一些有用的会计术语(也不知道发的地方对不对)A

A: Z  
A share Ａ股；甲类股份 Br.UN~q  
abatement of tax 减税；减扣免税额 L,ax^]  
ABN AMRO Bank N.V. 荷兰银行  wG6Oz2(  
above-the-line expenditure 线上项目支出；经常预算支出 pred{HEye  
above-the-line receipt 线上项目收入；经常预算收入 h:sf?X[  
ABSA Asia Limited 南非联合亚洲有限公司 Db;>MWt+e  
absolute change 绝对数值变更 '-Oh$hqCx|  
absolute expenditure 实际开支 
U#Iwe=  
absolute guideline figure 绝对准则数字 ovdaK"q2  
absolute interest 绝对权益
d
BS_N/  
absolute order of discharge 绝对破产解除令 ~*]7f%L-  
absolute profit margin 绝对利润幅度 G9GHBwT  
absolute value 实值；绝对值 06Q9X!xD  
absolutely vested interest 绝对既得权益 s^4wn:*$zd  
absorbed cost 已吸收成本；已分摊成本 `^ a:1^  
absorption 吸收；分摊；合并 +5 gX6V\  
absorption rate 吸收率；摊配率；分摊率 fEiNHVx  
ACB Finance Limited 亚洲商业财务有限公司 ]w0Y5H "  
acceptable form of reciprocity 合理的互惠条件 {47Uu%XT  
acceptable rate 适当利率；适当汇率 +$#XV@@~  
acceptance agreement 承兑协议 aof'shS8  
acceptance for honour 参加承兑 b5I 8jPj4c  
acceptor 承兑人；接受人；受票人 gm=C0Sp?  
acceptor for honour 参加承兑人 ecO$L<9>  
accident insurance 意外保险 :ln?PT  
Accident Insurance Association of Hong Kong 香港意外保险公会 w4_Xby)  
accident insurance scheme 意外保险计划 f`_{SU"3  
accident year basis 意外年度基准 f9 :=6  
accommodation 通融；贷款 w'XSkI_ay  
accommodation bill 通融票据；空头票据 {d]B+'  
accommodation party 汇票代发人 <:T/hm$  
account balance 帐户余额；帐户结余 )X:Sfk  
account book 帐簿 og~a*my3  
account collected in advance 预收款项 3x7fa^umR  
account current book 往来帐簿 5wha _Yet  
account of after-acquired property 事后取得的财产报告 I+SfZ:q^  
account of defaulter 拖欠帐目 !&3"($-U3G  
account payable 应付帐款 RlbJ4`a  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D>
ou,  
account receivable 应收帐款 B&y?Dc  
account receivable report 应收帐款报表 r!w*y3  
account statement 结单；帐单；会计财务报表 %tC[q   
account title 帐户名称；会计科目 3gD <!WI  
accountant's report 会计师报告 2X*n93AQi  
Accountant's Report Rules 会计师报告规则 b?VByJl  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7/_|/4&  
Accounting Arrangements 《会计安排》
;!lwB  
accounting basis 会计基础 bv7xh*/  
accounting by Official Receiver 破产管理署署长呈交的帐目 '.8eLN  
Accounting Circular 《会计通告》 1?3+>  
accounting class 会计类别 (w\|yPBB  
accounting date 记帐日期；会计结算日期 13)6p|6x  
accounting for money 款项核算 [dUAb  
Accounting Officer 会计主任 -o~n06p  
accounting period 会计报告期；会计期 O '`|(L  
accounting policy 会计政策；会计方针 !'IZr{Y>  
accounting practice 会计惯例 q8.Z7ux  
accounting principle 会计准则 gg8)oc+w  
accounting record 会计记录 m7RyFnR2  
accounting report 会计报告
.j"heYF)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^eefR5^_w  
Accounting Society of China 中国会计学会 G#@#j]8  
accounting statement 会计报表 kmo#jITa`  
accounting system 会计制度；会计系统 RlU?F  
accounting transaction 会计事项；帐务交易 -*hPEgcV9  
accounting treatment 会计处理 6c27X/'Z  
accounting year 会计年度 z4` :n.  
accretion 增值；添加 u$aN~6HG  
accrual 应计项目；应累算数目 SG&H^V8  
accrual basis 应计制；权责发生制 +lZ-xU1  
accrual basis accounting 应计制会计；权责发生制会计 Eza^Tbq%j?  
accrue 应累算；应计 o1b.a*SZ  
accrued benefit 应累算利益 J7e/+W~  
accrued charges 应计费用 g>'6"p;  
accrued cumulative preference share dividend 应累算的累积优先股股息 H 8 66,]  
accrued expenses 应累算费用 e=IbEm{|  
accrued interest payable 应付利息；应计未付利息 &B=z*m  
accrued interest receivable 应收利息；应计未收利息 'J!Gip ,  
accrued right 累算权益 yB=R7E7  
accruing profit 应累算的利润 zlTLp-^Y  
accumulated fiscal reserve 累积财政储备 SB5qm?pT8<  
accumulated profit 累积利润；滚存溢利 b"`fS`@/MW  
accumulated reserve 累积储备 !{ _:k%B  
accumulation of surplus income 累积收益盈余 YcR: _ac  
acquired assets 既得资产 nw_|W)JVQ  
acquisition 收购；购置；取得 B}*\ pdJ  
acquisition cost 购置成本 2`ERrh^i"  
acquisition expenses 购置费用 M9Yov4k,4]  
acquisition of 100% interest 收购全部股权  G;A  
acquisition of control 取得控制权 I")Ud?v0)  
acquisition of fixed assets 购置固定资产 s?nj@:4  
acquisition of shell “买壳” S;2UcSsQl  
acquisition price 收购价 4`cfFowK~  
act of God 天灾 {ehYE^%N  
acting partner 执事合伙人 x^Qij!mB%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 t\!5$P  
active partner 积极参与的合伙人 RZSEcRlN  
active trading 交投活跃 QJ>=a./  
actual circulation 实际流通 cIkA ~F  
actual cost 实际成本 {!{T,_ J  
actual expenditure 实际开支；实际支出 /X#OX8gb]  
actual income 实际入息；实际收入；实际收益 I\rjw$V#  
actual market 现货市场 N"Y%*BkH  
actual price 现货价；实际价格 6& hiW]Adm  
actual profit 实际利润 ?duw0SZ  
actual quotation 实盘；实际价位；实际报价 glKPjL*  
actual year basis 按实际年度计算 Vhb~kI!x  
actuals 实货 b}u#MU  
actuarial investigation 精算调查 [xDIK8d:I  
actuarial principle 精算原则 9)j"|5H  
actuarial report 精算师报告 KBI1t$  
Actuarial Society of Hong Kong 香港精算学会 <Nc9F['&#  
actuarial valuation 精算师估值 *laFG<;  
actuary 精算师 3O2vY1Y2  
ad referendum agreement 暂定协议；有待覆核的协定 99]s/KD2yb  
ad valorem duty 从价税；按值征税 KVViTpZ  
ad valorem duty system 从价税制 y^kC2DS   
ad valorem fee 从价费 1hV&/Qr  
ad valorem tariff 从价关税 N "eK9>  
additional allowance 额外免税额 vt5>>rl  
additional amount for unexpired risk 未过期风险的额外款额 !y!s/i&P%  
additional assessable profit 补加应评税利润 @cm[]]f'l  
additional assessment 补加评税 ^r]-v++  
additional commitment 额外承担 2!{_x8,n  
additional commitment vote 额外承担拨款 ,5K&f\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9jl\H6JY|  
additional dependent parent allowance 供养父母额外免税额 A^0-%Ygl  
additional provision 额外拨款 gB,Q4acjj  
additional stamp duty 附加印花税 4xFAFK~lx
 
additional tax 补加税罚款；补加税款 a"1LF`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 miCY?=N`  
adjudged bankrupt 被裁定破产 F0r5$Pl*  
adjudicated bankrupt 裁定破产人 @e7_&EGR?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fg1uqS1rg  
adjudication of bankruptcy 裁定破产；宣告破产 xcJvXp  
adjudication of insolvency 裁定无力偿还债务 f)Z'#[A*t7  
adjusted actual 经调整的实数；调整后的实数 X\<a|/{V A  
adjusted current assets 经调整的流动资产；调整后的流动资产 B8upv~U6  
adjusted figure 经调整的数字；调整后的数额 ?q5HAIZ`  
adjusted liabilities 经调整的负债；调整后的负债 Gt!Hm(  
adjusted loss 经调整的亏损；调整后的亏损 Tilr%D(Q  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 y%YP  
adjusted profit 经调整的利润；调整后的利润 DAEWa Kui  
adjusted surplus 经调整的盈余额；调整后的盈余额 e+@.n  
adjusted value 经调整的价值；调整后的价值 WFqOVI*l  
adjustment 调整；修订；理算〔保险〕 O&">%aU1I  
adjustment centre 调剂中心 l?;ReK.r  
adjustment lag 调整过程的时间差距；调整时差 f9n4/(Cy  
adjustment mechanism 调整机制 >4#\ U!  
adjustment of loss 亏损调整 u9+)jN<Yh  
adjustment process 调整过程；调整程序 jar?"o  
adjustment range 调整幅度 mj9]M?]  
administered exchange rate 受管制汇率 :4COPUBpPV  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \D[~54  
administration expenses 行政费用 L;KL
mxy#  
administration fee 手续费；行政费 g|!=@9[dv  
administration in bankruptcy 破产管理 icK U)  
administration order 遗产管理令 ?C6`  
administrator 管理人；遗产管理人 1;>RK  
administrator of the estate 遗产管理人 xlW>3'uHfa  
admission of debt 债项承认书 Me;Nn$'%  
admission of proof 接纳债权证明 lPlJL`e  
advance 放贷款项；垫付款项；预支款项；预付款项 HI)U6.'  
advance account 暂支帐目；预付款帐户 i l%9j  
advance compensation 预付补偿金 _b=})**  
advance from shareholder 股东垫款 o%Qn%gaX  
advance pending reimbursement 预支以待日后付还 wo^1%:@/2  
advanced economy 先进经济体系 ^$lsmF]^  
advancement 预付；预付财产 !}xRwkN  
advances warrant 垫款令 OQT i$2  
advancing 贷出 fAvB!e  
adverse balance 逆差 y|wR)\  
adverse exchange 逆汇 ACgWT  
advertisement addressed to shareholders 在报章刊登的致股东通告 `7',RUj|D  
advice for collection 托收通知书
_'s5FlZq  
advice of drawing 提款通知书；汇票通知书 N=:xyv  
advice of payment 付款通知 U(:t$SBKy  
Advisory Committee [Securities and Futures Commission] #mO.[IuD  
谘询委员会〔证券及期货事务监察委员会〕 mOYXd,xd  
Advisory Committee on Diversification 经济多元化谘询委员会 9x9E+DG#(  
affidavit 誓章；遗产申报誓章 A?c?(~9O  
affidavit of no receipt 述明无收款的誓章 WxF@'kdn*,  
affiliate 联号；联营公司；附属公司 T9'5V@  
affiliated company 附属公司；联号；联营公司 ;[Hrpl S  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 R"PO@v  
affordability 负担能力 P~"""3de4  
African Development Bank [AfDB] 非洲开发银行 Fd9Z7C  
after-acquired property 事后取得的财产 7|?Ht]  
after-hours dealing 市后交易 jH4Wu`r;m  
after-tax profit 税后盈利；税后利润；税后溢利 ,
k/<Nv;  
agency agreement 代理协议 K%vGfQ8Er-  
agency expenses 代理机构的开支 wtGb3D"am  
agency fee 代理费 Lismo#  
Agency Law 《代理法》 a.AEF P4N  
agent 代理人；承销人 a3(f\MMxE  
agent of company 公司代理人 y? 65*lUl  
agent's fee 代理人费；经纪费 aK9zw  
aggregate 总计；总数；总体数字 sY'd
N_F  
aggregate amount 总款额；总额 ;WL0  
aggregate assets and liabilities 总体资产与负债 6IM:Xj  
aggregate at constant price 按固定价格计算的总体数字 jY\YSQ  
aggregate demand 总需求 vYG
$>*  
aggregate gross position 总持仓量 Aj=c,]2  
aggregate limit 总限额 Cd7d-'EQn  
aggregate of salaries tax 合计薪俸税 5cl%>U  
aggregate performance 总体表现；总体业绩 XecU&  
aggregate supply 总体供应 _Hq)mF  
aggregate surplus 总盈余 N;e*eMFE  
aggregate total 整体总额 
1)
G6  
aggregate value 总值；合计价值 .s@[-! p  
aggregated basis 合计基准 rHgrCMW  
aggregated net chargeable income 合计应课税入息实额 9'JkLgz;d+  
aggregation 合并计算；合计；总和 o/\z4Ri)$  
aggregation of incomes of husband and wife 夫妇入息合并计算 h$fC/Juit  
aggregation of property 财产的总和 ,Onu%  
agio 差价；贴水 {pB9T3ry]  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 v#+tu,)V;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment GP}+c8|2  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 *|:]("i  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ia/_61%  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 {{_,YO^w  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !GVxQll[f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ' 9  
agreement for a settlement 授产协议 Yy0m &3[  
agreement for assignment 转让协议 .DHRPel  
agreement for sale 售卖协议；买卖协议 93#wU})  
agreement for sale and purchase 买卖协议 &Lgi  
agreement for the payment of interest 支付利息协议 T?FR@. Rm  
agreement for the repayment of money 还款协议 =").W\,  
agreement of reinsurance 再保险协议 ,cFp5tV$  
Agricultural Bank of China 中国农业银行 (tP^F)}e5  
air passenger departure tax 飞机乘客离境税 u8@>ThPD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $(%t^8{a~G  
airport tax 机场税 sQe>LNp,G  
alcohol duty 酒精税 5=Y\d,SS"  
alienation 让与；让渡；转让 bpeWK&  
alimony 生活费；赡养费 gs77")K&  
All Ordinaries Index [AOI] 所有普通股指数 /-ky'S9  
all risks 全险；综合险  Z@`HFZJ  
All Sales Record for Stock Market 《股票市场成交报告》 E^. =^bR  
Allied Capital Resources Limited 新联财务有限公司 PK* $  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 b%,`;hy{  
allocation letter 拨款信件 sWnU*Q  
allocation of fund 分配款项；预留款项 YEqWTB|w  
allocation of profit 利润分配；溢利分配 Bhrp"l +|  
allocation warrant 拨款令 :!Tb/1  
allotment 分配；配股 %Gs!oD  
allotment notice 股份配售通知；配股通知 /=qn1  
allotment of shares 股份分配 >j$CM:w  
allowable 可获宽免；免税的 = 8%+$vX  
allowable business loss 可扣除的营业亏损 bx<7@  
allowable expenses 可扣税的支出 D}Lx9cL  
allowance 免税额；津贴；备抵；准备金 RA+k/2]y!  
allowance for debts 债项的免税额 /fc@=CO  
allowance for depreciation by wear and tear 耗损折旧免税额 0qV!-i  
allowance for funeral expenses 殡殓费的免税额 {GiR-q{t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8~|PZ,oZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 re/l5v,|3  
allowance to debtor 给债务人的津贴 Z`b{r;`m8  
alteration of capital 资本更改 1jozM"H7Q  
alternate trustee 候补受托人 <tg>1,C  
amalgamation 合并 %/&?t`%H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f/qG:yTV`  
ambit of charges 征税范围；收费范围 Sf\mg4,  
amended valuation 经修订的估值 oa|nQ`[  
American Commodities Exchange 美国商品交易所 b fsTeW+  
American Express Bank Limited 美国运通银行 ,9p 4(jjX  
American Stock Exchange 美国证券交易所 p`JD8c  
amortization 摊销 FiqcM-Af4  
amount due from banks 存放银行同业的款项 R{hKl#j;>  
amount due from banks abroad 存放海外银行同业的款项 f+huhJS5e  
amount due from holding companies 控股公司欠款 gI^*O@Q4{b  
amount due from local banks 存放本港银行同业的款项 # -
Ts]4v  
amount due to banks 银行同业的存款 UpS`KgF"v  
amount due to banks abroad 海外银行同业的存款 .r?-O{2t  
amount due to holding companies 控股公司存款 !}^{W)h[  
amount due to local banks 本港银行同业的存款 ZWSYh>"  
amount due to outport banks 外埠银行同业的存款 OE/O:F:1j  
amount for note issue 发行纸币的款额 HLU'1As65  
amount of bond 担保契据的款额 LdA
fY0  
amount of consideration 代价款额 "tbKKh66  
amount of contribution 供款数额 BUcze\+  
amount of indebtedness 负债款额 e;<=aa)}?  
amount of principal of the loan 贷款本金额 !285=cxz  
amount of rates chargeable 应征差饷数额 {@oYMO~  
amount of share capital 股本额 kGMI ?  
amount of sums assured 承保款额 6nRD:CH)X  
amount of variation 变动幅度 i9oi}$;J  
amount of vote 拨款数额 pVt8z|p_;{  
amount payable 应付款额 Hay`lA2@  
amount receivable 应收款额 ?t+Kp9@aZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,m:YZ;J(Xd  
analysis 分析 
vd9><W  
ancillary risk 附属风险 /nRi19a%xU  
annual account 周年帐目；周年帐目报表；年度决算；年结 >T4.mB7+>  
annual accounting date 年结日期 :d-+Z%Y  
annual allowance 每年免税额；年积金；年度津贴；年津 ND7 gxt-B  
annual balance 年度余额 A|8(3PiP  
annual disposable income 每年可动用收入 8hi|F\$_h  
annual estimates 周年预算 oxb#{o9G  
annual fee 年费 B&yb%`9],W  
annual general meeting 周年大会 ;X
!sTs  
annual growth rate 年增率；每年增长率 [(Pm\o  
annual long-term supplement 长期个案每年补助金 @twClk.s  
annual pensionable emolument 可供计算退休金的年薪 (yCFpb  
annual report 年报 8|w_PP1oE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iP;X8'< BC  
annual return 周年报表；周年申报表；每年报税表格 0zaE?dA]  
Annual Return Rules 《周年报表规则》 (<pc4#B@*  
annual review of consumer prices 每年消费物价回顾 /4]M*ls  
annual roll-forward basis 逐年延展方式 QOkPliX  
annual salary 年薪 l=ZhHON  
annual statement 年度报表；年度决算表 Dm[4`p@IY\  
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 ]w(i,iJ  
annuitant 年金受益人 2*5Z| 3aX  
annuity 年金 ~w'M8(  
annuity contract 年金合约 |b52JF ",  
annuity on human life 人寿年金 `X
nu("w)  
antecedent debt 先前的债项 &<-Sxjj  
ante-dated cheque 倒填日期支票 B8:_yAv o  
anticipated expenditure 预期开支 &'UYV>  
anticipated net profit 预期纯利 <Vr"  
anticipated revenue 预期收入 |Gb"%5YD  
anti-inflation measure 反通货膨胀措施 x5k6yHn  
anti-inflationary stance 反通货膨胀立场 :grJ}i-D  
apparent deficit 表面赤字 Ex~[Hk4ow  
apparent financial solvency 表面偿债能力 S\ ~Wpf  
apparent partner 表面合伙人 TDdFuO'}  
application for personal assessment 个人入息课税申请书 b}p0&%I
 
application of fund 资金应用 GM{m(Y  
application to release as liquidator and to destruct the books of accounts and documents $
cFanra  
申请免除清盘人职务及毁灭帐簿与文件 [Zk|s9  
appointed actuary 委任精算师 PWOV~`^;  
appointed auditor 委任核数师；委任审计师 e7ixi^Q  
appointed trustee 委任的受托人 G@anY=D\EB  
appointer 委任人 CEE`nn  
apportioned pro rata 按比例分摊 ;Id%{1  
apportionment 分配；分摊 ;-47d ^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 69 R
8#M  
apportionment formula 分摊方程式 im
pzqQlZ,  
apportionment of estate duty 遗产税的分摊 c.Pyt  
appraisal 估价；评估 Q d]5e  
appreciable growth 可观增长 ;$=`BI)  
appreciable impact 显着影响 0}k[s+^  
appreciable increase 可观增长 ig]*Z  
appreciation 增值；升值 `AeId/A4n  
appreciation against other currencies 相对其他货币升值 `(<XdlOj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u<./ddC  
appreciation tax 增值税 pm,&kE  
appropriation 拨款；拨用；拨付 ,L^eD>|j
5  
appropriation account 拨款帐目 b;O]@kBB
 
Appropriation Bill 拨款法案 !dYkvoQNn  
appropriation-in-aid system 补助拨款办法 ad8kUHf  
approved assets 核准资产 ^$DpdzI  
approved basket stock 认可一篮子证券 Sve~-aG  
approved budget 核准预算 ;=Jj{FoG%  
approved charitable donation 认可慈善捐款 Slcf=  
approved charitable institution 认可慈善机构 r@0HqZx`  
approved currency 核准货币；认可货币 agN`) F!  
approved estimates 核准预算 >sdj6^[+  
approved estimates of expenditure 核准开支预算 `9Zoq=/  
approved overseas insurer 核准海外保险人 .0S.7w3dZo  
approved overseas trust company 核准海外信托公司 9`+c<j4/B  
approved pooled investment fund 核准汇集投资基金 UwrinkoeE  
approved provident fund scheme 认可公积金计划 I|,^a|\  
approved provision 核准拨款 B5aFt ;Vj  
approved redeemable share 核准可赎回股份 8'_>A5L/C  
approved regional stock 认可地区性证券 MOY.$M,1  
approved retirement scheme 认可退休金计划 $ckX H,l_  
approved subordinated loan 核准附属贷款 9 W><m[O  
arbitrage 套戥；套汇；套利 'H<?K  
arbitrageur 套戥者；套汇者 i2A>T/?{  
arbitrary amount 临时款项 9~bje^M  
arrangement 措施；安排；协定 g= k}6"F~  
arrears 欠款 [s"3g\L';  
arrears of pay 欠付薪酬 .{LFc|Z[  
arrears of revenue 逾期未收税款；逾期未收的帐项 yv^j~  
articles of association 组织章程；组织细则；组织章程细则 `h/j3fmX?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G eN('0  
ascertainment of profit 确定利润 qi_[@da f?  
"Asia Clear" “亚洲结算系统” {BKu'A  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 33DP0OBL^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /Ou`$2H87  
Asian Development Fund [ADF] 亚洲发展基金 *r$Yv&c,  
Asian dollar bond 亚洲美元债券 k5]s~*,0  
Asian dollar market 亚洲美元市场 e'mm42  
Asian dollar rate 亚洲美元利率 ! R?r)G5E  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 snOd 3Bw  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 v-J*PB.0p  
asked price 沽盘；喊价；索价；卖方报价 ;(fDR8  
assessable income 应评税入息 Q5b?- P  
assessable loss 应评税亏损 h.ojj$f,  
assessable profit 应评税利润 *fso6j#%  
assessable value 应评税值 (p'yya{(  
assessed profit 估定利润 |\%[e@u  
assessed value 经评估价值 kMAQHpDD  
assessment 评税；评定；估价；评税单 rY_)N^B|nF  
assessment number 评税编号；估价编号 O E0w/{  
assessment of additional tax 补加税评税 T>e!DOW;  
assessment of performance 业绩评估；实绩评价 uOc:^  
Assessor 评税主任 `Lb^!6`)  
asset price bubbles 资产价格泡沫 DcE)6z#  
asset-backed securities 具资产保证的证券 e)LRD&Q  
assets accretion 资产增值 uA7~`78  
assets and liabilities 资产与负债 LCx{7bN1ro  
assets betterment statement 资产递增表；资产改进表 O&Q_vY  
assets lending 实物放款；有抵押贷款 N^pTj<M<g  
assets of the company passing on the death 死者去世时转移的公司资产 OACRw%J:X{  
assets pledged as security for liabilities 用作负债抵押的资产 N|Xx#/  
assets portfolio 资产投资组合 
pw" !iG}  
assets price 资产价格 M.))UKSF  
assets quality 资产质素 3r!6Z5P7{'  
assets realization 资产变现 E1usxF)  
assets refinancing arrangement 资产再集资安排 V
rzx;V%  
assets securitization 资产证券化 :oYu+cQ  
assets situated outside Hong Kong 在香港以外地方的资产
i-w^pv'  
assets stripping 削减资产；拆卖资产 q%%8oaEI  
assets value 资产值 NypM+y  
assignee 承让人 @&t';"AE  
assignment 转让；转让书；转让契 hJ\IE?+  
assignment of interest 权益转让 1r;]==  
assignment of letters patent and trade mark 专利证书及商标转让 k'E3{8<!  
assignment of property 物业转让；物业转让书 Mh"DPt9@J  
assignment right 转让权 %yX?4T;b  
assignor 转让人 'd4I/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 S.1\e"MfI  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [Hw  
associate member 附属会员 rXc-V},az8  
associated body corporate 相联法人团体 L|.q19b*  
associated company 相联公司；联属公司 5wYYYo=  
associated corporation 相联法团 =/Pmi_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v=e`e68U~  
公认会计师公会〔英国〕 `&2~\o/  
Association of Futures Exchange Brokers 香港期货经纪协会 bD*V$w*P  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {I0b%>r=  
association of underwriters 承保人组织 +?Vj}p;  
assumption of control 接管 q&OF?z7H  
assurance 担保；保险；转易；转易书 u+%Ca,6  
assurance of interest 权益的转易 /~[+'  
at 19XX price 按一九ＸＸ年价格计算 $mOVo'2  
at a discount 按赔价计算；按贴水价格计算；打折扣 4^cDp!8  
at a premium 按溢价计算；按升水价格计算 g"aWt% P  
at call 通知付款；按通知 ^F2OTz4n  
at constant market price 按固定市价计算 @TF^6)4f  
at constant price 按固定价格计算 Uyf<:8U\  
at cost 按成本计算 L[o;@+32  
at current market price 按当时市价计算；按现时市价计算 m}&cX
Y  
at current price 按当时价格计算；按现时价格计算 vaN}M)W/  
at factor cost 按要素成本计算；按生产要素成本计算 u UXj  
at money-of-the-day price 按付款当日价格计算 l]t9*a]a  
at or better 按指定或较佳价位〔买卖指令〕 jN 9|q  
at par 按面值计算；平价 "&;8U.  
at sight 见票即付 n "?It  
at the close 按收市盘 ,(&jG^IpVJ  
at the opening 按开市盘
uyBmGS2  
attestation 见证；见证条款 IlQNo 1  
at-the-money option 平价期权 ATx6YP@7~  
attorney 受权人；受托代表人 mO
gsO  
attornment 新拥有人承认书 e59P6/z  
attributable profit 可归属利润 "zFv?ay  
attributable share value 可归属股份价值 vU,AOK[l{  
Auckland Stock Exchange 奥克兰证券交易所 kHLpa/A  
auction 拍卖 vM )2F  
auctioneer 拍卖商 p|fSPSz  
audit 审计；核数 X,-QxV=lc)  
Audit Commission 审计署 ev~/Hf  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -}avH  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕  .>?h  
audit review 帐目审查 k |}&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x?s5vxAKf  
audited account 审计帐目；经审计的帐目 xuBXOr4"P  
audited annual account 经审计的周年帐目 5@l[!Jl0k  
audited balance sheet 经审计的资产负债表 XRoMD6qf;  
auditor 核数师；核数主任；审计师 GVS-_KP\  
auditor's certificate 核数师证明书；审计师证明书 l{q$[/J~)  
auditor's report 核数师报告；审计师报告 Z9Prw/8P  
Aussie bond 澳元债券 s+#|j;V<  
austerity budget 紧缩预算 .G-F5`2I  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 s}"5uDfn1F  
Australia All Ordinaries Index 澳洲所有普通股票指数 T}')QC&wQ  
Australian Dollar [AUD] 澳元 /IQl  
Australian Options Market 澳大利亚期权市场 bz5",8Mn  
Australian Securities Commission 澳洲证券事务监察委员会 /tIR}qK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 nADt8  
Australian Stock Exchange 澳大利亚证券交易所 ~q0g7?}&  
Austrian Schilling [ATS] 奥地利先令 '2)c;/-E  
authentication 认证；鉴证 &"X6s%ZH|  
authority to purchase 委托购买证；委购书 fzcPi9+  
authorization 认可；核准；授权；授权书 r*$$82s  
authorization by direction 指示授权 xX;@ BS  
authorization by instruction 指令授权 P(iZGOKUs=  
authorization by warrant 令状授权 CbPCj.MH  
authorization of unit trust 单位信托的认可 ~9#x/EG/  
authorized agent 指定代理人 5gP<+S#>T  
authorized capital 法定资本 X( Q*(_  
authorized clerk 出市员 cfZG3"  
authorized dealer 认可交易商 &qR1fbw"  
authorized financial institution 认可财务机构 tF:'Y ~3 p  
authorized fund 认可基金 Jt-s6-2  
authorized fund house 获授权的基金公司；认可基金公司 -^A
=U7  
authorized institution 认可机构 Xxl>,QUA  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )HZUCi/F]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \=n0@1Q=>  
authorized insurer 获授权保险人；获认可承保人 O<}^`4d  
authorized investment 特准投资项目 /WIO@c  
authorized person 获授权人 gkxEy5c[  
authorized representative 获授权代表 s=)0y$  
authorized share capital 法定股本 do3 BI4Q  
automated quotation system 自动报价系统 [h"#Gwb=;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;=rMIi  
自动交易系统〔香港期货交易所有限公司〕 [>`[1;aX  
automatic adjustment mechanism 自动调整机制 mX@Un9k  
automatic adjustment system 自动调整系统 lo}[o0X  
Automatic Clearing House 自动票据交换所 @3D8TPH  
automatic exchange rates accumulation system 自动化汇率累集系统 e[`E-br^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 44s K2  
automatic teller machine [ATM] 自动柜员机 6Mpbmfr  
autopay 自动转帐 r 5$(  
available assets 可用资产 *~p~IX{  
available fiscal reserve 现存财政储备 [w iI  
available profit 可用利润 #3uBq(-Z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 >z=_V|^$  
average 平均；平均数；海损 o;#{N~4[$  
average basic salary 平均基本薪金 W@S'mxk#*  
average consumer expenditure 平均消费开支；一般消费开支 @ mzf(Aq  
average cost 平均成本 m~K[+P  
average cost of land production 增辟土地平均成本 HSt|Ua.c/h  
average daily turnover 平均每日成交额 kBPFk t2  
average daily wage rate 平均每日工资率 m7:E73:  
average expenditure pattern 平均开支模式 'WqSHb7  
average growth rate 平均增长率 %}z/_QZ  
average net fixed assets 固定资产平均净值 xP@VK!sc  
average of relatives 相对价格平均数
` eB-C//  
average price 平均价格 1[k~*QS  
average propensity to consume 平均消费倾向；一般消费倾向 mwuFXu/  
average propensity to save 平均储蓄倾向；一般储蓄倾向 )9,*s!)9  
average rate 平均率 2>{_O?UN  
average revenue 平均收入；平均收益 \L#BAB6z  
average stock 平均库存；平均存货 Q@3.0Hf|{  
average yearly rent 平均年租 wf7<#jIq  
avoidance of double taxation 避免双重课税 `[+9n2j
 
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 h;vD"!gP  
1SBc:!2  
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