一些有用的会计术语(也不知道发的地方对不对)A

A: F8YD:   
A share Ａ股；甲类股份 ~R/7J{Sg  
abatement of tax 减税；减扣免税额 gE JmMh  
ABN AMRO Bank N.V. 荷兰银行 m:/@DZ  
above-the-line expenditure 线上项目支出；经常预算支出 "j3Yu4_ks  
above-the-line receipt 线上项目收入；经常预算收入 |Wj)kr !|  
ABSA Asia Limited 南非联合亚洲有限公司 F {]:  
absolute change 绝对数值变更 $I-$X?  
absolute expenditure 实际开支 ExI?UGT  
absolute guideline figure 绝对准则数字 3j0/&ON  
absolute interest 绝对权益 JGf6*D"O  
absolute order of discharge 绝对破产解除令 &5
29.>  
absolute profit margin 绝对利润幅度 VZF/2d84&w  
absolute value 实值；绝对值 *D F5sY  
absolutely vested interest 绝对既得权益 e}f!zA  
absorbed cost 已吸收成本；已分摊成本 eg)=^b  
absorption 吸收；分摊；合并 6-gxba  
absorption rate 吸收率；摊配率；分摊率 79uL"N;  
ACB Finance Limited 亚洲商业财务有限公司 hT^6Ifm  
acceptable form of reciprocity 合理的互惠条件 .%3bXK+F  
acceptable rate 适当利率；适当汇率 mT5d[lz  
acceptance agreement 承兑协议 b^ly  
acceptance for honour 参加承兑 J @"wJEF  
acceptor 承兑人；接受人；受票人 d7^:z%Eb|  
acceptor for honour 参加承兑人 zUXqTcj  
accident insurance 意外保险 P$.Azrl  
Accident Insurance Association of Hong Kong 香港意外保险公会 $2Ox;+  
accident insurance scheme 意外保险计划 wsP3hE' ]  
accident year basis 意外年度基准 BkA>':bUr  
accommodation 通融；贷款 Uk-
^n~y  
accommodation bill 通融票据；空头票据 H0 km*5Sn  
accommodation party 汇票代发人 gnNMuqt  
account balance 帐户余额；帐户结余 
V8NNIS  
account book 帐簿 ;f[Ki$7  
account collected in advance 预收款项 6*kY7  
account current book 往来帐簿 Mc~(S$FU$  
account of after-acquired property 事后取得的财产报告 6=90 wu3  
account of defaulter 拖欠帐目 ]ss0~2  
account payable 应付帐款 sL~TV([6/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 f`p`c*  
account receivable 应收帐款 FM0)/6I'x  
account receivable report 应收帐款报表 c>!>D7:7  
account statement 结单；帐单；会计财务报表 ]&yO>\MgJB  
account title 帐户名称；会计科目 2y#4rl1Utx  
accountant's report 会计师报告 k5xzC&  
Accountant's Report Rules 会计师报告规则 6"[`"~9'V  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :doP66["!  
Accounting Arrangements 《会计安排》 sBu=@8R]y  
accounting basis 会计基础 mR[J Xh9s  
accounting by Official Receiver 破产管理署署长呈交的帐目 X82sw>Y  
Accounting Circular 《会计通告》 DuZ51[3_L  
accounting class 会计类别 m=PSCIb  
accounting date 记帐日期；会计结算日期 odny{ePAf  
accounting for money 款项核算 `9s5 *;Z  
Accounting Officer 会计主任 rgB`<[:b  
accounting period 会计报告期；会计期 fa/ '4  
accounting policy 会计政策；会计方针 J@H9nw+Q  
accounting practice 会计惯例 D._q'v<  
accounting principle 会计准则 8G1Tpn  
accounting record 会计记录 zbx,qctYo$  
accounting report 会计报告 Yj/S(4(h?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mDvZ1aj  
Accounting Society of China 中国会计学会 KZ`d3ad  
accounting statement 会计报表 {_ww1'|A  
accounting system 会计制度；会计系统 EHcqj;@m  
accounting transaction 会计事项；帐务交易 ]$4k+)6  
accounting treatment 会计处理 %K;,qS'N_  
accounting year 会计年度 "xa<Q%hk  
accretion 增值；添加 * ?rw'  
accrual 应计项目；应累算数目 Xl2Fgg}#  
accrual basis 应计制；权责发生制 y{s?]hLk
 
accrual basis accounting 应计制会计；权责发生制会计 :!N 5daK  
accrue 应累算；应计 t\CVL?e`  
accrued benefit 应累算利益 5(%+8<2  
accrued charges 应计费用 _V1O =iu-  
accrued cumulative preference share dividend 应累算的累积优先股股息 b@Ik c<  
accrued expenses 应累算费用
-mO[;lO  
accrued interest payable 应付利息；应计未付利息 |M[E^  
accrued interest receivable 应收利息；应计未收利息 T}$
1<^NK  
accrued right 累算权益 tKo^A:M  
accruing profit 应累算的利润 un6grvxr  
accumulated fiscal reserve 累积财政储备
{LbcG^k  
accumulated profit 累积利润；滚存溢利 g>_6O[;t%  
accumulated reserve 累积储备 (pH13qU5  
accumulation of surplus income 累积收益盈余 >72j,0=e  
acquired assets 既得资产 `w@fxv
 
acquisition 收购；购置；取得 )mB+#T<k-  
acquisition cost 购置成本 PX(.bP2^Lq  
acquisition expenses 购置费用 j S')!Wcu  
acquisition of 100% interest 收购全部股权 =KmjCz:  
acquisition of control 取得控制权 XtNe) Ry  
acquisition of fixed assets 购置固定资产 vXR-#MS`}  
acquisition of shell “买壳” oS/<)>\Gv  
acquisition price 收购价 VZ}^1e  
act of God 天灾 T#|Qexz6 @  
acting partner 执事合伙人 1G=1FGvP  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^%)'wDK  
active partner 积极参与的合伙人 6QLWF@  
active trading 交投活跃 }7IS:"tu  
actual circulation 实际流通 j7xoe9;TxI  
actual cost 实际成本 ch 4z{7   
actual expenditure 实际开支；实际支出 82YTd(yB
 
actual income 实际入息；实际收入；实际收益 $s/N;E!t  
actual market 现货市场 9-Ikd>9  
actual price 现货价；实际价格 0J7[n*~  
actual profit 实际利润 .2C}8GGC'  
actual quotation 实盘；实际价位；实际报价 Fm`hFBKW  
actual year basis 按实际年度计算 >E#| H6gx  
actuals 实货 y)"aQJ>  
actuarial investigation 精算调查 *,%H1)Tj}  
actuarial principle 精算原则 E O52 E|  
actuarial report 精算师报告 cnnlEw/&  
Actuarial Society of Hong Kong 香港精算学会 c`#E#  
actuarial valuation 精算师估值 ]V6<h Psi  
actuary 精算师 Ib*l{cxN  
ad referendum agreement 暂定协议；有待覆核的协定 s!9.o_k  
ad valorem duty 从价税；按值征税 14]!LgH  
ad valorem duty system 从价税制 !\}Dxt  
ad valorem fee 从价费 ]~U4;  
ad valorem tariff 从价关税 ]chcRc[!  
additional allowance 额外免税额 fS>W-  
additional amount for unexpired risk 未过期风险的额外款额 W7WHH \L/O  
additional assessable profit 补加应评税利润 oR[,?qu@f  
additional assessment 补加评税 ipQJn_:2  
additional commitment 额外承担 wlAlIvIT  
additional commitment vote 额外承担拨款 j_L 'Ztu3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?NGM<nK;7  
additional dependent parent allowance 供养父母额外免税额 hW~,Uqy  
additional provision 额外拨款 z~L4BY@z  
additional stamp duty 附加印花税 w+=>b  
additional tax 补加税罚款；补加税款 54JZEc  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 lV
?rC z  
adjudged bankrupt 被裁定破产 ^e"BY(  
adjudicated bankrupt 裁定破产人 =V5<>5"M?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 U8c0N<j  
adjudication of bankruptcy 裁定破产；宣告破产 _.' j'j%  
adjudication of insolvency 裁定无力偿还债务 HN7(-ml=B  
adjusted actual 经调整的实数；调整后的实数 6m_Y%&   
adjusted current assets 经调整的流动资产；调整后的流动资产 pT>[w1Kk^  
adjusted figure 经调整的数字；调整后的数额 <?yAIhgN*  
adjusted liabilities 经调整的负债；调整后的负债 8do]5FE  
adjusted loss 经调整的亏损；调整后的亏损 f` 2W}|(jA  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 U)=StpTT  
adjusted profit 经调整的利润；调整后的利润 -n?|,cO  
adjusted surplus 经调整的盈余额；调整后的盈余额 _'ltz!~  
adjusted value 经调整的价值；调整后的价值 H~i+:X=I  
adjustment 调整；修订；理算〔保险〕 8v8?D8\=|  
adjustment centre 调剂中心 5,:>.LRA  
adjustment lag 调整过程的时间差距；调整时差 .</d$FM JE  
adjustment mechanism 调整机制 c+f~>AaI  
adjustment of loss 亏损调整 ctTg-J2.  
adjustment process 调整过程；调整程序 u_dTJ,m  
adjustment range 调整幅度 <*V%!pwIG  
administered exchange rate 受管制汇率 yH;=Y1([  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ` Xhj7%>  
administration expenses 行政费用 N|O/3:P<,U  
administration fee 手续费；行政费 N$aLCX  
administration in bankruptcy 破产管理 2o] V q  
administration order 遗产管理令 .>zXz%p  
administrator 管理人；遗产管理人 _VMW-trG
 
administrator of the estate 遗产管理人 W2O =dG`  
admission of debt 债项承认书 LcoJltY{5  
admission of proof 接纳债权证明 t.t$6+"5We  
advance 放贷款项；垫付款项；预支款项；预付款项 |g;hXr#~  
advance account 暂支帐目；预付款帐户 4'Z=T\:  
advance compensation 预付补偿金 .2q7X{4=  
advance from shareholder 股东垫款 j5Vyo>  
advance pending reimbursement 预支以待日后付还 :7KcD\fCj  
advanced economy 先进经济体系 %`F6>J  
advancement 预付；预付财产 ()6(eRGJ  
advances warrant 垫款令 b6RuYwHWV0  
advancing 贷出 {VE\}zKF  
adverse balance 逆差 #~^#%G
 
adverse exchange 逆汇 y#F( xm+L  
advertisement addressed to shareholders 在报章刊登的致股东通告 g>12!2}  
advice for collection 托收通知书 #(j'?|2o%  
advice of drawing 提款通知书；汇票通知书 SQDllG84E  
advice of payment 付款通知 jutEb@nog  
Advisory Committee [Securities and Futures Commission] c/DB"_}!a  
谘询委员会〔证券及期货事务监察委员会〕 1\z5[ _  
Advisory Committee on Diversification 经济多元化谘询委员会 1.+0=M[h  
affidavit 誓章；遗产申报誓章 3lcd
:=  
affidavit of no receipt 述明无收款的誓章 Z `sM(?m  
affiliate 联号；联营公司；附属公司 Obgn?TAVX  
affiliated company 附属公司；联号；联营公司 N\ChA]Ck  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 NTASrh  
affordability 负担能力 5D8V)i  
African Development Bank [AfDB] 非洲开发银行 @Hw#O33/'  
after-acquired property 事后取得的财产 z|^:1ov,  
after-hours dealing 市后交易 3,
DUT{2  
after-tax profit 税后盈利；税后利润；税后溢利 :aI[ lZ  
agency agreement 代理协议 (2RZc].M~  
agency expenses 代理机构的开支 vOy;=0$  
agency fee 代理费 ^#B`GV  
Agency Law 《代理法》 >B<jR$`6@  
agent 代理人；承销人 W&#Ps6)8  
agent of company 公司代理人 pUutI|mt/  
agent's fee 代理人费；经纪费 g VX  
aggregate 总计；总数；总体数字 bCHJLtDQ  
aggregate amount 总款额；总额 -`sK?*[{J  
aggregate assets and liabilities 总体资产与负债 % 3d59O  
aggregate at constant price 按固定价格计算的总体数字 xa5^h]o  
aggregate demand 总需求 sgu#`@o  
aggregate gross position 总持仓量 HJ?p,V q5_  
aggregate limit 总限额 9gVu:o1/  
aggregate of salaries tax 合计薪俸税 v^1_'PAXu  
aggregate performance 总体表现；总体业绩 pyhC%EZU  
aggregate supply 总体供应 L'B= =#  
aggregate surplus 总盈余 `qn
Sq(tNq  
aggregate total 整体总额 JnQ5r>!>3  
aggregate value 总值；合计价值 _LU]5$\
b  
aggregated basis 合计基准 ~,3+]ts='\  
aggregated net chargeable income 合计应课税入息实额 o
*)>
aw  
aggregation 合并计算；合计；总和 `n7*6l<k~4  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z`y%#B6x.  
aggregation of property 财产的总和 R8O;8c?D  
agio 差价；贴水 1vk&;  
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》 @xIKYJyU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i%w[v_j  
《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》 |(G^3+5Uwm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >Vc;s!R  
《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》
I!>pHF
4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment n`gW&5,,z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )F*;7]f  
agreement for a settlement 授产协议 1ml>  
agreement for assignment 转让协议 *;@V5[^3I?  
agreement for sale 售卖协议；买卖协议 +NWhvs  
agreement for sale and purchase 买卖协议 k|Mj|pqA  
agreement for the payment of interest 支付利息协议 z/Z 0cM#  
agreement for the repayment of money 还款协议 qp$Td<'Y  
agreement of reinsurance 再保险协议 Qau\6p>^  
Agricultural Bank of China 中国农业银行 3pg_`  
air passenger departure tax 飞机乘客离境税 xc{$=>'G  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m%au* 0p  
airport tax 机场税 LgFF+z  
alcohol duty 酒精税 qM%l  
alienation 让与；让渡；转让 $fZVh%  
alimony 生活费；赡养费 w6FtDl$  
All Ordinaries Index [AOI] 所有普通股指数 3H"bivK
 
all risks 全险；综合险 vdA3  
All Sales Record for Stock Market 《股票市场成交报告》 U?BuV  
Allied Capital Resources Limited 新联财务有限公司 xh|NmZg  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _voU^-  
allocation letter 拨款信件 21ng94mC  
allocation of fund 分配款项；预留款项 $bSnbU<  
allocation of profit 利润分配；溢利分配 &(&5ao)5  
allocation warrant 拨款令 o^HzE;L}  
allotment 分配；配股 )vWI{Q]r  
allotment notice 股份配售通知；配股通知 vt8z=O  
allotment of shares 股份分配 h2~b%|Pv  
allowable 可获宽免；免税的 #$k6OlK-r"  
allowable business loss 可扣除的营业亏损 xg*)o*?  
allowable expenses 可扣税的支出 S 2vjjS  
allowance 免税额；津贴；备抵；准备金 *O6q=yg;K:  
allowance for debts 债项的免税额 $
;~  
allowance for depreciation by wear and tear 耗损折旧免税额 %49^S&  
allowance for funeral expenses 殡殓费的免税额 ))Q3;mI"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K`%{(^}.  
allowance for repairs and outgoings 修葺及支出方面的免税额 C.su<B?  
allowance to debtor 给债务人的津贴 uRIa Nwohv  
alteration of capital 资本更改 !<'0 GOl  
alternate trustee 候补受托人 Qn0 1ig  
amalgamation 合并 Ujb7uho  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 luLt~A3H$  
ambit of charges 征税范围；收费范围 IbV 7}  
amended valuation 经修订的估值 =?
9z6=  
American Commodities Exchange 美国商品交易所 e:2e5gz  
American Express Bank Limited 美国运通银行 +7%}SV 2)  
American Stock Exchange 美国证券交易所 y?Vsp<  
amortization 摊销 1=NP=ZB  
amount due from banks 存放银行同业的款项 ;(0<5LQ  
amount due from banks abroad 存放海外银行同业的款项 +E5EOo{ `|  
amount due from holding companies 控股公司欠款 W[ZW=c  
amount due from local banks 存放本港银行同业的款项 aG&ay3[&
 
amount due to banks 银行同业的存款 Mzfuthq=@  
amount due to banks abroad 海外银行同业的存款 >2kjd  
amount due to holding companies 控股公司存款 Owt|vceT  
amount due to local banks 本港银行同业的存款 f\cm84  
amount due to outport banks 外埠银行同业的存款 v>ygr8+C,  
amount for note issue 发行纸币的款额 [&_c.ti  
amount of bond 担保契据的款额 FH Hi/yh  
amount of consideration 代价款额 (c3%rM m]  
amount of contribution 供款数额 >U4hsr05  
amount of indebtedness 负债款额 &v}c3wL]  
amount of principal of the loan 贷款本金额 q2>dPI;3T  
amount of rates chargeable 应征差饷数额 Dq$co1eT  
amount of share capital 股本额 R>|)-"b( `  
amount of sums assured 承保款额 6,J:sm\  
amount of variation 变动幅度
s}m.r5  
amount of vote 拨款数额 1UyQ``v/  
amount payable 应付款额 QVEGd"WvvO  
amount receivable 应收款额 (}^Qo^Vr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8y$c\Eu(mF  
analysis 分析 xNLvK:@0p  
ancillary risk 附属风险 83~9Xb=!\  
annual account 周年帐目；周年帐目报表；年度决算；年结 O\;R (  
annual accounting date 年结日期 .LQvjK[N
 
annual allowance 每年免税额；年积金；年度津贴；年津 @ckOLtxE>  
annual balance 年度余额 vJ`'x  
annual disposable income 每年可动用收入 b!do7%]i  
annual estimates 周年预算 `y%1K|Y=  
annual fee 年费 T][r'jWQ  
annual general meeting 周年大会 cx_.+R  
annual growth rate 年增率；每年增长率 ccCe@1RI  
annual long-term supplement 长期个案每年补助金 1ig#|v*+  
annual pensionable emolument 可供计算退休金的年薪 j4C{yk  
annual report 年报 *d%U]Hby,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Xj;\ROBH-  
annual return 周年报表；周年申报表；每年报税表格 ZA;VA=)\8  
Annual Return Rules 《周年报表规则》 W'0(0;+G/j  
annual review of consumer prices 每年消费物价回顾 8r|5l~`8  
annual roll-forward basis 逐年延展方式 Adyv>T9  
annual salary 年薪 "~-Y'O  
annual statement 年度报表；年度决算表 qjc8$#zXS  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6X1_NbC  
annuitant 年金受益人 d|~A>YZ  
annuity 年金 OvFWX%uY  
annuity contract 年金合约 hp:8e@  
annuity on human life 人寿年金 h~F`[G/'  
antecedent debt 先前的债项 "@h 5 SF  
ante-dated cheque 倒填日期支票 pt
cG:  
anticipated expenditure 预期开支 ;?-`n4B&  
anticipated net profit 预期纯利 VOmWRy"L  
anticipated revenue 预期收入 [p 6#fG *  
anti-inflation measure 反通货膨胀措施 1Vden.H*CI  
anti-inflationary stance 反通货膨胀立场 *CnrzrKtQ  
apparent deficit 表面赤字 l>H G|ol  
apparent financial solvency 表面偿债能力 pN]$|#%q(  
apparent partner 表面合伙人 @X\2K?c(v  
application for personal assessment 个人入息课税申请书 #!h +K"wX  
application of fund 资金应用 Y64B"J=P9  
application to release as liquidator and to destruct the books of accounts and documents x?|C-v  
申请免除清盘人职务及毁灭帐簿与文件 P0/B!8x  
appointed actuary 委任精算师 *,Mg  
appointed auditor 委任核数师；委任审计师 Xy;!Q`h(  
appointed trustee 委任的受托人 .JJ^w!|>#  
appointer 委任人 NbDfD3 1GK  
apportioned pro rata 按比例分摊 eqFOPK5q  
apportionment 分配；分摊 a%h'utF{[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #_zd`s3k  
apportionment formula 分摊方程式 jNO8n)a&p  
apportionment of estate duty 遗产税的分摊 C6"bGA  
appraisal 估价；评估 m4@f&6x  
appreciable growth 可观增长 p| #gn<z}  
appreciable impact 显着影响 OP-%t\sj>  
appreciable increase 可观增长 +.p$Yi`
 
appreciation 增值；升值 @|2}*_3\  
appreciation against other currencies 相对其他货币升值 (ex^=fv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GA8cA)]zOD  
appreciation tax 增值税 Ul EP;  
appropriation 拨款；拨用；拨付 f%1Dn}6  
appropriation account 拨款帐目 rX8EXraO  
Appropriation Bill 拨款法案 ilyQgEjC  
appropriation-in-aid system 补助拨款办法 limzDQ^  
approved assets 核准资产 1f.xZgO/2  
approved basket stock 认可一篮子证券 o4Bl!7U  
approved budget 核准预算 BhMHT:m  
approved charitable donation 认可慈善捐款
W1@Q)i  
approved charitable institution 认可慈善机构 9hG+?   
approved currency 核准货币；认可货币 YBX7WZCR  
approved estimates 核准预算 T21SuM  
approved estimates of expenditure 核准开支预算 r7I,%}k  
approved overseas insurer 核准海外保险人 j&S8x|5  
approved overseas trust company 核准海外信托公司 4't@i1Ll(  
approved pooled investment fund 核准汇集投资基金 kZlRS^6  
approved provident fund scheme 认可公积金计划 >v+ia%o  
approved provision 核准拨款 \sy;ca)[6g  
approved redeemable share 核准可赎回股份 Z~Mq5#3F  
approved regional stock 认可地区性证券 -CTsB)=\,  
approved retirement scheme 认可退休金计划 <?TJ-  
approved subordinated loan 核准附属贷款 &<u pjb  
arbitrage 套戥；套汇；套利 $j~oB:3n7  
arbitrageur 套戥者；套汇者 zn4Yo  
arbitrary amount 临时款项 10/N-=NG18  
arrangement 措施；安排；协定 FC= %_y  
arrears 欠款 !6wbg  
arrears of pay 欠付薪酬 G0^O7w^5  
arrears of revenue 逾期未收税款；逾期未收的帐项 MRB>(}  
articles of association 组织章程；组织细则；组织章程细则 +njE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oadlyqlw#  
ascertainment of profit 确定利润 =](c7HEQf  
"Asia Clear" “亚洲结算系统” TwZvz[u  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 qdn\8Pn  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 dwc$?Bg,5  
Asian Development Fund [ADF] 亚洲发展基金 YLlw:jN  
Asian dollar bond 亚洲美元债券 vWJhSpC[  
Asian dollar market 亚洲美元市场 5T[9|zJs  
Asian dollar rate 亚洲美元利率 328
(W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ':7%@2Zo  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Q7y6</4f  
asked price 沽盘；喊价；索价；卖方报价 -S=Zsr\  
assessable income 应评税入息 1%L* 9>e  
assessable loss 应评税亏损 6,Q{/  
assessable profit 应评税利润 %Km_Sy[7']  
assessable value 应评税值 Qa,^;hZWS  
assessed profit 估定利润 !U"1ZsO)l  
assessed value 经评估价值 (u]ajT  
assessment 评税；评定；估价；评税单 Bc4{$sc"O  
assessment number 评税编号；估价编号 J! 4l-.-  
assessment of additional tax 补加税评税 uTRa]D_q  
assessment of performance 业绩评估；实绩评价 -5NP@  
Assessor 评税主任 B[ f{Ys  
asset price bubbles 资产价格泡沫 Po[u6K2&  
asset-backed securities 具资产保证的证券 6(4o}Sv  
assets accretion 资产增值 @=c{GAj  
assets and liabilities 资产与负债 ?
lxI& h  
assets betterment statement 资产递增表；资产改进表 eiZv|?^0  
assets lending 实物放款；有抵押贷款 Z`xz|:D+  
assets of the company passing on the death 死者去世时转移的公司资产 PL8{|Q  
assets pledged as security for liabilities 用作负债抵押的资产 F}Bc +i#]  
assets portfolio 资产投资组合 iSxxy1R  
assets price 资产价格 'JEZ;9}  
assets quality 资产质素 4\q7.X+^  
assets realization 资产变现 _%s_w)  
assets refinancing arrangement 资产再集资安排 B{ NKDkDH  
assets securitization 资产证券化 FhB^E$r%  
assets situated outside Hong Kong 在香港以外地方的资产 Vgs( feGs  
assets stripping 削减资产；拆卖资产 s,^?|Eo;0  
assets value 资产值 O0xL;@rBe  
assignee 承让人
x5m .MQ J  
assignment 转让；转让书；转让契 r^P}xGGK  
assignment of interest 权益转让 "F+ 9xf&r  
assignment of letters patent and trade mark 专利证书及商标转让 0k5Zl?  
assignment of property 物业转让；物业转让书 xPh%?j?*v  
assignment right 转让权 +G&h  
assignor 转让人 ( $3j  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,_T,B'a:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "b*.>QuZ  
associate member 附属会员 $ 8w eh3p  
associated body corporate 相联法人团体 =JyYU*G4  
associated company 相联公司；联属公司 )2oWoZvi9  
associated corporation 相联法团 FTt7o'U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] D
R9M8E  
公认会计师公会〔英国〕 M[_~7~4  
Association of Futures Exchange Brokers 香港期货经纪协会 xIF z@9+k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 RlX;c!K  
association of underwriters 承保人组织 GI$t8{M  
assumption of control 接管 ',0~\V  
assurance 担保；保险；转易；转易书 vj
J!d#8  
assurance of interest 权益的转易 ]}9y>+>  
at 19XX price 按一九ＸＸ年价格计算 #;H,`r  
at a discount 按赔价计算；按贴水价格计算；打折扣 QB@qzgEJ!,  
at a premium 按溢价计算；按升水价格计算 f?F i{m  
at call 通知付款；按通知 8'*z>1ZS5  
at constant market price 按固定市价计算 Z`"UT#^SI  
at constant price 按固定价格计算 ,ewg3mYHC&  
at cost 按成本计算 G=3/PYp  
at current market price 按当时市价计算；按现时市价计算 H/Goaf%  
at current price 按当时价格计算；按现时价格计算 ~GfcI:Zz&  
at factor cost 按要素成本计算；按生产要素成本计算 <uL?7P  
at money-of-the-day price 按付款当日价格计算 'oTcx Jx  
at or better 按指定或较佳价位〔买卖指令〕 NV;5T3  
at par 按面值计算；平价 ywk;  
at sight 见票即付 z$-/yT"M  
at the close 按收市盘 ,I=ClmR  
at the opening 按开市盘 $X9Ban]  
attestation 见证；见证条款 B>o\;)l3O  
at-the-money option 平价期权 vD) LRO Z  
attorney 受权人；受托代表人 v%&f00  
attornment 新拥有人承认书 1q~U3'l:$  
attributable profit 可归属利润 !j4C:L3F  
attributable share value 可归属股份价值 "JVzv U]  
Auckland Stock Exchange 奥克兰证券交易所 D +)6#i Y  
auction 拍卖 P,iLqat  
auctioneer 拍卖商 )X\.Xr-6q  
audit 审计；核数 5DyN=[b  
Audit Commission 审计署 c ~YD|l  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^V_acAuS^  
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!@/  
audit review 帐目审查 ItKwB+my  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1elcP`N1  
audited account 审计帐目；经审计的帐目 2O9dU 5b  
audited annual account 经审计的周年帐目 R^](X*  
audited balance sheet 经审计的资产负债表 )gR14a  
auditor 核数师；核数主任；审计师 Lj(hk@  
auditor's certificate 核数师证明书；审计师证明书 =Mn!
[  
auditor's report 核数师报告；审计师报告 uh#PZ xnP  
Aussie bond 澳元债券 P>pkLP} Vo  
austerity budget 紧缩预算 R_vZh|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8+gx?pb  
Australia All Ordinaries Index 澳洲所有普通股票指数 'xStA  
Australian Dollar [AUD] 澳元 7!oqn'#>A  
Australian Options Market 澳大利亚期权市场 .1I];Cy0D  
Australian Securities Commission 澳洲证券事务监察委员会 r'&9'rir2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }jiqUBn%  
Australian Stock Exchange 澳大利亚证券交易所 ADv a@P  
Austrian Schilling [ATS] 奥地利先令 6{azzk8  
authentication 认证；鉴证 7@EYF  
authority to purchase 委托购买证；委购书 Yc?taL)  
authorization 认可；核准；授权；授权书 ,l; &Tb=k  
authorization by direction 指示授权 EemKYcE@Nr  
authorization by instruction 指令授权 %/etoK  
authorization by warrant 令状授权 
w,3`Xq@  
authorization of unit trust 单位信托的认可 bHS2;K~  
authorized agent 指定代理人 e,~c~Db* Q  
authorized capital 法定资本 \
U !<-  
authorized clerk 出市员 tO[+O=d  
authorized dealer 认可交易商 GetUCb%1  
authorized financial institution 认可财务机构 nZ\,
ZqV  
authorized fund 认可基金 aE#ZTc=  
authorized fund house 获授权的基金公司；认可基金公司 Q(]-\L
'  
authorized institution 认可机构 &1Cq+Yp
I  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d'[aOH4}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0E\R\KO$>  
authorized insurer 获授权保险人；获认可承保人 D<++6HN&#  
authorized investment 特准投资项目 6-KC[J^Xo  
authorized person 获授权人 ~O1*]  
authorized representative 获授权代表 0^E!P>  
authorized share capital 法定股本 :WA o{|&  
automated quotation system 自动报价系统 {tR=D_5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @%\ANM$S  
自动交易系统〔香港期货交易所有限公司〕 Go`omh b  
automatic adjustment mechanism 自动调整机制 o4~ft!>  
automatic adjustment system 自动调整系统 3sp*.dk  
Automatic Clearing House 自动票据交换所 {f^30Fw  
automatic exchange rates accumulation system 自动化汇率累集系统 Ac7
`nvI=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "E''ZBLO~  
automatic teller machine [ATM] 自动柜员机 V'K$:9^x[8  
autopay 自动转帐 P< WD_W  
available assets 可用资产 G~B V^  
available fiscal reserve 现存财政储备 >P0AGZ  
available profit 可用利润 ]NFDE-Jz]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 /0o 2
 
average 平均；平均数；海损 Plq[Ml9  
average basic salary 平均基本薪金 y'@l,MN{  
average consumer expenditure 平均消费开支；一般消费开支 *?K`T^LS  
average cost 平均成本 (6h7'r $  
average cost of land production 增辟土地平均成本 ,s)~Y p?<  
average daily turnover 平均每日成交额 Q.yKbO<[  
average daily wage rate 平均每日工资率 2OT6*+D  
average expenditure pattern 平均开支模式 akCl05YW  
average growth rate 平均增长率 _)_XO92~  
average net fixed assets 固定资产平均净值 l?FNYvL  
average of relatives 相对价格平均数 C>K/C!5?  
average price 平均价格 s}z,{Y$-t  
average propensity to consume 平均消费倾向；一般消费倾向 X!2|_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 dhVwS$O )  
average rate 平均率 <}mT[;:"  
average revenue 平均收入；平均收益 @tj0Ir v  
average stock 平均库存；平均存货 +] 5a(/m.~  
average yearly rent 平均年租 _r8AO>  
avoidance of double taxation 避免双重课税 \clWrK  
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 A.h?#%TLL  
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