一些有用的会计术语(也不知道发的地方对不对)A

A: 
[ML%u$-  
A share Ａ股；甲类股份 1P(5+9"s  
abatement of tax 减税；减扣免税额 PuKT0*_ 7  
ABN AMRO Bank N.V. 荷兰银行 vM_UF{a$=  
above-the-line expenditure 线上项目支出；经常预算支出 E-P;3lS~  
above-the-line receipt 线上项目收入；经常预算收入 qmNgEz%  
ABSA Asia Limited 南非联合亚洲有限公司 I[mlQmwsL.  
absolute change 绝对数值变更 KI* erK [d  
absolute expenditure 实际开支 V`F]L^m=L  
absolute guideline figure 绝对准则数字 ZE+VLV v  
absolute interest 绝对权益 :bJT2o[  
absolute order of discharge 绝对破产解除令 }$6;g-|HX  
absolute profit margin 绝对利润幅度 <g/Z(<{wor  
absolute value 实值；绝对值 0L3v[%_j"  
absolutely vested interest 绝对既得权益 -0Ws3  
absorbed cost 已吸收成本；已分摊成本 vuL;P"F4&  
absorption 吸收；分摊；合并 5u(,g1s}UZ  
absorption rate 吸收率；摊配率；分摊率 3em&7QM  
ACB Finance Limited 亚洲商业财务有限公司 mMp(  
acceptable form of reciprocity 合理的互惠条件 * z,] mi%  
acceptable rate 适当利率；适当汇率 P0R8 f  
acceptance agreement 承兑协议 \Y37wy4  
acceptance for honour 参加承兑 +48a..4sN  
acceptor 承兑人；接受人；受票人 FU;b8{Y  
acceptor for honour 参加承兑人 2n/cqK  
accident insurance 意外保险 0?x9.
]  
Accident Insurance Association of Hong Kong 香港意外保险公会 kU*Fif  
accident insurance scheme 意外保险计划 ,C4gA(')K  
accident year basis 意外年度基准 WA~PE` U  
accommodation 通融；贷款 7/$r
  
accommodation bill 通融票据；空头票据 2[^p6s[  
accommodation party 汇票代发人 dA[MjOd3  
account balance 帐户余额；帐户结余 %E1_)^^  
account book 帐簿 @m#1[n;  
account collected in advance 预收款项 BWtGeaW/sr  
account current book 往来帐簿 6p=OM=R  
account of after-acquired property 事后取得的财产报告 =f{)!uW<4  
account of defaulter 拖欠帐目 9E@}@ZV(  
account payable 应付帐款 mA{G: d  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 gb_r <j:w  
account receivable 应收帐款 K<BS%~,I  
account receivable report 应收帐款报表 S"}G/lBx.  
account statement 结单；帐单；会计财务报表 `~~.0QC  
account title 帐户名称；会计科目 0uw3[,I   
accountant's report 会计师报告 2q4dCbJ!  
Accountant's Report Rules 会计师报告规则 N;\G=q] 9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 qD#E, "%  
Accounting Arrangements 《会计安排》 :6N'%LKK  
accounting basis 会计基础 $|0?$U7!  
accounting by Official Receiver 破产管理署署长呈交的帐目 B#zu<z  
Accounting Circular 《会计通告》 TbK;_pg  
accounting class 会计类别 t<UtSkE1  
accounting date 记帐日期；会计结算日期 cx+li4v  
accounting for money 款项核算
.u
<i<S  
Accounting Officer 会计主任 }3^b1D>2O  
accounting period 会计报告期；会计期 /o/0 9K  
accounting policy 会计政策；会计方针 .aA8'/  
accounting practice 会计惯例 +Jf45[D   
accounting principle 会计准则 7 3 Oo;  
accounting record 会计记录 Q&JnF`*  
accounting report 会计报告 4E"OD+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K3CTxU(  
Accounting Society of China 中国会计学会 r[u@[  
accounting statement 会计报表 "OdR"M(G\  
accounting system 会计制度；会计系统 #z(
J
Yw,  
accounting transaction 会计事项；帐务交易 1@i 8ASL  
accounting treatment 会计处理 ZysZS%  
accounting year 会计年度 J2vaKl  
accretion 增值；添加  q#=}T~4j  
accrual 应计项目；应累算数目 Pc{0Js5VzE  
accrual basis 应计制；权责发生制 $<]G#&F   
accrual basis accounting 应计制会计；权责发生制会计 "Z\^dR  
accrue 应累算；应计 ;aI`4;  
accrued benefit 应累算利益 \W;+@w|c  
accrued charges 应计费用 4mqA*c%6S  
accrued cumulative preference share dividend 应累算的累积优先股股息 SK>*tKY  
accrued expenses 应累算费用 D09/(%4j  
accrued interest payable 应付利息；应计未付利息 e>GX]tK  
accrued interest receivable 应收利息；应计未收利息 UNc[h&@_  
accrued right 累算权益 _ +"V5
z  
accruing profit 应累算的利润 x|TLMu=3=  
accumulated fiscal reserve 累积财政储备 F74^HQ*J  
accumulated profit 累积利润；滚存溢利 2X= pu.;F  
accumulated reserve 累积储备 ?6m6 4{M  
accumulation of surplus income 累积收益盈余 Z*M]AvO+#  
acquired assets 既得资产 1=9M@r~ ^  
acquisition 收购；购置；取得 o1dECLQa  
acquisition cost 购置成本 !_ng_,J  
acquisition expenses 购置费用 52zD!(   
acquisition of 100% interest 收购全部股权 u4W2{  
acquisition of control 取得控制权 byyzXRO;  
acquisition of fixed assets 购置固定资产 [q<Vm-  
acquisition of shell “买壳” ,g"[7Za  
acquisition price 收购价 +O2z&a;q  
act of God 天灾 [1 ?  
acting partner 执事合伙人 }8zw| (GR,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "IvFkS=*Q  
active partner 积极参与的合伙人 [VsTyqV a  
active trading 交投活跃 5y1:oiE/  
actual circulation 实际流通 k9'`<82Y  
actual cost 实际成本 i8kyYMPP  
actual expenditure 实际开支；实际支出 h VQj$TA  
actual income 实际入息；实际收入；实际收益 !^,<nP  
actual market 现货市场 <z=d5g{n  
actual price 现货价；实际价格 X=W.{?  
actual profit 实际利润 |$)+h\h  
actual quotation 实盘；实际价位；实际报价 {e1akg.  
actual year basis 按实际年度计算 2<  "-  
actuals 实货 (;Ad:!9{  
actuarial investigation 精算调查 xv+47.?N  
actuarial principle 精算原则 ZbZCW:8>k  
actuarial report 精算师报告 y
\xa<!:g  
Actuarial Society of Hong Kong 香港精算学会 {]F};_  
actuarial valuation 精算师估值 j~'a %P  
actuary 精算师 "SV#e4C.  
ad referendum agreement 暂定协议；有待覆核的协定 d7*fP S  
ad valorem duty 从价税；按值征税 I|SQhbi  
ad valorem duty system 从价税制 P>i!f!o*I  
ad valorem fee 从价费 VY@6!
9G  
ad valorem tariff 从价关税 ;ye5HlH}.  
additional allowance 额外免税额 4$wn8!x2|  
additional amount for unexpired risk 未过期风险的额外款额 %:DH_0  
additional assessable profit 补加应评税利润 RAh4#8]  
additional assessment 补加评税 whoQA}X>  
additional commitment 额外承担 n@`:"j%s_  
additional commitment vote 额外承担拨款 OX r%b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *?-,=%,z/  
additional dependent parent allowance 供养父母额外免税额 k'(eQ5R3L  
additional provision 额外拨款 i.(kX`~J1  
additional stamp duty 附加印花税 -fB;pS,  
additional tax 补加税罚款；补加税款 wUj#ACqB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J'=iEI  
adjudged bankrupt 被裁定破产 1h[xVvo<L  
adjudicated bankrupt 裁定破产人 ;Sqn w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^qro0]"LD  
adjudication of bankruptcy 裁定破产；宣告破产 =u.jZ*u]WT  
adjudication of insolvency 裁定无力偿还债务 T|L_+(M{  
adjusted actual 经调整的实数；调整后的实数 +'@j~\>^yJ  
adjusted current assets 经调整的流动资产；调整后的流动资产 &6#>a"?"  
adjusted figure 经调整的数字；调整后的数额 c=52*&  
adjusted liabilities 经调整的负债；调整后的负债 )qL
UHE=  
adjusted loss 经调整的亏损；调整后的亏损 s[}4Q|s%  
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 L2jjkyX]  
adjusted profit 经调整的利润；调整后的利润 "3r7/>xy  
adjusted surplus 经调整的盈余额；调整后的盈余额 u51%~  
adjusted value 经调整的价值；调整后的价值 ?##3E, /"9  
adjustment 调整；修订；理算〔保险〕 :Nt_LsH  
adjustment centre 调剂中心 E;vF :?|  
adjustment lag 调整过程的时间差距；调整时差 A'
=,q  
adjustment mechanism 调整机制 {j!jm5  
adjustment of loss 亏损调整 dP7nR1GS  
adjustment process 调整过程；调整程序 _>LI[yf{  
adjustment range 调整幅度 @}8~TbP  
administered exchange rate 受管制汇率 qIC9L"I  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 l5*sCp*Z  
administration expenses 行政费用 XS&oW  
administration fee 手续费；行政费 R'Uw
17I  
administration in bankruptcy 破产管理 \d&/,?,Ey  
administration order 遗产管理令 q"uP%TN  
administrator 管理人；遗产管理人 RaBq@r*(
 
administrator of the estate 遗产管理人 "{lw;
AA5F  
admission of debt 债项承认书 ^hN.FIzM  
admission of proof 接纳债权证明 z/Kjz$l!  
advance 放贷款项；垫付款项；预支款项；预付款项 7F;dLd'  
advance account 暂支帐目；预付款帐户 {f12&t  
advance compensation 预付补偿金 {$ (X,E  
advance from shareholder 股东垫款 jlA?JB  
advance pending reimbursement 预支以待日后付还 [Up0<`Q{I_  
advanced economy 先进经济体系 uh8+Y%V p  
advancement 预付；预付财产 .vm.g=-q  
advances warrant 垫款令 waYH_)Zx  
advancing 贷出 c@ea ;Cv  
adverse balance 逆差 ]%4rL S  
adverse exchange 逆汇 ?;c&5'7ct  
advertisement addressed to shareholders 在报章刊登的致股东通告 Q 6)5*o8n  
advice for collection 托收通知书 S7A[HG;  
advice of drawing 提款通知书；汇票通知书 sgRD]SF  
advice of payment 付款通知 ER)<Twj  
Advisory Committee [Securities and Futures Commission] -2\%?A6L  
谘询委员会〔证券及期货事务监察委员会〕 <.N337!  
Advisory Committee on Diversification 经济多元化谘询委员会 `n{yls7.  
affidavit 誓章；遗产申报誓章 </%n:<z4  
affidavit of no receipt 述明无收款的誓章 -y+u0,=p.  
affiliate 联号；联营公司；附属公司 @
|1/yQgi  
affiliated company 附属公司；联号；联营公司 }z/Y Hv%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 tI&E@  
affordability 负担能力 cfg_xrW0^  
African Development Bank [AfDB] 非洲开发银行 Y unY'xY  
after-acquired property 事后取得的财产 +~H mP
Q  
after-hours dealing 市后交易 NyTGvBf  
after-tax profit 税后盈利；税后利润；税后溢利 Mb2rHUr  
agency agreement 代理协议 R[/]iK+!&  
agency expenses 代理机构的开支 k\~A\UIYo  
agency fee 代理费 ?d? cD  
Agency Law 《代理法》 G.}Ex!8R7_  
agent 代理人；承销人 u40k9vh  
agent of company 公司代理人 "?yu
^  
agent's fee 代理人费；经纪费 7LB#
\2  
aggregate 总计；总数；总体数字 G3.MS7J  
aggregate amount 总款额；总额 @6~OQN  
aggregate assets and liabilities 总体资产与负债 n5yPUJK2L6  
aggregate at constant price 按固定价格计算的总体数字 ,XZ[L? >  
aggregate demand 总需求 5X'com?T  
aggregate gross position 总持仓量 P!Mz5QZ+  
aggregate limit 总限额 0aF&5Lk`y  
aggregate of salaries tax 合计薪俸税 6EeUiLd  
aggregate performance 总体表现；总体业绩 }: W6Bo-|  
aggregate supply 总体供应 ];|;")#=  
aggregate surplus 总盈余 qZ:--,9+  
aggregate total 整体总额 j+p=ik  
aggregate value 总值；合计价值 ,uFdhA(i@'  
aggregated basis 合计基准 6}vPwI  
aggregated net chargeable income 合计应课税入息实额 SAa hkX  
aggregation 合并计算；合计；总和 zg3q\~  
aggregation of incomes of husband and wife 夫妇入息合并计算 <^Hh5kfS'  
aggregation of property 财产的总和 6 s+ Z  
agio 差价；贴水 I'_.U]An  
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》 $jDp ^ -  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment A#"AqNVWv  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 3j2% '$>E^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment p:,(r{*?  
《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》 mST/u>'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qX(sx2TK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o,fBOPIN  
agreement for a settlement 授产协议 /FZ@Z]Q0G  
agreement for assignment 转让协议 XOM@Pi#z  
agreement for sale 售卖协议；买卖协议 TV>UD q  
agreement for sale and purchase 买卖协议 F?LTWm
  
agreement for the payment of interest 支付利息协议 7@.UkBOx  
agreement for the repayment of money 还款协议 Rks3L  
agreement of reinsurance 再保险协议 >D';i\2j&  
Agricultural Bank of China 中国农业银行   0%  
air passenger departure tax 飞机乘客离境税 Z'%k`F  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $=j}JX}z  
airport tax 机场税 0!n6tz lT  
alcohol duty 酒精税 LWb5C{  
alienation 让与；让渡；转让 mn=G6h T}W  
alimony 生活费；赡养费 N[~"X**x  
All Ordinaries Index [AOI] 所有普通股指数 0<+=Ew5Z  
all risks 全险；综合险 |zV-a2K%J  
All Sales Record for Stock Market 《股票市场成交报告》 w*})ZYIUT  
Allied Capital Resources Limited 新联财务有限公司 &b 2Vt  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 y@|gG&f T  
allocation letter 拨款信件 J`ia6fy.I  
allocation of fund 分配款项；预留款项 e1dT~l  
allocation of profit 利润分配；溢利分配 \advFKN  
allocation warrant 拨款令 dpO ZqhRs.  
allotment 分配；配股 N1RZ  
allotment notice 股份配售通知；配股通知 9:bC{n  
allotment of shares 股份分配
-*sDa6L  
allowable 可获宽免；免税的 uvK1gJrA)  
allowable business loss 可扣除的营业亏损 "8U
d&o  
allowable expenses 可扣税的支出 A|#9  
allowance 免税额；津贴；备抵；准备金 :[iWl8  
allowance for debts 债项的免税额 |pv:'']J  
allowance for depreciation by wear and tear 耗损折旧免税额 AepAlnI@  
allowance for funeral expenses 殡殓费的免税额 pJ6Z/
3]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HR55|`]  
allowance for repairs and outgoings 修葺及支出方面的免税额 z?HP%g'M~  
allowance to debtor 给债务人的津贴 \: H&.VQ"  
alteration of capital 资本更改 \N\Jny  
alternate trustee 候补受托人 VRYj&s'@  
amalgamation 合并 !"2nL%PW~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5-Vdq  
ambit of charges 征税范围；收费范围 Y"&&=M#  
amended valuation 经修订的估值 3_W1)vd{
 
American Commodities Exchange 美国商品交易所 T`f6`1x  
American Express Bank Limited 美国运通银行 ( w(GJ/g  
American Stock Exchange 美国证券交易所 DFKU?#R  
amortization 摊销 @,D 3$P8}  
amount due from banks 存放银行同业的款项 DUc -D==  
amount due from banks abroad 存放海外银行同业的款项
u@\]r 1  
amount due from holding companies 控股公司欠款 |->{NUZ{  
amount due from local banks 存放本港银行同业的款项 'W5r(M4U  
amount due to banks 银行同业的存款  T|NNd1>  
amount due to banks abroad 海外银行同业的存款 12*'rU;*  
amount due to holding companies 控股公司存款 agqB#,i  
amount due to local banks 本港银行同业的存款 )6#dxb9  
amount due to outport banks 外埠银行同业的存款 kAbRXID  
amount for note issue 发行纸币的款额 .'C$w1[w  
amount of bond 担保契据的款额 ngoo4}  
amount of consideration 代价款额 |?n=~21"1O  
amount of contribution 供款数额 xmxfXW  
amount of indebtedness 负债款额 [?mDTD8zU  
amount of principal of the loan 贷款本金额 Qi',[Xmf  
amount of rates chargeable 应征差饷数额 'f9fw^  
amount of share capital 股本额 &B\tcF  
amount of sums assured 承保款额 7pDov@K<{  
amount of variation 变动幅度 %j%}iM/(<  
amount of vote 拨款数额 {dV#"+  
amount payable 应付款额 TN}YRXtW+  
amount receivable 应收款额 PDaHY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +!IIt {u  
analysis 分析 rr fL[  
ancillary risk 附属风险 O^v^GG=e;C  
annual account 周年帐目；周年帐目报表；年度决算；年结 GUJ[2/V~A  
annual accounting date 年结日期 [H-,zY  
annual allowance 每年免税额；年积金；年度津贴；年津 uBI?nv,  
annual balance 年度余额 (3`
Q`o;  
annual disposable income 每年可动用收入 il `O*6-  
annual estimates 周年预算 d:C-   
annual fee 年费 5inmFT?9Z  
annual general meeting 周年大会 xg~q'>
 
annual growth rate 年增率；每年增长率 Z,/BPK
<e  
annual long-term supplement 长期个案每年补助金 Xxcv5.ug  
annual pensionable emolument 可供计算退休金的年薪 y*A#}b*0  
annual report 年报 !4cR&@[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {"l_x]q  
annual return 周年报表；周年申报表；每年报税表格 :IDD(<^9  
Annual Return Rules 《周年报表规则》 Szrr
`.']  
annual review of consumer prices 每年消费物价回顾 xoI;s}*E  
annual roll-forward basis 逐年延展方式 XYIZ^_My  
annual salary 年薪 4*W ??(=j  
annual statement 年度报表；年度决算表 Y<M,/Y_ !  
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 k`Nc<nN8  
annuitant 年金受益人 =vLeOX  
annuity 年金 ~Emeo&X  
annuity contract 年金合约 bFk >IifN  
annuity on human life 人寿年金 n5dFp%k  
antecedent debt 先前的债项 iLw O4i  
ante-dated cheque 倒填日期支票 5qtZ`1Hq  
anticipated expenditure 预期开支 kFmd):U!R  
anticipated net profit 预期纯利 :RR<-N5+  
anticipated revenue 预期收入 @.e
bQR-:H  
anti-inflation measure 反通货膨胀措施 {aP5Mem  
anti-inflationary stance 反通货膨胀立场 f
3Ior.n(  
apparent deficit 表面赤字 d)F~)}TFM  
apparent financial solvency 表面偿债能力 "1>I/CM  
apparent partner 表面合伙人 /,dcr*  
application for personal assessment 个人入息课税申请书 (3YCe{  
application of fund 资金应用 :iJ+ImBpK  
application to release as liquidator and to destruct the books of accounts and documents ocBfs^ aW  
申请免除清盘人职务及毁灭帐簿与文件 _cdrz)T  
appointed actuary 委任精算师 X[b=25Ct  
appointed auditor 委任核数师；委任审计师 _]8FCO  
appointed trustee 委任的受托人 O\;Z4qn2=  
appointer 委任人 {pMbkAQ@  
apportioned pro rata 按比例分摊 fCTdM+t  
apportionment 分配；分摊 9,\b$?9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'PRsZ`x.  
apportionment formula 分摊方程式 i-[ic!RnKj  
apportionment of estate duty 遗产税的分摊 eAN]*:]g  
appraisal 估价；评估 NfizX!w&  
appreciable growth 可观增长 <EFA^,3t%  
appreciable impact 显着影响 x!GHUz*:uz  
appreciable increase 可观增长 _4F(WCco  
appreciation 增值；升值 @qk$ 6X  
appreciation against other currencies 相对其他货币升值 (`PgvBL:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %LeG.~?  
appreciation tax 增值税 -(9>{!",J  
appropriation 拨款；拨用；拨付 ZaJg$  
appropriation account 拨款帐目 }SYR)eE\  
Appropriation Bill 拨款法案 (A(7?eq  
appropriation-in-aid system 补助拨款办法 KdIX`  
approved assets 核准资产 }&A!h  
approved basket stock 认可一篮子证券 0o~? ]C  
approved budget 核准预算 <uZ r.X  
approved charitable donation 认可慈善捐款 
xtWQ.  
approved charitable institution 认可慈善机构 U@21N3_@_  
approved currency 核准货币；认可货币 ^
=:e9i3u  
approved estimates 核准预算 5
v6 x  
approved estimates of expenditure 核准开支预算 "F?p\I)(  
approved overseas insurer 核准海外保险人 g bDre~|  
approved overseas trust company 核准海外信托公司 !J`>;&  
approved pooled investment fund 核准汇集投资基金 R:c$f(aKv%  
approved provident fund scheme 认可公积金计划 l,j7I3&~%  
approved provision 核准拨款 R6l`IlG`  
approved redeemable share 核准可赎回股份 ZXV_Dc
 
approved regional stock 认可地区性证券 B1)gudP`  
approved retirement scheme 认可退休金计划 " &2Kvsz  
approved subordinated loan 核准附属贷款 {a aI<u  
arbitrage 套戥；套汇；套利 AyHhq8Y  
arbitrageur 套戥者；套汇者 x=>B 6o-f  
arbitrary amount 临时款项 q6DuLFatc*  
arrangement 措施；安排；协定 \]R
PxM:_>  
arrears 欠款 ZlQ@k{Es~  
arrears of pay 欠付薪酬 Xg+Eeg#  
arrears of revenue 逾期未收税款；逾期未收的帐项 MLwh&I9)  
articles of association 组织章程；组织细则；组织章程细则 Fy:CG6@X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dqF]kP,VG  
ascertainment of profit 确定利润 FYPv:k  
"Asia Clear" “亚洲结算系统” &V/n!|q<H  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /+^7lQo\]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 P^9y0Q  
Asian Development Fund [ADF] 亚洲发展基金 O
sI>gX>  
Asian dollar bond 亚洲美元债券 8@;|x2=y  
Asian dollar market 亚洲美元市场 b(^/WCykH  
Asian dollar rate 亚洲美元利率 $ 9bIUJ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 r7B.@+QK  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qTc-Z5  
asked price 沽盘；喊价；索价；卖方报价 8<V6W F`e  
assessable income 应评税入息 {"{kWbXZ  
assessable loss 应评税亏损 XC44]o4jx  
assessable profit 应评税利润 9!'qLO  
assessable value 应评税值 l0Rjq*5hJ  
assessed profit 估定利润 
0"l*8%g  
assessed value 经评估价值 bO8>w9MF  
assessment 评税；评定；估价；评税单 !O|d,)$q  
assessment number 评税编号；估价编号 WX.6|  
assessment of additional tax 补加税评税 p;8I@~dh  
assessment of performance 业绩评估；实绩评价 ivTx6-]  
Assessor 评税主任 O7<--  
asset price bubbles 资产价格泡沫 3=YK" 5J  
asset-backed securities 具资产保证的证券 : jgvg$fd  
assets accretion 资产增值 >O0z+tj  
assets and liabilities 资产与负债 *xHj*  
assets betterment statement 资产递增表；资产改进表 wXUP%i]i=  
assets lending 实物放款；有抵押贷款 '7BJ.  
assets of the company passing on the death 死者去世时转移的公司资产 ~|y$^qy?U  
assets pledged as security for liabilities 用作负债抵押的资产 ? 2#tIND  
assets portfolio 资产投资组合 {7EnM1]  
assets price 资产价格 @34Z/%A  
assets quality 资产质素 Ug}dw a  
assets realization 资产变现 Oe#*-  
assets refinancing arrangement 资产再集资安排 r0MUv}p#|L  
assets securitization 资产证券化 Evjvaa^  
assets situated outside Hong Kong 在香港以外地方的资产 5a8[0&hA 2  
assets stripping 削减资产；拆卖资产 gc5u@(P"  
assets value 资产值 [Eq7!_3  
assignee 承让人 :eHD{=  
assignment 转让；转让书；转让契 zY11.!2  
assignment of interest 权益转让 *yx5G-#?  
assignment of letters patent and trade mark 专利证书及商标转让 tr[(,kX  
assignment of property 物业转让；物业转让书 pt/UY<@yoN  
assignment right 转让权 LgG7|\(-  
assignor 转让人 %R|_o<(#MJ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &-5`Oln  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 HACY  
associate member 附属会员 "c+j2f'f  
associated body corporate 相联法人团体 b\Wlpb=QZ  
associated company 相联公司；联属公司 d17RJW%A  
associated corporation 相联法团 kU75  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,Wbr; zb  
公认会计师公会〔英国〕 jH5VrN*Q  
Association of Futures Exchange Brokers 香港期货经纪协会 wSV}{9}wr%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4z;@1nN_8a  
association of underwriters 承保人组织 kzkrvC+u  
assumption of control 接管 yuef84~  
assurance 担保；保险；转易；转易书 t[r<&1[&  
assurance of interest 权益的转易  L- '{
  
at 19XX price 按一九ＸＸ年价格计算 B,xohT  
at a discount 按赔价计算；按贴水价格计算；打折扣 tf
AO#htq  
at a premium 按溢价计算；按升水价格计算 c}-ADr9  
at call 通知付款；按通知 B@+&?%ub:  
at constant market price 按固定市价计算 "VIoVu  
at constant price 按固定价格计算 $ [t7&e  
at cost 按成本计算 L2ybL#dz  
at current market price 按当时市价计算；按现时市价计算 c>$PL
O^  
at current price 按当时价格计算；按现时价格计算 $>M-oNeC  
at factor cost 按要素成本计算；按生产要素成本计算 R(^2+mV?  
at money-of-the-day price 按付款当日价格计算 Xn%ty@8  
at or better 按指定或较佳价位〔买卖指令〕 $n><p>`  
at par 按面值计算；平价 @H83Ad  
at sight 见票即付 7u=R5  
at the close 按收市盘 .#OD=wkN0  
at the opening 按开市盘 Yk^clCB{A(  
attestation 见证；见证条款 S- N [  
at-the-money option 平价期权 S|K#lL  
attorney 受权人；受托代表人 W"meH~[Cp  
attornment 新拥有人承认书 c/'Cju W  
attributable profit 可归属利润 G u
4mP  
attributable share value 可归属股份价值 0K<|>I  
Auckland Stock Exchange 奥克兰证券交易所 L,/(^0;  
auction 拍卖 VpO+52&  
auctioneer 拍卖商 p"dK,A5#)  
audit 审计；核数 $[6]Ly(F)  
Audit Commission 审计署 +7V4mF!u  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9 *+X^q'  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 =>mx>R`S  
audit review 帐目审查 [-p?gyl  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }od5kK;  
audited account 审计帐目；经审计的帐目 3;'RF#VL  
audited annual account 经审计的周年帐目 ,7/F?!G!J  
audited balance sheet 经审计的资产负债表 -}G>{5.A  
auditor 核数师；核数主任；审计师 L5RBe  
auditor's certificate 核数师证明书；审计师证明书 \2^_v' >K  
auditor's report 核数师报告；审计师报告 Ve9*>6i&-4  
Aussie bond 澳元债券 ;!9-I%e  
austerity budget 紧缩预算 &a9Y4~e::  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %NH{%K,  
Australia All Ordinaries Index 澳洲所有普通股票指数 '2:HBJ  
Australian Dollar [AUD] 澳元 r^Mu`*x*  
Australian Options Market 澳大利亚期权市场 x!`~+f.6  
Australian Securities Commission 澳洲证券事务监察委员会 _q
p^+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 p02E:?  
Australian Stock Exchange 澳大利亚证券交易所 }1BpIqee  
Austrian Schilling [ATS] 奥地利先令 iebnQf  
authentication 认证；鉴证 k.6gX<T  
authority to purchase 委托购买证；委购书 0ME.O+  
authorization 认可；核准；授权；授权书 OaF[t*]D3  
authorization by direction 指示授权
Ch0t'  
authorization by instruction 指令授权 Z[%vO?,  
authorization by warrant 令状授权 p->b Vt  
authorization of unit trust 单位信托的认可 ;a9`z+ K  
authorized agent 指定代理人 ^77X?nDz=h  
authorized capital 法定资本 >mCS`D8  
authorized clerk 出市员 5
`A^"}0  
authorized dealer 认可交易商 \wb
0%> 0  
authorized financial institution 认可财务机构 &Ndq^!e  
authorized fund 认可基金 "yG*Kh7ur  
authorized fund house 获授权的基金公司；认可基金公司 I%'6IpR"d  
authorized institution 认可机构 %$ ^eY'-'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Bxf]Lu,\U@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 RA ER\9i  
authorized insurer 获授权保险人；获认可承保人 \ ~uY);  
authorized investment 特准投资项目 C|g]Y 7  
authorized person 获授权人 Z_WJgH2c  
authorized representative 获授权代表 k3VRa|Y")  
authorized share capital 法定股本 %(d0`9  
automated quotation system 自动报价系统 17) `CM$<[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ){FXonVP  
自动交易系统〔香港期货交易所有限公司〕 ZB'ms[  
automatic adjustment mechanism 自动调整机制 )D8V;g(7F  
automatic adjustment system 自动调整系统 lCxPR'C|  
Automatic Clearing House 自动票据交换所 +WfO2V.
 
automatic exchange rates accumulation system 自动化汇率累集系统 p`T,VU&.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 hNUka
P  
automatic teller machine [ATM] 自动柜员机 ODyKS;   
autopay 自动转帐 +I[Hxf~  
available assets 可用资产 ,4Qct=%L_  
available fiscal reserve 现存财政储备 f6U i~  
available profit 可用利润 |N+uEiJ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4fgYO]  
average 平均；平均数；海损 V}po  
average basic salary 平均基本薪金 z8*{i]j  
average consumer expenditure 平均消费开支；一般消费开支 NKRI|'Y,  
average cost 平均成本 |L%d^m  
average cost of land production 增辟土地平均成本 y8/+kn +  
average daily turnover 平均每日成交额 Mx_
O'D  
average daily wage rate 平均每日工资率 3.@I\p}  
average expenditure pattern 平均开支模式 h$2lO^  
average growth rate 平均增长率  zPW_  
average net fixed assets 固定资产平均净值 ! ~3zp L  
average of relatives 相对价格平均数 &p83X  
average price 平均价格 OTV$8{  
average propensity to consume 平均消费倾向；一般消费倾向 zTb,h  
average propensity to save 平均储蓄倾向；一般储蓄倾向 xk@fBa }  
average rate 平均率 iVAAGZ>am  
average revenue 平均收入；平均收益 Uk<2X
Gj  
average stock 平均库存；平均存货 0.!!rq,  
average yearly rent 平均年租 ?A2jj`N1x  
avoidance of double taxation 避免双重课税 gf^XqTLs  
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 iiD}2yb  
P^J#;{R  
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