一些有用的会计术语(也不知道发的地方对不对)A

A: oL)lyUVT  
A share Ａ股；甲类股份 iA&oLu[y3  
abatement of tax 减税；减扣免税额 qz87iJp&  
ABN AMRO Bank N.V. 荷兰银行 +`9yZOaC#  
above-the-line expenditure 线上项目支出；经常预算支出 >mew"0Q  
above-the-line receipt 线上项目收入；经常预算收入 KZZOi:  
ABSA Asia Limited 南非联合亚洲有限公司 L1rAT  
absolute change 绝对数值变更 Pwg/Vhfh  
absolute expenditure 实际开支 :+<t2^)rD  
absolute guideline figure 绝对准则数字 "B~WcC  
absolute interest 绝对权益 _Ws#UL+Nq  
absolute order of discharge 绝对破产解除令 4*H(sq  
absolute profit margin 绝对利润幅度 e$H|MdY
IA  
absolute value 实值；绝对值 3]!h{_:u  
absolutely vested interest 绝对既得权益 YK7\D:  
absorbed cost 已吸收成本；已分摊成本 %kJh6J  
absorption 吸收；分摊；合并 nZ541o@t9  
absorption rate 吸收率；摊配率；分摊率 xl|ghjn  
ACB Finance Limited 亚洲商业财务有限公司  u*U_7Uw$  
acceptable form of reciprocity 合理的互惠条件 A%P 8c  
acceptable rate 适当利率；适当汇率 f>O54T .L.  
acceptance agreement 承兑协议 <3)|44.o&  
acceptance for honour 参加承兑 "2%y~jrDN  
acceptor 承兑人；接受人；受票人 T^d#hl.U  
acceptor for honour 参加承兑人 "wC0eDf  
accident insurance 意外保险 XRtyC4f  
Accident Insurance Association of Hong Kong 香港意外保险公会 F68},N>vr@  
accident insurance scheme 意外保险计划 i]LU4y%'  
accident year basis 意外年度基准 "-28[a3q  
accommodation 通融；贷款 T\)dt?Tv#\  
accommodation bill 通融票据；空头票据 4bPqmEE  
accommodation party 汇票代发人 G 2!}R  
account balance 帐户余额；帐户结余 ypgliq(  
account book 帐簿 >,kL p|gA  
account collected in advance 预收款项 bG"6pU  
account current book 往来帐簿 KUlB2Fqi  
account of after-acquired property 事后取得的财产报告 Ko4)0&  
account of defaulter 拖欠帐目 0 -!?W  
account payable 应付帐款 `S5>0r5[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 g%+ql[(4  
account receivable 应收帐款 GA(OK-WUd  
account receivable report 应收帐款报表 4P`PmQ=GQh  
account statement 结单；帐单；会计财务报表 v^<<[I2 C  
account title 帐户名称；会计科目 i0VhG:O;  
accountant's report 会计师报告 #dHr&1(  
Accountant's Report Rules 会计师报告规则 r^fxyN2V  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'lxLnX  
Accounting Arrangements 《会计安排》 }!eF
  
accounting basis 会计基础 =7F
E/S  
accounting by Official Receiver 破产管理署署长呈交的帐目 YomwjKyuP  
Accounting Circular 《会计通告》 ! Zno[R  
accounting class 会计类别 QjehDwt|  
accounting date 记帐日期；会计结算日期 F19;RaP+  
accounting for money 款项核算 %uh R'8"  
Accounting Officer 会计主任 0W;q!H[G  
accounting period 会计报告期；会计期 |GJBwrL^0  
accounting policy 会计政策；会计方针 7zOhyl?  
accounting practice 会计惯例 'uws  
accounting principle 会计准则 ,\BfmC_i  
accounting record 会计记录 2;dM:FHLhO  
accounting report 会计报告 0T7M_G'5Q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~o}moE/ ;O  
Accounting Society of China 中国会计学会 +dDJes!]  
accounting statement 会计报表 <m~T>Ql1  
accounting system 会计制度；会计系统 MP6 \r  
accounting transaction 会计事项；帐务交易 YN_X0+b3C  
accounting treatment 会计处理 x&QNP  
accounting year 会计年度 32M6EEmPG  
accretion 增值；添加 un.G6|S  
accrual 应计项目；应累算数目 xWd9%,mDNR  
accrual basis 应计制；权责发生制 }*xC:A%aS  
accrual basis accounting 应计制会计；权责发生制会计 C<zx'lw!  
accrue 应累算；应计 ~l;yr @  
accrued benefit 应累算利益 zfM<x,XdY  
accrued charges 应计费用 (K^YD K  
accrued cumulative preference share dividend 应累算的累积优先股股息 m]bL)]Z  
accrued expenses 应累算费用 dVasm<lZ  
accrued interest payable 应付利息；应计未付利息 '~ j
y  
accrued interest receivable 应收利息；应计未收利息 .a ~s_E  
accrued right 累算权益 2q2p=H>&  
accruing profit 应累算的利润 ju
8
',ZC  
accumulated fiscal reserve 累积财政储备 #k"1wSx16  
accumulated profit 累积利润；滚存溢利 516VQ<?B  
accumulated reserve 累积储备 tpN]evp|  
accumulation of surplus income 累积收益盈余 B)(p9]q  
acquired assets 既得资产 jXc5fXO N  
acquisition 收购；购置；取得 d,Hf-zJ%~  
acquisition cost 购置成本 j4.Qvj >:4  
acquisition expenses 购置费用 L-^# 02  
acquisition of 100% interest 收购全部股权 Bq~AU#  
acquisition of control 取得控制权 p=:7 atE  
acquisition of fixed assets 购置固定资产 N{?Tm`""  
acquisition of shell “买壳” I@8+k&nXS  
acquisition price 收购价 v]LFZI5  
act of God 天灾 fs]#/*RR  
acting partner 执事合伙人
.d<~a1k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 P58\+9d_  
active partner 积极参与的合伙人 s4\SX,  
active trading 交投活跃 X7'h@>R  
actual circulation 实际流通 wxdh?sQ  
actual cost 实际成本 :6\-9m8JM  
actual expenditure 实际开支；实际支出 1C^HCIH7J  
actual income 实际入息；实际收入；实际收益 O JZ!|J8?  
actual market 现货市场 pkrl@jv >  
actual price 现货价；实际价格 f]@[4<Ny  
actual profit 实际利润 !Ei Ze.K  
actual quotation 实盘；实际价位；实际报价 k@'?"CP\Xq  
actual year basis 按实际年度计算 @\
x,;!N@  
actuals 实货 &6|6J1c8  
actuarial investigation 精算调查 Vvxc8v:  
actuarial principle 精算原则 O+CF/ipX/  
actuarial report 精算师报告 jldcvW  
Actuarial Society of Hong Kong 香港精算学会 yb@X*PW
/z  
actuarial valuation 精算师估值 Mqrt-VPh  
actuary 精算师 (H|%?F;{l  
ad referendum agreement 暂定协议；有待覆核的协定 >=Rd3dgDG  
ad valorem duty 从价税；按值征税 bAA'=z<  
ad valorem duty system 从价税制 d +*T@k]>M  
ad valorem fee 从价费 T>
AI0R3  
ad valorem tariff 从价关税 m)tI  
additional allowance 额外免税额 6/p
]jN  
additional amount for unexpired risk 未过期风险的额外款额 |q1b8A\  
additional assessable profit 补加应评税利润 KDNTnA1c  
additional assessment 补加评税 _*OaiEL+:  
additional commitment 额外承担 *@b~f&Lx6  
additional commitment vote 额外承担拨款 "6|'&6&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7v4-hfN  
additional dependent parent allowance 供养父母额外免税额 -y7l?N5F>  
additional provision 额外拨款 ex;Yn{4  
additional stamp duty 附加印花税 s+OvS9et_  
additional tax 补加税罚款；补加税款 LaAgoarN  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .HH,l  
adjudged bankrupt 被裁定破产 8EW`*
+%=  
adjudicated bankrupt 裁定破产人 B=o#LL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]ly)z[is"]  
adjudication of bankruptcy 裁定破产；宣告破产 $=;bccIob  
adjudication of insolvency 裁定无力偿还债务 bi4^ zaCEE  
adjusted actual 经调整的实数；调整后的实数 ijR-?nrR  
adjusted current assets 经调整的流动资产；调整后的流动资产 ss|6_H =  
adjusted figure 经调整的数字；调整后的数额 zD#+[XI]K  
adjusted liabilities 经调整的负债；调整后的负债 XY$cx~  
adjusted loss 经调整的亏损；调整后的亏损 RPScP  
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 #/

&q  
adjusted profit 经调整的利润；调整后的利润 il`C,CD  
adjusted surplus 经调整的盈余额；调整后的盈余额 +E""8kW- Z  
adjusted value 经调整的价值；调整后的价值 LiHXWi{s  
adjustment 调整；修订；理算〔保险〕 r`mzsO-'  
adjustment centre 调剂中心 3V8j>&  
adjustment lag 调整过程的时间差距；调整时差 ]8q%bsl+  
adjustment mechanism 调整机制 _S%OX_UMn^  
adjustment of loss 亏损调整 \k$]GK-  
adjustment process 调整过程；调整程序 .PA?N{z  
adjustment range 调整幅度 !'
6J;Fb#  
administered exchange rate 受管制汇率 t&p:vXF2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $yR{ZFo  
administration expenses 行政费用 JY;#]'T\;  
administration fee 手续费；行政费 X~<>K/}u5  
administration in bankruptcy 破产管理
u:{. Hn`  
administration order 遗产管理令  t`&s  
administrator 管理人；遗产管理人 unbcz{&Hb[  
administrator of the estate 遗产管理人 Ay[9k=q]  
admission of debt 债项承认书 HeAc(_=C  
admission of proof 接纳债权证明 `siy!R  
advance 放贷款项；垫付款项；预支款项；预付款项
$)i"[  
advance account 暂支帐目；预付款帐户 :#"OCXr  
advance compensation 预付补偿金 U8.0L  
advance from shareholder 股东垫款 $D2A
in1  
advance pending reimbursement 预支以待日后付还 *(XgUJq+  
advanced economy 先进经济体系 @/ovdf{  
advancement 预付；预付财产 pqNoL* H  
advances warrant 垫款令 Di5Op
(S((  
advancing 贷出 4=#QN  
adverse balance 逆差 E!(`275s  
adverse exchange 逆汇 CsQ}P)  
advertisement addressed to shareholders 在报章刊登的致股东通告 _#\5]D~""  
advice for collection 托收通知书 z;@S_0M,Z  
advice of drawing 提款通知书；汇票通知书 #f jX|b  
advice of payment 付款通知 3`C3+  
Advisory Committee [Securities and Futures Commission] Ov{B-zCA  
谘询委员会〔证券及期货事务监察委员会〕 J3!k*"P  
Advisory Committee on Diversification 经济多元化谘询委员会 f|HgLFx  
affidavit 誓章；遗产申报誓章 vr]dRStr  
affidavit of no receipt 述明无收款的誓章  :L+zUlsf  
affiliate 联号；联营公司；附属公司 6b1 Uj<  
affiliated company 附属公司；联号；联营公司 mhHm#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ::Ve,-0  
affordability 负担能力 dsft=t8s  
African Development Bank [AfDB] 非洲开发银行 B+e~k?O]1  
after-acquired property 事后取得的财产 xX67bswG  
after-hours dealing 市后交易 WY ^K7U  
after-tax profit 税后盈利；税后利润；税后溢利 <P Z\qE*+y  
agency agreement 代理协议 _ZvX"{y~  
agency expenses 代理机构的开支 EWvid4QEi  
agency fee 代理费 [+[fD  
Agency Law 《代理法》 7C6BZ$(  
agent 代理人；承销人 %%-Tjw o  
agent of company 公司代理人 Ni;{\"Gt  
agent's fee 代理人费；经纪费 nqw*oLFQ  
aggregate 总计；总数；总体数字 Zq6ebj  
aggregate amount 总款额；总额 i~M.F=I5  
aggregate assets and liabilities 总体资产与负债 {
UjIxV(J  
aggregate at constant price 按固定价格计算的总体数字 hF?\K^tF  
aggregate demand 总需求 e1Z;\U$&.  
aggregate gross position 总持仓量 ZBh@%A  
aggregate limit 总限额 'XjHB!!hU  
aggregate of salaries tax 合计薪俸税 l>Oe ,`9O  
aggregate performance 总体表现；总体业绩 PeR<FSF ,i  
aggregate supply 总体供应 MJk:s[o  
aggregate surplus 总盈余 ^<H#dkECG  
aggregate total 整体总额 <MDFfnj  
aggregate value 总值；合计价值 m$e@<~To  
aggregated basis 合计基准 [E&"9%K  
aggregated net chargeable income 合计应课税入息实额 8C4@V[sm`  
aggregation 合并计算；合计；总和 B\~3p4S  
aggregation of incomes of husband and wife 夫妇入息合并计算 =?QQb>  
aggregation of property 财产的总和 m~\m"zJ4  
agio 差价；贴水 Uu<sntyv  
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》 b9!J}hto,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #p^pvdvh3  
《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》 U*#E aL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :r[-7 [/  
《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》 '"NdT7*+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment JZ*?1S>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ~s^6Q#Z9|  
agreement for a settlement 授产协议 fTnyCaB  
agreement for assignment 转让协议 S&g-  
agreement for sale 售卖协议；买卖协议 < oG\)!O  
agreement for sale and purchase 买卖协议 c[eGpZ]  
agreement for the payment of interest 支付利息协议 Tlv|To  
agreement for the repayment of money 还款协议 MZ#2WP)F  
agreement of reinsurance 再保险协议 t3kh]2t  
Agricultural Bank of China 中国农业银行 |x~ei_x7.p  
air passenger departure tax 飞机乘客离境税 _O'rZ5}&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 CpJXLc3_d5  
airport tax 机场税 ny;)+v?mN\  
alcohol duty 酒精税 ;jfXU_K  
alienation 让与；让渡；转让 y#SD-#I-  
alimony 生活费；赡养费 u K&_IE}  
All Ordinaries Index [AOI] 所有普通股指数 o3`gx  
all risks 全险；综合险 5L'@WB|{4u  
All Sales Record for Stock Market 《股票市场成交报告》 fxCPGj  
Allied Capital Resources Limited 新联财务有限公司 5EZr"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 I2!&="7@  
allocation letter 拨款信件 pPqbD}p  
allocation of fund 分配款项；预留款项 tw^.(m5d  
allocation of profit 利润分配；溢利分配 A-NC,3  
allocation warrant 拨款令 \y+F!;IxL  
allotment 分配；配股 ~<Qxw>S#  
allotment notice 股份配售通知；配股通知 EwJn1Mvq  
allotment of shares 股份分配 ; yC`5  
allowable 可获宽免；免税的 }z%/6`7)|  
allowable business loss 可扣除的营业亏损 t@mw f3,  
allowable expenses 可扣税的支出 5+PBS)pJ]%  
allowance 免税额；津贴；备抵；准备金 (3HgI  
allowance for debts 债项的免税额 K0bmU(Xxp  
allowance for depreciation by wear and tear 耗损折旧免税额 rAi!'vIE  
allowance for funeral expenses 殡殓费的免税额 &S`'o%B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :1Yd;%>92  
allowance for repairs and outgoings 修葺及支出方面的免税额 L ~'N6  
allowance to debtor 给债务人的津贴 p~VW3u]  
alteration of capital 资本更改 #SOj4W  
alternate trustee 候补受托人 bSKV|z/x  
amalgamation 合并 e(5Px!B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^C#bW<T  
ambit of charges 征税范围；收费范围 GoGgw]h>x  
amended valuation 经修订的估值 N1zrfn-VU  
American Commodities Exchange 美国商品交易所 LWR&(p.%  
American Express Bank Limited 美国运通银行 FKTP0e7=9  
American Stock Exchange 美国证券交易所 $zH0$aOx  
amortization 摊销 YV+dUvz  
amount due from banks 存放银行同业的款项 s%re>)=|  
amount due from banks abroad 存放海外银行同业的款项 *" +cP!  
amount due from holding companies 控股公司欠款 T_ #oMXZ/  
amount due from local banks 存放本港银行同业的款项 ."g5+xX  
amount due to banks 银行同业的存款 ;-wPXXR  
amount due to banks abroad 海外银行同业的存款 I>\?t4t  
amount due to holding companies 控股公司存款 ))-M+CA  
amount due to local banks 本港银行同业的存款 :re(khZq#  
amount due to outport banks 外埠银行同业的存款 (B4A$t  
amount for note issue 发行纸币的款额 >LZ)<-Mk  
amount of bond 担保契据的款额 00 ,jneF  
amount of consideration 代价款额 ty8!"-V1  
amount of contribution 供款数额 [WSIC *|;  
amount of indebtedness 负债款额 X"r$,~  
amount of principal of the loan 贷款本金额 Nv#, s_hG  
amount of rates chargeable 应征差饷数额 o*S $j Cf?  
amount of share capital 股本额 X Ow^"=Oa[  
amount of sums assured 承保款额 Ya{1/AaM  
amount of variation 变动幅度 L{ ^@O0S  
amount of vote 拨款数额 ed2&9E>9b  
amount payable 应付款额 x@l~*6!K  
amount receivable 应收款额 .EELR]`y7I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M/I d\~  
analysis 分析 X
64I~*  
ancillary risk 附属风险 Rs`Y'_B  
annual account 周年帐目；周年帐目报表；年度决算；年结 LU=)\U@Q  
annual accounting date 年结日期 f*@:{2I.v  
annual allowance 每年免税额；年积金；年度津贴；年津 #GJh:#tt^  
annual balance 年度余额 QiL  
annual disposable income 每年可动用收入 tXuxTVhoT  
annual estimates 周年预算 Q(Y,p`>  
annual fee 年费 `^Sq>R!;  
annual general meeting 周年大会 u$^`hzfI  
annual growth rate 年增率；每年增长率 _ o3}Ly}  
annual long-term supplement 长期个案每年补助金 ?Gu>!7  
annual pensionable emolument 可供计算退休金的年薪 -v2q:x'G#  
annual report 年报 ZOsn,nF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ml/O
  
annual return 周年报表；周年申报表；每年报税表格 J<O_N~$$*  
Annual Return Rules 《周年报表规则》 s$G8`$+i1  
annual review of consumer prices 每年消费物价回顾 OlFn<:V K  
annual roll-forward basis 逐年延展方式 jv^L~<u  
annual salary 年薪 JQ4>S<ttJ  
annual statement 年度报表；年度决算表 +`[Sv%v&L  
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 sM_e_e  
annuitant 年金受益人 oVgNG!/c0  
annuity 年金 }# ^PbM  
annuity contract 年金合约 kV<)>Gs  
annuity on human life 人寿年金 )SLs  [  
antecedent debt 先前的债项 \C.@ @4{  
ante-dated cheque 倒填日期支票 n[-!Jp[  
anticipated expenditure 预期开支 D'+8]B  
anticipated net profit 预期纯利 >C66X?0cd  
anticipated revenue 预期收入 {NDe9
V5  
anti-inflation measure 反通货膨胀措施 h0pr"]sO;$  
anti-inflationary stance 反通货膨胀立场 o\gQYi   
apparent deficit 表面赤字 i)DXb  
apparent financial solvency 表面偿债能力 .`RC,R`C  
apparent partner 表面合伙人 %05a>Rf&  
application for personal assessment 个人入息课税申请书 ApBThW*E  
application of fund 资金应用 ?V)6`St#C  
application to release as liquidator and to destruct the books of accounts and documents <us{4%  
申请免除清盘人职务及毁灭帐簿与文件 p+?WhxG)  
appointed actuary 委任精算师 xo+z[OIlF  
appointed auditor 委任核数师；委任审计师 %j; cXN  
appointed trustee 委任的受托人 G-<~I#k  
appointer 委任人 U]$3NIe  
apportioned pro rata 按比例分摊 boon=;{p  
apportionment 分配；分摊 PTqS L]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GC3L2C0)k  
apportionment formula 分摊方程式 8B9zo&  
apportionment of estate duty 遗产税的分摊 #{1fb%L{i  
appraisal 估价；评估 .9QQ]fLs  
appreciable growth 可观增长 )UUe5H6Hd0  
appreciable impact 显着影响 r/f;\w7  
appreciable increase 可观增长 *RM'0[1F4  
appreciation 增值；升值 Uc2#so$9  
appreciation against other currencies 相对其他货币升值 iHB)wC`u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DVH><3FF  
appreciation tax 增值税 9\2&6H  
appropriation 拨款；拨用；拨付 b5R*]  
appropriation account 拨款帐目 (v}:  
Appropriation Bill 拨款法案 S#dS5OX  
appropriation-in-aid system 补助拨款办法 }IL@j A
 
approved assets 核准资产 [l:.Q?? )|  
approved basket stock 认可一篮子证券 Mr(3]EfgO  
approved budget 核准预算 eW%jDsC  
approved charitable donation 认可慈善捐款 RdHR[Usm  
approved charitable institution 认可慈善机构 Tkf !Y?  
approved currency 核准货币；认可货币 yL-L2  
approved estimates 核准预算 X;tk\Ixd  
approved estimates of expenditure 核准开支预算 89bKnsV  
approved overseas insurer 核准海外保险人 ],|B4\b;  
approved overseas trust company 核准海外信托公司 ^eii 4  
approved pooled investment fund 核准汇集投资基金  j C?  
approved provident fund scheme 认可公积金计划 (0S7  
approved provision 核准拨款 l<?wB|1'  
approved redeemable share 核准可赎回股份 NBX/V^  
approved regional stock 认可地区性证券 *Yw6UCO  
approved retirement scheme 认可退休金计划 70eN]OY  
approved subordinated loan 核准附属贷款 8b!_b2Za  
arbitrage 套戥；套汇；套利 6npwu5!  
arbitrageur 套戥者；套汇者 ;*p}~#2  
arbitrary amount 临时款项 Q{60^vg  
arrangement 措施；安排；协定 ,?+yu6eLb  
arrears 欠款 `RRORzXoS  
arrears of pay 欠付薪酬 P9vROzXK  
arrears of revenue 逾期未收税款；逾期未收的帐项 3OlY Ml  
articles of association 组织章程；组织细则；组织章程细则 .MlE1n'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z)%p,DiNM  
ascertainment of profit 确定利润 K#@FKv|("  
"Asia Clear" “亚洲结算系统” 4NIfQYC.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $P_Y8:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 clNP9
{  
Asian Development Fund [ADF] 亚洲发展基金 jC%I]#!n  
Asian dollar bond 亚洲美元债券 ! ZEKvW  
Asian dollar market 亚洲美元市场 3$54*J  
Asian dollar rate 亚洲美元利率 dQ]j r.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q-#fuD^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 p(Mv^ea  
asked price 沽盘；喊价；索价；卖方报价 ;f Gi5=-  
assessable income 应评税入息 3Daq5(fLP  
assessable loss 应评税亏损 xmDwoLU  
assessable profit 应评税利润 m`~ Qr~  
assessable value 应评税值 |a+8-@-Tj  
assessed profit 估定利润 26A#X  
assessed value 经评估价值 R#>E{[9  
assessment 评税；评定；估价；评税单 "5Mo%cUp  
assessment number 评税编号；估价编号
|wx1 [xZ  
assessment of additional tax 补加税评税 [Wc 73-  
assessment of performance 业绩评估；实绩评价 Alz#zBGb  
Assessor 评税主任 ff0,K#-  
asset price bubbles 资产价格泡沫 syF/jWM5  
asset-backed securities 具资产保证的证券 *
O~D lf  
assets accretion 资产增值 >\ W" 3.  
assets and liabilities 资产与负债 0dW1I|jR  
assets betterment statement 资产递增表；资产改进表 9EEHLx"  
assets lending 实物放款；有抵押贷款 K4"as9oFP  
assets of the company passing on the death 死者去世时转移的公司资产
}O/Nn0,  
assets pledged as security for liabilities 用作负债抵押的资产 DVd/OU  
assets portfolio 资产投资组合 X9R-GT  
assets price 资产价格  ~$B,K]  
assets quality 资产质素 Iu
8=[F>  
assets realization 资产变现 P1<;:!8'  
assets refinancing arrangement 资产再集资安排 .JE7
vPv%!  
assets securitization 资产证券化 H UjmJu6f{  
assets situated outside Hong Kong 在香港以外地方的资产 rYl37.QE  
assets stripping 削减资产；拆卖资产 !wgj$5Rw.  
assets value 资产值 {
<@~;iq  
assignee 承让人 /.r($Sg^  
assignment 转让；转让书；转让契 B}W^s;h  
assignment of interest 权益转让 1K>4i. X  
assignment of letters patent and trade mark 专利证书及商标转让 Rjf|  
assignment of property 物业转让；物业转让书 8'y|cF%U  
assignment right 转让权 8Bhng;jX  
assignor 转让人 @cON"(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \xt!b^d0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 'py k  
associate member 附属会员 #!2gxm;g  
associated body corporate 相联法人团体 (w*$~p  
associated company 相联公司；联属公司 vd~O:=)4  
associated corporation 相联法团 x{m)I<.:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4
[?Q*f!  
公认会计师公会〔英国〕 ep5aBrN]"  
Association of Futures Exchange Brokers 香港期货经纪协会 L>B0%TP^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 GCrN:+E0FJ  
association of underwriters 承保人组织 <:?&}'aA  
assumption of control 接管 X*T9`]l6  
assurance 担保；保险；转易；转易书 vI-KH:r"{  
assurance of interest 权益的转易 M
mX42;Pw  
at 19XX price 按一九ＸＸ年价格计算 q~qig,$Y  
at a discount 按赔价计算；按贴水价格计算；打折扣 $jHL8r\e7  
at a premium 按溢价计算；按升水价格计算 SNQ+ XtoO  
at call 通知付款；按通知  m ]\L1&  
at constant market price 按固定市价计算  6?6 u  
at constant price 按固定价格计算 z"<PveVo  
at cost 按成本计算 |^ qW   
at current market price 按当时市价计算；按现时市价计算 8]O|$8'"  
at current price 按当时价格计算；按现时价格计算 <^=k~7m  
at factor cost 按要素成本计算；按生产要素成本计算 PSRGlxdO  
at money-of-the-day price 按付款当日价格计算 JOMZ&c^  
at or better 按指定或较佳价位〔买卖指令〕 /<mc~S7  
at par 按面值计算；平价 ?F-,4Ox{/  
at sight 见票即付 1xw},y6T2  
at the close 按收市盘 Z1Ms~tch  
at the opening 按开市盘 :!%oQQO  
attestation 见证；见证条款 '&"7(8E} *  
at-the-money option 平价期权 V#=N?p  
attorney 受权人；受托代表人 T/H*Bo*=5  
attornment 新拥有人承认书 .m<-)Kx  
attributable profit 可归属利润 BjA|H  
attributable share value 可归属股份价值 !%Ak15o  
Auckland Stock Exchange 奥克兰证券交易所 W?@ ;(k  
auction 拍卖 7l?=$q>k"  
auctioneer 拍卖商 k=LY 6  
audit 审计；核数 HwDb &pP"  
Audit Commission 审计署 +G?3j,a\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] )T>a|.  
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〕 3}"VUS0wh  
audit review 帐目审查 @-hy:th#  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 h.67]U7m  
audited account 审计帐目；经审计的帐目 pRC#DHcHh  
audited annual account 经审计的周年帐目 X3nwA#If1  
audited balance sheet 经审计的资产负债表 !
l'Zar  
auditor 核数师；核数主任；审计师 2-$R@ SVy  
auditor's certificate 核数师证明书；审计师证明书 0Vg8o @  
auditor's report 核数师报告；审计师报告 $lO\eQGxB  
Aussie bond 澳元债券 z.QW*rW9  
austerity budget 紧缩预算 }%VHBkuc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1Ao"DxZHy7  
Australia All Ordinaries Index 澳洲所有普通股票指数 "MyYu}AD  
Australian Dollar [AUD] 澳元 "DUL} "5T  
Australian Options Market 澳大利亚期权市场 7
QQnvoP  
Australian Securities Commission 澳洲证券事务监察委员会 R8ZW1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 pM>.z
9  
Australian Stock Exchange 澳大利亚证券交易所 KVK@Snn   
Austrian Schilling [ATS] 奥地利先令 ~WVrtYJu  
authentication 认证；鉴证 V482V#BP  
authority to purchase 委托购买证；委购书 QII>XJ9  
authorization 认可；核准；授权；授权书 5bgx;z9  
authorization by direction 指示授权 Lg'z%pi
 
authorization by instruction 指令授权 Q 5Ln'La$  
authorization by warrant 令状授权 *{XbC\j  
authorization of unit trust 单位信托的认可 A>X#[qx  
authorized agent 指定代理人 o<x2,uT  
authorized capital 法定资本 p}C3<
[Nk  
authorized clerk 出市员 ?A]:`l_"  
authorized dealer 认可交易商 6CCM7  
authorized financial institution 认可财务机构 I+}h+[W  
authorized fund 认可基金 hGPjH=^EM  
authorized fund house 获授权的基金公司；认可基金公司 S:Hg =|R  
authorized institution 认可机构 zg)]:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $PNR?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 f}o`3v*z  
authorized insurer 获授权保险人；获认可承保人 {Bu^%JEn  
authorized investment 特准投资项目 &Uzg&eB  
authorized person 获授权人 A H`6)v<f  
authorized representative 获授权代表 3xeW!~  
authorized share capital 法定股本 zV%U4P)Dao  
automated quotation system 自动报价系统 ;0ake%v]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  M7hff4c  
自动交易系统〔香港期货交易所有限公司〕 ,KZ_#9[>  
automatic adjustment mechanism 自动调整机制 @*F NWT6  
automatic adjustment system 自动调整系统 0'a.Ypf  
Automatic Clearing House 自动票据交换所 {AJspLcG  
automatic exchange rates accumulation system 自动化汇率累集系统 {"O'kx  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 si)920?E&  
automatic teller machine [ATM] 自动柜员机 '#^ONnSTn  
autopay 自动转帐 ~]}7|VN.}  
available assets 可用资产 VNF@)!l  
available fiscal reserve 现存财政储备 92XzbbLp  
available profit 可用利润 uQrD}%GI  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 P
.LMu  
average 平均；平均数；海损 vX&Nh"0H&  
average basic salary 平均基本薪金 %|4Nmf$:Og  
average consumer expenditure 平均消费开支；一般消费开支 ?FD^S~bz-  
average cost 平均成本 eqYa`h@g^  
average cost of land production 增辟土地平均成本 \ VJ3  
average daily turnover 平均每日成交额 XD9lox  
average daily wage rate 平均每日工资率 )fv0H&g  
average expenditure pattern 平均开支模式 l\a 0 k4  
average growth rate 平均增长率 2}t2k
>  
average net fixed assets 固定资产平均净值 gaVWfG  
average of relatives 相对价格平均数 waldLb>7D  
average price 平均价格 qY0p)`3!%  
average propensity to consume 平均消费倾向；一般消费倾向 ?PLf+S  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Hcuvu[)T"  
average rate 平均率 `}"*i_0-5'  
average revenue 平均收入；平均收益 ;ZB[g78%R%  
average stock 平均库存；平均存货 Q R;Xj3]v  
average yearly rent 平均年租 6!O~:\`DJ  
avoidance of double taxation 避免双重课税 lkOugjI  
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 eVn]/.d  
Fep#Pw1  
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