一些有用的会计术语(也不知道发的地方对不对)A

A: 3H,x4L5j  
A share Ａ股；甲类股份  }#m9Q[  
abatement of tax 减税；减扣免税额 j-9)Sijj{  
ABN AMRO Bank N.V. 荷兰银行 cM%?Ot,mK"  
above-the-line expenditure 线上项目支出；经常预算支出 k7U.]#5V  
above-the-line receipt 线上项目收入；经常预算收入 /5sn*,  
ABSA Asia Limited 南非联合亚洲有限公司 {8.Zb NEJ  
absolute change 绝对数值变更 >J;TtNE:  
absolute expenditure 实际开支 z@`o(gh  
absolute guideline figure 绝对准则数字 ^os_j39N9  
absolute interest 绝对权益 RsDSsux  
absolute order of discharge 绝对破产解除令 ,NGHv?.N  
absolute profit margin 绝对利润幅度 #zP-,2!r  
absolute value 实值；绝对值 @V 'HX  
absolutely vested interest 绝对既得权益 $+80V{J#  
absorbed cost 已吸收成本；已分摊成本 DzR,ou  
absorption 吸收；分摊；合并 ! yJ0Am>  
absorption rate 吸收率；摊配率；分摊率 ,8384'  
ACB Finance Limited 亚洲商业财务有限公司 RL` jaS?V  
acceptable form of reciprocity 合理的互惠条件 y7+@  v'  
acceptable rate 适当利率；适当汇率 5M=U*BI  
acceptance agreement 承兑协议 DQ8/]Z{H  
acceptance for honour 参加承兑 0h1u W26^  
acceptor 承兑人；接受人；受票人 Y*BmBRN  
acceptor for honour 参加承兑人 Jh.~]\u
 
accident insurance 意外保险 k@7#8(3  
Accident Insurance Association of Hong Kong 香港意外保险公会 w>
B}w  
accident insurance scheme 意外保险计划 2q[pOT'k  
accident year basis 意外年度基准 E7O3$B8  
accommodation 通融；贷款 fnX[R2KZ  
accommodation bill 通融票据；空头票据 fd4gB6>  
accommodation party 汇票代发人 B :%Vq2`  
account balance 帐户余额；帐户结余 43k'96[2d  
account book 帐簿 l0'Yq%Nf  
account collected in advance 预收款项 Nk@-yZ@,8  
account current book 往来帐簿 Mst%]@TG  
account of after-acquired property 事后取得的财产报告 }-tJ.3Zw  
account of defaulter 拖欠帐目 >12jUm)  
account payable 应付帐款 _S) K+C|@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 frcX'M}%  
account receivable 应收帐款 K3mP6Z#2  
account receivable report 应收帐款报表 ! \s}A7  
account statement 结单；帐单；会计财务报表 a &tWMxBr  
account title 帐户名称；会计科目 B=]j=\o  
accountant's report 会计师报告 )M<+?R$];  
Accountant's Report Rules 会计师报告规则 mP*$wE9b,:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 y`j_]qvt  
Accounting Arrangements 《会计安排》 |-ZML~2S=h  
accounting basis 会计基础 vP,pK=5  
accounting by Official Receiver 破产管理署署长呈交的帐目 Zd-qBOB2L  
Accounting Circular 《会计通告》 =bh: U90y  
accounting class 会计类别 1{M?_~g4  
accounting date 记帐日期；会计结算日期 y CHOg  
accounting for money 款项核算 VKPEoy8H  
Accounting Officer 会计主任 wa,`BAKJ+F  
accounting period 会计报告期；会计期 3u
j|jwL  
accounting policy 会计政策；会计方针 6],?Y+_;)L  
accounting practice 会计惯例 4P#jMox  
accounting principle 会计准则 >8/Otg+h  
accounting record 会计记录 fBh"  
accounting report 会计报告 h 8$.mQr  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8`L]<Dm  
Accounting Society of China 中国会计学会 3m&r?xZs  
accounting statement 会计报表 2D%2k  
accounting system 会计制度；会计系统 `]65&hWZL  
accounting transaction 会计事项；帐务交易 0y$VPgsKf  
accounting treatment 会计处理 Y[e.1\d'  
accounting year 会计年度 5 Y&`ZJ  
accretion 增值；添加 gE#|eiu  
accrual 应计项目；应累算数目 #r9\.NA!  
accrual basis 应计制；权责发生制 "iEnsP@'Wg  
accrual basis accounting 应计制会计；权责发生制会计 X_'tgP9  
accrue 应累算；应计 6{;6~?U  
accrued benefit 应累算利益 2K_ QZ  
accrued charges 应计费用 6)sKg{H  
accrued cumulative preference share dividend 应累算的累积优先股股息 tC'#dU`=qY  
accrued expenses 应累算费用 rL\}>VC)  
accrued interest payable 应付利息；应计未付利息 Rng-o!   
accrued interest receivable 应收利息；应计未收利息 HIw)HYF2  
accrued right 累算权益 s YTJ^Kd  
accruing profit 应累算的利润 T%.Yso{  
accumulated fiscal reserve 累积财政储备 DSHvBFQ  
accumulated profit 累积利润；滚存溢利 ^GV'Y  
accumulated reserve 累积储备 =( ZOn=IL  
accumulation of surplus income 累积收益盈余 346 z`5  
acquired assets 既得资产 "yH?df2
4  
acquisition 收购；购置；取得 !r.-7hR$  
acquisition cost 购置成本 D'[:35z  
acquisition expenses 购置费用 wDi/oH/H  
acquisition of 100% interest 收购全部股权 vKnZ==B  
acquisition of control 取得控制权 *JImP9SE  
acquisition of fixed assets 购置固定资产 mD> J,E  
acquisition of shell “买壳” PW@ :fM:q  
acquisition price 收购价 [>`.,k  
act of God 天灾 W'9{2h6u(  
acting partner 执事合伙人 TAh'u|{u2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 H,c1&hb/w  
active partner 积极参与的合伙人 *-*V>ntvT$  
active trading 交投活跃 nZ=[6?  
actual circulation 实际流通 >3g`6d  
actual cost 实际成本 hAUP#y@:H:  
actual expenditure 实际开支；实际支出 W\j'8^kI9  
actual income 实际入息；实际收入；实际收益
I wj[ ^  
actual market 现货市场 L[44D6Vg  
actual price 现货价；实际价格 E[t[R<v,P!  
actual profit 实际利润 .feB VRg  
actual quotation 实盘；实际价位；实际报价 ;m] nl_vg  
actual year basis 按实际年度计算 W2h*t"5W  
actuals 实货 78]*Jx>L  
actuarial investigation 精算调查 a9&[Qv5-/  
actuarial principle 精算原则 \roJf&O }  
actuarial report 精算师报告 pGU.+[|(  
Actuarial Society of Hong Kong 香港精算学会 UQkd$w<  
actuarial valuation 精算师估值 r1q'+i  
actuary 精算师 =~D[M)UO|  
ad referendum agreement 暂定协议；有待覆核的协定 A ___| #R  
ad valorem duty 从价税；按值征税 Ma\%uEgTD  
ad valorem duty system 从价税制 5Kd"W,  
ad valorem fee 从价费 t0c
S.hi  
ad valorem tariff 从价关税 h)s
T37  
additional allowance 额外免税额 'r=2f6G>cP  
additional amount for unexpired risk 未过期风险的额外款额 W8`6O2  
additional assessable profit 补加应评税利润 hwk] ;6[  
additional assessment 补加评税
M%54FsV  
additional commitment 额外承担 W`LG.`JW  
additional commitment vote 额外承担拨款 \="U|LzG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :BR_
%$  
additional dependent parent allowance 供养父母额外免税额 O6e$vI@  
additional provision 额外拨款 J|jvqt9C  
additional stamp duty 附加印花税 % dFz[b  
additional tax 补加税罚款；补加税款 a(IE8:yU`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 uUS~"\`fk  
adjudged bankrupt 被裁定破产 %npLgCF  
adjudicated bankrupt 裁定破产人 ({Yfsf,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 OS%[SHs  
adjudication of bankruptcy 裁定破产；宣告破产 5fs,UH  
adjudication of insolvency 裁定无力偿还债务 k2loGvBJ  
adjusted actual 经调整的实数；调整后的实数 F+VNrt-  
adjusted current assets 经调整的流动资产；调整后的流动资产 DNDzK iMk  
adjusted figure 经调整的数字；调整后的数额 C!547(l[  
adjusted liabilities 经调整的负债；调整后的负债 29 !QE>Q  
adjusted loss 经调整的亏损；调整后的亏损 &!;o[joG  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 c{`!$Z'k<  
adjusted profit 经调整的利润；调整后的利润 ((AK7hb  
adjusted surplus 经调整的盈余额；调整后的盈余额 mGg/F&G9  
adjusted value 经调整的价值；调整后的价值 {88|J'*L  
adjustment 调整；修订；理算〔保险〕 D',7T=C   
adjustment centre 调剂中心 yS K81`  
adjustment lag 调整过程的时间差距；调整时差 `tO t+>YWn  
adjustment mechanism 调整机制 @lM-+q(tl  
adjustment of loss 亏损调整 B]hRYU  
adjustment process 调整过程；调整程序 r]}6iF.  
adjustment range 调整幅度 sBWyUD  
administered exchange rate 受管制汇率 HQF@@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 oFyB-vpYQV  
administration expenses 行政费用 "Cvr("'O  
administration fee 手续费；行政费 ;L",K?6#  
administration in bankruptcy 破产管理 |j/Y#.k;{0  
administration order 遗产管理令 #N`MzmwS  
administrator 管理人；遗产管理人 zGme}z;1@  
administrator of the estate 遗产管理人 nT4Ryld  
admission of debt 债项承认书 s hq +  
admission of proof 接纳债权证明 ^^k9Acd~p  
advance 放贷款项；垫付款项；预支款项；预付款项 F@z%y'5 Z*  
advance account 暂支帐目；预付款帐户 [ZG>FJDl8  
advance compensation 预付补偿金  3bd`q $  
advance from shareholder 股东垫款 RwK6u-u#9  
advance pending reimbursement 预支以待日后付还 b&,ZmDJh  
advanced economy 先进经济体系 g~|vmVBua  
advancement 预付；预付财产 ~f[;(?39xZ  
advances warrant 垫款令 DdISJWc'`5  
advancing 贷出 TqS s*as5
 
adverse balance 逆差 xIc||o$  
adverse exchange 逆汇 DHjfd+E=s  
advertisement addressed to shareholders 在报章刊登的致股东通告 ORqqzy +  
advice for collection 托收通知书 ( +S-  
advice of drawing 提款通知书；汇票通知书 US's`Ehx  
advice of payment 付款通知 B(FM~TVZ  
Advisory Committee [Securities and Futures Commission] <7T}b95  
谘询委员会〔证券及期货事务监察委员会〕 ;9#W#/B  
Advisory Committee on Diversification 经济多元化谘询委员会 Nz"K`C>/  
affidavit 誓章；遗产申报誓章 m' j1  
affidavit of no receipt 述明无收款的誓章 g"!cO^GkT  
affiliate 联号；联营公司；附属公司 }/tf^@  
affiliated company 附属公司；联号；联营公司 9;n*u9<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1W.oRD&8j/  
affordability 负担能力 E!WlQr:b$  
African Development Bank [AfDB] 非洲开发银行 F&CvqPI  
after-acquired property 事后取得的财产 ZJFF4($qN  
after-hours dealing 市后交易 >^W6'Q$P<  
after-tax profit 税后盈利；税后利润；税后溢利 vEG7A$Z"  
agency agreement 代理协议 c9@3=6S/  
agency expenses 代理机构的开支 }"RVUYU  
agency fee 代理费 4a!%eBhX"K  
Agency Law 《代理法》 SH"<f_  
agent 代理人；承销人 um<$L  
agent of company 公司代理人 r.u\qPT&  
agent's fee 代理人费；经纪费 2u0B=0x  
aggregate 总计；总数；总体数字 ETX>wZ  
aggregate amount 总款额；总额 AL&<SxuP  
aggregate assets and liabilities 总体资产与负债 eC 2~&:$L  
aggregate at constant price 按固定价格计算的总体数字 s
AjUX.c  
aggregate demand 总需求 lpB:lRM  
aggregate gross position 总持仓量 GaJE(N  
aggregate limit 总限额 VqD_FS;E  
aggregate of salaries tax 合计薪俸税 f]sR4mhO  
aggregate performance 总体表现；总体业绩 RV]QVA*i  
aggregate supply 总体供应 U![$7k>,pr  
aggregate surplus 总盈余 Dbx zqd  
aggregate total 整体总额 n0K+/}m  
aggregate value 总值；合计价值 J_XkQR[Y  
aggregated basis 合计基准 B1I{@\z0G  
aggregated net chargeable income 合计应课税入息实额 @yQ1F> t  
aggregation 合并计算；合计；总和 xU{0rM"  
aggregation of incomes of husband and wife 夫妇入息合并计算 dB&<P[$+8  
aggregation of property 财产的总和 FKe/xz  
agio 差价；贴水 ,T^A?t  
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》 DqI"
B  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "9X(.v0ze  
《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》 Jv%)UR.]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment qv2J0'd'.  
《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》 VWYNq^<AT  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment e<8KZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 W?N+7_%'  
agreement for a settlement 授产协议 _TJkYz$  
agreement for assignment 转让协议 Z,-TMtM7  
agreement for sale 售卖协议；买卖协议 
:vS/Lzk  
agreement for sale and purchase 买卖协议
SN7_^F  
agreement for the payment of interest 支付利息协议 /r&4< @  
agreement for the repayment of money 还款协议 -J'k
ed  
agreement of reinsurance 再保险协议  SN}3  
Agricultural Bank of China 中国农业银行 &liFUP?   
air passenger departure tax 飞机乘客离境税  *ni0.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :YLYCVi|  
airport tax 机场税 *.A-UoHa  
alcohol duty 酒精税 (KvN#d 1\  
alienation 让与；让渡；转让 %Zfh6Bl\X  
alimony 生活费；赡养费 U3M;{_g  
All Ordinaries Index [AOI] 所有普通股指数 5ff5M=M  
all risks 全险；综合险 juu"V]Q1  
All Sales Record for Stock Market 《股票市场成交报告》 zT!.5qd  
Allied Capital Resources Limited 新联财务有限公司 VsL*&Fk  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 )$pqe|,  
allocation letter 拨款信件 P;X0L{u0H  
allocation of fund 分配款项；预留款项 6%o@!|=I  
allocation of profit 利润分配；溢利分配 uzp\<\d-t  
allocation warrant 拨款令 g
<w1d{Td  
allotment 分配；配股 d;3f80Kd*  
allotment notice 股份配售通知；配股通知 ^"uD:f)  
allotment of shares 股份分配 n"~K",~P  
allowable 可获宽免；免税的 iHdX  
allowable business loss 可扣除的营业亏损 <P*7u\9&  
allowable expenses 可扣税的支出 nkN2Bqt$  
allowance 免税额；津贴；备抵；准备金 C(KV5c  
allowance for debts 债项的免税额 wk=s3^  
allowance for depreciation by wear and tear 耗损折旧免税额 x6\^dVR}  
allowance for funeral expenses 殡殓费的免税额 gA5DEit  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Xz/aytp~A  
allowance for repairs and outgoings 修葺及支出方面的免税额 R$it`0D4o  
allowance to debtor 给债务人的津贴 t`Xx\  
alteration of capital 资本更改 h
y~KY6Ta  
alternate trustee 候补受托人 ^g<Lu/5w  
amalgamation 合并 >Fe=PRs  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @t
e}Asv  
ambit of charges 征税范围；收费范围 jC-`u-_'j  
amended valuation 经修订的估值 B>"-8#B[4  
American Commodities Exchange 美国商品交易所 :^x,>(a  
American Express Bank Limited 美国运通银行 K)\D,5X^  
American Stock Exchange 美国证券交易所 d(5j#?  
amortization 摊销 p-z!i+  
amount due from banks 存放银行同业的款项 (f*r  
amount due from banks abroad 存放海外银行同业的款项 Vrp]YRL`  
amount due from holding companies 控股公司欠款 D [v225  
amount due from local banks 存放本港银行同业的款项 J|z' <W  
amount due to banks 银行同业的存款 ,yfJjV*I  
amount due to banks abroad 海外银行同业的存款 JmBMc}54  
amount due to holding companies 控股公司存款 c(3c|n  
amount due to local banks 本港银行同业的存款 rdX;  
amount due to outport banks 外埠银行同业的存款 o 7V&HJ[  
amount for note issue 发行纸币的款额 5["n] i  
amount of bond 担保契据的款额 ((BdT:T\_  
amount of consideration 代价款额 pC&i!la{o}  
amount of contribution 供款数额 09iD| $~  
amount of indebtedness 负债款额 [eDRghK  
amount of principal of the loan 贷款本金额 g)<
[-Q1  
amount of rates chargeable 应征差饷数额 /pGx!  
amount of share capital 股本额 i-sm9K'ns  
amount of sums assured 承保款额 k6;pi=sYNW  
amount of variation 变动幅度 $7Tj<;TV  
amount of vote 拨款数额 @3I?T Q1  
amount payable 应付款额 4LJOT_  
amount receivable 应收款额 a=[|"J<M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1u* (=!  
analysis 分析 X(]J
\?n'  
ancillary risk 附属风险 6fT^t!<i  
annual account 周年帐目；周年帐目报表；年度决算；年结 I(9+F  
annual accounting date 年结日期 ^w*vux|F  
annual allowance 每年免税额；年积金；年度津贴；年津 8nSw7:z  
annual balance 年度余额 UwDoueXs  
annual disposable income 每年可动用收入 PJh9
7%7  
annual estimates 周年预算 `KP}pi\  
annual fee 年费 sJ_3tjs)  
annual general meeting 周年大会 n8&x=Z}Xs  
annual growth rate 年增率；每年增长率 ~}G#ys\1  
annual long-term supplement 长期个案每年补助金 6x@]b>W  
annual pensionable emolument 可供计算退休金的年薪 c[?&;# feV  
annual report 年报 1fh6A`c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u/`x@u  
annual return 周年报表；周年申报表；每年报税表格 Ap}`Q(.  
Annual Return Rules 《周年报表规则》 _
`9WNJiL  
annual review of consumer prices 每年消费物价回顾 uVw|jj  
annual roll-forward basis 逐年延展方式 S.owVMQ  
annual salary 年薪 <FvljKuq+  
annual statement 年度报表；年度决算表 0B5d$0  
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 ]mi)x63^  
annuitant 年金受益人 hnv0Loe.IW  
annuity 年金 DH4|lb}  
annuity contract 年金合约 
3TKl  
annuity on human life 人寿年金 EmV ZqW  
antecedent debt 先前的债项 9lX+?m~ ~  
ante-dated cheque 倒填日期支票 (=s%>lW|  
anticipated expenditure 预期开支 %S%0/  
anticipated net profit 预期纯利 ?z
K>[L  
anticipated revenue 预期收入 g^k=z:n3,  
anti-inflation measure 反通货膨胀措施 B=i%Z_r]w  
anti-inflationary stance 反通货膨胀立场 ^Ov+n1,)  
apparent deficit 表面赤字 T%2%*oa  
apparent financial solvency 表面偿债能力 VmTgD96  
apparent partner 表面合伙人 #XAH`L\  
application for personal assessment 个人入息课税申请书 7"{
CBbT  
application of fund 资金应用 35SL*zS@-
 
application to release as liquidator and to destruct the books of accounts and documents &$pA,Gjin\  
申请免除清盘人职务及毁灭帐簿与文件 i]zTY\gw8M  
appointed actuary 委任精算师 uU8L93  
appointed auditor 委任核数师；委任审计师 p;vrPS  
appointed trustee 委任的受托人 c=IjR3F  
appointer 委任人 PW
-sF  
apportioned pro rata 按比例分摊 M3q7{w*bM  
apportionment 分配；分摊 fR lJ`\ t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i,$n
4  
apportionment formula 分摊方程式 /oU$TaB>(  
apportionment of estate duty 遗产税的分摊 *zDL
5 9  
appraisal 估价；评估 JjQTD-^  
appreciable growth 可观增长 K`cy97  
appreciable impact 显着影响 h56s~(?O  
appreciable increase 可观增长 G*^4CJ  
appreciation 增值；升值 ~#JX 0J=  
appreciation against other currencies 相对其他货币升值 |Fzt| \  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&."ltB  
appreciation tax 增值税 $K!6T  
appropriation 拨款；拨用；拨付 3WY:Fn+#  
appropriation account 拨款帐目 R #m1Aa  
Appropriation Bill 拨款法案 FHZQyO<|  
appropriation-in-aid system 补助拨款办法 <Ow+LJWQK  
approved assets 核准资产 vg[zRWh8  
approved basket stock 认可一篮子证券 O u{|o0  
approved budget 核准预算 k%({< ul  
approved charitable donation 认可慈善捐款 toC|vn&P  
approved charitable institution 认可慈善机构 $b"Ex>  
approved currency 核准货币；认可货币 8X=2#&)  
approved estimates 核准预算 "I45=nf  
approved estimates of expenditure 核准开支预算 9h^TOZK)  
approved overseas insurer 核准海外保险人 g);.".@"  
approved overseas trust company 核准海外信托公司 $s5D/60nO  
approved pooled investment fund 核准汇集投资基金 <D(|}5qR  
approved provident fund scheme 认可公积金计划 259:@bi!y  
approved provision 核准拨款 7Y*Q)DDy  
approved redeemable share 核准可赎回股份 @XX7ydG5  
approved regional stock 认可地区性证券 d>1#|  
approved retirement scheme 认可退休金计划 7e<\11uI]a  
approved subordinated loan 核准附属贷款 v7D3aWoe  
arbitrage 套戥；套汇；套利 KKJa?e`C  
arbitrageur 套戥者；套汇者 ~ouRDO  
arbitrary amount 临时款项 lKy4Nry9  
arrangement 措施；安排；协定 1?#Wg>7'  
arrears 欠款 X\]Dx./  
arrears of pay 欠付薪酬 qk\LfRbj  
arrears of revenue 逾期未收税款；逾期未收的帐项 ig:z[k?  
articles of association 组织章程；组织细则；组织章程细则 \&%y4=y<sE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7o`pNcabtz  
ascertainment of profit 确定利润 PAy7b7m~B  
"Asia Clear" “亚洲结算系统” .h;X5q1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 G)y'exk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4 !M6RL8{  
Asian Development Fund [ADF] 亚洲发展基金 0,[-4m  
Asian dollar bond 亚洲美元债券 ${, !Ll7)  
Asian dollar market 亚洲美元市场 Fk&A2C}$b  
Asian dollar rate 亚洲美元利率 hU
MFfc?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [$%0[;jtS  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  2dBjc{  
asked price 沽盘；喊价；索价；卖方报价 )N]%cO(^  
assessable income 应评税入息 0XrOOYmx  
assessable loss 应评税亏损 ))#_@CwRr  
assessable profit 应评税利润 [wjH;f>SQ  
assessable value 应评税值 *", BP]]  
assessed profit 估定利润 / , .rUn1  
assessed value 经评估价值 )]
m_ L$9  
assessment 评税；评定；估价；评税单 :X-\!w\  
assessment number 评税编号；估价编号 }zV#?;}  
assessment of additional tax 补加税评税
3})0p  
assessment of performance 业绩评估；实绩评价 1 ,4V8gp  
Assessor 评税主任 m?Dk(DJ  
asset price bubbles 资产价格泡沫 Xw9"wAj  
asset-backed securities 具资产保证的证券 @NJJ  
assets accretion 资产增值 ` oXL  
assets and liabilities 资产与负债 JWs?az  
assets betterment statement 资产递增表；资产改进表 W|[k]A` 2  
assets lending 实物放款；有抵押贷款 G X>T~i\f8  
assets of the company passing on the death 死者去世时转移的公司资产 3`Q>s;DjIU  
assets pledged as security for liabilities 用作负债抵押的资产 ),+u>Os&  
assets portfolio 资产投资组合 I'16-  
assets price 资产价格 H.: [# a  
assets quality 资产质素 [$(/H
;  
assets realization 资产变现 >CPoeIHK  
assets refinancing arrangement 资产再集资安排 Pr^p ^s  
assets securitization 资产证券化 3+# "4O  
assets situated outside Hong Kong 在香港以外地方的资产 +\`t@Ht#  
assets stripping 削减资产；拆卖资产 h}(GOYS)  
assets value 资产值 ~6:y@4&F  
assignee 承让人 ||sj*K  
assignment 转让；转让书；转让契 'QEQyJ0EB  
assignment of interest 权益转让 ^,;8ra*h  
assignment of letters patent and trade mark 专利证书及商标转让 h\$
juIQa  
assignment of property 物业转让；物业转让书 9]TvLh3  
assignment right 转让权 {uMqd-Uu  
assignor 转让人 FUU/=)^P$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 2T#>66^@q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _79 ?,U]  
associate member 附属会员 Y=N; Bj  
associated body corporate 相联法人团体 <E&"]  
associated company 相联公司；联属公司 *;C8g{  
associated corporation 相联法团 zE<GwVI~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (-rw]=Qu  
公认会计师公会〔英国〕 -}2e+DyAy  
Association of Futures Exchange Brokers 香港期货经纪协会 * E3 c--  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K=C).5=U  
association of underwriters 承保人组织 6J%+pt[tu  
assumption of control 接管 N8:&v  
assurance 担保；保险；转易；转易书 )IP{yL8c  
assurance of interest 权益的转易 Sk,9<@  
at 19XX price 按一九ＸＸ年价格计算 E$84c+  
at a discount 按赔价计算；按贴水价格计算；打折扣 /!Kl  
at a premium 按溢价计算；按升水价格计算 w~(x*R}  
at call 通知付款；按通知 VpMPTEZ*L  
at constant market price 按固定市价计算 b/Z0{38  
at constant price 按固定价格计算 #ZRplA~C7]  
at cost 按成本计算 xd`!z`X!,s  
at current market price 按当时市价计算；按现时市价计算 !56gJJ-r  
at current price 按当时价格计算；按现时价格计算 R]{AJ"p  
at factor cost 按要素成本计算；按生产要素成本计算 NQ(}rr'.  
at money-of-the-day price 按付款当日价格计算 tcxs%yWO
1  
at or better 按指定或较佳价位〔买卖指令〕 S4Vv _k-&  
at par 按面值计算；平价 Li;(~_62a]  
at sight 见票即付 i\?P>:)  
at the close 按收市盘 p;rGaLo:u  
at the opening 按开市盘 {1ic*cZS  
attestation 见证；见证条款 +vtI1LC;_  
at-the-money option 平价期权 )pXw 3Fo  
attorney 受权人；受托代表人 /y"Y o  
attornment 新拥有人承认书 ihJC)m`Hbl  
attributable profit 可归属利润 C=/nZGG  
attributable share value 可归属股份价值 #TX=%x6  
Auckland Stock Exchange 奥克兰证券交易所 |O]oX[~  
auction 拍卖 K9y!ZoB  
auctioneer 拍卖商 nC5  
audit 审计；核数 NK@G0p~O  
Audit Commission 审计署 ?geEq'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,\K1cW~U5  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 /U%
Xs}A)  
audit review 帐目审查 pMX#!wb  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 z<F.0~)jb  
audited account 审计帐目；经审计的帐目 AQ 5CrYb  
audited annual account 经审计的周年帐目 lAwOp  
audited balance sheet 经审计的资产负债表 Q`}n;DV  
auditor 核数师；核数主任；审计师 QAy9RQ0  
auditor's certificate 核数师证明书；审计师证明书 KD~F5aS`[  
auditor's report 核数师报告；审计师报告 NX(.Lw}  
Aussie bond 澳元债券 '?~k`zK  
austerity budget 紧缩预算 ^vJPeoW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [T.BK:  
Australia All Ordinaries Index 澳洲所有普通股票指数 .baS mfc  
Australian Dollar [AUD] 澳元 i%~4>k  
Australian Options Market 澳大利亚期权市场 :>[;XT<  
Australian Securities Commission 澳洲证券事务监察委员会 O$%C(n(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 x6ig,N~AO  
Australian Stock Exchange 澳大利亚证券交易所 \8!&XcA  
Austrian Schilling [ATS] 奥地利先令 [lC*|4t&  
authentication 认证；鉴证 "=W7=V8w  
authority to purchase 委托购买证；委购书 $[Fh|%\  
authorization 认可；核准；授权；授权书 ntSPHK|'  
authorization by direction 指示授权 F=hfbCF5x  
authorization by instruction 指令授权 uj-q@IKe  
authorization by warrant 令状授权 -hP@L ++D  
authorization of unit trust 单位信托的认可 khb Gyg%  
authorized agent 指定代理人 X3:-+]6,d  
authorized capital 法定资本 j]"Yzt~u  
authorized clerk 出市员 s.rS06x  
authorized dealer 认可交易商 .Wq`qF(;  
authorized financial institution 认可财务机构 qu[x=LZ_  
authorized fund 认可基金 ,diV;d  
authorized fund house 获授权的基金公司；认可基金公司 e6f!6a+%  
authorized institution 认可机构 i%W,Y8\uf*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `C`_2y8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 OwQ 9y<v  
authorized insurer 获授权保险人；获认可承保人 3 SQ_9{  
authorized investment 特准投资项目 OX?9 3AlG  
authorized person 获授权人 NdQXQa?,  
authorized representative 获授权代表 G2kr~FG  
authorized share capital 法定股本 Qko}rd_M  
automated quotation system 自动报价系统 f#l/N%VoBZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *4^!e/  
自动交易系统〔香港期货交易所有限公司〕 6!i0ioZzi0  
automatic adjustment mechanism 自动调整机制

%xR;8IO  
automatic adjustment system 自动调整系统 3Lq?Y7#KQp  
Automatic Clearing House 自动票据交换所 u+zq:2)H6  
automatic exchange rates accumulation system 自动化汇率累集系统 HPT9B?^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 }b YiyG\  
automatic teller machine [ATM] 自动柜员机 ,7pO-:*g  
autopay 自动转帐 1GW=QbO 6  
available assets 可用资产 }@OykN  
available fiscal reserve 现存财政储备 H+; _fd  
available profit 可用利润 %+G/oF|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hSD)|  
average 平均；平均数；海损  { Lt\4h  
average basic salary 平均基本薪金 -{ZTp8P>  
average consumer expenditure 平均消费开支；一般消费开支 AdB5D_ Ir  
average cost 平均成本 .l*]W!L]  
average cost of land production 增辟土地平均成本 j~"X`:=  
average daily turnover 平均每日成交额 f
h \<tnY  
average daily wage rate 平均每日工资率 H#G~b""mY  
average expenditure pattern 平均开支模式 6kjBd3  
average growth rate 平均增长率 |J`YFv  
average net fixed assets 固定资产平均净值 u:N/aaU=  
average of relatives 相对价格平均数 ^G#=>&,  
average price 平均价格 oa`,|dA"  
average propensity to consume 平均消费倾向；一般消费倾向 /
+J?Ep(_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 F#
iLMO&Q  
average rate 平均率 b9OT~i=S|  
average revenue 平均收入；平均收益 y6;'?.Y1  
average stock 平均库存；平均存货 Gz!72H  
average yearly rent 平均年租 DnaG$a<  
avoidance of double taxation 避免双重课税 /v;g v[  
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 _hMVv&$  
d+ih]?  
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