一些有用的会计术语(也不知道发的地方对不对)A

A: O,0j+1?  
A share Ａ股；甲类股份 &Pgk$e%>  
abatement of tax 减税；减扣免税额 q(}
#{OO  
ABN AMRO Bank N.V. 荷兰银行 i[Pk
sT#p  
above-the-line expenditure 线上项目支出；经常预算支出 *TYOsD**9  
above-the-line receipt 线上项目收入；经常预算收入 I
6[=tB  
ABSA Asia Limited 南非联合亚洲有限公司 lF)k4 +M  
absolute change 绝对数值变更 Zu/1:8x  
absolute expenditure 实际开支 u(4o#m  
absolute guideline figure 绝对准则数字 d>x(Bj6  
absolute interest 绝对权益 Lg+cHaA  
absolute order of discharge 绝对破产解除令 u$+nl~p[&  
absolute profit margin 绝对利润幅度 N0UZ%,h\  
absolute value 实值；绝对值 3y*dBw  
absolutely vested interest 绝对既得权益 #;<dtw  
absorbed cost 已吸收成本；已分摊成本 i/F].Sag  
absorption 吸收；分摊；合并 i{k v$ir!  
absorption rate 吸收率；摊配率；分摊率 QE`u~  
ACB Finance Limited 亚洲商业财务有限公司 <Sp>uhet1  
acceptable form of reciprocity 合理的互惠条件 TU?$yNE  
acceptable rate 适当利率；适当汇率 Klqte*!  
acceptance agreement 承兑协议 DcEGIa
W  
acceptance for honour 参加承兑 5} 1qo7;  
acceptor 承兑人；接受人；受票人 4m6%HV8{}[  
acceptor for honour 参加承兑人 ;ZR^9%+y9  
accident insurance 意外保险 ie<m)  
Accident Insurance Association of Hong Kong 香港意外保险公会 vPx#TXY=b}  
accident insurance scheme 意外保险计划 _"- ,ia[D  
accident year basis 意外年度基准 #YB3Ug]z  
accommodation 通融；贷款  P'oY+#  
accommodation bill 通融票据；空头票据 OCI{)r<O2m  
accommodation party 汇票代发人 Px?0)^"2  
account balance 帐户余额；帐户结余 B-tLRLWn   
account book 帐簿 =}[m_rp&  
account collected in advance 预收款项 wW0m}L  
account current book 往来帐簿 n$3w=9EX*  
account of after-acquired property 事后取得的财产报告 avxI%%
|  
account of defaulter 拖欠帐目 'o-J)+oa  
account payable 应付帐款 (t"rzH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  A}n7A   
account receivable 应收帐款 (:|1h@K/R  
account receivable report 应收帐款报表 N#7_)S[@0l  
account statement 结单；帐单；会计财务报表 a>Xq  
account title 帐户名称；会计科目 YtY.,H;  
accountant's report 会计师报告 A]m_&A#  
Accountant's Report Rules 会计师报告规则 .jRv8x b
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 8iN@n8O  
Accounting Arrangements 《会计安排》 RJLhR_t7n  
accounting basis 会计基础 *jo1?  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~)]n67Or~  
Accounting Circular 《会计通告》 :*)b<:4  
accounting class 会计类别 ]C$$Cx)Ex  
accounting date 记帐日期；会计结算日期 3E:+DF-Z\  
accounting for money 款项核算 8Tm/gzx  
Accounting Officer 会计主任 u&$1XZ!es  
accounting period 会计报告期；会计期 FSS~E [(DL  
accounting policy 会计政策；会计方针 &Ef6'  
accounting practice 会计惯例 M
pLn)  
accounting principle 会计准则 BaE}|4  
accounting record 会计记录 S{qn^\0  
accounting report 会计报告 <F+9#-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Oa-~}hN  
Accounting Society of China 中国会计学会 5C"A*Fg?;  
accounting statement 会计报表 B-aJn8>/  
accounting system 会计制度；会计系统 Ui;PmwQc&  
accounting transaction 会计事项；帐务交易 -.hH,zm  
accounting treatment 会计处理 `;#I_R_K  
accounting year 会计年度 W^dRA xVX  
accretion 增值；添加 _tVrLb7`s  
accrual 应计项目；应累算数目 jX 6+~  
accrual basis 应计制；权责发生制 !6{b)P  
accrual basis accounting 应计制会计；权责发生制会计 %{^kmlO  
accrue 应累算；应计 ?1lx8+  
accrued benefit 应累算利益 v*EErQML8b  
accrued charges 应计费用 Wx-rW  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;X[23A{
 
accrued expenses 应累算费用 Rj
{D#5  
accrued interest payable 应付利息；应计未付利息 >)S'`e4Gu  
accrued interest receivable 应收利息；应计未收利息 wq`\p['Q,  
accrued right 累算权益 }J\KnaKo  
accruing profit 应累算的利润 C**kJ  
accumulated fiscal reserve 累积财政储备 -xc'P,`  
accumulated profit 累积利润；滚存溢利 6Pu5 k;H  
accumulated reserve 累积储备 fO$~jxR.  
accumulation of surplus income 累积收益盈余 %TRH,-@3h  
acquired assets 既得资产 1dX)l  
acquisition 收购；购置；取得 T
1pMe{  
acquisition cost 购置成本 Y([vma>U]  
acquisition expenses 购置费用 K>fY9`Whm  
acquisition of 100% interest 收购全部股权 D1<$]r,  
acquisition of control 取得控制权 LjA>H>8%[  
acquisition of fixed assets 购置固定资产 Z )dz  
acquisition of shell “买壳” Og3bV_,"  
acquisition price 收购价 @^93q  
act of God 天灾 BFyVq  
acting partner 执事合伙人 xT1{O`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 } ~#^FFe  
active partner 积极参与的合伙人 4>xv7  
active trading 交投活跃 [sH[bmLR  
actual circulation 实际流通 Qr l>A*  
actual cost 实际成本 H&zhYKw  
actual expenditure 实际开支；实际支出 3Q"4-pd  
actual income 实际入息；实际收入；实际收益 '^Ce9r}  
actual market 现货市场 0q ^dpM  
actual price 现货价；实际价格 =1Mh%/y  
actual profit 实际利润 SZQ4e  
actual quotation 实盘；实际价位；实际报价 A1,- qv1s  
actual year basis 按实际年度计算 O<v9i4*  
actuals 实货 ^zr]#`@G  
actuarial investigation 精算调查 @7aSq-(_l*  
actuarial principle 精算原则 zn|/h,.  
actuarial report 精算师报告 <e&*Tx<8  
Actuarial Society of Hong Kong 香港精算学会 bqDHLoB\1  
actuarial valuation 精算师估值 p4O
iCAW;  
actuary 精算师 ) Pdl[+a  
ad referendum agreement 暂定协议；有待覆核的协定 ^J=l]  l  
ad valorem duty 从价税；按值征税 U3yIONlt  
ad valorem duty system 从价税制 \kGi5G]  
ad valorem fee 从价费 $lMEZt8A  
ad valorem tariff 从价关税 4W''j[Y/  
additional allowance 额外免税额 q0hg0DC[;  
additional amount for unexpired risk 未过期风险的额外款额 G:2m)0bW  
additional assessable profit 补加应评税利润 Jh'\ nDz@e  
additional assessment 补加评税 EO5k?k[*  
additional commitment 额外承担 Ysk,9MR(F  
additional commitment vote 额外承担拨款 /WJ*ro]Hd$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 BEzF'<Z  
additional dependent parent allowance 供养父母额外免税额 *XK9-%3  
additional provision 额外拨款 0#rv.rJ{  
additional stamp duty 附加印花税 eiaLzI,O  
additional tax 补加税罚款；补加税款 B|Rnh;B-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6h|@Bz/A  
adjudged bankrupt 被裁定破产 [1Yx#t  
adjudicated bankrupt 裁定破产人 \&p MF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 mb\}F9  
adjudication of bankruptcy 裁定破产；宣告破产 ,/;mK_6  
adjudication of insolvency 裁定无力偿还债务 R;_U BQ)  
adjusted actual 经调整的实数；调整后的实数 Tej-mr3P  
adjusted current assets 经调整的流动资产；调整后的流动资产 0pS|t/h0  
adjusted figure 经调整的数字；调整后的数额 u,e(5LU  
adjusted liabilities 经调整的负债；调整后的负债 ~_TmS9  
adjusted loss 经调整的亏损；调整后的亏损 =;/4j'1}9  
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 Cx_ [|3{  
adjusted profit 经调整的利润；调整后的利润 \1[I(u  
adjusted surplus 经调整的盈余额；调整后的盈余额 :H$D-pbJ4  
adjusted value 经调整的价值；调整后的价值 Ab<4F7  
adjustment 调整；修订；理算〔保险〕 .oq!Ys4KA  
adjustment centre 调剂中心 ~
O)Uz|  
adjustment lag 调整过程的时间差距；调整时差 tj ,*-).4%  
adjustment mechanism 调整机制 @83h/Wcxd  
adjustment of loss 亏损调整 ,R1`/aRy  
adjustment process 调整过程；调整程序 bc"E=z  
adjustment range 调整幅度 XB)e;R  
administered exchange rate 受管制汇率 ,*2%6t`N?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4-4lh TE(  
administration expenses 行政费用 0}YR=  
administration fee 手续费；行政费 U
n#7@8,  
administration in bankruptcy 破产管理 v2dCkn /  
administration order 遗产管理令 l[O!_bH  
administrator 管理人；遗产管理人 :>$)Snqo=n  
administrator of the estate 遗产管理人 ,#1ke  
admission of debt 债项承认书 O/wl";-  
admission of proof 接纳债权证明 ,P ?TYk  
advance 放贷款项；垫付款项；预支款项；预付款项 fv!l{  
advance account 暂支帐目；预付款帐户 8u$Krq  
advance compensation 预付补偿金 xa`&/W>  
advance from shareholder 股东垫款 22
\Buk}?  
advance pending reimbursement 预支以待日后付还 JEX
{jf  
advanced economy 先进经济体系 mf'N4y%  
advancement 预付；预付财产 jK#y7E  
advances warrant 垫款令 sB_o HUMH6  
advancing 贷出 #D3e\(  
adverse balance 逆差 QeA)@x.p  
adverse exchange 逆汇
V; 1r  
advertisement addressed to shareholders 在报章刊登的致股东通告 :b;2
iBVB  
advice for collection 托收通知书 13.v5v,l  
advice of drawing 提款通知书；汇票通知书 f)q\RJA)X  
advice of payment 付款通知 l^ni"X  
Advisory Committee [Securities and Futures Commission] pvTV*  
谘询委员会〔证券及期货事务监察委员会〕 j?1\E9&4-Q  
Advisory Committee on Diversification 经济多元化谘询委员会 Tk9*@
kqv  
affidavit 誓章；遗产申报誓章 bC
k_ZA  
affidavit of no receipt 述明无收款的誓章 C8cB Lsa[J  
affiliate 联号；联营公司；附属公司 {a9Z<
P  
affiliated company 附属公司；联号；联营公司 R:B-4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6)P~3C'  
affordability 负担能力 #6_?7 (X  
African Development Bank [AfDB] 非洲开发银行 :Tw3Oo_~S  
after-acquired property 事后取得的财产 EuqmA7s8A  
after-hours dealing 市后交易 c6s*u%+},  
after-tax profit 税后盈利；税后利润；税后溢利 *9%<}z  
agency agreement 代理协议 B_M)<Ad  
agency expenses 代理机构的开支 BD,JBu]  
agency fee 代理费 Z;XR%n8  
Agency Law 《代理法》 %96JH YcX  
agent 代理人；承销人 'g#Ml`cm  
agent of company 公司代理人 SY["(vP%#  
agent's fee 代理人费；经纪费 ?)1h.K1}M  
aggregate 总计；总数；总体数字 H|T:_*5  
aggregate amount 总款额；总额 skdSK7 n  
aggregate assets and liabilities 总体资产与负债 $I-$X?  
aggregate at constant price 按固定价格计算的总体数字 BgD;"GD*W  
aggregate demand 总需求 7i~::Z <  
aggregate gross position 总持仓量 j*Q/
vY!T  
aggregate limit 总限额 >DQl&:-)t  
aggregate of salaries tax 合计薪俸税 e>1^i;f  
aggregate performance 总体表现；总体业绩 }_0?
S0<#  
aggregate supply 总体供应 JJ,Fh .  
aggregate surplus 总盈余 n<\^&_a  
aggregate total 整体总额 >Fz_]z   
aggregate value 总值；合计价值 J @"wJEF  
aggregated basis 合计基准 v*QobI  
aggregated net chargeable income 合计应课税入息实额 G=!Y~qg  
aggregation 合并计算；合计；总和 '/b,3:  
aggregation of incomes of husband and wife 夫妇入息合并计算 Xgd!i}6Q  
aggregation of property 财产的总和 ag14omM-  
agio 差价；贴水 !li Q;R&  
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》 {{f%w$r(  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .Q?cNSWU  
《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》 y .S0^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =]\,I'  
《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》 l+bP48  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment i5|A\Wv"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "f~S3?^!2  
agreement for a settlement 授产协议 v%/_*69a  
agreement for assignment 转让协议 ]0xbvJ8oK  
agreement for sale 售卖协议；买卖协议 '\l(.N
 
agreement for sale and purchase 买卖协议 r3hjGcpaX  
agreement for the payment of interest 支付利息协议 Ne@Iv)g?  
agreement for the repayment of money 还款协议 <y6M@(b  
agreement of reinsurance 再保险协议 o9#  
Agricultural Bank of China 中国农业银行 0+;.T1?  
air passenger departure tax 飞机乘客离境税 Cq u/(=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 sJ7r9O`x  
airport tax 机场税 s8{3~Hv  
alcohol duty 酒精税 9,82Uta
 
alienation 让与；让渡；转让 g!V;*[  
alimony 生活费；赡养费 jbn{5af  
All Ordinaries Index [AOI] 所有普通股指数 =!9+f  
all risks 全险；综合险 {_ww1'|A  
All Sales Record for Stock Market 《股票市场成交报告》 8 ]dhNA5  
Allied Capital Resources Limited 新联财务有限公司 \UGs_5OT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Io5-[d  
allocation letter 拨款信件 b,~4O~z  
allocation of fund 分配款项；预留款项 +0.$w  
allocation of profit 利润分配；溢利分配
t=~al8  
allocation warrant 拨款令 vy[*
xT]  
allotment 分配；配股 -/B}XNW  
allotment notice 股份配售通知；配股通知 EW0H"YIC  
allotment of shares 股份分配 8K]fw{-$L  
allowable 可获宽免；免税的 ZJ 8~f  
allowable business loss 可扣除的营业亏损 Od>Ta_  
allowable expenses 可扣税的支出 &rorBD 5aj  
allowance 免税额；津贴；备抵；准备金 `w@fxv
 
allowance for debts 债项的免税额 (JocnM|U  
allowance for depreciation by wear and tear 耗损折旧免税额 Zu_m$Mx  
allowance for funeral expenses 殡殓费的免税额 :upi2S_e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /.aZXC$]  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ol~sCr  
allowance to debtor 给债务人的津贴 T#|Qexz6 @  
alteration of capital 资本更改 ^%)'wDK  
alternate trustee 候补受托人 :7e2O!zH_  
amalgamation 合并 R4_4FEo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {Rc/Ten  
ambit of charges 征税范围；收费范围 8 %Lq~lk  
amended valuation 经修订的估值 *["9;_KD  
American Commodities Exchange 美国商品交易所 \Bw9%P~ G  
American Express Bank Limited 美国运通银行 @%O"P9;s  
American Stock Exchange 美国证券交易所 y)"aQJ>  
amortization 摊销 \d&j`UVY  
amount due from banks 存放银行同业的款项 cnnlEw/&  
amount due from banks abroad 存放海外银行同业的款项 mF%>pj&b  
amount due from holding companies 控股公司欠款 
)V!9&  
amount due from local banks 存放本港银行同业的款项 bDeHU$  
amount due to banks 银行同业的存款 ?>1AT==wI  
amount due to banks abroad 海外银行同业的存款 b~Y
$!fc  
amount due to holding companies 控股公司存款 y"]?TEd  
amount due to local banks 本港银行同业的存款 % rRYT8  
amount due to outport banks 外埠银行同业的存款 n (C*LK  
amount for note issue 发行纸币的款额 #y&3`Nz3  
amount of bond 担保契据的款额 0 oEw1!cY  
amount of consideration 代价款额 V);{o>%.K  
amount of contribution 供款数额 V.XHjHT  
amount of indebtedness 负债款额 ;'`T  
amount of principal of the loan 贷款本金额 oA(jtX[(  
amount of rates chargeable 应征差饷数额 !?DPI)  
amount of share capital 股本额 d}EGI  
amount of sums assured 承保款额 7Z0 )k9*  
amount of variation 变动幅度 hvtg_w6K  
amount of vote 拨款数额 'aBX>M  
amount payable 应付款额 TKx.`Cf m  
amount receivable 应收款额 9jDV]!N4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Gx|$A+U  
analysis 分析 }W#Gf.$6C  
ancillary risk 附属风险 pD9*WKEf*  
annual account 周年帐目；周年帐目报表；年度决算；年结 c+f~>AaI  
annual accounting date 年结日期 c_~)#F%P  
annual allowance 每年免税额；年积金；年度津贴；年津 ZK[4n5}  
annual balance 年度余额 Lp5LRw  
annual disposable income 每年可动用收入 N|O/3:P<,U  
annual estimates 周年预算 ?_%*{]mt(  
annual fee 年费 .>zXz%p  
annual general meeting 周年大会 &$lz@Z  
annual growth rate 年增率；每年增长率 k:Da+w_'1  
annual long-term supplement 长期个案每年补助金 mQ;b'0&  
annual pensionable emolument 可供计算退休金的年薪 4'Z=T\:  
annual report 年报 |#D3~au   
Annual Report on the Consumer Price Index 《消费物价指数年报》 VE+Q Y9(  
annual return 周年报表；周年申报表；每年报税表格 ()6(eRGJ  
Annual Return Rules 《周年报表规则》 a9j f7r1  
annual review of consumer prices 每年消费物价回顾 #Q.A)5_  
annual roll-forward basis 逐年延展方式 +;c)GNQ)6:  
annual salary 年薪 #(j'?|2o%  
annual statement 年度报表；年度决算表 w= |).qQ]  
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 c/DB"_}!a  
annuitant 年金受益人 y))d[1E  
annuity 年金 3lcd
:=  
annuity contract 年金合约 z4!TK ps  
annuity on human life 人寿年金 N\ChA]Ck  
antecedent debt 先前的债项 jAB~XaT,  
ante-dated cheque 倒填日期支票 Wz)s#  
anticipated expenditure 预期开支
X!ZUR^  
anticipated net profit 预期纯利 $bIVD  
anticipated revenue 预期收入 (2RZc].M~  
anti-inflation measure 反通货膨胀措施 Qh<_/X?  
anti-inflationary stance 反通货膨胀立场 .t*MGUg  
apparent deficit 表面赤字 : KhAf2A  
apparent financial solvency 表面偿债能力 .aV#W@iyK  
apparent partner 表面合伙人 lQj3#!1}  
application for personal assessment 个人入息课税申请书 Hphvsre<  
application of fund 资金应用 62TWqQ!9d  
application to release as liquidator and to destruct the books of accounts and documents rJH u~/_Dq  
申请免除清盘人职务及毁灭帐簿与文件 a'u:1C^\  
appointed actuary 委任精算师 JnQ5r>!>3  
appointed auditor 委任核数师；委任审计师 ZjF5*A8l  
appointed trustee 委任的受托人 [0<N[KZ)  
appointer 委任人 R8O;8c?D  
apportioned pro rata 按比例分摊 1O3"W;SR<:  
apportionment 分配；分摊 hC2@Gq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }c|)i,bL  
apportionment formula 分摊方程式 _Cn[|E  
apportionment of estate duty 遗产税的分摊 
C +S  
appraisal 估价；评估 mj:X'BVA  
appreciable growth 可观增长 d+[GMIxg  
appreciable impact 显着影响 D]X&Va  
appreciable increase 可观增长 ;}"!|  
appreciation 增值；升值 [hC-} 9  
appreciation against other currencies 相对其他货币升值 Qau\6p>^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p?F%a;V3  
appreciation tax 增值税 m%au* 0p  
appropriation 拨款；拨用；拨付 :j f
eY  
appropriation account 拨款帐目 $fZVh%  
Appropriation Bill 拨款法案 *%'nlAX6%  
appropriation-in-aid system 补助拨款办法 j`tBki:  
approved assets 核准资产 jyB^a;-  
approved basket stock 认可一篮子证券 $0+n0*fp  
approved budget 核准预算 (#,0\ea{x  
approved charitable donation 认可慈善捐款 N~Zcrt_D  
approved charitable institution 认可慈善机构 %Y!31oC#  
approved currency 核准货币；认可货币 T7+_/ Qh  
approved estimates 核准预算 +9Vp<(  
approved estimates of expenditure 核准开支预算 86+nFk  
approved overseas insurer 核准海外保险人 p+6L qk<  
approved overseas trust company 核准海外信托公司 4FLL*LCNX  
approved pooled investment fund 核准汇集投资基金 ROH 2KSt  
approved provident fund scheme 认可公积金计划 BhFyEY(  
approved provision 核准拨款 fbv%&z  
approved redeemable share 核准可赎回股份 CjeAO 2  
approved regional stock 认可地区性证券 sUl/9VKl  
approved retirement scheme 认可退休金计划 wP-BaB$_  
approved subordinated loan 核准附属贷款 RC{|:@]8  
arbitrage 套戥；套汇；套利 #>)OLKP  
arbitrageur 套戥者；套汇者 FQ6jM~  
arbitrary amount 临时款项 2g'o5B
\*  
arrangement 措施；安排；协定 \M(#FS  
arrears 欠款 [OTZ"XQLI  
arrears of pay 欠付薪酬 v>ygr8+C,  
arrears of revenue 逾期未收税款；逾期未收的帐项 ZP*(ZU@j=Z  
articles of association 组织章程；组织细则；组织章程细则 (c3%rM m]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -%I 0Q  
ascertainment of profit 确定利润 q2>dPI;3T  
"Asia Clear" “亚洲结算系统” CEOD$nYc  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 LS(J%\hMDm  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b&iJui"7k  
Asian Development Fund [ADF] 亚洲发展基金 /U1&#"P  
Asian dollar bond 亚洲美元债券 8y$c\Eu(mF  
Asian dollar market 亚洲美元市场 Ic!8$NhRS  
Asian dollar rate 亚洲美元利率 O\;R (  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;Nfd  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @)h
rj2Jw  
asked price 沽盘；喊价；索价；卖方报价 +#$(>6Zu"{  
assessable income 应评税入息 fQ.{sQ$@h  
assessable loss 应评税亏损 E 0k1yA  
assessable profit 应评税利润 1ig#|v*+  
assessable value 应评税值 .WeP]dX%:f  
assessed profit 估定利润 Xj;\ROBH-  
assessed value 经评估价值 ?A]@$  
assessment 评税；评定；估价；评税单
wfE%` 1  
assessment number 评税编号；估价编号 4pkTOQq_tQ  
assessment of additional tax 补加税评税 \@%sX24D  
assessment of performance 业绩评估；实绩评价 qYi<GI*|@  
Assessor 评税主任 u=
mJI*  
asset price bubbles 资产价格泡沫 -( d,AX  
asset-backed securities 具资产保证的证券 %b)~K|NEFf  
assets accretion 资产增值 
CHZjK(a  
assets and liabilities 资产与负债 O7KR~d  
assets betterment statement 资产递增表；资产改进表 ww0m1FzX  
assets lending 实物放款；有抵押贷款 Xfq]vQ/{  
assets of the company passing on the death 死者去世时转移的公司资产 BAUo`el5  
assets pledged as security for liabilities 用作负债抵押的资产 pN]$|#%q(  
assets portfolio 资产投资组合 [
>pqf  
assets price 资产价格 Y64B"J=P9  
assets quality 资产质素 P2Or|_z  
assets realization 资产变现 L.]mC!  
assets refinancing arrangement 资产再集资安排 0'{`"QD\IW  
assets securitization 资产证券化 1zz.`.R2U  
assets situated outside Hong Kong 在香港以外地方的资产 Gkfc@[Z V  
assets stripping 削减资产；拆卖资产 Qey6E9eCA  
assets value 资产值 TNvE26.(  
assignee 承让人 x:Nd>Fb  
assignment 转让；转让书；转让契 .F*2]xj@"  
assignment of interest 权益转让 CYxrKW l:'  
assignment of letters patent and trade mark 专利证书及商标转让 E\%'/3o
 
assignment of property 物业转让；物业转让书 [H3~b=  
assignment right 转让权 N$jI&SI?}  
assignor 转让人 h/CF^0m"!  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 kOe~0xoT@u  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )kE(%q:*P$  
associate member 附属会员 e$wbYByW  
associated body corporate 相联法人团体 M~G1Z
B  
associated company 相联公司；联属公司 >QusXD"L>  
associated corporation 相联法团 qwb`8o  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]/d4o  
公认会计师公会〔英国〕 Kk^tQwj/QE  
Association of Futures Exchange Brokers 香港期货经纪协会 vd5"phn 3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 us.+nnd  
association of underwriters 承保人组织 t?-7Z6  
assumption of control 接管 AR}M*sSh  
assurance 担保；保险；转易；转易书 }/Wd9x  
assurance of interest 权益的转易 F7(~v2|  
at 19XX price 按一九ＸＸ年价格计算 oadlyqlw#  
at a discount 按赔价计算；按贴水价格计算；打折扣 Y=gj{]4  
at a premium 按溢价计算；按升水价格计算 qdn\8Pn  
at call 通知付款；按通知 \w 6%J77  
at constant market price 按固定市价计算 vWJhSpC[  
at constant price 按固定价格计算 tk^1Ga3  
at cost 按成本计算 i*9l  
at current market price 按当时市价计算；按现时市价计算 Y[Gw<1F_  
at current price 按当时价格计算；按现时价格计算 ?-FSDNQ  
at factor cost 按要素成本计算；按生产要素成本计算 NLJD}{8Ot  
at money-of-the-day price 按付款当日价格计算 y>S.B/d  
at or better 按指定或较佳价位〔买卖指令〕 Bx&.Tj  
at par 按面值计算；平价 OpwZTy}1}  
at sight 见票即付 ?80@+y]  
at the close 按收市盘
Sa&~\!0t  
at the opening 按开市盘 lQ%]](a6  
attestation 见证；见证条款 cJ&e^$:Er  
at-the-money option 平价期权 }P$48o VY  
attorney 受权人；受托代表人 ;8~`fK  
attornment 新拥有人承认书 kWfNgu$xK  
attributable profit 可归属利润 sz.(_{5!  
attributable share value 可归属股份价值 i3.8m=>  
Auckland Stock Exchange 奥克兰证券交易所 P,"z  
auction 拍卖 DytOS}/^9  
auctioneer 拍卖商 h^P>pI~  
audit 审计；核数 }6]V*
Kn,  
Audit Commission 审计署 M* W=v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x8T5aS  
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〕 W%09.bF  
audit review 帐目审查 %E7+W{?*1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 NQ<~$+{  
audited account 审计帐目；经审计的帐目 DYH-5yX7  
audited annual account 经审计的周年帐目 vi6EI wZG  
audited balance sheet 经审计的资产负债表 "b*.>QuZ  
auditor 核数师；核数主任；审计师 (Jfi 3 m  
auditor's certificate 核数师证明书；审计师证明书 RR:m<9l  
auditor's report 核数师报告；审计师报告 D
R9M8E  
Aussie bond 澳元债券 @2 dp5  
austerity budget 紧缩预算 >TsJ0E?3x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 OgrUP  
Australia All Ordinaries Index 澳洲所有普通股票指数 0$,Ag;"^?  
Australian Dollar [AUD] 澳元 #;H,`r  
Australian Options Market 澳大利亚期权市场 uw+v]y  
Australian Securities Commission 澳洲证券事务监察委员会 n?pCMS|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `hS<F" j  
Australian Stock Exchange 澳大利亚证券交易所 Ta!.oC[  
Austrian Schilling [ATS] 奥地利先令 p;j$i6YJ  
authentication 认证；鉴证 *6Rl[eXS  
authority to purchase 委托购买证；委购书 'oTcx Jx  
authorization 认可；核准；授权；授权书 ~`hI|i<]  
authorization by direction 指示授权 5v~Y>  
authorization by instruction 指令授权 7&klX  
authorization by warrant 令状授权 N{/q p
 
authorization of unit trust 单位信托的认可 Xr M[8a  
authorized agent 指定代理人 9Pd~  
authorized capital 法定资本 jjvm<;lv  
authorized clerk 出市员 HtEjM|zj  
authorized dealer 认可交易商 Dt1{]~30  
authorized financial institution 认可财务机构 S M987Y!B  
authorized fund 认可基金 @D"#B@j  
authorized fund house 获授权的基金公司；认可基金公司 |gxU;"2`5~  
authorized institution 认可机构 2>fG}qYy$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )gR14a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 lIzJO$8cM  
authorized insurer 获授权保险人；获认可承保人 z}C#+VhQ`  
authorized investment 特准投资项目 FEaf&'G]  
authorized person 获授权人 #jr;.;8sQ  
authorized representative 获授权代表 j#&sZ$HQ4  
authorized share capital 法定股本 Jkm\{;  
automated quotation system 自动报价系统 r'&9'rir2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] UXQ{J5Ox+  
自动交易系统〔香港期货交易所有限公司〕 lbg6n:@  
automatic adjustment mechanism 自动调整机制 UUb!2sO  
automatic adjustment system 自动调整系统 ![abDT5![  
Automatic Clearing House 自动票据交换所 {yt]7^  
automatic exchange rates accumulation system 自动化汇率累集系统 &O0+\A9tP  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 lu(G3T8  
automatic teller machine [ATM] 自动柜员机 ZFW}Vnl  
autopay 自动转帐 &
v4w3'@1  
available assets 可用资产 O|y-nAZgU  
available fiscal reserve 现存财政储备 J@Zm8r<  
available profit 可用利润 W]
2;5`MM  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 B"KsYB79t  
average 平均；平均数；海损 ,C&h~uRi#f  
average basic salary 平均基本薪金 $Q{1^  
average consumer expenditure 平均消费开支；一般消费开支 XZ|"7as  
average cost 平均成本 niy@'  
average cost of land production 增辟土地平均成本 i;)g0}x`  
average daily turnover 平均每日成交额 3<mv9U(  
average daily wage rate 平均每日工资率 "mPa>`?
 
average expenditure pattern 平均开支模式 RX2= iO"  
average growth rate 平均增长率 y\0^c5}  
average net fixed assets 固定资产平均净值 bq(*r:`"  
average of relatives 相对价格平均数 lmmyDg1R  
average price 平均价格 n;Iey[7_E`  
average propensity to consume 平均消费倾向；一般消费倾向 iU%Gvf^?'5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 4`8.\  
average rate 平均率 TdQ^^{SRp  
average revenue 平均收入；平均收益 -S,dG|  
average stock 平均库存；平均存货 lC_zSmT  
average yearly rent 平均年租 '|XP}V0I  
avoidance of double taxation 避免双重课税 ^w&TTo(  
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 w`7l;7[  
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