一些有用的会计术语(也不知道发的地方对不对)A

A: $}P>_bq  
A share Ａ股；甲类股份 e*o:ltP./  
abatement of tax 减税；减扣免税额 sNJ?Z"5k1h  
ABN AMRO Bank N.V. 荷兰银行 c}w[T  
above-the-line expenditure 线上项目支出；经常预算支出 D1EHT
}  
above-the-line receipt 线上项目收入；经常预算收入 :s|xa u=  
ABSA Asia Limited 南非联合亚洲有限公司 ]%UAN_T  
absolute change 绝对数值变更 kv`5"pa7M  
absolute expenditure 实际开支 hcQv!!Q"k$  
absolute guideline figure 绝对准则数字 }TU2o3Q  
absolute interest 绝对权益 [}y"rs`!  
absolute order of discharge 绝对破产解除令 J=ot&%  
absolute profit margin 绝对利润幅度 y|YhDO  
absolute value 实值；绝对值 `;&=m, W'  
absolutely vested interest 绝对既得权益 ; .hTfxE0  
absorbed cost 已吸收成本；已分摊成本 @4jPaqa(  
absorption 吸收；分摊；合并 ;o.,vQF*  
absorption rate 吸收率；摊配率；分摊率 I#|ib  
ACB Finance Limited 亚洲商业财务有限公司 a!:R_P}7  
acceptable form of reciprocity 合理的互惠条件 g=s2t"&  
acceptable rate 适当利率；适当汇率 E5$uvxCI  
acceptance agreement 承兑协议 e3kdIOu5  
acceptance for honour 参加承兑 ,tuZ_"?M  
acceptor 承兑人；接受人；受票人 IF3V5Q  
acceptor for honour 参加承兑人 k)JwCt.%  
accident insurance 意外保险 \>4x7mF!  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~<[]l~`  
accident insurance scheme 意外保险计划 .T}S[`Yx5  
accident year basis 意外年度基准 n/IDq$/P  
accommodation 通融；贷款 J+*n}He,  
accommodation bill 通融票据；空头票据 j,#R?Ig  
accommodation party 汇票代发人 2|LkCu)~,"  
account balance 帐户余额；帐户结余 DJHE6XJ   
account book 帐簿 RQ[6svfP  
account collected in advance 预收款项 9wv 7HD|  
account current book 往来帐簿 YCNpJGM  
account of after-acquired property 事后取得的财产报告 5VW*h  
account of defaulter 拖欠帐目 }ABHGr5[  
account payable 应付帐款 q.PXO3T  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~kPZh1n`  
account receivable 应收帐款 Zh.[f+l]  
account receivable report 应收帐款报表 D~%h3HM  
account statement 结单；帐单；会计财务报表 7 *HBb-  
account title 帐户名称；会计科目 PWs=0.Wj  
accountant's report 会计师报告 "_e/O&-cH  
Accountant's Report Rules 会计师报告规则 ?:sQ]S/Er  
accounting and auditing procedure 会计与审计程序；会计与核数程序 44cy_  
Accounting Arrangements 《会计安排》 @KC;"u'C  
accounting basis 会计基础 l&v&a!EU  
accounting by Official Receiver 破产管理署署长呈交的帐目 \+sP<'~M  
Accounting Circular 《会计通告》 ,]-A
~^|  
accounting class 会计类别 Hsz).u  
accounting date 记帐日期；会计结算日期 d<4q%y'X{  
accounting for money 款项核算 $9O%,
U@  
Accounting Officer 会计主任 XRR`GBI  
accounting period 会计报告期；会计期 @60/IE{-v  
accounting policy 会计政策；会计方针 f}F   
accounting practice 会计惯例 M]OZS\9
.B  
accounting principle 会计准则 Po8
2nKAh  
accounting record 会计记录 NI?YUhg>  
accounting report 会计报告 w.\#!@kZ!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C\p _  
Accounting Society of China 中国会计学会 |\ 4cQ  
accounting statement 会计报表 0CRk&_ht  
accounting system 会计制度；会计系统 j /=4f�  
accounting transaction 会计事项；帐务交易 }
F4   
accounting treatment 会计处理 Se-n#  
accounting year 会计年度 6@o *"4~Q  
accretion 增值；添加 _m|Tr*i8  
accrual 应计项目；应累算数目 S?Z"){  
accrual basis 应计制；权责发生制 q%A.)1<'_  
accrual basis accounting 应计制会计；权责发生制会计 ,BG L|5?3z  
accrue 应累算；应计 'w5g s
}1D  
accrued benefit 应累算利益 )X-/0G=N-  
accrued charges 应计费用 _-/<bO  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ykd< }KE>  
accrued expenses 应累算费用 LdM9k(  
accrued interest payable 应付利息；应计未付利息 s4{WPU9  
accrued interest receivable 应收利息；应计未收利息 Bys_8x}  
accrued right 累算权益 2k$~Mv@L  
accruing profit 应累算的利润 /{d
5$(Y"  
accumulated fiscal reserve 累积财政储备 OwM.N+z#T  
accumulated profit 累积利润；滚存溢利 VaRP+J}UA.  
accumulated reserve 累积储备 L H`z '7&/  
accumulation of surplus income 累积收益盈余 }hv" ku6!  
acquired assets 既得资产 Fxr$j\bm  
acquisition 收购；购置；取得 WMLsKoby  
acquisition cost 购置成本 Ki:.^  
acquisition expenses 购置费用 z(&~O;;N#  
acquisition of 100% interest 收购全部股权 k3wAbGp  
acquisition of control 取得控制权 J<'I.KZ\z  
acquisition of fixed assets 购置固定资产 &.}Zj*BD  
acquisition of shell “买壳” ir ^XZVR  
acquisition price 收购价 ZeyAbo  
act of God 天灾 x:O;Z~ |.  
acting partner 执事合伙人 .;xt{kK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 oj1,DU  
active partner 积极参与的合伙人 %"0g}tK6  
active trading 交投活跃 c _v;"QZ  
actual circulation 实际流通 \.%GgTF  
actual cost 实际成本 H_CX5=Nq^  
actual expenditure 实际开支；实际支出 ~Z#jIG<?g  
actual income 实际入息；实际收入；实际收益 ?yq1\G)]  
actual market 现货市场 :"oQ _bLT  
actual price 现货价；实际价格 w_hGWpm  
actual profit 实际利润 E5J2=xVW#  
actual quotation 实盘；实际价位；实际报价 BcvCm+.S:  
actual year basis 按实际年度计算 Cg!]x o  
actuals 实货 igD,|YSK`z  
actuarial investigation 精算调查 Dqw?3 KB  
actuarial principle 精算原则 |4@su"OA  
actuarial report 精算师报告 QP{V  
Actuarial Society of Hong Kong 香港精算学会 WTcrfs)T  
actuarial valuation 精算师估值 _s_%}8
o  
actuary 精算师 k7gm)}RKcu  
ad referendum agreement 暂定协议；有待覆核的协定 QIMoe'p  
ad valorem duty 从价税；按值征税 Rn-RMD{dh  
ad valorem duty system 从价税制 /T_ G9zc  
ad valorem fee 从价费 s@ ~Y!A  
ad valorem tariff 从价关税 >;A7mi/  
additional allowance 额外免税额 hZobFf  
additional amount for unexpired risk 未过期风险的额外款额 oe
8six
Z[  
additional assessable profit 补加应评税利润 :6*FnKD  
additional assessment 补加评税 pUz;e#J|  
additional commitment 额外承担 ,L"1Ah  
additional commitment vote 额外承担拨款 1%nE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m*d {pX  
additional dependent parent allowance 供养父母额外免税额 -Pr1
r  
additional provision 额外拨款 #Wz7ju;  
additional stamp duty 附加印花税 cq=ker zQ  
additional tax 补加税罚款；补加税款 uP-I7l0i1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 POtj6 ?a  
adjudged bankrupt 被裁定破产 v?U;o&L(  
adjudicated bankrupt 裁定破产人 uq>\pO&P  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 U '#Xwax  
adjudication of bankruptcy 裁定破产；宣告破产 #xM
l<  
adjudication of insolvency 裁定无力偿还债务 s 9Y'MQo*  
adjusted actual 经调整的实数；调整后的实数 NRM=0-16u$  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^rmcyy8;g  
adjusted figure 经调整的数字；调整后的数额 FSs<A@  
adjusted liabilities 经调整的负债；调整后的负债 FC:+[.fi  
adjusted loss 经调整的亏损；调整后的亏损 DaV:Slp9  
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 3Vu_-.ID  
adjusted profit 经调整的利润；调整后的利润 ^11y8[[  
adjusted surplus 经调整的盈余额；调整后的盈余额 }J~ d6m  
adjusted value 经调整的价值；调整后的价值 {*Ag[HS0u  
adjustment 调整；修订；理算〔保险〕 |
bwz  
adjustment centre 调剂中心 _%xe:X+ M  
adjustment lag 调整过程的时间差距；调整时差 c==5cMUg  
adjustment mechanism 调整机制 zJH#J=O  
adjustment of loss 亏损调整 UC!?.  
adjustment process 调整过程；调整程序 6z6\-45  
adjustment range 调整幅度 XA&Vtgu  
administered exchange rate 受管制汇率 [IF5Iv\b  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 R|jt mI?  
administration expenses 行政费用 7wivu*0  
administration fee 手续费；行政费 xp!MA  
administration in bankruptcy 破产管理 J
H4hy9i  
administration order 遗产管理令 Z?Cl5o&lb  
administrator 管理人；遗产管理人 *Vbf;=Mb  
administrator of the estate 遗产管理人 >tmv3_<=  
admission of debt 债项承认书 ^~3u|u  
admission of proof 接纳债权证明 EpX.{B@B_[  
advance 放贷款项；垫付款项；预支款项；预付款项 v0D~zV"<y  
advance account 暂支帐目；预付款帐户 Z
%Kkh2-uh  
advance compensation 预付补偿金 X 5.%e&`  
advance from shareholder 股东垫款 (R.l{(A  
advance pending reimbursement 预支以待日后付还 |6cz r  
advanced economy 先进经济体系 lUL6L4m  
advancement 预付；预付财产 eucacXiZ  
advances warrant 垫款令 kB2]Z}  
advancing 贷出 zS9HR
1  
adverse balance 逆差 w$XqxI/&  
adverse exchange 逆汇 p;y\%i_  
advertisement addressed to shareholders 在报章刊登的致股东通告 \E(Negt7  
advice for collection 托收通知书 9J*M~gKbz  
advice of drawing 提款通知书；汇票通知书 Ft<6`C  
advice of payment 付款通知 yDuMn<=3  
Advisory Committee [Securities and Futures Commission] o*fNY  
谘询委员会〔证券及期货事务监察委员会〕 sjZ@}Vk3b  
Advisory Committee on Diversification 经济多元化谘询委员会 M$jU-;hRH  
affidavit 誓章；遗产申报誓章 8|z@"b l)  
affidavit of no receipt 述明无收款的誓章 1}7Q2Ad w  
affiliate 联号；联营公司；附属公司 !Ojf9 6is  
affiliated company 附属公司；联号；联营公司 #nD]G#>e  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L[D<e?j  
affordability 负担能力 #OQT@uF!
 
African Development Bank [AfDB] 非洲开发银行 7f$ hg8  
after-acquired property 事后取得的财产 &y} ]^wB  
after-hours dealing 市后交易 \l_U+d,qq  
after-tax profit 税后盈利；税后利润；税后溢利  dcd9AW=  
agency agreement 代理协议 z0jF.ub  
agency expenses 代理机构的开支 _^k9!Vjo  
agency fee 代理费 Izapx\GK9  
Agency Law 《代理法》 ;8~tt
I  
agent 代理人；承销人 DjMhI_Yu  
agent of company 公司代理人 h1(GzL%i_  
agent's fee 代理人费；经纪费 J)o =0i>*  
aggregate 总计；总数；总体数字 f\|R<3 L  
aggregate amount 总款额；总额 $`wo8A|)  
aggregate assets and liabilities 总体资产与负债 1v?|n8  
aggregate at constant price 按固定价格计算的总体数字 DNyU]+\L[l  
aggregate demand 总需求 &gr)U3w  
aggregate gross position 总持仓量 M>yt\qbkA  
aggregate limit 总限额 mu>L9Z~(L_  
aggregate of salaries tax 合计薪俸税 <5xlP:Cx  
aggregate performance 总体表现；总体业绩 NbyXi3@v  
aggregate supply 总体供应 |4_[wX r  
aggregate surplus 总盈余 hmG^l4B.T  
aggregate total 整体总额 m%p;>:"R  
aggregate value 总值；合计价值 }jI=*  
aggregated basis 合计基准 *}Cm/li/w  
aggregated net chargeable income 合计应课税入息实额 Rnd.<jz+Y  
aggregation 合并计算；合计；总和 ,K-?M5(n9  
aggregation of incomes of husband and wife 夫妇入息合并计算 !D!1%@ e  
aggregation of property 财产的总和 )Bb:?!EuEH  
agio 差价；贴水 {Rv0@)P$  
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》 5ieF8F%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F5(DA  
《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》 "?f_U/+D<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6$y$ VeW  
《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》 VS\+"TPuH  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment DQ{"6-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Es^=&2''  
agreement for a settlement 授产协议 GX@=b6#-  
agreement for assignment 转让协议 LV6BSQyQ  
agreement for sale 售卖协议；买卖协议 "P9SW?',  
agreement for sale and purchase 买卖协议 : 6|nXL  
agreement for the payment of interest 支付利息协议 !=B=1th4  
agreement for the repayment of money 还款协议 }%lk$g';  
agreement of reinsurance 再保险协议 8IQqDEY^  
Agricultural Bank of China 中国农业银行 *_,: &Ur  
air passenger departure tax 飞机乘客离境税 1<n'F H3  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :vWixgLg  
airport tax 机场税 Y2&hf6BE  
alcohol duty 酒精税 i[r>^U8O  
alienation 让与；让渡；转让 }u&,;]  
alimony 生活费；赡养费 e'MLLC[  
All Ordinaries Index [AOI] 所有普通股指数 _2Hehw  
all risks 全险；综合险 g5>c-i  
All Sales Record for Stock Market 《股票市场成交报告》 U_oei3QP  
Allied Capital Resources Limited 新联财务有限公司 K[s!3.u  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 FrL ;1zt  
allocation letter 拨款信件 0WO-+eRB/  
allocation of fund 分配款项；预留款项 [qHtN.  
allocation of profit 利润分配；溢利分配 Z-;I,\Y%  
allocation warrant 拨款令 gg+!e#-X  
allotment 分配；配股 Q?WgGE4>  
allotment notice 股份配售通知；配股通知 kgGMA 7Jy  
allotment of shares 股份分配 >DkRl  
allowable 可获宽免；免税的 K=Y{iH
n  
allowable business loss 可扣除的营业亏损 j"wbq-n,7  
allowable expenses 可扣税的支出 Q2jl61d_9  
allowance 免税额；津贴；备抵；准备金 biy[h3b  
allowance for debts 债项的免税额 K
sFkC=  
allowance for depreciation by wear and tear 耗损折旧免税额
FtmI\,  
allowance for funeral expenses 殡殓费的免税额 :!WKD@]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0{Bhr12V  
allowance for repairs and outgoings 修葺及支出方面的免税额 y>iote~  
allowance to debtor 给债务人的津贴 D4;6}gRC  
alteration of capital 资本更改 l~j{i/>  
alternate trustee 候补受托人 OJTEvb6nPg  
amalgamation 合并 ,?(IRiq%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {q
^?Rw  
ambit of charges 征税范围；收费范围 J]mq|vE  
amended valuation 经修订的估值 n.tJ-l5[  
American Commodities Exchange 美国商品交易所 ly)L%hG  
American Express Bank Limited 美国运通银行 6"PwOEt  
American Stock Exchange 美国证券交易所 ganXO5T$  
amortization 摊销 K.I\E  
amount due from banks 存放银行同业的款项 [>xGynU0  
amount due from banks abroad 存放海外银行同业的款项 3E`poE  
amount due from holding companies 控股公司欠款 zbyJ5~  
amount due from local banks 存放本港银行同业的款项 VSQxlAGk@  
amount due to banks 银行同业的存款 $bo 5:c  
amount due to banks abroad 海外银行同业的存款 <h<4R Rj  
amount due to holding companies 控股公司存款 XJ9l,:c,  
amount due to local banks 本港银行同业的存款 T*irCe  
amount due to outport banks 外埠银行同业的存款 &bw ``e&c  
amount for note issue 发行纸币的款额 "F8A:tR  
amount of bond 担保契据的款额 ?>
 SH`\  
amount of consideration 代价款额 L7 f'  
amount of contribution 供款数额 Z2soy-  
amount of indebtedness 负债款额 xfqW~&  
amount of principal of the loan 贷款本金额 m(c5g[6nO  
amount of rates chargeable 应征差饷数额 ~n$e  
amount of share capital 股本额 8jxs%N,aI  
amount of sums assured 承保款额 "i3Q)$"S  
amount of variation 变动幅度 0"O22<K3a  
amount of vote 拨款数额 r-SQk>Y}  
amount payable 应付款额 q9mYhT/Im  
amount receivable 应收款额 ee5QZ,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xs ^$fn\  
analysis 分析 w+Cs=!  
ancillary risk 附属风险 2 - ?  
annual account 周年帐目；周年帐目报表；年度决算；年结 $YCy,Ew  
annual accounting date 年结日期 h=Xr J  
annual allowance 每年免税额；年积金；年度津贴；年津 SpG^kI #  
annual balance 年度余额 <u9U%Vsi  
annual disposable income 每年可动用收入 _8G  
annual estimates 周年预算 ?a]uyw,  
annual fee 年费 5 LZ+~!2+  
annual general meeting 周年大会 !Qd4Y=  
annual growth rate 年增率；每年增长率 q>X%MN y  
annual long-term supplement 长期个案每年补助金 3%$nRP X  
annual pensionable emolument 可供计算退休金的年薪 (&x#VmDL  
annual report 年报 .sk$@Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -{A!zTw1w  
annual return 周年报表；周年申报表；每年报税表格 nS}XY  
Annual Return Rules 《周年报表规则》 (8*& 42W  
annual review of consumer prices 每年消费物价回顾 Y=#g_(4*  
annual roll-forward basis 逐年延展方式 t6)wR  
annual salary 年薪 L*VO2YI  
annual statement 年度报表；年度决算表 I}aiy.l  
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 %TA3o71  
annuitant 年金受益人 3B<$6  
annuity 年金 6jRUkI-!  
annuity contract 年金合约 3Hli^9&OX_  
annuity on human life 人寿年金 ?r,lgaw
 
antecedent debt 先前的债项 Z ?{;|Z5  
ante-dated cheque 倒填日期支票 N}*|*!6hI  
anticipated expenditure 预期开支 |W/_S^C  
anticipated net profit 预期纯利 G^]7!:0  
anticipated revenue 预期收入 _"PTO&E  
anti-inflation measure 反通货膨胀措施 `.FvuwP  
anti-inflationary stance 反通货膨胀立场 Ba\l`$%X  
apparent deficit 表面赤字 l(T CF  
apparent financial solvency 表面偿债能力 /8GgEW9Q~G  
apparent partner 表面合伙人 *\Y \$w  
application for personal assessment 个人入息课税申请书 y6lle<SI
u  
application of fund 资金应用 ;-d }\f ,  
application to release as liquidator and to destruct the books of accounts and documents N%A[}Y0;MW  
申请免除清盘人职务及毁灭帐簿与文件 1r?<1vh:z  
appointed actuary 委任精算师 24)3^1P\V  
appointed auditor 委任核数师；委任审计师 NY'sZTM&  
appointed trustee 委任的受托人 aMSX"N"ot  
appointer 委任人 L44/eyrp  
apportioned pro rata 按比例分摊 ag-\(i;K]  
apportionment 分配；分摊 <|M cE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @LS*WJ< w-  
apportionment formula 分摊方程式 !79^M  
apportionment of estate duty 遗产税的分摊 1@)8E`u  
appraisal 估价；评估 jB*%nB*x  
appreciable growth 可观增长 b<de)MG  
appreciable impact 显着影响 x?:[:Hf   
appreciable increase 可观增长 #ra~Yb-F  
appreciation 增值；升值 ec:?Q0  
appreciation against other currencies 相对其他货币升值 )v-sde\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;^}gC}tq  
appreciation tax 增值税 X ?/C9  
appropriation 拨款；拨用；拨付 Cg/L/0Ak  
appropriation account 拨款帐目 3[E3]]OVa  
Appropriation Bill 拨款法案 O+Fu zCWj  
appropriation-in-aid system 补助拨款办法 nk,X6o9%  
approved assets 核准资产 *.0}3  
approved basket stock 认可一篮子证券 TC80nP   
approved budget 核准预算 _uuxTNN0x*  
approved charitable donation 认可慈善捐款 4tR:O#($V  
approved charitable institution 认可慈善机构 XYtDovbv&  
approved currency 核准货币；认可货币 _\YBB=Os  
approved estimates 核准预算 `H6-g=C  
approved estimates of expenditure 核准开支预算 PpD ?TAlA  
approved overseas insurer 核准海外保险人 O(8Px  
approved overseas trust company 核准海外信托公司 %e2,p&0G  
approved pooled investment fund 核准汇集投资基金 LfEeFF=#n  
approved provident fund scheme 认可公积金计划 k/A8|  
approved provision 核准拨款 k{<]J5{7  
approved redeemable share 核准可赎回股份 Y<0;;tVf4U  
approved regional stock 认可地区性证券 )<bgZ, v  
approved retirement scheme 认可退休金计划 /s"mqBXCG  
approved subordinated loan 核准附属贷款 >M{=qs  
arbitrage 套戥；套汇；套利  ")MjR1p  
arbitrageur 套戥者；套汇者 A*jU&3#  
arbitrary amount 临时款项 !%{/eQFT4  
arrangement 措施；安排；协定 095:"GvO  
arrears 欠款 DT`TA#O  
arrears of pay 欠付薪酬 >J+'hm@  
arrears of revenue 逾期未收税款；逾期未收的帐项 W 86`R  
articles of association 组织章程；组织细则；组织章程细则 1*\JqCR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .UF](  
ascertainment of profit 确定利润 n$RhD93  
"Asia Clear" “亚洲结算系统” { O+d7,C  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8yEN)RqI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^'j? {@  
Asian Development Fund [ADF] 亚洲发展基金 RKoM49W  
Asian dollar bond 亚洲美元债券 D#}t)$"  
Asian dollar market 亚洲美元市场 qPeaSv]W  
Asian dollar rate 亚洲美元利率 v?e@`;- <  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1p&e:v  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #9-qF9M  
asked price 沽盘；喊价；索价；卖方报价 .)L%ANf  
assessable income 应评税入息 FC
L7Tn  
assessable loss 应评税亏损 ]X y2km]  
assessable profit 应评税利润 f]Jn\7j4  
assessable value 应评税值 a*?bnw?  
assessed profit 估定利润 Ws%@SK  
assessed value 经评估价值 w<=?%+n  
assessment 评税；评定；估价；评税单 [B<htD&  
assessment number 评税编号；估价编号 O@*^2, 6  
assessment of additional tax 补加税评税 ~6YTm6o  
assessment of performance 业绩评估；实绩评价 a;a^- n|D  
Assessor 评税主任 ?=zF]J:G1w  
asset price bubbles 资产价格泡沫 {m%]`0
 
asset-backed securities 具资产保证的证券 :;Z?2P5i  
assets accretion 资产增值 D%[yAr;r  
assets and liabilities 资产与负债 ]fxYSm  
assets betterment statement 资产递增表；资产改进表 n~ w.\939@  
assets lending 实物放款；有抵押贷款 W:5uoO]=<  
assets of the company passing on the death 死者去世时转移的公司资产 {A<pb{<u  
assets pledged as security for liabilities 用作负债抵押的资产 ?|4Y(0N  
assets portfolio 资产投资组合 vXA+o)*#/  
assets price 资产价格 [;6,lI}  
assets quality 资产质素 $K& #
R-  
assets realization 资产变现 \ @XvEx%  
assets refinancing arrangement 资产再集资安排 p>Z18  
assets securitization 资产证券化 Xy(8}  
assets situated outside Hong Kong 在香港以外地方的资产 b
&wyp@k  
assets stripping 削减资产；拆卖资产 d\eTyN'rA  
assets value 资产值 }EJAC*W,  
assignee 承让人 ;og[q  
assignment 转让；转让书；转让契 h"#[{$(  
assignment of interest 权益转让 DIAHIV<  
assignment of letters patent and trade mark 专利证书及商标转让 $TU:iv1Fm  
assignment of property 物业转让；物业转让书 :8( "n1^  
assignment right 转让权 79HKfG2+KB  
assignor 转让人 ~F)[H'$A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 AFMIp^F  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 oGIh:n7 q+  
associate member 附属会员 \US'tF)/  
associated body corporate 相联法人团体 M\m6|P  
associated company 相联公司；联属公司 n]nb+_-97  
associated corporation 相联法团 G~.bi<(v  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |$^a"Yd`9  
公认会计师公会〔英国〕 :"Gx  
Association of Futures Exchange Brokers 香港期货经纪协会 v35!? 5{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "pA24Ze  
association of underwriters 承保人组织 Ca]V%
g(  
assumption of control 接管 "gIjU~'A  
assurance 担保；保险；转易；转易书 P<E!ix  
assurance of interest 权益的转易 ;rvZ!/  
at 19XX price 按一九ＸＸ年价格计算 m)\wbkC  
at a discount 按赔价计算；按贴水价格计算；打折扣 6}/m~m  
at a premium 按溢价计算；按升水价格计算 ]ykMh  
at call 通知付款；按通知 >Hd Pcsl L  
at constant market price 按固定市价计算 +$CO  
at constant price 按固定价格计算 6s<w}O  
at cost 按成本计算 ! <O,xI'  
at current market price 按当时市价计算；按现时市价计算 C@F3iwTtp  
at current price 按当时价格计算；按现时价格计算 n/ m7+=]v  
at factor cost 按要素成本计算；按生产要素成本计算 )O:T\{7+  
at money-of-the-day price 按付款当日价格计算 .9uw@Eq  
at or better 按指定或较佳价位〔买卖指令〕 `mp3ORR;$  
at par 按面值计算；平价 1RU+d.&D  
at sight 见票即付 $`'%1;y@  
at the close 按收市盘 =5kTzH.  
at the opening 按开市盘 _GtG8ebr  
attestation 见证；见证条款 }"\jB  
at-the-money option 平价期权 oMV^W^<  
attorney 受权人；受托代表人 n&fV^ x  
attornment 新拥有人承认书 b&g`AnYT  
attributable profit 可归属利润 gI5Fzk@:  
attributable share value 可归属股份价值 ~i5t1  
Auckland Stock Exchange 奥克兰证券交易所 D//uwom  
auction 拍卖 -egu5#d>  
auctioneer 拍卖商 )BX-Y@fpA  
audit 审计；核数 .!2Ac  
Audit Commission 审计署 6v(;dolBIw  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] XKEbK\  
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〕 Xhk_h2F[  
audit review 帐目审查 dt1,!sHn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  Z5[f  
audited account 审计帐目；经审计的帐目 ]/TqPOi:  
audited annual account 经审计的周年帐目 nep-?7x  
audited balance sheet 经审计的资产负债表 ;Y@"!\t}  
auditor 核数师；核数主任；审计师 \EC7*a0  
auditor's certificate 核数师证明书；审计师证明书 $?Yw{%W  
auditor's report 核数师报告；审计师报告 &h67LMD!  
Aussie bond 澳元债券 >=!
$(JgX  
austerity budget 紧缩预算 !1{kG%B=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 zrazFI0G  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,].S~6IM  
Australian Dollar [AUD] 澳元 /sa\Ze;E  
Australian Options Market 澳大利亚期权市场 38HnW  
Australian Securities Commission 澳洲证券事务监察委员会 %>)&QZig/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 n<3*7/-  
Australian Stock Exchange 澳大利亚证券交易所 6( ~DS9  
Austrian Schilling [ATS] 奥地利先令 X!=*<GF)  
authentication 认证；鉴证 B>{\qj)%  
authority to purchase 委托购买证；委购书 0ofl,mXW  
authorization 认可；核准；授权；授权书 c:f++||  
authorization by direction 指示授权 EC0M0qQ  
authorization by instruction 指令授权 .
!`v2_
 
authorization by warrant 令状授权 +/Vi"  
authorization of unit trust 单位信托的认可 _3{,nhkf:!  
authorized agent 指定代理人 /&Vgo~.J  
authorized capital 法定资本 U<Z\jT[  
authorized clerk 出市员 Q{))+'s2h  
authorized dealer 认可交易商 D-!#TN`Y  
authorized financial institution 认可财务机构 cQ<* (KU  
authorized fund 认可基金 nbM7 >tnsk  
authorized fund house 获授权的基金公司；认可基金公司 3NA G}S  
authorized institution 认可机构 ZPolE_P
7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 q=|0lZ$`V_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dtT2h>h9  
authorized insurer 获授权保险人；获认可承保人 c-, 6k  
authorized investment 特准投资项目 xB&6f")  
authorized person 获授权人 T.j&UEsd  
authorized representative 获授权代表 D_MNF=7  
authorized share capital 法定股本 H%:u9DlEK/  
automated quotation system 自动报价系统 ^68BxYUoD\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] oL69w1  
自动交易系统〔香港期货交易所有限公司〕 -$J%.fdPs  
automatic adjustment mechanism 自动调整机制 T1}9^3T?{  
automatic adjustment system 自动调整系统 _-.~>C  
Automatic Clearing House 自动票据交换所 _Mis-K:]{?  
automatic exchange rates accumulation system 自动化汇率累集系统 e2xqKG  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1n86Mp1.e  
automatic teller machine [ATM] 自动柜员机 4{1.[##]o  
autopay 自动转帐 VSI.c`=,  
available assets 可用资产 @`X-=GCl  
available fiscal reserve 现存财政储备 W%k0_Y/5  
available profit 可用利润 95G*i;E  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }M I9?\"q  
average 平均；平均数；海损 }ST0?_0F*  
average basic salary 平均基本薪金 {lhdropd  
average consumer expenditure 平均消费开支；一般消费开支 2\,vq R  
average cost 平均成本 Cq0S8Or0  
average cost of land production 增辟土地平均成本 #(`@D7S"  
average daily turnover 平均每日成交额 &2!F:L  
average daily wage rate 平均每日工资率 W2a9P_  
average expenditure pattern 平均开支模式 x_3Zd  
average growth rate 平均增长率 1wqsGad+;  
average net fixed assets 固定资产平均净值 1Jx|0YmO  
average of relatives 相对价格平均数 sO!YM
5v8  
average price 平均价格 U/JeEI%L  
average propensity to consume 平均消费倾向；一般消费倾向 Va1 eG]jQ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 t7%!~s=,M  
average rate 平均率 I2!0,1Q  
average revenue 平均收入；平均收益 "lp),  
average stock 平均库存；平均存货 <p'~$vK  
average yearly rent 平均年租 ~la=rh3  
avoidance of double taxation 避免双重课税 &!3=eVg  
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 }0#cdw#gH  
&/J[PdSb$  
给你加分了