一些有用的会计术语(也不知道发的地方对不对)A

A: "qF8'58  
A share Ａ股；甲类股份 x~ I cSt  
abatement of tax 减税；减扣免税额 vjWS35i  
ABN AMRO Bank N.V. 荷兰银行 XS>4efCJ  
above-the-line expenditure 线上项目支出；经常预算支出 J?{uG8)  
above-the-line receipt 线上项目收入；经常预算收入 ?U&o
nGy  
ABSA Asia Limited 南非联合亚洲有限公司 mY-r:  
absolute change 绝对数值变更 l`d=sOB^  
absolute expenditure 实际开支 9,4a?.*4~  
absolute guideline figure 绝对准则数字 Bi]%bl>%  
absolute interest 绝对权益 lPjgBp{/  
absolute order of discharge 绝对破产解除令 g\2Y605DM  
absolute profit margin 绝对利润幅度 GerZA#  
absolute value 实值；绝对值 0=~Ji_5mB  
absolutely vested interest 绝对既得权益 Zu!3RN[lp?  
absorbed cost 已吸收成本；已分摊成本 R6ywc"xE  
absorption 吸收；分摊；合并 M C>{I3  
absorption rate 吸收率；摊配率；分摊率 Zscmc;G  
ACB Finance Limited 亚洲商业财务有限公司
%"o4IYV#  
acceptable form of reciprocity 合理的互惠条件 e_Y>
[/Om  
acceptable rate 适当利率；适当汇率 Gz`Zp "i%0  
acceptance agreement 承兑协议 c#_%|gg  
acceptance for honour 参加承兑 $OmtN
"  
acceptor 承兑人；接受人；受票人 p[cC%3  
acceptor for honour 参加承兑人 _uDtRoI8  
accident insurance 意外保险 FG?B:Zl%T  
Accident Insurance Association of Hong Kong 香港意外保险公会 -)w/nq  
accident insurance scheme 意外保险计划 avdi9!J2  
accident year basis 意外年度基准 rLp0VKPe  
accommodation 通融；贷款 k(et b#  
accommodation bill 通融票据；空头票据 *M&~R(TMn  
accommodation party 汇票代发人 XBBsdldZ  
account balance 帐户余额；帐户结余 }pA0mW9  
account book 帐簿 KY@k4S+  
account collected in advance 预收款项 o4d>c{p  
account current book 往来帐簿 )x]/b=m  
account of after-acquired property 事后取得的财产报告 a&j H9  
account of defaulter 拖欠帐目 )U5AnL  
account payable 应付帐款 Dp>/lkk.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 U<Ag=vsZE  
account receivable 应收帐款 V;.=O}Lr  
account receivable report 应收帐款报表 \SyfEcSf2v  
account statement 结单；帐单；会计财务报表 nlh%O@,  
account title 帐户名称；会计科目 ?'^xO:  
accountant's report 会计师报告 7&2xUcsz)  
Accountant's Report Rules 会计师报告规则 pj'Yv  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ="MG>4j3.F  
Accounting Arrangements 《会计安排》 zvE]4}VL?  
accounting basis 会计基础 ~Xa >;  
accounting by Official Receiver 破产管理署署长呈交的帐目 "@.hz@>  
Accounting Circular 《会计通告》 Y
f|+p65g  
accounting class 会计类别 iX}EJD{f  
accounting date 记帐日期；会计结算日期 fy7]
I?vm@  
accounting for money 款项核算 od
$Cm5  
Accounting Officer 会计主任 I/t2c=f  
accounting period 会计报告期；会计期 s+,JwV?b  
accounting policy 会计政策；会计方针 0&zp9(G5  
accounting practice 会计惯例 ZjbMk3Y  
accounting principle 会计准则 h%Bp%Y9  
accounting record 会计记录 Y'58.8hl  
accounting report 会计报告 C&r&&Pw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p9fx~[_5/  
Accounting Society of China 中国会计学会 G$WMW@fy  
accounting statement 会计报表 VP5_Y1e7  
accounting system 会计制度；会计系统 (;\JCeGA  
accounting transaction 会计事项；帐务交易 {o AJL  
accounting treatment 会计处理 o[aRG7C  
accounting year 会计年度 t '* L,  
accretion 增值；添加 ^k/@y@%  
accrual 应计项目；应累算数目 dCN4aY[d  
accrual basis 应计制；权责发生制 K%)u zP  
accrual basis accounting 应计制会计；权责发生制会计 (zte'F4  
accrue 应累算；应计 2e#hJ-/`-  
accrued benefit 应累算利益 kk& ([xqU  
accrued charges 应计费用 ("ql//SL  
accrued cumulative preference share dividend 应累算的累积优先股股息 SK#;/fav6  
accrued expenses 应累算费用 "p0e6Z=  
accrued interest payable 应付利息；应计未付利息 R FWJ ZN"  
accrued interest receivable 应收利息；应计未收利息 o^H.uBO{  
accrued right 累算权益 OUQySac  
accruing profit 应累算的利润 0;KjP?5  
accumulated fiscal reserve 累积财政储备 ~Cm_=[  
accumulated profit 累积利润；滚存溢利 /U+0T>(HS  
accumulated reserve 累积储备 K<6)SL4  
accumulation of surplus income 累积收益盈余 0.qnbDw_  
acquired assets 既得资产 ZDMS:w.'T  
acquisition 收购；购置；取得 AfB,`l`k  
acquisition cost 购置成本 s&TPG0W  
acquisition expenses 购置费用 AKu]c-  
acquisition of 100% interest 收购全部股权 Igrr"NuDZ  
acquisition of control 取得控制权 2XNO*zbve  
acquisition of fixed assets 购置固定资产 a/^ojn  
acquisition of shell “买壳” 3P N<J  
acquisition price 收购价 %xPJJ$P  
act of God 天灾 8\P!47'q  
acting partner 执事合伙人 y38x^fuYJ~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?t46TV'G  
active partner 积极参与的合伙人 &C6Z-bS"  
active trading 交投活跃 LB$#]
Z  
actual circulation 实际流通 )T&ZiHIJ3  
actual cost 实际成本 gd#+N]C_  
actual expenditure 实际开支；实际支出 @T)kqT  
actual income 实际入息；实际收入；实际收益 `r+zNJ@q  
actual market 现货市场 ~nDbWv"  
actual price 现货价；实际价格 0QcC5y;  
actual profit 实际利润 Z^wogIAV  
actual quotation 实盘；实际价位；实际报价 wO.T"x%X  
actual year basis 按实际年度计算 NU"Ld+gw  
actuals 实货 B OKY X  
actuarial investigation 精算调查 *:}9(8d  
actuarial principle 精算原则 K!g!tA$  
actuarial report 精算师报告 :"{("!x  
Actuarial Society of Hong Kong 香港精算学会 eaB6e@]@  
actuarial valuation 精算师估值 N3"O
#C  
actuary 精算师 Vq4g#PcG  
ad referendum agreement 暂定协议；有待覆核的协定 >{
R+j4%  
ad valorem duty 从价税；按值征税 'ioX,
KD  
ad valorem duty system 从价税制 UXgeL2`;  
ad valorem fee 从价费 Z}$wvd  
ad valorem tariff 从价关税 ~T">)Y~+xI  
additional allowance 额外免税额 (J}tCqP  
additional amount for unexpired risk 未过期风险的额外款额 OXDEU.  
additional assessable profit 补加应评税利润 /3#)  
additional assessment 补加评税 K-<<s  
additional commitment 额外承担 #:[^T,YD0  
additional commitment vote 额外承担拨款 `8M{13fv  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 t.X8c/,;g  
additional dependent parent allowance 供养父母额外免税额 +@G#Z3;l!  
additional provision 额外拨款 (}
*1,N!#  
additional stamp duty 附加印花税 D6N32q@  
additional tax 补加税罚款；补加税款 P.#@1_:gC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 djmd @{Djt  
adjudged bankrupt 被裁定破产 S3Dmc\f  
adjudicated bankrupt 裁定破产人 Z@(m.&ZRx  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ((Uw[8#2`  
adjudication of bankruptcy 裁定破产；宣告破产 7fE U5@  
adjudication of insolvency 裁定无力偿还债务 ;Vv.$mI  
adjusted actual 经调整的实数；调整后的实数 'nJ,mZx  
adjusted current assets 经调整的流动资产；调整后的流动资产 a1#",%{I  
adjusted figure 经调整的数字；调整后的数额 vLI'Z)\  
adjusted liabilities 经调整的负债；调整后的负债 ]Ub"NLYV  
adjusted loss 经调整的亏损；调整后的亏损 grVPu! 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 A9Kt^HR  
adjusted profit 经调整的利润；调整后的利润 :yxP3e%rp  
adjusted surplus 经调整的盈余额；调整后的盈余额 b,hRk1  
adjusted value 经调整的价值；调整后的价值 xlIVLv6dO  
adjustment 调整；修订；理算〔保险〕 yo^M>^P\N  
adjustment centre 调剂中心 *jCHv  
adjustment lag 调整过程的时间差距；调整时差 &a8%j+j  
adjustment mechanism 调整机制 zt!)7HBo  
adjustment of loss 亏损调整 tXfXuHa  
adjustment process 调整过程；调整程序 JIatRc?g  
adjustment range 调整幅度 Bi-x gq'z  
administered exchange rate 受管制汇率 .VXadgM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pddumbp  
administration expenses 行政费用 `}.jH1Fx/m  
administration fee 手续费；行政费 adY ,Nz  
administration in bankruptcy 破产管理 %_(Xn  
administration order 遗产管理令 ;.+C  
administrator 管理人；遗产管理人 ,Jrm85oG  
administrator of the estate 遗产管理人 C[R|@9NI  
admission of debt 债项承认书 *)bh6b=7  
admission of proof 接纳债权证明 VW\xuP  
advance 放贷款项；垫付款项；预支款项；预付款项 T3bYj|rh=  
advance account 暂支帐目；预付款帐户 w
5<&
b1:  
advance compensation 预付补偿金 aOhi<I`*  
advance from shareholder 股东垫款 lK Ry4~O  
advance pending reimbursement 预支以待日后付还 VPvQ]}g6k  
advanced economy 先进经济体系 0JE*|CtK  
advancement 预付；预付财产 .k
!<Oqa  
advances warrant 垫款令 q~. .Z Y`7  
advancing 贷出 ,8[R0wsBaz  
adverse balance 逆差 *E|#g  
adverse exchange 逆汇 zX8'OoEH*9  
advertisement addressed to shareholders 在报章刊登的致股东通告 `D $ "K1u  
advice for collection 托收通知书 Y>2oU`ly,  
advice of drawing 提款通知书；汇票通知书 QCJf   
advice of payment 付款通知 h^v+d*R N  
Advisory Committee [Securities and Futures Commission] E3V_qT8  
谘询委员会〔证券及期货事务监察委员会〕 'i:S=E F  
Advisory Committee on Diversification 经济多元化谘询委员会 f]NaQ!. 7  
affidavit 誓章；遗产申报誓章 xey?.2K1A  
affidavit of no receipt 述明无收款的誓章 * `3+x  
affiliate 联号；联营公司；附属公司 Owz>g4l r  
affiliated company 附属公司；联号；联营公司 |
33_="  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {Q021*xt/  
affordability 负担能力 B-p ].  
African Development Bank [AfDB] 非洲开发银行 M~U>"kX  
after-acquired property 事后取得的财产 0ky3rFSh1  
after-hours dealing 市后交易 1VA%xOURh  
after-tax profit 税后盈利；税后利润；税后溢利 m`&6[[)6~  
agency agreement 代理协议 RveEA/&&  
agency expenses 代理机构的开支 mXT{c=N)w  
agency fee 代理费 L"L a|  
Agency Law 《代理法》 a(_3271  
agent 代理人；承销人 ' -td/w  
agent of company 公司代理人 ^!6T,7B B  
agent's fee 代理人费；经纪费 )O,+'w?  
aggregate 总计；总数；总体数字 yRWZ/,9x   
aggregate amount 总款额；总额 1}q(Pn2  
aggregate assets and liabilities 总体资产与负债 iw^"?:'%  
aggregate at constant price 按固定价格计算的总体数字 'tDV
Sj  
aggregate demand 总需求 xzw2~(lo  
aggregate gross position 总持仓量 a;f A0_  
aggregate limit 总限额 uQl=?085  
aggregate of salaries tax 合计薪俸税 9w<k1j  
aggregate performance 总体表现；总体业绩 ~pw%p77)  
aggregate supply 总体供应 {#N,&?[  
aggregate surplus 总盈余 H<Zs2DP`  
aggregate total 整体总额 N&G;`  
aggregate value 总值；合计价值 GrA}T`]  
aggregated basis 合计基准 #]2,1dJ  
aggregated net chargeable income 合计应课税入息实额 RY}:&vWDk  
aggregation 合并计算；合计；总和 obK6GG?ZE  
aggregation of incomes of husband and wife 夫妇入息合并计算 wKE}BO >  
aggregation of property 财产的总和 W]5sqtF;6  
agio 差价；贴水 eC='[W<a.  
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》 $-uMWJ)l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;y.<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》 7Ga'FT.F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rsD? ;XzH  
《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》 JqK-vvI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }g"K\x:Z  
《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^@P.zX  
agreement for a settlement 授产协议 `aL4YH-v  
agreement for assignment 转让协议 iza.' Mm~  
agreement for sale 售卖协议；买卖协议 |?LUt@r;  
agreement for sale and purchase 买卖协议 VrKFpFd  
agreement for the payment of interest 支付利息协议 YR.f`-<Z  
agreement for the repayment of money 还款协议 Mb+CtI_'  
agreement of reinsurance 再保险协议 uDMyO<\  
Agricultural Bank of China 中国农业银行 SJO^.[  
air passenger departure tax 飞机乘客离境税 S~ZRqL7ZO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?Lem|zo  
airport tax 机场税 oF.H?lG7`  
alcohol duty 酒精税 $yZ(ws  
alienation 让与；让渡；转让 9R N ge;*  
alimony 生活费；赡养费 KV|ywcGhT  
All Ordinaries Index [AOI] 所有普通股指数 xHaoSs*C9  
all risks 全险；综合险 i>PKE.  
All Sales Record for Stock Market 《股票市场成交报告》 yb-/_{Y  
Allied Capital Resources Limited 新联财务有限公司 eR!K8W  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 d=a$Gd_$  
allocation letter 拨款信件 +pjU
4>)  
allocation of fund 分配款项；预留款项 -O6\!Wo=-  
allocation of profit 利润分配；溢利分配 GD<pqm`vVY  
allocation warrant 拨款令 *h~(LH"tN  
allotment 分配；配股 yHxi^D]  
allotment notice 股份配售通知；配股通知 Ip*[H#h  
allotment of shares 股份分配 :i]g+</  
allowable 可获宽免；免税的 Dl_SEf6b  
allowable business loss 可扣除的营业亏损 |dqv
v  
allowable expenses 可扣税的支出 1A{iUddR  
allowance 免税额；津贴；备抵；准备金 QW>(LGG=  
allowance for debts 债项的免税额 C44*qiG.  
allowance for depreciation by wear and tear 耗损折旧免税额 ^ =RSoR  
allowance for funeral expenses 殡殓费的免税额 O;RNmiVoq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '?b.t2  
allowance for repairs and outgoings 修葺及支出方面的免税额 8zH/a   
allowance to debtor 给债务人的津贴 UpqDGd7M  
alteration of capital 资本更改 }\d3   
alternate trustee 候补受托人 $F~hL?"?  
amalgamation 合并 Ffr6P }I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (=w ff5U  
ambit of charges 征税范围；收费范围 ,CjJO -  
amended valuation 经修订的估值 O
p ;){JT  
American Commodities Exchange 美国商品交易所 fZt3cE\  
American Express Bank Limited 美国运通银行 &:Sb$+z  
American Stock Exchange 美国证券交易所 K9Bi2/N  
amortization 摊销 #*;Nb  
amount due from banks 存放银行同业的款项 l(
?Yx  
amount due from banks abroad 存放海外银行同业的款项 UdX aC= Q  
amount due from holding companies 控股公司欠款 OuU]A[r  
amount due from local banks 存放本港银行同业的款项 ?r}!d2:dX  
amount due to banks 银行同业的存款 FUKE.Ux
d  
amount due to banks abroad 海外银行同业的存款 i ,g<y  
amount due to holding companies 控股公司存款 6|{uZNz  
amount due to local banks 本港银行同业的存款 d5
tpw$A  
amount due to outport banks 外埠银行同业的存款 W'<cAg?  
amount for note issue 发行纸币的款额 ?p!+s96  
amount of bond 担保契据的款额 KDy:A>_ G"  
amount of consideration 代价款额 W'M\DKJ?  
amount of contribution 供款数额 fSzX /r  
amount of indebtedness 负债款额 21G:!t4/?n  
amount of principal of the loan 贷款本金额 Y\ G^W8  
amount of rates chargeable 应征差饷数额 :@q9ll`6u  
amount of share capital 股本额 nwAx47>{  
amount of sums assured 承保款额 T(6B,  
amount of variation 变动幅度 8Zvh"Z?  
amount of vote 拨款数额 f>C|qDmT  
amount payable 应付款额 -g)*v<Fb5  
amount receivable 应收款额 _Rnq5y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Abf=b<bu  
analysis 分析 kC2_&L  
ancillary risk 附属风险 7`6JK  
annual account 周年帐目；周年帐目报表；年度决算；年结 1w|V'e?kb  
annual accounting date 年结日期 _\2^s&iJh  
annual allowance 每年免税额；年积金；年度津贴；年津 o*1t)HL<  
annual balance 年度余额
&-6D'@  
annual disposable income 每年可动用收入 k0R;1lZ0n  
annual estimates 周年预算 |A@Gch fd  
annual fee 年费 =v]
eQIp  
annual general meeting 周年大会 "6%vVi6  
annual growth rate 年增率；每年增长率 4C_-MJI  
annual long-term supplement 长期个案每年补助金 blA]z!FU  
annual pensionable emolument 可供计算退休金的年薪 hX@.k|Yd  
annual report 年报 bNO/CD4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6Bfu89  
annual return 周年报表；周年申报表；每年报税表格 IWcYa.=tZ  
Annual Return Rules 《周年报表规则》 >SZ9,K4Gs  
annual review of consumer prices 每年消费物价回顾 ^,KN@  
annual roll-forward basis 逐年延展方式 Q.[^5 8  
annual salary 年薪 O@bDMg  
annual statement 年度报表；年度决算表 CmPix]YMQ  
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 ICgyCsZ,  
annuitant 年金受益人 $\@yH^hL  
annuity 年金 "Z6:d"S`  
annuity contract 年金合约 t#h<'?\E  
annuity on human life 人寿年金 $MG. I[h  
antecedent debt 先前的债项 `;R|SyrX  
ante-dated cheque 倒填日期支票 -/#tQ~{gs  
anticipated expenditure 预期开支 6axmH~_  
anticipated net profit 预期纯利 C&ivjFf  
anticipated revenue 预期收入 v`$9;9  
anti-inflation measure 反通货膨胀措施 u!DSyHR '  
anti-inflationary stance 反通货膨胀立场 X*'-^WM6  
apparent deficit 表面赤字 ~ ]q^Akq  
apparent financial solvency 表面偿债能力 'E,Bl]8C5  
apparent partner 表面合伙人 kM\O2ay  
application for personal assessment 个人入息课税申请书 tEl4 !vA  
application of fund 资金应用 lYu1m  
application to release as liquidator and to destruct the books of accounts and documents GX lFS#`  
申请免除清盘人职务及毁灭帐簿与文件 'yM)>]u"  
appointed actuary 委任精算师 mckrR$>  
appointed auditor 委任核数师；委任审计师 8}W06k>)%  
appointed trustee 委任的受托人 :1wMGk  
appointer 委任人 #YSUPO%F  
apportioned pro rata 按比例分摊 s:/.:e_PU  
apportionment 分配；分摊 , eZL&n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2;`"B|-T  
apportionment formula 分摊方程式 ]-aeoa#  
apportionment of estate duty 遗产税的分摊 oa?
e
K  
appraisal 估价；评估 $V)LGu2(m  
appreciable growth 可观增长 [y T4n.f  
appreciable impact 显着影响 b
MD'teJ  
appreciable increase 可观增长 VQvl,'z  
appreciation 增值；升值 >9g`9hB  
appreciation against other currencies 相对其他货币升值 pTK|u!fs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5yQv(<~*G
 
appreciation tax 增值税 ,&HZvU&  
appropriation 拨款；拨用；拨付 ^"%SHs  
appropriation account 拨款帐目 t=]&q.  
Appropriation Bill 拨款法案 r\"O8\  
appropriation-in-aid system 补助拨款办法 RfwTqw4@  
approved assets 核准资产 sy`:wp  
approved basket stock 认可一篮子证券 `8TM<az-L  
approved budget 核准预算 $E4W{ad2jW  
approved charitable donation 认可慈善捐款 K,}"v ;||  
approved charitable institution 认可慈善机构 1a90S*M  
approved currency 核准货币；认可货币 R6Cm:4m}I  
approved estimates 核准预算 ^F~e?^s  
approved estimates of expenditure 核准开支预算 [,a O*7N  
approved overseas insurer 核准海外保险人 wDZFOx0#8  
approved overseas trust company 核准海外信托公司 |Tz4xTK
 
approved pooled investment fund 核准汇集投资基金 q$`:/ ehw  
approved provident fund scheme 认可公积金计划 LxVd7r VY6  
approved provision 核准拨款 m=S[Y^tR  
approved redeemable share 核准可赎回股份 u hP0Zwn  
approved regional stock 认可地区性证券 O`dob&C  
approved retirement scheme 认可退休金计划 lq_W;L  
approved subordinated loan 核准附属贷款 dTaR8i  
arbitrage 套戥；套汇；套利 j78xMGKO  
arbitrageur 套戥者；套汇者 GD'C^\EaZ  
arbitrary amount 临时款项 2`vCQV  
arrangement 措施；安排；协定 Q[p0bD
:  
arrears 欠款 Md {,@ G  
arrears of pay 欠付薪酬 ?4Z0)%6  
arrears of revenue 逾期未收税款；逾期未收的帐项 jl2nRo  
articles of association 组织章程；组织细则；组织章程细则 )
 ZOmv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S_:(I^  
ascertainment of profit 确定利润 @6$r|:]G-  
"Asia Clear" “亚洲结算系统” );z}T0C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %MP s}B  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #Y}Hh7.<  
Asian Development Fund [ADF] 亚洲发展基金 ?/)5U}*M0T  
Asian dollar bond 亚洲美元债券 MZw%s(lv  
Asian dollar market 亚洲美元市场 G"TPu_g  
Asian dollar rate 亚洲美元利率 _u;^w}0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #fGb M!3p  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9rao&\eH  
asked price 沽盘；喊价；索价；卖方报价 _|TE )h  
assessable income 应评税入息 d!KX.K\NM,  
assessable loss 应评税亏损 2,&lGyV#  
assessable profit 应评税利润  cJ8F#t  
assessable value 应评税值 &F'v_9  
assessed profit 估定利润 =b%J@}m`&  
assessed value 经评估价值 @mJN  
assessment 评税；评定；估价；评税单 9'toj%XQ  
assessment number 评税编号；估价编号 Hs=!.tZ,  
assessment of additional tax 补加税评税 7^iF,
N  
assessment of performance 业绩评估；实绩评价 bOck^1Hky  
Assessor 评税主任 kM3BP& 3m1  
asset price bubbles 资产价格泡沫 MmWJYF=  
asset-backed securities 具资产保证的证券 &OhKx  
assets accretion 资产增值 yekIw  
assets and liabilities 资产与负债 I I>2\d|   
assets betterment statement 资产递增表；资产改进表 sjTsaM;<  
assets lending 实物放款；有抵押贷款 $xu?zd"  
assets of the company passing on the death 死者去世时转移的公司资产 c(#`z!FB  
assets pledged as security for liabilities 用作负债抵押的资产 <YeF?$S}  
assets portfolio 资产投资组合 G<
jpJ  
assets price 资产价格 U-FA^c;  
assets quality 资产质素 6@XutciK  
assets realization 资产变现 -;P<Q`{I  
assets refinancing arrangement 资产再集资安排 N^ D/}n  
assets securitization 资产证券化 Xb^\{s?b  
assets situated outside Hong Kong 在香港以外地方的资产 _f3A6ER`  
assets stripping 削减资产；拆卖资产 M2@q
{RiS  
assets value 资产值 {yb\p9q{Yo  
assignee 承让人 YRp\#pVnZ  
assignment 转让；转让书；转让契 J82{PfQ"  
assignment of interest 权益转让 ~2H7_+.#  
assignment of letters patent and trade mark 专利证书及商标转让 Jl]]nOBQ/  
assignment of property 物业转让；物业转让书 kmc9P&  
assignment right 转让权 Bd NuhV`0  
assignor 转让人 i9!Urq-  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 H;sQ]:.*]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 R^B2J+O  
associate member 附属会员 3(5RUI-  
associated body corporate 相联法人团体 2/7=@>|  
associated company 相联公司；联属公司 %o"Rcw|  
associated corporation 相联法团 9uS7G*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 
+rT(  
公认会计师公会〔英国〕 }qD.Ek  
Association of Futures Exchange Brokers 香港期货经纪协会 oyr2lfz*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |~HlNUPR  
association of underwriters 承保人组织 z}Z`kq+C  
assumption of control 接管 7lVIN&.=  
assurance 担保；保险；转易；转易书 #Y5I_:k  
assurance of interest 权益的转易 F7;xf{n<  
at 19XX price 按一九ＸＸ年价格计算 Eq8
OAuN  
at a discount 按赔价计算；按贴水价格计算；打折扣 ?J~JQe42  
at a premium 按溢价计算；按升水价格计算 b<F 4_WF  
at call 通知付款；按通知 bf74 "  
at constant market price 按固定市价计算 :T\WYKX3C  
at constant price 按固定价格计算 T?\CAk>  
at cost 按成本计算 Q"Ec7C5eM  
at current market price 按当时市价计算；按现时市价计算 9iFe^^<ss  
at current price 按当时价格计算；按现时价格计算 H~ZSw7!M8  
at factor cost 按要素成本计算；按生产要素成本计算 !%u#J:z2  
at money-of-the-day price 按付款当日价格计算 'd t}i<  
at or better 按指定或较佳价位〔买卖指令〕
Y;&#Ur8q  
at par 按面值计算；平价 M)J*Df0@  
at sight 见票即付 ^X&9"x)4  
at the close 按收市盘 "qj[[LQ  
at the opening 按开市盘 `5 6QX'?  
attestation 见证；见证条款 )2FO+_K?T  
at-the-money option 平价期权 oX}n"5o:  
attorney 受权人；受托代表人 R{
[Q+y'E  
attornment 新拥有人承认书 "T&uS1+=c  
attributable profit 可归属利润 uWWv`bI>x  
attributable share value 可归属股份价值 Un/fP1  
Auckland Stock Exchange 奥克兰证券交易所 %b{!9-n}  
auction 拍卖 ^ Wl/  
auctioneer 拍卖商 z;/'OJ[.  
audit 审计；核数 *SY4lqN  
Audit Commission 审计署 'QS"4EvdD  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ltrSTH,kL  
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〕 v)d0MxSC  
audit review 帐目审查 <=inogf  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o 4b
{>x  
audited account 审计帐目；经审计的帐目 yQA[X}  
audited annual account 经审计的周年帐目 epbp9[`  
audited balance sheet 经审计的资产负债表 =a!6EkX *  
auditor 核数师；核数主任；审计师 pMquu&Td  
auditor's certificate 核数师证明书；审计师证明书 `e9uSF:9C  
auditor's report 核数师报告；审计师报告 qE{cCS  
Aussie bond 澳元债券 jkP70Is  
austerity budget 紧缩预算 KNg5Ptk  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5
qr!OEF2  
Australia All Ordinaries Index 澳洲所有普通股票指数 vf yva  
Australian Dollar [AUD] 澳元 'YR5i^:t  
Australian Options Market 澳大利亚期权市场 Dy@\!F  
Australian Securities Commission 澳洲证券事务监察委员会 9(l'xuX  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =_dd4`G&<  
Australian Stock Exchange 澳大利亚证券交易所 vQ/\BN  
Austrian Schilling [ATS] 奥地利先令 *_QHtZG  
authentication 认证；鉴证 NNE,| :  
authority to purchase 委托购买证；委购书 ;iORfUjxrq  
authorization 认可；核准；授权；授权书 +lT]s#Fif  
authorization by direction 指示授权 wY.g-3  
authorization by instruction 指令授权 i/J NG  
authorization by warrant 令状授权 %^l&fM*  
authorization of unit trust 单位信托的认可 M([H\^\:  
authorized agent 指定代理人 ~yi&wbTjM  
authorized capital 法定资本 [~<',,tA0|  
authorized clerk 出市员 Z]S0AB.Z@  
authorized dealer 认可交易商 oPy zk7{  
authorized financial institution 认可财务机构 ]R{"=H'  
authorized fund 认可基金 +2}(]J=-  
authorized fund house 获授权的基金公司；认可基金公司 ,&?q}M  
authorized institution 认可机构 tlER
is  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X{xJ*T y'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~|9LWp_  
authorized insurer 获授权保险人；获认可承保人 #Q@6:bBzv  
authorized investment 特准投资项目 Qg>GW  
authorized person 获授权人 j_yFH#^W:  
authorized representative 获授权代表 w)eQ'6Vu  
authorized share capital 法定股本 )t0b$<%  
automated quotation system 自动报价系统 ptv4v[gQ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |2<f<k/UT  
自动交易系统〔香港期货交易所有限公司〕 $cOD6Xr)d  
automatic adjustment mechanism 自动调整机制 1:!rw,Jzl`  
automatic adjustment system 自动调整系统 R$fIb}PDr  
Automatic Clearing House 自动票据交换所 OZ;E&IL  
automatic exchange rates accumulation system 自动化汇率累集系统 >1U@NK)HfY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D:ugP,  
automatic teller machine [ATM] 自动柜员机 otVyuh  
autopay 自动转帐 N&ql(#r  
available assets 可用资产 I
VzA>Vd  
available fiscal reserve 现存财政储备 j& o+KV  
available profit 可用利润 tN3 {7'\7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 wmr%h q  
average 平均；平均数；海损 b2=Q~=Wc  
average basic salary 平均基本薪金 +Jka:]MW!  
average consumer expenditure 平均消费开支；一般消费开支 px>>]>ZMH  
average cost 平均成本 U9o*6`"o  
average cost of land production 增辟土地平均成本 /eRtj:9M  
average daily turnover 平均每日成交额 DsW`V~T  
average daily wage rate 平均每日工资率 8Qz7uPq  
average expenditure pattern 平均开支模式 RpK,ixbtA+  
average growth rate 平均增长率 7 3z Y^x  
average net fixed assets 固定资产平均净值 9H}iX0O  
average of relatives 相对价格平均数 A4Q)YY9~  
average price 平均价格 6+;2B<II  
average propensity to consume 平均消费倾向；一般消费倾向 iB3+KR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ).!14Gjo  
average rate 平均率 @ KPv&UB  
average revenue 平均收入；平均收益 >jz%bY  
average stock 平均库存；平均存货 [9U srpYi  
average yearly rent 平均年租 ;9 &1JX  
avoidance of double taxation 避免双重课税 01c/;B  
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 =E}%>un  
lzy$.H"W  
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