一些有用的会计术语(也不知道发的地方对不对)A

A: JZXc
1R| 9  
A share Ａ股；甲类股份 /*O,T  
abatement of tax 减税；减扣免税额 ibuI/VDF  
ABN AMRO Bank N.V. 荷兰银行 |"-,C}O  
above-the-line expenditure 线上项目支出；经常预算支出 ~Op1NE  
above-the-line receipt 线上项目收入；经常预算收入 rka:.#!  
ABSA Asia Limited 南非联合亚洲有限公司 v4zd x)  
absolute change 绝对数值变更 h@DJ/&;u@  
absolute expenditure 实际开支 V0AX1?H~w  
absolute guideline figure 绝对准则数字 >ATW/9r  
absolute interest 绝对权益 kxmS  
absolute order of discharge 绝对破产解除令 |K_B{v.  
absolute profit margin 绝对利润幅度 f!J^vDl  
absolute value 实值；绝对值 ^`!Daqk  
absolutely vested interest 绝对既得权益 $"FdS,*qKl  
absorbed cost 已吸收成本；已分摊成本 F:@Ixk?E  
absorption 吸收；分摊；合并 }6bLukv  
absorption rate 吸收率；摊配率；分摊率 $ vjmW! O  
ACB Finance Limited 亚洲商业财务有限公司 $~YuS_sYg  
acceptable form of reciprocity 合理的互惠条件 c~'kW`sNV  
acceptable rate 适当利率；适当汇率 @iRVY|t/  
acceptance agreement 承兑协议 1}uDgz^  
acceptance for honour 参加承兑 z )pV$  
acceptor 承兑人；接受人；受票人 "n6Y^  
acceptor for honour 参加承兑人 l =yHx\  
accident insurance 意外保险 9A_7:V]_  
Accident Insurance Association of Hong Kong 香港意外保险公会 /)I9+s#q9o  
accident insurance scheme 意外保险计划 vvM)Rb,  
accident year basis 意外年度基准 hjG1fgEj  
accommodation 通融；贷款 ,![=_d  
accommodation bill 通融票据；空头票据 mCGcM^21-x  
accommodation party 汇票代发人 uf^:3{1  
account balance 帐户余额；帐户结余 0|ps),  
account book 帐簿 ?},ItJ#>)q  
account collected in advance 预收款项 Vw*x3>`  
account current book 往来帐簿 *02( J  
account of after-acquired property 事后取得的财产报告 W*<]`U_.  
account of defaulter 拖欠帐目 <C$<(Dw5  
account payable 应付帐款 jyGVbno
`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2 QmUg  
account receivable 应收帐款 ]p!J]YV ]0  
account receivable report 应收帐款报表 i4I0oRp  
account statement 结单；帐单；会计财务报表 MP,*W
}@  
account title 帐户名称；会计科目 2jW>uk4/i  
accountant's report 会计师报告 Du>HF;Fv  
Accountant's Report Rules 会计师报告规则 3I5WD
uq  
accounting and auditing procedure 会计与审计程序；会计与核数程序 QRlzGRueR&  
Accounting Arrangements 《会计安排》 Ng"vBycy  
accounting basis 会计基础 i-?zwVmn  
accounting by Official Receiver 破产管理署署长呈交的帐目 RNdnlD#P  
Accounting Circular 《会计通告》 y2R=%EFh6  
accounting class 会计类别 re!8nuBsA  
accounting date 记帐日期；会计结算日期 ]CZLaID~  
accounting for money 款项核算 v
VYduvw  
Accounting Officer 会计主任 +_eb*Z`5o  
accounting period 会计报告期；会计期 pNlisS  
accounting policy 会计政策；会计方针 ^JtHTLH
L=  
accounting practice 会计惯例 Y*k<NeDyn  
accounting principle 会计准则 lAk1ncx  
accounting record 会计记录 i'wF>EBz  
accounting report 会计报告 V@S/!h+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !7)ID7d  
Accounting Society of China 中国会计学会 }BJ1#<  
accounting statement 会计报表 5Mr;6 ]
I<  
accounting system 会计制度；会计系统 {_Qxe1^g  
accounting transaction 会计事项；帐务交易 / D ]B  
accounting treatment 会计处理 2]9<%-=S  
accounting year 会计年度 U_- K6:tr  
accretion 增值；添加 kkB
U<L2  
accrual 应计项目；应累算数目 2NknC>9(\  
accrual basis 应计制；权责发生制 @'*#]YU8  
accrual basis accounting 应计制会计；权责发生制会计 CLfb`rF  
accrue 应累算；应计 !)3s <{k#  
accrued benefit 应累算利益 cf'}*$[S  
accrued charges 应计费用 

-mJ&N  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?
0mJBA  
accrued expenses 应累算费用 0lCd,a2:  
accrued interest payable 应付利息；应计未付利息 RuNH (>Eb  
accrued interest receivable 应收利息；应计未收利息 ennz/'  
accrued right 累算权益 t4_K>Mj+d  
accruing profit 应累算的利润 (
u&yb!`  
accumulated fiscal reserve 累积财政储备 0NtsFPO  
accumulated profit 累积利润；滚存溢利 ]&U|d  
accumulated reserve 累积储备 Nox
z kpMF  
accumulation of surplus income 累积收益盈余 &t/<yq}{  
acquired assets 既得资产 9yo[T(8  
acquisition 收购；购置；取得 %`QsX {?,  
acquisition cost 购置成本 ;lH,bX~5  
acquisition expenses 购置费用 eH  
acquisition of 100% interest 收购全部股权 T(UYlLe  
acquisition of control 取得控制权 mzxvfXSF  
acquisition of fixed assets 购置固定资产 iT5SuIv  
acquisition of shell “买壳” \~t~R q  
acquisition price 收购价 '1'1T5x~  
act of God 天灾 ^3|$wB=  
acting partner 执事合伙人 bM^A9BxD  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \a2oM$PX  
active partner 积极参与的合伙人 GFdJFQio  
active trading 交投活跃 sK-|xU.  
actual circulation 实际流通 jL+}F/~r  
actual cost 实际成本 'uACoME@  
actual expenditure 实际开支；实际支出 0a6@HwO  
actual income 实际入息；实际收入；实际收益 0^.4eX:E_  
actual market 现货市场 +N$7=oGC  
actual price 现货价；实际价格 /v)!m&6]>  
actual profit 实际利润 }r~l72 `  
actual quotation 实盘；实际价位；实际报价 'Y{ux>  
actual year basis 按实际年度计算 k*3_) S -  
actuals 实货 %4|}&,%%r  
actuarial investigation 精算调查 ^Pg YP  
actuarial principle 精算原则 ,XG|oo-  
actuarial report 精算师报告 M(zY[O
 
Actuarial Society of Hong Kong 香港精算学会 qb>r\bc  
actuarial valuation 精算师估值 T0v@mXBQ  
actuary 精算师 $;i$k2n:  
ad referendum agreement 暂定协议；有待覆核的协定 60%~+oHi~  
ad valorem duty 从价税；按值征税 Usf"K*A  
ad valorem duty system 从价税制 dh;M
pE  
ad valorem fee 从价费 #D/ }u./  
ad valorem tariff 从价关税 uU(G_E ?  
additional allowance 额外免税额 :
.[5('  
additional amount for unexpired risk 未过期风险的额外款额 |vDoqlW  
additional assessable profit 补加应评税利润 ws2j:B  
additional assessment 补加评税 ENXW#{N.v  
additional commitment 额外承担 6a]f
&={E  
additional commitment vote 额外承担拨款
oB06{/6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |z|)r"*\4  
additional dependent parent allowance 供养父母额外免税额 @VC9gdO/  
additional provision 额外拨款 Qv0>Pf  
additional stamp duty 附加印花税 @52=3  
additional tax 补加税罚款；补加税款 /N[o[q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ed&,[rC  
adjudged bankrupt 被裁定破产 y~c4:*L3  
adjudicated bankrupt 裁定破产人 $ lsRg:J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .V 3X#t  
adjudication of bankruptcy 裁定破产；宣告破产 PP[)h,ZL*  
adjudication of insolvency 裁定无力偿还债务 q8xc70: R  
adjusted actual 经调整的实数；调整后的实数 yCkW2p]s,K  
adjusted current assets 经调整的流动资产；调整后的流动资产
%{
~mk[d3  
adjusted figure 经调整的数字；调整后的数额 -?w v}o  
adjusted liabilities 经调整的负债；调整后的负债 %Di7u- x  
adjusted loss 经调整的亏损；调整后的亏损 ds$\vSd  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 :KV,:13`D  
adjusted profit 经调整的利润；调整后的利润 AV[PQI  
adjusted surplus 经调整的盈余额；调整后的盈余额 JIbzh?$aD  
adjusted value 经调整的价值；调整后的价值 XJlDiBs9=Q  
adjustment 调整；修订；理算〔保险〕 YNgR1:l  
adjustment centre 调剂中心 9CK\tx&  
adjustment lag 调整过程的时间差距；调整时差 E0)mI)RW.  
adjustment mechanism 调整机制 ),p
]n  
adjustment of loss 亏损调整 f-v ND'@  
adjustment process 调整过程；调整程序 *fvI.cKiGP  
adjustment range 调整幅度 3w^J"O/T  
administered exchange rate 受管制汇率 ^,Y~M_=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^W[B[Y<k  
administration expenses 行政费用 ghobu}wuF  
administration fee 手续费；行政费 oY2?W  
administration in bankruptcy 破产管理 kLPO+lg+  
administration order 遗产管理令 K!-&Zv  
administrator 管理人；遗产管理人 %YvSHh;c  
administrator of the estate 遗产管理人 *4hOCQ[  
admission of debt 债项承认书 \p@nH%@v  
admission of proof 接纳债权证明 }Cmj(k`~  
advance 放贷款项；垫付款项；预支款项；预付款项 |+;KhC  
advance account 暂支帐目；预付款帐户 'tV"^KQHI  
advance compensation 预付补偿金 dJQ }{,+6  
advance from shareholder 股东垫款 mWN1Q<vn,l  
advance pending reimbursement 预支以待日后付还 *@G(3 n  
advanced economy 先进经济体系 0'%+X|  
advancement 预付；预付财产 cfC;eRgq~  
advances warrant 垫款令 g3|Y$/J7P  
advancing 贷出 ^E<~zO=Z  
adverse balance 逆差 )0n29  
adverse exchange 逆汇 #}t1   
advertisement addressed to shareholders 在报章刊登的致股东通告 # McK46B z  
advice for collection 托收通知书 (ju aDn)  
advice of drawing 提款通知书；汇票通知书 q]
iKz%|Z/  
advice of payment 付款通知 %KJhtd"q  
Advisory Committee [Securities and Futures Commission] @q{:Oc^
 
谘询委员会〔证券及期货事务监察委员会〕 k{}[>))Q  
Advisory Committee on Diversification 经济多元化谘询委员会 rtYb"-&  
affidavit 誓章；遗产申报誓章 ~E3SC@KL  
affidavit of no receipt 述明无收款的誓章 C:s^s  
affiliate 联号；联营公司；附属公司 `hK>bHj  
affiliated company 附属公司；联号；联营公司 &w;^m/zP3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >G4HZE  
affordability 负担能力 5}X
<(q(  
African Development Bank [AfDB] 非洲开发银行 anz9lGG#  
after-acquired property 事后取得的财产 N.5KPAvg%  
after-hours dealing 市后交易 7>t$<J  
after-tax profit 税后盈利；税后利润；税后溢利 e}?1T7NPG]  
agency agreement 代理协议 s`Be#v  
agency expenses 代理机构的开支 vh. Wm?
qQ  
agency fee 代理费 6_9:Eb=^v!  
Agency Law 《代理法》 6cQeL$,SQ  
agent 代理人；承销人 +;:aG6q+  
agent of company 公司代理人 "9U+h2#]  
agent's fee 代理人费；经纪费 j:v~MrQ7|  
aggregate 总计；总数；总体数字 \'It,PN  
aggregate amount 总款额；总额 =2;mxJ#o  
aggregate assets and liabilities 总体资产与负债 '.%iPMM  
aggregate at constant price 按固定价格计算的总体数字 W>q*.9}Y"  
aggregate demand 总需求 5I)~4.U|,m  
aggregate gross position 总持仓量 U+9-li  
aggregate limit 总限额 j1;_w  
aggregate of salaries tax 合计薪俸税 _
#J_$CE#  
aggregate performance 总体表现；总体业绩 cYq']$]  
aggregate supply 总体供应 vR%j#v|s  
aggregate surplus 总盈余 ]5o0
 
aggregate total 整体总额 _A;v
Sp.`  
aggregate value 总值；合计价值 eN<>#:`  
aggregated basis 合计基准 7,W]zKH  
aggregated net chargeable income 合计应课税入息实额 ;<bj{#mMv  
aggregation 合并计算；合计；总和 "o^bN 9=  
aggregation of incomes of husband and wife 夫妇入息合并计算 &AQg'|  
aggregation of property 财产的总和 C;d|\[7Z  
agio 差价；贴水 NRHr6!f>  
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》 >}dT
O/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8m/FKO (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》 hapB! ~M?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment TdNuD 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》 Xb(CH#*{z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ueWR/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 HO%E-5b9  
agreement for a settlement 授产协议 2d5}`>  
agreement for assignment 转让协议 #sz]PZ\  
agreement for sale 售卖协议；买卖协议 .q5J^/kr  
agreement for sale and purchase 买卖协议 54ak<&?  
agreement for the payment of interest 支付利息协议 ||{T5E-.F  
agreement for the repayment of money 还款协议 5YTb7M  
agreement of reinsurance 再保险协议 Eu`2w%qz  
Agricultural Bank of China 中国农业银行 2y9:'c|  
air passenger departure tax 飞机乘客离境税 T@K7DkP@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iXUWIgr  
airport tax 机场税 ^f^-.X  
alcohol duty 酒精税 2X qTyf<  
alienation 让与；让渡；转让 pY{;
Yn&t  
alimony 生活费；赡养费 iwG>]:K3  
All Ordinaries Index [AOI] 所有普通股指数 rQu  
all risks 全险；综合险 +Fc ET  
All Sales Record for Stock Market 《股票市场成交报告》 ou<S)_|Iu  
Allied Capital Resources Limited 新联财务有限公司 N`,7FI}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5`4}A%@&  
allocation letter 拨款信件 kP!%|&w;  
allocation of fund 分配款项；预留款项 Tm%$J  
allocation of profit 利润分配；溢利分配 ;=5@h!@R  
allocation warrant 拨款令 Qa,NGP.  
allotment 分配；配股 Mv/IMO0rR  
allotment notice 股份配售通知；配股通知 GN:Ru|n  
allotment of shares 股份分配 s jL
*I  
allowable 可获宽免；免税的 S+.21,  
allowable business loss 可扣除的营业亏损 ri/t(m^{W  
allowable expenses 可扣税的支出 yPf?"W  
allowance 免税额；津贴；备抵；准备金 ! 6p>P4TT  
allowance for debts 债项的免税额 o|z+!,  
allowance for depreciation by wear and tear 耗损折旧免税额 io1S9a(y  
allowance for funeral expenses 殡殓费的免税额 \]Y\P~n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @wd!&%yzO  
allowance for repairs and outgoings 修葺及支出方面的免税额 E/"YId
`A  
allowance to debtor 给债务人的津贴 y;,=ajrF  
alteration of capital 资本更改 EzzTJ>  
alternate trustee 候补受托人 O{lIs_1.Z  
amalgamation 合并 8yHq7=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~/^y.SsWM  
ambit of charges 征税范围；收费范围 mV6#!_"  
amended valuation 经修订的估值 <u6
c2!I{  
American Commodities Exchange 美国商品交易所 MZCL:#  
American Express Bank Limited 美国运通银行 .@y{
)/  
American Stock Exchange 美国证券交易所 ?60>'Xjj  
amortization 摊销 ,bB( 24LD  
amount due from banks 存放银行同业的款项 fp.!VOy  
amount due from banks abroad 存放海外银行同业的款项 tP}Xhn`  
amount due from holding companies 控股公司欠款 7!O^;]+,  
amount due from local banks 存放本港银行同业的款项 KotPV  
amount due to banks 银行同业的存款 +90u!r^v  
amount due to banks abroad 海外银行同业的存款 AkxH  
amount due to holding companies 控股公司存款 sx-EA&5-9k  
amount due to local banks 本港银行同业的存款 O
q #o1>  
amount due to outport banks 外埠银行同业的存款 o `b`*Z  
amount for note issue 发行纸币的款额 6!4';2Q  
amount of bond 担保契据的款额 Of1IdE6~  
amount of consideration 代价款额 pBlRd{#fL  
amount of contribution 供款数额 4fu'QZ(}  
amount of indebtedness 负债款额  5Waw?1GL  
amount of principal of the loan 贷款本金额 Wr]O  
amount of rates chargeable 应征差饷数额 fm3(70F\  
amount of share capital 股本额 8# 6\+R  
amount of sums assured 承保款额 ?F!EB4E\y}  
amount of variation 变动幅度 .i MnWW  
amount of vote 拨款数额 s9uL<$,'  
amount payable 应付款额 E"Zb};}  
amount receivable 应收款额 ~Y\QGuT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^{),+S  
analysis 分析 eeZIa`.sX  
ancillary risk 附属风险 3CA|5A.Pa  
annual account 周年帐目；周年帐目报表；年度决算；年结 p@#]mVJ>9  
annual accounting date 年结日期 !nec 7  
annual allowance 每年免税额；年积金；年度津贴；年津 Z1VC5*K  
annual balance 年度余额 " <<A  
annual disposable income 每年可动用收入 7sj<|g<h(_  
annual estimates 周年预算 ^$e0t;W=  
annual fee 年费 /m97CC#+  
annual general meeting 周年大会 VT'0DQ!NIq  
annual growth rate 年增率；每年增长率 o^6jyb!j  
annual long-term supplement 长期个案每年补助金 K|`+C1!  
annual pensionable emolument 可供计算退休金的年薪 6a7vlo  
annual report 年报 [m~b[ZwES  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uZ@-e|qto  
annual return 周年报表；周年申报表；每年报税表格 ksTzXG8  
Annual Return Rules 《周年报表规则》 .6\T`6H=a  
annual review of consumer prices 每年消费物价回顾 7raSf&{&6b  
annual roll-forward basis 逐年延展方式 LEWa6'0rq
 
annual salary 年薪 S  <2}8D  
annual statement 年度报表；年度决算表 AnRlH  
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 _o\>V:IZ  
annuitant 年金受益人 - o4@#p>>  
annuity 年金 \^Ep>Pq`]  
annuity contract 年金合约 7 n\mj\  
annuity on human life 人寿年金 $2Kau 1  
antecedent debt 先前的债项  ~q*i;*  
ante-dated cheque 倒填日期支票 PoJmW^:}  
anticipated expenditure 预期开支 -UJ?L  
anticipated net profit 预期纯利 3voW  
anticipated revenue 预期收入 q5%2WM]6  
anti-inflation measure 反通货膨胀措施 z9^c]U U)E  
anti-inflationary stance 反通货膨胀立场 Cy`26[E$S  
apparent deficit 表面赤字 <'W=]IAV  
apparent financial solvency 表面偿债能力 ldK>HxM%Z  
apparent partner 表面合伙人 f(!E!\
&n^  
application for personal assessment 个人入息课税申请书 &j3` )N  
application of fund 资金应用 w-r_H!-  
application to release as liquidator and to destruct the books of accounts and documents Ft3I>=f{  
申请免除清盘人职务及毁灭帐簿与文件 y7>iz6N  
appointed actuary 委任精算师 8Bj4_!g  
appointed auditor 委任核数师；委任审计师 nHnk#SAAu  
appointed trustee 委任的受托人 xsYE=^uv  
appointer 委任人 /CH(!\bQ  
apportioned pro rata 按比例分摊 7LG+$LEz  
apportionment 分配；分摊 %Nl`~Kz9U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oL#xDG  
apportionment formula 分摊方程式 +a #lofhv  
apportionment of estate duty 遗产税的分摊 3u*82s\8T  
appraisal 估价；评估 jH(&oV  
appreciable growth 可观增长 J`W-]3S#  
appreciable impact 显着影响 A1Ka(3"  
appreciable increase 可观增长 "t=UX -3  
appreciation 增值；升值 ]\7lbLv  
appreciation against other currencies 相对其他货币升值 'm[6v}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f?Z|>3.2  
appreciation tax 增值税 %Mh Q  
appropriation 拨款；拨用；拨付 <3lUV7!  
appropriation account 拨款帐目 .xEJaID\N  
Appropriation Bill 拨款法案 `-o5&>'nf  
appropriation-in-aid system 补助拨款办法 {>/)5AGs  
approved assets 核准资产 F,Q?s9s  
approved basket stock 认可一篮子证券 R'L?Xn}3  
approved budget 核准预算 8[oYZrg  
approved charitable donation 认可慈善捐款 bQ<b[  
approved charitable institution 认可慈善机构 3&$Nd  
approved currency 核准货币；认可货币 k5wi'  
approved estimates 核准预算 !5&%\NSv  
approved estimates of expenditure 核准开支预算 s1{[{L3  
approved overseas insurer 核准海外保险人 eI0F!Yon  
approved overseas trust company 核准海外信托公司 MO-!TZ+6  
approved pooled investment fund 核准汇集投资基金 w(Gz({l+  
approved provident fund scheme 认可公积金计划 kymn)Ea  
approved provision 核准拨款 aV<^IxE;  
approved redeemable share 核准可赎回股份 0potz]}  
approved regional stock 认可地区性证券 V`[P4k+b   
approved retirement scheme 认可退休金计划 |gW    
approved subordinated loan 核准附属贷款 (|dPeix|  
arbitrage 套戥；套汇；套利 Qo.Uqz.C  
arbitrageur 套戥者；套汇者 vGMJ^q  
arbitrary amount 临时款项 _PV*lK=  
arrangement 措施；安排；协定 %
MbyKz:X  
arrears 欠款 t-!m vx9Z  
arrears of pay 欠付薪酬 pr$~8e=c  
arrears of revenue 逾期未收税款；逾期未收的帐项 D;jK/2  
articles of association 组织章程；组织细则；组织章程细则 #MglHQO+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U-eI\Lu  
ascertainment of profit 确定利润 @ ICbKg:  
"Asia Clear" “亚洲结算系统” 0Qp[\ia  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |0kXCq  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y87XLvig}  
Asian Development Fund [ADF] 亚洲发展基金 +TF8WZZF.d  
Asian dollar bond 亚洲美元债券 PS$k >_=t  
Asian dollar market 亚洲美元市场 z{|LQt6q  
Asian dollar rate 亚洲美元利率 >ukQ, CE~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (')(d HHW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8aZ$5^z  
asked price 沽盘；喊价；索价；卖方报价 Pxqiv9D<R  
assessable income 应评税入息 =-Nsc1&  
assessable loss 应评税亏损 ~,gLplpG0  
assessable profit 应评税利润 Hx
Z.OZbR  
assessable value 应评税值 ;SKcbws  
assessed profit 估定利润 781]THY=  
assessed value 经评估价值 1Cv#nhmp  
assessment 评税；评定；估价；评税单 84^[/d;!  
assessment number 评税编号；估价编号 E MQ4yK  
assessment of additional tax 补加税评税 dMV=jJ%Y  
assessment of performance 业绩评估；实绩评价 bK4&=#Zh  
Assessor 评税主任 #9\THfb  
asset price bubbles 资产价格泡沫 q$T8bh,2  
asset-backed securities 具资产保证的证券 4sIXO   
assets accretion 资产增值 NI.`mc6Xd  
assets and liabilities 资产与负债 i4<BDX5
 
assets betterment statement 资产递增表；资产改进表 *T1~)z}j<  
assets lending 实物放款；有抵押贷款 y(}Eko4u5  
assets of the company passing on the death 死者去世时转移的公司资产 \2>?6zs  
assets pledged as security for liabilities 用作负债抵押的资产 nvt$F%+  
assets portfolio 资产投资组合 TF\sP8>V  
assets price 资产价格 4mJ
FvDZV`  
assets quality 资产质素 88l,&2q  
assets realization 资产变现 nP1GW6P
u  
assets refinancing arrangement 资产再集资安排 76bc
]o#  
assets securitization 资产证券化 Y@%`ZPJ  
assets situated outside Hong Kong 在香港以外地方的资产 n=o_1M|  
assets stripping 削减资产；拆卖资产 J
{tVa(.  
assets value 资产值 qjAh6Q/E`
 
assignee 承让人 *ik/p  
assignment 转让；转让书；转让契 #tDW!Xv?  
assignment of interest 权益转让 C ) ?uE'  
assignment of letters patent and trade mark 专利证书及商标转让 5g>wV  
assignment of property 物业转让；物业转让书 c`jDW S  
assignment right 转让权 % O%xp
SYr  
assignor 转让人 YB5dnS"n  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \bold"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3D_"y
Z  
associate member 附属会员 7W|Zq6pi  
associated body corporate 相联法人团体 :gf;}  
associated company 相联公司；联属公司 k.GA8=]>  
associated corporation 相联法团 XYAmJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .S7:;%qL6  
公认会计师公会〔英国〕 uPLErO9Es[  
Association of Futures Exchange Brokers 香港期货经纪协会 m$:&P|!'p  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 kjE*9bUc  
association of underwriters 承保人组织 Q["t eo]DQ  
assumption of control 接管 ehT%s+aUw  
assurance 担保；保险；转易；转易书 ~5 >[`)  
assurance of interest 权益的转易 55m<XC  
at 19XX price 按一九ＸＸ年价格计算 Y(r@v  
at a discount 按赔价计算；按贴水价格计算；打折扣 n8u*JeN  
at a premium 按溢价计算；按升水价格计算 $r
79n-  
at call 通知付款；按通知 /oL8;:m  
at constant market price 按固定市价计算 K5`Rk"s  
at constant price 按固定价格计算 Jhy(x1%  
at cost 按成本计算 OipqoI2  
at current market price 按当时市价计算；按现时市价计算 p3yU:q#A  
at current price 按当时价格计算；按现时价格计算 9$RIH\*  
at factor cost 按要素成本计算；按生产要素成本计算 $iPP|Rw  
at money-of-the-day price 按付款当日价格计算 !h: Q  
at or better 按指定或较佳价位〔买卖指令〕 CVQB"L  
at par 按面值计算；平价 _kN*e:t  
at sight 见票即付 W&C-/O,m  
at the close 按收市盘 Gx'TkU=  
at the opening 按开市盘 fu]N""~  
attestation 见证；见证条款 ipjkZG@  
at-the-money option 平价期权 3Aj*\e0t  
attorney 受权人；受托代表人 |"7Y52d  
attornment 新拥有人承认书 .'d2J>~N  
attributable profit 可归属利润 3n48%
5  
attributable share value 可归属股份价值 }ZzLs/v%X  
Auckland Stock Exchange 奥克兰证券交易所 /;oqf4MF  
auction 拍卖 u #~;&D*q  
auctioneer 拍卖商 5<+KR.W
 
audit 审计；核数 K5k?H  
Audit Commission 审计署 JE;+T[I  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %e_"CS  
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〕 Qf@iU%
G  
audit review 帐目审查 f$F*3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  'Cc(3  
audited account 审计帐目；经审计的帐目 sbS~N*{E  
audited annual account 经审计的周年帐目 ROdK8*jL  
audited balance sheet 经审计的资产负债表 _^\$"nw  
auditor 核数师；核数主任；审计师 ][7p+IsB  
auditor's certificate 核数师证明书；审计师证明书 XUmR{A  
auditor's report 核数师报告；审计师报告 v(O=IUa  
Aussie bond 澳元债券 `hrQ
w)5?r  
austerity budget 紧缩预算 XvKFPr0~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 GwLFL.Ke  
Australia All Ordinaries Index 澳洲所有普通股票指数 xs!p|  
Australian Dollar [AUD] 澳元 JhX=l-?  
Australian Options Market 澳大利亚期权市场 yI)~]K r  
Australian Securities Commission 澳洲证券事务监察委员会 VKW|kU7Cs$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }}T,W.#%u  
Australian Stock Exchange 澳大利亚证券交易所 `ifiL   
Austrian Schilling [ATS] 奥地利先令 FWY2s(5p  
authentication 认证；鉴证 IIz0m3';+  
authority to purchase 委托购买证；委购书  }roG(  
authorization 认可；核准；授权；授权书 AK-}V4C/A  
authorization by direction 指示授权 H{(]9{  
authorization by instruction 指令授权 KnzsHli,~k  
authorization by warrant 令状授权 YQ]\uT>}&  
authorization of unit trust 单位信托的认可 !;3PG9n3|h  
authorized agent 指定代理人 lA;a  
authorized capital 法定资本 
uaw<  
authorized clerk 出市员 G>z,#Xt  
authorized dealer 认可交易商 `G$1n#&  
authorized financial institution 认可财务机构 ig_2={Q@  
authorized fund 认可基金
:i*JnlvZ  
authorized fund house 获授权的基金公司；认可基金公司 )=^w3y  
authorized institution 认可机构 ry0%a[[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9uYyfb: ,z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 HeA{3s  
authorized insurer 获授权保险人；获认可承保人 OB^Tq~i  
authorized investment 特准投资项目 ;*cLG#&'M  
authorized person 获授权人 {9 PR()_  
authorized representative 获授权代表 !; v~^#M]~  
authorized share capital 法定股本 )^O-X.1  
automated quotation system 自动报价系统 x\@*60o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 80B>L  
自动交易系统〔香港期货交易所有限公司〕 r\M9_s8  
automatic adjustment mechanism 自动调整机制 N "Wqy  
automatic adjustment system 自动调整系统 Hs(D/&6%  
Automatic Clearing House 自动票据交换所 w4:\N U  
automatic exchange rates accumulation system 自动化汇率累集系统 =f7r69I"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {nMAm/ky
j  
automatic teller machine [ATM] 自动柜员机 Es'Um,ku  
autopay 自动转帐 XFqJ '
R  
available assets 可用资产 =A!S/;z>  
available fiscal reserve 现存财政储备 [L~@uAMw:  
available profit 可用利润 ,/,9j{|"j  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :V
uf6,  
average 平均；平均数；海损 & >JDPB?5  
average basic salary 平均基本薪金 :k,Q,B.I  
average consumer expenditure 平均消费开支；一般消费开支 .tXtcf/  
average cost 平均成本 o>lmst%<  
average cost of land production 增辟土地平均成本 yTBS=+X  
average daily turnover 平均每日成交额 2eP;[o  
average daily wage rate 平均每日工资率 l{WjDed  
average expenditure pattern 平均开支模式 Oejq@iM"(  
average growth rate 平均增长率 , c;eN  
average net fixed assets 固定资产平均净值 r':TMhzHq?  
average of relatives 相对价格平均数 :@3Wg3N  
average price 平均价格 b1`r!B,  
average propensity to consume 平均消费倾向；一般消费倾向 Rf"Mr:^  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0GXO&rCG  
average rate 平均率 q6q1\YB  
average revenue 平均收入；平均收益 Y)I8eU{Wl(  
average stock 平均库存；平均存货 KeBQH8A1N  
average yearly rent 平均年租 q/&y*)&'O  
avoidance of double taxation 避免双重课税 8im@4A+n`  
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 9w4sSj`  
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