一些有用的会计术语(也不知道发的地方对不对)A

A: CIik@O*  
A share Ａ股；甲类股份 p2NB~t7Z  
abatement of tax 减税；减扣免税额 Y)j,(9  
ABN AMRO Bank N.V. 荷兰银行 "6NNId|Y  
above-the-line expenditure 线上项目支出；经常预算支出 M"$RtS|h  
above-the-line receipt 线上项目收入；经常预算收入 ]MA)='~  
ABSA Asia Limited 南非联合亚洲有限公司 bQN4ozSi  
absolute change 绝对数值变更 f+*2K^B  
absolute expenditure 实际开支 O"-PNF,J  
absolute guideline figure 绝对准则数字 2|NyAtPb5  
absolute interest 绝对权益 lSbM)gL  
absolute order of discharge 绝对破产解除令 XOU-8;d  
absolute profit margin 绝对利润幅度 pu)9"Ad[ G  
absolute value 实值；绝对值 oJp_c  
absolutely vested interest 绝对既得权益 {FmFu$z+[  
absorbed cost 已吸收成本；已分摊成本 UCj#t!Mw  
absorption 吸收；分摊；合并 zUgkY`]:BJ  
absorption rate 吸收率；摊配率；分摊率 G-i_s6Wu  
ACB Finance Limited 亚洲商业财务有限公司 Xiedgy  
acceptable form of reciprocity 合理的互惠条件 w>q_8V_K  
acceptable rate 适当利率；适当汇率 ]aW.b_7<9  
acceptance agreement 承兑协议 xo 'w+Av  
acceptance for honour 参加承兑 w*ktx{  
acceptor 承兑人；接受人；受票人 eWk2YP!  
acceptor for honour 参加承兑人 B)cb}.N:  
accident insurance 意外保险 NizJq*V>  
Accident Insurance Association of Hong Kong 香港意外保险公会 .-26 N6S  
accident insurance scheme 意外保险计划 v*]Xur6e}  
accident year basis 意外年度基准 YK+Z0ry  
accommodation 通融；贷款 <C`eZ}Qqv  
accommodation bill 通融票据；空头票据 \w_[tPz}  
accommodation party 汇票代发人 >E,L"&_j  
account balance 帐户余额；帐户结余 %C][E^9  
account book 帐簿 _ktSTzH0  
account collected in advance 预收款项 F5Q.
Vh  
account current book 往来帐簿 K$vRk5U  
account of after-acquired property 事后取得的财产报告 +bd{W]={  
account of defaulter 拖欠帐目 MGC0^voe  
account payable 应付帐款 ,Y5 4(>>%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3@ukkO)   
account receivable 应收帐款 5'Ay@FJ:  
account receivable report 应收帐款报表 :3*oAh8|  
account statement 结单；帐单；会计财务报表 !
skWe~/  
account title 帐户名称；会计科目 ]~M{@h!<  
accountant's report 会计师报告 25
7;@;  
Accountant's Report Rules 会计师报告规则 m1; <T@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 k
5r*?Os  
Accounting Arrangements 《会计安排》 b2f2WY |z>  
accounting basis 会计基础 d@4=XSj  
accounting by Official Receiver 破产管理署署长呈交的帐目 Fl>j5[kLZ  
Accounting Circular 《会计通告》 8=Y|B5  
accounting class 会计类别 43Uy<%yb>}  
accounting date 记帐日期；会计结算日期 xENA:j?kF  
accounting for money 款项核算 44{:UhJkx  
Accounting Officer 会计主任 s ;Nu2aOp7  
accounting period 会计报告期；会计期 5.HztNL  
accounting policy 会计政策；会计方针 ;S27m]Q?  
accounting practice 会计惯例 '0M0F'R  
accounting principle 会计准则 juYt =  
accounting record 会计记录 daJ-H  
accounting report 会计报告 so&3A&4cL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (qONeLf%  
Accounting Society of China 中国会计学会 J;Xz'0
 
accounting statement 会计报表 :*%\i' $!/  
accounting system 会计制度；会计系统 l+X^x%EA  
accounting transaction 会计事项；帐务交易 Sh6 NgO  
accounting treatment 会计处理 ct/THq  
accounting year 会计年度 AG%es0D[H  
accretion 增值；添加 {cHTg04  
accrual 应计项目；应累算数目 EMH}VigR  
accrual basis 应计制；权责发生制 tl^;iE!-  
accrual basis accounting 应计制会计；权责发生制会计 s/^=WV  
accrue 应累算；应计 DYk->)   
accrued benefit 应累算利益 h4xdE0  
accrued charges 应计费用 62'0)Cy^  
accrued cumulative preference share dividend 应累算的累积优先股股息 XxQ2g&USk  
accrued expenses 应累算费用 =,Um;hU3r  
accrued interest payable 应付利息；应计未付利息 Ds5&5&af  
accrued interest receivable 应收利息；应计未收利息 ^o<Nz8  
accrued right 累算权益 F+^[8zK^  
accruing profit 应累算的利润 ]@]"bF!Dn  
accumulated fiscal reserve 累积财政储备 t$D[,$G9  
accumulated profit 累积利润；滚存溢利 Z{)|w=  
accumulated reserve 累积储备 2YEn)A@8  
accumulation of surplus income 累积收益盈余 sJYX[  
acquired assets 既得资产 j
o:p*Q"F  
acquisition 收购；购置；取得 g+{MvSj$  
acquisition cost 购置成本 1:V/['|*g)  
acquisition expenses 购置费用 UM^hF%  
acquisition of 100% interest 收购全部股权 5S?Xl|8E  
acquisition of control 取得控制权 Ek\Zi#f<  
acquisition of fixed assets 购置固定资产 w5R9\<3L  
acquisition of shell “买壳” n9yv.p]  
acquisition price 收购价 Ase1R=0  
act of God 天灾 yE/I)GOQjs  
acting partner 执事合伙人 %['F[Mo  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Nq1RAM  
active partner 积极参与的合伙人 ~z"->.u  
active trading 交投活跃 x6P^IkL:  
actual circulation 实际流通 :P'5_YSi  
actual cost 实际成本 IiU|@f~k  
actual expenditure 实际开支；实际支出 Qd=/e pkm  
actual income 实际入息；实际收入；实际收益 8[XNFFUZs  
actual market 现货市场 .^W0;ISX  
actual price 现货价；实际价格 p{u}t!`!d  
actual profit 实际利润 Q'LU?>N)/  
actual quotation 实盘；实际价位；实际报价 , >6X_XJQ  
actual year basis 按实际年度计算 +o5rR|)M+  
actuals 实货  KX@Fgs  
actuarial investigation 精算调查 L(YT6Vmm+t  
actuarial principle 精算原则 32J  
actuarial report 精算师报告 UcIR0BYa  
Actuarial Society of Hong Kong 香港精算学会 ku=q:ryO  
actuarial valuation 精算师估值 zy5
bDL -  
actuary 精算师 Cu5 - w  
ad referendum agreement 暂定协议；有待覆核的协定 7k3\_BHyb\  
ad valorem duty 从价税；按值征税 A]slssE+  
ad valorem duty system 从价税制 N* QI>kzU  
ad valorem fee 从价费 4^A'A.0  
ad valorem tariff 从价关税 !b Km}1T  
additional allowance 额外免税额 |1$X`|S  
additional amount for unexpired risk 未过期风险的额外款额 yw^,@'  
additional assessable profit 补加应评税利润 _z<q9:  
additional assessment 补加评税 TR;-xst@  
additional commitment 额外承担 <]J5AdJ  
additional commitment vote 额外承担拨款 [:Y^0[2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ijT^gsLL  
additional dependent parent allowance 供养父母额外免税额 ?/g(Y  
additional provision 额外拨款 R2gax;  
additional stamp duty 附加印花税 FL}8h/  
additional tax 补加税罚款；补加税款 @bE?WXY  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zj}efv<e  
adjudged bankrupt 被裁定破产 w}0P
tzOe  
adjudicated bankrupt 裁定破产人 dDTt_B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `8*$$JC  
adjudication of bankruptcy 裁定破产；宣告破产 e<pojb1Q  
adjudication of insolvency 裁定无力偿还债务 5 [*jfOz  
adjusted actual 经调整的实数；调整后的实数 U^S0H(>  
adjusted current assets 经调整的流动资产；调整后的流动资产 n+w>Qz'  
adjusted figure 经调整的数字；调整后的数额
qyC"}y-  
adjusted liabilities 经调整的负债；调整后的负债 [ ff.R  
adjusted loss 经调整的亏损；调整后的亏损 A#{*A  
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 o!N@W  
adjusted profit 经调整的利润；调整后的利润 ZGBcy}U(k  
adjusted surplus 经调整的盈余额；调整后的盈余额 _=p|"~rN$  
adjusted value 经调整的价值；调整后的价值 gqamGLK  
adjustment 调整；修订；理算〔保险〕 CK%W+";  
adjustment centre 调剂中心 TlJF{ <E  
adjustment lag 调整过程的时间差距；调整时差 _t7A'`Dh]  
adjustment mechanism 调整机制 uW|y8 BP $  
adjustment of loss 亏损调整 C.Yz<?;S  
adjustment process 调整过程；调整程序 TW$^]u~v  
adjustment range 调整幅度 q S
ah_N  
administered exchange rate 受管制汇率 f&J*(F*u  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 IB<ihk
  
administration expenses 行政费用 g>{=R|uO5  
administration fee 手续费；行政费 +-i@R%  
administration in bankruptcy 破产管理 s4\2lBU?  
administration order 遗产管理令 -u(#V#}OV?  
administrator 管理人；遗产管理人 KA7nncg;,  
administrator of the estate 遗产管理人 w;O '6"  
admission of debt 债项承认书 a'r\e2/e?H  
admission of proof 接纳债权证明 2TO1i0  
advance 放贷款项；垫付款项；预支款项；预付款项 b(F`$N@7C  
advance account 暂支帐目；预付款帐户 0!T $Ef  
advance compensation 预付补偿金 :/08}!_:  
advance from shareholder 股东垫款 "@_f>3z  
advance pending reimbursement 预支以待日后付还 ?uLqB@!2  
advanced economy 先进经济体系 v,! u{QP  
advancement 预付；预付财产 sTONkd  
advances warrant 垫款令 hi%>&i*  
advancing 贷出 {WChD&v  
adverse balance 逆差 ~V5jjx*  
adverse exchange 逆汇 ;
F-kE4w  
advertisement addressed to shareholders 在报章刊登的致股东通告 s5 BV8 M  
advice for collection 托收通知书 %vI]"a@  
advice of drawing 提款通知书；汇票通知书 uFgw eOJ  
advice of payment 付款通知 %$Uw]a  
Advisory Committee [Securities and Futures Commission] 'DPSM?]fA  
谘询委员会〔证券及期货事务监察委员会〕 F~6[DqF\|  
Advisory Committee on Diversification 经济多元化谘询委员会 C\Rd]P8\  
affidavit 誓章；遗产申报誓章 idQr^{  
affidavit of no receipt 述明无收款的誓章 OmW|\d PU  
affiliate 联号；联营公司；附属公司 $0 )K [K  
affiliated company 附属公司；联号；联营公司 @,hvXl-G*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `O F\f  
affordability 负担能力 43YusUv  
African Development Bank [AfDB] 非洲开发银行 sj1x>  
after-acquired property 事后取得的财产 (]L=$u4  
after-hours dealing 市后交易 xo}hu%XL  
after-tax profit 税后盈利；税后利润；税后溢利 +Aq}BjD#  
agency agreement 代理协议 te_D  ,  
agency expenses 代理机构的开支 bZ=d!)%P-{  
agency fee 代理费 G9]GK+@&F  
Agency Law 《代理法》 '?nhpT^  
agent 代理人；承销人 ?:,j9:m?  
agent of company 公司代理人 "Y6f.rB  
agent's fee 代理人费；经纪费 V_:/#G]jeG  
aggregate 总计；总数；总体数字 &F)lvtt|  
aggregate amount 总款额；总额 *@< jJP4  
aggregate assets and liabilities 总体资产与负债 jw H)x  
aggregate at constant price 按固定价格计算的总体数字 p("do1:  
aggregate demand 总需求 `%VrT`  
aggregate gross position 总持仓量 6mZFsB  
aggregate limit 总限额 y}8j_r  
aggregate of salaries tax 合计薪俸税 >A6lX)  
aggregate performance 总体表现；总体业绩 tO#y4<  
aggregate supply 总体供应 #Uo 9BM  
aggregate surplus 总盈余 <?!#QA  
aggregate total 整体总额 3:r;(IaX  
aggregate value 总值；合计价值 dCBJV  
aggregated basis 合计基准 JyV"jL   
aggregated net chargeable income 合计应课税入息实额 >:.Bn8-  
aggregation 合并计算；合计；总和 3s+D x$Ud  
aggregation of incomes of husband and wife 夫妇入息合并计算 Z+4J4Ka^!(  
aggregation of property 财产的总和 d]<tFx>CQW  
agio 差价；贴水 p ^Ruf?>  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)Fbkt(1  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !.!Ervi!N  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Q[ IaA"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *ZRQ
4i[+  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ~*RNJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment h c"n?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3OTSLF/  
agreement for a settlement 授产协议 #'8E%4  
agreement for assignment 转让协议 6<2 7}S  
agreement for sale 售卖协议；买卖协议 -LF^u;s8&S  
agreement for sale and purchase 买卖协议 Tg[+K+b  
agreement for the payment of interest 支付利息协议 qzXch["So  
agreement for the repayment of money 还款协议 F"_SCA?9?  
agreement of reinsurance 再保险协议 -YYQnN  
Agricultural Bank of China 中国农业银行 z5?xmffB  
air passenger departure tax 飞机乘客离境税 n/?_]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *
5 5yF`  
airport tax 机场税 @f5X AK?  
alcohol duty 酒精税 o(}vR<tD\  
alienation 让与；让渡；转让 TMbj]Mso  
alimony 生活费；赡养费 ) Limt<S  
All Ordinaries Index [AOI] 所有普通股指数 yzYPT}t  
all risks 全险；综合险 w%kxY5q  
All Sales Record for Stock Market 《股票市场成交报告》 &N,c:dNe  
Allied Capital Resources Limited 新联财务有限公司 >-Jutr<I"~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 m}k rG  
allocation letter 拨款信件 Rh%x5RFFc  
allocation of fund 分配款项；预留款项 1 #_R`(C{  
allocation of profit 利润分配；溢利分配 /.vB /{2  
allocation warrant 拨款令 N[Fz6,ZG _  
allotment 分配；配股 8[eH8m#~$  
allotment notice 股份配售通知；配股通知 cu|{cy-  
allotment of shares 股份分配 (sZB-  
allowable 可获宽免；免税的 yPW?%7 h  
allowable business loss 可扣除的营业亏损 Rgg(rF=K6  
allowable expenses 可扣税的支出 ~"8b\oLW  
allowance 免税额；津贴；备抵；准备金 i-$]Tg  
allowance for debts 债项的免税额 +~HL"Vv  
allowance for depreciation by wear and tear 耗损折旧免税额 dQt]r  
allowance for funeral expenses 殡殓费的免税额 8uNq353  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !pgkUzMW  
allowance for repairs and outgoings 修葺及支出方面的免税额
|iU#!+zY  
allowance to debtor 给债务人的津贴 Rb?6N  
alteration of capital 资本更改 8^2Q ~{i  
alternate trustee 候补受托人 Xfe,ZC)  
amalgamation 合并 +Bgy@.a?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w18kTa!4@  
ambit of charges 征税范围；收费范围 Y2}\~I0  
amended valuation 经修订的估值 v#F
.FK  
American Commodities Exchange 美国商品交易所 XK>B mq/]  
American Express Bank Limited 美国运通银行 4~DoqT  
American Stock Exchange 美国证券交易所 N|wI=To  
amortization 摊销 %kUIIHV}  
amount due from banks 存放银行同业的款项 ? 3T
d>x  
amount due from banks abroad 存放海外银行同业的款项 so1%
MV  
amount due from holding companies 控股公司欠款 .,I^)8c  
amount due from local banks 存放本港银行同业的款项 W2s6!_AN  
amount due to banks 银行同业的存款 Ft'?43J  
amount due to banks abroad 海外银行同业的存款 Y'wQ(6ok  
amount due to holding companies 控股公司存款 jCkYzQUPz  
amount due to local banks 本港银行同业的存款 aVEg%8  
amount due to outport banks 外埠银行同业的存款 3nMXfh/  
amount for note issue 发行纸币的款额 w!7Hl9BW  
amount of bond 担保契据的款额 Z
J1%  
amount of consideration 代价款额 !A qSG-  
amount of contribution 供款数额 R]H/Jv\'  
amount of indebtedness 负债款额 pwr,rAJ}$j  
amount of principal of the loan 贷款本金额 7xqTT
N6h  
amount of rates chargeable 应征差饷数额 O1Vs!  
amount of share capital 股本额 s"s^rC  
amount of sums assured 承保款额 qq G24**9v  
amount of variation 变动幅度 7vZznN8e  
amount of vote 拨款数额 r$d,ChzQn?  
amount payable 应付款额 @-)jU!  
amount receivable 应收款额 4@- 'p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bejvw?)S.  
analysis 分析 _46 
y  
ancillary risk 附属风险 3U^E<H  
annual account 周年帐目；周年帐目报表；年度决算；年结 R^4JM,v9x`  
annual accounting date 年结日期 }Ndknut,  
annual allowance 每年免税额；年积金；年度津贴；年津 xj\!Sn2  
annual balance 年度余额 Tc$Jvy-G4A  
annual disposable income 每年可动用收入 3w6}%=)$8  
annual estimates 周年预算 F$X"?fj  
annual fee 年费 {FNmYneh?6  
annual general meeting 周年大会 4-1=1)c*  
annual growth rate 年增率；每年增长率 HJ~0_n&  
annual long-term supplement 长期个案每年补助金 rE)lt0m
kv  
annual pensionable emolument 可供计算退休金的年薪 K?`Fpg(  
annual report 年报 (Rj'd>%c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $DBJ"8n2  
annual return 周年报表；周年申报表；每年报税表格 ZjLuqo  
Annual Return Rules 《周年报表规则》 0ZcvpR?G  
annual review of consumer prices 每年消费物价回顾 [z
=KHk  
annual roll-forward basis 逐年延展方式 A%(t'z  
annual salary 年薪 &?59{B.mD  
annual statement 年度报表；年度决算表 :(ni/,~Q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 z$C}V/Ey  
annuitant 年金受益人 9\y\{DHd  
annuity 年金 xA/Ein0  
annuity contract 年金合约 oK\{#<gCZ  
annuity on human life 人寿年金 ai0am  
antecedent debt 先前的债项 DC+p s  
ante-dated cheque 倒填日期支票 @'P\c   
anticipated expenditure 预期开支 7XrXx:*a5  
anticipated net profit 预期纯利 \\}tD@V"  
anticipated revenue 预期收入 gqw ]L>Z  
anti-inflation measure 反通货膨胀措施 ^N#z&oh  
anti-inflationary stance 反通货膨胀立场 <u
`m4w  
apparent deficit 表面赤字 Q0l[1;$#  
apparent financial solvency 表面偿债能力 {{N*/E^  
apparent partner 表面合伙人 J%r$jpd'  
application for personal assessment 个人入息课税申请书 *7cc4 wGQ  
application of fund 资金应用 K FMx(fD  
application to release as liquidator and to destruct the books of accounts and documents =zBc@VTp  
申请免除清盘人职务及毁灭帐簿与文件 c{4Y?SSx  
appointed actuary 委任精算师 Y~,ZBl,  
appointed auditor 委任核数师；委任审计师 HFlMx  
appointed trustee 委任的受托人 ,0k3Qi%  
appointer 委任人 4@0y$Dv\  
apportioned pro rata 按比例分摊 x:dI:G  
apportionment 分配；分摊 Oc A;+}>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A43 mX!g\  
apportionment formula 分摊方程式 '
wA4}f  
apportionment of estate duty 遗产税的分摊 @ (4$<><  
appraisal 估价；评估 I.'(
n8*  
appreciable growth 可观增长 df9jT?l  
appreciable impact 显着影响
:$qa  
appreciable increase 可观增长 A-S!Z2m\  
appreciation 增值；升值 a>6@1liT  
appreciation against other currencies 相对其他货币升值 mLGbwm'K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S1SsJo2\  
appreciation tax 增值税 | 6/ # H*  
appropriation 拨款；拨用；拨付 }:SWgPfc  
appropriation account 拨款帐目 (58}G2}q  
Appropriation Bill 拨款法案 $<DcbJW  
appropriation-in-aid system 补助拨款办法  {@E(p4W  
approved assets 核准资产 0*y|k1  
approved basket stock 认可一篮子证券 %0&c0vT  
approved budget 核准预算 u/6b.hDO  
approved charitable donation 认可慈善捐款 ^V
L",Nt  
approved charitable institution 认可慈善机构 ?xX9o  
approved currency 核准货币；认可货币 nNj<!}HvV  
approved estimates 核准预算 *gGL5<%T:  
approved estimates of expenditure 核准开支预算 VelR8tjP  
approved overseas insurer 核准海外保险人 ai
s@|s;  
approved overseas trust company 核准海外信托公司 crvq]J5  
approved pooled investment fund 核准汇集投资基金 <?h,;]U  
approved provident fund scheme 认可公积金计划 dAba'|Y  
approved provision 核准拨款 $-4 Zi  
approved redeemable share 核准可赎回股份 A*x3O%zH  
approved regional stock 认可地区性证券 `bAOhaB,/  
approved retirement scheme 认可退休金计划 25R6>CXsi  
approved subordinated loan 核准附属贷款 S:F8`Gh  
arbitrage 套戥；套汇；套利 LWX,u  
arbitrageur 套戥者；套汇者 zb_nU7Eg  
arbitrary amount 临时款项 T>P[0`*)  
arrangement 措施；安排；协定 rP%B#%;S"  
arrears 欠款 SOg>0VH)  
arrears of pay 欠付薪酬 3OZu v};k  
arrears of revenue 逾期未收税款；逾期未收的帐项 /k_?S?  
articles of association 组织章程；组织细则；组织章程细则 /l6r4aO2=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J n~t>?  
ascertainment of profit 确定利润 "~+?xke5z  
"Asia Clear" “亚洲结算系统” ,Y+J.8.H  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 E!rgR5Bd  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 JbR;E`8  
Asian Development Fund [ADF] 亚洲发展基金 XSBh+)0Ww  
Asian dollar bond 亚洲美元债券 {BI5lvx:  
Asian dollar market 亚洲美元市场 F'Lav?^  
Asian dollar rate 亚洲美元利率 _]aA58,j  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 F4X0DRC,G  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 **KkPjAO?  
asked price 沽盘；喊价；索价；卖方报价
L;%_r)  
assessable income 应评税入息 7%` \E9t  
assessable loss 应评税亏损 *h
9S\Pv>j  
assessable profit 应评税利润 Q |1-j  
assessable value 应评税值 1w~@'ZyU  
assessed profit 估定利润 I%?ia5]H  
assessed value 经评估价值 wgPkSsuBuC  
assessment 评税；评定；估价；评税单 !8jr $  
assessment number 评税编号；估价编号 N.1@!\z@@  
assessment of additional tax 补加税评税 ps@;Z?Q  
assessment of performance 业绩评估；实绩评价 1&2
X*$]y  
Assessor 评税主任 ;)7GdR^K  
asset price bubbles 资产价格泡沫 I
N!,|)8s  
asset-backed securities 具资产保证的证券 %pd-{KR  
assets accretion 资产增值 @a]O(S>Ub  
assets and liabilities 资产与负债 }<=4A\LZ  
assets betterment statement 资产递增表；资产改进表 ,Nk{AiiN  
assets lending 实物放款；有抵押贷款 {];8jdg/?  
assets of the company passing on the death 死者去世时转移的公司资产 r5wy]z^  
assets pledged as security for liabilities 用作负债抵押的资产 vQ_D%f4;  
assets portfolio 资产投资组合 Y(U+s\X  
assets price 资产价格 ;;{!wA+"D  
assets quality 资产质素 0D.qc8/V4.  
assets realization 资产变现 l!7O2Ai5  
assets refinancing arrangement 资产再集资安排 &i{>Li  
assets securitization 资产证券化 3*<?'O7I0  
assets situated outside Hong Kong 在香港以外地方的资产 5vSJjhS  
assets stripping 削减资产；拆卖资产 ]>T4\?aC  
assets value 资产值 _*1{fvv0{  
assignee 承让人 :*<U
Cn""  
assignment 转让；转让书；转让契 N*$L#L$*  
assignment of interest 权益转让 V/,@hv`+  
assignment of letters patent and trade mark 专利证书及商标转让 Kh'7N!  
assignment of property 物业转让；物业转让书 MpCK/eiC  
assignment right 转让权 {37v.4d;  
assignor 转让人 ~k[mowz0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 40i]I@:JK  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 D *Hy 2eZ.  
associate member 附属会员 xhTiOt6l  
associated body corporate 相联法人团体 ^|kqy<<X  
associated company 相联公司；联属公司 W? SFtz  
associated corporation 相联法团 uKF)'gj  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] |f}1bJE+  
公认会计师公会〔英国〕 H4Lvw8G  
Association of Futures Exchange Brokers 香港期货经纪协会 gq|]t<'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Jv[c?6He  
association of underwriters 承保人组织 ?ypX``3#s7  
assumption of control 接管 93]67PL#
+  
assurance 担保；保险；转易；转易书 ]hHL[hoFC  
assurance of interest 权益的转易 9esMr0*=  
at 19XX price 按一九ＸＸ年价格计算 W!=X_  
at a discount 按赔价计算；按贴水价格计算；打折扣 Ro:DAxi@L  
at a premium 按溢价计算；按升水价格计算 #=V[vbTY  
at call 通知付款；按通知 $!q(-+(  
at constant market price 按固定市价计算 W+5<=jXFB  
at constant price 按固定价格计算 nP5T*-~  
at cost 按成本计算 }Kt1mmo:`  
at current market price 按当时市价计算；按现时市价计算 %K/zVYGm&  
at current price 按当时价格计算；按现时价格计算 Z!eW_""wp  
at factor cost 按要素成本计算；按生产要素成本计算 tQYkH$e`/{  
at money-of-the-day price 按付款当日价格计算 }^a" >$DU  
at or better 按指定或较佳价位〔买卖指令〕 L!l`2[F|  
at par 按面值计算；平价 S?BI)shmg  
at sight 见票即付 KP*cb6vA  
at the close 按收市盘 #fQ}8UxU,  
at the opening 按开市盘 [5T{`&  
attestation 见证；见证条款 e0&x?U*/  
at-the-money option 平价期权 F
15Yn  
attorney 受权人；受托代表人 &4}Uaxt)  
attornment 新拥有人承认书 *kM^l!<g  
attributable profit 可归属利润 <>?7veN92  
attributable share value 可归属股份价值 2}<_l 2  
Auckland Stock Exchange 奥克兰证券交易所 QoBM2QYO  
auction 拍卖 o-7,P RmKN  
auctioneer 拍卖商 \YMe&[C:o  
audit 审计；核数 _GF{Duxh  
Audit Commission 审计署 i[V\RKH*F  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] appWq}db  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ^0T DaZDLp  
audit review 帐目审查 tsf)+`vt  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 j.:I{!R#  
audited account 审计帐目；经审计的帐目 gi#g)9HG  
audited annual account 经审计的周年帐目 !Sj
0!\  
audited balance sheet 经审计的资产负债表 W9M~2< L  
auditor 核数师；核数主任；审计师 %}/|/=  
auditor's certificate 核数师证明书；审计师证明书 tmVGJ+gz  
auditor's report 核数师报告；审计师报告
#[B]\HO  
Aussie bond 澳元债券 zg+6< .
Sf  
austerity budget 紧缩预算 Yk @/+PE  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6t!PHA  
Australia All Ordinaries Index 澳洲所有普通股票指数 hgPzx@  
Australian Dollar [AUD] 澳元 glI4Jb_[  
Australian Options Market 澳大利亚期权市场 t,,W{M|E(  
Australian Securities Commission 澳洲证券事务监察委员会 6U(MHxY  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 qC:QY6g$N  
Australian Stock Exchange 澳大利亚证券交易所 jBLLx{  
Austrian Schilling [ATS] 奥地利先令 ^=.QQo||B  
authentication 认证；鉴证 8%Eemk>G{  
authority to purchase 委托购买证；委购书 Ax{C ^u  
authorization 认可；核准；授权；授权书 7%)KB4(\_
 
authorization by direction 指示授权 1wTPT,k  
authorization by instruction 指令授权 u!@(u!Qz  
authorization by warrant 令状授权 5SQqE@g%  
authorization of unit trust 单位信托的认可 :JD*uu  
authorized agent 指定代理人 _|f_%S8a_=  
authorized capital 法定资本 T6^H%;G  
authorized clerk 出市员 b-Xc6f  
authorized dealer 认可交易商 J*nWCL  
authorized financial institution 认可财务机构 IDn$w^"  
authorized fund 认可基金 mi'3ibCG  
authorized fund house 获授权的基金公司；认可基金公司 ~/m=
Q<cV  
authorized institution 认可机构 ;w(tXcXZ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 DU|>zO%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 AU3
>v  
authorized insurer 获授权保险人；获认可承保人 , aJC7'(  
authorized investment 特准投资项目 9kby-A4
 
authorized person 获授权人 {\p&?  
authorized representative 获授权代表 ;&OVV+y  
authorized share capital 法定股本 ttfCiP$  
automated quotation system 自动报价系统 Pk/3oF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Z(wj5;[G  
自动交易系统〔香港期货交易所有限公司〕 HF;$Wf+=J  
automatic adjustment mechanism 自动调整机制 MfG8=H2#|  
automatic adjustment system 自动调整系统 PW QRy  
Automatic Clearing House 自动票据交换所 MiN|u  
automatic exchange rates accumulation system 自动化汇率累集系统 k
R/Etm5_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3;Y9<  
automatic teller machine [ATM] 自动柜员机 @|6#]&v`  
autopay 自动转帐 $az9Fmta  
available assets 可用资产 +"GBuNh  
available fiscal reserve 现存财政储备 bx
._,G  
available profit 可用利润 '4e, e|r  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Boj#r ,x  
average 平均；平均数；海损 >hv8zHOO:  
average basic salary 平均基本薪金 ?)V|L~/  
average consumer expenditure 平均消费开支；一般消费开支 <swfYT!N  
average cost 平均成本 kK%@cIXS3  
average cost of land production 增辟土地平均成本 CAbR+y  
average daily turnover 平均每日成交额 vp&N)t_  
average daily wage rate 平均每日工资率 4`zK`bRcK#  
average expenditure pattern 平均开支模式 U%V4@iz~\m  
average growth rate 平均增长率 FT[of(g^  
average net fixed assets 固定资产平均净值 Y{7)$'At  
average of relatives 相对价格平均数 kps}i~Jb  
average price 平均价格 |YcYWok  
average propensity to consume 平均消费倾向；一般消费倾向 !$pnE:K  
average propensity to save 平均储蓄倾向；一般储蓄倾向 32z2c:G  
average rate 平均率 B1 Y   
average revenue 平均收入；平均收益 0u?VnN<  
average stock 平均库存；平均存货 )z!#8s  
average yearly rent 平均年租 b"pN;v  
avoidance of double taxation 避免双重课税 /C6$B)w_*{  
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 o7kQ&w  
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