一些有用的会计术语(也不知道发的地方对不对)A

A: Ur@3_F  
A share Ａ股；甲类股份 <]<50  
abatement of tax 减税；减扣免税额 _+U`afV  
ABN AMRO Bank N.V. 荷兰银行 pT <H&  
above-the-line expenditure 线上项目支出；经常预算支出 <NUZPX29  
above-the-line receipt 线上项目收入；经常预算收入 cWi2Sls  
ABSA Asia Limited 南非联合亚洲有限公司 aaBBI S  
absolute change 绝对数值变更 m$kmoY/  
absolute expenditure 实际开支 ^m~=<4eX  
absolute guideline figure 绝对准则数字 C]k\GlhB  
absolute interest 绝对权益 [4gv_g  
absolute order of discharge 绝对破产解除令 8/=2N  
absolute profit margin 绝对利润幅度 L.5GX 29  
absolute value 实值；绝对值 c;WS !.  
absolutely vested interest 绝对既得权益 w v1R
]3}  
absorbed cost 已吸收成本；已分摊成本 =y<Fz*aA  
absorption 吸收；分摊；合并 !j(R_wOq  
absorption rate 吸收率；摊配率；分摊率 _&T$0SZco  
ACB Finance Limited 亚洲商业财务有限公司 2iUF%>  
acceptable form of reciprocity 合理的互惠条件 B::vOg77  
acceptable rate 适当利率；适当汇率 ,yC~{H  
acceptance agreement 承兑协议 F>&8b^v bn  
acceptance for honour 参加承兑 wL{Qni3A  
acceptor 承兑人；接受人；受票人 4B|f}7%\  
acceptor for honour 参加承兑人 )_BteLo-  
accident insurance 意外保险 ?
VJ Fp^Ra  
Accident Insurance Association of Hong Kong 香港意外保险公会 )TLDNpH?J  
accident insurance scheme 意外保险计划 uJ%ql5XDV  
accident year basis 意外年度基准 V; ChrmE  
accommodation 通融；贷款 :%0Z
  
accommodation bill 通融票据；空头票据 U_:/>8})d  
accommodation party 汇票代发人  d00r&Mc  
account balance 帐户余额；帐户结余 9O|m#&wa]  
account book 帐簿 @?t)UE  
account collected in advance 预收款项 b_B4  
account current book 往来帐簿 L U7.  
account of after-acquired property 事后取得的财产报告 (*p |Kzu  
account of defaulter 拖欠帐目 G#csN&|,  
account payable 应付帐款 !l}es4~.a  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q>|<R[.7  
account receivable 应收帐款 V Bg\)r[  
account receivable report 应收帐款报表 p4/
D%*G^`  
account statement 结单；帐单；会计财务报表 ;2
U`?"  
account title 帐户名称；会计科目 0g1uM:;  
accountant's report 会计师报告 ]`lTkh  
Accountant's Report Rules 会计师报告规则 O)hNHIF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 f#!Ljjf$;  
Accounting Arrangements 《会计安排》 8r~4iVwg  
accounting basis 会计基础 rtPQ:CaA)?  
accounting by Official Receiver 破产管理署署长呈交的帐目 {3l]/X3  
Accounting Circular 《会计通告》 7,:QFV  
accounting class 会计类别 cc@y  
accounting date 记帐日期；会计结算日期 gG#M-2P  
accounting for money 款项核算 LEY$St  
Accounting Officer 会计主任 |'Jz(dv[  
accounting period 会计报告期；会计期 V%"aU}   
accounting policy 会计政策；会计方针 }^=J
]  
accounting practice 会计惯例 (*#S%4(YX  
accounting principle 会计准则 #zfBNkk&@  
accounting record 会计记录 ?@tp1?)  
accounting report 会计报告 V-VR+Ndz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &Y\`FY\  
Accounting Society of China 中国会计学会 &L_(
yJ~-  
accounting statement 会计报表 gg<lWeS/3  
accounting system 会计制度；会计系统 vzfWPjpKW  
accounting transaction 会计事项；帐务交易 Nkc=@l{  
accounting treatment 会计处理 /WfpA\4S  
accounting year 会计年度 f- _~r
Q  
accretion 增值；添加 1;>J9  
accrual 应计项目；应累算数目 sVGyHA  
accrual basis 应计制；权责发生制 b8Y-!]F  
accrual basis accounting 应计制会计；权责发生制会计 l@':mX3xd  
accrue 应累算；应计 59GS:  
accrued benefit 应累算利益 Z[ys>\_To  
accrued charges 应计费用 =ove#3  
accrued cumulative preference share dividend 应累算的累积优先股股息
/
op8]y  
accrued expenses 应累算费用 E<0Y;tR  
accrued interest payable 应付利息；应计未付利息 "Ln)v  
accrued interest receivable 应收利息；应计未收利息 %
?K'egkp  
accrued right 累算权益 <5=^s%H  
accruing profit 应累算的利润 *!vwW T  
accumulated fiscal reserve 累积财政储备 *M09Y'5]  
accumulated profit 累积利润；滚存溢利 &S/KR$^ %  
accumulated reserve 累积储备 L\o-zNY  
accumulation of surplus income 累积收益盈余 iXI >>9  
acquired assets 既得资产 a:C
ly9  
acquisition 收购；购置；取得 _pL:dKfy7  
acquisition cost 购置成本 t}+P|$[  
acquisition expenses 购置费用 ?3[as<GZ8  
acquisition of 100% interest 收购全部股权 H}`}qu #~V  
acquisition of control 取得控制权 bIR7g(PJ.b  
acquisition of fixed assets 购置固定资产 Rkgpa/te"  
acquisition of shell “买壳” FK<1SOE  
acquisition price 收购价 Ean #>h  
act of God 天灾 ht)J#Di  
acting partner 执事合伙人 [8[g_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 n{aD4&  
active partner 积极参与的合伙人 xzh`q  
active trading 交投活跃 X$)<>e]!>  
actual circulation 实际流通 bDK72cQ  
actual cost 实际成本 Rjt]^gb!*  
actual expenditure 实际开支；实际支出 5*C#~gd&F  
actual income 实际入息；实际收入；实际收益 (*F/^4p!$  
actual market 现货市场 ("?V
|  
actual price 现货价；实际价格 yHe%
e1  
actual profit 实际利润 HZKqGkE  
actual quotation 实盘；实际价位；实际报价 ogtl UCUD  
actual year basis 按实际年度计算 c3lU  
actuals 实货 ]sB-}n)  
actuarial investigation 精算调查 |bDUekjR  
actuarial principle 精算原则 E{*d`n  
actuarial report 精算师报告 _ ZMoPEW  
Actuarial Society of Hong Kong 香港精算学会 Q
3T@=z2j%  
actuarial valuation 精算师估值 e-Mei7{%  
actuary 精算师 VBo=*gn,$  
ad referendum agreement 暂定协议；有待覆核的协定 C8ek{o)%W  
ad valorem duty 从价税；按值征税 DgW*Br8<  
ad valorem duty system 从价税制 Y'H|Tk^`  
ad valorem fee 从价费 d#NG]V/   
ad valorem tariff 从价关税 G*^4+^Vz?  
additional allowance 额外免税额 GUSEbIz):  
additional amount for unexpired risk 未过期风险的额外款额 H85JMPZ7  
additional assessable profit 补加应评税利润 NSI$uS6  
additional assessment 补加评税 H[S[ y  
additional commitment 额外承担 U4M}E h8  
additional commitment vote 额外承担拨款 >cJfD9-<h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vnc-W3N  
additional dependent parent allowance 供养父母额外免税额 it77x3Mm F  
additional provision 额外拨款 c&X2k\  
additional stamp duty 附加印花税 mQUI9  
additional tax 补加税罚款；补加税款 2!QQypQ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /-s-W<S[  
adjudged bankrupt 被裁定破产 ZW7z[,tk<.  
adjudicated bankrupt 裁定破产人 m9M#)<@*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P:KS*lOp  
adjudication of bankruptcy 裁定破产；宣告破产 4MUN1/DId`  
adjudication of insolvency 裁定无力偿还债务 ~HBQQt  
adjusted actual 经调整的实数；调整后的实数 VUmf;~  
adjusted current assets 经调整的流动资产；调整后的流动资产 cao=O \Y7  
adjusted figure 经调整的数字；调整后的数额 VH M&Y-G  
adjusted liabilities 经调整的负债；调整后的负债 FLUvFD  
adjusted loss 经调整的亏损；调整后的亏损 8}C_/qeM  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 , Ox$W  
adjusted profit 经调整的利润；调整后的利润 Q,v/]bXd  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]-g9dV_[>j  
adjusted value 经调整的价值；调整后的价值 }l"pxp1K  
adjustment 调整；修订；理算〔保险〕 bY&!d.  
adjustment centre 调剂中心 8n??/VDRl  
adjustment lag 调整过程的时间差距；调整时差 A1g.ww:  
adjustment mechanism 调整机制 Nk2n&(~$  
adjustment of loss 亏损调整 [] cF*en  
adjustment process 调整过程；调整程序 _3%eIyk4T  
adjustment range 调整幅度 uHeKttR-  
administered exchange rate 受管制汇率 SFJ"(ey$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 lV".-:u_  
administration expenses 行政费用 q]Vxf!0*>
 
administration fee 手续费；行政费 _TntZv.?  
administration in bankruptcy 破产管理 ANWfRtiU#  
administration order 遗产管理令 z>]P_E~`}  
administrator 管理人；遗产管理人 nEHmiG  
administrator of the estate 遗产管理人 y~Z7sx0  
admission of debt 债项承认书 ghU~H4[xD  
admission of proof 接纳债权证明 y7^E`LKK  
advance 放贷款项；垫付款项；预支款项；预付款项 {f"oqry_g  
advance account 暂支帐目；预付款帐户 ~)CGwST[  
advance compensation 预付补偿金 qf T71o(  
advance from shareholder 股东垫款 WF] |-)vw  
advance pending reimbursement 预支以待日后付还 ghGpi U$  
advanced economy 先进经济体系 V9Pw\K!w#\  
advancement 预付；预付财产 <c3Te$.  
advances warrant 垫款令 oZ5 ,y+L4  
advancing 贷出 L9{y1'')  
adverse balance 逆差 Y[!s:3\f  
adverse exchange 逆汇 CFXr=.yz  
advertisement addressed to shareholders 在报章刊登的致股东通告 B@k2lHks(  
advice for collection 托收通知书 56o(gCj?y  
advice of drawing 提款通知书；汇票通知书 UMUG~P&@  
advice of payment 付款通知 w~4T.l#1  
Advisory Committee [Securities and Futures Commission] 'D'H)J  
谘询委员会〔证券及期货事务监察委员会〕 Z\r?>2  
Advisory Committee on Diversification 经济多元化谘询委员会 i"#pk"@`  
affidavit 誓章；遗产申报誓章 QpCTHpZ  
affidavit of no receipt 述明无收款的誓章 y**YFQ*sc  
affiliate 联号；联营公司；附属公司 7bk`u'0%  
affiliated company 附属公司；联号；联营公司 HSR,moI  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 \AeM=K6q+D  
affordability 负担能力 Pj8W]SA_  
African Development Bank [AfDB] 非洲开发银行 K2
{6{X=  
after-acquired property 事后取得的财产 &yRR!1n)H  
after-hours dealing 市后交易 ?U+nR/H:6  
after-tax profit 税后盈利；税后利润；税后溢利
DGbEQiX$\  
agency agreement 代理协议 _9yW; i-  
agency expenses 代理机构的开支 2q4-9vu  
agency fee 代理费 >N~orSw%  
Agency Law 《代理法》 s~06%QEG  
agent 代理人；承销人 `{%ImXQF  
agent of company 公司代理人 &G!~@\tMg  
agent's fee 代理人费；经纪费 BD- c<K"  
aggregate 总计；总数；总体数字  oP~%7Jt  
aggregate amount 总款额；总额 5[LDG/{Tys  
aggregate assets and liabilities 总体资产与负债 BdB9M8fM  
aggregate at constant price 按固定价格计算的总体数字 6<fcG  
aggregate demand 总需求 \1sWmN6  
aggregate gross position 总持仓量 n"w>Y)C(X)  
aggregate limit 总限额 '""s%C+  
aggregate of salaries tax 合计薪俸税 .B?fG)'WsF  
aggregate performance 总体表现；总体业绩 cHC1l  
aggregate supply 总体供应 GXi)3I%  
aggregate surplus 总盈余 _MWW  
aggregate total 整体总额 7jw5'`;)"  
aggregate value 总值；合计价值 !i_~<6Wa7  
aggregated basis 合计基准 {b|V;/  
aggregated net chargeable income 合计应课税入息实额 Q[c:A@oW  
aggregation 合并计算；合计；总和 B[~Q0lPih  
aggregation of incomes of husband and wife 夫妇入息合并计算 <U
Y9<o
 
aggregation of property 财产的总和 &PPYxg<  
agio 差价；贴水 QtA@p  
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》 MxOIe|=&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment &z05h<]  
《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》 r{{5@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment cx[[K.  
《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》 i0u`J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment RdB,;Um9f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fI,2l   
agreement for a settlement 授产协议 tn;Uaw  
agreement for assignment 转让协议 8
=)9ZjfD  
agreement for sale 售卖协议；买卖协议 +~EnrrT+W  
agreement for sale and purchase 买卖协议 ;6$W-W _  
agreement for the payment of interest 支付利息协议 uSJLIb  
agreement for the repayment of money 还款协议 =gC% =  
agreement of reinsurance 再保险协议 EMPujik-  
Agricultural Bank of China 中国农业银行 9"?;H%.  
air passenger departure tax 飞机乘客离境税
~l('ly  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~7gFddi=i  
airport tax 机场税 X4L@|"ZI  
alcohol duty 酒精税 \0K&2'  
alienation 让与；让渡；转让 M< H+$}[  
alimony 生活费；赡养费 'U,\5jj'Y  
All Ordinaries Index [AOI] 所有普通股指数 \!"3yd  
all risks 全险；综合险 Wo Z@  
All Sales Record for Stock Market 《股票市场成交报告》 5S[:;o  
Allied Capital Resources Limited 新联财务有限公司 x\IuM  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k*OHI/uiow  
allocation letter 拨款信件 >`^;h]Q  
allocation of fund 分配款项；预留款项 Wj8WT)cB  
allocation of profit 利润分配；溢利分配 ^B8[B&K  
allocation warrant 拨款令 [b3$em<^JV  
allotment 分配；配股 8_Z"@  
allotment notice 股份配售通知；配股通知 2UopGxrPKw  
allotment of shares 股份分配 =3nA5'UZ  
allowable 可获宽免；免税的 vR (nd  
allowable business loss 可扣除的营业亏损 vuZ'Wo:S{  
allowable expenses 可扣税的支出 W
6
RjQ1  
allowance 免税额；津贴；备抵；准备金 dkW7k^g  
allowance for debts 债项的免税额 {N << JX  
allowance for depreciation by wear and tear 耗损折旧免税额 ^9]g5.z:  
allowance for funeral expenses 殡殓费的免税额 H6Ytp^~>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _0y]U];ce  
allowance for repairs and outgoings 修葺及支出方面的免税额 OKAmw>{  
allowance to debtor 给债务人的津贴 21my9Ui]  
alteration of capital 资本更改 wb%4f6i  
alternate trustee 候补受托人 Ce~Pms]  
amalgamation 合并 V+zn` \a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Tkn8Wj  
ambit of charges 征税范围；收费范围 .$1S-+(kV  
amended valuation 经修订的估值 9I}Uh#]k<  
American Commodities Exchange 美国商品交易所 Rp!"c  
American Express Bank Limited 美国运通银行 !}5+hj!6  
American Stock Exchange 美国证券交易所 Vh^ :.y  
amortization 摊销 qoZe<jW (  
amount due from banks 存放银行同业的款项 2V~uPZ  
amount due from banks abroad 存放海外银行同业的款项 m{&lU@uL  
amount due from holding companies 控股公司欠款 vs>Pd |p;  
amount due from local banks 存放本港银行同业的款项 ]K+8f-  
amount due to banks 银行同业的存款 3v&Shb?xb;  
amount due to banks abroad 海外银行同业的存款 oFhBq0@  
amount due to holding companies 控股公司存款 aW
Njl  
amount due to local banks 本港银行同业的存款 S~W;Ld<>fB  
amount due to outport banks 外埠银行同业的存款 efuiFN;  
amount for note issue 发行纸币的款额 AF,;3G  
amount of bond 担保契据的款额 FxT]*mo
 
amount of consideration 代价款额 *\_>=sS x;  
amount of contribution 供款数额 $h}w:AV:  
amount of indebtedness 负债款额 gB>AYL%o=  
amount of principal of the loan 贷款本金额 iVo-z#  
amount of rates chargeable 应征差饷数额 eep/96G ?  
amount of share capital 股本额 )`S5>[6  
amount of sums assured 承保款额 VF+g+~  
amount of variation 变动幅度 UGvUU<N|N  
amount of vote 拨款数额 ,Xg^rV~]  
amount payable 应付款额 (,|eE)+  
amount receivable 应收款额 Bc`L]<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a'?LC)^  
analysis 分析 UR(i_T&w  
ancillary risk 附属风险 t0za%q!fK<  
annual account 周年帐目；周年帐目报表；年度决算；年结 <dAxB$16sT  
annual accounting date 年结日期 7+Nl)d:CJ  
annual allowance 每年免税额；年积金；年度津贴；年津 EWq < B)  
annual balance 年度余额 wKoar  
annual disposable income 每年可动用收入 6B Hdc  
annual estimates 周年预算 4;(W0RQa  
annual fee 年费 CtUAbR  
annual general meeting 周年大会 VCT1GsnE  
annual growth rate 年增率；每年增长率 +U>Y.YP  
annual long-term supplement 长期个案每年补助金 i>C%[dk9  
annual pensionable emolument 可供计算退休金的年薪 w
a!z:}]  
annual report 年报 9Z"WV5o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ft}nG&D  
annual return 周年报表；周年申报表；每年报税表格 ,zdK%V}  
Annual Return Rules 《周年报表规则》 @:@5BCs<  
annual review of consumer prices 每年消费物价回顾 e.Q'l/g  
annual roll-forward basis 逐年延展方式 ;iQw2XhT  
annual salary 年薪 y-S23B
(  
annual statement 年度报表；年度决算表 \?|^w.  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0g Hd{H=  
annuitant 年金受益人 @i#=1)Ze  
annuity 年金 |+Z-'k~Q  
annuity contract 年金合约
Ir(U7D  
annuity on human life 人寿年金 R8YU#D (Q  
antecedent debt 先前的债项 Q'Uv5p"X  
ante-dated cheque 倒填日期支票 7UqDPEXU]`  
anticipated expenditure 预期开支 4QYStDFe  
anticipated net profit 预期纯利 vbtjPse  
anticipated revenue 预期收入 eT?vZH[N  
anti-inflation measure 反通货膨胀措施 `uqe[u;`6  
anti-inflationary stance 反通货膨胀立场 R%\<al$O  
apparent deficit 表面赤字 ^f0-w`D  
apparent financial solvency 表面偿债能力 s=1k9   
apparent partner 表面合伙人 "Y"`'U=v  
application for personal assessment 个人入息课税申请书 9JeT1\VvHY  
application of fund 资金应用 Z`Jt6QgW  
application to release as liquidator and to destruct the books of accounts and documents BAG#YZB  
申请免除清盘人职务及毁灭帐簿与文件 ezhfKt]j  
appointed actuary 委任精算师 dp2FC  
appointed auditor 委任核数师；委任审计师 xCyD0^KY  
appointed trustee 委任的受托人 PG@C5Rnu  
appointer 委任人 ZTj!ti;5  
apportioned pro rata 按比例分摊 Ef3="}AI;  
apportionment 分配；分摊 e@5w?QzW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O7od2fV(i7  
apportionment formula 分摊方程式 #iRd2Qj%  
apportionment of estate duty 遗产税的分摊 FTzc,6  
appraisal 估价；评估 LG{50sP`  
appreciable growth 可观增长 |`|zo+aW  
appreciable impact 显着影响 9`CJhu  
appreciable increase 可观增长 iAeq%N1(0  
appreciation 增值；升值 BQv*8Hg B6  
appreciation against other currencies 相对其他货币升值 AbQnx%$u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Fr<tk^~/  
appreciation tax 增值税 ~wcp&D
 
appropriation 拨款；拨用；拨付 K_;?S
r=  
appropriation account 拨款帐目 I9nm$,i]7  
Appropriation Bill 拨款法案 \K lY8\c[  
appropriation-in-aid system 补助拨款办法 ^rGuyW#  
approved assets 核准资产 ];eJ'#  
approved basket stock 认可一篮子证券 d"a\`#  
approved budget 核准预算 9)n3f^,Oj*  
approved charitable donation 认可慈善捐款 QVmJ_WT  
approved charitable institution 认可慈善机构 OLGMy5  
approved currency 核准货币；认可货币 ?5EMDawt  
approved estimates 核准预算 R <&U]%FD  
approved estimates of expenditure 核准开支预算 g3!<A*<  
approved overseas insurer 核准海外保险人 ]6MXG%  
approved overseas trust company 核准海外信托公司 .$+,Y4q~(  
approved pooled investment fund 核准汇集投资基金 Ax9A-|  
approved provident fund scheme 认可公积金计划 3GMrdG?Y  
approved provision 核准拨款 76u\#{5  
approved redeemable share 核准可赎回股份 dV^ck+
 
approved regional stock 认可地区性证券 j*~z.Q|  
approved retirement scheme 认可退休金计划 2ppJ;P{k  
approved subordinated loan 核准附属贷款 *8/
cd0  
arbitrage 套戥；套汇；套利 l=a<=i  
arbitrageur 套戥者；套汇者 hn$jI5*`  
arbitrary amount 临时款项 YWDd[\4  
arrangement 措施；安排；协定 &x@N5
j5Q  
arrears 欠款 sqj8I"<`  
arrears of pay 欠付薪酬 %+(fdk-k+  
arrears of revenue 逾期未收税款；逾期未收的帐项 L9l]0C37e  
articles of association 组织章程；组织细则；组织章程细则 6kONuG7Yv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZfS"  
ascertainment of profit 确定利润 Y+EwBg)co  
"Asia Clear" “亚洲结算系统” aCyn9Y$=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D}2$n?~+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 vtzbF1?O  
Asian Development Fund [ADF] 亚洲发展基金 qy-Hv6oof  
Asian dollar bond 亚洲美元债券 %4/X;w\3  
Asian dollar market 亚洲美元市场 g}BS:#$  
Asian dollar rate 亚洲美元利率 cA{,2CYc  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \}gITc).j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Re1}aLd  
asked price 沽盘；喊价；索价；卖方报价 $SzuUI  
assessable income 应评税入息 vJQ_
mz  
assessable loss 应评税亏损 >/.Ae8I)  
assessable profit 应评税利润 bV*q~@xh  
assessable value 应评税值 B"t4{1/  
assessed profit 估定利润 /g!X[rn7Q  
assessed value 经评估价值 D6'-c#  
assessment 评税；评定；估价；评税单 o KY0e&5  
assessment number 评税编号；估价编号 2W/*1K}  
assessment of additional tax 补加税评税 7+$P6[*  
assessment of performance 业绩评估；实绩评价 n]K{-C;  
Assessor 评税主任 "&\]1A}Z-x  
asset price bubbles 资产价格泡沫 {!pYQ|#  
asset-backed securities 具资产保证的证券 .|y{1?f_  
assets accretion 资产增值 /f>I;z1  
assets and liabilities 资产与负债 ;v~xL!uQ  
assets betterment statement 资产递增表；资产改进表 Fl\kt.G  
assets lending 实物放款；有抵押贷款 Ujvk*~:  
assets of the company passing on the death 死者去世时转移的公司资产 !A+jX7Nb  
assets pledged as security for liabilities 用作负债抵押的资产 T1RICIf1F  
assets portfolio 资产投资组合 ,!98VJmr  
assets price 资产价格 OV-#8RXJ  
assets quality 资产质素 K48QkZ_gY  
assets realization 资产变现 h|EHK!<"8  
assets refinancing arrangement 资产再集资安排 x`K"1E{2  
assets securitization 资产证券化 nd h\+7  
assets situated outside Hong Kong 在香港以外地方的资产 pQ`S%]k.<  
assets stripping 削减资产；拆卖资产 't475?bY  
assets value 资产值 :|=Xh"l"  
assignee 承让人 CSr2\ogT  
assignment 转让；转让书；转让契 Xs)?PE[   
assignment of interest 权益转让 )!sjXiC!h  
assignment of letters patent and trade mark 专利证书及商标转让 ?!bA#aSbl5  
assignment of property 物业转让；物业转让书 T6=~vOzTJ  
assignment right 转让权 <7j"CcJzZ  
assignor 转让人 GJBMaT  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 K3`48,`?wA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?Lr:>  
associate member 附属会员 l YjPrA]TC  
associated body corporate 相联法人团体 KwxJ{$|xH  
associated company 相联公司；联属公司 0fa8.g#I$  
associated corporation 相联法团 Fz]!2rt  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] M:%L
l3  
公认会计师公会〔英国〕 XE;aJ'kt  
Association of Futures Exchange Brokers 香港期货经纪协会 '~pZj"uy  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^!K 8nW{*  
association of underwriters 承保人组织 Y_nl
Icu  
assumption of control 接管 -M-y*P
)  
assurance 担保；保险；转易；转易书 f/i[? gw  
assurance of interest 权益的转易 C+-sf  
at 19XX price 按一九ＸＸ年价格计算 ^;cJjl'=  
at a discount 按赔价计算；按贴水价格计算；打折扣
,u
  
at a premium 按溢价计算；按升水价格计算 I!~3xZ  
at call 通知付款；按通知 QaAMiCZFR  
at constant market price 按固定市价计算 ^K!R4Y4t  
at constant price 按固定价格计算 N||s#  
at cost 按成本计算 [Ib17#74  
at current market price 按当时市价计算；按现时市价计算 u6/;=]0   
at current price 按当时价格计算；按现时价格计算 0Pg@%>yb~  
at factor cost 按要素成本计算；按生产要素成本计算 n:%A4*  
at money-of-the-day price 按付款当日价格计算 !jN$U%/,%.  
at or better 按指定或较佳价位〔买卖指令〕 'WoB\y569  
at par 按面值计算；平价 P1"g62R  
at sight 见票即付 9~}8?kPNw=  
at the close 按收市盘 /O$)m[  
at the opening 按开市盘 %?z;'Y7D  
attestation 见证；见证条款 L$}'6y/@  
at-the-money option 平价期权 oRl@AhS  
attorney 受权人；受托代表人 @Hst-H.l<l  
attornment 新拥有人承认书 cqb]L
C  
attributable profit 可归属利润 z9^_5la#  
attributable share value 可归属股份价值 2Zi&=Zj"  
Auckland Stock Exchange 奥克兰证券交易所 [Mlmn$it  
auction 拍卖 uF]+i^+  
auctioneer 拍卖商 T`)uR*$  
audit 审计；核数 }-paGM@'Nd  
Audit Commission 审计署 fq0[7Yb  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \V9);KAOj  
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〕 -257g;  
audit review 帐目审查 3$kElq[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 A Zv| |8p  
audited account 审计帐目；经审计的帐目 "C9.pdP\8  
audited annual account 经审计的周年帐目 "'6R|<u=:  
audited balance sheet 经审计的资产负债表 L9 H.DNA  
auditor 核数师；核数主任；审计师 _2Fa.gi  
auditor's certificate 核数师证明书；审计师证明书 f2{qj5 K  
auditor's report 核数师报告；审计师报告 #pX+~{  
Aussie bond 澳元债券 20mZ{_%  
austerity budget 紧缩预算 jp-]];:aPJ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ji:0J},m  
Australia All Ordinaries Index 澳洲所有普通股票指数 }/Y)^  
Australian Dollar [AUD] 澳元 8?k.4{?  
Australian Options Market 澳大利亚期权市场 B4;P)\2  
Australian Securities Commission 澳洲证券事务监察委员会 LP}YHW/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 3hNb ?  
Australian Stock Exchange 澳大利亚证券交易所 :n(!,  
Austrian Schilling [ATS] 奥地利先令 X]t *  
authentication 认证；鉴证 )jN fQ!?/  
authority to purchase 委托购买证；委购书 edh<L/%D  
authorization 认可；核准；授权；授权书 8R.`*  
authorization by direction 指示授权 D{s4Bo-  
authorization by instruction 指令授权 3S1`av(tD  
authorization by warrant 令状授权 +4Lj}8,  
authorization of unit trust 单位信托的认可 OTwXc*2u]  
authorized agent 指定代理人 I,!>ZG@6  
authorized capital 法定资本 0d=<^wLi^  
authorized clerk 出市员 v:@ud,d<  
authorized dealer 认可交易商 =v/x&,Uj@6  
authorized financial institution 认可财务机构 M.}QXta  
authorized fund 认可基金 .s<
tQU  
authorized fund house 获授权的基金公司；认可基金公司 74*iF'f?c  
authorized institution 认可机构 Gh9dv|m=[;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .t9zF-
jk  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 n!y}p q6  
authorized insurer 获授权保险人；获认可承保人 9i#K{CkC|  
authorized investment 特准投资项目 -X#qW"92q  
authorized person 获授权人 fT_swhIO  
authorized representative 获授权代表 Qmn'G4#@E  
authorized share capital 法定股本 E{6X-C[)v  
automated quotation system 自动报价系统 =u]FKY  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `G.:G/b%H  
自动交易系统〔香港期货交易所有限公司〕 <2RxyoDL6  
automatic adjustment mechanism 自动调整机制 AkRZUj\  
automatic adjustment system 自动调整系统 _k.gVm  
Automatic Clearing House 自动票据交换所 60Obek`  
automatic exchange rates accumulation system 自动化汇率累集系统 YiPp#0T[Gx  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RlTVx:  
automatic teller machine [ATM] 自动柜员机 f*~z|  
autopay 自动转帐 dCM*4B<  
available assets 可用资产 F`YxH*tO7  
available fiscal reserve 现存财政储备 Z'z~40Bda  
available profit 可用利润 ]j?Kn$nv*S  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 JSm3ZP|GqJ  
average 平均；平均数；海损 k~b8=$  
average basic salary 平均基本薪金 QYTwGThWR  
average consumer expenditure 平均消费开支；一般消费开支 f^X\N/  
average cost 平均成本 pGGx.&5#82  
average cost of land production 增辟土地平均成本 hKW!kA=gZ  
average daily turnover 平均每日成交额 {:9P4<%H  
average daily wage rate 平均每日工资率 z?8Sie  
average expenditure pattern 平均开支模式 6 _\j_$  
average growth rate 平均增长率 ihdtq  
average net fixed assets 固定资产平均净值 b`sph%&  
average of relatives 相对价格平均数 '$n#~/#}  
average price 平均价格 >jDx-H.N  
average propensity to consume 平均消费倾向；一般消费倾向 S=~8nr/V  
average propensity to save 平均储蓄倾向；一般储蓄倾向  %;9+`U  
average rate 平均率 r#[YBaCZJ  
average revenue 平均收入；平均收益 OHha5n  
average stock 平均库存；平均存货 0,`$
KbV\  
average yearly rent 平均年租 D?"TcA  
avoidance of double taxation 避免双重课税 }~28UXb23  
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 lC i_G3C  
bz? *#S  
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