一些有用的会计术语(也不知道发的地方对不对)A

A: u!K1K3T6k  
A share Ａ股；甲类股份 1sHjM%  
abatement of tax 减税；减扣免税额 8s)b[Z5  
ABN AMRO Bank N.V. 荷兰银行 ]CzK{-
W  
above-the-line expenditure 线上项目支出；经常预算支出 u#Ig!7iUu  
above-the-line receipt 线上项目收入；经常预算收入 W0f^!}f(  
ABSA Asia Limited 南非联合亚洲有限公司 PLk
S-B  
absolute change 绝对数值变更 i47LX;}  
absolute expenditure 实际开支 <MbhBIejr  
absolute guideline figure 绝对准则数字 i% 1UUI(W  
absolute interest 绝对权益 ^sf,mM~D  
absolute order of discharge 绝对破产解除令 !5}}mf  
absolute profit margin 绝对利润幅度 M{L- V  
absolute value 实值；绝对值 s`$}xukT  
absolutely vested interest 绝对既得权益 *6?mZ*GYY  
absorbed cost 已吸收成本；已分摊成本 i"<W6  
absorption 吸收；分摊；合并 (\F9_y,6*\  
absorption rate 吸收率；摊配率；分摊率 qx k
i  
ACB Finance Limited 亚洲商业财务有限公司 Cx2# 0$  
acceptable form of reciprocity 合理的互惠条件 b$b;^nly  
acceptable rate 适当利率；适当汇率 bA)nWWSg=  
acceptance agreement 承兑协议 J1G}l5N  
acceptance for honour 参加承兑 e{E\YEc  
acceptor 承兑人；接受人；受票人 2fTuIS<yr  
acceptor for honour 参加承兑人 osXEzr(  
accident insurance 意外保险 Vkg0C*L_  
Accident Insurance Association of Hong Kong 香港意外保险公会 X]=eC6M}:V  
accident insurance scheme 意外保险计划 @:?[R&`  
accident year basis 意外年度基准 d^=)n-!T  
accommodation 通融；贷款 tu}!:5xi  
accommodation bill 通融票据；空头票据 }i8y/CA  
accommodation party 汇票代发人 #^L&H oo6  
account balance 帐户余额；帐户结余 r]!#v{#.  
account book 帐簿 k;^$Pd?t  
account collected in advance 预收款项 Uoe{,4T  
account current book 往来帐簿 p-iFe\+  
account of after-acquired property 事后取得的财产报告 _{jC?rzb  
account of defaulter 拖欠帐目 F1.Xk1y%  
account payable 应付帐款 \ivxi<SR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'V?FeWp  
account receivable 应收帐款 9qftMDLZJ\  
account receivable report 应收帐款报表 F%6wdM W  
account statement 结单；帐单；会计财务报表 Mc,|C)  
account title 帐户名称；会计科目 O.+J%],  
accountant's report 会计师报告 y$%oR6K7-  
Accountant's Report Rules 会计师报告规则 7Y8~")f  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <YW)8J  
Accounting Arrangements 《会计安排》 Z{B  e  
accounting basis 会计基础 W4
o8]&A  
accounting by Official Receiver 破产管理署署长呈交的帐目 r.eK;  
Accounting Circular 《会计通告》 dcY(1p)  
accounting class 会计类别 gkd4)\9  
accounting date 记帐日期；会计结算日期 `^[k8Z(  
accounting for money 款项核算 oJ4HvrUO  
Accounting Officer 会计主任 tY;<S}[@7w  
accounting period 会计报告期；会计期 0I.KHIBk  
accounting policy 会计政策；会计方针 %j\&}>P4$  
accounting practice 会计惯例 ui>jJ(  
accounting principle 会计准则 Kzrd<h]`)  
accounting record 会计记录 )7 Mss/2T  
accounting report 会计报告  g!}]FQBb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r,JQR)l0@V  
Accounting Society of China 中国会计学会 /Z6lnm7wJ  
accounting statement 会计报表 B/;>v  
accounting system 会计制度；会计系统 *V kaFQZ$,  
accounting transaction 会计事项；帐务交易 M*0^<e~]F  
accounting treatment 会计处理 q? ">  
accounting year 会计年度 bh@CtnO  
accretion 增值；添加 9I/l+IS"X  
accrual 应计项目；应累算数目 PRU&y/zZmG  
accrual basis 应计制；权责发生制 (?Mn_FNE|  
accrual basis accounting 应计制会计；权责发生制会计 1L*[!QT4  
accrue 应累算；应计 b WNa6x  
accrued benefit 应累算利益 Sh(ys*y>  
accrued charges 应计费用 }>6e-]MHfR  
accrued cumulative preference share dividend 应累算的累积优先股股息 He=C\"  
accrued expenses 应累算费用 J:Fq ip  
accrued interest payable 应付利息；应计未付利息 qGA|.I9,  
accrued interest receivable 应收利息；应计未收利息 f5*qlQJFz\  
accrued right 累算权益 ZR\N~.  
accruing profit 应累算的利润 C7dq=(p&  
accumulated fiscal reserve 累积财政储备 Q#3}AO  
accumulated profit 累积利润；滚存溢利 @4y?XL(n  
accumulated reserve 累积储备 ,cNe-K
Jk  
accumulation of surplus income 累积收益盈余 NVx>^5QV  
acquired assets 既得资产 {N}az"T4f  
acquisition 收购；购置；取得 7n#-3#_mG  
acquisition cost 购置成本 b#?sx"z  
acquisition expenses 购置费用 ``CM7|)>`  
acquisition of 100% interest 收购全部股权 7"'RE95  
acquisition of control 取得控制权 ~-k,$J?7  
acquisition of fixed assets 购置固定资产 #//xOL3J  
acquisition of shell “买壳” ]R""L<K%HF  
acquisition price 收购价 P*!`AWn  
act of God 天灾 JH\:9B+:L  
acting partner 执事合伙人 Hl}lxK,]  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :f[ w  
active partner 积极参与的合伙人 ,y]-z8J  
active trading 交投活跃 v)Y)tu>  
actual circulation 实际流通 K@7%i|H  
actual cost 实际成本 U*~-\jN1pb  
actual expenditure 实际开支；实际支出 , @jtD*c)  
actual income 实际入息；实际收入；实际收益 DujVV(+I  
actual market 现货市场 LG:k}z/T  
actual price 现货价；实际价格 R:f!ywj%  
actual profit 实际利润 <XLaJ;j  
actual quotation 实盘；实际价位；实际报价 d0)]^4HT|y  
actual year basis 按实际年度计算 ?+.mP]d_  
actuals 实货 #A5X,-4G  
actuarial investigation 精算调查 UE^o}Eyg  
actuarial principle 精算原则 =Q<VU/  
actuarial report 精算师报告 aM $2lR])J  
Actuarial Society of Hong Kong 香港精算学会 ')v,<{  
actuarial valuation 精算师估值 H[hJUR+#  
actuary 精算师 %"v:x?d$$o  
ad referendum agreement 暂定协议；有待覆核的协定
Gl>\p  
ad valorem duty 从价税；按值征税 D`@a*YIq  
ad valorem duty system 从价税制 F{jxs/~  
ad valorem fee 从价费 J+t51B(a  
ad valorem tariff 从价关税 O(I^:_eH  
additional allowance 额外免税额 Xr K29a  
additional amount for unexpired risk 未过期风险的额外款额 ^<!R%"o-  
additional assessable profit 补加应评税利润 ULt5Zi  
additional assessment 补加评税 zH~P-MqC  
additional commitment 额外承担 MJiVFfYW  
additional commitment vote 额外承担拨款 3g4=as4w  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fJr EDj4(  
additional dependent parent allowance 供养父母额外免税额 Cdz?+hb  
additional provision 额外拨款 0 8)f  
additional stamp duty 附加印花税 \H .Cmm^I  
additional tax 补加税罚款；补加税款 [@9S-$Xa  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _{`Z?lt  
adjudged bankrupt 被裁定破产 >s5}pkAv|e  
adjudicated bankrupt 裁定破产人 =J1V?x=l@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 FXo.f<U  
adjudication of bankruptcy 裁定破产；宣告破产 z@VL?A(3  
adjudication of insolvency 裁定无力偿还债务 x[lIib
1s  
adjusted actual 经调整的实数；调整后的实数 _6fy'%J=U  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?w(hPUd!2  
adjusted figure 经调整的数字；调整后的数额 D\5+2 G  
adjusted liabilities 经调整的负债；调整后的负债 ^>an4UJt  
adjusted loss 经调整的亏损；调整后的亏损 }169]!R  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 RVAku  
adjusted profit 经调整的利润；调整后的利润 _b<;n|^  
adjusted surplus 经调整的盈余额；调整后的盈余额 Kyr
Z&E.`  
adjusted value 经调整的价值；调整后的价值 A@>/PB6n  
adjustment 调整；修订；理算〔保险〕 :lXY% [!6P  
adjustment centre 调剂中心 ~TH4='4W3  
adjustment lag 调整过程的时间差距；调整时差 MDytA0M  
adjustment mechanism 调整机制 iYBc4'X  
adjustment of loss 亏损调整 6qDt6uB  
adjustment process 调整过程；调整程序 02Vfg42  
adjustment range 调整幅度 a2.6S./  
administered exchange rate 受管制汇率 LC]0c)v#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /4(HVua  
administration expenses 行政费用 =!L}/Dl  
administration fee 手续费；行政费 }kt%dDU  
administration in bankruptcy 破产管理 P@@MQ[u?!.  
administration order 遗产管理令 *jhgCm  
administrator 管理人；遗产管理人 'nPI zK<v  
administrator of the estate 遗产管理人 =-Hhm($n  
admission of debt 债项承认书 .I~:j`K6  
admission of proof 接纳债权证明 WA2NjxYz  
advance 放贷款项；垫付款项；预支款项；预付款项 [q%`q`EG  
advance account 暂支帐目；预付款帐户 60|PVsmDm  
advance compensation 预付补偿金 .<?7c!ho  
advance from shareholder 股东垫款 ;@S'8  
advance pending reimbursement 预支以待日后付还 |9XoRGgXU  
advanced economy 先进经济体系 ]0T*#U/P  
advancement 预付；预付财产 YD[AgToo0  
advances warrant 垫款令 ]*=!lfrV  
advancing 贷出 KH
)-=IJ8  
adverse balance 逆差 ?ja%*0 R  
adverse exchange 逆汇 o*A, 6y  
advertisement addressed to shareholders 在报章刊登的致股东通告 U+'zz#0qN  
advice for collection 托收通知书 0
&)6mO  
advice of drawing 提款通知书；汇票通知书 Njg87tKB  
advice of payment 付款通知 K/B$1+O  
Advisory Committee [Securities and Futures Commission] [_%u5sc-y  
谘询委员会〔证券及期货事务监察委员会〕 X~&8^?  
Advisory Committee on Diversification 经济多元化谘询委员会 Vj4 h#NN$  
affidavit 誓章；遗产申报誓章 564L.^$@|  
affidavit of no receipt 述明无收款的誓章 />E ILPPb  
affiliate 联号；联营公司；附属公司 Y`8)`  
affiliated company 附属公司；联号；联营公司 - c>Vw&1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 m7i_Iv  
affordability 负担能力 wtSU43D  
African Development Bank [AfDB] 非洲开发银行 (<_kq;XtN0  
after-acquired property 事后取得的财产 ^f>c_[fR  
after-hours dealing 市后交易 ,gk'8]  
after-tax profit 税后盈利；税后利润；税后溢利 A5F(-  
agency agreement 代理协议 .WKJ37od  
agency expenses 代理机构的开支 9nVb$pfe#  
agency fee 代理费 /[lEZ['^  
Agency Law 《代理法》 %Qz<Lk">.  
agent 代理人；承销人 .aO6Y+Y  
agent of company 公司代理人 yKUxjb^b\  
agent's fee 代理人费；经纪费 4G:~|N.{p  
aggregate 总计；总数；总体数字 R"XycXn_$  
aggregate amount 总款额；总额 KWDH 35  
aggregate assets and liabilities 总体资产与负债 tJu:N'=Dy  
aggregate at constant price 按固定价格计算的总体数字 c

h%zu%;f  
aggregate demand 总需求 G9-ETj}  
aggregate gross position 总持仓量 S-mpob)  
aggregate limit 总限额 H.|I|XRG/  
aggregate of salaries tax 合计薪俸税 FVkl#Qy~  
aggregate performance 总体表现；总体业绩 5uG^`H@X  
aggregate supply 总体供应 NsYEBT7f  
aggregate surplus 总盈余 {Zv%DV4_$  
aggregate total 整体总额 <D:q4t  
aggregate value 总值；合计价值 !X: TieyVu  
aggregated basis 合计基准 SrNc  
aggregated net chargeable income 合计应课税入息实额 yCR8c,
'8  
aggregation 合并计算；合计；总和 VDOC>  
aggregation of incomes of husband and wife 夫妇入息合并计算 Cxq|N]E  
aggregation of property 财产的总和 tvf.K+  
agio 差价；贴水 wz3X;1l`c  
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》 Jc?zX8>Ae:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3mofp`e  
《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》 nygGI_[l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment HD#>K 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》 ;39a`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment zd2_k 9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0kCo0{+n  
agreement for a settlement 授产协议 TU)Pi.Aa  
agreement for assignment 转让协议 h/A\QW8Sd  
agreement for sale 售卖协议；买卖协议 b]?5r)GK  
agreement for sale and purchase 买卖协议 C3^3<  
agreement for the payment of interest 支付利息协议 } *)l  
agreement for the repayment of money 还款协议 &Y@),S9  
agreement of reinsurance 再保险协议 SVwxK/Fci  
Agricultural Bank of China 中国农业银行 u
SYI X  
air passenger departure tax 飞机乘客离境税 Y*pXbztP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V?*fl^f  
airport tax 机场税 v+xrnz  
alcohol duty 酒精税 $X;O
K  
alienation 让与；让渡；转让 vh&~Y].W Y  
alimony 生活费；赡养费 p@q20>^u  
All Ordinaries Index [AOI] 所有普通股指数 5N>flQ  
all risks 全险；综合险 1P*GIt2L  
All Sales Record for Stock Market 《股票市场成交报告》 4y}z+4  
Allied Capital Resources Limited 新联财务有限公司 LiFR7\z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 837:;<T  
allocation letter 拨款信件 @i'D)6sC  
allocation of fund 分配款项；预留款项 tk-)N+M.  
allocation of profit 利润分配；溢利分配 |1 qrU(  
allocation warrant 拨款令 !XjZt  
allotment 分配；配股 8IL5:7H8  
allotment notice 股份配售通知；配股通知 v -)<nox  
allotment of shares 股份分配 
:9L}jz  
allowable 可获宽免；免税的 #t1? *4.p  
allowable business loss 可扣除的营业亏损 jTqJ(M}L  
allowable expenses 可扣税的支出 EP;ts  
allowance 免税额；津贴；备抵；准备金 c{to9Lk.#  
allowance for debts 债项的免税额 ]U~{?K'g@j  
allowance for depreciation by wear and tear 耗损折旧免税额 e`][zx  
allowance for funeral expenses 殡殓费的免税额 Ff0V6j)ji  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K)x6F15r  
allowance for repairs and outgoings 修葺及支出方面的免税额 nm\f$K>Pg  
allowance to debtor 给债务人的津贴 q("l?'  
alteration of capital 资本更改 ueU"v'h\  
alternate trustee 候补受托人 f%_$RdU  
amalgamation 合并 [E<A/_z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +W1l9n*  
ambit of charges 征税范围；收费范围 dk1q9Tx  
amended valuation 经修订的估值 d< XY"Y%  
American Commodities Exchange 美国商品交易所 .$d:c61X  
American Express Bank Limited 美国运通银行 `0W"[BY  
American Stock Exchange 美国证券交易所 `lm'_~=`&  
amortization 摊销 ":T"Y;  
amount due from banks 存放银行同业的款项 MY\mo,#  
amount due from banks abroad 存放海外银行同业的款项 "Ltp]nCR  
amount due from holding companies 控股公司欠款 &<#1G u_  
amount due from local banks 存放本港银行同业的款项 ,0HID:&  
amount due to banks 银行同业的存款 ;W+1 H !  
amount due to banks abroad 海外银行同业的存款 :#sBNy  
amount due to holding companies 控股公司存款 kz1Z K  
amount due to local banks 本港银行同业的存款 qooTRqc#,  
amount due to outport banks 外埠银行同业的存款 7o+VhW<|5  
amount for note issue 发行纸币的款额 Z>w@3$\z  
amount of bond 担保契据的款额 
(?uK  
amount of consideration 代价款额 aH%tD!%,o  
amount of contribution 供款数额 Dz.kJ_"Ro  
amount of indebtedness 负债款额 8KP  
amount of principal of the loan 贷款本金额 uCW}q.@4  
amount of rates chargeable 应征差饷数额 0V8G9Gj  
amount of share capital 股本额 Q$'\_zV  
amount of sums assured 承保款额 ?vD<_5K;I  
amount of variation 变动幅度 JSh'iYJ.  
amount of vote 拨款数额 *S<I!7Q  
amount payable 应付款额 >~_>.R+{  
amount receivable 应收款额 { ~{D(k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V^D1:9i  
analysis 分析 #0*I|gfV  
ancillary risk 附属风险 n|=yw6aV'  
annual account 周年帐目；周年帐目报表；年度决算；年结 b!SIs*  
annual accounting date 年结日期 JKp@fQT *  
annual allowance 每年免税额；年积金；年度津贴；年津 ?JRfhJ:j  
annual balance 年度余额 4u|6^wu.I  
annual disposable income 每年可动用收入 biV|W@JM  
annual estimates 周年预算 #Sg/  
annual fee 年费 uGl
z|C  
annual general meeting 周年大会 M>RLS/r>d  
annual growth rate 年增率；每年增长率 23;\l   
annual long-term supplement 长期个案每年补助金 uY3$nlhP6  
annual pensionable emolument 可供计算退休金的年薪 1Ogtzf  
annual report 年报 h9c7P@29  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tx3p, X  
annual return 周年报表；周年申报表；每年报税表格 ;F,6]LH!  
Annual Return Rules 《周年报表规则》 A}pe>ja  
annual review of consumer prices 每年消费物价回顾 JZyEyN  
annual roll-forward basis 逐年延展方式 D 5Z7?Y  
annual salary 年薪 75Bn p9  
annual statement 年度报表；年度决算表 Oh`Pf;.z%  
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 z;YX2G/{  
annuitant 年金受益人 2j>C4Ck  
annuity 年金
zS?}3#g0u  
annuity contract 年金合约 |~D~#Nz  
annuity on human life 人寿年金 ]%Whtj.,x7  
antecedent debt 先前的债项 VJgf, 5 (N  
ante-dated cheque 倒填日期支票 ZZ0b!{qj3  
anticipated expenditure 预期开支 ~fgS"F^7n  
anticipated net profit 预期纯利 ,tBc%&.f  
anticipated revenue 预期收入 +x:VIi  
anti-inflation measure 反通货膨胀措施 k8.,id  
anti-inflationary stance 反通货膨胀立场 OnW,R3eg  
apparent deficit 表面赤字 5oD%~Fk l  
apparent financial solvency 表面偿债能力 P!~&Ei  
apparent partner 表面合伙人 [S`Fm>,  
application for personal assessment 个人入息课税申请书 h2]GV-  
application of fund 资金应用 ,n5 [Y)  
application to release as liquidator and to destruct the books of accounts and documents OHF:
E44k  
申请免除清盘人职务及毁灭帐簿与文件 ?0E-Lac=  
appointed actuary 委任精算师 "0"8Rp&V|  
appointed auditor 委任核数师；委任审计师 =6w(9O  
appointed trustee 委任的受托人 t9 id^  
appointer 委任人 W9SEYkg  
apportioned pro rata 按比例分摊 C%Op[H3  
apportionment 分配；分摊 <8Q?kj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !%C&hH\  
apportionment formula 分摊方程式 *UG=dl#F#  
apportionment of estate duty 遗产税的分摊 O >&,h^  
appraisal 估价；评估 n-lDE}K9%B  
appreciable growth 可观增长 $J:~jY/J  
appreciable impact 显着影响 !.={p8X-x  
appreciable increase 可观增长 CH h6Mnw  
appreciation 增值；升值 lFM'F[-?-  
appreciation against other currencies 相对其他货币升值 U &W}c^#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "l09Ae'V  
appreciation tax 增值税 w+ibY  
appropriation 拨款；拨用；拨付 YC~kq?  
appropriation account 拨款帐目 kmL~H1qd  
Appropriation Bill 拨款法案 +Mh9Jf  
appropriation-in-aid system 补助拨款办法 {[B`q  
approved assets 核准资产 iuq%Q\0@w  
approved basket stock 认可一篮子证券 Uefw  
approved budget 核准预算 obIYC  
approved charitable donation 认可慈善捐款 !}uev  
approved charitable institution 认可慈善机构 ;,_c1x/F  
approved currency 核准货币；认可货币 ?jBh=X\]:  
approved estimates 核准预算 ! XNTk]!  
approved estimates of expenditure 核准开支预算 9o5_QnGE  
approved overseas insurer 核准海外保险人 le`_  
approved overseas trust company 核准海外信托公司 gI~jf- w  
approved pooled investment fund 核准汇集投资基金 G9\@&=  
approved provident fund scheme 认可公积金计划 lhV'Q]s@6  
approved provision 核准拨款 W>7o ec  
approved redeemable share 核准可赎回股份 )/<\|mR  
approved regional stock 认可地区性证券 d5B96;3  
approved retirement scheme 认可退休金计划 _9zydtw  
approved subordinated loan 核准附属贷款 _52BIrAO2  
arbitrage 套戥；套汇；套利 W%7m3/d  
arbitrageur 套戥者；套汇者 e_pyjaY!s  
arbitrary amount 临时款项 M}6? |ir  
arrangement 措施；安排；协定 B\!.o=<h  
arrears 欠款 HPR*:t
 
arrears of pay 欠付薪酬 jG3i )ALx  
arrears of revenue 逾期未收税款；逾期未收的帐项 x-{awP  
articles of association 组织章程；组织细则；组织章程细则 *[_>d.i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AU +2'  
ascertainment of profit 确定利润 s8N\cOd#i  
"Asia Clear" “亚洲结算系统” [P_1
a`b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @oL<Ioh  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 vl}uHdeP9  
Asian Development Fund [ADF] 亚洲发展基金 pn~$u  
Asian dollar bond 亚洲美元债券 \uV;UH7qe  
Asian dollar market 亚洲美元市场 FPPGf!Eq  
Asian dollar rate 亚洲美元利率 nMHs5'_y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $.@)4Nu!_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jlZW!$Iq  
asked price 沽盘；喊价；索价；卖方报价 Ot} E  
assessable income 应评税入息 sj@'C@oK  
assessable loss 应评税亏损 V<!E9/4rS  
assessable profit 应评税利润 /\9X0a2h|E  
assessable value 应评税值 l;g8_uyjv7  
assessed profit 估定利润 aTy&"  
assessed value 经评估价值 f&ym'S  
assessment 评税；评定；估价；评税单 !>+Na~eN  
assessment number 评税编号；估价编号 4RqOg1  
assessment of additional tax 补加税评税 DNaU mz  
assessment of performance 业绩评估；实绩评价 7L:$Amb_F  
Assessor 评税主任 ;-d :!*  
asset price bubbles 资产价格泡沫 Q4MTedj1H  
asset-backed securities 具资产保证的证券 b1;80P/:D  
assets accretion 资产增值 ^4yFLqrC  
assets and liabilities 资产与负债 GZ];U]_  
assets betterment statement 资产递增表；资产改进表 daZY;_{"o  
assets lending 实物放款；有抵押贷款 ATU 2\Y  
assets of the company passing on the death 死者去世时转移的公司资产 =kvYE,,g_  
assets pledged as security for liabilities 用作负债抵押的资产 WVf>>E^1  
assets portfolio 资产投资组合 ~l@SGHx  
assets price 资产价格 f13%[RA9N  
assets quality 资产质素 U>^-Db
]  
assets realization 资产变现 'I_\ELb_  
assets refinancing arrangement 资产再集资安排 {^bs }($J  
assets securitization 资产证券化 +'x`rk
 
assets situated outside Hong Kong 在香港以外地方的资产 xla9:*pPn  
assets stripping 削减资产；拆卖资产 toEmIa~o6  
assets value 资产值 'qhA4W9  
assignee 承让人 }cE,&n  
assignment 转让；转让书；转让契 /tf}8d  
assignment of interest 权益转让 ,g$N  
assignment of letters patent and trade mark 专利证书及商标转让 ET`;TfqM  
assignment of property 物业转让；物业转让书 xXu/CGzG  
assignment right 转让权 '@iS5Fni  
assignor 转让人 ~J6c1jG  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 dt 4_x1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xF_ Y7rw1w  
associate member 附属会员 -)aBS3  
associated body corporate 相联法人团体 dHnId2@#  
associated company 相联公司；联属公司 Ov)rsi
 
associated corporation 相联法团 A|YqBl  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vF;%#P  
公认会计师公会〔英国〕 !_cT_ WHty  
Association of Futures Exchange Brokers 香港期货经纪协会 mIZ#uW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 13Ee"r  
association of underwriters 承保人组织 o=2y`Eq  
assumption of control 接管 !G#3jh:kiY  
assurance 担保；保险；转易；转易书 J+LFzl07q  
assurance of interest 权益的转易 ]v 6u
  
at 19XX price 按一九ＸＸ年价格计算 % j7lLSusX  
at a discount 按赔价计算；按贴水价格计算；打折扣 r 8,6qP[  
at a premium 按溢价计算；按升水价格计算 @`?"#^jT  
at call 通知付款；按通知 lYeot8  
at constant market price 按固定市价计算 X.g")Bt7  
at constant price 按固定价格计算 quU%9m \S`  
at cost 按成本计算 0@t/j<5o  
at current market price 按当时市价计算；按现时市价计算 3e:"tus~  
at current price 按当时价格计算；按现时价格计算 ?(!$vqS`f(  
at factor cost 按要素成本计算；按生产要素成本计算 ;{Y|n_  
at money-of-the-day price 按付款当日价格计算 UtiS?w6  
at or better 按指定或较佳价位〔买卖指令〕 :D?%!Q 0  
at par 按面值计算；平价 N.u)Mbe  
at sight 见票即付 Sj}@5 X6 C  
at the close 按收市盘 y^:g"|q  
at the opening 按开市盘 xk}YeNVj  
attestation 见证；见证条款  OXzJ%&h  
at-the-money option 平价期权 Ni GK|Z  
attorney 受权人；受托代表人 1z$;>+g<  
attornment 新拥有人承认书 >0SF79-RE  
attributable profit 可归属利润 w'.ny<Pe  
attributable share value 可归属股份价值 Vl?R?K=`~J  
Auckland Stock Exchange 奥克兰证券交易所 'j!7 O+7y  
auction 拍卖 6pQ#Zg()vp  
auctioneer 拍卖商 ^[8e|,U  
audit 审计；核数 ^owEB%  
Audit Commission 审计署 X{ZBS^M  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >GgX-SZ%  
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〕 r%$-F
2.p  
audit review 帐目审查 >)U 7$<&b  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 v/Z}|dT"  
audited account 审计帐目；经审计的帐目 ^C@uP9g  
audited annual account 经审计的周年帐目 Om{[ <tL  
audited balance sheet 经审计的资产负债表 >NW /0'/  
auditor 核数师；核数主任；审计师 p(~>u'c  
auditor's certificate 核数师证明书；审计师证明书 +8Zt<snG  
auditor's report 核数师报告；审计师报告 q=}Lm;r  
Aussie bond 澳元债券 j46fQ  
austerity budget 紧缩预算 c:51In|~{C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 GOa
](oD}  
Australia All Ordinaries Index 澳洲所有普通股票指数 2anx]QV4  
Australian Dollar [AUD] 澳元 V4 Pf?g  
Australian Options Market 澳大利亚期权市场 xK0VWi  
Australian Securities Commission 澳洲证券事务监察委员会 rFn;z}J2
 
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 gV!Eotq  
Australian Stock Exchange 澳大利亚证券交易所 mhp5}  
Austrian Schilling [ATS] 奥地利先令 kte Dh7  
authentication 认证；鉴证 l@<^V N@  
authority to purchase 委托购买证；委购书 E[6JHBE*r  
authorization 认可；核准；授权；授权书 /%rbXrR4w  
authorization by direction 指示授权 x"v5'EpL  
authorization by instruction 指令授权 i3*?fMxhu)  
authorization by warrant 令状授权 Wb!%_1dER  
authorization of unit trust 单位信托的认可 0;3;Rs  
authorized agent 指定代理人 T2}I,{U  
authorized capital 法定资本 }`Q'!_`  
authorized clerk 出市员 |RwD]2H  
authorized dealer 认可交易商 \%EZg  
authorized financial institution 认可财务机构 :4<+)r26  
authorized fund 认可基金 s>"=6gb  
authorized fund house 获授权的基金公司；认可基金公司 2sy{  
authorized institution 认可机构 ph30/*8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 l`gRw4/$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Cr4shdN34  
authorized insurer 获授权保险人；获认可承保人 {mw,U[C  
authorized investment 特准投资项目 H[<"DP  
authorized person 获授权人 @o44b!i  
authorized representative 获授权代表 r1-?mMSU&  
authorized share capital 法定股本 omECes)  
automated quotation system 自动报价系统 /pFg<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] -d%bc?  
自动交易系统〔香港期货交易所有限公司〕 H<%7aOwO2  
automatic adjustment mechanism 自动调整机制 0[T!}F^%e  
automatic adjustment system 自动调整系统 FD#?pVyPn^  
Automatic Clearing House 自动票据交换所 CTR|b}!  
automatic exchange rates accumulation system 自动化汇率累集系统 ?Hf^&yo  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 doP4N6
 
automatic teller machine [ATM] 自动柜员机 E`iT>+LG<  
autopay 自动转帐 ~0|~Fg  
available assets 可用资产 L`x:Y>C(  
available fiscal reserve 现存财政储备 _"a(vfl#  
available profit 可用利润 {+z+6i  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gO4J[_  
average 平均；平均数；海损 X+P& up06  
average basic salary 平均基本薪金 p4W->AVv$  
average consumer expenditure 平均消费开支；一般消费开支 OWB^24Z&3  
average cost 平均成本 *0l^/jqn:  
average cost of land production 增辟土地平均成本 ~{Tus.jk  
average daily turnover 平均每日成交额 0FjSa\ZH  
average daily wage rate 平均每日工资率 <3 AkF# C9  
average expenditure pattern 平均开支模式 idPkJf/  
average growth rate 平均增长率 i{T0[\4  
average net fixed assets 固定资产平均净值 /I$g.f/#  
average of relatives 相对价格平均数 F]z xx  
average price 平均价格 
-G;4['p  
average propensity to consume 平均消费倾向；一般消费倾向 6O$OM  
average propensity to save 平均储蓄倾向；一般储蓄倾向 MrLDe{^C2  
average rate 平均率 ]![ewO@  
average revenue 平均收入；平均收益 @a>+r1  
average stock 平均库存；平均存货 ECg/ge2  
average yearly rent 平均年租 N~\1yQT  
avoidance of double taxation 避免双重课税 9:fVHynr  
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 @5acTYQ  
7,j}]  
给你加分了