一些有用的会计术语(也不知道发的地方对不对)A

A: \GijNn9ah  
A share Ａ股；甲类股份 Nk lz_
]  
abatement of tax 减税；减扣免税额 n~1tm  
ABN AMRO Bank N.V. 荷兰银行 b34zhZ  
above-the-line expenditure 线上项目支出；经常预算支出 }G>v]bV0V  
above-the-line receipt 线上项目收入；经常预算收入 Ez06:]Jd  
ABSA Asia Limited 南非联合亚洲有限公司 c[(yU#@  
absolute change 绝对数值变更 /#-,R,Q  
absolute expenditure 实际开支 o/t
Vcv  
absolute guideline figure 绝对准则数字 C-s>1\I  
absolute interest 绝对权益 3+CSQb
8  
absolute order of discharge 绝对破产解除令 8fJR{jD(s  
absolute profit margin 绝对利润幅度 /~H[= Pf  
absolute value 实值；绝对值 /[\6oa  
absolutely vested interest 绝对既得权益 <u6
c2!I{  
absorbed cost 已吸收成本；已分摊成本 MZCL:#  
absorption 吸收；分摊；合并 .@y{
)/  
absorption rate 吸收率；摊配率；分摊率 bWGyLo,  
ACB Finance Limited 亚洲商业财务有限公司 6@"Vqm|HD  
acceptable form of reciprocity 合理的互惠条件 @IEI%vH  
acceptable rate 适当利率；适当汇率 >|l;*Kw,/P  
acceptance agreement 承兑协议 X4d Xm>*?=  
acceptance for honour 参加承兑 gbYLA a  
acceptor 承兑人；接受人；受票人 >]>0KQfO  
acceptor for honour 参加承兑人 J}x>~?W  
accident insurance 意外保险 4^ c!_K&&  
Accident Insurance Association of Hong Kong 香港意外保险公会 9b?
i G  
accident insurance scheme 意外保险计划 [Xxw]C6\>(  
accident year basis 意外年度基准 e(?:g@]-r  
accommodation 通融；贷款 5Z* b(R  
accommodation bill 通融票据；空头票据 |$YyjYK  
accommodation party 汇票代发人 BhqhyX\D&y  
account balance 帐户余额；帐户结余 \w{@u)h  
account book 帐簿 xL9:4'I  
account collected in advance 预收款项 ,]0S4h67  
account current book 往来帐簿 17e=GL  
account of after-acquired property 事后取得的财产报告 l_^T&xq8  
account of defaulter 拖欠帐目 Oamv9RyDvC  
account payable 应付帐款 Kg4QT/0VA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zt7_r`#z  
account receivable 应收帐款 hNH.G(l0  
account receivable report 应收帐款报表 x7vq?fP0n  
account statement 结单；帐单；会计财务报表 XxmJP5  
account title 帐户名称；会计科目 /yLzDCKn  
accountant's report 会计师报告 aXRv}WO$>k  
Accountant's Report Rules 会计师报告规则 _aVJ$N.  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /)sDnJ1r  
Accounting Arrangements 《会计安排》 /0Z|+L9Jo  
accounting basis 会计基础 zl0;84:H  
accounting by Official Receiver 破产管理署署长呈交的帐目 5){tBK|  
Accounting Circular 《会计通告》 zx ct(  
accounting class 会计类别 X7e>Z)l  
accounting date 记帐日期；会计结算日期 qIB>6bv#x  
accounting for money 款项核算 6kP7  
Accounting Officer 会计主任
&foD&  
accounting period 会计报告期；会计期 }$^]dn@  
accounting policy 会计政策；会计方针 %p<$|'  
accounting practice 会计惯例 CT|z[^  
accounting principle 会计准则 (F/HU"C  
accounting record 会计记录 P;j&kuW|zL  
accounting report 会计报告 :lgHL3yl  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 EC<5M5Lc  
Accounting Society of China 中国会计学会 q_-ma_F#s  
accounting statement 会计报表 -<8B,  
accounting system 会计制度；会计系统 YkSuwx@5_q  
accounting transaction 会计事项；帐务交易 ZH\0=l)  
accounting treatment 会计处理 nHrP>zN  
accounting year 会计年度 :_>\DJ'>  
accretion 增值；添加 KA`0g=  
accrual 应计项目；应累算数目 \^Ep>Pq`]  
accrual basis 应计制；权责发生制 9X!ET!  
accrual basis accounting 应计制会计；权责发生制会计 $2Kau 1  
accrue 应累算；应计 iwvt%7  
accrued benefit 应累算利益 PoJmW^:}  
accrued charges 应计费用 Sbp  
accrued cumulative preference share dividend 应累算的累积优先股股息 aD+0\I[x  
accrued expenses 应累算费用 z9^c]U U)E  
accrued interest payable 应付利息；应计未付利息 Cy`26[E$S  
accrued interest receivable 应收利息；应计未收利息 F|,6N/;!W  
accrued right 累算权益 v}Z9+ yRC2  
accruing profit 应累算的利润 [w,(EE   
accumulated fiscal reserve 累积财政储备 }6<)yW}U  
accumulated profit 累积利润；滚存溢利 h5x*NM1Ih  
accumulated reserve 累积储备 {W-5:~?"  
accumulation of surplus income 累积收益盈余 Dh2#$[/@1  
acquired assets 既得资产 3Hs$]nQ_X  
acquisition 收购；购置；取得 kzMa+(fu  
acquisition cost 购置成本 YbzM6u2  
acquisition expenses 购置费用 j+$M?Z^  
acquisition of 100% interest 收购全部股权 oE$hqd s  
acquisition of control 取得控制权 Jth=.9mrM  
acquisition of fixed assets 购置固定资产 :]yg  
acquisition of shell “买壳” `Uv)Sf{  
acquisition price 收购价 DTPay1]6  
act of God 天灾 8}bZ[  
acting partner 执事合伙人  -H`\? R  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]\7lbLv  
active partner 积极参与的合伙人 9MT? .q  
active trading 交投活跃 JfbKf~g  
actual circulation 实际流通 L1rwIOgq^  
actual cost 实际成本 `{DG;J03[  
actual expenditure 实际开支；实际支出 yji>*XG  
actual income 实际入息；实际收入；实际收益 ?<! nm&~  
actual market 现货市场  O)O
Uy  
actual price 现货价；实际价格 21ViHV  
actual profit 实际利润 7 %3<~'v[  
actual quotation 实盘；实际价位；实际报价 vmvFBzLR  
actual year basis 按实际年度计算 ZBF1rx?  
actuals 实货 $Y6 3!*  
actuarial investigation 精算调查 V`by*s  
actuarial principle 精算原则 7^Na9]PY  
actuarial report 精算师报告 ~> PgJ^G  
Actuarial Society of Hong Kong 香港精算学会 NIaF5z  
actuarial valuation 精算师估值 YwGHG{?e  
actuary 精算师 lu]o34  
ad referendum agreement 暂定协议；有待覆核的协定 TMqY4;UeL  
ad valorem duty 从价税；按值征税 7(NXCAO81  
ad valorem duty system 从价税制 A?DB#-z.r  
ad valorem fee 从价费 t=Jm|wJnUA  
ad valorem tariff 从价关税 3|zgDA  
additional allowance 额外免税额 6%E~p0)i%  
additional amount for unexpired risk 未过期风险的额外款额 nx B32  
additional assessable profit 补加应评税利润 k}HQq_Y(<  
additional assessment 补加评税 vu<#wW*9  
additional commitment 额外承担 _|X7 n~  
additional commitment vote 额外承担拨款 n08; <  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;Xyte  
additional dependent parent allowance 供养父母额外免税额 BB63xEx  
additional provision 额外拨款 .9OFryo  
additional stamp duty 附加印花税 IfMpY;ow=  
additional tax 补加税罚款；补加税款 +1/b^Ac  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +qhnP$vIe  
adjudged bankrupt 被裁定破产 JD
]OIh  
adjudicated bankrupt 裁定破产人 1Fs-0)s8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 i|S:s  
adjudication of bankruptcy 裁定破产；宣告破产 p0Gk j-  
adjudication of insolvency 裁定无力偿还债务 b~*i91)\  
adjusted actual 经调整的实数；调整后的实数 F?cq'd  
adjusted current assets 经调整的流动资产；调整后的流动资产 PyFj@n  
adjusted figure 经调整的数字；调整后的数额 'PpZ/ry$  
adjusted liabilities 经调整的负债；调整后的负债 srK53vKMHW  
adjusted loss 经调整的亏损；调整后的亏损 =-Nsc1&  
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 ;\x~'@  
adjusted profit 经调整的利润；调整后的利润 Hx
Z.OZbR  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;SKcbws  
adjusted value 经调整的价值；调整后的价值 LQqfi ~  
adjustment 调整；修订；理算〔保险〕 q? 9GrwL8F  
adjustment centre 调剂中心
]IS;\~  
adjustment lag 调整过程的时间差距；调整时差 4%J|DcY2  
adjustment mechanism 调整机制 &wjB{%  
adjustment of loss 亏损调整 NF mc>0-  
adjustment process 调整过程；调整程序 p,;mYms  
adjustment range 调整幅度 {]`p&@  
administered exchange rate 受管制汇率 U<[jT=L  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Oc~aW3*A(  
administration expenses 行政费用 B6MkF"J<  
administration fee 手续费；行政费 3fp> 4;ym'  
administration in bankruptcy 破产管理 m2O&2[g  
administration order 遗产管理令 UOt8Q0)}  
administrator 管理人；遗产管理人 nvt$F%+  
administrator of the estate 遗产管理人 k;Hnu  
admission of debt 债项承认书 4H-j .|e  
admission of proof 接纳债权证明 kYlg4 .~M  
advance 放贷款项；垫付款项；预支款项；预付款项 oRq3 pO}f  
advance account 暂支帐目；预付款帐户 .,M;hu
Rg  
advance compensation 预付补偿金 _*E!gPO  
advance from shareholder 股东垫款 #ib^Kg  
advance pending reimbursement 预支以待日后付还 c+2sT3).D  
advanced economy 先进经济体系 a+Ab]m8`  
advancement 预付；预付财产 63M=,0-Qt  
advances warrant 垫款令 9B=1Yr[  
advancing 贷出 ertBuU  
adverse balance 逆差 5un^yRMB-  
adverse exchange 逆汇 g<a<*)&  
advertisement addressed to shareholders 在报章刊登的致股东通告 _mk5^u/u  
advice for collection 托收通知书 1TZPef^y  
advice of drawing 提款通知书；汇票通知书 +s~.A_7)  
advice of payment 付款通知 H^ BYd%-  
Advisory Committee [Securities and Futures Commission] xA #H0?a]  
谘询委员会〔证券及期货事务监察委员会〕 smup,RNZRX  
Advisory Committee on Diversification 经济多元化谘询委员会 6D/tK|  
affidavit 誓章；遗产申报誓章
x8\<qh*:  
affidavit of no receipt 述明无收款的誓章 h e&V# #  
affiliate 联号；联营公司；附属公司 8+&JQ"UaB  
affiliated company 附属公司；联号；联营公司 Hb!6ZEmN%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8TPN#"  
affordability 负担能力 Qxt@V  
African Development Bank [AfDB] 非洲开发银行  D:JS)+]  
after-acquired property 事后取得的财产 9i%9  
after-hours dealing 市后交易 wf
9z"B  
after-tax profit 税后盈利；税后利润；税后溢利 +EkW>$  
agency agreement 代理协议 sV2iITFp  
agency expenses 代理机构的开支  ;:OsSq&  
agency fee 代理费 FN?3XNp.  
Agency Law 《代理法》 5I' d PNf  
agent 代理人；承销人 QVtM.oi!Q  
agent of company 公司代理人 au$"B/  
agent's fee 代理人费；经纪费 ^npJUa  
aggregate 总计；总数；总体数字 }C,O
  
aggregate amount 总款额；总额 ;Z9IZ~  
aggregate assets and liabilities 总体资产与负债 B4Lx{uno  
aggregate at constant price 按固定价格计算的总体数字 ,S!w'0k|n  
aggregate demand 总需求 CW`
!}yu%  
aggregate gross position 总持仓量 f Iy]/  
aggregate limit 总限额 >emcJVYV`[  
aggregate of salaries tax 合计薪俸税 @;Y~frT  
aggregate performance 总体表现；总体业绩 _u5dC   
aggregate supply 总体供应 /S~m)$vu  
aggregate surplus 总盈余 A,#2^dR  
aggregate total 整体总额 SaO3zz@L  
aggregate value 总值；合计价值 {rXs:N@  
aggregated basis 合计基准 61@EDIYPc  
aggregated net chargeable income 合计应课税入息实额 yZ3nRiuRT  
aggregation 合并计算；合计；总和 RH[+1z8  
aggregation of incomes of husband and wife 夫妇入息合并计算 JE;+T[I  
aggregation of property 财产的总和 %e_"CS  
agio 差价；贴水 H l<$a"K7\  
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$F*3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  'Cc(3  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 d8OL!Rk  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ROdK8*jL  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 _^\$"nw  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ][7p+IsB  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 F]_cbM{8/  
agreement for a settlement 授产协议 a$JLc a  
agreement for assignment 转让协议 \ZH&LPAY  
agreement for sale 售卖协议；买卖协议 qZ X/@Yxz  
agreement for sale and purchase 买卖协议 DC:)Ysuj  
agreement for the payment of interest 支付利息协议 E\th%q,mG  
agreement for the repayment of money 还款协议 s 3r=mp{  
agreement of reinsurance 再保险协议 4c159wsnQ  
Agricultural Bank of China 中国农业银行 fn}UBzED\  
air passenger departure tax 飞机乘客离境税 DtF}QvA  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D7?C  
airport tax 机场税 P8I*dvu _  
alcohol duty 酒精税
zoZH[a`H  
alienation 让与；让渡；转让 FWY2s(5p  
alimony 生活费；赡养费 X_?97iXjx  
All Ordinaries Index [AOI] 所有普通股指数 ,>v9 Y#U  
all risks 全险；综合险 o1+]6s+j}  
All Sales Record for Stock Market 《股票市场成交报告》 ~1sl.8tF  
Allied Capital Resources Limited 新联财务有限公司 ygt)7f5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %=y3  
allocation letter 拨款信件 Q}]
kw}b  
allocation of fund 分配款项；预留款项 j],.`Y  
allocation of profit 利润分配；溢利分配 1Z8oN3  
allocation warrant 拨款令 ] Nipo'N;  
allotment 分配；配股 aZ`agsofk  
allotment notice 股份配售通知；配股通知 $VIq)s2az|  
allotment of shares 股份分配 I]1Hi?A2  
allowable 可获宽免；免税的 |9$'?4F  
allowable business loss 可扣除的营业亏损 5V8C+k)  
allowable expenses 可扣税的支出 j88sE MZ  
allowance 免税额；津贴；备抵；准备金 Fxx2vTV4ag  
allowance for debts 债项的免税额 /+O8A}  
allowance for depreciation by wear and tear 耗损折旧免税额 B?Sfcq-  
allowance for funeral expenses 殡殓费的免税额 1R9?[RE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F@roQQu  
allowance for repairs and outgoings 修葺及支出方面的免税额 Nj&%xe>].  
allowance to debtor 给债务人的津贴 ^|(4j_.(e  
alteration of capital 资本更改 pY#EXZ#   
alternate trustee 候补受托人 ;XQ lj?:  
amalgamation 合并 KXCmCn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q9tE^d+%  
ambit of charges 征税范围；收费范围 ^QR'yt3e  
amended valuation 经修订的估值 ;o459L>sW  
American Commodities Exchange 美国商品交易所 Kg-X]yu*0  
American Express Bank Limited 美国运通银行 i9U_r._qj;  
American Stock Exchange 美国证券交易所 l0xFt ~l  
amortization 摊销 LlY*r+Cgl1  
amount due from banks 存放银行同业的款项 }(EOQ2TI  
amount due from banks abroad 存放海外银行同业的款项 /C2f;h(1  
amount due from holding companies 控股公司欠款 WTs[Sud/  
amount due from local banks 存放本港银行同业的款项 G11.6]?Gg  
amount due to banks 银行同业的存款 \&)W#8V  
amount due to banks abroad 海外银行同业的存款 #gJ~ {tA:  
amount due to holding companies 控股公司存款 8Flf,"a  
amount due to local banks 本港银行同业的存款 l5]oS?>y  
amount due to outport banks 外埠银行同业的存款 Er1u1@  
amount for note issue 发行纸币的款额 u;qMo`-  
amount of bond 担保契据的款额 ~
(OIo7#;  
amount of consideration 代价款额 rGGepd  
amount of contribution 供款数额 05I39/T%  
amount of indebtedness 负债款额 A=
]F_  
amount of principal of the loan 贷款本金额 - :z5m+  
amount of rates chargeable 应征差饷数额 4@iJ|l  
amount of share capital 股本额 G5y  
amount of sums assured 承保款额 cGzYW~K  
amount of variation 变动幅度 C_ZD<UPA\  
amount of vote 拨款数额 H-KwkH`L4  
amount payable 应付款额 _D,f4.R  
amount receivable 应收款额 mX.3R+t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VD3MJ8!w  
analysis 分析 %7d@+ .  
ancillary risk 附属风险 m&0BbyE.z  
annual account 周年帐目；周年帐目报表；年度决算；年结 G_N-}J>EP  
annual accounting date 年结日期 W)msaq,  
annual allowance 每年免税额；年积金；年度津贴；年津 ~.9o{?pbG  
annual balance 年度余额 G,|]a#w&v.  
annual disposable income 每年可动用收入 B~g05`s  
annual estimates 周年预算 |$?Ux,(6  
annual fee 年费 pQ^,.[[  
annual general meeting 周年大会 TKu68/\)  
annual growth rate 年增率；每年增长率 BRXb<M^;_  
annual long-term supplement 长期个案每年补助金 KSB_%OI1  
annual pensionable emolument 可供计算退休金的年薪 }>X\"  
annual report 年报 Q>a7Ps@~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /,N!g_"Z  
annual return 周年报表；周年申报表；每年报税表格 {F+M&+``  
Annual Return Rules 《周年报表规则》 s?x>Yl %  
annual review of consumer prices 每年消费物价回顾 Dq%r !)  
annual roll-forward basis 逐年延展方式 ^!p<zZ  
annual salary 年薪 +[8Kl
=]L  
annual statement 年度报表；年度决算表 Y!1^@;)^  
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 Q] yT  
annuitant 年金受益人 V*7Z,nA  
annuity 年金 !eAdm  
annuity contract 年金合约 kbp( a+5  
annuity on human life 人寿年金 OV("mNh  
antecedent debt 先前的债项 6
SBvn%  
ante-dated cheque 倒填日期支票 p@7i=hyt`p  
anticipated expenditure 预期开支 *(&ClUQQ  
anticipated net profit 预期纯利 .4C[D{4  
anticipated revenue 预期收入 >yA,@%X  
anti-inflation measure 反通货膨胀措施 ^8oc^LOa~2  
anti-inflationary stance 反通货膨胀立场 KWhM  
apparent deficit 表面赤字 u ?G\b{$m  
apparent financial solvency 表面偿债能力 Jt>[]g$  
apparent partner 表面合伙人 P`3s\8[Q  
application for personal assessment 个人入息课税申请书 `\F%l?aY  
application of fund 资金应用 Cs[7%
j  
application to release as liquidator and to destruct the books of accounts and documents [X">vaa  
申请免除清盘人职务及毁灭帐簿与文件 DR yESi  
appointed actuary 委任精算师 PVD ~W)0m*  
appointed auditor 委任核数师；委任审计师 ?%xhe  
appointed trustee 委任的受托人 teOBsFy/I  
appointer 委任人 }L$Xb2^l  
apportioned pro rata 按比例分摊 0fPHh>u  
apportionment 分配；分摊 `f6)Q`n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $v'Y
:  
apportionment formula 分摊方程式 Ueg N-n  
apportionment of estate duty 遗产税的分摊 JXLWRe  
appraisal 估价；评估 kBiBXRt  
appreciable growth 可观增长 l'7Mw%6{  
appreciable impact 显着影响 *L;pcg8{  
appreciable increase 可观增长 Q%n{*py  
appreciation 增值；升值 +r-dr>&H@  
appreciation against other currencies 相对其他货币升值 Rg?{?qK\K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S\3AW,c]w  
appreciation tax 增值税 #NN"(I  
appropriation 拨款；拨用；拨付 G V:$;  
appropriation account 拨款帐目 EAD0<I<>  
Appropriation Bill 拨款法案 u3*NO )O  
appropriation-in-aid system 补助拨款办法 $vTAF-~Ql  
approved assets 核准资产 $\,BpZ }3  
approved basket stock 认可一篮子证券 W`Q$t56  
approved budget 核准预算 b$goF }b'g  
approved charitable donation 认可慈善捐款 ,u&tB|,W,  
approved charitable institution 认可慈善机构 QlRoe|{  
approved currency 核准货币；认可货币 X<Th{kM2  
approved estimates 核准预算 T}tE/  
approved estimates of expenditure 核准开支预算 o4/I1Mq  
approved overseas insurer 核准海外保险人  z _O,Y  
approved overseas trust company 核准海外信托公司 $W/+nmb)@K  
approved pooled investment fund 核准汇集投资基金 ."IJmv  
approved provident fund scheme 认可公积金计划 aVQSN  
approved provision 核准拨款 xI@$aTGq  
approved redeemable share 核准可赎回股份 0
;FqX*  
approved regional stock 认可地区性证券 GDHK.?GY  
approved retirement scheme 认可退休金计划 YA"Ti9-EV  
approved subordinated loan 核准附属贷款 %kK ][2e  
arbitrage 套戥；套汇；套利 +^4BO`   
arbitrageur 套戥者；套汇者 b.R!2]T]i^  
arbitrary amount 临时款项
SLdN.4idK  
arrangement 措施；安排；协定 1tc]rC4h  
arrears 欠款 h6\3vfj^f  
arrears of pay 欠付薪酬 <'}b*wUB  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~[|V3h4v  
articles of association 组织章程；组织细则；组织章程细则 L$29L:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$(@o$%d  
ascertainment of profit 确定利润 "?.'{,Q  
"Asia Clear" “亚洲结算系统” Q%& _On  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 WxVn&c\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xb9Pc.A[  
Asian Development Fund [ADF] 亚洲发展基金 &o
*s !u  
Asian dollar bond 亚洲美元债券 &c!j`86y*  
Asian dollar market 亚洲美元市场 j\`EUC  
Asian dollar rate 亚洲美元利率 [lNqT1%]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 PTbA1.
B  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Pt6hGSo.  
asked price 沽盘；喊价；索价；卖方报价 :!JpP R5  
assessable income 应评税入息 _{LN{iqDv  
assessable loss 应评税亏损 yn/?= ?0  
assessable profit 应评税利润 I*A0?{  
assessable value 应评税值 7Wwp )D  
assessed profit 估定利润 ~A`&/U  
assessed value 经评估价值 HzRX$IKB3(  
assessment 评税；评定；估价；评税单
?Oy'awf_  
assessment number 评税编号；估价编号 E0"10Qbi  
assessment of additional tax 补加税评税 I 1b  
assessment of performance 业绩评估；实绩评价 $J QWfGwR  
Assessor 评税主任 ,4^9cFVo  
asset price bubbles 资产价格泡沫 Iv$:`7|crX  
asset-backed securities 具资产保证的证券 q&X
CX$N  
assets accretion 资产增值 M.ZEqV+
k  
assets and liabilities 资产与负债 jWH{;V&ZV  
assets betterment statement 资产递增表；资产改进表 4F05(R8k  
assets lending 实物放款；有抵押贷款 mje<d"bW  
assets of the company passing on the death 死者去世时转移的公司资产 jM5_8nS&d  
assets pledged as security for liabilities 用作负债抵押的资产 =\
~E
n5  
assets portfolio 资产投资组合 r0\cc6  
assets price 资产价格 ?EI'^xg  
assets quality 资产质素 lLuID  
assets realization 资产变现 de> ?*%<  
assets refinancing arrangement 资产再集资安排 _:35d1[  
assets securitization 资产证券化 g.64Id  
assets situated outside Hong Kong 在香港以外地方的资产 $; Q$W9+  
assets stripping 削减资产；拆卖资产 7 I_1 #O  
assets value 资产值 dB@Wn!Y  
assignee 承让人 m#oh?@0}  
assignment 转让；转让书；转让契 %55@3)V8Rf  
assignment of interest 权益转让 XR*Q|4  
assignment of letters patent and trade mark 专利证书及商标转让 9[cp7
Rcb  
assignment of property 物业转让；物业转让书 }J
RP,YNh  
assignment right 转让权 ecr886  
assignor 转让人 Ua):y) A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 _&8O~8tW  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &qJPwO  
associate member 附属会员 ;~W8v.EW  
associated body corporate 相联法人团体 Zimh_  
associated company 相联公司；联属公司 SArfczoB  
associated corporation 相联法团 G1]"s@8(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8YNu<   
公认会计师公会〔英国〕 TT'Ofvdc  
Association of Futures Exchange Brokers 香港期货经纪协会 kf<c,3A  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 CY34X2F  
association of underwriters 承保人组织 ^vJ"-{  
assumption of control 接管 7OB%A&  
assurance 担保；保险；转易；转易书 v#  
assurance of interest 权益的转易 tbtI1"$  
at 19XX price 按一九ＸＸ年价格计算 (2U
W_l  
at a discount 按赔价计算；按贴水价格计算；打折扣 L2KG0i`+  
at a premium 按溢价计算；按升水价格计算 B?+.2  
at call 通知付款；按通知 {jvOHu  
at constant market price 按固定市价计算 EE+`i%  
at constant price 按固定价格计算 UQ/qBbn  
at cost 按成本计算  s[3e=N  
at current market price 按当时市价计算；按现时市价计算 $:Rn;  
at current price 按当时价格计算；按现时价格计算 FY$fV"s  
at factor cost 按要素成本计算；按生产要素成本计算 gX[|;IZ0o  
at money-of-the-day price 按付款当日价格计算 )FRM_$t  
at or better 按指定或较佳价位〔买卖指令〕 bF*NWm$Lf  
at par 按面值计算；平价 |+>uA[6#  
at sight 见票即付 wZ#Rlv,3Wa  
at the close 按收市盘 ~A6"sb=  
at the opening 按开市盘 {J (R  
attestation 见证；见证条款 KkEv#2n  
at-the-money option 平价期权 A]7<'el=  
attorney 受权人；受托代表人 >ajuk  
attornment 新拥有人承认书 yQ9ZhdQS  
attributable profit 可归属利润 Mtm/}I  
attributable share value 可归属股份价值 pe9@N9_5  
Auckland Stock Exchange 奥克兰证券交易所 d')-7C  
auction 拍卖 gw"
~RV0  
auctioneer 拍卖商 o/C(4q
6d  
audit 审计；核数 g& k58{e  
Audit Commission 审计署 $[g_=Z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !=3Rg-'d1  
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〕 ~4Pc_%&i  
audit review 帐目审查 jk$86ma!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  {@gAv!  
audited account 审计帐目；经审计的帐目 \#CM <%  
audited annual account 经审计的周年帐目 Mi ; glm  
audited balance sheet 经审计的资产负债表 wJgX/W  
auditor 核数师；核数主任；审计师 Z%m-HE:k  
auditor's certificate 核数师证明书；审计师证明书 -D^L}b  
auditor's report 核数师报告；审计师报告 EFAGP${F  
Aussie bond 澳元债券 =+Im*mgNn  
austerity budget 紧缩预算 h{k_6ym  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h4/X 0@l`  
Australia All Ordinaries Index 澳洲所有普通股票指数 tAjx\7IX  
Australian Dollar [AUD] 澳元 b.b@bq$1  
Australian Options Market 澳大利亚期权市场 2jl)mL  
Australian Securities Commission 澳洲证券事务监察委员会 LOr|k8t
L%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,vV]"f  
Australian Stock Exchange 澳大利亚证券交易所 .x!T+`l>8I  
Austrian Schilling [ATS] 奥地利先令 i(*I@ku  
authentication 认证；鉴证 *5e+@rD`  
authority to purchase 委托购买证；委购书 } VEq:^o.  
authorization 认可；核准；授权；授权书 Zk&h:c  
authorization by direction 指示授权 w5*Z!  
authorization by instruction 指令授权 Jic}+X*0  
authorization by warrant 令状授权 {^5?)/<  
authorization of unit trust 单位信托的认可 G/vC~6x  
authorized agent 指定代理人 m#f{]+6U  
authorized capital 法定资本 6"U8V?E  
authorized clerk 出市员 &-%X:~|:X  
authorized dealer 认可交易商 P}V=*g
  
authorized financial institution 认可财务机构 Y#FO5O%W  
authorized fund 认可基金 +E/y ~s  
authorized fund house 获授权的基金公司；认可基金公司 Q6IQV0{p  
authorized institution 认可机构 ,LZX@'5  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 JqCc;Cbd  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 B
6]<G-
 
authorized insurer 获授权保险人；获认可承保人 H2
;X  
authorized investment 特准投资项目 HSN8O@dy  
authorized person 获授权人 [3N[i(Wlk  
authorized representative 获授权代表 w\w(U  
authorized share capital 法定股本 u=r`t(Z1H  
automated quotation system 自动报价系统 [Il~K  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /\Z J
 
自动交易系统〔香港期货交易所有限公司〕 e8}Ezy"^  
automatic adjustment mechanism 自动调整机制 MgJ36zM  
automatic adjustment system 自动调整系统 $Z?\>K0i  
Automatic Clearing House 自动票据交换所
RKZ6}q1n  
automatic exchange rates accumulation system 自动化汇率累集系统 x0Yse:RE^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 S[,8TErz  
automatic teller machine [ATM] 自动柜员机 Vw#{C>  
autopay 自动转帐 }CDk9Xk  
available assets 可用资产 K>2#UzW  
available fiscal reserve 现存财政储备 
Xf d*D  
available profit 可用利润 ,e`'4H  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ifK%6o6  
average 平均；平均数；海损 ~]'pY  
average basic salary 平均基本薪金 U7iuY~L  
average consumer expenditure 平均消费开支；一般消费开支 jN0k9O>  
average cost 平均成本 %O%=rUD  
average cost of land production 增辟土地平均成本 \}_Yd8  
average daily turnover 平均每日成交额 s '?GH  
average daily wage rate 平均每日工资率 .>pgU{C`!  
average expenditure pattern 平均开支模式 uj|BQ`k  
average growth rate 平均增长率 ~u87H?  
average net fixed assets 固定资产平均净值 [zkikZy  
average of relatives 相对价格平均数 o.-C|IXG  
average price 平均价格 }-@4vl x$  
average propensity to consume 平均消费倾向；一般消费倾向 ' GG=Ebt  
average propensity to save 平均储蓄倾向；一般储蓄倾向 G{9X)|d  
average rate 平均率 l4y{m#/  
average revenue 平均收入；平均收益 pS[KBQ"F  
average stock 平均库存；平均存货 {/<6v. v  
average yearly rent 平均年租 7=XL!:P  
avoidance of double taxation 避免双重课税
%7hB&[ 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 &PWB,BXv  
s;flzp8  
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