一些有用的会计术语(也不知道发的地方对不对)A

A: :4Nv6X61  
A share Ａ股；甲类股份 <uJ {>~  
abatement of tax 减税；减扣免税额 1cMLl6Bp>  
ABN AMRO Bank N.V. 荷兰银行
=EM<LjO  
above-the-line expenditure 线上项目支出；经常预算支出 5@ td0  
above-the-line receipt 线上项目收入；经常预算收入 ebNRZJ?C,  
ABSA Asia Limited 南非联合亚洲有限公司 m[Ihte->  
absolute change 绝对数值变更 0*tnJB  
absolute expenditure 实际开支 DR3om;Uk  
absolute guideline figure 绝对准则数字 "v`q%(TA  
absolute interest 绝对权益 U<=d@knH  
absolute order of discharge 绝对破产解除令 w+)wrJTtm  
absolute profit margin 绝对利润幅度 zTfjuI|R  
absolute value 实值；绝对值 0zT-]0  
absolutely vested interest 绝对既得权益 Q&w_kz.  
absorbed cost 已吸收成本；已分摊成本 -3~S{)  
absorption 吸收；分摊；合并 He5y;5  
absorption rate 吸收率；摊配率；分摊率 =q)+_@24>d  
ACB Finance Limited 亚洲商业财务有限公司 UR=s=G|  
acceptable form of reciprocity 合理的互惠条件 W2h4ej\s  
acceptable rate 适当利率；适当汇率 Vn:v{-i  
acceptance agreement 承兑协议 \9tJ/~   
acceptance for honour 参加承兑 +;,J0,Yn  
acceptor 承兑人；接受人；受票人 WQ.{Ag?1  
acceptor for honour 参加承兑人 t?)]xS)  
accident insurance 意外保险 %mU$]^Tw(  
Accident Insurance Association of Hong Kong 香港意外保险公会 1@ &J"*  
accident insurance scheme 意外保险计划 6SE^+@jR  
accident year basis 意外年度基准 =54D#,[B  
accommodation 通融；贷款 hCF_pt+  
accommodation bill 通融票据；空头票据 AB,(%JT/2{  
accommodation party 汇票代发人 s-'~t#h  
account balance 帐户余额；帐户结余 EA1&D^nT  
account book 帐簿 }~PG]A  
account collected in advance 预收款项 `v)'(R7){  
account current book 往来帐簿 &8Vh3QLEx  
account of after-acquired property 事后取得的财产报告 R@NFpiw  
account of defaulter 拖欠帐目 D]aQt%TL  
account payable 应付帐款 ~"vS$>+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !jU{ }RCR  
account receivable 应收帐款 "(p/3qFY  
account receivable report 应收帐款报表 @&&}J  
account statement 结单；帐单；会计财务报表 iHf):J?8 y  
account title 帐户名称；会计科目 ^>!&]@  
accountant's report 会计师报告 *S}CiwW>/  
Accountant's Report Rules 会计师报告规则 )m8Gbkj<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ar,v/l>d4N  
Accounting Arrangements 《会计安排》 0F![<5X  
accounting basis 会计基础 qNHI$r'  
accounting by Official Receiver 破产管理署署长呈交的帐目 LEtGrA/%@b  
Accounting Circular 《会计通告》 ~,KrL(jC  
accounting class 会计类别 %3TioM[B  
accounting date 记帐日期；会计结算日期 tWzBQx   
accounting for money 款项核算 Cg~1<J?2  
Accounting Officer 会计主任 oq,nfUA  
accounting period 会计报告期；会计期 ni2 [K`  
accounting policy 会计政策；会计方针 I0Allw[  
accounting practice 会计惯例 fJ5mKN  
accounting principle 会计准则 y4|<+9<7  
accounting record 会计记录 ^'
tT_ gT  
accounting report 会计报告 >@cBDS<6R  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8%YyxoCH  
Accounting Society of China 中国会计学会 M=ag\1S&ZF  
accounting statement 会计报表 fK]%*i_"  
accounting system 会计制度；会计系统 8d8jUPFQ  
accounting transaction 会计事项；帐务交易 yi~]}M  
accounting treatment 会计处理 WHOy\j},V  
accounting year 会计年度 8jL^q;R_(  
accretion 增值；添加 P*K"0[\n  
accrual 应计项目；应累算数目 >b9J!'G,(  
accrual basis 应计制；权责发生制 *q,nALs  
accrual basis accounting 应计制会计；权责发生制会计  E^5  
accrue 应累算；应计 mS;WNlm\  
accrued benefit 应累算利益 -}j(_]t  
accrued charges 应计费用 40`Qsv0#  
accrued cumulative preference share dividend 应累算的累积优先股股息 jck(cc=R  
accrued expenses 应累算费用 {g`!2"  
accrued interest payable 应付利息；应计未付利息 ia;osqW  
accrued interest receivable 应收利息；应计未收利息 Hf1b&8&:K  
accrued right 累算权益 f_LXp$n  
accruing profit 应累算的利润 n/*" 2  
accumulated fiscal reserve 累积财政储备 )16+Pm8  
accumulated profit 累积利润；滚存溢利 5Uy*^C7M^  
accumulated reserve 累积储备 us1$  
accumulation of surplus income 累积收益盈余 <"`f!k#[  
acquired assets 既得资产 Ci4c8  
acquisition 收购；购置；取得 Qx|HvT2P  
acquisition cost 购置成本 toPFkc6`  
acquisition expenses 购置费用 4Hb
"yp$  
acquisition of 100% interest 收购全部股权 {` bX*]  
acquisition of control 取得控制权 BQ[R)o  
acquisition of fixed assets 购置固定资产 `W_&^>yl  
acquisition of shell “买壳” _7';1 D  
acquisition price 收购价 !ii(2U  
act of God 天灾 B=^M& {  
acting partner 执事合伙人 n{~&^Nby*I  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {jR3D!hK  
active partner 积极参与的合伙人 <3N\OV2  
active trading 交投活跃 j x< <h_j  
actual circulation 实际流通 rwW"B  
actual cost 实际成本 %`$:/3P$U  
actual expenditure 实际开支；实际支出 #?D[WTV  
actual income 实际入息；实际收入；实际收益 >d"\  
actual market 现货市场 sGNHA(;  
actual price 现货价；实际价格 vRW;{,d  
actual profit 实际利润 QQ{*j7i)  
actual quotation 实盘；实际价位；实际报价 ;w]1H&mc*A  
actual year basis 按实际年度计算 9e
P*N(m<  
actuals 实货 EXH,+3fQp  
actuarial investigation 精算调查 {E)tzBI;^  
actuarial principle 精算原则 }QQl.'
 
actuarial report 精算师报告 lH/"47  
Actuarial Society of Hong Kong 香港精算学会 BdU .;_K  
actuarial valuation 精算师估值 ?G~rYETvw  
actuary 精算师 Gl3g.`X{$@  
ad referendum agreement 暂定协议；有待覆核的协定 j"TEp$x  
ad valorem duty 从价税；按值征税 CKFr9bT{  
ad valorem duty system 从价税制 sh`3${  
ad valorem fee 从价费 |Thm5,ao  
ad valorem tariff 从价关税 F=*t]X[z}  
additional allowance 额外免税额 #hs&)6Sf  
additional amount for unexpired risk 未过期风险的额外款额 QhRj*,  
additional assessable profit 补加应评税利润 Pj g#  
additional assessment 补加评税 ('j'>"1H  
additional commitment 额外承担 QqW N7y_9  
additional commitment vote 额外承担拨款 U1/ww-!Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CK4#ZOiaa  
additional dependent parent allowance 供养父母额外免税额 jgXr2JQ<  
additional provision 额外拨款 &dj/
Dq@  
additional stamp duty 附加印花税 3d1xL+  
additional tax 补加税罚款；补加税款 d Efk~V\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]c'EJu  
adjudged bankrupt 被裁定破产 Zs3xoIW7Ai  
adjudicated bankrupt 裁定破产人 ;QCGl$8A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =u0a/2u|  
adjudication of bankruptcy 裁定破产；宣告破产 &,Loqr  
adjudication of insolvency 裁定无力偿还债务 [J eq ?X9  
adjusted actual 经调整的实数；调整后的实数 5S&Qj7kr  
adjusted current assets 经调整的流动资产；调整后的流动资产 !nsr( 7X2  
adjusted figure 经调整的数字；调整后的数额 32anmVnf  
adjusted liabilities 经调整的负债；调整后的负债 Q;=4']hYU  
adjusted loss 经调整的亏损；调整后的亏损 [9~EH
8  
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 UL&>]aQ  
adjusted profit 经调整的利润；调整后的利润 ^c.pvC"4j
 
adjusted surplus 经调整的盈余额；调整后的盈余额 rP"Y.;s  
adjusted value 经调整的价值；调整后的价值 y/_=  
adjustment 调整；修订；理算〔保险〕 m432,8 K3r  
adjustment centre 调剂中心
1g,gilc  
adjustment lag 调整过程的时间差距；调整时差 9PO5GYU  
adjustment mechanism 调整机制 4XJ']M(5;  
adjustment of loss 亏损调整 =Y!.0)t;*  
adjustment process 调整过程；调整程序 v1}ijls  
adjustment range 调整幅度 @raJB'  
administered exchange rate 受管制汇率 ~+BU@PHv  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 iny/K/5bf  
administration expenses 行政费用 %zEy.7Ux  
administration fee 手续费；行政费 <j#IR  
administration in bankruptcy 破产管理 CV{ZoY  
administration order 遗产管理令 :U'n0\  
administrator 管理人；遗产管理人 gw
g~4:W  
administrator of the estate 遗产管理人 j1K~zG  
admission of debt 债项承认书 sH1ucZ>9Y  
admission of proof 接纳债权证明 VTDnh*\5  
advance 放贷款项；垫付款项；预支款项；预付款项 3?h!nVI+2J  
advance account 暂支帐目；预付款帐户 }> C?Zx*  
advance compensation 预付补偿金 t)k;5B`> &  
advance from shareholder 股东垫款 0N4ZV}s,d  
advance pending reimbursement 预支以待日后付还 lY,9bSF$  
advanced economy 先进经济体系 QP!;Gwqr  
advancement 预付；预付财产 1{cF/ :o  
advances warrant 垫款令 gr.G']9lNq  
advancing 贷出 sMJa4P>O@  
adverse balance 逆差 #%OS=.V  
adverse exchange 逆汇 UN;U+5,t  
advertisement addressed to shareholders 在报章刊登的致股东通告 TOSk+2P  
advice for collection 托收通知书 o2]Np~`g,  
advice of drawing 提款通知书；汇票通知书 +mKII>{  
advice of payment 付款通知 ;r]! qv:  
Advisory Committee [Securities and Futures Commission] a #p`l>rx  
谘询委员会〔证券及期货事务监察委员会〕 X ) =-a  
Advisory Committee on Diversification 经济多元化谘询委员会 aGE} EK}  
affidavit 誓章；遗产申报誓章 vt(n: Xk  
affidavit of no receipt 述明无收款的誓章 PT&qys2k  
affiliate 联号；联营公司；附属公司 0s}gg[lj  
affiliated company 附属公司；联号；联营公司 {ynI]Wj`L  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 v6x jLP;O  
affordability 负担能力 Sv>CVp*  
African Development Bank [AfDB] 非洲开发银行 PIQd=%?'  
after-acquired property 事后取得的财产 Y1qbu~!  
after-hours dealing 市后交易 `r\/5|M  
after-tax profit 税后盈利；税后利润；税后溢利 +8|Xj!!*}  
agency agreement 代理协议 d=\\ik8  
agency expenses 代理机构的开支 ,~l4-x.,  
agency fee 代理费 0BjP|API  
Agency Law 《代理法》 duCXCX^n T  
agent 代理人；承销人 Q4N0j' QA  
agent of company 公司代理人 wn<k"6x  
agent's fee 代理人费；经纪费 gMZrtK`<  
aggregate 总计；总数；总体数字 %
JA^b5''  
aggregate amount 总款额；总额 !|ic{1!_  
aggregate assets and liabilities 总体资产与负债 5Go@1X]I  
aggregate at constant price 按固定价格计算的总体数字 B&*`A&^y  
aggregate demand 总需求 -&v0JvTJ9j  
aggregate gross position 总持仓量 r>"l:GZ  
aggregate limit 总限额 $3970ni,?O  
aggregate of salaries tax 合计薪俸税 ;\/RgN  
aggregate performance 总体表现；总体业绩 G(hn
rRxn  
aggregate supply 总体供应 {K/xI  
aggregate surplus 总盈余 i5*/ZA_  
aggregate total 整体总额 !g~u'r'1  
aggregate value 总值；合计价值 O4a~(*f  
aggregated basis 合计基准 a][Tb0Ox  
aggregated net chargeable income 合计应课税入息实额 ('=Q[ua7-(  
aggregation 合并计算；合计；总和 poqNiOm4%  
aggregation of incomes of husband and wife 夫妇入息合并计算 HGj[\
kU~  
aggregation of property 财产的总和 nnd-d+$  
agio 差价；贴水 y,<\d/YY@  
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》 "*d%el\63  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \[B#dw#  
《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》 HXqG;Fds(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment b|@f!lA  
《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》 scd}{Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 3%N!omAe  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^Ri ; vM  
agreement for a settlement 授产协议 A_J!VXq  
agreement for assignment 转让协议 T^Xum2Ec  
agreement for sale 售卖协议；买卖协议 o1&Oug  
agreement for sale and purchase 买卖协议 c&SSf_0O*  
agreement for the payment of interest 支付利息协议 Y#U0g|UDn  
agreement for the repayment of money 还款协议 g9=O<u#  
agreement of reinsurance 再保险协议 #'y^@90R  
Agricultural Bank of China 中国农业银行 N\hHu6  
air passenger departure tax 飞机乘客离境税 \ERHnh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]XfROhgP=  
airport tax 机场税 R}OjSiS\  
alcohol duty 酒精税 w~e$ul(IQM  
alienation 让与；让渡；转让 6:G::"ew  
alimony 生活费；赡养费 IU]@%jA_:A  
All Ordinaries Index [AOI] 所有普通股指数 h~&5;  
all risks 全险；综合险 DwXSlsN3v  
All Sales Record for Stock Market 《股票市场成交报告》 U4._a  
Allied Capital Resources Limited 新联财务有限公司 DpL|aRdbK  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "j}fcrlG9  
allocation letter 拨款信件 @iYr<>iDZ  
allocation of fund 分配款项；预留款项 a 0qDRB  
allocation of profit 利润分配；溢利分配 r$!  
allocation warrant 拨款令 re@OPiXa v  
allotment 分配；配股 \e?w8R.6w^  
allotment notice 股份配售通知；配股通知 G`u";w_  
allotment of shares 股份分配 \!r,>P
 
allowable 可获宽免；免税的 *;<oM]W_  
allowable business loss 可扣除的营业亏损 F4&`0y:  
allowable expenses 可扣税的支出 rPJbbV",+^  
allowance 免税额；津贴；备抵；准备金 a ,
<u  
allowance for debts 债项的免税额 M >s,I^  
allowance for depreciation by wear and tear 耗损折旧免税额 `g(r.`t^  
allowance for funeral expenses 殡殓费的免税额 Ar[$%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %h=cwT6  
allowance for repairs and outgoings 修葺及支出方面的免税额 .W0;Vhw"  
allowance to debtor 给债务人的津贴 <%LN3T  
alteration of capital 资本更改 I h 19&D  
alternate trustee 候补受托人  'v&f  
amalgamation 合并 7{u1ynt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xJE26i  
ambit of charges 征税范围；收费范围 ~5_>$7L>  
amended valuation 经修订的估值 /p[lOg  
American Commodities Exchange 美国商品交易所 Sh o] ~)XX  
American Express Bank Limited 美国运通银行 t1]svVX,w  
American Stock Exchange 美国证券交易所 4VlQN$  
amortization 摊销 PZCOJK
 
amount due from banks 存放银行同业的款项 T_4y;mf!@O  
amount due from banks abroad 存放海外银行同业的款项 )Yw m_f-N  
amount due from holding companies 控股公司欠款 .RWKZB  
amount due from local banks 存放本港银行同业的款项 |z.Z='`  
amount due to banks 银行同业的存款 :*E#w"$,j  
amount due to banks abroad 海外银行同业的存款 koOp:7r  
amount due to holding companies 控股公司存款 7|pF(sb0  
amount due to local banks 本港银行同业的存款 jb!15Vlt"  
amount due to outport banks 外埠银行同业的存款 UE%~SVi.#  
amount for note issue 发行纸币的款额 |(UkI?V  
amount of bond 担保契据的款额 !XrnD#  
amount of consideration 代价款额 w 8oIq*  
amount of contribution 供款数额 L t.Vo  
amount of indebtedness 负债款额 /AUXO]  
amount of principal of the loan 贷款本金额 `F' >NNY  
amount of rates chargeable 应征差饷数额 +Zi@+|"BCN  
amount of share capital 股本额 |),3`*N  
amount of sums assured 承保款额 '0E^th#u-0  
amount of variation 变动幅度 /Es&~Fn  
amount of vote 拨款数额 PQ`~qM:3st  
amount payable 应付款额 ;{Su:Ixg  
amount receivable 应收款额 dW2Lvnh!>/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dIRSgJ`  
analysis 分析 ZNTOI]P&  
ancillary risk 附属风险 ^)[jBUT  
annual account 周年帐目；周年帐目报表；年度决算；年结 H{fOAv1*  
annual accounting date 年结日期 orr6._xw  
annual allowance 每年免税额；年积金；年度津贴；年津 8>~\R=SC  
annual balance 年度余额 JnZlz?}^  
annual disposable income 每年可动用收入 VA@t8H,  
annual estimates 周年预算 |H@1g=q  
annual fee 年费 YWUCrnr  
annual general meeting 周年大会 *lws7R  
annual growth rate 年增率；每年增长率 d^YM@>%  
annual long-term supplement 长期个案每年补助金 N'e3<  
annual pensionable emolument 可供计算退休金的年薪 !$^LTBOH3  
annual report 年报 :=^_N}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VT`C<'   
annual return 周年报表；周年申报表；每年报税表格 9~C$C  
Annual Return Rules 《周年报表规则》 :7Smsc"B!  
annual review of consumer prices 每年消费物价回顾 94xRKQ}  
annual roll-forward basis 逐年延展方式 b'5L|1d  
annual salary 年薪 *[O)VkL\%i  
annual statement 年度报表；年度决算表 /?g:`NT  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 T@,tlIM  
annuitant 年金受益人 >z1q\cz  
annuity 年金 6. 6g9  
annuity contract 年金合约 d(8X?k.S  
annuity on human life 人寿年金 Y1h)0_0  
antecedent debt 先前的债项 x5)YZ~5  
ante-dated cheque 倒填日期支票 h`%}5})=  
anticipated expenditure 预期开支 ^SH8*7l7  
anticipated net profit 预期纯利 Dwp-*QK^G  
anticipated revenue 预期收入 O!#bM< *  
anti-inflation measure 反通货膨胀措施 ()I';o  
anti-inflationary stance 反通货膨胀立场 3Zeh$DZ  
apparent deficit 表面赤字 ,Z6\%:/  
apparent financial solvency 表面偿债能力 @{y[2M} %]  
apparent partner 表面合伙人 ley:=(  
application for personal assessment 个人入息课税申请书 is [p7-  
application of fund 资金应用 A5LTgGzaW  
application to release as liquidator and to destruct the books of accounts and documents g4 G?hv`R  
申请免除清盘人职务及毁灭帐簿与文件 jV!9IK;HA.  
appointed actuary 委任精算师 %nkP?gn"a  
appointed auditor 委任核数师；委任审计师 h TY7`m">  
appointed trustee 委任的受托人 i*g>j <`  
appointer 委任人 1'>wrGr  
apportioned pro rata 按比例分摊 
b"C1  
apportionment 分配；分摊 ?#rejA:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^;]Q,*Q  
apportionment formula 分摊方程式 ct#3*]  
apportionment of estate duty 遗产税的分摊 LU7d\Ch  
appraisal 估价；评估 ,Rh6(I  
appreciable growth 可观增长 \ZPmPu9^(  
appreciable impact 显着影响 }Kc03Ue`%e  
appreciable increase 可观增长 i[d@qp!H=  
appreciation 增值；升值 @mB*fl?-  
appreciation against other currencies 相对其他货币升值 BLskUrPF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kX)Xo`^Ys  
appreciation tax 增值税 Y &"rf   
appropriation 拨款；拨用；拨付 &6
mXsx$  
appropriation account 拨款帐目 5bKm)|4z6  
Appropriation Bill 拨款法案 bF X0UE>  
appropriation-in-aid system 补助拨款办法 r#C
QCq  
approved assets 核准资产 K~B@8az  
approved basket stock 认可一篮子证券 I"<ACM  
approved budget 核准预算 -*I
Dzm  
approved charitable donation 认可慈善捐款 Z}Ld!Byz  
approved charitable institution 认可慈善机构 9e*v&A2Y'  
approved currency 核准货币；认可货币 p%
+uv\Ix  
approved estimates 核准预算 3"ii_#1  
approved estimates of expenditure 核准开支预算 ya^zlj\`0e  
approved overseas insurer 核准海外保险人 i`}nv,  
approved overseas trust company 核准海外信托公司 c0%.GcF0{  
approved pooled investment fund 核准汇集投资基金 W%bzA11l  
approved provident fund scheme 认可公积金计划 p#eai  
approved provision 核准拨款 93aRWEu3  
approved redeemable share 核准可赎回股份 `/0S]?a.{B  
approved regional stock 认可地区性证券 ;Iu}Q-b*  
approved retirement scheme 认可退休金计划 ,J3s1 ]~^  
approved subordinated loan 核准附属贷款 <.yL&
$9  
arbitrage 套戥；套汇；套利 yRt>7'@X  
arbitrageur 套戥者；套汇者 %3r`EIB6  
arbitrary amount 临时款项 nr t3wqJ
  
arrangement 措施；安排；协定 r(#]Z  
arrears 欠款 9+o`/lk1  
arrears of pay 欠付薪酬 .7|kxJq  
arrears of revenue 逾期未收税款；逾期未收的帐项 #o]/&T=N=  
articles of association 组织章程；组织细则；组织章程细则 X!vBD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^+m6lsuA  
ascertainment of profit 确定利润 0$~zeG"  
"Asia Clear" “亚洲结算系统” S?k G|y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 C;C= g1I}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 TZ2-%k#  
Asian Development Fund [ADF] 亚洲发展基金 muc>4!Q  
Asian dollar bond 亚洲美元债券 Pq@%MF]5  
Asian dollar market 亚洲美元市场 Av#_cL  
Asian dollar rate 亚洲美元利率 u\9t+wi}<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `(rnD  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 CPto?=*A  
asked price 沽盘；喊价；索价；卖方报价 >*A"tk#oR  
assessable income 应评税入息 A
D
,  
assessable loss 应评税亏损 y@'m D*z  
assessable profit 应评税利润 B7^*
xskH  
assessable value 应评税值 e{"r3*  
assessed profit 估定利润 mjwh40x.o  
assessed value 经评估价值 O"D0+BK79e  
assessment 评税；评定；估价；评税单 <^APq8>  
assessment number 评税编号；估价编号 hZ ve8J  
assessment of additional tax 补加税评税 dP0%<Q|  
assessment of performance 业绩评估；实绩评价 QX]~|?q  
Assessor 评税主任 t%`
GXJb  
asset price bubbles 资产价格泡沫 t[ Zoe+&  
asset-backed securities 具资产保证的证券 {|;5P.,l  
assets accretion 资产增值 ,W!v0*uxp&  
assets and liabilities 资产与负债 >*hY1@N1  
assets betterment statement 资产递增表；资产改进表 X<OOgC  
assets lending 实物放款；有抵押贷款 {O4y Y=G  
assets of the company passing on the death 死者去世时转移的公司资产 g=T !fF=  
assets pledged as security for liabilities 用作负债抵押的资产 <]jKpJ{3N  
assets portfolio 资产投资组合 k{?Pgf27  
assets price 资产价格  9z9EK'g  
assets quality 资产质素 w[bhm$SX]B  
assets realization 资产变现 ^HYrJr$y  
assets refinancing arrangement 资产再集资安排 yv@td+-"D  
assets securitization 资产证券化 sSM^net0  
assets situated outside Hong Kong 在香港以外地方的资产 ^`96
L  
assets stripping 削减资产；拆卖资产 8N8N)#A[  
assets value 资产值 oY#62&wk4  
assignee 承让人 |N{?LKR %  
assignment 转让；转让书；转让契 zuq7 x7
 
assignment of interest 权益转让 :slVja$e  
assignment of letters patent and trade mark 专利证书及商标转让 -/k;VT|  
assignment of property 物业转让；物业转让书 ]~!jf  
assignment right 转让权 h]6"~ m  
assignor 转让人 iL%Q
@!ka  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m3cO{ 1I  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 23F<f+2S  
associate member 附属会员 01 vEt  
associated body corporate 相联法人团体 J(%Jg  
associated company 相联公司；联属公司 9 2e?v8  
associated corporation 相联法团 Od?M4Ed(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o:E_k#Fi  
公认会计师公会〔英国〕 <K$X>&Ts  
Association of Futures Exchange Brokers 香港期货经纪协会 ?x*Ve2+]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7~2/NU?  
association of underwriters 承保人组织 : " ([i"  
assumption of control 接管 %(
c5T
)B9  
assurance 担保；保险；转易；转易书 80p?qe  
assurance of interest 权益的转易 C1/<t)^  
at 19XX price 按一九ＸＸ年价格计算 y}'c)u  
at a discount 按赔价计算；按贴水价格计算；打折扣 %,l+
?fF  
at a premium 按溢价计算；按升水价格计算 eX;Tufe*(Q  
at call 通知付款；按通知 px!
TRbf  
at constant market price 按固定市价计算 j"8f,er  
at constant price 按固定价格计算 KNkVI K  
at cost 按成本计算 `Y
ZK$ -,  
at current market price 按当时市价计算；按现时市价计算 tKnvNOhn  
at current price 按当时价格计算；按现时价格计算 ,}("es\b  
at factor cost 按要素成本计算；按生产要素成本计算 x"n!nT%Z  
at money-of-the-day price 按付款当日价格计算 aetK<9L$  
at or better 按指定或较佳价位〔买卖指令〕 dW32
O2@-  
at par 按面值计算；平价 YkPc&&#  
at sight 见票即付 Ly?%RmHK  
at the close 按收市盘 *@XJ7G[  
at the opening 按开市盘 ;Y&<psQeb  
attestation 见证；见证条款 1kiS."77x  
at-the-money option 平价期权 k,~I>qg  
attorney 受权人；受托代表人 lHV&8fny  
attornment 新拥有人承认书 QWo_Zg0"  
attributable profit 可归属利润 xHA6  
attributable share value 可归属股份价值 b"au9:F4@7  
Auckland Stock Exchange 奥克兰证券交易所 w4:  
auction 拍卖 HG1)q\Xd  
auctioneer 拍卖商 syEWc(5  
audit 审计；核数 R3HfE*;Z  
Audit Commission 审计署 #s'UA!)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 36NENzK  
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〕 Q: H`TSR]  
audit review 帐目审查 bJ[{[|yEd  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /~,|zz  
audited account 审计帐目；经审计的帐目 {HJzhIgCf  
audited annual account 经审计的周年帐目 (1
L9K;  
audited balance sheet 经审计的资产负债表 4`x.d  
auditor 核数师；核数主任；审计师 *r b/BZX{  
auditor's certificate 核数师证明书；审计师证明书 x6, #Jp
 
auditor's report 核数师报告；审计师报告 /EN3>25"#  
Aussie bond 澳元债券 DrG9Kky{  
austerity budget 紧缩预算 Rmq8lU  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 q`l&G%  
Australia All Ordinaries Index 澳洲所有普通股票指数 $_j\b4]%  
Australian Dollar [AUD] 澳元 qdlz#-B  
Australian Options Market 澳大利亚期权市场 .,)C^hs@  
Australian Securities Commission 澳洲证券事务监察委员会 Dlc=[kf9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z!z+E%H^  
Australian Stock Exchange 澳大利亚证券交易所 l>KkK|!T^i  
Austrian Schilling [ATS] 奥地利先令 0@FZQ$-  
authentication 认证；鉴证 ewo
1^&#>  
authority to purchase 委托购买证；委购书 1;; is  
authorization 认可；核准；授权；授权书 #~&SkIhBE  
authorization by direction 指示授权 dG
6 G  
authorization by instruction 指令授权 W[5a'}OV  
authorization by warrant 令状授权 >i`V-"x  
authorization of unit trust 单位信托的认可 F"3LG"  
authorized agent 指定代理人 J 8/]&Ow  
authorized capital 法定资本 #cN0ciCT'  
authorized clerk 出市员 5 A/[x$q  
authorized dealer 认可交易商 (<= &#e?  
authorized financial institution 认可财务机构 S%h[e[[fST  
authorized fund 认可基金 >)/,5VSE  
authorized fund house 获授权的基金公司；认可基金公司 /rKdxsI*  
authorized institution 认可机构 2wHvHH!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9WXJz;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 C q/936`O  
authorized insurer 获授权保险人；获认可承保人 Q7 dXTS4H  
authorized investment 特准投资项目 Im
NTk  
authorized person 获授权人 -~nU&$ccL  
authorized representative 获授权代表 Hs%;uyI@$  
authorized share capital 法定股本 jTo-xP{lC  
automated quotation system 自动报价系统 j%2l%Mx(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] px@:t}  
自动交易系统〔香港期货交易所有限公司〕 q,#j *  
automatic adjustment mechanism 自动调整机制 [D]9M"L,vQ  
automatic adjustment system 自动调整系统 xQ4'$rL1d  
Automatic Clearing House 自动票据交换所 ^)r^k8y'  
automatic exchange rates accumulation system 自动化汇率累集系统 On[:]#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~Rs_ep'+Q2  
automatic teller machine [ATM] 自动柜员机 "pb$[*_@$  
autopay 自动转帐 YbMeSU/sX  
available assets 可用资产 _\HMF  
available fiscal reserve 现存财政储备 8\z5*IPGs  
available profit 可用利润 $=7'Cm
?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4LO U[D  
average 平均；平均数；海损 5t`:=@u  
average basic salary 平均基本薪金 Tgpf0(  
average consumer expenditure 平均消费开支；一般消费开支 D1&%N{  
average cost 平均成本 y*
Egt`W  
average cost of land production 增辟土地平均成本 N5 BC<pu  
average daily turnover 平均每日成交额 K~j&Q{yws@  
average daily wage rate 平均每日工资率 5dH}cXs  
average expenditure pattern 平均开支模式 0KW@j>=jK  
average growth rate 平均增长率 zJp}
JO  
average net fixed assets 固定资产平均净值 R)>/P{A-P  
average of relatives 相对价格平均数 o80"ZU|=
 
average price 平均价格 GpjyF_L  
average propensity to consume 平均消费倾向；一般消费倾向 %/l9$>{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8>Y  
average rate 平均率 -ZTe#
@J  
average revenue 平均收入；平均收益 I~LN)hqdo  
average stock 平均库存；平均存货 w\ hl2JTy  
average yearly rent 平均年租 pYtG%<  
avoidance of double taxation 避免双重课税 }b9"&io  
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 'z=WJV;Vs  
J%G EIe|  
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