一些有用的会计术语(也不知道发的地方对不对)A

A: Yu3S3aRE  
A share Ａ股；甲类股份 G$i)ELs  
abatement of tax 减税；减扣免税额 WqNXE)'  
ABN AMRO Bank N.V. 荷兰银行 %|(c?`2|  
above-the-line expenditure 线上项目支出；经常预算支出 N~O
3KG q  
above-the-line receipt 线上项目收入；经常预算收入 lJu^Bcrv  
ABSA Asia Limited 南非联合亚洲有限公司 (4L/I  
absolute change 绝对数值变更 UrvUt$WO  
absolute expenditure 实际开支 dz9U.:C  
absolute guideline figure 绝对准则数字 0wv#AT  
absolute interest 绝对权益 1}DA| !~  
absolute order of discharge 绝对破产解除令 mg'q-G`\<  
absolute profit margin 绝对利润幅度 c("|xe  
absolute value 实值；绝对值 oM~y8O  
absolutely vested interest 绝对既得权益 \s5Uvws  
absorbed cost 已吸收成本；已分摊成本 |g3:+&  
absorption 吸收；分摊；合并 b/z-W`gw  
absorption rate 吸收率；摊配率；分摊率 ja_8n["z  
ACB Finance Limited 亚洲商业财务有限公司 J/4T=:\  
acceptable form of reciprocity 合理的互惠条件 %Gh5!e:$SI  
acceptable rate 适当利率；适当汇率 6*9wGLE  
acceptance agreement 承兑协议 tf~B,?  
acceptance for honour 参加承兑 w_56y8Pd4  
acceptor 承兑人；接受人；受票人 Kt_oo[ey{  
acceptor for honour 参加承兑人 +r8bGS]ki  
accident insurance 意外保险 &*<27-x  
Accident Insurance Association of Hong Kong 香港意外保险公会 A ]A{HEX  
accident insurance scheme 意外保险计划 sh$-}1 ;  
accident year basis 意外年度基准 %)JEYH7Z  
accommodation 通融；贷款 TBBnsj6e  
accommodation bill 通融票据；空头票据 SU~a()"  
accommodation party 汇票代发人 INi$-Y+  
account balance 帐户余额；帐户结余 $
~G,T g  
account book 帐簿 (E0   
account collected in advance 预收款项 .r<aPy$  
account current book 往来帐簿 h4pS~/  
account of after-acquired property 事后取得的财产报告 rY_~(?XS  
account of defaulter 拖欠帐目 9Lb96K?=>  
account payable 应付帐款 nTqU~'d'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 CjQO5  
account receivable 应收帐款 BkB>eE1)Ea  
account receivable report 应收帐款报表 \#9LwC"8;  
account statement 结单；帐单；会计财务报表 MuY:(zC%  
account title 帐户名称；会计科目 >q:%?mi  
accountant's report 会计师报告 crM5&L9zF  
Accountant's Report Rules 会计师报告规则 @N>7+ 4  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %hnBpz  
Accounting Arrangements 《会计安排》 r<+C,h;aww  
accounting basis 会计基础 k5S;G"iJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 2!/Kt O)i^  
Accounting Circular 《会计通告》 wGAr
R7r  
accounting class 会计类别 !LN8=u.  
accounting date 记帐日期；会计结算日期 tUv>1) [  
accounting for money 款项核算 >D,Oav  
Accounting Officer 会计主任 i?6&4  
accounting period 会计报告期；会计期 G68KoM  
accounting policy 会计政策；会计方针 >j5\J_(;D  
accounting practice 会计惯例 m+Ye`]  
accounting principle 会计准则 +FTc/r  
accounting record 会计记录 q
9/v\~m  
accounting report 会计报告 AFz:%m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 s:U:Dv  
Accounting Society of China 中国会计学会 _ >OP  
accounting statement 会计报表 ANhtz1Fl  
accounting system 会计制度；会计系统 XQ]K,# i  
accounting transaction 会计事项；帐务交易 Yr9'2.%Q  
accounting treatment 会计处理 y*i&p4Y*  
accounting year 会计年度 MgJ6{xzz  
accretion 增值；添加 7=l~fKu  
accrual 应计项目；应累算数目 aDbqh~7  
accrual basis 应计制；权责发生制 S>yiD`v  
accrual basis accounting 应计制会计；权责发生制会计 3B&A)&pEO  
accrue 应累算；应计 Xul`>8y|  
accrued benefit 应累算利益 c?A$Y?|9  
accrued charges 应计费用 v"bWVc~H  
accrued cumulative preference share dividend 应累算的累积优先股股息 3Zb%-_%j  
accrued expenses 应累算费用 a('0l2e<u9  
accrued interest payable 应付利息；应计未付利息 &GP(yj]  
accrued interest receivable 应收利息；应计未收利息 -N45ni87  
accrued right 累算权益 w+br)  
accruing profit 应累算的利润 gmL~n7m:K  
accumulated fiscal reserve 累积财政储备 hw DxGiU  
accumulated profit 累积利润；滚存溢利 fq7#rZCxX  
accumulated reserve 累积储备 "Oxr}^% i  
accumulation of surplus income 累积收益盈余 v`L]dY4,  
acquired assets 既得资产 Ij
OBY  
acquisition 收购；购置；取得 ta5_k&3N  
acquisition cost 购置成本 F6J]T6Y  
acquisition expenses 购置费用 Slo^tqbG  
acquisition of 100% interest 收购全部股权 }>y!I5O  
acquisition of control 取得控制权 XXm7rn  
acquisition of fixed assets 购置固定资产 |) cJ  
acquisition of shell “买壳” Y8%l)g  
acquisition price 收购价 D HQxu4  
act of God 天灾 Uufig)6  
acting partner 执事合伙人 UM0Ws|qx&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Q%~BD@Io  
active partner 积极参与的合伙人 yX*$PNL5w  
active trading 交投活跃 izcjI.3e,  
actual circulation 实际流通 feS$)H9-  
actual cost 实际成本 |<3x`l-`  
actual expenditure 实际开支；实际支出 [So1`IA6  
actual income 实际入息；实际收入；实际收益 iEI#J!
~  
actual market 现货市场 #mJRL[V5^  
actual price 现货价；实际价格 o=!_.lDF:  
actual profit 实际利润 A[@koLCL  
actual quotation 实盘；实际价位；实际报价 5|jY  
actual year basis 按实际年度计算 H;<>uELie  
actuals 实货 }oiNgs/N  
actuarial investigation 精算调查 .*`]x  
actuarial principle 精算原则 YH+(N  
actuarial report 精算师报告 i/C% 1<  
Actuarial Society of Hong Kong 香港精算学会 l-nH  
actuarial valuation 精算师估值 |RD)pvVM  
actuary 精算师 "uL~D5!f  
ad referendum agreement 暂定协议；有待覆核的协定 vP#*if[V5  
ad valorem duty 从价税；按值征税 wjH1Ombt  
ad valorem duty system 从价税制 %t6-wWM97  
ad valorem fee 从价费 <-' !I&  
ad valorem tariff 从价关税 A4rMJ+!5  
additional allowance 额外免税额 KkTE -$-  
additional amount for unexpired risk 未过期风险的额外款额 wC%qSy'  
additional assessable profit 补加应评税利润 dg~lz80  
additional assessment 补加评税 8PVjNS/  
additional commitment 额外承担 p-\->_9)y`  
additional commitment vote 额外承担拨款 31 <0Nw;l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2[(~_VJ  
additional dependent parent allowance 供养父母额外免税额 w-R.)  
additional provision 额外拨款 lw~ V  
additional stamp duty 附加印花税 g yV>k=B  
additional tax 补加税罚款；补加税款 S[7^#O.)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (_@]-  
adjudged bankrupt 被裁定破产 JF~9efWe>  
adjudicated bankrupt 裁定破产人 8!.V`|@lt  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 djnES,^%9  
adjudication of bankruptcy 裁定破产；宣告破产 #C.  
adjudication of insolvency 裁定无力偿还债务 cNwHY Z'  
adjusted actual 经调整的实数；调整后的实数
aaKf4}  
adjusted current assets 经调整的流动资产；调整后的流动资产 &
b^~0Z  
adjusted figure 经调整的数字；调整后的数额 'nM4t  
adjusted liabilities 经调整的负债；调整后的负债 'oY#a9~Z{  
adjusted loss 经调整的亏损；调整后的亏损 U$OI]Dd9  
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 QD3tM5(Yr  
adjusted profit 经调整的利润；调整后的利润 })70S8k  
adjusted surplus 经调整的盈余额；调整后的盈余额 G{4s~Pco[Q  
adjusted value 经调整的价值；调整后的价值 | ?vm.zp  
adjustment 调整；修订；理算〔保险〕 #\=7
A  
adjustment centre 调剂中心 -8FUR~WJ  
adjustment lag 调整过程的时间差距；调整时差 .QKyB>s  
adjustment mechanism 调整机制 |LbAW/9a  
adjustment of loss 亏损调整 li\=mH,Wr  
adjustment process 调整过程；调整程序 V7nOT*N:Q  
adjustment range 调整幅度 OqciZ@#5n  
administered exchange rate 受管制汇率 g<;::'6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2IM31 .  
administration expenses 行政费用 ,>b>I#{  
administration fee 手续费；行政费 u<cnz%@  
administration in bankruptcy 破产管理 4P1}XYD-2  
administration order 遗产管理令 .?QYqGcG  
administrator 管理人；遗产管理人 N
2'aC} I  
administrator of the estate 遗产管理人 %>=6v}f,+  
admission of debt 债项承认书 P[G>uA>Z1  
admission of proof 接纳债权证明 $qYP|W
 
advance 放贷款项；垫付款项；预支款项；预付款项
M$Z2"F;  
advance account 暂支帐目；预付款帐户 B1!xr-kC  
advance compensation 预付补偿金 >O24#!9XW  
advance from shareholder 股东垫款

x,U_x  
advance pending reimbursement 预支以待日后付还 P$k*!j_W  
advanced economy 先进经济体系 J+E,UiZU  
advancement 预付；预付财产 <nqv)g"u0  
advances warrant 垫款令 mrnPZf i  
advancing 贷出 lTq"j?#E]m  
adverse balance 逆差 e*lL.  
adverse exchange 逆汇 M:
}u|  
advertisement addressed to shareholders 在报章刊登的致股东通告 ZGR5"el!  
advice for collection 托收通知书 f4Y)GO<R]  
advice of drawing 提款通知书；汇票通知书 HW~-GcU-o  
advice of payment 付款通知 V+lF|CZb5  
Advisory Committee [Securities and Futures Commission] xIa7F$R 0  
谘询委员会〔证券及期货事务监察委员会〕 D 6
y,Q  
Advisory Committee on Diversification 经济多元化谘询委员会 Rb0I7~Z%'d  
affidavit 誓章；遗产申报誓章 0]
  
affidavit of no receipt 述明无收款的誓章 oS..y($TI  
affiliate 联号；联营公司；附属公司 z dgS@g  
affiliated company 附属公司；联号；联营公司 1]~w?)..'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?hkOL$v<9}  
affordability 负担能力 n8F5z|/  
African Development Bank [AfDB] 非洲开发银行 @ G)yz!H  
after-acquired property 事后取得的财产 q{Z#}|km#  
after-hours dealing 市后交易 m?<E >-bI  
after-tax profit 税后盈利；税后利润；税后溢利 A)C)5W  
agency agreement 代理协议 @lE'D":?  
agency expenses 代理机构的开支 / }$n_N\!)  
agency fee 代理费 ;50&s .gZ  
Agency Law 《代理法》 ,n8\y9{
G  
agent 代理人；承销人 Yjjh}R#  
agent of company 公司代理人 <R@,wzK  
agent's fee 代理人费；经纪费 kc^,V|Nbq6  
aggregate 总计；总数；总体数字 3*=0`}jMJ  
aggregate amount 总款额；总额 aU_Hl+;  
aggregate assets and liabilities 总体资产与负债 rT/r"vr  
aggregate at constant price 按固定价格计算的总体数字 "hf |7E_  
aggregate demand 总需求 ]9y\W}j  
aggregate gross position 总持仓量 8;DDCop 8L  
aggregate limit 总限额 MHK|\Z&e7  
aggregate of salaries tax 合计薪俸税 %?PFe}
 
aggregate performance 总体表现；总体业绩 /v+)#[]>  
aggregate supply 总体供应 6j<!W+~G  
aggregate surplus 总盈余 _/I">/ivlM  
aggregate total 整体总额 P$z_A8}  
aggregate value 总值；合计价值 1Q>nS[  
aggregated basis 合计基准 {jz`K1  
aggregated net chargeable income 合计应课税入息实额 bu]"?bc  
aggregation 合并计算；合计；总和 Y!CUUWM  
aggregation of incomes of husband and wife 夫妇入息合并计算 z2uL[deN'"  
aggregation of property 财产的总和 Fa )QDBz)  
agio 差价；贴水 *$<W"@%^J  
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》 R^*baiXVI  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }LT&BNZj  
《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》 dg24h7|]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %A$&9c%  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 (6S'wb  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +1y$#~dl  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 clB K  
agreement for a settlement 授产协议 ccHf+=  
agreement for assignment 转让协议 zOs}v{8"  
agreement for sale 售卖协议；买卖协议 ">oySo.B?  
agreement for sale and purchase 买卖协议 3O/#^~\'hW  
agreement for the payment of interest 支付利息协议 8#7qHT;cx  
agreement for the repayment of money 还款协议 + t5SrO!`  
agreement of reinsurance 再保险协议 _?I{>:!|  
Agricultural Bank of China 中国农业银行 ;v:(  
air passenger departure tax 飞机乘客离境税 ;KlYiu  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 XnQR(r)pR2  
airport tax 机场税 Ku75YFO,5  
alcohol duty 酒精税 qcj {r
G18  
alienation 让与；让渡；转让 -[=eVS.2%  
alimony 生活费；赡养费 CBEf;I
g  
All Ordinaries Index [AOI] 所有普通股指数 r0XEB,}  
all risks 全险；综合险 2jFuF71  
All Sales Record for Stock Market 《股票市场成交报告》 u S1O-Q>  
Allied Capital Resources Limited 新联财务有限公司 }xk(aM_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kyJbV[o<#  
allocation letter 拨款信件 "Wwu Ty|  
allocation of fund 分配款项；预留款项 p%3z*2,(  
allocation of profit 利润分配；溢利分配 RSp wU;o6z  
allocation warrant 拨款令 .$18%jH#  
allotment 分配；配股 $8=|<vt  
allotment notice 股份配售通知；配股通知 *5%vU|9b  
allotment of shares 股份分配 nF,F#V8l  
allowable 可获宽免；免税的 &<PIm  
allowable business loss 可扣除的营业亏损 KC6Cg?y^  
allowable expenses 可扣税的支出 lvO6&sF1  
allowance 免税额；津贴；备抵；准备金 e7RgA1  
allowance for debts 债项的免税额 ITn%  
allowance for depreciation by wear and tear 耗损折旧免税额 K oJ=0jM#  
allowance for funeral expenses 殡殓费的免税额 ec&/a2M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )XN_|zCk  
allowance for repairs and outgoings 修葺及支出方面的免税额 4E39]vb  
allowance to debtor 给债务人的津贴 :RIz6Tz  
alteration of capital 资本更改 b6N[t _,  
alternate trustee 候补受托人 p{g4`o  
amalgamation 合并
;Bs~E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C`[<6>&y  
ambit of charges 征税范围；收费范围 8:,($a/KF  
amended valuation 经修订的估值 kFn/dQ4|  
American Commodities Exchange 美国商品交易所 m4mE7Wn.3  
American Express Bank Limited 美国运通银行 O[Vet/^)  
American Stock Exchange 美国证券交易所 s?w2^<P  
amortization 摊销 1xB}Ed*k  
amount due from banks 存放银行同业的款项 [eX]x  
amount due from banks abroad 存放海外银行同业的款项 ]vvYPRV7
6  
amount due from holding companies 控股公司欠款 ("9bV8:@B  
amount due from local banks 存放本港银行同业的款项 yQK{ +w  
amount due to banks 银行同业的存款 Y![Q1D!  
amount due to banks abroad 海外银行同业的存款 y{%0[x*N<m  
amount due to holding companies 控股公司存款 OETo?Wg1Z  
amount due to local banks 本港银行同业的存款 3p0v  
amount due to outport banks 外埠银行同业的存款 >h\y1IrAaG  
amount for note issue 发行纸币的款额 $DL}jH^S  
amount of bond 担保契据的款额 q[&Kr+)j  
amount of consideration 代价款额 _K^Q]V[nZ  
amount of contribution 供款数额 qoO`)<  
amount of indebtedness 负债款额 4&
}%GH>}  
amount of principal of the loan 贷款本金额 u 272)@R  
amount of rates chargeable 应征差饷数额 kxMvOB$  
amount of share capital 股本额 paqGW]  
amount of sums assured 承保款额 $DY#04Je\=  
amount of variation 变动幅度 Jo5Bmh0  
amount of vote 拨款数额 YM}a>o  
amount payable 应付款额 F]aoTy  
amount receivable 应收款额 M@Th^yF+8H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :os8"  
analysis 分析 \P<aK$g  
ancillary risk 附属风险 ABWn49c.  
annual account 周年帐目；周年帐目报表；年度决算；年结 @Zt~b'n  
annual accounting date 年结日期 ;c!> =  
annual allowance 每年免税额；年积金；年度津贴；年津 =;Gq:mHi
 
annual balance 年度余额 0*gvHVd/l  
annual disposable income 每年可动用收入 r9[S%Def  
annual estimates 周年预算 |P >"a`  
annual fee 年费 'f5 8Jwql  
annual general meeting 周年大会 {^N,=m\  
annual growth rate 年增率；每年增长率 u8Ys2KLpL  
annual long-term supplement 长期个案每年补助金 fN&,.UB^p  
annual pensionable emolument 可供计算退休金的年薪 e^y9Kmd  
annual report 年报 m2PUU/8B/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uo#1^`P  
annual return 周年报表；周年申报表；每年报税表格 J(7#yg%5  
Annual Return Rules 《周年报表规则》 aA
g Qv*  
annual review of consumer prices 每年消费物价回顾 m'rDoly"62  
annual roll-forward basis 逐年延展方式 U,Z\
)+-R  
annual salary 年薪 J @Hg7Faz  
annual statement 年度报表；年度决算表 |[SHpcq>  
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 ?doI6N0T  
annuitant 年金受益人 6"&cQ>$xh  
annuity 年金 d?zSwLsl  
annuity contract 年金合约 g)Lf^  
annuity on human life 人寿年金 BEDkyz;:  
antecedent debt 先前的债项 w*F[[*j@.  
ante-dated cheque 倒填日期支票 Ku(YTXtK  
anticipated expenditure 预期开支 zI`I Q  
anticipated net profit 预期纯利 "#1\uoH  
anticipated revenue 预期收入 e?>  
anti-inflation measure 反通货膨胀措施 d_9 Cm@  
anti-inflationary stance 反通货膨胀立场 y]db]pP5  
apparent deficit 表面赤字 FZ"n6hWA  
apparent financial solvency 表面偿债能力 rzfLp  
apparent partner 表面合伙人 ~; 9HGtg  
application for personal assessment 个人入息课税申请书 -xn-Af!v  
application of fund 资金应用 =:H-9  
application to release as liquidator and to destruct the books of accounts and documents b>ai"
!  
申请免除清盘人职务及毁灭帐簿与文件 4ag
W<c#  
appointed actuary 委任精算师 dY8 H2;  
appointed auditor 委任核数师；委任审计师 I,-n[k\J  
appointed trustee 委任的受托人 lw@Yn>eza  
appointer 委任人 3&hR#;,"X  
apportioned pro rata 按比例分摊 zp}7p~#k^  
apportionment 分配；分摊 p<5]QV7st  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~KK} $iM  
apportionment formula 分摊方程式 sxNf"C=-.  
apportionment of estate duty 遗产税的分摊 [D
"6&  
appraisal 估价；评估 z|#*c5Y9w  
appreciable growth 可观增长 qG9a!sj   
appreciable impact 显着影响 KF%BX~80C  
appreciable increase 可观增长 k2}DBVu1  
appreciation 增值；升值 G6G Bqp6|  
appreciation against other currencies 相对其他货币升值 %e iV^>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DbMVbgz<e  
appreciation tax 增值税
V]H(;+^P  
appropriation 拨款；拨用；拨付 .?Eb{W)^br  
appropriation account 拨款帐目 UqK.b}s  
Appropriation Bill 拨款法案 ]s\r3I]  
appropriation-in-aid system 补助拨款办法 *:%&z?<Fw  
approved assets 核准资产 !0;AFv
`\  
approved basket stock 认可一篮子证券 Y{} ub]i  
approved budget 核准预算 f
n}E1w  
approved charitable donation 认可慈善捐款 @:N8V[*u  
approved charitable institution 认可慈善机构 PCT&d)}  
approved currency 核准货币；认可货币 Mu3G/|t(  
approved estimates 核准预算 <.h7xZ  
approved estimates of expenditure 核准开支预算 WVP?Ie8  
approved overseas insurer 核准海外保险人 "N+4TfXy  
approved overseas trust company 核准海外信托公司 s)-An(Uw  
approved pooled investment fund 核准汇集投资基金 7-744wV}Z  
approved provident fund scheme 认可公积金计划 (\6E.Z#  
approved provision 核准拨款 K9N31'  
approved redeemable share 核准可赎回股份 g}_2T\$k  
approved regional stock 认可地区性证券 %1?t)Bg  
approved retirement scheme 认可退休金计划 Z(MZbzY7Hq  
approved subordinated loan 核准附属贷款 lp`j3)  
arbitrage 套戥；套汇；套利 ;4 ;gaf  
arbitrageur 套戥者；套汇者 be+-p  
arbitrary amount 临时款项 6#z8 %kaX  
arrangement 措施；安排；协定 6
H|SiO9  
arrears 欠款 v "l).G?  
arrears of pay 欠付薪酬 u?,>yf.;s  
arrears of revenue 逾期未收税款；逾期未收的帐项 X!KX
4H  
articles of association 组织章程；组织细则；组织章程细则 Cl0kR3Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MCE@EFD`\  
ascertainment of profit 确定利润 q{w|`vIb  
"Asia Clear" “亚洲结算系统” |"*P`C=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \K$\-]N+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;\pr05  
Asian Development Fund [ADF] 亚洲发展基金 8m+~HSIR  
Asian dollar bond 亚洲美元债券 +SFFwjI  
Asian dollar market 亚洲美元市场 k4{!h?h  
Asian dollar rate 亚洲美元利率 Ej(BE@6>s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b|i4me@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~XR('}5D  
asked price 沽盘；喊价；索价；卖方报价 |lNp0b  
assessable income 应评税入息 7
2l:[5ccR  
assessable loss 应评税亏损 }a"=K%b<\  
assessable profit 应评税利润 A$2 ;Bf  
assessable value 应评税值 64'2ICf#m  
assessed profit 估定利润 O=%Ht-kOc  
assessed value 经评估价值 Snkb^Kt  
assessment 评税；评定；估价；评税单 ffP]U4  
assessment number 评税编号；估价编号 rN1]UaT  
assessment of additional tax 补加税评税 ;hQ[-  
assessment of performance 业绩评估；实绩评价 j/t%7,  
Assessor 评税主任 6u_i>z  
asset price bubbles 资产价格泡沫 ^q-%#  
asset-backed securities 具资产保证的证券 DOWWG!mx  
assets accretion 资产增值  q0ktABB  
assets and liabilities 资产与负债 v!I z&M:z  
assets betterment statement 资产递增表；资产改进表 )@!fLAT  
assets lending 实物放款；有抵押贷款 !oH{=.w  
assets of the company passing on the death 死者去世时转移的公司资产 8g-u  
assets pledged as security for liabilities 用作负债抵押的资产 =%` s-[5b  
assets portfolio 资产投资组合 c/Pql!h+  
assets price 资产价格 qc(e3x  
assets quality 资产质素 q^xG%YdPz+  
assets realization 资产变现 "M/c0`>C!i  
assets refinancing arrangement 资产再集资安排 ';R]`vWFe  
assets securitization 资产证券化 -nGcm"'6F  
assets situated outside Hong Kong 在香港以外地方的资产 2TGND-(j  
assets stripping 削减资产；拆卖资产 -;cF)C--12  
assets value 资产值 S(.J  
assignee 承让人 vjX,7NY?  
assignment 转让；转让书；转让契 P5my]4|x  
assignment of interest 权益转让 "G%S m")  
assignment of letters patent and trade mark 专利证书及商标转让 ,$`}Rf<  
assignment of property 物业转让；物业转让书 t?9J'.p  
assignment right 转让权 ?)9L($VVD  
assignor 转让人 )f3A\^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 >vD}gGBe  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2S7BzZ/  
associate member 附属会员 x<I[?GT=  
associated body corporate 相联法人团体 3$"V,_TBZ  
associated company 相联公司；联属公司 G$,s.MSf  
associated corporation 相联法团 ZV{C9S&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] C]b:#S${  
公认会计师公会〔英国〕 du$lS':`  
Association of Futures Exchange Brokers 香港期货经纪协会 b@J"b(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ((gI OTV  
association of underwriters 承保人组织 T.cTL.}  
assumption of control 接管 FWu:5fBZY  
assurance 担保；保险；转易；转易书 Sfe[z=7S  
assurance of interest 权益的转易 $7YZ;=~B  
at 19XX price 按一九ＸＸ年价格计算 
P[fy  
at a discount 按赔价计算；按贴水价格计算；打折扣 |mMsU,*gB  
at a premium 按溢价计算；按升水价格计算 R+.4|1p  
at call 通知付款；按通知 k2Cq9kQq  
at constant market price 按固定市价计算 XoD:gf  
at constant price 按固定价格计算 ^?{&v19m  
at cost 按成本计算 B-g-T>8  
at current market price 按当时市价计算；按现时市价计算 4- QlIIf  
at current price 按当时价格计算；按现时价格计算 }`CF(Do  
at factor cost 按要素成本计算；按生产要素成本计算 KKpM=MZ  
at money-of-the-day price 按付款当日价格计算 oI#TjF  
at or better 按指定或较佳价位〔买卖指令〕 +788aK,{#  
at par 按面值计算；平价 =w`Mc\o"  
at sight 见票即付 7=G6ao7  
at the close 按收市盘 |6^a[x3/U  
at the opening 按开市盘 Xr^ 5Th\  
attestation 见证；见证条款 rhLhFN{h  
at-the-money option 平价期权 @(L}:]{@  
attorney 受权人；受托代表人 25Ee+&&%  
attornment 新拥有人承认书 G-i2#S   
attributable profit 可归属利润 ]]y>d!  
attributable share value 可归属股份价值 1tTP;C l#  
Auckland Stock Exchange 奥克兰证券交易所 Foq3==*p  
auction 拍卖 `XF[
A8@h  
auctioneer 拍卖商 XR",.3LD  
audit 审计；核数 Pfs_tu  
Audit Commission 审计署 ,R=!ts[qi  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -W6@[
5c  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 sDs.da#*2  
audit review 帐目审查 ac\aH#J_nC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^6# yL6E,~  
audited account 审计帐目；经审计的帐目 R@grY:h  
audited annual account 经审计的周年帐目 r1F5'?NZ(0  
audited balance sheet 经审计的资产负债表 G\tN(%.f  
auditor 核数师；核数主任；审计师 Pz*BuL<  
auditor's certificate 核数师证明书；审计师证明书 >!Gq[i0  
auditor's report 核数师报告；审计师报告 : F3UJ[V  
Aussie bond 澳元债券 kYCm5g3u  
austerity budget 紧缩预算 sT=|"H?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #}fvjJ{  
Australia All Ordinaries Index 澳洲所有普通股票指数 @|;[ ;:h@  
Australian Dollar [AUD] 澳元 n7i~^nf>  
Australian Options Market 澳大利亚期权市场 ]*]*O|w  
Australian Securities Commission 澳洲证券事务监察委员会 ;Qy Ew5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;Mq'+4$  
Australian Stock Exchange 澳大利亚证券交易所 Fep@VkN  
Austrian Schilling [ATS] 奥地利先令 lI46 f  
authentication 认证；鉴证 7kD?xHpe  
authority to purchase 委托购买证；委购书 >/Z*\6|Zx#  
authorization 认可；核准；授权；授权书 I!Dx)>E&  
authorization by direction 指示授权 8\E=p+C  
authorization by instruction 指令授权 R6X2d\l#  
authorization by warrant 令状授权 8m H6?,@6  
authorization of unit trust 单位信托的认可 +Y*4/w[   
authorized agent 指定代理人 =mQY%l  
authorized capital 法定资本 b&A/S$*  
authorized clerk 出市员 }+lK'6  
authorized dealer 认可交易商 7V^j9TC  
authorized financial institution 认可财务机构 E9k%:&]vd  
authorized fund 认可基金 +z9BWo!{I  
authorized fund house 获授权的基金公司；认可基金公司 1c/<2xO~  
authorized institution 认可机构 i.^UkN{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [qxpu{  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [jNVk3  
authorized insurer 获授权保险人；获认可承保人 L$a{%]I  
authorized investment 特准投资项目 u`B/9-K)y  
authorized person 获授权人 c='W{47  
authorized representative 获授权代表 A##Q>|>)  
authorized share capital 法定股本 Dd0yQgCu  
automated quotation system 自动报价系统 b"@-9ke5I  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] nzxHd7NIZ  
自动交易系统〔香港期货交易所有限公司〕 !p ~.Y+  
automatic adjustment mechanism 自动调整机制 M`#g>~bI#R  
automatic adjustment system 自动调整系统 kLs{B  
Automatic Clearing House 自动票据交换所 Y&M{7  
automatic exchange rates accumulation system 自动化汇率累集系统 x$Wtkb0<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 StR)O))I  
automatic teller machine [ATM] 自动柜员机 T__
@hfT  
autopay 自动转帐 {|%^'lS  
available assets 可用资产 P{s1NorKDh  
available fiscal reserve 现存财政储备 PRYm1Y  
available profit 可用利润 dC4`xUv  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 3#""`]9H  
average 平均；平均数；海损 `6Q+N=k~Z  
average basic salary 平均基本薪金 aA*h*  
average consumer expenditure 平均消费开支；一般消费开支 XmO]^ `  
average cost 平均成本 ,F!-17_vt  
average cost of land production 增辟土地平均成本 )jwovS?V  
average daily turnover 平均每日成交额 f7 ew<c\  
average daily wage rate 平均每日工资率 'M?pg$ta_V  
average expenditure pattern 平均开支模式 ]ml'd  
average growth rate 平均增长率 }j6|+  
average net fixed assets 固定资产平均净值 B~Z61
 
average of relatives 相对价格平均数 ~y Dl& S  
average price 平均价格 |VE.khq#  
average propensity to consume 平均消费倾向；一般消费倾向 \p\p~FVS  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1h162  
average rate 平均率 u6E ze
4u  
average revenue 平均收入；平均收益 R))4J  
average stock 平均库存；平均存货 ~yngH0S$[b  
average yearly rent 平均年租 Zq: }SU  
avoidance of double taxation 避免双重课税 W }Ll)7(|T  
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 .ezko\nU  
u3 +]3!BQ  
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