一些有用的会计术语(也不知道发的地方对不对)A

A: I*Dj@f`  
A share Ａ股；甲类股份 .6$=]hdAp  
abatement of tax 减税；减扣免税额 )#i"
hnYpQ  
ABN AMRO Bank N.V. 荷兰银行 Y% \3N  
above-the-line expenditure 线上项目支出；经常预算支出 beikzuC  
above-the-line receipt 线上项目收入；经常预算收入 |wv+g0]Pg^  
ABSA Asia Limited 南非联合亚洲有限公司 ,~38IIS>_  
absolute change 绝对数值变更 PVF:p7  
absolute expenditure 实际开支 B*O/>=_  
absolute guideline figure 绝对准则数字 ~<<32t'S:  
absolute interest 绝对权益 R[jFB 7dd  
absolute order of discharge 绝对破产解除令 CKZEX*mPC  
absolute profit margin 绝对利润幅度 0Yq_B
+IC  
absolute value 实值；绝对值 eL"'-d+]  
absolutely vested interest 绝对既得权益 _F[a2PE2+  
absorbed cost 已吸收成本；已分摊成本 1G12FV>M  
absorption 吸收；分摊；合并 2HBey  
absorption rate 吸收率；摊配率；分摊率 aW dI  
ACB Finance Limited 亚洲商业财务有限公司 lJ=EP.T  
acceptable form of reciprocity 合理的互惠条件 u;H^4} OQ  
acceptable rate 适当利率；适当汇率 !y~nsy:&7x  
acceptance agreement 承兑协议 dtY8>klI  
acceptance for honour 参加承兑 `ql8y'  
acceptor 承兑人；接受人；受票人 E_A5KLP  
acceptor for honour 参加承兑人 AEnkx!o  
accident insurance 意外保险 dl8f]y#Q  
Accident Insurance Association of Hong Kong 香港意外保险公会 wT- -i@@  
accident insurance scheme 意外保险计划 r`<e<C  
accident year basis 意外年度基准 k6z ]-XG  
accommodation 通融；贷款 1+-Go}I  
accommodation bill 通融票据；空头票据 Kgi`@`  
accommodation party 汇票代发人 7J5jf231  
account balance 帐户余额；帐户结余 eDP&W$s#  
account book 帐簿 12'MzIsU's  
account collected in advance 预收款项 kG5+kwV=:  
account current book 往来帐簿 o:ow"cOEf  
account of after-acquired property 事后取得的财产报告  u? >x  
account of defaulter 拖欠帐目 Q.eD:
@%iE  
account payable 应付帐款 8(Ptse  ,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 W&cs&>F#  
account receivable 应收帐款 n_]B5U  
account receivable report 应收帐款报表 qvo!nr7  
account statement 结单；帐单；会计财务报表 HxW/t7Z(  
account title 帐户名称；会计科目 (_FeX22+  
accountant's report 会计师报告 RAu(FJ  
Accountant's Report Rules 会计师报告规则 6(7{|iY  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q~ Ad{yC  
Accounting Arrangements 《会计安排》 z.RM85?T  
accounting basis 会计基础 -a>CF^tH  
accounting by Official Receiver 破产管理署署长呈交的帐目 LNR1YC1c  
Accounting Circular 《会计通告》 (D?4*9=  
accounting class 会计类别 }z/%b<o_  
accounting date 记帐日期；会计结算日期 hNYO+LrI)  
accounting for money 款项核算 CfS;F  
Accounting Officer 会计主任 ewn\'RLZ"@  
accounting period 会计报告期；会计期 DeW{#c6  
accounting policy 会计政策；会计方针 7_Te-i  
accounting practice 会计惯例 ndDF(qHr  
accounting principle 会计准则 "AXgT[ O  
accounting record 会计记录 DAf@-~c  
accounting report 会计报告 fW=<bf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >)NS U  
Accounting Society of China 中国会计学会 'L7u`  
accounting statement 会计报表 =2(52#pT  
accounting system 会计制度；会计系统 GY@:[u.&  
accounting transaction 会计事项；帐务交易 J9tV|
0  
accounting treatment 会计处理 K/Y
"oQ2  
accounting year 会计年度 ( 1  
accretion 增值；添加 4noy!h  
accrual 应计项目；应累算数目 .Ow8C  
accrual basis 应计制；权责发生制 XPdqE`w=$p  
accrual basis accounting 应计制会计；权责发生制会计 X!~y&[;[C  
accrue 应累算；应计 bM?29cs  
accrued benefit 应累算利益 rrEf<A}  
accrued charges 应计费用 8EJP~bt  
accrued cumulative preference share dividend 应累算的累积优先股股息 pN9U1!|uam  
accrued expenses 应累算费用 &+k*+  
accrued interest payable 应付利息；应计未付利息 /3hY[#e  
accrued interest receivable 应收利息；应计未收利息 ?5B?P:=kl  
accrued right 累算权益 XefmC6X  
accruing profit 应累算的利润 guf&V}&  
accumulated fiscal reserve 累积财政储备  `5(F'o  
accumulated profit 累积利润；滚存溢利 iT|7**+3  
accumulated reserve 累积储备 sdB(sbSF  
accumulation of surplus income 累积收益盈余 S?JGg.)  
acquired assets 既得资产 vN_ 8qzWk  
acquisition 收购；购置；取得 *fj]L?,  
acquisition cost 购置成本 YZ:C9:S6X  
acquisition expenses 购置费用 m}D;=>2$  
acquisition of 100% interest 收购全部股权 G `3{Q7k  
acquisition of control 取得控制权 {0a\<l  
acquisition of fixed assets 购置固定资产 Vh=U/{Rp1  
acquisition of shell “买壳” 4,R"(ej  
acquisition price 收购价 *CQZ6&^  
act of God 天灾 xj8z*fC;  
acting partner 执事合伙人 ^jRX6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `s+kYWg'Z  
active partner 积极参与的合伙人 j$lf>.[I  
active trading 交投活跃 WPpO(@sn  
actual circulation 实际流通 Yd~J(  
actual cost 实际成本 Q1yXdw  
actual expenditure 实际开支；实际支出 | X#!5u  
actual income 实际入息；实际收入；实际收益 8b-mW>xsA  
actual market 现货市场 }:$ot18  
actual price 现货价；实际价格 $'eY-U8q  
actual profit 实际利润 -w"lW7
 
actual quotation 实盘；实际价位；实际报价 :r "GZ  
actual year basis 按实际年度计算 !'[?cE
og  
actuals 实货 ]o=ON95ja  
actuarial investigation 精算调查 O x`K7$)  
actuarial principle 精算原则 <ty]z!B  
actuarial report 精算师报告 L[nDjQn"  
Actuarial Society of Hong Kong 香港精算学会 {' 0#<Z  
actuarial valuation 精算师估值 7p!ROl^  
actuary 精算师 `J03t\  
ad referendum agreement 暂定协议；有待覆核的协定 H n]( )/  
ad valorem duty 从价税；按值征税 ?tqJkL#  
ad valorem duty system 从价税制 uF}B:53A  
ad valorem fee 从价费 v?,@e5GZ  
ad valorem tariff 从价关税 I][&*V1  
additional allowance 额外免税额 z6B#F<h  
additional amount for unexpired risk 未过期风险的额外款额 W)T'?b'.  
additional assessable profit 补加应评税利润 b]xoXC6@t  
additional assessment 补加评税 S!gzmkGcj  
additional commitment 额外承担 #M'V%^xP  
additional commitment vote 额外承担拨款 zv;xxAX  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #+U1QOsz  
additional dependent parent allowance 供养父母额外免税额 1$C?+H  
additional provision 额外拨款 AX1!<K  
additional stamp duty 附加印花税 ?fC9)s  
additional tax 补加税罚款；补加税款 d8 Jf3Mo  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (.Ak*  
adjudged bankrupt 被裁定破产  CDuA2e  
adjudicated bankrupt 裁定破产人 L$);50E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |`o1B;lc  
adjudication of bankruptcy 裁定破产；宣告破产 s>\^dtG7  
adjudication of insolvency 裁定无力偿还债务 GBpdj}2=  
adjusted actual 经调整的实数；调整后的实数 n=$ne2/  
adjusted current assets 经调整的流动资产；调整后的流动资产 *ej< 0I{  
adjusted figure 经调整的数字；调整后的数额 KDGrX[L:6  
adjusted liabilities 经调整的负债；调整后的负债 +|X`cmnuU  
adjusted loss 经调整的亏损；调整后的亏损 J}8p}8eF,  
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 O(=9&PRi  
adjusted profit 经调整的利润；调整后的利润 ]&D=*:c  
adjusted surplus 经调整的盈余额；调整后的盈余额 r1vS~ 4Z  
adjusted value 经调整的价值；调整后的价值 |nLq4.  
adjustment 调整；修订；理算〔保险〕 Rmn{Vui9\  
adjustment centre 调剂中心 r7?nHF  
adjustment lag 调整过程的时间差距；调整时差 o37oRv]  
adjustment mechanism 调整机制 |7A}LA  
adjustment of loss 亏损调整 {=Jo!t;f  
adjustment process 调整过程；调整程序 T!41[vm(  
adjustment range 调整幅度 Ck%if  
administered exchange rate 受管制汇率 Q_iN/
F  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -
}!miV  
administration expenses 行政费用 OX]P;#4tU  
administration fee 手续费；行政费 BaIuOZ@,  
administration in bankruptcy 破产管理 s]kzXzRC?  
administration order 遗产管理令 cjg~?R  
administrator 管理人；遗产管理人 P,-5af*;  
administrator of the estate 遗产管理人 8>x'. 8  
admission of debt 债项承认书 =0PGE#d{t  
admission of proof 接纳债权证明 , .;0xyc  
advance 放贷款项；垫付款项；预支款项；预付款项 srO>l ;Vf/  
advance account 暂支帐目；预付款帐户 p-EU"O  
advance compensation 预付补偿金 m||9,z-  
advance from shareholder 股东垫款 %+|sbRBb  
advance pending reimbursement 预支以待日后付还 -oUNK}>  
advanced economy 先进经济体系 ~$[fG}C.K  
advancement 预付；预付财产 Z^4+ 88  
advances warrant 垫款令 MVvBd3  
advancing 贷出 #s\kF *  
adverse balance 逆差 ?r8hl.Z>  
adverse exchange 逆汇 $)9|"q6  
advertisement addressed to shareholders 在报章刊登的致股东通告 "cBqZzkk9j  
advice for collection 托收通知书 @b^$h:H  
advice of drawing 提款通知书；汇票通知书 4L{]!dox  
advice of payment 付款通知 > 3(,s^  
Advisory Committee [Securities and Futures Commission] x@bqPZ t  
谘询委员会〔证券及期货事务监察委员会〕 oZ tCx  
Advisory Committee on Diversification 经济多元化谘询委员会 X;)/<:mX  
affidavit 誓章；遗产申报誓章 yx4pQL7  
affidavit of no receipt 述明无收款的誓章 g:y4C6b  
affiliate 联号；联营公司；附属公司 Pz:,de~5Qm  
affiliated company 附属公司；联号；联营公司 9Sd?,z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e?+-~]0  
affordability 负担能力 m$v >r\*X  
African Development Bank [AfDB] 非洲开发银行 @sg.0GR  
after-acquired property 事后取得的财产 yOKzw~;0%  
after-hours dealing 市后交易 Y0EX{oxt1  
after-tax profit 税后盈利；税后利润；税后溢利 aL+>XN  
agency agreement 代理协议 9"gu>  
agency expenses 代理机构的开支 m0v.[61  
agency fee 代理费 Z~-N'Lt{  
Agency Law 《代理法》 Y(kf<Wo  
agent 代理人；承销人 \**j\m   
agent of company 公司代理人 !yrh50tD
 
agent's fee 代理人费；经纪费 iZeq l1O  
aggregate 总计；总数；总体数字 uSQ#Y^V_  
aggregate amount 总款额；总额 #\D74$D  
aggregate assets and liabilities 总体资产与负债 v;;3 K*c>  
aggregate at constant price 按固定价格计算的总体数字 p0zC(v0*  
aggregate demand 总需求 "Z,T%]  
aggregate gross position 总持仓量 l,l6j";ohd  
aggregate limit 总限额 _<sN54  
aggregate of salaries tax 合计薪俸税 h\3-8m  
aggregate performance 总体表现；总体业绩 Y2.zT6i  
aggregate supply 总体供应 eXK3W2XF  
aggregate surplus 总盈余 Z^as ?k(iM  
aggregate total 整体总额 il!B={  
aggregate value 总值；合计价值 JJbd h \  
aggregated basis 合计基准 g.hYhg'KUh  
aggregated net chargeable income 合计应课税入息实额 {GnZ@Q:F  
aggregation 合并计算；合计；总和 vGh>1U:  
aggregation of incomes of husband and wife 夫妇入息合并计算 2/s42 FoG  
aggregation of property 财产的总和 =G^'wwpv(  
agio 差价；贴水 (g X8iKl  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 a*.#Zgy:lK  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7[qL~BT+  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 qA`@~\qh"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \6?a  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 L;j++^p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment KT<$E!@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9oO~UP!ag  
agreement for a settlement 授产协议 1kL8EPT%o  
agreement for assignment 转让协议 \'Et)uD*  
agreement for sale 售卖协议；买卖协议 wW)(mY?   
agreement for sale and purchase 买卖协议 +M_
_\7  
agreement for the payment of interest 支付利息协议 sw$uZ$$~#  
agreement for the repayment of money 还款协议 FibZT1-k  
agreement of reinsurance 再保险协议 {9V.l.Q  
Agricultural Bank of China 中国农业银行 O]@#53)Tz  
air passenger departure tax 飞机乘客离境税 _]4p51r0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 pl1CPxSdO  
airport tax 机场税 d
r
=Q9%  
alcohol duty 酒精税 >&S}u\/  
alienation 让与；让渡；转让 76<mP*
5  
alimony 生活费；赡养费 y||RK`H  
All Ordinaries Index [AOI] 所有普通股指数 T~Bj],k_  
all risks 全险；综合险 u4SL:IH{D  
All Sales Record for Stock Market 《股票市场成交报告》 -/{FGbpR;  
Allied Capital Resources Limited 新联财务有限公司 {b4`\I@<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 wDW%v@  
allocation letter 拨款信件
ml1%C%  
allocation of fund 分配款项；预留款项 |M5#jVXj  
allocation of profit 利润分配；溢利分配 !R\FCAW[x  
allocation warrant 拨款令 lbIPtu  
allotment 分配；配股 2 Kjd!~Z$  
allotment notice 股份配售通知；配股通知 7G-?^  
allotment of shares 股份分配 breF,d$  
allowable 可获宽免；免税的 LAf#Rco4  
allowable business loss 可扣除的营业亏损 t&{;6MiE  
allowable expenses 可扣税的支出 \-;f<%+  
allowance 免税额；津贴；备抵；准备金
7(.Z8AO  
allowance for debts 债项的免税额 X`Q+,tx$  
allowance for depreciation by wear and tear 耗损折旧免税额 I(pq3_9$  
allowance for funeral expenses 殡殓费的免税额 s[0`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ztSQrDbbb4  
allowance for repairs and outgoings 修葺及支出方面的免税额 HV/:OCK  
allowance to debtor 给债务人的津贴 ^OWG9`p+  
alteration of capital 资本更改 h`1<+1J9  
alternate trustee 候补受托人 |R@T`dW  
amalgamation 合并 U[?_|=~7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T pF[-fO  
ambit of charges 征税范围；收费范围 DWKQ>X6  
amended valuation 经修订的估值 MU a[}?  
American Commodities Exchange 美国商品交易所 QE[<
Y3M  
American Express Bank Limited 美国运通银行 TMPk)N1Ka  
American Stock Exchange 美国证券交易所 <Jhd%O
 
amortization 摊销 YFB>GQ;  
amount due from banks 存放银行同业的款项 }5oI` 9VT  
amount due from banks abroad 存放海外银行同业的款项 V)/J2-w  
amount due from holding companies 控股公司欠款 ,/b!Xm:  
amount due from local banks 存放本港银行同业的款项 0@cIj ]  
amount due to banks 银行同业的存款 pIcg+~  
amount due to banks abroad 海外银行同业的存款 T*C25l;w  
amount due to holding companies 控股公司存款 4y7_P0}:B  
amount due to local banks 本港银行同业的存款 7mMGH(  
amount due to outport banks 外埠银行同业的存款 "*t6KXVaM  
amount for note issue 发行纸币的款额 a,RCK~GR  
amount of bond 担保契据的款额 %hYgG;22  
amount of consideration 代价款额
MYy58N  
amount of contribution 供款数额 vQi=13Pw  
amount of indebtedness 负债款额 PZ8,E{V  
amount of principal of the loan 贷款本金额 5<ruN11G  
amount of rates chargeable 应征差饷数额 k B]`py!  
amount of share capital 股本额 L7 }nmP>aR  
amount of sums assured 承保款额 ?cRF;!o"  
amount of variation 变动幅度 /ie&uWy  
amount of vote 拨款数额 Ei
@  
amount payable 应付款额 MBA?, |9Q#  
amount receivable 应收款额 5>f"
  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZJBb%d1;  
analysis 分析 tjXg  
ancillary risk 附属风险 iVZ}+Ct<"  
annual account 周年帐目；周年帐目报表；年度决算；年结 xE?KJ  
annual accounting date 年结日期 t7F0[E'=5\  
annual allowance 每年免税额；年积金；年度津贴；年津 +X^GS^mz  
annual balance 年度余额 U; oXX  
annual disposable income 每年可动用收入 ~bb6NP;'L  
annual estimates 周年预算 Q+ 
V<&  
annual fee 年费 u)r/#fUZ  
annual general meeting 周年大会 BkXv4|UE
 
annual growth rate 年增率；每年增长率 xNOKa*  
annual long-term supplement 长期个案每年补助金 {HEWU<5  
annual pensionable emolument 可供计算退休金的年薪 R~oJ-}iYX  
annual report 年报 iXnXZ|M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ftPps-  
annual return 周年报表；周年申报表；每年报税表格 (y>N\xS9  
Annual Return Rules 《周年报表规则》 d[3me{Rs  
annual review of consumer prices 每年消费物价回顾 ,jg #^47I  
annual roll-forward basis 逐年延展方式 nA,=g'7S  
annual salary 年薪 %BkE %ZcZ  
annual statement 年度报表；年度决算表 uKk#V6
t#  
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 'D5J5+.z  
annuitant 年金受益人 IVSC7SBiT  
annuity 年金 :gwmk9LZ  
annuity contract 年金合约 oa"Bpi9i  
annuity on human life 人寿年金 ?tjEXg>ny  
antecedent debt 先前的债项 z U[pn)pe  
ante-dated cheque 倒填日期支票 (rBsh6@)  
anticipated expenditure 预期开支 Zio!j%G  
anticipated net profit 预期纯利 cl^UFlf[  
anticipated revenue 预期收入 1 gjaTPwY  
anti-inflation measure 反通货膨胀措施 %@a;q?/?Nd  
anti-inflationary stance 反通货膨胀立场 %MHL@Nn>e  
apparent deficit 表面赤字 BNdq=|,+"  
apparent financial solvency 表面偿债能力 U U_0@V<  
apparent partner 表面合伙人 /=6_2t#vA  
application for personal assessment 个人入息课税申请书 LvG$J*  
application of fund 资金应用
% E1r{`p  
application to release as liquidator and to destruct the books of accounts and documents UDi(7c0.  
申请免除清盘人职务及毁灭帐簿与文件 ]w6F%d  
appointed actuary 委任精算师 PkDt-]G.  
appointed auditor 委任核数师；委任审计师 C<^i`[&P$  
appointed trustee 委任的受托人 .2@T|WD!Ah  
appointer 委任人 ct-Bq  
apportioned pro rata 按比例分摊 1iz =i^}  
apportionment 分配；分摊 fW2NYQP$:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x!GDS>  
apportionment formula 分摊方程式 g3
kbsi7_:  
apportionment of estate duty 遗产税的分摊 /(s |'"6  
appraisal 估价；评估 Q"FN"uQ}x  
appreciable growth 可观增长 lot`6]  
appreciable impact 显着影响 A2ye ^<-C.  
appreciable increase 可观增长 G^d3$7  
appreciation 增值；升值 /P,1KVQPh  
appreciation against other currencies 相对其他货币升值 -nNKUt.I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @3c'4O   
appreciation tax 增值税 im&N&A  
appropriation 拨款；拨用；拨付 Zt9G[[]  
appropriation account 拨款帐目 R
5=J:o  
Appropriation Bill 拨款法案 yP$esDP  
appropriation-in-aid system 补助拨款办法 3'.3RKV  
approved assets 核准资产 R&W%E%uj  
approved basket stock 认可一篮子证券 s7 nl  
approved budget 核准预算 G]aey>)  
approved charitable donation 认可慈善捐款 @~hy'6/  
approved charitable institution 认可慈善机构 9]=J+ (M  
approved currency 核准货币；认可货币 Ql5bjlQdO  
approved estimates 核准预算 o i'iZX  
approved estimates of expenditure 核准开支预算 1r>]XhRFZ  
approved overseas insurer 核准海外保险人 ~fkcal1@  
approved overseas trust company 核准海外信托公司 }cMkh  
approved pooled investment fund 核准汇集投资基金 h<&GdK2U+  
approved provident fund scheme 认可公积金计划 4Px|:7~wT8  
approved provision 核准拨款 )Q`Ycz-  
approved redeemable share 核准可赎回股份 /a32QuS  
approved regional stock 认可地区性证券 G$Mf(S'f  
approved retirement scheme 认可退休金计划 7(o`>7x*
 
approved subordinated loan 核准附属贷款 D@uVb4uK  
arbitrage 套戥；套汇；套利 o$L%t@  
arbitrageur 套戥者；套汇者 ^O7sQ7V"f=  
arbitrary amount 临时款项 j$Ndq(<tG  
arrangement 措施；安排；协定 Nut&g"u2  
arrears 欠款 ir.RO7f  
arrears of pay 欠付薪酬 UeFJ5n'x:  
arrears of revenue 逾期未收税款；逾期未收的帐项 *RS/`a;,  
articles of association 组织章程；组织细则；组织章程细则 Fya*[)HBo  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A;rk4)lij  
ascertainment of profit 确定利润 Rf4K Rhi  
"Asia Clear" “亚洲结算系统” Fvk=
6$d2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %|H]T]s  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 O MQ?*^eA
 
Asian Development Fund [ADF] 亚洲发展基金 ~

`BkCTT  
Asian dollar bond 亚洲美元债券 Y(6evo&IR  
Asian dollar market 亚洲美元市场 E}9wzPs  
Asian dollar rate 亚洲美元利率 mF@7;dpr  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 hA 5p'a+K  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _(J#RH  
asked price 沽盘；喊价；索价；卖方报价 Y({ R\W|  
assessable income 应评税入息 k#pO+[ x  
assessable loss 应评税亏损 Mu/(Xp62  
assessable profit 应评税利润 :u9'ZHkZ  
assessable value 应评税值 DQ+6VPc^o  
assessed profit 估定利润 \l(J6T
u  
assessed value 经评估价值 8zeeC eIU  
assessment 评税；评定；估价；评税单 >6Uc|D  
assessment number 评税编号；估价编号 L,A+"  
assessment of additional tax 补加税评税 -'qVnu  
assessment of performance 业绩评估；实绩评价 J(}PvkA  
Assessor 评税主任 rVP\F{Q4Tr  
asset price bubbles 资产价格泡沫 rAP="H<  
asset-backed securities 具资产保证的证券 c6i7f:'-0  
assets accretion 资产增值 v*Gd=\88  
assets and liabilities 资产与负债 >Du=(pB  
assets betterment statement 资产递增表；资产改进表 | U0s1f  
assets lending 实物放款；有抵押贷款 >#:SJ?)`T  
assets of the company passing on the death 死者去世时转移的公司资产 KS(H_&j  
assets pledged as security for liabilities 用作负债抵押的资产 AjEy@/  
assets portfolio 资产投资组合 =_BHpgL  
assets price 资产价格 Y)/|C7~W  
assets quality 资产质素 %bTuE' `b  
assets realization 资产变现 4Lg ,J9  
assets refinancing arrangement 资产再集资安排 sDNWB_~  
assets securitization 资产证券化 \;MP|:{pU  
assets situated outside Hong Kong 在香港以外地方的资产 [ S  
assets stripping 削减资产；拆卖资产 }.045 Wuu  
assets value 资产值 AHn!>w,  
assignee 承让人 (y; 6H  
assignment 转让；转让书；转让契 stK}K-=`  
assignment of interest 权益转让 0'6ai=W  
assignment of letters patent and trade mark 专利证书及商标转让 v@QnS  
assignment of property 物业转让；物业转让书 9NwUXh(:(  
assignment right 转让权 `l'T/F\  
assignor 转让人 `PAQv+EYz  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 t<fah3hl  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [c=P)t7 V  
associate member 附属会员 :qxWANUa  
associated body corporate 相联法人团体 cdkEK  
associated company 相联公司；联属公司  &ox  
associated corporation 相联法团 +pG+ xI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pnSKIn  
公认会计师公会〔英国〕 _D}3``  
Association of Futures Exchange Brokers 香港期货经纪协会 OR6vA5J  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :z P:4NW  
association of underwriters 承保人组织 ^BLO}9A{P  
assumption of control 接管 1_S]t[?I/  
assurance 担保；保险；转易；转易书 nZnqXclzxn  
assurance of interest 权益的转易 c=+%][
21  
at 19XX price 按一九ＸＸ年价格计算 V~*>/2+  
at a discount 按赔价计算；按贴水价格计算；打折扣 (U#,;  
at a premium 按溢价计算；按升水价格计算 G@Z%[YN
w  
at call 通知付款；按通知 .n8O 3V  
at constant market price 按固定市价计算 +&)/dHbL`]  
at constant price 按固定价格计算 #z>I =gl  
at cost 按成本计算 ?&9=f\/P  
at current market price 按当时市价计算；按现时市价计算 *K_8=TIA*  
at current price 按当时价格计算；按现时价格计算 0IqGy}+VU  
at factor cost 按要素成本计算；按生产要素成本计算 d6*84'|!  
at money-of-the-day price 按付款当日价格计算 mW!n%f  
at or better 按指定或较佳价位〔买卖指令〕 <eMqg u  
at par 按面值计算；平价 V-#JV@b  
at sight 见票即付 >vo 6X]p~  
at the close 按收市盘 rfVQX<95=/  
at the opening 按开市盘 |dEPy-Xe  
attestation 见证；见证条款 o_Z9\'u  
at-the-money option 平价期权 ZqrS]i@$  
attorney 受权人；受托代表人 ?" 4X
&6xl  
attornment 新拥有人承认书 8y6
dT  
attributable profit 可归属利润 @"NP`#
 
attributable share value 可归属股份价值 p
Le4dz WA  
Auckland Stock Exchange 奥克兰证券交易所 D~ 3@v+d  
auction 拍卖 MzUKp"  
auctioneer 拍卖商 -4+'(3qr  
audit 审计；核数 4+>yL+sC%v  
Audit Commission 审计署 bP-(N14x+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] b-8@_@f|g  
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〕 {+#{Cha  
audit review 帐目审查 V0{#q/q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 D+;4|7s+  
audited account 审计帐目；经审计的帐目 @&m]:GR  
audited annual account 经审计的周年帐目 m-4#s  
audited balance sheet 经审计的资产负债表 >b"@{MZ@t  
auditor 核数师；核数主任；审计师 ,N:^4A  
auditor's certificate 核数师证明书；审计师证明书 ,w6?Ap  
auditor's report 核数师报告；审计师报告 4|&/#Cz^Y  
Aussie bond 澳元债券 Czw]5  
austerity budget 紧缩预算 :'%|LBc0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;6R9k]5P%  
Australia All Ordinaries Index 澳洲所有普通股票指数 kJ"rRsK  
Australian Dollar [AUD] 澳元 kwUUv
F7w  
Australian Options Market 澳大利亚期权市场 Z<>gx m<  
Australian Securities Commission 澳洲证券事务监察委员会 7r?,wM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Y>aVnixx<  
Australian Stock Exchange 澳大利亚证券交易所 U/{t"e  
Austrian Schilling [ATS] 奥地利先令 J?TCP%  
authentication 认证；鉴证 Xh}q/H<  
authority to purchase 委托购买证；委购书 USEmD5q  
authorization 认可；核准；授权；授权书 {M:/HQo  
authorization by direction 指示授权 }iDRlE,  
authorization by instruction 指令授权 C ibfuR  
authorization by warrant 令状授权 Dti-*LB1  
authorization of unit trust 单位信托的认可 PTe$dPB  
authorized agent 指定代理人 MkFWZ9c3  
authorized capital 法定资本 3HXeBW  
authorized clerk 出市员 7Z:3xb&>   
authorized dealer 认可交易商 r6\g#}  
authorized financial institution 认可财务机构 DZL(G [  
authorized fund 认可基金 @F(e
r  
authorized fund house 获授权的基金公司；认可基金公司 :tO?+
1  
authorized institution 认可机构 !]s=9(O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !QAndg{;D  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !{V`N|0  
authorized insurer 获授权保险人；获认可承保人 yx`@f8Kr  
authorized investment 特准投资项目 ='D%c^;O8'  
authorized person 获授权人 OQ2G2>p  
authorized representative 获授权代表 gNxv.6Pp=  
authorized share capital 法定股本 >CKa?N;  
automated quotation system 自动报价系统 L|APXy]>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] r)>'cjx/  
自动交易系统〔香港期货交易所有限公司〕 SE(<(w  
automatic adjustment mechanism 自动调整机制 *IbDA  
automatic adjustment system 自动调整系统 i| cA)  
Automatic Clearing House 自动票据交换所 |%8t.
Z  
automatic exchange rates accumulation system 自动化汇率累集系统 vh"';L_*37  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #]+BIr`  
automatic teller machine [ATM] 自动柜员机 _5n2'\] H`  
autopay 自动转帐 =CFg~8W  
available assets 可用资产 }` `oojz  
available fiscal reserve 现存财政储备 0e"KdsA:<U  
available profit 可用利润 >h2qam  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "K>!+<  
average 平均；平均数；海损 X
)]>E]X  
average basic salary 平均基本薪金 ! weYOOu  
average consumer expenditure 平均消费开支；一般消费开支 zQ<&[Tuwa  
average cost 平均成本 W'k&DKhTqF  
average cost of land production 增辟土地平均成本 5[zr(FuE  
average daily turnover 平均每日成交额 !^L}LtqHI  
average daily wage rate 平均每日工资率 QP<P,Bi~  
average expenditure pattern 平均开支模式 moVf(7  
average growth rate 平均增长率 #|769=1  
average net fixed assets 固定资产平均净值 ZHA&gdK@  
average of relatives 相对价格平均数 3<FqK\P  
average price 平均价格 <F_w4!  
average propensity to consume 平均消费倾向；一般消费倾向 r{yIF~k@  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "o;%em*Bc  
average rate 平均率 ,agkV)H  
average revenue 平均收入；平均收益 Jt8M;Yk  
average stock 平均库存；平均存货 ^+~$eg&js  
average yearly rent 平均年租 uq:'`o-1  
avoidance of double taxation 避免双重课税 uJ=&++[  
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 0_y&9Te  
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