一些有用的会计术语(也不知道发的地方对不对)A

A:
x-W6W  
A share Ａ股；甲类股份 +%Y`>1I^#  
abatement of tax 减税；减扣免税额 kC :pa
l  
ABN AMRO Bank N.V. 荷兰银行 {|cuu"j26  
above-the-line expenditure 线上项目支出；经常预算支出 xOfZ9@VU  
above-the-line receipt 线上项目收入；经常预算收入 kFCjko  
ABSA Asia Limited 南非联合亚洲有限公司 H{&o_  
absolute change 绝对数值变更 ?[Gj?D.Wc  
absolute expenditure 实际开支 r
uqx#]-  
absolute guideline figure 绝对准则数字 Um4$. BKD  
absolute interest 绝对权益 r7dvj#^  
absolute order of discharge 绝对破产解除令 +[W_Jz  
absolute profit margin 绝对利润幅度 f+A!w8E  
absolute value 实值；绝对值 rID_^g_tP8  
absolutely vested interest 绝对既得权益 vpTYfE  
absorbed cost 已吸收成本；已分摊成本 4(2iR0N  
absorption 吸收；分摊；合并 'dTJE--@  
absorption rate 吸收率；摊配率；分摊率 ur*a!U  
ACB Finance Limited 亚洲商业财务有限公司 |n9q4*dN  
acceptable form of reciprocity 合理的互惠条件 i;+]Y  
acceptable rate 适当利率；适当汇率 PWErlA:58  
acceptance agreement 承兑协议 e[5=?p@|  
acceptance for honour 参加承兑 {/Mz/|%  
acceptor 承兑人；接受人；受票人 {~cG'S Y%  
acceptor for honour 参加承兑人 z'iAj  
accident insurance 意外保险 $inpiO|s  
Accident Insurance Association of Hong Kong 香港意外保险公会 JQ9JWu%a  
accident insurance scheme 意外保险计划 %M?A>7b  
accident year basis 意外年度基准 2y_R05O0  
accommodation 通融；贷款 M{sn{  
accommodation bill 通融票据；空头票据 >$^v@jf  
accommodation party 汇票代发人 =^nb-9.  
account balance 帐户余额；帐户结余 {R5{v6m_  
account book 帐簿 s>d /9 b  
account collected in advance 预收款项 X9:4oMux7  
account current book 往来帐簿 ,gdf7&r  
account of after-acquired property 事后取得的财产报告 pxj}%LH  
account of defaulter 拖欠帐目 s#f6qj  
account payable 应付帐款 7*{
9 2_M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H2EKr#(
 
account receivable 应收帐款 ]J`yh$a  
account receivable report 应收帐款报表 o>3g<-ul  
account statement 结单；帐单；会计财务报表 #HgXTC  
account title 帐户名称；会计科目 oh>X/uj  
accountant's report 会计师报告 ^ W/,Z`  
Accountant's Report Rules 会计师报告规则 WziX1%0$n  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l~cT]E
p  
Accounting Arrangements 《会计安排》 %Fb4   
accounting basis 会计基础 /3]b!lFZZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 jGp|:!'w  
Accounting Circular 《会计通告》 .JkcCEe{G  
accounting class 会计类别 HTpoYxn(  
accounting date 记帐日期；会计结算日期 ^;KL`  
accounting for money 款项核算 (C1@f!Z  
Accounting Officer 会计主任 IUK!b2!`  
accounting period 会计报告期；会计期 +y}4^3Vx^  
accounting policy 会计政策；会计方针 `#v(MK{9+V  
accounting practice 会计惯例 C`)n\?:Sth  
accounting principle 会计准则 !21#NCw  
accounting record 会计记录 sg=mkkD!g  
accounting report 会计报告 =%wwepz6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }Y{aVn&C  
Accounting Society of China 中国会计学会 L%3m_'6QP  
accounting statement 会计报表 xt{f+c@P  
accounting system 会计制度；会计系统 k3:8T#N>!O  
accounting transaction 会计事项；帐务交易 NZj_7j|o9  
accounting treatment 会计处理 ^:c:~F6J  
accounting year 会计年度 'yrU_k,h  
accretion 增值；添加 jsXj9:X I  
accrual 应计项目；应累算数目 83^|a5  
accrual basis 应计制；权责发生制 zAr@vBfC%  
accrual basis accounting 应计制会计；权责发生制会计 vmV<PK-  
accrue 应累算；应计 Glt%%TJb  
accrued benefit 应累算利益 $d@_R^]X  
accrued charges 应计费用 'Fe1]B"Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 s:4<wmu4=  
accrued expenses 应累算费用 8ec6J*b  
accrued interest payable 应付利息；应计未付利息 ."8bW^:  
accrued interest receivable 应收利息；应计未收利息 z}L3//  
accrued right 累算权益 \5k^zGF4o  
accruing profit 应累算的利润 k!%[W,*  
accumulated fiscal reserve 累积财政储备 g91X*$`]  
accumulated profit 累积利润；滚存溢利 @A-*XJNS":  
accumulated reserve 累积储备 Iy2KOv@a5  
accumulation of surplus income 累积收益盈余 Oyfc!  
acquired assets 既得资产 }!^/<|$=  
acquisition 收购；购置；取得 9/La_:K  
acquisition cost 购置成本 7<'4WHi;@s  
acquisition expenses 购置费用 3]*_*<D  
acquisition of 100% interest 收购全部股权 3`W=rIMli  
acquisition of control 取得控制权 ]w)*8 w.)  
acquisition of fixed assets 购置固定资产 @R!
f(\  
acquisition of shell “买壳” 8SG*7[T7  
acquisition price 收购价 xj1FCT2  
act of God 天灾 !jV}sp<Xp  
acting partner 执事合伙人 RsY7F;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `#X\@?'5  
active partner 积极参与的合伙人 "F,d}3}  
active trading 交投活跃 (k@%04c  
actual circulation 实际流通 w]BZgF.  
actual cost 实际成本 b IS3  
actual expenditure 实际开支；实际支出 h^u 9W7.  
actual income 实际入息；实际收入；实际收益 p@/i e@DX  
actual market 现货市场 .x 1& 
  
actual price 现货价；实际价格 o0f{ePZ=  
actual profit 实际利润 3EM=6\#q  
actual quotation 实盘；实际价位；实际报价 `Vi
FY   
actual year basis 按实际年度计算 n+C,v.X  
actuals 实货 LLa72HW  
actuarial investigation 精算调查 K):MT[/"  
actuarial principle 精算原则 SBj9sFZ  
actuarial report 精算师报告 U\_-GS;1  
Actuarial Society of Hong Kong 香港精算学会 Tug}P K   
actuarial valuation 精算师估值 H;&^A5  
actuary 精算师 DOr()X  
ad referendum agreement 暂定协议；有待覆核的协定 '+!@c&d#%o  
ad valorem duty 从价税；按值征税 YW|KkHi*  
ad valorem duty system 从价税制 "IK QFt'  
ad valorem fee 从价费 q#8$@*I  
ad valorem tariff 从价关税 kt.y"^  
additional allowance 额外免税额 Cg~GlZk}  
additional amount for unexpired risk 未过期风险的额外款额 Z+mesj?.  
additional assessable profit 补加应评税利润 5#v  
additional assessment 补加评税 /uTU*Oe  
additional commitment 额外承担 ]5!}S-uJq  
additional commitment vote 额外承担拨款 %T.4Aj  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 dkz79G}e  
additional dependent parent allowance 供养父母额外免税额 ?qn0].  
additional provision 额外拨款 hkSK;  
additional stamp duty 附加印花税 s'&/8RR  
additional tax 补加税罚款；补加税款 kfod[*3  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2{<5?Op  
adjudged bankrupt 被裁定破产 :/Zy=F9:  
adjudicated bankrupt 裁定破产人  X,zqI  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8x`?Yc  
adjudication of bankruptcy 裁定破产；宣告破产 2>E.Q@c  
adjudication of insolvency 裁定无力偿还债务 i.0}d5Y  
adjusted actual 经调整的实数；调整后的实数 ur'a{BI2R  
adjusted current assets 经调整的流动资产；调整后的流动资产 '
>GZB
 
adjusted figure 经调整的数字；调整后的数额 L_>j SP  
adjusted liabilities 经调整的负债；调整后的负债 LK "47  
adjusted loss 经调整的亏损；调整后的亏损 IX!Q X  
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 g$qNK`y  
adjusted profit 经调整的利润；调整后的利润 ;P` z ?>J:  
adjusted surplus 经调整的盈余额；调整后的盈余额 D6 2xC5  
adjusted value 经调整的价值；调整后的价值 OygR5s +  
adjustment 调整；修订；理算〔保险〕 jIZ
pv|t)  
adjustment centre 调剂中心 07zbx6:t  
adjustment lag 调整过程的时间差距；调整时差 X[ERlw1q4Q  
adjustment mechanism 调整机制 ~*Fbs! ;,  
adjustment of loss 亏损调整 CS:"F) at  
adjustment process 调整过程；调整程序 |@J:A!  
adjustment range 调整幅度 RHV&m()Q  
administered exchange rate 受管制汇率 {b|:q>Be8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MEOVw[hO  
administration expenses 行政费用 [")3c)OH|  
administration fee 手续费；行政费 63ig!-9F  
administration in bankruptcy 破产管理 kIHfLwh9N  
administration order 遗产管理令 YTiXUOj  
administrator 管理人；遗产管理人 bt=%DMTn  
administrator of the estate 遗产管理人 hf2Q;n&V  
admission of debt 债项承认书 vJX3fE}F  
admission of proof 接纳债权证明 x Z3b)j2D  
advance 放贷款项；垫付款项；预支款项；预付款项 %p5%Fs`sd  
advance account 暂支帐目；预付款帐户 E!d;ym  
advance compensation 预付补偿金 r!qr'Ht<  
advance from shareholder 股东垫款 Ig&=(Kmr  
advance pending reimbursement 预支以待日后付还 v&[Ff|>  
advanced economy 先进经济体系 9=(*#gRd  
advancement 预付；预付财产 J|DID+M  
advances warrant 垫款令 VA9" Au  
advancing 贷出 k<mfBNvuo  
adverse balance 逆差 N# Ru`;  
adverse exchange 逆汇 80X #V  
advertisement addressed to shareholders 在报章刊登的致股东通告 k79"xyXX  
advice for collection 托收通知书 ogt<vng  
advice of drawing 提款通知书；汇票通知书 R %QgOz3`  
advice of payment 付款通知 P4{8pO]B  
Advisory Committee [Securities and Futures Commission] l]BIFZ~  
谘询委员会〔证券及期货事务监察委员会〕 ]!yuD/4A  
Advisory Committee on Diversification 经济多元化谘询委员会 6 ufF34tA  
affidavit 誓章；遗产申报誓章 "3kIQsD|j  
affidavit of no receipt 述明无收款的誓章 YT)jBS~&  
affiliate 联号；联营公司；附属公司 O|t@p=]  
affiliated company 附属公司；联号；联营公司 j@jaFsX|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 S>W_p~@  
affordability 负担能力 Z.a`S~U  
African Development Bank [AfDB] 非洲开发银行 A}(&At%n4  
after-acquired property 事后取得的财产 !/+'O}@-E  
after-hours dealing 市后交易 jhd&\z-  
after-tax profit 税后盈利；税后利润；税后溢利 $^ \8-k "  
agency agreement 代理协议 mnKSO  
agency expenses 代理机构的开支 8IErLu}  
agency fee 代理费 b?6-lYE>L  
Agency Law 《代理法》 _7j-y 9V  
agent 代理人；承销人 d!+
8  
agent of company 公司代理人 [P5+}@t  
agent's fee 代理人费；经纪费 c/fU0cA@  
aggregate 总计；总数；总体数字 9,7IsT8  
aggregate amount 总款额；总额 ;^waUJ\Z  
aggregate assets and liabilities 总体资产与负债 3)jFv7LAU  
aggregate at constant price 按固定价格计算的总体数字 Te%2(w,B  
aggregate demand 总需求 :'*;>P .(  
aggregate gross position 总持仓量 sdk%~RN0T  
aggregate limit 总限额 [TUy><Z  
aggregate of salaries tax 合计薪俸税 Hw 7  
aggregate performance 总体表现；总体业绩 ),9^hJ1+@  
aggregate supply 总体供应 L: hEt  
aggregate surplus 总盈余 ?:D#\4=US  
aggregate total 整体总额 i:9f#  
aggregate value 总值；合计价值 fi5x0El  
aggregated basis 合计基准 Z=VAjJ;i[  
aggregated net chargeable income 合计应课税入息实额 Igowz7  
aggregation 合并计算；合计；总和 Z`L-UQJ.  
aggregation of incomes of husband and wife 夫妇入息合并计算 huj 6
Ysr  
aggregation of property 财产的总和 "~ 1:7{k  
agio 差价；贴水 #r\,oXTm  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 q~*9A-MH  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T%{qwZc+mJ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 `Sh#> Jp  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ElJM. a  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ~p9nAACU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !q:[$g-@q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zGtWyXP  
agreement for a settlement 授产协议 pLB~{5u>;-  
agreement for assignment 转让协议 8y9oj9 ;E]  
agreement for sale 售卖协议；买卖协议  4x.1J  
agreement for sale and purchase 买卖协议 PQ6.1}  
agreement for the payment of interest 支付利息协议 W4 v/,g>  
agreement for the repayment of money 还款协议 p.(8ekh  
agreement of reinsurance 再保险协议 H/qv%!/o  
Agricultural Bank of China 中国农业银行 Ne{2fV>8Ay  
air passenger departure tax 飞机乘客离境税 [PVem  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :A+nmz!z  
airport tax 机场税 ^FaBaDcnl  
alcohol duty 酒精税 YNEPu:5J  
alienation 让与；让渡；转让 SFKfsb!C  
alimony 生活费；赡养费 e^;<T9Esr  
All Ordinaries Index [AOI] 所有普通股指数 L9,;zkgo  
all risks 全险；综合险 0L3v[%_j"  
All Sales Record for Stock Market 《股票市场成交报告》 IM""s]  
Allied Capital Resources Limited 新联财务有限公司 P?- #d\qi  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xq#YBi,  
allocation letter 拨款信件 g^ @9SU  
allocation of fund 分配款项；预留款项 nnP]x [  
allocation of profit 利润分配；溢利分配 ^[]q/v'3m!  
allocation warrant 拨款令 `:=af[n   
allotment 分配；配股 )Sz2D[@n  
allotment notice 股份配售通知；配股通知 ${(c`X  
allotment of shares 股份分配 k!9LJ%Xh  
allowable 可获宽免；免税的 AoL2Wrk]\B  
allowable business loss 可扣除的营业亏损 P0R8 f  
allowable expenses 可扣税的支出  t0$}  
allowance 免税额；津贴；备抵；准备金
;,d^=:S6@  
allowance for debts 债项的免税额 F+%6?2J  
allowance for depreciation by wear and tear 耗损折旧免税额 s8i@HO  
allowance for funeral expenses 殡殓费的免税额 FU;b8{Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \6]Uj+  
allowance for repairs and outgoings 修葺及支出方面的免税额 9$]I3k  
allowance to debtor 给债务人的津贴 BU3VXnqT[  
alteration of capital 资本更改 $K_G|Wyi  
alternate trustee 候补受托人 kU*Fif  
amalgamation 合并 tw<mZd2H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c34s(>AC  
ambit of charges 征税范围；收费范围 :Nry |  
amended valuation 经修订的估值 N*Is_V\R  
American Commodities Exchange 美国商品交易所 hFLD2<   
American Express Bank Limited 美国运通银行 F 7v 1rf]  
American Stock Exchange 美国证券交易所 oP[R?zN  
amortization 摊销 Y~FN`=O  
amount due from banks 存放银行同业的款项 Bo)N<S_=^  
amount due from banks abroad 存放海外银行同业的款项 %E1_)^^  
amount due from holding companies 控股公司欠款 tc.`P]R   
amount due from local banks 存放本港银行同业的款项 ;|C[.0;kgv  
amount due to banks 银行同业的存款 6),U(e%  
amount due to banks abroad 海外银行同业的存款 puv/+!q  
amount due to holding companies 控股公司存款  l,}^<P]  
amount due to local banks 本港银行同业的存款 =g]Ln)jc  
amount due to outport banks 外埠银行同业的存款 R 4= ~  
amount for note issue 发行纸币的款额 Z@Tb3N/[  
amount of bond 担保契据的款额 17hFwo`  
amount of consideration 代价款额 ';HNQe?vT  
amount of contribution 供款数额 k15fy"+Ut  
amount of indebtedness 负债款额 hv]}b'M$  
amount of principal of the loan 贷款本金额 orT%lHwjL  
amount of rates chargeable 应征差饷数额 WF'Di4   
amount of share capital 股本额 zO@7V>2  
amount of sums assured 承保款额 .ty^k@J|]  
amount of variation 变动幅度 U};~ff+  
amount of vote 拨款数额 #km
ZS/"  
amount payable 应付款额 N;\G=q] 9  
amount receivable 应收款额 at N%csA0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kNqIPvuMr  
analysis 分析 J83{&N2u  
ancillary risk 附属风险 >q+q];=(  
annual account 周年帐目；周年帐目报表；年度决算；年结 [xm{4Ba2X  
annual accounting date 年结日期 3U.?Jbm-8  
annual allowance 每年免税额；年积金；年度津贴；年津 r~<I5MZY  
annual balance 年度余额 mVSaC  
annual disposable income 每年可动用收入 Cp`>dtCd  
annual estimates 周年预算 {[ E7Cf
  
annual fee 年费 GS<aXhk  
annual general meeting 周年大会 
~7kIe+V  
annual growth rate 年增率；每年增长率 zi7>!#(  
annual long-term supplement 长期个案每年补助金 ,JLY oE+  
annual pensionable emolument 可供计算退休金的年薪 E#5$O2b#  
annual report 年报 tf:4}6P1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X+R?>xq{=h  
annual return 周年报表；周年申报表；每年报税表格 w
ZAY0@pA  
Annual Return Rules 《周年报表规则》 I: j!A  
annual review of consumer prices 每年消费物价回顾 NWNPq"  
annual roll-forward basis 逐年延展方式 G!%Cc0d"7  
annual salary 年薪 1cA
4-,YO>  
annual statement 年度报表；年度决算表 nVSuvq|S  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 xJ
0
Q8A  
annuitant 年金受益人 l^LYSZg'R8  
annuity 年金 |=\w b^l+  
annuity contract 年金合约 oo+nqc`,O  
annuity on human life 人寿年金 PkqOBU*|=  
antecedent debt 先前的债项 g^`;B"  
ante-dated cheque 倒填日期支票 iC$mb~G  
anticipated expenditure 预期开支 r+#!]wNPe  
anticipated net profit 预期纯利 y*f5_  
anticipated revenue 预期收入 Q?1' JF!G  
anti-inflation measure 反通货膨胀措施 `S&$y4|Vs  
anti-inflationary stance 反通货膨胀立场 |Z"5zL10  
apparent deficit 表面赤字 r@|{mQOxa  
apparent financial solvency 表面偿债能力 CO)BF%?B  
apparent partner 表面合伙人 L\`uD  
application for personal assessment 个人入息课税申请书 XBTtfl &  
application of fund 资金应用 j/C.='?%  
application to release as liquidator and to destruct the books of accounts and documents ;Wo\MN  
申请免除清盘人职务及毁灭帐簿与文件 +!'rwD  
appointed actuary 委任精算师 /q3]AVV  
appointed auditor 委任核数师；委任审计师 eM>
f#M  
appointed trustee 委任的受托人 #]vy`rv  
appointer 委任人 t%B ,ATW  
apportioned pro rata 按比例分摊 =9LeFrz  
apportionment 分配；分摊  C0Oe$& _  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t7(#Cuv-  
apportionment formula 分摊方程式 =Nc
}XFq  
apportionment of estate duty 遗产税的分摊 ?6m6 4{M  
appraisal 估价；评估 ya*KA.EGg  
appreciable growth 可观增长 !8z,}HUdK  
appreciable impact 显着影响 #RyX}t X,  
appreciable increase 可观增长 _Di";fe?  
appreciation 增值；升值 szDd!(&pv  
appreciation against other currencies 相对其他货币升值 3T<aGW1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $_u9Y!  
appreciation tax 增值税 }uCC~ <^  
appropriation 拨款；拨用；拨付 (|
*CVI;
 
appropriation account 拨款帐目 ,[Bv\4Ah  
Appropriation Bill 拨款法案 'f?=ks<  
appropriation-in-aid system 补助拨款办法 [VsTyqV a  
approved assets 核准资产 H J8rb  
approved basket stock 认可一篮子证券 RTEzcJ>  
approved budget 核准预算 }H>}v/  
approved charitable donation 认可慈善捐款 npJyVh47  
approved charitable institution 认可慈善机构 BnB]]<gO"  
approved currency 核准货币；认可货币 F/QRgXV  
approved estimates 核准预算 #
cZ<[K q6  
approved estimates of expenditure 核准开支预算 [5iBXOmpS=  
approved overseas insurer 核准海外保险人 ;mi+[`E  
approved overseas trust company 核准海外信托公司 Oh|KbM*vS  
approved pooled investment fund 核准汇集投资基金 =:5o"g  
approved provident fund scheme 认可公积金计划 Q`ALyp,9b  
approved provision 核准拨款 p1O[QQ|  
approved redeemable share 核准可赎回股份 7a<-}>sU  
approved regional stock 认可地区性证券 HqZ3]  
approved retirement scheme 认可退休金计划 q#mw#Uw-  
approved subordinated loan 核准附属贷款 )[c@5zy~*  
arbitrage 套戥；套汇；套利 t& *K  
arbitrageur 套戥者；套汇者 w<0F-0:8  
arbitrary amount 临时款项 Avc9W[4  
arrangement 措施；安排；协定 H/v|H}d;  
arrears 欠款 Ha}TdQ%  
arrears of pay 欠付薪酬 "s6\l~+9l  
arrears of revenue 逾期未收税款；逾期未收的帐项 &rj)Oh2  
articles of association 组织章程；组织细则；组织章程细则 Zdm7As]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lV*dQwa?i  
ascertainment of profit 确定利润
';\v:dP  
"Asia Clear" “亚洲结算系统” &t1Uk[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 saj%[Gsy  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `F^~*FnR,B  
Asian Development Fund [ADF] 亚洲发展基金 A%zX LV=3O  
Asian dollar bond 亚洲美元债券 wS)2ymRg  
Asian dollar market 亚洲美元市场 3G;#QK-c  
Asian dollar rate 亚洲美元利率 -%g$~MZ?'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5g$]ou  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Fr,qVYf  
asked price 沽盘；喊价；索价；卖方报价 O\"k[V?.V  
assessable income 应评税入息 zo^34wW^  
assessable loss 应评税亏损 p1blPBlp  
assessable profit 应评税利润 |@+/R .l  
assessable value 应评税值 bS!4vc1`2  
assessed profit 估定利润 )5O E~}>  
assessed value 经评估价值 J$/'nL<{^  
assessment 评税；评定；估价；评税单 3 cb$g  
assessment number 评税编号；估价编号 65>1f  
assessment of additional tax 补加税评税 ==?!z<I.d  
assessment of performance 业绩评估；实绩评价 |BC/ERms  
Assessor 评税主任 A0@E^bG  
asset price bubbles 资产价格泡沫 L2j7w006  
asset-backed securities 具资产保证的证券 >p[skN 
 
assets accretion 资产增值 lO>9Q]S<  
assets and liabilities 资产与负债 -fA1_ ?7S  
assets betterment statement 资产递增表；资产改进表 DMcH, _(  
assets lending 实物放款；有抵押贷款 mbS`+)1=l  
assets of the company passing on the death 死者去世时转移的公司资产 p
/x]  
assets pledged as security for liabilities 用作负债抵押的资产 WkF60'Hf  
assets portfolio 资产投资组合 [`]h23vRW  
assets price 资产价格 7SyysH<H  
assets quality 资产质素 +4r.G(n),  
assets realization 资产变现 /
ta5d;
@  
assets refinancing arrangement 资产再集资安排 /|HVp  
assets securitization 资产证券化 t 5{Y'  
assets situated outside Hong Kong 在香港以外地方的资产 xX5EhVR   
assets stripping 削减资产；拆卖资产 )v+R+3<  
assets value 资产值 &>T7]])  
assignee 承让人 dYn<L/#  
assignment 转让；转让书；转让契 TJhzyJ
"t  
assignment of interest 权益转让 X;vfbF   
assignment of letters patent and trade mark 专利证书及商标转让 ~:l
dGfb|  
assignment of property 物业转让；物业转让书 *>#mI/#}  
assignment right 转让权 'Wv`^{y <^  
assignor 转让人 ,2R7AHk  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Ul`~d !3zH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 P#ro;3S3y  
associate member 附属会员 qIC9L"I  
associated body corporate 相联法人团体 WCpCWtmy  
associated company 相联公司；联属公司 L#}HeOEi[  
associated corporation 相联法团 \@KKX  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] XP|qY1  
公认会计师公会〔英国〕 Hx|<NS0}_  
Association of Futures Exchange Brokers 香港期货经纪协会 yltzf #%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |_ADG  
association of underwriters 承保人组织 8do7`mN  
assumption of control 接管 P>wDr`*  
assurance 担保；保险；转易；转易书 /KCJ)0UU  
assurance of interest 权益的转易 fEMz%CwH  
at 19XX price 按一九ＸＸ年价格计算 ?cH,!2  
at a discount 按赔价计算；按贴水价格计算；打折扣 H({Y  
at a premium 按溢价计算；按升水价格计算 z/Kjz$l!  
at call 通知付款；按通知 L4x08 e  
at constant market price 按固定市价计算 3SMb#ce*o  
at constant price 按固定价格计算 itpljh  
at cost 按成本计算 A{QXzoWkg0  
at current market price 按当时市价计算；按现时市价计算 ]5_6m;g  
at current price 按当时价格计算；按现时价格计算 %_>+K;<  
at factor cost 按要素成本计算；按生产要素成本计算 S Y7'S#  
at money-of-the-day price 按付款当日价格计算 l"ZfgJ}W  
at or better 按指定或较佳价位〔买卖指令〕 $UX^$gG  
at par 按面值计算；平价 pT;{05  
at sight 见票即付 .vm.g=-q  
at the close 按收市盘 (0cL! N;;  
at the opening 按开市盘 bY>JLRQJ-  
attestation 见证；见证条款 ~ZN]2}  
at-the-money option 平价期权 O*:8gu'Y2  
attorney 受权人；受托代表人 |LwW/
>I  
attornment 新拥有人承认书 B4>kx#LR  
attributable profit 可归属利润 c'LDH
h7b  
attributable share value 可归属股份价值 s.8]qQRr  
Auckland Stock Exchange 奥克兰证券交易所 TlA*~HG
<Q  
auction 拍卖 f]*_]J/  
auctioneer 拍卖商 qtQB}r8  
audit 审计；核数 r'GD  
Audit Commission 审计署 { yvKUTq`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #dKHU@+U"  
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〕 KkF3E*q\H  
audit review 帐目审查 /;K?Y#mf~j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 fho$:S  
audited account 审计帐目；经审计的帐目 >JWW2<  
audited annual account 经审计的周年帐目 UojHlTg#bT  
audited balance sheet 经审计的资产负债表 f5droys9  
auditor 核数师；核数主任；审计师 Og8'K=O#  
auditor's certificate 核数师证明书；审计师证明书 |fd}B5!c  
auditor's report 核数师报告；审计师报告 G
Y[+HgT  
Aussie bond 澳元债券 Z ^w5x:  
austerity budget 紧缩预算 tI&E@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bB#6Xx  
Australia All Ordinaries Index 澳洲所有普通股票指数 49;2tl;F  
Australian Dollar [AUD] 澳元 )RFE< Qcj  
Australian Options Market 澳大利亚期权市场 -T
5$l  
Australian Securities Commission 澳洲证券事务监察委员会 rP=!!fC1;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 t622b?w  
Australian Stock Exchange 澳大利亚证券交易所 |}O9'fyU8  
Austrian Schilling [ATS] 奥地利先令 $:aKb#l)  
authentication 认证；鉴证 dl%KD8  
authority to purchase 委托购买证；委购书 R[/]iK+!&  
authorization 认可；核准；授权；授权书 R06zca  
authorization by direction 指示授权 R'.YE;leBG  
authorization by instruction 指令授权 jxt^d  
authorization by warrant 令状授权 VHUOI64*  
authorization of unit trust 单位信托的认可 'h:[[D%H`  
authorized agent 指定代理人 4 <&8`Q  
authorized capital 法定资本 _1? PN8  
authorized clerk 出市员 ,Z"l3~0\  
authorized dealer 认可交易商 S[_Hc$7U  
authorized financial institution 认可财务机构 'B$bGQ  
authorized fund 认可基金 vcsMU|GGh  
authorized fund house 获授权的基金公司；认可基金公司 *YhX6J1  
authorized institution 认可机构 8r 4 L4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 qZ8V/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 yzml4/X  
authorized insurer 获授权保险人；获认可承保人 unUCn5hJ=  
authorized investment 特准投资项目 fV`R7m.  
authorized person 获授权人 f7Dx.-  
authorized representative 获授权代表 q%/ciPgE  
authorized share capital 法定股本 g3i !>  
automated quotation system 自动报价系统 luEP5l2&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] jgb>:]:  
自动交易系统〔香港期货交易所有限公司〕  FsbX{  
automatic adjustment mechanism 自动调整机制 NyJ=^=F#  
automatic adjustment system 自动调整系统 #CM^f^*  
Automatic Clearing House 自动票据交换所 z [qO5z~I  
automatic exchange rates accumulation system 自动化汇率累集系统 }k-rOi'jL  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1HBdIWhHv.  
automatic teller machine [ATM] 自动柜员机 xzGs%01]  
autopay 自动转帐 @+S5"W  
available assets 可用资产 |0wUOs*5  
available fiscal reserve 现存财政储备 9%VNzPzf  
available profit 可用利润 kp+\3z_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 D-zqu~f`  
average 平均；平均数；海损 otsINAizgS  
average basic salary 平均基本薪金 rdL>yT/A  
average consumer expenditure 平均消费开支；一般消费开支 `B^HW8  
average cost 平均成本 b;[u=9ez  
average cost of land production 增辟土地平均成本 A#"AqNVWv  
average daily turnover 平均每日成交额 4I[g{S nF  
average daily wage rate 平均每日工资率 L%7?
o:  
average expenditure pattern 平均开支模式 |VC/(A  
average growth rate 平均增长率 b~Qd9Nf  
average net fixed assets 固定资产平均净值 Tn# >"Ag  
average of relatives 相对价格平均数  igV4nL  
average price 平均价格 ^PCshb##  
average propensity to consume 平均消费倾向；一般消费倾向 D:uBr|('  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _a"\g9{%*  
average rate 平均率 CENA!WWQ  
average revenue 平均收入；平均收益 C7]K9  
average stock 平均库存；平均存货 /}]Irj
4m  
average yearly rent 平均年租 } r#by%P  
avoidance of double taxation 避免双重课税 F?LTWm
  
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 LWb5C{  
07T"alXf:A  
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