一些有用的会计术语(也不知道发的地方对不对)A

A: 5VGr<i&A  
A share Ａ股；甲类股份 6_O3/   
abatement of tax 减税；减扣免税额 3ULn ]jA  
ABN AMRO Bank N.V. 荷兰银行 Ogp@!  
above-the-line expenditure 线上项目支出；经常预算支出 Vi<F@ji  
above-the-line receipt 线上项目收入；经常预算收入 y!jq!faqt  
ABSA Asia Limited 南非联合亚洲有限公司 D'oy% 1Q}  
absolute change 绝对数值变更 ZGQz@H5  
absolute expenditure 实际开支 ;7N~d TBQ  
absolute guideline figure 绝对准则数字 "$PX[:  
absolute interest 绝对权益 @JpkG%eK  
absolute order of discharge 绝对破产解除令 !s(s^  
absolute profit margin 绝对利润幅度 \Culf'iX  
absolute value 实值；绝对值 ,2lH*=m;  
absolutely vested interest 绝对既得权益 {[[/*1r|  
absorbed cost 已吸收成本；已分摊成本
9u] "($  
absorption 吸收；分摊；合并 Oq*=oz^~1  
absorption rate 吸收率；摊配率；分摊率 T#-U\C~o  
ACB Finance Limited 亚洲商业财务有限公司 E<L6/rG  
acceptable form of reciprocity 合理的互惠条件 3}2a3)  
acceptable rate 适当利率；适当汇率 `8G {-_  
acceptance agreement 承兑协议 9Vtn62+  
acceptance for honour 参加承兑 6Wc'5t
3  
acceptor 承兑人；接受人；受票人 Ys@G0}\3G  
acceptor for honour 参加承兑人 K1m'20U  
accident insurance 意外保险 _BBs{47{E  
Accident Insurance Association of Hong Kong 香港意外保险公会 31~Rs?~f(  
accident insurance scheme 意外保险计划 &E`=pe/e  
accident year basis 意外年度基准 Qk`LBv
g1  
accommodation 通融；贷款 4pZ=CB+j  
accommodation bill 通融票据；空头票据 2t`d.s=  
accommodation party 汇票代发人 R![4|
FR  
account balance 帐户余额；帐户结余 z;6,,  
account book 帐簿 vlh$NK+F  
account collected in advance 预收款项 m-XS_5x\  
account current book 往来帐簿 0M|Jvw'n|  
account of after-acquired property 事后取得的财产报告 )P #
MUC  
account of defaulter 拖欠帐目  R]"3^k*  
account payable 应付帐款 vJ0Zv> n-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 fkJElO-F  
account receivable 应收帐款 s)j3+@:#  
account receivable report 应收帐款报表 E*{_=pX  
account statement 结单；帐单；会计财务报表 pEX|zee  
account title 帐户名称；会计科目 ><"0GPxrx  
accountant's report 会计师报告 J|:Zs1.<d  
Accountant's Report Rules 会计师报告规则 Gc{s?rB_  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !Yu|au
 
Accounting Arrangements 《会计安排》 !MQVtn^C#  
accounting basis 会计基础 @V qI+5TA  
accounting by Official Receiver 破产管理署署长呈交的帐目 #qg(DgH 7  
Accounting Circular 《会计通告》 b]@@
x;v$@  
accounting class 会计类别 pX]"^f1?O  
accounting date 记帐日期；会计结算日期 >0.a#-u^  
accounting for money 款项核算 ?$0t @E  
Accounting Officer 会计主任 CC.ri3+.  
accounting period 会计报告期；会计期 j2Uu8.8d  
accounting policy 会计政策；会计方针 AIw<5lW  
accounting practice 会计惯例 >^zbDU1wT  
accounting principle 会计准则 d^ZrI\AJ  
accounting record 会计记录 w}r~Wk^dLI  
accounting report 会计报告 K#4Toc#=V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {x<yDDIv_  
Accounting Society of China 中国会计学会 0:qR,NW^#  
accounting statement 会计报表 xoyH5ZK@  
accounting system 会计制度；会计系统 Wd]MwDcO  
accounting transaction 会计事项；帐务交易 *1CZRfWI  
accounting treatment 会计处理 q1vsvL9Q  
accounting year 会计年度 JFh_3r'  
accretion 增值；添加 KIYs[0*k  
accrual 应计项目；应累算数目 |7%#
z~rT  
accrual basis 应计制；权责发生制 <-F[q'!C1  
accrual basis accounting 应计制会计；权责发生制会计 ^>m"j6`h,  
accrue 应累算；应计 a474[?  
accrued benefit 应累算利益 ,'>O#kD  
accrued charges 应计费用 \2VYDBi?|  
accrued cumulative preference share dividend 应累算的累积优先股股息 m$}Jw<.W  
accrued expenses 应累算费用 \cW9"e'  
accrued interest payable 应付利息；应计未付利息 (I\qTfN4  
accrued interest receivable 应收利息；应计未收利息 QBL|n+  
accrued right 累算权益 iuS*Vw  
accruing profit 应累算的利润 gPw{'7'
U  
accumulated fiscal reserve 累积财政储备 klSAY  
accumulated profit 累积利润；滚存溢利 SRek:S,  
accumulated reserve 累积储备 t$-!1jq  
accumulation of surplus income 累积收益盈余 ,8Q&X~$rY  
acquired assets 既得资产 OGAC[s~V  
acquisition 收购；购置；取得 g0>Q* x  
acquisition cost 购置成本 98LyzF9  
acquisition expenses 购置费用 :C9vs  
acquisition of 100% interest 收购全部股权 l{4rK
qtX  
acquisition of control 取得控制权 )k6kK}  
acquisition of fixed assets 购置固定资产 'O[0oi&  
acquisition of shell “买壳” RGy+W-  
acquisition price 收购价 m\e?'-(s  
act of God 天灾 -mY,nMDb  
acting partner 执事合伙人 vz3#.a~2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -SN6&-#c_  
active partner 积极参与的合伙人 "ot#g"  
active trading 交投活跃 2C"[0*.[N  
actual circulation 实际流通
,WQg.neOA  
actual cost 实际成本 v]X*(e  
actual expenditure 实际开支；实际支出 K410.o/=-  
actual income 实际入息；实际收入；实际收益 xvTz|Y  
actual market 现货市场 h"t\x}8qq  
actual price 现货价；实际价格 vk.P| Y-;  
actual profit 实际利润 VQ
l(5\6O  
actual quotation 实盘；实际价位；实际报价 ,'&H`h54  
actual year basis 按实际年度计算 JUdQ Q  
actuals 实货 #VynADPs`o  
actuarial investigation 精算调查 /nB|Fo_&Q  
actuarial principle 精算原则 B<oBo&uA  
actuarial report 精算师报告 ^vha4<'-qG  
Actuarial Society of Hong Kong 香港精算学会 e]-%P(}Z  
actuarial valuation 精算师估值 oUx%ra{  
actuary 精算师 2./;i>H[u  
ad referendum agreement 暂定协议；有待覆核的协定 YuFR*W;$  
ad valorem duty 从价税；按值征税 W$Sc@!M3{  
ad valorem duty system 从价税制 ciGJtD&P  
ad valorem fee 从价费 Usq.'y/o  
ad valorem tariff 从价关税 17F<vo>l%  
additional allowance 额外免税额 ")@#B=8+3^  
additional amount for unexpired risk 未过期风险的额外款额 e"&QQ-q  
additional assessable profit 补加应评税利润 njckPpyb@  
additional assessment 补加评税 M$U
Zn  
additional commitment 额外承担 X}B]0z>  
additional commitment vote 额外承担拨款 ;bRyk#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >p 9~'
 
additional dependent parent allowance 供养父母额外免税额 Nx=rw h  
additional provision 额外拨款 ]_43U` [#  
additional stamp duty 附加印花税 =Hx]K8N)  
additional tax 补加税罚款；补加税款 f[wxt n'r  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6os{q`/Q])  
adjudged bankrupt 被裁定破产 *cAI gO7  
adjudicated bankrupt 裁定破产人 RZP7h>y6@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Kjt\A]R%  
adjudication of bankruptcy 裁定破产；宣告破产 I'0{Q`}  
adjudication of insolvency 裁定无力偿还债务 l;i/$Yu7  
adjusted actual 经调整的实数；调整后的实数 -mw`f)?Ev  
adjusted current assets 经调整的流动资产；调整后的流动资产 #Fz/}lO  
adjusted figure 经调整的数字；调整后的数额 M.\V/OX  
adjusted liabilities 经调整的负债；调整后的负债 4/AE;yX  
adjusted loss 经调整的亏损；调整后的亏损 I`;SA~5  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ^MO})C  
adjusted profit 经调整的利润；调整后的利润 R*DQLBWc  
adjusted surplus 经调整的盈余额；调整后的盈余额 7> 8L%(7  
adjusted value 经调整的价值；调整后的价值 58P[EMhL  
adjustment 调整；修订；理算〔保险〕 t^~Qv  
adjustment centre 调剂中心 XeX`h
_  
adjustment lag 调整过程的时间差距；调整时差 d r$E:kr  
adjustment mechanism 调整机制 nYE%@Up  
adjustment of loss 亏损调整 OXI>`$we  
adjustment process 调整过程；调整程序 ;b!qt-;.<  
adjustment range 调整幅度 :B:6ezDF6  
administered exchange rate 受管制汇率 SM\qd4
  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 i>e?$H,/  
administration expenses 行政费用 VhN6 oI  
administration fee 手续费；行政费 EO%"[k  
administration in bankruptcy 破产管理 '9!J' [W  
administration order 遗产管理令 a'(B}B=h  
administrator 管理人；遗产管理人 Vrs?VA`v$  
administrator of the estate 遗产管理人 i!EAs`$o`  
admission of debt 债项承认书 {r'+icvLX  
admission of proof 接纳债权证明 X}H?*'-  
advance 放贷款项；垫付款项；预支款项；预付款项 -tfUkGdx;l  
advance account 暂支帐目；预付款帐户 b_^y Ke^W  
advance compensation 预付补偿金 5GbC}y>  
advance from shareholder 股东垫款 xJ9aFpTC  
advance pending reimbursement 预支以待日后付还 LkXho>y  
advanced economy 先进经济体系 33g$mUB  
advancement 预付；预付财产 Lg{M<Q)4  
advances warrant 垫款令 }:57Ym)7w  
advancing 贷出 hkMVA  
adverse balance 逆差 yMXf&$C  
adverse exchange 逆汇 #mkf2Z=t-  
advertisement addressed to shareholders 在报章刊登的致股东通告 MUSsanCA  
advice for collection 托收通知书 Q89fXi0Ivb  
advice of drawing 提款通知书；汇票通知书 J";4+wA7  
advice of payment 付款通知 < n/ 2  
Advisory Committee [Securities and Futures Commission] }$i/4?dYsQ  
谘询委员会〔证券及期货事务监察委员会〕 +t3o5&  
Advisory Committee on Diversification 经济多元化谘询委员会 ~*x 2IPiH  
affidavit 誓章；遗产申报誓章 V!/9GeIF  
affidavit of no receipt 述明无收款的誓章
*/2nh%>$  
affiliate 联号；联营公司；附属公司 3OFI>x,h  
affiliated company 附属公司；联号；联营公司 bEln.)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 o59b#9  
affordability 负担能力 kpXxg: c  
African Development Bank [AfDB] 非洲开发银行 h"nhDART<  
after-acquired property 事后取得的财产 R3%%;`c=  
after-hours dealing 市后交易 *wx95?H0Z  
after-tax profit 税后盈利；税后利润；税后溢利 2T(7V[C%9  
agency agreement 代理协议 fbD,\ rjT  
agency expenses 代理机构的开支 cQ |Q-S  
agency fee 代理费 y%?'<j  
Agency Law 《代理法》 'q?Y5@s  
agent 代理人；承销人 `x_}mdR  
agent of company 公司代理人 uVTacN%X  
agent's fee 代理人费；经纪费 #nw+U+qL  
aggregate 总计；总数；总体数字 zwz_K!229  
aggregate amount 总款额；总额 e;g7Ek3n  
aggregate assets and liabilities 总体资产与负债 @S:T8 *~}  
aggregate at constant price 按固定价格计算的总体数字 qw1W}+~g  
aggregate demand 总需求 #k?.dWZ!  
aggregate gross position 总持仓量 \&b 9  
aggregate limit 总限额 p=odyf1hK  
aggregate of salaries tax 合计薪俸税 o(4gh1b%  
aggregate performance 总体表现；总体业绩 HLOrDlj7  
aggregate supply 总体供应 f;AI4:#I  
aggregate surplus 总盈余 7hTpjox2  
aggregate total 整体总额 Jy\0
y[f*  
aggregate value 总值；合计价值 R9!U_RH  
aggregated basis 合计基准 k||dX(gl  
aggregated net chargeable income 合计应课税入息实额 V~p01f"J  
aggregation 合并计算；合计；总和 ln+.=U6Tm  
aggregation of incomes of husband and wife 夫妇入息合并计算 KA{&NFx  
aggregation of property 财产的总和 *<X1M~p$  
agio 差价；贴水 ',K:.$My  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 iI`
vu  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment z%#-2&i  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 L^*f$Balz  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,J,Rup">h  
《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》 No)0|C8:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment at4JLbk  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 D,Gv nfY  
agreement for a settlement 授产协议 )[oP`Z  
agreement for assignment 转让协议 b.v +5=)B  
agreement for sale 售卖协议；买卖协议 OF03]2j7<|  
agreement for sale and purchase 买卖协议 1wFW&|>1  
agreement for the payment of interest 支付利息协议 S~)`{ \  
agreement for the repayment of money 还款协议 6VVxpDAi:  
agreement of reinsurance 再保险协议 mPHto-=fB  
Agricultural Bank of China 中国农业银行 c@Br_-  
air passenger departure tax 飞机乘客离境税 qYJ<I'Ux O  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +Gg|BTTL/  
airport tax 机场税 ~_Fx2T:X  
alcohol duty 酒精税 _VVq&t}  
alienation 让与；让渡；转让 _",<at  
alimony 生活费；赡养费 l i)6^f#  
All Ordinaries Index [AOI] 所有普通股指数 Il Qk W<  
all risks 全险；综合险 ;S \s&.u  
All Sales Record for Stock Market 《股票市场成交报告》 W@ &a  
Allied Capital Resources Limited 新联财务有限公司 0KT
O)K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @_?2iN?4Z  
allocation letter 拨款信件 ar#73f  
allocation of fund 分配款项；预留款项 )z\#  
allocation of profit 利润分配；溢利分配 c BZ,"kp-  
allocation warrant 拨款令 Xdx8HB@L  
allotment 分配；配股 \Oq8kJ=  
allotment notice 股份配售通知；配股通知 *hru);OJr  
allotment of shares 股份分配 , ^K.
J29  
allowable 可获宽免；免税的 c?e-2Dp(  
allowable business loss 可扣除的营业亏损 YoW)]n  
allowable expenses 可扣税的支出 S3l^h4  
allowance 免税额；津贴；备抵；准备金 wU>Fz*  
allowance for debts 债项的免税额 #:+F  
allowance for depreciation by wear and tear 耗损折旧免税额 1Y*k"[?dW  
allowance for funeral expenses 殡殓费的免税额 8lzoiA_9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Le:C8^  
allowance for repairs and outgoings 修葺及支出方面的免税额 [^s;Ggi9  
allowance to debtor 给债务人的津贴 s .<.6t:G4  
alteration of capital 资本更改 G;flj}z  
alternate trustee 候补受托人 q&J5(9]O|L  
amalgamation 合并 CgmAxcK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D
=mmBo  
ambit of charges 征税范围；收费范围 pZ}B/j  
amended valuation 经修订的估值 Jx~H4y=z  
American Commodities Exchange 美国商品交易所 .|^Gde  
American Express Bank Limited 美国运通银行 l)*(UZ"  
American Stock Exchange 美国证券交易所 |Q%P4S"B?  
amortization 摊销 l cHf\~  
amount due from banks 存放银行同业的款项 m$=}nI(H  
amount due from banks abroad 存放海外银行同业的款项 >mX6;6FF  
amount due from holding companies 控股公司欠款 /AADFa  
amount due from local banks 存放本港银行同业的款项 p]EugLEmG  
amount due to banks 银行同业的存款 ]"b:IWPeI  
amount due to banks abroad 海外银行同业的存款 9?MzIt  
amount due to holding companies 控股公司存款 `BKb60  
amount due to local banks 本港银行同业的存款 g(9*!g  
amount due to outport banks 外埠银行同业的存款 ux
B)dS  
amount for note issue 发行纸币的款额 :ujpLIjvVG  
amount of bond 担保契据的款额 :CW^$Zvq  
amount of consideration 代价款额 ""jW'%wR  
amount of contribution 供款数额 ^!\AT!
OT  
amount of indebtedness 负债款额 JPAjOcmU/  
amount of principal of the loan 贷款本金额 g i6s+2  
amount of rates chargeable 应征差饷数额 L7;~4_M9.V  
amount of share capital 股本额 oe]*Q  
amount of sums assured 承保款额 4NW!{Vw ,  
amount of variation 变动幅度 KD,3U/3  
amount of vote 拨款数额
# :k=  
amount payable 应付款额 _%=CW' B  
amount receivable 应收款额 3a.!9R>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \? )S{  
analysis 分析 `DF49YP"~  
ancillary risk 附属风险 /0H}-i  
annual account 周年帐目；周年帐目报表；年度决算；年结 !IdV
g$7  
annual accounting date 年结日期 _wK.n.,S~  
annual allowance 每年免税额；年积金；年度津贴；年津 On}1&!{1]  
annual balance 年度余额 /uX*FZ  
annual disposable income 每年可动用收入 xws{"m,NX~  
annual estimates 周年预算 /nQuM05*Z  
annual fee 年费 6"*
 <0  
annual general meeting 周年大会 E&zf<Y  
annual growth rate 年增率；每年增长率 #jW-&a  
annual long-term supplement 长期个案每年补助金 I2WP/  
annual pensionable emolument 可供计算退休金的年薪 TDDMx |{  
annual report 年报 yy=hCjQ)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $ mE*=  
annual return 周年报表；周年申报表；每年报税表格 4h@,hY1#  
Annual Return Rules 《周年报表规则》 !(F?`([A  
annual review of consumer prices 每年消费物价回顾 HzGwO^tbK  
annual roll-forward basis 逐年延展方式 UjQz  
annual salary 年薪 _\X ,a5Un  
annual statement 年度报表；年度决算表 j=irx5:  
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 BP@tI|  
annuitant 年金受益人 P?/JyiO}  
annuity 年金 JkWhYP}  
annuity contract 年金合约 ?&#LmeZ}K  
annuity on human life 人寿年金 Bh2l3J4X  
antecedent debt 先前的债项 <[)-Q~Gg5  
ante-dated cheque 倒填日期支票 h;jO7+W  
anticipated expenditure 预期开支 3 R
+e  
anticipated net profit 预期纯利 > v%.q]E6n  
anticipated revenue 预期收入 b(GV4%  
anti-inflation measure 反通货膨胀措施 dT*Yv`h  
anti-inflationary stance 反通货膨胀立场 H5x7)1Ir|  
apparent deficit 表面赤字 H?];8wq$G  
apparent financial solvency 表面偿债能力 d,Aa8I  
apparent partner 表面合伙人 L? DlR hu  
application for personal assessment 个人入息课税申请书 qIQ=OY=6  
application of fund 资金应用 B223W_0"o  
application to release as liquidator and to destruct the books of accounts and documents  RbTGAA  
申请免除清盘人职务及毁灭帐簿与文件 KhfADqji|  
appointed actuary 委任精算师 JE-*o"&  
appointed auditor 委任核数师；委任审计师 PM[_0b  
appointed trustee 委任的受托人 ?h&XIM(  
appointer 委任人 \)No?fB  
apportioned pro rata 按比例分摊 H%@f ^  
apportionment 分配；分摊 5OI.Ka  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B1)Eo2i#  
apportionment formula 分摊方程式 Fb(@i  
apportionment of estate duty 遗产税的分摊 _x<NGIz  
appraisal 估价；评估 g77M5(ME  
appreciable growth 可观增长 49Jnp>h  
appreciable impact 显着影响 =0d|F 8  
appreciable increase 可观增长 8l5>t  
appreciation 增值；升值 9y*] {IY  
appreciation against other currencies 相对其他货币升值 dYrgL3'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cZxY,UvYa  
appreciation tax 增值税 z;>$["t]6  
appropriation 拨款；拨用；拨付 C*b[J  
appropriation account 拨款帐目 bwXeEA@{  
Appropriation Bill 拨款法案 X6G{.Vh"  
appropriation-in-aid system 补助拨款办法 >;I8w(  
approved assets 核准资产 5q0L<GOrj  
approved basket stock 认可一篮子证券 t|>zke!'  
approved budget 核准预算 ML905n u  
approved charitable donation 认可慈善捐款 r)5xS]  
approved charitable institution 认可慈善机构 7yfh4-1M  
approved currency 核准货币；认可货币 >n09K8 A  
approved estimates 核准预算 Jx.fDVJ  
approved estimates of expenditure 核准开支预算 >NBc-DX^  
approved overseas insurer 核准海外保险人 'NlhLu  
approved overseas trust company 核准海外信托公司 nU>P%|loXx  
approved pooled investment fund 核准汇集投资基金 P0.cF]<m  
approved provident fund scheme 认可公积金计划 eZPeyYX  
approved provision 核准拨款 )*]A$\Oc[  
approved redeemable share 核准可赎回股份 JLE&nbKS  
approved regional stock 认可地区性证券 =NtHV4=b  
approved retirement scheme 认可退休金计划 JPqd}:u3  
approved subordinated loan 核准附属贷款 %, psUOY  
arbitrage 套戥；套汇；套利 +-@n}xb@  
arbitrageur 套戥者；套汇者 =Pl@+RgK+  
arbitrary amount 临时款项 !
#)t<9]fv  
arrangement 措施；安排；协定 ]!/U9"_e"B  
arrears 欠款 ~-zTY&c_  
arrears of pay 欠付薪酬 le'RU1k  
arrears of revenue 逾期未收税款；逾期未收的帐项 RJWO h  
articles of association 组织章程；组织细则；组织章程细则 w1)TnGT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2
L](4Q[M  
ascertainment of profit 确定利润 GM%OO)dO}  
"Asia Clear" “亚洲结算系统” y8~OkdlN#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9S|sTf  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \ZLi Y  
Asian Development Fund [ADF] 亚洲发展基金 :0l+x0l}  
Asian dollar bond 亚洲美元债券 *2X~NJCt  
Asian dollar market 亚洲美元市场 3 ,>M-F  
Asian dollar rate 亚洲美元利率 $os]$5(  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #-'`Ybw  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,-e}Xw9  
asked price 沽盘；喊价；索价；卖方报价 GGuU(sL*  
assessable income 应评税入息 py'vD3Q  
assessable loss 应评税亏损 Gw<D'b)!  
assessable profit 应评税利润 AabQ)23R2  
assessable value 应评税值 =PRQ3/?5  
assessed profit 估定利润 ,-AF8BP  
assessed value 经评估价值 Czjb.c:a.Y  
assessment 评税；评定；估价；评税单 L\2"1%8Wj  
assessment number 评税编号；估价编号 ^w^e~0 S  
assessment of additional tax 补加税评税 <!sLfz?  
assessment of performance 业绩评估；实绩评价 @Ul3J )=m  
Assessor 评税主任 MQ!4"E5"j  
asset price bubbles 资产价格泡沫 6j|Ncv  
asset-backed securities 具资产保证的证券 05LkLB  
assets accretion 资产增值 n=<c_a)Nb  
assets and liabilities 资产与负债 K<J,n!zc  
assets betterment statement 资产递增表；资产改进表 #BLHHK/[  
assets lending 实物放款；有抵押贷款 AZ3T#f![L@  
assets of the company passing on the death 死者去世时转移的公司资产 .|O T#"LP  
assets pledged as security for liabilities 用作负债抵押的资产 '8;bc@cE  
assets portfolio 资产投资组合 xvO
z*vM?  
assets price 资产价格 ))=6g@(  
assets quality 资产质素 eC!=4_lx)  
assets realization 资产变现 vkE`T5??  
assets refinancing arrangement 资产再集资安排 d~u=,@FK  
assets securitization 资产证券化 i&:SWH=  
assets situated outside Hong Kong 在香港以外地方的资产 x []ad"R  
assets stripping 削减资产；拆卖资产 @ 8H$  
assets value 资产值 Fe0M2%e;|  
assignee 承让人 *-9i<@|(U^  
assignment 转让；转让书；转让契 q2EDrZ  
assignment of interest 权益转让 F=Bdgg9s  
assignment of letters patent and trade mark 专利证书及商标转让 @Y/&qpo$#W  
assignment of property 物业转让；物业转让书 UT\4Xk<  
assignment right 转让权 /yG7!k]Eg  
assignor 转让人 12Oa_6<\0;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 m%[e_eS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1cK'B<5">]  
associate member 附属会员 XH?//.q  
associated body corporate 相联法人团体 u}nSdZC  
associated company 相联公司；联属公司 %/Wk+r9uu  
associated corporation 相联法团 s:tX3X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Z<.&fZ^jS  
公认会计师公会〔英国〕 \\dUp>1=  
Association of Futures Exchange Brokers 香港期货经纪协会 "&2 F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R0RxcBtG  
association of underwriters 承保人组织 ]<^2B?}  
assumption of control 接管 <r#FI8P;X  
assurance 担保；保险；转易；转易书 hBX*02p  
assurance of interest 权益的转易 M3jUnp&  
at 19XX price 按一九ＸＸ年价格计算 Q6HJ+H-Ub  
at a discount 按赔价计算；按贴水价格计算；打折扣 N\PdX$  
at a premium 按溢价计算；按升水价格计算 Ur])*#  
at call 通知付款；按通知 ,4Q4{Tx  
at constant market price 按固定市价计算 YCDH0M  
at constant price 按固定价格计算 SI!A?34  
at cost 按成本计算 !.6n=r8d  
at current market price 按当时市价计算；按现时市价计算 F{ %*(U  
at current price 按当时价格计算；按现时价格计算 @U_CnhPQq  
at factor cost 按要素成本计算；按生产要素成本计算 sE[`x^1'8  
at money-of-the-day price 按付款当日价格计算 n2K1X!E$  
at or better 按指定或较佳价位〔买卖指令〕 d=vuy   
at par 按面值计算；平价 G<7M;vRvP  
at sight 见票即付 2f[;U"  
at the close 按收市盘 WLl8oE<X  
at the opening 按开市盘 DquLr+s~  
attestation 见证；见证条款 kkjugm{D7  
at-the-money option 平价期权 |SOLC  
attorney 受权人；受托代表人 x4* bhiu  
attornment 新拥有人承认书 2Xe1qzvo  
attributable profit 可归属利润 Jc#D4e1#  
attributable share value 可归属股份价值 76tn`4NIP  
Auckland Stock Exchange 奥克兰证券交易所 eUy*
0  
auction 拍卖 &[[r|  
auctioneer 拍卖商 Nm"P8/-09  
audit 审计；核数 NBPP?\1  
Audit Commission 审计署 >/A]C$?3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] hoq2zDjD  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 c& ;@i$X(  
audit review 帐目审查 ..JRtuM-v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 U823q-x  
audited account 审计帐目；经审计的帐目 Rn?JMM]  
audited annual account 经审计的周年帐目 FaeKDbLJr  
audited balance sheet 经审计的资产负债表 9vV==A#  
auditor 核数师；核数主任；审计师 3&y-xZu]  
auditor's certificate 核数师证明书；审计师证明书 4 . 7X*1  
auditor's report 核数师报告；审计师报告 F@?-^ E@  
Aussie bond 澳元债券 inaO{ny y  
austerity budget 紧缩预算 Rf!v{\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 UH MJ(.Wa-  
Australia All Ordinaries Index 澳洲所有普通股票指数 +VkL?J  
Australian Dollar [AUD] 澳元 N6._Jb  
Australian Options Market 澳大利亚期权市场 N0p6xg~  
Australian Securities Commission 澳洲证券事务监察委员会 a^%)6E.[,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 p3A9<g  
Australian Stock Exchange 澳大利亚证券交易所 LFax$CZ
c  
Austrian Schilling [ATS] 奥地利先令 VO0:4{-  
authentication 认证；鉴证 J9[7AiEd(/  
authority to purchase 委托购买证；委购书 t1hQ0B  
authorization 认可；核准；授权；授权书 E:K
4k <  
authorization by direction 指示授权 $9X+dvu*  
authorization by instruction 指令授权 6.)ug7a
F  
authorization by warrant 令状授权 1D'r;`z  
authorization of unit trust 单位信托的认可 8{ZTHY-  
authorized agent 指定代理人 !'N@ZZ  
authorized capital 法定资本 m54>}  
authorized clerk 出市员 vxZ'-&;t  
authorized dealer 认可交易商 V[(fE=cIN~  
authorized financial institution 认可财务机构 'W(u.  
authorized fund 认可基金 c]{}|2u  
authorized fund house 获授权的基金公司；认可基金公司 jC'h54,Mr  
authorized institution 认可机构 ]AYP\\Xi  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wY<s  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8JY0]G6  
authorized insurer 获授权保险人；获认可承保人 )NZH{G  
authorized investment 特准投资项目 v Z9OJrF  
authorized person 获授权人 WK6,K92  
authorized representative 获授权代表 G?}?>O  
authorized share capital 法定股本 8NfXYR#  
automated quotation system 自动报价系统 ?z.?(xZ 6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !`e`4y*N  
自动交易系统〔香港期货交易所有限公司〕 5!?5S$>  
automatic adjustment mechanism 自动调整机制 e6taQz@}  
automatic adjustment system 自动调整系统 "B{3q`(  
Automatic Clearing House 自动票据交换所 Onq^|r's&  
automatic exchange rates accumulation system 自动化汇率累集系统 `PbY(6CF  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 DO
(};R%=  
automatic teller machine [ATM] 自动柜员机 8_}t,BC  
autopay 自动转帐 oMEW5.VX  
available assets 可用资产 0''p29  
available fiscal reserve 现存财政储备 O]tR~a  
available profit 可用利润 )jOa!E
"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 66&uK|  
average 平均；平均数；海损 gL_1~"3KGC  
average basic salary 平均基本薪金 W/,bz",v3  
average consumer expenditure 平均消费开支；一般消费开支 1O`V_d)  
average cost 平均成本 Po)U!5Tm  
average cost of land production 增辟土地平均成本 ;0Z-  
average daily turnover 平均每日成交额 5[4wN( )  
average daily wage rate 平均每日工资率 qHub+"2  
average expenditure pattern 平均开支模式 -*k2:i`  
average growth rate 平均增长率 &za }THm  
average net fixed assets 固定资产平均净值 <J<"`xKL  
average of relatives 相对价格平均数 K80f_iT5  
average price 平均价格 ,,uhEoH  
average propensity to consume 平均消费倾向；一般消费倾向 ;8^k=8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 H1c8]}  
average rate 平均率 {g.YGO  
average revenue 平均收入；平均收益 YIRe__7-NU  
average stock 平均库存；平均存货 n}UJ-\$  
average yearly rent 平均年租 q=W.82.U  
avoidance of double taxation 避免双重课税 >+J}mo=*  
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 SEM?vQ 0"}  
Da 7(jA+  
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