一些有用的会计术语(也不知道发的地方对不对)A

A: EGZb7:Y?  
A share Ａ股；甲类股份 `t_W2y
  
abatement of tax 减税；减扣免税额 MxGu>r  
ABN AMRO Bank N.V. 荷兰银行 }z\_;\7  
above-the-line expenditure 线上项目支出；经常预算支出 9T|IvQK8  
above-the-line receipt 线上项目收入；经常预算收入 tZ^Ou89:rG  
ABSA Asia Limited 南非联合亚洲有限公司 @1DX  
absolute change 绝对数值变更 NR -!VJQ  
absolute expenditure 实际开支 y($%;l   
absolute guideline figure 绝对准则数字 t%'Z<DmG+  
absolute interest 绝对权益 gF[z fDm  
absolute order of discharge 绝对破产解除令 $: ]o]a  
absolute profit margin 绝对利润幅度 FI3)i>CnW  
absolute value 实值；绝对值 4$*%gL;f^  
absolutely vested interest 绝对既得权益 zgs(Dt;  
absorbed cost 已吸收成本；已分摊成本 %n h
m  
absorption 吸收；分摊；合并 \>CYC|  
absorption rate 吸收率；摊配率；分摊率 f}1&HI8r  
ACB Finance Limited 亚洲商业财务有限公司 :{IO=^D=$  
acceptable form of reciprocity 合理的互惠条件 <^z
HE=h"  
acceptable rate 适当利率；适当汇率 ~$p2#AqX  
acceptance agreement 承兑协议 o(S{VGi,  
acceptance for honour 参加承兑 hO';{Nl/$  
acceptor 承兑人；接受人；受票人 9(6I<]#  
acceptor for honour 参加承兑人 >2,Gy-&"0  
accident insurance 意外保险 }; f#^gz'  
Accident Insurance Association of Hong Kong 香港意外保险公会 !<SA6m#  
accident insurance scheme 意外保险计划 0&/b42W  
accident year basis 意外年度基准 ;PjQt=4K  
accommodation 通融；贷款 &2`Fn!m  
accommodation bill 通融票据；空头票据 sFQ^2PwbS  
accommodation party 汇票代发人 #|*F1K  
account balance 帐户余额；帐户结余 Q($Z%1S  
account book 帐簿 )hk   
account collected in advance 预收款项 tI7:5Cm  
account current book 往来帐簿 G3rj`Sg^c  
account of after-acquired property 事后取得的财产报告 JaK}|  
account of defaulter 拖欠帐目 ,t`Kv1  
account payable 应付帐款 0#ClWynjRO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Eh|]i;G%  
account receivable 应收帐款 G.(mp<-  
account receivable report 应收帐款报表 |37 g ~  
account statement 结单；帐单；会计财务报表 *,Za6.=  
account title 帐户名称；会计科目 w
9o^s5n  
accountant's report 会计师报告 e_/b2"{  
Accountant's Report Rules 会计师报告规则 j{NNSi3  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /Wy.>YC|  
Accounting Arrangements 《会计安排》 'Er:a?88l  
accounting basis 会计基础 ]R=,5kK3  
accounting by Official Receiver 破产管理署署长呈交的帐目 mExVYp h  
Accounting Circular 《会计通告》 5g9; +}X;  
accounting class 会计类别 DSt]{fl`P  
accounting date 记帐日期；会计结算日期 nzmDA6d  
accounting for money 款项核算 jcI&w#re  
Accounting Officer 会计主任 YhY
:~  
accounting period 会计报告期；会计期 cIp D~0\  
accounting policy 会计政策；会计方针 /r-aPJX  
accounting practice 会计惯例 `&-
Mi[1  
accounting principle 会计准则 8Goh4T H  
accounting record 会计记录 3"G>>nC&  
accounting report 会计报告 Rr!Y3)f;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z,VD=Hnz  
Accounting Society of China 中国会计学会 qQ0cJIISb\  
accounting statement 会计报表 \mV'mZ9>  
accounting system 会计制度；会计系统 4E+hRKuo,  
accounting transaction 会计事项；帐务交易 Op>%?W8/UF  
accounting treatment 会计处理 *P#WDXRwd  
accounting year 会计年度 ?}m']4p  
accretion 增值；添加 Q4*fc^?u  
accrual 应计项目；应累算数目 jq+A-T}@  
accrual basis 应计制；权责发生制 $d,0=Ci  
accrual basis accounting 应计制会计；权责发生制会计 lhtZaU~V  
accrue 应累算；应计 c wOJy>  
accrued benefit 应累算利益 $*kxTiG!
7  
accrued charges 应计费用 6<$Odd
 
accrued cumulative preference share dividend 应累算的累积优先股股息 N
D5`Q"k   
accrued expenses 应累算费用 c7M%xGrP  
accrued interest payable 应付利息；应计未付利息 !w H'b  
accrued interest receivable 应收利息；应计未收利息 `\m*+Bk[5  
accrued right 累算权益 :OW;?{ ~j  
accruing profit 应累算的利润 Bf$_XG3  
accumulated fiscal reserve 累积财政储备 #?XQ7Im  
accumulated profit 累积利润；滚存溢利 l2&`J_"  
accumulated reserve 累积储备 #hlCs  
accumulation of surplus income 累积收益盈余 ^k Cn*&  
acquired assets 既得资产 |QMhMGjV  
acquisition 收购；购置；取得 V=lfl1Ev0J  
acquisition cost 购置成本 *bxzCI7b  
acquisition expenses 购置费用 > ]8a3x  
acquisition of 100% interest 收购全部股权 "3<da*D1  
acquisition of control 取得控制权 Zr-U&9.`  
acquisition of fixed assets 购置固定资产 JR@.R ,rII  
acquisition of shell “买壳” j~FD{%4N  
acquisition price 收购价 ~j-cS J3  
act of God 天灾 #Jna6  
acting partner 执事合伙人 HmZ{L +"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 uio@r^Xz  
active partner 积极参与的合伙人 KL ?@@7  
active trading 交投活跃 :Dd$i_3=  
actual circulation 实际流通 +n7?S~R$  
actual cost 实际成本 l27\diKPJ  
actual expenditure 实际开支；实际支出 TuW/N L|  
actual income 实际入息；实际收入；实际收益 6:]*c[7  
actual market 现货市场 %%Qo2^-  
actual price 现货价；实际价格 ;r6jx"i  
actual profit 实际利润 W$'R}L  
actual quotation 实盘；实际价位；实际报价 qVdwfT{1J  
actual year basis 按实际年度计算 B}eA\O4}I  
actuals 实货 UK{irU|\  
actuarial investigation 精算调查 F {B\kq8  
actuarial principle 精算原则 +z9gbcx  
actuarial report 精算师报告 7#~+@'Oe  
Actuarial Society of Hong Kong 香港精算学会 l9Q(xuhv  
actuarial valuation 精算师估值 j+^
oz'q  
actuary 精算师 N |1>ooU[  
ad referendum agreement 暂定协议；有待覆核的协定 $-c!W!H  
ad valorem duty 从价税；按值征税 n=,\;3Y=  
ad valorem duty system 从价税制 !sRngXCXk?  
ad valorem fee 从价费 ~l$3uN[g  
ad valorem tariff 从价关税 IJJ%$%F/  
additional allowance 额外免税额 F|&{Rt  
additional amount for unexpired risk 未过期风险的额外款额 k2xHH$+{#=  
additional assessable profit 补加应评税利润 ^{\<N()R  
additional assessment 补加评税 (708H_  
additional commitment 额外承担 c)Ic#<e(  
additional commitment vote 额外承担拨款 DaH?@Q
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gZEi]/8_  
additional dependent parent allowance 供养父母额外免税额 5"/J^"!h  
additional provision 额外拨款 .7 asW(  
additional stamp duty 附加印花税 *c)uGz'cD  
additional tax 补加税罚款；补加税款 /1 RAAa  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \V>?Do7  
adjudged bankrupt 被裁定破产 +`sv91c  
adjudicated bankrupt 裁定破产人 gt\MS;jMa  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :d8W+|1u  
adjudication of bankruptcy 裁定破产；宣告破产 cv(PP-'\  
adjudication of insolvency 裁定无力偿还债务 {,cCEXag%  
adjusted actual 经调整的实数；调整后的实数 k/03ZxC-  
adjusted current assets 经调整的流动资产；调整后的流动资产 j
t@SZI`  
adjusted figure 经调整的数字；调整后的数额 <F )_!0C  
adjusted liabilities 经调整的负债；调整后的负债 0A:n0[V:]  
adjusted loss 经调整的亏损；调整后的亏损 fGv#s X  
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 zFQ&5@43  
adjusted profit 经调整的利润；调整后的利润 &w
U'p-V  
adjusted surplus 经调整的盈余额；调整后的盈余额 8_&CT :u>  
adjusted value 经调整的价值；调整后的价值 _Cw:J|l.  
adjustment 调整；修订；理算〔保险〕 zd_HxYrN  
adjustment centre 调剂中心
X]loJoM9  
adjustment lag 调整过程的时间差距；调整时差 |ea~'N1  
adjustment mechanism 调整机制 }dxDtqb  
adjustment of loss 亏损调整 Bk}><H  
adjustment process 调整过程；调整程序 dtPoo\@  
adjustment range 调整幅度 "Pl9nE  
administered exchange rate 受管制汇率 >3gi yeJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 GdVhK:<>  
administration expenses 行政费用 j,d*?'X  
administration fee 手续费；行政费 X1tXqHJF}  
administration in bankruptcy 破产管理 t |W)  
administration order 遗产管理令 -B$~`2-  
administrator 管理人；遗产管理人 u4"SH(  
administrator of the estate 遗产管理人 Uu7dSU  
admission of debt 债项承认书 n}mR~YqD  
admission of proof 接纳债权证明 JjXobNQf  
advance 放贷款项；垫付款项；预支款项；预付款项 hCYQGx0  
advance account 暂支帐目；预付款帐户 E(Rh#+]Y5  
advance compensation 预付补偿金 L'i-fM[#  
advance from shareholder 股东垫款 pr,p=4m{\  
advance pending reimbursement 预支以待日后付还 $^ 'aCU0C  
advanced economy 先进经济体系 lZ&]|*>  
advancement 预付；预付财产 AOp/d(vx5i  
advances warrant 垫款令 0e[d=)XG  
advancing 贷出 =op%8NJf  
adverse balance 逆差 qi^!GA'5j  
adverse exchange 逆汇 #,(sAj  
advertisement addressed to shareholders 在报章刊登的致股东通告 q@hp.(V  
advice for collection 托收通知书 >O/D!j|  
advice of drawing 提款通知书；汇票通知书 !'=15&5@  
advice of payment 付款通知 }<jb vCeK  
Advisory Committee [Securities and Futures Commission] mfny4R
1_  
谘询委员会〔证券及期货事务监察委员会〕 -;;Z 'NM;8  
Advisory Committee on Diversification 经济多元化谘询委员会 i{^Z1;Yl  
affidavit 誓章；遗产申报誓章 ^O^:$nXhYy  
affidavit of no receipt 述明无收款的誓章 h5kPn~  
affiliate 联号；联营公司；附属公司 /$"[k2 N  
affiliated company 附属公司；联号；联营公司
QFPfIb/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 O;HY%  
affordability 负担能力 GO! uwo:  
African Development Bank [AfDB] 非洲开发银行 fWGOP~0  
after-acquired property 事后取得的财产 3E^M?N2oc  
after-hours dealing 市后交易 T88Y qI  
after-tax profit 税后盈利；税后利润；税后溢利 QIB>rQCceo  
agency agreement 代理协议 IgL_5A  
agency expenses 代理机构的开支 xKOq[d/8  
agency fee 代理费 -V %gVI[  
Agency Law 《代理法》 0(8H;T  
agent 代理人；承销人 w>xV  
agent of company 公司代理人 ]+DI.%   
agent's fee 代理人费；经纪费 .w6eJ4]  
aggregate 总计；总数；总体数字 O)R(==P26P  
aggregate amount 总款额；总额 rC[6lIP  
aggregate assets and liabilities 总体资产与负债 B6}FIg)  
aggregate at constant price 按固定价格计算的总体数字 Dbx~n#nG  
aggregate demand 总需求 <uP
^-bv;(  
aggregate gross position 总持仓量 5wC* ?>/  
aggregate limit 总限额 ]>i~6!@  
aggregate of salaries tax 合计薪俸税 jx_4B%kzq  
aggregate performance 总体表现；总体业绩 jY!ZkQsVe  
aggregate supply 总体供应 "()sb?&  
aggregate surplus 总盈余 }i!pL(8;  
aggregate total 整体总额 S06Hs~>Y  
aggregate value 总值；合计价值 f!t69nd%L  
aggregated basis 合计基准 \ u+xa{b|  
aggregated net chargeable income 合计应课税入息实额 aaWJ* >rJ  
aggregation 合并计算；合计；总和 UFn8kBk  
aggregation of incomes of husband and wife 夫妇入息合并计算 3b[jwCt  
aggregation of property 财产的总和 |4Ck;gg!j  
agio 差价；贴水 9O,,m~B  
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》 Lb=W;9;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment RBGlz
k  
《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》 -qV{WZHp  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment FdOFE.l  
《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》 X7*`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment > ^[z3T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [IM%b~j(^  
agreement for a settlement 授产协议 O,V9R rG  
agreement for assignment 转让协议 #6S75{rnW"  
agreement for sale 售卖协议；买卖协议 o5Rz%k#h  
agreement for sale and purchase 买卖协议 0>6DSQq~t(  
agreement for the payment of interest 支付利息协议 \[wCp*;1}  
agreement for the repayment of money 还款协议 b1^n KB  
agreement of reinsurance 再保险协议 8_\W/I!7b  
Agricultural Bank of China 中国农业银行 cm>E[SHr  
air passenger departure tax 飞机乘客离境税 K=u0nrG*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m)?5}ZwAH  
airport tax 机场税 1ywU@].6J]  
alcohol duty 酒精税 0WxCSL$#I  
alienation 让与；让渡；转让 r@)A k  
alimony 生活费；赡养费 QBE@(2G}C  
All Ordinaries Index [AOI] 所有普通股指数 = Rc"^oS  
all risks 全险；综合险 `kBnSio~  
All Sales Record for Stock Market 《股票市场成交报告》 Ln#a<Rx.E7  
Allied Capital Resources Limited 新联财务有限公司 ,i`h x, Rg  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 W,hWOO  
allocation letter 拨款信件 vrl[BPI  
allocation of fund 分配款项；预留款项 *ftC_v@p5  
allocation of profit 利润分配；溢利分配 h!]"R<QQdu  
allocation warrant 拨款令 X.|Ygx  
allotment 分配；配股 v1[_}N9f>H  
allotment notice 股份配售通知；配股通知 0^!Gib  
allotment of shares 股份分配 hY\{|  
allowable 可获宽免；免税的 p_terD:  
allowable business loss 可扣除的营业亏损 dXu{p  
allowable expenses 可扣税的支出 CVKnTEs  
allowance 免税额；津贴；备抵；准备金 l`n5~Fs  
allowance for debts 债项的免税额 a,Kky^B  
allowance for depreciation by wear and tear 耗损折旧免税额 j=sBq.S  
allowance for funeral expenses 殡殓费的免税额 )GB`*M[   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1IA5.@G:  
allowance for repairs and outgoings 修葺及支出方面的免税额 &,W$-[  
allowance to debtor 给债务人的津贴 (7q^FtjA#  
alteration of capital 资本更改 ,I*X)(  
alternate trustee 候补受托人 m^Lj+=Z"  
amalgamation 合并 6517Km 4-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M[
Y4_$k<-  
ambit of charges 征税范围；收费范围 <4?*$  
amended valuation 经修订的估值 }~enEZ  
American Commodities Exchange 美国商品交易所 %JoxYy-  
American Express Bank Limited 美国运通银行 Xza
4iV  
American Stock Exchange 美国证券交易所 w{7ji}  
amortization 摊销 )@PnTpL*  
amount due from banks 存放银行同业的款项 0g(6r-2)7  
amount due from banks abroad 存放海外银行同业的款项 [Z}B"  
amount due from holding companies 控股公司欠款 T[Q"}&bB  
amount due from local banks 存放本港银行同业的款项 Gi$gtLtNh  
amount due to banks 银行同业的存款 bejGfc  
amount due to banks abroad 海外银行同业的存款 !;}2F
-  
amount due to holding companies 控股公司存款 P\B3 y+)  
amount due to local banks 本港银行同业的存款 LdTIR]  
amount due to outport banks 外埠银行同业的存款 ,?b78_,2  
amount for note issue 发行纸币的款额 V,4.$<e  
amount of bond 担保契据的款额 N=ifIVc  
amount of consideration 代价款额 Sb<\-O14"  
amount of contribution 供款数额 _-a|VTM  
amount of indebtedness 负债款额 {OxWcK\2@h  
amount of principal of the loan 贷款本金额 kV^?p  
amount of rates chargeable 应征差饷数额 H@!#;w  
amount of share capital 股本额 D9,! %7i  
amount of sums assured 承保款额 &:vscOl  
amount of variation 变动幅度 dK# h<q1  
amount of vote 拨款数额 Y1r,2k  
amount payable 应付款额 (Pz8iz  
amount receivable 应收款额 R7aXR\ R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 STT2o=  
analysis 分析 XJFnih  
ancillary risk 附属风险 1i,4".h?M  
annual account 周年帐目；周年帐目报表；年度决算；年结 dq8+m(7k  
annual accounting date 年结日期 ~/c5hyTx  
annual allowance 每年免税额；年积金；年度津贴；年津 ~zMKVM1Q.,  
annual balance 年度余额 @ M[Q$:  
annual disposable income 每年可动用收入 PNmF}"  
annual estimates 周年预算 #S?c ;3-  
annual fee 年费 'Oy5e@G+?  
annual general meeting 周年大会 c^-YcGwa  
annual growth rate 年增率；每年增长率 xyV]?~7  
annual long-term supplement 长期个案每年补助金 9.8,q  
annual pensionable emolument 可供计算退休金的年薪 DT? m/*  
annual report 年报 hDtKnF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _7 `E[&v  
annual return 周年报表；周年申报表；每年报税表格 (t74a E pi  
Annual Return Rules 《周年报表规则》 8kbBz  
annual review of consumer prices 每年消费物价回顾 Y+qus  
annual roll-forward basis 逐年延展方式 qc-C>Ra  
annual salary 年薪 |BJqy/  
annual statement 年度报表；年度决算表 x(6vh2#vD  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 qBiyGlu4  
annuitant 年金受益人 x^2 W?<  
annuity 年金 cdp{W  
annuity contract 年金合约 wb+<a  
annuity on human life 人寿年金 W?PWJkIw  
antecedent debt 先前的债项 hT=f;6$  
ante-dated cheque 倒填日期支票 *f*f&l%  
anticipated expenditure 预期开支 !rHx}n{rw  
anticipated net profit 预期纯利 TolrEcI  
anticipated revenue 预期收入 9Z9l:}bO  
anti-inflation measure 反通货膨胀措施 .\4l'THn,0  
anti-inflationary stance 反通货膨胀立场 K{FhT9R'  
apparent deficit 表面赤字 Z!)f*  
apparent financial solvency 表面偿债能力
rIPl6,w~  
apparent partner 表面合伙人 `r.N  
application for personal assessment 个人入息课税申请书 ?d,M.o{0]  
application of fund 资金应用 5ZUy:  
application to release as liquidator and to destruct the books of accounts and documents 65"uD7;  
申请免除清盘人职务及毁灭帐簿与文件 R\ q):,  
appointed actuary 委任精算师 {c?ymkK  
appointed auditor 委任核数师；委任审计师 X8.y4{5  
appointed trustee 委任的受托人 d"l}Ny)C  
appointer 委任人 W^|J/Y48  
apportioned pro rata 按比例分摊 #XL`S  
apportionment 分配；分摊 -#Jj-t_Fe  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]c,l5u}A$  
apportionment formula 分摊方程式 LO}z)j~W  
apportionment of estate duty 遗产税的分摊 ~._ko  
appraisal 估价；评估 D?J#u;h~f  
appreciable growth 可观增长 UGf6i"F  
appreciable impact 显着影响 q-uLA&4  
appreciable increase 可观增长 L`pY27|  
appreciation 增值；升值 UhA_1A'B  
appreciation against other currencies 相对其他货币升值 ul$omKI$}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .]zw*t*  
appreciation tax 增值税 xx6S`R6:  
appropriation 拨款；拨用；拨付 $$~a=q,P[  
appropriation account 拨款帐目 1!s!wQgS  
Appropriation Bill 拨款法案 &$Ci}{{n
#  
appropriation-in-aid system 补助拨款办法 -PXoMZx%  
approved assets 核准资产 7A[Ogro  
approved basket stock 认可一篮子证券 $%;jk  
approved budget 核准预算 Wa{%0inZ  
approved charitable donation 认可慈善捐款 hJ4S3b  
approved charitable institution 认可慈善机构 r?]
%d!   
approved currency 核准货币；认可货币 #O><A&FrF`  
approved estimates 核准预算 s%bUgO%&  
approved estimates of expenditure 核准开支预算 cyHhy_~R  
approved overseas insurer 核准海外保险人 u:eW0Ows"  
approved overseas trust company 核准海外信托公司 [^Q&suy  
approved pooled investment fund 核准汇集投资基金 .CvFE~  
approved provident fund scheme 认可公积金计划 +|M{I= 8  
approved provision 核准拨款 8LeKwb  
approved redeemable share 核准可赎回股份 y* rY~U#3  
approved regional stock 认可地区性证券 TL]
bY'%  
approved retirement scheme 认可退休金计划 Bf+^O)Ns^  
approved subordinated loan 核准附属贷款 YjL t&D:IZ  
arbitrage 套戥；套汇；套利 W`5a:"Vg  
arbitrageur 套戥者；套汇者 oB3q AP  
arbitrary amount 临时款项 .c|9..Cq=  
arrangement 措施；安排；协定 OU6^+Ta  
arrears 欠款 2\,e
 
arrears of pay 欠付薪酬 " C&x,Ic  
arrears of revenue 逾期未收税款；逾期未收的帐项 IF^[^^v+H  
articles of association 组织章程；组织细则；组织章程细则 dGa@<hg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k5g@myb-  
ascertainment of profit 确定利润 .h a`)@MsZ  
"Asia Clear" “亚洲结算系统” ;i}i5yv2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^YqbjL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %db3f z  
Asian Development Fund [ADF] 亚洲发展基金 ?&XzW+(X  
Asian dollar bond 亚洲美元债券 E"ZEo9y@^  
Asian dollar market 亚洲美元市场 `fLfT'  
Asian dollar rate 亚洲美元利率 S>(z\`1qm  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -S7RRh'p  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;i/"$K  
asked price 沽盘；喊价；索价；卖方报价 /jvOXS\M  
assessable income 应评税入息 OoE9W  
assessable loss 应评税亏损 <TL])@da  
assessable profit 应评税利润 G}s;JJax  
assessable value 应评税值 Q^vGj</u  
assessed profit 估定利润 SC]6F
*  
assessed value 经评估价值 gfxoJihE  
assessment 评税；评定；估价；评税单 ]u~Os<  
assessment number 评税编号；估价编号 W.z$a.<(rF  
assessment of additional tax 补加税评税 fHLFeSfH  
assessment of performance 业绩评估；实绩评价 '}@e5^oL  
Assessor 评税主任  &Q<EfB  
asset price bubbles 资产价格泡沫 Rnz8 f}  
asset-backed securities 具资产保证的证券 f8R+7Ykx  
assets accretion 资产增值  sN;(/O  
assets and liabilities 资产与负债 9A(n_Rs7?  
assets betterment statement 资产递增表；资产改进表 G]at{(^Vz  
assets lending 实物放款；有抵押贷款 EgFl="0  
assets of the company passing on the death 死者去世时转移的公司资产 ?{?
Vy9'B  
assets pledged as security for liabilities 用作负债抵押的资产 d8D yv#gT  
assets portfolio 资产投资组合 /(y4
V  
assets price 资产价格 _d/GdeLs  
assets quality 资产质素 rtcJ=`)0`  
assets realization 资产变现 uF+);ig  
assets refinancing arrangement 资产再集资安排 >s44  
assets securitization 资产证券化 Io2,% !D  
assets situated outside Hong Kong 在香港以外地方的资产 8TUF w@H%  
assets stripping 削减资产；拆卖资产 )_X;9%L7  
assets value 资产值 4(m/D>6:  
assignee 承让人 Zp^)_ 0  
assignment 转让；转让书；转让契 3Gj(z:)b  
assignment of interest 权益转让 /7.w
QeL9  
assignment of letters patent and trade mark 专利证书及商标转让 is64)2F](  
assignment of property 物业转让；物业转让书 #)Ep(2  
assignment right 转让权 PpW A f\  
assignor 转让人 RA!x  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 L,f^mX0<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @wg&6uQ  
associate member 附属会员 /DK*yS  
associated body corporate 相联法人团体 zUe#Wp[  
associated company 相联公司；联属公司 Tw?P
p8'  
associated corporation 相联法团 Rd`{qW  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =7*oC  
公认会计师公会〔英国〕 Dm&lSWW`/  
Association of Futures Exchange Brokers 香港期货经纪协会 M0Lon/%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b(g_.1[  
association of underwriters 承保人组织 Ar\IZ_Q  
assumption of control 接管 >+zAWK9  
assurance 担保；保险；转易；转易书 8[vl3C  
assurance of interest 权益的转易 I:r($m  
at 19XX price 按一九ＸＸ年价格计算 9NJ=~Ub-  
at a discount 按赔价计算；按贴水价格计算；打折扣 ?aP1  
at a premium 按溢价计算；按升水价格计算 Iz 1*4@  
at call 通知付款；按通知 ?psOj%  
at constant market price 按固定市价计算 '2;Ny23  
at constant price 按固定价格计算 $0S.@wUG  
at cost 按成本计算 e{c._zr,  
at current market price 按当时市价计算；按现时市价计算 
,)0/Ec  
at current price 按当时价格计算；按现时价格计算 ;4+qPWwq8W  
at factor cost 按要素成本计算；按生产要素成本计算 b>GqNf!  
at money-of-the-day price 按付款当日价格计算 >^M!@=/?J  
at or better 按指定或较佳价位〔买卖指令〕 mABwM$_  
at par 按面值计算；平价 95_[r$C  
at sight 见票即付 46QYXmNQ}  
at the close 按收市盘 J[I"/sdk-  
at the opening 按开市盘 ,ivWVsN*]  
attestation 见证；见证条款 l|4xKBCV]  
at-the-money option 平价期权 H[>klzh6 !  
attorney 受权人；受托代表人 %#[r_QQ^  
attornment 新拥有人承认书 CUAg{]  
attributable profit 可归属利润 {s9y@c*15.  
attributable share value 可归属股份价值 okd ``vG  
Auckland Stock Exchange 奥克兰证券交易所 <P?3GT/  
auction 拍卖 'XC&BW
J  
auctioneer 拍卖商 nPQZI6>  
audit 审计；核数 r*~n`  
Audit Commission 审计署 '[7C~r{%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] l4R<`b\
Jt  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 eH"qI2A  
audit review 帐目审查 5$(b3]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 'fp<FeTg  
audited account 审计帐目；经审计的帐目 G_7ks]u-  
audited annual account 经审计的周年帐目
m-~V+JU;x  
audited balance sheet 经审计的资产负债表 CDwFVR'_Af  
auditor 核数师；核数主任；审计师 e<: 4czh8  
auditor's certificate 核数师证明书；审计师证明书 -oaG|  
auditor's report 核数师报告；审计师报告 V1UUAvN7s  
Aussie bond 澳元债券 >"PqQO  
austerity budget 紧缩预算 '@3a,pl  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6!gtve_  
Australia All Ordinaries Index 澳洲所有普通股票指数 -Z[R S{#+T  
Australian Dollar [AUD] 澳元 s[vPH8qb  
Australian Options Market 澳大利亚期权市场 vTe$77n
 
Australian Securities Commission 澳洲证券事务监察委员会 >*<6 zQf  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +73=2.C0  
Australian Stock Exchange 澳大利亚证券交易所 %_%f#S  
Austrian Schilling [ATS] 奥地利先令 KoxGxHz^Y3  
authentication 认证；鉴证 {="Su{i}}  
authority to purchase 委托购买证；委购书 Ppi-skT  
authorization 认可；核准；授权；授权书 q9g[+*9]$  
authorization by direction 指示授权 V'f&JQA  
authorization by instruction 指令授权 VR5e CJ:i  
authorization by warrant 令状授权 [qjAq@@N#q  
authorization of unit trust 单位信托的认可 B6Wq/fl/  
authorized agent 指定代理人 aHVdClD2o  
authorized capital 法定资本 hPEp0("  
authorized clerk 出市员 Sm*Jysy`  
authorized dealer 认可交易商 x):k#cu[L  
authorized financial institution 认可财务机构 76u/WC>B  
authorized fund 认可基金 Bsih<`KF^  
authorized fund house 获授权的基金公司；认可基金公司 /eU1(oo&`5  
authorized institution 认可机构 =0!\F~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X+'^Sp  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 TCEXa?,L  
authorized insurer 获授权保险人；获认可承保人 b}}1TnS)  
authorized investment 特准投资项目 ^R8U-V8:  
authorized person 获授权人 ~_# Y,)S!z  
authorized representative 获授权代表 N c&i) qh  
authorized share capital 法定股本 #*7/05)  
automated quotation system 自动报价系统 FJwZo}<6E  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] mV! @oNCK  
自动交易系统〔香港期货交易所有限公司〕 ~T p8>bmSR  
automatic adjustment mechanism 自动调整机制 |4?}W ,  
automatic adjustment system 自动调整系统 CLFxq@%nu~  
Automatic Clearing House 自动票据交换所 jmk*z(}#:  
automatic exchange rates accumulation system 自动化汇率累集系统 8R??J>h5\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 avbr7X(  
automatic teller machine [ATM] 自动柜员机 S$kuhK>W!  
autopay 自动转帐 6iV"Tl{z-  
available assets 可用资产 }?Yr>ZRi  
available fiscal reserve 现存财政储备 N8MlT \+r  
available profit 可用利润 #?b^B~ #  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 '%]@a7w  
average 平均；平均数；海损 C&CsI] @g  
average basic salary 平均基本薪金 |)72E[lL  
average consumer expenditure 平均消费开支；一般消费开支 7gdU9c/q,  
average cost 平均成本 KWn
1%oGJ  
average cost of land production 增辟土地平均成本 ou,=MpXx*  
average daily turnover 平均每日成交额 8y4D9_{  
average daily wage rate 平均每日工资率 -'p@ lk  
average expenditure pattern 平均开支模式 gw&#X~em  
average growth rate 平均增长率 r PRuSk-f  
average net fixed assets 固定资产平均净值 h^ecn-PC  
average of relatives 相对价格平均数 E;GR;i{t  
average price 平均价格 w?$u!X  
average propensity to consume 平均消费倾向；一般消费倾向 kT }'"  
average propensity to save 平均储蓄倾向；一般储蓄倾向 jhEg#Q$  
average rate 平均率 Jq+$_Uqd  
average revenue 平均收入；平均收益 l3Bxi1k[C  
average stock 平均库存；平均存货 [
K4+G]6  
average yearly rent 平均年租
0Z);.l^  
avoidance of double taxation 避免双重课税 $bi_i|?  
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 V.gY1   
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