一些有用的会计术语(也不知道发的地方对不对)A

A: &YSjwRr  
A share Ａ股；甲类股份 k>2tC<  
abatement of tax 减税；减扣免税额 |#y+iXTJ   
ABN AMRO Bank N.V. 荷兰银行 7j9X<8*  
above-the-line expenditure 线上项目支出；经常预算支出 _'W en  
above-the-line receipt 线上项目收入；经常预算收入 jkzC^aG  
ABSA Asia Limited 南非联合亚洲有限公司 l7+[Zn/v *  
absolute change 绝对数值变更 ;;A8TcE '  
absolute expenditure 实际开支 4iXB`@k  
absolute guideline figure 绝对准则数字 :`pgdn  
absolute interest 绝对权益 SuO@LroxTB  
absolute order of discharge 绝对破产解除令 7$z]oVbO'  
absolute profit margin 绝对利润幅度 \Ax[/J2aO  
absolute value 实值；绝对值 =i`#0i2(  
absolutely vested interest 绝对既得权益 8?YWE62  
absorbed cost 已吸收成本；已分摊成本 (M>[D!Yt  
absorption 吸收；分摊；合并 wM]j#  
absorption rate 吸收率；摊配率；分摊率 0R#T
3K}  
ACB Finance Limited 亚洲商业财务有限公司 sX8?U,u  
acceptable form of reciprocity 合理的互惠条件 ai3wSUYJi  
acceptable rate 适当利率；适当汇率 i9QL}d  
acceptance agreement 承兑协议 '@{'T LMCi  
acceptance for honour 参加承兑 2feiD?0  
acceptor 承兑人；接受人；受票人 Vy-kogVt  
acceptor for honour 参加承兑人 >ZE8EL  
accident insurance 意外保险 k*?Axk#  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?`,Rkg0fe  
accident insurance scheme 意外保险计划 Za*QX|  
accident year basis 意外年度基准 >+9f{FP 9  
accommodation 通融；贷款 Tlz $LI  
accommodation bill 通融票据；空头票据 ZwC\n(_y  
accommodation party 汇票代发人 |#87|XIJ&~  
account balance 帐户余额；帐户结余 & V*_\  
account book 帐簿 L\CufAN  
account collected in advance 预收款项 myR}~Cj;q  
account current book 往来帐簿 _o'3v=5T  
account of after-acquired property 事后取得的财产报告 [K*>W[n  
account of defaulter 拖欠帐目 q1|! oQ  
account payable 应付帐款 X-Yy1"6m1  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 l6[0i  
account receivable 应收帐款 b?=>)':f  
account receivable report 应收帐款报表 ~h:/9q  
account statement 结单；帐单；会计财务报表 @(~m.p|  
account title 帐户名称；会计科目 _ ?\4k{ET  
accountant's report 会计师报告 O%>FKU>(?  
Accountant's Report Rules 会计师报告规则 rA"><pH  
accounting and auditing procedure 会计与审计程序；会计与核数程序 PB W.nm
 
Accounting Arrangements 《会计安排》 ug|'}\LY  
accounting basis 会计基础 2tEA8F~k  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^:(:P9h  
Accounting Circular 《会计通告》 b<1k$0J6  
accounting class 会计类别 r"%uP[H  
accounting date 记帐日期；会计结算日期 YgeU>I|v  
accounting for money 款项核算 h rksPK"s2  
Accounting Officer 会计主任 MFHc>O DA  
accounting period 会计报告期；会计期 !9n!:"(r  
accounting policy 会计政策；会计方针 N?RJuDW  
accounting practice 会计惯例 |%i|P)]  
accounting principle 会计准则 #S*@RKSE|7  
accounting record 会计记录 NV[_XXTv7  
accounting report 会计报告 4!I;U>b b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0cpI2  
Accounting Society of China 中国会计学会 |?kZfr&9q  
accounting statement 会计报表 miq"3  
accounting system 会计制度；会计系统 hDP&~Mk  
accounting transaction 会计事项；帐务交易 M_ GN3  
accounting treatment 会计处理 A3!xYG=+  
accounting year 会计年度 "I7 Sed7  
accretion 增值；添加 OLl?1  
accrual 应计项目；应累算数目 No'^]r  
accrual basis 应计制；权责发生制 F1q a`j^'  
accrual basis accounting 应计制会计；权责发生制会计 *<5zMSZO  
accrue 应累算；应计 _(TYR
*  
accrued benefit 应累算利益 &ND8^lR=Y;  
accrued charges 应计费用 p5`d@y\hj  
accrued cumulative preference share dividend 应累算的累积优先股股息 !6d6b@Mv  
accrued expenses 应累算费用 {eQ')f  
accrued interest payable 应付利息；应计未付利息 pYtvenBy  
accrued interest receivable 应收利息；应计未收利息 AzfYw'^&9  
accrued right 累算权益 /IkSgKJiz\  
accruing profit 应累算的利润 B <CK~ybY  
accumulated fiscal reserve 累积财政储备 G T3wJQ5N  
accumulated profit 累积利润；滚存溢利 opQdym  
accumulated reserve 累积储备 ^EG@tB $<  
accumulation of surplus income 累积收益盈余 7p!w(N?s  
acquired assets 既得资产 VkD8h+)  
acquisition 收购；购置；取得 ?eU=xO  
acquisition cost 购置成本 =$^<@-;  
acquisition expenses 购置费用 LHS^[}x^1  
acquisition of 100% interest 收购全部股权 #Is/j =  
acquisition of control 取得控制权 0VA$ Ige  
acquisition of fixed assets 购置固定资产 uPp9
UW  
acquisition of shell “买壳” o|FY-+  
acquisition price 收购价 h|D
KD.  
act of God 天灾 RyJN=;5p  
acting partner 执事合伙人 PN +<C7/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }+" N '  
active partner 积极参与的合伙人 =>_k;x  
active trading 交投活跃 4raKhN"  
actual circulation 实际流通 \N?,6;%xB  
actual cost 实际成本 fFBD5q(n  
actual expenditure 实际开支；实际支出 c'678!r9 P  
actual income 实际入息；实际收入；实际收益 m V U(b,  
actual market 现货市场 M[Kk43;QY!  
actual price 现货价；实际价格 $;ssW"7~Qn  
actual profit 实际利润 z;74(5?q  
actual quotation 实盘；实际价位；实际报价 b')Lj]%;k  
actual year basis 按实际年度计算 :Hn*|+'  
actuals 实货 ^LO`6,   
actuarial investigation 精算调查 #fb <\!iza  
actuarial principle 精算原则 5GwXZ;(G  
actuarial report 精算师报告 N?7vcN+-t)  
Actuarial Society of Hong Kong 香港精算学会 gA&+<SK(  
actuarial valuation 精算师估值 z]d^%>Ef  
actuary 精算师 il)LkZ@  
ad referendum agreement 暂定协议；有待覆核的协定 .\W6XRw  
ad valorem duty 从价税；按值征税 \Jcj4  
ad valorem duty system 从价税制 E@f2hW2  
ad valorem fee 从价费 H/eyc`  
ad valorem tariff 从价关税 bay7%[BLB  
additional allowance 额外免税额 Dn}Wsd=  
additional amount for unexpired risk 未过期风险的额外款额 1VH$l(7IQ  
additional assessable profit 补加应评税利润 gm-m_cB<  
additional assessment 补加评税 nhUL{ER  
additional commitment 额外承担 SiM1Go}#  
additional commitment vote 额外承担拨款 \w]c<gM K  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lF=l|.c  
additional dependent parent allowance 供养父母额外免税额 2Sq+w;/  
additional provision 额外拨款 ?^# h|aUp.  
additional stamp duty 附加印花税 ,w+}Evp])  
additional tax 补加税罚款；补加税款  h,D6MP  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P@u&~RN9f+  
adjudged bankrupt 被裁定破产 LB)sk$)  
adjudicated bankrupt 裁定破产人 )ny,vcU]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _>/T<Db  
adjudication of bankruptcy 裁定破产；宣告破产 C&\vVNV;9  
adjudication of insolvency 裁定无力偿还债务 V<#E!MG  
adjusted actual 经调整的实数；调整后的实数 " -Ie  
adjusted current assets 经调整的流动资产；调整后的流动资产 PR&D67:Jy  
adjusted figure 经调整的数字；调整后的数额 /!r#=enG7  
adjusted liabilities 经调整的负债；调整后的负债 R/yOy^<  
adjusted loss 经调整的亏损；调整后的亏损 W[dMf!(  
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 n(mS  
adjusted profit 经调整的利润；调整后的利润 cI5*`LML1  
adjusted surplus 经调整的盈余额；调整后的盈余额 4E Hb  
adjusted value 经调整的价值；调整后的价值 NjTVinz  
adjustment 调整；修订；理算〔保险〕 U2tsHm.O  
adjustment centre 调剂中心 `q ;79t  
adjustment lag 调整过程的时间差距；调整时差 2Qoj>Wy{  
adjustment mechanism 调整机制 )P{I<TBI;  
adjustment of loss 亏损调整 5>XrNc91  
adjustment process 调整过程；调整程序 &zCqF
=/9U  
adjustment range 调整幅度 4b"%171  
administered exchange rate 受管制汇率 HzO6hb{jJO  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 YzcuS/
~x  
administration expenses 行政费用 AX|-Gv  
administration fee 手续费；行政费 ~dIb>[7wy  
administration in bankruptcy 破产管理 (okCZ-_Jn  
administration order 遗产管理令 MuQBn7F{c  
administrator 管理人；遗产管理人 ,tEvz  
administrator of the estate 遗产管理人 8Ee bWs*1  
admission of debt 债项承认书 6zQ {Y"0  
admission of proof 接纳债权证明 cI)XXb4  
advance 放贷款项；垫付款项；预支款项；预付款项 A2`QlhZ  
advance account 暂支帐目；预付款帐户 W~1/vJ.*l  
advance compensation 预付补偿金 m_%1IJ  
advance from shareholder 股东垫款 n0X_m@  
advance pending reimbursement 预支以待日后付还 &h7q=-XU   
advanced economy 先进经济体系 ,_66U;T  
advancement 预付；预付财产 X^tVq..0  
advances warrant 垫款令 oCLs"L-r{  
advancing 贷出 @G vDl=.  
adverse balance 逆差 G-U%  
adverse exchange 逆汇 |~! R5|Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 ."m6zq  
advice for collection 托收通知书 u}QB-oU  
advice of drawing 提款通知书；汇票通知书 Dm@wTt8N(  
advice of payment 付款通知 $jYwV0  
Advisory Committee [Securities and Futures Commission] ub"(,k P  
谘询委员会〔证券及期货事务监察委员会〕 5XNIX)H  
Advisory Committee on Diversification 经济多元化谘询委员会 3:$hC8  
affidavit 誓章；遗产申报誓章 TA47lz q  
affidavit of no receipt 述明无收款的誓章 7'[C+/:  
affiliate 联号；联营公司；附属公司 #]s>  
affiliated company 附属公司；联号；联营公司 gTK5z.]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8s4y7%,|  
affordability 负担能力 (D'Z
4Y  
African Development Bank [AfDB] 非洲开发银行 wz*QB6QtU  
after-acquired property 事后取得的财产 guC/eSxv  
after-hours dealing 市后交易 i^{.Q-  
after-tax profit 税后盈利；税后利润；税后溢利 4#5w^  
agency agreement 代理协议 n9;+RhxA  
agency expenses 代理机构的开支 vqLC?{i+  
agency fee 代理费 d[.kGytUt  
Agency Law 《代理法》 WUid5e2  
agent 代理人；承销人 /j]r?KAzw  
agent of company 公司代理人 @!\g+z_"  
agent's fee 代理人费；经纪费 [aF?1KxNMt  
aggregate 总计；总数；总体数字 x@+m_y  
aggregate amount 总款额；总额 -aiQp@^/J  
aggregate assets and liabilities 总体资产与负债 G"jKYW  
aggregate at constant price 按固定价格计算的总体数字 q+{-p?;;  
aggregate demand 总需求 U[zY0B  
aggregate gross position 总持仓量 \lKiUy/  
aggregate limit 总限额 H_'i.t 'SS  
aggregate of salaries tax 合计薪俸税 YJw9 d]  
aggregate performance 总体表现；总体业绩 |Xblz1>DF  
aggregate supply 总体供应 IMY?L  
aggregate surplus 总盈余 ]1 #&J(  
aggregate total 整体总额 gmfux b/  
aggregate value 总值；合计价值 NF1e>O:a<  
aggregated basis 合计基准 =2#a@D6Bl  
aggregated net chargeable income 合计应课税入息实额 i0uBb%GMT  
aggregation 合并计算；合计；总和 }DTpl?l  
aggregation of incomes of husband and wife 夫妇入息合并计算 0(s0<9s%  
aggregation of property 财产的总和 d\`A ^  
agio 差价；贴水 t"`LJE
._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》 &nk6_{6 c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment B$k<F8!%  
《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》 ND
\&#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment P>=~\v nN#  
《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》 =R#K`H66j  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment MN2#
 
《香港政府和大韩民国政府关于相互促进和保护投资协定》 cL&V2I5O  
agreement for a settlement 授产协议 Q5e ,[1  
agreement for assignment 转让协议 /"?y @;Y~  
agreement for sale 售卖协议；买卖协议 omM*h{z$$  
agreement for sale and purchase 买卖协议 buo_H@@p{s  
agreement for the payment of interest 支付利息协议 yhe$A<Rl=  
agreement for the repayment of money 还款协议 .~V0>r~my  
agreement of reinsurance 再保险协议 :X[(ymWNE  
Agricultural Bank of China 中国农业银行 3Ak,M-Jp  
air passenger departure tax 飞机乘客离境税 A)En25,X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >_U)=q  
airport tax 机场税 -6MgC9]  
alcohol duty 酒精税 4-[L^1%S[  
alienation 让与；让渡；转让 8WU UE=p  
alimony 生活费；赡养费 @EzSosmF  
All Ordinaries Index [AOI] 所有普通股指数 )t{oyBT  
all risks 全险；综合险 chsjY]b  
All Sales Record for Stock Market 《股票市场成交报告》 2Z6#3~  
Allied Capital Resources Limited 新联财务有限公司 GZ\;M6{oh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 58*s\*V`\  
allocation letter 拨款信件 Qi|jL*mj&  
allocation of fund 分配款项；预留款项 (y
E?)s  
allocation of profit 利润分配；溢利分配 ~=HN30  
allocation warrant 拨款令 w[z^B&  
allotment 分配；配股 ~.M{n&NM  
allotment notice 股份配售通知；配股通知 bD<[OerG  
allotment of shares 股份分配 9|T%q2O  
allowable 可获宽免；免税的 y3$i?}?A  
allowable business loss 可扣除的营业亏损 :W,6zv(..u  
allowable expenses 可扣税的支出 M#on-[  
allowance 免税额；津贴；备抵；准备金 {*H&NI  
allowance for debts 债项的免税额 Pze$QBNoRd  
allowance for depreciation by wear and tear 耗损折旧免税额 ^Sx0t  
allowance for funeral expenses 殡殓费的免税额 < pI2
}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _3h(R`VdWO  
allowance for repairs and outgoings 修葺及支出方面的免税额 s z/7cLo  
allowance to debtor 给债务人的津贴 JwbC3t):@  
alteration of capital 资本更改 Nm%&xm  
alternate trustee 候补受托人 i]*Wt8~!  
amalgamation 合并 (7
x5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,v:m  
ambit of charges 征税范围；收费范围 ,FX;-nP%  
amended valuation 经修订的估值 J_R54Y~vu  
American Commodities Exchange 美国商品交易所 m8H|cQ@Uu  
American Express Bank Limited 美国运通银行 xBd#  
American Stock Exchange 美国证券交易所 oD_je~b)  
amortization 摊销 [AQ6ads
)  
amount due from banks 存放银行同业的款项 XF(I$Mxl6  
amount due from banks abroad 存放海外银行同业的款项 Mn$TWhg'  
amount due from holding companies 控股公司欠款 aQwcPy|1R  
amount due from local banks 存放本港银行同业的款项 bC?uyo"  
amount due to banks 银行同业的存款 F ^Rt 6Io  
amount due to banks abroad 海外银行同业的存款 >/1N#S#9  
amount due to holding companies 控股公司存款 %\=5,9A\  
amount due to local banks 本港银行同业的存款 h@FDP#H  
amount due to outport banks 外埠银行同业的存款 xh[Mmq/R  
amount for note issue 发行纸币的款额 CJk$o K{Q  
amount of bond 担保契据的款额 H r?G_L  
amount of consideration 代价款额 .&.j?kb  
amount of contribution 供款数额 E\#hcvP  
amount of indebtedness 负债款额 4H8vB^  
amount of principal of the loan 贷款本金额 [o<R#f`  
amount of rates chargeable 应征差饷数额 /j./  
amount of share capital 股本额 :kqJ~  
amount of sums assured 承保款额 Dna0M0   
amount of variation 变动幅度 ?ltTJ(Po  
amount of vote 拨款数额 bLGgu#  
amount payable 应付款额 r#*kx#"  
amount receivable 应收款额 l]inG^s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R9D<lX0%  
analysis 分析 >|!F.W  
ancillary risk 附属风险 E#r6e+e1Q%  
annual account 周年帐目；周年帐目报表；年度决算；年结 _)Q)tOW  
annual accounting date 年结日期 ed4:r/Dpo  
annual allowance 每年免税额；年积金；年度津贴；年津 ji<b#YO4  
annual balance 年度余额 rH8^Fl&jT  
annual disposable income 每年可动用收入 `GS!$9j  
annual estimates 周年预算 ;oVdkp  
annual fee 年费 ,rc5r3  
annual general meeting 周年大会 V(1Ldl'a  
annual growth rate 年增率；每年增长率 U
9TEC)  
annual long-term supplement 长期个案每年补助金 8I$B
^,N  
annual pensionable emolument 可供计算退休金的年薪 *W,"UL6U8y  
annual report 年报 E~_2Jf\U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |E0>-\6  
annual return 周年报表；周年申报表；每年报税表格 gxpR#/(E~  
Annual Return Rules 《周年报表规则》 jZS6f*$  
annual review of consumer prices 每年消费物价回顾 K>6#MI  
annual roll-forward basis 逐年延展方式 {&8-OoH ~  
annual salary 年薪 esx<feP)\  
annual statement 年度报表；年度决算表 Oga0CR_  
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 }9t$Cs%  
annuitant 年金受益人 IBb3A  
annuity 年金 Q.#@xaX'{`  
annuity contract 年金合约 Q+)fI  
annuity on human life 人寿年金 rA&|!1q"B  
antecedent debt 先前的债项 *:bNK5I.t  
ante-dated cheque 倒填日期支票  y$7Fq'  
anticipated expenditure 预期开支 /8@JWK^I{  
anticipated net profit 预期纯利 Q^/66"Z:Z  
anticipated revenue 预期收入 AZt~ \qf  
anti-inflation measure 反通货膨胀措施 /4+M0Pl  
anti-inflationary stance 反通货膨胀立场 <splLZW3k  
apparent deficit 表面赤字 |/C>xunzz  
apparent financial solvency 表面偿债能力 -}@3,G  
apparent partner 表面合伙人 1HL}tG?+#  
application for personal assessment 个人入息课税申请书 U|6ME%xm  
application of fund 资金应用 Sx+.<]t2A  
application to release as liquidator and to destruct the books of accounts and documents  d_gm'  
申请免除清盘人职务及毁灭帐簿与文件 F=yrqRS=  
appointed actuary 委任精算师 *DOb
tS_ 6  
appointed auditor 委任核数师；委任审计师 5:E7nqsNhq  
appointed trustee 委任的受托人 kM|ak
G  
appointer 委任人 AJ`b-$Q  
apportioned pro rata 按比例分摊 e*jt(p[Ge  
apportionment 分配；分摊 NmYSk6kWJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rc1EJ(c  
apportionment formula 分摊方程式 e@*Gnh<&  
apportionment of estate duty 遗产税的分摊 u&?J+  
appraisal 估价；评估 ]7
8
I  
appreciable growth 可观增长 QgO@oV*S  
appreciable impact 显着影响 g #u1.|s&p  
appreciable increase 可观增长 JYOyz+wNd  
appreciation 增值；升值 )Yz` 6  
appreciation against other currencies 相对其他货币升值 S*Un$ngAh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
yd
[}?  
appreciation tax 增值税 D{I^_~-\5  
appropriation 拨款；拨用；拨付 tiSN amvG1  
appropriation account 拨款帐目 K2>(C$Z  
Appropriation Bill 拨款法案 1BwCJ7?8  
appropriation-in-aid system 补助拨款办法 z"bgtlfb8  
approved assets 核准资产 ,Y=r] fk  
approved basket stock 认可一篮子证券 2-j+-B|i  
approved budget 核准预算 ,.uu/qV}w  
approved charitable donation 认可慈善捐款 hc2[,Hju{O  
approved charitable institution 认可慈善机构 T5.1qrL  
approved currency 核准货币；认可货币 GiJ|5"  
approved estimates 核准预算 PF*<_p"j  
approved estimates of expenditure 核准开支预算 Q]
Q i  
approved overseas insurer 核准海外保险人 Yv }G"-=  
approved overseas trust company 核准海外信托公司 Brr{iBz*"  
approved pooled investment fund 核准汇集投资基金
&F9BaJ  
approved provident fund scheme 认可公积金计划 ]24aK_Uu  
approved provision 核准拨款 zM"OateA  
approved redeemable share 核准可赎回股份 U(]
a(k<r  
approved regional stock 认可地区性证券
))cL+r  
approved retirement scheme 认可退休金计划 I0P)DR  
approved subordinated loan 核准附属贷款 bPEf2Z G4  
arbitrage 套戥；套汇；套利 ;X-~C.7k  
arbitrageur 套戥者；套汇者 87c7p=/0`  
arbitrary amount 临时款项 ]WR+>)ERb  
arrangement 措施；安排；协定
/1ooOq]  
arrears 欠款 >'wl)j$  
arrears of pay 欠付薪酬 eWS[|'dl  
arrears of revenue 逾期未收税款；逾期未收的帐项 KhAj`vOzK  
articles of association 组织章程；组织细则；组织章程细则 Pe8WBr;`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /c'3I  
ascertainment of profit 确定利润 E ;65kZ  
"Asia Clear" “亚洲结算系统” y[Zl,v7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 S-WD?BFC  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =i
}  
Asian Development Fund [ADF] 亚洲发展基金 vt<r_&+ pJ  
Asian dollar bond 亚洲美元债券 W,5A|Q~  
Asian dollar market 亚洲美元市场 U(3+*'8r,1  
Asian dollar rate 亚洲美元利率 5:/ zbt\C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 I!&|L0Qq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )9MmL-7K  
asked price 沽盘；喊价；索价；卖方报价 T^g2N`w2  
assessable income 应评税入息 Rnt&<|8G  
assessable loss 应评税亏损 >(S4h}^
I  
assessable profit 应评税利润 <#<4A0:  
assessable value 应评税值 QCQku\GLV  
assessed profit 估定利润 IlG)=?8XZ  
assessed value 经评估价值 Wz}RJC7p  
assessment 评税；评定；估价；评税单 _*h,,Q  
assessment number 评税编号；估价编号 V.#,dDC@j  
assessment of additional tax 补加税评税 Ls)y.u  
assessment of performance 业绩评估；实绩评价 l-xKfp`  
Assessor 评税主任 b|U&{I>TH  
asset price bubbles 资产价格泡沫 zJWBov
T/  
asset-backed securities 具资产保证的证券 0'*whhH  
assets accretion 资产增值 zQM3n =y  
assets and liabilities 资产与负债 ce th)Xm  
assets betterment statement 资产递增表；资产改进表 BM!\U 6  
assets lending 实物放款；有抵押贷款 G[n^SEY!  
assets of the company passing on the death 死者去世时转移的公司资产 a_XM2dc%  
assets pledged as security for liabilities 用作负债抵押的资产 "-GjwB  
assets portfolio 资产投资组合 exrsYo!%  
assets price 资产价格 -FV$Sne  
assets quality 资产质素 L ?g|:  
assets realization 资产变现 #\KSv Z  
assets refinancing arrangement 资产再集资安排 pXf@Y}mH  
assets securitization 资产证券化 uN20sD}  
assets situated outside Hong Kong 在香港以外地方的资产 ac"Pn? q  
assets stripping 削减资产；拆卖资产 VXXo\LQUU  
assets value 资产值 l|z 'Lwwm5  
assignee 承让人 ?9xaBWf  
assignment 转让；转让书；转让契 ?F]Yebp^  
assignment of interest 权益转让 Xd/gvg{??0  
assignment of letters patent and trade mark 专利证书及商标转让 \GS]jhEtn  
assignment of property 物业转让；物业转让书 (G $nN*rlu  
assignment right 转让权 ^IGutZov  
assignor 转让人 cZI )lX  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {E1g+><  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 l{F^"_
U  
associate member 附属会员 WV}<6r$e  
associated body corporate 相联法人团体 ?nJ7lLQA  
associated company 相联公司；联属公司 ;cd{+0  
associated corporation 相联法团 Yn4c6K  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] < .&t'W  
公认会计师公会〔英国〕 [` ~YP
UR*  
Association of Futures Exchange Brokers 香港期货经纪协会 sG`||Kb;n  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2-5AKm@K  
association of underwriters 承保人组织 fH~InDT^  
assumption of control 接管 3&'ll51t  
assurance 担保；保险；转易；转易书 lG12Su/  
assurance of interest 权益的转易 7|LJwXQ-  
at 19XX price 按一九ＸＸ年价格计算 qawb9Iud0  
at a discount 按赔价计算；按贴水价格计算；打折扣 T-ID{
i  
at a premium 按溢价计算；按升水价格计算 ^_ <jg
0V  
at call 通知付款；按通知 #mwV66'
H  
at constant market price 按固定市价计算 H~E(~fl  
at constant price 按固定价格计算 sKYb&2wJ  
at cost 按成本计算 s2A3.SN  
at current market price 按当时市价计算；按现时市价计算 |P7c {  
at current price 按当时价格计算；按现时价格计算 48dIh\TH"  
at factor cost 按要素成本计算；按生产要素成本计算 Kk+IUs  
at money-of-the-day price 按付款当日价格计算 ;ZZ%(P=-  
at or better 按指定或较佳价位〔买卖指令〕 \~!9T5/*  
at par 按面值计算；平价 Y)^qF)v,d  
at sight 见票即付 IB:eyq-+  
at the close 按收市盘 XzI c<81Z  
at the opening 按开市盘 5Nc~cD%0tK  
attestation 见证；见证条款 M,@\*qlEJ  
at-the-money option 平价期权 {;0j9rr  
attorney 受权人；受托代表人 +g,:!5pg  
attornment 新拥有人承认书 Gc2sY 0  
attributable profit 可归属利润 N<o3pX2i]  
attributable share value 可归属股份价值 ._
@Scd  
Auckland Stock Exchange 奥克兰证券交易所 U]j4Izq  
auction 拍卖 su6x okt  
auctioneer 拍卖商 f"t\-ux.b  
audit 审计；核数 {o"X8  
Audit Commission 审计署 RN\4y{@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 54~`8f  
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〕 9t@^P^}=\m  
audit review 帐目审查 ?hUC#{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 TxAT ))  
audited account 审计帐目；经审计的帐目 &o
s9
K)  
audited annual account 经审计的周年帐目 92_F8y*D  
audited balance sheet 经审计的资产负债表 ~01 o  
auditor 核数师；核数主任；审计师 TP'  
auditor's certificate 核数师证明书；审计师证明书 A5-y+  
auditor's report 核数师报告；审计师报告 OJ8ac6cJ  
Aussie bond 澳元债券 h<H.8.o  
austerity budget 紧缩预算 [.4R ,[U  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PmOm>  
Australia All Ordinaries Index 澳洲所有普通股票指数 la#f,C3_  
Australian Dollar [AUD] 澳元 7[5g_D t  
Australian Options Market 澳大利亚期权市场 Gxu  
Australian Securities Commission 澳洲证券事务监察委员会 x&9}] E^<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Qr]xj7\@i  
Australian Stock Exchange 澳大利亚证券交易所 Q4e*Z9YJ  
Austrian Schilling [ATS] 奥地利先令 Ug>yTc_(7  
authentication 认证；鉴证 Z7RGOZQ}G  
authority to purchase 委托购买证；委购书 K=Z~$)Og)  
authorization 认可；核准；授权；授权书 ULc oti=,  
authorization by direction 指示授权 ^$qr6+  
authorization by instruction 指令授权 tiG=KHK%o  
authorization by warrant 令状授权 NIufL }6\  
authorization of unit trust 单位信托的认可 dr0<K[S_  
authorized agent 指定代理人 kbzzage6L  
authorized capital 法定资本 IJHNb_Cku  
authorized clerk 出市员 nIdB,  
authorized dealer 认可交易商 V5sH:A7GJ  
authorized financial institution 认可财务机构 hJY= )  
authorized fund 认可基金 ceBu i8a |  
authorized fund house 获授权的基金公司；认可基金公司 pQ%~u3  
authorized institution 认可机构 FEj{/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0[ MQp"z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ({ 'I;]AQ  
authorized insurer 获授权保险人；获认可承保人 {3=M-U~r  
authorized investment 特准投资项目 am.}2QZU  
authorized person 获授权人 %!%G\nv  
authorized representative 获授权代表 \GYh"5  
authorized share capital 法定股本 T0BFit6  
automated quotation system 自动报价系统 [kwVxaI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,!+>/RlJ
 
自动交易系统〔香港期货交易所有限公司〕 -w nlJi1f  
automatic adjustment mechanism 自动调整机制 <#AS[Q[N  
automatic adjustment system 自动调整系统 %^){Z,}M}  
Automatic Clearing House 自动票据交换所 P0O5CaR  
automatic exchange rates accumulation system 自动化汇率累集系统 )X-b|D4O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 g4USKJ19.  
automatic teller machine [ATM] 自动柜员机 r0kJx$f  
autopay 自动转帐 :*
|%g  
available assets 可用资产 @+II@[_lT  
available fiscal reserve 现存财政储备 iu!j#VO  
available profit 可用利润 x+Vp&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 1SIhW:C  
average 平均；平均数；海损 }T=0]u4,  
average basic salary 平均基本薪金 Zwj\Hz.  
average consumer expenditure 平均消费开支；一般消费开支 E>|[@Z  
average cost 平均成本 ]q@/:I9]  
average cost of land production 增辟土地平均成本 4AdZN5  
average daily turnover 平均每日成交额 =^ur@E  
average daily wage rate 平均每日工资率 :m*
r(i3  
average expenditure pattern 平均开支模式 k(l  
average growth rate 平均增长率 MT
{7I"  
average net fixed assets 固定资产平均净值 d*3;6ZLy  
average of relatives 相对价格平均数 tlhYk=yq  
average price 平均价格 "e]1|~  
average propensity to consume 平均消费倾向；一般消费倾向 mlC_E)Ed5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 IG@.WsM_  
average rate 平均率 7A0D[?^xe  
average revenue 平均收入；平均收益 m(Ghe2T:  
average stock 平均库存；平均存货 H9'Y` -r  
average yearly rent 平均年租 qOaI4JP@  
avoidance of double taxation 避免双重课税 _  dFZR  
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 q{D_p[q  
-I."= c%  
给你加分了