一些有用的会计术语(也不知道发的地方对不对)A

A: vV*i)`IXe  
A share Ａ股；甲类股份 YLeh
Y  
abatement of tax 减税；减扣免税额 ,ocAB;K  
ABN AMRO Bank N.V. 荷兰银行 A40Q~X  
above-the-line expenditure 线上项目支出；经常预算支出 [Nv)37|W  
above-the-line receipt 线上项目收入；经常预算收入 YF68Ax]  
ABSA Asia Limited 南非联合亚洲有限公司 Ac8t>;=&  
absolute change 绝对数值变更 Mi:i1i cdn  
absolute expenditure 实际开支 v
18OUPPX  
absolute guideline figure 绝对准则数字 v!6IH  
absolute interest 绝对权益 F/w*[Xi Sh  
absolute order of discharge 绝对破产解除令 v/[*Pze,C  
absolute profit margin 绝对利润幅度 Kw87 0n<  
absolute value 实值；绝对值 Bh5z4  
absolutely vested interest 绝对既得权益 2f0qfF  
absorbed cost 已吸收成本；已分摊成本 HJ0Rcw%  
absorption 吸收；分摊；合并 (Q F-=o  
absorption rate 吸收率；摊配率；分摊率 A#Ne07d  
ACB Finance Limited 亚洲商业财务有限公司 ?4H>1Wk
b  
acceptable form of reciprocity 合理的互惠条件 JN>h:  
acceptable rate 适当利率；适当汇率 h)pYV>!d  
acceptance agreement 承兑协议 jSdW?IH  
acceptance for honour 参加承兑 3F?_{A  
acceptor 承兑人；接受人；受票人 !~fy".|x  
acceptor for honour 参加承兑人 6YF<GF{  
accident insurance 意外保险 n#"N"6s  
Accident Insurance Association of Hong Kong 香港意外保险公会 PsO>&Te2  
accident insurance scheme 意外保险计划 3e ?J#;  
accident year basis 意外年度基准 g66x;2Q  
accommodation 通融；贷款 EWK?vs  
accommodation bill 通融票据；空头票据 P\{}yd  
accommodation party 汇票代发人 8[L]w^  
account balance 帐户余额；帐户结余 q"Th\? }%  
account book 帐簿 6L,"gF<n  
account collected in advance 预收款项 s7"5NU-  
account current book 往来帐簿 s}g3*_
"  
account of after-acquired property 事后取得的财产报告 tf4clzSTa  
account of defaulter 拖欠帐目 O~4Q:#^c  
account payable 应付帐款 MoC@n+Q+@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ZYs?65.  
account receivable 应收帐款 80"oT'ZFh  
account receivable report 应收帐款报表 +Y"HbNz
 
account statement 结单；帐单；会计财务报表 +O!4~k^  
account title 帐户名称；会计科目 )(-aw,iK  
accountant's report 会计师报告 9"cyZO  
Accountant's Report Rules 会计师报告规则 vpz l{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 V@pUU~6R  
Accounting Arrangements 《会计安排》 Y{g[LG`U  
accounting basis 会计基础 o(eh.  
accounting by Official Receiver 破产管理署署长呈交的帐目 w-P;E!gTt  
Accounting Circular 《会计通告》 &}!AjA)  
accounting class 会计类别 EpB3s{B"  
accounting date 记帐日期；会计结算日期 }.r)  
accounting for money 款项核算 i0'g$  
Accounting Officer 会计主任 #Q$e%VJ(c1  
accounting period 会计报告期；会计期 L7n
W_  
accounting policy 会计政策；会计方针 NS){D7T  
accounting practice 会计惯例 52.%f+Oa  
accounting principle 会计准则 l`rO)7  
accounting record 会计记录 9v?rNJs  
accounting report 会计报告 =+w/t9I[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cf%aOHYI*  
Accounting Society of China 中国会计学会 8f>v[SQ"  
accounting statement 会计报表 DqA$%b yyE  
accounting system 会计制度；会计系统 'tJxADK  
accounting transaction 会计事项；帐务交易 \]
0+J  
accounting treatment 会计处理 FZtT2Z4&i  
accounting year 会计年度 +zZ]Txb(  
accretion 增值；添加 vQ8$C 3  
accrual 应计项目；应累算数目 =5
5V<VI  
accrual basis 应计制；权责发生制 qJ[wVNHh!  
accrual basis accounting 应计制会计；权责发生制会计 bKk7w#y  
accrue 应累算；应计 KN'twPFq  
accrued benefit 应累算利益 ]T._TZ"  
accrued charges 应计费用 ?I"FmJ;
 
accrued cumulative preference share dividend 应累算的累积优先股股息 i4lB]k  
accrued expenses 应累算费用 8@r>`c  
accrued interest payable 应付利息；应计未付利息 P5__[aTD  
accrued interest receivable 应收利息；应计未收利息 }c=YiH,o  
accrued right 累算权益
\-D[C+1(  
accruing profit 应累算的利润 {v*X}`.h  
accumulated fiscal reserve 累积财政储备 )}@Z*.HZL  
accumulated profit 累积利润；滚存溢利 O)c3Lm-w  
accumulated reserve 累积储备 Kl]l[!c7$  
accumulation of surplus income 累积收益盈余 y\R-=Am".  
acquired assets 既得资产 ~^>g<YR[  
acquisition 收购；购置；取得 .F3~eas  
acquisition cost 购置成本 Z/LYTo$Bz  
acquisition expenses 购置费用 +de5y]1H,|  
acquisition of 100% interest 收购全部股权 .J?RaH{i  
acquisition of control 取得控制权 rh T!8dTk  
acquisition of fixed assets 购置固定资产 ihD|e&  
acquisition of shell “买壳” \O)u' Bu  
acquisition price 收购价 4%7Oaf>9  
act of God 天灾 !,{-q)'D  
acting partner 执事合伙人 cd] X5)$h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QB*n [(?  
active partner 积极参与的合伙人 L#fSP  
active trading 交投活跃 H>wXQ5?W;  
actual circulation 实际流通 E//*bmww  
actual cost 实际成本 *_"lXcG.  
actual expenditure 实际开支；实际支出 4MRN{W6  
actual income 实际入息；实际收入；实际收益 !J(6E:,b#  
actual market 现货市场 :@S=0|:j  
actual price 现货价；实际价格 OT#foP  
actual profit 实际利润  /UtSZ(  
actual quotation 实盘；实际价位；实际报价 @'"7[k!y;  
actual year basis 按实际年度计算 le2 v"Y  
actuals 实货 c+jnQM'  
actuarial investigation 精算调查 |UN#utw{^Y  
actuarial principle 精算原则 p<&dy^mS  
actuarial report 精算师报告 Pz-=Eq  
Actuarial Society of Hong Kong 香港精算学会 BG+X8t8\  
actuarial valuation 精算师估值 hroRDD  
actuary 精算师 sNJ?Z"5k1h  
ad referendum agreement 暂定协议；有待覆核的协定 mWuhXY^Q  
ad valorem duty 从价税；按值征税 E#n:d9WA:  
ad valorem duty system 从价税制 kS_37-;  
ad valorem fee 从价费 ]CgZt'h{  
ad valorem tariff 从价关税 hcQv!!Q"k$  
additional allowance 额外免税额 `7'=~BP?X  
additional amount for unexpired risk 未过期风险的额外款额 q
GgdWDn`  
additional assessable profit 补加应评税利润 h|ja67VG  
additional assessment 补加评税 3A
e
l  
additional commitment 额外承担
%Z(lTvqG  
additional commitment vote 额外承担拨款 #M92=IH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 XNkQ0o0  
additional dependent parent allowance 供养父母额外免税额 osTin*T.  
additional provision 额外拨款 ~PCS_  
additional stamp duty 附加印花税 / !A&z4;D  
additional tax 补加税罚款；补加税款 fwaM;YN_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _2WIi/6K  
adjudged bankrupt 被裁定破产 RueL~$*6.~  
adjudicated bankrupt 裁定破产人 UFUm-~x`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5fK<DkB$>:  
adjudication of bankruptcy 裁定破产；宣告破产 Y+"Gx;F>  
adjudication of insolvency 裁定无力偿还债务 }fz;La:b  
adjusted actual 经调整的实数；调整后的实数 \fL:Ie  
adjusted current assets 经调整的流动资产；调整后的流动资产 dH0wVI<z  
adjusted figure 经调整的数字；调整后的数额 KT8]/T`U  
adjusted liabilities 经调整的负债；调整后的负债 C-ipxL"r  
adjusted loss 经调整的亏损；调整后的亏损 2graLJ?9Z  
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 H/O
v8|  
adjusted profit 经调整的利润；调整后的利润 +#ANc;2g  
adjusted surplus 经调整的盈余额；调整后的盈余额 $-f(.S  
adjusted value 经调整的价值；调整后的价值 }L|XZL_Jo#  
adjustment 调整；修订；理算〔保险〕 1 *$-.  
adjustment centre 调剂中心 WK6|e[iP  
adjustment lag 调整过程的时间差距；调整时差 G-sA)WOF  
adjustment mechanism 调整机制 !u|s|6{\  
adjustment of loss 亏损调整 X3rvM8  
adjustment process 调整过程；调整程序 5}2XnM2  
adjustment range 调整幅度 .R{P%r  
administered exchange rate 受管制汇率 I?i,21:5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 '} LAZQ"  
administration expenses 行政费用 > v ]-B"Y  
administration fee 手续费；行政费 \}mn"y  
administration in bankruptcy 破产管理 8p~G)J3U  
administration order 遗产管理令 q3R?8Mb  
administrator 管理人；遗产管理人 FBJ Lkg0  
administrator of the estate 遗产管理人 1\+d 5Q0  
admission of debt 债项承认书 p=8?hI/bim  
admission of proof 接纳债权证明 ~gvw6e*[  
advance 放贷款项；垫付款项；预支款项；预付款项 G=%SMl>[  
advance account 暂支帐目；预付款帐户 '; Z!(r  
advance compensation 预付补偿金 .m\'|%  
advance from shareholder 股东垫款 "+:IA|1wD  
advance pending reimbursement 预支以待日后付还 2s:$4]K D  
advanced economy 先进经济体系 h ?%]uFJC  
advancement 预付；预付财产 lVQy {`Ns  
advances warrant 垫款令 RP4P"m(
 
advancing 贷出 4
Fpu68y  
adverse balance 逆差 o2M4?}TpIV  
adverse exchange 逆汇 ZJ|'$=lR  
advertisement addressed to shareholders 在报章刊登的致股东通告 AjA.="3  
advice for collection 托收通知书 ",qJG]_ <  
advice of drawing 提款通知书；汇票通知书 "FT(U{^7d  
advice of payment 付款通知 :Pf2oQ  
Advisory Committee [Securities and Futures Commission] Zm!5X9^!  
谘询委员会〔证券及期货事务监察委员会〕 ==pGRauq  
Advisory Committee on Diversification 经济多元化谘询委员会 h\i>4^]X.  
affidavit 誓章；遗产申报誓章 L H`z '7&/  
affidavit of no receipt 述明无收款的誓章 s5'So@L8  
affiliate 联号；联营公司；附属公司 bR}{xHe  
affiliated company 附属公司；联号；联营公司 0*Is#73rjY  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,HE +|y#  
affordability 负担能力 }\Mmp+<  
African Development Bank [AfDB] 非洲开发银行 J<'I.KZ\z  
after-acquired property 事后取得的财产 CsND:m  
after-hours dealing 市后交易 {g(
-C&  
after-tax profit 税后盈利；税后利润；税后溢利 \E<t'\>@X  
agency agreement 代理协议 ry%Fs&V*>  
agency expenses 代理机构的开支 =whYo?cE(  
agency fee 代理费 D~s TQfWr  
Agency Law 《代理法》 q|+`ihut  
agent 代理人；承销人 (\M&Q-xZ  
agent of company 公司代理人 ~Z#jIG<?g  
agent's fee 代理人费；经纪费 .\X;VWTI  
aggregate 总计；总数；总体数字 eBW=bK~[VP  
aggregate amount 总款额；总额 w_hGWpm  
aggregate assets and liabilities 总体资产与负债 xiW;Y{kZ  
aggregate at constant price 按固定价格计算的总体数字 .oNs8._:  
aggregate demand 总需求 (yx9ox@rL  
aggregate gross position 总持仓量 XeT{y]lkd  
aggregate limit 总限额 |4@su"OA  
aggregate of salaries tax 合计薪俸税 ,{br6*E
 
aggregate performance 总体表现；总体业绩 ![,W?  
aggregate supply 总体供应 C<.Ny,U  
aggregate surplus 总盈余  :nHa-N3  
aggregate total 整体总额 e5 ?;{H  
aggregate value 总值；合计价值 J~jR`2+r  
aggregated basis 合计基准 7:D@6<J?  
aggregated net chargeable income 合计应课税入息实额 x(Us O}  
aggregation 合并计算；合计；总和 G-)Q*p{i|  
aggregation of incomes of husband and wife 夫妇入息合并计算 =V@5W[bV  
aggregation of property 财产的总和 mXH\z  
agio 差价；贴水 ;=FSpZ@  
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》 B7fV_-p:G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment tC,R^${#  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 fgW>U*.ar  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X7*i-v@  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Whd2mKwiO  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment uq>\pO&P  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  6tPgFa#N  
agreement for a settlement 授产协议 ,p,$(V  
agreement for assignment 转让协议 z|o7k;raH  
agreement for sale 售卖协议；买卖协议 #]iSh(|8  
agreement for sale and purchase 买卖协议 $X9`~Sv _  
agreement for the payment of interest 支付利息协议 Wy[U
a#
Dd  
agreement for the repayment of money 还款协议 IwfJDJJ  
agreement of reinsurance 再保险协议 PE IUKlX  
Agricultural Bank of China 中国农业银行 6i6m*=h  
air passenger departure tax 飞机乘客离境税 W_%
p'8,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 g8JO/s5xV  
airport tax 机场税 3q!hY  
alcohol duty 酒精税 fq@r6\TI  
alienation 让与；让渡；转让 YTc X4cC  
alimony 生活费；赡养费 a,GOS:?O5  
All Ordinaries Index [AOI] 所有普通股指数 %[<@$qP  
all risks 全险；综合险 R|jt mI?  
All Sales Record for Stock Market 《股票市场成交报告》 U.fLuKt  
Allied Capital Resources Limited 新联财务有限公司 HinPO  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Z#O )0ou  
allocation letter 拨款信件 1%v!8$  
allocation of fund 分配款项；预留款项 "~1{|lj|)  
allocation of profit 利润分配；溢利分配 \F$Vm'f_  
allocation warrant 拨款令 4=G)j+RCH  
allotment 分配；配股 Z
%Kkh2-uh  
allotment notice 股份配售通知；配股通知 X=8CZq4  
allotment of shares 股份分配 Xjy5
Yj  
allowable 可获宽免；免税的 fEdp^oVg  
allowable business loss 可扣除的营业亏损 Bb,l.w  
allowable expenses 可扣税的支出 s?fO)7ly  
allowance 免税额；津贴；备抵；准备金 0tL#-47  
allowance for debts 债项的免税额 f: j9ze  
allowance for depreciation by wear and tear 耗损折旧免税额 V0rS^SAF  
allowance for funeral expenses 殡殓费的免税额 o9<)rUy  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 GOKca%DT=  
allowance for repairs and outgoings 修葺及支出方面的免税额 pR3@loFQ`o  
allowance to debtor 给债务人的津贴 qG]G0|f  
alteration of capital 资本更改 n(}W[bZ4  
alternate trustee 候补受托人 DOsQVdH  
amalgamation 合并 agbG)t0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H%peE9
>$  
ambit of charges 征税范围；收费范围 lYF~CNvE  
amended valuation 经修订的估值 O`;e^PhN  
American Commodities Exchange 美国商品交易所 !08\w
@  
American Express Bank Limited 美国运通银行 !`A]
YcQ  
American Stock Exchange 美国证券交易所
G~VukW<e  
amortization 摊销 ?2q;`Nb  
amount due from banks 存放银行同业的款项 }akF=/M  
amount due from banks abroad 存放海外银行同业的款项 xJ);P.  
amount due from holding companies 控股公司欠款 @VzD>?)  
amount due from local banks 存放本港银行同业的款项 Knjg`f  
amount due to banks 银行同业的存款 DjMhI_Yu  
amount due to banks abroad 海外银行同业的存款 V-7A80!5  
amount due to holding companies 控股公司存款 fz[-pJ5[  
amount due to local banks 本港银行同业的存款 )B!64'|M  
amount due to outport banks 外埠银行同业的存款 f4[Bj{F  
amount for note issue 发行纸币的款额 dsUt[z1w5  
amount of bond 担保契据的款额 Edp%z"J;C  
amount of consideration 代价款额
xoYaL  
amount of contribution 供款数额 3G.-JLhs  
amount of indebtedness 负债款额 evLZ<|  
amount of principal of the loan 贷款本金额 wn&5Ul9Elb  
amount of rates chargeable 应征差饷数额 67{3/(`x  
amount of share capital 股本额 '",+2=JJ  
amount of sums assured 承保款额 pR,eus;8  
amount of variation 变动幅度 .szc
-r{  
amount of vote 拨款数额 6+iZJgwAy  
amount payable 应付款额 %n!7'XF'[  
amount receivable 应收款额 l2S1?*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )Bb:?!EuEH  
analysis 分析 ;+Mee^E>!  
ancillary risk 附属风险 :W6R]y  
annual account 周年帐目；周年帐目报表；年度决算；年结 OngUZMgdb  
annual accounting date 年结日期
}R\;htmc;  
annual allowance 每年免税额；年积金；年度津贴；年津 VmbfwHRWb  
annual balance 年度余额 +p\+15  
annual disposable income 每年可动用收入 lI&5.,2MP  
annual estimates 周年预算 OV+|j  
annual fee 年费 \:pd+8  
annual general meeting 周年大会 _enS_R  
annual growth rate 年增率；每年增长率 X[;-SXq  
annual long-term supplement 长期个案每年补助金 r1R\cor  
annual pensionable emolument 可供计算退休金的年薪 [izP1A$r#Q  
annual report 年报 c_Fz?R+f?K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )N}
.n2Y8W  
annual return 周年报表；周年申报表；每年报税表格 l2ww3)Z  
Annual Return Rules 《周年报表规则》 "NOll:5"(  
annual review of consumer prices 每年消费物价回顾 .Z#8,<+  
annual roll-forward basis 逐年延展方式 -S
6^D/(;  
annual salary 年薪 rIRkXO)  
annual statement 年度报表；年度决算表 ^a#  
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[XV"w|  
annuitant 年金受益人 C<"b99\2`  
annuity 年金 0WO-+eRB/  
annuity contract 年金合约 *{1]b_<  
annuity on human life 人寿年金 ;]I~
AGH:  
antecedent debt 先前的债项 f)9{D[InM^  
ante-dated cheque 倒填日期支票 sNbCOTow  
anticipated expenditure 预期开支 YLkdT%  
anticipated net profit 预期纯利 ~H\1dCW  
anticipated revenue 预期收入 C
[2LP$6*/  
anti-inflation measure 反通货膨胀措施 g(-}M`  
anti-inflationary stance 反通货膨胀立场 9{Xh wi)z  
apparent deficit 表面赤字 5 cz6\A&  
apparent financial solvency 表面偿债能力 3uJ>:,~r  
apparent partner 表面合伙人 @mRda%qR  
application for personal assessment 个人入息课税申请书 biy[h3b  
application of fund 资金应用 dePI&z:  
application to release as liquidator and to destruct the books of accounts and documents 6,j&u7  
申请免除清盘人职务及毁灭帐簿与文件 r]yI5 ;  
appointed actuary 委任精算师 yIG*  
appointed auditor 委任核数师；委任审计师 _ H$^m#h  
appointed trustee 委任的受托人 -gR }^D  
appointer 委任人 q%\rj?U_  
apportioned pro rata 按比例分摊 w8298Kl  
apportionment 分配；分摊 rwCjNky!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $]I",ef  
apportionment formula 分摊方程式 d_w^u|(K  
apportionment of estate duty 遗产税的分摊 n^:Wc[[m  
appraisal 估价；评估 X0+M|8:   
appreciable growth 可观增长 ow@1.5WL+  
appreciable impact 显着影响 QCVwslj
,K  
appreciable increase 可观增长 ;&?l1Vu  
appreciation 增值；升值 xjO((JC  
appreciation against other currencies 相对其他货币升值 Zg2F%f$Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (14J~MDB  
appreciation tax 增值税 I$vM )+v=  
appropriation 拨款；拨用；拨付 L; f  
appropriation account 拨款帐目 GFmVR2z_+  
Appropriation Bill 拨款法案 8"2X 8C8  
appropriation-in-aid system 补助拨款办法 /m+q!yi &  
approved assets 核准资产 dt=5 Pnf[y  
approved basket stock 认可一篮子证券 2%oo.?!R  
approved budget 核准预算 pGhA  
approved charitable donation 认可慈善捐款 Bvy(vc=UDW  
approved charitable institution 认可慈善机构 ;
zZGV4Qc~  
approved currency 核准货币；认可货币 +ziQ]r2g  
approved estimates 核准预算 i[x;k;m2q  
approved estimates of expenditure 核准开支预算 p/GYfa dU  
approved overseas insurer 核准海外保险人 ~.'NG? %7P  
approved overseas trust company 核准海外信托公司 %U$PcHOo  
approved pooled investment fund 核准汇集投资基金 a}]zwV&  
approved provident fund scheme 认可公积金计划 @vc
vte  
approved provision 核准拨款 zZ\2fKrpg  
approved redeemable share 核准可赎回股份 g6=w MRt[  
approved regional stock 认可地区性证券 SOPQg?'n=V  
approved retirement scheme 认可退休金计划 2n`OcXCh/  
approved subordinated loan 核准附属贷款 *=O~TY<](  
arbitrage 套戥；套汇；套利 V9o_Q  
arbitrageur 套戥者；套汇者 Z*Qra4GBl]  
arbitrary amount 临时款项 QX$i ]y%S  
arrangement 措施；安排；协定 jSyF]$"  
arrears 欠款 1vF^<{%v  
arrears of pay 欠付薪酬 zFtRsa5+  
arrears of revenue 逾期未收税款；逾期未收的帐项 G()- NJ{  
articles of association 组织章程；组织细则；组织章程细则
RW@sh9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !pNY`sw}  
ascertainment of profit 确定利润 Kpo{:a  
"Asia Clear" “亚洲结算系统” @pKQ}?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 O)tZ`X;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2@ <x%T  
Asian Development Fund [ADF] 亚洲发展基金 M8,W|eTM  
Asian dollar bond 亚洲美元债券 uK`T1*_  
Asian dollar market 亚洲美元市场 27t23@{YL  
Asian dollar rate 亚洲美元利率 G^]7!:0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J=gerdIk  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 C>qKKLZ  
asked price 沽盘；喊价；索价；卖方报价 ]tVU$9D   
assessable income 应评税入息 l(T CF  
assessable loss 应评税亏损 ^/3R/;?  
assessable profit 应评税利润 *\Y \$w  
assessable value 应评税值 1>"K<6b+  
assessed profit 估定利润 5Z7<X2  
assessed value 经评估价值 R18jju>Zr  
assessment 评税；评定；估价；评税单 OgiElA.  
assessment number 评税编号；估价编号 NY'sZTM&  
assessment of additional tax 补加税评税 >C`b4xQ  
assessment of performance 业绩评估；实绩评价 n+M:0{Y|  
Assessor 评税主任 dooS
|Mq  
asset price bubbles 资产价格泡沫 @LS*WJ< w-  
asset-backed securities 具资产保证的证券 DAG2pc8zA  
assets accretion 资产增值 3%]%c6  
assets and liabilities 资产与负债 2NLD7A  
assets betterment statement 资产递增表；资产改进表 sS,Swgr  
assets lending 实物放款；有抵押贷款 -bo5/`x  
assets of the company passing on the death 死者去世时转移的公司资产 b8QA>]6A  
assets pledged as security for liabilities 用作负债抵押的资产 +-=w`  
assets portfolio 资产投资组合 ;/fZh:V2  
assets price 资产价格 (bxSN@hp2  
assets quality 资产质素 =h?
WT
*  
assets realization 资产变现 U5]{`C0H?  
assets refinancing arrangement 资产再集资安排 9Xt5{\PJ  
assets securitization 资产证券化 r^
mP'#  
assets situated outside Hong Kong 在香港以外地方的资产 #Mt'y8|}$  
assets stripping 削减资产；拆卖资产 wK+%[i&,  
assets value 资产值 Z~o6%_xe  
assignee 承让人 cv(9v =](  
assignment 转让；转让书；转让契 %|$h<~  
assignment of interest 权益转让 tCAh?nR  
assignment of letters patent and trade mark 专利证书及商标转让 @UCGsw  
assignment of property 物业转让；物业转让书 $<.\,wW*'w  
assignment right 转让权 5t`< KRz)I  
assignor 转让人 96UL](l(`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =X[]0.I%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }{Ab:+aNd  
associate member 附属会员 o(GXv3L  
associated body corporate 相联法人团体 #T1py@b0zA  
associated company 相联公司；联属公司 U}ei2q\  
associated corporation 相联法团 {3F;:%$`c  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] XdX1GH*C  
公认会计师公会〔英国〕 \ s^a4l2  
Association of Futures Exchange Brokers 香港期货经纪协会 T 22tZp  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q}[
g/%  
association of underwriters 承保人组织 hh/C{ l  
assumption of control 接管 :ulOG{z  
assurance 担保；保险；转易；转易书 7\>P@s
  
assurance of interest 权益的转易 EkotVzR5  
at 19XX price 按一九ＸＸ年价格计算 d[mmwgSR?I  
at a discount 按赔价计算；按贴水价格计算；打折扣 #zflU99d  
at a premium 按溢价计算；按升水价格计算 {"T$jV:GB  
at call 通知付款；按通知 u~WBu|  
at constant market price 按固定市价计算 'B dZN  
at constant price 按固定价格计算 ZbVo<p5* ]  
at cost 按成本计算 %M8m 8 )  
at current market price 按当时市价计算；按现时市价计算 <d89eV+  
at current price 按当时价格计算；按现时价格计算 +XV7W=  
at factor cost 按要素成本计算；按生产要素成本计算 86pujXjc'  
at money-of-the-day price 按付款当日价格计算 L?_'OwaY  
at or better 按指定或较佳价位〔买卖指令〕 a"7zz]XO2  
at par 按面值计算；平价 1vKAJ<4W  
at sight 见票即付 T1,Nb>gBq^  
at the close 按收市盘 NWnUXR  
at the opening 按开市盘 %d-|C.  
attestation 见证；见证条款 9e5XS\  
at-the-money option 平价期权 Kvx~2ZMx6  
attorney 受权人；受托代表人 SI_u0j4%*  
attornment 新拥有人承认书 M_ *KA  
attributable profit 可归属利润 yW3!V-iA  
attributable share value 可归属股份价值
Y:f"Zx  
Auckland Stock Exchange 奥克兰证券交易所 CK[w0VCT  
auction 拍卖 N@}5Fnk-  
auctioneer 拍卖商 =CBY_  
audit 审计；核数 R( 2,1f=d  
Audit Commission 审计署 TS2zzYE6Z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ckDWY<@v  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 |E]`rfr  
audit review 帐目审查 % YgGw:wZ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iO$Z?Dyg9  
audited account 审计帐目；经审计的帐目 O4`am:@  
audited annual account 经审计的周年帐目 m2sf]-?Y  
audited balance sheet 经审计的资产负债表 wE*o1.
 
auditor 核数师；核数主任；审计师 su2|x  
auditor's certificate 核数师证明书；审计师证明书 PMOyZ3  
auditor's report 核数师报告；审计师报告 RaT.%:CRm  
Aussie bond 澳元债券 JWB3;,S  
austerity budget 紧缩预算 d2\#Zlu<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 vZ6_/ew8  
Australia All Ordinaries Index 澳洲所有普通股票指数 +"yt/9AO  
Australian Dollar [AUD] 澳元 }#cFr)4f  
Australian Options Market 澳大利亚期权市场 \d:AV(u  
Australian Securities Commission 澳洲证券事务监察委员会 Hl|EySno  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Nbyc,a[o  
Australian Stock Exchange 澳大利亚证券交易所 s?j||  
Austrian Schilling [ATS] 奥地利先令 OYYk[r  
authentication 认证；鉴证 RyuI2jEy  
authority to purchase 委托购买证；委购书 @Z+(J:Grm5  
authorization 认可；核准；授权；授权书 \I-bZ|^  
authorization by direction 指示授权 ]=ubl!0=:  
authorization by instruction 指令授权 pw, <0UhV  
authorization by warrant 令状授权 T[(4z@d`5  
authorization of unit trust 单位信托的认可 S\jIs[Dz  
authorized agent 指定代理人 ^X\{MW'>4  
authorized capital 法定资本 jhx
@6[  
authorized clerk 出市员 wJ>.I<F6B  
authorized dealer 认可交易商 M[:},?ah0  
authorized financial institution 认可财务机构 hLo'q^mGr  
authorized fund 认可基金 `VL<pqPP  
authorized fund house 获授权的基金公司；认可基金公司 uP.[,V0@^  
authorized institution 认可机构 i_'u:P<t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :k&5Z`>)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "k>;K,:  
authorized insurer 获授权保险人；获认可承保人 A5q%ytI  
authorized investment 特准投资项目 S(NUuu}S  
authorized person 获授权人 j0(+Kq:J  
authorized representative 获授权代表 ^v+7IFn  
authorized share capital 法定股本 j"Y5j B`  
automated quotation system 自动报价系统 wM0P#+bA\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] iS#m{1m$$  
自动交易系统〔香港期货交易所有限公司〕 V|T3blG?D  
automatic adjustment mechanism 自动调整机制 Q<UKR|6  
automatic adjustment system 自动调整系统 -Izc-W  
Automatic Clearing House 自动票据交换所 EG oe<.  
automatic exchange rates accumulation system 自动化汇率累集系统 o4d[LV4DS  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wf&1,t3Bgn  
automatic teller machine [ATM] 自动柜员机 tLc~]G*\`s  
autopay 自动转帐 ?S0gazZm
 
available assets 可用资产 R1/87eB
 
available fiscal reserve 现存财政储备 _ ATIV  
available profit 可用利润 ^hIKDc!.m  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )u}MyFl.  
average 平均；平均数；海损 d_!lRQ^N  
average basic salary 平均基本薪金 j|c6BdROl  
average consumer expenditure 平均消费开支；一般消费开支 'X]my  
average cost 平均成本 ANWUo}j  
average cost of land production 增辟土地平均成本 n<3*7/-  
average daily turnover 平均每日成交额 nq3B(  
average daily wage rate 平均每日工资率 $P7G,0-  
average expenditure pattern 平均开支模式 i#1~<U  
average growth rate 平均增长率 h 1`yW#%  
average net fixed assets 固定资产平均净值 ?
[~)D}] j  
average of relatives 相对价格平均数 %n<.)R  
average price 平均价格 5^GFN*poig  
average propensity to consume 平均消费倾向；一般消费倾向 :1(UC}v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 AfOq?V  
average rate 平均率 `<x|<ey  
average revenue 平均收入；平均收益 AQe~F  
average stock 平均库存；平均存货 ].,TSnb  
average yearly rent 平均年租 J`@#yHL  
avoidance of double taxation 避免双重课税 u,Rhm-`  
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 I$7TnMug  
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