一些有用的会计术语(也不知道发的地方对不对)A

A: (C. 1'<]  
A share Ａ股；甲类股份 gHm
^@  
abatement of tax 减税；减扣免税额 =g&0CFF<  
ABN AMRO Bank N.V. 荷兰银行 =|jOio=s:  
above-the-line expenditure 线上项目支出；经常预算支出 v=/V<3  
above-the-line receipt 线上项目收入；经常预算收入 xXyzzr1[  
ABSA Asia Limited 南非联合亚洲有限公司 jm*v0kNy  
absolute change 绝对数值变更 a @TAUJ,  
absolute expenditure 实际开支 &QE* V  
absolute guideline figure 绝对准则数字 VR_1cwKBM  
absolute interest 绝对权益 *EDzj&  
absolute order of discharge 绝对破产解除令 @c&)K^v8  
absolute profit margin 绝对利润幅度 $i3/||T,9  
absolute value 实值；绝对值 9J1&g(?>-  
absolutely vested interest 绝对既得权益 U2K>\/-~  
absorbed cost 已吸收成本；已分摊成本 I=b#tUBh8  
absorption 吸收；分摊；合并 myXp]=Sb?  
absorption rate 吸收率；摊配率；分摊率 M
aq{H`  
ACB Finance Limited 亚洲商业财务有限公司 4
[5Z>2w  
acceptable form of reciprocity 合理的互惠条件 a#mdD:,cF  
acceptable rate 适当利率；适当汇率 ~fS#)X3 D  
acceptance agreement 承兑协议 d2 d^XMe!  
acceptance for honour 参加承兑 "7gHn0e>  
acceptor 承兑人；接受人；受票人 "PuP J|  
acceptor for honour 参加承兑人 tw.%'oJ7  
accident insurance 意外保险 yCQpqh  
Accident Insurance Association of Hong Kong 香港意外保险公会 Qs4Jl;Y_  
accident insurance scheme 意外保险计划 zg^5cHP\  
accident year basis 意外年度基准 >w V$az  
accommodation 通融；贷款 >u6kT\|^C  
accommodation bill 通融票据；空头票据 iedoL0#  
accommodation party 汇票代发人 :qnRiK]  
account balance 帐户余额；帐户结余 {wd.aUB  
account book 帐簿 |"ck;.)  
account collected in advance 预收款项 lQ)8zI  
account current book 往来帐簿 %5uuB4P&|$  
account of after-acquired property 事后取得的财产报告 )~WxNn3rx  
account of defaulter 拖欠帐目 8IVKS>  
account payable 应付帐款 5[I9/4,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H p1cVs  
account receivable 应收帐款 T$'Ja'9Kj  
account receivable report 应收帐款报表 R(hqBa/V  
account statement 结单；帐单；会计财务报表 M>'-P  
account title 帐户名称；会计科目 } #$Y^ +UN  
accountant's report 会计师报告 (D))?jnC  
Accountant's Report Rules 会计师报告规则 AJq'~fC;I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8mMrGf[Q\  
Accounting Arrangements 《会计安排》 H,?AaM[V  
accounting basis 会计基础
2o{Fp7l  
accounting by Official Receiver 破产管理署署长呈交的帐目 J4x1qY)Y&v  
Accounting Circular 《会计通告》 56L>tP  
accounting class 会计类别 ?X=9@m  
accounting date 记帐日期；会计结算日期 $3FFb#r  
accounting for money 款项核算 ?Bk"3{hl  
Accounting Officer 会计主任 eyy&JjVs  
accounting period 会计报告期；会计期 gBrI
qM i5  
accounting policy 会计政策；会计方针 ZL-@2ZU{1  
accounting practice 会计惯例 dp+wwNe  
accounting principle 会计准则 (z"Cwa@e  
accounting record 会计记录 >yT:eG  
accounting report 会计报告 =WN6Fj`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JP[BSmhAV  
Accounting Society of China 中国会计学会 kkqrlJO|  
accounting statement 会计报表 .*v8*8OJ&  
accounting system 会计制度；会计系统 %(
n4`@  
accounting transaction 会计事项；帐务交易 c?[A  
accounting treatment 会计处理 A 8&%G8d  
accounting year 会计年度 r$*k-c9Bf  
accretion 增值；添加 F[Peil+|`  
accrual 应计项目；应累算数目 fv)-o&Q#  
accrual basis 应计制；权责发生制 B<_T"n'#b  
accrual basis accounting 应计制会计；权责发生制会计 4R^'+hy|?  
accrue 应累算；应计 kigc+R  
accrued benefit 应累算利益 qk<tLvD_'  
accrued charges 应计费用 Th@L68  
accrued cumulative preference share dividend 应累算的累积优先股股息 yzXwxi1#  
accrued expenses 应累算费用 l=kgRh  
accrued interest payable 应付利息；应计未付利息 Dx iCq(;  
accrued interest receivable 应收利息；应计未收利息 0PTB3-  
accrued right 累算权益 *USZ2|i  
accruing profit 应累算的利润 RU#Q<QI(  
accumulated fiscal reserve 累积财政储备 2\m+  
accumulated profit 累积利润；滚存溢利 gpO@xk$  
accumulated reserve 累积储备 !a?o9<V  
accumulation of surplus income 累积收益盈余 C[&Lh_F\  
acquired assets 既得资产 AD~\/V&+  
acquisition 收购；购置；取得 _:=w6jCk  
acquisition cost 购置成本 E7y<iaA{~  
acquisition expenses 购置费用 {T=I~#LjMI  
acquisition of 100% interest 收购全部股权 7CNEP2}:R  
acquisition of control 取得控制权 ]%G[<zD,1  
acquisition of fixed assets 购置固定资产 oXfLNe6>L  
acquisition of shell “买壳” MYjDO
>(_  
acquisition price 收购价 |L0s  
act of God 天灾 hC~lH eH  
acting partner 执事合伙人 {Uu7@1@n  
active market 买卖活跃的市场；交投畅旺的市场；旺市 00<iv"8  
active partner 积极参与的合伙人 ,]Hn*\@p[c  
active trading 交投活跃 l6)*u[}E  
actual circulation 实际流通 y7$e7~}/  
actual cost 实际成本 {v<Ig{{V  
actual expenditure 实际开支；实际支出 aW$7:<A{  
actual income 实际入息；实际收入；实际收益 ($[pCdY  
actual market 现货市场 GS\-  
actual price 现货价；实际价格 &2#<6=
}  
actual profit 实际利润 Kx$?
IxZ  
actual quotation 实盘；实际价位；实际报价 (m~MyT#S  
actual year basis 按实际年度计算 ] E`J5o}op  
actuals 实货 Qx'a+kLu9  
actuarial investigation 精算调查 W!V06.  
actuarial principle 精算原则 9:4P7  
actuarial report 精算师报告 h}rrsVj3  
Actuarial Society of Hong Kong 香港精算学会 @N"h,(^  
actuarial valuation 精算师估值 2t/ba3Rfk  
actuary 精算师 xlv:+  
ad referendum agreement 暂定协议；有待覆核的协定 Z'PL?;&+R  
ad valorem duty 从价税；按值征税 lg;`ItX]  
ad valorem duty system 从价税制 (Q\QZu@  
ad valorem fee 从价费 Y Q3%vH5#y  
ad valorem tariff 从价关税 HFvhrG
  
additional allowance 额外免税额 nEyPNm)  
additional amount for unexpired risk 未过期风险的额外款额 NNb17=q_v  
additional assessable profit 补加应评税利润 FHqa|4Ie  
additional assessment 补加评税 '+Ts IJh  
additional commitment 额外承担 5qR76iH)/  
additional commitment vote 额外承担拨款
XNd:x{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =}u;>[3  
additional dependent parent allowance 供养父母额外免税额 W)$;T%u  
additional provision 额外拨款 5{[3I|m{  
additional stamp duty 附加印花税 .V 9E@_(  
additional tax 补加税罚款；补加税款 Nr6YQH*[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |4x&f!%m  
adjudged bankrupt 被裁定破产 zxTm`Dh;[
 
adjudicated bankrupt 裁定破产人 \d]&}`'4{f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 U~!97,|ic  
adjudication of bankruptcy 裁定破产；宣告破产 FxD\F  
adjudication of insolvency 裁定无力偿还债务 u
Wvl<{2  
adjusted actual 经调整的实数；调整后的实数 nakhep
LN  
adjusted current assets 经调整的流动资产；调整后的流动资产 Nbuaw[[iz  
adjusted figure 经调整的数字；调整后的数额 h9&<-k  
adjusted liabilities 经调整的负债；调整后的负债 0XvMaQXQF  
adjusted loss 经调整的亏损；调整后的亏损 &%C4rAd2  
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 M\>y&'J
-  
adjusted profit 经调整的利润；调整后的利润 W;OxH"eC  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~)Ny8Dh  
adjusted value 经调整的价值；调整后的价值 OCY7Bls4  
adjustment 调整；修订；理算〔保险〕 XZJ}nXy  
adjustment centre 调剂中心 ZLxe$.V_  
adjustment lag 调整过程的时间差距；调整时差 5H""_u
w  
adjustment mechanism 调整机制 _OHz6ag  
adjustment of loss 亏损调整 IeZ}`$[H  
adjustment process 调整过程；调整程序 j#<#o:If  
adjustment range 调整幅度 _QkU,[E  
administered exchange rate 受管制汇率 rL&585  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 DTAEfs!ZW  
administration expenses 行政费用 SDcD(G  
administration fee 手续费；行政费 3sHC1+  
administration in bankruptcy 破产管理 *M6M'>Tin  
administration order 遗产管理令 KvkiwO(  
administrator 管理人；遗产管理人 E':y3T@."  
administrator of the estate 遗产管理人 (~

zdS.  
admission of debt 债项承认书 nu4GK}xI  
admission of proof 接纳债权证明 ,t(y~Z wJ  
advance 放贷款项；垫付款项；预支款项；预付款项 rQ@,Y"  
advance account 暂支帐目；预付款帐户 |o|0qG@g  
advance compensation 预付补偿金 ,r:. 3.  
advance from shareholder 股东垫款 @fPiGu`L  
advance pending reimbursement 预支以待日后付还 2p(K0PtX  
advanced economy 先进经济体系 *.n9D  
advancement 预付；预付财产 T->O5t c  
advances warrant 垫款令 Y
&]pC  
advancing 贷出 3QM.X^ANH  
adverse balance 逆差 |P>> ^,iUn  
adverse exchange 逆汇 3[-L'!pOX3  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?v8B;="#w  
advice for collection 托收通知书 >=r0
94<  
advice of drawing 提款通知书；汇票通知书 aG`G$3_wx  
advice of payment 付款通知 ) l0=jb  
Advisory Committee [Securities and Futures Commission] j;J4]]R;o  
谘询委员会〔证券及期货事务监察委员会〕 on\0i{0l8  
Advisory Committee on Diversification 经济多元化谘询委员会 T1\.~]-msb  
affidavit 誓章；遗产申报誓章 >eWHPO  
affidavit of no receipt 述明无收款的誓章 \ bd? `."  
affiliate 联号；联营公司；附属公司 _+.z2} M  
affiliated company 附属公司；联号；联营公司 .ye5;A}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @1^iWM j  
affordability 负担能力 i,$*+2Z  
African Development Bank [AfDB] 非洲开发银行 d+ql@e]  
after-acquired property 事后取得的财产 /$/\$f$  
after-hours dealing 市后交易 xa5I{<<U  
after-tax profit 税后盈利；税后利润；税后溢利 D.
)R8X  
agency agreement 代理协议 ,hYUxh45  
agency expenses 代理机构的开支 D9 ,~Fc  
agency fee 代理费 b"/P  
Agency Law 《代理法》 [;h@q}  
agent 代理人；承销人 - 
"h {B  
agent of company 公司代理人 mY |$=n5X  
agent's fee 代理人费；经纪费 ~,m6g&>R  
aggregate 总计；总数；总体数字 q@r8V&-<  
aggregate amount 总款额；总额
Z\4l+.R`  
aggregate assets and liabilities 总体资产与负债 E.}T.
St  
aggregate at constant price 按固定价格计算的总体数字 6*tI~  
aggregate demand 总需求 \62|w HX  
aggregate gross position 总持仓量 "72 _Sw  
aggregate limit 总限额 ^#vWdOlt  
aggregate of salaries tax 合计薪俸税 QU8?/  
aggregate performance 总体表现；总体业绩 h9 [ov)  
aggregate supply 总体供应 ZYc)_Og  
aggregate surplus 总盈余 lHT?  
aggregate total 整体总额 \;$j "i&  
aggregate value 总值；合计价值 !!DHfAV]  
aggregated basis 合计基准 zl4Iq+5~6Q  
aggregated net chargeable income 合计应课税入息实额 ]geO%m  
aggregation 合并计算；合计；总和 ^W3xw[{  
aggregation of incomes of husband and wife 夫妇入息合并计算 Q<wrO  
aggregation of property 财产的总和 nA(5p?D+YB  
agio 差价；贴水 ^RE[5h6^q  
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~i\*Ox^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment DS+BX`i%#p  
《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》 mPF<2:)wv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment t33\f<e  
《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》 n%;4Fm
?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment s{OV-H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bXvriQ.UH  
agreement for a settlement 授产协议 K8
/jfm  
agreement for assignment 转让协议 E9b>wP  
agreement for sale 售卖协议；买卖协议 1+"d-`'Z2O  
agreement for sale and purchase 买卖协议 qpQiMiB#g'  
agreement for the payment of interest 支付利息协议 9K;g\? 3  
agreement for the repayment of money 还款协议 F~0iJnF  
agreement of reinsurance 再保险协议 M6ZXq6J  
Agricultural Bank of China 中国农业银行 >;]S+^dXY  
air passenger departure tax 飞机乘客离境税 !3<b#QAXRG  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 i%GiWanG  
airport tax 机场税 Z`f?7/"B  
alcohol duty 酒精税 1g,Of
r  
alienation 让与；让渡；转让 B}P!WRNmln  
alimony 生活费；赡养费 1Vkb}A,'  
All Ordinaries Index [AOI] 所有普通股指数 [wk1p-hf  
all risks 全险；综合险 x:i,l:x  
All Sales Record for Stock Market 《股票市场成交报告》 V["'
eJA,,  
Allied Capital Resources Limited 新联财务有限公司 n!sOKw  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qC=9m[MI  
allocation letter 拨款信件 37biRXqLH  
allocation of fund 分配款项；预留款项 aTfc>A;  
allocation of profit 利润分配；溢利分配 .:XXc  
allocation warrant 拨款令 ~1XC5.*-  
allotment 分配；配股 }+}Cl T  
allotment notice 股份配售通知；配股通知 :L6%57  
allotment of shares 股份分配 sOVpDtZ]LR  
allowable 可获宽免；免税的 @#*{* S8  
allowable business loss 可扣除的营业亏损 ?^J%S,  
allowable expenses 可扣税的支出 {H>Tv,v|  
allowance 免税额；津贴；备抵；准备金 o^/ fr&,9  
allowance for debts 债项的免税额 W0;QufV  
allowance for depreciation by wear and tear 耗损折旧免税额 jd2 p
~W  
allowance for funeral expenses 殡殓费的免税额 \vx'+}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "!& o|!2  
allowance for repairs and outgoings 修葺及支出方面的免税额 0eKLp8;Lh
 
allowance to debtor 给债务人的津贴 tJ*/5k &  
alteration of capital 资本更改 8QMMKOui\  
alternate trustee 候补受托人 mhM;`dl  
amalgamation 合并 Y O|hwhe_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M?Fv'YE  
ambit of charges 征税范围；收费范围
#V)l>  
amended valuation 经修订的估值 A k~|r#@  
American Commodities Exchange 美国商品交易所 t\]kVo)  
American Express Bank Limited 美国运通银行 'SXLnoeTa  
American Stock Exchange 美国证券交易所 :#\jx  
amortization 摊销 ]<ay_w;  
amount due from banks 存放银行同业的款项 I?nU+t;  
amount due from banks abroad 存放海外银行同业的款项 6kMEm)YjT  
amount due from holding companies 控股公司欠款 -7XaS&.4  
amount due from local banks 存放本港银行同业的款项 ,S m?2<  
amount due to banks 银行同业的存款 _dECAk &b  
amount due to banks abroad 海外银行同业的存款 C^LxJG{L5  
amount due to holding companies 控股公司存款 4]E1x l  
amount due to local banks 本港银行同业的存款 _j4K  
amount due to outport banks 外埠银行同业的存款 R6`mmJ+'  
amount for note issue 发行纸币的款额 QpiDBJCL  
amount of bond 担保契据的款额 ~}/_QlX` K  
amount of consideration 代价款额 *N
M*
 
amount of contribution 供款数额 oiM['iDK  
amount of indebtedness 负债款额 Ki1 zi~  
amount of principal of the loan 贷款本金额 NGRXNh+  
amount of rates chargeable 应征差饷数额 FjI1'Ah\  
amount of share capital 股本额 Dw 5Ze  
amount of sums assured 承保款额  fOKAy'  
amount of variation 变动幅度 =*.S<Ko)  
amount of vote 拨款数额 /cVZ/"  
amount payable 应付款额 0C3Y =
F  
amount receivable 应收款额 Q<DXDvL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >s!k"s,  
analysis 分析 g~(
G P  
ancillary risk 附属风险 asE.!g?  
annual account 周年帐目；周年帐目报表；年度决算；年结 e|>@ >F]K  
annual accounting date 年结日期 QxuU3#l  
annual allowance 每年免税额；年积金；年度津贴；年津 \F\xZ.r  
annual balance 年度余额 RH$l?j6  
annual disposable income 每年可动用收入 R&:Qy7"  
annual estimates 周年预算 6ZwQ/~7H  
annual fee 年费 nEP3B'+  
annual general meeting 周年大会 _mQj
=  
annual growth rate 年增率；每年增长率 DjiI*HLNR  
annual long-term supplement 长期个案每年补助金 il"pKQF  
annual pensionable emolument 可供计算退休金的年薪  R7;X  
annual report 年报 t?b@l<,s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <[T{q |*  
annual return 周年报表；周年申报表；每年报税表格 $VP\Ac,!  
Annual Return Rules 《周年报表规则》 XF>!~D  
annual review of consumer prices 每年消费物价回顾 arS@l<79  
annual roll-forward basis 逐年延展方式 5E 9
R+N  
annual salary 年薪 X)=m4\R  
annual statement 年度报表；年度决算表 pcQkJF  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 hQz1zG`z7  
annuitant 年金受益人 =s*4y$%
I  
annuity 年金 Q \SSv;3_  
annuity contract 年金合约 +VJyGbOcC  
annuity on human life 人寿年金 +.rE|)BPy  
antecedent debt 先前的债项 -G#m'W&  
ante-dated cheque 倒填日期支票 Eg2SC?5
 
anticipated expenditure 预期开支 {lUaN0O:  
anticipated net profit 预期纯利 bYX.4(R  
anticipated revenue 预期收入 <u1`o`|-  
anti-inflation measure 反通货膨胀措施 ]3Ibl^J  
anti-inflationary stance 反通货膨胀立场 t0?tXe.B  
apparent deficit 表面赤字 E70o nR!i  
apparent financial solvency 表面偿债能力 b_u; `^  
apparent partner 表面合伙人 bA'N2~.,  
application for personal assessment 个人入息课税申请书 hSN38wy  
application of fund 资金应用 ><.*5q  
application to release as liquidator and to destruct the books of accounts and documents )nq(XM7  
申请免除清盘人职务及毁灭帐簿与文件 :22wq{  
appointed actuary 委任精算师 %h;1}SFl0  
appointed auditor 委任核数师；委任审计师 TTWiwPo59  
appointed trustee 委任的受托人 b/\l\\$-  
appointer 委任人 &m]jYvRc  
apportioned pro rata 按比例分摊 S\GxLW@x  
apportionment 分配；分摊 +D[C.is>]}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5`lVC$cP  
apportionment formula 分摊方程式 0zsmZ]b5E  
apportionment of estate duty 遗产税的分摊 O%aHQL%Sz  
appraisal 估价；评估 s;[=B  
appreciable growth 可观增长 X`-o0HG  
appreciable impact 显着影响 L)S V?FBx  
appreciable increase 可观增长 -6X+:r`>u  
appreciation 增值；升值 zz<o4bR  
appreciation against other currencies 相对其他货币升值 7j(gW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8wEJyAu2  
appreciation tax 增值税 ?(}~[  
appropriation 拨款；拨用；拨付 SLH;iqPT  
appropriation account 拨款帐目 83aWMmA(1  
Appropriation Bill 拨款法案 W'Y(@  
appropriation-in-aid system 补助拨款办法 ~zvZK]JoX  
approved assets 核准资产 "5Z5x%3I  
approved basket stock 认可一篮子证券 vIZFI  
approved budget 核准预算 lS!O(NzqE'  
approved charitable donation 认可慈善捐款 o3NB3@uj<  
approved charitable institution 认可慈善机构 `=Bv+  
approved currency 核准货币；认可货币 u@`y/,PX  
approved estimates 核准预算 IJ:JH=8  
approved estimates of expenditure 核准开支预算 ?iamo.0zN  
approved overseas insurer 核准海外保险人 7<K=G2_:  
approved overseas trust company 核准海外信托公司 9%0^fhrJ  
approved pooled investment fund 核准汇集投资基金 LWN9 D  
approved provident fund scheme 认可公积金计划 M~y}0Ik  
approved provision 核准拨款 YM.  
approved redeemable share 核准可赎回股份 G c,  
approved regional stock 认可地区性证券  aN6HO  
approved retirement scheme 认可退休金计划 ; 0M"T[c  
approved subordinated loan 核准附属贷款 >66 `hZ  
arbitrage 套戥；套汇；套利 znIS2{p/`  
arbitrageur 套戥者；套汇者 C}pQFL{B5  
arbitrary amount 临时款项 ;<%th  
arrangement 措施；安排；协定 Ysw&J}6e  
arrears 欠款 ~at:\h4:  
arrears of pay 欠付薪酬 T&:~=  
arrears of revenue 逾期未收税款；逾期未收的帐项 g0
IvcA  
articles of association 组织章程；组织细则；组织章程细则 V
CIV*5 P  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NQcg}y  
ascertainment of profit 确定利润 PIoBKCJ  
"Asia Clear" “亚洲结算系统” ^V]IPGV  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,Vof<,x0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 '!`]Z
c  
Asian Development Fund [ADF] 亚洲发展基金 ()n2 KT  
Asian dollar bond 亚洲美元债券 m,}GP^<1i  
Asian dollar market 亚洲美元市场 fhC|=0XB  
Asian dollar rate 亚洲美元利率 "x0KiIoPk  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?N@[R];  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 zH#urF6<  
asked price 沽盘；喊价；索价；卖方报价 5{vuN)K3  
assessable income 应评税入息 0h{&k7T<7  
assessable loss 应评税亏损 GNHWbC6_m  
assessable profit 应评税利润 OsRizcgdA  
assessable value 应评税值
IP)%y%ycw  
assessed profit 估定利润 &^Gp  
assessed value 经评估价值 x`2du/ C  
assessment 评税；评定；估价；评税单 cJM.Q_I}Y  
assessment number 评税编号；估价编号 ,e GF~  
assessment of additional tax 补加税评税 ,#%I$  
assessment of performance 业绩评估；实绩评价 l|;]"&|_]c  
Assessor 评税主任 %J9+`uSl  
asset price bubbles 资产价格泡沫 .S* sGauM  
asset-backed securities 具资产保证的证券 C9,Uwz<!]  
assets accretion 资产增值 T#[#w*w/  
assets and liabilities 资产与负债 R D?
52\  
assets betterment statement 资产递增表；资产改进表  NfmHa  
assets lending 实物放款；有抵押贷款 $s 'n]]Wq  
assets of the company passing on the death 死者去世时转移的公司资产 g8"H{u  
assets pledged as security for liabilities 用作负债抵押的资产 n?9FJOqi  
assets portfolio 资产投资组合 FchO 6O  
assets price 资产价格 L@ejFXQg  
assets quality 资产质素 2lqy<o  
assets realization 资产变现 ),^pi?  
assets refinancing arrangement 资产再集资安排 b&AeIU}&  
assets securitization 资产证券化 vkeZ!klYB  
assets situated outside Hong Kong 在香港以外地方的资产 o1-_BlZ  
assets stripping 削减资产；拆卖资产 +Y$EZL.A  
assets value 资产值 IA`Lp3Z  
assignee 承让人 SDs#w  
assignment 转让；转让书；转让契 nUisC5HW  
assignment of interest 权益转让 FJT0lC  
assignment of letters patent and trade mark 专利证书及商标转让 0F 2p4!@W  
assignment of property 物业转让；物业转让书 >&^jKfY  
assignment right 转让权 @3S:W2k  
assignor 转让人 SzfMQ@~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 _sY; dS/  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&)_ z!  
associate member 附属会员 I8YCXh  
associated body corporate 相联法人团体 3UUN@Tx  
associated company 相联公司；联属公司 >gz8,&  
associated corporation 相联法团 [X>f;;h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] POX{;[SV  
公认会计师公会〔英国〕 J@#rOOu  
Association of Futures Exchange Brokers 香港期货经纪协会 tZu1jBO_Q4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %J1oz3n  
association of underwriters 承保人组织 _~S[  
assumption of control 接管 %joU}G;"  
assurance 担保；保险；转易；转易书 JU)k+:\a  
assurance of interest 权益的转易 z*9 ke  
at 19XX price 按一九ＸＸ年价格计算 JY~CMR5#.O  
at a discount 按赔价计算；按贴水价格计算；打折扣 432]yhQ  
at a premium 按溢价计算；按升水价格计算 D'BGoVP  
at call 通知付款；按通知 fVdu9 l  
at constant market price 按固定市价计算 eo.B0NZsF  
at constant price 按固定价格计算 yM,Y8^  
at cost 按成本计算 \Pe+]4R-Xo  
at current market price 按当时市价计算；按现时市价计算 P4+PY 8  
at current price 按当时价格计算；按现时价格计算 b/ h#{'  
at factor cost 按要素成本计算；按生产要素成本计算 rj4R/{h  
at money-of-the-day price 按付款当日价格计算 {kr14l*2  
at or better 按指定或较佳价位〔买卖指令〕 M5L/3qLh1  
at par 按面值计算；平价 ~qK/w0=j  
at sight 见票即付 \)ZC
B7|  
at the close 按收市盘 }<*KM)%  
at the opening 按开市盘 tf[)| /M  
attestation 见证；见证条款 3Vak C  
at-the-money option 平价期权 i4XiwjCHN  
attorney 受权人；受托代表人 {faIyKtW  
attornment 新拥有人承认书 M+:9U&>  
attributable profit 可归属利润 2.MY8}&WBu  
attributable share value 可归属股份价值 2. v<pqn  
Auckland Stock Exchange 奥克兰证券交易所 >`0mn|+  
auction 拍卖 HV*;Yt  
auctioneer 拍卖商 &y(%d 7@/  
audit 审计；核数 'S:
$4j  
Audit Commission 审计署 NOKU2d4 G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] yqB!0) <  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 H8 xhE~'t  
audit review 帐目审查 0sTR`Xk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qdxaP% p2  
audited account 审计帐目；经审计的帐目 2u+!7D!w$  
audited annual account 经审计的周年帐目 Wrh$`JC  
audited balance sheet 经审计的资产负债表 14 (sp  
auditor 核数师；核数主任；审计师 @7KG0<]h  
auditor's certificate 核数师证明书；审计师证明书 8)ng> l  
auditor's report 核数师报告；审计师报告 ?GW}:'z  
Aussie bond 澳元债券 ;~'&m  
austerity budget 紧缩预算 vhcp[=e :  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7!\zo mx  
Australia All Ordinaries Index 澳洲所有普通股票指数 |=MhI5gsx  
Australian Dollar [AUD] 澳元 vo%"(!  
Australian Options Market 澳大利亚期权市场 5L_`Fw\l  
Australian Securities Commission 澳洲证券事务监察委员会 v G9>e&Be  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7R# }AQ   
Australian Stock Exchange 澳大利亚证券交易所 HxcL3Bh$~}  
Austrian Schilling [ATS] 奥地利先令 `*D"=5G+  
authentication 认证；鉴证 m;t&P58f  
authority to purchase 委托购买证；委购书 +'nMy"j1  
authorization 认可；核准；授权；授权书 1aCpeD4|)  
authorization by direction 指示授权 q'TIN{\.{  
authorization by instruction 指令授权 &HtTh {  
authorization by warrant 令状授权 o"_'cNAz  
authorization of unit trust 单位信托的认可 W|y;Kxy  
authorized agent 指定代理人 5pK _-:?  
authorized capital 法定资本 <fV][W  
authorized clerk 出市员 }r!hm?e  
authorized dealer 认可交易商 3dSC`K  
authorized financial institution 认可财务机构 P,F eF'J^  
authorized fund 认可基金 -4P `:bF  
authorized fund house 获授权的基金公司；认可基金公司 o{^`Y   
authorized institution 认可机构 KHgn  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d ez4g  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]}p<P):hO  
authorized insurer 获授权保险人；获认可承保人 ge<D}6GQ  
authorized investment 特准投资项目 ._Ww  
authorized person 获授权人 b4WH37,lA  
authorized representative 获授权代表 ?_cOU@n  
authorized share capital 法定股本 lk[Y6yE  
automated quotation system 自动报价系统 ]vP}K   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~"NuYM#@  
自动交易系统〔香港期货交易所有限公司〕 1hE{(onI  
automatic adjustment mechanism 自动调整机制 N_Kdi%q  
automatic adjustment system 自动调整系统 Vzo<ma^  
Automatic Clearing House 自动票据交换所 ;BYuNQr  
automatic exchange rates accumulation system 自动化汇率累集系统 I~&9c/&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕  ?r@^9  
automatic teller machine [ATM] 自动柜员机 -6~.;M 5  
autopay 自动转帐 P;mp)1C  
available assets 可用资产 ! Dj2/][  
available fiscal reserve 现存财政储备 Poa&htxe1  
available profit 可用利润 ,wXmJ)/WZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 14jN0\  
average 平均；平均数；海损 G$%F`R[  
average basic salary 平均基本薪金 .Y"F3 R  
average consumer expenditure 平均消费开支；一般消费开支 32j}ep.*  
average cost 平均成本 rNTLP m  
average cost of land production 增辟土地平均成本 Dad$_%  
average daily turnover 平均每日成交额 0;=-x"  
average daily wage rate 平均每日工资率 X8R`C0   
average expenditure pattern 平均开支模式 RjVmHhX
 
average growth rate 平均增长率 |_>^vW1f  
average net fixed assets 固定资产平均净值 q=V'pML  
average of relatives 相对价格平均数 x!\q69ndv  
average price 平均价格 Q2uV/M1?  
average propensity to consume 平均消费倾向；一般消费倾向 5j6`W?|q  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~!!|#A)W  
average rate 平均率 |ns?c0rM  
average revenue 平均收入；平均收益 )>S,#_e*b  
average stock 平均库存；平均存货 %W)pZN}  
average yearly rent 平均年租 $(Mz@#%  
avoidance of double taxation 避免双重课税 7.6L1srV  
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 ;}"Eqq:  
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