一些有用的会计术语(也不知道发的地方对不对)A

A: yRF %SWO  
A share Ａ股；甲类股份 ;:5Ahfo \  
abatement of tax 减税；减扣免税额 :t8?!9g  
ABN AMRO Bank N.V. 荷兰银行 zm7IkYF  
above-the-line expenditure 线上项目支出；经常预算支出 zF-R$_]av  
above-the-line receipt 线上项目收入；经常预算收入 Y)oF;ko:  
ABSA Asia Limited 南非联合亚洲有限公司 ^vA"3Ixb!  
absolute change 绝对数值变更 $
>csm  
absolute expenditure 实际开支 }> pNf  
absolute guideline figure 绝对准则数字  ^D.u   
absolute interest 绝对权益 ft"t  
absolute order of discharge 绝对破产解除令 Z\9DtvV
 
absolute profit margin 绝对利润幅度 gfY1:0  
absolute value 实值；绝对值 BhcTPQsW  
absolutely vested interest 绝对既得权益 PZjK6]N\  
absorbed cost 已吸收成本；已分摊成本 `1fNB1c  
absorption 吸收；分摊；合并 ZS\~GQbG  
absorption rate 吸收率；摊配率；分摊率 V^[B=|56  
ACB Finance Limited 亚洲商业财务有限公司 Q]v><  
acceptable form of reciprocity 合理的互惠条件 n |e=7?H8  
acceptable rate 适当利率；适当汇率 9J $"Qt5;6  
acceptance agreement 承兑协议 Q6lC:cB<  
acceptance for honour 参加承兑 aHR&6
zj4  
acceptor 承兑人；接受人；受票人 rOyKugHe  
acceptor for honour 参加承兑人 T}55ZpSC&  
accident insurance 意外保险 h.%)RW?  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^^FqN;  
accident insurance scheme 意外保险计划 I"5VkeIx  
accident year basis 意外年度基准 ZqK1|/\ rh  
accommodation 通融；贷款 6hX[5?}  
accommodation bill 通融票据；空头票据 -Y=o  
accommodation party 汇票代发人 {I:nza  
account balance 帐户余额；帐户结余 zlhHSyK  
account book 帐簿 nQ5N\RAZ  
account collected in advance 预收款项 z 7 s&7)a  
account current book 往来帐簿 J%mtlA  
account of after-acquired property 事后取得的财产报告 b\9MM  
account of defaulter 拖欠帐目 o NqIrYH'  
account payable 应付帐款 ]?3-;D.eG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J'H}e F`  
account receivable 应收帐款 n&N>$c,T27  
account receivable report 应收帐款报表 k`u.:C&  
account statement 结单；帐单；会计财务报表 ObyF~j}j  
account title 帐户名称；会计科目 ["65\GI?  
accountant's report 会计师报告 DbIn3/WNe  
Accountant's Report Rules 会计师报告规则 '] $mt  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5dXDL~/2p  
Accounting Arrangements 《会计安排》 OKO+(>AQ  
accounting basis 会计基础 |K,[[D<R  
accounting by Official Receiver 破产管理署署长呈交的帐目 .s8u?1b  
Accounting Circular 《会计通告》 &o]ic(74c?  
accounting class 会计类别 &s>E~M0+J  
accounting date 记帐日期；会计结算日期 j+6`nN7L  
accounting for money 款项核算 pHKGK7 S-  
Accounting Officer 会计主任 (S)jV0  
accounting period 会计报告期；会计期 (ibj~g?U,  
accounting policy 会计政策；会计方针 ]r\d 5  
accounting practice 会计惯例 Gjka %  
accounting principle 会计准则 ^2}p%j>  
accounting record 会计记录 4Y `=`{Q  
accounting report 会计报告 WLkfo6Nw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `vc?*"  
Accounting Society of China 中国会计学会 sb"h:i>O4  
accounting statement 会计报表 kmZ  U;Z  
accounting system 会计制度；会计系统 +F@ZVMp  
accounting transaction 会计事项；帐务交易 aP}30E*Y  
accounting treatment 会计处理 59X'-fg,  
accounting year 会计年度 Y0Bd[  
accretion 增值；添加 RJ0:O  
accrual 应计项目；应累算数目 f~-qjEWm  
accrual basis 应计制；权责发生制 .;,` bH0  
accrual basis accounting 应计制会计；权责发生制会计 g* DBW,  
accrue 应累算；应计 N`xXH  
accrued benefit 应累算利益 746['sf4c  
accrued charges 应计费用 1h,m  
accrued cumulative preference share dividend 应累算的累积优先股股息 t*dd/a  
accrued expenses 应累算费用 d:{#Dk#  
accrued interest payable 应付利息；应计未付利息 [+.P'6/[$R  
accrued interest receivable 应收利息；应计未收利息 }h=}!R'm   
accrued right 累算权益 c)B <
d#  
accruing profit 应累算的利润 9JBVG~m+  
accumulated fiscal reserve 累积财政储备 25wvB@0&  
accumulated profit 累积利润；滚存溢利 -?Kd[Ma  
accumulated reserve 累积储备 ;/s##7qf  
accumulation of surplus income 累积收益盈余 &wea]./B  
acquired assets 既得资产 Q35jJQ$<`  
acquisition 收购；购置；取得 #y>q)Ph  
acquisition cost 购置成本 $dkkgsw7
 
acquisition expenses 购置费用 jk9/EmV*r  
acquisition of 100% interest 收购全部股权 cOrFe;8-.  
acquisition of control 取得控制权 GX,)~Syw*  
acquisition of fixed assets 购置固定资产 v~`'!N8  
acquisition of shell “买壳” 3`U^sr:[%  
acquisition price 收购价 }]!?t~5*  
act of God 天灾 :vo#(  
acting partner 执事合伙人 *DS>#x@3*i  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8Luw<Q  
active partner 积极参与的合伙人 ,WgEl4  
active trading 交投活跃
qx2M"uFJ  
actual circulation 实际流通 R Y ";SfYb  
actual cost 实际成本 8;GuJP\  
actual expenditure 实际开支；实际支出 MG(qQ#;j/  
actual income 实际入息；实际收入；实际收益 j~C-T%kYa  
actual market 现货市场 Zy&?.d[z  
actual price 现货价；实际价格 8h'*[-]70u  
actual profit 实际利润 Q8?:L<
A  
actual quotation 实盘；实际价位；实际报价 dSPye z  
actual year basis 按实际年度计算 Uf\,U8UB  
actuals 实货 \@F~4,VT  
actuarial investigation 精算调查 |Q*OA  
actuarial principle 精算原则 HBiUp$(mB  
actuarial report 精算师报告 nz_1Fu>g|  
Actuarial Society of Hong Kong 香港精算学会 >(BAIjF E\  
actuarial valuation 精算师估值 :/~TV   
actuary 精算师 (!"&c* <  
ad referendum agreement 暂定协议；有待覆核的协定 IEeh9:Km  
ad valorem duty 从价税；按值征税 u1) #^?  
ad valorem duty system 从价税制 uB>OS1=  
ad valorem fee 从价费 6X[Mn2wYW  
ad valorem tariff 从价关税 c#<p44>U  
additional allowance 额外免税额 <&MY/vV  
additional amount for unexpired risk 未过期风险的额外款额 F*J@OY8i  
additional assessable profit 补加应评税利润 4B$|UG  
additional assessment 补加评税 D5$|vv1  
additional commitment 额外承担 'Fr"96C$  
additional commitment vote 额外承担拨款 h;JO"J@H  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zya2 O?s  
additional dependent parent allowance 供养父母额外免税额 -4LckY=]1  
additional provision 额外拨款 " gQJeMU  
additional stamp duty 附加印花税 :@]%n~x  
additional tax 补加税罚款；补加税款 45U!\mG  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ? uu,w  
adjudged bankrupt 被裁定破产 V8-*dE  
adjudicated bankrupt 裁定破产人 'wd&O03&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~Hb2-V  
adjudication of bankruptcy 裁定破产；宣告破产 t*(buAx  
adjudication of insolvency 裁定无力偿还债务 aM!%EaT  
adjusted actual 经调整的实数；调整后的实数 )m<CmYr2  
adjusted current assets 经调整的流动资产；调整后的流动资产 =)IV^6~b  
adjusted figure 经调整的数字；调整后的数额 DtglPo_(  
adjusted liabilities 经调整的负债；调整后的负债 -a`PW  
adjusted loss 经调整的亏损；调整后的亏损 &[qJ=HMm I  
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 tr@)zM GB  
adjusted profit 经调整的利润；调整后的利润 wHE1Jqpo  
adjusted surplus 经调整的盈余额；调整后的盈余额 TaNcnAY>9  
adjusted value 经调整的价值；调整后的价值 +Z1y1%a  
adjustment 调整；修订；理算〔保险〕 9*;OHoDh  
adjustment centre 调剂中心 <Oihwr@5<  
adjustment lag 调整过程的时间差距；调整时差 I'e`?H t  
adjustment mechanism 调整机制 %shCqS  
adjustment of loss 亏损调整 4o,G[Cf_  
adjustment process 调整过程；调整程序 vTq [Xe"  
adjustment range 调整幅度 Ux+UcBKm-  
administered exchange rate 受管制汇率 9`T2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qLa6c2o,  
administration expenses 行政费用 yP0XA=,Y  
administration fee 手续费；行政费 0+3{fD/  
administration in bankruptcy 破产管理 HJ0Rcw%  
administration order 遗产管理令 (Q F-=o  
administrator 管理人；遗产管理人 A#Ne07d  
administrator of the estate 遗产管理人 ?4H>1Wk
b  
admission of debt 债项承认书 JN>h:  
admission of proof 接纳债权证明 h)pYV>!d  
advance 放贷款项；垫付款项；预支款项；预付款项 jSdW?IH  
advance account 暂支帐目；预付款帐户 3F?_{A  
advance compensation 预付补偿金 !~fy".|x  
advance from shareholder 股东垫款 6YF<GF{  
advance pending reimbursement 预支以待日后付还 nl+8C}=u  
advanced economy 先进经济体系 ,KFF[z  
advancement 预付；预付财产 fX{Xw0  
advances warrant 垫款令 e_3($pj  
advancing 贷出 5KC Zg'h  
adverse balance 逆差 l dw!G/  
adverse exchange 逆汇 W,bu=2K6  
advertisement addressed to shareholders 在报章刊登的致股东通告 bTc^huP  
advice for collection 托收通知书 MwTouEGGgA  
advice of drawing 提款通知书；汇票通知书 .kp3<.  
advice of payment 付款通知 Kdr}7#c  
Advisory Committee [Securities and Futures Commission] IXC2w*'m  
谘询委员会〔证券及期货事务监察委员会〕 dLtmG:II  
Advisory Committee on Diversification 经济多元化谘询委员会 pz ~REsx  
affidavit 誓章；遗产申报誓章 Mt\.?V:  
affidavit of no receipt 述明无收款的誓章 vEC#W43l  
affiliate 联号；联营公司；附属公司 <8YIQA  
affiliated company 附属公司；联号；联营公司 !P@4dG  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 u]MQ(@HHF  
affordability 负担能力 Z}yd`7  
African Development Bank [AfDB] 非洲开发银行 St;@ZV  
after-acquired property 事后取得的财产 EFzPt?l  
after-hours dealing 市后交易 8)XAdAr  
after-tax profit 税后盈利；税后利润；税后溢利 6ac_AsFK  
agency agreement 代理协议 {ug*  
agency expenses 代理机构的开支 -7(,*1Tk  
agency fee 代理费 @j'GcN vs  
Agency Law 《代理法》 6!Uk c'r  
agent 代理人；承销人 1{.5X8y1x  
agent of company 公司代理人 i#:M2&twE  
agent's fee 代理人费；经纪费 J!d=aGY0-  
aggregate 总计；总数；总体数字 9T%b#~?3P  
aggregate amount 总款额；总额 NKMVp/66D  
aggregate assets and liabilities 总体资产与负债 d-'BT(@:  
aggregate at constant price 按固定价格计算的总体数字 r;@"s g  
aggregate demand 总需求 FE3uNfQs|  
aggregate gross position 总持仓量 EpB3s{B"  
aggregate limit 总限额 x<1t/o  
aggregate of salaries tax 合计薪俸税 yM# %UeZ\  
aggregate performance 总体表现；总体业绩 N ,nvAM  
aggregate supply 总体供应 6[\1Nzy>  
aggregate surplus 总盈余 \:9<d@?  
aggregate total 整体总额 VfkQc$/  
aggregate value 总值；合计价值 u-@;Q<v$  
aggregated basis 合计基准 u]sxX")
 
aggregated net chargeable income 合计应课税入息实额 c]A @'{7  
aggregation 合并计算；合计；总和 zvR;Tl6]  
aggregation of incomes of husband and wife 夫妇入息合并计算 iiv`ji  
aggregation of property 财产的总和 C@!bd+'  
agio 差价；贴水 m*vz   
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》 _71&".A  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Q=t_m(:0  
《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》 oQK,#>rv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (je`sV  
《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》 j9f[){m`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "GX k;Y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N14Q4v-*x  
agreement for a settlement 授产协议 FB2{qG3  
agreement for assignment 转让协议 Wn&9R j  
agreement for sale 售卖协议；买卖协议 ZwMd 22  
agreement for sale and purchase 买卖协议 3u/ Grs
F  
agreement for the payment of interest 支付利息协议 N*SUA4bnuM  
agreement for the repayment of money 还款协议 @`XbM7D 5  
agreement of reinsurance 再保险协议 EAV6qW\r5]  
Agricultural Bank of China 中国农业银行 +Ou<-EQV  
air passenger departure tax 飞机乘客离境税 g1I8_!}~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 p<c1$O*  
airport tax 机场税 &"d :+!4h  
alcohol duty 酒精税 vDC
bD#.6  
alienation 让与；让渡；转让 JfRqOEP4Y  
alimony 生活费；赡养费 ufo\p=pGG  
All Ordinaries Index [AOI] 所有普通股指数 A9y@v{tx
N  
all risks 全险；综合险 ]sJjV A  
All Sales Record for Stock Market 《股票市场成交报告》 Uj^Y\w-@Z  
Allied Capital Resources Limited 新联财务有限公司 j+[
oZfH  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5h6-aQU[  
allocation letter 拨款信件 T[kS;-x  
allocation of fund 分配款项；预留款项 &"DD&87N%  
allocation of profit 利润分配；溢利分配 &n]]OPo  
allocation warrant 拨款令 g=jB'h?  
allotment 分配；配股 '#lc?Y(pJ2  
allotment notice 股份配售通知；配股通知 pER[^LH_)  
allotment of shares 股份分配 M
UUhg  
allowable 可获宽免；免税的 ?N]G;%3/  
allowable business loss 可扣除的营业亏损 m O"Rq5  
allowable expenses 可扣税的支出 =yZ6$ hK  
allowance 免税额；津贴；备抵；准备金 y=zs6
HaS  
allowance for debts 债项的免税额 "qoJIwl#q  
allowance for depreciation by wear and tear 耗损折旧免税额 IwR=@Ne8  
allowance for funeral expenses 殡殓费的免税额 B$MHn?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UaBN
oD  
allowance for repairs and outgoings 修葺及支出方面的免税额 I].ddR
%  
allowance to debtor 给债务人的津贴 7>f)pfLM  
alteration of capital 资本更改 &/?OP)N,}  
alternate trustee 候补受托人 BiA^]h/|  
amalgamation 合并 ~!6 I.u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r{wf;5d(  
ambit of charges 征税范围；收费范围 `KUL4) g~  
amended valuation 经修订的估值 g ,yB^^%  
American Commodities Exchange 美国商品交易所 rges`&0  
American Express Bank Limited 美国运通银行 %'ea
W  
American Stock Exchange 美国证券交易所 /4$ c-k  
amortization 摊销 |Elz{i-  
amount due from banks 存放银行同业的款项 ^ #3,*(S  
amount due from banks abroad 存放海外银行同业的款项 * yGlX
[  
amount due from holding companies 控股公司欠款 WnhH]WY  
amount due from local banks 存放本港银行同业的款项 h<i.Z7F;tj  
amount due to banks 银行同业的存款 2=$ F*B>9  
amount due to banks abroad 海外银行同业的存款 \O)u' Bu  
amount due to holding companies 控股公司存款 2{S*$K[M  
amount due to local banks 本港银行同业的存款 f!G%$?]  
amount due to outport banks 外埠银行同业的存款 ;ZTh(_7  
amount for note issue 发行纸币的款额 XsX];I{E,  
amount of bond 担保契据的款额 'y7<!uo?  
amount of consideration 代价款额 S2?)Sb`  
amount of contribution 供款数额 ]W7&ZpF  
amount of indebtedness 负债款额 Si68_]:^  
amount of principal of the loan 贷款本金额 at(gem   
amount of rates chargeable 应征差饷数额 (I;lE*>  
amount of share capital 股本额 gB0Q0d3\G,  
amount of sums assured 承保款额 5uU{!JuSa  
amount of variation 变动幅度 E//*bmww  
amount of vote 拨款数额 USH>`3  
amount payable 应付款额 +1Pu29B0  
amount receivable 应收款额 orhzeOi\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0oo_m6ie&  
analysis 分析 =Ds&ArG  
ancillary risk 附属风险 ~zDFL15w  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;Bat--K7+  
annual accounting date 年结日期 [Vj|fy4  
annual allowance 每年免税额；年积金；年度津贴；年津 :<uCi\9(  
annual balance 年度余额 LG'1^
W{a  
annual disposable income 每年可动用收入 j6Au<P  
annual estimates 周年预算  /UtSZ(  
annual fee 年费 ]0g1P-&,U  
annual general meeting 周年大会 W3&~[DS@~  
annual growth rate 年增率；每年增长率 -l{ wB"  
annual long-term supplement 长期个案每年补助金 h([qq<Lzs  
annual pensionable emolument 可供计算退休金的年薪 \3whM6tK  
annual report 年报 0gr#<(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c[EG cY={  
annual return 周年报表；周年申报表；每年报税表格 h8P_/.+g|V  
Annual Return Rules 《周年报表规则》 'Me(qpsq  
annual review of consumer prices 每年消费物价回顾 8xHjdQr  
annual roll-forward basis 逐年延展方式 }R`}Ey|{  
annual salary 年薪 '8b=4mrbH  
annual statement 年度报表；年度决算表 _#w5hXcu  
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 a]
4|XJ_  
annuitant 年金受益人 j2jUrl  
annuity 年金 uKo4nXVtp  
annuity contract 年金合约 >Vb V<ak  
annuity on human life 人寿年金 ;(IAhWE?7  
antecedent debt 先前的债项 A&_v:z4y/  
ante-dated cheque 倒填日期支票 9\i^.2&  
anticipated expenditure 预期开支 9 'IDbe{  
anticipated net profit 预期纯利 H}lbF0`  
anticipated revenue 预期收入 aq8mD^j-&  
anti-inflation measure 反通货膨胀措施 t_Ul;HVPS  
anti-inflationary stance 反通货膨胀立场 +Q!Kj7EU/  
apparent deficit 表面赤字 (ewcj\l4*  
apparent financial solvency 表面偿债能力 aWb5w  
apparent partner 表面合伙人 /_r{7Gq.  
application for personal assessment 个人入息课税申请书 >k(AQW5?  
application of fund 资金应用 y|YhDO  
application to release as liquidator and to destruct the books of accounts and documents =GLMdhD]  
申请免除清盘人职务及毁灭帐簿与文件 %j?7O00@  
appointed actuary 委任精算师 >c.HH}O0W  
appointed auditor 委任核数师；委任审计师 6H:EBj54?  
appointed trustee 委任的受托人 {=_xze)  
appointer 委任人 YrTjHIn~w  
apportioned pro rata 按比例分摊 2hTH  
apportionment 分配；分摊 I#|ib  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PAu/iqCH  
apportionment formula 分摊方程式 QM'>
)!8  
apportionment of estate duty 遗产税的分摊 g")pvK[e  
appraisal 估价；评估 q,(hs]\@  
appreciable growth 可观增长 / !A&z4;D  
appreciable impact 显着影响 ^7C,GaDsn  
appreciable increase 可观增长 fwaM;YN_  
appreciation 增值；升值 x2+M0 }g  
appreciation against other currencies 相对其他货币升值 -ha[xM05  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M:w]g`LKl  
appreciation tax 增值税 u!cA_,  
appropriation 拨款；拨用；拨付 T\L LOx\  
appropriation account 拨款帐目 pfg>H  
Appropriation Bill 拨款法案 IeBb#Qedz  
appropriation-in-aid system 补助拨款办法 .T}S[`Yx5  
approved assets 核准资产 dNz!2mbO  
approved basket stock 认可一篮子证券 qFjnuQ,w  
approved budget 核准预算 92L{be;SY  
approved charitable donation 认可慈善捐款 \fL:Ie  
approved charitable institution 认可慈善机构 `Dv&.  
approved currency 核准货币；认可货币 n:YA4t7S  
approved estimates 核准预算 'w}/o+x@  
approved estimates of expenditure 核准开支预算 znd fIt^  
approved overseas insurer 核准海外保险人 @fSqGsSk  
approved overseas trust company 核准海外信托公司 ,YmTx  
approved pooled investment fund 核准汇集投资基金 [RHji47  
approved provident fund scheme 认可公积金计划 YCNpJGM  
approved provision 核准拨款 ,y/N^^\  
approved redeemable share 核准可赎回股份 JC4Z^/\.  
approved regional stock 认可地区性证券 }C&kzJBEF  
approved retirement scheme 认可退休金计划 +K[H!fD  
approved subordinated loan 核准附属贷款 j(\jYH>  
arbitrage 套戥；套汇；套利 N9cUlrD
O  
arbitrageur 套戥者；套汇者 ^v@& q  
arbitrary amount 临时款项 1PT0<C-  
arrangement 措施；安排；协定 kam\
dn04  
arrears 欠款 !,PoH  
arrears of pay 欠付薪酬 a5%IjgQ&z  
arrears of revenue 逾期未收税款；逾期未收的帐项 y?{YQ)fj  
articles of association 组织章程；组织细则；组织章程细则 PWs=0.Wj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R~(_m#6`:  
ascertainment of profit 确定利润 uJ/&!q<3  
"Asia Clear" “亚洲结算系统” Cg&cz]*q|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -44''w?z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 yy|F6Pq3`  
Asian Development Fund [ADF] 亚洲发展基金 AN-;*n<'  
Asian dollar bond 亚洲美元债券 @KC;"u'C  
Asian dollar market 亚洲美元市场 R8R,!3 N  
Asian dollar rate 亚洲美元利率 <4P"1#nHQ+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 u\|Ys  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0"$'1g^]7  
asked price 沽盘；喊价；索价；卖方报价 /<oBgFMoJ  
assessable income 应评税入息 )NS&1$  
assessable loss 应评税亏损 Xx
E>KeP  
assessable profit 应评税利润 n7K\\|X  
assessable value 应评税值 Tta+qjr  
assessed profit 估定利润 _M7NL^B&  
assessed value 经评估价值 wmG[*a_H  
assessment 评税；评定；估价；评税单 bn<}  
assessment number 评税编号；估价编号 Po8
2nKAh  
assessment of additional tax 补加税评税 5R7DD5c[  
assessment of performance 业绩评估；实绩评价 _ ?Z :m  
Assessor 评税主任 !RwOUCk  
asset price bubbles 资产价格泡沫 C8.MoFfhe  
asset-backed securities 具资产保证的证券 =qVD"Z]z  
assets accretion 资产增值 ?]u=5gqUU  
assets and liabilities 资产与负债 {H%1sI  
assets betterment statement 资产递增表；资产改进表 0CRk&_ht  
assets lending 实物放款；有抵押贷款 ~b.e9FhdA  
assets of the company passing on the death 死者去世时转移的公司资产 S4BU!  
assets pledged as security for liabilities 用作负债抵押的资产 Nb@zn0A(;  
assets portfolio 资产投资组合 %QrpFE5V5  
assets price 资产价格 au 5qbP  
assets quality 资产质素 ;p'Ej'E  
assets realization 资产变现 xBi``x2eY  
assets refinancing arrangement 资产再集资安排 ]pP [0S  
assets securitization 资产证券化 yjxv D  
assets situated outside Hong Kong 在香港以外地方的资产 Gfn?1Kt{  
assets stripping 削减资产；拆卖资产 ?_7^MP>  
assets value 资产值 itW~2#nJz  
assignee 承让人 seo.1.Da2  
assignment 转让；转让书；转让契 }~`l!ApD  
assignment of interest 权益转让 j-j,0!T~b  
assignment of letters patent and trade mark 专利证书及商标转让 )YP9  
assignment of property 物业转让；物业转让书
Yn }Ivg  
assignment right 转让权 " tUF,G(<  
assignor 转让人 IF$*6 ,v.z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &%4*~;o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *(sFr E  
associate member 附属会员 w*"h#^1z  
associated body corporate 相联法人团体 1 ojy_  
associated company 相联公司；联属公司 T.p:`}Ma  
associated corporation 相联法团 <rpXhcR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \zPcnDB  
公认会计师公会〔英国〕 /{d
5$(Y"  
Association of Futures Exchange Brokers 香港期货经纪协会 ==pGRauq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 1#<KZN =$  
association of underwriters 承保人组织 VaRP+J}UA.  
assumption of control 接管 S 2SJFp  
assurance 担保；保险；转易；转易书 Y^@Nvt$<K  
assurance of interest 权益的转易 G(1y_t  
at 19XX price 按一九ＸＸ年价格计算 |SF5'\d'  
at a discount 按赔价计算；按贴水价格计算；打折扣 ]DO"2r  
at a premium 按溢价计算；按升水价格计算 sAz]8(Fi0  
at call 通知付款；按通知 ,HE +|y#  
at constant market price 按固定市价计算 5b^`M  
at constant price 按固定价格计算 _Q1[t9P"  
at cost 按成本计算 MKN],l N  
at current market price 按当时市价计算；按现时市价计算 9xm'0 '  
at current price 按当时价格计算；按现时价格计算 d2e4=/A%  
at factor cost 按要素成本计算；按生产要素成本计算 Zr.6J*&!  
at money-of-the-day price 按付款当日价格计算 )2jBhT  
at or better 按指定或较佳价位〔买卖指令〕 9c_h+XN?y  
at par 按面值计算；平价 vCh/%7+  
at sight 见票即付 lP:ll])p2  
at the close 按收市盘 Mli`[8@(  
at the opening 按开市盘 ry%Fs&V*>  
attestation 见证；见证条款 #n8jn#  
at-the-money option 平价期权 Wa|l
WIMK  
attorney 受权人；受托代表人 l@zr1g)  
attornment 新拥有人承认书 u:0M,Ye  
attributable profit 可归属利润 9G@ J#vsqr  
attributable share value 可归属股份价值 b];p/V# <  
Auckland Stock Exchange 奥克兰证券交易所 $M=W`E[g  
auction 拍卖 {)8!>K%G  
auctioneer 拍卖商 ]FLi^}ct  
audit 审计；核数 (NBq!;_2,x  
Audit Commission 审计署 ?yq1\G)]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .s!qf!{V`  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 f
udIUG.  
audit review 帐目审查 o@&dd NO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l6lyRJ  
audited account 审计帐目；经审计的帐目 hh<Es|v  
audited annual account 经审计的周年帐目
Tp7slKc0p  
audited balance sheet 经审计的资产负债表 41[1_p(  
auditor 核数师；核数主任；审计师 xrPC  
auditor's certificate 核数师证明书；审计师证明书 _v9P0W^.7  
auditor's report 核数师报告；审计师报告 /{9"O y7E  
Aussie bond 澳元债券 _a 40lcP  
austerity budget 紧缩预算 Z/S7ei@56  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 +$F_7Hx  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ux
yj\p  
Australian Dollar [AUD] 澳元 *=X$j~#X  
Australian Options Market 澳大利亚期权市场 i;XkH4E:)  
Australian Securities Commission 澳洲证券事务监察委员会 Do&/+Ssnu  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 PnKgUJoa0  
Australian Stock Exchange 澳大利亚证券交易所 _26<}&]b*  
Austrian Schilling [ATS] 奥地利先令 =R
<X!@  
authentication 认证；鉴证 /T_ G9zc  
authority to purchase 委托购买证；委购书 `IQ
76Xl  
authorization 认可；核准；授权；授权书 :sY pZX1  
authorization by direction 指示授权 XJ`!d\WL/!  
authorization by instruction 指令授权 > v~?Vd(  
authorization by warrant 令状授权 ][y~(&=T  
authorization of unit trust 单位信托的认可 ;x=kJ@  
authorized agent 指定代理人 TvzqJ=  
authorized capital 法定资本 1eZ759PoO  
authorized clerk 出市员 d}.*hgk  
authorized dealer 认可交易商 jxU z-U-  
authorized financial institution 认可财务机构 l?N|Gj;ZFZ  
authorized fund 认可基金 7jZ=+2  
authorized fund house 获授权的基金公司；认可基金公司 zNs8yMnFr  
authorized institution 认可机构 s]"NqwIPK  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -Pr1
r  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 MyyNYZ  
authorized insurer 获授权保险人；获认可承保人 .cV<(J 5o  
authorized investment 特准投资项目 5IPZ;
  
authorized person 获授权人 !Cpy )D(  
authorized representative 获授权代表 x
@ZxV*T^  
authorized share capital 法定股本 k
yFq  
automated quotation system 自动报价系统 R4V~+tnbG&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] vncak  
自动交易系统〔香港期货交易所有限公司〕 /@<&{_sybp  
automatic adjustment mechanism 自动调整机制 'w8k*@cQ  
automatic adjustment system 自动调整系统 U '#Xwax  
Automatic Clearing House 自动票据交换所 FKOTv2  
automatic exchange rates accumulation system 自动化汇率累集系统 n
Ycj6?
 
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 h}k/okG  
automatic teller machine [ATM] 自动柜员机 MeHlxI  
autopay 自动转帐 a&Stdh  
available assets 可用资产 $X9`~Sv _  
available fiscal reserve 现存财政储备 Wy[U
a#
Dd  
available profit 可用利润 )e$}sw{t  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 3:XF7T  
average 平均；平均数；海损 7ktSj}7W]  
average basic salary 平均基本薪金 W?n)I
Bj8  
average consumer expenditure 平均消费开支；一般消费开支 .@3  
average cost 平均成本 tf VK  
average cost of land production 增辟土地平均成本 JFyw,p&xB  
average daily turnover 平均每日成交额 {*Ag[HS0u  
average daily wage rate 平均每日工资率 G
d:TM]rJ  
average expenditure pattern 平均开支模式 H+oQ L(i|_  
average growth rate 平均增长率 t4R
I%m\  
average net fixed assets 固定资产平均净值 &.zG?e.  
average of relatives 相对价格平均数 't+ J7  
average price 平均价格 g/o@,
_  
average propensity to consume 平均消费倾向；一般消费倾向 `FjU2 O  
average propensity to save 平均储蓄倾向；一般储蓄倾向 J 8z|ua  
average rate 平均率 <]~FX25  
average revenue 平均收入；平均收益 [f^:V:){  
average stock 平均库存；平均存货 g9A8b(>F&@  
average yearly rent 平均年租 }, < dGmkx  
avoidance of double taxation 避免双重课税 @2LpI*]C  
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 ^~3u|u  
l@ amAusE  
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