  
at par 按面值计算；平价 HLi%%"'  
at sight 见票即付 XB5DPx  
at the close 按收市盘 cl/_JQ&  
at the opening 按开市盘 hFBe,'3M  
attestation 见证；见证条款 ]
}X  
at-the-money option 平价期权 J?$,c4;W2  
attorney 受权人；受托代表人 '4<1 1(U  
attornment 新拥有人承认书 P1f[%1  
attributable profit 可归属利润 -D~%|).
'  
attributable share value 可归属股份价值 |vzl. ^"-  
Auckland Stock Exchange 奥克兰证券交易所 h@wgd~X9  
auction 拍卖 Z5]>pJFq,  
auctioneer 拍卖商 l9H!au=  
audit 审计；核数 7cMv/g^h@  
Audit Commission 审计署 uXl3k:_n  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] An/|+r\  
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〕 3irl (;v  
audit review 帐目审查 '/%H3A#L  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H" 7u7l  
audited account 审计帐目；经审计的帐目 k~z Iy;AZ  
audited annual account 经审计的周年帐目 g#E-pdY  
audited balance sheet 经审计的资产负债表 pI<f) r  
auditor 核数师；核数主任；审计师 l}M!8:UzU  
auditor's certificate 核数师证明书；审计师证明书 o[D9I hs  
auditor's report 核数师报告；审计师报告 Srd4))2/0  
Aussie bond 澳元债券 is@?VklnB  
austerity budget 紧缩预算 5Jnlz@P9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ZSm3XXk  
Australia All Ordinaries Index 澳洲所有普通股票指数 Y\'}a+:@Ph  
Australian Dollar [AUD] 澳元 +x}<IS8  
Australian Options Market 澳大利亚期权市场 Fv`,3aNB  
Australian Securities Commission 澳洲证券事务监察委员会 sW8dPw O  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "tpSg  
Australian Stock Exchange 澳大利亚证券交易所 `5Zz5V  
Austrian Schilling [ATS] 奥地利先令 T^]}Oy@e,J  
authentication 认证；鉴证 Nmh*EAJSy  
authority to purchase 委托购买证；委购书 B4 }bVjs  
authorization 认可；核准；授权；授权书 hehFEyx  
authorization by direction 指示授权 ^T-V^^#(  
authorization by instruction 指令授权 S:ztXhif>  
authorization by warrant 令状授权 sdmT  
authorization of unit trust 单位信托的认可 b5n'=doR/I  
authorized agent 指定代理人 lsNd_7k  
authorized capital 法定资本 iO; 7t@]-  
authorized clerk 出市员 Pj%|\kbNs  
authorized dealer 认可交易商  %D "I  
authorized financial institution 认可财务机构 koi^l`B$  
authorized fund 认可基金 ^5 Tqy(M  
authorized fund house 获授权的基金公司；认可基金公司 63B?.  
authorized institution 认可机构 A&jlizN7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 E8&TO~"a]e  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 , ++ `=o  
authorized insurer 获授权保险人；获认可承保人 >b4eL59  
authorized investment 特准投资项目 !jR=pIfq  
authorized person 获授权人 +^T@sa`[I  
authorized representative 获授权代表 SByW[JE  
authorized share capital 法定股本 @U
}1EC{A  
automated quotation system 自动报价系统 H} g{Cr"Ex  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |LKXOU c  
自动交易系统〔香港期货交易所有限公司〕 DM>eVS3}  
automatic adjustment mechanism 自动调整机制 VVOd]2{  
automatic adjustment system 自动调整系统 3sZ\0P}   
Automatic Clearing House 自动票据交换所 ,s;UfF  
automatic exchange rates accumulation system 自动化汇率累集系统 5l*&>C[(i  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G,w(d@  
automatic teller machine [ATM] 自动柜员机 Thit  
autopay 自动转帐 VY\&8n}e(  
available assets 可用资产 SasJic2M  
available fiscal reserve 现存财政储备 )53y AyP  
available profit 可用利润 du^J2m{f  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *CHX  
average 平均；平均数；海损 _:27]K:  
average basic salary 平均基本薪金 x-3\Ls[I  
average consumer expenditure 平均消费开支；一般消费开支 !%0 *z  
average cost 平均成本 o{[YA}xc  
average cost of land production 增辟土地平均成本 IPo?:1x]s  
average daily turnover 平均每日成交额  ;4~hB  
average daily wage rate 平均每日工资率 W5MTD]J   
average expenditure pattern 平均开支模式 Q]>.b%s[  
average growth rate 平均增长率 1
&Zj  
average net fixed assets 固定资产平均净值 ~&bq0(  
average of relatives 相对价格平均数 12LL48bi  
average price 平均价格 Z#\P&\`1z  
average propensity to consume 平均消费倾向；一般消费倾向 u;c?d!E  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \)|hogI|f  
average rate 平均率 !C:$?oU  
average revenue 平均收入；平均收益 |
$b}L7_  
average stock 平均库存；平均存货 ekCC5P!  
average yearly rent 平均年租 J7p),[>I<  
avoidance of double taxation 避免双重课税 XpJ7o=?W3  
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 Jze:[MYS  
mL: sJf  
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