一些有用的会计术语(也不知道发的地方对不对)A

A: ZQ#AEVI,  
A share Ａ股；甲类股份 q&wv{  
abatement of tax 减税；减扣免税额 |q_Hiap#a  
ABN AMRO Bank N.V. 荷兰银行 GsE =5A8  
above-the-line expenditure 线上项目支出；经常预算支出 ^"$~&\+x5  
above-the-line receipt 线上项目收入；经常预算收入 P
sjk 7\  
ABSA Asia Limited 南非联合亚洲有限公司 ;AarpUw'  
absolute change 绝对数值变更 @=l.J+lh  
absolute expenditure 实际开支 \3j4=K'nE  
absolute guideline figure 绝对准则数字 
.ldBl  
absolute interest 绝对权益 piPV&ytI  
absolute order of discharge 绝对破产解除令 Jqt|'G3  
absolute profit margin 绝对利润幅度 8.' THLI  
absolute value 实值；绝对值 `SYq/6$VEH  
absolutely vested interest 绝对既得权益 7)Bizlf  
absorbed cost 已吸收成本；已分摊成本 I{u+=0^Y  
absorption 吸收；分摊；合并 o7:"Sl2AD  
absorption rate 吸收率；摊配率；分摊率 ~T'$gl  
ACB Finance Limited 亚洲商业财务有限公司 ')E4N+h/  
acceptable form of reciprocity 合理的互惠条件 88atj+N]  
acceptable rate 适当利率；适当汇率 LO,k'gg<  
acceptance agreement 承兑协议 >vQKCc|93  
acceptance for honour 参加承兑 lMXLd91  
acceptor 承兑人；接受人；受票人 QPsvc6ds  
acceptor for honour 参加承兑人 k=5v J72U  
accident insurance 意外保险 t$U eks  
Accident Insurance Association of Hong Kong 香港意外保险公会 +r__>V,  
accident insurance scheme 意外保险计划 5cC)&}I  
accident year basis 意外年度基准 %0eVm   
accommodation 通融；贷款 p{rzP,Pb&  
accommodation bill 通融票据；空头票据 *3!ixDX[r  
accommodation party 汇票代发人 4=hz4(5a  
account balance 帐户余额；帐户结余 YR68'Sft[  
account book 帐簿 GG`;c?d@  
account collected in advance 预收款项 =xHzhh  
account current book 往来帐簿 7C^W<SUo  
account of after-acquired property 事后取得的财产报告 A)o%\j  
account of defaulter 拖欠帐目 +}!FP3KgT  
account payable 应付帐款 G%fNGQwT  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Kdb:Q0B  
account receivable 应收帐款 ^g N?I
o  
account receivable report 应收帐款报表 s!K9-qZl<  
account statement 结单；帐单；会计财务报表 K9euNa  
account title 帐户名称；会计科目 zzyD'n7D  
accountant's report 会计师报告 !X/O1PM|  
Accountant's Report Rules 会计师报告规则 m9f[n
T  
accounting and auditing procedure 会计与审计程序；会计与核数程序 VaylbYUCT/  
Accounting Arrangements 《会计安排》 }kb6;4>c
 
accounting basis 会计基础 A ]~%<=b  
accounting by Official Receiver 破产管理署署长呈交的帐目 %;tBWyq}_  
Accounting Circular 《会计通告》 u=!n9
W~"  
accounting class 会计类别 a/p /<
 
accounting date 记帐日期；会计结算日期 Y\7/`ty  
accounting for money 款项核算 aboA9pwH  
Accounting Officer 会计主任 ^Jn=a9Q6Z  
accounting period 会计报告期；会计期 'fY( Vm  
accounting policy 会计政策；会计方针 V%!my[b  
accounting practice 会计惯例 +K*_=gHF.  
accounting principle 会计准则 ,[ M^rv  
accounting record 会计记录 e5.sqft  
accounting report 会计报告 FKu^{'Y6E0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /hbdQm  
Accounting Society of China 中国会计学会 Ng<oz*>U  
accounting statement 会计报表 H}&4#CQ'!  
accounting system 会计制度；会计系统 TY*q[AWG  
accounting transaction 会计事项；帐务交易 &+F}$8,  
accounting treatment 会计处理 \"hP*DJ"  
accounting year 会计年度 r#'E;Yx  
accretion 增值；添加 Fpf-Fa-K\b  
accrual 应计项目；应累算数目 Sc3B*.  
accrual basis 应计制；权责发生制 W2j@Q=YDS  
accrual basis accounting 应计制会计；权责发生制会计 C*,PH!$k  
accrue 应累算；应计 7W\aX*]  
accrued benefit 应累算利益 E,:E u<  
accrued charges 应计费用 "+KAYsVtU  
accrued cumulative preference share dividend 应累算的累积优先股股息 /s~&$(d59o  
accrued expenses 应累算费用 \I`g[nT|  
accrued interest payable 应付利息；应计未付利息 e't1.%w  
accrued interest receivable 应收利息；应计未收利息 .2:S0=xt<  
accrued right 累算权益 Z?tw#n[T  
accruing profit 应累算的利润 F6 c1YI[  
accumulated fiscal reserve 累积财政储备  8&KqrA86  
accumulated profit 累积利润；滚存溢利 8n)3'ok  
accumulated reserve 累积储备 Nc[V kJ]  
accumulation of surplus income 累积收益盈余 `z!?
!"=  
acquired assets 既得资产 _i+7O^=d6X  
acquisition 收购；购置；取得 qx\P(dOUf  
acquisition cost 购置成本 ;tu2}1#r  
acquisition expenses 购置费用 ?>o|H-R~5Z  
acquisition of 100% interest 收购全部股权 
+c_8~C  
acquisition of control 取得控制权 [}bPkD  
acquisition of fixed assets 购置固定资产 7FD.3/  
acquisition of shell “买壳” p*S;4+>#  
acquisition price 收购价 Z:s:NvFX  
act of God 天灾 Pi:=0,"XOp  
acting partner 执事合伙人 xSoXf0zq:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `tZ`a  
active partner 积极参与的合伙人 /QCyA%y  
active trading 交投活跃 2w? 5vSv  
actual circulation 实际流通 Qp]-4%^Vz  
actual cost 实际成本 1brKs-z  
actual expenditure 实际开支；实际支出 ZRo-=/1  
actual income 实际入息；实际收入；实际收益 2k3yf_N  
actual market 现货市场 meNz0ve  
actual price 现货价；实际价格 +zn207.`  
actual profit 实际利润 @&M$oI$4*  
actual quotation 实盘；实际价位；实际报价 0vm}[a4+i;  
actual year basis 按实际年度计算 JqYt^,,Q:  
actuals 实货 n^Sc*7  
actuarial investigation 精算调查 f'3sT(1&  
actuarial principle 精算原则 Kw^tvRt'*  
actuarial report 精算师报告 f.y~Sew  
Actuarial Society of Hong Kong 香港精算学会 j>t*k!db  
actuarial valuation 精算师估值 -S%)2(f^  
actuary 精算师 *<nfA}  
ad referendum agreement 暂定协议；有待覆核的协定 3teanU`  
ad valorem duty 从价税；按值征税 Ffp<|2T2_  
ad valorem duty system 从价税制 z ''-AH,  
ad valorem fee 从价费 SR\F2@u  
ad valorem tariff 从价关税 P",E/beV  
additional allowance 额外免税额 2DbM48\E  
additional amount for unexpired risk 未过期风险的额外款额 +4%:q~C  
additional assessable profit 补加应评税利润 vs~lyM/  
additional assessment 补加评税 r 2L=gI  
additional commitment 额外承担 D1VM_O  
additional commitment vote 额外承担拨款 p~w|St7jg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *=ymK*  
additional dependent parent allowance 供养父母额外免税额 r@m2foaO  
additional provision 额外拨款 uuMHD{}?}  
additional stamp duty 附加印花税 S0<m><|kl  
additional tax 补加税罚款；补加税款 Vz,2_QJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hu+% X.F4  
adjudged bankrupt 被裁定破产 ^ M4-O~  
adjudicated bankrupt 裁定破产人 K'zG[[P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {l-V  
adjudication of bankruptcy 裁定破产；宣告破产 v
lsS  
adjudication of insolvency 裁定无力偿还债务 8^Ov.$rP
 
adjusted actual 经调整的实数；调整后的实数 j,/t<@S>  
adjusted current assets 经调整的流动资产；调整后的流动资产 `F<[\@\d5  
adjusted figure 经调整的数字；调整后的数额 B=`"!?we  
adjusted liabilities 经调整的负债；调整后的负债 t,yzqn  
adjusted loss 经调整的亏损；调整后的亏损 JKsdPW<?  
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 d4#Ra%  
adjusted profit 经调整的利润；调整后的利润 d@72z r  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^BFD -p  
adjusted value 经调整的价值；调整后的价值 0fTEb%z8  
adjustment 调整；修订；理算〔保险〕 !bi}9w  
adjustment centre 调剂中心 9k@`{+wmZ  
adjustment lag 调整过程的时间差距；调整时差 X519} l3  
adjustment mechanism 调整机制 Qb;5:U/x  
adjustment of loss 亏损调整 g6. =(je  
adjustment process 调整过程；调整程序 \!tS|h  
adjustment range 调整幅度 Lx"a#rZ  
administered exchange rate 受管制汇率 4{r_EV[(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 q;V1fogqI)  
administration expenses 行政费用 $iblLZhj  
administration fee 手续费；行政费 %aszZP  
administration in bankruptcy 破产管理 :9E_L2M  
administration order 遗产管理令 5vso%}c  
administrator 管理人；遗产管理人 FiQx5}MMhu  
administrator of the estate 遗产管理人 5E+k}S]M$  
admission of debt 债项承认书 KQ x<{-G6  
admission of proof 接纳债权证明 +i[w& P  
advance 放贷款项；垫付款项；预支款项；预付款项 Xkv+"F=-  
advance account 暂支帐目；预付款帐户 F& 'HZX  
advance compensation 预付补偿金 ,T|%vqbmw  
advance from shareholder 股东垫款 &Tf R].  
advance pending reimbursement 预支以待日后付还 y=jTS  
advanced economy 先进经济体系 A<&:-Zz  
advancement 预付；预付财产 D?w-uR%Y  
advances warrant 垫款令 drQioH-  
advancing 贷出 |UO1vA@  
adverse balance 逆差 2.K"+%  
adverse exchange 逆汇 {mp;^/O`er  
advertisement addressed to shareholders 在报章刊登的致股东通告 \JLiA>@@  
advice for collection 托收通知书 q$Ol"K@  
advice of drawing 提款通知书；汇票通知书 (pjmE7`"P  
advice of payment 付款通知 afZPju"-  
Advisory Committee [Securities and Futures Commission] IrRn@15,  
谘询委员会〔证券及期货事务监察委员会〕 adJoT-8P6  
Advisory Committee on Diversification 经济多元化谘询委员会 RhJL`>W`  
affidavit 誓章；遗产申报誓章 swDSV1alMB  
affidavit of no receipt 述明无收款的誓章 6L6
Lk  
affiliate 联号；联营公司；附属公司 Hf/2KYZ  
affiliated company 附属公司；联号；联营公司 lE54RX}e4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?ExfxR!~  
affordability 负担能力 \\D~Yg\#  
African Development Bank [AfDB] 非洲开发银行 A*h)p@3t<  
after-acquired property 事后取得的财产 [^gSWU  
after-hours dealing 市后交易 bz~-uHC  
after-tax profit 税后盈利；税后利润；税后溢利 Z6b3gV  
agency agreement 代理协议 X |f'e@  
agency expenses 代理机构的开支 .~5cNu'#m  
agency fee 代理费 K6,5C0  
Agency Law 《代理法》 Mdh(Mp(w  
agent 代理人；承销人 _OF8D
  
agent of company 公司代理人 2#Au6BvX  
agent's fee 代理人费；经纪费 ~X;(m
<f2  
aggregate 总计；总数；总体数字 #oYX0wvl  
aggregate amount 总款额；总额 9tS&$-  
aggregate assets and liabilities 总体资产与负债 ]T+.kC M  
aggregate at constant price 按固定价格计算的总体数字 ``kKi3TWJ  
aggregate demand 总需求 YV 9*B  
aggregate gross position 总持仓量 qR_"aQ7s2  
aggregate limit 总限额 UY**3MK  
aggregate of salaries tax 合计薪俸税 w9}I*Nra  
aggregate performance 总体表现；总体业绩 l1odkNf|  
aggregate supply 总体供应 rr4yJ;qpeP  
aggregate surplus 总盈余 p Nu13o~  
aggregate total 整体总额 %a/O7s6  
aggregate value 总值；合计价值 e?G*q)l  
aggregated basis 合计基准 1ezQzc2-R  
aggregated net chargeable income 合计应课税入息实额 T^GdN_qF  
aggregation 合并计算；合计；总和 4(JxZ49  
aggregation of incomes of husband and wife 夫妇入息合并计算 .)Se-'  
aggregation of property 财产的总和 r _r$nl  
agio 差价；贴水 nX Qz  
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》 ej<z]{`05  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Smk]G))o{  
《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》 :;"3k64  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,`|KNw5  
《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》 d*3R0Q|#{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?=IbiT  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )K2n!Fbd  
agreement for a settlement 授产协议 NUL~zb  
agreement for assignment 转让协议 #G#gB   
agreement for sale 售卖协议；买卖协议 O!f*@  
agreement for sale and purchase 买卖协议 ]?)zH:2)  
agreement for the payment of interest 支付利息协议 PJAir8  
agreement for the repayment of money 还款协议 t9pPG{1  
agreement of reinsurance 再保险协议 5<w0*~Zd~  
Agricultural Bank of China 中国农业银行 33Mr9Doon  
air passenger departure tax 飞机乘客离境税 4 qW)R{%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 n?,fF(  
airport tax 机场税 bM^'q  
alcohol duty 酒精税 72-@!Z0e  
alienation 让与；让渡；转让 `hlyN]L  
alimony 生活费；赡养费 z|P& 8#txM  
All Ordinaries Index [AOI] 所有普通股指数 wU#Q>ut'%  
all risks 全险；综合险 GW $iK@  
All Sales Record for Stock Market 《股票市场成交报告》 <{-DYRiN  
Allied Capital Resources Limited 新联财务有限公司 6!Isz1.re  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 N7#GK]n%/}  
allocation letter 拨款信件 Vxgc|E^J  
allocation of fund 分配款项；预留款项 ^U_jeAuk8[  
allocation of profit 利润分配；溢利分配 kLD)<D  
allocation warrant 拨款令 ;pB?8Z  
allotment 分配；配股 E/GI:}YUy_  
allotment notice 股份配售通知；配股通知 nMc-kyl{  
allotment of shares 股份分配 m dC. FO-  
allowable 可获宽免；免税的 t%dPj8~  
allowable business loss 可扣除的营业亏损 cRg$~rYd  
allowable expenses 可扣税的支出 nj9hRiLn  
allowance 免税额；津贴；备抵；准备金 {{DW P-v4  
allowance for debts 债项的免税额 oW+R:2I~O  
allowance for depreciation by wear and tear 耗损折旧免税额 FySK&  
allowance for funeral expenses 殡殓费的免税额 98O z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U3U eTa_  
allowance for repairs and outgoings 修葺及支出方面的免税额 x@k9]6/zs  
allowance to debtor 给债务人的津贴 b`:Eo+p  
alteration of capital 资本更改 L7xTAFe  
alternate trustee 候补受托人 x`eYCi  
amalgamation 合并 o`sn/x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d7G'
+B1  
ambit of charges 征税范围；收费范围 rz.`$b  
amended valuation 经修订的估值 N]=.I   
American Commodities Exchange 美国商品交易所 uPp(l4(+  
American Express Bank Limited 美国运通银行 ohh 1DsB  
American Stock Exchange 美国证券交易所 OQsH,'
  
amortization 摊销 cALu  
amount due from banks 存放银行同业的款项 Ahebr{u  
amount due from banks abroad 存放海外银行同业的款项 X>wQYIi  
amount due from holding companies 控股公司欠款 JqZ%*^O  
amount due from local banks 存放本港银行同业的款项 Aio0++r-  
amount due to banks 银行同业的存款 gh 0\9;h  
amount due to banks abroad 海外银行同业的存款 /V*eAn8>  
amount due to holding companies 控股公司存款 tIvtiN6[|l  
amount due to local banks 本港银行同业的存款 7PvuKAv?k  
amount due to outport banks 外埠银行同业的存款 [wOO)FjT  
amount for note issue 发行纸币的款额 54)}^ftY^  
amount of bond 担保契据的款额 l;;:3:  
amount of consideration 代价款额 L'6zs:i  
amount of contribution 供款数额 ^Ta"Uk'  
amount of indebtedness 负债款额 1IsR}uLh  
amount of principal of the loan 贷款本金额 FQ4rA 4  
amount of rates chargeable 应征差饷数额 0+H"$2/  
amount of share capital 股本额 {l1;&y?  
amount of sums assured 承保款额 hmi15VW  
amount of variation 变动幅度 [j/-(?+  
amount of vote 拨款数额 (nzzX?`nY  
amount payable 应付款额 D6m>>&E['  
amount receivable 应收款额 Gce_gZH7{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j"dbl?og  
analysis 分析 <<xJ-N  
ancillary risk 附属风险 e'?(`yW>  
annual account 周年帐目；周年帐目报表；年度决算；年结 {oZ]1Qf_  
annual accounting date 年结日期 PQs9@]w[  
annual allowance 每年免税额；年积金；年度津贴；年津 2KX *x_-  
annual balance 年度余额 }$UFc1He\J  
annual disposable income 每年可动用收入 I'j?
T.  
annual estimates 周年预算 }l2JXf55  
annual fee 年费 ':[y]ep(~|  
annual general meeting 周年大会 ](ninSX1w  
annual growth rate 年增率；每年增长率 k{#:O=  
annual long-term supplement 长期个案每年补助金 D *tBbV  
annual pensionable emolument 可供计算退休金的年薪 ?:2Xh/8-  
annual report 年报 uJ$"2<O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q7s
1
M&K  
annual return 周年报表；周年申报表；每年报税表格 z(=:J_N  
Annual Return Rules 《周年报表规则》 mU_O64  
annual review of consumer prices 每年消费物价回顾 %SE
g(<  
annual roll-forward basis 逐年延展方式 04"hQt{[  
annual salary 年薪 GQQ!3LwP\O  
annual statement 年度报表；年度决算表 ])JJ`Z8Bk  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 n-Xj>  
annuitant 年金受益人 =sm(
Z;"  
annuity 年金 YUH/t
l  
annuity contract 年金合约 AX
)zSrXn  
annuity on human life 人寿年金 BOG )JaDW  
antecedent debt 先前的债项 iOyYf!yg  
ante-dated cheque 倒填日期支票 g$tW9 Q  
anticipated expenditure 预期开支 BCj&z{5"7e  
anticipated net profit 预期纯利 ?b0\[  
anticipated revenue 预期收入 ,)RdXgCs  
anti-inflation measure 反通货膨胀措施 B+<k,ad  
anti-inflationary stance 反通货膨胀立场 Q9'p2@Z  
apparent deficit 表面赤字 AjS5  
apparent financial solvency 表面偿债能力 oMVwIdf  
apparent partner 表面合伙人 j{PX ~/
 
application for personal assessment 个人入息课税申请书 :8ZxOwwv  
application of fund 资金应用 Y `{U45  
application to release as liquidator and to destruct the books of accounts and documents q}!4b'z^  
申请免除清盘人职务及毁灭帐簿与文件 c'6H@m#=  
appointed actuary 委任精算师 8+u8piG  
appointed auditor 委任核数师；委任审计师 BAhC-;B#R  
appointed trustee 委任的受托人 M Q6Y^,B  
appointer 委任人 ,y>Na{@Y  
apportioned pro rata 按比例分摊 i~;8'>:|,M  
apportionment 分配；分摊 4|(?Wt)5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j.
6kjQN  
apportionment formula 分摊方程式 2*|]#W
 
apportionment of estate duty 遗产税的分摊 UdGoPzN  
appraisal 估价；评估 GxkG$B  
appreciable growth 可观增长 V#~.Jg7  
appreciable impact 显着影响 !2Orklzd1  
appreciable increase 可观增长 A0XFu}  
appreciation 增值；升值 U,=K_oBAq  
appreciation against other currencies 相对其他货币升值 x6t;=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |^F-.
Z  
appreciation tax 增值税 eZ!k'bS=  
appropriation 拨款；拨用；拨付 Vo%d;>!G\;  
appropriation account 拨款帐目 H@zk8]_P  
Appropriation Bill 拨款法案 _x!pMj(A  
appropriation-in-aid system 补助拨款办法 w#e'K-=  
approved assets 核准资产 AUC< m.  
approved basket stock 认可一篮子证券 d}ZHY[  
approved budget 核准预算 /K^cU;E,  
approved charitable donation 认可慈善捐款 (Y>MsqwWfC  
approved charitable institution 认可慈善机构 xR:h^S^W ~  
approved currency 核准货币；认可货币 ueR42J%s  
approved estimates 核准预算 .bE,Q9:  
approved estimates of expenditure 核准开支预算 ?@1'WD t  
approved overseas insurer 核准海外保险人 wGvgMZ]?'  
approved overseas trust company 核准海外信托公司 AV
p[gr  
approved pooled investment fund 核准汇集投资基金 wL
tTC4D  
approved provident fund scheme 认可公积金计划 D}T,z  
approved provision 核准拨款 "" U_|JH-  
approved redeemable share 核准可赎回股份 {9Y'v  
approved regional stock 认可地区性证券 `9ox?|iJ  
approved retirement scheme 认可退休金计划 )hug<D *h  
approved subordinated loan 核准附属贷款 #*!$!c{  
arbitrage 套戥；套汇；套利 OLrD4 e  
arbitrageur 套戥者；套汇者 9zJ`;1  
arbitrary amount 临时款项 %\l,X{X  
arrangement 措施；安排；协定 L3AwL)I   
arrears 欠款 zqh{=&Tjx  
arrears of pay 欠付薪酬 Db=gS=Qm  
arrears of revenue 逾期未收税款；逾期未收的帐项 \ax%I)3  
articles of association 组织章程；组织细则；组织章程细则 }kj6hnQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L|X5Ru  
ascertainment of profit 确定利润 ZhsZywM  
"Asia Clear" “亚洲结算系统” "b 0cj  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 o!~
bR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 q3F5\6aN  
Asian Development Fund [ADF] 亚洲发展基金 9HX+sB M  
Asian dollar bond 亚洲美元债券 {n]sRz  
Asian dollar market 亚洲美元市场 6<Z:Xw  
Asian dollar rate 亚洲美元利率 GcR`{ 3hO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4*x!B![]y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Nd!VR+IZ  
asked price 沽盘；喊价；索价；卖方报价 vi8~j  
assessable income 应评税入息 ^>Y%L(>  
assessable loss 应评税亏损 &r%*_pX  
assessable profit 应评税利润 ~-5@- V  
assessable value 应评税值 D,\=zX;  
assessed profit 估定利润 prtxE&-  
assessed value 经评估价值 k`TJ<Dv;  
assessment 评税；评定；估价；评税单 (GG"'bYk  
assessment number 评税编号；估价编号 2~V Im#  
assessment of additional tax 补加税评税 >Mw &Tw}o  
assessment of performance 业绩评估；实绩评价 #ja`+w}  
Assessor 评税主任 P0xL
x  
asset price bubbles 资产价格泡沫 !dY:S';~  
asset-backed securities 具资产保证的证券 /BM1AV{s6  
assets accretion 资产增值 Nz*sD^SJa  
assets and liabilities 资产与负债 |Vi&f5p,@  
assets betterment statement 资产递增表；资产改进表 X:lPWz!7{  
assets lending 实物放款；有抵押贷款 L]d@D0.Z  
assets of the company passing on the death 死者去世时转移的公司资产 N;'HR)  
assets pledged as security for liabilities 用作负债抵押的资产 s.`d<(X?  
assets portfolio 资产投资组合 ,SF.@^o@a
 
assets price 资产价格 Eap/7U1Q  
assets quality 资产质素 y.p6%E_`  
assets realization 资产变现 8/"|VE DOr  
assets refinancing arrangement 资产再集资安排 V=&,^qZ  
assets securitization 资产证券化 abeSkWUL(  
assets situated outside Hong Kong 在香港以外地方的资产 DYlvxF`  
assets stripping 削减资产；拆卖资产 d&uTiH?0  
assets value 资产值 m> (h_j  
assignee 承让人 SDHc[66'  
assignment 转让；转让书；转让契 nKB&|!
 
assignment of interest 权益转让 hw$c@:pW;  
assignment of letters patent and trade mark 专利证书及商标转让 z,FTsR$x  
assignment of property 物业转让；物业转让书 _I_?k+#WFe  
assignment right 转让权 /;AZ/Ocy!  
assignor 转让人 V<4+g/  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 cTd;p>:>m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 V wVQ|UH  
associate member 附属会员 PgLS\_B  
associated body corporate 相联法人团体 "F$o!Vk  
associated company 相联公司；联属公司 [fi'=Cb  
associated corporation 相联法团 45sxF?GSwL  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 
}m%?&c  
公认会计师公会〔英国〕 `QdQ?9x{F  
Association of Futures Exchange Brokers 香港期货经纪协会 drKjLo[y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 MJ,ZXJXs  
association of underwriters 承保人组织 xs!g{~V{  
assumption of control 接管 1Xr"h:U_X  
assurance 担保；保险；转易；转易书 u\R`IZ&O  
assurance of interest 权益的转易
lhoq3A  
at 19XX price 按一九ＸＸ年价格计算 &4Con%YU[  
at a discount 按赔价计算；按贴水价格计算；打折扣 HI\f>U  
at a premium 按溢价计算；按升水价格计算 *fi;ZUPW3  
at call 通知付款；按通知 P%sO(_PuT  
at constant market price 按固定市价计算 ^Wfgwmh  
at constant price 按固定价格计算 IT`=\K/[4  
at cost 按成本计算 kt{C7qpD  
at current market price 按当时市价计算；按现时市价计算 ZQ~myqx,+L  
at current price 按当时价格计算；按现时价格计算 [W$Z60?RR  
at factor cost 按要素成本计算；按生产要素成本计算 Hp
}  
at money-of-the-day price 按付款当日价格计算 {Mr~%y4  
at or better 按指定或较佳价位〔买卖指令〕 ^2^|AXNES  
at par 按面值计算；平价 5!F\h'E  
at sight 见票即付 ZBmXaP[9  
at the close 按收市盘 i*CQor6|z  
at the opening 按开市盘 Tz[?gF.Do  
attestation 见证；见证条款 kAN;S<jSE  
at-the-money option 平价期权 eR-=<0Iw;  
attorney 受权人；受托代表人 b"M`@';+  
attornment 新拥有人承认书 eh:}X}c=J]  
attributable profit 可归属利润 4r[pMJiq  
attributable share value 可归属股份价值 -,Q$  
Auckland Stock Exchange 奥克兰证券交易所 b"nG-0JR  
auction 拍卖 (X(1kj3  
auctioneer 拍卖商 T5Sg2a1&  
audit 审计；核数 xN3 [Kp  
Audit Commission 审计署 ("E!Jyc!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~sU?"V  
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〕 l>D-
Aan  
audit review 帐目审查 qX{X4b$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l]Ui@X  
audited account 审计帐目；经审计的帐目 rjL?eTU"s  
audited annual account 经审计的周年帐目 ZP6x  
audited balance sheet 经审计的资产负债表 'Z.OF5|eGT  
auditor 核数师；核数主任；审计师 aLKMDiT  
auditor's certificate 核数师证明书；审计师证明书 v0`qM
Br1y  
auditor's report 核数师报告；审计师报告 h zZ-$IX X  
Aussie bond 澳元债券 :,NFFN  
austerity budget 紧缩预算 e
" Eqi-
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 qsihQd  
Australia All Ordinaries Index 澳洲所有普通股票指数 x(9;!4O>  
Australian Dollar [AUD] 澳元 8Y\OCwO  
Australian Options Market 澳大利亚期权市场 ^+*GbY$'  
Australian Securities Commission 澳洲证券事务监察委员会 `M?v!]o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 O:;OR'N9  
Australian Stock Exchange 澳大利亚证券交易所 o)
tKH@`vE  
Austrian Schilling [ATS] 奥地利先令 >X[|c"l.  
authentication 认证；鉴证 p9AZ9xr  
authority to purchase 委托购买证；委购书 ]D LZ&5pv  
authorization 认可；核准；授权；授权书 OG`|td
 
authorization by direction 指示授权 %9T~8L @.  
authorization by instruction 指令授权 SbS$(Gt#Bv  
authorization by warrant 令状授权 M!Z*QY."P  
authorization of unit trust 单位信托的认可 hIVI\U,  
authorized agent 指定代理人 3cOY0Z#T  
authorized capital 法定资本 jVad)2D  
authorized clerk 出市员 'u(=eJ@1  
authorized dealer 认可交易商 UU iNR  
authorized financial institution 认可财务机构 %1\v7Xw{9  
authorized fund 认可基金 D[89*@v  
authorized fund house 获授权的基金公司；认可基金公司 <rX\LwR  
authorized institution 认可机构 =6cyE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -(\1r2 Y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 K`Bq(z?/  
authorized insurer 获授权保险人；获认可承保人 $A;7Em  
authorized investment 特准投资项目 C}b|2y  
authorized person 获授权人 #y=ZP:{:t  
authorized representative 获授权代表 R2}kz.  
authorized share capital 法定股本 %n05Jitl  
automated quotation system 自动报价系统 *wC\w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /"""z=q  
自动交易系统〔香港期货交易所有限公司〕 ]}z'X!v_@  
automatic adjustment mechanism 自动调整机制 I %|@3=Yc  
automatic adjustment system 自动调整系统 %cH8
;5U40  
Automatic Clearing House 自动票据交换所 0 kf(g156  
automatic exchange rates accumulation system 自动化汇率累集系统 +"cRhVR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 + a-wv  
automatic teller machine [ATM] 自动柜员机 #K=b%;>  
autopay 自动转帐 N;-/wip
 
available assets 可用资产 oL<BLr9>  
available fiscal reserve 现存财政储备 3ty4D2y  
available profit 可用利润 k"">2#V  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 I&L.;~  
average 平均；平均数；海损 C=N!z  
average basic salary 平均基本薪金 ^Xs%.`Gv/  
average consumer expenditure 平均消费开支；一般消费开支 )|y#O
ZHR  
average cost 平均成本 fy&#M3UA\U  
average cost of land production 增辟土地平均成本 &Nc[$H7<  
average daily turnover 平均每日成交额 )@}A r  
average daily wage rate 平均每日工资率 9p<:=T  
average expenditure pattern 平均开支模式 [34zh="o  
average growth rate 平均增长率 1ZT^)/G  
average net fixed assets 固定资产平均净值 gjW\ XY  
average of relatives 相对价格平均数 ,*/Pg52?  
average price 平均价格 ]SFWt/<  
average propensity to consume 平均消费倾向；一般消费倾向 pw@`}cM=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ]\A1mw-T  
average rate 平均率 w#*/y?"D  
average revenue 平均收入；平均收益 vqq6B/r@Fu  
average stock 平均库存；平均存货 Y[W6Sc  
average yearly rent 平均年租 \UQ9MX _  
avoidance of double taxation 避免双重课税 ;\N79)Gk  
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 YWEYHr;%^?  
H#OYw#L"u  
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