一些有用的会计术语(也不知道发的地方对不对)A

A: 5dvP~sw  
A share Ａ股；甲类股份 MG}rvzn@  
abatement of tax 减税；减扣免税额 o+],L_Ab  
ABN AMRO Bank N.V. 荷兰银行 {yzo#"4Oy  
above-the-line expenditure 线上项目支出；经常预算支出 |o@xWs@m  
above-the-line receipt 线上项目收入；经常预算收入 Ub,5~I+`  
ABSA Asia Limited 南非联合亚洲有限公司 q1a*6*YB  
absolute change 绝对数值变更 T`zUgZ]  
absolute expenditure 实际开支 x/S:)z%X  
absolute guideline figure 绝对准则数字 mm dQ\\  
absolute interest 绝对权益 z|M+ FHl$  
absolute order of discharge 绝对破产解除令 vVbBg; {  
absolute profit margin 绝对利润幅度 A!^ d8#~.  
absolute value 实值；绝对值 +#RgHo?f  
absolutely vested interest 绝对既得权益 gzMp&J  
absorbed cost 已吸收成本；已分摊成本 |e QwI&  
absorption 吸收；分摊；合并 KgH_-REN  
absorption rate 吸收率；摊配率；分摊率 7Dt*++:  
ACB Finance Limited 亚洲商业财务有限公司 o8B$6w:_  
acceptable form of reciprocity 合理的互惠条件 'bQjJRq!  
acceptable rate 适当利率；适当汇率 We`6# \Z X  
acceptance agreement 承兑协议 kC_Kb&Q0  
acceptance for honour 参加承兑 7&hhKEA  
acceptor 承兑人；接受人；受票人 wbpz,  
acceptor for honour 参加承兑人 W>_K+:t  
accident insurance 意外保险 Hhzi(<e^  
Accident Insurance Association of Hong Kong 香港意外保险公会 6"oG bte  
accident insurance scheme 意外保险计划 p!o?2Lbiw  
accident year basis 意外年度基准 (rieg F  
accommodation 通融；贷款 I.6 qA *  
accommodation bill 通融票据；空头票据 !'z"V_x~  
accommodation party 汇票代发人 EXbaijHQG  
account balance 帐户余额；帐户结余 : GdLr  
account book 帐簿 9Ro7xSeD  
account collected in advance 预收款项 9 df GV!Z  
account current book 往来帐簿 Q,LDn%+;B*  
account of after-acquired property 事后取得的财产报告 $=9g,39
 
account of defaulter 拖欠帐目 \S_o{0ZY}  
account payable 应付帐款 oazY?E]}3  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'QdDXw5o  
account receivable 应收帐款 ii5dTimRJ  
account receivable report 应收帐款报表 iw{rns  
account statement 结单；帐单；会计财务报表 BhzcimC)  
account title 帐户名称；会计科目 LOEiV  
accountant's report 会计师报告 >^~W'etX|  
Accountant's Report Rules 会计师报告规则 9 gc0Ri[4m  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )i^S:2  
Accounting Arrangements 《会计安排》 adn2&7
H  
accounting basis 会计基础 `
'E(L&  
accounting by Official Receiver 破产管理署署长呈交的帐目 fzJ^`  
Accounting Circular 《会计通告》 0: N
w8J  
accounting class 会计类别 @@z5v bs'{  
accounting date 记帐日期；会计结算日期 >c@jl  
accounting for money 款项核算 P,s
>xM  
Accounting Officer 会计主任 M nnVk=  
accounting period 会计报告期；会计期 WkMB  
accounting policy 会计政策；会计方针 szs.B|3X@*  
accounting practice 会计惯例 {O!B8a   
accounting principle 会计准则 4*&2D-8<K  
accounting record 会计记录 Tg@:mw5  
accounting report 会计报告 7Tc^}Q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cz41<SFL
 
Accounting Society of China 中国会计学会 MMy\u) 4  
accounting statement 会计报表 -KL5sK  
accounting system 会计制度；会计系统 IMSLHwZ  
accounting transaction 会计事项；帐务交易 T0X+\&W  
accounting treatment 会计处理 Oj>;[O"  
accounting year 会计年度 2AXf'IOqE  
accretion 增值；添加 blKF78  
accrual 应计项目；应累算数目 ]64pb;w"$D  
accrual basis 应计制；权责发生制 =eQ'^3a  
accrual basis accounting 应计制会计；权责发生制会计 ROJ=ZYof  
accrue 应累算；应计 cKB1o0JsYJ  
accrued benefit 应累算利益 ckkm}
|&m  
accrued charges 应计费用 WCP2x.gb5  
accrued cumulative preference share dividend 应累算的累积优先股股息 HP,{/ $i:  
accrued expenses 应累算费用 4C }#lW9  
accrued interest payable 应付利息；应计未付利息 zwJ\F '  
accrued interest receivable 应收利息；应计未收利息 /[I#3|  
accrued right 累算权益 J%IKdxa  
accruing profit 应累算的利润 0V+v)\4
FE  
accumulated fiscal reserve 累积财政储备 !8*7{7  
accumulated profit 累积利润；滚存溢利 }_oQg_-7e  
accumulated reserve 累积储备 y[';@t7CC  
accumulation of surplus income 累积收益盈余 .|i/ a%J  
acquired assets 既得资产 ig^x%!;  
acquisition 收购；购置；取得 ! JauMR  
acquisition cost 购置成本 UmLBoy&*  
acquisition expenses 购置费用 eWr2UXv$  
acquisition of 100% interest 收购全部股权 :j`4nXm  
acquisition of control 取得控制权 X`A+/{ H  
acquisition of fixed assets 购置固定资产 7;a  
acquisition of shell “买壳” Ae* 6&R4  
acquisition price 收购价 6eQa@[.Q  
act of God 天灾 !l$k6,WJi  
acting partner 执事合伙人 <C_FRpR<f  
active market 买卖活跃的市场；交投畅旺的市场；旺市 q4SEvP}fLx  
active partner 积极参与的合伙人 LaYd7Oyf]  
active trading 交投活跃 p^s:s-"f\  
actual circulation 实际流通 l\
37/Z  
actual cost 实际成本 MxqIB(5k  
actual expenditure 实际开支；实际支出 y9~:[jB  
actual income 实际入息；实际收入；实际收益 @!*I mN
MI  
actual market 现货市场 9vBW CCf
 
actual price 现货价；实际价格 ;!B,P-Z"g  
actual profit 实际利润 bb}Fu/S  
actual quotation 实盘；实际价位；实际报价 xk7VuS*  
actual year basis 按实际年度计算 \;1nEjIA  
actuals 实货 m U=
 3w  
actuarial investigation 精算调查 9h"3u;/,  
actuarial principle 精算原则 "}2I0tM  
actuarial report 精算师报告 U U3o(Yq  
Actuarial Society of Hong Kong 香港精算学会 CQs,G8\/  
actuarial valuation 精算师估值 xHe"c<  
actuary 精算师 C8O<fwNM  
ad referendum agreement 暂定协议；有待覆核的协定 qG3MyK%O\  
ad valorem duty 从价税；按值征税 <l<y R?  
ad valorem duty system 从价税制
C6qGCzlG`  
ad valorem fee 从价费 i)(-Ad_  
ad valorem tariff 从价关税 HfEl TC:3f  
additional allowance 额外免税额 =vsvx{o?  
additional amount for unexpired risk 未过期风险的额外款额 a>&dAo}  
additional assessable profit 补加应评税利润 Zd]ua_)I%[  
additional assessment 补加评税 q}C;~nMD  
additional commitment 额外承担 23X-h#w  
additional commitment vote 额外承担拨款 %zN~%mJ
G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^fP5@T*f  
additional dependent parent allowance 供养父母额外免税额 ir~4\G!  
additional provision 额外拨款 ,4r 4 <  
additional stamp duty 附加印花税 0*]ZC'pm  
additional tax 补加税罚款；补加税款 G_#MXFWt  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 a&Me#H{  
adjudged bankrupt 被裁定破产 H-3*},9  
adjudicated bankrupt 裁定破产人 l)f 2T@bHl  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 bZ}T;!U?I  
adjudication of bankruptcy 裁定破产；宣告破产 w3M F62:  
adjudication of insolvency 裁定无力偿还债务 ~&D5RfK5f  
adjusted actual 经调整的实数；调整后的实数 +&.39q!  
adjusted current assets 经调整的流动资产；调整后的流动资产 2LS91  
adjusted figure 经调整的数字；调整后的数额 G[]h1f!  
adjusted liabilities 经调整的负债；调整后的负债 v)~!HCG  
adjusted loss 经调整的亏损；调整后的亏损 2BO"mc<#$  
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 {a,U{YJ\H  
adjusted profit 经调整的利润；调整后的利润 1aezlDc*  
adjusted surplus 经调整的盈余额；调整后的盈余额 \CBL[X5tr  
adjusted value 经调整的价值；调整后的价值 S<g~VK!Tt  
adjustment 调整；修订；理算〔保险〕 p3qKtMs0!  
adjustment centre 调剂中心 g6@^n$Y  
adjustment lag 调整过程的时间差距；调整时差 *t`=1Ioj  
adjustment mechanism 调整机制 k/i&e~! \  
adjustment of loss 亏损调整 Ej<`HbJ'Q  
adjustment process 调整过程；调整程序 .SDE6nvbW  
adjustment range 调整幅度 MC1&X
'  
administered exchange rate 受管制汇率 >gDKkeLD  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 j2oU1' b  
administration expenses 行政费用 p-h(C'PqF  
administration fee 手续费；行政费 PJAM_K;  
administration in bankruptcy 破产管理 Jm 1n|f  
administration order 遗产管理令 HMw}pp:  
administrator 管理人；遗产管理人 gRwRhA/  
administrator of the estate 遗产管理人 lr=quWDY  
admission of debt 债项承认书 !
Y*O0_  
admission of proof 接纳债权证明 Y8/&1s_  
advance 放贷款项；垫付款项；预支款项；预付款项 u6 4{w,  
advance account 暂支帐目；预付款帐户 2>)::9e4  
advance compensation 预付补偿金 P}vk5o'  
advance from shareholder 股东垫款 Ki(0s  
advance pending reimbursement 预支以待日后付还 IO"q4(&;P4  
advanced economy 先进经济体系 yY!@FGsA  
advancement 预付；预付财产 o4,9jk$  
advances warrant 垫款令 ^2nH6,LPS  
advancing 贷出 %-an\.a.  
adverse balance 逆差 q*}$1 zb  
adverse exchange 逆汇 "5"{~3Gw^  
advertisement addressed to shareholders 在报章刊登的致股东通告 HBZtg  
advice for collection 托收通知书 ?>mpUH  
advice of drawing 提款通知书；汇票通知书 cK75Chsu  
advice of payment 付款通知 SKo*8r   
Advisory Committee [Securities and Futures Commission] 5s<.
qDc  
谘询委员会〔证券及期货事务监察委员会〕 ,#hNHFa'JH  
Advisory Committee on Diversification 经济多元化谘询委员会 )!5"\eys  
affidavit 誓章；遗产申报誓章 HG3iK  
affidavit of no receipt 述明无收款的誓章 #6
6u<FaG  
affiliate 联号；联营公司；附属公司 nMOXy\&mI  
affiliated company 附属公司；联号；联营公司 G#3$sz  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1%7zCM0s  
affordability 负担能力 ODKS6E1{  
African Development Bank [AfDB] 非洲开发银行 :JK+V2B$H  
after-acquired property 事后取得的财产
=-!B4G$  
after-hours dealing 市后交易 !*}E  
after-tax profit 税后盈利；税后利润；税后溢利 mzcxq:uZ5  
agency agreement 代理协议 nX<yB9bXDg  
agency expenses 代理机构的开支 {?X9juc/#  
agency fee 代理费 FLQ^J3A,I  
Agency Law 《代理法》 _r`(P#Hy  
agent 代理人；承销人 NZ-57Ji  
agent of company 公司代理人 } A}Vd:#  
agent's fee 代理人费；经纪费 
iThf\  
aggregate 总计；总数；总体数字 |9mGX9q  
aggregate amount 总款额；总额 C^!~WFy  
aggregate assets and liabilities 总体资产与负债 v>5TTL~
?  
aggregate at constant price 按固定价格计算的总体数字 ~zFwSF  
aggregate demand 总需求 7
2dd%  
aggregate gross position 总持仓量 rGzGbI=  
aggregate limit 总限额 
MpJ]1  
aggregate of salaries tax 合计薪俸税 5o
R)  
aggregate performance 总体表现；总体业绩 C <H$}f  
aggregate supply 总体供应 :!fU+2$`^(  
aggregate surplus 总盈余 tY60~@YO&  
aggregate total 整体总额 aL/7
xa  
aggregate value 总值；合计价值 6G:7r [  
aggregated basis 合计基准 l?KP/0`  
aggregated net chargeable income 合计应课税入息实额 $Q`\-  
aggregation 合并计算；合计；总和 X + B=?|M  
aggregation of incomes of husband and wife 夫妇入息合并计算 \n-.gG  
aggregation of property 财产的总和 W1[C/dDc  
agio 差价；贴水 }K
V)F,`  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 `LJ.NY pP  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !~]'&9  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 _J0(GuG=~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^NrC8,p  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 F "-GhjK  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]gVW&3ZW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 i7`/"5I  
agreement for a settlement 授产协议 Yz>8 Nn'_  
agreement for assignment 转让协议 ZU5;w  
agreement for sale 售卖协议；买卖协议 8[IR;gZf  
agreement for sale and purchase 买卖协议 <4*)J9V^s=  
agreement for the payment of interest 支付利息协议 )NlxW5  
agreement for the repayment of money 还款协议 WU6F-{M"?  
agreement of reinsurance 再保险协议 PBAQ KQ  
Agricultural Bank of China 中国农业银行 'L2[^iF9  
air passenger departure tax 飞机乘客离境税 Jy0(g T  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |qb-iXW=  
airport tax 机场税 &IFXU2t}  
alcohol duty 酒精税 ":L d}~>  
alienation 让与；让渡；转让 Ar`U/ %Cu  
alimony 生活费；赡养费 BsYJIKfW  
All Ordinaries Index [AOI] 所有普通股指数 Rc~63![O.  
all risks 全险；综合险 ,772$
7x  
All Sales Record for Stock Market 《股票市场成交报告》 "=UhTE  
Allied Capital Resources Limited 新联财务有限公司 |w.5*]?H  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +\Je B/F  
allocation letter 拨款信件 _x<7^^VT  
allocation of fund 分配款项；预留款项 0fx.n  
allocation of profit 利润分配；溢利分配 !8o;~PPVl  
allocation warrant 拨款令 1P/4,D@  
allotment 分配；配股 IKnXtydeI}  
allotment notice 股份配售通知；配股通知 qhNYQ/uS  
allotment of shares 股份分配 /z4n?&tM  
allowable 可获宽免；免税的 3EyVoS6D  
allowable business loss 可扣除的营业亏损 m"vWu0
/#  
allowable expenses 可扣税的支出 uD4$<rSHb  
allowance 免税额；津贴；备抵；准备金 :
BUr8%l  
allowance for debts 债项的免税额 ExSy/^4f  
allowance for depreciation by wear and tear 耗损折旧免税额 _@s
SVh$+  
allowance for funeral expenses 殡殓费的免税额 27UnH: =  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %kiPE<<x  
allowance for repairs and outgoings 修葺及支出方面的免税额 7/FF}d  
allowance to debtor 给债务人的津贴 :qvaI,  
alteration of capital 资本更改 8o,"G}Hjk  
alternate trustee 候补受托人 zl$z>z)  
amalgamation 合并 0y=lf+xA*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SoB6F9  
ambit of charges 征税范围；收费范围 34qfP{9!N  
amended valuation 经修订的估值 x-SYfvYY  
American Commodities Exchange 美国商品交易所 Xl/2-'4  
American Express Bank Limited 美国运通银行 19i[DR  
American Stock Exchange 美国证券交易所 %F]:nk`  
amortization 摊销 g#[,4o;  
amount due from banks 存放银行同业的款项 0vcFX)]yW  
amount due from banks abroad 存放海外银行同业的款项 ^j7]> I  
amount due from holding companies 控股公司欠款 "=*  
amount due from local banks 存放本港银行同业的款项 nPjN\Es6  
amount due to banks 银行同业的存款 <nF1f(ky  
amount due to banks abroad 海外银行同业的存款 d0-T\\U  
amount due to holding companies 控股公司存款 9TV1[+JWe  
amount due to local banks 本港银行同业的存款 d'b q#r  
amount due to outport banks 外埠银行同业的存款 %~qY\>  
amount for note issue 发行纸币的款额 JPkI+0  
amount of bond 担保契据的款额 EV N:3  
amount of consideration 代价款额 ;V4f6[<]'z  
amount of contribution 供款数额 3NgyF[c  
amount of indebtedness 负债款额 ~tqDh(  
amount of principal of the loan 贷款本金额 'h;x>r  
amount of rates chargeable 应征差饷数额 o*s3"Ib  
amount of share capital 股本额 qr?RU .W  
amount of sums assured 承保款额 Dqm;twd>  
amount of variation 变动幅度 >Q|S#(c  
amount of vote 拨款数额 =%9j8wHX  
amount payable 应付款额 ]D|Hq4ug  
amount receivable 应收款额 N"2P]Zr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3 ~\S]  
analysis 分析 `6y\.6j  
ancillary risk 附属风险 (?~*.g!  
annual account 周年帐目；周年帐目报表；年度决算；年结 [2nP
r^  
annual accounting date 年结日期 A]OVmw  
annual allowance 每年免税额；年积金；年度津贴；年津 *@[+C~U  
annual balance 年度余额 6q~*\K
Rk
 
annual disposable income 每年可动用收入 /w:~!3Aj0+  
annual estimates 周年预算 SgY\h{{sP  
annual fee 年费 q@Sj$  
annual general meeting 周年大会 yx/.4DW1Ua  
annual growth rate 年增率；每年增长率 2R`}}4<Z  
annual long-term supplement 长期个案每年补助金 -P=Hp/ELi  
annual pensionable emolument 可供计算退休金的年薪 9E]7Etfw  
annual report 年报 _u8d`7$*%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "9!CsloWhz  
annual return 周年报表；周年申报表；每年报税表格 Z+C&?K  
Annual Return Rules 《周年报表规则》 %ysfFE  
annual review of consumer prices 每年消费物价回顾 A@JZK+WB}  
annual roll-forward basis 逐年延展方式 U,GY']J  
annual salary 年薪 TAZ+2S##7  
annual statement 年度报表；年度决算表 Dhp|%_>  
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 kB;!EuL  
annuitant 年金受益人 of?0 y-LT%  
annuity 年金 FY<77i  
annuity contract 年金合约 $Z4IPs  
annuity on human life 人寿年金 W&Kjh|[1QZ  
antecedent debt 先前的债项 d]QCk&XU  
ante-dated cheque 倒填日期支票 w"BMJ+  
anticipated expenditure 预期开支 @3I/57u<  
anticipated net profit 预期纯利 \k*h& :$  
anticipated revenue 预期收入 lcEin*Oc  
anti-inflation measure 反通货膨胀措施 IT\ x0b cv  
anti-inflationary stance 反通货膨胀立场 O_y?53X  
apparent deficit 表面赤字 w1 tg7^(@  
apparent financial solvency 表面偿债能力 Q)}z$h55  
apparent partner 表面合伙人 5tl uS  
application for personal assessment 个人入息课税申请书 N!^5<2z@eT  
application of fund 资金应用 kS$m$ D  
application to release as liquidator and to destruct the books of accounts and documents a1# 'uS9W  
申请免除清盘人职务及毁灭帐簿与文件  iU a `<  
appointed actuary 委任精算师 Ems0"e  
appointed auditor 委任核数师；委任审计师 kK$*,]iCp  
appointed trustee 委任的受托人 y,=TB#  
appointer 委任人 *p7_rY  
apportioned pro rata 按比例分摊 O,?aVgY  
apportionment 分配；分摊 -WK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JM Ikr9/$  
apportionment formula 分摊方程式 S*?x|&a  
apportionment of estate duty 遗产税的分摊 + +G%~)S:  
appraisal 估价；评估 /a:L"7z  
appreciable growth 可观增长 XpibI3:<  
appreciable impact 显着影响 xzTF| Z\  
appreciable increase 可观增长 Z^yhSbE{5  
appreciation 增值；升值 .?p\=C@C+  
appreciation against other currencies 相对其他货币升值 };@J)}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IRl(H_.  
appreciation tax 增值税 -[.A6W  
appropriation 拨款；拨用；拨付 \t@4)+s/)  
appropriation account 拨款帐目 #[ch?K  
Appropriation Bill 拨款法案 7.tEi}O&_g  
appropriation-in-aid system 补助拨款办法 gVI2{\a  
approved assets 核准资产 :_"%o=  
approved basket stock 认可一篮子证券 yaKw/vV  
approved budget 核准预算 }?XNA.Wz  
approved charitable donation 认可慈善捐款 n0CS=  
approved charitable institution 认可慈善机构 r&c31k]E  
approved currency 核准货币；认可货币 .q9wyVi7GI  
approved estimates 核准预算 ~Y'j8W  
approved estimates of expenditure 核准开支预算 >PMLjXK  
approved overseas insurer 核准海外保险人 5WG:m'$$  
approved overseas trust company 核准海外信托公司 9V( esveq  
approved pooled investment fund 核准汇集投资基金 F5FzT^  
approved provident fund scheme 认可公积金计划 YUsMq3^&  
approved provision 核准拨款 uV+.(sjH  
approved redeemable share 核准可赎回股份 %t<ba[9F  
approved regional stock 认可地区性证券 UV8K$n<  
approved retirement scheme 认可退休金计划 ZMI vzQYI  
approved subordinated loan 核准附属贷款 N"rZK/@}  
arbitrage 套戥；套汇；套利 %H'*7u2  
arbitrageur 套戥者；套汇者 Q XV8][  
arbitrary amount 临时款项 _4#&!b6  
arrangement 措施；安排；协定 y<A%&  
arrears 欠款 KHJk}]K  
arrears of pay 欠付薪酬 3Y+ bIz!  
arrears of revenue 逾期未收税款；逾期未收的帐项 I`8jJpGA  
articles of association 组织章程；组织细则；组织章程细则 <{UjO  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p$*;>YKO  
ascertainment of profit 确定利润 zaoC  
"Asia Clear" “亚洲结算系统” Wx-vWWx*Q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 eGh7,wngH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 d65t"U  
Asian Development Fund [ADF] 亚洲发展基金 hpOUz%  
Asian dollar bond 亚洲美元债券 7JHS8C<]  
Asian dollar market 亚洲美元市场 Kk_h&by?  
Asian dollar rate 亚洲美元利率 }MV=I$S2U  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ar VNynQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8}(ul  
asked price 沽盘；喊价；索价；卖方报价 sCE2 F_xjL  
assessable income 应评税入息 ;5
wr5H3  
assessable loss 应评税亏损 h1 (MvEt  
assessable profit 应评税利润 #-Ad0/  
assessable value 应评税值 [Y=X^"PF  
assessed profit 估定利润 ,,KGcDBj  
assessed value 经评估价值 -S,xR5  
assessment 评税；评定；估价；评税单 !@vM@Z"  
assessment number 评税编号；估价编号 K:g:GEDgf  
assessment of additional tax 补加税评税 lTn~VsoRZ  
assessment of performance 业绩评估；实绩评价 ~ok i s  
Assessor 评税主任 O9t
gS@*Tv  
asset price bubbles 资产价格泡沫 bxA1fA;  
asset-backed securities 具资产保证的证券 @Xb>GPVe#L  
assets accretion 资产增值 q=40l  
assets and liabilities 资产与负债 1-bQ ( -  
assets betterment statement 资产递增表；资产改进表 n%YG)5;  
assets lending 实物放款；有抵押贷款 1_z6O!rx  
assets of the company passing on the death 死者去世时转移的公司资产 ;c;n.o.)/#  
assets pledged as security for liabilities 用作负债抵押的资产 5};$>47m  
assets portfolio 资产投资组合 .A2u7*h&  
assets price 资产价格 \<R.F  
assets quality 资产质素 _cW6H B^j  
assets realization 资产变现 t[-0/-4  
assets refinancing arrangement 资产再集资安排 HAr_z@#E  
assets securitization 资产证券化 x6c#[:R&  
assets situated outside Hong Kong 在香港以外地方的资产 <7%4=  
assets stripping 削减资产；拆卖资产 b-XC\  
assets value 资产值 wuQ>|\Zs  
assignee 承让人 :&oUI&(o  
assignment 转让；转让书；转让契 Lv{xwHnE  
assignment of interest 权益转让 /NDuAjp[@  
assignment of letters patent and trade mark 专利证书及商标转让 [Ifhh2  
assignment of property 物业转让；物业转让书 8xEOR!\!`k  
assignment right 转让权 ;y{VdT  
assignor 转让人 :9Vd=M6,  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +e6c4Tw/  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;dh8|ujh  
associate member 附属会员 \O7Vo<B&D  
associated body corporate 相联法人团体 "<J%@  
associated company 相联公司；联属公司 0u"/7OU  
associated corporation 相联法团 VI(;8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]O;Hlty(g  
公认会计师公会〔英国〕 .V\M/q\Tv  
Association of Futures Exchange Brokers 香港期货经纪协会 !dW77kLTg  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Hw"UJP  
association of underwriters 承保人组织 H~P"uYKIZ  
assumption of control 接管 pM i w9}  
assurance 担保；保险；转易；转易书 F}lgy;=h  
assurance of interest 权益的转易 E(&GZ QE  
at 19XX price 按一九ＸＸ年价格计算 G2,r%|7ta  
at a discount 按赔价计算；按贴水价格计算；打折扣 Ph&fOj=pFb  
at a premium 按溢价计算；按升水价格计算 Sp]i~#q_'  
at call 通知付款；按通知 C;jV{sb9c  
at constant market price 按固定市价计算 Q#i^<WUpg  
at constant price 按固定价格计算 _x.D< n=X  
at cost 按成本计算 g}-Ch#  
at current market price 按当时市价计算；按现时市价计算 P"g Y|}|  
at current price 按当时价格计算；按现时价格计算 CY4_=  
at factor cost 按要素成本计算；按生产要素成本计算 &z\]A,=Tc  
at money-of-the-day price 按付款当日价格计算 ;|hEXd?b  
at or better 按指定或较佳价位〔买卖指令〕 B!(t<W8cu  
at par 按面值计算；平价 ffQ%GV_  
at sight 见票即付 BU="BB/[  
at the close 按收市盘  yq?_#r  
at the opening 按开市盘 .2b) rKo~  
attestation 见证；见证条款 GD$jP?  
at-the-money option 平价期权 28j=q-9Z  
attorney 受权人；受托代表人 (&6C,O~n^.  
attornment 新拥有人承认书 /I'n]  
attributable profit 可归属利润 ?]=fC{Rh  
attributable share value 可归属股份价值 lK? Z38  
Auckland Stock Exchange 奥克兰证券交易所 Qn7l-:`?  
auction 拍卖 1x07ua@(v  
auctioneer 拍卖商 &E{5k{Y  
audit 审计；核数 l}DCK  
Audit Commission 审计署 Ohm
>^N;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >q&Q4E0  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
(Jw
[}&+  
audit review 帐目审查 ZHshg`I`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Te8BFcJG  
audited account 审计帐目；经审计的帐目 id-VoHdK  
audited annual account 经审计的周年帐目 Hr$oT=x[  
audited balance sheet 经审计的资产负债表 LaZF=<w(  
auditor 核数师；核数主任；审计师 k:4?3zJI  
auditor's certificate 核数师证明书；审计师证明书 bmAgB}Ior  
auditor's report 核数师报告；审计师报告 ;!@\|E  
Aussie bond 澳元债券 t#y  
austerity budget 紧缩预算 xX'Uq_Jv  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ndm19M8Y|  
Australia All Ordinaries Index 澳洲所有普通股票指数 I_yIVw;  
Australian Dollar [AUD] 澳元 |<.b:e\4  
Australian Options Market 澳大利亚期权市场 {/BEO=8q2  
Australian Securities Commission 澳洲证券事务监察委员会 dv0TJ 0%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0;)6ZU  
Australian Stock Exchange 澳大利亚证券交易所 |zu>G9m  
Austrian Schilling [ATS] 奥地利先令 K)qbd~<\  
authentication 认证；鉴证 v.1= TBh  
authority to purchase 委托购买证；委购书 (oxe\Qk  
authorization 认可；核准；授权；授权书 'D-#,X C  
authorization by direction 指示授权 &F}1\6{fL  
authorization by instruction 指令授权 6QRfju'  
authorization by warrant 令状授权 =3=KoH/'  
authorization of unit trust 单位信托的认可 zJMKgw,i*  
authorized agent 指定代理人 l\^q7cXG  
authorized capital 法定资本 'KGY;8<x]  
authorized clerk 出市员 &,Q{l$`X  
authorized dealer 认可交易商 fBH&AO$Q  
authorized financial institution 认可财务机构 skcMGEB  
authorized fund 认可基金 x 0  
authorized fund house 获授权的基金公司；认可基金公司 bIm$7a`T  
authorized institution 认可机构  ZW2#'$b  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 K74oRKv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 GtO5,d_  
authorized insurer 获授权保险人；获认可承保人 yj$S?B Ee  
authorized investment 特准投资项目 p _e-u-  
authorized person 获授权人 U!a"r8u|8q  
authorized representative 获授权代表 `OQ&u  
authorized share capital 法定股本 +&\TdvNI4  
automated quotation system 自动报价系统 l@*/1O)v  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] J'O`3!Oy/
 
自动交易系统〔香港期货交易所有限公司〕 [6S"iNiyKT  
automatic adjustment mechanism 自动调整机制 =] 5;=>(  
automatic adjustment system 自动调整系统 <nsl`C~6g0  
Automatic Clearing House 自动票据交换所 p8"(z@T  
automatic exchange rates accumulation system 自动化汇率累集系统 "|DR"rr'j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 eq/5$b(  
automatic teller machine [ATM] 自动柜员机 [Pp#l*  
autopay 自动转帐 !E_uQ?/w]Z  
available assets 可用资产  ioi  
available fiscal reserve 现存财政储备 oz5o=gt7  
available profit 可用利润 LO61J_J<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 YLd 5  
average 平均；平均数；海损 d L%
E0o  
average basic salary 平均基本薪金 i`]M2Q   
average consumer expenditure 平均消费开支；一般消费开支 \ b9,>  
average cost 平均成本 na']{a1K  
average cost of land production 增辟土地平均成本 ;(0:6P8I  
average daily turnover 平均每日成交额 `A <
yDy  
average daily wage rate 平均每日工资率 UxicqkX  
average expenditure pattern 平均开支模式 *gz{:}NX  
average growth rate 平均增长率 #
>'1oC{  
average net fixed assets 固定资产平均净值 H[N&Wiq/|  
average of relatives 相对价格平均数 ^z&xy4
1#B  
average price 平均价格 iL 4SL}P  
average propensity to consume 平均消费倾向；一般消费倾向 'v|2}T*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $fKwJFr  
average rate 平均率 L)nVNY@Mc  
average revenue 平均收入；平均收益  (+]k{  
average stock 平均库存；平均存货 h.=B!wKK  
average yearly rent 平均年租 uWnS<O  
avoidance of double taxation 避免双重课税 ['km'5uZ^  
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 $g$`fR)  
Gm2rjpZeq  
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