一些有用的会计术语(也不知道发的地方对不对)A

A: 9 f+7vC
A  
A share Ａ股；甲类股份 XRin~wz|S  
abatement of tax 减税；减扣免税额 EaL+}/q&  
ABN AMRO Bank N.V. 荷兰银行 P0<uF`87  
above-the-line expenditure 线上项目支出；经常预算支出 81g0oVv
 
above-the-line receipt 线上项目收入；经常预算收入 vsR&1hs  
ABSA Asia Limited 南非联合亚洲有限公司 {)xrg s
B  
absolute change 绝对数值变更 > [7vXm4  
absolute expenditure 实际开支 3EdPKM j&  
absolute guideline figure 绝对准则数字 :eO0{JN4T  
absolute interest 绝对权益 nQC[[G*x  
absolute order of discharge 绝对破产解除令 o!d0  
absolute profit margin 绝对利润幅度 rkp0ej2-  
absolute value 实值；绝对值 Su^Z{ Ud`  
absolutely vested interest 绝对既得权益 3e:y?hpeL  
absorbed cost 已吸收成本；已分摊成本 i[lH@fJm_  
absorption 吸收；分摊；合并 O%{>Zo_<  
absorption rate 吸收率；摊配率；分摊率 ],m-,K  
ACB Finance Limited 亚洲商业财务有限公司 eSf:[^  
acceptable form of reciprocity 合理的互惠条件 {^iV<>J  
acceptable rate 适当利率；适当汇率 )/w2]d/9  
acceptance agreement 承兑协议 dY^~^<{Lj  
acceptance for honour 参加承兑 MDt4KD+bZ  
acceptor 承兑人；接受人；受票人 .d,Zx  
acceptor for honour 参加承兑人 >n62csO  
accident insurance 意外保险 p`0Tpgi  
Accident Insurance Association of Hong Kong 香港意外保险公会 B7C6Mau  
accident insurance scheme 意外保险计划 co|0s+%PBq  
accident year basis 意外年度基准
N11am  
accommodation 通融；贷款 \zU R9h  
accommodation bill 通融票据；空头票据 ,.B8hr@H6-  
accommodation party 汇票代发人 cQ%HwYn  
account balance 帐户余额；帐户结余 v4Gk
f  
account book 帐簿 uR[i9%=8L(  
account collected in advance 预收款项 R7>@-EG  
account current book 往来帐簿 p-_j0zv  
account of after-acquired property 事后取得的财产报告 TY}?>t+  
account of defaulter 拖欠帐目 lRq!|.C  
account payable 应付帐款 7[PXZT
  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 rL
/+`H  
account receivable 应收帐款 9:WKG'E8a  
account receivable report 应收帐款报表 Ig2VJs;  
account statement 结单；帐单；会计财务报表 [;bLlS,  
account title 帐户名称；会计科目 12E"6E)
 
accountant's report 会计师报告 }K\_N]#6n  
Accountant's Report Rules 会计师报告规则 u-$AFSt  
accounting and auditing procedure 会计与审计程序；会计与核数程序 IG\\RYr  
Accounting Arrangements 《会计安排》 /e,lD)  
accounting basis 会计基础 Hqk2W*UTl  
accounting by Official Receiver 破产管理署署长呈交的帐目 )sr]}S0  
Accounting Circular 《会计通告》 Qy%/+9L  
accounting class 会计类别 I&9B^fF6  
accounting date 记帐日期；会计结算日期 l;fH5z  
accounting for money 款项核算 %]` WsG  
Accounting Officer 会计主任 '_%Jw:4k  
accounting period 会计报告期；会计期 1Ppzch7  
accounting policy 会计政策；会计方针 K`sm  
accounting practice 会计惯例 '
=kX   
accounting principle 会计准则 :0l(Ll KD  
accounting record 会计记录 ))vwofkw4  
accounting report 会计报告 l%O-c}X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3`y:W9!u  
Accounting Society of China 中国会计学会 A{k@V!A%  
accounting statement 会计报表 {u5@Yp  
accounting system 会计制度；会计系统 ? "gy`oCv  
accounting transaction 会计事项；帐务交易 6r`g+Js/  
accounting treatment 会计处理 6)8']f  
accounting year 会计年度 +}!eAMQ  
accretion 增值；添加 8MdKH7  
accrual 应计项目；应累算数目 c}lgWu~  
accrual basis 应计制；权责发生制 >X]<s^  
accrual basis accounting 应计制会计；权责发生制会计 s
?G@k}{  
accrue 应累算；应计 , /pE*Yk  
accrued benefit 应累算利益 bP[/  
accrued charges 应计费用 gDrqs>8  
accrued cumulative preference share dividend 应累算的累积优先股股息 Us<lWEX;k  
accrued expenses 应累算费用 D'X'h}+2  
accrued interest payable 应付利息；应计未付利息 y\:2Re/*Jt  
accrued interest receivable 应收利息；应计未收利息 {XAKf_Cg  
accrued right 累算权益 H0S7k`.  
accruing profit 应累算的利润 VQCPgs  
accumulated fiscal reserve 累积财政储备 f55Ev<oOa  
accumulated profit 累积利润；滚存溢利 #'[ f^xgJ  
accumulated reserve 累积储备 q:'(1y~  
accumulation of surplus income 累积收益盈余 #KwF
rlZ  
acquired assets 既得资产 9o6y7hEQy  
acquisition 收购；购置；取得 *e R$
  
acquisition cost 购置成本 Ny#%7%(  
acquisition expenses 购置费用 Qj~0vx!  
acquisition of 100% interest 收购全部股权 `i}\k  
acquisition of control 取得控制权 Mm5l>D'c  
acquisition of fixed assets 购置固定资产 *VpQ("  
acquisition of shell “买壳” X*sF-T$.  
acquisition price 收购价 fAK  
act of God 天灾 ?'%&2M zM  
acting partner 执事合伙人 !(]|!F[m  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W{`;][  
active partner 积极参与的合伙人 ;pNfdII(  
active trading 交投活跃 (- uk[["3  
actual circulation 实际流通 a36<S0R  
actual cost 实际成本 9:Y\D.
M  
actual expenditure 实际开支；实际支出 5]{YERa'  
actual income 实际入息；实际收入；实际收益 C'Ymz`iQ  
actual market 现货市场 `:2C9,Xu  
actual price 现货价；实际价格 ~ M"[FYw[  
actual profit 实际利润 +$9w[ARN+  
actual quotation 实盘；实际价位；实际报价 P>H'od  
actual year basis 按实际年度计算 Av'H(qB\K  
actuals 实货 Zqao4  
actuarial investigation 精算调查 ecb[m2z  
actuarial principle 精算原则 uGv+c.~[j  
actuarial report 精算师报告 1+^c
3Dd`  
Actuarial Society of Hong Kong 香港精算学会 mb#)w`<  
actuarial valuation 精算师估值 Yv{AoL~  
actuary 精算师 6l=n&YO  
ad referendum agreement 暂定协议；有待覆核的协定 :KFhryN  
ad valorem duty 从价税；按值征税 4]cOTXk9C  
ad valorem duty system 从价税制 3K'3Xp@A  
ad valorem fee 从价费 T]:5y_4?[  
ad valorem tariff 从价关税 `s+qz  
additional allowance 额外免税额 6x{B  
additional amount for unexpired risk 未过期风险的额外款额 dO=<3W  
additional assessable profit 补加应评税利润 SSzOz-&GA  
additional assessment 补加评税 $R^"~|m3M  
additional commitment 额外承担 h1BdASn_  
additional commitment vote 额外承担拨款 H=dj\Br`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 /f#sg7)  
additional dependent parent allowance 供养父母额外免税额 NzEuiI}  
additional provision 额外拨款 }b-?Dm_H  
additional stamp duty 附加印花税 [~J4:yDd=  
additional tax 补加税罚款；补加税款 N9i>81tY  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d&fENnt?h  
adjudged bankrupt 被裁定破产 .{Xi&[jw  
adjudicated bankrupt 裁定破产人 k~?@~xm,R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @a~K#Bvlm  
adjudication of bankruptcy 裁定破产；宣告破产 f_ ::?  
adjudication of insolvency 裁定无力偿还债务 -Ju!2by  
adjusted actual 经调整的实数；调整后的实数 xGA%/dy,;  
adjusted current assets 经调整的流动资产；调整后的流动资产 -0W;b"]+A  
adjusted figure 经调整的数字；调整后的数额 29E^]IL?  
adjusted liabilities 经调整的负债；调整后的负债 CV`  I.  
adjusted loss 经调整的亏损；调整后的亏损 {d/k0H  
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 'd28YjtoX  
adjusted profit 经调整的利润；调整后的利润 rlds-j''  
adjusted surplus 经调整的盈余额；调整后的盈余额 $FAl9  
adjusted value 经调整的价值；调整后的价值 {u:DC4eut  
adjustment 调整；修订；理算〔保险〕 hGpaHY>My  
adjustment centre 调剂中心 A_[65'*b  
adjustment lag 调整过程的时间差距；调整时差 =.uE(L`]NA  
adjustment mechanism 调整机制 }NUP[%
  
adjustment of loss 亏损调整 ThHK1{87X}  
adjustment process 调整过程；调整程序 M]&9Kg3  
adjustment range 调整幅度 <mpkkCl,  
administered exchange rate 受管制汇率 ;xb:{?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 EZ$m4:{e  
administration expenses 行政费用 k`N)-`O7  
administration fee 手续费；行政费 eX=W+&lj  
administration in bankruptcy 破产管理 AttDD{Ta  
administration order 遗产管理令 Q%85,L^U  
administrator 管理人；遗产管理人 fQv^=DI#  
administrator of the estate 遗产管理人 4WNWn#M  
admission of debt 债项承认书 $,R|$0B7  
admission of proof 接纳债权证明 O=yUAAD$  
advance 放贷款项；垫付款项；预支款项；预付款项 Ly^r8I  
advance account 暂支帐目；预付款帐户 z-()7WY  
advance compensation 预付补偿金 k:c)|2  
advance from shareholder 股东垫款 d9E:LZy  
advance pending reimbursement 预支以待日后付还 YS;Ql\4  
advanced economy 先进经济体系 gHTo|2 Q{  
advancement 预付；预付财产 YpAjZQZ,  
advances warrant 垫款令 _G`kj{J  
advancing 贷出 (_d^iZyf  
adverse balance 逆差 /N~.,vf  
adverse exchange 逆汇 :#+VH_%N  
advertisement addressed to shareholders 在报章刊登的致股东通告 fSSDOH!U,  
advice for collection 托收通知书 W#ev  
advice of drawing 提款通知书；汇票通知书 VPf=LSxJe  
advice of payment 付款通知 HQ]g{JVld\  
Advisory Committee [Securities and Futures Commission] "6.kZ$`%  
谘询委员会〔证券及期货事务监察委员会〕 dfk=%lZYd9  
Advisory Committee on Diversification 经济多元化谘询委员会 R7vO,kZ6Q  
affidavit 誓章；遗产申报誓章 )4DF9JpD  
affidavit of no receipt 述明无收款的誓章 /Wt<[g#  
affiliate 联号；联营公司；附属公司 A_CK,S*\,&  
affiliated company 附属公司；联号；联营公司 Iz V
tiX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 c$>Tfa'H  
affordability 负担能力 G6L'RP  
African Development Bank [AfDB] 非洲开发银行  aj1Zi3h  
after-acquired property 事后取得的财产 5*~G7/hT  
after-hours dealing 市后交易 ,%Dn}mWu  
after-tax profit 税后盈利；税后利润；税后溢利 )Wgh5C`  
agency agreement 代理协议 j134iVF%  
agency expenses 代理机构的开支 JEj.D=@[  
agency fee 代理费 @<l7"y;\  
Agency Law 《代理法》 }O8$?7j(  
agent 代理人；承销人 /-1[}h%U'  
agent of company 公司代理人 hv8V=Z'Q  
agent's fee 代理人费；经纪费 WOquG  
aggregate 总计；总数；总体数字 RHeql*`  
aggregate amount 总款额；总额 _},u[+  
aggregate assets and liabilities 总体资产与负债 ]M#_o]  
aggregate at constant price 按固定价格计算的总体数字 `O*+%/(  
aggregate demand 总需求 yyG:Kl  
aggregate gross position 总持仓量 G9d@vu  
aggregate limit 总限额 .%.J Q  
aggregate of salaries tax 合计薪俸税 iE>T5XV8$B  
aggregate performance 总体表现；总体业绩 tK0?9M.)  
aggregate supply 总体供应 |s=)*DZv  
aggregate surplus 总盈余 [$f  
aggregate total 整体总额 1^$ vmULj  
aggregate value 总值；合计价值 r6JdF!\d  
aggregated basis 合计基准 tKu'Q;J  
aggregated net chargeable income 合计应课税入息实额 <$/'iRtRzW  
aggregation 合并计算；合计；总和 /djr_T  
aggregation of incomes of husband and wife 夫妇入息合并计算 j#zUO&Q@  
aggregation of property 财产的总和 dy`K5lC@  
agio 差价；贴水 ]|'Mf;  
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+ k5Bk'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment yKgA"NaM  
《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》 {p-&8-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^pIT,|myY7  
《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》 Xb.WI\Eh  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w7s+6,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 kg1z"EE  
agreement for a settlement 授产协议 @.@O#  
agreement for assignment 转让协议 [ lW~v:W  
agreement for sale 售卖协议；买卖协议 $QN}2lJ>  
agreement for sale and purchase 买卖协议 cl/}PmYIZ  
agreement for the payment of interest 支付利息协议 r< sx On  
agreement for the repayment of money 还款协议 Dz3=k
sXZ  
agreement of reinsurance 再保险协议 @WEDXB  
Agricultural Bank of China 中国农业银行 IXc"gO  
air passenger departure tax 飞机乘客离境税 [AA'Ko  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *`7cvt5]IM  
airport tax 机场税 %dw@;IZ#8{  
alcohol duty 酒精税 $GB/}$fd&  
alienation 让与；让渡；转让 +a0q?$\  
alimony 生活费；赡养费 7
&-B6Y4  
All Ordinaries Index [AOI] 所有普通股指数 G&y< lh
 
all risks 全险；综合险 +O8rjVg)  
All Sales Record for Stock Market 《股票市场成交报告》 `2
.[
8%6  
Allied Capital Resources Limited 新联财务有限公司 krnxM7y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 S&^i*R4]  
allocation letter 拨款信件 Xz4T_-X8d  
allocation of fund 分配款项；预留款项 E>NRC\^@  
allocation of profit 利润分配；溢利分配 B"P-h^oiV  
allocation warrant 拨款令 %a$ l%8j&  
allotment 分配；配股 DSf  
allotment notice 股份配售通知；配股通知 K*NCIIDh  
allotment of shares 股份分配 s"gNHp.oF  
allowable 可获宽免；免税的 mW-4  
allowable business loss 可扣除的营业亏损 u?,M`w0'  
allowable expenses 可扣税的支出 OTwIR<_B+  
allowance 免税额；津贴；备抵；准备金 C3>&O?7J*7  
allowance for debts 债项的免税额 js^+{~
 
allowance for depreciation by wear and tear 耗损折旧免税额 K8,Q^!5]"  
allowance for funeral expenses 殡殓费的免税额 =n7QLQU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :|%k*z  
allowance for repairs and outgoings 修葺及支出方面的免税额 %zsY=qT  
allowance to debtor 给债务人的津贴 ,}?x
!3  
alteration of capital 资本更改 c%tb6@C  
alternate trustee 候补受托人 %s&l^&
ux  
amalgamation 合并 u]RI,3Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xL&M8:  
ambit of charges 征税范围；收费范围 dX^ ^ @7  
amended valuation 经修订的估值 (]ToBju  
American Commodities Exchange 美国商品交易所 kn9ul3c  
American Express Bank Limited 美国运通银行 )jc`_{PQg  
American Stock Exchange 美国证券交易所 ->_rSjnM{  
amortization 摊销 *ETSx{)8  
amount due from banks 存放银行同业的款项 ))ArM-02  
amount due from banks abroad 存放海外银行同业的款项 {^(h*zxn  
amount due from holding companies 控股公司欠款 t`%Xxxu  
amount due from local banks 存放本港银行同业的款项 3}hJ`xQ  
amount due to banks 银行同业的存款 Fp=O:]  
amount due to banks abroad 海外银行同业的存款 !79eF)  
amount due to holding companies 控股公司存款 
CvkZ<i){  
amount due to local banks 本港银行同业的存款 U4s)3jDw  
amount due to outport banks 外埠银行同业的存款 0KT^V R  
amount for note issue 发行纸币的款额 (t[sSl  
amount of bond 担保契据的款额 Pnl+.?  
amount of consideration 代价款额 xs?Ska,N  
amount of contribution 供款数额 Qze.1h  
amount of indebtedness 负债款额 3&`LVhx  
amount of principal of the loan 贷款本金额 fD:BKJQ  
amount of rates chargeable 应征差饷数额 -?%81 z.Qq  
amount of share capital 股本额 d0U-:S-  
amount of sums assured 承保款额 !DU4iq_.  
amount of variation 变动幅度 r8%"#<]/  
amount of vote 拨款数额 WtS5i7:<Y  
amount payable 应付款额 ;8Qx~:c  
amount receivable 应收款额 \P~h0zg?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \%BII>VS  
analysis 分析 }o,-@R~  
ancillary risk 附属风险 ,9~=yC  
annual account 周年帐目；周年帐目报表；年度决算；年结 e2F{}N  
annual accounting date 年结日期 b';oFUU>Q  
annual allowance 每年免税额；年积金；年度津贴；年津 6~b)Hc/  
annual balance 年度余额 ^GL>xlZ(  
annual disposable income 每年可动用收入 sx1w5rj.Y0  
annual estimates 周年预算 4 x|yzUx  
annual fee 年费 1RHFWK5Si  
annual general meeting 周年大会 ?q{HS&k  
annual growth rate 年增率；每年增长率 XiW~? *Z  
annual long-term supplement 长期个案每年补助金 X\Gbs=sf6  
annual pensionable emolument 可供计算退休金的年薪 -}x( MZ  
annual report 年报 GUDz>(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ! mb<z^>5  
annual return 周年报表；周年申报表；每年报税表格 ^jYE4gHM  
Annual Return Rules 《周年报表规则》 Q
 h~  
annual review of consumer prices 每年消费物价回顾 cZR9rnZT  
annual roll-forward basis 逐年延展方式 , ;$SRQ.  
annual salary 年薪 @h=r;N#/`P  
annual statement 年度报表；年度决算表 i U"2uLgb  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +Hd'*'c  
annuitant 年金受益人 ?Z(xu~^/  
annuity 年金 >}H3V]  
annuity contract 年金合约 BZP{{  
annuity on human life 人寿年金 Ht4A   
antecedent debt 先前的债项 P!xN]or]u  
ante-dated cheque 倒填日期支票 Wd>gOE  
anticipated expenditure 预期开支 SPu+t3  
anticipated net profit 预期纯利 eHE?#r16Z  
anticipated revenue 预期收入 XP%/*a
m  
anti-inflation measure 反通货膨胀措施 IoKN.#;^  
anti-inflationary stance 反通货膨胀立场 _jWGwO  
apparent deficit 表面赤字
taBCE?{  
apparent financial solvency 表面偿债能力 ihp>cl?  
apparent partner 表面合伙人 /< -+*79G  
application for personal assessment 个人入息课税申请书 M!4}B  
application of fund 资金应用 i+@t_pxc  
application to release as liquidator and to destruct the books of accounts and documents D;! aix3  
申请免除清盘人职务及毁灭帐簿与文件 O&g$dK!Rad  
appointed actuary 委任精算师 &"6%D|Z0  
appointed auditor 委任核数师；委任审计师 +bdjZD3  
appointed trustee 委任的受托人 L)"E_  
appointer 委任人 JRr'81\  
apportioned pro rata 按比例分摊 h?7@]&VJ  
apportionment 分配；分摊 NTV@
,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 01w}8a(  
apportionment formula 分摊方程式 4{6XZ_J1  
apportionment of estate duty 遗产税的分摊 nnZM{<!hF  
appraisal 估价；评估 H:
 rrY  
appreciable growth 可观增长 9v3%a3  
appreciable impact 显着影响 bIy:~z5   
appreciable increase 可观增长 _z6" C8W  
appreciation 增值；升值 wOV}<.W  
appreciation against other currencies 相对其他货币升值 68QA%m'J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6Eu"T9(  
appreciation tax 增值税 W[B;;"ro  
appropriation 拨款；拨用；拨付 9s2N!bx  
appropriation account 拨款帐目 `xsU'Wd^<  
Appropriation Bill 拨款法案 *pSD[E>SU  
appropriation-in-aid system 补助拨款办法 AQgagE^  
approved assets 核准资产 ydMfV-  
approved basket stock 认可一篮子证券 Nhrh>x[wJ  
approved budget 核准预算 hZtJ
LY  
approved charitable donation 认可慈善捐款 ,V`[;~49  
approved charitable institution 认可慈善机构 G[lNgVbU@  
approved currency 核准货币；认可货币 C^ 1;r9  
approved estimates 核准预算 dQ-:]T (  
approved estimates of expenditure 核准开支预算 |Ye%HpTTv  
approved overseas insurer 核准海外保险人 |5g1D^b]s^  
approved overseas trust company 核准海外信托公司 x.%x|6G*  
approved pooled investment fund 核准汇集投资基金 +Z/aB*aVa^  
approved provident fund scheme 认可公积金计划 iM_Zn!|@\  
approved provision 核准拨款 PzH#tG&.j  
approved redeemable share 核准可赎回股份 mvXIh";  
approved regional stock 认可地区性证券 t|]2\6acuc  
approved retirement scheme 认可退休金计划 D<J,3(Yu  
approved subordinated loan 核准附属贷款 $.KDnl^  
arbitrage 套戥；套汇；套利 tdi^e;:?  
arbitrageur 套戥者；套汇者 n-x%<j(Xf  
arbitrary amount 临时款项 7-j=he/  
arrangement 措施；安排；协定 v%8S:3  
arrears 欠款 ZIp"X  
arrears of pay 欠付薪酬 z;1qYW[-A  
arrears of revenue 逾期未收税款；逾期未收的帐项 8)V6yKGO  
articles of association 组织章程；组织细则；组织章程细则 ss'`[QhR2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 js F96X{  
ascertainment of profit 确定利润 ^"{txd?6  
"Asia Clear" “亚洲结算系统” j-(k`w\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zC|y"PTw  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (aX6jdvo  
Asian Development Fund [ADF] 亚洲发展基金 xB|?}uS-  
Asian dollar bond 亚洲美元债券 Uu(FFd~3  
Asian dollar market 亚洲美元市场 "zx4k8  
Asian dollar rate 亚洲美元利率 hngdeGa  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 M?.[Rr-uw  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &uLC{Ik}  
asked price 沽盘；喊价；索价；卖方报价 '[`pU>9  
assessable income 应评税入息 fl*>m,  
assessable loss 应评税亏损 MD,+>kh  
assessable profit 应评税利润 R}0xWPt9G  
assessable value 应评税值 ;Y%.m3  
assessed profit 估定利润 tWa_-Un3  
assessed value 经评估价值 <?Y.w1  
assessment 评税；评定；估价；评税单 {Ax{N  
assessment number 评税编号；估价编号 ;To][J  
assessment of additional tax 补加税评税 s\io9'Ec  
assessment of performance 业绩评估；实绩评价 57rH`UFXH  
Assessor 评税主任 ]}A3Pm- t*  
asset price bubbles 资产价格泡沫 ES9|e
o6  
asset-backed securities 具资产保证的证券 W?2Z31;7  
assets accretion 资产增值 /2fQM_ ,P  
assets and liabilities 资产与负债 MB!$s_~o#L  
assets betterment statement 资产递增表；资产改进表 <,huajQs  
assets lending 实物放款；有抵押贷款 ,%U'>F?  
assets of the company passing on the death 死者去世时转移的公司资产 ,_!MI+o0  
assets pledged as security for liabilities 用作负债抵押的资产 3-U@==:T  
assets portfolio 资产投资组合 sHf.xc  
assets price 资产价格 e!p?~70  
assets quality 资产质素 HK4 *+  
assets realization 资产变现 0})mCVBY  
assets refinancing arrangement 资产再集资安排 s*UO!bHa  
assets securitization 资产证券化 uBA84r%{QQ  
assets situated outside Hong Kong 在香港以外地方的资产 f+>g_Q  
assets stripping 削减资产；拆卖资产 lAAs/  
assets value 资产值 3!2TE-  
assignee 承让人 &pEr;:E  
assignment 转让；转让书；转让契 H
iPd|D  
assignment of interest 权益转让 HN~  
assignment of letters patent and trade mark 专利证书及商标转让 &'A8R;b}-?  
assignment of property 物业转让；物业转让书 +X4/l"|  
assignment right 转让权 m6YDyQC  
assignor 转让人 obtXtqew  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 xq\A TON  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f,WAl\  
associate member 附属会员 Oq4J$/%  
associated body corporate 相联法人团体 nEbJ,#>Z  
associated company 相联公司；联属公司 a_amO<!   
associated corporation 相联法团 g4NbzU[I  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6U[bAp  
公认会计师公会〔英国〕 KQ2jeJ/pj  
Association of Futures Exchange Brokers 香港期货经纪协会 ~"8)9&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >'e(|P4  
association of underwriters 承保人组织 kzXmiBL<9  
assumption of control 接管 5$Da\?Fpn  
assurance 担保；保险；转易；转易书 q}MPl2  
assurance of interest 权益的转易 ]}HuK#  
at 19XX price 按一九ＸＸ年价格计算 5@
< D6>6  
at a discount 按赔价计算；按贴水价格计算；打折扣 6ujePi <U  
at a premium 按溢价计算；按升水价格计算 #P5tTCM  
at call 通知付款；按通知 !/wR[`s9w  
at constant market price 按固定市价计算 7FvtWE*  
at constant price 按固定价格计算 ar[*!:!  
at cost 按成本计算 =6^phZ(  
at current market price 按当时市价计算；按现时市价计算 3e7P w`gLl  
at current price 按当时价格计算；按现时价格计算 \&.]!!Q  
at factor cost 按要素成本计算；按生产要素成本计算 1k?k{Ri  
at money-of-the-day price 按付款当日价格计算 iES?}K/q  
at or better 按指定或较佳价位〔买卖指令〕 iU9>qJ]  
at par 按面值计算；平价 GEQ3r'B|  
at sight 见票即付 $9Asr07  
at the close 按收市盘 e QGhX(  
at the opening 按开市盘 t%Hy#z1W_  
attestation 见证；见证条款 \SQwIM  
at-the-money option 平价期权 (OT&:WwW  
attorney 受权人；受托代表人 z
cE[wM  
attornment 新拥有人承认书 GMJ</xG
  
attributable profit 可归属利润 p7eRAQ\'  
attributable share value 可归属股份价值 e9@7GaL`"S  
Auckland Stock Exchange 奥克兰证券交易所 ?
/ Cl  
auction 拍卖 3gNVnmZG  
auctioneer 拍卖商 ,+hH|$  
audit 审计；核数 K3On8  
Audit Commission 审计署 G~fM!F0   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uIb,n5  
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〕 M qG`P  
audit review 帐目审查 c037#&Q%#  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )%D>U  
audited account 审计帐目；经审计的帐目 |)WN%#v  
audited annual account 经审计的周年帐目 76j5  
audited balance sheet 经审计的资产负债表 FatLc|[  
auditor 核数师；核数主任；审计师 (S=RFd  
auditor's certificate 核数师证明书；审计师证明书 0Z<&M|G  
auditor's report 核数师报告；审计师报告 y8|?J\eRy  
Aussie bond 澳元债券 $2lPUQZ<5  
austerity budget 紧缩预算 Uf<hzP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {B,r  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]v,>!~8r  
Australian Dollar [AUD] 澳元 }vspjplk^  
Australian Options Market 澳大利亚期权市场 %jnSJjcq  
Australian Securities Commission 澳洲证券事务监察委员会 csNB \  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;Uv/#"r  
Australian Stock Exchange 澳大利亚证券交易所 yo@S.7[/  
Austrian Schilling [ATS] 奥地利先令 U-0A}@N  
authentication 认证；鉴证 }Rx`
uRx\  
authority to purchase 委托购买证；委购书 Ln C5"
 
authorization 认可；核准；授权；授权书 %?WR9}KU0  
authorization by direction 指示授权 F,'rW:{HMt  
authorization by instruction 指令授权 1@L|EFa  
authorization by warrant 令状授权 :d,]BB  
authorization of unit trust 单位信托的认可 :^[HDI-[2  
authorized agent 指定代理人 Kfl#78$d  
authorized capital 法定资本 G.[,P~yy.  
authorized clerk 出市员 Fo@cz"%  
authorized dealer 认可交易商 _0: }"!Gq  
authorized financial institution 认可财务机构 S#wy+*  
authorized fund 认可基金 / Hg/)  
authorized fund house 获授权的基金公司；认可基金公司 M)v4>Rw+  
authorized institution 认可机构 G3
78,H  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %=GF  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t/`~(0F  
authorized insurer 获授权保险人；获认可承保人 &)y$XsSMW  
authorized investment 特准投资项目 4UV<Q*B\F  
authorized person 获授权人 )%T<Mw2u  
authorized representative 获授权代表 M7JQw/,xs  
authorized share capital 法定股本 KqNbIw*sR  
automated quotation system 自动报价系统 ]1k"'XG4,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] jQIb :\0#  
自动交易系统〔香港期货交易所有限公司〕 zIE{U  
automatic adjustment mechanism 自动调整机制 TC$)::C1  
automatic adjustment system 自动调整系统 U1!#TD)@  
Automatic Clearing House 自动票据交换所 <yq kJ  
automatic exchange rates accumulation system 自动化汇率累集系统 ]`,jaD  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 IVblSiFF  
automatic teller machine [ATM] 自动柜员机 2V6kCy@V  
autopay 自动转帐 2S^:fm}  
available assets 可用资产 rrL gBeQa  
available fiscal reserve 现存财政储备 8\H*Z2yF+  
available profit 可用利润 9KgGK cy%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Gi=s|vt  
average 平均；平均数；海损 +thkx$o  
average basic salary 平均基本薪金 dr~6}S#  
average consumer expenditure 平均消费开支；一般消费开支 !/;/ X\d  
average cost 平均成本 &?)? w-$p  
average cost of land production 增辟土地平均成本 Z|k>)pv@  
average daily turnover 平均每日成交额 t5"g9`AL  
average daily wage rate 平均每日工资率 UG5AFZ\  
average expenditure pattern 平均开支模式 "ytPS~  
average growth rate 平均增长率 m:  
average net fixed assets 固定资产平均净值 T1YCld  
average of relatives 相对价格平均数 m2|%AD  
average price 平均价格
6 J B"qd  
average propensity to consume 平均消费倾向；一般消费倾向 &uMx*TTY  
average propensity to save 平均储蓄倾向；一般储蓄倾向 d)yu`U  
average rate 平均率 iXsX@ S^F  
average revenue 平均收入；平均收益 6";ew:Ih^  
average stock 平均库存；平均存货 !Yi2g-(  
average yearly rent 平均年租 ?Xq"Q^o4#e  
avoidance of double taxation 避免双重课税 |DBj<|SX  
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 |@*3 nb8  
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