一些有用的会计术语(也不知道发的地方对不对)A

A: ~g;   
A share Ａ股；甲类股份 wEW4gz{s  
abatement of tax 减税；减扣免税额 s,]%dG!  
ABN AMRO Bank N.V. 荷兰银行 '_P\#7$!MV  
above-the-line expenditure 线上项目支出；经常预算支出 sq/]wzT:  
above-the-line receipt 线上项目收入；经常预算收入 W-~n|PX8+  
ABSA Asia Limited 南非联合亚洲有限公司 d4?d4;{  
absolute change 绝对数值变更 ,,L2(N  
absolute expenditure 实际开支 N5zlT  
absolute guideline figure 绝对准则数字 |J5
=J  
absolute interest 绝对权益 O\KQl0*l\\  
absolute order of discharge 绝对破产解除令 P$GjF-!:  
absolute profit margin 绝对利润幅度 ,3i,P(?(  
absolute value 实值；绝对值 0C%W&;r0  
absolutely vested interest 绝对既得权益 y3u+_KY-  
absorbed cost 已吸收成本；已分摊成本 7Z,opc  
absorption 吸收；分摊；合并 Fm_y&7._  
absorption rate 吸收率；摊配率；分摊率 `lDut1J5n  
ACB Finance Limited 亚洲商业财务有限公司 7%?jL9Vw  
acceptable form of reciprocity 合理的互惠条件 !5@_j,lW(  
acceptable rate 适当利率；适当汇率 B$Z3+$hfF  
acceptance agreement 承兑协议 ![6EUMx  
acceptance for honour 参加承兑 Z;Rp+X  
acceptor 承兑人；接受人；受票人 SlLw{Yb7\.  
acceptor for honour 参加承兑人 d5 Edu44  
accident insurance 意外保险 /Dtd#OAdr  
Accident Insurance Association of Hong Kong 香港意外保险公会 E\8  
accident insurance scheme 意外保险计划 D#A~Nbc  
accident year basis 意外年度基准 #L}+H!Myh  
accommodation 通融；贷款 Uggw-sRU  
accommodation bill 通融票据；空头票据 CWo1.pVw  
accommodation party 汇票代发人 =QJRMF  
account balance 帐户余额；帐户结余 LK9g0_  
account book 帐簿 b#)UUGmI  
account collected in advance 预收款项 Q:C$&-$  
account current book 往来帐簿 &ZHC-qMRK  
account of after-acquired property 事后取得的财产报告 i`(^[h ?;  
account of defaulter 拖欠帐目 $*a'84-5G-  
account payable 应付帐款 -~" :f8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \<0B1m  
account receivable 应收帐款 DciwQcG  
account receivable report 应收帐款报表 E`H$YS3o  
account statement 结单；帐单；会计财务报表 k^ 
F@X  
account title 帐户名称；会计科目 cV{%^0?D  
accountant's report 会计师报告 }V;+l8  
Accountant's Report Rules 会计师报告规则 ]'~vI/p
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 W,@ If}  
Accounting Arrangements 《会计安排》 U_l'3oPJw  
accounting basis 会计基础 OX:O^ (-r,  
accounting by Official Receiver 破产管理署署长呈交的帐目 S\6[EQ65  
Accounting Circular 《会计通告》 DD9?V}Yx  
accounting class 会计类别 # {fTgq  
accounting date 记帐日期；会计结算日期 g42)7  
accounting for money 款项核算 2O"P
2(1}v  
Accounting Officer 会计主任 |IoB?^_h  
accounting period 会计报告期；会计期 ZR v"h/~  
accounting policy 会计政策；会计方针 9~rUkHD  
accounting practice 会计惯例 j/T>2|dA&  
accounting principle 会计准则 Xb !MaNm)  
accounting record 会计记录 tj]9~eJ-  
accounting report 会计报告 CBQhIvq.d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Hd7,ZHj3^  
Accounting Society of China 中国会计学会 [OTJVpC  
accounting statement 会计报表 $uui:wU%Q  
accounting system 会计制度；会计系统 K-<^$VWh  
accounting transaction 会计事项；帐务交易 LLWB
  
accounting treatment 会计处理 ']-@?sD$  
accounting year 会计年度 plu$h-$d  
accretion 增值；添加 ;g_> ;tR/  
accrual 应计项目；应累算数目 'evj,zFhW  
accrual basis 应计制；权责发生制 dUgrKDNyA  
accrual basis accounting 应计制会计；权责发生制会计 {*ZY(6^  
accrue 应累算；应计 C.^Ven  
accrued benefit 应累算利益 g>d;|sK  
accrued charges 应计费用 Ed0IWPx  
accrued cumulative preference share dividend 应累算的累积优先股股息 3lLMu B+  
accrued expenses 应累算费用 dLsn\m>  
accrued interest payable 应付利息；应计未付利息 9%ii '{  
accrued interest receivable 应收利息；应计未收利息 <D&)OxEn\  
accrued right 累算权益 1Kvx1p   
accruing profit 应累算的利润 )5JU:jNy  
accumulated fiscal reserve 累积财政储备 f\;65
k_jq  
accumulated profit 累积利润；滚存溢利 m|=Ecu  
accumulated reserve 累积储备 IC{eE  
accumulation of surplus income 累积收益盈余 }~h'FHCC+  
acquired assets 既得资产 ri C[lB  
acquisition 收购；购置；取得 qjJBcu_C'S  
acquisition cost 购置成本 iyVB3:M  
acquisition expenses 购置费用 vQF vtwd  
acquisition of 100% interest 收购全部股权 zL5d0_E9  
acquisition of control 取得控制权 ?6c-7QV  
acquisition of fixed assets 购置固定资产 kVI#(uO  
acquisition of shell “买壳”  Pi%%z  
acquisition price 收购价 b,P]9$Ut  
act of God 天灾 p\C%%  
acting partner 执事合伙人 ]fnnZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 z3t~}aL  
active partner 积极参与的合伙人 4E8JT#&  
active trading 交投活跃 wn>edn  
actual circulation 实际流通 L.xZ_ 6  
actual cost 实际成本 e&ANp0|W  
actual expenditure 实际开支；实际支出 Y\],2[liF  
actual income 实际入息；实际收入；实际收益 h0?2j)X_  
actual market 现货市场 q;5i4|  
actual price 现货价；实际价格 ~zm7?_"@]  
actual profit 实际利润 .%'(9E  
actual quotation 实盘；实际价位；实际报价 UL
c`~]  
actual year basis 按实际年度计算
xE}VTHFo'  
actuals 实货 5ep/h5*/  
actuarial investigation 精算调查 _$<Gyz*  
actuarial principle 精算原则 pqvOJ#?Q}=  
actuarial report 精算师报告 lcON+j  
Actuarial Society of Hong Kong 香港精算学会 )Fd HV;K  
actuarial valuation 精算师估值 $d+DDm1o  
actuary 精算师 zeP}tzQO  
ad referendum agreement 暂定协议；有待覆核的协定 X u"R^  
ad valorem duty 从价税；按值征税 Bhqft;Nuh  
ad valorem duty system 从价税制 bG&"9b_c  
ad valorem fee 从价费 #6+FY+/  
ad valorem tariff 从价关税 ;E~4)^  
additional allowance 额外免税额 i$^)UZJ&0  
additional amount for unexpired risk 未过期风险的额外款额 -71dN0hWh  
additional assessable profit 补加应评税利润 3qHQX?a  
additional assessment 补加评税 SgMrce<;  
additional commitment 额外承担 ]!:oYAm  
additional commitment vote 额外承担拨款 Dz!fpE'L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fsO9EEn7X  
additional dependent parent allowance 供养父母额外免税额 <VjJAu  
additional provision 额外拨款 KDi|(  
additional stamp duty 附加印花税 {vaaFs  
additional tax 补加税罚款；补加税款 O^LTD#}$a)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /|{,sWf2  
adjudged bankrupt 被裁定破产 nM=e]qH  
adjudicated bankrupt 裁定破产人 J )BI:]m  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z>F^C}
8f  
adjudication of bankruptcy 裁定破产；宣告破产 puSLqouTM  
adjudication of insolvency 裁定无力偿还债务 Ot&:mT!2  
adjusted actual 经调整的实数；调整后的实数 (VvKGh  
adjusted current assets 经调整的流动资产；调整后的流动资产 vv6$>SU  
adjusted figure 经调整的数字；调整后的数额 ?wMHS4  
adjusted liabilities 经调整的负债；调整后的负债 )/4(e?%=  
adjusted loss 经调整的亏损；调整后的亏损 39e;  
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 8B!aO/Km  
adjusted profit 经调整的利润；调整后的利润 di9!lS$  
adjusted surplus 经调整的盈余额；调整后的盈余额 N\t1T(C|  
adjusted value 经调整的价值；调整后的价值 >1L=,M  
adjustment 调整；修订；理算〔保险〕 k1z$e*u&r  
adjustment centre 调剂中心 C`oa3B,z  
adjustment lag 调整过程的时间差距；调整时差 ^s7,_!.Pq  
adjustment mechanism 调整机制 +5<k-0v  
adjustment of loss 亏损调整 `U!y
&Q$,  
adjustment process 调整过程；调整程序 [{[N(g&d  
adjustment range 调整幅度 vY6W|<s  
administered exchange rate 受管制汇率 J.*XXM- V  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,lYaA5&I  
administration expenses 行政费用 pvWau1ArNq  
administration fee 手续费；行政费 )G^TW'9  
administration in bankruptcy 破产管理 5`^o1nGO'  
administration order 遗产管理令 @b&84Gn2 r  
administrator 管理人；遗产管理人 VBoMT:#  
administrator of the estate 遗产管理人 ]7sx;KFv  
admission of debt 债项承认书
}`/gX=91  
admission of proof 接纳债权证明
R)Q4  
advance 放贷款项；垫付款项；预支款项；预付款项 O/AE}]  
advance account 暂支帐目；预付款帐户 XR# ;{p+b  
advance compensation 预付补偿金 >hMUr
*j  
advance from shareholder 股东垫款 3
3l>{
(y  
advance pending reimbursement 预支以待日后付还 @ $cUNvI  
advanced economy 先进经济体系 7D"%%|: h  
advancement 预付；预付财产 ,a|@d}U  
advances warrant 垫款令 m/&i9
A  
advancing 贷出 yFIy`9R  
adverse balance 逆差 u.|~   
adverse exchange 逆汇 H(u+#PIIw  
advertisement addressed to shareholders 在报章刊登的致股东通告 2F_ R/{D  
advice for collection 托收通知书  {E9v`u\  
advice of drawing 提款通知书；汇票通知书 s}x>J8hK  
advice of payment 付款通知 ucYkxi`x  
Advisory Committee [Securities and Futures Commission] ]o.vB}WsY  
谘询委员会〔证券及期货事务监察委员会〕 8 ,}ikOZ?  
Advisory Committee on Diversification 经济多元化谘询委员会 GrEs1M1]*  
affidavit 誓章；遗产申报誓章 A;K(J4y*  
affidavit of no receipt 述明无收款的誓章 {5:Zl<0  
affiliate 联号；联营公司；附属公司 H>7dND2;  
affiliated company 附属公司；联号；联营公司 HB& &  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 </oY4$l'  
affordability 负担能力 =WZ%H_oxi  
African Development Bank [AfDB] 非洲开发银行 `_AM` >_  
after-acquired property 事后取得的财产 _j#SpL'P  
after-hours dealing 市后交易 ^tAO_~4  
after-tax profit 税后盈利；税后利润；税后溢利 CDg AGy
 
agency agreement 代理协议 2=*=^)FNI  
agency expenses 代理机构的开支 ma8wmQ9JR  
agency fee 代理费 +H'\3^C-  
Agency Law 《代理法》 Eek9|i"p
 
agent 代理人；承销人 - V) R<  
agent of company 公司代理人 W|c.l{A5Q  
agent's fee 代理人费；经纪费 XF,<i1ZlM  
aggregate 总计；总数；总体数字 2hOPzv&B  
aggregate amount 总款额；总额 90:K#nW;  
aggregate assets and liabilities 总体资产与负债 aO1IVESr$  
aggregate at constant price 按固定价格计算的总体数字 ," R>}kPli  
aggregate demand 总需求 hY8#b)l~lu  
aggregate gross position 总持仓量 Bku'H  
aggregate limit 总限额 7[o {9Yp&  
aggregate of salaries tax 合计薪俸税 ijZ>:B2:  
aggregate performance 总体表现；总体业绩 =I4.Gf"~f  
aggregate supply 总体供应 T!^Mvat  
aggregate surplus 总盈余 !Tfij(91  
aggregate total 整体总额 }=@zj6AC  
aggregate value 总值；合计价值 R_e)mkE  
aggregated basis 合计基准 W"sr$K2m|  
aggregated net chargeable income 合计应课税入息实额 zXre~b03ZS  
aggregation 合并计算；合计；总和 J/Q|uRpmqr  
aggregation of incomes of husband and wife 夫妇入息合并计算 aWvd`qA9r  
aggregation of property 财产的总和 pCt}66k}  
agio 差价；贴水 K5flit4-  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 f!g<3X{=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment pMN<p[MB  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ~775soN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *SZ>upg  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 _Y-$}KwY!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Es;;t83p  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .hN3`>*V  
agreement for a settlement 授产协议 epVH.u%  
agreement for assignment 转让协议 zqGYOm$r  
agreement for sale 售卖协议；买卖协议 k>{-[X,/OV  
agreement for sale and purchase 买卖协议 8XbR  
agreement for the payment of interest 支付利息协议 79tJV  
agreement for the repayment of money 还款协议 N$Hqa^!'T  
agreement of reinsurance 再保险协议 U42\.V0  
Agricultural Bank of China 中国农业银行 lIq~~cv)  
air passenger departure tax 飞机乘客离境税 +89o`u_l%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oQvFrSz  
airport tax 机场税 3wNN<R  
alcohol duty 酒精税 ~&~C#yjg1  
alienation 让与；让渡；转让 {HuLuP0t  
alimony 生活费；赡养费 )6G+tU'  
All Ordinaries Index [AOI] 所有普通股指数 # U`&jBU  
all risks 全险；综合险 P1QB`&8F  
All Sales Record for Stock Market 《股票市场成交报告》 8|<f8Z65!  
Allied Capital Resources Limited 新联财务有限公司 Wf1-"Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ;U7t  
allocation letter 拨款信件 lt%-m@#/  
allocation of fund 分配款项；预留款项 {G.{ad  
allocation of profit 利润分配；溢利分配 ro]L}oE+  
allocation warrant 拨款令 YPQCOG  
allotment 分配；配股  *
D3  
allotment notice 股份配售通知；配股通知 Ja=N@&Z#  
allotment of shares 股份分配 ^z?=?%{  
allowable 可获宽免；免税的 JOHp?3"4  
allowable business loss 可扣除的营业亏损 <w11nB)  
allowable expenses 可扣税的支出 .Bijc G  
allowance 免税额；津贴；备抵；准备金 ;S=e%:zb  
allowance for debts 债项的免税额 KqY>4tb  
allowance for depreciation by wear and tear 耗损折旧免税额 Sl~C0eO  
allowance for funeral expenses 殡殓费的免税额 m[#%/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Faw. GU  
allowance for repairs and outgoings 修葺及支出方面的免税额 OAyE/Q|  
allowance to debtor 给债务人的津贴 ,,2_/u\"/i  
alteration of capital 资本更改 u"joCZ7`kG  
alternate trustee 候补受托人 zN/Gy}  
amalgamation 合并 vev8l\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $pJ3xp&  
ambit of charges 征税范围；收费范围 7dx4~dF  
amended valuation 经修订的估值 '.xkn{c  
American Commodities Exchange 美国商品交易所 (BhL/A 4  
American Express Bank Limited 美国运通银行 th;]Vo  
American Stock Exchange 美国证券交易所 xKisL=l6Y  
amortization 摊销 GY
TbeY  
amount due from banks 存放银行同业的款项 yO%VzjJhg  
amount due from banks abroad 存放海外银行同业的款项 [/n'@cjNZ  
amount due from holding companies 控股公司欠款 f(W,m >.;  
amount due from local banks 存放本港银行同业的款项 lHRK'?Q  
amount due to banks 银行同业的存款 $M%}Oz3*  
amount due to banks abroad 海外银行同业的存款
T)*l' g'  
amount due to holding companies 控股公司存款 DwQp$l'NfW  
amount due to local banks 本港银行同业的存款 KN|'|2/|  
amount due to outport banks 外埠银行同业的存款 sV;qpDXX  
amount for note issue 发行纸币的款额 | eK,Td%  
amount of bond 担保契据的款额 R7y
-#?  
amount of consideration 代价款额 ~c'\IM  
amount of contribution 供款数额 *GB$sXF  
amount of indebtedness 负债款额 DDZTqsws  
amount of principal of the loan 贷款本金额 J78Qj[v  
amount of rates chargeable 应征差饷数额 Z7ZWf'o  
amount of share capital 股本额 | H5Ync[s  
amount of sums assured 承保款额 agGgJ@  
amount of variation 变动幅度 
~6=Wq64  
amount of vote 拨款数额 VN1#8{  
amount payable 应付款额 :Fq2x_IUE  
amount receivable 应收款额 jAsh   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t4*aVHT  
analysis 分析 9Vh_XBgP  
ancillary risk 附属风险 i]V F'tG  
annual account 周年帐目；周年帐目报表；年度决算；年结 kvY} yw7  
annual accounting date 年结日期 qLU15cOM  
annual allowance 每年免税额；年积金；年度津贴；年津 Ji)%Y5F  
annual balance 年度余额 1j_aH#Fz:  
annual disposable income 每年可动用收入 Tm'lN5}&9  
annual estimates 周年预算 kjQIagw  
annual fee 年费 =aX1:
Z  
annual general meeting 周年大会 Z%(Df3~gmm  
annual growth rate 年增率；每年增长率 EVby 9!  
annual long-term supplement 长期个案每年补助金 ZC>`
ca  
annual pensionable emolument 可供计算退休金的年薪 R A-^!4tX  
annual report 年报 _&6juBb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Jc9@VxWY  
annual return 周年报表；周年申报表；每年报税表格 $NH`Iu9t  
Annual Return Rules 《周年报表规则》 Ej9/_0lt  
annual review of consumer prices 每年消费物价回顾 pb$ An<
P  
annual roll-forward basis 逐年延展方式 O#<|[Dzw  
annual salary 年薪 1D#T+t`[  
annual statement 年度报表；年度决算表 |^>L`6uo  
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 [U_Q 2<H  
annuitant 年金受益人 q|de*~@-P  
annuity 年金 Iltg0`  
annuity contract 年金合约 98<bF{#0WM  
annuity on human life 人寿年金 rZwf%}  
antecedent debt 先前的债项 o%9Ua9|RR  
ante-dated cheque 倒填日期支票 !rN#PF>  
anticipated expenditure 预期开支 oqQ?2k<@  
anticipated net profit 预期纯利 j.
G.Mx"  
anticipated revenue 预期收入 >"m@qkh  
anti-inflation measure 反通货膨胀措施 Dg];(c+/  
anti-inflationary stance 反通货膨胀立场 +A.a~Stt  
apparent deficit 表面赤字 D{3 x}5  
apparent financial solvency 表面偿债能力 )SlUQ7f>  
apparent partner 表面合伙人 e{#a{`?Uez  
application for personal assessment 个人入息课税申请书 LmT[N@>"  
application of fund 资金应用 Z1qATXXf  
application to release as liquidator and to destruct the books of accounts and documents A(_^_p.|  
申请免除清盘人职务及毁灭帐簿与文件 vb80J<4  
appointed actuary 委任精算师 :p*ojl|  
appointed auditor 委任核数师；委任审计师 !D|pbzQc8  
appointed trustee 委任的受托人 Wtzj;G
Jj  
appointer 委任人 $ M[}(m  
apportioned pro rata 按比例分摊 (tz_D7c$F  
apportionment 分配；分摊 /d]V{I~6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SBYMDKZ  
apportionment formula 分摊方程式 xs83S.fHg  
apportionment of estate duty 遗产税的分摊 2
|kH%  
appraisal 估价；评估 &>wce5uV  
appreciable growth 可观增长 OKLggim{  
appreciable impact 显着影响 J=Y( *D7Q  
appreciable increase 可观增长 qyG636i  
appreciation 增值；升值
M&BM,~  
appreciation against other currencies 相对其他货币升值 9OO_Hp#|9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h1UlLy8  
appreciation tax 增值税 gPhw.e""  
appropriation 拨款；拨用；拨付 "3KSmb   
appropriation account 拨款帐目 [C~)&2wh>  
Appropriation Bill 拨款法案 J#OE}xASoA  
appropriation-in-aid system 补助拨款办法 Lw+1|  
approved assets 核准资产 1p"EE~v  
approved basket stock 认可一篮子证券 _XO)`D~  
approved budget 核准预算 7)6Yfa]I%  
approved charitable donation 认可慈善捐款 F~rYjAFTi  
approved charitable institution 认可慈善机构 xvz5\s|b  
approved currency 核准货币；认可货币 4+?ZTc(  
approved estimates 核准预算 QGCdeE$K  
approved estimates of expenditure 核准开支预算 ("M#R!3  
approved overseas insurer 核准海外保险人 6+f>XL#w  
approved overseas trust company 核准海外信托公司 EwBN+v;)  
approved pooled investment fund 核准汇集投资基金 &#my #u^O;  
approved provident fund scheme 认可公积金计划 cPBy(5^  
approved provision 核准拨款 elHarey`f  
approved redeemable share 核准可赎回股份 UE$[;Zg  
approved regional stock 认可地区性证券 '?>O  
approved retirement scheme 认可退休金计划 Sph"w08  
approved subordinated loan 核准附属贷款 gW pT:tX-  
arbitrage 套戥；套汇；套利 kpreTeA]  
arbitrageur 套戥者；套汇者 Wv*BwiQ  
arbitrary amount 临时款项 JE:n`
l/p  
arrangement 措施；安排；协定 %LZM5Z^  
arrears 欠款 /E  yg*#  
arrears of pay 欠付薪酬 mW(_FS2%,  
arrears of revenue 逾期未收税款；逾期未收的帐项 a=T7w;\h  
articles of association 组织章程；组织细则；组织章程细则 n; '~"AG)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .yh2ttf<gB  
ascertainment of profit 确定利润 G~hILW^  
"Asia Clear" “亚洲结算系统” IEr`6|X  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  Dmv  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .q[sk  
Asian Development Fund [ADF] 亚洲发展基金 0B:{4Lsn&  
Asian dollar bond 亚洲美元债券 2yO)}g FJ  
Asian dollar market 亚洲美元市场 -/7=\kao%  
Asian dollar rate 亚洲美元利率 .VEfd4+ni{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <l s/3!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #V,~d&_k  
asked price 沽盘；喊价；索价；卖方报价 1~u\]Zi=D  
assessable income 应评税入息 sU_4+Mk  
assessable loss 应评税亏损 pC.4AkEO  
assessable profit 应评税利润 G]DN!7]@g  
assessable value 应评税值 wQS w&G  
assessed profit 估定利润 iZUz6  
assessed value 经评估价值 Y'H/ $M N  
assessment 评税；评定；估价；评税单 Q pc^qP^-  
assessment number 评税编号；估价编号 y\|\9Q%D  
assessment of additional tax 补加税评税 Ywk[VD+.  
assessment of performance 业绩评估；实绩评价 x[@3;_'K  
Assessor 评税主任 [>9"RzEl  
asset price bubbles 资产价格泡沫 OxGCpbh*7o  
asset-backed securities 具资产保证的证券 y]r~v  
assets accretion 资产增值 R$m?&1K  
assets and liabilities 资产与负债 :+^l
lz  
assets betterment statement 资产递增表；资产改进表 I[IQFka}  
assets lending 实物放款；有抵押贷款 +~.Jw#HqS  
assets of the company passing on the death 死者去世时转移的公司资产 dY`J,
s  
assets pledged as security for liabilities 用作负债抵押的资产 $ rnr;V  
assets portfolio 资产投资组合 3evfX[V#  
assets price 资产价格 >mSl~.I2  
assets quality 资产质素 VOOThdR  
assets realization 资产变现 '=Y~Ir+  
assets refinancing arrangement 资产再集资安排  #X_M  
assets securitization 资产证券化 $^ dk>Hj>4  
assets situated outside Hong Kong 在香港以外地方的资产 -^Va]Lk  
assets stripping 削减资产；拆卖资产 \eN/fTPm  
assets value 资产值 *n?:)(  
assignee 承让人 b>._ r
&.  
assignment 转让；转让书；转让契 ZP/=R<<  
assignment of interest 权益转让 _JO @O^Ndd  
assignment of letters patent and trade mark 专利证书及商标转让 ${eh52)`  
assignment of property 物业转让；物业转让书
/UyE- "S  
assignment right 转让权 \1_&?(pU  
assignor 转让人 *heQ@ww  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 L<]PK4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 HhH'\-[t  
associate member 附属会员 :e vc  
associated body corporate 相联法人团体 qiJ{X{lI  
associated company 相联公司；联属公司 "g[UX{L  
associated corporation 相联法团 VO?NrKyeW  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] BEx^IQ2  
公认会计师公会〔英国〕 `sC8ro@Fm  
Association of Futures Exchange Brokers 香港期货经纪协会 #TF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 YHAg4eb8  
association of underwriters 承保人组织 D8XXm lo  
assumption of control 接管 ZA@"uqa6b  
assurance 担保；保险；转易；转易书 " N4]e/.V  
assurance of interest 权益的转易 El}z^e  
at 19XX price 按一九ＸＸ年价格计算 A*;h}\n  
at a discount 按赔价计算；按贴水价格计算；打折扣 IDZn,^  
at a premium 按溢价计算；按升水价格计算 _zwuK
1e  
at call 通知付款；按通知 mn` Ae=  
at constant market price 按固定市价计算 .p_$]  
at constant price 按固定价格计算
t/(j8w  
at cost 按成本计算 b
c-}Qn  
at current market price 按当时市价计算；按现时市价计算 3|3lUU\I  
at current price 按当时价格计算；按现时价格计算 m!(K  
at factor cost 按要素成本计算；按生产要素成本计算 <{uIB;P  
at money-of-the-day price 按付款当日价格计算 mj~CCokF{?  
at or better 按指定或较佳价位〔买卖指令〕 !I&Sy]G  
at par 按面值计算；平价 %)V3QnBO  
at sight 见票即付 P*]g*&*Y +  
at the close 按收市盘  f;a6ux#  
at the opening 按开市盘 K)OlCpHc  
attestation 见证；见证条款 na)ceN2h  
at-the-money option 平价期权 H\vO0 <X  
attorney 受权人；受托代表人 :{2$X|f 3  
attornment 新拥有人承认书 Gx)D~7lz  
attributable profit 可归属利润 Jsl,r+'H  
attributable share value 可归属股份价值 D%v yO_k  
Auckland Stock Exchange 奥克兰证券交易所 RJM(+5xQ|  
auction 拍卖 cPSu!u}D  
auctioneer 拍卖商 
hRu%> =7  
audit 审计；核数 Vy$\.2=  
Audit Commission 审计署 9mZ1 a6,x  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] LX'US-B.!  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 P
2kZi=0  
audit review 帐目审查 `x{gF8GV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -d]z_ SP@  
audited account 审计帐目；经审计的帐目 oGZ9@Y)(T  
audited annual account 经审计的周年帐目 `OWB@_u5  
audited balance sheet 经审计的资产负债表 pV8,b  
auditor 核数师；核数主任；审计师 @@QU"8q  
auditor's certificate 核数师证明书；审计师证明书 xAflcY>Ozs  
auditor's report 核数师报告；审计师报告 rYJvI  
Aussie bond 澳元债券 W%o){+,  
austerity budget 紧缩预算 FKP^f\!M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L~~aW0,  
Australia All Ordinaries Index 澳洲所有普通股票指数 PhQD}|S  
Australian Dollar [AUD] 澳元 gFH_^~7i8p  
Australian Options Market 澳大利亚期权市场 2StpcAlU}  
Australian Securities Commission 澳洲证券事务监察委员会 B$G8,3,:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M<729M  
Australian Stock Exchange 澳大利亚证券交易所 \?ZdUY  
Austrian Schilling [ATS] 奥地利先令 nJnan,`W  
authentication 认证；鉴证 V4>P8cE  
authority to purchase 委托购买证；委购书 <~3 aaO  
authorization 认可；核准；授权；授权书 f W )  
authorization by direction 指示授权 zV]0S o  
authorization by instruction 指令授权 Q.Acmht#  
authorization by warrant 令状授权 @fwU%S[v  
authorization of unit trust 单位信托的认可 b#M<b.R)  
authorized agent 指定代理人 E$T#o{pai  
authorized capital 法定资本 yRtFUlm`  
authorized clerk 出市员 &P;x<7h$t?  
authorized dealer 认可交易商 g 0L 4  
authorized financial institution 认可财务机构 ]kPco4  
authorized fund 认可基金 I.>
LG  
authorized fund house 获授权的基金公司；认可基金公司 sM-*[Q=
_  
authorized institution 认可机构 AYi$LsLhO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^V:YNUqp#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Z#Fw 1  
authorized insurer 获授权保险人；获认可承保人 &+ IXDU  
authorized investment 特准投资项目 gSC@uf  
authorized person 获授权人 PIA&s6U  
authorized representative 获授权代表 L81"W`?  
authorized share capital 法定股本 9T]]TEv4  
automated quotation system 自动报价系统 _I9TG.AA.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @ZVc!5J_,  
自动交易系统〔香港期货交易所有限公司〕 ^Iz.O  
automatic adjustment mechanism 自动调整机制 kahv1s-  
automatic adjustment system 自动调整系统 %F7aFvl*  
Automatic Clearing House 自动票据交换所 bY<"$);s  
automatic exchange rates accumulation system 自动化汇率累集系统 |!|`Je3 K  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 g N[r*:B  
automatic teller machine [ATM] 自动柜员机 o^ 4+eE  
autopay 自动转帐 #G,e]{gs  
available assets 可用资产 S.I<Hs  
available fiscal reserve 现存财政储备 pxN'E;P-  
available profit 可用利润 4 qnQF]4  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 |oM6(px  
average 平均；平均数；海损 4ldN0_T5  
average basic salary 平均基本薪金 )*uI/E  
average consumer expenditure 平均消费开支；一般消费开支 r}991O<  
average cost 平均成本 +X< Z 43  
average cost of land production 增辟土地平均成本 Wj3H  y4  
average daily turnover 平均每日成交额 ;8A_-
$  
average daily wage rate 平均每日工资率 D,7! /u'  
average expenditure pattern 平均开支模式 <D=%55  
average growth rate 平均增长率 ua{eri[  
average net fixed assets 固定资产平均净值 Pa.!:N-  
average of relatives 相对价格平均数 `SVR_  
average price 平均价格 R6!3Y/Q@  
average propensity to consume 平均消费倾向；一般消费倾向 C?|
gf?1p  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3drgB;:g`  
average rate 平均率 q\~7z1   
average revenue 平均收入；平均收益 $lv  g.u  
average stock 平均库存；平均存货 >?kt3.IQ!X  
average yearly rent 平均年租 <sTaXaq?  
avoidance of double taxation 避免双重课税 \h yTcFb  
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 "  
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