一些有用的会计术语(也不知道发的地方对不对)A

A: L3AwL)I   
A share Ａ股；甲类股份 +a/o
)C{  
abatement of tax 减税；减扣免税额 GcnY=%L?  
ABN AMRO Bank N.V. 荷兰银行 =FmU]DV  
above-the-line expenditure 线上项目支出；经常预算支出 `xUPML-  
above-the-line receipt 线上项目收入；经常预算收入 9HX+sB M  
ABSA Asia Limited 南非联合亚洲有限公司 Q7|13^|C  
absolute change 绝对数值变更 WM"^#=+
$  
absolute expenditure 实际开支 B
$l`9!,  
absolute guideline figure 绝对准则数字 Gq*)]X{Ua  
absolute interest 绝对权益 R(sM(x5a`  
absolute order of discharge 绝对破产解除令 L2'd
sOn  
absolute profit margin 绝对利润幅度 +,Az\aT/%  
absolute value 实值；绝对值 `a>vPW  
absolutely vested interest 绝对既得权益 ^d80\PXz  
absorbed cost 已吸收成本；已分摊成本 }&DB5M  
absorption 吸收；分摊；合并 (L$~zw5gr  
absorption rate 吸收率；摊配率；分摊率 sg{D
?zl  
ACB Finance Limited 亚洲商业财务有限公司 "Vq]|j,B/c  
acceptable form of reciprocity 合理的互惠条件 Nb~dw;t  
acceptable rate 适当利率；适当汇率 W(h8!}  
acceptance agreement 承兑协议 5vft}f  
acceptance for honour 参加承兑 jJZsBOW[8  
acceptor 承兑人；接受人；受票人 JtpY][}"~3  
acceptor for honour 参加承兑人 "<x~{BN?  
accident insurance 意外保险 Jwd&[ O  
Accident Insurance Association of Hong Kong 香港意外保险公会 |xZcT4  
accident insurance scheme 意外保险计划 iIaT1i4t.  
accident year basis 意外年度基准 ti^v%+r1  
accommodation 通融；贷款 4q13xX  
accommodation bill 通融票据；空头票据 8e!DDh  
accommodation party 汇票代发人 ~AanU1U<  
account balance 帐户余额；帐户结余 \bm6/fhA:  
account book 帐簿 EWIc|b:  
account collected in advance 预收款项 ;#s}b1  
account current book 往来帐簿 [!@oRK
=~  
account of after-acquired property 事后取得的财产报告 P4j8`}&/  
account of defaulter 拖欠帐目 _sR9   
account payable 应付帐款 mO)PJd2ZD  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &3Z. #*  
account receivable 应收帐款 fu<2t$Cn>  
account receivable report 应收帐款报表 +}QBzGW`  
account statement 结单；帐单；会计财务报表 Hpi%9SAM  
account title 帐户名称；会计科目 kt{C7qpD  
accountant's report 会计师报告 /;&+< }
 
Accountant's Report Rules 会计师报告规则 ,LW+7yD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 zL
Q#GF  
Accounting Arrangements 《会计安排》 +Y)#yGUn  
accounting basis 会计基础 s!ZW'`4!z  
accounting by Official Receiver 破产管理署署长呈交的帐目 zk5=Opmvh  
Accounting Circular 《会计通告》 =+`j?1  
accounting class 会计类别 3z)"U  
accounting date 记帐日期；会计结算日期 hiRR+`L%  
accounting for money 款项核算 dA1 C)gLi  
Accounting Officer 会计主任 M6
]0Y@@>  
accounting period 会计报告期；会计期 N3gNOq&  
accounting policy 会计政策；会计方针 E8-fW\!F  
accounting practice 会计惯例
?,:#8.9  
accounting principle 会计准则 +K;Y+ K&;2  
accounting record 会计记录 )ojx_3j8  
accounting report 会计报告 5BHOHw D{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jefNiEE[  
Accounting Society of China 中国会计学会 qA/#IUi)1  
accounting statement 会计报表 5, -pBep<  
accounting system 会计制度；会计系统 2K]IlsMO&  
accounting transaction 会计事项；帐务交易 [Iw>|q<e  
accounting treatment 会计处理 lMBX!9z  
accounting year 会计年度 m\/,cc@,  
accretion 增值；添加 dXiE.Si  
accrual 应计项目；应累算数目
19F ;oFp  
accrual basis 应计制；权责发生制 {jOzap|  
accrual basis accounting 应计制会计；权责发生制会计 L/q]QgCoA  
accrue 应累算；应计 gT(th9'+z  
accrued benefit 应累算利益 "mPSA Z  
accrued charges 应计费用 V)0[`zJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 9DOkQnnc  
accrued expenses 应累算费用 djsz!$  
accrued interest payable 应付利息；应计未付利息 s>jr1~~3O_  
accrued interest receivable 应收利息；应计未收利息 \fK47oV  
accrued right 累算权益 nAo8uWG  
accruing profit 应累算的利润 VY/|WD~"CW  
accumulated fiscal reserve 累积财政储备 }+Rgx@XZ\  
accumulated profit 累积利润；滚存溢利 /a[V!<"R  
accumulated reserve 累积储备 EI1W .V>@  
accumulation of surplus income 累积收益盈余 &|Lh38s@$#  
acquired assets 既得资产 t_dcV%
=  
acquisition 收购；购置；取得 ^IX%dzM  
acquisition cost 购置成本 6FL?4>MZ  
acquisition expenses 购置费用 bz{^h'  
acquisition of 100% interest 收购全部股权 3ty4D2y  
acquisition of control 取得控制权 q&zny2])  
acquisition of fixed assets 购置固定资产 |DN^NhtE  
acquisition of shell “买壳” -$+,]t^GV  
acquisition price 收购价 5>k>L*5J  
act of God 天灾 }m6f^fs}  
acting partner 执事合伙人 tg~A}1o`0  
active market 买卖活跃的市场；交投畅旺的市场；旺市 SQ}S4r  
active partner 积极参与的合伙人 .#*D!;f  
active trading 交投活跃 a9[mZVMgUK  
actual circulation 实际流通 OmB TA=E<  
actual cost 实际成本 -=>sTMWpr  
actual expenditure 实际开支；实际支出 C<_Urnmn  
actual income 实际入息；实际收入；实际收益 -i#J[>=w{C  
actual market 现货市场 kMM'[w  
actual price 现货价；实际价格 d9O:,DKf  
actual profit 实际利润 /@VsqD  
actual quotation 实盘；实际价位；实际报价 pvlDjj}  
actual year basis 按实际年度计算 YWEYHr;%^?  
actuals 实货 Hi^35  
actuarial investigation 精算调查 F8;mYuA  
actuarial principle 精算原则 G'u|Q mb1  
actuarial report 精算师报告 ^f9>l;Lb  
Actuarial Society of Hong Kong 香港精算学会 >tN5vWW  
actuarial valuation 精算师估值 w4UD/zO  
actuary 精算师 ".gNeY6)x  
ad referendum agreement 暂定协议；有待覆核的协定 `19qq]  
ad valorem duty 从价税；按值征税 /iplU  
ad valorem duty system 从价税制 u t$c)_  
ad valorem fee 从价费 j1/+\8Y
  
ad valorem tariff 从价关税 42&v% ;R  
additional allowance 额外免税额 Pb#P`L7OB  
additional amount for unexpired risk 未过期风险的额外款额 GWhE8EDT  
additional assessable profit 补加应评税利润 "?35C !  
additional assessment 补加评税 P>(&glr|  
additional commitment 额外承担 ?ty>}.c t  
additional commitment vote 额外承担拨款 Lbcy:E*g  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SAR= {/  
additional dependent parent allowance 供养父母额外免税额 K*1.'9/  
additional provision 额外拨款 k)cP! %
z  
additional stamp duty 附加印花税 V@[rf<,  
additional tax 补加税罚款；补加税款 z`4c 4h]I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 AotCX7T2T  
adjudged bankrupt 被裁定破产 YScvyh?E  
adjudicated bankrupt 裁定破产人 >TY6O.]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 zEj#arSE4  
adjudication of bankruptcy 裁定破产；宣告破产 nq1 'F
  
adjudication of insolvency 裁定无力偿还债务 c;9.KCpwx  
adjusted actual 经调整的实数；调整后的实数 Jd_;@(Eg=  
adjusted current assets 经调整的流动资产；调整后的流动资产 6kN:*  
adjusted figure 经调整的数字；调整后的数额 `rlk|&T1  
adjusted liabilities 经调整的负债；调整后的负债 8#w)X/  
adjusted loss 经调整的亏损；调整后的亏损 &n:{x}Uc  
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 4jX3lq|  
adjusted profit 经调整的利润；调整后的利润 22&;jpL'?  
adjusted surplus 经调整的盈余额；调整后的盈余额 DN_W.o  
adjusted value 经调整的价值；调整后的价值 \vRd}  
adjustment 调整；修订；理算〔保险〕 T]9m:zX9s  
adjustment centre 调剂中心 O$D?A2eI  
adjustment lag 调整过程的时间差距；调整时差 d|lpec  
adjustment mechanism 调整机制 5Sva}9H  
adjustment of loss 亏损调整 pDl3!m  
adjustment process 调整过程；调整程序 ]JXKZV8$0  
adjustment range 调整幅度 S\*`lJzPM  
administered exchange rate 受管制汇率 'V (,.'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Kr-G{b_Pp  
administration expenses 行政费用 gE])!GMM3  
administration fee 手续费；行政费 Uz dc  
administration in bankruptcy 破产管理 69G`2_eKCp  
administration order 遗产管理令 'xE _Cj  
administrator 管理人；遗产管理人 .iHn5SGA  
administrator of the estate 遗产管理人 UbamB+QT  
admission of debt 债项承认书 :O= \<t  
admission of proof 接纳债权证明 [p;E~-S  
advance 放贷款项；垫付款项；预支款项；预付款项 (Pbg[AY  
advance account 暂支帐目；预付款帐户 {d<;BLA  
advance compensation 预付补偿金 OLC{iD#  
advance from shareholder 股东垫款 8|%^3O 0X  
advance pending reimbursement 预支以待日后付还 2RM+W2!!  
advanced economy 先进经济体系 >znRyQ~bM  
advancement 预付；预付财产 bm% $86  
advances warrant 垫款令 tjT>VwqH  
advancing 贷出 \S~Vx!9w  
adverse balance 逆差 RQB 4s^t
 
adverse exchange 逆汇 [*:6oo98'  
advertisement addressed to shareholders 在报章刊登的致股东通告 tptN6Isuh  
advice for collection 托收通知书 CQh,~  
advice of drawing 提款通知书；汇票通知书 \QE)m<G
Ue  
advice of payment 付款通知 cWyW~Ek  
Advisory Committee [Securities and Futures Commission] \</b4iR)LT  
谘询委员会〔证券及期货事务监察委员会〕 ,#?uJTLH  
Advisory Committee on Diversification 经济多元化谘询委员会 \p{5D`HY  
affidavit 誓章；遗产申报誓章 B=8Iu5m  
affidavit of no receipt 述明无收款的誓章 Xce0~\_A  
affiliate 联号；联营公司；附属公司 Rp7ntI:  
affiliated company 附属公司；联号；联营公司 3I\n_V<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \^7C0R-hX  
affordability 负担能力 UhA"nt0  
African Development Bank [AfDB] 非洲开发银行 r$Co0!.  
after-acquired property 事后取得的财产 ';Zi@f"  
after-hours dealing 市后交易 \.YS%"Vz  
after-tax profit 税后盈利；税后利润；税后溢利 ,to+oSZE  
agency agreement 代理协议 . 8N.l^0,  
agency expenses 代理机构的开支 h.O$]:N  
agency fee 代理费 Mi'8 ~J  
Agency Law 《代理法》 Um#Wu]i  
agent 代理人；承销人 N_:qRpp6i  
agent of company 公司代理人 [ i#zP  
agent's fee 代理人费；经纪费 9z)5Mdf1j  
aggregate 总计；总数；总体数字 dT
,o=8fg  
aggregate amount 总款额；总额 =] *.ZH#h  
aggregate assets and liabilities 总体资产与负债 fd-q3_f  
aggregate at constant price 按固定价格计算的总体数字 cuy1DDl  
aggregate demand 总需求 \+aC"#+0  
aggregate gross position 总持仓量 s(X;Eha  
aggregate limit 总限额 orOt>5}b<  
aggregate of salaries tax 合计薪俸税 9]q:[zm^  
aggregate performance 总体表现；总体业绩 o sKKt?^?  
aggregate supply 总体供应 Aq
3}Ng
 
aggregate surplus 总盈余 -D6exTxh"  
aggregate total 整体总额 B&D}F=U  
aggregate value 总值；合计价值 J9~g|5  
aggregated basis 合计基准 yX~v-N!X  
aggregated net chargeable income 合计应课税入息实额 BcI|:qv|  
aggregation 合并计算；合计；总和 B^g ?=|{  
aggregation of incomes of husband and wife 夫妇入息合并计算 V+O"j^Z_J  
aggregation of property 财产的总和 D_vbSF)  
agio 差价；贴水 N<~ku<nAU  
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》 _%QhOY5tv"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _3ZYtmn.  
《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》 BCA&mi3q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment R?]02Q  
《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》 |P%Jw,}]9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment H)n9O/u  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7Hs%Cc"  
agreement for a settlement 授产协议 c"[cNZo  
agreement for assignment 转让协议 MG.` r{5  
agreement for sale 售卖协议；买卖协议 U*)8G  
agreement for sale and purchase 买卖协议 [UH||qW  
agreement for the payment of interest 支付利息协议 N0r16# -g  
agreement for the repayment of money 还款协议 soQ1X@"0  
agreement of reinsurance 再保险协议 13>0OKg`#
 
Agricultural Bank of China 中国农业银行 k?,1x
~  
air passenger departure tax 飞机乘客离境税 >Z5gSs0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %\:[ o  
airport tax 机场税 o,)?!{k}  
alcohol duty 酒精税 "yS _s  
alienation 让与；让渡；转让 o7$'cn  
alimony 生活费；赡养费 `G}TG(  
All Ordinaries Index [AOI] 所有普通股指数 T \_]^]>  
all risks 全险；综合险 5rU[Tir  
All Sales Record for Stock Market 《股票市场成交报告》 z*!%g[3I  
Allied Capital Resources Limited 新联财务有限公司 Rd#WMo2Xd  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,=[?y
Jy  
allocation letter 拨款信件 WH
j'dodS  
allocation of fund 分配款项；预留款项 Kkm>e{0)AY  
allocation of profit 利润分配；溢利分配 >7QvK3S4%  
allocation warrant 拨款令  A|<jX}  
allotment 分配；配股 v
wxXgk  
allotment notice 股份配售通知；配股通知 sG92XJ  
allotment of shares 股份分配  @fl-3q  
allowable 可获宽免；免税的 'ZDp5pCC;  
allowable business loss 可扣除的营业亏损 1ng!G 7g  
allowable expenses 可扣税的支出 @}}$zv6l,  
allowance 免税额；津贴；备抵；准备金 ^rifRY-,yO  
allowance for debts 债项的免税额 4b98KsYg  
allowance for depreciation by wear and tear 耗损折旧免税额 =4FXBPoQK  
allowance for funeral expenses 殡殓费的免税额 xLK<W"%
0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o!kbK#k  
allowance for repairs and outgoings 修葺及支出方面的免税额 YoBDvV":@  
allowance to debtor 给债务人的津贴 EK6:~  
alteration of capital 资本更改 B><d9d  
alternate trustee 候补受托人 nU7>uU  
amalgamation 合并 &m-PC(W+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wea-zN  
ambit of charges 征税范围；收费范围 RBs-_o+%  
amended valuation 经修订的估值 l1BtI_7p  
American Commodities Exchange 美国商品交易所 t gI{`jS%  
American Express Bank Limited 美国运通银行 21K>`d\  
American Stock Exchange 美国证券交易所 X-K=!pET  
amortization 摊销 n\*!CXc  
amount due from banks 存放银行同业的款项 t*Sa@$p  
amount due from banks abroad 存放海外银行同业的款项 1Q<^8N)pf  
amount due from holding companies 控股公司欠款 F8jd'OR  
amount due from local banks 存放本港银行同业的款项 TQpfQ  
amount due to banks 银行同业的存款 ~*z% e*EL  
amount due to banks abroad 海外银行同业的存款 &"&Z #llb  
amount due to holding companies 控股公司存款 Qz5sxi  
amount due to local banks 本港银行同业的存款 _>(^tCo  
amount due to outport banks 外埠银行同业的存款 ,,%i;  
amount for note issue 发行纸币的款额 TN+iA~kQ  
amount of bond 担保契据的款额 zzTfYf)  
amount of consideration 代价款额 ,(qRc(Ho  
amount of contribution 供款数额 ?!A7rb/tj  
amount of indebtedness 负债款额 l;R%= P?'F  
amount of principal of the loan 贷款本金额 HN=V"a  
amount of rates chargeable 应征差饷数额 ,':fu  
amount of share capital 股本额 I&}L*Z?`  
amount of sums assured 承保款额 TC!Yb_H}gN  
amount of variation 变动幅度 ORe(]I`Z  
amount of vote 拨款数额 Ugu[|,  
amount payable 应付款额 v1o#1;  
amount receivable 应收款额 }vxw*8d?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U}yW<#$+  
analysis 分析 G&D7a
/G\  
ancillary risk 附属风险 H?<N.Dq  
annual account 周年帐目；周年帐目报表；年度决算；年结 g
d%NkxmW  
annual accounting date 年结日期 <*16(!k0  
annual allowance 每年免税额；年积金；年度津贴；年津 60P#,o@G  
annual balance 年度余额 K28+]qy[  
annual disposable income 每年可动用收入 s.bc>E0  
annual estimates 周年预算 '&x#rjo#  
annual fee 年费 1O/+
8yw  
annual general meeting 周年大会 U 9_9l7&r  
annual growth rate 年增率；每年增长率 fkuLj%R  
annual long-term supplement 长期个案每年补助金 B~]k#Ot)  
annual pensionable emolument 可供计算退休金的年薪 EYtL_hNp}I  
annual report 年报 .`HYA*8_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Yw4n-0g  
annual return 周年报表；周年申报表；每年报税表格 z.7cy@N6  
Annual Return Rules 《周年报表规则》 F_w Z"e6  
annual review of consumer prices 每年消费物价回顾 Lm*e5JnV  
annual roll-forward basis 逐年延展方式 od IV:(  
annual salary 年薪 h].<t&  
annual statement 年度报表；年度决算表 wW7eT~w  
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 +c(zo4nZ  
annuitant 年金受益人 {@eJtF+2  
annuity 年金 `IP/d  
annuity contract 年金合约 $+P>~X)  
annuity on human life 人寿年金 S|SV$_ (  
antecedent debt 先前的债项 }#L^!\V}  
ante-dated cheque 倒填日期支票 )m`<H>[Eb=  
anticipated expenditure 预期开支 wT;0w3.Z  
anticipated net profit 预期纯利 C"6?bg5N  
anticipated revenue 预期收入 zz+$=(T:M  
anti-inflation measure 反通货膨胀措施 JLnH&(O  
anti-inflationary stance 反通货膨胀立场 ~Mx!
^  
apparent deficit 表面赤字 ?3nR  
apparent financial solvency 表面偿债能力 h]Wr [v  
apparent partner 表面合伙人 )Ub_@)X3%l  
application for personal assessment 个人入息课税申请书 O{QA  
application of fund 资金应用 1;C+$  
application to release as liquidator and to destruct the books of accounts and documents iIMd!Q.)@  
申请免除清盘人职务及毁灭帐簿与文件 3vuivU.3  
appointed actuary 委任精算师 Z'4./  
appointed auditor 委任核数师；委任审计师 P^A!.}d  
appointed trustee 委任的受托人 !Y$h"<M  
appointer 委任人 cv?06x{  
apportioned pro rata 按比例分摊 R9'b-5q  
apportionment 分配；分摊 5~r33L%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <vUbv  
apportionment formula 分摊方程式 wfNk=)^$  
apportionment of estate duty 遗产税的分摊 
k,85Y$`'  
appraisal 估价；评估 ?%O(mC]u&  
appreciable growth 可观增长 fa++MNf}3  
appreciable impact 显着影响 kqM045W7  
appreciable increase 可观增长 W }8'Pf  
appreciation 增值；升值 T^Y([23  
appreciation against other currencies 相对其他货币升值 6N",-c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v>$'iT~l  
appreciation tax 增值税 <D:.(AUeO  
appropriation 拨款；拨用；拨付 v9:9E|,U+  
appropriation account 拨款帐目 ,24p%KJ*X  
Appropriation Bill 拨款法案 T;L>;E>B  
appropriation-in-aid system 补助拨款办法 gG]Eeu+z   
approved assets 核准资产 >d,jKlh^.%  
approved basket stock 认可一篮子证券 :K-~fA%kt?  
approved budget 核准预算 A;*d}Xe&J  
approved charitable donation 认可慈善捐款 spdvZU=}  
approved charitable institution 认可慈善机构 jE}33"  
approved currency 核准货币；认可货币 %5eY'  
approved estimates 核准预算 23c 8  
approved estimates of expenditure 核准开支预算 -db
_E#  
approved overseas insurer 核准海外保险人 JBi*P.79^  
approved overseas trust company 核准海外信托公司 .$qnZWcgG  
approved pooled investment fund 核准汇集投资基金 |2RC#]/-Y  
approved provident fund scheme 认可公积金计划 :
[O 8  
approved provision 核准拨款 jFA
SX2.p  
approved redeemable share 核准可赎回股份 EH256f(&  
approved regional stock 认可地区性证券 L\@I*QP  
approved retirement scheme 认可退休金计划 [3(74  
approved subordinated loan 核准附属贷款 ?\t#1"d  
arbitrage 套戥；套汇；套利 VKq=7^W  
arbitrageur 套戥者；套汇者 U^Q:Y}^  
arbitrary amount 临时款项 g+pml*LJ  
arrangement 措施；安排；协定 *1v[kWa?  
arrears 欠款 bmfI~8  
arrears of pay 欠付薪酬 /W>iJfx  
arrears of revenue 逾期未收税款；逾期未收的帐项 #~7ip\Uf[  
articles of association 组织章程；组织细则；组织章程细则 ?AJKBW^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YL]Z<%aKt  
ascertainment of profit 确定利润 `8AR_7i  
"Asia Clear" “亚洲结算系统” iPd[l{85Z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wgamshm"d  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |N%fMPKa  
Asian Development Fund [ADF] 亚洲发展基金 %kS(LlL+6  
Asian dollar bond 亚洲美元债券 U*22h` S  
Asian dollar market 亚洲美元市场 ^>jwh  
Asian dollar rate 亚洲美元利率 NWMFtT  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Nv(9N-9r  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 a0D%k:k5  
asked price 沽盘；喊价；索价；卖方报价 ,Wk?I%>  
assessable income 应评税入息 9y<*8bI  
assessable loss 应评税亏损 $npT[~U5  
assessable profit 应评税利润 M luVx'  
assessable value 应评税值 f@Zszt  
assessed profit 估定利润 [co% :xJu  
assessed value 经评估价值 thifRd$4  
assessment 评税；评定；估价；评税单 n[G&ksQI  
assessment number 评税编号；估价编号 :
I+Gu*0WD  
assessment of additional tax 补加税评税 ?d{Na=O\  
assessment of performance 业绩评估；实绩评价 P} 0%-JC  
Assessor 评税主任 L)@?e?9  
asset price bubbles 资产价格泡沫 <Bw^!.jAF  
asset-backed securities 具资产保证的证券 45,1-? -!  
assets accretion 资产增值 7f0lQ  
assets and liabilities 资产与负债 yCVI\y\B  
assets betterment statement 资产递增表；资产改进表 KG|n  
assets lending 实物放款；有抵押贷款 ^eo|P~w g  
assets of the company passing on the death 死者去世时转移的公司资产 y:~ZLTAv  
assets pledged as security for liabilities 用作负债抵押的资产 Hn5|B 3vN  
assets portfolio 资产投资组合 Cjc6d4~  
assets price 资产价格 r76
J N  
assets quality 资产质素 +yk24 `>  
assets realization 资产变现 =;2%a(  
assets refinancing arrangement 资产再集资安排 DAcQz4T`  
assets securitization 资产证券化 :h\Q;?  
assets situated outside Hong Kong 在香港以外地方的资产 !cO]<CWPq  
assets stripping 削减资产；拆卖资产 AiEd!u.  
assets value 资产值 WtG~('g>&  
assignee 承让人 Fcd3H$Na;  
assignment 转让；转让书；转让契 Ye2 {f"F  
assignment of interest 权益转让 F'4w;-ax  
assignment of letters patent and trade mark 专利证书及商标转让 Y }$/e  
assignment of property 物业转让；物业转让书 c:<005\Bg  
assignment right 转让权 lij.N)E  
assignor 转让人 5,_u/5Y4  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ==3dEJS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z4S!NDMm~  
associate member 附属会员 &PYK8}pBk3  
associated body corporate 相联法人团体 ++6`sMJ  
associated company 相联公司；联属公司 pA9+Cr!0Q  
associated corporation 相联法团 *>|gxM8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $c]fPt"i  
公认会计师公会〔英国〕 5*lT.  
Association of Futures Exchange Brokers 香港期货经纪协会 H`1{_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 VH9dleZ  
association of underwriters 承保人组织 H*ow\ Ct  
assumption of control 接管 fVF2-Rh=  
assurance 担保；保险；转易；转易书 q8/MMKCbX  
assurance of interest 权益的转易 F Sw\_[^CQ  
at 19XX price 按一九ＸＸ年价格计算 _FH`pv  
at a discount 按赔价计算；按贴水价格计算；打折扣 [x+FcXb  
at a premium 按溢价计算；按升水价格计算 gp>3I!bo[K  
at call 通知付款；按通知 {1UQ/_  
at constant market price 按固定市价计算 1_9<3,7  
at constant price 按固定价格计算 }
=<  
at cost 按成本计算 ,K)_OVB  
at current market price 按当时市价计算；按现时市价计算 ,\_1w  
at current price 按当时价格计算；按现时价格计算 kD=WO4}  
at factor cost 按要素成本计算；按生产要素成本计算 W42iu"@  
at money-of-the-day price 按付款当日价格计算 R3x3]]D  
at or better 按指定或较佳价位〔买卖指令〕 a1EOJ^}0  
at par 按面值计算；平价 vdAr|4^qB  
at sight 见票即付 #M9~L[nFS  
at the close 按收市盘 U{2BVqM  
at the opening 按开市盘 (}Z@R#njH  
attestation 见证；见证条款
^E;kgED5  
at-the-money option 平价期权 >3p\m  
attorney 受权人；受托代表人 \pPY37l  
attornment 新拥有人承认书 Ag9vU7  
attributable profit 可归属利润 ) i;1*jK  
attributable share value 可归属股份价值 .nrMfl_  
Auckland Stock Exchange 奥克兰证券交易所 wH>a~C:  
auction 拍卖 ~xkeuU  
auctioneer 拍卖商 QoI3>Oj=  
audit 审计；核数 @$ne{2J3  
Audit Commission 审计署 wxK
X{Bs  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ??^5;P{yx  
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〕 Ka
PAa:Q  
audit review 帐目审查 o} J&E{Tk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ZInpMp  
audited account 审计帐目；经审计的帐目 x-$&g*<  
audited annual account 经审计的周年帐目 4w*Skl=F}  
audited balance sheet 经审计的资产负债表 <^&ehy:7y  
auditor 核数师；核数主任；审计师 CyJEY-  
auditor's certificate 核数师证明书；审计师证明书 T$>WE= Y  
auditor's report 核数师报告；审计师报告 `g(Y*uCp  
Aussie bond 澳元债券 h{%nC>m;  
austerity budget 紧缩预算 <CS(c|7  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
zwhe  
Australia All Ordinaries Index 澳洲所有普通股票指数 ?M8dP%
&r  
Australian Dollar [AUD] 澳元 6/5YjO|a  
Australian Options Market 澳大利亚期权市场 Y\D!/T  
Australian Securities Commission 澳洲证券事务监察委员会 yMG1XEhuG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 bWH&P/>  
Australian Stock Exchange 澳大利亚证券交易所 t)~"4]{*}D  
Austrian Schilling [ATS] 奥地利先令 Y1OCLnK~  
authentication 认证；鉴证 v&9y4\j  
authority to purchase 委托购买证；委购书 QX!-B  
authorization 认可；核准；授权；授权书 C
Nih6R  
authorization by direction 指示授权 =b%MXT  
authorization by instruction 指令授权 E%yNa]\P  
authorization by warrant 令状授权 *{YlN}vA  
authorization of unit trust 单位信托的认可 ,kiv>{  
authorized agent 指定代理人 (jnQ -  
authorized capital 法定资本 bfFeBBi  
authorized clerk 出市员 P
Y_u/<u  
authorized dealer 认可交易商 N nRD|A  
authorized financial institution 认可财务机构 ^hG-~z<  
authorized fund 认可基金 lNy.g{2f<m  
authorized fund house 获授权的基金公司；认可基金公司 'KP@W9j  
authorized institution 认可机构 E-4b[xNj*+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 sQ=]NF)\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ghu#XJB?  
authorized insurer 获授权保险人；获认可承保人 9Z|jxy  
authorized investment 特准投资项目 p?*Q- f  
authorized person 获授权人 ]%hn`ZJ  
authorized representative 获授权代表 s6H]J{1F  
authorized share capital 法定股本 RM]\+BK  
automated quotation system 自动报价系统 fFMlDg[];  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2L:_rR#w  
自动交易系统〔香港期货交易所有限公司〕 a+[RS]le  
automatic adjustment mechanism 自动调整机制 HU1h8E$-  
automatic adjustment system 自动调整系统 n
3T>QgK  
Automatic Clearing House 自动票据交换所 <Q3oT  
automatic exchange rates accumulation system 自动化汇率累集系统 RU'=ERYC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q]\:P.x!>
 
automatic teller machine [ATM] 自动柜员机 fX(3H1$"  
autopay 自动转帐 {'NZ.  
available assets 可用资产 ls_'')yp  
available fiscal reserve 现存财政储备 cL-[ZvyVX  
available profit 可用利润 }QN1|mP2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 JUsQ,ETn  
average 平均；平均数；海损 >NO[UX%yP  
average basic salary 平均基本薪金 D|lzGt  
average consumer expenditure 平均消费开支；一般消费开支 Y#]+Tm(+  
average cost 平均成本 -j+UMlkB  
average cost of land production 增辟土地平均成本 4~ q5,^kgB  
average daily turnover 平均每日成交额 dV*]f$wQ  
average daily wage rate 平均每日工资率 +dWDxguE{w  
average expenditure pattern 平均开支模式 Y4OPEo5o  
average growth rate 平均增长率 e{h<g>7  
average net fixed assets 固定资产平均净值 ++bf#qS<8D  
average of relatives 相对价格平均数 v6[!o<@"a  
average price 平均价格 c%^7!FSg  
average propensity to consume 平均消费倾向；一般消费倾向 7G:s2432  
average propensity to save 平均储蓄倾向；一般储蓄倾向 AhCW'.  
average rate 平均率 |+"<wEKI  
average revenue 平均收入；平均收益 niiA7Ux  
average stock 平均库存；平均存货 ySk R>y  
average yearly rent 平均年租 sz5MH!/PJ  
avoidance of double taxation 避免双重课税 fWCo;4<5?  
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 ~<P 0]ju  
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