一些有用的会计术语(也不知道发的地方对不对)A

A: -!_f-Nny  
A share Ａ股；甲类股份 S#km`N`  
abatement of tax 减税；减扣免税额 \VQv "wid  
ABN AMRO Bank N.V. 荷兰银行 PeD>mCvL"  
above-the-line expenditure 线上项目支出；经常预算支出 U$zd3a_(  
above-the-line receipt 线上项目收入；经常预算收入 vTE3-v[i  
ABSA Asia Limited 南非联合亚洲有限公司 kD_Ac{{<  
absolute change 绝对数值变更 Y#aL]LxZE  
absolute expenditure 实际开支 }_,
\yC9F  
absolute guideline figure 绝对准则数字 T!-*;yu  
absolute interest 绝对权益 +qN}oyL  
absolute order of discharge 绝对破产解除令 j1[Ng #.  
absolute profit margin 绝对利润幅度 T22 4L.?  
absolute value 实值；绝对值 ]O}TK^%  
absolutely vested interest 绝对既得权益 O9%`G  
absorbed cost 已吸收成本；已分摊成本 r7dwj  
absorption 吸收；分摊；合并 z4CqHS~%  
absorption rate 吸收率；摊配率；分摊率 4oxAC; L  
ACB Finance Limited 亚洲商业财务有限公司 ^,W;d
M2  
acceptable form of reciprocity 合理的互惠条件 5UWj#|t  
acceptable rate 适当利率；适当汇率 -"Mq<XO&51  
acceptance agreement 承兑协议 ].AAHu5  
acceptance for honour 参加承兑 <Wd#HKIG>l  
acceptor 承兑人；接受人；受票人 h2k"iO}  
acceptor for honour 参加承兑人 6}z-X*  
accident insurance 意外保险 aCxF{>n  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,"6Bw|s  
accident insurance scheme 意外保险计划 & OO0v*@{  
accident year basis 意外年度基准 g=G>4Ua3  
accommodation 通融；贷款 .DX  
accommodation bill 通融票据；空头票据 m5c=h  
accommodation party 汇票代发人 OKW}8q
M  
account balance 帐户余额；帐户结余 z@za9U`6i  
account book 帐簿 nZtMF%j'  
account collected in advance 预收款项 e3o?=;  
account current book 往来帐簿 *A<vrkHz  
account of after-acquired property 事后取得的财产报告 \zCw&#D0Z  
account of defaulter 拖欠帐目 "Zh3,  
account payable 应付帐款 E`0mn7.t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Mz59ac  
account receivable 应收帐款 azK7kM~  
account receivable report 应收帐款报表 [P:+n7= ,l  
account statement 结单；帐单；会计财务报表 io&FW!J.  
account title 帐户名称；会计科目 JxP&znng  
accountant's report 会计师报告 fBj-R~;0  
Accountant's Report Rules 会计师报告规则 %P8*Az&]T  
accounting and auditing procedure 会计与审计程序；会计与核数程序 + *xi&|%  
Accounting Arrangements 《会计安排》 
=1MVF  
accounting basis 会计基础 e]9Z]a2  
accounting by Official Receiver 破产管理署署长呈交的帐目 P/!W']OO  
Accounting Circular 《会计通告》 "O}u2B b  
accounting class 会计类别 qV$\E=%fhM  
accounting date 记帐日期；会计结算日期 [SKN}:D  
accounting for money 款项核算 `;~A  
Accounting Officer 会计主任 QsemN7B"<  
accounting period 会计报告期；会计期 *F:)S"3_~e  
accounting policy 会计政策；会计方针 u~pBMg ,  
accounting practice 会计惯例 \iP=V3  
accounting principle 会计准则
NIo!WOi  
accounting record 会计记录 ID_#a9N  
accounting report 会计报告 4UxxmREx;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W(#u^,$e[  
Accounting Society of China 中国会计学会 }Fq~!D Ee  
accounting statement 会计报表 f(Su  
accounting system 会计制度；会计系统 Xp67l!{v  
accounting transaction 会计事项；帐务交易 5^5hhm4  
accounting treatment 会计处理 \rpXG9  
accounting year 会计年度 -){a
BMOv3  
accretion 增值；添加 |KMwK png  
accrual 应计项目；应累算数目 0s$;3qE  
accrual basis 应计制；权责发生制 1 ORA6  
accrual basis accounting 应计制会计；权责发生制会计 h_>DcVNIx  
accrue 应累算；应计 uh<e-;vU  
accrued benefit 应累算利益 -I0J-~#  
accrued charges 应计费用 JG
HQzC  
accrued cumulative preference share dividend 应累算的累积优先股股息 S+ 3lX7  
accrued expenses 应累算费用 u
7/]Go44  
accrued interest payable 应付利息；应计未付利息 {*PbD;/f  
accrued interest receivable 应收利息；应计未收利息 jLM}hwJ8  
accrued right 累算权益 ` n#Db  
accruing profit 应累算的利润 L*#W?WMM v  
accumulated fiscal reserve 累积财政储备 *)Us   
accumulated profit 累积利润；滚存溢利 |Cm6RH$(  
accumulated reserve 累积储备 Ee3-oHa  
accumulation of surplus income 累积收益盈余 ,{C hHnJ%#  
acquired assets 既得资产 :<P3fW  
acquisition 收购；购置；取得 2MU$OI0|  
acquisition cost 购置成本 g\2/Ia+/@  
acquisition expenses 购置费用 p![UOI"W  
acquisition of 100% interest 收购全部股权 |[_%zV;p>v  
acquisition of control 取得控制权 X,A]<$ACu%  
acquisition of fixed assets 购置固定资产 ]x(cX&S-9  
acquisition of shell “买壳” :.P
{
}\/  
acquisition price 收购价 @ogj -ol&  
act of God 天灾 &cp
`? k  
acting partner 执事合伙人 _C3O^/<n4V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 jO0"`|(]s  
active partner 积极参与的合伙人 kBeYl+*pk  
active trading 交投活跃 Y@y"bjK \  
actual circulation 实际流通 3\ {?L  
actual cost 实际成本 ZLZh$eZZ  
actual expenditure 实际开支；实际支出 LgxsO:mi  
actual income 实际入息；实际收入；实际收益 *x-@}WY$U  
actual market 现货市场 e>
2KW5.  
actual price 现货价；实际价格 : i{tqY%  
actual profit 实际利润 <MyT ;  
actual quotation 实盘；实际价位；实际报价 j  Gp&P  
actual year basis 按实际年度计算 8n,/hY>w  
actuals 实货 3y%,f|ju  
actuarial investigation 精算调查 G]n_RP$G  
actuarial principle 精算原则 Al1}Ir  
actuarial report 精算师报告 U#G<cV79  
Actuarial Society of Hong Kong 香港精算学会 2!_DkE  
actuarial valuation 精算师估值 .TM. v5B  
actuary 精算师 2Krh&  
ad referendum agreement 暂定协议；有待覆核的协定 X#>:9  
ad valorem duty 从价税；按值征税 C %i{{Y&l  
ad valorem duty system 从价税制 eg1Mdg\a  
ad valorem fee 从价费 R>t?6HOcp  
ad valorem tariff 从价关税 Itz[%Dbiq9  
additional allowance 额外免税额 z2lT4SAv+  
additional amount for unexpired risk 未过期风险的额外款额 Ea)=K'Pz  
additional assessable profit 补加应评税利润 ~p`[z~|  
additional assessment 补加评税 Ye|(5f  
additional commitment 额外承担 b]4\$rW7  
additional commitment vote 额外承担拨款 \iRmGvT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G1a56TIN~  
additional dependent parent allowance 供养父母额外免税额 j#jwK(:]  
additional provision 额外拨款 /K(l[M  
additional stamp duty 附加印花税 BJgHel+N  
additional tax 补加税罚款；补加税款 USg,=YM  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -EJj j {  
adjudged bankrupt 被裁定破产 ti^=aB   
adjudicated bankrupt 裁定破产人 _;,"!'R`f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Iw4[D#o  
adjudication of bankruptcy 裁定破产；宣告破产 T#\=v(_NR  
adjudication of insolvency 裁定无力偿还债务 H]}mg='kI  
adjusted actual 经调整的实数；调整后的实数 mX%T"_^  
adjusted current assets 经调整的流动资产；调整后的流动资产 pr[V*C/  
adjusted figure 经调整的数字；调整后的数额 
JM7FVB  
adjusted liabilities 经调整的负债；调整后的负债 }9V0Cu1  
adjusted loss 经调整的亏损；调整后的亏损 ^WrL   
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 +|--}iE
5n  
adjusted profit 经调整的利润；调整后的利润 X%$1%)C9  
adjusted surplus 经调整的盈余额；调整后的盈余额 vaLP_V  
adjusted value 经调整的价值；调整后的价值 vScEQS$>  
adjustment 调整；修订；理算〔保险〕 B7wzF"  
adjustment centre 调剂中心 29^(weT"]  
adjustment lag 调整过程的时间差距；调整时差 `MHixQ;j  
adjustment mechanism 调整机制 Q@uWh:  
adjustment of loss 亏损调整 Ob/i_  
adjustment process 调整过程；调整程序 }9 ]7V<  
adjustment range 调整幅度 :PK2! 0nK  
administered exchange rate 受管制汇率 "A*;V  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {
"2Hv;x  
administration expenses 行政费用 n?>|2>  
administration fee 手续费；行政费 {oS/Xa  
administration in bankruptcy 破产管理 qu\U^F  
administration order 遗产管理令 h$#PboLd  
administrator 管理人；遗产管理人 EiDnUL(W7h  
administrator of the estate 遗产管理人 Ng2Z7k  
admission of debt 债项承认书 f_Hh"Vh  
admission of proof 接纳债权证明 `An p;el  
advance 放贷款项；垫付款项；预支款项；预付款项 !+z&] S3s  
advance account 暂支帐目；预付款帐户 kCALJRf~d  
advance compensation 预付补偿金 azzG  
advance from shareholder 股东垫款 V|TD+7.`QB  
advance pending reimbursement 预支以待日后付还 3 Q~0b+k  
advanced economy 先进经济体系 W!"Oho'  
advancement 预付；预付财产 1gnLKfc  
advances warrant 垫款令 aCJ-T8?'  
advancing 贷出 _F(Np\%_  
adverse balance 逆差 ^E_chx-e}  
adverse exchange 逆汇 $o.;}  
advertisement addressed to shareholders 在报章刊登的致股东通告 T[I7.8g  
advice for collection 托收通知书 xSqr=^  
advice of drawing 提款通知书；汇票通知书 *&tTiv{^  
advice of payment 付款通知 2*< PmKI  
Advisory Committee [Securities and Futures Commission] o@hj.)u  
谘询委员会〔证券及期货事务监察委员会〕 l<qEX O  
Advisory Committee on Diversification 经济多元化谘询委员会 XgyLlp;,O  
affidavit 誓章；遗产申报誓章 Y_6v@Si
O  
affidavit of no receipt 述明无收款的誓章 MJ$.ST  
affiliate 联号；联营公司；附属公司 oJ tmd}  
affiliated company 附属公司；联号；联营公司 PC\p>6xT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?-~<Vc*  
affordability 负担能力 e _(';Lk  
African Development Bank [AfDB] 非洲开发银行 -Mf-8zw8G  
after-acquired property 事后取得的财产 ^oYRBEIJH  
after-hours dealing 市后交易 0|]d^bo  
after-tax profit 税后盈利；税后利润；税后溢利 ">M&/}4  
agency agreement 代理协议 IEd?-L  
agency expenses 代理机构的开支 8;"9A  
agency fee 代理费 H]W'mm  
Agency Law 《代理法》 6b%IPbb  
agent 代理人；承销人 ?LJiFG]^m  
agent of company 公司代理人 (w#)|9Cxm  
agent's fee 代理人费；经纪费 'BUfdb8d  
aggregate 总计；总数；总体数字 &'`ki0Xh;  
aggregate amount 总款额；总额 F vTswM>  
aggregate assets and liabilities 总体资产与负债 mHAfKB  
aggregate at constant price 按固定价格计算的总体数字 DZ1.Bm0  
aggregate demand 总需求 Y78DYbU.  
aggregate gross position 总持仓量 } ,^p
{J/  
aggregate limit 总限额 `EfFyhG$  
aggregate of salaries tax 合计薪俸税 u9(42jj[$U  
aggregate performance 总体表现；总体业绩 '(SivD  
aggregate supply 总体供应 t%O)Ti  
aggregate surplus 总盈余 E3(o}O  
aggregate total 整体总额 D+jE{v'  
aggregate value 总值；合计价值 +*Fe   
aggregated basis 合计基准 D>^g2!b:  
aggregated net chargeable income 合计应课税入息实额 EM@EB<pRX  
aggregation 合并计算；合计；总和 H!6+x*P
0  
aggregation of incomes of husband and wife 夫妇入息合并计算 (sI`FW_  
aggregation of property 财产的总和 hT,rcIkg:  
agio 差价；贴水 yJ`{\7Uqg  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ^O=G%de  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cs_  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 8GRB6-.h  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (>Nwd^  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 =HB(N|9_d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment EiaP1o  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 , Y,^vzX6  
agreement for a settlement 授产协议 IlwHHt;njp  
agreement for assignment 转让协议 <o[3*59  
agreement for sale 售卖协议；买卖协议 W'=}2Y$]u  
agreement for sale and purchase 买卖协议 jt(GXgm  
agreement for the payment of interest 支付利息协议 >y,. `ECn  
agreement for the repayment of money 还款协议 ~g%Ht#<  
agreement of reinsurance 再保险协议 )#1!%a
Q  
Agricultural Bank of China 中国农业银行 2#00<t\  
air passenger departure tax 飞机乘客离境税 4"3.7.<Q`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 SkC.A?  
airport tax 机场税 b
#"&]s-  
alcohol duty 酒精税 S>p0{:zM  
alienation 让与；让渡；转让 v,8Q9<=O  
alimony 生活费；赡养费 uL@%M8n  
All Ordinaries Index [AOI] 所有普通股指数 DF>tQ  
all risks 全险；综合险 9ZG:2ncdJ  
All Sales Record for Stock Market 《股票市场成交报告》 OHW|?hI=[  
Allied Capital Resources Limited 新联财务有限公司 @ULWVS#t2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /2hRLyeAZ  
allocation letter 拨款信件 +S+=lu _  
allocation of fund 分配款项；预留款项 FC~%G&K/q^  
allocation of profit 利润分配；溢利分配 FV3[
7w=D\  
allocation warrant 拨款令 fYzP4  
allotment 分配；配股 X$@qs9?)^  
allotment notice 股份配售通知；配股通知 00s)=A_  
allotment of shares 股份分配 XPZ8*8JL  
allowable 可获宽免；免税的 Vy|4k2
 
allowable business loss 可扣除的营业亏损 Rry]6(  
allowable expenses 可扣税的支出 -rjQ^ze  
allowance 免税额；津贴；备抵；准备金 WRA(k  
allowance for debts 债项的免税额 /u_9uJ"-K(  
allowance for depreciation by wear and tear 耗损折旧免税额 l]#=I7 6  
allowance for funeral expenses 殡殓费的免税额 l!KPgRw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kj.9\  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?FUK_]  
allowance to debtor 给债务人的津贴 _<DOA:'v  
alteration of capital 资本更改 6`G8UDK>F  
alternate trustee 候补受托人 XN>bv|*q  
amalgamation 合并 4e;$+!dlV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %3|
/t-US  
ambit of charges 征税范围；收费范围 4eG\>#5  
amended valuation 经修订的估值 }N).$  
American Commodities Exchange 美国商品交易所 TI<3>R  
American Express Bank Limited 美国运通银行 n)Cr<^j  
American Stock Exchange 美国证券交易所 7-Oa34ba+  
amortization 摊销 aG]^8`~>'  
amount due from banks 存放银行同业的款项 \x\N?$`ANc  
amount due from banks abroad 存放海外银行同业的款项 >T\@j\X4  
amount due from holding companies 控股公司欠款 IbJl/N%o  
amount due from local banks 存放本港银行同业的款项 s$(%?,yf2  
amount due to banks 银行同业的存款 lhnGk'@d  
amount due to banks abroad 海外银行同业的存款 bBXLW}W  
amount due to holding companies 控股公司存款 C@Go]*c  
amount due to local banks 本港银行同业的存款 ,FH1yJ;Y&  
amount due to outport banks 外埠银行同业的存款 u??ti OK{  
amount for note issue 发行纸币的款额 !4FOX>|L@  
amount of bond 担保契据的款额 nT+ZSr  
amount of consideration 代价款额 D`mr>-
Y  
amount of contribution 供款数额 -meY[!"X  
amount of indebtedness 负债款额 lKQevoy'  
amount of principal of the loan 贷款本金额 Iu~<Y(8^q#  
amount of rates chargeable 应征差饷数额 dFhyT.Y?  
amount of share capital 股本额 Iz-mUD0;  
amount of sums assured 承保款额 sWMln:=  
amount of variation 变动幅度 l 9g  
amount of vote 拨款数额 ZZHzC+O#^  
amount payable 应付款额 Iz'Et'w8!  
amount receivable 应收款额 sKsMF:|OT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @iXBy:@  
analysis 分析 a j$& 9][  
ancillary risk 附属风险 8O(L;
&h  
annual account 周年帐目；周年帐目报表；年度决算；年结 tLN^k;w  
annual accounting date 年结日期 3 =c#LUA`  
annual allowance 每年免税额；年积金；年度津贴；年津 ;m>/tD%  
annual balance 年度余额 wfEL .h  
annual disposable income 每年可动用收入 ~e]B[>PT  
annual estimates 周年预算 }&v-<qC^  
annual fee 年费 HwZl"!;Mry  
annual general meeting 周年大会 U6*[}Ww  
annual growth rate 年增率；每年增长率 ' (XB|5  
annual long-term supplement 长期个案每年补助金 *]h"J]  
annual pensionable emolument 可供计算退休金的年薪 2<p@G#(  
annual report 年报 E i>GhvRM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %n8CK->  
annual return 周年报表；周年申报表；每年报税表格 6OAEAIh  
Annual Return Rules 《周年报表规则》 )ZBNw{nh  
annual review of consumer prices 每年消费物价回顾 g6P^JW}.  
annual roll-forward basis 逐年延展方式 {^(uoB C/  
annual salary 年薪 j (Q#NFT7  
annual statement 年度报表；年度决算表 OI"g-+~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 H_t0$x(\  
annuitant 年金受益人 vr{|ubG]d  
annuity 年金 $w <R".4  
annuity contract 年金合约 QRrAyRf[  
annuity on human life 人寿年金 %8%|6^,  
antecedent debt 先前的债项 s^IC]sW\%  
ante-dated cheque 倒填日期支票 r\F2X J^  
anticipated expenditure 预期开支 $F9w0kz:,*  
anticipated net profit 预期纯利 i=]
R1yP  
anticipated revenue 预期收入 .-mIU.Nwi  
anti-inflation measure 反通货膨胀措施 DO~[VK%|  
anti-inflationary stance 反通货膨胀立场 )?{!7/H F@  
apparent deficit 表面赤字 b]Kb ~y|  
apparent financial solvency 表面偿债能力 9L3P'!Z  
apparent partner 表面合伙人 WLwi  
application for personal assessment 个人入息课税申请书 o@_i&4[MW  
application of fund 资金应用 ]B3+&g  
application to release as liquidator and to destruct the books of accounts and documents 2yZ~j_AF[  
申请免除清盘人职务及毁灭帐簿与文件 m ie~. "  
appointed actuary 委任精算师 t']/2m.&p  
appointed auditor 委任核数师；委任审计师 %t!r pyD  
appointed trustee 委任的受托人 (Fuu V{x|  
appointer 委任人 TOKt{`2}  
apportioned pro rata 按比例分摊 _e;bB?S  
apportionment 分配；分摊 *i#N50k*j'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p-)@#hE  
apportionment formula 分摊方程式 DNqV]N_W  
apportionment of estate duty 遗产税的分摊 )V>zXy}Y  
appraisal 估价；评估 ~n) |  
appreciable growth 可观增长 ::iYydpM  
appreciable impact 显着影响 %e0X-tXcmX  
appreciable increase 可观增长  [OUV!o  
appreciation 增值；升值 aG~zMO_)]  
appreciation against other currencies 相对其他货币升值 vO&X<5?Qc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kONn7Itbu  
appreciation tax 增值税 7][fciZN  
appropriation 拨款；拨用；拨付 #I.~+M  
appropriation account 拨款帐目 `Npo|.?=  
Appropriation Bill 拨款法案 kdlmj[=  
appropriation-in-aid system 补助拨款办法 3+d^Bpp4  
approved assets 核准资产 P]y{3y:XxM  
approved basket stock 认可一篮子证券 <YEKbnw$o  
approved budget 核准预算 O-)[!8r  
approved charitable donation 认可慈善捐款 =_iYT044p  
approved charitable institution 认可慈善机构 jPZ+~:m+  
approved currency 核准货币；认可货币 IDw`k[k  
approved estimates 核准预算 ((#BU=0iK  
approved estimates of expenditure 核准开支预算 nvLdgu4P>  
approved overseas insurer 核准海外保险人 59SL mj  
approved overseas trust company 核准海外信托公司 50Gu~No6  
approved pooled investment fund 核准汇集投资基金 @4Bl&(3S  
approved provident fund scheme 认可公积金计划 f{O-\
 
approved provision 核准拨款 "nfi:A1  
approved redeemable share 核准可赎回股份 >R6mI  
approved regional stock 认可地区性证券 517wduj  
approved retirement scheme 认可退休金计划 ~xc/Dsb$  
approved subordinated loan 核准附属贷款 .o]I^3tfc  
arbitrage 套戥；套汇；套利 Vj1V;d
Hv  
arbitrageur 套戥者；套汇者 /F"eqMN  
arbitrary amount 临时款项 J(!=Dno  
arrangement 措施；安排；协定 .57Fh)Y  
arrears 欠款 L'`Au/%S}  
arrears of pay 欠付薪酬 zh=0zJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 }Rh%bf7,  
articles of association 组织章程；组织细则；组织章程细则 +aM[!pW(e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mOHOv61  
ascertainment of profit 确定利润 %g5#q64  
"Asia Clear" “亚洲结算系统” ;/wH/!b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~8(Xn2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D4y!l~_,%M  
Asian Development Fund [ADF] 亚洲发展基金 X)Tyxppf'  
Asian dollar bond 亚洲美元债券 5bXpj86mY  
Asian dollar market 亚洲美元市场 FW;}S9u3  
Asian dollar rate 亚洲美元利率 ik)u/r DW  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6)ZaK  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 09P2<oFLn  
asked price 沽盘；喊价；索价；卖方报价 2_3os P\Z  
assessable income 应评税入息 .{?;#Cdn  
assessable loss 应评税亏损 F;_o`h  
assessable profit 应评税利润 "[fPzIP9  
assessable value 应评税值 4Hb
"yp$  
assessed profit 估定利润 4Y3@^8h&=  
assessed value 经评估价值 qc)+T_m  
assessment 评税；评定；估价；评税单 cV@^<  
assessment number 评税编号；估价编号 }S')!3[G  
assessment of additional tax 补加税评税 >FHx],  
assessment of performance 业绩评估；实绩评价 D$H&^,?N  
Assessor 评税主任 Tmu2G/yi  
asset price bubbles 资产价格泡沫 )G, S7A  
asset-backed securities 具资产保证的证券 6|n3Q$p  
assets accretion 资产增值 83_mR*tGNp  
assets and liabilities 资产与负债 ?6ssSjR}  
assets betterment statement 资产递增表；资产改进表 CH!\uK22  
assets lending 实物放款；有抵押贷款 EXH,+3fQp  
assets of the company passing on the death 死者去世时转移的公司资产 o%z^@Cq  
assets pledged as security for liabilities 用作负债抵押的资产 ~l] w=[ z  
assets portfolio 资产投资组合 a_[+id  
assets price 资产价格
/u90)x  
assets quality 资产质素 "5FP$oR  
assets realization 资产变现 ,|?#+O{  
assets refinancing arrangement 资产再集资安排 F=*t]X[z}  
assets securitization 资产证券化 ;*F
Y+jM  
assets situated outside Hong Kong 在香港以外地方的资产 Pj g#  
assets stripping 削减资产；拆卖资产 %
" mki>  
assets value 资产值 UA6 C/  
assignee 承让人 XH*(zTd(?  
assignment 转让；转让书；转让契 yV L >Ie/  
assignment of interest 权益转让 Zm++5b`W/[  
assignment of letters patent and trade mark 专利证书及商标转让 H=WB6~8)  
assignment of property 物业转让；物业转让书 AA ~7"2e  
assignment right 转让权 YKayaI\*  
assignor 转让人 &6Lh>n(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !nsr( 7X2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %t1Z!xv_  
associate member 附属会员 ('BB9#\t  
associated body corporate 相联法人团体 #wvGS%
 
associated company 相联公司；联属公司 O5+Ah%  
associated corporation 相联法团 |d6/
gSiF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *M:p[.=1  
公认会计师公会〔英国〕 Y Kp@n8A  
Association of Futures Exchange Brokers 香港期货经纪协会 6MU;9|&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Pjvb}q=  
association of underwriters 承保人组织 N~`r;E  
assumption of control 接管 |na9I6  
assurance 担保；保险；转易；转易书 V8o, e  
assurance of interest 权益的转易 JW2f 6!b  
at 19XX price 按一九ＸＸ年价格计算 XknNb{. r  
at a discount 按赔价计算；按贴水价格计算；打折扣 g%m-*v*  
at a premium 按溢价计算；按升水价格计算 }> C?Zx*  
at call 通知付款；按通知 ErsJWp  
at constant market price 按固定市价计算 5OOXCtIKf  
at constant price 按固定价格计算 Tb:'M:dM"  
at cost 按成本计算 k@n L(2  
at current market price 按当时市价计算；按现时市价计算 4-'0# a  
at current price 按当时价格计算；按现时价格计算 rXTdhw?+  
at factor cost 按要素成本计算；按生产要素成本计算 G$Fo*;Fl  
at money-of-the-day price 按付款当日价格计算 \fUVWXv  
at or better 按指定或较佳价位〔买卖指令〕 ]eFNR1<OP  
at par 按面值计算；平价 F60m]NUM)c  
at sight 见票即付 X ) =-a  
at the close 按收市盘 AtAu$"ue  
at the opening 按开市盘 c1*^ \  
attestation 见证；见证条款 i{Q,>Rt  
at-the-money option 平价期权 YxU->Wi]G  
attorney 受权人；受托代表人 S4(?=,^-  
attornment 新拥有人承认书 ~WB-WI\  
attributable profit 可归属利润 ~Z#\f5yv@  
attributable share value 可归属股份价值 56NDU>j$  
Auckland Stock Exchange 奥克兰证券交易所 f!GFRMM1  
auction 拍卖 a~-k} G5  
auctioneer 拍卖商 wn<k"6x  
audit 审计；核数 kqC7^x  
Audit Commission 审计署 we*E}U4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] mwz!7Q   
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〕 Yc5) ^v  
audit review 帐目审查 =3;! 5P  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 j \#y  
audited account 审计帐目；经审计的帐目 4Xn-L&0z  
audited annual account 经审计的周年帐目 y{t
M|  
audited balance sheet 经审计的资产负债表 iE{VmHp=  
auditor 核数师；核数主任；审计师 jcxeXp|00  
auditor's certificate 核数师证明书；审计师证明书 poqNiOm4%  
auditor's report 核数师报告；审计师报告 [,z>msEB.  
Aussie bond 澳元债券 y,<\d/YY@  
austerity budget 紧缩预算 `j.-hy>s  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /KO2y0`  
Australia All Ordinaries Index 澳洲所有普通股票指数 F22]4DLHO  
Australian Dollar [AUD] 澳元 x:]_z.5  
Australian Options Market 澳大利亚期权市场 >-`-D=!V  
Australian Securities Commission 澳洲证券事务监察委员会 8}Maj  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c+1<3)Q<  
Australian Stock Exchange 澳大利亚证券交易所 ^7$Q"  
Austrian Schilling [ATS] 奥地利先令 #'y^@90R  
authentication 认证；鉴证 D r6u0rx8  
authority to purchase 委托购买证；委购书 P>*`<$FR  
authorization 认可；核准；授权；授权书 >+ Im:fD  
authorization by direction 指示授权 dJ{'b'#  
authorization by instruction 指令授权 6a{b%e`  
authorization by warrant 令状授权 f kdJgK  
authorization of unit trust 单位信托的认可 cT'<,#^/  
authorized agent 指定代理人 U,~Z2L  
authorized capital 法定资本 a 0qDRB  
authorized clerk 出市员 :YmFQ>e?  
authorized dealer 认可交易商 +C=^,B!,  
authorized financial institution 认可财务机构 l9NE
T  
authorized fund 认可基金 ?NUDHUn_  
authorized fund house 获授权的基金公司；认可基金公司 2wYY0=k2  
authorized institution 认可机构 $-mwr,i  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {
%af  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 59a7%w  
authorized insurer 获授权保险人；获认可承保人 >=L<3W1  
authorized investment 特准投资项目 2&:w_KJ  
authorized person 获授权人 g; ZVoD  
authorized representative 获授权代表 SA-r61  
authorized share capital 法定股本 ~5_>$7L>  
automated quotation system 自动报价系统 :k oXS  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 1Qo2Z;h@  
自动交易系统〔香港期货交易所有限公司〕 Z<[f81hE&  
automatic adjustment mechanism 自动调整机制 roWg~U(S  
automatic adjustment system 自动调整系统 Z E},xU%  
Automatic Clearing House 自动票据交换所 f}zv@6#&  
automatic exchange rates accumulation system 自动化汇率累集系统 FZJ sZeO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (>gHfC>(lq  
automatic teller machine [ATM] 自动柜员机 @ u2P&|:{  
autopay 自动转帐 <0^L L  
available assets 可用资产 w 8oIq*  
available fiscal reserve 现存财政储备 &^b mZj!  
available profit 可用利润 ZS?4<lXF  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7V7iIbi  
average 平均；平均数；海损 pU5t,  
average basic salary 平均基本薪金 bl`vT3  
average consumer expenditure 平均消费开支；一般消费开支 ^CQVqa${]  
average cost 平均成本 8j&LU,  
average cost of land production 增辟土地平均成本 oi/bp#(fa  
average daily turnover 平均每日成交额 pksF|VS  
average daily wage rate 平均每日工资率 Uz; pNWMk  
average expenditure pattern 平均开支模式 sRf?JyB  
average growth rate 平均增长率 HPeN0=7>  
average net fixed assets 固定资产平均净值 *D$Hd">X  
average of relatives 相对价格平均数 HCVMqG!  
average price 平均价格 N'e3<  
average propensity to consume 平均消费倾向；一般消费倾向 `F TA{ba  
average propensity to save 平均储蓄倾向；一般储蓄倾向 zD}2Zh]  
average rate 平均率 #MI4 `FZ  
average revenue 平均收入；平均收益 Ok6c E  
average stock 平均库存；平均存货 "yc_*R(pU  
average yearly rent 平均年租 j692M.A  
avoidance of double taxation 避免双重课税 _^"0"<,  
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 W|aFEY  
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