一些有用的会计术语(也不知道发的地方对不对)A

A: zXX=WH  
A share Ａ股；甲类股份 ZkWX4?&OMt  
abatement of tax 减税；减扣免税额 t =LIkwD  
ABN AMRO Bank N.V. 荷兰银行 !m]_tB  
above-the-line expenditure 线上项目支出；经常预算支出 7sypU1V6  
above-the-line receipt 线上项目收入；经常预算收入 ]bcAbCZ@  
ABSA Asia Limited 南非联合亚洲有限公司 7Eb |AR  
absolute change 绝对数值变更 !
O)je>A  
absolute expenditure 实际开支 r?9D/|`  
absolute guideline figure 绝对准则数字 S<*h1}V3/  
absolute interest 绝对权益 m8}c(GwcP  
absolute order of discharge 绝对破产解除令 J|$UAOEDa  
absolute profit margin 绝对利润幅度 8O^<#lh  
absolute value 实值；绝对值 gvzBV +3'  
absolutely vested interest 绝对既得权益 w-{a>ZU0  
absorbed cost 已吸收成本；已分摊成本 =;L44.,g  
absorption 吸收；分摊；合并 ,I|3.4z  
absorption rate 吸收率；摊配率；分摊率 r+%$0eB1^  
ACB Finance Limited 亚洲商业财务有限公司 C"SG':  
acceptable form of reciprocity 合理的互惠条件 'kuLkM,  
acceptable rate 适当利率；适当汇率 o?,c#g  
acceptance agreement 承兑协议 cQzUR^oq,  
acceptance for honour 参加承兑 cnw?3/J  
acceptor 承兑人；接受人；受票人 x)+ q$FB  
acceptor for honour 参加承兑人  " fXs
!  
accident insurance 意外保险 y':JUwUN  
Accident Insurance Association of Hong Kong 香港意外保险公会 E+Eug{+  
accident insurance scheme 意外保险计划 WRCf[5  
accident year basis 意外年度基准 iQd,xr  
accommodation 通融；贷款 ^7Z#g0{^w  
accommodation bill 通融票据；空头票据 bU$f4J  
accommodation party 汇票代发人 e^=b#!}-5:  
account balance 帐户余额；帐户结余 =|+%^)E  
account book 帐簿 m=[3"X3W1V  
account collected in advance 预收款项 "J(T?|t  
account current book 往来帐簿 _^ZBSx09)  
account of after-acquired property 事后取得的财产报告 5ho!}K  
account of defaulter 拖欠帐目 !kW~s_gUb*  
account payable 应付帐款 ;$.^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F[q)ME+`)  
account receivable 应收帐款 Vq&}i~  
account receivable report 应收帐款报表 ZrNBkfe:  
account statement 结单；帐单；会计财务报表 qV{iUtYt  
account title 帐户名称；会计科目 R4_B
P5+  
accountant's report 会计师报告 dDrzO*a\  
Accountant's Report Rules 会计师报告规则 q<XleC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 f7_V ]  
Accounting Arrangements 《会计安排》 9P1!<6mN\  
accounting basis 会计基础 :pJKZ2B,  
accounting by Official Receiver 破产管理署署长呈交的帐目 <D`VFSEJ  
Accounting Circular 《会计通告》 a&z$4!wQB  
accounting class 会计类别 .;J6)h  
accounting date 记帐日期；会计结算日期 aN
5"[&  
accounting for money 款项核算 oUd R,;h9  
Accounting Officer 会计主任 /1BqC3]tL  
accounting period 会计报告期；会计期 j
R[b7s  
accounting policy 会计政策；会计方针 [gaB}aLn  
accounting practice 会计惯例 }PUY~ u  
accounting principle 会计准则 a7
U`/*  
accounting record 会计记录 bZ SaL^^(  
accounting report 会计报告 ugV/#v O  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 o}b_`O  
Accounting Society of China 中国会计学会 WSxE/C|[  
accounting statement 会计报表 mS?W+jy%  
accounting system 会计制度；会计系统 9,jFQb(),  
accounting transaction 会计事项；帐务交易 ^aI$97Li  
accounting treatment 会计处理 45 B |U  
accounting year 会计年度 itmFZZh  
accretion 增值；添加 wiP )"g.t  
accrual 应计项目；应累算数目 "'3QKeM1  
accrual basis 应计制；权责发生制 c#zx" ,K  
accrual basis accounting 应计制会计；权责发生制会计 QTIC5cl,  
accrue 应累算；应计 !d Z:Ih.[{  
accrued benefit 应累算利益 [R0E4A?M  
accrued charges 应计费用 <4:%M  
accrued cumulative preference share dividend 应累算的累积优先股股息 q[TGEgG  
accrued expenses 应累算费用 K+<F, P  
accrued interest payable 应付利息；应计未付利息 (zml704dI)  
accrued interest receivable 应收利息；应计未收利息 yPoa04!{=  
accrued right 累算权益 e_+SBN1`P&  
accruing profit 应累算的利润 ' OXL'_Xl  
accumulated fiscal reserve 累积财政储备 {d '>J<Da  
accumulated profit 累积利润；滚存溢利 G`r/ tesW  
accumulated reserve 累积储备 ?_`X8Ok  
accumulation of surplus income 累积收益盈余 G'T:l("l  
acquired assets 既得资产 jaL#  
acquisition 收购；购置；取得 /k.?x]Ab  
acquisition cost 购置成本 ^&7gUH*v  
acquisition expenses 购置费用 [:MFx6  
acquisition of 100% interest 收购全部股权 0bfJD'^9RP  
acquisition of control 取得控制权 ja&S^B^@  
acquisition of fixed assets 购置固定资产 /5Tp)h
|  
acquisition of shell “买壳” PiJ>gDx  
acquisition price 收购价 \C kb:  
act of God 天灾 8}Cp(z2  
acting partner 执事合伙人 AhU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )}to7r7`  
active partner 积极参与的合伙人 9P& \2/ {  
active trading 交投活跃 63SmQsv  
actual circulation 实际流通 !
BDJU  
actual cost 实际成本 LMRq.wxbbB  
actual expenditure 实际开支；实际支出
J-ErG!  
actual income 实际入息；实际收入；实际收益 }u+cS[#-  
actual market 现货市场 T4Io+b8$  
actual price 现货价；实际价格 ],F@.pg  
actual profit 实际利润 ,zOv-pH  
actual quotation 实盘；实际价位；实际报价 y_M,p?]^,  
actual year basis 按实际年度计算 P?|>, \t  
actuals 实货 5ajd$t  
actuarial investigation 精算调查 tHmV4H$  
actuarial principle 精算原则 534DAhpD=.  
actuarial report 精算师报告 1StaQUB  
Actuarial Society of Hong Kong 香港精算学会 >Yx,%a@~R  
actuarial valuation 精算师估值 MDauHtF,  
actuary 精算师 AP9>_0=  
ad referendum agreement 暂定协议；有待覆核的协定 i4\DSQJ  
ad valorem duty 从价税；按值征税 G O[u  
ad valorem duty system 从价税制 _F`RwBOjs  
ad valorem fee 从价费 *6wt+twH  
ad valorem tariff 从价关税 5Ve T8/7Q  
additional allowance 额外免税额 Q#PkfjXS  
additional amount for unexpired risk 未过期风险的额外款额 lnnT_[ni.  
additional assessable profit 补加应评税利润 IoCi(N;  
additional assessment 补加评税 |$D`*  
additional commitment 额外承担 7g.3)1  
additional commitment vote 额外承担拨款 ki?ETC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lpnPd{kE  
additional dependent parent allowance 供养父母额外免税额 @7`=0;g  
additional provision 额外拨款 ndHUQ$/(  
additional stamp duty 附加印花税 {'z(  
additional tax 补加税罚款；补加税款 A.cNOous|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Td5yRN! ?  
adjudged bankrupt 被裁定破产 2x!cblo  
adjudicated bankrupt 裁定破产人 s2"<<P[q'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ni>!b6Z`[  
adjudication of bankruptcy 裁定破产；宣告破产 =fK6P6'B  
adjudication of insolvency 裁定无力偿还债务 yR1v3D4E  
adjusted actual 经调整的实数；调整后的实数 d-`z1'  
adjusted current assets 经调整的流动资产；调整后的流动资产 ::sk)  
adjusted figure 经调整的数字；调整后的数额 0SV4p.  
adjusted liabilities 经调整的负债；调整后的负债 "Pa  y2  
adjusted loss 经调整的亏损；调整后的亏损 b=XXp`h~a  
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 qaG8:  
adjusted profit 经调整的利润；调整后的利润 dy3fZ(=q^  
adjusted surplus 经调整的盈余额；调整后的盈余额 T\w{&3ONm  
adjusted value 经调整的价值；调整后的价值 }6!m Q  
adjustment 调整；修订；理算〔保险〕 _~bG[lX!  
adjustment centre 调剂中心 m
r>dZ)  
adjustment lag 调整过程的时间差距；调整时差 ffR<G&"n~b  
adjustment mechanism 调整机制 z!aU85y  
adjustment of loss 亏损调整 nr

Kir  
adjustment process 调整过程；调整程序 +g&M@8XO&  
adjustment range 调整幅度 Vp
1Ff  
administered exchange rate 受管制汇率 rIeOli:<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +%R{j|8#  
administration expenses 行政费用 t6Nkv;)>@  
administration fee 手续费；行政费 (?1
/\r  
administration in bankruptcy 破产管理 i-,_:z=J  
administration order 遗产管理令 yb) a  
administrator 管理人；遗产管理人 [F+*e=wjN>  
administrator of the estate 遗产管理人 o^W.53yX  
admission of debt 债项承认书 }p `A>  
admission of proof 接纳债权证明 jIck!  
advance 放贷款项；垫付款项；预支款项；预付款项 S,f:
nLT  
advance account 暂支帐目；预付款帐户 Xa$-Sx  
advance compensation 预付补偿金 yOO@v6jO)  
advance from shareholder 股东垫款 ,"5][RsOn  
advance pending reimbursement 预支以待日后付还 RMlx[nsq  
advanced economy 先进经济体系 LwcAF g|  
advancement 预付；预付财产 1!;4I@W(I)  
advances warrant 垫款令 7X<#  
advancing 贷出 Y'yGhpT~  
adverse balance 逆差 ;%Kh~  
adverse exchange 逆汇 ;]>a7o  
advertisement addressed to shareholders 在报章刊登的致股东通告 7M<co,"  
advice for collection 托收通知书 C(n_*8{  
advice of drawing 提款通知书；汇票通知书 cUr5x8<W).  
advice of payment 付款通知 _ ($U\FW  
Advisory Committee [Securities and Futures Commission] 7{p6&xXx  
谘询委员会〔证券及期货事务监察委员会〕 ~p x2kHZ  
Advisory Committee on Diversification 经济多元化谘询委员会 lBLL45%BIN  
affidavit 誓章；遗产申报誓章 lX64IvG8+o  
affidavit of no receipt 述明无收款的誓章
`#?]g!  
affiliate 联号；联营公司；附属公司 'u3,+guz  
affiliated company 附属公司；联号；联营公司 F#a'N c9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 w%$J<Z^-?  
affordability 负担能力 %ZX3:2  
African Development Bank [AfDB] 非洲开发银行 Ge1"+:tbJ  
after-acquired property 事后取得的财产 ~cSE 9ul  
after-hours dealing 市后交易 )i<Qg.@MX  
after-tax profit 税后盈利；税后利润；税后溢利 >[S\NAE>  
agency agreement 代理协议 $:D\yZ,  
agency expenses 代理机构的开支 oB+Ek~{z]  
agency fee 代理费 .V@3zzv\  
Agency Law 《代理法》 814cCrr,o  
agent 代理人；承销人 Bi7&yS5V  
agent of company 公司代理人 5=Il2  
agent's fee 代理人费；经纪费 7`tJ/xtMy;  
aggregate 总计；总数；总体数字 EzU3'x  
aggregate amount 总款额；总额 vf-8DB  
aggregate assets and liabilities 总体资产与负债 @PV3G KJ  
aggregate at constant price 按固定价格计算的总体数字 Mp06A.j[  
aggregate demand 总需求 Z6#(83G4  
aggregate gross position 总持仓量 4A)_D{(SH  
aggregate limit 总限额 Q+*@!s  
aggregate of salaries tax 合计薪俸税 KebC$g@W  
aggregate performance 总体表现；总体业绩 "Ug+#;}p$  
aggregate supply 总体供应 7MIrrhk  
aggregate surplus 总盈余 +iw4>0pi  
aggregate total 整体总额 o\X|\nUk  
aggregate value 总值；合计价值 MH=Ld=i  
aggregated basis 合计基准 p. KT=dZT  
aggregated net chargeable income 合计应课税入息实额 g/gaPc
*86  
aggregation 合并计算；合计；总和 lT_dzO  
aggregation of incomes of husband and wife 夫妇入息合并计算 '^(qlCI  
aggregation of property 财产的总和 _Zus4&'  
agio 差价；贴水 =g?k`v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》 3*N0oc^m  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3
x>Y  
《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》 W8M(@* T  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Z<#h$XUA  
《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》 Lc0=5]D  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;Q
idf}:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [`'K.-?#  
agreement for a settlement 授产协议 Tr, zV  
agreement for assignment 转让协议 3[
<D"0#},  
agreement for sale 售卖协议；买卖协议 pzb`M'Z?C  
agreement for sale and purchase 买卖协议 F!P,%JmI<  
agreement for the payment of interest 支付利息协议 *hh iIiog+  
agreement for the repayment of money 还款协议 j-wKm_M#jX  
agreement of reinsurance 再保险协议 rW+}3] !D/  
Agricultural Bank of China 中国农业银行 0F6~S   
air passenger departure tax 飞机乘客离境税 P?+ VR=t  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \lK `  
airport tax 机场税 G,6 i!M  
alcohol duty 酒精税 /]2I%Q  
alienation 让与；让渡；转让 tc{Qd&"(  
alimony 生活费；赡养费 ut.tf \c  
All Ordinaries Index [AOI] 所有普通股指数 mp8Zb&Ggb  
all risks 全险；综合险 ,3Nna:~f  
All Sales Record for Stock Market 《股票市场成交报告》 ?;Z
nD(4?  
Allied Capital Resources Limited 新联财务有限公司 $`<-;kI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !*
o{xq   
allocation letter 拨款信件 IGo+O*dMw  
allocation of fund 分配款项；预留款项 Jt3*(+J>/  
allocation of profit 利润分配；溢利分配 8d(l)[GZt  
allocation warrant 拨款令 Dlz1"|SF  
allotment 分配；配股 vJe c+a  
allotment notice 股份配售通知；配股通知 gUme({h&|  
allotment of shares 股份分配 Px&)kEQ  
allowable 可获宽免；免税的 ^(KDtc  
allowable business loss 可扣除的营业亏损 t?Q  
allowable expenses 可扣税的支出 &U\//  
allowance 免税额；津贴；备抵；准备金 qUk-BG8^  
allowance for debts 债项的免税额 7V&ly{</  
allowance for depreciation by wear and tear 耗损折旧免税额 luJNdA:t&  
allowance for funeral expenses 殡殓费的免税额 De<i 8/^=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G)&!f)6  
allowance for repairs and outgoings 修葺及支出方面的免税额 _po5j;"_O  
allowance to debtor 给债务人的津贴 63kZ#5g(Dw  
alteration of capital 资本更改 TjOK8 t  
alternate trustee 候补受托人 rq:sy=;  
amalgamation 合并 s`=&l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !{vZvy"  
ambit of charges 征税范围；收费范围 Pb<6-J

c[  
amended valuation 经修订的估值 n>xuef  
American Commodities Exchange 美国商品交易所 iB
+ _+A  
American Express Bank Limited 美国运通银行 R| XD#bG  
American Stock Exchange 美国证券交易所 -`5L;cxwk4  
amortization 摊销 XI"IEwB  
amount due from banks 存放银行同业的款项 L$^
)QxH7  
amount due from banks abroad 存放海外银行同业的款项 >J{e_C2ZS  
amount due from holding companies 控股公司欠款 hHgH'  
amount due from local banks 存放本港银行同业的款项 rVwW%&  
amount due to banks 银行同业的存款 @/xdWN!,  
amount due to banks abroad 海外银行同业的存款 tv5N wM  
amount due to holding companies 控股公司存款 Lm+E?Ca  
amount due to local banks 本港银行同业的存款 j9.%(*  
amount due to outport banks 外埠银行同业的存款 8F/zrPG  
amount for note issue 发行纸币的款额 |][PbN D  
amount of bond 担保契据的款额 3U*4E?g  
amount of consideration 代价款额 0O(Vyy  
amount of contribution 供款数额 2Hk21y\  
amount of indebtedness 负债款额 $F6GCM3Cx  
amount of principal of the loan 贷款本金额 G`f|#-}  
amount of rates chargeable 应征差饷数额 gi+FL_8CzU  
amount of share capital 股本额 !ZY1
AhGZ  
amount of sums assured 承保款额 y:k7eE"  
amount of variation 变动幅度 S";}gw?r6  
amount of vote 拨款数额 \/9O5`u*V  
amount payable 应付款额 .Dy2O*`  
amount receivable 应收款额 o1H6E1$=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I_|W'%N]  
analysis 分析 &_' evZ
8  
ancillary risk 附属风险 V!s#xXD}  
annual account 周年帐目；周年帐目报表；年度决算；年结 n>,? V3ly  
annual accounting date 年结日期 F(w<YU%6  
annual allowance 每年免税额；年积金；年度津贴；年津 CKX3t:HP0  
annual balance 年度余额 d"S\j@  
annual disposable income 每年可动用收入 1*:BOoYx  
annual estimates 周年预算 SVPksr  
annual fee 年费 TJ|do`fw>  
annual general meeting 周年大会 ]'Gz~Z%>F  
annual growth rate 年增率；每年增长率 sTvw@o*  
annual long-term supplement 长期个案每年补助金 Q1!+wC   
annual pensionable emolument 可供计算退休金的年薪 c/%GfB[w0  
annual report 年报 f DPLB[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?y,KN}s_  
annual return 周年报表；周年申报表；每年报税表格 ktM7L{Nz  
Annual Return Rules 《周年报表规则》 tUGF8?& G  
annual review of consumer prices 每年消费物价回顾 ()Qq7/  
annual roll-forward basis 逐年延展方式 M$} AJS%8  
annual salary 年薪 mqDI'~T9 u  
annual statement 年度报表；年度决算表 !E^\)=E)P  
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 67U6`
9d  
annuitant 年金受益人 &&C'\,ZK5  
annuity 年金 [S0wwWU |0  
annuity contract 年金合约 JO~62='J  
annuity on human life 人寿年金 I")mg~f  
antecedent debt 先前的债项 0Kg?X  
ante-dated cheque 倒填日期支票 6Q_ZP#oAV  
anticipated expenditure 预期开支 o'? WWJK6w  
anticipated net profit 预期纯利 )ib$*dmUP  
anticipated revenue 预期收入
QFFFxaeJg  
anti-inflation measure 反通货膨胀措施 VdGpreRPC  
anti-inflationary stance 反通货膨胀立场 [4+I1UR`  
apparent deficit 表面赤字 #Vy:6O  
apparent financial solvency 表面偿债能力 I(b]V!mj:  
apparent partner 表面合伙人 NzS`s,N4/0  
application for personal assessment 个人入息课税申请书 uW4.Q_O!H  
application of fund 资金应用 9[[$5t`8  
application to release as liquidator and to destruct the books of accounts and documents ),2|TlQ  
申请免除清盘人职务及毁灭帐簿与文件 ,M$h3B\;r  
appointed actuary 委任精算师 FLIU}doc  
appointed auditor 委任核数师；委任审计师 'ZAIe7i&  
appointed trustee 委任的受托人 EIF  
appointer 委任人 \/-4jF:  
apportioned pro rata 按比例分摊 *]c~[&x5&  
apportionment 分配；分摊 1JV-X G6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ssl.Y!  
apportionment formula 分摊方程式 /)sP<WPQ6  
apportionment of estate duty 遗产税的分摊 F6_en z  
appraisal 估价；评估 '_ys4hz}  
appreciable growth 可观增长 H`jnChD:M'  
appreciable impact 显着影响 B/Ltb^a  
appreciable increase 可观增长 ^OK;swDW  
appreciation 增值；升值 i;\n\p1  
appreciation against other currencies 相对其他货币升值 orAr3`AR3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NTVaz.  
appreciation tax 增值税 9)uJ\NMy
 
appropriation 拨款；拨用；拨付 At&kW3(  
appropriation account 拨款帐目 8EU/}Ym  
Appropriation Bill 拨款法案 ,x?Jrcx~'C  
appropriation-in-aid system 补助拨款办法 5>hXqNjP2  
approved assets 核准资产 @QE&D+NS  
approved basket stock 认可一篮子证券 yTf/]H]d  
approved budget 核准预算 vi` VK&+r  
approved charitable donation 认可慈善捐款 J|([(  
approved charitable institution 认可慈善机构 g"\JiBb5  
approved currency 核准货币；认可货币 )!;20Po  
approved estimates 核准预算 T=CJUla  
approved estimates of expenditure 核准开支预算 %eGI]!vf  
approved overseas insurer 核准海外保险人 ?U =Mdw  
approved overseas trust company 核准海外信托公司 >?.jN|  
approved pooled investment fund 核准汇集投资基金 AuY*x;~  
approved provident fund scheme 认可公积金计划 \uZ1Sl  
approved provision 核准拨款 EXR6Vb,  
approved redeemable share 核准可赎回股份 a3,A_M}M'  
approved regional stock 认可地区性证券 Hk$do`H-=Y  
approved retirement scheme 认可退休金计划 lUw=YM  
approved subordinated loan 核准附属贷款  IuMJ-"  
arbitrage 套戥；套汇；套利 7R
n 4gT  
arbitrageur 套戥者；套汇者 B_RF)meux  
arbitrary amount 临时款项 
&ViK9  
arrangement 措施；安排；协定 fZQ2<*)pqO  
arrears 欠款 Z6&bUZF$bE  
arrears of pay 欠付薪酬 AEUR`.  
arrears of revenue 逾期未收税款；逾期未收的帐项 O^_CqT%  
articles of association 组织章程；组织细则；组织章程细则 j}
w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^FZ9q  
ascertainment of profit 确定利润 +^%)QH>9   
"Asia Clear" “亚洲结算系统” KL"_h`UW  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6q,CEm  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (px3o'lsh  
Asian Development Fund [ADF] 亚洲发展基金 ^2i$AM1t  
Asian dollar bond 亚洲美元债券 }|)T<|Y;  
Asian dollar market 亚洲美元市场 -fN5-AC  
Asian dollar rate 亚洲美元利率 hsJGly5H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )~IOsTjI  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \Qq YH^M  
asked price 沽盘；喊价；索价；卖方报价 w|4CBll  
assessable income 应评税入息 4}Lui9  
assessable loss 应评税亏损 e}(8BF  
assessable profit 应评税利润 ,l.+$G  
assessable value 应评税值 9%riB/vkrF  
assessed profit 估定利润 QHd|cg  
assessed value 经评估价值 =F_j})O5  
assessment 评税；评定；估价；评税单 Ox@$ }  
assessment number 评税编号；估价编号 E+/XKF  
assessment of additional tax 补加税评税 8"rK  
assessment of performance 业绩评估；实绩评价 +-rSO"nc  
Assessor 评税主任 IsjN xBM
 
asset price bubbles 资产价格泡沫 yZb})4.  
asset-backed securities 具资产保证的证券 n^nQrRIp  
assets accretion 资产增值 (%G>TV  
assets and liabilities 资产与负债 _qH]OSo  
assets betterment statement 资产递增表；资产改进表 @c}Gw;e  
assets lending 实物放款；有抵押贷款 }N:QB}7'_  
assets of the company passing on the death 死者去世时转移的公司资产 y,`q6(&  
assets pledged as security for liabilities 用作负债抵押的资产
ygd*zy9  
assets portfolio 资产投资组合 O9RnS\  
assets price 资产价格 ry+|gCZ  
assets quality 资产质素 _>^Y0C[?5  
assets realization 资产变现 4tS
h.qBht  
assets refinancing arrangement 资产再集资安排 \w-3Spk*  
assets securitization 资产证券化 oG-Eac,  
assets situated outside Hong Kong 在香港以外地方的资产 TQOJN  
assets stripping 削减资产；拆卖资产 2}_^~8  
assets value 资产值 Sg13Dp@x  
assignee 承让人 5!jt^i]O  
assignment 转让；转让书；转让契 e}s,WC2-  
assignment of interest 权益转让 Fxn=+Xgg  
assignment of letters patent and trade mark 专利证书及商标转让 F*Ul#yX  
assignment of property 物业转让；物业转让书 AjsjYThV  
assignment right 转让权 CY"i|s  
assignor 转让人 JB!*{{  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 xXJzE|)1h!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 M>i *e  
associate member 附属会员 `W7;-  
associated body corporate 相联法人团体 (l/i#  
associated company 相联公司；联属公司 }a
%Wu 7D  
associated corporation 相联法团 kmt+E'^]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4$4Tx9C  
公认会计师公会〔英国〕 S+?*l
4QK  
Association of Futures Exchange Brokers 香港期货经纪协会 |BO5<`&I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >b~Q%{1  
association of underwriters 承保人组织 !Nbi&^k B  
assumption of control 接管 `.wgRUhFH;  
assurance 担保；保险；转易；转易书
w1
A-_  
assurance of interest 权益的转易 `:2n
p{  
at 19XX price 按一九ＸＸ年价格计算 kjr q;j:  
at a discount 按赔价计算；按贴水价格计算；打折扣 0|{":i_s  
at a premium 按溢价计算；按升水价格计算 1uzK(j8w  
at call 通知付款；按通知 )-1$y+s>  
at constant market price 按固定市价计算 w)h"?'m~  
at constant price 按固定价格计算 QwuSo{G  
at cost 按成本计算 Ko "JH=<  
at current market price 按当时市价计算；按现时市价计算 \?^ EFA+;  
at current price 按当时价格计算；按现时价格计算 S)"vyGv  
at factor cost 按要素成本计算；按生产要素成本计算 s}DNu<"g  
at money-of-the-day price 按付款当日价格计算 NkQain9  
at or better 按指定或较佳价位〔买卖指令〕 la
_  
at par 按面值计算；平价 L>N)
[;|  
at sight 见票即付 R5 EC/@  
at the close 按收市盘 v4\ m9Pu4  
at the opening 按开市盘 Ey_mK\'  
attestation 见证；见证条款 WK.,q>#  
at-the-money option 平价期权
nVGOhYn  
attorney 受权人；受托代表人 \_+Af`  
attornment 新拥有人承认书 UaHN*@  
attributable profit 可归属利润 fUJe{C<H  
attributable share value 可归属股份价值 5!6}g<z&L  
Auckland Stock Exchange 奥克兰证券交易所 f%REN3=5K  
auction 拍卖 GB}X
 
auctioneer 拍卖商 y;hco  
audit 审计；核数 }-&#vP~I  
Audit Commission 审计署 ^SS9BQ*m  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^(:na6C  
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〕 j>~@vq  
audit review 帐目审查 (e<p^TJ]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `2'*E\   
audited account 审计帐目；经审计的帐目 K81&BVx/  
audited annual account 经审计的周年帐目 1+-F3ROP  
audited balance sheet 经审计的资产负债表 `$
/M\aM%  
auditor 核数师；核数主任；审计师 5jTA6s9zA  
auditor's certificate 核数师证明书；审计师证明书 Kn\$\?u  
auditor's report 核数师报告；审计师报告 @!(V0-  
Aussie bond 澳元债券 J^Wqa$<;"  
austerity budget 紧缩预算 OW8TiM mK  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ; d}  
Australia All Ordinaries Index 澳洲所有普通股票指数 <q|eG\01S  
Australian Dollar [AUD] 澳元 XsMETl"Av4  
Australian Options Market 澳大利亚期权市场 =I+5sCF{g  
Australian Securities Commission 澳洲证券事务监察委员会 RP wP4Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 > !HC ?  
Australian Stock Exchange 澳大利亚证券交易所 m h|HEkM  
Austrian Schilling [ATS] 奥地利先令 fJY b)sN  
authentication 认证；鉴证 <a2Kc '  
authority to purchase 委托购买证；委购书 1$"wN z  
authorization 认可；核准；授权；授权书 IZ]L.0,  
authorization by direction 指示授权 XP65  
authorization by instruction 指令授权 utw@5  
authorization by warrant 令状授权 `]<~lf  
authorization of unit trust 单位信托的认可 );^{;fLy%  
authorized agent 指定代理人 VF9-&HuC  
authorized capital 法定资本 ||4++84{  
authorized clerk 出市员 yn{U/+  
authorized dealer 认可交易商 l
`{JxVg  
authorized financial institution 认可财务机构 }$s._)a  
authorized fund 认可基金 9K{0x7~  
authorized fund house 获授权的基金公司；认可基金公司 23`pog{n  
authorized institution 认可机构 yy\d<-X~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6EG`0h6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 x0L,$Ol  
authorized insurer 获授权保险人；获认可承保人 u8[jD^
 
authorized investment 特准投资项目 /A`Lyp#  
authorized person 获授权人 YZp]vlm~  
authorized representative 获授权代表 \JZ'^P$Q  
authorized share capital 法定股本 [m]O^Hp{{  
automated quotation system 自动报价系统 [zl"G^z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $h'>Zvf  
自动交易系统〔香港期货交易所有限公司〕 GoKMi[b  
automatic adjustment mechanism 自动调整机制 ?s: 2~Qlu  
automatic adjustment system 自动调整系统 |7G=f9V  
Automatic Clearing House 自动票据交换所 "gi 1{  
automatic exchange rates accumulation system 自动化汇率累集系统 5LxzET"P  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 cUr'mb  
automatic teller machine [ATM] 自动柜员机 fkr; a`<W  
autopay 自动转帐 <1E*wPm8  
available assets 可用资产 Gt?ckMB  
available fiscal reserve 现存财政储备 mg4:N  
available profit 可用利润 zMN4cBL9m  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 TM$`J  
average 平均；平均数；海损 6.GIUM%D  
average basic salary 平均基本薪金 !rgdOlTR^  
average consumer expenditure 平均消费开支；一般消费开支 m2Q#ATLW  
average cost 平均成本 ,vUMy&AV  
average cost of land production 增辟土地平均成本 n!\&X9%[8  
average daily turnover 平均每日成交额 i52:<< 8a  
average daily wage rate 平均每日工资率 *AN2&>Y  
average expenditure pattern 平均开支模式 jo
=,j/,l  
average growth rate 平均增长率 {2%@I~US  
average net fixed assets 固定资产平均净值 _{'HY+M  
average of relatives 相对价格平均数 G(y@Tor+  
average price 平均价格 xBMhk9b^0  
average propensity to consume 平均消费倾向；一般消费倾向 las|ougLy  
average propensity to save 平均储蓄倾向；一般储蓄倾向 9#niMv9  
average rate 平均率 }!RFX)T  
average revenue 平均收入；平均收益 ,LJX  
average stock 平均库存；平均存货 _p=O*$b.  
average yearly rent 平均年租 K)t+lJ  
avoidance of double taxation 避免双重课税 }))JzrqAe  
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 &U8W(NxN  
YWPAc>uw,  
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