一些有用的会计术语(也不知道发的地方对不对)A

A: Rz*%(2Vz  
A share Ａ股；甲类股份 M0"xDvQ  
abatement of tax 减税；减扣免税额 -zG/@.  
ABN AMRO Bank N.V. 荷兰银行 "mHSbG  
above-the-line expenditure 线上项目支出；经常预算支出 fu\M2
"e  
above-the-line receipt 线上项目收入；经常预算收入 /1o~x~g(b  
ABSA Asia Limited 南非联合亚洲有限公司 L[##w?Xf.  
absolute change 绝对数值变更 '1/uf;OXIH  
absolute expenditure 实际开支 NWb,$/7T  
absolute guideline figure 绝对准则数字 O8 k$Uc  
absolute interest 绝对权益 1_XdL?h#o  
absolute order of discharge 绝对破产解除令 $I>.w4G}  
absolute profit margin 绝对利润幅度 Sf lHSMFw  
absolute value 实值；绝对值 b_cD >A  
absolutely vested interest 绝对既得权益 <:>a51HBX  
absorbed cost 已吸收成本；已分摊成本 Jr 9\j3J{  
absorption 吸收；分摊；合并 6S<J'9sE  
absorption rate 吸收率；摊配率；分摊率 +<8r?d2  
ACB Finance Limited 亚洲商业财务有限公司 e9N"{kDs6  
acceptable form of reciprocity 合理的互惠条件 ix*n<lCoC  
acceptable rate 适当利率；适当汇率 dM#\h*:=  
acceptance agreement 承兑协议 CXvL`d"  
acceptance for honour 参加承兑 ~hYG%  
acceptor 承兑人；接受人；受票人 60^dzi!vs  
acceptor for honour 参加承兑人 F7cv`i?2."  
accident insurance 意外保险 QTtcGU  
Accident Insurance Association of Hong Kong 香港意外保险公会 hPD2/M  
accident insurance scheme 意外保险计划 &kYg >X  
accident year basis 意外年度基准 NC@OmSR\0  
accommodation 通融；贷款 z.P) :Er  
accommodation bill 通融票据；空头票据 u= !?<Q  
accommodation party 汇票代发人 &*[T
 
account balance 帐户余额；帐户结余 V.\do"m  
account book 帐簿 iHWl%]7sN  
account collected in advance 预收款项 A$[@AY$MI  
account current book 往来帐簿 trtI^^/%  
account of after-acquired property 事后取得的财产报告 Z5_U D  
account of defaulter 拖欠帐目 tE=
P9 \4  
account payable 应付帐款 6\/C]![%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1i#M(u_  
account receivable 应收帐款 m7g; psg  
account receivable report 应收帐款报表 E3;[*ve  
account statement 结单；帐单；会计财务报表 h68s
Qd  
account title 帐户名称；会计科目 U]d{hY."  
accountant's report 会计师报告 G W|~sE +  
Accountant's Report Rules 会计师报告规则 NFU 5+X-c  
accounting and auditing procedure 会计与审计程序；会计与核数程序 MXSPD#gN  
Accounting Arrangements 《会计安排》 gKn"e|A  
accounting basis 会计基础 "*XR'9~7  
accounting by Official Receiver 破产管理署署长呈交的帐目 L%U-MOS=  
Accounting Circular 《会计通告》 qL UbRp  
accounting class 会计类别 Ej8EQ%P  
accounting date 记帐日期；会计结算日期 >&Y8
VLcK  
accounting for money 款项核算 (lTM^3 }  
Accounting Officer 会计主任 3dQV5E.  
accounting period 会计报告期；会计期 s?7g3H5#0k  
accounting policy 会计政策；会计方针 N[z7<$$  
accounting practice 会计惯例 / ~w\Npf0  
accounting principle 会计准则 Nt'(JAZ;  
accounting record 会计记录 G8Ns?  
accounting report 会计报告 #3\F<AJ<VB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 u])N^AY"sj  
Accounting Society of China 中国会计学会 50uNgLs  
accounting statement 会计报表 Ql3hq.E  
accounting system 会计制度；会计系统 ~t.*B& A  
accounting transaction 会计事项；帐务交易 E@Q+[~H}  
accounting treatment 会计处理 &0*j n
b  
accounting year 会计年度 x.xfMM2n  
accretion 增值；添加 +8v^J8q0  
accrual 应计项目；应累算数目 ^e8~e
L
+  
accrual basis 应计制；权责发生制 mJ
)o-BV  
accrual basis accounting 应计制会计；权责发生制会计 j%#n}H  
accrue 应累算；应计 jf~/x>Q  
accrued benefit 应累算利益 -[".km  
accrued charges 应计费用 T&fqn!i  
accrued cumulative preference share dividend 应累算的累积优先股股息 *'1qA0Xc  
accrued expenses 应累算费用 7rbl+:y2  
accrued interest payable 应付利息；应计未付利息 ^<.mUaP  
accrued interest receivable 应收利息；应计未收利息 p4*VE5[?_+  
accrued right 累算权益 o} YFDYi  
accruing profit 应累算的利润 |!aMj8i2  
accumulated fiscal reserve 累积财政储备 0[H'l",~  
accumulated profit 累积利润；滚存溢利 Ky|dRbK,  
accumulated reserve 累积储备 jDqe)uVvtV  
accumulation of surplus income 累积收益盈余 Vf`1'GY  
acquired assets 既得资产 .FtW$Y~y  
acquisition 收购；购置；取得 /RIvUC1  
acquisition cost 购置成本 J-au{eP^  
acquisition expenses 购置费用 #t>w)`bA
-  
acquisition of 100% interest 收购全部股权 GxuFO5wz  
acquisition of control 取得控制权 sFT-aLpL@V  
acquisition of fixed assets 购置固定资产 )F8G q,  
acquisition of shell “买壳” r**u=q%p  
acquisition price 收购价 \|L ~#{a  
act of God 天灾 vxzh|uF  
acting partner 执事合伙人 pGc_Klq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %J5zfNe)&  
active partner 积极参与的合伙人 >RG }u  
active trading 交投活跃 4ac2^`  
actual circulation 实际流通 z v*hA/  
actual cost 实际成本 J/:
9;{R  
actual expenditure 实际开支；实际支出 ^dJ/>?1  
actual income 实际入息；实际收入；实际收益 K|[[A)tt6  
actual market 现货市场 Nv{r`J.  
actual price 现货价；实际价格 UpF,e>s  
actual profit 实际利润 XkDjA#nx`  
actual quotation 实盘；实际价位；实际报价
4. 7m*  
actual year basis 按实际年度计算 _{_ybXG|  
actuals 实货 1(CpTaa  
actuarial investigation 精算调查 Jlj=FA`  
actuarial principle 精算原则 %oJ_,m_(  
actuarial report 精算师报告 CE=&ZHt9  
Actuarial Society of Hong Kong 香港精算学会 l&R~I6^E  
actuarial valuation 精算师估值 EC<g7_0F  
actuary 精算师 3P2H!r  
ad referendum agreement 暂定协议；有待覆核的协定 $Y5R^Y  
ad valorem duty 从价税；按值征税 Fo|6 PoSo  
ad valorem duty system 从价税制 qL/4mM0  
ad valorem fee 从价费 ^i&sQQ({  
ad valorem tariff 从价关税 u]lf~EE  
additional allowance 额外免税额 Ghs{B8  
additional amount for unexpired risk 未过期风险的额外款额 C!6?.\U/:c  
additional assessable profit 补加应评税利润 P:eY>~m<;  
additional assessment 补加评税 q"7rd?r52  
additional commitment 额外承担 D(yU:^L  
additional commitment vote 额外承担拨款 U p=J&^.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O8%+5l`T!  
additional dependent parent allowance 供养父母额外免税额 =;#+8w=^  
additional provision 额外拨款 3xj ?}o  
additional stamp duty 附加印花税 JL5 )  
additional tax 补加税罚款；补加税款 C_mPw  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 a/A$ MXZ_  
adjudged bankrupt 被裁定破产 TcPYDAa  
adjudicated bankrupt 裁定破产人 9+k7x,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Km7HB!=<  
adjudication of bankruptcy 裁定破产；宣告破产 !B5 }`*1D  
adjudication of insolvency 裁定无力偿还债务 kTZ`RW&0  
adjusted actual 经调整的实数；调整后的实数 ]a F,r"  
adjusted current assets 经调整的流动资产；调整后的流动资产 !C]0l  
adjusted figure 经调整的数字；调整后的数额 TPEg>[  
adjusted liabilities 经调整的负债；调整后的负债 }pxMO? h$  
adjusted loss 经调整的亏损；调整后的亏损 e<2?O  
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 `O4Ysk72x9  
adjusted profit 经调整的利润；调整后的利润 3WZdP[o!  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZV=O oLt,  
adjusted value 经调整的价值；调整后的价值 1$2'N~`#U  
adjustment 调整；修订；理算〔保险〕 dtD)VNkBZ  
adjustment centre 调剂中心 mxt fKPb  
adjustment lag 调整过程的时间差距；调整时差 Y3KKskhLx  
adjustment mechanism 调整机制 .
aTu]i3l_  
adjustment of loss 亏损调整 N/IDj2C4  
adjustment process 调整过程；调整程序 XUTI0  
adjustment range 调整幅度 CT(VV6I\  
administered exchange rate 受管制汇率 SEu1M}+E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 FRqJ#yd]  
administration expenses 行政费用 do@`(f3g  
administration fee 手续费；行政费 fG_.&!P  
administration in bankruptcy 破产管理 MHar9)$}  
administration order 遗产管理令 cBs:7Pnp%  
administrator 管理人；遗产管理人 I-<U u2  
administrator of the estate 遗产管理人 `/$yCXy  
admission of debt 债项承认书 VUAW/  
admission of proof 接纳债权证明 8@y@}  
advance 放贷款项；垫付款项；预支款项；预付款项 O75^(keW  
advance account 暂支帐目；预付款帐户 Z3X/SQ'0  
advance compensation 预付补偿金 y;aZMT.YI  
advance from shareholder 股东垫款 GG@GjP<_  
advance pending reimbursement 预支以待日后付还 sx7;G^93  
advanced economy 先进经济体系 B7HNNX  
advancement 预付；预付财产 W?is8r:  
advances warrant 垫款令 Hs,pY(l^  
advancing 贷出 6%?bl{pN
n  
adverse balance 逆差 6^_:N1@  
adverse exchange 逆汇 T:k-`t0":N  
advertisement addressed to shareholders 在报章刊登的致股东通告 n3Uw6gLD  
advice for collection 托收通知书 %zDh07VT\  
advice of drawing 提款通知书；汇票通知书 aly1=j  
advice of payment 付款通知 ^~\cx75D  
Advisory Committee [Securities and Futures Commission] ]
'+PJdA  
谘询委员会〔证券及期货事务监察委员会〕 c4H5[LPF  
Advisory Committee on Diversification 经济多元化谘询委员会 c%,@O&o  
affidavit 誓章；遗产申报誓章 'e @`HG  
affidavit of no receipt 述明无收款的誓章 kYMKVR  
affiliate 联号；联营公司；附属公司 H5wzzSV!:B  
affiliated company 附属公司；联号；联营公司 9HJrMX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?5@!r>i=<  
affordability 负担能力 euO!vLdX  
African Development Bank [AfDB] 非洲开发银行 B. '&[A  
after-acquired property 事后取得的财产 "*E06=fiG  
after-hours dealing 市后交易 mY!os91KoO  
after-tax profit 税后盈利；税后利润；税后溢利 =SMI,p&  
agency agreement 代理协议 XL SYE   
agency expenses 代理机构的开支 W:s`;8iM$  
agency fee 代理费 Fb8~2N"3  
Agency Law 《代理法》 wNQhz.>y  
agent 代理人；承销人 ,n)f=q*%  
agent of company 公司代理人 6jS:_[p  
agent's fee 代理人费；经纪费 "`WcE/(  
aggregate 总计；总数；总体数字 A6-K~z^  
aggregate amount 总款额；总额 N_<wiwI<  
aggregate assets and liabilities 总体资产与负债 bp"@vlv  
aggregate at constant price 按固定价格计算的总体数字 21k^MZ  
aggregate demand 总需求 m][i-|@M  
aggregate gross position 总持仓量 ,gYbi-E  
aggregate limit 总限额 NHI(}Ea|]  
aggregate of salaries tax 合计薪俸税 jNjm}8`t  
aggregate performance 总体表现；总体业绩 y$-;6zk\]  
aggregate supply 总体供应 fSR+~Vy  
aggregate surplus 总盈余 vSyR% j  
aggregate total 整体总额 YS$42J_T  
aggregate value 总值；合计价值 CG!7BP\  
aggregated basis 合计基准 '8RBR%)y  
aggregated net chargeable income 合计应课税入息实额 d#l z^Ls2  
aggregation 合并计算；合计；总和 Ky:y1\K1^K  
aggregation of incomes of husband and wife 夫妇入息合并计算 mQ~0cwo)  
aggregation of property 财产的总和 =]Gw9sge@  
agio 差价；贴水 *SP@`)\D  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 &:Mk^DH5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Eu;f~ V  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Tw`n3y?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment O4Z_v%2M  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 FR5P;Yz%H  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment acG4u+[ ]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 J*I G]2'H  
agreement for a settlement 授产协议 s1"dd7&g'  
agreement for assignment 转让协议 Z@i"/~B|4\  
agreement for sale 售卖协议；买卖协议 pGO=3=O  
agreement for sale and purchase 买卖协议 qukym3F  
agreement for the payment of interest 支付利息协议 yxz)32B?  
agreement for the repayment of money 还款协议 Wra$  
agreement of reinsurance 再保险协议 Xu[(hT6  
Agricultural Bank of China 中国农业银行 L_ &`  
air passenger departure tax 飞机乘客离境税 ^}VAH#c  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 jPum2U_  
airport tax 机场税 J]m[0g7O_  
alcohol duty 酒精税 ],.1=iY  
alienation 让与；让渡；转让 DAvF ND$=  
alimony 生活费；赡养费 +c&oF,=}!P  
All Ordinaries Index [AOI] 所有普通股指数 ?^f=7e8]  
all risks 全险；综合险 '=eG[#gy  
All Sales Record for Stock Market 《股票市场成交报告》 4 C7z6VWg  
Allied Capital Resources Limited 新联财务有限公司 LN!e_b  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 n\/ JNzd3  
allocation letter 拨款信件 o$4xi
nK  
allocation of fund 分配款项；预留款项 )P|&o%E  
allocation of profit 利润分配；溢利分配 P84uEDY  
allocation warrant 拨款令 *{K?JB#W  
allotment 分配；配股 z&R #j  
allotment notice 股份配售通知；配股通知 D=>[~u3H  
allotment of shares 股份分配 ZjB]pG+  
allowable 可获宽免；免税的 z+~klv3  
allowable business loss 可扣除的营业亏损 }4dbS ;C<  
allowable expenses 可扣税的支出 N?Nu'  
allowance 免税额；津贴；备抵；准备金 ;1gWz  
allowance for debts 债项的免税额 |O!G[|/3  
allowance for depreciation by wear and tear 耗损折旧免税额 kuX{2h*`  
allowance for funeral expenses 殡殓费的免税额 !Au@\/}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q)lN7oD  
allowance for repairs and outgoings 修葺及支出方面的免税额 mBtXa|PJ  
allowance to debtor 给债务人的津贴 |``rSEXYs  
alteration of capital 资本更改 L9"yQD^R7?  
alternate trustee 候补受托人 gS VWv9+  
amalgamation 合并 78u9>
H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *i`
t4N A  
ambit of charges 征税范围；收费范围 iCZuE:I1K,  
amended valuation 经修订的估值 PKxI09B  
American Commodities Exchange 美国商品交易所 O5v)}4  
American Express Bank Limited 美国运通银行 ' 5F3,/r  
American Stock Exchange 美国证券交易所 ,SZYZ 25  
amortization 摊销 O3*}L2j@  
amount due from banks 存放银行同业的款项
s+fjQo4  
amount due from banks abroad 存放海外银行同业的款项 Kn#CIFbBN  
amount due from holding companies 控股公司欠款 LA9'HC(5  
amount due from local banks 存放本港银行同业的款项 $eSSW+8q"  
amount due to banks 银行同业的存款 O_S%PX  
amount due to banks abroad 海外银行同业的存款 |qAU\m"Pc  
amount due to holding companies 控股公司存款 kWZ@v+Mk3  
amount due to local banks 本港银行同业的存款 ;Yr?"|  
amount due to outport banks 外埠银行同业的存款 #s}&  
amount for note issue 发行纸币的款额 :svKE.7{  
amount of bond 担保契据的款额 l.iT+T  
amount of consideration 代价款额 Md5|
j0#p  
amount of contribution 供款数额 Quts~Q  
amount of indebtedness 负债款额 pRez${f.(s  
amount of principal of the loan 贷款本金额 m|by^40A(  
amount of rates chargeable 应征差饷数额 pl4:>4l/  
amount of share capital 股本额 +9fQ YJBA  
amount of sums assured 承保款额 f_m~_`m  
amount of variation 变动幅度 eE0
'3?q(  
amount of vote 拨款数额 .Xm?tC<  
amount payable 应付款额 K'@lXA:  
amount receivable 应收款额
~c\iBk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3!*qB-d  
analysis 分析 +qiI;C_P\  
ancillary risk 附属风险 #-<n@qNg[  
annual account 周年帐目；周年帐目报表；年度决算；年结 FPC^-mD  
annual accounting date 年结日期 f [DZ  
annual allowance 每年免税额；年积金；年度津贴；年津 *u)#yEJ)  
annual balance 年度余额 {yCE>F\  
annual disposable income 每年可动用收入 Ij{ K\{y  
annual estimates 周年预算 cAQ_/>  
annual fee 年费 Vm8rQFCp74  
annual general meeting 周年大会 7W]0bJK+E  
annual growth rate 年增率；每年增长率 tZz *O%  
annual long-term supplement 长期个案每年补助金 %8hx3N8>  
annual pensionable emolument 可供计算退休金的年薪 e&\+o}S  
annual report 年报 `D,mZj/b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }Nc Ed;  
annual return 周年报表；周年申报表；每年报税表格 ?`+G0
VT  
Annual Return Rules 《周年报表规则》 9cJ1J7y  
annual review of consumer prices 每年消费物价回顾 twr-+rm2  
annual roll-forward basis 逐年延展方式 6$5?%ZLJ  
annual salary 年薪 0/4"Jh$t  
annual statement 年度报表；年度决算表 cGUsao  
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 }xb?C""q^q  
annuitant 年金受益人 zPyN2|iFah  
annuity 年金 jFH wu*  
annuity contract 年金合约 x T{s%wE  
annuity on human life 人寿年金 z0-[ RGg  
antecedent debt 先前的债项 k"pN  
ante-dated cheque 倒填日期支票 *a2-
Vte  
anticipated expenditure 预期开支 ClWxL#L6~  
anticipated net profit 预期纯利 gnWEsA\!  
anticipated revenue 预期收入 g><itA?  
anti-inflation measure 反通货膨胀措施 xhw0YDGzf  
anti-inflationary stance 反通货膨胀立场 dml,|k=  
apparent deficit 表面赤字 >ca w :  
apparent financial solvency 表面偿债能力 hx$bY  
apparent partner 表面合伙人
~RU-N%Kn  
application for personal assessment 个人入息课税申请书 /DGEI&}&:u  
application of fund 资金应用 DWXHx  
application to release as liquidator and to destruct the books of accounts and documents ^o-)y"GJ  
申请免除清盘人职务及毁灭帐簿与文件 ~LU$ no^  
appointed actuary 委任精算师 !S}d?8I6  
appointed auditor 委任核数师；委任审计师 M=t;t0  
appointed trustee 委任的受托人 :\cid]y3  
appointer 委任人 ,1e\}^  
apportioned pro rata 按比例分摊 -& T.rsp  
apportionment 分配；分摊 r=c
m(AHF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9?Q0O\&uP  
apportionment formula 分摊方程式 j|DjO?._'  
apportionment of estate duty 遗产税的分摊 ,(v=ZeI  
appraisal 估价；评估 E/{v6S{)Y  
appreciable growth 可观增长 4OTrMT$y  
appreciable impact 显着影响 <6STw  
appreciable increase 可观增长 4sM9~zC5  
appreciation 增值；升值 pdq5EUdS  
appreciation against other currencies 相对其他货币升值 Sp
A-E/el  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |rL#HG  
appreciation tax 增值税 O3En+m~3n)  
appropriation 拨款；拨用；拨付 xDO1gnH%  
appropriation account 拨款帐目 w%uM=YmuT  
Appropriation Bill 拨款法案 & oj$h  
appropriation-in-aid system 补助拨款办法 kj]m@mS[  
approved assets 核准资产 T;1aL4w"  
approved basket stock 认可一篮子证券 f|NWn`#bY  
approved budget 核准预算
mXJ`t5v^l  
approved charitable donation 认可慈善捐款 $l/w.z  
approved charitable institution 认可慈善机构 %Y-KjSs+l  
approved currency 核准货币；认可货币 )=Ens=>Z  
approved estimates 核准预算 C)(/NGf  
approved estimates of expenditure 核准开支预算
#p7_\+&5s  
approved overseas insurer 核准海外保险人 c-`izn]  
approved overseas trust company 核准海外信托公司 9}<iS w[  
approved pooled investment fund 核准汇集投资基金 l % 0c{E~  
approved provident fund scheme 认可公积金计划 eQ80Kf~  
approved provision 核准拨款 !vGJ7  
approved redeemable share 核准可赎回股份 _M)J{ {?:  
approved regional stock 认可地区性证券
/=gU  
approved retirement scheme 认可退休金计划 xv9G%  
approved subordinated loan 核准附属贷款 w1:%P36H  
arbitrage 套戥；套汇；套利 #m6W7_  
arbitrageur 套戥者；套汇者 :)j& t>aP  
arbitrary amount 临时款项 +BgUnu26  
arrangement 措施；安排；协定 5{\;7(  
arrears 欠款 xW+XN`77  
arrears of pay 欠付薪酬 }S=m: VKH  
arrears of revenue 逾期未收税款；逾期未收的帐项 @ev8"JZ1  
articles of association 组织章程；组织细则；组织章程细则 aFd87'^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Zd~Q@+sH  
ascertainment of profit 确定利润 E, ;'n  
"Asia Clear" “亚洲结算系统” 5.U4P<qS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Mp_SL^g|  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^wW{7Uq>  
Asian Development Fund [ADF] 亚洲发展基金 kPezR: 31  
Asian dollar bond 亚洲美元债券 fK;I0J  
Asian dollar market 亚洲美元市场 4)].{Z4q  
Asian dollar rate 亚洲美元利率 Y=(%t:#_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (5efNugc  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #|^yWw^  
asked price 沽盘；喊价；索价；卖方报价 ZeE(gtM  
assessable income 应评税入息 b.mWB`59  
assessable loss 应评税亏损 dhmrh5Uf  
assessable profit 应评税利润 \(`,z}Ht _  
assessable value 应评税值 t6! B  
assessed profit 估定利润 qLk7C0  
assessed value 经评估价值 F,h}HlU  
assessment 评税；评定；估价；评税单 2UrE>_  
assessment number 评税编号；估价编号 ROj9#:  
assessment of additional tax 补加税评税 r`A|2(h5B  
assessment of performance 业绩评估；实绩评价 l;vA"b=]  
Assessor 评税主任 GEZ!z5";BQ  
asset price bubbles 资产价格泡沫 n{E9p3
i  
asset-backed securities 具资产保证的证券 =0_((eXwf  
assets accretion 资产增值 aB)G!Rm&  
assets and liabilities 资产与负债 z18<rj  
assets betterment statement 资产递增表；资产改进表 sV-UY!   
assets lending 实物放款；有抵押贷款 !WNO!S0/j  
assets of the company passing on the death 死者去世时转移的公司资产 |6T"T P  
assets pledged as security for liabilities 用作负债抵押的资产 oG' 'my#3  
assets portfolio 资产投资组合 =0mXTY1  
assets price 资产价格 A"Sp7M[J  
assets quality 资产质素 R~N'5#.*M  
assets realization 资产变现 UmOK7SPi  
assets refinancing arrangement 资产再集资安排 pL`)^BJ  
assets securitization 资产证券化 z2god 1"  
assets situated outside Hong Kong 在香港以外地方的资产 91:TE8?Z  
assets stripping 削减资产；拆卖资产 )g[7XB/w  
assets value 资产值 yPT\9"/  
assignee 承让人 mJa8;X!r6  
assignment 转让；转让书；转让契 *ez7Q  
assignment of interest 权益转让 M(#]NTr ~4  
assignment of letters patent and trade mark 专利证书及商标转让 YnW,6U['{g  
assignment of property 物业转让；物业转让书 eDL0V
w  
assignment right 转让权 g#r,u5<*?  
assignor 转让人 ~vstuRRST  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 4
1^ $  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 VCc57Bo  
associate member 附属会员 MURHv3  
associated body corporate 相联法人团体 Z.3*sp0 yv  
associated company 相联公司；联属公司 $##
LSTA  
associated corporation 相联法团 X,ok3c4X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "xp>Vj  
公认会计师公会〔英国〕 *%jd>e7d  
Association of Futures Exchange Brokers 香港期货经纪协会 AN4(]_]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 LT6VZ,S  
association of underwriters 承保人组织 %)PQomn?  
assumption of control 接管 O^<\]_l  
assurance 担保；保险；转易；转易书 3y]rhB  
assurance of interest 权益的转易 +Q&CIo  
at 19XX price 按一九ＸＸ年价格计算 }`D-]/T8.  
at a discount 按赔价计算；按贴水价格计算；打折扣 gtJCvVj>g  
at a premium 按溢价计算；按升水价格计算 Ahrtl6@AS  
at call 通知付款；按通知 rj-Q+rgup  
at constant market price 按固定市价计算 lCK|PY*  
at constant price 按固定价格计算 4<y|SI!  
at cost 按成本计算 Vo(V<2lw}  
at current market price 按当时市价计算；按现时市价计算 YA*E93J0  
at current price 按当时价格计算；按现时价格计算 G:Cgq\+R  
at factor cost 按要素成本计算；按生产要素成本计算 >|_B=<!99W  
at money-of-the-day price 按付款当日价格计算 EV|L~^Q  
at or better 按指定或较佳价位〔买卖指令〕 kd+tD!:F(  
at par 按面值计算；平价 *}Nh7>d(  
at sight 见票即付 !?J?R-C  
at the close 按收市盘 5gbD|^ij  
at the opening 按开市盘 0=c:O  
attestation 见证；见证条款 pb}4{]sI  
at-the-money option 平价期权 ;BjJ<?^{  
attorney 受权人；受托代表人 [eZ'h8  
attornment 新拥有人承认书 q\T}jF\t  
attributable profit 可归属利润 &T[BS;  
attributable share value 可归属股份价值 $Y<(~E
$FX  
Auckland Stock Exchange 奥克兰证券交易所 T(iL#2^  
auction 拍卖 axL
O: Q,  
auctioneer 拍卖商 avEsX
_.
 
audit 审计；核数 !)h?2#V8;  
Audit Commission 审计署 =qFDrDt  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Wm>AR? b  
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〕 /<it2=  
audit review 帐目审查 Zm#qW2a]P  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Y"'k $jS-  
audited account 审计帐目；经审计的帐目 VDC"tSQ  
audited annual account 经审计的周年帐目 {6brVN.V  
audited balance sheet 经审计的资产负债表 5HMDu
g;   
auditor 核数师；核数主任；审计师 jW0aIS2O  
auditor's certificate 核数师证明书；审计师证明书 YV"LM6`  
auditor's report 核数师报告；审计师报告 ">r
t *?^  
Aussie bond 澳元债券 O:Ob{k  
austerity budget 紧缩预算 8,YxCm ie  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0/0rWqg /  
Australia All Ordinaries Index 澳洲所有普通股票指数 4Vrx9 sA1  
Australian Dollar [AUD] 澳元 {uji7
TB  
Australian Options Market 澳大利亚期权市场 MD=VR(P?eq  
Australian Securities Commission 澳洲证券事务监察委员会 v m)
'CC  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 HK!Vd_&9,  
Australian Stock Exchange 澳大利亚证券交易所 Y~uqKb;A  
Austrian Schilling [ATS] 奥地利先令 &{(8EvuDd  
authentication 认证；鉴证 ~7"6Y]  
authority to purchase 委托购买证；委购书
~#V1Gunq  
authorization 认可；核准；授权；授权书 BRGTCR  
authorization by direction 指示授权 iMXK_O%  
authorization by instruction 指令授权 SM
8m\c  
authorization by warrant 令状授权 TCS^nBEE  
authorization of unit trust 单位信托的认可 qD/FxR-!  
authorized agent 指定代理人 a@U0s+V&a0  
authorized capital 法定资本 v}-jls  
authorized clerk 出市员 R22P ol
 
authorized dealer 认可交易商 +Y|HO[  
authorized financial institution 认可财务机构 *r]Mn~3  
authorized fund 认可基金 Ax"I$6n>  
authorized fund house 获授权的基金公司；认可基金公司 XqK\'8]\Mw  
authorized institution 认可机构 t4CI+fqy  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 PbN"+qM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3+| {O  
authorized insurer 获授权保险人；获认可承保人 6N]V.;0_5  
authorized investment 特准投资项目 1[r;  
authorized person 获授权人 {qkd63X  
authorized representative 获授权代表 +jpC%o}C  
authorized share capital 法定股本 QW1d&Gb.(  
automated quotation system 自动报价系统 b=j]tb,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] tx
W<r8  
自动交易系统〔香港期货交易所有限公司〕 .3*VkAs  
automatic adjustment mechanism 自动调整机制 m1(cN%DBd  
automatic adjustment system 自动调整系统 ?5#=Mh#  
Automatic Clearing House 自动票据交换所 8/* 6&#-  
automatic exchange rates accumulation system 自动化汇率累集系统 [Q*aJLG  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 HOY9{>E}z  
automatic teller machine [ATM] 自动柜员机 /"%QIy'{  
autopay 自动转帐 uSi/|  
available assets 可用资产 Je~d/,^WU  
available fiscal reserve 现存财政储备 *,=WaODO%  
available profit 可用利润 MX#MDA-4  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Z`lCS o;  
average 平均；平均数；海损 *^
5..0du  
average basic salary 平均基本薪金 s(
Tgv  
average consumer expenditure 平均消费开支；一般消费开支 4yu ^cix(  
average cost 平均成本 Q8
r
7  
average cost of land production 增辟土地平均成本 |xQq+e}l<  
average daily turnover 平均每日成交额 M`kR2NCi  
average daily wage rate 平均每日工资率 "3Z<V8xB  
average expenditure pattern 平均开支模式 Q&Ox\*sMK  
average growth rate 平均增长率 *|DIG{  
average net fixed assets 固定资产平均净值 `nDgwp:b"  
average of relatives 相对价格平均数 1*Ui=M4  
average price 平均价格 >{]mN5  
average propensity to consume 平均消费倾向；一般消费倾向 qg;fh]j%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %<Q?|}  
average rate 平均率 Bz#K_S  
average revenue 平均收入；平均收益 63?fn~0\  
average stock 平均库存；平均存货 MJ:>ZRXCE  
average yearly rent 平均年租 $@blP<I  
avoidance of double taxation 避免双重课税 2o5v{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 JyX7I,0  
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