一些有用的会计术语(也不知道发的地方对不对)A

A: SM8Wg>  
A share Ａ股；甲类股份 AD^Q`7K?uR  
abatement of tax 减税；减扣免税额 7/b\N
LeJ'  
ABN AMRO Bank N.V. 荷兰银行 )LDBvpJyQ  
above-the-line expenditure 线上项目支出；经常预算支出 ee\QK,QV  
above-the-line receipt 线上项目收入；经常预算收入 #$0*Gd-N  
ABSA Asia Limited 南非联合亚洲有限公司 !}PZCbDhL  
absolute change 绝对数值变更 ?3=y]Vb+  
absolute expenditure 实际开支 ]L{diD2G  
absolute guideline figure 绝对准则数字 ^9fY
%98  
absolute interest 绝对权益 ]
CxDm  
absolute order of discharge 绝对破产解除令 zSo(+D &[  
absolute profit margin 绝对利润幅度 o4F(X0  
absolute value 实值；绝对值 ALXie86
a8  
absolutely vested interest 绝对既得权益 &ku.Q3xGs  
absorbed cost 已吸收成本；已分摊成本 +nU=)x?38  
absorption 吸收；分摊；合并 ~ NZC0&  
absorption rate 吸收率；摊配率；分摊率 IB\O[R$x  
ACB Finance Limited 亚洲商业财务有限公司 }NpN<C+  
acceptable form of reciprocity 合理的互惠条件 wlsq[xP  
acceptable rate 适当利率；适当汇率 Ev>P|kV&A  
acceptance agreement 承兑协议 @ q:S]YB  
acceptance for honour 参加承兑 &5d~ODO  
acceptor 承兑人；接受人；受票人 It:,8  
acceptor for honour 参加承兑人 6%L#FSI  
accident insurance 意外保险 4U>g0  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^bk:
g}o  
accident insurance scheme 意外保险计划 l
#bE_PD;  
accident year basis 意外年度基准 BHNEP |=  
accommodation 通融；贷款 MmQ"z_v  
accommodation bill 通融票据；空头票据 Cm%|hk>fQ  
accommodation party 汇票代发人 45A|KaVpg  
account balance 帐户余额；帐户结余 GW,RE\Q:  
account book 帐簿 <\`qRz0/  
account collected in advance 预收款项 "el}9OitC  
account current book 往来帐簿 F_-}GN%  
account of after-acquired property 事后取得的财产报告 Xb2.t^ ]f  
account of defaulter 拖欠帐目 7.FD16  
account payable 应付帐款 Tnoy#w}Ve  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7&&3@96<*#  
account receivable 应收帐款 tE WolO[\  
account receivable report 应收帐款报表 7A"v:e  
account statement 结单；帐单；会计财务报表 ,s`4k?y  
account title 帐户名称；会计科目 4@r76
v}{  
accountant's report 会计师报告 G3dA`3  
Accountant's Report Rules 会计师报告规则 vR4omB{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7!/!a*zg  
Accounting Arrangements 《会计安排》 A9Icn>3?`(  
accounting basis 会计基础 F[KM0t!  
accounting by Official Receiver 破产管理署署长呈交的帐目 `G:I|=#w  
Accounting Circular 《会计通告》 bJoP@s  
accounting class 会计类别 +$$5Cv5#<&  
accounting date 记帐日期；会计结算日期 L(o#)I>j  
accounting for money 款项核算 Ubm]V{7  
Accounting Officer 会计主任 COA*Q  
accounting period 会计报告期；会计期 ^C'{# p"  
accounting policy 会计政策；会计方针 Qo\?(EM  
accounting practice 会计惯例 }'`}| pM$  
accounting principle 会计准则 3/V0w|Z
gD  
accounting record 会计记录 .<4U2h  
accounting report 会计报告 Qz4Do6#y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rT(b t~Z  
Accounting Society of China 中国会计学会 yb6gYN  
accounting statement 会计报表 XwIKpr8  
accounting system 会计制度；会计系统 @{{6Nd5  
accounting transaction 会计事项；帐务交易 >S>B tRl  
accounting treatment 会计处理 bF'Jm*f  
accounting year 会计年度 DT3"uJTt  
accretion 增值；添加 ~,7Tj  
accrual 应计项目；应累算数目 >|aVGY  
accrual basis 应计制；权责发生制 KAg-M#  
accrual basis accounting 应计制会计；权责发生制会计 Fv<3VKueK[  
accrue 应累算；应计 _N:GZLG  
accrued benefit 应累算利益 UM2yv6:/  
accrued charges 应计费用 <w3_EO  
accrued cumulative preference share dividend 应累算的累积优先股股息 !v. <H]s)  
accrued expenses 应累算费用 gH yJ~  
accrued interest payable 应付利息；应计未付利息 [ji')PCAi;  
accrued interest receivable 应收利息；应计未收利息 ?Ta<.j  
accrued right 累算权益 x Nb7VUV7  
accruing profit 应累算的利润 qSt\ 6~  
accumulated fiscal reserve 累积财政储备 L)c]i'WZ  
accumulated profit 累积利润；滚存溢利 a66Ns7Rb  
accumulated reserve 累积储备 _*ar\A`  
accumulation of surplus income 累积收益盈余 XhUVDmeUMb  
acquired assets 既得资产 f7/M_sx  
acquisition 收购；购置；取得 OlP1Zd/l  
acquisition cost 购置成本 MM6PaD{  
acquisition expenses 购置费用 {F;"m&3Lt  
acquisition of 100% interest 收购全部股权 {r%T_BfY  
acquisition of control 取得控制权 n0Qp:_2z  
acquisition of fixed assets 购置固定资产 wZVLpF+7  
acquisition of shell “买壳” XT?wCb41R  
acquisition price 收购价 Ca-.&$f  
act of God 天灾 7(d#zu6n  
acting partner 执事合伙人 @r=,: 'Mt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 '<$*N  
active partner 积极参与的合伙人 WO6R04+WV  
active trading 交投活跃 ,Xxp]*K2  
actual circulation 实际流通 .}Eckqkp  
actual cost 实际成本 OI
DP#K  
actual expenditure 实际开支；实际支出 rl,i,1t  
actual income 实际入息；实际收入；实际收益 86);0EBX  
actual market 现货市场 | {Q}:_/q  
actual price 现货价；实际价格 0?cJ>)N  
actual profit 实际利润 $,B;\PX  
actual quotation 实盘；实际价位；实际报价 (8~D^N6Z  
actual year basis 按实际年度计算 a"l\_D'.K8  
actuals 实货 yKy )%i  
actuarial investigation 精算调查 "7eL&  
actuarial principle 精算原则 7AlL,&+  
actuarial report 精算师报告 dQ_h
lx!J  
Actuarial Society of Hong Kong 香港精算学会 (|>rDk;  
actuarial valuation 精算师估值 izzX$O[=:  
actuary 精算师 Tgl>  
ad referendum agreement 暂定协议；有待覆核的协定
PS8^=  
ad valorem duty 从价税；按值征税 V|~o`(]  
ad valorem duty system 从价税制 U>sEFzBup  
ad valorem fee 从价费 e
D8e0 D'S  
ad valorem tariff 从价关税 |{JI=$  
additional allowance 额外免税额 |w+ O.%=  
additional amount for unexpired risk 未过期风险的额外款额 rZWs-]s6t  
additional assessable profit 补加应评税利润 V"B/4v>  
additional assessment 补加评税 )2Bb,p<Wr  
additional commitment 额外承担 C-\3,  
additional commitment vote 额外承担拨款 xIwILY|W=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SLRF\mh!L  
additional dependent parent allowance 供养父母额外免税额 +cM~|  
additional provision 额外拨款 h^ K]ASj  
additional stamp duty 附加印花税 [N#4H3GM8  
additional tax 补加税罚款；补加税款 Km,%p@`m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 o/ 7[ G  
adjudged bankrupt 被裁定破产 {$#88Qa\-  
adjudicated bankrupt 裁定破产人 IJVzF1vC  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [] el4.J,  
adjudication of bankruptcy 裁定破产；宣告破产 lF t^dl^  
adjudication of insolvency 裁定无力偿还债务 xz,o Mlw  
adjusted actual 经调整的实数；调整后的实数 m>
RtKCtP  
adjusted current assets 经调整的流动资产；调整后的流动资产 10)RLh|+  
adjusted figure 经调整的数字；调整后的数额 {T-^xwc  
adjusted liabilities 经调整的负债；调整后的负债 'rTJ*1i  
adjusted loss 经调整的亏损；调整后的亏损 GaV}@Q  
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 hxMV?\MYj  
adjusted profit 经调整的利润；调整后的利润 &;~?\>?I  
adjusted surplus 经调整的盈余额；调整后的盈余额 i[ >U#5  
adjusted value 经调整的价值；调整后的价值 ^C92R"*Qu  
adjustment 调整；修订；理算〔保险〕 3 NFo=Z8  
adjustment centre 调剂中心 y` {|D*  
adjustment lag 调整过程的时间差距；调整时差 iXq*EZb"R  
adjustment mechanism 调整机制 *Q)-"]O(k  
adjustment of loss 亏损调整 " %qr*
|  
adjustment process 调整过程；调整程序 :K5?&kT  
adjustment range 调整幅度 wWSo+40  
administered exchange rate 受管制汇率 )U7fPKQ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1wm`a  
administration expenses 行政费用 /='Q-`?9  
administration fee 手续费；行政费 81C;D`!K  
administration in bankruptcy 破产管理 ?z2!?  
administration order 遗产管理令 {3.n!7+  
administrator 管理人；遗产管理人 7t1as.  
administrator of the estate 遗产管理人 5E*Qqe  
admission of debt 债项承认书 "vg.{
 
admission of proof 接纳债权证明 R>]7l!3^1  
advance 放贷款项；垫付款项；预支款项；预付款项 z~==7:Os  
advance account 暂支帐目；预付款帐户 )0DgFA6k_  
advance compensation 预付补偿金 q#SEtyJL  
advance from shareholder 股东垫款 T "hjL  
advance pending reimbursement 预支以待日后付还 wph8ln"C-  
advanced economy 先进经济体系 s;..a&C'  
advancement 预付；预付财产 B"zB=Aw  
advances warrant 垫款令 Fq_>}k@fI  
advancing 贷出 ,LlYRj 5  
adverse balance 逆差 uE
<8L(*B  
adverse exchange 逆汇
^B%c3U$o  
advertisement addressed to shareholders 在报章刊登的致股东通告 00{a}@n  
advice for collection 托收通知书 B:Ft(,  
advice of drawing 提款通知书；汇票通知书 a 9{:ot8,  
advice of payment 付款通知 1)jeawVmj  
Advisory Committee [Securities and Futures Commission] H=\Tse_.  
谘询委员会〔证券及期货事务监察委员会〕 ?@7!D8$9  
Advisory Committee on Diversification 经济多元化谘询委员会 ijUu{PG`X  
affidavit 誓章；遗产申报誓章 tTF<DD}8  
affidavit of no receipt 述明无收款的誓章 <h;_:  
affiliate 联号；联营公司；附属公司 {}rnn$HQe  
affiliated company 附属公司；联号；联营公司 5Zd oem  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^#Mp@HK  
affordability 负担能力 N/'  
African Development Bank [AfDB] 非洲开发银行 .ZV='i()X  
after-acquired property 事后取得的财产 N{~P}Sw  
after-hours dealing 市后交易 wGw~ F:z  
after-tax profit 税后盈利；税后利润；税后溢利 Kn<+Au_]L  
agency agreement 代理协议 O!^ >YvOh  
agency expenses 代理机构的开支 KeRC8mYp  
agency fee 代理费 ?qi~
8.<w  
Agency Law 《代理法》 K~2sX>l  
agent 代理人；承销人 u|T]Ne  
agent of company 公司代理人 /zb/am1#  
agent's fee 代理人费；经纪费 NL>Trv5  
aggregate 总计；总数；总体数字 ^)I}#  
aggregate amount 总款额；总额 97$Q?a8S@  
aggregate assets and liabilities 总体资产与负债 KO%$  
aggregate at constant price 按固定价格计算的总体数字 W$2\GPJt  
aggregate demand 总需求
?Z_T3/ f  
aggregate gross position 总持仓量 _x1W\#  
aggregate limit 总限额 /CMgWGI  
aggregate of salaries tax 合计薪俸税 09trFj$L
 
aggregate performance 总体表现；总体业绩 @;$cX2  
aggregate supply 总体供应 :CK`v6 Qs  
aggregate surplus 总盈余 DB
65vM  
aggregate total 整体总额 3 o$zT9j  
aggregate value 总值；合计价值 +RJKJ:W  
aggregated basis 合计基准 _p5#`-%mM  
aggregated net chargeable income 合计应课税入息实额 5S2 j5M00  
aggregation 合并计算；合计；总和 /d,u"_=l  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~*"ZF-c
,  
aggregation of property 财产的总和 I.G[|[. Do  
agio 差价；贴水 HA,8O[jon  
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》 RgUQ
:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~[dL:=?c  
《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》 }A,!|m4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1#%H!GKvTU  
《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》 ot[ZFF\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |59)6/i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |JF,n~n  
agreement for a settlement 授产协议 *4NY"EwjN  
agreement for assignment 转让协议 /]'&cD 1  
agreement for sale 售卖协议；买卖协议 :r ~iFP*  
agreement for sale and purchase 买卖协议 m;\nMdn  
agreement for the payment of interest 支付利息协议 jf`w8*R  
agreement for the repayment of money 还款协议 rab$[?]  
agreement of reinsurance 再保险协议 FU/:'/ L  
Agricultural Bank of China 中国农业银行 4w=v /WDo  
air passenger departure tax 飞机乘客离境税 TfT^.p*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?jUgDwc(w  
airport tax 机场税 }$ySZa9  
alcohol duty 酒精税 .r{t&HO;Y  
alienation 让与；让渡；转让 M2p|&Z%  
alimony 生活费；赡养费 )[J!{$&y  
All Ordinaries Index [AOI] 所有普通股指数 ~tyqvHC  
all risks 全险；综合险 j6RV{Lkr_  
All Sales Record for Stock Market 《股票市场成交报告》 c0o Z7)*}  
Allied Capital Resources Limited 新联财务有限公司 az:}RE3o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1 :$#a  
allocation letter 拨款信件 >l><d!
hw  
allocation of fund 分配款项；预留款项 wdfbl_`T  
allocation of profit 利润分配；溢利分配 iQ(j_i'+!I  
allocation warrant 拨款令 k}qQG}hB
 
allotment 分配；配股 1.k=ji$D0  
allotment notice 股份配售通知；配股通知 R!QR@*N  
allotment of shares 股份分配 +6$+]u]  
allowable 可获宽免；免税的 =}Zl E  
allowable business loss 可扣除的营业亏损 sR>>l3H
 
allowable expenses 可扣税的支出 i%.k{MY  
allowance 免税额；津贴；备抵；准备金 bf+C=A)s0  
allowance for debts 债项的免税额 aJf3rHX  
allowance for depreciation by wear and tear 耗损折旧免税额 u"(NN9s  
allowance for funeral expenses 殡殓费的免税额 Y'~O_coG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !j`<iPI7B  
allowance for repairs and outgoings 修葺及支出方面的免税额 UkpTK8>&  
allowance to debtor 给债务人的津贴 *]NfT}}  
alteration of capital 资本更改 W_E^+Wl@  
alternate trustee 候补受托人 v]EZYEXFL)  
amalgamation 合并 0m]QQGvJ{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F~fBr  
ambit of charges 征税范围；收费范围 T9&{s-3*  
amended valuation 经修订的估值 }T(=tfv@  
American Commodities Exchange 美国商品交易所 ~!~i_L\V  
American Express Bank Limited 美国运通银行 u&uFXOc'  
American Stock Exchange 美国证券交易所 &g&,~Y/z;  
amortization 摊销 KJ32L  
amount due from banks 存放银行同业的款项 Q"D  
amount due from banks abroad 存放海外银行同业的款项 
j0~am,yZ  
amount due from holding companies 控股公司欠款 jT$J~MpHh  
amount due from local banks 存放本港银行同业的款项 6xtgnl#T  
amount due to banks 银行同业的存款 uA[ :  
amount due to banks abroad 海外银行同业的存款 TP {\V>*Yz  
amount due to holding companies 控股公司存款 CEkUXsp  
amount due to local banks 本港银行同业的存款 RV_I&HD!  
amount due to outport banks 外埠银行同业的存款 2(0%{*m  
amount for note issue 发行纸币的款额 1E /G+pm  
amount of bond 担保契据的款额 &z40l['4bz  
amount of consideration 代价款额 4gC(zJ  
amount of contribution 供款数额 U)Hc7% e  
amount of indebtedness 负债款额 X>yDj]*4P  
amount of principal of the loan 贷款本金额 (wq8[1Wzup  
amount of rates chargeable 应征差饷数额 #<"od'{U  
amount of share capital 股本额 d]E={}qo&  
amount of sums assured 承保款额 ;YY<KuT  
amount of variation 变动幅度 YR0AI l:L  
amount of vote 拨款数额 jY%.t)>)  
amount payable 应付款额 au+Jz_$)  
amount receivable 应收款额 95~bM;TVr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SO
*oBA'  
analysis 分析 =TNFAt  
ancillary risk 附属风险 tmq?h%O>  
annual account 周年帐目；周年帐目报表；年度决算；年结 }:c~5whN  
annual accounting date 年结日期 qQ^CSn98J  
annual allowance 每年免税额；年积金；年度津贴；年津 B-w`mcqp$  
annual balance 年度余额 u9KT_` )  
annual disposable income 每年可动用收入 G^nG^HTo5  
annual estimates 周年预算 ^gx~{9`RR  
annual fee 年费 ,LxZbo!  
annual general meeting 周年大会 9uWg4U  
annual growth rate 年增率；每年增长率 hvO$ f.i  
annual long-term supplement 长期个案每年补助金 t?-a JU  
annual pensionable emolument 可供计算退休金的年薪 r'#!w3*Cy  
annual report 年报 Qd YYWD   
Annual Report on the Consumer Price Index 《消费物价指数年报》 u28$V]
 
annual return 周年报表；周年申报表；每年报税表格 JD0s0>q_  
Annual Return Rules 《周年报表规则》 aV|VC$  
annual review of consumer prices 每年消费物价回顾 cL*oO@I&_  
annual roll-forward basis 逐年延展方式 9#P~cW?  
annual salary 年薪 y7:f^4  
annual statement 年度报表；年度决算表 K/Yeh<_&  
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 ![ce }  
annuitant 年金受益人 R|8L'H+1x  
annuity 年金 467"pqT  
annuity contract 年金合约 (0Br`%!F  
annuity on human life 人寿年金 )#M$ov  
antecedent debt 先前的债项 Uv>e :U7;  
ante-dated cheque 倒填日期支票 %i3[x.M  
anticipated expenditure 预期开支 %.f%Q?P  
anticipated net profit 预期纯利 X$\CC18  
anticipated revenue 预期收入 mxF+Fp~  
anti-inflation measure 反通货膨胀措施 J5Zz*'av'  
anti-inflationary stance 反通货膨胀立场 %G2g @2  
apparent deficit 表面赤字 ysK J=  
apparent financial solvency 表面偿债能力 DFQ`(1Q  
apparent partner 表面合伙人 R[l`# I  
application for personal assessment 个人入息课税申请书 w (RRu~J  
application of fund 资金应用 GB}\7a  
application to release as liquidator and to destruct the books of accounts and documents HAI)+J   
申请免除清盘人职务及毁灭帐簿与文件 }%?or_f/  
appointed actuary 委任精算师 o96c`a u  
appointed auditor 委任核数师；委任审计师 KJOb1MM  
appointed trustee 委任的受托人 #tHYCSr]  
appointer 委任人 @]#[TbNo  
apportioned pro rata 按比例分摊 0aY\(@  
apportionment 分配；分摊 nTo?~=b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IFew3!{\  
apportionment formula 分摊方程式 qF$y p>|#  
apportionment of estate duty 遗产税的分摊 U4-RI]Cpf  
appraisal 估价；评估 $$.q6  
appreciable growth 可观增长 v&;JVai  
appreciable impact 显着影响 5lD`qY  
appreciable increase 可观增长 F%$q]J[  
appreciation 增值；升值 K<::M3eQ  
appreciation against other currencies 相对其他货币升值 |-{e!&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bws}'#-*  
appreciation tax 增值税 zE1=P/N  
appropriation 拨款；拨用；拨付 iR9duP+  
appropriation account 拨款帐目 xg, 9~f[  
Appropriation Bill 拨款法案 ,N,@9p  
appropriation-in-aid system 补助拨款办法 2
4 [cU  
approved assets 核准资产 J`0dF<<{[y  
approved basket stock 认可一篮子证券 ZDzG8E0Sq  
approved budget 核准预算 r vq{Dfo=  
approved charitable donation 认可慈善捐款 V6d,}Z+"z'  
approved charitable institution 认可慈善机构 .!L{yU,  
approved currency 核准货币；认可货币  "O9n|B  
approved estimates 核准预算 HxW/t7Z(  
approved estimates of expenditure 核准开支预算 l lcq~*zz  
approved overseas insurer 核准海外保险人 RAu(FJ  
approved overseas trust company 核准海外信托公司 '[8w8,v(  
approved pooled investment fund 核准汇集投资基金 Q~ Ad{yC  
approved provident fund scheme 认可公积金计划 z.RM85?T  
approved provision 核准拨款 -a>CF^tH  
approved redeemable share 核准可赎回股份 LNR1YC1c  
approved regional stock 认可地区性证券 (D?4*9=  
approved retirement scheme 认可退休金计划 }z/%b<o_  
approved subordinated loan 核准附属贷款 TAOsg0  
arbitrage 套戥；套汇；套利 "{E%Y*  
arbitrageur 套戥者；套汇者 ~"\v(\Pe  
arbitrary amount 临时款项 Q'3tDc<  
arrangement 措施；安排；协定 Z]{=Jy!F  
arrears 欠款 mDp8JNJNE  
arrears of pay 欠付薪酬 {g[kn^|  
arrears of revenue 逾期未收税款；逾期未收的帐项 ndDF(qHr  
articles of association 组织章程；组织细则；组织章程细则 "AXgT[ O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DAf@-~c  
ascertainment of profit 确定利润 Q.jThP`p  
"Asia Clear" “亚洲结算系统” -wx~*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2f%+1uU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 O>vCi&  
Asian Development Fund [ADF] 亚洲发展基金 Hp ;$fQ  
Asian dollar bond 亚洲美元债券 ucz~y!4L{  
Asian dollar market 亚洲美元市场 vJi<PQ6  
Asian dollar rate 亚洲美元利率 A =Z$H2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 T zS?WYF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,d lq2  
asked price 沽盘；喊价；索价；卖方报价 /CyFe<t  
assessable income 应评税入息 l?_Fy_fBt  
assessable loss 应评税亏损 rrEf<A}  
assessable profit 应评税利润 8EJP~bt  
assessable value 应评税值 |%|Vlu  
assessed profit 估定利润 x;:jF_  
assessed value 经评估价值 &+k*+  
assessment 评税；评定；估价；评税单 /3hY[#e  
assessment number 评税编号；估价编号 ?5B?P:=kl  
assessment of additional tax 补加税评税 AFBWiuwI3  
assessment of performance 业绩评估；实绩评价 fD\Fq'29{  
Assessor 评税主任 Mr4,?Z&`-d  
asset price bubbles 资产价格泡沫 7Q Ns q  
asset-backed securities 具资产保证的证券 0Ba]Zo Z  
assets accretion 资产增值 f>Ua7!b  
assets and liabilities 资产与负债 P{%Urv{U  
assets betterment statement 资产递增表；资产改进表 ^^!G{*F  
assets lending 实物放款；有抵押贷款 :eL[nyQr  
assets of the company passing on the death 死者去世时转移的公司资产 U}Puq5[ ?  
assets pledged as security for liabilities 用作负债抵押的资产 uJ0'`Q?6R9  
assets portfolio 资产投资组合 nvwf!iU6  
assets price 资产价格 [FF}HWf  
assets quality 资产质素 ^C~R)M:C  
assets realization 资产变现 FAc^[~E  
assets refinancing arrangement 资产再集资安排 jK[*_V  
assets securitization 资产证券化 '`<Fys&:  
assets situated outside Hong Kong 在香港以外地方的资产 #1*7eANfr  
assets stripping 削减资产；拆卖资产 4bw4!z9G  
assets value 资产值 nJYIkf
dA  
assignee 承让人 IaOR%Bg  
assignment 转让；转让书；转让契 \I}EWI  
assignment of interest 权益转让 ^ZS!1%1  
assignment of letters patent and trade mark 专利证书及商标转让 @x!
+_z  
assignment of property 物业转让；物业转让书 ,H.5TQ#  
assignment right 转让权 k$f2i,7'  
assignor 转让人 (dyY@={q  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 F(l
J  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9I<~t@q5e@  
associate member 附属会员 }!Pty25j  
associated body corporate 相联法人团体 umnQ$y 0  
associated company 相联公司；联属公司 +rSU  
associated corporation 相联法团 CSW+UaE  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Gl|n}wo$  
公认会计师公会〔英国〕 H n]( )/  
Association of Futures Exchange Brokers 香港期货经纪协会 ?tqJkL#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 YjL'GmL<  
association of underwriters 承保人组织 v?,@e5GZ  
assumption of control 接管 I][&*V1  
assurance 担保；保险；转易；转易书 !J@!2S9  
assurance of interest 权益的转易 )'RaMo` 4  
at 19XX price 按一九ＸＸ年价格计算 ?fC9)s  
at a discount 按赔价计算；按贴水价格计算；打折扣 d8 Jf3Mo  
at a premium 按溢价计算；按升水价格计算 Wuk8&P3  
at call 通知付款；按通知 0m> 8  
at constant market price 按固定市价计算 ]i0=3H2  
at constant price 按固定价格计算 Uzrf,I[
 
at cost 按成本计算 6L
\]Ee  
at current market price 按当时市价计算；按现时市价计算 zd!%7 UP  
at current price 按当时价格计算；按现时价格计算 xb0,dZb  
at factor cost 按要素成本计算；按生产要素成本计算 #%E^cGfY  
at money-of-the-day price 按付款当日价格计算 ),Yk53G6c  
at or better 按指定或较佳价位〔买卖指令〕 P?|\Ig1Gk
 
at par 按面值计算；平价 3pW4Ul@e  
at sight 见票即付 o^"OKHU,S0  
at the close 按收市盘 b.?;I7r   
at the opening 按开市盘 ir{ 4k  
attestation 见证；见证条款 H7Z`aQC  
at-the-money option 平价期权 {29aNm  
attorney 受权人；受托代表人 /#@tv~Z^  
attornment 新拥有人承认书 j[w=pF,o  
attributable profit 可归属利润 ?Y8hy|`  
attributable share value 可归属股份价值 -gt?5H h  
Auckland Stock Exchange 奥克兰证券交易所 
oyk&]'>  
auction 拍卖 .b<W*4{j0H  
auctioneer 拍卖商 :wg=H  
audit 审计；核数 * ]bB7  
Audit Commission 审计署 Qhc;Zl  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] J#i7'9g  
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〕 ErJ@$&7  
audit review 帐目审查 BV7P_!vt  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6dz^%Ub  
audited account 审计帐目；经审计的帐目 W1)<!nwA  
audited annual account 经审计的周年帐目 #Y   
audited balance sheet 经审计的资产负债表 TKGaGMx6@  
auditor 核数师；核数主任；审计师 'yA/sZ  
auditor's certificate 核数师证明书；审计师证明书 V'Kied+  
auditor's report 核数师报告；审计师报告 Z
Pb30M0  
Aussie bond 澳元债券 q^zG+FN  
austerity budget 紧缩预算 -D=Sj@G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 kRX?o'U~C  
Australia All Ordinaries Index 澳洲所有普通股票指数 GGcODjY>  
Australian Dollar [AUD] 澳元 M1#CB  
Australian Options Market 澳大利亚期权市场 cVxO\M  
Australian Securities Commission 澳洲证券事务监察委员会 <`; {gX1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 f$-n%7  
Australian Stock Exchange 澳大利亚证券交易所 55$';gh,9  
Austrian Schilling [ATS] 奥地利先令 mF+8Q  
authentication 认证；鉴证 7_)38  
authority to purchase 委托购买证；委购书 MY c&  
authorization 认可；核准；授权；授权书 (F.w?f4B3  
authorization by direction 指示授权 #<eD  
authorization by instruction 指令授权 ]a~sJz!  
authorization by warrant 令状授权 n@;B_Bt7  
authorization of unit trust 单位信托的认可 zG9D Ph  
authorized agent 指定代理人 =VZ_';b h  
authorized capital 法定资本 :@-yK8q's  
authorized clerk 出市员 uG6.(A1LM  
authorized dealer 认可交易商 yOKzw~;0%  
authorized financial institution 认可财务机构 Y0EX{oxt1  
authorized fund 认可基金 aL+>XN  
authorized fund house 获授权的基金公司；认可基金公司 5*YvgB;  
authorized institution 认可机构 EleJ$ `/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <Y1Plc  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 q6nRk~  
authorized insurer 获授权保险人；获认可承保人 1%N*GJlwJ  
authorized investment 特准投资项目 'OP0#`6`  
authorized person 获授权人 4Nt4(3Kf  
authorized representative 获授权代表 V!^0E.?a  
authorized share capital 法定股本 ."B{U_P&  
automated quotation system 自动报价系统 SN L-6]j  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2; ,8 u  
自动交易系统〔香港期货交易所有限公司〕 )mBYW}} T  
automatic adjustment mechanism 自动调整机制 `G`R|B  
automatic adjustment system 自动调整系统 o}/|"(K  
Automatic Clearing House 自动票据交换所 Ma$~B0!;s  
automatic exchange rates accumulation system 自动化汇率累集系统 l*&N<Yu  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #Mk:4  
automatic teller machine [ATM] 自动柜员机 L)F4)VL  
autopay 自动转帐 H2#o X  
available assets 可用资产 9Scg:}Nj  
available fiscal reserve 现存财政储备 KZZY9  
available profit 可用利润 lA/-fUA  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 -PSgBH[  
average 平均；平均数；海损 $*%,  
average basic salary 平均基本薪金 T7.SjR6X>  
average consumer expenditure 平均消费开支；一般消费开支 ug ;Xoh5w  
average cost 平均成本 0^uUt-  
average cost of land production 增辟土地平均成本 ysIhUpd  
average daily turnover 平均每日成交额 aHpZhR|f$  
average daily wage rate 平均每日工资率 ZBY2,%nAo  
average expenditure pattern 平均开支模式 WfG +_iP?  
average growth rate 平均增长率 \$Wpt#V  
average net fixed assets 固定资产平均净值 '
=Lpch2J  
average of relatives 相对价格平均数 *kqC^2t  
average price 平均价格 t? 6 et1~  
average propensity to consume 平均消费倾向；一般消费倾向 7f ub^'_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 T9Juq6|  
average rate 平均率 $S?gQN.e  
average revenue 平均收入；平均收益 L_vl%ii-  
average stock 平均库存；平均存货 -6NoEmb)\'  
average yearly rent 平均年租 vFntzN>#  
avoidance of double taxation 避免双重课税 ^4"AWps  
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 breF,d$  
]T]{VB  
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