一些有用的会计术语(也不知道发的地方对不对)A

A: WC0@g5;1[  
A share Ａ股；甲类股份  !1;DRF  
abatement of tax 减税；减扣免税额 8&B{bS  
ABN AMRO Bank N.V. 荷兰银行 #NwlKZ-  
above-the-line expenditure 线上项目支出；经常预算支出 Sw>AgES  
above-the-line receipt 线上项目收入；经常预算收入 ,:j^EDCsaJ  
ABSA Asia Limited 南非联合亚洲有限公司 oljl&tuQy  
absolute change 绝对数值变更 buq3t+0  
absolute expenditure 实际开支 '3aDvV0  
absolute guideline figure 绝对准则数字 vV,H@WK  
absolute interest 绝对权益 sLPFeibof5  
absolute order of discharge 绝对破产解除令 {^5r5GB=*  
absolute profit margin 绝对利润幅度 CZt)Q4  
absolute value 实值；绝对值 >i-cR4=LL{  
absolutely vested interest 绝对既得权益 Ggsfr;m\`  
absorbed cost 已吸收成本；已分摊成本 qK#\k@E  
absorption 吸收；分摊；合并 R2-OT5Ej  
absorption rate 吸收率；摊配率；分摊率 =2# C{u.  
ACB Finance Limited 亚洲商业财务有限公司 "3W!p+W  
acceptable form of reciprocity 合理的互惠条件 P8piXG  
acceptable rate 适当利率；适当汇率 PKty'}
KF  
acceptance agreement 承兑协议 3@_je)s  
acceptance for honour 参加承兑  Jcy  
acceptor 承兑人；接受人；受票人 UIIR$,XB  
acceptor for honour 参加承兑人 3L/>=I{5  
accident insurance 意外保险 JmtU>2z\
 
Accident Insurance Association of Hong Kong 香港意外保险公会 w*OZ1|  
accident insurance scheme 意外保险计划 D\bW' k]!  
accident year basis 意外年度基准 \,oT(p4N%M  
accommodation 通融；贷款 x4Y+?2  
accommodation bill 通融票据；空头票据 C 3b  
accommodation party 汇票代发人 N_UZu  
account balance 帐户余额；帐户结余 #Q"el3P+q  
account book 帐簿 bw ' yX  
account collected in advance 预收款项  0'%R@|  
account current book 往来帐簿 [_#9PH33  
account of after-acquired property 事后取得的财产报告 O\-cLI<h2  
account of defaulter 拖欠帐目 48Z{wV,  
account payable 应付帐款 kbOdg:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 LEKN%2  
account receivable 应收帐款 WEZ(4ah  
account receivable report 应收帐款报表 zH.DyD5T;  
account statement 结单；帐单；会计财务报表 SzMh}xDh2  
account title 帐户名称；会计科目 H@.j@l  
accountant's report 会计师报告 !Yz~HO,u+  
Accountant's Report Rules 会计师报告规则 'cu( Sd}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Gmf.lHr$%  
Accounting Arrangements 《会计安排》 y/
'2WO[  
accounting basis 会计基础 It!PP1$   
accounting by Official Receiver 破产管理署署长呈交的帐目 Z ~:S0HDP  
Accounting Circular 《会计通告》 Da0E)  
accounting class 会计类别 ]+{Cy\*kR  
accounting date 记帐日期；会计结算日期 bo4 :|Z  
accounting for money 款项核算 ebcGdC/%>  
Accounting Officer 会计主任 bBb$0HOF  
accounting period 会计报告期；会计期 O sbY}*S  
accounting policy 会计政策；会计方针 25NZIal<  
accounting practice 会计惯例 fr4#<6,  
accounting principle 会计准则 }b\e2ZK  
accounting record 会计记录 #db8ur3?  
accounting report 会计报告 @
q}.BcSg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j_H{_Ug  
Accounting Society of China 中国会计学会 s 'u6Ep/V  
accounting statement 会计报表 ^8a,gA
8.  
accounting system 会计制度；会计系统 -"UK NB!  
accounting transaction 会计事项；帐务交易 (&=-o(  
accounting treatment 会计处理 SL? ! RQ  
accounting year 会计年度 D: NBb!   
accretion 增值；添加 K, WNM S  
accrual 应计项目；应累算数目 4w}\2&=  
accrual basis 应计制；权责发生制 cAogz/<S  
accrual basis accounting 应计制会计；权责发生制会计 z AacX@  
accrue 应累算；应计 DyD#4J)E  
accrued benefit 应累算利益 MMN2X
xS  
accrued charges 应计费用 bW7tJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 v[q2OWcL  
accrued expenses 应累算费用 ;oH17  
accrued interest payable 应付利息；应计未付利息 }3!83~Qbx  
accrued interest receivable 应收利息；应计未收利息 snK$? 9vh  
accrued right 累算权益 *!ZU"q}i  
accruing profit 应累算的利润 k3da*vwE  
accumulated fiscal reserve 累积财政储备 \SHYwD}*Pr  
accumulated profit 累积利润；滚存溢利 A|,\}9)4X[  
accumulated reserve 累积储备 ce0TQ  
accumulation of surplus income 累积收益盈余 5hUYxF20h8  
acquired assets 既得资产 8$io^n\i  
acquisition 收购；购置；取得 |CexP^;!U  
acquisition cost 购置成本 47ppyh6@  
acquisition expenses 购置费用 0m(/hK  
acquisition of 100% interest 收购全部股权 rUvqAfE&+  
acquisition of control 取得控制权 . p^='Kz?  
acquisition of fixed assets 购置固定资产 I3uaEv7OZc  
acquisition of shell “买壳” gLa#y  
acquisition price 收购价 ;]D@KxO$dJ  
act of God 天灾 ;cH|9m:Y  
acting partner 执事合伙人 W/<]mm~95  
active market 买卖活跃的市场；交投畅旺的市场；旺市 tO~DA>R  
active partner 积极参与的合伙人 M}k )Ep9  
active trading 交投活跃 mL?9AxO  
actual circulation 实际流通 <N}UwB&  
actual cost 实际成本 "WdGY*r  
actual expenditure 实际开支；实际支出 bae .?+0[  
actual income 实际入息；实际收入；实际收益 Z3<>Z\6D  
actual market 现货市场 #UG|\}Lp  
actual price 现货价；实际价格 ZSuUmCm  
actual profit 实际利润 WO?EzQ ?  
actual quotation 实盘；实际价位；实际报价 R
]VY PNns  
actual year basis 按实际年度计算 zW,m3~XX:  
actuals 实货 O8(;=exA  
actuarial investigation 精算调查 I\&..e0l  
actuarial principle 精算原则 q(M[ij  
actuarial report 精算师报告 |\TOSaZ  
Actuarial Society of Hong Kong 香港精算学会 @Ck6s  
actuarial valuation 精算师估值 'S@%  
actuary 精算师  kj~)#KDN  
ad referendum agreement 暂定协议；有待覆核的协定 $Q{)AN;m  
ad valorem duty 从价税；按值征税 8>RGmue
 
ad valorem duty system 从价税制 {mY<R`Ee  
ad valorem fee 从价费 s-Q-1lKV,  
ad valorem tariff 从价关税 tSV}BM,  
additional allowance 额外免税额 7h?PVobe  
additional amount for unexpired risk 未过期风险的额外款额 7(rTGd0  
additional assessable profit 补加应评税利润 =uQCm#  
additional assessment 补加评税 ywXerz7dUk  
additional commitment 额外承担 f50qA;7k  
additional commitment vote 额外承担拨款 O&.^67\|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oUIa/}}w5  
additional dependent parent allowance 供养父母额外免税额 <mjH#aSy  
additional provision 额外拨款 gQ3Co./  
additional stamp duty 附加印花税 )tl=tH/$  
additional tax 补加税罚款；补加税款 :0$(umW@I"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 yw^t6E  
adjudged bankrupt 被裁定破产 _v{,vLH  
adjudicated bankrupt 裁定破产人 6^F"np{w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0N$tSTo.-<  
adjudication of bankruptcy 裁定破产；宣告破产 &Y%Kr`.h  
adjudication of insolvency 裁定无力偿还债务 "%dWBvuO  
adjusted actual 经调整的实数；调整后的实数 \j !JRD+j  
adjusted current assets 经调整的流动资产；调整后的流动资产 %Rj:r!XB:  
adjusted figure 经调整的数字；调整后的数额 [wG?&l$.KB  
adjusted liabilities 经调整的负债；调整后的负债 58,_  
adjusted loss 经调整的亏损；调整后的亏损 {:xINQ=}D  
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 IzF7W?k  
adjusted profit 经调整的利润；调整后的利润 !/znovoD  
adjusted surplus 经调整的盈余额；调整后的盈余额 6e&Y%O'8  
adjusted value 经调整的价值；调整后的价值 ]`0(^)U&  
adjustment 调整；修订；理算〔保险〕 WY_}D!O  
adjustment centre 调剂中心 XeX0\L')R  
adjustment lag 调整过程的时间差距；调整时差 I~H:-"2  
adjustment mechanism 调整机制 pXL_`=3Q  
adjustment of loss 亏损调整 ;29q  
adjustment process 调整过程；调整程序 rVd(H  
adjustment range 调整幅度 W-<E p<7{  
administered exchange rate 受管制汇率 LbOjKM^-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &>\E >mJ  
administration expenses 行政费用 `Jhu&MWg  
administration fee 手续费；行政费 ~z#Faed=a  
administration in bankruptcy 破产管理 -U)6o"O_CV  
administration order 遗产管理令 aF2eGh  
administrator 管理人；遗产管理人 #~*fZ|sq+3  
administrator of the estate 遗产管理人 ';us;x
R#  
admission of debt 债项承认书 I1^0RB{~  
admission of proof 接纳债权证明 S1(. AI~  
advance 放贷款项；垫付款项；预支款项；预付款项 ]b4*`}\
 
advance account 暂支帐目；预付款帐户 ftq&<8  
advance compensation 预付补偿金 y;<^[  
advance from shareholder 股东垫款 XmXp0b7  
advance pending reimbursement 预支以待日后付还 ,u^i0uOg  
advanced economy 先进经济体系 zD}dvI}  
advancement 预付；预付财产 "P\k_-a'  
advances warrant 垫款令 CT+pkNC  
advancing 贷出 jJdw\`  
adverse balance 逆差 7].
tt  
adverse exchange 逆汇 a97A{7I&  
advertisement addressed to shareholders 在报章刊登的致股东通告 [_*%  
advice for collection 托收通知书 YqX/7b+  
advice of drawing 提款通知书；汇票通知书 VFz(U)._  
advice of payment 付款通知 2#~5[PtP^  
Advisory Committee [Securities and Futures Commission] z #c)Q  
谘询委员会〔证券及期货事务监察委员会〕 TzmoyY  
Advisory Committee on Diversification 经济多元化谘询委员会 yz8ZY,9  
affidavit 誓章；遗产申报誓章 L3iYZ>]  
affidavit of no receipt 述明无收款的誓章 GV#"2{t j  
affiliate 联号；联营公司；附属公司 EpSVHD:*  
affiliated company 附属公司；联号；联营公司 S~0 mY} m  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ta`=c0  
affordability 负担能力 ,2q LiE>  
African Development Bank [AfDB] 非洲开发银行 )%Z<9k  
after-acquired property 事后取得的财产 o
7<pI8\  
after-hours dealing 市后交易 A+w51Q  
after-tax profit 税后盈利；税后利润；税后溢利 !:t}8  
agency agreement 代理协议 />c F  
agency expenses 代理机构的开支 8X!^ 2B}J  
agency fee 代理费 'hfQ4EN  
Agency Law 《代理法》 ]f#ZU{A'mt  
agent 代理人；承销人 -8;U1^#  
agent of company 公司代理人 "f/lm 2<  
agent's fee 代理人费；经纪费 Ic/D!J{Y  
aggregate 总计；总数；总体数字 d]6.$"\"p  
aggregate amount 总款额；总额 ax0RtqtR&  
aggregate assets and liabilities 总体资产与负债 :pj#t$:!  
aggregate at constant price 按固定价格计算的总体数字 U">w3o|  
aggregate demand 总需求 z[Xs=S!]I  
aggregate gross position 总持仓量 E9TWLB5A)(  
aggregate limit 总限额 6,*hzyy}Qu  
aggregate of salaries tax 合计薪俸税 | YmQO#''  
aggregate performance 总体表现；总体业绩 <x@brXA  
aggregate supply 总体供应 fBBNP)  
aggregate surplus 总盈余 7.-Q9xv  
aggregate total 整体总额 f{MXH&d 1\  
aggregate value 总值；合计价值 'AU(WHf  
aggregated basis 合计基准 e2CjZ"C  
aggregated net chargeable income 合计应课税入息实额 :td6Mywl  
aggregation 合并计算；合计；总和 %
Ez=  
aggregation of incomes of husband and wife 夫妇入息合并计算 Q$Qs$  
aggregation of property 财产的总和 "_t2R &A  
agio 差价；贴水 IoWh&(+KdH  
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》 `wz@l:e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment kaf4GME]  
《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》 xU+
c?OLi  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <|9s{z  
《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》 `6;%HbP$W+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :"5'l>la  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
*-"DZ  
agreement for a settlement 授产协议 Wm\HZ9PN  
agreement for assignment 转让协议 unu%\f>^4  
agreement for sale 售卖协议；买卖协议 $}RBK'cr}  
agreement for sale and purchase 买卖协议 gBb+Q,  
agreement for the payment of interest 支付利息协议 3*C9;Q}  
agreement for the repayment of money 还款协议 sc dU  
agreement of reinsurance 再保险协议 XA75tU[#  
Agricultural Bank of China 中国农业银行 ]pr(hk  
air passenger departure tax 飞机乘客离境税 5<h7+ %?t9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `7$0
H]*6  
airport tax 机场税 ~x;1&\'k  
alcohol duty 酒精税 }qU(G3  
alienation 让与；让渡；转让 $'Z\'<k[  
alimony 生活费；赡养费 l?GN& u  
All Ordinaries Index [AOI] 所有普通股指数 7\I,;swo  
all risks 全险；综合险 /KGVMBifM  
All Sales Record for Stock Market 《股票市场成交报告》 I?c "\Fe  
Allied Capital Resources Limited 新联财务有限公司 kSj,Pl\NC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?EQ]f3
4  
allocation letter 拨款信件 EwDF
UK  
allocation of fund 分配款项；预留款项  V9\g?w  
allocation of profit 利润分配；溢利分配 Z9TmX A@  
allocation warrant 拨款令 9NXf~-V-  
allotment 分配；配股 |35"V3bs  
allotment notice 股份配售通知；配股通知 aoj6/  
allotment of shares 股份分配 | LdDL953  
allowable 可获宽免；免税的 zMlW)NB'  
allowable business loss 可扣除的营业亏损 -DD2
   
allowable expenses 可扣税的支出 /NRdBN  
allowance 免税额；津贴；备抵；准备金 L-Qc[L  
allowance for debts 债项的免税额 s/#L?[YH  
allowance for depreciation by wear and tear 耗损折旧免税额 Zn{,j0;  
allowance for funeral expenses 殡殓费的免税额 1KwUp0%&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iV<4#aBg  
allowance for repairs and outgoings 修葺及支出方面的免税额 1_$ybftS  
allowance to debtor 给债务人的津贴  _0^f  
alteration of capital 资本更改 %%`Q5I  
alternate trustee 候补受托人 :uwB)G  
amalgamation 合并 b#\i]2b:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W
$&{jr-p  
ambit of charges 征税范围；收费范围 #nG?}*#  
amended valuation 经修订的估值 a&oz<4oT  
American Commodities Exchange 美国商品交易所 klSzm
i4M  
American Express Bank Limited 美国运通银行 vzDoF0Ts*p  
American Stock Exchange 美国证券交易所 AA$+ayzx9{  
amortization 摊销 esE5#Yq4.k  
amount due from banks 存放银行同业的款项 2}:{}pw  
amount due from banks abroad 存放海外银行同业的款项 XIQfgrGZ  
amount due from holding companies 控股公司欠款 BPRhGG|9j
 
amount due from local banks 存放本港银行同业的款项 7;0$UYDU*  
amount due to banks 银行同业的存款 ,m ^q>  
amount due to banks abroad 海外银行同业的存款 .3Ex=aQcX  
amount due to holding companies 控股公司存款 ]6JI((  
amount due to local banks 本港银行同业的存款 JBzRL"|  
amount due to outport banks 外埠银行同业的存款 G-FeDP
  
amount for note issue 发行纸币的款额 5X"y46i,H  
amount of bond 担保契据的款额 O#[+= ^  
amount of consideration 代价款额 3%`asCW$  
amount of contribution 供款数额 +<qmVW^X  
amount of indebtedness 负债款额 P]V/<8o.53  
amount of principal of the loan 贷款本金额 YT:])[gVV  
amount of rates chargeable 应征差饷数额 q6E8^7RtS@  
amount of share capital 股本额 7bcl^~lY  
amount of sums assured 承保款额 PEA<H0  
amount of variation 变动幅度 2|a@,TW}-  
amount of vote 拨款数额 tR`'( *wh  
amount payable 应付款额 x@^Kd*fo  
amount receivable 应收款额 OJX* :Q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "h.-qQGU%  
analysis 分析 B,rpc\_  
ancillary risk 附属风险 !l2=J/LJj  
annual account 周年帐目；周年帐目报表；年度决算；年结 qU!xh)  
annual accounting date 年结日期 }~/u%vI@M5  
annual allowance 每年免税额；年积金；年度津贴；年津 Wk3R6 V  
annual balance 年度余额 MZ9{*y[z  
annual disposable income 每年可动用收入 N0U6N< w  
annual estimates 周年预算 T\}?  
annual fee 年费 t4HDt\}&k~  
annual general meeting 周年大会 Y;qA@|  
annual growth rate 年增率；每年增长率 C8^=7HEB  
annual long-term supplement 长期个案每年补助金 `{1`>5  
annual pensionable emolument 可供计算退休金的年薪 kl4u]MyL#  
annual report 年报 f~bZTf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <hG] f%  
annual return 周年报表；周年申报表；每年报税表格 #L,>)XkjS  
Annual Return Rules 《周年报表规则》 NR98I7  
annual review of consumer prices 每年消费物价回顾 vpTYfE  
annual roll-forward basis 逐年延展方式 ~Ey)9phZK  
annual salary 年薪 'dTJE--@  
annual statement 年度报表；年度决算表 fMg3  
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 f9`F~6$  
annuitant 年金受益人 t?bc$,S"\(  
annuity 年金 G'>?/l#  
annuity contract 年金合约 #~ikR.-+Eq  
annuity on human life 人寿年金 %~z/,[wk  
antecedent debt 先前的债项 BgPwIK x  
ante-dated cheque 倒填日期支票 'j6)5WL$  
anticipated expenditure 预期开支 mv%Zh1khn/  
anticipated net profit 预期纯利 'ju  
anticipated revenue 预期收入 e-@=QI^,  
anti-inflation measure 反通货膨胀措施 oXKH,r  
anti-inflationary stance 反通货膨胀立场 ZmT N  
apparent deficit 表面赤字 s]=bg+v?j  
apparent financial solvency 表面偿债能力 RDFOUqS  
apparent partner 表面合伙人 P1\:hh  
application for personal assessment 个人入息课税申请书 +Ndo$|XCy]  
application of fund 资金应用 ;{@jj0h;  
application to release as liquidator and to destruct the books of accounts and documents FPg5!O%  
申请免除清盘人职务及毁灭帐簿与文件 Z.!tp  
appointed actuary 委任精算师 ,ypD0Q   
appointed auditor 委任核数师；委任审计师 4VPJv>^  
appointed trustee 委任的受托人 Y$tgz)  
appointer 委任人 +A3Q$1F  
apportioned pro rata 按比例分摊 [xaglZ9HNo  
apportionment 分配；分摊 g)o?nAr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,B^NH7A:  
apportionment formula 分摊方程式 hU3z4|~+  
apportionment of estate duty 遗产税的分摊 K@0gBgN  
appraisal 估价；评估 G"_ 8`l  
appreciable growth 可观增长 P:`tL)W_  
appreciable impact 显着影响 e+_~a8 -|  
appreciable increase 可观增长 ^F}HWpF_  
appreciation 增值；升值 FNQR sNi  
appreciation against other currencies 相对其他货币升值 ~c;D@.e\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NTj:+z0  
appreciation tax 增值税 ,7wxVR%Ys  
appropriation 拨款；拨用；拨付 KN41kkN  
appropriation account 拨款帐目 aWtyY[=  
Appropriation Bill 拨款法案 @|7Ma/8v  
appropriation-in-aid system 补助拨款办法 -Odk'{nW  
approved assets 核准资产 gWqO5C~h  
approved basket stock 认可一篮子证券 fF~3"!1#\I  
approved budget 核准预算  'Dh+v3O  
approved charitable donation 认可慈善捐款 X?B9Z8  
approved charitable institution 认可慈善机构 NZj_7j|o9  
approved currency 核准货币；认可货币 ue YBD]3'  
approved estimates 核准预算 >'qkW$-95  
approved estimates of expenditure 核准开支预算 Dg:2*m_!j{  
approved overseas insurer 核准海外保险人 p_K``JE  
approved overseas trust company 核准海外信托公司 >_ )~
"Ra  
approved pooled investment fund 核准汇集投资基金 {e>E4(  
approved provident fund scheme 认可公积金计划 IV#kF}9$  
approved provision 核准拨款 KINKq`Sx  
approved redeemable share 核准可赎回股份 &HS6}  
approved regional stock 认可地区性证券 3n\eCdV-b<  
approved retirement scheme 认可退休金计划 e3|@H'~k  
approved subordinated loan 核准附属贷款 VaLx-RX  
arbitrage 套戥；套汇；套利 8Gw0;Uu8D  
arbitrageur 套戥者；套汇者 %`o3YR  
arbitrary amount 临时款项 k1EAmA l  
arrangement 措施；安排；协定 "CS{fyJ  
arrears 欠款 M*& tVG  
arrears of pay 欠付薪酬 S6J7^'h  
arrears of revenue 逾期未收税款；逾期未收的帐项 yUZ;keQ_Tw  
articles of association 组织章程；组织细则；组织章程细则 !A5UT-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $U{\T4  
ascertainment of profit 确定利润 5LPyPL L  
"Asia Clear" “亚洲结算系统” .:<-E%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !3E %u$-}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 gEejLyOag  
Asian Development Fund [ADF] 亚洲发展基金 a0s6G3J+9  
Asian dollar bond 亚洲美元债券 `2 vv8cg^  
Asian dollar market 亚洲美元市场 _A8x{[$  
Asian dollar rate 亚洲美元利率 wU
d6xR  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 EQ;,b4k?&g  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >:2Br(S  
asked price 沽盘；喊价；索价；卖方报价 R0 g
-  
assessable income 应评税入息 
'h?;i2[  
assessable loss 应评税亏损 p=tj>{  
assessable profit 应评税利润 W~TT`%[  
assessable value 应评税值 2J^jSgr50d  
assessed profit 估定利润 ;M<jQntqS{  
assessed value 经评估价值 p@/i e@DX  
assessment 评税；评定；估价；评税单 .x 1& 
  
assessment number 评税编号；估价编号 o0f{ePZ=  
assessment of additional tax 补加税评税 ` 0YI?$G1  
assessment of performance 业绩评估；实绩评价 FG?69b>  
Assessor 评税主任 RV*7?y%3  
asset price bubbles 资产价格泡沫 JZCRu_M>|  
asset-backed securities 具资产保证的证券 71nI`.Z  
assets accretion 资产增值 W6b5elH@  
assets and liabilities 资产与负债 {5ujKQOcR  
assets betterment statement 资产递增表；资产改进表 |"7^9(  
assets lending 实物放款；有抵押贷款 j'z}m+_?  
assets of the company passing on the death 死者去世时转移的公司资产 5CSihw/5  
assets pledged as security for liabilities 用作负债抵押的资产 -Qt>yzD3  
assets portfolio 资产投资组合 Z#n!=kTTm  
assets price 资产价格 }~Am{Er<l  
assets quality 资产质素 
8z?q4  
assets realization 资产变现 8veYs`  
assets refinancing arrangement 资产再集资安排 ?q&*|-%)_d  
assets securitization 资产证券化 E7XFt#P.  
assets situated outside Hong Kong 在香港以外地方的资产 :d&^//9  
assets stripping 削减资产；拆卖资产 ,]OL[m  
assets value 资产值 dy4! >zxF  
assignee 承让人 AWp{n  
assignment 转让；转让书；转让契 ;NyX9&@  
assignment of interest 权益转让 {V> >a  
assignment of letters patent and trade mark 专利证书及商标转让 rv(Qz|K@  
assignment of property 物业转让；物业转让书 /Dn,;@ZwAi  
assignment right 转让权 FfDe&/,/  
assignor 转让人 *AO^oBeY  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 jKOjw#N  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 y~&R(x~w  
associate member 附属会员 uP'x{Pr)  
associated body corporate 相联法人团体 *3S./C}  
associated company 相联公司；联属公司 l.DC20bs  
associated corporation 相联法团 7?@s.Sz|fV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I?).D?o  
公认会计师公会〔英国〕 C *\ =Q  
Association of Futures Exchange Brokers 香港期货经纪协会 Ab]`*h\U  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wKjL}1.k  
association of underwriters 承保人组织 {=(GY@yU/  
assumption of control 接管 p8%/T>hK  
assurance 担保；保险；转易；转易书 g;bfi{8s_  
assurance of interest 权益的转易 H.8f-c-4we  
at 19XX price 按一九ＸＸ年价格计算
JN{.-k4Ha  
at a discount 按赔价计算；按贴水价格计算；打折扣 g$++\%k&  
at a premium 按溢价计算；按升水价格计算 i+I%]  
at call 通知付款；按通知 LuM[*_8  
at constant market price 按固定市价计算 rek
89.p  
at constant price 按固定价格计算 3NEbCILF  
at cost 按成本计算 {Jv m *  
at current market price 按当时市价计算；按现时市价计算 BE54^U  
at current price 按当时价格计算；按现时价格计算 Cf-R?gn]  
at factor cost 按要素成本计算；按生产要素成本计算 {X=gjQ9  
at money-of-the-day price 按付款当日价格计算 T.1*32cX  
at or better 按指定或较佳价位〔买卖指令〕 gFJ. p  
at par 按面值计算；平价 aY^_+&&G  
at sight 见票即付 4g}eqW  
at the close 按收市盘 ;C1]gJZ,  
at the opening 按开市盘 *x^W`i   
attestation 见证；见证条款 HG(J+ocn   
at-the-money option 平价期权 7XE |5G  
attorney 受权人；受托代表人 &_q&TEi  
attornment 新拥有人承认书 '
USol<  
attributable profit 可归属利润 93zoJiLRf  
attributable share value 可归属股份价值 =WaZy>n}7  
Auckland Stock Exchange 奥克兰证券交易所 hpftVEB  
auction 拍卖 N:#"4e  
auctioneer 拍卖商 u$7od$&S  
audit 审计；核数 =.
@{uu;  
Audit Commission 审计署 Kh)SgJ3B
@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] R %QgOz3`  
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〕 P4{8pO]B  
audit review 帐目审查 l]BIFZ~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]!yuD/4A  
audited account 审计帐目；经审计的帐目 6 ufF34tA  
audited annual account 经审计的周年帐目 aP}kl[W  
audited balance sheet 经审计的资产负债表 f'hrS}e  
auditor 核数师；核数主任；审计师 }i32  
auditor's certificate 核数师证明书；审计师证明书 Pt/dH+r`%  
auditor's report 核数师报告；审计师报告 5ua`5Hb;  
Aussie bond 澳元债券 (#Vkk]
-p  
austerity budget 紧缩预算 :i
WW2fY  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PgNg1  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ae&470  
Australian Dollar [AUD] 澳元 l_K=7\N  
Australian Options Market 澳大利亚期权市场 ;\P\0pI50  
Australian Securities Commission 澳洲证券事务监察委员会 $wL zaZL|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >t-9yO1XQq  
Australian Stock Exchange 澳大利亚证券交易所 )aW;w|#n  
Austrian Schilling [ATS] 奥地利先令 wS*An
4%G  
authentication 认证；鉴证 t'msgC6=>u  
authority to purchase 委托购买证；委购书 WJefg  
authorization 认可；核准；授权；授权书 h J*2q"  
authorization by direction 指示授权 Lh0qB)>  
authorization by instruction 指令授权 X.u&4SH  
authorization by warrant 令状授权 `XAlzI  
authorization of unit trust 单位信托的认可 B}Q.Is5  
authorized agent 指定代理人 @dl{.
,J  
authorized capital 法定资本 +R
XKI{0Km  
authorized clerk 出市员 u:~2:3B  
authorized dealer 认可交易商 (vX+ Yw  
authorized financial institution 认可财务机构 R`? '|G]P  
authorized fund 认可基金 0 K T.@P  
authorized fund house 获授权的基金公司；认可基金公司 q;&\77i$  
authorized institution 认可机构 FerQA9K)x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 QnsD,
F; /  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 oPSucz&s  
authorized insurer 获授权保险人；获认可承保人 RR,gC"cTi  
authorized investment 特准投资项目 -+^E5  
authorized person 获授权人 zZrUS'8  
authorized representative 获授权代表 clE_a?  
authorized share capital 法定股本 A4Dj4n0  
automated quotation system 自动报价系统 Gqe?CM  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 11%<bmJ]Q3  
自动交易系统〔香港期货交易所有限公司〕 g_<^kg"  
automatic adjustment mechanism 自动调整机制 vM_UF{a$=  
automatic adjustment system 自动调整系统 LxWnPi ^  
Automatic Clearing House 自动票据交换所 $a^YJY^_  
automatic exchange rates accumulation system 自动化汇率累集系统 xcBV,[E{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :~K c"Pg  
automatic teller machine [ATM] 自动柜员机 8ZYF%  
autopay 自动转帐 T$ <l<.Qd  
available assets 可用资产 y|sU-O2}Dl  
available fiscal reserve 现存财政储备 U?vG?{A  
available profit 可用利润 T#ktC0W]h  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `zQ2i}Uju  
average 平均；平均数；海损 TQXp9juK  
average basic salary 平均基本薪金 W{pyU\  
average consumer expenditure 平均消费开支；一般消费开支 +;Yd<~!c Z  
average cost 平均成本 <g/Z(<{wor  
average cost of land production 增辟土地平均成本 y~,mIM$[@  
average daily turnover 平均每日成交额 6[r-8_  
average daily wage rate 平均每日工资率 x+?P/Ckg  
average expenditure pattern 平均开支模式 Mf7Z5  
average growth rate 平均增长率 ={HYwP;  
average net fixed assets 固定资产平均净值 2~yYwX  
average of relatives 相对价格平均数 R#D>m8&}3  
average price 平均价格 CC?L~/gPN  
average propensity to consume 平均消费倾向；一般消费倾向 _!vxX]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 R07 7eX  
average rate 平均率 O$<m(~[S  
average revenue 平均收入；平均收益 K9{]v=#I  
average stock 平均库存；平均存货 fk*$}f  
average yearly rent 平均年租 !bf8 r  
avoidance of double taxation 避免双重课税 qa>Z?/w  
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 28/At
 
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