一些有用的会计术语(也不知道发的地方对不对)A

A: 0Y_?
r$M  
A share Ａ股；甲类股份 'edd6yTd  
abatement of tax 减税；减扣免税额 R
pAqnDX)  
ABN AMRO Bank N.V. 荷兰银行 L|wD2iw  
above-the-line expenditure 线上项目支出；经常预算支出 -_bnGY%,  
above-the-line receipt 线上项目收入；经常预算收入 *f[nge&.  
ABSA Asia Limited 南非联合亚洲有限公司 G^`IfF-j  
absolute change 绝对数值变更 kPm{tc  
absolute expenditure 实际开支 ETw7/S${  
absolute guideline figure 绝对准则数字 hGPo{>xR  
absolute interest 绝对权益 J3F-Yl|  
absolute order of discharge 绝对破产解除令 i|]Kw9  
absolute profit margin 绝对利润幅度 aL9yNj
}2  
absolute value 实值；绝对值 /A8ua=Kn  
absolutely vested interest 绝对既得权益 (aAv7kB&  
absorbed cost 已吸收成本；已分摊成本 {{G`0i2KV  
absorption 吸收；分摊；合并 Uq:WW1=kh  
absorption rate 吸收率；摊配率；分摊率 )"W(0M]>  
ACB Finance Limited 亚洲商业财务有限公司 q`HuVilNH  
acceptable form of reciprocity 合理的互惠条件 
_(K)(&  
acceptable rate 适当利率；适当汇率 x}Y  
acceptance agreement 承兑协议 -VqZw&"  
acceptance for honour 参加承兑 tai=2,'  
acceptor 承兑人；接受人；受票人 dr|>P*  
acceptor for honour 参加承兑人 B}PT-S1l  
accident insurance 意外保险 "$-
>nC.  
Accident Insurance Association of Hong Kong 香港意外保险公会 3D"2yTM(  
accident insurance scheme 意外保险计划 u3"0K['3  
accident year basis 意外年度基准 ?s=O6D&   
accommodation 通融；贷款 Vq'\`$_  
accommodation bill 通融票据；空头票据 5r*5Co+  
accommodation party 汇票代发人 KW* 2'C&  
account balance 帐户余额；帐户结余 {`FkiB` i  
account book 帐簿 SXYH#p  
account collected in advance 预收款项 ne]P-50  
account current book 往来帐簿 c>_tV3TDA  
account of after-acquired property 事后取得的财产报告 >MuI-^3  
account of defaulter 拖欠帐目 9{D u)k  
account payable 应付帐款 ZA u=m  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 DqfWu*  
account receivable 应收帐款 \3
M<_73  
account receivable report 应收帐款报表 ,buSU~c_Q  
account statement 结单；帐单；会计财务报表 S(B$[
)(  
account title 帐户名称；会计科目 ~$I9%z7@  
accountant's report 会计师报告 WrA!'I  
Accountant's Report Rules 会计师报告规则 uwQ~4   
accounting and auditing procedure 会计与审计程序；会计与核数程序 PQl^jS  
Accounting Arrangements 《会计安排》 S}O>@%  
accounting basis 会计基础 [~3[Tu( C  
accounting by Official Receiver 破产管理署署长呈交的帐目 9j0Hvo%T  
Accounting Circular 《会计通告》 Zj+S"`P  
accounting class 会计类别 eP d  
accounting date 记帐日期；会计结算日期 (=2-*((&(A  
accounting for money 款项核算 W'|NYw_B  
Accounting Officer 会计主任 :]Nn(},  
accounting period 会计报告期；会计期 YXJreM5  
accounting policy 会计政策；会计方针 kPhdfF*Q  
accounting practice 会计惯例 jL }bGD  
accounting principle 会计准则 <EhOIN7@*D  
accounting record 会计记录 Dq [f  
accounting report 会计报告 wbIgZ]o!/;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N('=qp9  
Accounting Society of China 中国会计学会 [>2iz  
accounting statement 会计报表 s6q6)RD"  
accounting system 会计制度；会计系统 '|I8byiK  
accounting transaction 会计事项；帐务交易 xRX2u_f$<  
accounting treatment 会计处理 Qm-I=Rh+  
accounting year 会计年度 jW,b"[  
accretion 增值；添加 / [s TN.MG  
accrual 应计项目；应累算数目 YFJw<5&  
accrual basis 应计制；权责发生制 oZD+AF$R  
accrual basis accounting 应计制会计；权责发生制会计  hT
Ewp.  
accrue 应累算；应计 pZ_zyI#wx_  
accrued benefit 应累算利益 >>cb0fH
5  
accrued charges 应计费用 i\zVP.c])*  
accrued cumulative preference share dividend 应累算的累积优先股股息 *1H8 &  
accrued expenses 应累算费用 ^n|yfvR  
accrued interest payable 应付利息；应计未付利息 3X;k c>  
accrued interest receivable 应收利息；应计未收利息 w#XD4kwQG  
accrued right 累算权益 "{;E+-/ aL  
accruing profit 应累算的利润 wtl3Ex,DO  
accumulated fiscal reserve 累积财政储备 `rLcJcW  
accumulated profit 累积利润；滚存溢利 %O69A$Q[m  
accumulated reserve 累积储备 8l1s]Kqr  
accumulation of surplus income 累积收益盈余 1fK]A*{p  
acquired assets 既得资产 :*=fGwIWS  
acquisition 收购；购置；取得 `!udU,|N  
acquisition cost 购置成本 @A5'vf|2;.  
acquisition expenses 购置费用 _VUG!?_D$5  
acquisition of 100% interest 收购全部股权 ){nOM$W  
acquisition of control 取得控制权 U<YcUmX  
acquisition of fixed assets 购置固定资产 tx*L8'jlN  
acquisition of shell “买壳” mn].8F  
acquisition price 收购价 o2 ;  
act of God 天灾 9-W3}4'e  
acting partner 执事合伙人 R_4eME2LB  
active market 买卖活跃的市场；交投畅旺的市场；旺市 O .ESI  
active partner 积极参与的合伙人 %eE0a4^".  
active trading 交投活跃 Sl;[9l2  
actual circulation 实际流通 2 rFjYx8D!  
actual cost 实际成本 ] 6X;&=H  
actual expenditure 实际开支；实际支出 RoFOjCc>D.  
actual income 实际入息；实际收入；实际收益 tEN8S]X  
actual market 现货市场 0!
Vza?9  
actual price 现货价；实际价格 aw923wEi  
actual profit 实际利润 kl~)<,/@  
actual quotation 实盘；实际价位；实际报价 UkTq0-N;2  
actual year basis 按实际年度计算 Ke;eI+P[  
actuals 实货 @!Z1*a.  
actuarial investigation 精算调查 ,M.phRJ-`  
actuarial principle 精算原则 }Q?a6(4  
actuarial report 精算师报告 K1+4W=|  
Actuarial Society of Hong Kong 香港精算学会 Ob&m&2
s,  
actuarial valuation 精算师估值 KB"N',kG  
actuary 精算师 9Q.@RO$%C  
ad referendum agreement 暂定协议；有待覆核的协定 )n&6= Li  
ad valorem duty 从价税；按值征税 M!/!*,~  
ad valorem duty system 从价税制 2dyS_2u  
ad valorem fee 从价费 mDXG~*1  
ad valorem tariff 从价关税 j S4\;  
additional allowance 额外免税额 = yFOH~_  
additional amount for unexpired risk 未过期风险的额外款额 |iA8aHFU  
additional assessable profit 补加应评税利润 &7XsyDo6  
additional assessment 补加评税 Ei7Oi!1  
additional commitment 额外承担 FNw0x6,~R  
additional commitment vote 额外承担拨款 hh-a+] c0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |@1M'  
additional dependent parent allowance 供养父母额外免税额 5SMV3~*P  
additional provision 额外拨款 YNB7`:  
additional stamp duty 附加印花税 j"s7P%  
additional tax 补加税罚款；补加税款 h"y~!NWn  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 l$&dTI<#  
adjudged bankrupt 被裁定破产 Y3\EX  
adjudicated bankrupt 裁定破产人 s&4&\Aq}x#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *Fg)`M3g  
adjudication of bankruptcy 裁定破产；宣告破产 7w<e^H?  
adjudication of insolvency 裁定无力偿还债务 i5,yrPF  
adjusted actual 经调整的实数；调整后的实数 iYf)FPET  
adjusted current assets 经调整的流动资产；调整后的流动资产 8og8;#mnyr  
adjusted figure 经调整的数字；调整后的数额 q@^^jlHP  
adjusted liabilities 经调整的负债；调整后的负债 B'e@RhU;  
adjusted loss 经调整的亏损；调整后的亏损 9sN#l  
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 ;:,U]@  
adjusted profit 经调整的利润；调整后的利润 bt};Pn{3  
adjusted surplus 经调整的盈余额；调整后的盈余额 SsEpuEn  
adjusted value 经调整的价值；调整后的价值 ICEyz| C  
adjustment 调整；修订；理算〔保险〕 }BUm}.-{u,  
adjustment centre 调剂中心 RW<10:  
adjustment lag 调整过程的时间差距；调整时差 4?fpk9c{2  
adjustment mechanism 调整机制 %g~&$oZmq  
adjustment of loss 亏损调整 sU+8'&vBp  
adjustment process 调整过程；调整程序 0v,fY2$c  
adjustment range 调整幅度 ([dwZ6$/J  
administered exchange rate 受管制汇率 >V>`}TIH  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 AQ?;UDqU  
administration expenses 行政费用 nMJ(tQ  
administration fee 手续费；行政费 f5Hv![x  
administration in bankruptcy 破产管理 1bFGoLAEFl  
administration order 遗产管理令 ?iZM.$![  
administrator 管理人；遗产管理人 !rF
1Remw  
administrator of the estate 遗产管理人 '5b0 K1$"  
admission of debt 债项承认书 &lgzNC9g%  
admission of proof 接纳债权证明 ify48]  
advance 放贷款项；垫付款项；预支款项；预付款项 }[=)sb_  
advance account 暂支帐目；预付款帐户 8`wKq6
 
advance compensation 预付补偿金 WD_{bd)  
advance from shareholder 股东垫款 yEos$/*u-N  
advance pending reimbursement 预支以待日后付还 ZWni5uF-c  
advanced economy 先进经济体系 f62rm[  
advancement 预付；预付财产 % H<@Y$r  
advances warrant 垫款令 A0Q`Aqs  
advancing 贷出 DK?Z  
adverse balance 逆差 .^2.h  
adverse exchange 逆汇 ZXN`8!]&  
advertisement addressed to shareholders 在报章刊登的致股东通告 `-e9#diQe  
advice for collection 托收通知书 ^s#+`Y05/  
advice of drawing 提款通知书；汇票通知书 P3IBi_YyG1  
advice of payment 付款通知 kl[(!"p  
Advisory Committee [Securities and Futures Commission] | TG6-e_  
谘询委员会〔证券及期货事务监察委员会〕 Vc;g$Xr[  
Advisory Committee on Diversification 经济多元化谘询委员会 _^eiN'B  
affidavit 誓章；遗产申报誓章 -\USDi(  
affidavit of no receipt 述明无收款的誓章 w?zy/+N~  
affiliate 联号；联营公司；附属公司 Ke:WlDf  
affiliated company 附属公司；联号；联营公司 KLW>O_+   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +_kA&Q(t  
affordability 负担能力 6"o=`Sq  
African Development Bank [AfDB] 非洲开发银行 c&P/v
#U_  
after-acquired property 事后取得的财产 1V9AnzwX  
after-hours dealing 市后交易 E=CAWj\  
after-tax profit 税后盈利；税后利润；税后溢利 s)fahc(@E  
agency agreement 代理协议 Q@W!6]*\  
agency expenses 代理机构的开支 =)G]\W)m  
agency fee 代理费 Caz5q|Oo  
Agency Law 《代理法》 d#XgO5eyO  
agent 代理人；承销人 <.Pt%Kg^BS  
agent of company 公司代理人 (7N!Jvg9  
agent's fee 代理人费；经纪费 i=*H|)  
aggregate 总计；总数；总体数字 >tPf.xI|l  
aggregate amount 总款额；总额 "]uPke@  
aggregate assets and liabilities 总体资产与负债 1Jdx#K  
aggregate at constant price 按固定价格计算的总体数字 >kxRsiKV  
aggregate demand 总需求 U?d I  
aggregate gross position 总持仓量 _VRxI4q  
aggregate limit 总限额 *N4/M%1P  
aggregate of salaries tax 合计薪俸税 5|~nX8>  
aggregate performance 总体表现；总体业绩 6K )K%a,9  
aggregate supply 总体供应 B=;kC#Emtf  
aggregate surplus 总盈余 Dkb`_HI  
aggregate total 整体总额 XI|k,Ko<  
aggregate value 总值；合计价值 Rnoz[1y?0  
aggregated basis 合计基准 c~~4eia)  
aggregated net chargeable income 合计应课税入息实额 0e+#{k  
aggregation 合并计算；合计；总和 S~ Z<-@S  
aggregation of incomes of husband and wife 夫妇入息合并计算 )/vom6y*   
aggregation of property 财产的总和 !h4A7KBYG  
agio 差价；贴水 ,Jh#$mil  
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》 9l"=]7~%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7y3WV95Z\  
《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》 =.CiKV$E  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment BgD3P.;[  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 pW@W-k:u  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment l$pz:m]Id  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QuG"]
$  
agreement for a settlement 授产协议 /g.c(-#]  
agreement for assignment 转让协议
:.-z!  
agreement for sale 售卖协议；买卖协议 Y#Q!mbp  
agreement for sale and purchase 买卖协议 [OTn>/W'  
agreement for the payment of interest 支付利息协议 zwU[!i)  
agreement for the repayment of money 还款协议 W7'<Jom|?  
agreement of reinsurance 再保险协议 ']>9/r#  
Agricultural Bank of China 中国农业银行 ?}v/)hjp=?  
air passenger departure tax 飞机乘客离境税 99`w'Nlk  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {d*OJ/4  
airport tax 机场税 _Y;tD  
alcohol duty 酒精税 DO*  
alienation 让与；让渡；转让 1<1+nGO  
alimony 生活费；赡养费 GS=E6  
All Ordinaries Index [AOI] 所有普通股指数 x>B\2;  
all risks 全险；综合险 fz`)CWo:  
All Sales Record for Stock Market 《股票市场成交报告》 4ryG_p52l  
Allied Capital Resources Limited 新联财务有限公司 MJqWc6{ n  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2C}Yvfm4  
allocation letter 拨款信件 3~bB2APk  
allocation of fund 分配款项；预留款项 WA,D=)GP  
allocation of profit 利润分配；溢利分配 gSw4\R  
allocation warrant 拨款令 Ex zB{"  
allotment 分配；配股 qzJ<9H  
allotment notice 股份配售通知；配股通知 ZLxa|R7  
allotment of shares 股份分配 .MG83Si  
allowable 可获宽免；免税的 5 ,-8oEUL  
allowable business loss 可扣除的营业亏损 ]vB\yQE  
allowable expenses 可扣税的支出
/{`"X_.o  
allowance 免税额；津贴；备抵；准备金 k9OGnCW\  
allowance for debts 债项的免税额 l*z%Jw  
allowance for depreciation by wear and tear 耗损折旧免税额 Lo_+W1+  
allowance for funeral expenses 殡殓费的免税额 2/r8%Sq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !hZ: \&V  
allowance for repairs and outgoings 修葺及支出方面的免税额 ("t'XKP&N  
allowance to debtor 给债务人的津贴 a-E}3a  
alteration of capital 资本更改 X*@
tp,t  
alternate trustee 候补受托人 -*4*hHmb  
amalgamation 合并 {eI'0==  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~?Ky{jah:^  
ambit of charges 征税范围；收费范围 5 | ,b  
amended valuation 经修订的估值 YmaS,Q-  
American Commodities Exchange 美国商品交易所 O7 aLW  
American Express Bank Limited 美国运通银行 V=*^C+6s  
American Stock Exchange 美国证券交易所 5Y^"&h[/  
amortization 摊销 :K]7(y7>  
amount due from banks 存放银行同业的款项 h#O
9TB  
amount due from banks abroad 存放海外银行同业的款项 |xcI~ X7Q  
amount due from holding companies 控股公司欠款 El5}
f4sl  
amount due from local banks 存放本港银行同业的款项 K2yNIq_  
amount due to banks 银行同业的存款 ceE]^X;p  
amount due to banks abroad 海外银行同业的存款 c?HUW  
amount due to holding companies 控股公司存款 ^@AyC"K  
amount due to local banks 本港银行同业的存款 ^_|kEvk0  
amount due to outport banks 外埠银行同业的存款 y`buY+5l  
amount for note issue 发行纸币的款额 ]/1\.<uJId  
amount of bond 担保契据的款额 #l4T/`u'9!  
amount of consideration 代价款额 W6i{yneW  
amount of contribution 供款数额 Ch>F11kC  
amount of indebtedness 负债款额
wxo  
amount of principal of the loan 贷款本金额 |K Rt$t  
amount of rates chargeable 应征差饷数额 T2<%[AF0  
amount of share capital 股本额 :gU5CUm  
amount of sums assured 承保款额 ap}p?r  
amount of variation 变动幅度 nS%jnp#  
amount of vote 拨款数额 uB.kkkGZ M  
amount payable 应付款额 k*fU:q1  
amount receivable 应收款额 !`I@Rk]`c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &N/t%q  
analysis 分析 ?=M?v;8  
ancillary risk 附属风险 4)8VmCW  
annual account 周年帐目；周年帐目报表；年度决算；年结 A)sYde(  
annual accounting date 年结日期 (^ EuF]  
annual allowance 每年免税额；年积金；年度津贴；年津 I*
 C~w  
annual balance 年度余额 1Y'4 g3T  
annual disposable income 每年可动用收入 nPXP9wmh4x  
annual estimates 周年预算 A,DBq9Z+4R  
annual fee 年费 D1xGUz2r  
annual general meeting 周年大会 v>} +->f  
annual growth rate 年增率；每年增长率 b^d{$eoH?|  
annual long-term supplement 长期个案每年补助金 H"l4b4)N\  
annual pensionable emolument 可供计算退休金的年薪 rvd$4l^  
annual report 年报 WqNXE)'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %|(c?`2|  
annual return 周年报表；周年申报表；每年报税表格 WsV"`ij#  
Annual Return Rules 《周年报表规则》 (~^fx\
-S  
annual review of consumer prices 每年消费物价回顾 2uE<mjCt-r  
annual roll-forward basis 逐年延展方式 f(m,!  
annual salary 年薪 43AzNXWF8  
annual statement 年度报表；年度决算表 "g"a-{8  
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 ,sAAV%">
 
annuitant 年金受益人 Uv *Aa7M  
annuity 年金 nFEJO&1+  
annuity contract 年金合约 Z*co\ pW  
annuity on human life 人寿年金 11yXI[  
antecedent debt 先前的债项 ,O5X80'.g  
ante-dated cheque 倒填日期支票 yKV{V?h?  
anticipated expenditure 预期开支  '/.Dxib  
anticipated net profit 预期纯利 V+ ("kz*  
anticipated revenue 预期收入 ^_bG{du  
anti-inflation measure 反通货膨胀措施 `sCaGCp  
anti-inflationary stance 反通货膨胀立场 ,-y9P  
apparent deficit 表面赤字 XJ4f;U  
apparent financial solvency 表面偿债能力 g;63$_
<  
apparent partner 表面合伙人 T(7`$<TQ  
application for personal assessment 个人入息课税申请书 29RP$$gR  
application of fund 资金应用 xGwImF$r  
application to release as liquidator and to destruct the books of accounts and documents ;3cbXc@]  
申请免除清盘人职务及毁灭帐簿与文件 MJ)lZ!KZ  
appointed actuary 委任精算师 F$?Ab\#B  
appointed auditor 委任核数师；委任审计师 ljNwt  
appointed trustee 委任的受托人 QPx5`{nN  
appointer 委任人 %vJHr!x  
apportioned pro rata 按比例分摊 46A sD  
apportionment 分配；分摊 I
y9hBAg\y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 
|q77  
apportionment formula 分摊方程式 J;0;oXwJ<  
apportionment of estate duty 遗产税的分摊 !,[#,oy;  
appraisal 估价；评估 yXR1NYg  
appreciable growth 可观增长 :DN!1~ZtW  
appreciable impact 显着影响 <xy@%  
appreciable increase 可观增长 q`<:CfCt  
appreciation 增值；升值 P9cx&Hk9  
appreciation against other currencies 相对其他货币升值 2^WJ1: A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d+JK")$9C  
appreciation tax 增值税 l'+3 6  
appropriation 拨款；拨用；拨付 'cs(gc0  
appropriation account 拨款帐目 j?.F-a
r  
Appropriation Bill 拨款法案 EJkHPn  
appropriation-in-aid system 补助拨款办法 QO'Hyf t  
approved assets 核准资产 :X;G]B .  
approved basket stock 认可一篮子证券 4qOzjEQ
 
approved budget 核准预算 !wy _3a
 
approved charitable donation 认可慈善捐款 i<Vc~!pT  
approved charitable institution 认可慈善机构 m@2E ~m  
approved currency 核准货币；认可货币 t/iI!}  
approved estimates 核准预算
b&z#ZY  
approved estimates of expenditure 核准开支预算 6Xvpk1
  
approved overseas insurer 核准海外保险人 ]<f)Rf">:`  
approved overseas trust company 核准海外信托公司 a$My6Qa#  
approved pooled investment fund 核准汇集投资基金
FQ<-Wc  
approved provident fund scheme 认可公积金计划 7]h%?W!  
approved provision 核准拨款 ]ZY2\'  
approved redeemable share 核准可赎回股份 9jkz83/+<  
approved regional stock 认可地区性证券 9pp+<c  
approved retirement scheme 认可退休金计划 ;28d7e}  
approved subordinated loan 核准附属贷款 *r`=hNr  
arbitrage 套戥；套汇；套利 Hy.u6Jt*/  
arbitrageur 套戥者；套汇者 }e[ E  
arbitrary amount 临时款项 ?,vLRq.  
arrangement 措施；安排；协定 JmI%7bH@  
arrears 欠款 7Q .Su  
arrears of pay 欠付薪酬 !Z!)$3bB  
arrears of revenue 逾期未收税款；逾期未收的帐项 *d1BpR%  
articles of association 组织章程；组织细则；组织章程细则 kt6x"'"1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rQjk   
ascertainment of profit 确定利润 Dh I{&$O/  
"Asia Clear" “亚洲结算系统” .G8`Ut Z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .<hHK|HF  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |`T(:ZKXZ2  
Asian Development Fund [ADF] 亚洲发展基金 7>Z|K  
Asian dollar bond 亚洲美元债券
+Iyyk02V  
Asian dollar market 亚洲美元市场 r6DLShP-Ur  
Asian dollar rate 亚洲美元利率 j_8 YFz5  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 !vSI"$xd  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 B]rdgjz*  
asked price 沽盘；喊价；索价；卖方报价 s.2f'i+  
assessable income 应评税入息 2@|`Ugjptl  
assessable loss 应评税亏损 ]E
iM~n  
assessable profit 应评税利润 eHphM;C  
assessable value 应评税值 !7N:cx'Qy  
assessed profit 估定利润 11H`WOTQF  
assessed value 经评估价值 L<F8+a7i  
assessment 评税；评定；估价；评税单 E'AR.!  
assessment number 评税编号；估价编号 CsO!Y\'FY  
assessment of additional tax 补加税评税 P3zUaN\c  
assessment of performance 业绩评估；实绩评价 RM2Ik_IH[l  
Assessor 评税主任 ewMVUq*:  
asset price bubbles 资产价格泡沫 F]$ Nu  
asset-backed securities 具资产保证的证券 37U8<  
assets accretion 资产增值 ]>n{~4a  
assets and liabilities 资产与负债 (t4i&7-  
assets betterment statement 资产递增表；资产改进表 Oyl~j#h  
assets lending 实物放款；有抵押贷款 7H7 Xbi@  
assets of the company passing on the death 死者去世时转移的公司资产 6$`<Y?  
assets pledged as security for liabilities 用作负债抵押的资产 [EAOk=X  
assets portfolio 资产投资组合  0,Ds1
y^  
assets price 资产价格 bfxE}>  
assets quality 资产质素 5nG\J g7  
assets realization 资产变现 "Lp.*o  
assets refinancing arrangement 资产再集资安排 wLV,E,gM  
assets securitization 资产证券化 ng1E'c]0@  
assets situated outside Hong Kong 在香港以外地方的资产 k<9,Ypa  
assets stripping 削减资产；拆卖资产 "-4|HA  
assets value 资产值 _H
+]G"k/r  
assignee 承让人 V._-iw]v  
assignment 转让；转让书；转让契 i fsh(^N  
assignment of interest 权益转让 GkAd"<B  
assignment of letters patent and trade mark 专利证书及商标转让 *6s_7{
;  
assignment of property 物业转让；物业转让书 {*_Ln  
assignment right 转让权 AiqKf=  
assignor 转让人 LO`0^r  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 '}OdF*L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 X5)D[aE6  
associate member 附属会员 529;_|  
associated body corporate 相联法人团体 K; #FU  
associated company 相联公司；联属公司 m<gdyY  
associated corporation 相联法团 }+,Q&]>~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1c$pz:$vX  
公认会计师公会〔英国〕 j=0kxvp  
Association of Futures Exchange Brokers 香港期货经纪协会 l)u%`Hcn  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |IAx!Z-P  
association of underwriters 承保人组织 ndSu-8?L  
assumption of control 接管 E>fY,*0  
assurance 担保；保险；转易；转易书 nW=6nCyvo  
assurance of interest 权益的转易 x;mw?B[  
at 19XX price 按一九ＸＸ年价格计算 9{pT)(Wnb  
at a discount 按赔价计算；按贴水价格计算；打折扣 8lF9LZ8  
at a premium 按溢价计算；按升水价格计算 YD4I2'E  
at call 通知付款；按通知 $Itmm/M  
at constant market price 按固定市价计算 "*lx9bvV_  
at constant price 按固定价格计算 ZU\$x<,  
at cost 按成本计算 JsY,Q,D q  
at current market price 按当时市价计算；按现时市价计算 Ws2q/[\oz  
at current price 按当时价格计算；按现时价格计算 v^9eTeFO  
at factor cost 按要素成本计算；按生产要素成本计算 7[Us.V@  
at money-of-the-day price 按付款当日价格计算 6i/unwe!`)  
at or better 按指定或较佳价位〔买卖指令〕 t>[QW`EeP  
at par 按面值计算；平价 RXXHg  
at sight 见票即付 dDcQSshL  
at the close 按收市盘 &8VH m?h  
at the opening 按开市盘 !)M}(I}  
attestation 见证；见证条款 pMU\f  
at-the-money option 平价期权 KXWcg#zFY  
attorney 受权人；受托代表人 htB2?%S=T  
attornment 新拥有人承认书 {|9knP  
attributable profit 可归属利润 A}(xH`A  
attributable share value 可归属股份价值 @]Q4K%1^"  
Auckland Stock Exchange 奥克兰证券交易所 xU;SRB  
auction 拍卖 7gX32r$%V  
auctioneer 拍卖商 l$u52e!7  
audit 审计；核数 '/GB8L  
Audit Commission 审计署 +w0Wg.4V  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ana[>wSZO@  
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〕 -@AhJY.  
audit review 帐目审查 `^#Rwn#  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o[;P@F  
audited account 审计帐目；经审计的帐目 r\m{;Z#LJm  
audited annual account 经审计的周年帐目 ,2AulX1  
audited balance sheet 经审计的资产负债表 Lg\3DzM  
auditor 核数师；核数主任；审计师 w
1<pQ[A  
auditor's certificate 核数师证明书；审计师证明书 P2'c{],3V  
auditor's report 核数师报告；审计师报告 L=(-BYS  
Aussie bond 澳元债券 MR
 "f)  
austerity budget 紧缩预算 l0&Fm:))k  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {aE[h[=r  
Australia All Ordinaries Index 澳洲所有普通股票指数 u6C_*i{2  
Australian Dollar [AUD] 澳元 fw%p_Cm  
Australian Options Market 澳大利亚期权市场 fRNj *bIV  
Australian Securities Commission 澳洲证券事务监察委员会 BB}WfA  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 @3n!5XM{EE  
Australian Stock Exchange 澳大利亚证券交易所 nOC\ =<Nsg  
Austrian Schilling [ATS] 奥地利先令 V lZ+x)E  
authentication 认证；鉴证 B7Ket8<J  
authority to purchase 委托购买证；委购书 5bb#{?2i  
authorization 认可；核准；授权；授权书 EWJB/iED  
authorization by direction 指示授权 *twGIX
 
authorization by instruction 指令授权 <MEm+8e/s6  
authorization by warrant 令状授权 P$'PB*5d|  
authorization of unit trust 单位信托的认可 TTG=7x:3  
authorized agent 指定代理人 F-kjv\  
authorized capital 法定资本 mx
qZj8VuH  
authorized clerk 出市员 ]Zb9F[  
authorized dealer 认可交易商 O+!4KNN.-  
authorized financial institution 认可财务机构 WrP+n  
authorized fund 认可基金 Rd8mn'A  
authorized fund house 获授权的基金公司；认可基金公司 %LnLB  
authorized institution 认可机构 >V.?XZ nt  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 33%hZ`/>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b GSj?t9/  
authorized insurer 获授权保险人；获认可承保人 wPI!i K@Ro  
authorized investment 特准投资项目 :r{-:   
authorized person 获授权人 zd$'8/Cq  
authorized representative 获授权代表 8 n[(\f:  
authorized share capital 法定股本 Qi\]='C  
automated quotation system 自动报价系统 g_4%M0&AX  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] x)80:A}  
自动交易系统〔香港期货交易所有限公司〕 "1|geO|  
automatic adjustment mechanism 自动调整机制 j&ti "|2\  
automatic adjustment system 自动调整系统 )pI( <  
Automatic Clearing House 自动票据交换所 G=qlE?j`j  
automatic exchange rates accumulation system 自动化汇率累集系统 / 0$!.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 '&Ur(axs  
automatic teller machine [ATM] 自动柜员机 (bm> )U=  
autopay 自动转帐 Dp['U
  
available assets 可用资产 Pjq'c+4.yL  
available fiscal reserve 现存财政储备  LcLHX  
available profit 可用利润 xkf2;  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N-N]BS6  
average 平均；平均数；海损 p#c41_?'e  
average basic salary 平均基本薪金 YUSrZ9Yg  
average consumer expenditure 平均消费开支；一般消费开支 <=CABWO.  
average cost 平均成本 i:Y5aZc/Ds  
average cost of land production 增辟土地平均成本 t7-r YY(  
average daily turnover 平均每日成交额 ~_BjcY  
average daily wage rate 平均每日工资率 ?uCL[  
average expenditure pattern 平均开支模式 fFEB#l!oUb  
average growth rate 平均增长率 [cDkmRV  
average net fixed assets 固定资产平均净值 o0AT&<K  
average of relatives 相对价格平均数 +M.BMS2A<l  
average price 平均价格 86LE )z  
average propensity to consume 平均消费倾向；一般消费倾向 5XT^K)'  
average propensity to save 平均储蓄倾向；一般储蓄倾向 z81dm  
average rate 平均率 ~F@p}u8TV  
average revenue 平均收入；平均收益 $,Q]GIC  
average stock 平均库存；平均存货 )fo0YpE^|  
average yearly rent 平均年租 HH6n3c!:mm  
avoidance of double taxation 避免双重课税 E$_zBD%  
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 F<h+d917  
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