一些有用的会计术语(也不知道发的地方对不对)A

A: w|c200Is}e  
A share Ａ股；甲类股份 fwNj@fl_,e  
abatement of tax 减税；减扣免税额 0+F--E4  
ABN AMRO Bank N.V. 荷兰银行 !<?
<f db  
above-the-line expenditure 线上项目支出；经常预算支出 <.&84c]/&  
above-the-line receipt 线上项目收入；经常预算收入 ?!y<%&U  
ABSA Asia Limited 南非联合亚洲有限公司 ;OZl' . %`  
absolute change 绝对数值变更 \3`r/,wY  
absolute expenditure 实际开支 33g$mUB  
absolute guideline figure 绝对准则数字 dozC[4mF  
absolute interest 绝对权益 \P7<q,OGS  
absolute order of discharge 绝对破产解除令 hkMVA  
absolute profit margin 绝对利润幅度 ~z)JO'Z$  
absolute value 实值；绝对值 #mkf2Z=t-  
absolutely vested interest 绝对既得权益 MUSsanCA  
absorbed cost 已吸收成本；已分摊成本 Ll.P>LH  
absorption 吸收；分摊；合并 J";4+wA7  
absorption rate 吸收率；摊配率；分摊率 < n/ 2  
ACB Finance Limited 亚洲商业财务有限公司 }$i/4?dYsQ  
acceptable form of reciprocity 合理的互惠条件 +t3o5&  
acceptable rate 适当利率；适当汇率 ~*x 2IPiH  
acceptance agreement 承兑协议 V!/9GeIF  
acceptance for honour 参加承兑
*/2nh%>$  
acceptor 承兑人；接受人；受票人 3OFI>x,h  
acceptor for honour 参加承兑人 bEln.)  
accident insurance 意外保险 &f2:aT)  
Accident Insurance Association of Hong Kong 香港意外保险公会 54=*vokX_  
accident insurance scheme 意外保险计划 }(7TiCwd  
accident year basis 意外年度基准 I-#7Oq:Np  
accommodation 通融；贷款 )D ~ 5  
accommodation bill 通融票据；空头票据 K&eT*JW>  
accommodation party 汇票代发人 OX%#8Lx  
account balance 帐户余额；帐户结余 U7Oa 13Qz  
account book 帐簿 Bj<s!}i{[  
account collected in advance 预收款项 4:5M,p  
account current book 往来帐簿 )qe rA  
account of after-acquired property 事后取得的财产报告 y%?'<j  
account of defaulter 拖欠帐目 yD#(Iw  
account payable 应付帐款 `x_}mdR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :
$0yp`k  
account receivable 应收帐款 -V-I&sO<  
account receivable report 应收帐款报表 zwz_K!229  
account statement 结单；帐单；会计财务报表 e;g7Ek3n  
account title 帐户名称；会计科目 &gKDw!al  
accountant's report 会计师报告 qw1W}+~g  
Accountant's Report Rules 会计师报告规则 #k?.dWZ!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 L9-Jwy2(>  
Accounting Arrangements 《会计安排》 p=odyf1hK  
accounting basis 会计基础 o(4gh1b%  
accounting by Official Receiver 破产管理署署长呈交的帐目 HLOrDlj7  
Accounting Circular 《会计通告》 f;AI4:#I  
accounting class 会计类别 7hTpjox2  
accounting date 记帐日期；会计结算日期 Jy\0
y[f*  
accounting for money 款项核算 R9!U_RH  
Accounting Officer 会计主任 u /
]P  
accounting period 会计报告期；会计期 V~p01f"J  
accounting policy 会计政策；会计方针 ln+.=U6Tm  
accounting practice 会计惯例 KA{&NFx  
accounting principle 会计准则 *<X1M~p$  
accounting record 会计记录 ',K:.$My  
accounting report 会计报告 9p{n7.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z%#-2&i  
Accounting Society of China 中国会计学会 lX.-qCV"B  
accounting statement 会计报表 ,J,Rup">h  
accounting system 会计制度；会计系统 NGJ
st_  
accounting transaction 会计事项；帐务交易 (T%?@'\  
accounting treatment 会计处理 ,H%[R+)  
accounting year 会计年度 {2YqEX-I*  
accretion 增值；添加 +3J<vM}dy  
accrual 应计项目；应累算数目 }0tHzw=#%e  
accrual basis 应计制；权责发生制 HNCu:$Wr@  
accrual basis accounting 应计制会计；权责发生制会计 k%X $@NP  
accrue 应累算；应计 drc-5{M  
accrued benefit 应累算利益 TW!OE"B  
accrued charges 应计费用 tGU~G&  
accrued cumulative preference share dividend 应累算的累积优先股股息 4hc[rN,]  
accrued expenses 应累算费用 Np%Q-T\  
accrued interest payable 应付利息；应计未付利息 bX$1PYX  
accrued interest receivable 应收利息；应计未收利息 j1A%LS;c_  
accrued right 累算权益 dNhbvzl(  
accruing profit 应累算的利润 NU3TXO  
accumulated fiscal reserve 累积财政储备 z~3GgR"1d  
accumulated profit 累积利润；滚存溢利 1YQYZ^11  
accumulated reserve 累积储备 AwjXY,2  
accumulation of surplus income 累积收益盈余 E*`PD<:)H  
acquired assets 既得资产 0G6aF
"  
acquisition 收购；购置；取得 qajZ~oB{  
acquisition cost 购置成本 #/o~h|g  
acquisition expenses 购置费用 3E^qh03(  
acquisition of 100% interest 收购全部股权 }79O[&  
acquisition of control 取得控制权 T~k@Z  
acquisition of fixed assets 购置固定资产 -gm5Eqi  
acquisition of shell “买壳” -fXQ62:S  
acquisition price 收购价 9!(%Vf>  
act of God 天灾 yo/;@}g}  
acting partner 执事合伙人 g'b|[ q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^C1LQZ  
active partner 积极参与的合伙人 ge(,>xB  
active trading 交投活跃 G%FZTA6a  
actual circulation 实际流通 jU~ x^Y  
actual cost 实际成本 `g3AM%3  
actual expenditure 实际开支；实际支出 #-@Uq6Y  
actual income 实际入息；实际收入；实际收益 <D3mt Q  
actual market 现货市场 \8=)X})  
actual price 现货价；实际价格 `FQ]ad Fz  
actual profit 实际利润 rhcax%
Cd  
actual quotation 实盘；实际价位；实际报价 5a'`%b{{  
actual year basis 按实际年度计算 ?&-1(&  
actuals 实货 #Tei0B7  
actuarial investigation 精算调查 3qn_9f]  
actuarial principle 精算原则 B}[f]8jrM  
actuarial report 精算师报告 0&j90J$`  
Actuarial Society of Hong Kong 香港精算学会 7P<f(@0h$E  
actuarial valuation 精算师估值 /'aqQ K<  
actuary 精算师 (Hj[9[=  
ad referendum agreement 暂定协议；有待覆核的协定 2.I|8d[  
ad valorem duty 从价税；按值征税 ge1. HG  
ad valorem duty system 从价税制 |=*)a2  
ad valorem fee 从价费 M:GpyE
%  
ad valorem tariff 从价关税 gT0yI;g]  
additional allowance 额外免税额 NXFi*  
additional amount for unexpired risk 未过期风险的额外款额 %~PcJhz  
additional assessable profit 补加应评税利润 51b%uz  
additional assessment 补加评税 Y|><Ls6Q  
additional commitment 额外承担 :ujpLIjvVG  
additional commitment vote 额外承担拨款 :CW^$Zvq  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ""jW'%wR  
additional dependent parent allowance 供养父母额外免税额 \cCH/  
additional provision 额外拨款 (;;ji!i  
additional stamp duty 附加印花税 ^h$*7u"^y  
additional tax 补加税罚款；补加税款 ]t~.?)Ad+2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 SMD*9&,  
adjudged bankrupt 被裁定破产 [U/h'A.j  
adjudicated bankrupt 裁定破产人 iuGwc086  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 NI#]#yM+  
adjudication of bankruptcy 裁定破产；宣告破产 Fz';H  
adjudication of insolvency 裁定无力偿还债务 "A"YgD#t  
adjusted actual 经调整的实数；调整后的实数 Qy0w'L/@  
adjusted current assets 经调整的流动资产；调整后的流动资产 'I&0$
<  
adjusted figure 经调整的数字；调整后的数额 F
5RL+rU(h  
adjusted liabilities 经调整的负债；调整后的负债 T>'O[=UWh  
adjusted loss 经调整的亏损；调整后的亏损 d}zh.O5P!  
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 ^n0;Q$\  
adjusted profit 经调整的利润；调整后的利润 \.}T_,I  
adjusted surplus 经调整的盈余额；调整后的盈余额 XQ9W y  
adjusted value 经调整的价值；调整后的价值 wR@>U.XT@  
adjustment 调整；修订；理算〔保险〕 >fzyD(>  
adjustment centre 调剂中心 j!>P7 8  
adjustment lag 调整过程的时间差距；调整时差 ~Ym_ {  
adjustment mechanism 调整机制 Q;8
z&4s@  
adjustment of loss 亏损调整 $uDgBZA\  
adjustment process 调整过程；调整程序 Qgj# k  
adjustment range 调整幅度 / Qd` ?  
administered exchange rate 受管制汇率 U,#x\[3!Jt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 lQ`=PFh  
administration expenses 行政费用 '0+~]4&}q  
administration fee 手续费；行政费 pQBn8H|Y  
administration in bankruptcy 破产管理 tngB;9c+w  
administration order 遗产管理令 n}.e(z_"  
administrator 管理人；遗产管理人 Hs'~)
T  
administrator of the estate 遗产管理人 sFz0:SqhE  
admission of debt 债项承认书 3?a`@C&x  
admission of proof 接纳债权证明 HTT&T9]  
advance 放贷款项；垫付款项；预支款项；预付款项 dhob]8b  
advance account 暂支帐目；预付款帐户 IZj`*M%3  
advance compensation 预付补偿金 ;&O?4?@4  
advance from shareholder 股东垫款 2P^|juc)sU  
advance pending reimbursement 预支以待日后付还 s{Qae=$Q  
advanced economy 先进经济体系 h8asj0  
advancement 预付；预付财产 up'`
)s'  
advances warrant 垫款令 wK-VA$;:  
advancing 贷出 __'4Qt  
adverse balance 逆差 uL^; i""  
adverse exchange 逆汇 xj;:B( i  
advertisement addressed to shareholders 在报章刊登的致股东通告 cl4z%qv*  
advice for collection 托收通知书 {73V?#P4  
advice of drawing 提款通知书；汇票通知书 H]R/=OYBUh  
advice of payment 付款通知 GNMOHqg4  
Advisory Committee [Securities and Futures Commission] XQ}J4J~Vm  
谘询委员会〔证券及期货事务监察委员会〕 rgzra"u)  
Advisory Committee on Diversification 经济多元化谘询委员会 NplyvjQN;  
affidavit 誓章；遗产申报誓章 ;7z6B|8  
affidavit of no receipt 述明无收款的誓章 ?'TK~,dG/  
affiliate 联号；联营公司；附属公司 l;_IH|A  
affiliated company 附属公司；联号；联营公司 7j\^
h2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 HK/WO jr  
affordability 负担能力 "u7[[.P)  
African Development Bank [AfDB] 非洲开发银行 GLtd<M"  
after-acquired property 事后取得的财产 H_$?b  
after-hours dealing 市后交易 aYaEy(m  
after-tax profit 税后盈利；税后利润；税后溢利 -i:WA^yKgw  
agency agreement 代理协议 =WT$\KYGv  
agency expenses 代理机构的开支 L T$U z  
agency fee 代理费 iibG$?(  
Agency Law 《代理法》 cDY)QUmi  
agent 代理人；承销人 H9(?yI@Zr#  
agent of company 公司代理人 s)]jX  
agent's fee 代理人费；经纪费 qX-ptsQ  
aggregate 总计；总数；总体数字 tJ6@Ot  
aggregate amount 总款额；总额 J;>epM;*  
aggregate assets and liabilities 总体资产与负债 .@,t}:lD  
aggregate at constant price 按固定价格计算的总体数字 d#0:U Y%~  
aggregate demand 总需求 /%& d:  
aggregate gross position 总持仓量 dR]-R/1|  
aggregate limit 总限额 kP%hgZ  
aggregate of salaries tax 合计薪俸税 T06(Q[)  
aggregate performance 总体表现；总体业绩 Q 84t=  
aggregate supply 总体供应 D8wf`RUt  
aggregate surplus 总盈余 W]oD(eZ  
aggregate total 整体总额 z
)^|.  
aggregate value 总值；合计价值 a ~v$ bNu  
aggregated basis 合计基准 xc#t8`  
aggregated net chargeable income 合计应课税入息实额 89LD:+p/  
aggregation 合并计算；合计；总和 fQa*>**j;  
aggregation of incomes of husband and wife 夫妇入息合并计算 {oqbV#/&  
aggregation of property 财产的总和 %42a>piev  
agio 差价；贴水 %LMpErZO  
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》 G(a5@9F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment RhE~Rwbx  
《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》 tr<fii3<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment `HRL .uX  
《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》 mF;mJq<d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment h+1|.d  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 skcyLIb  
agreement for a settlement 授产协议 58s-RO6
 
agreement for assignment 转让协议 M4C8K{}  
agreement for sale 售卖协议；买卖协议 @vlP)"
 
agreement for sale and purchase 买卖协议 +-<G(^  
agreement for the payment of interest 支付利息协议 <}RI<96  
agreement for the repayment of money 还款协议 n>ui'}L  
agreement of reinsurance 再保险协议 %v8&  
Agricultural Bank of China 中国农业银行 v@Uk% O/  
air passenger departure tax 飞机乘客离境税 }pMVl  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &|k=mxox\  
airport tax 机场税 .kBkYK8*t  
alcohol duty 酒精税 ;Sivu-%  
alienation 让与；让渡；转让 %1Q:{m  
alimony 生活费；赡养费 0A)0Zw  
All Ordinaries Index [AOI] 所有普通股指数 py'vD3Q  
all risks 全险；综合险 Gw<D'b)!  
All Sales Record for Stock Market 《股票市场成交报告》 AabQ)23R2  
Allied Capital Resources Limited 新联财务有限公司 =PRQ3/?5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,-AF8BP  
allocation letter 拨款信件 n?@
zp<  
allocation of fund 分配款项；预留款项 s=n4'`y1  
allocation of profit 利润分配；溢利分配 Qfn:5B]tI  
allocation warrant 拨款令 #<*.{"T  
allotment 分配；配股 s?EQ  
allotment notice 股份配售通知；配股通知 C(XV YND3  
allotment of shares 股份分配 t<Acq07  
allowable 可获宽免；免税的 [~{F(Le  
allowable business loss 可扣除的营业亏损 1nAm\/&  
allowable expenses 可扣税的支出 rC-E+%y  
allowance 免税额；津贴；备抵；准备金 2PlhnUQ7  
allowance for debts 债项的免税额 u8zL[]>  
allowance for depreciation by wear and tear 耗损折旧免税额 ^+P.f[  
allowance for funeral expenses 殡殓费的免税额 $ZI]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o`S``?`^)^  
allowance for repairs and outgoings 修葺及支出方面的免税额 E#KZZ lbx  
allowance to debtor 给债务人的津贴 r W`7<3  
alteration of capital 资本更改 5b}w  
alternate trustee 候补受托人 nEsD+}E?  
amalgamation 合并 zo
?RFn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |0i{z(B  
ambit of charges 征税范围；收费范围 [MpWvLP"x  
amended valuation 经修订的估值 7 XxZF43  
American Commodities Exchange 美国商品交易所 i=xh;yb|  
American Express Bank Limited 美国运通银行 :01d9|#  
American Stock Exchange 美国证券交易所 wG,"X'1  
amortization 摊销 MR1I"gqE}I  
amount due from banks 存放银行同业的款项 PGP#$JC  
amount due from banks abroad 存放海外银行同业的款项 iM<$ n2t  
amount due from holding companies 控股公司欠款 K ";Et  
amount due from local banks 存放本港银行同业的款项 ;g!rc#z2g  
amount due to banks 银行同业的存款 Q-oDmjU  
amount due to banks abroad 海外银行同业的存款 aoey 5hts  
amount due to holding companies 控股公司存款 GmB&TDm  
amount due to local banks 本港银行同业的存款 ,&UKsrs_  
amount due to outport banks 外埠银行同业的存款 UOZ+&DL,L  
amount for note issue 发行纸币的款额 EQ$k^Y8
"  
amount of bond 担保契据的款额 UDG1F_&h  
amount of consideration 代价款额 c*ueI5i  
amount of contribution 供款数额 * 1;4&/93o  
amount of indebtedness 负债款额 +F)-n2Bi  
amount of principal of the loan 贷款本金额 ./F:]/Mt  
amount of rates chargeable 应征差饷数额 /2? CB\  
amount of share capital 股本额 [on_=N{W[  
amount of sums assured 承保款额 V5K/)\#  
amount of variation 变动幅度 t%Jk3W/f  
amount of vote 拨款数额 kGV:=h  
amount payable 应付款额 N#ggT9>X  
amount receivable 应收款额 i3w
~&y-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^{uHph9n
y  
analysis 分析 QJ XP-  
ancillary risk 附属风险 <<0sv9qw1  
annual account 周年帐目；周年帐目报表；年度决算；年结 \\k=N(n  
annual accounting date 年结日期 <Z%=lwtX  
annual allowance 每年免税额；年积金；年度津贴；年津 ,\6Vb*G|E>  
annual balance 年度余额 712nD ?>  
annual disposable income 每年可动用收入 P2'N4?2  
annual estimates 周年预算 (mIjG)4t  
annual fee 年费 R/oi6EKv  
annual general meeting 周年大会 j0e,>X8  
annual growth rate 年增率；每年增长率 [Qnf]n\FJ  
annual long-term supplement 长期个案每年补助金 E2dM0r<]  
annual pensionable emolument 可供计算退休金的年薪 Z^|N]Ej  
annual report 年报 s\;/U|P_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Tgz=I4g  
annual return 周年报表；周年申报表；每年报税表格 $2a
"Ec!7  
Annual Return Rules 《周年报表规则》 tDRR3=9pX  
annual review of consumer prices 每年消费物价回顾 ]6e(-v!U  
annual roll-forward basis 逐年延展方式 Jc#D4e1#  
annual salary 年薪 76tn`4NIP  
annual statement 年度报表；年度决算表 eUy*
0  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &[[r|  
annuitant 年金受益人 Nm"P8/-09  
annuity 年金 e`n ZiM>  
annuity contract 年金合约 >/A]C$?3  
annuity on human life 人寿年金 hoq2zDjD  
antecedent debt 先前的债项 C-y MWr  
ante-dated cheque 倒填日期支票 ~q3O,bb{  
anticipated expenditure 预期开支 D6L+mTN  
anticipated net profit 预期纯利 aZb\uMePK  
anticipated revenue 预期收入 ;eYG\uKC{  
anti-inflation measure 反通货膨胀措施 HEVjK$  
anti-inflationary stance 反通货膨胀立场 "Wj{+|f  
apparent deficit 表面赤字 G[>
NP#P  
apparent financial solvency 表面偿债能力 u+j\PWOtm  
apparent partner 表面合伙人 "9_$7.q<y  
application for personal assessment 个人入息课税申请书 %6 *c40  
application of fund 资金应用
Z<;W*6J  
application to release as liquidator and to destruct the books of accounts and documents N (4H}2  
申请免除清盘人职务及毁灭帐簿与文件 D&):2F^9.  
appointed actuary 委任精算师 ?h[HC"V/2  
appointed auditor 委任核数师；委任审计师 8%K{lg"  
appointed trustee 委任的受托人 $U_(e:m}f  
appointer 委任人 (I$%6JO:  
apportioned pro rata 按比例分摊 _Ay^v#a  
apportionment 分配；分摊 qSNCBn '  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rQ.zqr  
apportionment formula 分摊方程式 o-=|}u]mz  
apportionment of estate duty 遗产税的分摊 f8;?WSGyD2  
appraisal 估价；评估 8'*x88+  
appreciable growth 可观增长 z,aMbgt  
appreciable impact 显着影响 O(/~cQ  
appreciable increase 可观增长 }&vD(hX  
appreciation 增值；升值 86{>X5+  
appreciation against other currencies 相对其他货币升值 j,i9,oF6]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pWxk^qhe/  
appreciation tax 增值税 _RaE:)  
appropriation 拨款；拨用；拨付 32z4G =l  
appropriation account 拨款帐目 ~P'.R.e  
Appropriation Bill 拨款法案 4gen,^Ij  
appropriation-in-aid system 补助拨款办法 h^ Cm
\V  
approved assets 核准资产 {IgH0+z  
approved basket stock 认可一篮子证券 $eFMn$o  
approved budget 核准预算 rn|]-^ku/  
approved charitable donation 认可慈善捐款 ?>B?*IK!  
approved charitable institution 认可慈善机构 -~]H5er`  
approved currency 核准货币；认可货币 Mc,|C)  
approved estimates 核准预算 Dz0D ^(;V  
approved estimates of expenditure 核准开支预算 'JOCL0FP  
approved overseas insurer 核准海外保险人 e6taQz@}  
approved overseas trust company 核准海外信托公司 "B{3q`(  
approved pooled investment fund 核准汇集投资基金 Onq^|r's&  
approved provident fund scheme 认可公积金计划 Ikdj?"+O  
approved provision 核准拨款 Z+v,o1  
approved redeemable share 核准可赎回股份
gk|>E[.  
approved regional stock 认可地区性证券 m8L *LB  
approved retirement scheme 认可退休金计划 KM;H '~PZi  
approved subordinated loan 核准附属贷款 A^,E~Z!x  
arbitrage 套戥；套汇；套利 jc"sPrv5  
arbitrageur 套戥者；套汇者 ~LuGfPO^  
arbitrary amount 临时款项 &\9%;k  
arrangement 措施；安排；协定 f- XUto  
arrears 欠款 )7 Mss/2T  
arrears of pay 欠付薪酬 HS<Jp44  
arrears of revenue 逾期未收税款；逾期未收的帐项 )Jjp^U3Ub  
articles of association 组织章程；组织细则；组织章程细则 7Vy_Cec1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u1 Q;M`+>  
ascertainment of profit 确定利润 x[58C+  
"Asia Clear" “亚洲结算系统” nz3*s#k\-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~s+vJvWz  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 GY%5N= u  
Asian Development Fund [ADF] 亚洲发展基金 v^ ^Ibv  
Asian dollar bond 亚洲美元债券 +KbkdYZ  
Asian dollar market 亚洲美元市场 b,^ "-r  
Asian dollar rate 亚洲美元利率 TO.b- ;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 R$awo/'^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i3eF_  
asked price 沽盘；喊价；索价；卖方报价 n}UJ-\$  
assessable income 应评税入息 q=W.82.U  
assessable loss 应评税亏损 _p6r5Y  
assessable profit 应评税利润 5.\p]>|G1  
assessable value 应评税值 S=,czs3N  
assessed profit 估定利润 l6bY!I>  
assessed value 经评估价值
P4#i]7%  
assessment 评税；评定；估价；评税单 @4y?XL(n  
assessment number 评税编号；估价编号 ,cNe-K
Jk  
assessment of additional tax 补加税评税 ',R%Q0Q  
assessment of performance 业绩评估；实绩评价 |J!mM<*K  
Assessor 评税主任 $sY'=S  
asset price bubbles 资产价格泡沫 59zWB,y(P  
asset-backed securities 具资产保证的证券 a=}1`Q  
assets accretion 资产增值 /ugWl99.W  
assets and liabilities 资产与负债 8|zavH#P  
assets betterment statement 资产递增表；资产改进表 I$.lFQ%(  
assets lending 实物放款；有抵押贷款 GKFRZWXdT  
assets of the company passing on the death 死者去世时转移的公司资产 9jjeZc'  
assets pledged as security for liabilities 用作负债抵押的资产 w(V%EEk  
assets portfolio 资产投资组合 $_F_%m"\  
assets price 资产价格 j;`pAN('  
assets quality 资产质素 5@xR`g-  
assets realization 资产变现 oT\K P  
assets refinancing arrangement 资产再集资安排 Ga5s9wC  
assets securitization 资产证券化 #ELeW3 S}  
assets situated outside Hong Kong 在香港以外地方的资产 b\0>uU  
assets stripping 削减资产；拆卖资产 B2kZ_4rB  
assets value 资产值 DujVV(+I  
assignee 承让人 LG:k}z/T  
assignment 转让；转让书；转让契 R:f!ywj%  
assignment of interest 权益转让 <XLaJ;j  
assignment of letters patent and trade mark 专利证书及商标转让 :"Xnu%1  
assignment of property 物业转让；物业转让书 [QxP9EC  
assignment right 转让权 Zp/+F(  
assignor 转让人 ]_(hUj._  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 2L&c91=wE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 lW?}Ts~'  
associate member 附属会员 G{[w+ObX  
associated body corporate 相联法人团体 k( Sda>-  
associated company 相联公司；联属公司 xmnBG4,f  
associated corporation 相联法团 <<01@Q <  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] D=^&?@k<  
公认会计师公会〔英国〕 *1EmK.-'u  
Association of Futures Exchange Brokers 香港期货经纪协会 {j$2=0Cec  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 i975)_X(  
association of underwriters 承保人组织 4"@;.C""  
assumption of control 接管 ?7NSp2aq2A  
assurance 担保；保险；转易；转易书 UK,bfLPt~  
assurance of interest 权益的转易 .L^*9Y0)  
at 19XX price 按一九ＸＸ年价格计算 WkiT,(i  
at a discount 按赔价计算；按贴水价格计算；打折扣 9;LjM ~Ct  
at a premium 按溢价计算；按升水价格计算 _fS\p|W(E  
at call 通知付款；按通知 =W7-;&  
at constant market price 按固定市价计算 gfK_g)'2U  
at constant price 按固定价格计算 OpaRQ=  
at cost 按成本计算 1|{s8[;8  
at current market price 按当时市价计算；按现时市价计算 ML>M:Ik+  
at current price 按当时价格计算；按现时价格计算 #;!@Pf  
at factor cost 按要素成本计算；按生产要素成本计算 z" tz-~  
at money-of-the-day price 按付款当日价格计算 4tm%F\Izy  
at or better 按指定或较佳价位〔买卖指令〕 ^>E>\uz0v  
at par 按面值计算；平价 ~u$cX1M  
at sight 见票即付 !U% |pa  
at the close 按收市盘 ^>an4UJt  
at the opening 按开市盘 B]tj0FB`-*  
attestation 见证；见证条款 /!
0&b?  
at-the-money option 平价期权 Xb:* KeZq  
attorney 受权人；受托代表人 kKlNhP(  
attornment 新拥有人承认书 OvT[JpV  
attributable profit 可归属利润 9.(|ri  
attributable share value 可归属股份价值 {{G3^ysa  
Auckland Stock Exchange 奥克兰证券交易所 AM=,:k$  
auction 拍卖 )ItABl[{
 
auctioneer 拍卖商 oIO@#   
audit 审计；核数 b\JU%89  
Audit Commission 审计署 F?'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] a2.6S./  
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〕 LC]0c)v#  
audit review 帐目审查 ?Ojv<L-f.:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a!bW^?PcK  
audited account 审计帐目；经审计的帐目 U Y*`R  
audited annual account 经审计的周年帐目 BR|0uJ.M  
audited balance sheet 经审计的资产负债表 ].rKfv:  
auditor 核数师；核数主任；审计师 j-BNHX  
auditor's certificate 核数师证明书；审计师证明书 JL G!;sov  
auditor's report 核数师报告；审计师报告 ifS#9N|8  
Aussie bond 澳元债券 %JDQ[%3qY  
austerity budget 紧缩预算 ynw(wSH=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =)Hu
(;Yv  
Australia All Ordinaries Index 澳洲所有普通股票指数 nam]eW  
Australian Dollar [AUD] 澳元 w>*Jgc@A*  
Australian Options Market 澳大利亚期权市场 ?jz\[0)s  
Australian Securities Commission 澳洲证券事务监察委员会 WD\Yx~o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >N al\  
Australian Stock Exchange 澳大利亚证券交易所 _yAY5TIv  
Austrian Schilling [ATS] 奥地利先令 HlX~a:.7  
authentication 认证；鉴证 3:xx:Jt  
authority to purchase 委托购买证；委购书 <O=0^V  
authorization 认可；核准；授权；授权书 l| uiC%T  
authorization by direction 指示授权 0
&)6mO  
authorization by instruction 指令授权 Wi=zu[[qc  
authorization by warrant 令状授权 mTsyVji8  
authorization of unit trust 单位信托的认可 k~AtnI  
authorized agent 指定代理人 X~&8^?  
authorized capital 法定资本 Vj4 h#NN$  
authorized clerk 出市员 Ub f5:  
authorized dealer 认可交易商 P<X?  
authorized financial institution 认可财务机构 Khd A;bF  
authorized fund 认可基金 *g
*"bi*  
authorized fund house 获授权的基金公司；认可基金公司 wtSU43D  
authorized institution 认可机构 (<_kq;XtN0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 dBA&NW07  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,gk'8]  
authorized insurer 获授权保险人；获认可承保人 .f0qgmIyL  
authorized investment 特准投资项目 hpXW tQ  
authorized person 获授权人 9IXy96]]6  
authorized representative 获授权代表 MS#"TG/)  
authorized share capital 法定股本 A-1KTD  
automated quotation system 自动报价系统 ASov/<D_q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0p[k7W u  
自动交易系统〔香港期货交易所有限公司〕 rZwSo]gp  
automatic adjustment mechanism 自动调整机制 (z8ZCyq7r[  
automatic adjustment system 自动调整系统 6h5g!GQD  
Automatic Clearing House 自动票据交换所 ! (lF#MG}  
automatic exchange rates accumulation system 自动化汇率累集系统 @D-I@Cyl  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7WH'GoBh  
automatic teller machine [ATM] 自动柜员机 _O}U4aGMTC  
autopay 自动转帐 w_>\Yd[  
available assets 可用资产 oU,8?(}'~  
available fiscal reserve 现存财政储备 9O&m7]3  
available profit 可用利润 oJNQdW[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 NsYEBT7f  
average 平均；平均数；海损 {Zv%DV4_$  
average basic salary 平均基本薪金 a$?d_BX  
average consumer expenditure 平均消费开支；一般消费开支 ]8wm1_qV  
average cost 平均成本 PeIi@0vA  
average cost of land production 增辟土地平均成本 j]&
Qai~}Y  
average daily turnover 平均每日成交额 GU`q^q@Ea  
average daily wage rate 平均每日工资率 kwaZn~  
average expenditure pattern 平均开支模式 3|w$gG;Y  
average growth rate 平均增长率 68GH$ji  
average net fixed assets 固定资产平均净值 B.4e4%BBS  
average of relatives 相对价格平均数 JtY$AP$  
average price 平均价格 o|d:rp!^  
average propensity to consume 平均消费倾向；一般消费倾向 ~q+AAWL  
average propensity to save 平均储蓄倾向；一般储蓄倾向 DcFYb|p  
average rate 平均率 4jDi3MMU9  
average revenue 平均收入；平均收益 qJs_ahy(  
average stock 平均库存；平均存货 @ NDcO,]  
average yearly rent 平均年租 h-Y>>l>PW0  
avoidance of double taxation 避免双重课税 {hN\=_6*EW  
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 %pWJ2J@  
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