一些有用的会计术语(也不知道发的地方对不对)A

A: w[&BY  
A share Ａ股；甲类股份 JiR|+6"7  
abatement of tax 减税；减扣免税额 9^tyjX2  
ABN AMRO Bank N.V. 荷兰银行 {PKER$C  
above-the-line expenditure 线上项目支出；经常预算支出 \!3='~2:=o  
above-the-line receipt 线上项目收入；经常预算收入 j3><J  
ABSA Asia Limited 南非联合亚洲有限公司 LmE-&  
absolute change 绝对数值变更 A5b}G
 
absolute expenditure 实际开支 8TZe=sD~cr  
absolute guideline figure 绝对准则数字 mfvQ]tz_+  
absolute interest 绝对权益 x@=7M'vr%  
absolute order of discharge 绝对破产解除令 jI%yi-<;  
absolute profit margin 绝对利润幅度 gNeCnf#Xa  
absolute value 实值；绝对值 rgCId@R  
absolutely vested interest 绝对既得权益 Lnzhs;7L  
absorbed cost 已吸收成本；已分摊成本 ;Mz]uk  
absorption 吸收；分摊；合并 ilP&ctn6+c  
absorption rate 吸收率；摊配率；分摊率 ,J
~dER\%  
ACB Finance Limited 亚洲商业财务有限公司 .\ZxwD|  
acceptable form of reciprocity 合理的互惠条件 q,GL#L  
acceptable rate 适当利率；适当汇率 )r~Oj3TH  
acceptance agreement 承兑协议 oS4ag  
acceptance for honour 参加承兑 va0 a4s1O  
acceptor 承兑人；接受人；受票人 =3'wHl  
acceptor for honour 参加承兑人 _u0dt) $  
accident insurance 意外保险 7o<RvM  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;/
.ZYTD  
accident insurance scheme 意外保险计划 ~U|te_l  
accident year basis 意外年度基准 @WmB0cc_  
accommodation 通融；贷款 RjT[y: !  
accommodation bill 通融票据；空头票据 jv ";?*I6.  
accommodation party 汇票代发人 '};Xb|msU  
account balance 帐户余额；帐户结余 g;pFT  
account book 帐簿 "'Q:%_;  
account collected in advance 预收款项 ]x|sTKv2  
account current book 往来帐簿 k8TMdWW  
account of after-acquired property 事后取得的财产报告 >&R|t_ypw  
account of defaulter 拖欠帐目 .JqIAC~  
account payable 应付帐款 .o>QBYpTw/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
@;0Ep0[  
account receivable 应收帐款 = 4If7  
account receivable report 应收帐款报表 [,dsVd  
account statement 结单；帐单；会计财务报表 h4/rw fp^  
account title 帐户名称；会计科目 g5.Z B@j  
accountant's report 会计师报告 ]WG\+1x9  
Accountant's Report Rules 会计师报告规则 .jCdJ =z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 4ZIXG,@mZJ  
Accounting Arrangements 《会计安排》 4{Iz\:G:{/  
accounting basis 会计基础 n;U|7it7  
accounting by Official Receiver 破产管理署署长呈交的帐目 3Wiu`A  
Accounting Circular 《会计通告》 K"#}R<k8:A  
accounting class 会计类别 Ii)TCSt9U?  
accounting date 记帐日期；会计结算日期 wv<"W@& 9  
accounting for money 款项核算 XxIUB(.QI  
Accounting Officer 会计主任 7Q
`4*H6  
accounting period 会计报告期；会计期 wcO+P7g  
accounting policy 会计政策；会计方针 AXyuXB  
accounting practice 会计惯例 SG~R!kN}Q  
accounting principle 会计准则 cH#`f4  
accounting record 会计记录 =<g\B?s]  
accounting report 会计报告 C}!|K0t?
 
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Jd |hwvwFe  
Accounting Society of China 中国会计学会 WIg"m[aIs  
accounting statement 会计报表 Xf0pQ]8\  
accounting system 会计制度；会计系统 4&\m!s  
accounting transaction 会计事项；帐务交易 @*oi1
_q  
accounting treatment 会计处理 TzOf&cs/r  
accounting year 会计年度
l$FHL2?Cp  
accretion 增值；添加 it.l;L_nW  
accrual 应计项目；应累算数目 mp#5Vc  
accrual basis 应计制；权责发生制 . &e,8  
accrual basis accounting 应计制会计；权责发生制会计 Y/ `
fPgE  
accrue 应累算；应计 gnv4.f:  
accrued benefit 应累算利益 [L8gG.wy  
accrued charges 应计费用 u!Z&c7kPI  
accrued cumulative preference share dividend 应累算的累积优先股股息 7 MfpZgC  
accrued expenses 应累算费用 u$0>K,f  
accrued interest payable 应付利息；应计未付利息 eaI&DP  
accrued interest receivable 应收利息；应计未收利息 *}?^)z7w  
accrued right 累算权益 %>f:m!.  
accruing profit 应累算的利润 csC3Wm{v  
accumulated fiscal reserve 累积财政储备 "0 v]O~s  
accumulated profit 累积利润；滚存溢利 u@o3p*bQ  
accumulated reserve 累积储备 yCz
?V[49  
accumulation of surplus income 累积收益盈余 aAX 8m  
acquired assets 既得资产 t~Uqsa>n@'  
acquisition 收购；购置；取得 +h =lAHn&  
acquisition cost 购置成本 8Hhe&B  
acquisition expenses 购置费用 e0D;]  
acquisition of 100% interest 收购全部股权 !v^D j']  
acquisition of control 取得控制权 K1Tzy=Z9j  
acquisition of fixed assets 购置固定资产 x*YJ:t  
acquisition of shell “买壳” =$HzEzrw  
acquisition price 收购价 gAE}3//  
act of God 天灾 eC1cE  
acting partner 执事合伙人 '{J!5x?L^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }p#S;JZRu+  
active partner 积极参与的合伙人 (\Dd9a8V-  
active trading 交投活跃 E_h9y  
actual circulation 实际流通 $, =n  
actual cost 实际成本 r6^DD$X  
actual expenditure 实际开支；实际支出 0c]Lm?&  
actual income 实际入息；实际收入；实际收益 `0sa94H1[  
actual market 现货市场 IlwY5iL  
actual price 现货价；实际价格 4Q$\hO3b  
actual profit 实际利润 F Hv|6zUX  
actual quotation 实盘；实际价位；实际报价 k\EMO\je  
actual year basis 按实际年度计算 ?J>^
X-z  
actuals 实货 40Du*5M  
actuarial investigation 精算调查 ?-(E$ll  
actuarial principle 精算原则 X}^,g  
actuarial report 精算师报告  @]A4{  
Actuarial Society of Hong Kong 香港精算学会 Tj.;\a|d  
actuarial valuation 精算师估值 BqR8%F  
actuary 精算师 r+) A)a,  
ad referendum agreement 暂定协议；有待覆核的协定 13B[mp4  
ad valorem duty 从价税；按值征税 $ @^n3ZQ4  
ad valorem duty system 从价税制 %DiZ&}^Ck  
ad valorem fee 从价费 %N!Y}$y  
ad valorem tariff 从价关税 bzZEwMc6  
additional allowance 额外免税额 /$B<+;L!#  
additional amount for unexpired risk 未过期风险的额外款额 vHao y  
additional assessable profit 补加应评税利润 (ttO O45  
additional assessment 补加评税 Chjth"  
additional commitment 额外承担 ;X\!*Loe  
additional commitment vote 额外承担拨款 NxNz(R $~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )2\6Fy0S  
additional dependent parent allowance 供养父母额外免税额 N 4Dyec\  
additional provision 额外拨款 u%&zY97/  
additional stamp duty 附加印花税 [u~#F,_ow  
additional tax 补加税罚款；补加税款 6N]v9uXZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 B&tl6?7h  
adjudged bankrupt 被裁定破产 $ZE OE8.\  
adjudicated bankrupt 裁定破产人 ]92@&J0w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &!~q#w1W-5  
adjudication of bankruptcy 裁定破产；宣告破产 /VJ[1o^  
adjudication of insolvency 裁定无力偿还债务 \5J/?  
adjusted actual 经调整的实数；调整后的实数 aG,N>0k8  
adjusted current assets 经调整的流动资产；调整后的流动资产 TVKuvKH8U  
adjusted figure 经调整的数字；调整后的数额 5J 0  
adjusted liabilities 经调整的负债；调整后的负债 [ h%ci3  
adjusted loss 经调整的亏损；调整后的亏损 D7 .R NXo  
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 @v|_APy#  
adjusted profit 经调整的利润；调整后的利润 YT#
"HYO  
adjusted surplus 经调整的盈余额；调整后的盈余额 VN*^pAzlF  
adjusted value 经调整的价值；调整后的价值 #SQFI;zj  
adjustment 调整；修订；理算〔保险〕 T#T!a0  
adjustment centre 调剂中心 w(s"r p}  
adjustment lag 调整过程的时间差距；调整时差 eRD s?n3F  
adjustment mechanism 调整机制 Nmp1[/{J  
adjustment of loss 亏损调整 .4U::j}  
adjustment process 调整过程；调整程序 qdzc"-gH`  
adjustment range 调整幅度 E_-CsL%  
administered exchange rate 受管制汇率 )V+;7j<"D  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >?I[dYzut  
administration expenses 行政费用 C7,Ol0`v  
administration fee 手续费；行政费 /f_lWr:9l  
administration in bankruptcy 破产管理 U2!9Tl9".  
administration order 遗产管理令 {ImZ><xe/  
administrator 管理人；遗产管理人
wz;IKdk[  
administrator of the estate 遗产管理人 MLaH("aen  
admission of debt 债项承认书 q S2#=  
admission of proof 接纳债权证明

g3j@o/Y  
advance 放贷款项；垫付款项；预支款项；预付款项 WFy90*@Z  
advance account 暂支帐目；预付款帐户 v2dCna\  
advance compensation 预付补偿金 jiz"`,-},O  
advance from shareholder 股东垫款 8{@#N:SY  
advance pending reimbursement 预支以待日后付还 Nf
Ki,^O  
advanced economy 先进经济体系 r\a9<nZ{  
advancement 预付；预付财产 Vhv<w O Ct  
advances warrant 垫款令 ]{Iy<  
advancing 贷出 Z&YW9de@  
adverse balance 逆差 u|APx8?"o  
adverse exchange 逆汇 9V("K  
advertisement addressed to shareholders 在报章刊登的致股东通告 A{Pp`*l  
advice for collection 托收通知书 D@&
0 P&  
advice of drawing 提款通知书；汇票通知书 H<g- Bhv  
advice of payment 付款通知 Ql!$e
&A|l  
Advisory Committee [Securities and Futures Commission] d:Wh0y}  
谘询委员会〔证券及期货事务监察委员会〕 |5`z;u7V  
Advisory Committee on Diversification 经济多元化谘询委员会 b?qtTce  
affidavit 誓章；遗产申报誓章 \,lgv  
affidavit of no receipt 述明无收款的誓章 Fb VtyQz  
affiliate 联号；联营公司；附属公司 E[^66(KR  
affiliated company 附属公司；联号；联营公司 :Q"]W!kCs  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 W8R@Pf
  
affordability 负担能力 $!ka8) ~  
African Development Bank [AfDB] 非洲开发银行 z`5d,M  
after-acquired property 事后取得的财产 X5'foFE'
  
after-hours dealing 市后交易 V6Z2!Ht  
after-tax profit 税后盈利；税后利润；税后溢利 (Z;-u+ }.  
agency agreement 代理协议 Q]A;VNx  
agency expenses 代理机构的开支 O$LvHv!  
agency fee 代理费 [@_}BZk  
Agency Law 《代理法》 !ai, \  
agent 代理人；承销人 ;)~loa1\  
agent of company 公司代理人 p'ukV(B  
agent's fee 代理人费；经纪费 gVl%:Ra%  
aggregate 总计；总数；总体数字 D?;$:D"  
aggregate amount 总款额；总额 1\TXb!OtL  
aggregate assets and liabilities 总体资产与负债 kuqf(  
aggregate at constant price 按固定价格计算的总体数字 RL SP?o2J  
aggregate demand 总需求 2VA\{M  
aggregate gross position 总持仓量 bncIxxe  
aggregate limit 总限额 .{*V^[.  
aggregate of salaries tax 合计薪俸税 ;}ileLTl  
aggregate performance 总体表现；总体业绩 mn)kd  
aggregate supply 总体供应 &U*=D8!0  
aggregate surplus 总盈余 SZea[~&  
aggregate total 整体总额 1|Us"GQ(n  
aggregate value 总值；合计价值 ZV$qv=X  
aggregated basis 合计基准 /9QI^6&SX  
aggregated net chargeable income 合计应课税入息实额 O-
@*xwD  
aggregation 合并计算；合计；总和 e>=P'  
aggregation of incomes of husband and wife 夫妇入息合并计算 a$l  
aggregation of property 财产的总和 +K])&}Dw  
agio 差价；贴水 )E'iC
  
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》 g,@0 ;uVq  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7kp$C?7K  
《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》 lrPiaSO`I  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C2<!.l  
《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》 m\)z& hv<r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment D4?5%s  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "}Of f  
agreement for a settlement 授产协议 CD;C
z*c  
agreement for assignment 转让协议 KW]/u  
agreement for sale 售卖协议；买卖协议 T&  
agreement for sale and purchase 买卖协议 51u8.%{4  
agreement for the payment of interest 支付利息协议 !U/iY%NE  
agreement for the repayment of money 还款协议 .;8T*  
agreement of reinsurance 再保险协议 9#IKb:9k  
Agricultural Bank of China 中国农业银行 al.~[T-O+  
air passenger departure tax 飞机乘客离境税 w(zlHj  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 S~.:B2=5K  
airport tax 机场税 }Zu>?U  
alcohol duty 酒精税 xv4_q-r[  
alienation 让与；让渡；转让 lU`]yL  
alimony 生活费；赡养费  K!VIY|U  
All Ordinaries Index [AOI] 所有普通股指数 Po#;SG#Ee  
all risks 全险；综合险 yZE"t[q#O  
All Sales Record for Stock Market 《股票市场成交报告》 wO;\,zU  
Allied Capital Resources Limited 新联财务有限公司 :,X,!0pWRp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &9g4/c-?$  
allocation letter 拨款信件 }SR}ET&z  
allocation of fund 分配款项；预留款项 `L/kwVl  
allocation of profit 利润分配；溢利分配 X>(?  
allocation warrant 拨款令 N{U``LV  
allotment 分配；配股 Xt %;]1n  
allotment notice 股份配售通知；配股通知 %6}S1fuA  
allotment of shares 股份分配 \BOZhXfl'  
allowable 可获宽免；免税的 {+_pyL  
allowable business loss 可扣除的营业亏损 ^Q
t4}V=  
allowable expenses 可扣税的支出 AL74q[>  
allowance 免税额；津贴；备抵；准备金 *,A?lX,9A  
allowance for debts 债项的免税额 EbZRU65J}O  
allowance for depreciation by wear and tear 耗损折旧免税额 Sp3?I2 o  
allowance for funeral expenses 殡殓费的免税额 q{gt2OWqX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F:"<4hiA"  
allowance for repairs and outgoings 修葺及支出方面的免税额 D<B/oSy  
allowance to debtor 给债务人的津贴 _h",,"p#o  
alteration of capital 资本更改 g} 7FR({b  
alternate trustee 候补受托人
sDL@e33Yb  
amalgamation 合并 B#9rqC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z[[ou?c  
ambit of charges 征税范围；收费范围 -]\cUQ0  
amended valuation 经修订的估值 (\}>+qS[  
American Commodities Exchange 美国商品交易所 x2(!r3a  
American Express Bank Limited 美国运通银行 .>NhC"  
American Stock Exchange 美国证券交易所 Yj99[ c#]  
amortization 摊销 P$?3\`U;  
amount due from banks 存放银行同业的款项 20h|e+3  
amount due from banks abroad 存放海外银行同业的款项 ?&W1lYY  
amount due from holding companies 控股公司欠款 c%%r  
amount due from local banks 存放本港银行同业的款项 xs_l+/cZ  
amount due to banks 银行同业的存款 ~GZ!;An  
amount due to banks abroad 海外银行同业的存款 `!rH0]vy  
amount due to holding companies 控股公司存款 UE33e(Q<  
amount due to local banks 本港银行同业的存款 (F@.o1No%  
amount due to outport banks 外埠银行同业的存款 28>PmH]7  
amount for note issue 发行纸币的款额 Ao~ZK[u  
amount of bond 担保契据的款额 Ch8w_Jf1yx  
amount of consideration 代价款额 zY6{ OP!#  
amount of contribution 供款数额 o-"/1zLg4  
amount of indebtedness 负债款额 O*^=  
amount of principal of the loan 贷款本金额 WlVp|s{TYP  
amount of rates chargeable 应征差饷数额 STmn%&  
amount of share capital 股本额 I%.KFPV  
amount of sums assured 承保款额 (ds-p[`[m  
amount of variation 变动幅度 9t:P1  
amount of vote 拨款数额 a=}JW]  
amount payable 应付款额 .KiJq:$H  
amount receivable 应收款额 aRFLh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _-/aMfyQ  
analysis 分析 yU*upQ  
ancillary risk 附属风险 IHqY/j  
annual account 周年帐目；周年帐目报表；年度决算；年结 Kj
bt1n  
annual accounting date 年结日期 2uonT,W  
annual allowance 每年免税额；年积金；年度津贴；年津 %jaB>4.A:  
annual balance 年度余额 p<>xq
U  
annual disposable income 每年可动用收入 ,nn5LQ|l.j  
annual estimates 周年预算 VrL==aTYXs  
annual fee 年费 ;A^0="x&  
annual general meeting 周年大会 jwsl"zL  
annual growth rate 年增率；每年增长率 w`Q"mx*  
annual long-term supplement 长期个案每年补助金 0Y rdu,c  
annual pensionable emolument 可供计算退休金的年薪 RiHOX&-7  
annual report 年报 Wn;B~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q-c9YOz_  
annual return 周年报表；周年申报表；每年报税表格 Z9cg,#(D  
Annual Return Rules 《周年报表规则》 [e1kfw  
annual review of consumer prices 每年消费物价回顾 Hg)5c!F7  
annual roll-forward basis 逐年延展方式 l#7].-/  
annual salary 年薪 GdZ_  
annual statement 年度报表；年度决算表 ua$H"(#c  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |,zcrOo]  
annuitant 年金受益人 QmQsNcF~z  
annuity 年金 f8]Qn8  
annuity contract 年金合约 ]y&w)-0  
annuity on human life 人寿年金 aoNTRJc$  
antecedent debt 先前的债项 2+KOUd&jS  
ante-dated cheque 倒填日期支票 <~aQ_l  
anticipated expenditure 预期开支 _@es9  
anticipated net profit 预期纯利 K:}~8 P>^  
anticipated revenue 预期收入 ^/;W;C{4
 
anti-inflation measure 反通货膨胀措施 HI}$Z=C  
anti-inflationary stance 反通货膨胀立场 BR8W8nRb  
apparent deficit 表面赤字 $HjKELoJ<  
apparent financial solvency 表面偿债能力 ?Y6MC:l<  
apparent partner 表面合伙人 om3$=  
application for personal assessment 个人入息课税申请书 -rE_pV;  
application of fund 资金应用 }s
To,F$  
application to release as liquidator and to destruct the books of accounts and documents u<8 f;C_  
申请免除清盘人职务及毁灭帐簿与文件 {"<6'2T3  
appointed actuary 委任精算师 ml7nt0{  
appointed auditor 委任核数师；委任审计师 yX:A?U  
appointed trustee 委任的受托人 .Z=4,m
>  
appointer 委任人 =[Lo
9Sg  
apportioned pro rata 按比例分摊 $lk
d9r1  
apportionment 分配；分摊 x;H#-^LxW=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 RB]K?  
apportionment formula 分摊方程式 }7k!>+eQ  
apportionment of estate duty 遗产税的分摊 F\m  
appraisal 估价；评估 ^B9rt\,q  
appreciable growth 可观增长 m5KB#\  
appreciable impact 显着影响 a }6Fj&hj  
appreciable increase 可观增长 KM$5Zb
CF:  
appreciation 增值；升值 NwQexYm1_  
appreciation against other currencies 相对其他货币升值 RG(m:N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (s?`*i:2  
appreciation tax 增值税 EZvB#cuL-  
appropriation 拨款；拨用；拨付 X]'Hz@$N  
appropriation account 拨款帐目 <pd6,
l\  
Appropriation Bill 拨款法案 5j(3pV`_  
appropriation-in-aid system 补助拨款办法  y w"Tw  
approved assets 核准资产 !\{&^,y  
approved basket stock 认可一篮子证券 4Q0@\dR9  
approved budget 核准预算 X|.M9zIx  
approved charitable donation 认可慈善捐款 @g|Eb}t  
approved charitable institution 认可慈善机构 qwAN=3@  
approved currency 核准货币；认可货币 wn*z*  
approved estimates 核准预算 x?Wt\<|h!  
approved estimates of expenditure 核准开支预算 UN`F|~@v  
approved overseas insurer 核准海外保险人 COS(pfC  
approved overseas trust company 核准海外信托公司 mT
N6-V  
approved pooled investment fund 核准汇集投资基金 g*UI~rp  
approved provident fund scheme 认可公积金计划 $@_7HE3  
approved provision 核准拨款 4}{S8fGk%  
approved redeemable share 核准可赎回股份 MFHPh8P  
approved regional stock 认可地区性证券 UA4Q9<>~  
approved retirement scheme 认可退休金计划 }g WSV  
approved subordinated loan 核准附属贷款  &y1' J  
arbitrage 套戥；套汇；套利 ?p{xt$<p  
arbitrageur 套戥者；套汇者 0x'-\)v>3  
arbitrary amount 临时款项 <j1l&H|ux,  
arrangement 措施；安排；协定 a,Gd\.D  
arrears 欠款 gi`K^L=C  
arrears of pay 欠付薪酬 4XL*e+UfJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]2n&DJu  
articles of association 组织章程；组织细则；组织章程细则 t+0&B"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f~Dl;f~H_;  
ascertainment of profit 确定利润 cvn4Q-^  
"Asia Clear" “亚洲结算系统” \GtZX!0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 b6D}GuW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K?')#%Z/{#  
Asian Development Fund [ADF] 亚洲发展基金 RL>Nl ow  
Asian dollar bond 亚洲美元债券 5GK=R aV  
Asian dollar market 亚洲美元市场 y:!MWZ  
Asian dollar rate 亚洲美元利率 x&3!z[m@@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t1HUp dHY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @aR! -}  
asked price 沽盘；喊价；索价；卖方报价 02X~' To"  
assessable income 应评税入息 *AXu_^^  
assessable loss 应评税亏损 a/+tsbw  
assessable profit 应评税利润 k4_Fn61J/  
assessable value 应评税值 "s$v?voo  
assessed profit 估定利润 1Giy|;2/  
assessed value 经评估价值 :oF\?e  
assessment 评税；评定；估价；评税单 yWIM,2x}  
assessment number 评税编号；估价编号 8WWRKP1V  
assessment of additional tax 补加税评税 g~d}?B\<@  
assessment of performance 业绩评估；实绩评价 Egt;Bj#%  
Assessor 评税主任 x8p#WB  
asset price bubbles 资产价格泡沫 |u)?h]>  
asset-backed securities 具资产保证的证券 p7(xk6W  
assets accretion 资产增值 Ty%4#9``0  
assets and liabilities 资产与负债 (]0$^!YK  
assets betterment statement 资产递增表；资产改进表 R!xs;|]  
assets lending 实物放款；有抵押贷款 )!MeSWGq  
assets of the company passing on the death 死者去世时转移的公司资产 
'<f4POy!  
assets pledged as security for liabilities 用作负债抵押的资产  TyMRm  
assets portfolio 资产投资组合 DLE|ctzj[7  
assets price 资产价格 Kp"mV=RG2T  
assets quality 资产质素 zMX7 #,  
assets realization 资产变现 !TY4C`/  
assets refinancing arrangement 资产再集资安排 \s;]Tg  
assets securitization 资产证券化 y]=v+Q*+  
assets situated outside Hong Kong 在香港以外地方的资产 ~az6n)  
assets stripping 削减资产；拆卖资产 (c(c MC'  
assets value 资产值 ?PWD[mQE\  
assignee 承让人 Ze~ a+%Sb  
assignment 转让；转让书；转让契 9QJ=?bIC#  
assignment of interest 权益转让 >q <,FY!A  
assignment of letters patent and trade mark 专利证书及商标转让 , j,[4^  
assignment of property 物业转让；物业转让书 >H@ dgb  
assignment right 转让权 }M f}gCEW  
assignor 转让人 I"3Qdi  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ?)
Lktn9%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 TJ`E/=J!  
associate member 附属会员 uc%75TJ@  
associated body corporate 相联法人团体 -;T>4B=  
associated company 相联公司；联属公司 ltt%X].[  
associated corporation 相联法团 @{.rDz
 
Association of Chartered Certified Accountants [ACCA] [United Kingdom] yuswWc'  
公认会计师公会〔英国〕 TEB%y9  
Association of Futures Exchange Brokers 香港期货经纪协会 sCaw"{5qc  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /exV6D r  
association of underwriters 承保人组织 u7@|fND 7  
assumption of control 接管 uW4G!Kw28  
assurance 担保；保险；转易；转易书 D>c%5h  
assurance of interest 权益的转易 pw:<a2.  
at 19XX price 按一九ＸＸ年价格计算 yyk[oH-Q  
at a discount 按赔价计算；按贴水价格计算；打折扣 (|ga#%iI  
at a premium 按溢价计算；按升水价格计算 ^`YSl*:  
at call 通知付款；按通知 <PW*vo9v  
at constant market price 按固定市价计算 |x{:GW
q  
at constant price 按固定价格计算 m&,
d8Gss^  
at cost 按成本计算 8,Yc1  
at current market price 按当时市价计算；按现时市价计算 F$ Us! NN  
at current price 按当时价格计算；按现时价格计算 1SkGG0 W  
at factor cost 按要素成本计算；按生产要素成本计算 jD_(im5  
at money-of-the-day price 按付款当日价格计算 KK]AX;  
at or better 按指定或较佳价位〔买卖指令〕 7*^\mycv  
at par 按面值计算；平价 sx8mb
a(  
at sight 见票即付 fJOU1%  
at the close 按收市盘 u 8U>R=M  
at the opening 按开市盘 P%pB]d.qpi  
attestation 见证；见证条款  ^]wm Y  
at-the-money option 平价期权 4'+/R%jk"  
attorney 受权人；受托代表人 _@sqCf%|  
attornment 新拥有人承认书 OjMDxG w  
attributable profit 可归属利润 7r"!&P*,  
attributable share value 可归属股份价值 9|jIrS%/~  
Auckland Stock Exchange 奥克兰证券交易所 _w+sx5  
auction 拍卖 rf;R"Uc  
auctioneer 拍卖商 VjYfnvE  
audit 审计；核数 30FYq?  
Audit Commission 审计署 R
NoS7[&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]
S,I}NP  
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〕 *v:+AE  
audit review 帐目审查 \EYhAx`2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~,R_  
audited account 审计帐目；经审计的帐目
|\?-k  
audited annual account 经审计的周年帐目 g_>
)Q  
audited balance sheet 经审计的资产负债表 Ew4DumI  
auditor 核数师；核数主任；审计师 RZ
|s[bU  
auditor's certificate 核数师证明书；审计师证明书 @z dmB~C  
auditor's report 核数师报告；审计师报告 z2!NBOv  
Aussie bond 澳元债券 
,a$LT   
austerity budget 紧缩预算 4s`*o/it  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 XPUH\I=  
Australia All Ordinaries Index 澳洲所有普通股票指数 #k)G1Y[c  
Australian Dollar [AUD] 澳元 sPkT>q  
Australian Options Market 澳大利亚期权市场 ,2H5CFX/  
Australian Securities Commission 澳洲证券事务监察委员会 !SiZA"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <6p{eGAQV  
Australian Stock Exchange 澳大利亚证券交易所 QwOQS %  
Austrian Schilling [ATS] 奥地利先令 6J
Ree[  
authentication 认证；鉴证 `ZV;Le'
 
authority to purchase 委托购买证；委购书 ,PRM(n-  
authorization 认可；核准；授权；授权书 =h&DW5QC  
authorization by direction 指示授权 f`WmRx]K  
authorization by instruction 指令授权 ^ 9;s nr  
authorization by warrant 令状授权 "793R^Tz  
authorization of unit trust 单位信托的认可 9AB~*;U  
authorized agent 指定代理人 SL%4w<  
authorized capital 法定资本 zCO5`%14  
authorized clerk 出市员 'r1&zw(  
authorized dealer 认可交易商 Fhxg^  
authorized financial institution 认可财务机构 ?{_dW
=AQ1  
authorized fund 认可基金 [p4a\Qg0  
authorized fund house 获授权的基金公司；认可基金公司 }qV4]*+{  
authorized institution 认可机构 o>U%3-+T^J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 P|HY=RMa  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 h]@X
ucc  
authorized insurer 获授权保险人；获认可承保人 @!%<JZEz3  
authorized investment 特准投资项目 e yTYg  
authorized person 获授权人 Gjy'30IF  
authorized representative 获授权代表 Duptles  
authorized share capital 法定股本 N@Slc 0  
automated quotation system 自动报价系统 %l:%c  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] v~uwQ&AH  
自动交易系统〔香港期货交易所有限公司〕 JEJ]
'3  
automatic adjustment mechanism 自动调整机制 .fo.mC@a  
automatic adjustment system 自动调整系统 YqNhD6  
Automatic Clearing House 自动票据交换所 /8W}o/,s5  
automatic exchange rates accumulation system 自动化汇率累集系统 dP)8T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pVbX#3  
automatic teller machine [ATM] 自动柜员机 4D\_[(P  
autopay 自动转帐 A|RAMO@le  
available assets 可用资产 4Iy\   
available fiscal reserve 现存财政储备  J|6aa  
available profit 可用利润 6_zL#7E'  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司  r)X?H  
average 平均；平均数；海损 %5F=!(w  
average basic salary 平均基本薪金 *WX6C("M  
average consumer expenditure 平均消费开支；一般消费开支 ^o?.Rph|i]  
average cost 平均成本 K3 ]hUe#  
average cost of land production 增辟土地平均成本 ,8$;|#d  
average daily turnover 平均每日成交额 S'E6#   
average daily wage rate 平均每日工资率 ?r'b Z~  
average expenditure pattern 平均开支模式 fVf.u'
.8  
average growth rate 平均增长率 )%ja6
Vg  
average net fixed assets 固定资产平均净值 jgEiemh&  
average of relatives 相对价格平均数 [FyE{NfiJ%  
average price 平均价格 w`#lLl B  
average propensity to consume 平均消费倾向；一般消费倾向 >-)i_C2  
average propensity to save 平均储蓄倾向；一般储蓄倾向 z)|56 F7'  
average rate 平均率 Ap}:^k5{  
average revenue 平均收入；平均收益 p[Q
   
average stock 平均库存；平均存货 1q\U (^  
average yearly rent 平均年租 m?<C\&)6x  
avoidance of double taxation 避免双重课税 |dX#4Mq^,  
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 (#Y2H  
Q`19YX  
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