一些有用的会计术语(也不知道发的地方对不对)A

A: ne4j_!V{Mf  
A share Ａ股；甲类股份 GS_'&Yj  
abatement of tax 减税；减扣免税额
&> tmzlww  
ABN AMRO Bank N.V. 荷兰银行 *.#d'~+  
above-the-line expenditure 线上项目支出；经常预算支出 vn}:$|r$J  
above-the-line receipt 线上项目收入；经常预算收入 l`G .lM(  
ABSA Asia Limited 南非联合亚洲有限公司 7E*d>:5I  
absolute change 绝对数值变更 Sc_#BD.  
absolute expenditure 实际开支 O~N0JK_>  
absolute guideline figure 绝对准则数字 MKq:=^w  
absolute interest 绝对权益 7dhip  
absolute order of discharge 绝对破产解除令 PJA%aRP,:  
absolute profit margin 绝对利润幅度 d#9 \]Ul&  
absolute value 实值；绝对值 |_@ '_  
absolutely vested interest 绝对既得权益 5(R ./  
absorbed cost 已吸收成本；已分摊成本 `?+lM  
absorption 吸收；分摊；合并 (%=[J/F/  
absorption rate 吸收率；摊配率；分摊率 ~:~-AXaMT  
ACB Finance Limited 亚洲商业财务有限公司 E96FwA5  
acceptable form of reciprocity 合理的互惠条件 4loG$l+a1  
acceptable rate 适当利率；适当汇率 8Ux3,X=  
acceptance agreement 承兑协议 _]E H~;  
acceptance for honour 参加承兑 H,bYzWsrPo  
acceptor 承兑人；接受人；受票人 Pb4%"9`  
acceptor for honour 参加承兑人 Ea#wtow|-  
accident insurance 意外保险 MA0}BJoW  
Accident Insurance Association of Hong Kong 香港意外保险公会 #!(OTeL  
accident insurance scheme 意外保险计划 }wJ-*By{+  
accident year basis 意外年度基准 gM~
dPM|  
accommodation 通融；贷款 `./$hh  
accommodation bill 通融票据；空头票据 xp<\7m_N  
accommodation party 汇票代发人 tfW*(oU  
account balance 帐户余额；帐户结余 ^EY^.?Mg  
account book 帐簿 <2@V$$Qg.~  
account collected in advance 预收款项 zXWf($^&E  
account current book 往来帐簿 h8OmO5/H  
account of after-acquired property 事后取得的财产报告 ;LSdY}*%0  
account of defaulter 拖欠帐目 `IL''eJug_  
account payable 应付帐款 `R]B<gp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 xV@/z5Tq  
account receivable 应收帐款 d;1%Ei3K  
account receivable report 应收帐款报表 l>p S23  
account statement 结单；帐单；会计财务报表 &!7{2E\7C  
account title 帐户名称；会计科目 kH:! 7L_=  
accountant's report 会计师报告 M{M>$p
t  
Accountant's Report Rules 会计师报告规则 cYHHCaCS  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }Fy~DsQ  
Accounting Arrangements 《会计安排》 t:|knZq  
accounting basis 会计基础 hn]><
kaA  
accounting by Official Receiver 破产管理署署长呈交的帐目 rBR,lS$4  
Accounting Circular 《会计通告》 6bj.z  
accounting class 会计类别 Fv_rDTo  
accounting date 记帐日期；会计结算日期 *Xm$w  
accounting for money 款项核算 hS(}<B{x!  
Accounting Officer 会计主任 G1K72M}CW  
accounting period 会计报告期；会计期 B"sQ\gb%Q  
accounting policy 会计政策；会计方针 7\ELr 5  
accounting practice 会计惯例 ON"F h'?  
accounting principle 会计准则 kaybi 0  
accounting record 会计记录 ~m4{GzB  
accounting report 会计报告 ^=kUNyY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H
jG!pO{  
Accounting Society of China 中国会计学会 l!UF`C0g  
accounting statement 会计报表 \Nd8,hE  
accounting system 会计制度；会计系统 CF
"u8yE  
accounting transaction 会计事项；帐务交易 'Bul_D4B  
accounting treatment 会计处理 Tp7*
T
8  
accounting year 会计年度 8bl&-F`  
accretion 增值；添加 -U'3kaX5
<  
accrual 应计项目；应累算数目 6R_G{AWLL  
accrual basis 应计制；权责发生制 v8
=7  
accrual basis accounting 应计制会计；权责发生制会计 v(PwE B]  
accrue 应累算；应计 dG5p`N%  
accrued benefit 应累算利益 Buazm3q8H  
accrued charges 应计费用 #Fp5>%*  
accrued cumulative preference share dividend 应累算的累积优先股股息 ibe#Y  
accrued expenses 应累算费用 @&H Tt  
accrued interest payable 应付利息；应计未付利息 liu%K9-r  
accrued interest receivable 应收利息；应计未收利息 !=sM `(=~  
accrued right 累算权益 YXeL7W  
accruing profit 应累算的利润 EtVRnI@  
accumulated fiscal reserve 累积财政储备 M3>c?,O)J  
accumulated profit 累积利润；滚存溢利 ~ti{na4W<  
accumulated reserve 累积储备 JQSp2b@'H  
accumulation of surplus income 累积收益盈余 7&ty!PpD  
acquired assets 既得资产 A}K2"lQ#>,  
acquisition 收购；购置；取得 9WE_9$<V  
acquisition cost 购置成本 ~cHpA;x9<^  
acquisition expenses 购置费用 ;fg8,(SM^  
acquisition of 100% interest 收购全部股权 8#?jYhT7  
acquisition of control 取得控制权 +OGa}9j-  
acquisition of fixed assets 购置固定资产 *>b*I4dz  
acquisition of shell “买壳” j2\B(PA  
acquisition price 收购价 urM=l5Sx  
act of God 天灾 8cN[t.S  
acting partner 执事合伙人 3RSiu}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $_bhZnYp7  
active partner 积极参与的合伙人 UvR F\x%  
active trading 交投活跃 iv3=J   
actual circulation 实际流通 }r%
Si  
actual cost 实际成本 8Jnl!4
  
actual expenditure 实际开支；实际支出 AC`4n|,zJ;  
actual income 实际入息；实际收入；实际收益 iA=QK u!  
actual market 现货市场
mPhrMcL  
actual price 现货价；实际价格 ?_hKhn%K9  
actual profit 实际利润 V_)G=#6Dy  
actual quotation 实盘；实际价位；实际报价 (f
Gmjx  
actual year basis 按实际年度计算 H)
;O.m  
actuals 实货 sR(or=ub~  
actuarial investigation 精算调查 m6'VMW  
actuarial principle 精算原则 s"tyCDc.c  
actuarial report 精算师报告 12W`7  
Actuarial Society of Hong Kong 香港精算学会 W Z!?O0.A  
actuarial valuation 精算师估值 gG^A
6Ol%D  
actuary 精算师 Zq,[se'nh"  
ad referendum agreement 暂定协议；有待覆核的协定 d<x7* OW)  
ad valorem duty 从价税；按值征税 n+ot. -  
ad valorem duty system 从价税制 rt5FecX
\  
ad valorem fee 从价费 c,wYXnJ_t  
ad valorem tariff 从价关税 ;"d>lyL  
additional allowance 额外免税额 V5]}b[X  
additional amount for unexpired risk 未过期风险的额外款额 j=&]=0F  
additional assessable profit 补加应评税利润 Wc6Jgpl  
additional assessment 补加评税 uv&??F]/  
additional commitment 额外承担 D's Tv}P  
additional commitment vote 额外承担拨款 I-L52%E]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7FQ&LF46  
additional dependent parent allowance 供养父母额外免税额 G[;GP0\N  
additional provision 额外拨款 x%J4A+kU  
additional stamp duty 附加印花税 tBJCfM  
additional tax 补加税罚款；补加税款 ]g/:lS4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 J
f#Ika&px  
adjudged bankrupt 被裁定破产 J(0E'o{ug  
adjudicated bankrupt 裁定破产人 [:vH_(|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :TPT]q d@  
adjudication of bankruptcy 裁定破产；宣告破产 !]^,!7x,8j  
adjudication of insolvency 裁定无力偿还债务 NU]+ {7  
adjusted actual 经调整的实数；调整后的实数 8Uv2p{ <#  
adjusted current assets 经调整的流动资产；调整后的流动资产 g?TPRr~$9  
adjusted figure 经调整的数字；调整后的数额 0.MD_s0)>  
adjusted liabilities 经调整的负债；调整后的负债 8ztVv   
adjusted loss 经调整的亏损；调整后的亏损 fN!ci']  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 :NHP,"  
adjusted profit 经调整的利润；调整后的利润 s *8)|N  
adjusted surplus 经调整的盈余额；调整后的盈余额 w)nFH)f  
adjusted value 经调整的价值；调整后的价值 5c8tH=  
adjustment 调整；修订；理算〔保险〕 C
i?BJ,  
adjustment centre 调剂中心 [osIQ!u;:  
adjustment lag 调整过程的时间差距；调整时差 V:YN!  
adjustment mechanism 调整机制 bi@z<Xm%  
adjustment of loss 亏损调整 :!'!V>#g  
adjustment process 调整过程；调整程序 ?j'Nx_RoX  
adjustment range 调整幅度 Ht{Q=w/9  
administered exchange rate 受管制汇率 <6!;mb ;cX  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6k4ZzQ}  
administration expenses 行政费用 IasWm/  
administration fee 手续费；行政费 aa-{,X"MF  
administration in bankruptcy 破产管理 MAv-`8@|  
administration order 遗产管理令 e$vvmbK.  
administrator 管理人；遗产管理人 4~s{zob  
administrator of the estate 遗产管理人 E]aQK.
  
admission of debt 债项承认书 ?KB+2]7m6  
admission of proof 接纳债权证明 uG\ @e'pr  
advance 放贷款项；垫付款项；预支款项；预付款项 nq/SGo[c  
advance account 暂支帐目；预付款帐户 x>ZnQ6x~m]  
advance compensation 预付补偿金 =ws iC'  
advance from shareholder 股东垫款 y;GwMi$KI  
advance pending reimbursement 预支以待日后付还 uV|%idC  
advanced economy 先进经济体系 [iO*t,3@h  
advancement 预付；预付财产 &E/0jxM1  
advances warrant 垫款令 cFV)zFu  
advancing 贷出 Qm(KvL5  
adverse balance 逆差 ZUA%ZkX=F  
adverse exchange 逆汇 D#.N)@\  
advertisement addressed to shareholders 在报章刊登的致股东通告 G/)]aGr  
advice for collection 托收通知书 0#/NZ
O  
advice of drawing 提款通知书；汇票通知书 U!TSAg
21P  
advice of payment 付款通知 crDm2oA~t  
Advisory Committee [Securities and Futures Commission] J#/L}h;qH  
谘询委员会〔证券及期货事务监察委员会〕 r
LKwuZ  
Advisory Committee on Diversification 经济多元化谘询委员会 *LZB.84  
affidavit 誓章；遗产申报誓章 FD1Z}v!5IJ  
affidavit of no receipt 述明无收款的誓章 =O.%)|  
affiliate 联号；联营公司；附属公司 H\PY\O&cP  
affiliated company 附属公司；联号；联营公司 *7JsmN?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -(;<Q_'s{"  
affordability 负担能力 ; *ZiH%q,  
African Development Bank [AfDB] 非洲开发银行 n N_Ylw  
after-acquired property 事后取得的财产 9w:F_gr  
after-hours dealing 市后交易 ]lgI Q;r  
after-tax profit 税后盈利；税后利润；税后溢利 W3gBLotdg  
agency agreement 代理协议 l&2pUv=  
agency expenses 代理机构的开支 s?9$o Qq1  
agency fee 代理费 \* /R6svz  
Agency Law 《代理法》 E*W|>2nx]  
agent 代理人；承销人 JYe
sk  
agent of company 公司代理人 5*#3v:l/9  
agent's fee 代理人费；经纪费 Z/*X)mBuB  
aggregate 总计；总数；总体数字 b\.l!vn0  
aggregate amount 总款额；总额 -qDM(zR  
aggregate assets and liabilities 总体资产与负债 qt.Y6s:r_  
aggregate at constant price 按固定价格计算的总体数字 QcN$TxU>  
aggregate demand 总需求 C4h4W3w  
aggregate gross position 总持仓量 ~USU\dni  
aggregate limit 总限额 <uf,@N5m  
aggregate of salaries tax 合计薪俸税 3;F+
.{Icc  
aggregate performance 总体表现；总体业绩 d^:(-2l-  
aggregate supply 总体供应 !]l!I9  
aggregate surplus 总盈余 W*!u_]K>  
aggregate total 整体总额 +wpQ$)\  
aggregate value 总值；合计价值 8j^3_lD  
aggregated basis 合计基准 :dML+R#Ymh  
aggregated net chargeable income 合计应课税入息实额 LEg
x"H=c  
aggregation 合并计算；合计；总和 na0-v-  
aggregation of incomes of husband and wife 夫妇入息合并计算 pN-c9n4#j  
aggregation of property 财产的总和 x#hGJT  
agio 差价；贴水 dFw>SYrpu  
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》 q)F@f /  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xU(yc}vw,  
《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》 %AV[vr
,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;
#+Se,)  
《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》 {[tx^b  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >VE!3'/'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 J12hjzk6@  
agreement for a settlement 授产协议 UPr8Q^wm  
agreement for assignment 转让协议 g>&b&X&Y_  
agreement for sale 售卖协议；买卖协议 QP={b
+8  
agreement for sale and purchase 买卖协议 yrCY-'%  
agreement for the payment of interest 支付利息协议 wS%j!|xhlV  
agreement for the repayment of money 还款协议 M?3#XQDvD  
agreement of reinsurance 再保险协议 7eP3pg#  
Agricultural Bank of China 中国农业银行 7zWr5U.  
air passenger departure tax 飞机乘客离境税 8(kP=   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 G8hq;W4@]/  
airport tax 机场税 c)Ep<W<r1  
alcohol duty 酒精税 .KX LWH  
alienation 让与；让渡；转让 ;z3w#fNMv  
alimony 生活费；赡养费 tEC`
->|  
All Ordinaries Index [AOI] 所有普通股指数 ]*\m@lWu  
all risks 全险；综合险 p J#<e  
All Sales Record for Stock Market 《股票市场成交报告》 3A)Ec/;~  
Allied Capital Resources Limited 新联财务有限公司 ]R7zvcu&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 t9Y?0O}/  
allocation letter 拨款信件 Ip&Q'"HYj  
allocation of fund 分配款项；预留款项 lr-:o@q{  
allocation of profit 利润分配；溢利分配 /2jw]ekQ'  
allocation warrant 拨款令 \66j4?H#  
allotment 分配；配股 >}|Vmy[/  
allotment notice 股份配售通知；配股通知 |h{#r7H0  
allotment of shares 股份分配 uHu(
 
allowable 可获宽免；免税的 n+94./Mh  
allowable business loss 可扣除的营业亏损 ^Ss4<  
allowable expenses 可扣税的支出 go[(N6hN  
allowance 免税额；津贴；备抵；准备金 X{-[ E^X  
allowance for debts 债项的免税额 Vv<Tjr  
allowance for depreciation by wear and tear 耗损折旧免税额 h
np-x3  
allowance for funeral expenses 殡殓费的免税额 =0gfGwD{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 - )brq3L  
allowance for repairs and outgoings 修葺及支出方面的免税额 o9 g0fC  
allowance to debtor 给债务人的津贴 |-! yKB  
alteration of capital 资本更改 Im0#_ \  
alternate trustee 候补受托人 *j/[5J0'M  
amalgamation 合并 /
GDGE }  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4Px  
ambit of charges 征税范围；收费范围 Q?7:XbN  
amended valuation 经修订的估值 +~]:oj  
American Commodities Exchange 美国商品交易所 0oU;Cmw.  
American Express Bank Limited 美国运通银行 LI/;`Y=  
American Stock Exchange 美国证券交易所 gZ&' J\  
amortization 摊销 C?47v4n-'  
amount due from banks 存放银行同业的款项 0{'%j~"  
amount due from banks abroad 存放海外银行同业的款项 X GhV? tA  
amount due from holding companies 控股公司欠款 I6B4S"Q5<  
amount due from local banks 存放本港银行同业的款项 Rb=8(#  
amount due to banks 银行同业的存款 hq[RU&\  
amount due to banks abroad 海外银行同业的存款 SPEDN}/^  
amount due to holding companies 控股公司存款 q(YFt*(;w  
amount due to local banks 本港银行同业的存款 V/@?KC0B5  
amount due to outport banks 外埠银行同业的存款 2ij
/!  
amount for note issue 发行纸币的款额 [tEHr  
amount of bond 担保契据的款额 6*Y>Y&sea  
amount of consideration 代价款额 ++ZtL\h{7  
amount of contribution 供款数额 5J0Sc  
amount of indebtedness 负债款额 H.R7
,'9  
amount of principal of the loan 贷款本金额 wn-{Vkpm  
amount of rates chargeable 应征差饷数额 bo%v(  
amount of share capital 股本额 JRT,%;*,  
amount of sums assured 承保款额 <z+b88D  
amount of variation 变动幅度 !?%'Fy6t  
amount of vote 拨款数额 ,*}5xpX  
amount payable 应付款额 eKj'[2G@/  
amount receivable 应收款额 ( 8}'JvSu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O"Ua|8  
analysis 分析 Il&}4#:  
ancillary risk 附属风险 3$hbb6N%6.  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,O[Maj/ch  
annual accounting date 年结日期 4X^{aIlshk  
annual allowance 每年免税额；年积金；年度津贴；年津 _#mo6')j  
annual balance 年度余额 v7kR]HU[y  
annual disposable income 每年可动用收入 sKLH.@  
annual estimates 周年预算 S7_^E  
annual fee 年费 ^3:y<{J  
annual general meeting 周年大会 fvUD'sx  
annual growth rate 年增率；每年增长率 C1YG=!  
annual long-term supplement 长期个案每年补助金 xU5+"t~  
annual pensionable emolument 可供计算退休金的年薪 *[MK{m  
annual report 年报 }[%d=NY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Gd08RW  
annual return 周年报表；周年申报表；每年报税表格 m=7Z8@sX},  
Annual Return Rules 《周年报表规则》 vKC
gtk  
annual review of consumer prices 每年消费物价回顾 !R/-|Kjy  
annual roll-forward basis 逐年延展方式 lxvRF93a.  
annual salary 年薪 $4j$c|S!  
annual statement 年度报表；年度决算表 Q'mLwD3>  
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 y_Tc$g~  
annuitant 年金受益人 S5$sB{\R  
annuity 年金 D#?jddr-  
annuity contract 年金合约 ju= +!nGUa  
annuity on human life 人寿年金 >.]'N
:5  
antecedent debt 先前的债项 Q:#Kt@W  
ante-dated cheque 倒填日期支票 tgX},OU^  
anticipated expenditure 预期开支 xO<
$xx  
anticipated net profit 预期纯利 49("$!  
anticipated revenue 预期收入 RC']"jpW  
anti-inflation measure 反通货膨胀措施 ;C+g)BW  
anti-inflationary stance 反通货膨胀立场 d*A(L5;@  
apparent deficit 表面赤字 lv*fK  
apparent financial solvency 表面偿债能力 @^)aUOe  
apparent partner 表面合伙人 J^G#x}y  
application for personal assessment 个人入息课税申请书 1`X- O>  
application of fund 资金应用 S_B $-H|  
application to release as liquidator and to destruct the books of accounts and documents sMikTwR/^  
申请免除清盘人职务及毁灭帐簿与文件 *Ugtg9j  
appointed actuary 委任精算师 S24wv2Uw i  
appointed auditor 委任核数师；委任审计师 $j\UD8Hj'-  
appointed trustee 委任的受托人 q~K KN /N  
appointer 委任人 DG&[.dR+  
apportioned pro rata 按比例分摊 t#0/_tD  
apportionment 分配；分摊 {0#p,l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4&+;n[D  
apportionment formula 分摊方程式 J}035  
apportionment of estate duty 遗产税的分摊 L,XWX8  
appraisal 估价；评估 Mw
lhL?  
appreciable growth 可观增长 nv9kl Q@  
appreciable impact 显着影响 J"x M[c2  
appreciable increase 可观增长 =7Wr  
appreciation 增值；升值 g`skmHS89  
appreciation against other currencies 相对其他货币升值 G\?q{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {Y%X  
appreciation tax 增值税 Z{|U!tn
 
appropriation 拨款；拨用；拨付 XU}|
Ud562  
appropriation account 拨款帐目 UBUZ}ZIbN  
Appropriation Bill 拨款法案 pzMli^  
appropriation-in-aid system 补助拨款办法 .Fy f4^0  
approved assets 核准资产 qQ_o>+3VAy  
approved basket stock 认可一篮子证券 :V%XEN)  
approved budget 核准预算 UO& p2   
approved charitable donation 认可慈善捐款 JERWz~n}  
approved charitable institution 认可慈善机构 3']yjj(gHr  
approved currency 核准货币；认可货币 _Vs\:tygs  
approved estimates 核准预算 Nz,8NM]  
approved estimates of expenditure 核准开支预算 \y-Lt!}  
approved overseas insurer 核准海外保险人 T|h/n\fx)a  
approved overseas trust company 核准海外信托公司 ?}N@bsl08w  
approved pooled investment fund 核准汇集投资基金 zaix_mR  
approved provident fund scheme 认可公积金计划 zlh}8Es  
approved provision 核准拨款 m,~ @1  
approved redeemable share 核准可赎回股份 t^=6czk  
approved regional stock 认可地区性证券 }a(x L'F  
approved retirement scheme 认可退休金计划 Y2DR oQ  
approved subordinated loan 核准附属贷款 NY5?T0/[  
arbitrage 套戥；套汇；套利 #l(cBM9sz  
arbitrageur 套戥者；套汇者 r2EIhaGF;  
arbitrary amount 临时款项 E! i:h62  
arrangement 措施；安排；协定 !zw)! rV=  
arrears 欠款 31n5n
  
arrears of pay 欠付薪酬 S=^a''bg  
arrears of revenue 逾期未收税款；逾期未收的帐项 S)@95pb  
articles of association 组织章程；组织细则；组织章程细则 qq&G~y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S >PTD@  
ascertainment of profit 确定利润 axl!zu*  
"Asia Clear" “亚洲结算系统” BVx: JiA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ccWz,[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y:0j$%^  
Asian Development Fund [ADF] 亚洲发展基金 G?Y2 b  
Asian dollar bond 亚洲美元债券 !cs+tm3  
Asian dollar market 亚洲美元市场 4JTFdbx  
Asian dollar rate 亚洲美元利率 J^@0Ff;=5^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \(lt [=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 V}#2pP  
asked price 沽盘；喊价；索价；卖方报价 o9!DK  
assessable income 应评税入息 pcM'j#;  
assessable loss 应评税亏损 GdqT4a\
S  
assessable profit 应评税利润 F<y5zqGy@  
assessable value 应评税值 {]\QUXH  
assessed profit 估定利润 3N?WpA768/  
assessed value 经评估价值 ^X%{]b K  
assessment 评税；评定；估价；评税单 {*8'b
NJ  
assessment number 评税编号；估价编号 Bv^{|w  
assessment of additional tax 补加税评税 Xj;nh?\u  
assessment of performance 业绩评估；实绩评价 N#')Qz:P  
Assessor 评税主任 cH()Ze-B  
asset price bubbles 资产价格泡沫 93|u. @lEy  
asset-backed securities 具资产保证的证券 :^DuB_  
assets accretion 资产增值 UW+|1Bj_:  
assets and liabilities 资产与负债 /@5X
0m  
assets betterment statement 资产递增表；资产改进表 8>TDrpT}  
assets lending 实物放款；有抵押贷款 #c V_p  
assets of the company passing on the death 死者去世时转移的公司资产 A L#"j62  
assets pledged as security for liabilities 用作负债抵押的资产 (m[]A&u  
assets portfolio 资产投资组合 n&x#_
B-  
assets price 资产价格 ,z1X{  
assets quality 资产质素 d,|W  
assets realization 资产变现 !<3(+H  
assets refinancing arrangement 资产再集资安排 &eQF[8 ,  
assets securitization 资产证券化 4/$ $?w4  
assets situated outside Hong Kong 在香港以外地方的资产 j_E$C.XU{g  
assets stripping 削减资产；拆卖资产 Nhv~f0  
assets value 资产值 c+/SvRx^>  
assignee 承让人 tL1"Dt>  
assignment 转让；转让书；转让契 m!s/L,iJJ  
assignment of interest 权益转让 IZczHHEL`b  
assignment of letters patent and trade mark 专利证书及商标转让 0nS69tH  
assignment of property 物业转让；物业转让书 xX`P-h>V`c  
assignment right 转让权 tWYKW3~]  
assignor 转让人 Kw}-<y  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 S(jbPQT  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 T_:"~ ]  
associate member 附属会员 [ZS}P  
associated body corporate 相联法人团体 N=&~3k  
associated company 相联公司；联属公司 WRQJ6B  
associated corporation 相联法团 5QU7!jbI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] [G^ir  
公认会计师公会〔英国〕 /i|T\  
Association of Futures Exchange Brokers 香港期货经纪协会 D^To:N7U  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0t<]Uf  
association of underwriters 承保人组织 !L"3Otd  
assumption of control 接管 Q>u$tLX&  
assurance 担保；保险；转易；转易书 PZ~uHX_d>  
assurance of interest 权益的转易 }zi:nSpON  
at 19XX price 按一九ＸＸ年价格计算 yzW9A=0A)  
at a discount 按赔价计算；按贴水价格计算；打折扣 ?fDF Rms  
at a premium 按溢价计算；按升水价格计算 bS_!KU  
at call 通知付款；按通知 ZKyK#\v<  
at constant market price 按固定市价计算 `<2y [<y  
at constant price 按固定价格计算 Esw#D90q  
at cost 按成本计算 oop''6`C%  
at current market price 按当时市价计算；按现时市价计算 {~ ZSqd  
at current price 按当时价格计算；按现时价格计算 P]-d(N}/H  
at factor cost 按要素成本计算；按生产要素成本计算 dhpEBJ
  
at money-of-the-day price 按付款当日价格计算 ^
EE3E'  
at or better 按指定或较佳价位〔买卖指令〕 7f_4qb8  
at par 按面值计算；平价 ~sk;6e)(2  
at sight 见票即付 $:w4_X5T  
at the close 按收市盘 (UPkb$Qc  
at the opening 按开市盘 nC^?6il  
attestation 见证；见证条款 )s(J8J[b*L  
at-the-money option 平价期权 0PD]#.
+  
attorney 受权人；受托代表人 w~QUG^0Fx  
attornment 新拥有人承认书 q05_5  
attributable profit 可归属利润 M0DdrL/ L  
attributable share value 可归属股份价值 cAIMt]_  
Auckland Stock Exchange 奥克兰证券交易所 z-K?AkB1  
auction 拍卖 u&1n~t`  
auctioneer 拍卖商 ~M`QFF  
audit 审计；核数 nk9Kq\2f:  
Audit Commission 审计署 >up'`K,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] nJ |O,*`O  
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〕 1$ez}k,  
audit review 帐目审查 C72?vAc,F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Es6b~#  
audited account 审计帐目；经审计的帐目 E6|!G  
audited annual account 经审计的周年帐目 [R-4e; SRh  
audited balance sheet 经审计的资产负债表 6b4Kcl<i  
auditor 核数师；核数主任；审计师 {C Qo}@.7  
auditor's certificate 核数师证明书；审计师证明书 u{xjFx-  
auditor's report 核数师报告；审计师报告 m{Jo'*%8f  
Aussie bond 澳元债券 Lzu;"#
pw  
austerity budget 紧缩预算 EU.vw0}u8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tJo,^fdfv  
Australia All Ordinaries Index 澳洲所有普通股票指数 EL$"MT}p  
Australian Dollar [AUD] 澳元 W@v@|D@  
Australian Options Market 澳大利亚期权市场 $>1 'pV  
Australian Securities Commission 澳洲证券事务监察委员会 :Jwc'y-]  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 gE%{#&*  
Australian Stock Exchange 澳大利亚证券交易所 [RG&1~  
Austrian Schilling [ATS] 奥地利先令 Y ::\;s
 
authentication 认证；鉴证 pe=Ou0  
authority to purchase 委托购买证；委购书 X~t]qT  
authorization 认可；核准；授权；授权书 JCZ"#8M3  
authorization by direction 指示授权 R?!xO-^t  
authorization by instruction 指令授权 yHkZInn  
authorization by warrant 令状授权 h"/FqO  
authorization of unit trust 单位信托的认可 Bi2be$nV  
authorized agent 指定代理人 vUl5%r2O4
 
authorized capital 法定资本 yaV=e1W  
authorized clerk 出市员 eSf e s  
authorized dealer 认可交易商 |j53'>N[  
authorized financial institution 认可财务机构 ),%/T,!@  
authorized fund 认可基金 T">-%-t  
authorized fund house 获授权的基金公司；认可基金公司 Z#YkAQHv5  
authorized institution 认可机构 s.+2[R1HF  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^G%Bj`%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &\8.y2=9p  
authorized insurer 获授权保险人；获认可承保人 Gs%IZo_  
authorized investment 特准投资项目 <y1V2Np  
authorized person 获授权人 3)v6N_  
authorized representative 获授权代表 rks+\e}^Z  
authorized share capital 法定股本 -IhFPjQ  
automated quotation system 自动报价系统 ^Cb7R/R3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \7z&iGe!  
自动交易系统〔香港期货交易所有限公司〕 "GoNTM5h
 
automatic adjustment mechanism 自动调整机制 2h0I1a,7  
automatic adjustment system 自动调整系统 Kd^{~Wlz&z  
Automatic Clearing House 自动票据交换所 o<P@:}K  
automatic exchange rates accumulation system 自动化汇率累集系统 3;=nQ{0b  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0L10GJ"(  
automatic teller machine [ATM] 自动柜员机 9i@AOU  
autopay 自动转帐 o~!4&  
available assets 可用资产 R_J=x  
available fiscal reserve 现存财政储备 '8>h4s4  
available profit 可用利润 ~d6_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 r4caIV  
average 平均；平均数；海损 bep}|8,#u  
average basic salary 平均基本薪金 m&o}qzC'y  
average consumer expenditure 平均消费开支；一般消费开支 VpSk.WY/ e  
average cost 平均成本 UN_f2  
average cost of land production 增辟土地平均成本 P;0tI;  
average daily turnover 平均每日成交额 I!lzOg4~  
average daily wage rate 平均每日工资率 ElAJR4'{*i  
average expenditure pattern 平均开支模式 cAC2Xq  
average growth rate 平均增长率 fEc}c.!5  
average net fixed assets 固定资产平均净值 on(P  
average of relatives 相对价格平均数 SPW @TF1  
average price 平均价格 2#&9qGR  
average propensity to consume 平均消费倾向；一般消费倾向 jzV*V<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Malt7M  
average rate 平均率 nMc3.fM  
average revenue 平均收入；平均收益 9oS\{[x.  
average stock 平均库存；平均存货 bT-(lIU  
average yearly rent 平均年租 f|Kd{ $VO  
avoidance of double taxation 避免双重课税 f]"][!e!,  
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 : QSlctW  
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