一些有用的会计术语(也不知道发的地方对不对)A

A: '"QC^Joz  
A share Ａ股；甲类股份 !OM9aITv[  
abatement of tax 减税；减扣免税额 \lHi=}0  
ABN AMRO Bank N.V. 荷兰银行 =" K;3a`GI  
above-the-line expenditure 线上项目支出；经常预算支出 Pa2HFy2  
above-the-line receipt 线上项目收入；经常预算收入 ~jAOGo/&6  
ABSA Asia Limited 南非联合亚洲有限公司 8yax.N j  
absolute change 绝对数值变更 qT#+DDEAL  
absolute expenditure 实际开支 f|Kd{ $VO  
absolute guideline figure 绝对准则数字 At%g^  
absolute interest 绝对权益 JbzYr]k  
absolute order of discharge 绝对破产解除令 pcNVtp'V  
absolute profit margin 绝对利润幅度 kbBD+*  
absolute value 实值；绝对值 VpMpZ9oM<  
absolutely vested interest 绝对既得权益 xtf]U:c  
absorbed cost 已吸收成本；已分摊成本 Q_/{TE/sO5  
absorption 吸收；分摊；合并 *2crhI*@>  
absorption rate 吸收率；摊配率；分摊率 l;U9dO}/[  
ACB Finance Limited 亚洲商业财务有限公司 JGt4B  
acceptable form of reciprocity 合理的互惠条件 V`~$| K[  
acceptable rate 适当利率；适当汇率 vq_W zxaG  
acceptance agreement 承兑协议 a{Y:hrd:Z  
acceptance for honour 参加承兑 DCX4!,ZF  
acceptor 承兑人；接受人；受票人 h*)spwF-  
acceptor for honour 参加承兑人 ? Ldw\  
accident insurance 意外保险 &5/`6-K  
Accident Insurance Association of Hong Kong 香港意外保险公会 #O]F5JB  
accident insurance scheme 意外保险计划 &w:"e'FG`  
accident year basis 意外年度基准 VA
4vAF  
accommodation 通融；贷款
5b9_6L6  
accommodation bill 通融票据；空头票据 =%Gecj  
accommodation party 汇票代发人 n|NI]Qi*  
account balance 帐户余额；帐户结余 wRf_IBhCd  
account book 帐簿 X obiF  
account collected in advance 预收款项 Tz58@VYV  
account current book 往来帐簿 W-=~Afy  
account of after-acquired property 事后取得的财产报告 ^te9f%>$l  
account of defaulter 拖欠帐目 CZE5RzG  
account payable 应付帐款 t)g1ICt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~$#DB@b  
account receivable 应收帐款 f[ GH  
account receivable report 应收帐款报表 s2g}
IZfo  
account statement 结单；帐单；会计财务报表 ]tH/87qJ  
account title 帐户名称；会计科目 y% uUA]c*m  
accountant's report 会计师报告 @Qd6a:-6  
Accountant's Report Rules 会计师报告规则 X;sl?8HG!<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `Q1T-H_  
Accounting Arrangements 《会计安排》 #!h
:w  
accounting basis 会计基础 oe`oUnN  
accounting by Official Receiver 破产管理署署长呈交的帐目 n?@3R#4D3  
Accounting Circular 《会计通告》 '1ff|c!x9  
accounting class 会计类别 fMwJwMT8  
accounting date 记帐日期；会计结算日期 2tCep  
accounting for money 款项核算 g]iWD;61  
Accounting Officer 会计主任 EiI3$y3;  
accounting period 会计报告期；会计期 td q;D  
accounting policy 会计政策；会计方针 ,!kqE
Ip%  
accounting practice 会计惯例 nlHH}K  
accounting principle 会计准则 *kgbcUf8  
accounting record 会计记录 NWwfNb>  
accounting report 会计报告 N<Rb<p
%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /4RKA!W  
Accounting Society of China 中国会计学会 n5 @H  
accounting statement 会计报表 N4!YaQQ;}  
accounting system 会计制度；会计系统 2uS&A \  
accounting transaction 会计事项；帐务交易 3nd02:GF  
accounting treatment 会计处理 {#uX   
accounting year 会计年度 8~:qn@Z|E  
accretion 增值；添加 f'Wc_L)  
accrual 应计项目；应累算数目 1mL--m'r  
accrual basis 应计制；权责发生制 Nol',^)  
accrual basis accounting 应计制会计；权责发生制会计 :::"C"Ge  
accrue 应累算；应计 wED~^[]f  
accrued benefit 应累算利益 ?)Z~H,Q(z  
accrued charges 应计费用 ({Fus@/  
accrued cumulative preference share dividend 应累算的累积优先股股息 "vH@b_>9|  
accrued expenses 应累算费用 Y {Klwn  
accrued interest payable 应付利息；应计未付利息 + }(  
accrued interest receivable 应收利息；应计未收利息
"KOLRJ@  
accrued right 累算权益 Qz{:m  
accruing profit 应累算的利润 =Z2U  
accumulated fiscal reserve 累积财政储备 &AGV0{NMh]  
accumulated profit 累积利润；滚存溢利 vkE6e6,Qc  
accumulated reserve 累积储备 "<3PyW?zt  
accumulation of surplus income 累积收益盈余 ^O#,%>1J  
acquired assets 既得资产 y2\, L  
acquisition 收购；购置；取得 P~;NwHZ?k  
acquisition cost 购置成本 gO<>L0,j  
acquisition expenses 购置费用 *ky5SM(NR  
acquisition of 100% interest 收购全部股权 P_hwa1~d  
acquisition of control 取得控制权 {#=q[jVi%1  
acquisition of fixed assets 购置固定资产 %whPTc0P  
acquisition of shell “买壳” 5LhFD  
acquisition price 收购价 hc>hNC:a  
act of God 天灾 >T.U\,om7  
acting partner 执事合伙人 e.\d7_T+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Hh$D:ZO  
active partner 积极参与的合伙人 |g> K$m^  
active trading 交投活跃 fcr\XCG7U  
actual circulation 实际流通 !K'kkn,h  
actual cost 实际成本 :b
^tu8E  
actual expenditure 实际开支；实际支出 `"I^nD^t>Y  
actual income 实际入息；实际收入；实际收益 R2x(8k"LPU  
actual market 现货市场 NJs )2  
actual price 现货价；实际价格 \M="R-&b  
actual profit 实际利润 ff-9NvW4v  
actual quotation 实盘；实际价位；实际报价 Rla1,{1  
actual year basis 按实际年度计算 nX
b;&n%  
actuals 实货 t=iy40_T  
actuarial investigation 精算调查
h:"<x$F  
actuarial principle 精算原则 kxWf1hIz0  
actuarial report 精算师报告 "J,ErnM  
Actuarial Society of Hong Kong 香港精算学会 $oq&uL  
actuarial valuation 精算师估值 #p*{p)]HiA  
actuary 精算师 p[hA?dXn  
ad referendum agreement 暂定协议；有待覆核的协定 n8A
*Y3~R  
ad valorem duty 从价税；按值征税 +_06{7@h  
ad valorem duty system 从价税制 KSqWq:W+  
ad valorem fee 从价费 pHni"iT  
ad valorem tariff 从价关税 uV52ko,  
additional allowance 额外免税额 PS`v3|d}}}  
additional amount for unexpired risk 未过期风险的额外款额 (Pin9^`ALc  
additional assessable profit 补加应评税利润 %1@+pf/  
additional assessment 补加评税 GasIOPzK  
additional commitment 额外承担 d;:+Xd`  
additional commitment vote 额外承担拨款 b0tr)>d  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;-n+=@]7  
additional dependent parent allowance 供养父母额外免税额 mxq
'A  
additional provision 额外拨款 3Q~ng2Wv%  
additional stamp duty 附加印花税 n_)d4d zl  
additional tax 补加税罚款；补加税款  -"\z|OQ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bf'@sh%W  
adjudged bankrupt 被裁定破产 /AjGj*O  
adjudicated bankrupt 裁定破产人 Q6RBZucv  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 kE UfQLbn  
adjudication of bankruptcy 裁定破产；宣告破产 Goz9"yazg  
adjudication of insolvency 裁定无力偿还债务 #J, `a.  
adjusted actual 经调整的实数；调整后的实数 JdfjOlEb  
adjusted current assets 经调整的流动资产；调整后的流动资产 87>\wUJ  
adjusted figure 经调整的数字；调整后的数额 K S,X$)9  
adjusted liabilities 经调整的负债；调整后的负债 /(E)|*~6  
adjusted loss 经调整的亏损；调整后的亏损 [jeZZB  
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 FoInJ(PDH  
adjusted profit 经调整的利润；调整后的利润 1}QU\
N(t  
adjusted surplus 经调整的盈余额；调整后的盈余额 1;4TA}'H  
adjusted value 经调整的价值；调整后的价值 D/9&pRsO  
adjustment 调整；修订；理算〔保险〕 B+*F?k[  
adjustment centre 调剂中心 8D;>
]>  
adjustment lag 调整过程的时间差距；调整时差 ]EE}ax%#aq  
adjustment mechanism 调整机制 :?U1^!$$1  
adjustment of loss 亏损调整 1 BAnf9  
adjustment process 调整过程；调整程序 y2TJDb1  
adjustment range 调整幅度 P
C7U&*x@  
administered exchange rate 受管制汇率 9%$4Ux*q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "So+  
administration expenses 行政费用 `Q,moz  
administration fee 手续费；行政费 Qi w "
x,  
administration in bankruptcy 破产管理
*9`@  
administration order 遗产管理令 ]{0 2!  
administrator 管理人；遗产管理人 F9]GEBLr  
administrator of the estate 遗产管理人 elJLT
G  
admission of debt 债项承认书 DKF`uRvGN:  
admission of proof 接纳债权证明 <lB^>Hfu  
advance 放贷款项；垫付款项；预支款项；预付款项 oZmni9*SD  
advance account 暂支帐目；预付款帐户 ORA+>  
advance compensation 预付补偿金 @L=xY[&{  
advance from shareholder 股东垫款 ZvkO#j  
advance pending reimbursement 预支以待日后付还 }Rt?p8p  
advanced economy 先进经济体系 =sG C  
advancement 预付；预付财产 B7fURL Rqr  
advances warrant 垫款令 Z<0M_q9?MO  
advancing 贷出 ](aXZ<,  
adverse balance 逆差 DdN{=}A  
adverse exchange 逆汇 `CUTb*{`  
advertisement addressed to shareholders 在报章刊登的致股东通告 -nV]%vJ$R}  
advice for collection 托收通知书 :&/'rMi<T  
advice of drawing 提款通知书；汇票通知书 3*/y<Z'H  
advice of payment 付款通知 (m|p|rL  
Advisory Committee [Securities and Futures Commission] =CFO
]9  
谘询委员会〔证券及期货事务监察委员会〕 eXc`"T,C.  
Advisory Committee on Diversification 经济多元化谘询委员会 <omSK- T
-  
affidavit 誓章；遗产申报誓章 }<[@)g.h.  
affidavit of no receipt 述明无收款的誓章 @tM1e<  
affiliate 联号；联营公司；附属公司 bvUjH5.7  
affiliated company 附属公司；联号；联营公司 dTB^6>H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 W+cmn)8  
affordability 负担能力 xeIt7b?#  
African Development Bank [AfDB] 非洲开发银行 Elom_   
after-acquired property 事后取得的财产 ~Z=Q+'Hu0  
after-hours dealing 市后交易 ^}a..@|%W  
after-tax profit 税后盈利；税后利润；税后溢利 ^I5k+cL  
agency agreement 代理协议 gH,^XZe  
agency expenses 代理机构的开支 P@`@?kMU  
agency fee 代理费 \uc]+nV!o  
Agency Law 《代理法》 Ev,>_1#Xm  
agent 代理人；承销人 JpcG5gX^B  
agent of company 公司代理人 p[!&D}&6h  
agent's fee 代理人费；经纪费 i ?%;s5<
 
aggregate 总计；总数；总体数字 d!D#:l3;  
aggregate amount 总款额；总额 >KNiMW^V  
aggregate assets and liabilities 总体资产与负债 X"z^4?Aj+  
aggregate at constant price 按固定价格计算的总体数字 K pDKIi  
aggregate demand 总需求 MD1n+FgTu  
aggregate gross position 总持仓量 QaH32(iH  
aggregate limit 总限额 5*/~) wN\U  
aggregate of salaries tax 合计薪俸税 -v/1R1$e1  
aggregate performance 总体表现；总体业绩 Ovxs+mQ  
aggregate supply 总体供应 Nz'fMdaX,  
aggregate surplus 总盈余 pi*cO  
aggregate total 整体总额 pV9$Vg?-H  
aggregate value 总值；合计价值 *Ew`Fm H  
aggregated basis 合计基准 (oBvpFP33  
aggregated net chargeable income 合计应课税入息实额 ': 87.8$  
aggregation 合并计算；合计；总和 o+*YX!]#L  
aggregation of incomes of husband and wife 夫妇入息合并计算 1aP3oXLL  
aggregation of property 财产的总和 g=0`^APq
l  
agio 差价；贴水 AU -,  
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》 j2#RO>`,I  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Q( U+o-  
《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》 &GG
J=c\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |C301ENZ  
《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》 8d?r )/~  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment jdiH9]&U  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _D1Uc|  
agreement for a settlement 授产协议 7?9QlUO  
agreement for assignment 转让协议 !i,Eo-[Z  
agreement for sale 售卖协议；买卖协议 vO`~rUA  
agreement for sale and purchase 买卖协议 93Kd7x-3  
agreement for the payment of interest 支付利息协议 mSm:>hBd  
agreement for the repayment of money 还款协议 8oK*NB29  
agreement of reinsurance 再保险协议 r7+"i9  
Agricultural Bank of China 中国农业银行 F0t-b%w,  
air passenger departure tax 飞机乘客离境税 InBnU`(r  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 v6uR[18  
airport tax 机场税 1xP*  
alcohol duty 酒精税 fd!bs*\X  
alienation 让与；让渡；转让 o%;R4 s,  
alimony 生活费；赡养费 s1.EE|h,5  
All Ordinaries Index [AOI] 所有普通股指数 `$*I%oT;  
all risks 全险；综合险 [3lAKI  
All Sales Record for Stock Market 《股票市场成交报告》 >r1cW7  
Allied Capital Resources Limited 新联财务有限公司 /'' |bIPa  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "4NcszEN  
allocation letter 拨款信件 " R!,5HQF;  
allocation of fund 分配款项；预留款项 T1%_sq  
allocation of profit 利润分配；溢利分配 Y&!-VW  
allocation warrant 拨款令 MKPx
F@N(  
allotment 分配；配股 NX%"_W/W  
allotment notice 股份配售通知；配股通知 NOM6},rp  
allotment of shares 股份分配 'i+j;.  
allowable 可获宽免；免税的 \NU^Jc_k7  
allowable business loss 可扣除的营业亏损 :%7y6V
*  
allowable expenses 可扣税的支出 )
l
g>'O  
allowance 免税额；津贴；备抵；准备金 +txFd
c  
allowance for debts 债项的免税额 2n+tc  
allowance for depreciation by wear and tear 耗损折旧免税额 UR?biq  
allowance for funeral expenses 殡殓费的免税额 ;l`us  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6Ck 3tCr  
allowance for repairs and outgoings 修葺及支出方面的免税额 %;/?DQU  
allowance to debtor 给债务人的津贴 eocq Hwbv  
alteration of capital 资本更改 Iz^h| n  
alternate trustee 候补受托人 6i'GM`>w  
amalgamation 合并 dDYD6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0h/bC)z  
ambit of charges 征税范围；收费范围 xKl\:}Ytp  
amended valuation 经修订的估值 AK$&'t+$}7  
American Commodities Exchange 美国商品交易所 *ThP->&:(  
American Express Bank Limited 美国运通银行 41G}d+  
American Stock Exchange 美国证券交易所 @=rYOQj|  
amortization 摊销 NW_i<#  
amount due from banks 存放银行同业的款项 eFKF9m  
amount due from banks abroad 存放海外银行同业的款项 ;$,b w5  
amount due from holding companies 控股公司欠款 ~H`m"4zQ  
amount due from local banks 存放本港银行同业的款项 ^G(U@-0..  
amount due to banks 银行同业的存款 =d`w~iC  
amount due to banks abroad 海外银行同业的存款 MTXh-9DA  
amount due to holding companies 控股公司存款 ,/2&HZd  
amount due to local banks 本港银行同业的存款 9`y@2/!Y  
amount due to outport banks 外埠银行同业的存款 M`V<`  
amount for note issue 发行纸币的款额 o-I:p$B-  
amount of bond 担保契据的款额 t
E'^O< K  
amount of consideration 代价款额 #mKF)W  
amount of contribution 供款数额 =T!eyG
E  
amount of indebtedness 负债款额 59Lc-JJ  
amount of principal of the loan 贷款本金额 p{|!LcSU$2  
amount of rates chargeable 应征差饷数额 f[}(E  
amount of share capital 股本额 %9vl  
amount of sums assured 承保款额 rj}O2~W~
4  
amount of variation 变动幅度 >PuQ{T I  
amount of vote 拨款数额 FQTAkkA_!  
amount payable 应付款额
q"(b}3  
amount receivable 应收款额  )OHGg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U45kA\[bZ  
analysis 分析 :'`y}'  
ancillary risk 附属风险 iq^F?$gFk  
annual account 周年帐目；周年帐目报表；年度决算；年结 gcF:/@:Rm  
annual accounting date 年结日期 Upw`|$1S  
annual allowance 每年免税额；年积金；年度津贴；年津 0\zY?UUww  
annual balance 年度余额 B/O0 ~y!n  
annual disposable income 每年可动用收入 "w&IO}j;=  
annual estimates 周年预算 e dTFk$0  
annual fee 年费 a\-AGG{2/X  
annual general meeting 周年大会 )_n=it$  
annual growth rate 年增率；每年增长率 &cGa~
#-u
 
annual long-term supplement 长期个案每年补助金 |PtfG2Ty?  
annual pensionable emolument 可供计算退休金的年薪 +>3jMs~&  
annual report 年报 [s4|+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tn{YIp  
annual return 周年报表；周年申报表；每年报税表格 m^%@bu,  
Annual Return Rules 《周年报表规则》 bog
3=Ig-  
annual review of consumer prices 每年消费物价回顾 3_bqDhVI5  
annual roll-forward basis 逐年延展方式 )
Fgu'  
annual salary 年薪 y0f:N U  
annual statement 年度报表；年度决算表 R_W6}  
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 }ChScY  
annuitant 年金受益人 | |"W=E  
annuity 年金 1-V"uLy@gC  
annuity contract 年金合约 Vxz`  
annuity on human life 人寿年金 hT`fAn_  
antecedent debt 先前的债项 tm&,u*6$W?  
ante-dated cheque 倒填日期支票 S86,m=  
anticipated expenditure 预期开支 `L LS|S]  
anticipated net profit 预期纯利 \VpN:RI  
anticipated revenue 预期收入 ZyM7)!+kPa  
anti-inflation measure 反通货膨胀措施 %rlMjF'tG  
anti-inflationary stance 反通货膨胀立场 Ptm=c6H('  
apparent deficit 表面赤字 iD*21c<kd  
apparent financial solvency 表面偿债能力 .(RZ&*4  
apparent partner 表面合伙人 .0YcB  
application for personal assessment 个人入息课税申请书 dBw7l}  
application of fund 资金应用 |yl,7m/B-G  
application to release as liquidator and to destruct the books of accounts and documents ''dS{nQs  
申请免除清盘人职务及毁灭帐簿与文件 mW2D"-s  
appointed actuary 委任精算师 %2wr%*h  
appointed auditor 委任核数师；委任审计师 H +'6*akV  
appointed trustee 委任的受托人 ]"/SU6#4:  
appointer 委任人 vBzUuX  
apportioned pro rata 按比例分摊 B"YN+S
o  
apportionment 分配；分摊 nW)?cQ I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4< +f|(fIA  
apportionment formula 分摊方程式 dGgltY  
apportionment of estate duty 遗产税的分摊 'ZJb`  
appraisal 估价；评估 EXMW,  
appreciable growth 可观增长 Q6T"8K/  
appreciable impact 显着影响 QJ&]4*>a  
appreciable increase 可观增长 STl8h}C  
appreciation 增值；升值 7Kf  
appreciation against other currencies 相对其他货币升值 :wq]
[0)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oam$9 q  
appreciation tax 增值税 <Drm#2x!E  
appropriation 拨款；拨用；拨付 yg.o?eML  
appropriation account 拨款帐目 m%0_fNSJ  
Appropriation Bill 拨款法案 Na$.VT  
appropriation-in-aid system 补助拨款办法 + -uQ] ^n  
approved assets 核准资产 #{*5rKiL  
approved basket stock 认可一篮子证券 B(WmJ6e  
approved budget 核准预算 ;>uB$8<_7  
approved charitable donation 认可慈善捐款 B}S+/V` Y5  
approved charitable institution 认可慈善机构 r?itd)WC<X  
approved currency 核准货币；认可货币 o}DRp4;Ka  
approved estimates 核准预算 _dELVs7OL  
approved estimates of expenditure 核准开支预算 Iprt ZqiL  
approved overseas insurer 核准海外保险人 T+^Sa J  
approved overseas trust company 核准海外信托公司 ic5af"/(\  
approved pooled investment fund 核准汇集投资基金 |}L=e.  
approved provident fund scheme 认可公积金计划 R?zlZS.~  
approved provision 核准拨款 idB1%?<  
approved redeemable share 核准可赎回股份 oi m7=I0  
approved regional stock 认可地区性证券 w
mww7  
approved retirement scheme 认可退休金计划 Tw djBMte  
approved subordinated loan 核准附属贷款 8 :WN@  
arbitrage 套戥；套汇；套利 h/oun2C  
arbitrageur 套戥者；套汇者 -RJ~Sky[  
arbitrary amount 临时款项 =igTY1|af  
arrangement 措施；安排；协定 ^vxx]Hji  
arrears 欠款 BTD_j&+(  
arrears of pay 欠付薪酬 EnG
h&]  
arrears of revenue 逾期未收税款；逾期未收的帐项 #]dq^B~~  
articles of association 组织章程；组织细则；组织章程细则 gg.]\#3g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &#JYh=#  
ascertainment of profit 确定利润 118l
b]  
"Asia Clear" “亚洲结算系统” \pk9i+t  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @ R[K8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~n8UN<  
Asian Development Fund [ADF] 亚洲发展基金 j85B{Mab&  
Asian dollar bond 亚洲美元债券 w[F})u]E  
Asian dollar market 亚洲美元市场 8nng^  
Asian dollar rate 亚洲美元利率 9% C]s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 T ay226  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Auc&dpW  
asked price 沽盘；喊价；索价；卖方报价 ? V1ik[  
assessable income 应评税入息 De>e`./56  
assessable loss 应评税亏损 $@@ii+W}\  
assessable profit 应评税利润 9
i U/[d  
assessable value 应评税值 'j*Q   
assessed profit 估定利润 qH0JZdk  
assessed value 经评估价值 #q K.AZi  
assessment 评税；评定；估价；评税单 c&1_lI,tH  
assessment number 评税编号；估价编号 Q>\Ho'  
assessment of additional tax 补加税评税 A1F$//a  
assessment of performance 业绩评估；实绩评价 Dt<MEpbur  
Assessor 评税主任 $K+|bb  
asset price bubbles 资产价格泡沫 { TI,|'>5[  
asset-backed securities 具资产保证的证券 +_/ys!  
assets accretion 资产增值 L){V(*K '  
assets and liabilities 资产与负债 c]Gs{V]\  
assets betterment statement 资产递增表；资产改进表 2z*}fkJ  
assets lending 实物放款；有抵押贷款 @`)>-k  
assets of the company passing on the death 死者去世时转移的公司资产 gm pY[  
assets pledged as security for liabilities 用作负债抵押的资产 `*[\b9>  
assets portfolio 资产投资组合 Y#I8gzv  
assets price 资产价格 yZ{N$ch5b  
assets quality 资产质素 H\V?QDn  
assets realization 资产变现 ?A;RTM  
assets refinancing arrangement 资产再集资安排 O:8 u^TP  
assets securitization 资产证券化 h<)ceD<,  
assets situated outside Hong Kong 在香港以外地方的资产 qE3Ud:j  
assets stripping 削减资产；拆卖资产 rHjDf[5+  
assets value 资产值 C[<{>fl)  
assignee 承让人 'zav%}b]L  
assignment 转让；转让书；转让契 +'SL5d*  
assignment of interest 权益转让 8G3 Z,8P4(  
assignment of letters patent and trade mark 专利证书及商标转让 1) K<x  
assignment of property 物业转让；物业转让书 mhv6.W@  
assignment right 转让权 Qy"%%keV'T  
assignor 转让人 jJw  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 p[o]ouTcS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jygUf|  
associate member 附属会员 utRO?]%d !  
associated body corporate 相联法人团体 [TQYu:e  
associated company 相联公司；联属公司 [L7s(Zs>  
associated corporation 相联法团 Q|P M6ta  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %,1TAmJfHa  
公认会计师公会〔英国〕 PYC  
Association of Futures Exchange Brokers 香港期货经纪协会 )Nx*T9!Q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wh8;:<|  
association of underwriters 承保人组织 @67GVPcxl  
assumption of control 接管 ZQym8iV/  
assurance 担保；保险；转易；转易书 ViyG%Sm  
assurance of interest 权益的转易 |=v,^uo  
at 19XX price 按一九ＸＸ年价格计算 %]Nm'"Y`U  
at a discount 按赔价计算；按贴水价格计算；打折扣 wEl7mg !  
at a premium 按溢价计算；按升水价格计算 3 ^x&G?)  
at call 通知付款；按通知 U+#^>}wc  
at constant market price 按固定市价计算 4"Qb^y  
at constant price 按固定价格计算 Xs|d#WbX  
at cost 按成本计算 L~e0^X
?  
at current market price 按当时市价计算；按现时市价计算 ;F*^c )  
at current price 按当时价格计算；按现时价格计算
m>48?%  
at factor cost 按要素成本计算；按生产要素成本计算 rXzq:  
at money-of-the-day price 按付款当日价格计算 !~RK2d  
at or better 按指定或较佳价位〔买卖指令〕 kCEo*/,  
at par 按面值计算；平价 _VjaTw8iM  
at sight 见票即付 #tpz74O  
at the close 按收市盘 @YRy)+  
at the opening 按开市盘 3QKBuo  
attestation 见证；见证条款 a * CXg.i  
at-the-money option 平价期权 ?u&|'ASo  
attorney 受权人；受托代表人 k%u fgHl!  
attornment 新拥有人承认书 S&-F(#CF^  
attributable profit 可归属利润 H"A@Q.'  
attributable share value 可归属股份价值 w2
V:x[  
Auckland Stock Exchange 奥克兰证券交易所 $<XQv$YS  
auction 拍卖 KztQT9kY  
auctioneer 拍卖商 Sh5)36  
audit 审计；核数 fQ"Vx!  
Audit Commission 审计署 0}`.Z03fy  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [_`yy  
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〕 !-n*]C  
audit review 帐目审查 : O@(Sv  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1c@
S[y  
audited account 审计帐目；经审计的帐目 W`u @{Vb]  
audited annual account 经审计的周年帐目 8%?MRRK  
audited balance sheet 经审计的资产负债表 7)1%Z{Dy  
auditor 核数师；核数主任；审计师 ]b>XN8y.  
auditor's certificate 核数师证明书；审计师证明书 g18zo~LZ  
auditor's report 核数师报告；审计师报告 !gV{[j?~zr  
Aussie bond 澳元债券 :-U&_%#w  
austerity budget 紧缩预算 =bP<cC=3b  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,SIGfd  
Australia All Ordinaries Index 澳洲所有普通股票指数 |:4W5>sfg  
Australian Dollar [AUD] 澳元 (pM&eow}  
Australian Options Market 澳大利亚期权市场 ^fsC]9NS  
Australian Securities Commission 澳洲证券事务监察委员会 _g9j_
x:=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ZU0*iA  
Australian Stock Exchange 澳大利亚证券交易所 4`9ROC  
Austrian Schilling [ATS] 奥地利先令 As5
l36  
authentication 认证；鉴证 OAFxf,b  
authority to purchase 委托购买证；委购书 6< -Cpc  
authorization 认可；核准；授权；授权书 u\iKdL  
authorization by direction 指示授权 oxeIh9 E  
authorization by instruction 指令授权 gBWr)R  
authorization by warrant 令状授权 RrH{Y0  
authorization of unit trust 单位信托的认可 |H,WFw1%}  
authorized agent 指定代理人 [>
_zV.X  
authorized capital 法定资本 9bRUN<  
authorized clerk 出市员 v5e*R8/  
authorized dealer 认可交易商 TG8U=9qt  
authorized financial institution 认可财务机构 m5] a  
authorized fund 认可基金 *kZH~]  
authorized fund house 获授权的基金公司；认可基金公司 (4RtoYWW  
authorized institution 认可机构 S76MY&Vx23  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -qvMMit%7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dT&u}o3X  
authorized insurer 获授权保险人；获认可承保人  q^6#.}  
authorized investment 特准投资项目 N}[!QE  
authorized person 获授权人 hyJ&~i0P{J  
authorized representative 获授权代表 ToKG;Ff4b  
authorized share capital 法定股本 w'_|X&@H  
automated quotation system 自动报价系统 fWWB]h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GV) "[O  
自动交易系统〔香港期货交易所有限公司〕 }#M>CNi'PU  
automatic adjustment mechanism 自动调整机制 xT* 3QwK  
automatic adjustment system 自动调整系统 ?-o_]!*v0/  
Automatic Clearing House 自动票据交换所 )h>dD  
automatic exchange rates accumulation system 自动化汇率累集系统 ]oz>/\!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0|K<$e6IH  
automatic teller machine [ATM] 自动柜员机 fuCt9Kjo<  
autopay 自动转帐  !a\HdQ  
available assets 可用资产 3}3b@:<  
available fiscal reserve 现存财政储备 ;gu4~LQw  
available profit 可用利润 |9.J?YP8 (  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _I3"35a  
average 平均；平均数；海损  Y%y  
average basic salary 平均基本薪金 B<Cg_C  
average consumer expenditure 平均消费开支；一般消费开支 2'OY,Ooe  
average cost 平均成本
@qW$un:  
average cost of land production 增辟土地平均成本 7I]?:%8h  
average daily turnover 平均每日成交额 nFI<
Te^)  
average daily wage rate 平均每日工资率 t5i58@{~  
average expenditure pattern 平均开支模式 W?!rqo2SP  
average growth rate 平均增长率 kEAF1RP:  
average net fixed assets 固定资产平均净值 r~7
}w4U  
average of relatives 相对价格平均数 m:
~y:.  
average price 平均价格 5A5t
 
average propensity to consume 平均消费倾向；一般消费倾向  @e\ @EW  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _\,lv \u  
average rate 平均率 [h&s<<# D  
average revenue 平均收入；平均收益 c=?6`m,"M  
average stock 平均库存；平均存货 z?VjlA(X  
average yearly rent 平均年租 YwZx{%
f  
avoidance of double taxation 避免双重课税 4s'%BM-r-  
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 *wd=&Z^19  
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