一些有用的会计术语(也不知道发的地方对不对)A

A: 6eOxF8  
A share Ａ股；甲类股份 7V |"~%  
abatement of tax 减税；减扣免税额 EtPgzw[#c9  
ABN AMRO Bank N.V. 荷兰银行 =$[W,+X6f  
above-the-line expenditure 线上项目支出；经常预算支出 cUYX1a)8  
above-the-line receipt 线上项目收入；经常预算收入 ?9CIWpGjU  
ABSA Asia Limited 南非联合亚洲有限公司 Mc.^s  
absolute change 绝对数值变更 zcZ^s v>  
absolute expenditure 实际开支 z{AM2Z  
absolute guideline figure 绝对准则数字 "^!j5fZ  
absolute interest 绝对权益 jw/wcP  
absolute order of discharge 绝对破产解除令 J511AoQ{R  
absolute profit margin 绝对利润幅度 x[Hhj'  
absolute value 实值；绝对值 "NlRSc#  
absolutely vested interest 绝对既得权益 $F<%Jl7_Z  
absorbed cost 已吸收成本；已分摊成本 qP@L(_=g  
absorption 吸收；分摊；合并 ~y`Pwj  
absorption rate 吸收率；摊配率；分摊率 %jpH:-8'2  
ACB Finance Limited 亚洲商业财务有限公司 %OTQR
e:  
acceptable form of reciprocity 合理的互惠条件 BR%{bY^ 5p  
acceptable rate 适当利率；适当汇率 0VG^GKmx  
acceptance agreement 承兑协议 *:k~g].Iz  
acceptance for honour 参加承兑 zCyR<as7  
acceptor 承兑人；接受人；受票人 vxF:vI# @  
acceptor for honour 参加承兑人 xMLrLXy  
accident insurance 意外保险 bW}b<(y  
Accident Insurance Association of Hong Kong 香港意外保险公会 ya;@<b  
accident insurance scheme 意外保险计划 `AB~YX%(  
accident year basis 意外年度基准 |YJ$c@  
accommodation 通融；贷款 rUGZjLIGqz  
accommodation bill 通融票据；空头票据 -<H ri5  
accommodation party 汇票代发人 8U8P g2  
account balance 帐户余额；帐户结余 JB641nv  
account book 帐簿 L)@`58Eil  
account collected in advance 预收款项 -wJ  
account current book 往来帐簿 %-T}s`Z  
account of after-acquired property 事后取得的财产报告 lK_ ~d_f  
account of defaulter 拖欠帐目 '3IkPy1Uz  
account payable 应付帐款 $b&BH'*'~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,M| QN*  
account receivable 应收帐款 PEK.Kt\M  
account receivable report 应收帐款报表 B!$V
\Gs  
account statement 结单；帐单；会计财务报表 cu)@P0I  
account title 帐户名称；会计科目 [%HYh7ua<  
accountant's report 会计师报告 I3V{"Nx6  
Accountant's Report Rules 会计师报告规则 c8H9_6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2(@LRl>:  
Accounting Arrangements 《会计安排》 [P(rY  
accounting basis 会计基础 9(i0"hS^  
accounting by Official Receiver 破产管理署署长呈交的帐目 oNh68
ON:c  
Accounting Circular 《会计通告》 7uWJ6Wk
 
accounting class 会计类别  zjZ;xn  
accounting date 记帐日期；会计结算日期 "6 uTo0  
accounting for money 款项核算 ee4KMS  
Accounting Officer 会计主任 nNkyOaK*4  
accounting period 会计报告期；会计期 @'6S[zU  
accounting policy 会计政策；会计方针 b\<lNE!L  
accounting practice 会计惯例 y8Ei=[  
accounting principle 会计准则 FF5tPHB  
accounting record 会计记录 3'|Uqf8  
accounting report 会计报告
liBAJx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 HQ ELK  
Accounting Society of China 中国会计学会 Q"x`+?!  
accounting statement 会计报表 L{+&z7M  
accounting system 会计制度；会计系统 0(Yh~{  
accounting transaction 会计事项；帐务交易 oAIY=z  
accounting treatment 会计处理 )*q7pO\cty  
accounting year 会计年度 &<\4q  
accretion 增值；添加 IBn'iE[>  
accrual 应计项目；应累算数目 B<vvsp\X  
accrual basis 应计制；权责发生制 !Qj)tS#Az  
accrual basis accounting 应计制会计；权责发生制会计 &;SwLDF"1  
accrue 应累算；应计 m70`{-O  
accrued benefit 应累算利益 s{x*~M$vt  
accrued charges 应计费用 cij]&$;Q  
accrued cumulative preference share dividend 应累算的累积优先股股息 K|P9uHD  
accrued expenses 应累算费用 cKvAR5|  
accrued interest payable 应付利息；应计未付利息 \;A50U|r  
accrued interest receivable 应收利息；应计未收利息 # CP9^R S  
accrued right 累算权益 ~*,Ddwr0a  
accruing profit 应累算的利润 uD0(aqAZ  
accumulated fiscal reserve 累积财政储备 A52LH,  
accumulated profit 累积利润；滚存溢利 [XA&&EcU  
accumulated reserve 累积储备 uOivnJ?  
accumulation of surplus income 累积收益盈余 =%:n0S0C"  
acquired assets 既得资产 AQJ|^'%  
acquisition 收购；购置；取得 )3D+gu  
acquisition cost 购置成本 U]`'GM/x  
acquisition expenses 购置费用 0xvMR&.H  
acquisition of 100% interest 收购全部股权 Cy`<^_i  
acquisition of control 取得控制权 F)[XIY&2/  
acquisition of fixed assets 购置固定资产 s0X/1Cq  
acquisition of shell “买壳” 1[fkXO{  
acquisition price 收购价 1Ovx$*  
act of God 天灾 *o:BoP=S  
acting partner 执事合伙人 op.PS{_t  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3[00-~&U  
active partner 积极参与的合伙人 MX4 :e>dtd  
active trading 交投活跃 i{1)=_$Vt`  
actual circulation 实际流通 8.q13t!D  
actual cost 实际成本 [N0/">c  
actual expenditure 实际开支；实际支出 jWO&SWso  
actual income 实际入息；实际收入；实际收益 )D6'k{6M  
actual market 现货市场 : pE-{3I  
actual price 现货价；实际价格 +Tgy,oD0  
actual profit 实际利润 F1{?]>G  
actual quotation 实盘；实际价位；实际报价 H`+]dXLB  
actual year basis 按实际年度计算 r-1yJ  
actuals 实货 B^_$ hJncc  
actuarial investigation 精算调查 )e
TnR:=  
actuarial principle 精算原则 nsr _\F\  
actuarial report 精算师报告 @4W\RwD  
Actuarial Society of Hong Kong 香港精算学会 EA%#/n  
actuarial valuation 精算师估值 'AAF/9  
actuary 精算师 EDPI*@>  
ad referendum agreement 暂定协议；有待覆核的协定 luG023'  
ad valorem duty 从价税；按值征税 ur~Tql  
ad valorem duty system 从价税制 FEm1^X#]  
ad valorem fee 从价费 >h/)r6  
ad valorem tariff 从价关税 h^[ppc{Z  
additional allowance 额外免税额 <.?^LT  
additional amount for unexpired risk 未过期风险的额外款额 z Et6  
additional assessable profit 补加应评税利润 F| ,Vw{  
additional assessment 补加评税 ;ZE<6;#3IP  
additional commitment 额外承担 ^G7n#  
additional commitment vote 额外承担拨款 ]`CKQ> o  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $@ T6g  
additional dependent parent allowance 供养父母额外免税额 
jiw`i  
additional provision 额外拨款 R"8})a gw  
additional stamp duty 附加印花税 ~,`\D7Z3  
additional tax 补加税罚款；补加税款 YDZ1@N}^B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L&3Ar'  
adjudged bankrupt 被裁定破产 CwH)6uA  
adjudicated bankrupt 裁定破产人 O)=73e\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fd,}YAiX  
adjudication of bankruptcy 裁定破产；宣告破产 6f5sIg  
adjudication of insolvency 裁定无力偿还债务
=5s~$C  
adjusted actual 经调整的实数；调整后的实数 D/!eov4"  
adjusted current assets 经调整的流动资产；调整后的流动资产 Js^r]=\F'  
adjusted figure 经调整的数字；调整后的数额 @Z=y'yc'y.  
adjusted liabilities 经调整的负债；调整后的负债 2\iD;Z#gM  
adjusted loss 经调整的亏损；调整后的亏损 v0H>iKh7  
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 1VPN#Q!  
adjusted profit 经调整的利润；调整后的利润 =w;xaxjL  
adjusted surplus 经调整的盈余额；调整后的盈余额 Rm[rQ}:  
adjusted value 经调整的价值；调整后的价值 u1pYlu9IW  
adjustment 调整；修订；理算〔保险〕 VW<"c 5|  
adjustment centre 调剂中心 dTU.XgX)1^  
adjustment lag 调整过程的时间差距；调整时差 8'g*}[  
adjustment mechanism 调整机制 ?[L0LL?ce  
adjustment of loss 亏损调整 Jb)eC?6O  
adjustment process 调整过程；调整程序 [u9S+:7"  
adjustment range 调整幅度 B#Oc8`1Y  
administered exchange rate 受管制汇率 d@q t%r3;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7:R{
~|R  
administration expenses 行政费用 /="D]K)%b8  
administration fee 手续费；行政费 ^JF_;~C  
administration in bankruptcy 破产管理 At^DY!3vx  
administration order 遗产管理令 NGb!7Mu9  
administrator 管理人；遗产管理人 S#%JSQo
:  
administrator of the estate 遗产管理人 @gl%A&a  
admission of debt 债项承认书 MCWG*~f  
admission of proof 接纳债权证明 u_/OTy  
advance 放贷款项；垫付款项；预支款项；预付款项 'mY,>#sT  
advance account 暂支帐目；预付款帐户 {]/Jk07  
advance compensation 预付补偿金 "`1of8$X7  
advance from shareholder 股东垫款 W)Kpnb7  
advance pending reimbursement 预支以待日后付还 LTls]@N  
advanced economy 先进经济体系 48"Y-TV  
advancement 预付；预付财产 !\D]\|Bo  
advances warrant 垫款令 [0,q7d?"  
advancing 贷出 t2-zJJf8  
adverse balance 逆差 GWkJ/EX  
adverse exchange 逆汇 (j"~]T!)1  
advertisement addressed to shareholders 在报章刊登的致股东通告 y8(?:#ZC  
advice for collection 托收通知书 fb=$<0Ocj  
advice of drawing 提款通知书；汇票通知书 PB3!;  
advice of payment 付款通知 VkP:%-*#v  
Advisory Committee [Securities and Futures Commission] Xm:gD6;9  
谘询委员会〔证券及期货事务监察委员会〕 ?D$b%G{  
Advisory Committee on Diversification 经济多元化谘询委员会 s%TO(vT  
affidavit 誓章；遗产申报誓章 @*`UOgP7
 
affidavit of no receipt 述明无收款的誓章 5KPPZmO  
affiliate 联号；联营公司；附属公司 ;(iUY/ h[h  
affiliated company 附属公司；联号；联营公司 ^$s~qQQ}B  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 W0?Y%Da(4m  
affordability 负担能力 51(`wo>LS  
African Development Bank [AfDB] 非洲开发银行 .1?i'8TF  
after-acquired property 事后取得的财产 BQfAen]  
after-hours dealing 市后交易 J/&*OC  
after-tax profit 税后盈利；税后利润；税后溢利 pfn#~gC_=  
agency agreement 代理协议 ]zR;%p  
agency expenses 代理机构的开支 XGup,7e9  
agency fee 代理费 0|+hm^'_  
Agency Law 《代理法》 :M?')  
agent 代理人；承销人 !&:W1Jkp(  
agent of company 公司代理人 DSG +TA"  
agent's fee 代理人费；经纪费 4;~lpty  
aggregate 总计；总数；总体数字 2.L6]^N p(  
aggregate amount 总款额；总额 q ]R @:a/  
aggregate assets and liabilities 总体资产与负债 (LvOs
r~  
aggregate at constant price 按固定价格计算的总体数字 M0IqQM57N  
aggregate demand 总需求 X|n[9h:%  
aggregate gross position 总持仓量
VFaK>gQ  
aggregate limit 总限额 [@?.}!  
aggregate of salaries tax 合计薪俸税 u.K'"-xt4K  
aggregate performance 总体表现；总体业绩 'FA)LuAok  
aggregate supply 总体供应 . eag84_  
aggregate surplus 总盈余 eRqexqO!  
aggregate total 整体总额 ,["|wqM  
aggregate value 总值；合计价值 >D^7v(&  
aggregated basis 合计基准 _(s|Q  
aggregated net chargeable income 合计应课税入息实额 {4jSj0W  
aggregation 合并计算；合计；总和 BMsy}08dQ  
aggregation of incomes of husband and wife 夫妇入息合并计算 wk <~Y 3u  
aggregation of property 财产的总和 PNxO\Rc  
agio 差价；贴水 %<*pM@  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 E$yf2Q~k  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment k49n9EX  
《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》 )*<d1
$aM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g8qAJ4  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ]=XL9MI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @_:?N(%(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 v&/-&(+  
agreement for a settlement 授产协议 zSv
Hvs  
agreement for assignment 转让协议 m_ONsZHy  
agreement for sale 售卖协议；买卖协议 >U Ich  
agreement for sale and purchase 买卖协议 g:6}zHK  
agreement for the payment of interest 支付利息协议 ]
X;*\-  
agreement for the repayment of money 还款协议 *z:lq2"G  
agreement of reinsurance 再保险协议 LFM5W&?  
Agricultural Bank of China 中国农业银行 (IQ L`3f%  
air passenger departure tax 飞机乘客离境税 XK9*,WA9r  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iW%0pLn  
airport tax 机场税 ,7$uh):  
alcohol duty 酒精税 |q b92|?  
alienation 让与；让渡；转让 ~ilBw:L-3  
alimony 生活费；赡养费 .?)oiPW#  
All Ordinaries Index [AOI] 所有普通股指数 <+JFal  
all risks 全险；综合险 7Z:l;%]K  
All Sales Record for Stock Market 《股票市场成交报告》 P*=3$-`  
Allied Capital Resources Limited 新联财务有限公司 Jt^JE{m9%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7(iRz  
allocation letter 拨款信件 hQLx"R$  
allocation of fund 分配款项；预留款项 f6A['<%o  
allocation of profit 利润分配；溢利分配 F"?
*@
L  
allocation warrant 拨款令 ?BZ`mrH^  
allotment 分配；配股 8}b[Q/h!  
allotment notice 股份配售通知；配股通知 ~=]@],{  
allotment of shares 股份分配 k 5kX  
allowable 可获宽免；免税的 mztq7[&-  
allowable business loss 可扣除的营业亏损 3\~fe/z'I  
allowable expenses 可扣税的支出 >bP7}T  
allowance 免税额；津贴；备抵；准备金 a_MnQ@  
allowance for debts 债项的免税额 BQmafpp`  
allowance for depreciation by wear and tear 耗损折旧免税额 .Eyk?"^  
allowance for funeral expenses 殡殓费的免税额 @uD{`@[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $>37PVVW  
allowance for repairs and outgoings 修葺及支出方面的免税额 l]=$<  
allowance to debtor 给债务人的津贴 EF{'J8AQ  
alteration of capital 资本更改 <g1hdF0  
alternate trustee 候补受托人 7027@M?A?  
amalgamation 合并 `5jB|
r/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~g|0uO}.  
ambit of charges 征税范围；收费范围 B{7/A[$%C  
amended valuation 经修订的估值 &=O1Qg=K  
American Commodities Exchange 美国商品交易所 AS^$1i:  
American Express Bank Limited 美国运通银行 tce8*:rNH  
American Stock Exchange 美国证券交易所 m
K/P4]9g  
amortization 摊销 &jd<rs5}  
amount due from banks 存放银行同业的款项 nM}`H'0  
amount due from banks abroad 存放海外银行同业的款项 $6%;mep  
amount due from holding companies 控股公司欠款 9rc n*sm  
amount due from local banks 存放本港银行同业的款项 j@\/]oL^We  
amount due to banks 银行同业的存款 Gl:T   
amount due to banks abroad 海外银行同业的存款 Gf.o{  
amount due to holding companies 控股公司存款 #u(,#(P'#  
amount due to local banks 本港银行同业的存款 AdW7 vn  
amount due to outport banks 外埠银行同业的存款 Pu*UZcXY  
amount for note issue 发行纸币的款额 |W];v@b\y  
amount of bond 担保契据的款额 eV}Tx;1|}  
amount of consideration 代价款额 LMj'?SuH  
amount of contribution 供款数额 nECf2>Yp v  
amount of indebtedness 负债款额 N2Hb19/k  
amount of principal of the loan 贷款本金额 \`# 0,pLr  
amount of rates chargeable 应征差饷数额 ofv
1G=P  
amount of share capital 股本额 dR{ V,H7N  
amount of sums assured 承保款额 6MQ:C'8T&=  
amount of variation 变动幅度 QP0X8%+p  
amount of vote 拨款数额 ZO$T/GE6%  
amount payable 应付款额 5ml}TSMu'  
amount receivable 应收款额 n:] 1^wX#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =x]dP
.  
analysis 分析 glIIJ5d|,  
ancillary risk 附属风险 IcA~f@  
annual account 周年帐目；周年帐目报表；年度决算；年结 nL~ b   
annual accounting date 年结日期 m(]IxI  
annual allowance 每年免税额；年积金；年度津贴；年津 \,t<{p
_Q  
annual balance 年度余额 xGk4KcxKs  
annual disposable income 每年可动用收入 !}48;Pl  
annual estimates 周年预算 /a)=B)NH  
annual fee 年费 Xh!Pg)|E  
annual general meeting 周年大会 Vtk|WV?>P+  
annual growth rate 年增率；每年增长率 bUL9*{>G  
annual long-term supplement 长期个案每年补助金 '" yl>"  
annual pensionable emolument 可供计算退休金的年薪 =_3qUcOP  
annual report 年报 3o^M%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <-aI%'?*  
annual return 周年报表；周年申报表；每年报税表格 TnAX;+u  
Annual Return Rules 《周年报表规则》 _@76eZd  
annual review of consumer prices 每年消费物价回顾 z*1K<w8  
annual roll-forward basis 逐年延展方式 uS,$P34^oy  
annual salary 年薪 f/m6q8!L{  
annual statement 年度报表；年度决算表 bd}SB-D  
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 ?QVI'R:Z
?  
annuitant 年金受益人 -2d&Aq4m)  
annuity 年金 ;Nij*-U4~  
annuity contract 年金合约 I/|n ma/ $  
annuity on human life 人寿年金 11+_OC2-   
antecedent debt 先前的债项 z|H>jit+  
ante-dated cheque 倒填日期支票 NQ=YTRU  
anticipated expenditure 预期开支 Dw,f~D$+ic  
anticipated net profit 预期纯利 ywte\}  
anticipated revenue 预期收入 Lcm!e  
anti-inflation measure 反通货膨胀措施 \(L^ /]}G)  
anti-inflationary stance 反通货膨胀立场 9B0"GEwrs  
apparent deficit 表面赤字 Bk<P~-I  
apparent financial solvency 表面偿债能力 *h9vMks o  
apparent partner 表面合伙人 s50ln&2  
application for personal assessment 个人入息课税申请书 }C}_ I:=C  
application of fund 资金应用 ^123.Ru|t  
application to release as liquidator and to destruct the books of accounts and documents w7u >|x!  
申请免除清盘人职务及毁灭帐簿与文件 `$-  Ib^  
appointed actuary 委任精算师 ZZ7U^#RT  
appointed auditor 委任核数师；委任审计师 d5hE!=  
appointed trustee 委任的受托人 s~G{-)*  
appointer 委任人 OK(d&   
apportioned pro rata 按比例分摊 W -&5 v  
apportionment 分配；分摊 _Oq\YQb v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 miqCUbcU  
apportionment formula 分摊方程式 ;_\P;s  
apportionment of estate duty 遗产税的分摊 p
60D{UzU  
appraisal 估价；评估 Eq{TZV  
appreciable growth 可观增长 #CmBgxg+M  
appreciable impact 显着影响 "dTXT  
appreciable increase 可观增长 ~yN,FpD  
appreciation 增值；升值 {c;3$  
appreciation against other currencies 相对其他货币升值 dW68lVWq_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]+P&Y:  
appreciation tax 增值税 T(F8z5s5  
appropriation 拨款；拨用；拨付 =ndKG5  
appropriation account 拨款帐目 ak[)+_k_  
Appropriation Bill 拨款法案 TVA1FD
 
appropriation-in-aid system 补助拨款办法 O6]~5&8U.  
approved assets 核准资产 gG>>ynn  
approved basket stock 认可一篮子证券 R3A^VE;qP  
approved budget 核准预算 XT"c7]X  
approved charitable donation 认可慈善捐款 Gy%e%'  
approved charitable institution 认可慈善机构 T:$_1I $  
approved currency 核准货币；认可货币 bk]|C!7$  
approved estimates 核准预算 ,vPF=wq  
approved estimates of expenditure 核准开支预算 H;1}Nvvd  
approved overseas insurer 核准海外保险人 ;\N*iN#K  
approved overseas trust company 核准海外信托公司 $EF@x}h:A  
approved pooled investment fund 核准汇集投资基金 d.A0(*k,  
approved provident fund scheme 认可公积金计划 M-Bw9`#Jw  
approved provision 核准拨款 TZg7BLfy  
approved redeemable share 核准可赎回股份 _!7o  
approved regional stock 认可地区性证券 |sz9l/,lG  
approved retirement scheme 认可退休金计划 ): 6d_g{2  
approved subordinated loan 核准附属贷款 .>n|#XK  
arbitrage 套戥；套汇；套利 bE~
lc}%  
arbitrageur 套戥者；套汇者 stPCw$@  
arbitrary amount 临时款项 @AOiZOH  
arrangement 措施；安排；协定 QL#y)G53Q  
arrears 欠款 \Z':hw  
arrears of pay 欠付薪酬 \ 714Pyy  
arrears of revenue 逾期未收税款；逾期未收的帐项 0J~4   
articles of association 组织章程；组织细则；组织章程细则 ~@JC1+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 & j43DYw4  
ascertainment of profit 确定利润 7
}k8-:a%  
"Asia Clear" “亚洲结算系统” C#>C59  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 tUQ)q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 CggEAi~  
Asian Development Fund [ADF] 亚洲发展基金 O;2 u1p'iP  
Asian dollar bond 亚洲美元债券 b3+PC$z2h  
Asian dollar market 亚洲美元市场 S6]':  
Asian dollar rate 亚洲美元利率 1oPT8)[U  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4KCxhJq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "dOzQz*E  
asked price 沽盘；喊价；索价；卖方报价 \~PFD%]:3  
assessable income 应评税入息 ?F/3]lsggT  
assessable loss 应评税亏损 *rLs!/[Z_  
assessable profit 应评税利润 )T?ryp3ev  
assessable value 应评税值 KXJHb{?  
assessed profit 估定利润 @zbXG_J  
assessed value 经评估价值 }8HLyK,4  
assessment 评税；评定；估价；评税单 i7FEjjGtG  
assessment number 评税编号；估价编号 :z\STXq  
assessment of additional tax 补加税评税 \+xsJbEV  
assessment of performance 业绩评估；实绩评价 4"sP= C  
Assessor 评税主任 c'b,=SM  
asset price bubbles 资产价格泡沫 ~"k'T9QBY  
asset-backed securities 具资产保证的证券 D6w0Y:A{.  
assets accretion 资产增值 7nmo p7  
assets and liabilities 资产与负债 r
y'(mM  
assets betterment statement 资产递增表；资产改进表 Lmb<)YY  
assets lending 实物放款；有抵押贷款 \IKr+wlN8  
assets of the company passing on the death 死者去世时转移的公司资产 ]NCOi?Odx  
assets pledged as security for liabilities 用作负债抵押的资产 F~1R.r_Lu  
assets portfolio 资产投资组合 scdT/|(U$  
assets price 资产价格 E_K7.c4M  
assets quality 资产质素 #_d%hr~d  
assets realization 资产变现 5WUrRQ?E  
assets refinancing arrangement 资产再集资安排 qb Q> z+c  
assets securitization 资产证券化 )n.peZ  
assets situated outside Hong Kong 在香港以外地方的资产 P]n '
q  
assets stripping 削减资产；拆卖资产 S~T[*Z/m  
assets value 资产值 X6)LpMm  
assignee 承让人 ^|Y!NHYH$Z  
assignment 转让；转让书；转让契 -LyIu#  
assignment of interest 权益转让 >qE$:V"_5  
assignment of letters patent and trade mark 专利证书及商标转让 DxlX-  
assignment of property 物业转让；物业转让书 U&6f}=vC  
assignment right 转让权 :|a[6Uwl\V  
assignor 转让人 Ev%\YI!MaY  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <$ 5\^y,V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3r\QLIr L8  
associate member 附属会员 F}X_I  
associated body corporate 相联法人团体 P1t5-q  
associated company 相联公司；联属公司 =["GnL*!0  
associated corporation 相联法团 [Mi~4b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wQ5__"D  
公认会计师公会〔英国〕 yC[}gHv  
Association of Futures Exchange Brokers 香港期货经纪协会 %9j]N$.V  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Nx99dr  
association of underwriters 承保人组织 6 Qmtb2  
assumption of control 接管  Dg@6o  
assurance 担保；保险；转易；转易书 LE;c+(CAU  
assurance of interest 权益的转易 qVfOf\x.e  
at 19XX price 按一九ＸＸ年价格计算 FB@G.f  
at a discount 按赔价计算；按贴水价格计算；打折扣 yZ`\.GgC^&  
at a premium 按溢价计算；按升水价格计算 /vu7;xVG  
at call 通知付款；按通知 _xJ&p$&  
at constant market price 按固定市价计算 PF.HYtZqK  
at constant price 按固定价格计算 L,i-T:Z~=  
at cost 按成本计算 }sFHb[I &  
at current market price 按当时市价计算；按现时市价计算 IoC,\$s,  
at current price 按当时价格计算；按现时价格计算 C RNO4  
at factor cost 按要素成本计算；按生产要素成本计算 vQ;Z 0_  
at money-of-the-day price 按付款当日价格计算 4 QWHGh"  
at or better 按指定或较佳价位〔买卖指令〕 R$q:Ct  
at par 按面值计算；平价 m*1=-"P  
at sight 见票即付 R&?p^!`%  
at the close 按收市盘 i[B%:q:&  
at the opening 按开市盘 9I,Trk@&  
attestation 见证；见证条款 V{][{5SR  
at-the-money option 平价期权 1peN@Yk2W  
attorney 受权人；受托代表人 ^dro*a,  
attornment 新拥有人承认书 /#tOi[0[  
attributable profit 可归属利润 U-@\V1;C  
attributable share value 可归属股份价值 fIu/*PFPVY  
Auckland Stock Exchange 奥克兰证券交易所 u7S7lR"lxW  
auction 拍卖 (j(6%U  
auctioneer 拍卖商 R7#B_^ $  
audit 审计；核数
J&Ah52  
Audit Commission 审计署 n}"MF>zDK  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +p2)uXqW  
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〕 hQ9VcS6=gD  
audit review 帐目审查 j:0z/gHp$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `sSI;+  
audited account 审计帐目；经审计的帐目 k]Yd4CC2  
audited annual account 经审计的周年帐目 E11"uWk`  
audited balance sheet 经审计的资产负债表 CGQ`i  
auditor 核数师；核数主任；审计师 NOvN8.K%  
auditor's certificate 核数师证明书；审计师证明书 .A E(D7d6  
auditor's report 核数师报告；审计师报告 \n}
cx~j  
Aussie bond 澳元债券 [,VD
^\  
austerity budget 紧缩预算 |g~.]2az  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 nkxVc  
Australia All Ordinaries Index 澳洲所有普通股票指数 zJPzI{-w|  
Australian Dollar [AUD] 澳元 \QVL%,.%M  
Australian Options Market 澳大利亚期权市场 8{AzB8xp  
Australian Securities Commission 澳洲证券事务监察委员会 'Ag?#vB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 G=DRz F  
Australian Stock Exchange 澳大利亚证券交易所 p?5zwdX+`  
Austrian Schilling [ATS] 奥地利先令 "_lSw3  
authentication 认证；鉴证 ?Pa5skqR  
authority to purchase 委托购买证；委购书 I'JFt>]  
authorization 认可；核准；授权；授权书 `U(FdT  
authorization by direction 指示授权 kxh $R>  
authorization by instruction 指令授权 KcHW>IBxdv  
authorization by warrant 令状授权 yovC~  
authorization of unit trust 单位信托的认可 2TdcZ<k}J  
authorized agent 指定代理人 cf96z|^C  
authorized capital 法定资本 d;K,2  
authorized clerk 出市员 Zf ;U=]R  
authorized dealer 认可交易商 8/k*"^3  
authorized financial institution 认可财务机构 06ZyR@.@v  
authorized fund 认可基金 >mz<=n  
authorized fund house 获授权的基金公司；认可基金公司 l2i[wc"9  
authorized institution 认可机构 HUZI7rC[=)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1$4dzI()  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f mf(5  
authorized insurer 获授权保险人；获认可承保人 Mp}U>+
8  
authorized investment 特准投资项目 #}o*1  
authorized person 获授权人 t\ ym4`"  
authorized representative 获授权代表 s~3"*,3@  
authorized share capital 法定股本 {>9vm!<[*\  
automated quotation system 自动报价系统 `2G 0B@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] b}WU  
自动交易系统〔香港期货交易所有限公司〕 @u?m4v{  
automatic adjustment mechanism 自动调整机制 qeypa!  
automatic adjustment system 自动调整系统 nPE{Gp) }  
Automatic Clearing House 自动票据交换所 T< D&%)  
automatic exchange rates accumulation system 自动化汇率累集系统 ta%yQd
7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 u{J$]%C   
automatic teller machine [ATM] 自动柜员机 `#R[x7bA1  
autopay 自动转帐 W2'u]1bs  
available assets 可用资产 &=~Jw5WK  
available fiscal reserve 现存财政储备 f-^JI*hj  
available profit 可用利润 _vm~yKId  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 J
.$N<.  
average 平均；平均数；海损 EjrK.|I0  
average basic salary 平均基本薪金 ^8OK.iC  
average consumer expenditure 平均消费开支；一般消费开支 \Cx2$<8  
average cost 平均成本 3v\}4)A[  
average cost of land production 增辟土地平均成本 0tK(:9S  
average daily turnover 平均每日成交额 xcty  
average daily wage rate 平均每日工资率 <m'W{n%Pp  
average expenditure pattern 平均开支模式 4S5U|n  
average growth rate 平均增长率 ,?S1e#  
average net fixed assets 固定资产平均净值 +87|gC7B  
average of relatives 相对价格平均数 ''tCtG" Xi  
average price 平均价格 >4 VN1^  
average propensity to consume 平均消费倾向；一般消费倾向 8u6*;*o  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Qu|H_<8g  
average rate 平均率 1aDx 6Mq  
average revenue 平均收入；平均收益 4}`z^P<C  
average stock 平均库存；平均存货 Qhy!:\&1  
average yearly rent 平均年租 5<YV`T{5Kl  
avoidance of double taxation 避免双重课税 yvv]iRk<  
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 HAwdu1$8  
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