一些有用的会计术语(也不知道发的地方对不对)A

A: nf_(_O=  
A share Ａ股；甲类股份 LM"b%  
abatement of tax 减税；减扣免税额 T|oDJ]\J  
ABN AMRO Bank N.V. 荷兰银行 /YwwG;1  
above-the-line expenditure 线上项目支出；经常预算支出 Z^mIGy}  
above-the-line receipt 线上项目收入；经常预算收入 %^I
7=  
ABSA Asia Limited 南非联合亚洲有限公司 ,-$%>Uv  
absolute change 绝对数值变更 NJ}xqg  
absolute expenditure 实际开支 <;b  
absolute guideline figure 绝对准则数字 7~MWp4.  
absolute interest 绝对权益 ByWad@-6i  
absolute order of discharge 绝对破产解除令 |`wJ {-  
absolute profit margin 绝对利润幅度 yYk?K<ou  
absolute value 实值；绝对值 T8T,G4Q  
absolutely vested interest 绝对既得权益 _mQ~[}y+?  
absorbed cost 已吸收成本；已分摊成本 {![
E)~  
absorption 吸收；分摊；合并 bDw\;bnG  
absorption rate 吸收率；摊配率；分摊率 b1e)w?n  
ACB Finance Limited 亚洲商业财务有限公司 z}VCiS0  
acceptable form of reciprocity 合理的互惠条件 B%[#["Ol  
acceptable rate 适当利率；适当汇率 |SJ%Myy  
acceptance agreement 承兑协议 {iLr$89  
acceptance for honour 参加承兑 RKs
_k`N0  
acceptor 承兑人；接受人；受票人 .$G^c  
acceptor for honour 参加承兑人 2qj0iRH#N<  
accident insurance 意外保险 0j#$Swa  
Accident Insurance Association of Hong Kong 香港意外保险公会 xr)m8H  
accident insurance scheme 意外保险计划 'HvW&~i(  
accident year basis 意外年度基准 HwMe^
e;  
accommodation 通融；贷款 |])Ko08*tE  
accommodation bill 通融票据；空头票据 7V\M)r{q7  
accommodation party 汇票代发人 r_a1oO:  
account balance 帐户余额；帐户结余 #eI`l`}  
account book 帐簿 +(q r{G?  
account collected in advance 预收款项 ,qgR+]?({  
account current book 往来帐簿 6l>016 x  
account of after-acquired property 事后取得的财产报告 aJNsJIY+  
account of defaulter 拖欠帐目 ).C>>1ZC  
account payable 应付帐款 E&W4`{6K4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .W-=VzWX  
account receivable 应收帐款 OHF:
E44k  
account receivable report 应收帐款报表 79lG~BGE  
account statement 结单；帐单；会计财务报表 Me,AE^pgL'  
account title 帐户名称；会计科目 /8(t:  
accountant's report 会计师报告 IP1{gMG  
Accountant's Report Rules 会计师报告规则 9JC8OSjJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !.{{QwZ  
Accounting Arrangements 《会计安排》 }<P%W~  
accounting basis 会计基础 6ozBU^n  
accounting by Official Receiver 破产管理署署长呈交的帐目 w$I$xup  
Accounting Circular 《会计通告》 ~Oj-W6-+&,  
accounting class 会计类别 );F /P0P  
accounting date 记帐日期；会计结算日期 @(tiPV  
accounting for money 款项核算 ==7=1QfP  
Accounting Officer 会计主任 ;}4e+`fF|  
accounting period 会计报告期；会计期 1\,wV,  
accounting policy 会计政策；会计方针 g5&,l  
accounting practice 会计惯例 /0F <GBQ"v  
accounting principle 会计准则 %eqL)pC]  
accounting record 会计记录 z?_5fte`  
accounting report 会计报告 Zf`ddT  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 j~9,Ct  
Accounting Society of China 中国会计学会 0.t1p(x;  
accounting statement 会计报表 +@oo8io  
accounting system 会计制度；会计系统 x(88Y7o.t  
accounting transaction 会计事项；帐务交易 2!bE|  
accounting treatment 会计处理 ?K?v64[  
accounting year 会计年度 flfE~_  
accretion 增值；添加 QW%BKF!  
accrual 应计项目；应累算数目 Riz!HtyR  
accrual basis 应计制；权责发生制 &4l>_  
accrual basis accounting 应计制会计；权责发生制会计 9=^4p=1J  
accrue 应累算；应计 nxYp9,c"  
accrued benefit 应累算利益 *8QGv6*vQ  
accrued charges 应计费用 }NJ? .Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~dqEUu!C  
accrued expenses 应累算费用 *(@[E  
accrued interest payable 应付利息；应计未付利息 rU1{a" {  
accrued interest receivable 应收利息；应计未收利息 BcTV5Wc
r  
accrued right 累算权益 m&#a M8:\  
accruing profit 应累算的利润 al\ R(\p|  
accumulated fiscal reserve 累积财政储备 cvf#^Cu   
accumulated profit 累积利润；滚存溢利 S)\%.~ n  
accumulated reserve 累积储备 ep"54o5=d  
accumulation of surplus income 累积收益盈余 #6<9FY#  
acquired assets 既得资产 9Lxj ]W2^  
acquisition 收购；购置；取得 ]hkway  
acquisition cost 购置成本 FmRa]31W  
acquisition expenses 购置费用 Ijj]_V{,  
acquisition of 100% interest 收购全部股权 9
Ic~F^  
acquisition of control 取得控制权 vN4g#,<  
acquisition of fixed assets 购置固定资产 ~cx/>Hu  
acquisition of shell “买壳” 
,  
acquisition price 收购价 XmoS$/#"  
act of God 天灾 mI~k@!3  
acting partner 执事合伙人 H0B"?81  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o93A:fc  
active partner 积极参与的合伙人 `5Qo*qx  
active trading 交投活跃 4 p(KdYc  
actual circulation 实际流通 
OW<5,h  
actual cost 实际成本 d<v>C-nk%  
actual expenditure 实际开支；实际支出 M
9b_Q  
actual income 实际入息；实际收入；实际收益 :3Z"Qk$uR  
actual market 现货市场 fOyLBixR  
actual price 现货价；实际价格 l;g8_uyjv7  
actual profit 实际利润 .<`Rq'  
actual quotation 实盘；实际价位；实际报价 L~jKx)S%  
actual year basis 按实际年度计算 IZ
6[|Ach6  
actuals 实货 V+l>wMeo  
actuarial investigation 精算调查 Et
+N4w  
actuarial principle 精算原则 .ZrQ{~t  
actuarial report 精算师报告 ou@ P#:<B  
Actuarial Society of Hong Kong 香港精算学会 z_J"Qk  
actuarial valuation 精算师估值 d98ZC+q  
actuary 精算师 }A"%YDrNbG  
ad referendum agreement 暂定协议；有待覆核的协定 DjjG
?(1  
ad valorem duty 从价税；按值征税 s],+]<qX  
ad valorem duty system 从价税制
v(t?d  
ad valorem fee 从价费 hQfxz,X  
ad valorem tariff 从价关税 Q pY:L  
additional allowance 额外免税额 |3MqAvPJ  
additional amount for unexpired risk 未过期风险的额外款额 i.Qy0  
additional assessable profit 补加应评税利润 ` 0k  
additional assessment 补加评税 g.N~81A
 
additional commitment 额外承担 \TrhJ  
additional commitment vote 额外承担拨款 ~WJEH#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @BN cIJk9  
additional dependent parent allowance 供养父母额外免税额 q<b;xx  
additional provision 额外拨款 (k..ll p~  
additional stamp duty 附加印花税 J,E'F!{  
additional tax 补加税罚款；补加税款 +'x`rk
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xla9:*pPn  
adjudged bankrupt 被裁定破产 toEmIa~o6  
adjudicated bankrupt 裁定破产人 *Gm
%Dn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }cE,&n  
adjudication of bankruptcy 裁定破产；宣告破产 /tf}8d  
adjudication of insolvency 裁定无力偿还债务 \~z
Tc_  
adjusted actual 经调整的实数；调整后的实数 ET`;TfqM  
adjusted current assets 经调整的流动资产；调整后的流动资产 xXu/CGzG  
adjusted figure 经调整的数字；调整后的数额 >i4UU0m  
adjusted liabilities 经调整的负债；调整后的负债 4PEJ}BW  
adjusted loss 经调整的亏损；调整后的亏损 7oDr`=q1]r  
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 e}e\*BL  
adjusted profit 经调整的利润；调整后的利润 xF_ Y7rw1w  
adjusted surplus 经调整的盈余额；调整后的盈余额 -)aBS3  
adjusted value 经调整的价值；调整后的价值 4 |N&Y  
adjustment 调整；修订；理算〔保险〕 ?'h<yxu]u0  
adjustment centre 调剂中心 !_cT_ WHty  
adjustment lag 调整过程的时间差距；调整时差 *"Ipu"G5?  
adjustment mechanism 调整机制 dQt*/]{q  
adjustment of loss 亏损调整 LRv-q{jP;  
adjustment process 调整过程；调整程序 XH0R:+s  
adjustment range 调整幅度 !G#3jh:kiY  
administered exchange rate 受管制汇率 J+LFzl07q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]v 6u
  
administration expenses 行政费用 cv0}_<Tyx  
administration fee 手续费；行政费 g/4.^c  
administration in bankruptcy 破产管理 K{HRjNda#  
administration order 遗产管理令 lYeot8  
administrator 管理人；遗产管理人 X.g")Bt7  
administrator of the estate 遗产管理人 )=X8kuB~  
admission of debt 债项承认书 0@t/j<5o  
admission of proof 接纳债权证明 3e:"tus~  
advance 放贷款项；垫付款项；预支款项；预付款项 ?(!$vqS`f(  
advance account 暂支帐目；预付款帐户 ;{Y|n_  
advance compensation 预付补偿金 UtiS?w6  
advance from shareholder 股东垫款 :D?%!Q 0  
advance pending reimbursement 预支以待日后付还 N.u)Mbe  
advanced economy 先进经济体系 t.>vLzrU  
advancement 预付；预付财产 ;EE*#"IJ  
advances warrant 垫款令 y8wOJZ<K
 
advancing 贷出 ^Yn{Vi2.  
adverse balance 逆差 e4ajT  
adverse exchange 逆汇 @B~/0 9  
advertisement addressed to shareholders 在报章刊登的致股东通告 LC\Ys\/,U  
advice for collection 托收通知书 |9!3{3  
advice of drawing 提款通知书；汇票通知书 Vrf` :%  
advice of payment 付款通知 d;(L@9HHD  
Advisory Committee [Securities and Futures Commission] Ni{(=&*=  
谘询委员会〔证券及期货事务监察委员会〕 PS@` =Z  
Advisory Committee on Diversification 经济多元化谘询委员会 j+J)S1  
affidavit 誓章；遗产申报誓章 a)[XJLCQ  
affidavit of no receipt 述明无收款的誓章 EZc!QrY  
affiliate 联号；联营公司；附属公司 p/'C v  
affiliated company 附属公司；联号；联营公司 w=3@IW  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zie])_8|h  
affordability 负担能力 DCmNxN  
African Development Bank [AfDB] 非洲开发银行 cu|#AW  
after-acquired property 事后取得的财产 *
KFsO1j  
after-hours dealing 市后交易 p(~>u'c  
after-tax profit 税后盈利；税后利润；税后溢利 3`k1  
agency agreement 代理协议 :j vx-jQ  
agency expenses 代理机构的开支 ?ae:
9ZcH  
agency fee 代理费 ZQnJTS+Rd  
Agency Law 《代理法》 M&y!w 
 
agent 代理人；承销人 #=b_!~:%  
agent of company 公司代理人 ((Ec:(:c  
agent's fee 代理人费；经纪费 I [0od+K  
aggregate 总计；总数；总体数字 ]{nFB3vtB  
aggregate amount 总款额；总额 Y1Bj++?2  
aggregate assets and liabilities 总体资产与负债 Sy'/%[+goJ  
aggregate at constant price 按固定价格计算的总体数字 ev#d1s|<S  
aggregate demand 总需求 M{:gc7%  
aggregate gross position 总持仓量 WUdKj  
aggregate limit 总限额 *6q8kQsz^1  
aggregate of salaries tax 合计薪俸税 Yk:fV&]  
aggregate performance 总体表现；总体业绩 5}~*,_J2Z  
aggregate supply 总体供应 91%+Bf()J6  
aggregate surplus 总盈余 q[1H=+  
aggregate total 整体总额 }`Q'!_`  
aggregate value 总值；合计价值 d^Ra1@0"q2  
aggregated basis 合计基准 o~gduNG#  
aggregated net chargeable income 合计应课税入息实额 rr*",a"}m  
aggregation 合并计算；合计；总和 @|%t<{y^I  
aggregation of incomes of husband and wife 夫妇入息合并计算 naXo <B  
aggregation of property 财产的总和 ay'=M`uO_  
agio 差价；贴水 [={pFq`  
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》 (OYR, [*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6k42>e*p  
《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》 YurK@Tq7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |I7P0JqP  
《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》 X`:(-3T  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Xe*@`&nv@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 R?>a UFM  
agreement for a settlement 授产协议 L1Fn;nR  
agreement for assignment 转让协议 q!""pr<n  
agreement for sale 售卖协议；买卖协议 ^Cyx"s't  
agreement for sale and purchase 买卖协议 /pFg<  
agreement for the payment of interest 支付利息协议 H<%7aOwO2  
agreement for the repayment of money 还款协议 0[T!}F^%e  
agreement of reinsurance 再保险协议 FD#?pVyPn^  
Agricultural Bank of China 中国农业银行 ]BP/KCjAI<  
air passenger departure tax 飞机乘客离境税 hof$0Fg  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ~0|~Fg  
airport tax 机场税 T6Ue\Sp'  
alcohol duty 酒精税 \@['V   
alienation 让与；让渡；转让 @p|[7'  
alimony 生活费；赡养费 l8GziM{lp  
All Ordinaries Index [AOI] 所有普通股指数 ^P:9iu)+]~  
all risks 全险；综合险 `\q4z-<-  
All Sales Record for Stock Market 《股票市场成交报告》 j"_V+)SD  
Allied Capital Resources Limited 新联财务有限公司 Rr4r[g#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 vV#Jl)
A  
allocation letter 拨款信件 +tdt>)a
 
allocation of fund 分配款项；预留款项 w^p 'D{{  
allocation of profit 利润分配；溢利分配 20zIO.&o  
allocation warrant 拨款令
B HoZ}1_  
allotment 分配；配股 "KW\:uc /  
allotment notice 股份配售通知；配股通知 QCa$<~c  
allotment of shares 股份分配 >efYpd#^  
allowable 可获宽免；免税的 g*- K!X6l  
allowable business loss 可扣除的营业亏损 i<bFF03*S  
allowable expenses 可扣税的支出 =:6Y<ftC  
allowance 免税额；津贴；备抵；准备金 &
]pW##  
allowance for debts 债项的免税额 TxN#3m?G  
allowance for depreciation by wear and tear 耗损折旧免税额 A:p7\Kp;5}  
allowance for funeral expenses 殡殓费的免税额 ;TM
H.E,h:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z6|P]u  
allowance for repairs and outgoings 修葺及支出方面的免税额 E} Uy-  
allowance to debtor 给债务人的津贴 6rt.ec(  
alteration of capital 资本更改 .4_EaQ;jX  
alternate trustee 候补受托人 isDBNXV:  
amalgamation 合并 0}PW
?t76  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K^A\S  
ambit of charges 征税范围；收费范围 ',kYZay  
amended valuation 经修订的估值 $62ospR^Y  
American Commodities Exchange 美国商品交易所 9j:?s;B  
American Express Bank Limited 美国运通银行 uzho>p[ae  
American Stock Exchange 美国证券交易所 H`),PY2  
amortization 摊销 +X cB5S>  
amount due from banks 存放银行同业的款项 _ 97F  
amount due from banks abroad 存放海外银行同业的款项 l]T|QhiVd  
amount due from holding companies 控股公司欠款 ZaH<\`=%  
amount due from local banks 存放本港银行同业的款项 '"~|L>F%G  
amount due to banks 银行同业的存款 hP`3Ao  
amount due to banks abroad 海外银行同业的存款  7I^(vQ  
amount due to holding companies 控股公司存款 GLnj& Ve  
amount due to local banks 本港银行同业的存款 %Ofa
Bv&  
amount due to outport banks 外埠银行同业的存款 w;}P<K
 
amount for note issue 发行纸币的款额 2!7wGXm~U  
amount of bond 担保契据的款额 yFl@z  
amount of consideration 代价款额 /]F3t]FlC  
amount of contribution 供款数额 Rw^4S@~T  
amount of indebtedness 负债款额 '2uQ  
amount of principal of the loan 贷款本金额 6}n_r}kNR  
amount of rates chargeable 应征差饷数额 i)+@'!6  
amount of share capital 股本额 ]*%0CDY6`N  
amount of sums assured 承保款额 wcsUb9(  
amount of variation 变动幅度 'Xxt[Jy  
amount of vote 拨款数额 Ls5|4%+&  
amount payable 应付款额 3PpycJ}  
amount receivable 应收款额 -zN*2T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L:XnW1(Or  
analysis 分析 oSx]wZZ  
ancillary risk 附属风险 _9Iz'-LgB  
annual account 周年帐目；周年帐目报表；年度决算；年结 BNQ~O^R0  
annual accounting date 年结日期 s$&:F4=?  
annual allowance 每年免税额；年积金；年度津贴；年津 :f 1*-y  
annual balance 年度余额 'r(}7>~fC  
annual disposable income 每年可动用收入 -XkCbxZ  
annual estimates 周年预算 !RFl
v  
annual fee 年费 'F5&f9A  
annual general meeting 周年大会 8nt:peJ$+  
annual growth rate 年增率；每年增长率 3"6lPUS  
annual long-term supplement 长期个案每年补助金 r*&gd|sn  
annual pensionable emolument 可供计算退休金的年薪 \[B5j0vV,  
annual report 年报 &P&M6v+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Zh{Pzyp  
annual return 周年报表；周年申报表；每年报税表格 80![aj}z4G  
Annual Return Rules 《周年报表规则》 -%5*c61  
annual review of consumer prices 每年消费物价回顾 (pREo/T  
annual roll-forward basis 逐年延展方式 < :<E~anH  
annual salary 年薪 [Sg1\UTl  
annual statement 年度报表；年度决算表 i0v;mc  
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 X4Q?]{  
annuitant 年金受益人 Gi6s
l_"q  
annuity 年金 h-<('w:A  
annuity contract 年金合约 //3iai  
annuity on human life 人寿年金 t}c ymX
~  
antecedent debt 先前的债项 QuT8(s1Q!  
ante-dated cheque 倒填日期支票 kHo0I8  
anticipated expenditure 预期开支 (Z,v)TOXjV  
anticipated net profit 预期纯利 PUuxKW}  
anticipated revenue 预期收入 w;
&J._J  
anti-inflation measure 反通货膨胀措施 GXYmJ4wR  
anti-inflationary stance 反通货膨胀立场 5T:e4U&  
apparent deficit 表面赤字 ;Lu%v%BM  
apparent financial solvency 表面偿债能力 x5.HdKV  
apparent partner 表面合伙人 Rd&2mL  
application for personal assessment 个人入息课税申请书 ^QpP'  
application of fund 资金应用 2
h IM!wQ  
application to release as liquidator and to destruct the books of accounts and documents Uk`ym  
申请免除清盘人职务及毁灭帐簿与文件 i'
H{cN6  
appointed actuary 委任精算师 B~D{p t3y  
appointed auditor 委任核数师；委任审计师 /[q6"R!uMz  
appointed trustee 委任的受托人 4fT,/[k?  
appointer 委任人 JLT10c3  
apportioned pro rata 按比例分摊 =$X5O&E3'  
apportionment 分配；分摊 Z[)t34EY"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $k,Z)2  
apportionment formula 分摊方程式 58DkVQ6  
apportionment of estate duty 遗产税的分摊 Zz!XH8sH  
appraisal 估价；评估 O6pswMhAc  
appreciable growth 可观增长 M56^p,  
appreciable impact 显着影响 ]e$mTRi*  
appreciable increase 可观增长 M/EEoK^K@  
appreciation 增值；升值 fFMGpibkM  
appreciation against other currencies 相对其他货币升值 hxP%m4xF +  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5k)QjZo  
appreciation tax 增值税 a:r8Jzr  
appropriation 拨款；拨用；拨付 4c_TrNwP  
appropriation account 拨款帐目 V:fz  
Appropriation Bill 拨款法案 =ps3=D  
appropriation-in-aid system 补助拨款办法 9.{u2a\  
approved assets 核准资产 9E'fM  
approved basket stock 认可一篮子证券 P(l$5x]g,  
approved budget 核准预算 B5GT^DaT  
approved charitable donation 认可慈善捐款 JF!JY( U,  
approved charitable institution 认可慈善机构 yS^";$2Tc  
approved currency 核准货币；认可货币 mKugb_d?  
approved estimates 核准预算 b|^g51v  
approved estimates of expenditure 核准开支预算 R9A8)dDz  
approved overseas insurer 核准海外保险人 ]i(tou-[i  
approved overseas trust company 核准海外信托公司 (dd+wx't  
approved pooled investment fund 核准汇集投资基金 v8Vw.Ce`f  
approved provident fund scheme 认可公积金计划 N7Kq$G2O  
approved provision 核准拨款 9]<p  
approved redeemable share 核准可赎回股份 Se.\wkl#Y  
approved regional stock 认可地区性证券 >v7fR<(%s  
approved retirement scheme 认可退休金计划 5^<X:1J$  
approved subordinated loan 核准附属贷款 EiQX*v  
arbitrage 套戥；套汇；套利 9utiev~
3  
arbitrageur 套戥者；套汇者 4nK\gXz19  
arbitrary amount 临时款项 {;4Y5kj  
arrangement 措施；安排；协定 j]U sb
_7  
arrears 欠款
29("gB  
arrears of pay 欠付薪酬 9^6E>S{=  
arrears of revenue 逾期未收税款；逾期未收的帐项 b#`XmB  
articles of association 组织章程；组织细则；组织章程细则 VkTdpeBV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %X7R_>.   
ascertainment of profit 确定利润 
Y~gDS^8  
"Asia Clear" “亚洲结算系统” d[E~}Dq3#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }Qyuy~-&^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~P8 6=Vw  
Asian Development Fund [ADF] 亚洲发展基金 ^,*ED Yz  
Asian dollar bond 亚洲美元债券 `Fnl<C<  
Asian dollar market 亚洲美元市场 t2skg
  
Asian dollar rate 亚洲美元利率 a8ya5EO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 I@Pp[AyG  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -sO[,  
asked price 沽盘；喊价；索价；卖方报价 sU!h^N$  
assessable income 应评税入息 7#d>a=$h  
assessable loss 应评税亏损 cyrVz4_a  
assessable profit 应评税利润
me:~q#k  
assessable value 应评税值 Q&+Jeji  
assessed profit 估定利润 F*m^AFjs  
assessed value 经评估价值 a~q_2S]h  
assessment 评税；评定；估价；评税单 nGQc;p5;  
assessment number 评税编号；估价编号 8,B?!%FP  
assessment of additional tax 补加税评税 %IrR+f+H  
assessment of performance 业绩评估；实绩评价 t"x 8]Gy  
Assessor 评税主任 p4mi\~Q  
asset price bubbles 资产价格泡沫 4wYD-MB  
asset-backed securities 具资产保证的证券 l r80RL'_  
assets accretion 资产增值 .1n=&d|  
assets and liabilities 资产与负债 'D`O4TsP>  
assets betterment statement 资产递增表；资产改进表 Z6s-n$dSm  
assets lending 实物放款；有抵押贷款 wJyrF  
assets of the company passing on the death 死者去世时转移的公司资产 URU,&gy=  
assets pledged as security for liabilities 用作负债抵押的资产 0U|t@&q  
assets portfolio 资产投资组合 j/.$ (E   
assets price 资产价格 \ #<.&`8B  
assets quality 资产质素 EQe!&;   
assets realization 资产变现
"NEg]LB5  
assets refinancing arrangement 资产再集资安排 8T6LD  
assets securitization 资产证券化 ^*sDJ #  
assets situated outside Hong Kong 在香港以外地方的资产 g)0>J  
assets stripping 削减资产；拆卖资产 ~o{GQ>  
assets value 资产值 F.{{gpI  
assignee 承让人 $HgBzZ7A2  
assignment 转让；转让书；转让契 V"Cx5#\7C  
assignment of interest 权益转让 I(^pIe-  
assignment of letters patent and trade mark 专利证书及商标转让 {1?94rz  
assignment of property 物业转让；物业转让书 U*sjv6*T  
assignment right 转让权 w`BY>Xft0
 
assignor 转让人 )/HbmtXqI  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 KLb"_1z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 MWdev.m:Z  
associate member 附属会员 L& =a(  
associated body corporate 相联法人团体 }9:(l  
associated company 相联公司；联属公司 o;'E("!<Z  
associated corporation 相联法团 S]!s)q-- z  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (=A61]yB  
公认会计师公会〔英国〕 grD[7;1~:)  
Association of Futures Exchange Brokers 香港期货经纪协会 ga?:k,xv  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f(M$m,d  
association of underwriters 承保人组织 f3yH4r?;w  
assumption of control 接管 L`'#}#O l  
assurance 担保；保险；转易；转易书 /ILj}g'  
assurance of interest 权益的转易 OlU')0Y  
at 19XX price 按一九ＸＸ年价格计算 ->Z9j(JU  
at a discount 按赔价计算；按贴水价格计算；打折扣 1Vf?Rw  
at a premium 按溢价计算；按升水价格计算 v C23  
at call 通知付款；按通知 HQp\0NC]  
at constant market price 按固定市价计算 F}
1h  
at constant price 按固定价格计算 7bV(eV  
at cost 按成本计算 @jL](Mq|]  
at current market price 按当时市价计算；按现时市价计算 l7h6R$7; 0  
at current price 按当时价格计算；按现时价格计算 EdL2t``  
at factor cost 按要素成本计算；按生产要素成本计算 26M:D&|ZB  
at money-of-the-day price 按付款当日价格计算 aE|'%72g  
at or better 按指定或较佳价位〔买卖指令〕 TxJoN]Z.  
at par 按面值计算；平价 1`hmD1d  
at sight 见票即付 oX=dJJE  
at the close 按收市盘 v~8CpC  
at the opening 按开市盘 _+!@c6k)ra  
attestation 见证；见证条款 @},|i*H/  
at-the-money option 平价期权 R*[X. H  
attorney 受权人；受托代表人 9Lus,l\  
attornment 新拥有人承认书 [T |P|\M  
attributable profit 可归属利润 N5PW]  
attributable share value 可归属股份价值 -L-#-dK'  
Auckland Stock Exchange 奥克兰证券交易所 Ky0}phGRu  
auction 拍卖 2xLEB&  
auctioneer 拍卖商 3Pu8IXW  
audit 审计；核数 `~w|Xz  
Audit Commission 审计署 1NAGGr00  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Fqt,VED  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 jJY{np  
audit review 帐目审查 w"`Zf7a{/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Z8Iqgz7|y  
audited account 审计帐目；经审计的帐目 v)p'0F#6A  
audited annual account 经审计的周年帐目 !dQmg'_V  
audited balance sheet 经审计的资产负债表  =oE(ur  
auditor 核数师；核数主任；审计师 ~<N9ckK  
auditor's certificate 核数师证明书；审计师证明书 =K)[3mXX  
auditor's report 核数师报告；审计师报告 {EfA#{x  
Aussie bond 澳元债券 QdIx@[+WOq  
austerity budget 紧缩预算 _sb~eB~<(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 i:a*6b.U@N  
Australia All Ordinaries Index 澳洲所有普通股票指数 -Oi8]Xw^@y  
Australian Dollar [AUD] 澳元 @T"-%L8PL  
Australian Options Market 澳大利亚期权市场 [psZc'q  
Australian Securities Commission 澳洲证券事务监察委员会 dhX$b!DA  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Sj ly]  
Australian Stock Exchange 澳大利亚证券交易所 /!#A'#Z  
Austrian Schilling [ATS] 奥地利先令 O~Jm<  
authentication 认证；鉴证 MzFFWk  
authority to purchase 委托购买证；委购书 nt&"? /s  
authorization 认可；核准；授权；授权书 1[yy/v'q  
authorization by direction 指示授权 4wMZNa<S
x  
authorization by instruction 指令授权 y Nc@K|  
authorization by warrant 令状授权 ?gsPHPUS  
authorization of unit trust 单位信托的认可 j.&Y'C7GOC  
authorized agent 指定代理人 o%b6"_~%3  
authorized capital 法定资本 bm*.*A]  
authorized clerk 出市员 C'y4 ~7  
authorized dealer 认可交易商 HA J[Y3d<  
authorized financial institution 认可财务机构 kwXUjnp  
authorized fund 认可基金 0
<E2^  
authorized fund house 获授权的基金公司；认可基金公司 ZEp>~dn;  
authorized institution 认可机构 XU`ly3!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 BM~6P|&qD  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  >akC  
authorized insurer 获授权保险人；获认可承保人 *rg
F[ :  
authorized investment 特准投资项目 ?f$U8A4lp  
authorized person 获授权人 -Qn l)JB  
authorized representative 获授权代表 4VHWoN"U  
authorized share capital 法定股本 VFrp7;z43  
automated quotation system 自动报价系统 v8YF+N  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }4g$aTc  
自动交易系统〔香港期货交易所有限公司〕 k|czQ"vaI  
automatic adjustment mechanism 自动调整机制 zcC:b4  
automatic adjustment system 自动调整系统  Y(  
Automatic Clearing House 自动票据交换所 =P9Tc"2PN  
automatic exchange rates accumulation system 自动化汇率累集系统 zs(P2$  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 o}&{Y2!x  
automatic teller machine [ATM] 自动柜员机 xHCdtloi?I  
autopay 自动转帐 B"sB0NuT/$  
available assets 可用资产 Pl. y9g~  
available fiscal reserve 现存财政储备 qSDn0^y  
available profit 可用利润 V'tqsKQ
!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N%,zME  
average 平均；平均数；海损 ~_hA{$  
average basic salary 平均基本薪金 8(Q|
[  
average consumer expenditure 平均消费开支；一般消费开支 [_KV;qS%/  
average cost 平均成本 S n<X  
average cost of land production 增辟土地平均成本 m68>`  
average daily turnover 平均每日成交额 B^!-%_q  
average daily wage rate 平均每日工资率 -e_
|^T"  
average expenditure pattern 平均开支模式 QH,Fw$1  
average growth rate 平均增长率 m2H?VY.^K  
average net fixed assets 固定资产平均净值 ,1g_{dMx  
average of relatives 相对价格平均数 ?@z/#3b  
average price 平均价格 9Trk&OB  
average propensity to consume 平均消费倾向；一般消费倾向 FWB *=.A9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 d-
C%R9  
average rate 平均率 ;[79Ewd#$  
average revenue 平均收入；平均收益 -dWg1`;  
average stock 平均库存；平均存货 d
iNAT`|?#  
average yearly rent 平均年租 jJaMkF;f  
avoidance of double taxation 避免双重课税 bSz@@s.  
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 |g>
Q3E  
%-]a[qf3  
给你加分了