一些有用的会计术语(也不知道发的地方对不对)A

A: 4`=mu}Y2  
A share Ａ股；甲类股份 {7pli{`  
abatement of tax 减税；减扣免税额 {Hk}Kow  
ABN AMRO Bank N.V. 荷兰银行 <\S:'g"(  
above-the-line expenditure 线上项目支出；经常预算支出 W!(LF7_!  
above-the-line receipt 线上项目收入；经常预算收入 >KKMcTOYY  
ABSA Asia Limited 南非联合亚洲有限公司 &Hnz8Or!  
absolute change 绝对数值变更 FE;x8(;W8  
absolute expenditure 实际开支 uvS)
8-o&F  
absolute guideline figure 绝对准则数字 E<*xx#p  
absolute interest 绝对权益 C9 j|OSgk  
absolute order of discharge 绝对破产解除令 YA5g';$H*  
absolute profit margin 绝对利润幅度 [a<SDMR  
absolute value 实值；绝对值 _Bj":rzY  
absolutely vested interest 绝对既得权益 wI "U7vr  
absorbed cost 已吸收成本；已分摊成本 ??/ 'kmd  
absorption 吸收；分摊；合并 {(?4!rh  
absorption rate 吸收率；摊配率；分摊率 pmYHUj #  
ACB Finance Limited 亚洲商业财务有限公司 !Xw5<J3L-  
acceptable form of reciprocity 合理的互惠条件 (C)p9-,  
acceptable rate 适当利率；适当汇率 3T0"" !Q  
acceptance agreement 承兑协议 f|oh.z_R  
acceptance for honour 参加承兑 f`66h M[  
acceptor 承兑人；接受人；受票人 < FAheE+  
acceptor for honour 参加承兑人 {+b7sA3
 
accident insurance 意外保险 Qe(
:|q_  
Accident Insurance Association of Hong Kong 香港意外保险公会 caX< n>  
accident insurance scheme 意外保险计划 mRK>U$v  
accident year basis 意外年度基准 PeEj&4k  
accommodation 通融；贷款 U,1-A=Og{o  
accommodation bill 通融票据；空头票据 ={Qi0Pvt  
accommodation party 汇票代发人 | VDV<g5h  
account balance 帐户余额；帐户结余 IO:G1;[/2L  
account book 帐簿 FML(4BY,  
account collected in advance 预收款项 w@fi{H(R  
account current book 往来帐簿 (&x['IR  
account of after-acquired property 事后取得的财产报告 bi;1s'Y<D  
account of defaulter 拖欠帐目 g< .qUBPKX  
account payable 应付帐款 vY`s'%WV  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ny)X+2Ae  
account receivable 应收帐款 C+&l< fM&  
account receivable report 应收帐款报表 DLNbo2C  
account statement 结单；帐单；会计财务报表 jb!i$/%w  
account title 帐户名称；会计科目 ZqO^f*F>h  
accountant's report 会计师报告 18:%~>.!  
Accountant's Report Rules 会计师报告规则 0+b1vhQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #C@FYOf*  
Accounting Arrangements 《会计安排》 ,5<Cd,`*  
accounting basis 会计基础 C$)onk  
accounting by Official Receiver 破产管理署署长呈交的帐目 FJ?IUy 6  
Accounting Circular 《会计通告》 Q#zmf24W  
accounting class 会计类别 _v]MsT-q  
accounting date 记帐日期；会计结算日期 \xoP)Ub>  
accounting for money 款项核算 u\nh[1)a)  
Accounting Officer 会计主任 X)3!_  
accounting period 会计报告期；会计期 RViuJ;  
accounting policy 会计政策；会计方针 }*"p?L^p{  
accounting practice 会计惯例 Kx JqbLUC  
accounting principle 会计准则 %H"47ZFxAs  
accounting record 会计记录 L_i
Ft!  
accounting report 会计报告 7. ;3e@s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y"wShAR  
Accounting Society of China 中国会计学会 ,$&&-p I]  
accounting statement 会计报表 @D
o=
k  
accounting system 会计制度；会计系统 ;sFF+^~L  
accounting transaction 会计事项；帐务交易 [j'X;tVX{  
accounting treatment 会计处理 c~ V*:$F  
accounting year 会计年度 ,s;UfF  
accretion 增值；添加 .#pU=v#/[  
accrual 应计项目；应累算数目 UW EV^ &"x  
accrual basis 应计制；权责发生制 Thit  
accrual basis accounting 应计制会计；权责发生制会计 VY\&8n}e(  
accrue 应累算；应计 N ZSSg2TX#  
accrued benefit 应累算利益 >[*qf9$  
accrued charges 应计费用 bA->{OPkT  
accrued cumulative preference share dividend 应累算的累积优先股股息 GR32S=\  
accrued expenses 应累算费用 Yg1X  
accrued interest payable 应付利息；应计未付利息 !g2+w$YVa  
accrued interest receivable 应收利息；应计未收利息 sD wqH.L  
accrued right 累算权益 #
>+HlT  
accruing profit 应累算的利润 Y:a]00&)#Y  
accumulated fiscal reserve 累积财政储备 f& '  
accumulated profit 累积利润；滚存溢利 N]sAji*  
accumulated reserve 累积储备 I,8Er2;)  
accumulation of surplus income 累积收益盈余 ?6Y?a2 |  
acquired assets 既得资产 D}/vLw:v  
acquisition 收购；购置；取得 \)|hogI|f  
acquisition cost 购置成本 !C:$?oU  
acquisition expenses 购置费用 |
$b}L7_  
acquisition of 100% interest 收购全部股权 ekCC5P!  
acquisition of control 取得控制权 J7p),[>I<  
acquisition of fixed assets 购置固定资产 [cp+i^f  
acquisition of shell “买壳” J/*`7Pd  
acquisition price 收购价 M/K5#8Arj  
act of God 天灾 JaGtsi9%.  
acting partner 执事合伙人 G'A R`"F  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0"bcdG<}  
active partner 积极参与的合伙人 ea')$gR  
active trading 交投活跃 C3YT1tK  
actual circulation 实际流通 7Jho}5J  
actual cost 实际成本 uW36;3[f#1  
actual expenditure 实际开支；实际支出 HA>OkA/  
actual income 实际入息；实际收入；实际收益 n7-6- #  
actual market 现货市场 3:i@II  
actual price 现货价；实际价格 TWFr 4-  
actual profit 实际利润 CizX<Cr}  
actual quotation 实盘；实际价位；实际报价 B&uz;L3  
actual year basis 按实际年度计算 k\G
cHI-  
actuals 实货 e**qF=HCw  
actuarial investigation 精算调查 [HZv8HU|  
actuarial principle 精算原则 |# 2.Q:&  
actuarial report 精算师报告 Q$Q([Au  
Actuarial Society of Hong Kong 香港精算学会 Npy:!  
actuarial valuation 精算师估值 6~w@PRy  
actuary 精算师 N//KPh  
ad referendum agreement 暂定协议；有待覆核的协定 #O dJ"1A|  
ad valorem duty 从价税；按值征税 *bA.zmzM  
ad valorem duty system 从价税制 "1M[5\Ax  
ad valorem fee 从价费 V6reqEh  
ad valorem tariff 从价关税 R/z=p_6p7`  
additional allowance 额外免税额 NHZz _a=  
additional amount for unexpired risk 未过期风险的额外款额 9mTJ|sN:e  
additional assessable profit 补加应评税利润 hZ  
additional assessment 补加评税 '(|ofJe!  
additional commitment 额外承担 _zi|  
additional commitment vote 额外承担拨款 WEi2=3dV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0Z{ZO*rK  
additional dependent parent allowance 供养父母额外免税额 ~FG]wNgS  
additional provision 额外拨款 nc|p)  
additional stamp duty 附加印花税 G*P#]eO  
additional tax 补加税罚款；补加税款 ^3L0w
}#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7E~;xn;  
adjudged bankrupt 被裁定破产 |_@>*Vmg  
adjudicated bankrupt 裁定破产人 IB]l1<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 j+ 0I-p  
adjudication of bankruptcy 裁定破产；宣告破产 VS8Rx.?  
adjudication of insolvency 裁定无力偿还债务 ^,T(mKS  
adjusted actual 经调整的实数；调整后的实数 JrRH\+4K  
adjusted current assets 经调整的流动资产；调整后的流动资产
j HJ`,#  
adjusted figure 经调整的数字；调整后的数额 u5f9Jw}  
adjusted liabilities 经调整的负债；调整后的负债 j\^CV?}sm'  
adjusted loss 经调整的亏损；调整后的亏损 YglmX"fLf  
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 y/ef>ZZ  
adjusted profit 经调整的利润；调整后的利润 Gu\q%'I  
adjusted surplus 经调整的盈余额；调整后的盈余额 @QPz#-  
adjusted value 经调整的价值；调整后的价值 M:B=\&.O  
adjustment 调整；修订；理算〔保险〕 338k?nHxv  
adjustment centre 调剂中心 U#WF;q0L  
adjustment lag 调整过程的时间差距；调整时差 l)l^[2  
adjustment mechanism 调整机制 n]o<S+z  
adjustment of loss 亏损调整 %aVq+kC h  
adjustment process 调整过程；调整程序 x-&@wMqkc  
adjustment range 调整幅度 QX'qyojxN  
administered exchange rate 受管制汇率 vuY~_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5uj?#)N  
administration expenses 行政费用 CN8Y\<Ar  
administration fee 手续费；行政费 H%Q7D-  
administration in bankruptcy 破产管理 ;u46Z  
administration order 遗产管理令 l?n\i]
'  
administrator 管理人；遗产管理人 JO6)-U$7UG  
administrator of the estate 遗产管理人 g&Vx:fOC  
admission of debt 债项承认书 pJ'"j 6Q  
admission of proof 接纳债权证明 #fn)k1  
advance 放贷款项；垫付款项；预支款项；预付款项 ,M ^<CJ  
advance account 暂支帐目；预付款帐户 pYmk1!]/  
advance compensation 预付补偿金 %S^8c  
advance from shareholder 股东垫款 .;`AAH'k  
advance pending reimbursement 预支以待日后付还 K} X&AJ5A  
advanced economy 先进经济体系 _TQj
~W<  
advancement 预付；预付财产 |[aiJR[Q  
advances warrant 垫款令 :emiQ  
advancing 贷出 Iom'Y@x  
adverse balance 逆差 30T)!y  
adverse exchange 逆汇 O.M>+~Nw  
advertisement addressed to shareholders 在报章刊登的致股东通告 Gm^U;u}=f  
advice for collection 托收通知书 EaY?aAuS:  
advice of drawing 提款通知书；汇票通知书 ,w:U#r~s"  
advice of payment 付款通知 `Cynj+PCe  
Advisory Committee [Securities and Futures Commission] $1L>)S  
谘询委员会〔证券及期货事务监察委员会〕 9w"4K.  
Advisory Committee on Diversification 经济多元化谘询委员会 1JG'%8}#8  
affidavit 誓章；遗产申报誓章 L2i_X@/  
affidavit of no receipt 述明无收款的誓章 ~YWQ2]  
affiliate 联号；联营公司；附属公司 wIaony  
affiliated company 附属公司；联号；联营公司 =|y9UlsD  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j[J-f@F \Y  
affordability 负担能力 E,x+JeKV  
African Development Bank [AfDB] 非洲开发银行 xHLlMn4M  
after-acquired property 事后取得的财产 r1{@Ucw2  
after-hours dealing 市后交易 ">,|V-H  
after-tax profit 税后盈利；税后利润；税后溢利 LG|fq/;  
agency agreement 代理协议 czgO ;3-C  
agency expenses 代理机构的开支 .2Elr(&*h  
agency fee 代理费 yEoF4bt  
Agency Law 《代理法》 Ww+IWW@  
agent 代理人；承销人 u(F_oZ~  
agent of company 公司代理人 k|PN0&J  
agent's fee 代理人费；经纪费 ! Y~FLA_  
aggregate 总计；总数；总体数字 `MN4uC  
aggregate amount 总款额；总额 ,77d(bR<  
aggregate assets and liabilities 总体资产与负债 _FU_Ubkr  
aggregate at constant price 按固定价格计算的总体数字 $AjHbU.I{  
aggregate demand 总需求 Ed df2;-.  
aggregate gross position 总持仓量 ?(F6#"
/E  
aggregate limit 总限额 <7Or{:Sc90  
aggregate of salaries tax 合计薪俸税 cO+qs[ BQ  
aggregate performance 总体表现；总体业绩 k&vz7Q`T  
aggregate supply 总体供应 u5b|#&-mX  
aggregate surplus 总盈余 BLf>_bUk  
aggregate total 整体总额 W ]?G}Q;  
aggregate value 总值；合计价值 X Dm[Gc>(~  
aggregated basis 合计基准 pG^  
aggregated net chargeable income 合计应课税入息实额 m6\E$;`  
aggregation 合并计算；合计；总和 ~#[yJNYQ  
aggregation of incomes of husband and wife 夫妇入息合并计算 lc1(t:"[  
aggregation of property 财产的总和 qUW! G&R  
agio 差价；贴水 4=.89T#<  
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》 m{cGK`/\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _Gi4A  
《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》 oC: {aK6\  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment G+"t/?/  
《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》 /1V xc 6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment g._]8{K  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (!7sE9rP  
agreement for a settlement 授产协议 :vqgGKml$  
agreement for assignment 转让协议 bL+_j}{:N  
agreement for sale 售卖协议；买卖协议 RSyUaA  
agreement for sale and purchase 买卖协议 y@:h4u"3  
agreement for the payment of interest 支付利息协议 r,1!?s^L  
agreement for the repayment of money 还款协议 }mYx_=+VX  
agreement of reinsurance 再保险协议 )D5"ap]fX  
Agricultural Bank of China 中国农业银行 $m{:C;UH  
air passenger departure tax 飞机乘客离境税 Q4!_>YZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =9boya,>  
airport tax 机场税 aFb==73aLw  
alcohol duty 酒精税 .B]MpmpK  
alienation 让与；让渡；转让 IS{wtuA.  
alimony 生活费；赡养费 c%2QZC  
All Ordinaries Index [AOI] 所有普通股指数 ~Z?TFg  
all risks 全险；综合险 Xq]w<$  
All Sales Record for Stock Market 《股票市场成交报告》 ^Y>F|;M#  
Allied Capital Resources Limited 新联财务有限公司 [P=Jw:E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~hnQUS`A  
allocation letter 拨款信件 ll<Xz((o  
allocation of fund 分配款项；预留款项 ^w@%cVh  
allocation of profit 利润分配；溢利分配 *yt=_Q  
allocation warrant 拨款令 FxtQXu-g  
allotment 分配；配股 F|o:W75  
allotment notice 股份配售通知；配股通知 j_!F*yul  
allotment of shares 股份分配 7{)G_?Q&  
allowable 可获宽免；免税的 9~5
uaP$S  
allowable business loss 可扣除的营业亏损 jrlVvzZ  
allowable expenses 可扣税的支出 ~Ei$nV  
allowance 免税额；津贴；备抵；准备金 RK'\C\gMDu  
allowance for debts 债项的免税额 GmeQ`;9,  
allowance for depreciation by wear and tear 耗损折旧免税额 hz;G$cuEE  
allowance for funeral expenses 殡殓费的免税额 &0OG*}gi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \Fbv
Hr,  
allowance for repairs and outgoings 修葺及支出方面的免税额 mPtZO*Fc  
allowance to debtor 给债务人的津贴 EyD=q! ZVZ  
alteration of capital 资本更改 q77;ZPfs8  
alternate trustee 候补受托人 /ivJsPH  
amalgamation 合并 Pmr5S4Ka  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6S'yZQ|b  
ambit of charges 征税范围；收费范围 8>2.UrC  
amended valuation 经修订的估值 j9x<Y]  
American Commodities Exchange 美国商品交易所 nzuX&bSw  
American Express Bank Limited 美国运通银行 _"Dv uR  
American Stock Exchange 美国证券交易所 7a=gH2]&  
amortization 摊销 */)c?)"  
amount due from banks 存放银行同业的款项 o/$}  
amount due from banks abroad 存放海外银行同业的款项 *
J7DY f  
amount due from holding companies 控股公司欠款 < Mn ;  
amount due from local banks 存放本港银行同业的款项 SO|NaqWa  
amount due to banks 银行同业的存款 QuF:p  
amount due to banks abroad 海外银行同业的存款 !N\@'F!  
amount due to holding companies 控股公司存款 '8RsN-w  
amount due to local banks 本港银行同业的存款 Bw)/DM]  
amount due to outport banks 外埠银行同业的存款 F#,90F'  
amount for note issue 发行纸币的款额 55nlg>j  
amount of bond 担保契据的款额 UUYSFa%  
amount of consideration 代价款额 g|DF[  
amount of contribution 供款数额 N=T<_`$5  
amount of indebtedness 负债款额  N_kMK  
amount of principal of the loan 贷款本金额 b,l$1{  
amount of rates chargeable 应征差饷数额 (Ft+uuG  
amount of share capital 股本额 jiV<+T?  
amount of sums assured 承保款额 ^EtMxF@D  
amount of variation 变动幅度 IXMop7~  
amount of vote 拨款数额 ITE{@1  
amount payable 应付款额 Xk~D$~4<  
amount receivable 应收款额 ~9,,~db  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =V,mtT  
analysis 分析 DbBcQ%  
ancillary risk 附属风险 a?I= !js  
annual account 周年帐目；周年帐目报表；年度决算；年结 b(eNmu  
annual accounting date 年结日期 iTBx\u%{  
annual allowance 每年免税额；年积金；年度津贴；年津 &=@IzmA  
annual balance 年度余额 \+oQd=K@  
annual disposable income 每年可动用收入 $B2J T9  
annual estimates 周年预算 sQUM~HD\a  
annual fee 年费 ="1Ind@w!  
annual general meeting 周年大会 GfxZ'VIn  
annual growth rate 年增率；每年增长率 >\-hO&%_  
annual long-term supplement 长期个案每年补助金 tzWSA-Li  
annual pensionable emolument 可供计算退休金的年薪 .;y.]Z/;  
annual report 年报 Z, zWuE3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #vz7y(v  
annual return 周年报表；周年申报表；每年报税表格 
Q04al=  
Annual Return Rules 《周年报表规则》 e8>})  
annual review of consumer prices 每年消费物价回顾 qTRsZz@  
annual roll-forward basis 逐年延展方式 ,8S/t+H  
annual salary 年薪 =57>!)  
annual statement 年度报表；年度决算表 oA7tEu   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 n$MO4s8)  
annuitant 年金受益人 (Z+.45{-  
annuity 年金 XO>KZV7)  
annuity contract 年金合约 6y-@iJ*ld;  
annuity on human life 人寿年金 4M=]wR;  
antecedent debt 先前的债项 rT=rrvV3g  
ante-dated cheque 倒填日期支票 (R[[Z,>w.  
anticipated expenditure 预期开支 m4[;(1  
anticipated net profit 预期纯利 |{z:IQLv  
anticipated revenue 预期收入 !P2ro~0/  
anti-inflation measure 反通货膨胀措施 : Xda1S  
anti-inflationary stance 反通货膨胀立场 CmP9Q2  
apparent deficit 表面赤字 gDQ^)1k  
apparent financial solvency 表面偿债能力 G)AqbY  
apparent partner 表面合伙人 -V*R\,>  
application for personal assessment 个人入息课税申请书 GL>O4S<`  
application of fund 资金应用 afCW(zHp  
application to release as liquidator and to destruct the books of accounts and documents 5N#aXG^9  
申请免除清盘人职务及毁灭帐簿与文件 JU4<|5H  
appointed actuary 委任精算师 NlA,'`,  
appointed auditor 委任核数师；委任审计师 oM
X  
appointed trustee 委任的受托人 lF<]8m%F  
appointer 委任人 N~nziY*C,*  
apportioned pro rata 按比例分摊 ]{;gw<T  
apportionment 分配；分摊 ^rB8? kt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aj-Km`5r}  
apportionment formula 分摊方程式 6B8VfQ9[  
apportionment of estate duty 遗产税的分摊 z 4e7PW|  
appraisal 估价；评估 =Pyj%4Rs  
appreciable growth 可观增长 prUN)r@U   
appreciable impact 显着影响 [$ubNk;!z  
appreciable increase 可观增长 lB8-Z ow  
appreciation 增值；升值 lne|5{h  
appreciation against other currencies 相对其他货币升值 I {SjlN}d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Eh)fnqs_d}  
appreciation tax 增值税 o@_q]/Mh  
appropriation 拨款；拨用；拨付 \,'m</o~,  
appropriation account 拨款帐目 Oz75V|D  
Appropriation Bill 拨款法案 0G(/Wb"/  
appropriation-in-aid system 补助拨款办法 U"~>jZKk  
approved assets 核准资产 D5gFXEeh  
approved basket stock 认可一篮子证券 s-NX 
o  
approved budget 核准预算 eFB5=)l
d  
approved charitable donation 认可慈善捐款 CYf$nYR  
approved charitable institution 认可慈善机构 H-!,yte  
approved currency 核准货币；认可货币 9sM!`Lz{  
approved estimates 核准预算 (=FRmdeYl1  
approved estimates of expenditure 核准开支预算 &Gc9VF]o  
approved overseas insurer 核准海外保险人 (fhb0i-  
approved overseas trust company 核准海外信托公司 4V"E8rUL(  
approved pooled investment fund 核准汇集投资基金 zF@/K`  
approved provident fund scheme 认可公积金计划 h7
*J9[$  
approved provision 核准拨款 [DYQ"A=)d  
approved redeemable share 核准可赎回股份 Ky`qskvu  
approved regional stock 认可地区性证券 =?5]()'*n  
approved retirement scheme 认可退休金计划 i9:C4',sw0  
approved subordinated loan 核准附属贷款 !K#qeY}  
arbitrage 套戥；套汇；套利 a)!o @  
arbitrageur 套戥者；套汇者 av(6wht8  
arbitrary amount 临时款项 3RUy,s  
arrangement 措施；安排；协定 e_^26^{q  
arrears 欠款 7kC^ 30@T3  
arrears of pay 欠付薪酬 +Z,;,5'5G  
arrears of revenue 逾期未收税款；逾期未收的帐项 H
kg2P,2  
articles of association 组织章程；组织细则；组织章程细则 #QZe,"C9`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5frX  
ascertainment of profit 确定利润 9v#CE!  
"Asia Clear" “亚洲结算系统” k<z)WNBf  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xPdG*OcX!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \wmN  
Asian Development Fund [ADF] 亚洲发展基金 .w:DFk^E]b  
Asian dollar bond 亚洲美元债券 PgAf\.48a  
Asian dollar market 亚洲美元市场 pP1|&`}ux  
Asian dollar rate 亚洲美元利率 ,S\CC{!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S0$8@"~=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9FF0%*tGo  
asked price 沽盘；喊价；索价；卖方报价 s$IDLs,WM  
assessable income 应评税入息 AI2~Jp  
assessable loss 应评税亏损 [=C6U_vU  
assessable profit 应评税利润 v<k?Vu  
assessable value 应评税值 )J=!L\  
assessed profit 估定利润 m1b?J3  
assessed value 经评估价值 I2XU(pYU  
assessment 评税；评定；估价；评税单 6]i-E>p3R  
assessment number 评税编号；估价编号 S*pGMuui  
assessment of additional tax 补加税评税 Xa[.3=bV?  
assessment of performance 业绩评估；实绩评价 y4yhF8E>;U  
Assessor 评税主任 ^"E^zHM(  
asset price bubbles 资产价格泡沫 UB@Rs|)  
asset-backed securities 具资产保证的证券
ip\sXVR
 
assets accretion 资产增值 z>xmRs   
assets and liabilities 资产与负债 rDtY[  
assets betterment statement 资产递增表；资产改进表 K&u_R  
assets lending 实物放款；有抵押贷款 cUk7i`M;6  
assets of the company passing on the death 死者去世时转移的公司资产 .C%<P"=J4h  
assets pledged as security for liabilities 用作负债抵押的资产 D#aDv0b  
assets portfolio 资产投资组合 b\f O8{k  
assets price 资产价格 #x@$lc=k3  
assets quality 资产质素 eNh39er  
assets realization 资产变现 ^+ml5m  
assets refinancing arrangement 资产再集资安排 t6rRU~;}  
assets securitization 资产证券化 KA5v+~  
assets situated outside Hong Kong 在香港以外地方的资产 _r#Z}HK  
assets stripping 削减资产；拆卖资产 qyb?49I  
assets value 资产值 H;mSkRD3N  
assignee 承让人 VD AaYDi  
assignment 转让；转让书；转让契 "37lx;CH  
assignment of interest 权益转让 _=r6=.  
assignment of letters patent and trade mark 专利证书及商标转让 /*~EO{o  
assignment of property 物业转让；物业转让书 qfF~D0}  
assignment right 转让权 D'>_I.  
assignor 转让人 |*Yr<zt  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 f^3*)Ni  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Xc++
b|k  
associate member 附属会员 #&+{mCjs  
associated body corporate 相联法人团体 T}Tp
$.gB  
associated company 相联公司；联属公司 yNBQGSH  
associated corporation 相联法团 i%iL[id:w  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e}voV0y\v:  
公认会计师公会〔英国〕  y`iBFC;_  
Association of Futures Exchange Brokers 香港期货经纪协会 q~Hn-5H4Q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Xxj- 6i  
association of underwriters 承保人组织 8qoMo7-f  
assumption of control 接管 Gf6p'(\zun  
assurance 担保；保险；转易；转易书 E*&vy  
assurance of interest 权益的转易 Ha#=(9.  
at 19XX price 按一九ＸＸ年价格计算 Ng&%o  
at a discount 按赔价计算；按贴水价格计算；打折扣 ejKucEgD  
at a premium 按溢价计算；按升水价格计算 F~ty!(c  
at call 通知付款；按通知 4(n-_BS  
at constant market price 按固定市价计算 &$BjV{,/zc  
at constant price 按固定价格计算 1y&\5kB  
at cost 按成本计算 @3i\%R)n;  
at current market price 按当时市价计算；按现时市价计算 bG"~"ipn%  
at current price 按当时价格计算；按现时价格计算 +.8 \p5  
at factor cost 按要素成本计算；按生产要素成本计算 rw[ph[\X  
at money-of-the-day price 按付款当日价格计算 d7^}tM  
at or better 按指定或较佳价位〔买卖指令〕 yZ7&b&2nLn  
at par 按面值计算；平价 (y'hyJo  
at sight 见票即付 Yu/ID!`Z  
at the close 按收市盘 krxo"WgD  
at the opening 按开市盘 OG~gFZr)6  
attestation 见证；见证条款 n)/z0n!\  
at-the-money option 平价期权 ZmqKQO  
attorney 受权人；受托代表人 QpH'P
Yy  
attornment 新拥有人承认书 -/B+T>[nTb  
attributable profit 可归属利润 Z3e| UAif  
attributable share value 可归属股份价值 uh_RGM&  
Auckland Stock Exchange 奥克兰证券交易所 *tFHM &a  
auction 拍卖 ?
5__oT  
auctioneer 拍卖商 3d8L6GJ  
audit 审计；核数 [Y/} ^  
Audit Commission 审计署 OF>mF~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2>9C-VL2  
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〕 hF?1y`20  
audit review 帐目审查 ZgJQ?S$D  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 L&8~f]  
audited account 审计帐目；经审计的帐目 jwe*(k]z  
audited annual account 经审计的周年帐目 lgAoJ[  
audited balance sheet 经审计的资产负债表 g9p
Z\$J&  
auditor 核数师；核数主任；审计师 h f)?1z4  
auditor's certificate 核数师证明书；审计师证明书 mM~qBrwL  
auditor's report 核数师报告；审计师报告 $p8xEcQdU#  
Aussie bond 澳元债券 T~?Ff|qFC  
austerity budget 紧缩预算 X #dmo/L8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :k]1Lm|
|  
Australia All Ordinaries Index 澳洲所有普通股票指数 h^45,E C  
Australian Dollar [AUD] 澳元 [^n.Pns  
Australian Options Market 澳大利亚期权市场 tIi&;tw]  
Australian Securities Commission 澳洲证券事务监察委员会 dbLZc$vPj  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 OO\+J  
Australian Stock Exchange 澳大利亚证券交易所 YDsb3X<0'  
Austrian Schilling [ATS] 奥地利先令 ;V_e>TyG  
authentication 认证；鉴证 LP^$AAy  
authority to purchase 委托购买证；委购书 H'5)UX@LP  
authorization 认可；核准；授权；授权书 u
Cvj!  
authorization by direction 指示授权 "!P3R1;%  
authorization by instruction 指令授权 %`r$g[<G  
authorization by warrant 令状授权 5pG}Yk_(x  
authorization of unit trust 单位信托的认可 tFn)aa~L  
authorized agent 指定代理人 +480 l}  
authorized capital 法定资本 JG.y,<xW  
authorized clerk 出市员 \sixI;-2  
authorized dealer 认可交易商 2DrM3ZU8  
authorized financial institution 认可财务机构 9=M$AB  
authorized fund 认可基金 7"D",1h  
authorized fund house 获授权的基金公司；认可基金公司 2|y"!JqE1  
authorized institution 认可机构 +/7?HGf  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 SR hiQ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 yzn%<H~  
authorized insurer 获授权保险人；获认可承保人 GVr1`l  
authorized investment 特准投资项目 TqQB@-!  
authorized person 获授权人 /HE
w-M9z  
authorized representative 获授权代表 j;G
tu  
authorized share capital 法定股本 7WqH&vU|  
automated quotation system 自动报价系统 g =hg%gRy"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Paq4  
自动交易系统〔香港期货交易所有限公司〕 2qN
t,;DQ  
automatic adjustment mechanism 自动调整机制 $Wol?)
z  
automatic adjustment system 自动调整系统 MY)O^I X$  
Automatic Clearing House 自动票据交换所 r6Dz;uz  
automatic exchange rates accumulation system 自动化汇率累集系统 rKc9b<Ir  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 s^TZXCyF o  
automatic teller machine [ATM] 自动柜员机 Wi<m{.%\E  
autopay 自动转帐 =s{>Fsm1  
available assets 可用资产 AN m d!  
available fiscal reserve 现存财政储备 >uB?rGcM  
available profit 可用利润 CW K7wZM  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 uZYF(Yu  
average 平均；平均数；海损 }tuC}  
average basic salary 平均基本薪金 t3ZOco@~P  
average consumer expenditure 平均消费开支；一般消费开支 XJB)rP  
average cost 平均成本 gg/-k;@ Rf  
average cost of land production 增辟土地平均成本 ]0OR_'?,  
average daily turnover 平均每日成交额
2'Uu:Y^  
average daily wage rate 平均每日工资率 J{<X7uB  
average expenditure pattern 平均开支模式 CxmKz78  
average growth rate 平均增长率 :Ov6_x]*  
average net fixed assets 固定资产平均净值 z6P$pqyF  
average of relatives 相对价格平均数 RC"MdcD:]y  
average price 平均价格 =%O6:YM   
average propensity to consume 平均消费倾向；一般消费倾向 fbvL7* (  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~=LE0.3[  
average rate 平均率 hE/cd1iJ$  
average revenue 平均收入；平均收益 )q4[zv9  
average stock 平均库存；平均存货 B-Hrex]  
average yearly rent 平均年租 e>OoyDZ@R  
avoidance of double taxation 避免双重课税 UDFDJm$  
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&OW4_  
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