一些有用的会计术语(也不知道发的地方对不对)A

A: "<uaG?:  
A share Ａ股；甲类股份 huFT_z_;;  
abatement of tax 减税；减扣免税额 $51M'Qu  
ABN AMRO Bank N.V. 荷兰银行 CZ"~N`  
above-the-line expenditure 线上项目支出；经常预算支出 ?,
uTH 4  
above-the-line receipt 线上项目收入；经常预算收入 _
L 5<  
ABSA Asia Limited 南非联合亚洲有限公司 yW5/Y02  
absolute change 绝对数值变更 f.8Jp<S2K  
absolute expenditure 实际开支 mW~t/$Y$  
absolute guideline figure 绝对准则数字 5SPhdpIg@[  
absolute interest 绝对权益 =<Q_&_.60  
absolute order of discharge 绝对破产解除令 7Mq4$|qhD  
absolute profit margin 绝对利润幅度 q)vdDdRe_  
absolute value 实值；绝对值 zmd,uhNc:  
absolutely vested interest 绝对既得权益 )a"rj5~-  
absorbed cost 已吸收成本；已分摊成本 .XDY1~w0  
absorption 吸收；分摊；合并 U$jw8I'.  
absorption rate 吸收率；摊配率；分摊率 afrU>#+"  
ACB Finance Limited 亚洲商业财务有限公司 M &`ZF  
acceptable form of reciprocity 合理的互惠条件 eD5:0;X2  
acceptable rate 适当利率；适当汇率 ,p2BB"^_i  
acceptance agreement 承兑协议 ,ab_u@  
acceptance for honour 参加承兑 W[Kv Qt3%  
acceptor 承兑人；接受人；受票人 )c|S)iJ7=z  
acceptor for honour 参加承兑人 !-%fCg(B  
accident insurance 意外保险 I3sH8/*  
Accident Insurance Association of Hong Kong 香港意外保险公会 b-4gHW
 
accident insurance scheme 意外保险计划 7OuzQzhcK  
accident year basis 意外年度基准 k\->uSU9  
accommodation 通融；贷款 V6l~Aj}/  
accommodation bill 通融票据；空头票据 :'1UX <&B  
accommodation party 汇票代发人  +6paM  
account balance 帐户余额；帐户结余 -+MGs]),  
account book 帐簿 XfY~q~f8  
account collected in advance 预收款项 EC9D.afy&  
account current book 往来帐簿 X 'D~#r  
account of after-acquired property 事后取得的财产报告 "9F]Wv/  
account of defaulter 拖欠帐目 &q~**^;'  
account payable 应付帐款 6G2s^P1Dl@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ip c2Qsa  
account receivable 应收帐款 /tIR}qK  
account receivable report 应收帐款报表 nADt8  
account statement 结单；帐单；会计财务报表 ]j.=zQP?'  
account title 帐户名称；会计科目 j{}-zQ]n  
accountant's report 会计师报告 { a2Y7\C/  
Accountant's Report Rules 会计师报告规则 4cZig\mE;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7C~qAI6Eg  
Accounting Arrangements 《会计安排》 fDe4 [QQ8  
accounting basis 会计基础 55lL aus  
accounting by Official Receiver 破产管理署署长呈交的帐目 CbPCj.MH  
Accounting Circular 《会计通告》 0LI:R'P+P[  
accounting class 会计类别 5gP<+S#>T  
accounting date 记帐日期；会计结算日期 X( Q*(_  
accounting for money 款项核算 %1f, 8BM  
Accounting Officer 会计主任 [t)omPy<c  
accounting period 会计报告期；会计期 W5'07N^  
accounting policy 会计政策；会计方针 iV+'p->/  
accounting practice 会计惯例 RSL%<  
accounting principle 会计准则 $BIQ#T>qK  
accounting record 会计记录 W?+U%bIZ9  
accounting report 会计报告 OPm
?kr  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g7*"*%v 2  
Accounting Society of China 中国会计学会 38Rod]\E  
accounting statement 会计报表 $7Sbz&)y3  
accounting system 会计制度；会计系统 #bRr|`  
accounting transaction 会计事项；帐务交易 ;VQFz&Q$u  
accounting treatment 会计处理 JiF
y.Pf  
accounting year 会计年度 Eu%19s;u  
accretion 增值；添加 oL?[9aww  
accrual 应计项目；应累算数目 Cjvgf.>$  
accrual basis 应计制；权责发生制 $lJu2omi1  
accrual basis accounting 应计制会计；权责发生制会计 agQ5%t#  
accrue 应累算；应计 -Vj'QqZ  
accrued benefit 应累算利益 9a.r(W[9  
accrued charges 应计费用 L|sWSrqd  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ub1?dk  
accrued expenses 应累算费用 *7L*:g  
accrued interest payable 应付利息；应计未付利息 /D9FjOP  
accrued interest receivable 应收利息；应计未收利息 OBF3)L]  
accrued right 累算权益 }h+_kRQ  
accruing profit 应累算的利润 w8~J5XS  
accumulated fiscal reserve 累积财政储备 g4n&k  
accumulated profit 累积利润；滚存溢利 sy^k:y?  
accumulated reserve 累积储备 s3G\L<~mB  
accumulation of surplus income 累积收益盈余 @ mzf(Aq  
acquired assets 既得资产 .3;bUJ1  
acquisition 收购；购置；取得 HSt|Ua.c/h  
acquisition cost 购置成本 kBPFk t2  
acquisition expenses 购置费用 R=D\VIu,Z  
acquisition of 100% interest 收购全部股权 'WqSHb7  
acquisition of control 取得控制权 to0tH^pD  
acquisition of fixed assets 购置固定资产 %9_wDfw~  
acquisition of shell “买壳” 0 O{Y Vk`  
acquisition price 收购价 !;Mh5*-  
act of God 天灾 ?nm:e.S+?  
acting partner 执事合伙人 !U02>X   
active market 买卖活跃的市场；交投畅旺的市场；旺市 
KR  
active partner 积极参与的合伙人 Kd_WN;l  
active trading 交投活跃 )G(6=l*  
actual circulation 实际流通 YK# QH"}  
actual cost 实际成本 #=WDJT:  
actual expenditure 实际开支；实际支出 +MQvq\%tG  
actual income 实际入息；实际收入；实际收益 7f4R5
c  
actual market 现货市场 q.(p.uD  
actual price 现货价；实际价格 NJYx.TL  
actual profit 实际利润 uO$ujbWZ  
actual quotation 实盘；实际价位；实际报价 qZ!1>`B  
actual year basis 按实际年度计算 \!UNale  
actuals 实货 Y^)VHE]  
actuarial investigation 精算调查 &77]h%B>  
actuarial principle 精算原则 (xU+Y1*g"%  
actuarial report 精算师报告 {Y5h*BD>  
Actuarial Society of Hong Kong 香港精算学会 _ Ko
0  
actuarial valuation 精算师估值  FNZB M  
actuary 精算师 Tb-`0^y&X1  
ad referendum agreement 暂定协议；有待覆核的协定 'e6W$?z  
ad valorem duty 从价税；按值征税 C9-9cdW H  
ad valorem duty system 从价税制 MDkIaz\U  
ad valorem fee 从价费 }9C5U>?  
ad valorem tariff 从价关税 c%.f|/.k  
additional allowance 额外免税额 9X&Xs/B  
additional amount for unexpired risk 未过期风险的额外款额 kO<`RHlX=  
additional assessable profit 补加应评税利润 mRCgKW<  
additional assessment 补加评税 (l22p  
additional commitment 额外承担 YQR*?/?a  
additional commitment vote 额外承担拨款 A!v-[AI[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CiP-Zh[gZ  
additional dependent parent allowance 供养父母额外免税额 SwQ.tK1p  
additional provision 额外拨款 <!,q:[ee5  
additional stamp duty 附加印花税 dE5DH~ldV  
additional tax 补加税罚款；补加税款 ;{|a~e?Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @C=, >+D  
adjudged bankrupt 被裁定破产 h3;Ij'  
adjudicated bankrupt 裁定破产人 M3Kpp_d_!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ErC~,5dj;n  
adjudication of bankruptcy 裁定破产；宣告破产 Q}jbk9gM5  
adjudication of insolvency 裁定无力偿还债务 f}4c#x  
adjusted actual 经调整的实数；调整后的实数 'Rfvr7G/?  
adjusted current assets 经调整的流动资产；调整后的流动资产 V>P\yr?  
adjusted figure 经调整的数字；调整后的数额 Y6A]dk  
adjusted liabilities 经调整的负债；调整后的负债 Ja-D}|;  
adjusted loss 经调整的亏损；调整后的亏损 DT&[W<oN  
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 |
D^Q}uT  
adjusted profit 经调整的利润；调整后的利润 ,IUMH]D  
adjusted surplus 经调整的盈余额；调整后的盈余额 k?Jzy  
adjusted value 经调整的价值；调整后的价值 hvBuQuk)  
adjustment 调整；修订；理算〔保险〕 -b@E@uAX/  
adjustment centre 调剂中心
SX}GKu  
adjustment lag 调整过程的时间差距；调整时差 AW'tZF"  
adjustment mechanism 调整机制 =nnS X-x  
adjustment of loss 亏损调整 'OGOT0(  
adjustment process 调整过程；调整程序 PqcuSb6  
adjustment range 调整幅度 Tu_dkif'  
administered exchange rate 受管制汇率 OxF\Hm)(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ZNB*Azi  
administration expenses 行政费用 +2oZB]GPL  
administration fee 手续费；行政费 9BANCW"  
administration in bankruptcy 破产管理 HkvCQH  
administration order 遗产管理令 c7\bA7.  
administrator 管理人；遗产管理人 !U`T;\,v5  
administrator of the estate 遗产管理人 p)ZlQ.d#Y  
admission of debt 债项承认书 ?l,i(I  
admission of proof 接纳债权证明 +bm2vIh$  
advance 放贷款项；垫付款项；预支款项；预付款项 f.jAJ; N>  
advance account 暂支帐目；预付款帐户 6o;lTOes  
advance compensation 预付补偿金 ]CC= \<  
advance from shareholder 股东垫款 ;_j\E(^%  
advance pending reimbursement 预支以待日后付还 .WL507*"Ce  
advanced economy 先进经济体系 w& RpQcV  
advancement 预付；预付财产 BHj]w*Ov  
advances warrant 垫款令 F__>`Dol  
advancing 贷出 C>68$wd>  
adverse balance 逆差 lO, 2  
adverse exchange 逆汇 j<deTK;.  
advertisement addressed to shareholders 在报章刊登的致股东通告 glHag"(  
advice for collection 托收通知书 #Mbt%m  
advice of drawing 提款通知书；汇票通知书 !^axO  
advice of payment 付款通知 #bu`W
!p}  
Advisory Committee [Securities and Futures Commission] mKp
UEJ<a  
谘询委员会〔证券及期货事务监察委员会〕 k5-mK{RZ  
Advisory Committee on Diversification 经济多元化谘询委员会 -I=}SZ  
affidavit 誓章；遗产申报誓章 qUtVqS  
affidavit of no receipt 述明无收款的誓章 XQ(`8Jl&^  
affiliate 联号；联营公司；附属公司 rvE!Q=y~  
affiliated company 附属公司；联号；联营公司 >^J!Z~;L)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 lYw A5|+  
affordability 负担能力 <Mc:Cg8>  
African Development Bank [AfDB] 非洲开发银行 *7*g! km  
after-acquired property 事后取得的财产 \f66ipZK*  
after-hours dealing 市后交易 ip5s'S~  
after-tax profit 税后盈利；税后利润；税后溢利 /LSiDys  
agency agreement 代理协议 66L*6O4  
agency expenses 代理机构的开支 SgXXitg9+  
agency fee 代理费 r.ajw&J2  
Agency Law 《代理法》 Y_/Kd7,\~  
agent 代理人；承销人 `MTOe1  
agent of company 公司代理人 '&<-,1^L  
agent's fee 代理人费；经纪费 $E7yJ|p{
 
aggregate 总计；总数；总体数字 N_0&3PUSM  
aggregate amount 总款额；总额 [q.W!l4E  
aggregate assets and liabilities 总体资产与负债 qE,%$0g  
aggregate at constant price 按固定价格计算的总体数字 O1#rCFC|y  
aggregate demand 总需求 hChM hc  
aggregate gross position 总持仓量 7DYD+N+T  
aggregate limit 总限额 h y[_  
aggregate of salaries tax 合计薪俸税 DBmcvC  
aggregate performance 总体表现；总体业绩 *R~oA`
 
aggregate supply 总体供应 *fd` .}  
aggregate surplus 总盈余 E"G._<3J8  
aggregate total 整体总额 ?tA-`\E  
aggregate value 总值；合计价值 G~esSL^G/  
aggregated basis 合计基准 J"83S*2(j  
aggregated net chargeable income 合计应课税入息实额 0_]aF8j  
aggregation 合并计算；合计；总和 0)2lBfHQ&  
aggregation of incomes of husband and wife 夫妇入息合并计算 wG{obsL.!  
aggregation of property 财产的总和 VGvOwd)E  
agio 差价；贴水 v>R.M"f  
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》 vY;Lc  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JR<R8+@g_  
《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》 PPq*_Cf  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ptDA))7M/  
《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》 uk'<9g^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Cza)s  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9hguC yr@h  
agreement for a settlement 授产协议 ~r>UjC_ B:  
agreement for assignment 转让协议 Mvcl9  
agreement for sale 售卖协议；买卖协议 F 1zc4l6  
agreement for sale and purchase 买卖协议 2Qk\}KWs  
agreement for the payment of interest 支付利息协议 (/KF;J^M  
agreement for the repayment of money 还款协议 &0C!P=-p  
agreement of reinsurance 再保险协议 i{e<kKh  
Agricultural Bank of China 中国农业银行 (Iq\+@xE=  
air passenger departure tax 飞机乘客离境税 33;|52$  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;q^YDZ'  
airport tax 机场税 kXjpCtCu  
alcohol duty 酒精税 sIy$}_  
alienation 让与；让渡；转让 AMm O+E?  
alimony 生活费；赡养费 h">X!I  
All Ordinaries Index [AOI] 所有普通股指数 h=U 4  
all risks 全险；综合险 +_}2zc4  
All Sales Record for Stock Market 《股票市场成交报告》 87>Qw,r  
Allied Capital Resources Limited 新联财务有限公司 Bpp9I;)c  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q
V 'y6m\  
allocation letter 拨款信件 2mT+@G  
allocation of fund 分配款项；预留款项 ~w*ojI  
allocation of profit 利润分配；溢利分配 ``z="oD  
allocation warrant 拨款令 P<(mH=K  
allotment 分配；配股 @"EX%v.  
allotment notice 股份配售通知；配股通知 ;yXnPAtJ  
allotment of shares 股份分配 <?7~,#AK  
allowable 可获宽免；免税的 X'F$K!o*,:  
allowable business loss 可扣除的营业亏损  Uh8ieb  
allowable expenses 可扣税的支出 Q$zlxn 7\  
allowance 免税额；津贴；备抵；准备金 vSL{WT]m  
allowance for debts 债项的免税额 h/VYH(Tj  
allowance for depreciation by wear and tear 耗损折旧免税额 UCWU|r<s,  
allowance for funeral expenses 殡殓费的免税额 j,-7J*A~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F>Oh)VL,Ev  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~VGK#'X:  
allowance to debtor 给债务人的津贴 $.cGRz
 
alteration of capital 资本更改 _ o(h]G1].  
alternate trustee 候补受托人 a[!d)Y:zx  
amalgamation 合并 ;7A,'y4f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "O 'I  
ambit of charges 征税范围；收费范围 [aC9v
Eso!  
amended valuation 经修订的估值 atAA[~  
American Commodities Exchange 美国商品交易所 `->k7a0<b1  
American Express Bank Limited 美国运通银行 `j$d(+Gv  
American Stock Exchange 美国证券交易所 l`]!)j|+  
amortization 摊销 M*HG4(n0  
amount due from banks 存放银行同业的款项 O:x%!-w  
amount due from banks abroad 存放海外银行同业的款项 PWU#`>4  
amount due from holding companies 控股公司欠款 =w8 YZs8w  
amount due from local banks 存放本港银行同业的款项 Lgfr"{C  
amount due to banks 银行同业的存款 U Oo(7  
amount due to banks abroad 海外银行同业的存款 gA|j\T{c  
amount due to holding companies 控股公司存款 u^uG_^^,
/  
amount due to local banks 本港银行同业的存款 7(;VUR%%.  
amount due to outport banks 外埠银行同业的存款 qTGy\i  
amount for note issue 发行纸币的款额 ZSSgc0u^?  
amount of bond 担保契据的款额 K7Vr$,p  
amount of consideration 代价款额 D-!%L<<  
amount of contribution 供款数额 zK92:+^C  
amount of indebtedness 负债款额 BkeP?X  
amount of principal of the loan 贷款本金额 F"CYrt  
amount of rates chargeable 应征差饷数额 B;Z^.3  
amount of share capital 股本额 f5-={lUlIS  
amount of sums assured 承保款额 A%O#S<sa  
amount of variation 变动幅度 E=QQZ\w  
amount of vote 拨款数额 (Vv]:Y]  
amount payable 应付款额 Ei<:=6EX?8  
amount receivable 应收款额 *S4P'JSY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jYF3u0 )
  
analysis 分析 5=986ci$U  
ancillary risk 附属风险 AVWrD[ wD2  
annual account 周年帐目；周年帐目报表；年度决算；年结 IA4(^-9  
annual accounting date 年结日期 *2MTx  
annual allowance 每年免税额；年积金；年度津贴；年津 jg8P4s  
annual balance 年度余额 M
2S|$6t:  
annual disposable income 每年可动用收入 yw<xv-Q=i  
annual estimates 周年预算 D=vq<X'  
annual fee 年费 2cl~Va=  
annual general meeting 周年大会 t} M3F-NZ  
annual growth rate 年增率；每年增长率 J|IDnCK  
annual long-term supplement 长期个案每年补助金 do,X{\  
annual pensionable emolument 可供计算退休金的年薪 LfApVUm  
annual report 年报 DPx,qM#h5O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J
;`~ !g  
annual return 周年报表；周年申报表；每年报税表格 <hbbFL}|%  
Annual Return Rules 《周年报表规则》 U8KY/!XZ  
annual review of consumer prices 每年消费物价回顾 [ _$$P*  
annual roll-forward basis 逐年延展方式 >xKRU5  
annual salary 年薪 t@n (a  
annual statement 年度报表；年度决算表 U'G`Q0n  
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 pH[lj8S  
annuitant 年金受益人 h)vTu%J:  
annuity 年金 xn8B|axB  
annuity contract 年金合约 LH;G:  
annuity on human life 人寿年金 ^ym{DSx  
antecedent debt 先前的债项 ^aCYh[
=  
ante-dated cheque 倒填日期支票 WRyLpTr-  
anticipated expenditure 预期开支 aO%FQ)BT  
anticipated net profit 预期纯利 V1`|j  
anticipated revenue 预期收入 Qknc.Z}  
anti-inflation measure 反通货膨胀措施 X%CPz.G  
anti-inflationary stance 反通货膨胀立场 sD+G+  
apparent deficit 表面赤字 E=NY{|>  
apparent financial solvency 表面偿债能力 {SJ7Yfs  
apparent partner 表面合伙人 ?<QFW#:)  
application for personal assessment 个人入息课税申请书 B
aAb4{  
application of fund 资金应用 f4_G[?9,  
application to release as liquidator and to destruct the books of accounts and documents '=.Uz3D'0  
申请免除清盘人职务及毁灭帐簿与文件 JUFO.m^w  
appointed actuary 委任精算师 Q8oo5vqQ#C  
appointed auditor 委任核数师；委任审计师 ~7a BeD  
appointed trustee 委任的受托人 &7&*As  
appointer 委任人 6DW|O<k^j  
apportioned pro rata 按比例分摊 R <\Yg3m8  
apportionment 分配；分摊 9m4rNvb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s= fKAxH  
apportionment formula 分摊方程式 Dys"|,F  
apportionment of estate duty 遗产税的分摊 % cdP*  
appraisal 估价；评估 VH6|(=8  
appreciable growth 可观增长 <1BK5%?  
appreciable impact 显着影响 o7XRa]O  
appreciable increase 可观增长 #UD  
appreciation 增值；升值 DG?\6Zh  
appreciation against other currencies 相对其他货币升值 TWEqv<c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;@ X  
appreciation tax 增值税 J*X.0&Toc  
appropriation 拨款；拨用；拨付 h_yR$H&tX  
appropriation account 拨款帐目 T+h{Aeg  
Appropriation Bill 拨款法案 FF~4y>R7u  
appropriation-in-aid system 补助拨款办法 neFno5dj  
approved assets 核准资产 {{%8|+B  
approved basket stock 认可一篮子证券 MToQ8qKs  
approved budget 核准预算 .G~5F- 8'  
approved charitable donation 认可慈善捐款 'LLx$y.Ei[  
approved charitable institution 认可慈善机构 #%"
TU,[+  
approved currency 核准货币；认可货币 UO<claV  
approved estimates 核准预算 R7c)C8/~  
approved estimates of expenditure 核准开支预算 *AR<DXEL  
approved overseas insurer 核准海外保险人 -yGm^EwP  
approved overseas trust company 核准海外信托公司 1>y=i+T/b  
approved pooled investment fund 核准汇集投资基金 g GT,PP(k  
approved provident fund scheme 认可公积金计划 bnu0*Zg>  
approved provision 核准拨款 gGml c:/J%  
approved redeemable share 核准可赎回股份 !bQ &n  
approved regional stock 认可地区性证券 F)ld@Ydk=  
approved retirement scheme 认可退休金计划 mm<iT59  
approved subordinated loan 核准附属贷款 'TsZuZW]  
arbitrage 套戥；套汇；套利 H)aC'M^
 
arbitrageur 套戥者；套汇者 kGV`Q  
arbitrary amount 临时款项 -xIhN?r)  
arrangement 措施；安排；协定 < DZ76  
arrears 欠款 EoR6Rx@Z  
arrears of pay 欠付薪酬 vcU\xk")  
arrears of revenue 逾期未收税款；逾期未收的帐项 6XK`=ss?  
articles of association 组织章程；组织细则；组织章程细则 8z8SwWS?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.OS?^\  
ascertainment of profit 确定利润 )}\@BtcjA]  
"Asia Clear" “亚洲结算系统” )ZyuF(C&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !>Y\&zA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]mo<qWRc>p  
Asian Development Fund [ADF] 亚洲发展基金 W<]Oo]  
Asian dollar bond 亚洲美元债券 6x,=SW@4  
Asian dollar market 亚洲美元市场 <?Izfl6  
Asian dollar rate 亚洲美元利率 ~<[5uZIo  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 KqUSTR1e[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T KL(97)<  
asked price 沽盘；喊价；索价；卖方报价 [mzF)/[_2  
assessable income 应评税入息 Le:mMd= G  
assessable loss 应评税亏损 qq3Qd,$Z  
assessable profit 应评税利润
R&_\&:4f  
assessable value 应评税值 9OT4jAm  
assessed profit 估定利润 )TG0m= *  
assessed value 经评估价值 LNxE-Dp  
assessment 评税；评定；估价；评税单 ]l7\Zq  
assessment number 评税编号；估价编号 )u/ ^aK53^  
assessment of additional tax 补加税评税 AaC1||?R  
assessment of performance 业绩评估；实绩评价 xjq7%R_,  
Assessor 评税主任 B%:9P  
asset price bubbles 资产价格泡沫 YGV#.  
asset-backed securities 具资产保证的证券 m&~Dj#%(w  
assets accretion 资产增值 @mRrA#E#{  
assets and liabilities 资产与负债 aa%&&  
assets betterment statement 资产递增表；资产改进表 n9fA!Wic  
assets lending 实物放款；有抵押贷款 fy>And*  
assets of the company passing on the death 死者去世时转移的公司资产 b
ok 74U]  
assets pledged as security for liabilities 用作负债抵押的资产 yP9wYF^A\  
assets portfolio 资产投资组合 }d\Tk(W  
assets price 资产价格 f3>6:(  
assets quality 资产质素 v:Z4z6M-  
assets realization 资产变现 N?{1'=Om  
assets refinancing arrangement 资产再集资安排 pW--^aHu  
assets securitization 资产证券化 +y4AUU:Q  
assets situated outside Hong Kong 在香港以外地方的资产 ^pV>b(?qw  
assets stripping 削减资产；拆卖资产 bKMR7&e.Ep  
assets value 资产值 ~TFYlV  
assignee 承让人 bd P,Zqd  
assignment 转让；转让书；转让契 {!eANm'  
assignment of interest 权益转让 X<}o> 6|d  
assignment of letters patent and trade mark 专利证书及商标转让 agU!D[M_G  
assignment of property 物业转让；物业转让书 :8-gm"awL5  
assignment right 转让权 KW7?: x  
assignor 转让人 ZMMo6;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .A!0.M|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $gl<{{  
associate member 附属会员 $#ju?B~  
associated body corporate 相联法人团体 $EGRaps{j>  
associated company 相联公司；联属公司 V]kGcS}  
associated corporation 相联法团 u}LX,B-n(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m5em<P!G  
公认会计师公会〔英国〕 ]v\egfW,W  
Association of Futures Exchange Brokers 香港期货经纪协会 j5h 6u,^:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 dJ%Rk#?;A  
association of underwriters 承保人组织 M$4=q((0  
assumption of control 接管 hn\Q6f+  
assurance 担保；保险；转易；转易书 K_+;"G  
assurance of interest 权益的转易 b801OF  
at 19XX price 按一九ＸＸ年价格计算 $K_YC~  
at a discount 按赔价计算；按贴水价格计算；打折扣 2 ssj(Qo  
at a premium 按溢价计算；按升水价格计算 -llx:  
at call 通知付款；按通知 t-7U1B}=<C  
at constant market price 按固定市价计算 @-&(TRbZo  
at constant price 按固定价格计算 wAl}:|+n  
at cost 按成本计算 hN_f h J  
at current market price 按当时市价计算；按现时市价计算 Am4^v?q  
at current price 按当时价格计算；按现时价格计算 W6Aj
<{\F  
at factor cost 按要素成本计算；按生产要素成本计算 6;[/9  
at money-of-the-day price 按付款当日价格计算 1S(\2{Ylo  
at or better 按指定或较佳价位〔买卖指令〕 [&pW&>p3  
at par 按面值计算；平价 9ze|s^  
at sight 见票即付 oS#'u1k  
at the close 按收市盘 {pb9UUP2  
at the opening 按开市盘 H&=n:'k^  
attestation 见证；见证条款 sLAuR  
at-the-money option 平价期权 :EmQ_?(^  
attorney 受权人；受托代表人 KW|\)83$  
attornment 新拥有人承认书 2Jo~m_  
attributable profit 可归属利润 ig2+XR#%  
attributable share value 可归属股份价值 >'}=.3
\  
Auckland Stock Exchange 奥克兰证券交易所 8
hKP  
auction 拍卖 pgd8`$(Q  
auctioneer 拍卖商 RE>ks[  
audit 审计；核数 bH\C5zt6(  
Audit Commission 审计署 3 IWLBc  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] '-PMF~~S  
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〕 Vp]D  
audit review 帐目审查 ^K.u ~p  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 phgexAq  
audited account 审计帐目；经审计的帐目 t`Y!"l  
audited annual account 经审计的周年帐目 8@%mnyQ  
audited balance sheet 经审计的资产负债表 N=T.l*8  
auditor 核数师；核数主任；审计师 EY)Gi`lK  
auditor's certificate 核数师证明书；审计师证明书 hH1lgc  
auditor's report 核数师报告；审计师报告 EzIs@}  
Aussie bond 澳元债券 2T@L{ql  
austerity budget 紧缩预算 .;HIEj zq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 J}(6>iuQY?  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;;?vgrz  
Australian Dollar [AUD] 澳元 ```d:f  
Australian Options Market 澳大利亚期权市场 1X::0;3  
Australian Securities Commission 澳洲证券事务监察委员会 7k]RO  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 BeI;#m0  
Australian Stock Exchange 澳大利亚证券交易所 p`:*mf  
Austrian Schilling [ATS] 奥地利先令 Oz&+{ c  
authentication 认证；鉴证 p"[O#*p  
authority to purchase 委托购买证；委购书 kYxl1nv  
authorization 认可；核准；授权；授权书 rps(Jos_~  
authorization by direction 指示授权 yOWOU`y?  
authorization by instruction 指令授权 =9p
w uH  
authorization by warrant 令状授权 Pknc[h},  
authorization of unit trust 单位信托的认可 |As2"1_f  
authorized agent 指定代理人 bR`rT4.F  
authorized capital 法定资本 izPh1YA  
authorized clerk 出市员 w{3Q( =&  
authorized dealer 认可交易商 pd4cg?K  
authorized financial institution 认可财务机构 g@@&sB-A"  
authorized fund 认可基金 l]_b;iux  
authorized fund house 获授权的基金公司；认可基金公司 <Zp^lDxa  
authorized institution 认可机构 Mny'9hsl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?C &x/2lt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 L`UG=7r q  
authorized insurer 获授权保险人；获认可承保人 Q PFeBl  
authorized investment 特准投资项目 <t{?7_ 8  
authorized person 获授权人 s) Cpi  
authorized representative 获授权代表 JBR[; zM  
authorized share capital 法定股本
'ySljo*It  
automated quotation system 自动报价系统 ~n[b^b  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] g.x=pt  
自动交易系统〔香港期货交易所有限公司〕 \Z)#lF|^  
automatic adjustment mechanism 自动调整机制 P</s)"@  
automatic adjustment system 自动调整系统 +7Yu^&  
Automatic Clearing House 自动票据交换所 u12zRdn  
automatic exchange rates accumulation system 自动化汇率累集系统 8RdP:*HY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y(bsCsV&  
automatic teller machine [ATM] 自动柜员机 yjEI/9_  
autopay 自动转帐 $ph0ag+  
available assets 可用资产 ! FNf>z+  
available fiscal reserve 现存财政储备 VpkD'<G  
available profit 可用利润 }A{_L6qx  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;rd6ko  
average 平均；平均数；海损 \bhOPK>w  
average basic salary 平均基本薪金 9~@<-6jE3b  
average consumer expenditure 平均消费开支；一般消费开支 J &!B|TS  
average cost 平均成本 )YuRjBcp,"  
average cost of land production 增辟土地平均成本 +}Xr1fr{jw  
average daily turnover 平均每日成交额 (/"thv5vT{  
average daily wage rate 平均每日工资率 Bvz62?  
average expenditure pattern 平均开支模式 Wk@ eV\H71  
average growth rate 平均增长率 BlXX:aZv  
average net fixed assets 固定资产平均净值 /7bw: h;  
average of relatives 相对价格平均数 NQ?x8h3  
average price 平均价格 n0_B
(997*  
average propensity to consume 平均消费倾向；一般消费倾向 4d!S#zx  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Nd`HB=ShJ  
average rate 平均率 R0%?:! F  
average revenue 平均收入；平均收益 $`|5/,M%QN  
average stock 平均库存；平均存货 OI+E (nA  
average yearly rent 平均年租 n`]l^qE  
avoidance of double taxation 避免双重课税
81Z4>F:  
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 huz86CO  
Yi 6Nw+$  
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