一些有用的会计术语(也不知道发的地方对不对)A

A: 28/ ADZ  
A share Ａ股；甲类股份 ndjx|s)E  
abatement of tax 减税；减扣免税额 q(zJ%Gv)  
ABN AMRO Bank N.V. 荷兰银行 %VzKqh  
above-the-line expenditure 线上项目支出；经常预算支出 fLSXPvm  
above-the-line receipt 线上项目收入；经常预算收入 ,*&G1|_6  
ABSA Asia Limited 南非联合亚洲有限公司 ~XyW&@  
absolute change 绝对数值变更 fwrJ!j  
absolute expenditure 实际开支 ZAJp%  
absolute guideline figure 绝对准则数字 masT>vM  
absolute interest 绝对权益 k% sO 0  
absolute order of discharge 绝对破产解除令 is1's[  
absolute profit margin 绝对利润幅度 y"6y
!  
absolute value 实值；绝对值 }j2Y5  
absolutely vested interest 绝对既得权益 z >YFyu#LF  
absorbed cost 已吸收成本；已分摊成本 'mH)d  
absorption 吸收；分摊；合并 VA"*6F  
absorption rate 吸收率；摊配率；分摊率 Xg=x7\V  
ACB Finance Limited 亚洲商业财务有限公司 {/X4(;~0  
acceptable form of reciprocity 合理的互惠条件 4q'B<7{Q  
acceptable rate 适当利率；适当汇率 :N<.?%Kf  
acceptance agreement 承兑协议 s:2|c]wQ#R  
acceptance for honour 参加承兑 ~6pr0uyO`  
acceptor 承兑人；接受人；受票人  t^xTFn  
acceptor for honour 参加承兑人 z-@=+4~  
accident insurance 意外保险 3I!?e!y3(  
Accident Insurance Association of Hong Kong 香港意外保险公会
^K7ic,{  
accident insurance scheme 意外保险计划 %.<H=
!$  
accident year basis 意外年度基准 JOb*-q|y  
accommodation 通融；贷款 j:}J}P  
accommodation bill 通融票据；空头票据 :Gu+m  
accommodation party 汇票代发人 qS/V"|G(  
account balance 帐户余额；帐户结余 @WQK>-=(3  
account book 帐簿 ~_9n.C  
account collected in advance 预收款项 b{d4xU8'  
account current book 往来帐簿 n:0}utU4  
account of after-acquired property 事后取得的财产报告 < -uc."6\  
account of defaulter 拖欠帐目 'Q =7/dY3I  
account payable 应付帐款 2+cNo9f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9%iUG(DC  
account receivable 应收帐款 `C_jP|[e  
account receivable report 应收帐款报表 [F_/2+e  
account statement 结单；帐单；会计财务报表 [97KBoSU  
account title 帐户名称；会计科目 3)ma\+< 6  
accountant's report 会计师报告 28hHabd|  
Accountant's Report Rules 会计师报告规则 9prU+9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 SFb{o<0 =  
Accounting Arrangements 《会计安排》 nLwiCfe  
accounting basis 会计基础 zW}[+
el}  
accounting by Official Receiver 破产管理署署长呈交的帐目 iweD @b  
Accounting Circular 《会计通告》 'S<%Xm  
accounting class 会计类别 L>!8YUz7p$  
accounting date 记帐日期；会计结算日期 ( 7ws{)  
accounting for money 款项核算 ^pS+/ZSi^  
Accounting Officer 会计主任 !PMU O\y  
accounting period 会计报告期；会计期 ^9_UUzf\  
accounting policy 会计政策；会计方针 c(U  
accounting practice 会计惯例 *d(SI<j  
accounting principle 会计准则 @v}B6j b;  
accounting record 会计记录 LuR,f"
%2  
accounting report 会计报告 $s4Wkq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 _TUk(Qe  
Accounting Society of China 中国会计学会 TgTnqR@/  
accounting statement 会计报表 uK("<u|  
accounting system 会计制度；会计系统 mv atUe  
accounting transaction 会计事项；帐务交易 ESg+n(
R  
accounting treatment 会计处理 j}F-Xs+  
accounting year 会计年度 fa&-. *  
accretion 增值；添加 xq%{}  
accrual 应计项目；应累算数目 BR v+.(S  
accrual basis 应计制；权责发生制 dl5=q\1=  
accrual basis accounting 应计制会计；权责发生制会计 KQld YA|m  
accrue 应累算；应计 R8
-^RvG  
accrued benefit 应累算利益 (f_g7B2&y  
accrued charges 应计费用 PSRzrv$l  
accrued cumulative preference share dividend 应累算的累积优先股股息 !ph" mf$-  
accrued expenses 应累算费用 li] 6Pj,  
accrued interest payable 应付利息；应计未付利息 2/36dGFH  
accrued interest receivable 应收利息；应计未收利息 0Rz(|jlbS  
accrued right 累算权益 Vvt ;  
accruing profit 应累算的利润 KtB!"yy#  
accumulated fiscal reserve 累积财政储备 R0;efD  
accumulated profit 累积利润；滚存溢利 )9B:wc"
 
accumulated reserve 累积储备 6*n
Ao8gl  
accumulation of surplus income 累积收益盈余 HPQ/~0$  
acquired assets 既得资产 spQLG_o,J  
acquisition 收购；购置；取得 G){g  
acquisition cost 购置成本
h{}mBQl  
acquisition expenses 购置费用 Fl{WAg  
acquisition of 100% interest 收购全部股权 '4OcZ/oI  
acquisition of control 取得控制权 B/J&l  
acquisition of fixed assets 购置固定资产 b@t5`Y-+K  
acquisition of shell “买壳” H]\Zn%.#  
acquisition price 收购价 0rokR&Y-d  
act of God 天灾 Q
M5 .f+/  
acting partner 执事合伙人 85|fyX  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _P,^_%}V06  
active partner 积极参与的合伙人 Te{ *6-gO3  
active trading 交投活跃 >p])it[q&$  
actual circulation 实际流通 6P`)%zj  
actual cost 实际成本 JI|6B  
actual expenditure 实际开支；实际支出 Ogg#jx(4  
actual income 实际入息；实际收入；实际收益 'R9g7,53R  
actual market 现货市场 |xr\H8:(!  
actual price 现货价；实际价格 J^m<*  
actual profit 实际利润 sT1&e5`W  
actual quotation 实盘；实际价位；实际报价 ~vgA7E/XV  
actual year basis 按实际年度计算 7OVbP%n)d2  
actuals 实货 I,ci >/+b  
actuarial investigation 精算调查 V
&Mf:@y  
actuarial principle 精算原则 PfG`C5 d  
actuarial report 精算师报告 ,WWj-X|+=  
Actuarial Society of Hong Kong 香港精算学会 y69J%/c ra  
actuarial valuation 精算师估值 P20|RvE  
actuary 精算师 ?@R")$  
ad referendum agreement 暂定协议；有待覆核的协定 p|XA
l
ia  
ad valorem duty 从价税；按值征税 DlyMJ#a  
ad valorem duty system 从价税制 K3mAXC,d  
ad valorem fee 从价费 ?Qqd "=k4  
ad valorem tariff 从价关税 va|rO#.=  
additional allowance 额外免税额 'GJVWpvUU  
additional amount for unexpired risk 未过期风险的额外款额 MR'o{?{e`  
additional assessable profit 补加应评税利润 ~2
uh'e3  
additional assessment 补加评税 U5/qf8)yO  
additional commitment 额外承担 >qn/<??  
additional commitment vote 额外承担拨款 7ODaX.t->  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?4z8)E9Ju  
additional dependent parent allowance 供养父母额外免税额 %G?K@5?j?  
additional provision 额外拨款 $R^AEa7  
additional stamp duty 附加印花税 RbQ <m!A  
additional tax 补加税罚款；补加税款 |@j_2Q,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 +&ZX$  
adjudged bankrupt 被裁定破产 I<h=Cj[[  
adjudicated bankrupt 裁定破产人 8v yG*UK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $_j1kx$  
adjudication of bankruptcy 裁定破产；宣告破产 y/_wx(2  
adjudication of insolvency 裁定无力偿还债务 9 1P4:6  
adjusted actual 经调整的实数；调整后的实数 R9r+kj_  
adjusted current assets 经调整的流动资产；调整后的流动资产 `_ (~ Ud  
adjusted figure 经调整的数字；调整后的数额 xi'<y  
adjusted liabilities 经调整的负债；调整后的负债 8NimZ(  
adjusted loss 经调整的亏损；调整后的亏损 Mth6-^g5  
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 7w58L:)B.  
adjusted profit 经调整的利润；调整后的利润 TYjA:d9YH  
adjusted surplus 经调整的盈余额；调整后的盈余额 kJ=L2g>W<.  
adjusted value 经调整的价值；调整后的价值 3gfimD$_E  
adjustment 调整；修订；理算〔保险〕 ~U}Mv{y  
adjustment centre 调剂中心 noA-
)  
adjustment lag 调整过程的时间差距；调整时差 Ie'P#e'  
adjustment mechanism 调整机制 X;fy\HaU  
adjustment of loss 亏损调整 QLbMPS  
adjustment process 调整过程；调整程序 @qK<T  
adjustment range 调整幅度 6~5$s1Yc  
administered exchange rate 受管制汇率 ARL  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }uX|5&=~f  
administration expenses 行政费用 tfiqr|z  
administration fee 手续费；行政费 $V8vrT#:  
administration in bankruptcy 破产管理 -!*p*3|03|  
administration order 遗产管理令 zTCP)x  
administrator 管理人；遗产管理人 D\]&8w6&  
administrator of the estate 遗产管理人 FMu!z  
admission of debt 债项承认书 ;G
m>O7"|@  
admission of proof 接纳债权证明 r(uP!n1+  
advance 放贷款项；垫付款项；预支款项；预付款项 `?o=*OS7Y  
advance account 暂支帐目；预付款帐户 H`<?<ak6'M  
advance compensation 预付补偿金 sms1%%~  
advance from shareholder 股东垫款 R]b! $6Lt  
advance pending reimbursement 预支以待日后付还 oL *n>dH  
advanced economy 先进经济体系 #*%fu  
advancement 预付；预付财产 17py).\  
advances warrant 垫款令 x3p9GAd#  
advancing 贷出 ER|!KtCSM  
adverse balance 逆差 aqQ o,5U>  
adverse exchange 逆汇 d$1#<-yP  
advertisement addressed to shareholders 在报章刊登的致股东通告 4nX(:K}>  
advice for collection 托收通知书 %"7WXOv&z  
advice of drawing 提款通知书；汇票通知书 dl[ob,aCK  
advice of payment 付款通知 boQ)fV"  
Advisory Committee [Securities and Futures Commission] rB]W,8~%  
谘询委员会〔证券及期货事务监察委员会〕 R "E<8w  
Advisory Committee on Diversification 经济多元化谘询委员会 sQk|
I x  
affidavit 誓章；遗产申报誓章 yMIT(  
affidavit of no receipt 述明无收款的誓章 P"4Mm
, C  
affiliate 联号；联营公司；附属公司 ~8Sqa%F>  
affiliated company 附属公司；联号；联营公司 k@qWig  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 hhq$g{+[  
affordability 负担能力 nN{dORJlx  
African Development Bank [AfDB] 非洲开发银行 QTh0SL  
after-acquired property 事后取得的财产 ;?im(9h"v!  
after-hours dealing 市后交易 aR(E7mXQ  
after-tax profit 税后盈利；税后利润；税后溢利 aG3k4  
agency agreement 代理协议 f4]&pcK  
agency expenses 代理机构的开支 4%bTj,H#  
agency fee 代理费 Hptq,~_t  
Agency Law 《代理法》
[y{E  
agent 代理人；承销人 g.*&BXZi  
agent of company 公司代理人 {a4xF2  
agent's fee 代理人费；经纪费 Pe,;MP\2  
aggregate 总计；总数；总体数字 D=w9cKa  
aggregate amount 总款额；总额 9H$g?';  
aggregate assets and liabilities 总体资产与负债 A#:8X1w  
aggregate at constant price 按固定价格计算的总体数字 /Nqrvy=  
aggregate demand 总需求 sQ(1/"gb  
aggregate gross position 总持仓量 lS{4dvr?w  
aggregate limit 总限额 lV7IHX1P  
aggregate of salaries tax 合计薪俸税 -c$z 2Q)  
aggregate performance 总体表现；总体业绩 92(~'5Qr  
aggregate supply 总体供应 FrR9{YTA.  
aggregate surplus 总盈余 0}-#b7eR  
aggregate total 整体总额 RdkU2Y}V  
aggregate value 总值；合计价值 B007x{-L  
aggregated basis 合计基准 B/u*<k4  
aggregated net chargeable income 合计应课税入息实额 T+W3_xISX  
aggregation 合并计算；合计；总和 tMG@K  
aggregation of incomes of husband and wife 夫妇入息合并计算 JTkCk~bX[z  
aggregation of property 财产的总和 {F)E\)$G  
agio 差价；贴水 )_pt*xo  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 x(yX0 ,P/7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment B?TpBd  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 nh
.b/\o  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zg0%>iqO  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 [0{wA9g  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gN\*Y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s;>VeD)*)  
agreement for a settlement 授产协议 @fDQ^ 4  
agreement for assignment 转让协议 [#zE. TW  
agreement for sale 售卖协议；买卖协议 yr{5Rp05=  
agreement for sale and purchase 买卖协议 hwZ6.  
agreement for the payment of interest 支付利息协议 E~69^cd  
agreement for the repayment of money 还款协议 )ys=+Pz  
agreement of reinsurance 再保险协议 s9:%s*$u  
Agricultural Bank of China 中国农业银行 l)iv\j  
air passenger departure tax 飞机乘客离境税 %30T{n:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %d-`71|lG^  
airport tax 机场税 :D^Y?  
alcohol duty 酒精税 CMKhS,,o  
alienation 让与；让渡；转让 9M0d+:YJ  
alimony 生活费；赡养费 +QQYPEx+  
All Ordinaries Index [AOI] 所有普通股指数 Ahd\TH  
all risks 全险；综合险 x{QBMe`  
All Sales Record for Stock Market 《股票市场成交报告》 IPkA7VhFF  
Allied Capital Resources Limited 新联财务有限公司 X#Ak'%J  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~\-r  
allocation letter 拨款信件 '@S,V/jy0z  
allocation of fund 分配款项；预留款项 HD~jU>}}  
allocation of profit 利润分配；溢利分配 ][rTQt m  
allocation warrant 拨款令 e7hO;=?b'  
allotment 分配；配股 F42TKPN^uu  
allotment notice 股份配售通知；配股通知 SDJ
;*s-  
allotment of shares 股份分配 eTT^KqE>&  
allowable 可获宽免；免税的 $ #t|(\  
allowable business loss 可扣除的营业亏损 XzN-slu!  
allowable expenses 可扣税的支出 s.bT[0Vl  
allowance 免税额；津贴；备抵；准备金 @qpYDnJ:  
allowance for debts 债项的免税额 M@5KoMsB9  
allowance for depreciation by wear and tear 耗损折旧免税额 +0dQORo  
allowance for funeral expenses 殡殓费的免税额 O'@m4@L   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8_+vb#M  
allowance for repairs and outgoings 修葺及支出方面的免税额 rt,0j/o.1  
allowance to debtor 给债务人的津贴 #Ul4&QVeg  
alteration of capital 资本更改 *+NZQjl'  
alternate trustee 候补受托人 ZtKQ]jV&@  
amalgamation 合并 dqL-'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B>ge, }{  
ambit of charges 征税范围；收费范围 '[n)N@h  
amended valuation 经修订的估值 EK:Y2WZ  
American Commodities Exchange 美国商品交易所 p5D5%B/  
American Express Bank Limited 美国运通银行 IMw
"eV  
American Stock Exchange 美国证券交易所 oMz/sL'u  
amortization 摊销 5_PWGaQa  
amount due from banks 存放银行同业的款项 s&Z35IM8|  
amount due from banks abroad 存放海外银行同业的款项 //6^+-he  
amount due from holding companies 控股公司欠款 d~vTD|Et  
amount due from local banks 存放本港银行同业的款项 y`\mQ48V  
amount due to banks 银行同业的存款 }ty"fI3&iY  
amount due to banks abroad 海外银行同业的存款 kf}F}Ad:%  
amount due to holding companies 控股公司存款 A>J1B(up  
amount due to local banks 本港银行同业的存款
LAizx^F  
amount due to outport banks 外埠银行同业的存款 .Kg|f~InO  
amount for note issue 发行纸币的款额 !~ BZHi6\  
amount of bond 担保契据的款额 (0X,Qwx  
amount of consideration 代价款额 _+}-H'7=  
amount of contribution 供款数额 DBLA% {05  
amount of indebtedness 负债款额 |K'Gw}fX/  
amount of principal of the loan 贷款本金额 ,^n-L&  
amount of rates chargeable 应征差饷数额 3j]UEA^  
amount of share capital 股本额 d.LOyO  
amount of sums assured 承保款额 D
l>*L  
amount of variation 变动幅度 %_]=i@Y~  
amount of vote 拨款数额 3$MYS^D  
amount payable 应付款额 r.Y*{!t  
amount receivable 应收款额 T$#FAEz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =I+l=;05Rd  
analysis 分析 d3\OHkM0^  
ancillary risk 附属风险 9k(*?!\;  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]u\
`  
annual accounting date 年结日期 DxE^#=7iH;  
annual allowance 每年免税额；年积金；年度津贴；年津 7=$+k]U8  
annual balance 年度余额 l6',  
annual disposable income 每年可动用收入 gcQ.  YP9  
annual estimates 周年预算 3D]2$a_d  
annual fee 年费 Mp]yKl  
annual general meeting 周年大会 4jDs0Hn"  
annual growth rate 年增率；每年增长率 .vCY%0oE  
annual long-term supplement 长期个案每年补助金 =# k<Kw#  
annual pensionable emolument 可供计算退休金的年薪 dM$N1DB{U+  
annual report 年报 bbfDt^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N |OMj%Uk  
annual return 周年报表；周年申报表；每年报税表格 CpUI|Rs  
Annual Return Rules 《周年报表规则》 g5lmUKlQ$0  
annual review of consumer prices 每年消费物价回顾 ^zBjG/'7  
annual roll-forward basis 逐年延展方式 bEVO<x+  
annual salary 年薪 '*o7_Ez-{  
annual statement 年度报表；年度决算表 bd@*vu}?}  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %s~NQ;Y  
annuitant 年金受益人 +Q@/F~1@6@  
annuity 年金 L?Kz P.(t+  
annuity contract 年金合约 xn%l  
annuity on human life 人寿年金 Qx6,>'Qk'  
antecedent debt 先前的债项 /}h71V!  
ante-dated cheque 倒填日期支票 GI0x>Z+  
anticipated expenditure 预期开支 m_{%tU;N  
anticipated net profit 预期纯利 A^}i^  
anticipated revenue 预期收入 5`1(}  
anti-inflation measure 反通货膨胀措施 */0vJz%<.M  
anti-inflationary stance 反通货膨胀立场 Verbmeg&n  
apparent deficit 表面赤字 VEFwqB1l  
apparent financial solvency 表面偿债能力 bLU^1S8Z  
apparent partner 表面合伙人 FYx `o\  
application for personal assessment 个人入息课税申请书 5Z4(J?n  
application of fund 资金应用 icKg7-$N  
application to release as liquidator and to destruct the books of accounts and documents ]7XkijNb  
申请免除清盘人职务及毁灭帐簿与文件 o(Ua",|  
appointed actuary 委任精算师 2<46jJYL'  
appointed auditor 委任核数师；委任审计师 >!HfH(is\  
appointed trustee 委任的受托人 0U>t>&,"  
appointer 委任人 *`@XKK  
apportioned pro rata 按比例分摊 %a)0?U  
apportionment 分配；分摊 0%GqCg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CjC'"+[w  
apportionment formula 分摊方程式 *G2)@0 {  
apportionment of estate duty 遗产税的分摊 (>!]A6^L~  
appraisal 估价；评估 kT Z?+hx  
appreciable growth 可观增长 @2GhN&=  
appreciable impact 显着影响 3*X,{%  
appreciable increase 可观增长 >|Ur
xJ7  
appreciation 增值；升值 STFQ";z$  
appreciation against other currencies 相对其他货币升值 2A@Y&g(6T7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FqT,4SIR  
appreciation tax 增值税 =Do3#Xe2V  
appropriation 拨款；拨用；拨付 l0:e=q2Ax  
appropriation account 拨款帐目 EPE!V>  
Appropriation Bill 拨款法案 E3FW*UNg[y  
appropriation-in-aid system 补助拨款办法 z*NC?\  
approved assets 核准资产 3<e(@W}n-M  
approved basket stock 认可一篮子证券 '[M^f+H|  
approved budget 核准预算 H|rX$P  
approved charitable donation 认可慈善捐款 w(vE2Y ?  
approved charitable institution 认可慈善机构 ,w9#%=xE  
approved currency 核准货币；认可货币 YJ$Vn>6Z  
approved estimates 核准预算 +WU|sAK"  
approved estimates of expenditure 核准开支预算 S:2u3th7  
approved overseas insurer 核准海外保险人 `uM0,Z

  
approved overseas trust company 核准海外信托公司 B"?+5A7  
approved pooled investment fund 核准汇集投资基金 !i~x"1  
approved provident fund scheme 认可公积金计划 }rj C_q  
approved provision 核准拨款 #x4h_K Y  
approved redeemable share 核准可赎回股份 @dWS*@  
approved regional stock 认可地区性证券 /P?|4D}<  
approved retirement scheme 认可退休金计划 g|v1qfK  
approved subordinated loan 核准附属贷款  BdE`p{  
arbitrage 套戥；套汇；套利 cKi^C  
arbitrageur 套戥者；套汇者 sT[av  
arbitrary amount 临时款项 E&s'uE=w+  
arrangement 措施；安排；协定 |5<&r]xN  
arrears 欠款 =x='<{jtgW  
arrears of pay 欠付薪酬 y'0dl "Dy\  
arrears of revenue 逾期未收税款；逾期未收的帐项 !ho5VAt  
articles of association 组织章程；组织细则；组织章程细则 |&0"N[t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .%J?T5D  
ascertainment of profit 确定利润 xnRp/I  
"Asia Clear" “亚洲结算系统” (giTp@Tp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Dh!iY0Lz  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 },Re5W nl  
Asian Development Fund [ADF] 亚洲发展基金 ^sf[dr;BA  
Asian dollar bond 亚洲美元债券 3x(MvW30Lg  
Asian dollar market 亚洲美元市场 =jV%O$Fx  
Asian dollar rate 亚洲美元利率 f'zU^/$rf  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 R[>;_}5">  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @o3R`ZgC]\  
asked price 沽盘；喊价；索价；卖方报价 c
:@OX[##  
assessable income 应评税入息 ]9KQP-p'  
assessable loss 应评税亏损 Jm);|#y  
assessable profit 应评税利润 /BjGAa(  
assessable value 应评税值 |=^#d\?]j  
assessed profit 估定利润 *Sz{DE1U  
assessed value 经评估价值 C<wj?!v,F[  
assessment 评税；评定；估价；评税单 \:q e3Q  
assessment number 评税编号；估价编号 JXSqtk
=  
assessment of additional tax 补加税评税 t6h`WAZV  
assessment of performance 业绩评估；实绩评价 %!HnGwv-  
Assessor 评税主任 aCH:#|B  
asset price bubbles 资产价格泡沫 "`W1yk5x  
asset-backed securities 具资产保证的证券 ${I@YSU  
assets accretion 资产增值 RaM#@D7  
assets and liabilities 资产与负债 jL7MmR#y5"  
assets betterment statement 资产递增表；资产改进表 Rbj+P;t&  
assets lending 实物放款；有抵押贷款 CyK$XDHa  
assets of the company passing on the death 死者去世时转移的公司资产 Io4:$w  
assets pledged as security for liabilities 用作负债抵押的资产 CSX$Pk*  
assets portfolio 资产投资组合  wc+N  
assets price 资产价格 T956L'.+G  
assets quality 资产质素 &x0TnW"g  
assets realization 资产变现 ?CT^Zegmr  
assets refinancing arrangement 资产再集资安排 PkCeV]`w  
assets securitization 资产证券化 X!+Mgh6  
assets situated outside Hong Kong 在香港以外地方的资产 |B{$URu  
assets stripping 削减资产；拆卖资产 'j"N2NJ  
assets value 资产值 P8,
{k  
assignee 承让人 !k>H e*M}P  
assignment 转让；转让书；转让契 Lx:N!RDw  
assignment of interest 权益转让 J?Ep Nie  
assignment of letters patent and trade mark 专利证书及商标转让 MVeQ5c(  
assignment of property 物业转让；物业转让书 9+is?Pj  
assignment right 转让权 wx"6",M  
assignor 转让人 ~4~Tcn  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \'LCC-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 'MdE}  
associate member 附属会员 tzW<&^  
associated body corporate 相联法人团体 iQ]c k-  
associated company 相联公司；联属公司 H;t8(-F@'  
associated corporation 相联法团 't]EkH]BC  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] iq^L~RW5e  
公认会计师公会〔英国〕 !^w\$cw&  
Association of Futures Exchange Brokers 香港期货经纪协会 6kF uMtjc  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 dXo'#.  
association of underwriters 承保人组织 'G3OZj8  
assumption of control 接管 $m: a-.I  
assurance 担保；保险；转易；转易书 u$%#5_k  
assurance of interest 权益的转易 hPeKQwzC0  
at 19XX price 按一九ＸＸ年价格计算 k>0cTBY&  
at a discount 按赔价计算；按贴水价格计算；打折扣 (Y.$wMB  
at a premium 按溢价计算；按升水价格计算 <<2b2?aS`  
at call 通知付款；按通知 ^? {kj{v  
at constant market price 按固定市价计算 >ya-  
at constant price 按固定价格计算 vs0H^L  
at cost 按成本计算 ma-Y'  
at current market price 按当时市价计算；按现时市价计算 pTX'5   
at current price 按当时价格计算；按现时价格计算 Ze
sD(  
at factor cost 按要素成本计算；按生产要素成本计算 >'|xQjLl  
at money-of-the-day price 按付款当日价格计算 /L|}Y242  
at or better 按指定或较佳价位〔买卖指令〕 <9@]|  
at par 按面值计算；平价 +#JhhW Zj(  
at sight 见票即付 vBn=bb'W  
at the close 按收市盘 SQKY;p  
at the opening 按开市盘 S7~F*CGBh  
attestation 见证；见证条款 w%o4MFK=!  
at-the-money option 平价期权 8(_g]u#B;  
attorney 受权人；受托代表人 $9i5<16  
attornment 新拥有人承认书 XX[Wwt  
attributable profit 可归属利润 WJSHLy<a  
attributable share value 可归属股份价值 s^t1PfP(,  
Auckland Stock Exchange 奥克兰证券交易所 $9_.Q/9>  
auction 拍卖 $}UJs <-F  
auctioneer 拍卖商 ihBl",l&Hq  
audit 审计；核数 <:{[Zvl'k  
Audit Commission 审计署 ?a0}^:6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +e]b,9.sR  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 +$=Wms-z  
audit review 帐目审查 ylxfh(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }.$B1%2  
audited account 审计帐目；经审计的帐目 Lr\ B  
audited annual account 经审计的周年帐目 o>A%}YU  
audited balance sheet 经审计的资产负债表 !g&B)0u]*  
auditor 核数师；核数主任；审计师 KZ
}4<{3  
auditor's certificate 核数师证明书；审计师证明书 >)A  
auditor's report 核数师报告；审计师报告 !6/IKh`J  
Aussie bond 澳元债券 t02"v4_i  
austerity budget 紧缩预算 l`%} {3r9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3N%Evo  
Australia All Ordinaries Index 澳洲所有普通股票指数 6dy4
{i  
Australian Dollar [AUD] 澳元 )B&<Bk+  
Australian Options Market 澳大利亚期权市场 ~\}EROb<  
Australian Securities Commission 澳洲证券事务监察委员会 Q fyERa\rb  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c3!|h1h/v  
Australian Stock Exchange 澳大利亚证券交易所 'sQO0611S  
Austrian Schilling [ATS] 奥地利先令 pH:|G  
authentication 认证；鉴证 &?`&X=Q  
authority to purchase 委托购买证；委购书 i|^`gly  
authorization 认可；核准；授权；授权书 pVa|o&,  
authorization by direction 指示授权 +\M
m (Nd  
authorization by instruction 指令授权 UO!6&k>
c  
authorization by warrant 令状授权 H$z+gbjJ  
authorization of unit trust 单位信托的认可 f$W}d0(F;  
authorized agent 指定代理人 e&4wwP"`<  
authorized capital 法定资本 ;,})VoC\!  
authorized clerk 出市员 'C>SyU  
authorized dealer 认可交易商 ?~Ed n-"Y  
authorized financial institution 认可财务机构 \fR:+rbQ&|  
authorized fund 认可基金 &q}@[ )V4  
authorized fund house 获授权的基金公司；认可基金公司 0S
7Isk2W  
authorized institution 认可机构 nN\XVGP,t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #Ii.tTk  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \q1%d.\X  
authorized insurer 获授权保险人；获认可承保人 zPkPC}f(O  
authorized investment 特准投资项目 fvM3.P  
authorized person 获授权人 j<P%Uy+  
authorized representative 获授权代表 *!Y3N<>!  
authorized share capital 法定股本 d lLk4a+  
automated quotation system 自动报价系统 1V3J:W#;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }3_G
|  
自动交易系统〔香港期货交易所有限公司〕 <T/L.>p4  
automatic adjustment mechanism 自动调整机制 Kcdd=2 [T  
automatic adjustment system 自动调整系统 >T^v4A  
Automatic Clearing House 自动票据交换所 r8?Lr-;  
automatic exchange rates accumulation system 自动化汇率累集系统 : 8<^rP  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 X/7_mU>aKT  
automatic teller machine [ATM] 自动柜员机 3M*[a~  
autopay 自动转帐 wP1VQUL  
available assets 可用资产 CgKSK0/a  
available fiscal reserve 现存财政储备 ~wg^>!E  
available profit 可用利润 Q4:r$ &  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0a%ui2k  
average 平均；平均数；海损 9S1V!Jp  
average basic salary 平均基本薪金 64>[pZF8  
average consumer expenditure 平均消费开支；一般消费开支 w&cyGd D5  
average cost 平均成本 uBkny;  
average cost of land production 增辟土地平均成本 xa0%;nFKe  
average daily turnover 平均每日成交额 TXl9c6  
average daily wage rate 平均每日工资率 c]R![sa  
average expenditure pattern 平均开支模式 3&Rqz9W  
average growth rate 平均增长率 RX\O'Zwlj  
average net fixed assets 固定资产平均净值 uWj-tzu  
average of relatives 相对价格平均数 
j77}{5@p  
average price 平均价格 ~MQf($]  
average propensity to consume 平均消费倾向；一般消费倾向 Q%1;{5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 T2; 
9  
average rate 平均率 q.F1
Jj  
average revenue 平均收入；平均收益 B"zg85 e  
average stock 平均库存；平均存货 3 v$
4LY  
average yearly rent 平均年租 #}yFHM?i  
avoidance of double taxation 避免双重课税 7 ~8Fs@  
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 R_&z2I  
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