一些有用的会计术语(也不知道发的地方对不对)A

A: n[f<]4<  
A share Ａ股；甲类股份 Cg]Iz<<bE  
abatement of tax 减税；减扣免税额 MJ%gF=$X  
ABN AMRO Bank N.V. 荷兰银行 _v\L'`bif  
above-the-line expenditure 线上项目支出；经常预算支出 /4xp?Lo:  
above-the-line receipt 线上项目收入；经常预算收入 9)~Ha iVB  
ABSA Asia Limited 南非联合亚洲有限公司 xRiWg/Z~  
absolute change 绝对数值变更 OS{j5o  
absolute expenditure 实际开支 BIK^<_?+ZU  
absolute guideline figure 绝对准则数字 p$+.]  
absolute interest 绝对权益 wJ}
9(>id*  
absolute order of discharge 绝对破产解除令 -ge :y2R_w  
absolute profit margin 绝对利润幅度 L2WH-
XP=  
absolute value 实值；绝对值 jn:9Cr,o;g  
absolutely vested interest 绝对既得权益 %Jb/HWC[  
absorbed cost 已吸收成本；已分摊成本 }$wWX}@  
absorption 吸收；分摊；合并 wU $j/~L  
absorption rate 吸收率；摊配率；分摊率 QKAt%"1&  
ACB Finance Limited 亚洲商业财务有限公司 +#wh`9[wBt  
acceptable form of reciprocity 合理的互惠条件 Up*.z\|'y  
acceptable rate 适当利率；适当汇率 gQ8FjL6?  
acceptance agreement 承兑协议 @Tq
qF:c7  
acceptance for honour 参加承兑 {wS)M  
acceptor 承兑人；接受人；受票人 0DQ\akh  
acceptor for honour 参加承兑人 0^G5 zQlj  
accident insurance 意外保险 fEgwQ-]  
Accident Insurance Association of Hong Kong 香港意外保险公会 !o{>[  
accident insurance scheme 意外保险计划 s<hl>vY_'  
accident year basis 意外年度基准 ^:Hx.  
accommodation 通融；贷款 *$6dNx  
accommodation bill 通融票据；空头票据 &40# _>W7  
accommodation party 汇票代发人 rd\:.  
account balance 帐户余额；帐户结余 .kT}E5  
account book 帐簿 LagHzCB  
account collected in advance 预收款项 `(Eiu$h6V-  
account current book 往来帐簿 #l<un<  
account of after-acquired property 事后取得的财产报告 p@Va`:RDW  
account of defaulter 拖欠帐目 fvH4<c5x  
account payable 应付帐款 %7vjYvo>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %c`P`~sp  
account receivable 应收帐款 M&q3xo"w  
account receivable report 应收帐款报表 Rg,]du u?  
account statement 结单；帐单；会计财务报表 w /l\p3n  
account title 帐户名称；会计科目 R{R'byre  
accountant's report 会计师报告 1Bl;.8he.)  
Accountant's Report Rules 会计师报告规则 Fr{}~fRW<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 |9&bkojo  
Accounting Arrangements 《会计安排》 J}M_Ka  
accounting basis 会计基础 OMM5p=2Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 :rcohzfa  
Accounting Circular 《会计通告》 L?:fyN
A3[  
accounting class 会计类别 [)S7`K;  
accounting date 记帐日期；会计结算日期 8+=-!":]  
accounting for money 款项核算 >x0)  
Accounting Officer 会计主任 K'tck
J#%  
accounting period 会计报告期；会计期 qbZY[Q+F  
accounting policy 会计政策；会计方针 9s9_a4t5  
accounting practice 会计惯例 M>m+VsJV  
accounting principle 会计准则 g6V>_|  
accounting record 会计记录 Ao}J  
accounting report 会计报告 5U[bn=n  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +@5@`"Jry  
Accounting Society of China 中国会计学会 ~V`F5B  
accounting statement 会计报表 'qt+.vd  
accounting system 会计制度；会计系统 +[C><uP  
accounting transaction 会计事项；帐务交易 "eOFp\vPr  
accounting treatment 会计处理 S)L(~N1  
accounting year 会计年度 hxX-iQya  
accretion 增值；添加 23_\UTM}1  
accrual 应计项目；应累算数目 }g]O_fN7
~  
accrual basis 应计制；权责发生制 l+n0=^ Z  
accrual basis accounting 应计制会计；权责发生制会计 r{1xjAT  
accrue 应累算；应计 Ph Ep3o&"  
accrued benefit 应累算利益 2J0N]`|)  
accrued charges 应计费用 UL<*z!y  
accrued cumulative preference share dividend 应累算的累积优先股股息 9u%S<F"  
accrued expenses 应累算费用 zmdu\:_X9  
accrued interest payable 应付利息；应计未付利息 Z7:TPY$b  
accrued interest receivable 应收利息；应计未收利息 *\4u:1Cu  
accrued right 累算权益 UP?]5x>  
accruing profit 应累算的利润 j 5{"j  
accumulated fiscal reserve 累积财政储备 3g''j7  
accumulated profit 累积利润；滚存溢利 9d8bh4[  
accumulated reserve 累积储备 F?EAIL  
accumulation of surplus income 累积收益盈余 AC& }8w[>u  
acquired assets 既得资产 }_GI%+t  
acquisition 收购；购置；取得 KH_~DZU*5  
acquisition cost 购置成本 25m6/Y  
acquisition expenses 购置费用 T 7EkRcb  
acquisition of 100% interest 收购全部股权 SRfnT?u6  
acquisition of control 取得控制权 |',$5!:0O  
acquisition of fixed assets 购置固定资产 8<X,6  
acquisition of shell “买壳” L-V+`![{  
acquisition price 收购价 u?-X07_  
act of God 天灾 IN#
Z(FMVC  
acting partner 执事合伙人 cZd{K[fuK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^9wQl!e ob  
active partner 积极参与的合伙人 N 
sNk  
active trading 交投活跃 /_g-w93   
actual circulation 实际流通 `zmjiC  
actual cost 实际成本 Q xg)Wb#  
actual expenditure 实际开支；实际支出 @Fs2J_v  
actual income 实际入息；实际收入；实际收益 8IrA{UU  
actual market 现货市场 s+RSAyU  
actual price 现货价；实际价格  p;k7\7  
actual profit 实际利润 [l%6wIP&{  
actual quotation 实盘；实际价位；实际报价 KMo]J1o  
actual year basis 按实际年度计算 F
9\T<  
actuals 实货 )*tV  
actuarial investigation 精算调查 PW)Gd +y  
actuarial principle 精算原则 CpG]g>]L&[  
actuarial report 精算师报告 G$T#ql  
Actuarial Society of Hong Kong 香港精算学会 ICxj$b  
actuarial valuation 精算师估值 x.ZW%P1  
actuary 精算师 [8OQ5}do/  
ad referendum agreement 暂定协议；有待覆核的协定 `eXTVi|0"~  
ad valorem duty 从价税；按值征税 `of`uB  
ad valorem duty system 从价税制 G:k]tZ*`  
ad valorem fee 从价费 [(65^Zl`  
ad valorem tariff 从价关税 $-Wn|w+h<a  
additional allowance 额外免税额 9S8>"w^R  
additional amount for unexpired risk 未过期风险的额外款额 x;; =+)Gg  
additional assessable profit 补加应评税利润 ?^l{t4  
additional assessment 补加评税 Yfotq9.=+  
additional commitment 额外承担 L2GUrf  
additional commitment vote 额外承担拨款 LLlt9(^d  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -o`Eka!ELz  
additional dependent parent allowance 供养父母额外免税额 FWu[{X;  
additional provision 额外拨款 aUVJ\;V  
additional stamp duty 附加印花税 :1/K$A)^{  
additional tax 补加税罚款；补加税款 GiH<6<=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 MfJ8+3@K  
adjudged bankrupt 被裁定破产 &R7N^*He  
adjudicated bankrupt 裁定破产人 Q3OGU}F  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8:QnxrODP  
adjudication of bankruptcy 裁定破产；宣告破产 C % d  
adjudication of insolvency 裁定无力偿还债务 Q+ tUxa+  
adjusted actual 经调整的实数；调整后的实数 F[HMX4  
adjusted current assets 经调整的流动资产；调整后的流动资产 I0v$3BQ4  
adjusted figure 经调整的数字；调整后的数额 o fw0_)!Q  
adjusted liabilities 经调整的负债；调整后的负债 N~/D| ?P~2  
adjusted loss 经调整的亏损；调整后的亏损 WhY8#B'?  
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 g~#HiBgWq[  
adjusted profit 经调整的利润；调整后的利润 "B9aJo  
adjusted surplus 经调整的盈余额；调整后的盈余额 p(J,fus  
adjusted value 经调整的价值；调整后的价值 sb^%eUU])  
adjustment 调整；修订；理算〔保险〕 D;RZE  
adjustment centre 调剂中心 @2HNYW)  
adjustment lag 调整过程的时间差距；调整时差 /-_<RQ  
adjustment mechanism 调整机制 KTzkJx  
adjustment of loss 亏损调整 Ny oRp  
adjustment process 调整过程；调整程序 =^L?Sgg  
adjustment range 调整幅度 pl.D h  
administered exchange rate 受管制汇率 g*uo2-MN&e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 /ZcqKC  
administration expenses 行政费用 (w+d
B8)X  
administration fee 手续费；行政费 6gSo>F4=  
administration in bankruptcy 破产管理 K;fRDE){  
administration order 遗产管理令 V< ]l=JOd  
administrator 管理人；遗产管理人 #^Io9dAh  
administrator of the estate 遗产管理人 ={GYJ.*Ah  
admission of debt 债项承认书 iCK p"(kf  
admission of proof 接纳债权证明 4PVkKP'/   
advance 放贷款项；垫付款项；预支款项；预付款项  ,m^@S  
advance account 暂支帐目；预付款帐户 Cc7YjsRW
 
advance compensation 预付补偿金 `z?6.+C  
advance from shareholder 股东垫款 fQtV-\Bc  
advance pending reimbursement 预支以待日后付还 5*#!w1X  
advanced economy 先进经济体系 >gqd y*Bg  
advancement 预付；预付财产 7j <:hF~  
advances warrant 垫款令 6,D)o/_  
advancing 贷出 4jyDM68i  
adverse balance 逆差 O_n) 2t(c?  
adverse exchange 逆汇 T9,T'y>BD  
advertisement addressed to shareholders 在报章刊登的致股东通告 w&F/P]1  
advice for collection 托收通知书 P<1ZpL  
advice of drawing 提款通知书；汇票通知书 VXpbmg!{S  
advice of payment 付款通知 w N-np3k  
Advisory Committee [Securities and Futures Commission] ND3(oes+;K  
谘询委员会〔证券及期货事务监察委员会〕 GG KD8'j]  
Advisory Committee on Diversification 经济多元化谘询委员会 D02_ Jrg  
affidavit 誓章；遗产申报誓章 ;is*[r\|1  
affidavit of no receipt 述明无收款的誓章 +}u{{  
affiliate 联号；联营公司；附属公司 G31??L:<  
affiliated company 附属公司；联号；联营公司 :())%Xu3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jw^Pt~@
  
affordability 负担能力 z g'1T2t  
African Development Bank [AfDB] 非洲开发银行 xq.HR_\  
after-acquired property 事后取得的财产 cc"L> XoK  
after-hours dealing 市后交易 6jGPmOM/  
after-tax profit 税后盈利；税后利润；税后溢利 3*DwXH+  
agency agreement 代理协议 QnWM<6xK"  
agency expenses 代理机构的开支 cjd Z.jR2  
agency fee 代理费 ns{BU->f  
Agency Law 《代理法》 pX nY=  
agent 代理人；承销人 [ NSsT>C  
agent of company 公司代理人 $h({x~Oj
9  
agent's fee 代理人费；经纪费 gx*rxid  
aggregate 总计；总数；总体数字 k>N >_{\  
aggregate amount 总款额；总额 E903T''s  
aggregate assets and liabilities 总体资产与负债 cvf@B_iN9  
aggregate at constant price 按固定价格计算的总体数字 P[.BK  
aggregate demand 总需求 jf_0I
E  
aggregate gross position 总持仓量 _-vf<QO]  
aggregate limit 总限额 }Z|uLXaz  
aggregate of salaries tax 合计薪俸税 yWs_Z6b  
aggregate performance 总体表现；总体业绩 YEEgDw]BQ  
aggregate supply 总体供应 ~BNLzt3%O  
aggregate surplus 总盈余 V ifQ@  
aggregate total 整体总额 BZXP%{njS  
aggregate value 总值；合计价值 .Q,IOCHk  
aggregated basis 合计基准 S<
hj6A  
aggregated net chargeable income 合计应课税入息实额 Zl0Kv*S  
aggregation 合并计算；合计；总和 L=. 4x=%%  
aggregation of incomes of husband and wife 夫妇入息合并计算 5 W<\J  
aggregation of property 财产的总和 j4au Zl]NF  
agio 差价；贴水 {|}tp<:2  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _L6WbRu|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Wp0e?bK_  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 T:$zNX<f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment KP
GX/l  
《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》 k~(j    
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -X
VC,.Ly  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T;eA<,H  
agreement for a settlement 授产协议 He)<S?X-6  
agreement for assignment 转让协议 X7I"WC1ncz  
agreement for sale 售卖协议；买卖协议 9.KOrg5}L  
agreement for sale and purchase 买卖协议 p< fKj  
agreement for the payment of interest 支付利息协议 p0KkPE">p4  
agreement for the repayment of money 还款协议 $c-h'o  
agreement of reinsurance 再保险协议 $B6"fYiDk  
Agricultural Bank of China 中国农业银行 00') Ol&  
air passenger departure tax 飞机乘客离境税 05(lh<C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rz]0i@ehv'  
airport tax 机场税 f`5e0;zm  
alcohol duty 酒精税 AsRS7V  
alienation 让与；让渡；转让 `U4R% qhWA  
alimony 生活费；赡养费 KzRw)P  
All Ordinaries Index [AOI] 所有普通股指数 `.z;.&x  
all risks 全险；综合险 ,3G8
afo  
All Sales Record for Stock Market 《股票市场成交报告》 G?LPj*=$?  
Allied Capital Resources Limited 新联财务有限公司 DWB.dP *8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >EFjyhVE  
allocation letter 拨款信件 DiK@>$v  
allocation of fund 分配款项；预留款项 Z!TLWX"  
allocation of profit 利润分配；溢利分配 q$EicH}k8  
allocation warrant 拨款令 `}1IQ.3  
allotment 分配；配股 (F$V m  
allotment notice 股份配售通知；配股通知 zcGeXX}V?  
allotment of shares 股份分配 .+<Ul]e/  
allowable 可获宽免；免税的 ;d1\2H  
allowable business loss 可扣除的营业亏损 7|6uY  
allowable expenses 可扣税的支出 p=U*4[9k  
allowance 免税额；津贴；备抵；准备金 8LP L4l  
allowance for debts 债项的免税额 Kk2PWJ7  
allowance for depreciation by wear and tear 耗损折旧免税额 R07K
ure  
allowance for funeral expenses 殡殓费的免税额 +tL]qOBP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,K Ebnk|i  
allowance for repairs and outgoings 修葺及支出方面的免税额 .jRp.U  
allowance to debtor 给债务人的津贴 SxLu<  
alteration of capital 资本更改 SI=vA\e  
alternate trustee 候补受托人 -W(O~AK  
amalgamation 合并 'rJkxU{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z'K&LH  
ambit of charges 征税范围；收费范围 'qS&7 W(  
amended valuation 经修订的估值 1u&}Lq(  
American Commodities Exchange 美国商品交易所 *.wX9g9\  
American Express Bank Limited 美国运通银行 T]d9tX-  
American Stock Exchange 美国证券交易所 &wsxH4  
amortization 摊销 OD!b*Iy|  
amount due from banks 存放银行同业的款项 ^9zL[R  
amount due from banks abroad 存放海外银行同业的款项 6q ._8%  
amount due from holding companies 控股公司欠款 ^ZX71-  
amount due from local banks 存放本港银行同业的款项 yTWP1  
amount due to banks 银行同业的存款 1.YDIB||  
amount due to banks abroad 海外银行同业的存款 RiC1lCE  
amount due to holding companies 控股公司存款 +^n [B  
amount due to local banks 本港银行同业的存款 {)]5o| Hx  
amount due to outport banks 外埠银行同业的存款 tW;1  
amount for note issue 发行纸币的款额 k3::5&  
amount of bond 担保契据的款额 VSa\X~  
amount of consideration 代价款额 :@zz5MB5@  
amount of contribution 供款数额 A{mv[x-XN  
amount of indebtedness 负债款额 '`Eb].s*  
amount of principal of the loan 贷款本金额 %EA|2O.D  
amount of rates chargeable 应征差饷数额 >[;+QVr;  
amount of share capital 股本额 ca/AScL  
amount of sums assured 承保款额 LYb@0O<w  
amount of variation 变动幅度 25%[nkO4  
amount of vote 拨款数额 n}(/>?/  
amount payable 应付款额 .$5QM&  
amount receivable 应收款额 Zq7Y('=`t@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b6sj/V8  
analysis 分析 >ENZ['F  
ancillary risk 附属风险 {/SUfXq  
annual account 周年帐目；周年帐目报表；年度决算；年结 - Te+{  
annual accounting date 年结日期 @&(0]kZ6  
annual allowance 每年免税额；年积金；年度津贴；年津 bK:mt`  
annual balance 年度余额 ?5(Cwy ?  
annual disposable income 每年可动用收入 OKs1irt5  
annual estimates 周年预算 YCr:nYm<f  
annual fee 年费 CN4Q++{  
annual general meeting 周年大会 IzPnbnS}  
annual growth rate 年增率；每年增长率 aMdWT4  
annual long-term supplement 长期个案每年补助金 53efF bo  
annual pensionable emolument 可供计算退休金的年薪
wp7<0PP  
annual report 年报 8
D3|}z?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 yf7p,_E/  
annual return 周年报表；周年申报表；每年报税表格 ,@1rP55  
Annual Return Rules 《周年报表规则》 qzD<_ynA  
annual review of consumer prices 每年消费物价回顾 \ vf&Ldk  
annual roll-forward basis 逐年延展方式 ~n9x ,  
annual salary 年薪 @I_
!q*  
annual statement 年度报表；年度决算表 jpijnz{M  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 LsB|}
_j7  
annuitant 年金受益人 oPP`)b$x  
annuity 年金 FI|jsO 3  
annuity contract 年金合约 ejs_ ?  
annuity on human life 人寿年金 d)hA'k  
antecedent debt 先前的债项 #Bu W  
ante-dated cheque 倒填日期支票
r{oRN  
anticipated expenditure 预期开支 o@T-kAEf-.  
anticipated net profit 预期纯利 5dwC~vn}c  
anticipated revenue 预期收入 ux>wa+XFa  
anti-inflation measure 反通货膨胀措施 8zhr;Srt  
anti-inflationary stance 反通货膨胀立场 %DOV)Qc2  
apparent deficit 表面赤字 g"b{M  
apparent financial solvency 表面偿债能力 JK.<(=y\  
apparent partner 表面合伙人 j_]#Ew\q  
application for personal assessment 个人入息课税申请书 1nGpW$Gx  
application of fund 资金应用 pE&'Xr#P>  
application to release as liquidator and to destruct the books of accounts and documents :c
03"jvYE  
申请免除清盘人职务及毁灭帐簿与文件 =(]yl_  
appointed actuary 委任精算师 4v[Zhf4JM  
appointed auditor 委任核数师；委任审计师 Bh<DqN  
appointed trustee 委任的受托人 EhWYFQ  
appointer 委任人 *z?
Vy<u G  
apportioned pro rata 按比例分摊 V.\12P  
apportionment 分配；分摊 2Q bCH}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $c^,TAN  
apportionment formula 分摊方程式 ~;)H |R5kV  
apportionment of estate duty 遗产税的分摊 Uw!N;QsC  
appraisal 估价；评估 QYB66g:  
appreciable growth 可观增长 $0[t<4K`yn  
appreciable impact 显着影响 )\O;Rt(  
appreciable increase 可观增长 czG]rl\1  
appreciation 增值；升值 LZ'Y3 *  
appreciation against other currencies 相对其他货币升值 e-E0Bp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *'l|ws  
appreciation tax 增值税 "A9qC*6[  
appropriation 拨款；拨用；拨付 *@+E82D  
appropriation account 拨款帐目 >U7{EfUJdx  
Appropriation Bill 拨款法案 Mp-hNO}.Z  
appropriation-in-aid system 补助拨款办法 q$
iGeE#  
approved assets 核准资产 ,#V}qSKUS  
approved basket stock 认可一篮子证券 UI]UxEJ  
approved budget 核准预算 7gnrLc$]O  
approved charitable donation 认可慈善捐款 YP4lizs.  
approved charitable institution 认可慈善机构 %96l(JlJ)B  
approved currency 核准货币；认可货币 $:}sm0;  
approved estimates 核准预算 G4<M@ET  
approved estimates of expenditure 核准开支预算 fVvB8[(;~  
approved overseas insurer 核准海外保险人 oVAY}q|wU  
approved overseas trust company 核准海外信托公司 )&px[Dbx  
approved pooled investment fund 核准汇集投资基金 `fM]3]x>  
approved provident fund scheme 认可公积金计划 !5^&?plC@  
approved provision 核准拨款 gt \
O  
approved redeemable share 核准可赎回股份 \c(Z?`p]R1  
approved regional stock 认可地区性证券 %=*nJvYS  
approved retirement scheme 认可退休金计划 LW#
$%}  
approved subordinated loan 核准附属贷款 Dkyw3*LCn%  
arbitrage 套戥；套汇；套利 :ceT8-PBRx  
arbitrageur 套戥者；套汇者 /6@$^paB  
arbitrary amount 临时款项
E'^$~h$  
arrangement 措施；安排；协定 9D`p2cO  
arrears 欠款 @AfC$T  
arrears of pay 欠付薪酬 8#h~J>u.  
arrears of revenue 逾期未收税款；逾期未收的帐项 @Wl2E.)K;  
articles of association 组织章程；组织细则；组织章程细则 |T+YC[T#v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /cC4K\M  
ascertainment of profit 确定利润 d`sIgll&n  
"Asia Clear" “亚洲结算系统” g^)8a;/c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 XGcl9FaO}  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'z$!9ufY,  
Asian Development Fund [ADF] 亚洲发展基金 P ~rTuj  
Asian dollar bond 亚洲美元债券 Q&`if O  
Asian dollar market 亚洲美元市场 aS/MlMf  
Asian dollar rate 亚洲美元利率 rp_Aw  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 z/
P^Bx]r  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }!^`%\ %\  
asked price 沽盘；喊价；索价；卖方报价 .vov ,J!Y  
assessable income 应评税入息 8;<3Tyjzu  
assessable loss 应评税亏损 Aq,&p,m03  
assessable profit 应评税利润 HLb`'TC3r+  
assessable value 应评税值 &:[hUn8jU  
assessed profit 估定利润 Jq8:33s  
assessed value 经评估价值 X*< !_3  
assessment 评税；评定；估价；评税单 cL+bMM$4r~  
assessment number 评税编号；估价编号 r 3FUddF'  
assessment of additional tax 补加税评税 &'"dYZj{  
assessment of performance 业绩评估；实绩评价  CT[CM+  
Assessor 评税主任 \}:;kO4f  
asset price bubbles 资产价格泡沫 8Y P7'Fz  
asset-backed securities 具资产保证的证券 5-! Zm]  
assets accretion 资产增值 xY@<<  
assets and liabilities 资产与负债 >p>B-m  
assets betterment statement 资产递增表；资产改进表 s0/y> ok  
assets lending 实物放款；有抵押贷款
Ocf:73t  
assets of the company passing on the death 死者去世时转移的公司资产 m~RMe9Qi  
assets pledged as security for liabilities 用作负债抵押的资产 L8~zQV$h  
assets portfolio 资产投资组合 }~!KjFbs  
assets price 资产价格 RCY}JH>}  
assets quality 资产质素 Co^GsUJ  
assets realization 资产变现 @WnW @'*F  
assets refinancing arrangement 资产再集资安排 I.{%e;Reg  
assets securitization 资产证券化 V!zU4!@qP
 
assets situated outside Hong Kong 在香港以外地方的资产 xF8 8'p'  
assets stripping 削减资产；拆卖资产 r%FfJM@!  
assets value 资产值 ij&T\):d  
assignee 承让人 qs3V2lvYw{  
assignment 转让；转让书；转让契 n}3fItSJ  
assignment of interest 权益转让 >*"1`vcxF  
assignment of letters patent and trade mark 专利证书及商标转让 {(_>A\zi  
assignment of property 物业转让；物业转让书 Q+zy\T  
assignment right 转让权 k[8{N  
assignor 转让人 ;hCUy=m.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !"bU|a  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jPmp=qg"q  
associate member 附属会员 }]+
k  
associated body corporate 相联法人团体 w3K>IDWI7  
associated company 相联公司；联属公司 #OVS]Asn}  
associated corporation 相联法团 JqP~2,T  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] VL/KC-6  
公认会计师公会〔英国〕 ]_mcJ/6:  
Association of Futures Exchange Brokers 香港期货经纪协会 E#(dri*#t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 U IHe^?R  
association of underwriters 承保人组织 #iAw/a0&  
assumption of control 接管 UsnIx54D3  
assurance 担保；保险；转易；转易书 !H4C5wDu  
assurance of interest 权益的转易 A*TO0L  
at 19XX price 按一九ＸＸ年价格计算 bxv
p
j  
at a discount 按赔价计算；按贴水价格计算；打折扣 Fg^Z g\
X3  
at a premium 按溢价计算；按升水价格计算 WNo<0|X  
at call 通知付款；按通知 g%%j"Cz1  
at constant market price 按固定市价计算 !xz{X?  
at constant price 按固定价格计算 `c/mmS  
at cost 按成本计算 ^ SW!S_&Z2  
at current market price 按当时市价计算；按现时市价计算 f#| wb~  
at current price 按当时价格计算；按现时价格计算 %%^by  
at factor cost 按要素成本计算；按生产要素成本计算 r9whW;"q  
at money-of-the-day price 按付款当日价格计算 -b'a-?  
at or better 按指定或较佳价位〔买卖指令〕 c-=z<:Kf  
at par 按面值计算；平价 D:fLQ8a  
at sight 见票即付 ?~WDlj3  
at the close 按收市盘 Tu7sA.73k  
at the opening 按开市盘 5v5K}hx  
attestation 见证；见证条款 {/q4W; D  
at-the-money option 平价期权 0%;y'd**Ck  
attorney 受权人；受托代表人 |\J! x|xy  
attornment 新拥有人承认书 TA>28/U#  
attributable profit 可归属利润 -"/l)1ox,  
attributable share value 可归属股份价值 "XWO#,Ue  
Auckland Stock Exchange 奥克兰证券交易所 2sYOO>  
auction 拍卖 YHfk; FI  
auctioneer 拍卖商 on)$y&lu  
audit 审计；核数 {O (@}  
Audit Commission 审计署 'h{| ]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |>jlm
a
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〕 +=g9T`YbE  
audit review 帐目审查 Ct0YwIR*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Iv51,0A  
audited account 审计帐目；经审计的帐目 O%p+P<J  
audited annual account 经审计的周年帐目 4NRG{FZ9  
audited balance sheet 经审计的资产负债表 ;*q  
auditor 核数师；核数主任；审计师 31`Eq*Y)4  
auditor's certificate 核数师证明书；审计师证明书 (cdtUE8  
auditor's report 核数师报告；审计师报告 BiCC72oig  
Aussie bond 澳元债券 BM_Rlcx~  
austerity budget 紧缩预算 =SpD6 9-H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %G/j+Pf  
Australia All Ordinaries Index 澳洲所有普通股票指数 2; ~jKR[~  
Australian Dollar [AUD] 澳元 &]P1IQ  
Australian Options Market 澳大利亚期权市场 }e4#Mx  
Australian Securities Commission 澳洲证券事务监察委员会 48"=,IrM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 YLFM3IaP  
Australian Stock Exchange 澳大利亚证券交易所  Mt   
Austrian Schilling [ATS] 奥地利先令 wH0Ks5  
authentication 认证；鉴证 [zc8f  
authority to purchase 委托购买证；委购书 |!\5nix3A>  
authorization 认可；核准；授权；授权书 H3Sfz'  
authorization by direction 指示授权 'o% .Qx  
authorization by instruction 指令授权 0)nY- f0  
authorization by warrant 令状授权 Xi"<'E3_  
authorization of unit trust 单位信托的认可 5_E,x  
authorized agent 指定代理人 @&}~r  
authorized capital 法定资本 _0 $W;8X  
authorized clerk 出市员 vu=`s|R  
authorized dealer 认可交易商 m5\/7 VC  
authorized financial institution 认可财务机构 y-=YXqj  
authorized fund 认可基金 >cRE$d?  
authorized fund house 获授权的基金公司；认可基金公司 e'L$g-;>4b  
authorized institution 认可机构 " UxKG+   
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 PR;A 0   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 M?m)<vMr*  
authorized insurer 获授权保险人；获认可承保人 Dvz}sQZ  
authorized investment 特准投资项目 2:tO"   
authorized person 获授权人 -:
NFF'  
authorized representative 获授权代表 NkL>ru!b9  
authorized share capital 法定股本 ?^3Q5ye  
automated quotation system 自动报价系统 J4>k9~q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {Tl|>\[P  
自动交易系统〔香港期货交易所有限公司〕 )9? ^;HS  
automatic adjustment mechanism 自动调整机制 i\94e{uty[  
automatic adjustment system 自动调整系统 %MUh_63bB  
Automatic Clearing House 自动票据交换所 a?5R;I B  
automatic exchange rates accumulation system 自动化汇率累集系统 `8<h aU  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 z3Ro*yJU  
automatic teller machine [ATM] 自动柜员机 &&er7_Q  
autopay 自动转帐 mjXO}q7  
available assets 可用资产 2j(]Bt:  
available fiscal reserve 现存财政储备 Q]"u?Q]  
available profit 可用利润 H6/C7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 iQj2aK Gs  
average 平均；平均数；海损 sV5S>*A[  
average basic salary 平均基本薪金 ITf, )?|]Y  
average consumer expenditure 平均消费开支；一般消费开支 0 $_0T  
average cost 平均成本 sUTh}.[5  
average cost of land production 增辟土地平均成本 Hb|y`Ok  
average daily turnover 平均每日成交额 6p1)wf.J  
average daily wage rate 平均每日工资率 ^s[OvJb  
average expenditure pattern 平均开支模式 ._5"FUg  
average growth rate 平均增长率 R7j'XU  
average net fixed assets 固定资产平均净值 WEVV2BJ  
average of relatives 相对价格平均数 4!^flKZQ  
average price 平均价格 JMIS*njq^  
average propensity to consume 平均消费倾向；一般消费倾向 `-QY<STTP9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3D*vNVI  
average rate 平均率 "? t@
Y  
average revenue 平均收入；平均收益 "Oj2B|:s&  
average stock 平均库存；平均存货 DgB]y6~KXl  
average yearly rent 平均年租 .6xIg+  
avoidance of double taxation 避免双重课税 wjnQK  
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 1`z^Xk8vt  
A(dWAe,  
给你加分了