一些有用的会计术语(也不知道发的地方对不对)A

A: g~S)aU\:,  
A share Ａ股；甲类股份 2+o|A  
abatement of tax 减税；减扣免税额 FP^{=0  
ABN AMRO Bank N.V. 荷兰银行 R?66b{O  
above-the-line expenditure 线上项目支出；经常预算支出 cK`"lxO  
above-the-line receipt 线上项目收入；经常预算收入 >TjJA#  
ABSA Asia Limited 南非联合亚洲有限公司 AoaN22  
absolute change 绝对数值变更 !@A#=(4R4  
absolute expenditure 实际开支 fP HLXg5s  
absolute guideline figure 绝对准则数字 %ZP+zhn}  
absolute interest 绝对权益
%7hB&[ 5  
absolute order of discharge 绝对破产解除令 J*fBZ.NO  
absolute profit margin 绝对利润幅度 <#+44>h  
absolute value 实值；绝对值 &<pKx!  
absolutely vested interest 绝对既得权益 aj\nrD1  
absorbed cost 已吸收成本；已分摊成本 17.x0gW,  
absorption 吸收；分摊；合并 Avlz=k1*  
absorption rate 吸收率；摊配率；分摊率 C\ZkGX  
ACB Finance Limited 亚洲商业财务有限公司 m-/j1GZ*  
acceptable form of reciprocity 合理的互惠条件 qTQ!jN  
acceptable rate 适当利率；适当汇率 "xRBE\B
 
acceptance agreement 承兑协议 Jb["4X;h  
acceptance for honour 参加承兑 <?Wti_ /M  
acceptor 承兑人；接受人；受票人 o*g|m.SjL  
acceptor for honour 参加承兑人 $2~\eG=u H  
accident insurance 意外保险 vhu
w&.\  
Accident Insurance Association of Hong Kong 香港意外保险公会 <plC_{Y:wu  
accident insurance scheme 意外保险计划
D]s]"QQ8  
accident year basis 意外年度基准 w$Ot{i|$(  
accommodation 通融；贷款 ,)!u)wz  
accommodation bill 通融票据；空头票据 (Y%Q|u  
accommodation party 汇票代发人 j2l55@  
account balance 帐户余额；帐户结余 <M]h{BS=  
account book 帐簿 Rli:x  
account collected in advance 预收款项 A@
*:<Hs
%  
account current book 往来帐簿 efP&xk  
account of after-acquired property 事后取得的财产报告 q.4A(,  
account of defaulter 拖欠帐目 x35cW7R}T_  
account payable 应付帐款 -62'}%?A<C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eP.Vd7ky  
account receivable 应收帐款
SJt<+kg  
account receivable report 应收帐款报表 NS)}6OI3~"  
account statement 结单；帐单；会计财务报表 6$fYt&1  
account title 帐户名称；会计科目 &k7;DO  
accountant's report 会计师报告 mo{MR:>)  
Accountant's Report Rules 会计师报告规则 ._9 n~=!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `(6r3f~XJ  
Accounting Arrangements 《会计安排》 G rmzkNlN  
accounting basis 会计基础 ^YdcAHjK  
accounting by Official Receiver 破产管理署署长呈交的帐目 Sn4[3JV$l  
Accounting Circular 《会计通告》 2lKV#9"  
accounting class 会计类别 ?E%ELs_Dl  
accounting date 记帐日期；会计结算日期 k67a'pmyJ  
accounting for money 款项核算 P +"Y  
Accounting Officer 会计主任 3@Z#.FV~C[  
accounting period 会计报告期；会计期 #@@Mxr'F  
accounting policy 会计政策；会计方针 _p-t<ytnh  
accounting practice 会计惯例 vsWHk7 9  
accounting principle 会计准则 E37<"(;  
accounting record 会计记录 @+F4YJmB?l  
accounting report 会计报告 W|:lVAP.|}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %ek'~  
Accounting Society of China 中国会计学会 ~9)"!  
accounting statement 会计报表 fb~=Y$|  
accounting system 会计制度；会计系统 + b$=[nfG  
accounting transaction 会计事项；帐务交易 -x8nQ%X  
accounting treatment 会计处理 &!aAO(g  
accounting year 会计年度 }]n$ %g(  
accretion 增值；添加 5]I|DHmu  
accrual 应计项目；应累算数目 zk*c)
s  
accrual basis 应计制；权责发生制 p Dx-2:}  
accrual basis accounting 应计制会计；权责发生制会计 e!Y0-=?nf#  
accrue 应累算；应计 C98
]9  
accrued benefit 应累算利益 7@lS.w\#-  
accrued charges 应计费用 3kcTE&1^  
accrued cumulative preference share dividend 应累算的累积优先股股息 /&F,
V+x  
accrued expenses 应累算费用 W>VP'vn}  
accrued interest payable 应付利息；应计未付利息 !zj0/QG\  
accrued interest receivable 应收利息；应计未收利息 /xGmg`g<#  
accrued right 累算权益 0;4t&v7  
accruing profit 应累算的利润 @_:]J1jw7  
accumulated fiscal reserve 累积财政储备 >>aq,pH  
accumulated profit 累积利润；滚存溢利 8d*/HF)h  
accumulated reserve 累积储备 fFjgrK8  
accumulation of surplus income 累积收益盈余 r78TE@d  
acquired assets 既得资产 P0H6mn*  
acquisition 收购；购置；取得 b"!Q2S~  
acquisition cost 购置成本 "YdEE\  
acquisition expenses 购置费用 t5)+&I
2  
acquisition of 100% interest 收购全部股权 -V,v9h^  
acquisition of control 取得控制权 c|F[.;cR  
acquisition of fixed assets 购置固定资产 XNQAi (!GS  
acquisition of shell “买壳” [V'QrcCF  
acquisition price 收购价 ^Q*atU  
act of God 天灾 o?1;<gs  
acting partner 执事合伙人 Xc"&0v%;#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 E0%~!b  
active partner 积极参与的合伙人 s&\I=J.  
active trading 交投活跃 .q&'&~!_  
actual circulation 实际流通 k+
I}PuG  
actual cost 实际成本 !RyO\>:q  
actual expenditure 实际开支；实际支出 ~4P%%b0,o  
actual income 实际入息；实际收入；实际收益 K=!Bh*  
actual market 现货市场 n,$IfC"  
actual price 现货价；实际价格 [=B$5%A  
actual profit 实际利润 lWBb4 !l  
actual quotation 实盘；实际价位；实际报价 pV4Whq$  
actual year basis 按实际年度计算 mUS_(0q  
actuals 实货 fDG0BNLY  
actuarial investigation 精算调查 |6=p{y  
actuarial principle 精算原则 xI>A6  
actuarial report 精算师报告 HB Iip?  
Actuarial Society of Hong Kong 香港精算学会 l;y7]DO  
actuarial valuation 精算师估值 >.dWjb6t  
actuary 精算师 8 k3S  
ad referendum agreement 暂定协议；有待覆核的协定 btdb%Q*  
ad valorem duty 从价税；按值征税 K\XH4kic  
ad valorem duty system 从价税制 *@d&5  
ad valorem fee 从价费 EkGQ(fZ1|  
ad valorem tariff 从价关税 #2r}?hP/m  
additional allowance 额外免税额  /'31w9  
additional amount for unexpired risk 未过期风险的额外款额 Y0D}g3`  
additional assessable profit 补加应评税利润 ynA|}X  
additional assessment 补加评税 atXS-bg*  
additional commitment 额外承担 Qs9gTBS;  
additional commitment vote 额外承担拨款 DW)2 m;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 DJgTA]$&  
additional dependent parent allowance 供养父母额外免税额 <SI}lQ'i  
additional provision 额外拨款 U|g:`v7  
additional stamp duty 附加印花税 4C}bJzZ  
additional tax 补加税罚款；补加税款 +}f9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &\apwD  
adjudged bankrupt 被裁定破产 F(t=!k,4\  
adjudicated bankrupt 裁定破产人 aW!@f[%~F  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 
A:7k+4  
adjudication of bankruptcy 裁定破产；宣告破产 dt2$`X18  
adjudication of insolvency 裁定无力偿还债务 PJ='tJDj  
adjusted actual 经调整的实数；调整后的实数 5/po2V9)  
adjusted current assets 经调整的流动资产；调整后的流动资产 WVY\&|)$  
adjusted figure 经调整的数字；调整后的数额 ]E]2o  
adjusted liabilities 经调整的负债；调整后的负债 ]p_@@QTC  
adjusted loss 经调整的亏损；调整后的亏损 5jUYN-$GO  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 i1S>yV^l  
adjusted profit 经调整的利润；调整后的利润 +3KEzo1=)  
adjusted surplus 经调整的盈余额；调整后的盈余额 :1Q!$  m  
adjusted value 经调整的价值；调整后的价值 ChCrL[2  
adjustment 调整；修订；理算〔保险〕 keB&Bjd&  
adjustment centre 调剂中心 UQB"v3Z  
adjustment lag 调整过程的时间差距；调整时差 SM`w;?L:?  
adjustment mechanism 调整机制 _/wV;h~R  
adjustment of loss 亏损调整 1Bpv"67  
adjustment process 调整过程；调整程序 <{~6}6o  
adjustment range 调整幅度 ;j4?>3  
administered exchange rate 受管制汇率 _E@:O+K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nu'M 39{  
administration expenses 行政费用 Nbp!teH6
  
administration fee 手续费；行政费 ?B:a|0pf  
administration in bankruptcy 破产管理 X^WrccNX  
administration order 遗产管理令 JPGzrEaZ  
administrator 管理人；遗产管理人 |j 6OM{@  
administrator of the estate 遗产管理人 ,=l7:n  
admission of debt 债项承认书 tU_y6  
admission of proof 接纳债权证明 2(/g}  
advance 放贷款项；垫付款项；预支款项；预付款项 i+gQE!  
advance account 暂支帐目；预付款帐户 ezPz<iZ\N  
advance compensation 预付补偿金 v%f
u  
advance from shareholder 股东垫款 $V1;la!  
advance pending reimbursement 预支以待日后付还 {dmj/6Lc  
advanced economy 先进经济体系 uL[.ND2._&  
advancement 预付；预付财产 xhRngHU\z<  
advances warrant 垫款令 To?W?s  
advancing 贷出 c+
2FC@q{l  
adverse balance 逆差 ( H6c{'&  
adverse exchange 逆汇 vap,y $C  
advertisement addressed to shareholders 在报章刊登的致股东通告 I_A@BnM{I  
advice for collection 托收通知书 1 5A*7|  
advice of drawing 提款通知书；汇票通知书 _1U1(^)  
advice of payment 付款通知 8=]Tr3   
Advisory Committee [Securities and Futures Commission] Uh][@35 p  
谘询委员会〔证券及期货事务监察委员会〕 h[PYP5{L  
Advisory Committee on Diversification 经济多元化谘询委员会 }fKSqB]T-  
affidavit 誓章；遗产申报誓章  =|9H  
affidavit of no receipt 述明无收款的誓章 9'r:~O  
affiliate 联号；联营公司；附属公司 gB<3-J1R  
affiliated company 附属公司；联号；联营公司 9Lr'YRl[W  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rD*sl}  
affordability 负担能力 y K"kEA[;  
African Development Bank [AfDB] 非洲开发银行 %Qj;,#z  
after-acquired property 事后取得的财产 8stwg'  
after-hours dealing 市后交易 =9j8cC5y  
after-tax profit 税后盈利；税后利润；税后溢利 _)\c&.p]f  
agency agreement 代理协议 s>^dxF!+  
agency expenses 代理机构的开支 /Ml.}7&  
agency fee 代理费 v'e[GB0  
Agency Law 《代理法》 48Mp
f=f`  
agent 代理人；承销人 X,LD   
agent of company 公司代理人 :rg5K
t&  
agent's fee 代理人费；经纪费 7e<c$t#H  
aggregate 总计；总数；总体数字 uJ6DO#d`P  
aggregate amount 总款额；总额 Kw#i),M  
aggregate assets and liabilities 总体资产与负债 A\#iX
Od  
aggregate at constant price 按固定价格计算的总体数字 Aj0Tfdxy  
aggregate demand 总需求 sVl-N&/  
aggregate gross position 总持仓量 VZ\B<i  
aggregate limit 总限额 CP6LHkM9  
aggregate of salaries tax 合计薪俸税 Qci4J  
aggregate performance 总体表现；总体业绩 {uHU]6d3qy  
aggregate supply 总体供应 =KR NvW  
aggregate surplus 总盈余 f aLtdQi  
aggregate total 整体总额 &9Xhl''  
aggregate value 总值；合计价值 Mb]rY>B4  
aggregated basis 合计基准 0pbtH8~  
aggregated net chargeable income 合计应课税入息实额 ;6!Pwb;hY  
aggregation 合并计算；合计；总和 #y%!\1M/:A  
aggregation of incomes of husband and wife 夫妇入息合并计算 <A# l 35  
aggregation of property 财产的总和 n(el]_d  
agio 差价；贴水 -Y='_4s  
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_t`.
jus  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .B\5OI,]  
《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》 A*um{E+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment AhNq/?Q Q~  
《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》 t 89!Ihk  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ovj^IjG-`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 4)("v-p  
agreement for a settlement 授产协议 !=N"vD*  
agreement for assignment 转让协议 *guoWPA|Ij  
agreement for sale 售卖协议；买卖协议 d20gf:@BM  
agreement for sale and purchase 买卖协议 ZfB" E  
agreement for the payment of interest 支付利息协议 YJo["Q  
agreement for the repayment of money 还款协议 PP!SK2u"L  
agreement of reinsurance 再保险协议 t1%_DPD%W  
Agricultural Bank of China 中国农业银行 !U5Wr+83  
air passenger departure tax 飞机乘客离境税 ,%)6jYHRw  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [h,QBz  
airport tax 机场税 )LyojwY_g  
alcohol duty 酒精税 DS)RX.k_
#  
alienation 让与；让渡；转让 a|?4)
 
alimony 生活费；赡养费 VhNz8)  
All Ordinaries Index [AOI] 所有普通股指数 Iyyh!MVF  
all risks 全险；综合险 3.qTLga|}  
All Sales Record for Stock Market 《股票市场成交报告》 lgb?)=  
Allied Capital Resources Limited 新联财务有限公司 q5#J~n8Wr  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 y>aZXa  
allocation letter 拨款信件 B:+6~&,-  
allocation of fund 分配款项；预留款项 O/<K!;(@?  
allocation of profit 利润分配；溢利分配 ,L`$09\  
allocation warrant 拨款令 FD8
N"p  
allotment 分配；配股 |Z*J/v'@p  
allotment notice 股份配售通知；配股通知 }5(Ho$S(  
allotment of shares 股份分配 ka3u&3"  
allowable 可获宽免；免税的 vo#UtN:q  
allowable business loss 可扣除的营业亏损 D`VM6/iQR  
allowable expenses 可扣税的支出 ph-ATJ"  
allowance 免税额；津贴；备抵；准备金 ^Y iJV7  
allowance for debts 债项的免税额 %Jrt4sg[j-  
allowance for depreciation by wear and tear 耗损折旧免税额 Mv6-|O  
allowance for funeral expenses 殡殓费的免税额 di>cMS 4 c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L*~J%7  
allowance for repairs and outgoings 修葺及支出方面的免税额 xa pq*oj  
allowance to debtor 给债务人的津贴 1Tm
^  
alteration of capital 资本更改 dx+hhg\L  
alternate trustee 候补受托人 $]/Zxd  
amalgamation 合并 sUU{fNC6|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x(eb5YS  
ambit of charges 征税范围；收费范围 EMfdBY5  
amended valuation 经修订的估值 Sx8OhUyux  
American Commodities Exchange 美国商品交易所 R@`y>XGNJ  
American Express Bank Limited 美国运通银行 .Fa4shNV  
American Stock Exchange 美国证券交易所 9t#S= DP  
amortization 摊销 2!$gyu6bpG  
amount due from banks 存放银行同业的款项 3fh8$A  
amount due from banks abroad 存放海外银行同业的款项 &w1P\4?G  
amount due from holding companies 控股公司欠款 yn/rW$  
amount due from local banks 存放本港银行同业的款项 %,k][V  
amount due to banks 银行同业的存款 m2v'WY5u  
amount due to banks abroad 海外银行同业的存款 |\g5+fv9  
amount due to holding companies 控股公司存款 a!u rew#  
amount due to local banks 本港银行同业的存款 Xt
'sQ}  
amount due to outport banks 外埠银行同业的存款 aM$W*-Y  
amount for note issue 发行纸币的款额 pf_mf.  
amount of bond 担保契据的款额 T.qNCJmB  
amount of consideration 代价款额 LK@l
pkX  
amount of contribution 供款数额 /
*c\qXA5  
amount of indebtedness 负债款额 as>L[jyG/  
amount of principal of the loan 贷款本金额 4X*>H  
amount of rates chargeable 应征差饷数额 HVC>9_:]  
amount of share capital 股本额 PK4iuU`vh  
amount of sums assured 承保款额  BouTcC  
amount of variation 变动幅度 oun;rMq  
amount of vote 拨款数额 b&5lYp"d  
amount payable 应付款额 UF@XK">  
amount receivable 应收款额 xQp|;oW;z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T N!=@Gy  
analysis 分析 ._+J_ts  
ancillary risk 附属风险 -G|G_$9  
annual account 周年帐目；周年帐目报表；年度决算；年结 QQV~?iW{~  
annual accounting date 年结日期 al[n,u  
annual allowance 每年免税额；年积金；年度津贴；年津 X 51Yfr  
annual balance 年度余额 iT)z_  
annual disposable income 每年可动用收入 A4]s~Ur  
annual estimates 周年预算 xSBc-u#< G  
annual fee 年费 ;Yg{zhJX~  
annual general meeting 周年大会 -^ C=]Medl  
annual growth rate 年增率；每年增长率 <!pvqNApg  
annual long-term supplement 长期个案每年补助金 bpxeznz  
annual pensionable emolument 可供计算退休金的年薪 H Tz  
annual report 年报 `Ps:d^8*P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gB4U*D0[e~  
annual return 周年报表；周年申报表；每年报税表格 +a*^{l}AST  
Annual Return Rules 《周年报表规则》 p+Y>F\r&w  
annual review of consumer prices 每年消费物价回顾 -k7X:!>QHC  
annual roll-forward basis 逐年延展方式 bHI<B)=`  
annual salary 年薪 jr`Ess  
annual statement 年度报表；年度决算表 -c}, :G"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 59Gk3frk(  
annuitant 年金受益人 q]\g,a  
annuity 年金 b?j< BvQ  
annuity contract 年金合约 U2%.S&wS,e  
annuity on human life 人寿年金 -Fn}4M  
antecedent debt 先前的债项 dzkw$m^@^  
ante-dated cheque 倒填日期支票 ? mhs$g>  
anticipated expenditure 预期开支 p}<w#p |  
anticipated net profit 预期纯利 >(snII  
anticipated revenue 预期收入 bl'z<S, '  
anti-inflation measure 反通货膨胀措施 <~)kwq'  
anti-inflationary stance 反通货膨胀立场 jH6&q
~#  
apparent deficit 表面赤字 J;prC  
apparent financial solvency 表面偿债能力 @
G4X  
apparent partner 表面合伙人 Q[d}J+l4{  
application for personal assessment 个人入息课税申请书 !S_^94b@  
application of fund 资金应用 hnznp1[#@  
application to release as liquidator and to destruct the books of accounts and documents wGZR31  
申请免除清盘人职务及毁灭帐簿与文件 \{EpduwZ  
appointed actuary 委任精算师 &wB\ ~Ie-  
appointed auditor 委任核数师；委任审计师 0pSmj2/,.  
appointed trustee 委任的受托人 @GvztVYo  
appointer 委任人 Z*FrB5
8  
apportioned pro rata 按比例分摊 K_ci_g":  
apportionment 分配；分摊 C*G=cs\i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vy|6E#U  
apportionment formula 分摊方程式 oaK%Ww6~  
apportionment of estate duty 遗产税的分摊 t>uN'oCyC  
appraisal 估价；评估 a<h1\ `H7  
appreciable growth 可观增长 7YAIA%8  
appreciable impact 显着影响 y7|P-3[ 4w  
appreciable increase 可观增长 0{j&6I2  
appreciation 增值；升值 "t0kAG  
appreciation against other currencies 相对其他货币升值 yA3wtm/?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8Y#\xzod
 
appreciation tax 增值税 DU=dLE6-P;  
appropriation 拨款；拨用；拨付 h48SItY  
appropriation account 拨款帐目 E!O\87[  
Appropriation Bill 拨款法案 Kn?lHH*w7  
appropriation-in-aid system 补助拨款办法 -!\fpl{  
approved assets 核准资产 r lKlpl  
approved basket stock 认可一篮子证券 U`]T~9I  
approved budget 核准预算 84{Q\c  
approved charitable donation 认可慈善捐款 A%2:E^k(s  
approved charitable institution 认可慈善机构 Y1arX^Zb  
approved currency 核准货币；认可货币 1U,1)<z~u  
approved estimates 核准预算 QL$S4 J"  
approved estimates of expenditure 核准开支预算 /QEiMrz@6  
approved overseas insurer 核准海外保险人 1* ]Ev  
approved overseas trust company 核准海外信托公司 /o2P+Xr8"  
approved pooled investment fund 核准汇集投资基金 .uEPnzi  
approved provident fund scheme 认可公积金计划 /NFz4h=>  
approved provision 核准拨款 bTSL<"(]N  
approved redeemable share 核准可赎回股份 c1xrn4f@a  
approved regional stock 认可地区性证券 *;XWLd#  
approved retirement scheme 认可退休金计划 x{&
w?ng  
approved subordinated loan 核准附属贷款 w2xG_q  
arbitrage 套戥；套汇；套利 leCVK.  
arbitrageur 套戥者；套汇者 ov\HsTeZ  
arbitrary amount 临时款项 dHk
{.n^p  
arrangement 措施；安排；协定
GTJ{h  
arrears 欠款 {bPV)RL:  
arrears of pay 欠付薪酬 BJS-Jy$-  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;2m<CSv!D  
articles of association 组织章程；组织细则；组织章程细则 :ah 5`nmPO  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [Ym  
ascertainment of profit 确定利润 Rl6\#C*  
"Asia Clear" “亚洲结算系统” Vj!
rT <@  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wP/A^Rs  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Eaqca{%/^  
Asian Development Fund [ADF] 亚洲发展基金 ?J,AB #+  
Asian dollar bond 亚洲美元债券 -TV?E%r  
Asian dollar market 亚洲美元市场 O6].*25  
Asian dollar rate 亚洲美元利率 "+uNmUUnm  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ap$y%6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 > MG>=A  
asked price 沽盘；喊价；索价；卖方报价 /Ky__l
!bu  
assessable income 应评税入息 :L 3&FA  
assessable loss 应评税亏损 |/ }\6L]  
assessable profit 应评税利润 Xq4|uuS-O  
assessable value 应评税值 T%Pp*1/m7  
assessed profit 估定利润 c '\SfW<  
assessed value 经评估价值 jn.C|9/mj  
assessment 评税；评定；估价；评税单 @d&/?^dp6  
assessment number 评税编号；估价编号 :3$}^uzIq  
assessment of additional tax 补加税评税 ]P[%Mhg^  
assessment of performance 业绩评估；实绩评价 0ji q-3V)  
Assessor 评税主任 *U#m+@\0  
asset price bubbles 资产价格泡沫 ~3RC>8*Qw  
asset-backed securities 具资产保证的证券 [\Qr. 2  
assets accretion 资产增值 cubUq5  
assets and liabilities 资产与负债 ]h9!ei [  
assets betterment statement 资产递增表；资产改进表 QjPj[c  
assets lending 实物放款；有抵押贷款 $t-n'Qh^2  
assets of the company passing on the death 死者去世时转移的公司资产 jtm?z c  
assets pledged as security for liabilities 用作负债抵押的资产 ]8;n{ }X  
assets portfolio 资产投资组合 N:"C+a(  
assets price 资产价格 ~}DQT>7$  
assets quality 资产质素 >`jU`bR@  
assets realization 资产变现 T5O _LCIws  
assets refinancing arrangement 资产再集资安排 NcM>{{8  
assets securitization 资产证券化 '!1$9o^$  
assets situated outside Hong Kong 在香港以外地方的资产 [/RM=4Nh5  
assets stripping 削减资产；拆卖资产 !q"CV  
assets value 资产值 )$Z(|M4  
assignee 承让人 P;]F=m+*V  
assignment 转让；转让书；转让契 [hRU&z;W  
assignment of interest 权益转让 :!zC"d
9@  
assignment of letters patent and trade mark 专利证书及商标转让 V,ZY
*f0  
assignment of property 物业转让；物业转让书 m?[5J)eR  
assignment right 转让权 H0"=Vs,n  
assignor 转让人 n+1y  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Qju`e Eo  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
V^il$'  
associate member 附属会员 3_5XHOdE  
associated body corporate 相联法人团体 Bf4%G,o5  
associated company 相联公司；联属公司 P6U%=xaC  
associated corporation 相联法团 AAUyy :  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] efz&@|KR  
公认会计师公会〔英国〕 G&f7+e  
Association of Futures Exchange Brokers 香港期货经纪协会 YH:8<O,{-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 FnHi(S|A  
association of underwriters 承保人组织 8X?>=
tl  
assumption of control 接管 %G3sjnI;l  
assurance 担保；保险；转易；转易书 xeTgV
&$@  
assurance of interest 权益的转易 l|/:Ot  
at 19XX price 按一九ＸＸ年价格计算 v$w++3H  
at a discount 按赔价计算；按贴水价格计算；打折扣 eUO9a~<  
at a premium 按溢价计算；按升水价格计算 Z%gx%$  
at call 通知付款；按通知 >P. 'CU  
at constant market price 按固定市价计算 R,@g7p  
at constant price 按固定价格计算 ?HHzQ4w%{  
at cost 按成本计算 99 wc  
at current market price 按当时市价计算；按现时市价计算 sNU}n<J-  
at current price 按当时价格计算；按现时价格计算 Cef:tdk7  
at factor cost 按要素成本计算；按生产要素成本计算 #<CIFV
H  
at money-of-the-day price 按付款当日价格计算 BC\S/5~k  
at or better 按指定或较佳价位〔买卖指令〕 l!IKUzt)7  
at par 按面值计算；平价 \.s`n2.w  
at sight 见票即付 ,R wfp=*E  
at the close 按收市盘 gmSQcN)  
at the opening 按开市盘 ,7d|O}B  
attestation 见证；见证条款 o`r(`6@  
at-the-money option 平价期权 YTyX`Y#  
attorney 受权人；受托代表人 +iF 1sC_  
attornment 新拥有人承认书 ?n'OFpd  
attributable profit 可归属利润 KhM.T
c  
attributable share value 可归属股份价值 '=cKU0 G#  
Auckland Stock Exchange 奥克兰证券交易所 `EMi0hm&H  
auction 拍卖 *i<\iMoW  
auctioneer 拍卖商 S-Ai3)t6  
audit 审计；核数 Q1tpC
T  
Audit Commission 审计署 6/mF2&&g  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] rj
H`  
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〕 So4nJ><p  
audit review 帐目审查 o7xgRSz\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 b7h+?!H]R  
audited account 审计帐目；经审计的帐目 P -Fg^tl  
audited annual account 经审计的周年帐目 &:#m&,tQ  
audited balance sheet 经审计的资产负债表 .]76!(fWZ  
auditor 核数师；核数主任；审计师 =ak7ldA=2  
auditor's certificate 核数师证明书；审计师证明书 Rs$5PdH  
auditor's report 核数师报告；审计师报告 (a{ZJI8_  
Aussie bond 澳元债券 >xd<YwXZ  
austerity budget 紧缩预算 t<b3K-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?~2Bi^W5  
Australia All Ordinaries Index 澳洲所有普通股票指数 !0fI"3P@r  
Australian Dollar [AUD] 澳元 >#N[GrJAE  
Australian Options Market 澳大利亚期权市场 h[=nx^  
Australian Securities Commission 澳洲证券事务监察委员会 6f]rQ9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 LD55n%|0`H  
Australian Stock Exchange 澳大利亚证券交易所 FrZ]=:  
Austrian Schilling [ATS] 奥地利先令 d(L{!mm  
authentication 认证；鉴证 @"1}16b#f  
authority to purchase 委托购买证；委购书 d#T?Q_3b  
authorization 认可；核准；授权；授权书 [BXyi  
authorization by direction 指示授权  93w~.p  
authorization by instruction 指令授权 )mkS5j`5\  
authorization by warrant 令状授权 MD'>jO;n  
authorization of unit trust 单位信托的认可 y(8d?]4:_  
authorized agent 指定代理人 &:!ij  
authorized capital 法定资本 ?q%b*Ek  
authorized clerk 出市员 *W^=XbG  
authorized dealer 认可交易商 8B@JFpg^  
authorized financial institution 认可财务机构 5N1 K~".  
authorized fund 认可基金 =s[&;B`s  
authorized fund house 获授权的基金公司；认可基金公司 Gc;B[/:  
authorized institution 认可机构 9e5gy  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 (fXq<GXAn/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 u@D.i4U  
authorized insurer 获授权保险人；获认可承保人 k!E"wJkpz  
authorized investment 特准投资项目 F";FG 0  
authorized person 获授权人 1VfSSO  
authorized representative 获授权代表 #pu}y,QN$  
authorized share capital 法定股本 o=9'  
automated quotation system 自动报价系统 YsAF{  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] k|#Zy,  
自动交易系统〔香港期货交易所有限公司〕 #?m{YT{P  
automatic adjustment mechanism 自动调整机制 -2lRia  
automatic adjustment system 自动调整系统 *ro.mQ_  
Automatic Clearing House 自动票据交换所 3A R%&:-  
automatic exchange rates accumulation system 自动化汇率累集系统 %N{sD[^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2X_>vIlEm  
automatic teller machine [ATM] 自动柜员机 :QKb#4/8;  
autopay 自动转帐 j)6G7T|  
available assets 可用资产 WEVl9]b'e+  
available fiscal reserve 现存财政储备 ^K*-G@B  
available profit 可用利润 _$(GRNRYK  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ylkqhs&  
average 平均；平均数；海损 d;g-3Pf  
average basic salary 平均基本薪金 (9z|a,  
average consumer expenditure 平均消费开支；一般消费开支  ^Fp=y
,D  
average cost 平均成本 #{w5)|S#JD  
average cost of land production 增辟土地平均成本 g8Aj `O  
average daily turnover 平均每日成交额 D-iUN  
average daily wage rate 平均每日工资率 lJj&kVHb  
average expenditure pattern 平均开支模式 MOLO3?H(  
average growth rate 平均增长率 ji##$xC  
average net fixed assets 固定资产平均净值 !Mil?^  
average of relatives 相对价格平均数 _m7co :  
average price 平均价格 {]M>Y%j48  
average propensity to consume 平均消费倾向；一般消费倾向 .93S>U<_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Ma_=-cD  
average rate 平均率 bs:QG1*.  
average revenue 平均收入；平均收益 ]Wy.R6  
average stock 平均库存；平均存货
_ _=s'  
average yearly rent 平均年租 Ps7_-cH  
avoidance of double taxation 避免双重课税 @Mr}6x*  
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 +{Gw9h"5g*  
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