一些有用的会计术语(也不知道发的地方对不对)A

A: LjY@b  
A share Ａ股；甲类股份 9ohO-t$XkY  
abatement of tax 减税；减扣免税额 V1 {'d[E*  
ABN AMRO Bank N.V. 荷兰银行 L',7@W  
above-the-line expenditure 线上项目支出；经常预算支出 ueu=$.^;g  
above-the-line receipt 线上项目收入；经常预算收入 ^wW{7Uq>  
ABSA Asia Limited 南非联合亚洲有限公司 "Ax#x  
absolute change 绝对数值变更 ~ea&1+Z[3  
absolute expenditure 实际开支 @tVl8]y  
absolute guideline figure 绝对准则数字 PD`EtkUnv  
absolute interest 绝对权益 .&;:X
)  
absolute order of discharge 绝对破产解除令 ds:&{~7L<T  
absolute profit margin 绝对利润幅度 k!ac_}&NNv  
absolute value 实值；绝对值 sHm:G_  
absolutely vested interest 绝对既得权益 t6! B  
absorbed cost 已吸收成本；已分摊成本 B/gI~e0  
absorption 吸收；分摊；合并 ^.u J]k0  
absorption rate 吸收率；摊配率；分摊率 a{+;&j[!  
ACB Finance Limited 亚洲商业财务有限公司 22gh,e2o  
acceptable form of reciprocity 合理的互惠条件 l;vA"b=]  
acceptable rate 适当利率；适当汇率 Dy^A??A[E}  
acceptance agreement 承兑协议 @X]JMicJ  
acceptance for honour 参加承兑 [5wU0~>'  
acceptor 承兑人；接受人；受票人 m:5x"o7)ln  
acceptor for honour 参加承兑人 XBN,{  
accident insurance 意外保险 U{PFeR,Uk  
Accident Insurance Association of Hong Kong 香港意外保险公会 A"Sp7M[J  
accident insurance scheme 意外保险计划 Tk:%
YS;=  
accident year basis 意外年度基准 j38>5DM6L  
accommodation 通融；贷款 n+w$'l  
accommodation bill 通融票据；空头票据 i?IV"*Ob1N  
accommodation party 汇票代发人 `(VVb@:o  
account balance 帐户余额；帐户结余 ?7Skk  
account book 帐簿 YnW,6U['{g  
account collected in advance 预收款项 (tzfyZ M  
account current book 往来帐簿 7-2,|(Xg  
account of after-acquired property 事后取得的财产报告 by*v($  
account of defaulter 拖欠帐目 ,Laz515  
account payable 应付帐款 $##
LSTA  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F?hGt]o
 
account receivable 应收帐款 Dt Ry%fA_  
account receivable report 应收帐款报表 Z8q*XpUH  
account statement 结单；帐单；会计财务报表 Lo uYY:Q  
account title 帐户名称；会计科目 ~RIa),GVX  
accountant's report 会计师报告 7&*d]#&~j  
Accountant's Report Rules 会计师报告规则 L^{wxOf&6E  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _0!<iN L  
Accounting Arrangements 《会计安排》 -A)/CFIZ  
accounting basis 会计基础 HVaKy+RU  
accounting by Official Receiver 破产管理署署长呈交的帐目 %nT&  
Accounting Circular 《会计通告》 S'(Hl}h!.  
accounting class 会计类别 ^|lG9z%Foy  
accounting date 记帐日期；会计结算日期 &8@ a"  
accounting for money 款项核算 `fUPq ;  
Accounting Officer 会计主任 !?J?R-C  
accounting period 会计报告期；会计期 ;7bY>zc(w  
accounting policy 会计政策；会计方针 2hFj+Ay  
accounting practice 会计惯例 ZY-mUg  
accounting principle 会计准则 '~OKt`SfIo  
accounting record 会计记录 y>
|AX/n  
accounting report 会计报告 )ioIn`g^-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iYb{qv_4  
Accounting Society of China 中国会计学会 (5&l<u"K~  
accounting statement 会计报表 +8|r_z\A5a  
accounting system 会计制度；会计系统 H
'wh0K(  
accounting transaction 会计事项；帐务交易 VIg=|Oe),  
accounting treatment 会计处理 SCKpW#2dP{  
accounting year 会计年度 m`H9^w%W  
accretion 增值；添加 jW0aIS2O  
accrual 应计项目；应累算数目 4!0nM|~  
accrual basis 应计制；权责发生制 VO+3@d:  
accrual basis accounting 应计制会计；权责发生制会计 >TddKR@C  
accrue 应累算；应计 =%R|@lz_x  
accrued benefit 应累算利益 V9<CeTl'  
accrued charges 应计费用 iWMgU:T  
accrued cumulative preference share dividend 应累算的累积优先股股息 kG|pM54:^  
accrued expenses 应累算费用 31n|ScXv  
accrued interest payable 应付利息；应计未付利息 6jo+i[h  
accrued interest receivable 应收利息；应计未收利息 S[L2
vM)  
accrued right 累算权益 aFVd}RO0  
accruing profit 应累算的利润 SM
8m\c  
accumulated fiscal reserve 累积财政储备 W5a>6u=g,  
accumulated profit 累积利润；滚存溢利  =[G)  
accumulated reserve 累积储备 TM1J1GU  
accumulation of surplus income 累积收益盈余 @AAkEWo)_  
acquired assets 既得资产 "f3KE=cUm  
acquisition 收购；购置；取得 f+Da W  
acquisition cost 购置成本 /e4#DH  
acquisition expenses 购置费用 vV+>JM6<K  
acquisition of 100% interest 收购全部股权 ]z_C7Y"4BR  
acquisition of control 取得控制权 sKuPV
  
acquisition of fixed assets 购置固定资产 >5}jM5$  
acquisition of shell “买壳” HRZ3}8Qj  
acquisition price 收购价 (VA:`pstP  
act of God 天灾 &+>)H$5  
acting partner 执事合伙人 >!|(n@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <6) w  
active partner 积极参与的合伙人 =D6H?K-k!  
active trading 交投活跃 Je~d/,^WU  
actual circulation 实际流通 kVu-,OU  
actual cost 实际成本 "7tEk<x  
actual expenditure 实际开支；实际支出 ]VS$ ?wD  
actual income 实际入息；实际收入；实际收益 h2C1'+Q{9  
actual market 现货市场 ^X
Qr`CqI  
actual price 现货价；实际价格 ,"!P{c  
actual profit 实际利润 U<lCK!85[  
actual quotation 实盘；实际价位；实际报价 =#c?g Wb56  
actual year basis 按实际年度计算 $k&}{c8P  
actuals 实货 Fl^}tC  
actuarial investigation 精算调查 T c{]w?V  
actuarial principle 精算原则 c(<,qWH  
actuarial report 精算师报告 7VwLyy  
Actuarial Society of Hong Kong 香港精算学会 )!``P?3?  
actuarial valuation 精算师估值 I=3e@aTZ,  
actuary 精算师 g)Byd\DS  
ad referendum agreement 暂定协议；有待覆核的协定 jW-j+WGSM  
ad valorem duty 从价税；按值征税 %Pb 5PIk4  
ad valorem duty system 从价税制 HLy}ta\
 
ad valorem fee 从价费 H.ZmLB  
ad valorem tariff 从价关税 Q`]El<$  
additional allowance 额外免税额 Gv,0{DVX<  
additional amount for unexpired risk 未过期风险的额外款额 B R-(@  
additional assessable profit 补加应评税利润 >cPB:kD'  
additional assessment 补加评税 {A2SG#}  
additional commitment 额外承担 7gV"pa
  
additional commitment vote 额外承担拨款 YJ`[$0mam  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +{j? +
4(B  
additional dependent parent allowance 供养父母额外免税额 C||A[JOS  
additional provision 额外拨款
Hop$w  
additional stamp duty 附加印花税 'sL>U$(  
additional tax 补加税罚款；补加税款 ZN2g(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 nJ|8#U7  
adjudged bankrupt 被裁定破产 nuB@Fkr  
adjudicated bankrupt 裁定破产人 I,r 3.2u  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^#R-_I  
adjudication of bankruptcy 裁定破产；宣告破产 gq6C6   
adjudication of insolvency 裁定无力偿还债务 IA|V^Wmt;  
adjusted actual 经调整的实数；调整后的实数 )-9G*3  
adjusted current assets 经调整的流动资产；调整后的流动资产 :ji_dQ8k  
adjusted figure 经调整的数字；调整后的数额 9_rNJLj8y  
adjusted liabilities 经调整的负债；调整后的负债 Mc9P(5Bf
  
adjusted loss 经调整的亏损；调整后的亏损 g]V}azLr  
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 EO,;^RtB  
adjusted profit 经调整的利润；调整后的利润 0C}7=_?  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^b`}g  
adjusted value 经调整的价值；调整后的价值 Jr18faEZw  
adjustment 调整；修订；理算〔保险〕 7;C9V`  
adjustment centre 调剂中心 _1c'~;  
adjustment lag 调整过程的时间差距；调整时差 8kih81tx"U  
adjustment mechanism 调整机制 vL13~q*F  
adjustment of loss 亏损调整 Fz16m7.  
adjustment process 调整过程；调整程序 i_4FxC4  
adjustment range 调整幅度 &tKs t,UR8  
administered exchange rate 受管制汇率 -pj&|< h+9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MjG=6.J|`  
administration expenses 行政费用 9oP8| <+  
administration fee 手续费；行政费 `"M=ZVk  
administration in bankruptcy 破产管理 }Xs=x6Mj  
administration order 遗产管理令 +|Q8P?YD_  
administrator 管理人；遗产管理人 W;,.OoDc>  
administrator of the estate 遗产管理人 @.-g  
admission of debt 债项承认书 vI]| W  
admission of proof 接纳债权证明 uj&^W[s  
advance 放贷款项；垫付款项；预支款项；预付款项 2"nd(+QH  
advance account 暂支帐目；预付款帐户 /yIkHb^c  
advance compensation 预付补偿金 mY.[AIB  
advance from shareholder 股东垫款 -) $$4<L  
advance pending reimbursement 预支以待日后付还 3bpbk  
advanced economy 先进经济体系 au574tj  
advancement 预付；预付财产 _p7c<$;  
advances warrant 垫款令 !:`QX\Ux  
advancing 贷出 %Md;=,a:6  
adverse balance 逆差 1bd(JL  
adverse exchange 逆汇 @g""*T1:$  
advertisement addressed to shareholders 在报章刊登的致股东通告 br<,?  
advice for collection 托收通知书 .0#?u1gXsX  
advice of drawing 提款通知书；汇票通知书 9wC q  
advice of payment 付款通知 hti)<#f  
Advisory Committee [Securities and Futures Commission] 52K3N^RgR  
谘询委员会〔证券及期货事务监察委员会〕 of8/~VO  
Advisory Committee on Diversification 经济多元化谘询委员会 c^UG
}:Y  
affidavit 誓章；遗产申报誓章 rayC1#f  
affidavit of no receipt 述明无收款的誓章 _i:yI-jA  
affiliate 联号；联营公司；附属公司 _7]*
5Pxo  
affiliated company 附属公司；联号；联营公司 .5|wy<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (2QFwBW]  
affordability 负担能力 >&e|ins^N  
African Development Bank [AfDB] 非洲开发银行 `pm6Ts{,  
after-acquired property 事后取得的财产 [Pby d  
after-hours dealing 市后交易 \Q?r+VZ  
after-tax profit 税后盈利；税后利润；税后溢利 `*8p T  
agency agreement 代理协议 xgL*O>l)  
agency expenses 代理机构的开支 cW26TtU(  
agency fee 代理费 1Xt%O86
 
Agency Law 《代理法》 >Rjk d>K3  
agent 代理人；承销人 JpD<2Mz_|V  
agent of company 公司代理人 6N:fq  
agent's fee 代理人费；经纪费 %-i2MK'A  
aggregate 总计；总数；总体数字 lycY1lK  
aggregate amount 总款额；总额 $=TFTSO  
aggregate assets and liabilities 总体资产与负债 <:2El9l!  
aggregate at constant price 按固定价格计算的总体数字 L/"XIMI*Xg  
aggregate demand 总需求 H{E223  
aggregate gross position 总持仓量 |OUr=b  
aggregate limit 总限额 tqAh&TW3+  
aggregate of salaries tax 合计薪俸税 O]~cv^  
aggregate performance 总体表现；总体业绩 uYhm Fp  
aggregate supply 总体供应 pz6fL=Xd  
aggregate surplus 总盈余 vR3'B3y  
aggregate total 整体总额 x;99[C!$  
aggregate value 总值；合计价值 ^hq`dr|R=  
aggregated basis 合计基准 Jp!Q2}  
aggregated net chargeable income 合计应课税入息实额 8{8J(~  
aggregation 合并计算；合计；总和 x}i:nLhL  
aggregation of incomes of husband and wife 夫妇入息合并计算 ib0M$Y1tIS  
aggregation of property 财产的总和 EQ-r  
agio 差价；贴水 ^9%G7J:vGO  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 /G9wW+1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment vXAO#'4tm%  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 :,Q\!s!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0hnN>?  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 t Q385en  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G?jKm_`L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 eqb8W5h'  
agreement for a settlement 授产协议 75u/'0~5  
agreement for assignment 转让协议 casva;  
agreement for sale 售卖协议；买卖协议 [ p$f)'  
agreement for sale and purchase 买卖协议 "G].hKgbk*  
agreement for the payment of interest 支付利息协议 X9K@mX  
agreement for the repayment of money 还款协议 g'ha7~w(p  
agreement of reinsurance 再保险协议 =J
&vr  
Agricultural Bank of China 中国农业银行 [fiB!G]?  
air passenger departure tax 飞机乘客离境税 6oMU) DIa  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 epI&R)]   
airport tax 机场税 0?8O9i  
alcohol duty 酒精税 3}@3pVS  
alienation 让与；让渡；转让 _CO?HX5ek  
alimony 生活费；赡养费 Ua\]]<hj"  
All Ordinaries Index [AOI] 所有普通股指数 fb
3(9  
all risks 全险；综合险 VNBf2Va  
All Sales Record for Stock Market 《股票市场成交报告》 5ltEnvN  
Allied Capital Resources Limited 新联财务有限公司 it.Lh'N;T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 tPBr{  
allocation letter 拨款信件 Yj3j?.JJk  
allocation of fund 分配款项；预留款项 8yij=T*  
allocation of profit 利润分配；溢利分配 <E/4/ ANN  
allocation warrant 拨款令 (KtuikJ32^  
allotment 分配；配股 ]rGZ  
allotment notice 股份配售通知；配股通知 W/DSj :  
allotment of shares 股份分配 Fk=Sx<TX  
allowable 可获宽免；免税的 E w#UlA:"v  
allowable business loss 可扣除的营业亏损 ^YG'p?r.s  
allowable expenses 可扣税的支出 tj$&89  
allowance 免税额；津贴；备抵；准备金 <qJI]P  
allowance for debts 债项的免税额 nX~Qt%  
allowance for depreciation by wear and tear 耗损折旧免税额 wX5Yo{  
allowance for funeral expenses 殡殓费的免税额 .'foS>W=t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HY
-7{irR~  
allowance for repairs and outgoings 修葺及支出方面的免税额 /e5' YVP  
allowance to debtor 给债务人的津贴 KmS$CFsGL  
alteration of capital 资本更改 fy9mS  
alternate trustee 候补受托人 p+M#hF5o  
amalgamation 合并 [hzw..?g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -':;0  
ambit of charges 征税范围；收费范围 cHo@F!{o=  
amended valuation 经修订的估值 &U*MLf83`  
American Commodities Exchange 美国商品交易所 j11FEE<W  
American Express Bank Limited 美国运通银行 ,w-=8>5lrj  
American Stock Exchange 美国证券交易所 :kU#5Aj gK  
amortization 摊销 ~5`p/.L)ZD  
amount due from banks 存放银行同业的款项 VWhq+8z  
amount due from banks abroad 存放海外银行同业的款项 QAGR\~  
amount due from holding companies 控股公司欠款 pHKcKqB*13  
amount due from local banks 存放本港银行同业的款项 3oD?e  
amount due to banks 银行同业的存款 %!P^se  
amount due to banks abroad 海外银行同业的存款 oF'_x,0  
amount due to holding companies 控股公司存款 )R %>g-dw  
amount due to local banks 本港银行同业的存款 @S?`!=M  
amount due to outport banks 外埠银行同业的存款 JG^fu*K  
amount for note issue 发行纸币的款额 {7d(B1[1  
amount of bond 担保契据的款额 -Cn x!g}  
amount of consideration 代价款额 h]
6m+oPW  
amount of contribution 供款数额 B`{7-Asc1  
amount of indebtedness 负债款额 Z$*m=]2  
amount of principal of the loan 贷款本金额 >wSrllmj@  
amount of rates chargeable 应征差饷数额 (JMk0H3u  
amount of share capital 股本额
MS5X#B  
amount of sums assured 承保款额 ,I|3.4z  
amount of variation 变动幅度 N[=c|frho  
amount of vote 拨款数额 ~K$dQb])  
amount payable 应付款额 cQzUR^oq,  
amount receivable 应收款额 . E8Gj'yO  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8kdJ;%^N  
analysis 分析 E;1QD/E$  
ancillary risk 附属风险 P>U7RX e  
annual account 周年帐目；周年帐目报表；年度决算；年结 q"LE6?hs  
annual accounting date 年结日期 _a]0<Vm C0  
annual allowance 每年免税额；年积金；年度津贴；年津 "!S7D>2y#  
annual balance 年度余额 )L+>^cJI<  
annual disposable income 每年可动用收入 8*x/NaH /\  
annual estimates 周年预算 !kW~s_gUb*  
annual fee 年费 F_I.=zQr  
annual general meeting 周年大会 N({0"7  
annual growth rate 年增率；每年增长率 e6`g[Ap  
annual long-term supplement 长期个案每年补助金 "?AJ(>wP  
annual pensionable emolument 可供计算退休金的年薪 +b sc3  
annual report 年报 MV.&GUez{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f7_V ]  
annual return 周年报表；周年申报表；每年报税表格  u> @@  
Annual Return Rules 《周年报表规则》 T)#e=WcP]  
annual review of consumer prices 每年消费物价回顾 |=u }1G?  
annual roll-forward basis 逐年延展方式 0n/+X[%Ti  
annual salary 年薪 /1BqC3]tL  
annual statement 年度报表；年度决算表 % `\}#  
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 Je*hyi7  
annuitant 年金受益人 mufXM(  
annuity 年金 bZ SaL^^(  
annuity contract 年金合约 k0bDEz.X  
annuity on human life 人寿年金 GMKY1{   
antecedent debt 先前的债项 2{|mL`$04<  
ante-dated cheque 倒填日期支票 45 B |U  
anticipated expenditure 预期开支 jdf3XTw  
anticipated net profit 预期纯利 AfT;IG%Gt  
anticipated revenue 预期收入 4+B&/}FDLo  
anti-inflation measure 反通货膨胀措施 M@]@1Q.p  
anti-inflationary stance 反通货膨胀立场 <4:%M  
apparent deficit 表面赤字 (`"87Xomnn  
apparent financial solvency 表面偿债能力 g1{2E<b5  
apparent partner 表面合伙人 F\2<q$Zn+  
application for personal assessment 个人入息课税申请书 *@eZt*_  
application of fund 资金应用 Ake$M^Bz  
application to release as liquidator and to destruct the books of accounts and documents \R[f< K%  
申请免除清盘人职务及毁灭帐簿与文件 @bIZ0tr4  
appointed actuary 委任精算师 LEd@""h  
appointed auditor 委任核数师；委任审计师 P$
v9  
appointed trustee 委任的受托人 Ex+E66bE  
appointer 委任人 @(CJT-Ak  
apportioned pro rata 按比例分摊 p~yGp]yJ9  
apportionment 分配；分摊 /_mU%fl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CHckmCgf4  
apportionment formula 分摊方程式 E_H.!pr  
apportionment of estate duty 遗产税的分摊 gxc8O).5vY  
appraisal 估价；评估 R*O<(  
appreciable growth 可观增长 rqTsKrLe  
appreciable impact 显着影响 wCt!.<, .  
appreciable increase 可观增长 O ]!/fZ;(  
appreciation 增值；升值 ]D<3yIGS  
appreciation against other currencies 相对其他货币升值 5ajd$t  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -ZH6*7!  
appreciation tax 增值税 1StaQUB  
appropriation 拨款；拨用；拨付 a9!.e rM
 
appropriation account 拨款帐目 4W<8u(  
Appropriation Bill 拨款法案 5}4>vEn  
appropriation-in-aid system 补助拨款办法 i#I7ncX  
approved assets 核准资产 3vj1FbY  
approved basket stock 认可一篮子证券 i:2eJ.  
approved budget 核准预算 cH`ziZ<&m1  
approved charitable donation 认可慈善捐款 lZJbQ=K{  
approved charitable institution 认可慈善机构 E`#/m@:|-  
approved currency 核准货币；认可货币 aa&\HDh*  
approved estimates 核准预算 &%;K_asV;  
approved estimates of expenditure 核准开支预算 Q\pI\]p:  
approved overseas insurer 核准海外保险人 ' 1D1y'  
approved overseas trust company 核准海外信托公司 do DpTwvh  
approved pooled investment fund 核准汇集投资基金 >JHQA1mX  
approved provident fund scheme 认可公积金计划 s:*" b'  
approved provision 核准拨款 s >7(S%#N  
approved redeemable share 核准可赎回股份 -] `OaL!  
approved regional stock 认可地区性证券 ^]TYS]C  
approved retirement scheme 认可退休金计划
"qhQJql  
approved subordinated loan 核准附属贷款 /-Y.A<ieN8  
arbitrage 套戥；套汇；套利 P( 1Z  
arbitrageur 套戥者；套汇者 2}6StmE }  
arbitrary amount 临时款项 MNocXK  
arrangement 措施；安排；协定 Qq<+QL|
 
arrears 欠款 h 6juX'V  
arrears of pay 欠付薪酬 (3N;
-  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y\j5{;V  
articles of association 组织章程；组织细则；组织章程细则 QBLha']'%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QygbfW6u  
ascertainment of profit 确定利润 C%Fc%}[  
"Asia Clear" “亚洲结算系统” wY*tq{7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Pk^W+M_)~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `J-&Y2_/k  
Asian Development Fund [ADF] 亚洲发展基金 fcisD
u8n  
Asian dollar bond 亚洲美元债券 ;` !j~  
Asian dollar market 亚洲美元市场 h`pXUnEZ  
Asian dollar rate 亚洲美元利率 ~JTp8E9kw  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 CDT3&N1'R  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qHE(p+]E  
asked price 沽盘；喊价；索价；卖方报价 F~x>\?iN  
assessable income 应评税入息 VP_S[+Zv~  
assessable loss 应评税亏损 /XXy!=1J  
assessable profit 应评税利润 AZfW  
assessable value 应评税值 ?K= X[  
assessed profit 估定利润 ,7ZV;f81  
assessed value 经评估价值 e#s-MK-Q  
assessment 评税；评定；估价；评税单 CQ:38l\`gd  
assessment number 评税编号；估价编号 :7)lgiM2  
assessment of additional tax 补加税评税 oE&#Tl?Vt  
assessment of performance 业绩评估；实绩评价 52q<|MW%  
Assessor 评税主任 ~JG\b?s  
asset price bubbles 资产价格泡沫 #9(L/)^  
asset-backed securities 具资产保证的证券 L(DDyA{bA  
assets accretion 资产增值 MT{ovDA].  
assets and liabilities 资产与负债 i]}`e>fF  
assets betterment statement 资产递增表；资产改进表 B-W8Zq#4>  
assets lending 实物放款；有抵押贷款 LuvRxmQ`  
assets of the company passing on the death 死者去世时转移的公司资产 WO{ET  
assets pledged as security for liabilities 用作负债抵押的资产 Q[MWzsx  
assets portfolio 资产投资组合 l1eF&wNC  
assets price 资产价格 % jSB9  
assets quality 资产质素 pvYBhTz0  
assets realization 资产变现 %IK[d#HO  
assets refinancing arrangement 资产再集资安排 wOF";0EN  
assets securitization 资产证券化 Jo4iWJpK  
assets situated outside Hong Kong 在香港以外地方的资产 `w EAU7m:  
assets stripping 削减资产；拆卖资产 y8$I=  
assets value 资产值 89\DS!\x9  
assignee 承让人 Xsd+5="{N  
assignment 转让；转让书；转让契 MP$9W)  
assignment of interest 权益转让 PAS0 D #  
assignment of letters patent and trade mark 专利证书及商标转让 B;c2gu  
assignment of property 物业转让；物业转让书 4}Dfi5:   
assignment right 转让权 VRD:PVz  
assignor 转让人 H&!?c5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $$e"[g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -^$`5Rk  
associate member 附属会员 PdSYFJM  
associated body corporate 相联法人团体 =H;F{J"  
associated company 相联公司；联属公司
dZ`c  
associated corporation 相联法团 }fh<LCwTi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +jb<=ERV[  
公认会计师公会〔英国〕 tO+Lf2Ni+  
Association of Futures Exchange Brokers 香港期货经纪协会 Mq52B_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N;R I A  
association of underwriters 承保人组织 1h#e-Oyff  
assumption of control 接管 odhcU5  
assurance 担保；保险；转易；转易书 >,a$)z  
assurance of interest 权益的转易 &n~v;M  
at 19XX price 按一九ＸＸ年价格计算 k nljc^  
at a discount 按赔价计算；按贴水价格计算；打折扣 "ifv1KZ#  
at a premium 按溢价计算；按升水价格计算 @7`=0;g  
at call 通知付款；按通知 v@Qf
xV2  
at constant market price 按固定市价计算 `Jn2(+  
at constant price 按固定价格计算 ;VS$xnZ  
at cost 按成本计算 .O6(QI*  
at current market price 按当时市价计算；按现时市价计算 #AF.1;(k  
at current price 按当时价格计算；按现时价格计算 d8.A8<wUr  
at factor cost 按要素成本计算；按生产要素成本计算 d-`z1'  
at money-of-the-day price 按付款当日价格计算 _B7+n"t\r  
at or better 按指定或较佳价位〔买卖指令〕 WB5M![  
at par 按面值计算；平价 p(.z#o#  
at sight 见票即付 47!k!cHa  
at the close 按收市盘 4
(&sw<k  
at the opening 按开市盘 P(aN6)D  
attestation 见证；见证条款 :gTtWJ04]  
at-the-money option 平价期权 +g&M@8XO&  
attorney 受权人；受托代表人 _K3;$2d|R  
attornment 新拥有人承认书 cYz|Ux  
attributable profit 可归属利润 a/xnf<(H  
attributable share value 可归属股份价值 z[WdJN{  
Auckland Stock Exchange 奥克兰证券交易所 wL[{6wL  
auction 拍卖 ]JHInt  
auctioneer 拍卖商 }#2I/
dn  
audit 审计；核数 ;s?,QvE{r#  
Audit Commission 审计署 Y2$xlqQd"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "'~&D/7  
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〕 <=]:ED $V@  
audit review 帐目审查 P c'\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,:8oVq>?  
audited account 审计帐目；经审计的帐目 xwojjiV  
audited annual account 经审计的周年帐目 Bdm05}c@u  
audited balance sheet 经审计的资产负债表 `t>:i!s/  
auditor 核数师；核数主任；审计师 gWfMUl  
auditor's certificate 核数师证明书；审计师证明书 3&zcdwPj  
auditor's report 核数师报告；审计师报告 up2wkc8  
Aussie bond 澳元债券 EN5F*s@r  
austerity budget 紧缩预算 :{%~L4$HI  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %ZX3:2  
Australia All Ordinaries Index 澳洲所有普通股票指数 d "25e"(~F  
Australian Dollar [AUD] 澳元 t:YMF$Z  
Australian Options Market 澳大利亚期权市场 ZhFlR*EQ  
Australian Securities Commission 澳洲证券事务监察委员会 V^< Zs//7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 814cCrr,o  
Australian Stock Exchange 澳大利亚证券交易所 "EnxVV  
Austrian Schilling [ATS] 奥地利先令 |Q$Dj!!1P  
authentication 认证；鉴证 [JKLlR  
authority to purchase 委托购买证；委购书 {Rq5=/b  
authorization 认可；核准；授权；授权书 H^+Znmo  
authorization by direction 指示授权 Q+*@!s  
authorization by instruction 指令授权 \f'=  
authorization by warrant 令状授权 ,6aF~p;wI|  
authorization of unit trust 单位信托的认可 o @nsv&i  
authorized agent 指定代理人 ;0-R"c)-  
authorized capital 法定资本 QObHW[:F  
authorized clerk 出市员 W4=A.2[q  
authorized dealer 认可交易商 =m6<H  
authorized financial institution 认可财务机构 \"b'Z2g  
authorized fund 认可基金 ~)*uJ wW/a  
authorized fund house 获授权的基金公司；认可基金公司 vw :&c.zd  
authorized institution 认可机构 Tr, zV  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 WQsu}_g5y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y?:"nhN  
authorized insurer 获授权保险人；获认可承保人 V!QC.D<  
authorized investment 特准投资项目 uG(XbDZZ1W  
authorized person 获授权人 `:W}yo<F  
authorized representative 获授权代表 @ssT$#)$!  
authorized share capital 法定股本 |OIU)53A-  
automated quotation system 自动报价系统 ) .W0}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,3Nna:~f  
自动交易系统〔香港期货交易所有限公司〕 Z9j`<VgN  
automatic adjustment mechanism 自动调整机制 6 2t9SY  
automatic adjustment system 自动调整系统 Jt3*(+J>/  
Automatic Clearing House 自动票据交换所 B^C5?  
automatic exchange rates accumulation system 自动化汇率累集系统 &t}6sD9o  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~'N+O K  
automatic teller machine [ATM] 自动柜员机 J:G{  
autopay 自动转帐 XoGOY|2`6  
available assets 可用资产 ptlag&Z  
available fiscal reserve 现存财政储备 pW_mS|  
available profit 可用利润 GjbOc   
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;WG
%)^e  
average 平均；平均数；海损 .dj}y jd]f  
average basic salary 平均基本薪金 t:n$9WB)  
average consumer expenditure 平均消费开支；一般消费开支 9&{HD  
average cost 平均成本 m,&2s-v  
average cost of land production 增辟土地平均成本 R| XD#bG  
average daily turnover 平均每日成交额 AI-ZZ6lzR  
average daily wage rate 平均每日工资率 .x1.`Y   
average expenditure pattern 平均开支模式 Aa^w{D  
average growth rate 平均增长率 g|M>C:ZT  
average net fixed assets 固定资产平均净值 ,m
M7g  
average of relatives 相对价格平均数 Lm+E?Ca  
average price 平均价格 j9.%(*  
average propensity to consume 平均消费倾向；一般消费倾向 l@`n4U.Gwl  
average propensity to save 平均储蓄倾向；一般储蓄倾向 \_7'f  
average rate 平均率 'N`x@(  
average revenue 平均收入；平均收益 Z8Tb43?  
average stock 平均库存；平均存货 M-(,*6Q  
average yearly rent 平均年租 7A{Z1[7  
avoidance of double taxation 避免双重课税 S";}gw?r6  
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 |#Q0UM|'Q  
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