一些有用的会计术语(也不知道发的地方对不对)A

A: 0Q593F  
A share Ａ股；甲类股份 :)jJge&^p  
abatement of tax 减税；减扣免税额 44\>gI<  
ABN AMRO Bank N.V. 荷兰银行 _,6f#t  
above-the-line expenditure 线上项目支出；经常预算支出 vRA',(](  
above-the-line receipt 线上项目收入；经常预算收入 tvX>{-
M  
ABSA Asia Limited 南非联合亚洲有限公司 cgC\mM4Nla  
absolute change 绝对数值变更 u)Q;8$`  
absolute expenditure 实际开支 /,5Z-Z*wq  
absolute guideline figure 绝对准则数字 k:A|'NK~  
absolute interest 绝对权益 xx*2?i  
absolute order of discharge 绝对破产解除令 5&CDHc7Oj  
absolute profit margin 绝对利润幅度 :L0/V~D  
absolute value 实值；绝对值 oK+ WF  
absolutely vested interest 绝对既得权益 L;W.pe0  
absorbed cost 已吸收成本；已分摊成本 Bn]K+h
\E  
absorption 吸收；分摊；合并 TO;.eN!sv  
absorption rate 吸收率；摊配率；分摊率 ?IX!+>.H  
ACB Finance Limited 亚洲商业财务有限公司 gLL-VvJ[  
acceptable form of reciprocity 合理的互惠条件 Swtbl
`,  
acceptable rate 适当利率；适当汇率 *jzLFuWIG  
acceptance agreement 承兑协议 \'19BAm'  
acceptance for honour 参加承兑 WW@"Z}?k  
acceptor 承兑人；接受人；受票人 Oajv^H,Em  
acceptor for honour 参加承兑人 lf>nbv
p  
accident insurance 意外保险 'ul\Q`N3  
Accident Insurance Association of Hong Kong 香港意外保险公会 l{P\No  
accident insurance scheme 意外保险计划 2 Tvvq(?T  
accident year basis 意外年度基准 +c206.  
accommodation 通融；贷款 |'HLz=5\  
accommodation bill 通融票据；空头票据 kv
sA]tK.  
accommodation party 汇票代发人 <XQ.A3SG!  
account balance 帐户余额；帐户结余 < /p8r  
account book 帐簿 77gysd\(  
account collected in advance 预收款项 }bB`(B,m  
account current book 往来帐簿 f?Bj _z  
account of after-acquired property 事后取得的财产报告 N~=A  
account of defaulter 拖欠帐目 7N2\8kP  
account payable 应付帐款 ~@I@}n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q^eJ4{Ya:  
account receivable 应收帐款 <o:@dS  
account receivable report 应收帐款报表 h. hjz?  
account statement 结单；帐单；会计财务报表 5b#QYu  
account title 帐户名称；会计科目 w,.qCpT$_  
accountant's report 会计师报告 ,*,sw:=2  
Accountant's Report Rules 会计师报告规则 j!#OG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Mxz,wfaH>  
Accounting Arrangements 《会计安排》 c"gsB!xh  
accounting basis 会计基础 sLcY,AH  
accounting by Official Receiver 破产管理署署长呈交的帐目 j kn^Z":  
Accounting Circular 《会计通告》 I#A2)V0P)  
accounting class 会计类别 h:qHR] 8dZ  
accounting date 记帐日期；会计结算日期 Q]JX`HgPaU  
accounting for money 款项核算 v%{0 Tyk  
Accounting Officer 会计主任 )JgC$ <  
accounting period 会计报告期；会计期 ,8K'
F  
accounting policy 会计政策；会计方针 0=U70nKr  
accounting practice 会计惯例 0.(<'!"y  
accounting principle 会计准则 u@ N~1@RT|  
accounting record 会计记录 "/%89 HMD  
accounting report 会计报告 iL?iz?+.%@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (wt+`_6  
Accounting Society of China 中国会计学会 CyM}Hc
&w  
accounting statement 会计报表 s_wUM)!  
accounting system 会计制度；会计系统 :.IN?X  
accounting transaction 会计事项；帐务交易 A|x:UQlu  
accounting treatment 会计处理 9q4_j  
accounting year 会计年度 g@nk.aRw
 
accretion 增值；添加 W3pQ?  
accrual 应计项目；应累算数目 [ x>  
accrual basis 应计制；权责发生制 8:g!w:$x  
accrual basis accounting 应计制会计；权责发生制会计 (6xDu.u?A  
accrue 应累算；应计 ;[5r7 jHU  
accrued benefit 应累算利益 ,jh~;, w2  
accrued charges 应计费用 VQ |^   
accrued cumulative preference share dividend 应累算的累积优先股股息 -Wjh**  
accrued expenses 应累算费用 ]rX9MA6  
accrued interest payable 应付利息；应计未付利息 BnEdv8\,&s  
accrued interest receivable 应收利息；应计未收利息 {sc[RRN~C  
accrued right 累算权益 3o8\/-*<  
accruing profit 应累算的利润 Enj_tJs  
accumulated fiscal reserve 累积财政储备 2cnj@E:5l  
accumulated profit 累积利润；滚存溢利 Lar r}o=  
accumulated reserve 累积储备 +l\<?  
accumulation of surplus income 累积收益盈余 F1u)i  
acquired assets 既得资产 d/j@_3'  
acquisition 收购；购置；取得 .LE+/n  
acquisition cost 购置成本 PW[6/7  
acquisition expenses 购置费用 <f%/px%1  
acquisition of 100% interest 收购全部股权 pC^[[5A  
acquisition of control 取得控制权
M<oA<#IW  
acquisition of fixed assets 购置固定资产 h
[U7!aM  
acquisition of shell “买壳” eqFvrESN~=  
acquisition price 收购价 <'*4j\*  
act of God 天灾 G=$}5; t  
acting partner 执事合伙人 vl5){@   
active market 买卖活跃的市场；交投畅旺的市场；旺市 5#uO'<2$  
active partner 积极参与的合伙人 )/%S=c  
active trading 交投活跃 A@ VaaX  
actual circulation 实际流通 ^5

)_wUf  
actual cost 实际成本 !C`20,U  
actual expenditure 实际开支；实际支出 j+>Q#&h9  
actual income 实际入息；实际收入；实际收益 {8m1dEC^@Q  
actual market 现货市场 Vipp /WV  
actual price 现货价；实际价格 d.\PS9l  
actual profit 实际利润 M_&4]\PkCy  
actual quotation 实盘；实际价位；实际报价 i
G-N  
actual year basis 按实际年度计算 w6U @tW  
actuals 实货 nLd~2qBuv  
actuarial investigation 精算调查 pG28M]\  
actuarial principle 精算原则 |
cu`f{E2]  
actuarial report 精算师报告 AN10U;p/O  
Actuarial Society of Hong Kong 香港精算学会 aL)Hv k:  
actuarial valuation 精算师估值 )0|):g  
actuary 精算师 4K,''7N3  
ad referendum agreement 暂定协议；有待覆核的协定 6Q$BUL}2?  
ad valorem duty 从价税；按值征税 dpn3 (  
ad valorem duty system 从价税制 K -E`y  
ad valorem fee 从价费 SsRVd^=;x  
ad valorem tariff 从价关税 4<Kgmy  
additional allowance 额外免税额 cHEz{'1m  
additional amount for unexpired risk 未过期风险的额外款额 ;IhPvff  
additional assessable profit 补加应评税利润 m<FK;   
additional assessment 补加评税 3Uo]>BG  
additional commitment 额外承担 d$Em\*C  
additional commitment vote 额外承担拨款 %BICt @E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u:5IjOb2^  
additional dependent parent allowance 供养父母额外免税额 \\s?B K  
additional provision 额外拨款 msG3~@q  
additional stamp duty 附加印花税 Y
-~;E3(  
additional tax 补加税罚款；补加税款 s!`H  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 dJE`9$j
N  
adjudged bankrupt 被裁定破产 A^vvST%7  
adjudicated bankrupt 裁定破产人 2fP~;\AP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Lupy:4
AD  
adjudication of bankruptcy 裁定破产；宣告破产 d5' )6  
adjudication of insolvency 裁定无力偿还债务 Q 3X  
adjusted actual 经调整的实数；调整后的实数 ^Fvr f`A'  
adjusted current assets 经调整的流动资产；调整后的流动资产 MLeX;He  
adjusted figure 经调整的数字；调整后的数额 :p$EiR  
adjusted liabilities 经调整的负债；调整后的负债 MA"#rOcP  
adjusted loss 经调整的亏损；调整后的亏损 oek #^:pF  
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 bQV("~#  
adjusted profit 经调整的利润；调整后的利润 Wxk;g  
adjusted surplus 经调整的盈余额；调整后的盈余额 "cQvd(kug  
adjusted value 经调整的价值；调整后的价值 N6BNzN}-P  
adjustment 调整；修订；理算〔保险〕 #nbn K  
adjustment centre 调剂中心 ' 3VqkQ4  
adjustment lag 调整过程的时间差距；调整时差 X\'E4  
adjustment mechanism 调整机制 $2is3;h  
adjustment of loss 亏损调整 Un\Ubqi0  
adjustment process 调整过程；调整程序 ~zj"OG"zOw  
adjustment range 调整幅度 /Mx.:.A&$  
administered exchange rate 受管制汇率 R(GmU4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8.-S$^hj~6  
administration expenses 行政费用 :@;6  
administration fee 手续费；行政费 NkoofhZ  
administration in bankruptcy 破产管理 1^tSn#j  
administration order 遗产管理令 r hZQQOQ  
administrator 管理人；遗产管理人 H.9yT\f.  
administrator of the estate 遗产管理人 &|NZ8:*+#  
admission of debt 债项承认书 l\Cu1r-z  
admission of proof 接纳债权证明 A{1 \f*  
advance 放贷款项；垫付款项；预支款项；预付款项 k!9=  
advance account 暂支帐目；预付款帐户 |yU3Kt  
advance compensation 预付补偿金 <oZ(ng@X  
advance from shareholder 股东垫款 {9Xm<}%u]]  
advance pending reimbursement 预支以待日后付还 3Cd<p[%3#,  
advanced economy 先进经济体系 g@}6N.]#  
advancement 预付；预付财产 qz87iJp&  
advances warrant 垫款令 $)l2G;&  
advancing 贷出 {sl~2#,}b1  
adverse balance 逆差 )kF2HF  
adverse exchange 逆汇 5U3qr*/;m  
advertisement addressed to shareholders 在报章刊登的致股东通告 gINwvzW{  
advice for collection 托收通知书 PRZ8X{h  
advice of drawing 提款通知书；汇票通知书 /[6:LnaE  
advice of payment 付款通知 NQg'|Pt(%  
Advisory Committee [Securities and Futures Commission] 7^&lbzVbm(  
谘询委员会〔证券及期货事务监察委员会〕 L2<+#O#  
Advisory Committee on Diversification 经济多元化谘询委员会  c,.0d  
affidavit 誓章；遗产申报誓章 i<J^:7  
affidavit of no receipt 述明无收款的誓章 48:liR  
affiliate 联号；联营公司；附属公司 Q|Nzbmwh  
affiliated company 附属公司；联号；联营公司 2c"/QT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <3)|44.o&  
affordability 负担能力 cB_pyX9Z  
African Development Bank [AfDB] 非洲开发银行 |$Qp0vOA}  
after-acquired property 事后取得的财产 #gF2(iK6  
after-hours dealing 市后交易 F68},N>vr@  
after-tax profit 税后盈利；税后利润；税后溢利 0c`sb+?  
agency agreement 代理协议 WI0QLR'  
agency expenses 代理机构的开支 +{S Maq  
agency fee 代理费 Kq8(d`g}  
Agency Law 《代理法》 48H5_9>:  
agent 代理人；承销人 kHGeCJe\{  
agent of company 公司代理人 /i> ?i@O-  
agent's fee 代理人费；经纪费 <|B$dz?r  
aggregate 总计；总数；总体数字 0 -!?W  
aggregate amount 总款额；总额 3,%nkW  
aggregate assets and liabilities 总体资产与负债 vwm|I7/w  
aggregate at constant price 按固定价格计算的总体数字 W;q#ZD(;  
aggregate demand 总需求 a^%8QJW  
aggregate gross position 总持仓量 >).@Nb;e  
aggregate limit 总限额 sE^ns\&QP=  
aggregate of salaries tax 合计薪俸税 cO8`J&EK  
aggregate performance 总体表现；总体业绩 >c}:   
aggregate supply 总体供应 \moZ6J  
aggregate surplus 总盈余 Nz3zsP$  
aggregate total 整体总额 rf)PAdj|~  
aggregate value 总值；合计价值 >-UD]?>  
aggregated basis 合计基准 (6e!09P&  
aggregated net chargeable income 合计应课税入息实额 b=V)?"e-  
aggregation 合并计算；合计；总和 *iPs4Es-  
aggregation of incomes of husband and wife 夫妇入息合并计算 PG\\V$}A(  
aggregation of property 财产的总和 h_AJI\{"  
agio 差价；贴水 9)#gtDM%J  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 qw9e) `3$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment an-\k*w  
《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》 +dDJes!]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment k,a,h^{}j  
《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》 mipi]*ZfXE  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment yBr$ 0$  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &uv>'S#%  
agreement for a settlement 授产协议 m};~JMo]  
agreement for assignment 转让协议 M|1eqR%x-?  
agreement for sale 售卖协议；买卖协议 C<zx'lw!  
agreement for sale and purchase 买卖协议 luJ{Iq  
agreement for the payment of interest 支付利息协议 ;%v%K+}r  
agreement for the repayment of money 还款协议 0Ei\VVK>  
agreement of reinsurance 再保险协议 cZPbD;e:  
Agricultural Bank of China 中国农业银行 N;e;
4,_ n  
air passenger departure tax 飞机乘客离境税 Kh>?!`lL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9m%7
dsv  
airport tax 机场税 \/? ! 6~  
alcohol duty 酒精税 ON:LPf>"-  
alienation 让与；让渡；转让 Wpiv1GZ%c8  
alimony 生活费；赡养费 B)(p9]q  
All Ordinaries Index [AOI] 所有普通股指数 i)A`Vpn  
all risks 全险；综合险 Z)C:]}Ex  
All Sales Record for Stock Market 《股票市场成交报告》 .q AQPL  
Allied Capital Resources Limited 新联财务有限公司 XMjI}SPG  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 gn-=##fT:i  
allocation letter 拨款信件 oA(. vr  
allocation of fund 分配款项；预留款项 @C!JtgO%  
allocation of profit 利润分配；溢利分配 trID#DT~  
allocation warrant 拨款令 *uk\O]  
allotment 分配；配股 Y9z:xE  
allotment notice 股份配售通知；配股通知 {LR#(q$1  
allotment of shares 股份分配 M>`?m L  
allowable 可获宽免；免税的 ek Y?  
allowable business loss 可扣除的营业亏损 S/#) :,YS  
allowable expenses 可扣税的支出 jEC'l]l  
allowance 免税额；津贴；备抵；准备金 BsoFQw4$9  
allowance for debts 债项的免税额 a7QlU=\  
allowance for depreciation by wear and tear 耗损折旧免税额 yVbg,q'?  
allowance for funeral expenses 殡殓费的免税额 @\
x,;!N@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y!K^-Y}  
allowance for repairs and outgoings 修葺及支出方面的免税额 |HKHN?)  
allowance to debtor 给债务人的津贴 |[lxV&SD.  
alteration of capital 资本更改 v*vub#wP  
alternate trustee 候补受托人 SL?%/$2g=O  
amalgamation 合并 fJSV)\e0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A"P\4  
ambit of charges 征税范围；收费范围 &4ug

3  
amended valuation 经修订的估值 T>
AI0R3  
American Commodities Exchange 美国商品交易所 *so6]+)cU  
American Express Bank Limited 美国运通银行 O3slabE#
 
American Stock Exchange 美国证券交易所 DzX6U[=  
amortization 摊销 e#76h;  
amount due from banks 存放银行同业的款项 *@b~f&Lx6  
amount due from banks abroad 存放海外银行同业的款项 %8bFQNd  
amount due from holding companies 控股公司欠款 ONg<  
amount due from local banks 存放本港银行同业的款项 oT9XJwqnv  
amount due to banks 银行同业的存款 DYy@t^sC  
amount due to banks abroad 海外银行同业的存款 qiwQUm{  
amount due to holding companies 控股公司存款 ]5qjK~,4b  
amount due to local banks 本港银行同业的存款 i]hR7g<  
amount due to outport banks 外埠银行同业的存款 "GIg|3  
amount for note issue 发行纸币的款额 xc3Ov9`8%  
amount of bond 担保契据的款额 ^^j|0qshL  
amount of consideration 代价款额 M8^ziZY  
amount of contribution 供款数额 4nVO.Ud0$X  
amount of indebtedness 负债款额 f4@#pnJ3po  
amount of principal of the loan 贷款本金额 .{-iq(3  
amount of rates chargeable 应征差饷数额 ~@a) E+LsF  
amount of share capital 股本额 UC?2mdLt^  
amount of sums assured 承保款额 X:zyzEhS  
amount of variation 变动幅度 bOnukbJ  
amount of vote 拨款数额 3V8j>&  
amount payable 应付款额 A61-AwvF8-  
amount receivable 应收款额 S%a}ip&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %>x0*T$$  
analysis 分析 cSHtl<UY  
ancillary risk 附属风险 dxae2 tV  
annual account 周年帐目；周年帐目报表；年度决算；年结 f6/\JVi)-  
annual accounting date 年结日期 j3V"d3)  
annual allowance 每年免税额；年积金；年度津贴；年津 Vt$ $ceu  
annual balance 年度余额 B4M'Er{v  
annual disposable income 每年可动用收入 Ay[9k=q]  
annual estimates 周年预算 BhhK|U/  
annual fee 年费 :">~(Rd ZH  
annual general meeting 周年大会 ej
??j<]  
annual growth rate 年增率；每年增长率 l#J>It\  
annual long-term supplement 长期个案每年补助金 i >/@]2  
annual pensionable emolument 可供计算退休金的年薪 ,rvZW}=  
annual report 年报 XQJV.SVS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :`!mCW`Q-  
annual return 周年报表；周年申报表；每年报税表格 ,M9hb<:m  
Annual Return Rules 《周年报表规则》 }!J/ 9WKgU  
annual review of consumer prices 每年消费物价回顾 % 'L=  
annual roll-forward basis 逐年延展方式 (t"YoWA#m  
annual salary 年薪 _#\5]D~""  
annual statement 年度报表；年度决算表 @)M.u3{\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;V
tpq3  
annuitant 年金受益人 y|2g"J  
annuity 年金 k?@W/}Iv9  
annuity contract 年金合约 *^&iw$Qx3  
annuity on human life 人寿年金 6b1 Uj<  
antecedent debt 先前的债项 Xb07 l3UG  
ante-dated cheque 倒填日期支票 EzY scX.[  
anticipated expenditure 预期开支 s#8{:ko  
anticipated net profit 预期纯利 ~A{[=v  
anticipated revenue 预期收入 RAXJsF^5o  
anti-inflation measure 反通货膨胀措施 BfO}4  
anti-inflationary stance 反通货膨胀立场 E`Zh\u)  
apparent deficit 表面赤字 h hNFp  
apparent financial solvency 表面偿债能力 H6+st`{  
apparent partner 表面合伙人 r%?}5"*  
application for personal assessment 个人入息课税申请书 9"l%tq_  
application of fund 资金应用 @o-evH;G  
application to release as liquidator and to destruct the books of accounts and documents C8%nBa/  
申请免除清盘人职务及毁灭帐簿与文件 {
UjIxV(J  
appointed actuary 委任精算师 hF?\K^tF  
appointed auditor 委任核数师；委任审计师 3k
s|  
appointed trustee 委任的受托人 _d"Y6 0  
appointer 委任人 ?\ i,JJO  
apportioned pro rata 按比例分摊 R|
^t~h-  
apportionment 分配；分摊 }Q,C;!'"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 
?(
XX  
apportionment formula 分摊方程式 J5r L7  
apportionment of estate duty 遗产税的分摊 {gq:sj>  
appraisal 估价；评估 8C4@V[sm`  
appreciable growth 可观增长 >?Y3WPB<F  
appreciable impact 显着影响 jl|X$w  
appreciable increase 可观增长 # v/aI*Rl  
appreciation 增值；升值 -1Ki7|0,  
appreciation against other currencies 相对其他货币升值 I5AjEp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E"vi+'(v  
appreciation tax 增值税 u=?P*Y/|W  
appropriation 拨款；拨用；拨付 eXtF[0f  
appropriation account 拨款帐目 <GU(/S!}  
Appropriation Bill 拨款法案 m+JGe5fR<  
appropriation-in-aid system 补助拨款办法 .m % x-i  
approved assets 核准资产 O"w_sw  
approved basket stock 认可一篮子证券 q.Aw!]:!  
approved budget 核准预算 MZ#2WP)F  
approved charitable donation 认可慈善捐款 E!]rh,mYK  
approved charitable institution 认可慈善机构 2LK*Cv[  
approved currency 核准货币；认可货币 [;\< 2=H  
approved estimates 核准预算 S}oF7;'Ga  
approved estimates of expenditure 核准开支预算 Sv[_BP\^h  
approved overseas insurer 核准海外保险人 kA$;vbm  
approved overseas trust company 核准海外信托公司 REe%>|   
approved pooled investment fund 核准汇集投资基金 zK]%qv]  
approved provident fund scheme 认可公积金计划 fxCPGj  
approved provision 核准拨款 /t2<OU9  
approved redeemable share 核准可赎回股份 T"jDq1C/,E  
approved regional stock 认可地区性证券 >5Rw~  
approved retirement scheme 认可退休金计划 ;Z0cD*Jb  
approved subordinated loan 核准附属贷款 v?iH}7zb%Q  
arbitrage 套戥；套汇；套利 0Nzv
@g{3  
arbitrageur 套戥者；套汇者 aIyY%QT  
arbitrary amount 临时款项 "g&l~N1$  
arrangement 措施；安排；协定 <UHf7:0V  
arrears 欠款 GAe_Z(T  
arrears of pay 欠付薪酬 C3 c|@7FU  
arrears of revenue 逾期未收税款；逾期未收的帐项 &S`'o%B  
articles of association 组织章程；组织细则；组织章程细则 '48|f`8$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;R>42 qYF  
ascertainment of profit 确定利润 q+=@kXs>+  
"Asia Clear" “亚洲结算系统” Y@xeyMzE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %y~]3XWik  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 X|0`$f  
Asian Development Fund [ADF] 亚洲发展基金 *fyEw\`a  
Asian dollar bond 亚洲美元债券 N1zrfn-VU  
Asian dollar market 亚洲美元市场 fpC@3itI  
Asian dollar rate 亚洲美元利率 )=y6s^}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9!<3qx/  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s%re>)=|  
asked price 沽盘；喊价；索价；卖方报价 s~'C'B?  
assessable income 应评税入息 Qpu2RfP  
assessable loss 应评税亏损 "U~@o4u;  
assessable profit 应评税利润 I>\?t4t  
assessable value 应评税值 Cl){sP=8W  
assessed profit 估定利润 n/
|`Dz.  
assessed value 经评估价值 6aK2{-+  
assessment 评税；评定；估价；评税单 'wHkE/83  
assessment number 评税编号；估价编号 @Pg@ltUd  
assessment of additional tax 补加税评税 Al;oI3  
assessment of performance 业绩评估；实绩评价 PW\FcT  
Assessor 评税主任 o*S $j Cf?  
asset price bubbles 资产价格泡沫 Z4tq&^ :c=  
asset-backed securities 具资产保证的证券 b-gVRf#F  
assets accretion 资产增值 `Y$5g~3.  
assets and liabilities 资产与负债 x@l~*6!K  
assets betterment statement 资产递增表；资产改进表 i2c<q0u  
assets lending 实物放款；有抵押贷款 *y$ry]  
assets of the company passing on the death 死者去世时转移的公司资产 DFH6.0UW  
assets pledged as security for liabilities 用作负债抵押的资产 [~0q )  
assets portfolio 资产投资组合 FK('E3PG  
assets price 资产价格 +=xRr?F  
assets quality 资产质素 0X6o  
assets realization 资产变现 q.Mck9R7  
assets refinancing arrangement 资产再集资安排 +VFwYdW,  
assets securitization 资产证券化 zIm!8a  
assets situated outside Hong Kong 在香港以外地方的资产 \d`S
z *  
assets stripping 削减资产；拆卖资产 ,3[<C)'[  
assets value 资产值 fXQRsL8 ]  
assignee 承让人 [l{e
J/W  
assignment 转让；转让书；转让契 U~c;W@
T  
assignment of interest 权益转让 1F8EL)9  
assignment of letters patent and trade mark 专利证书及商标转让 L-TVe  
assignment of property 物业转让；物业转让书 jv^L~<u  
assignment right 转让权 .OUE'5e p  
assignor 转让人 a-hGpYJJG  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 I8:&Btf  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6XU5T5+P^  
associate member 附属会员 CR=MjmH  
associated body corporate 相联法人团体 -JQg{A  
associated company 相联公司；联属公司 n[-!Jp[  
associated corporation 相联法团 !Z)^

c&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] cW%O-  
公认会计师公会〔英国〕 ]jrxrUl  
Association of Futures Exchange Brokers 香港期货经纪协会 S?tLIi/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tfQq3#  
association of underwriters 承保人组织 VG7#6)sQoK  
assumption of control 接管 qa?y lR"kA  
assurance 担保；保险；转易；转易书 v%Xe)D   
assurance of interest 权益的转易 a1?Y7(alPU  
at 19XX price 按一九ＸＸ年价格计算 le*pd+>j  
at a discount 按赔价计算；按贴水价格计算；打折扣 A0'Yfuie  
at a premium 按溢价计算；按升水价格计算 _N<8!(|w  
at call 通知付款；按通知 ^f
4qs  
at constant market price 按固定市价计算 vwP83b0ov"  
at constant price 按固定价格计算 -1fT2e  
at cost 按成本计算 r1,RloyZS  
at current market price 按当时市价计算；按现时市价计算 kg_
TXB  
at current price 按当时价格计算；按现时价格计算 {~Phc 2z  
at factor cost 按要素成本计算；按生产要素成本计算 $PNR?  
at money-of-the-day price 按付款当日价格计算 : G<1   
at or better 按指定或较佳价位〔买卖指令〕 `>K;S!z  
at par 按面值计算；平价 `DEz ` D  
at sight 见票即付 /H}83 C  
at the close 按收市盘 3Y>!e#  
at the opening 按开市盘 42Z2Mjtk  
attestation 见证；见证条款 ,KZ_#9[>  
at-the-money option 平价期权 [^aow-4z  
attorney 受权人；受托代表人 ;X\,-pjv  
attornment 新拥有人承认书 kGCd!$fsk  
attributable profit 可归属利润 \vKMNk;kz  
attributable share value 可归属股份价值 "MlY G6  
Auckland Stock Exchange 奥克兰证券交易所 d'PjO-"g  
auction 拍卖 Zpg$:Rr  
auctioneer 拍卖商 iQ:]1H s  
audit 审计；核数 M,NYF`;a  
Audit Commission 审计署 7QzUw  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0&Zm3(}  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ]Rz]"JZ\S  
audit review 帐目审查 -$t#
AYKz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5r@x$*>e  
audited account 审计帐目；经审计的帐目 z0a=A:+/  
audited annual account 经审计的周年帐目 ![ Fb~Egc  
audited balance sheet 经审计的资产负债表 9FK%"s`  
auditor 核数师；核数主任；审计师 W,}C*8{+  
auditor's certificate 核数师证明书；审计师证明书 EZa
o\,t  
auditor's report 核数师报告；审计师报告 jeC3}BL}  
Aussie bond 澳元债券 Hcuvu[)T"  
austerity budget 紧缩预算 @MTm8E6au  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 
#\Lt0  
Australia All Ordinaries Index 澳洲所有普通股票指数 gTm[<Y  
Australian Dollar [AUD] 澳元 M~=9ym  
Australian Options Market 澳大利亚期权市场 NEJxd%-  
Australian Securities Commission 澳洲证券事务监察委员会 .XTBy/(0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 9tWu>keu  
Australian Stock Exchange 澳大利亚证券交易所 "\Z.YZUa\  
Austrian Schilling [ATS] 奥地利先令 X&pK#=  
authentication 认证；鉴证 Fd9ypZs  
authority to purchase 委托购买证；委购书 Js ~_8  
authorization 认可；核准；授权；授权书 =rGjOb3+  
authorization by direction 指示授权 3Jf
_3c  
authorization by instruction 指令授权 >`SIB; &>j  
authorization by warrant 令状授权 {|bf`  
authorization of unit trust 单位信托的认可 C8%q?.nH=  
authorized agent 指定代理人 pq*W;6(-  
authorized capital 法定资本 8 YsDE_  
authorized clerk 出市员 iO~3rWQ  
authorized dealer 认可交易商 4DaLmQ2O  
authorized financial institution 认可财务机构 f9?\Q'v8  
authorized fund 认可基金 Hcq?7_)  
authorized fund house 获授权的基金公司；认可基金公司 fKb8)PDP  
authorized institution 认可机构 @))PpE`co8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *shE-w;C  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3{O^q/R  
authorized insurer 获授权保险人；获认可承保人 IZoS2^:yw  
authorized investment 特准投资项目 uzr(gFd  
authorized person 获授权人 }w}2'P'T  
authorized representative 获授权代表 |VQ17*4ff1  
authorized share capital 法定股本 Ko|nF-r_  
automated quotation system 自动报价系统 <k+dJ=f  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] a6cq0g[#z  
自动交易系统〔香港期货交易所有限公司〕 Q$^o
IFb  
automatic adjustment mechanism 自动调整机制 e3oHe1"hP  
automatic adjustment system 自动调整系统 g4EC[>5!r  
Automatic Clearing House 自动票据交换所 #?DwOUw  
automatic exchange rates accumulation system 自动化汇率累集系统 F[RQ6PW  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 9`4M o+  
automatic teller machine [ATM] 自动柜员机 ^{lcj  
autopay 自动转帐 FL*qV"r^n  
available assets 可用资产 4i|yEf  
available fiscal reserve 现存财政储备 E<]O,z;F  
available profit 可用利润 wc`UcGO  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 xkV(E!O  
average 平均；平均数；海损 WdI9))J2S  
average basic salary 平均基本薪金 4+I@  
average consumer expenditure 平均消费开支；一般消费开支 "H\1Z,P<m  
average cost 平均成本 ]-]K4*{   
average cost of land production 增辟土地平均成本 u
j;tmK>;  
average daily turnover 平均每日成交额 0}H7Xdkp  
average daily wage rate 平均每日工资率 |mvY=t %  
average expenditure pattern 平均开支模式 v"ZNS  
average growth rate 平均增长率 8T-/G9u  
average net fixed assets 固定资产平均净值 ?gD^K,A Hd  
average of relatives 相对价格平均数 = Lt)15
 
average price 平均价格 wX<w)@  
average propensity to consume 平均消费倾向；一般消费倾向 imw,Nb  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .Nt;J,U  
average rate 平均率 v,]-;V~<  
average revenue 平均收入；平均收益 ?i'N9 /(  
average stock 平均库存；平均存货 ]t0]fb[J  
average yearly rent 平均年租 tZ\e:AAi  
avoidance of double taxation 避免双重课税 f3PDLQA  
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 >E
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