一些有用的会计术语(也不知道发的地方对不对)A

A: VnU/_#n  
A share Ａ股；甲类股份 cOa){&u  
abatement of tax 减税；减扣免税额 (p?7-~6|:  
ABN AMRO Bank N.V. 荷兰银行 q4xP<b^  
above-the-line expenditure 线上项目支出；经常预算支出 B3';Tcs  
above-the-line receipt 线上项目收入；经常预算收入 zKllwIfi  
ABSA Asia Limited 南非联合亚洲有限公司 xj#anr  
absolute change 绝对数值变更 C" 2K U*  
absolute expenditure 实际开支 .Xm?tC<  
absolute guideline figure 绝对准则数字 <_8p6{=  
absolute interest 绝对权益 x)0''}E~  
absolute order of discharge 绝对破产解除令 Rk$  
absolute profit margin 绝对利润幅度 f [DZ  
absolute value 实值；绝对值 t`!@E#VK  
absolutely vested interest 绝对既得权益 :|z.F+-/
 
absorbed cost 已吸收成本；已分摊成本 t3VZ
jO  
absorption 吸收；分摊；合并 h(4&!x  
absorption rate 吸收率；摊配率；分摊率 86f8b{_e"  
ACB Finance Limited 亚洲商业财务有限公司 .`TDpi9OB  
acceptable form of reciprocity 合理的互惠条件 }
b/Xui9Q  
acceptable rate 适当利率；适当汇率 b+tm[@|,v  
acceptance agreement 承兑协议 :< *xG&  
acceptance for honour 参加承兑 $*S&i(z  
acceptor 承兑人；接受人；受票人 p\G1O*Z  
acceptor for honour 参加承兑人 >V$ S\"  
accident insurance 意外保险 "IA:,j.#g  
Accident Insurance Association of Hong Kong 香港意外保险公会 Wi"3kps q  
accident insurance scheme 意外保险计划 k"pN  
accident year basis 意外年度基准 O
BEHUJ5  
accommodation 通融；贷款 T$&vk#qr  
accommodation bill 通融票据；空头票据 ? \p,s-CR:  
accommodation party 汇票代发人 u+Sj#iZ  
account balance 帐户余额；帐户结余 -E+LA  
account book 帐簿 Dwa.ZY}-  
account collected in advance 预收款项 Uip-qWI  
account current book 往来帐簿 ["~T)d'  
account of after-acquired property 事后取得的财产报告 CYn56eRK  
account of defaulter 拖欠帐目 /1z3Q_M  
account payable 应付帐款 N${Wh|__^l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,\'E<O2T  
account receivable 应收帐款 r=Od%  
account receivable report 应收帐款报表 WCL#3uYk"  
account statement 结单；帐单；会计财务报表 \}EJtux q  
account title 帐户名称；会计科目 Gg# 1k TK  
accountant's report 会计师报告 O3En+m~3n)  
Accountant's Report Rules 会计师报告规则 xO 6$:o-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Sh;Z\nj  
Accounting Arrangements 《会计安排》 |
h%0)_  
accounting basis 会计基础
mXJ`t5v^l  
accounting by Official Receiver 破产管理署署长呈交的帐目 E! mxa  
Accounting Circular 《会计通告》 Rxl/)H[Lc"  
accounting class 会计类别 !9]q+XefJ  
accounting date 记帐日期；会计结算日期 9}<iS w[  
accounting for money 款项核算 X(qs]
:  
Accounting Officer 会计主任 +T8]R7b9  
accounting period 会计报告期；会计期 (3 ]!ZV  
accounting policy 会计政策；会计方针 4Pkl()\c  
accounting practice 会计惯例 byN4?3F  
accounting principle 会计准则 +OeoA{-W  
accounting record 会计记录 xW+XN`77  
accounting report 会计报告 9ohO-t$XkY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (P|k$S?m  
Accounting Society of China 中国会计学会 E, ;'n  
accounting statement 会计报表 VmP5`):?b  
accounting system 会计制度；会计系统 / 0y5/  
accounting transaction 会计事项；帐务交易 KF}_|~~T  
accounting treatment 会计处理 ~M9&SDT/lB  
accounting year 会计年度 .,
&6 x.  
accretion 增值；添加 M|IgG:a;T  
accrual 应计项目；应累算数目 TLT6z[  
accrual basis 应计制；权责发生制 l
*]nvd_  
accrual basis accounting 应计制会计；权责发生制会计 ?(E?oJ)(  
accrue 应累算；应计 T&u25"QOf  
accrued benefit 应累算利益 P
o7oo9d  
accrued charges 应计费用 ^.u J]k0  
accrued cumulative preference share dividend 应累算的累积优先股股息 6'\VPjt  
accrued expenses 应累算费用 sZ%wQqy~k  
accrued interest payable 应付利息；应计未付利息 #/o1D^  
accrued interest receivable 应收利息；应计未收利息 |v@ zyOq&b  
accrued right 累算权益 CooOBk  
accruing profit 应累算的利润 z18<rj  
accumulated fiscal reserve 累积财政储备 '$y.`/$  
accumulated profit 累积利润；滚存溢利  Dac ,yW  
accumulated reserve 累积储备 =0mXTY1  
accumulation of surplus income 累积收益盈余 TF-a1z  
acquired assets 既得资产 ^#&PTq>  
acquisition 收购；购置；取得 Bt(U,nFB  
acquisition cost 购置成本 =:(<lKf,<F  
acquisition expenses 购置费用 q|S,^0cU  
acquisition of 100% interest 收购全部股权 Py~N.@(:1u  
acquisition of control 取得控制权 Qo])A6$IU  
acquisition of fixed assets 购置固定资产 (tzfyZ M  
acquisition of shell “买壳” {IT;g9x  
acquisition price 收购价 /A>1TPb09"  
act of God 天灾 yYPFk  
acting partner 执事合伙人 FcmL4^s.`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;;<[_gp,E  
active partner 积极参与的合伙人 Dt Ry%fA_  
active trading 交投活跃 &OP =O*B  
actual circulation 实际流通 E9#.!re|^  
actual cost 实际成本 oPC qv  
actual expenditure 实际开支；实际支出 @2R+?2 j  
actual income 实际入息；实际收入；实际收益 apd"p{  
actual market 现货市场 `fUPq ;  
actual price 现货价；实际价格 !?J?R-C  
actual profit 实际利润 f<l.%B  
actual quotation 实盘；实际价位；实际报价 u\P)x~-TM  
actual year basis 按实际年度计算 ;BjJ<?^{  
actuals 实货 0]MI*s>&  
actuarial investigation 精算调查 ~=9]M.$  
actuarial principle 精算原则 HFTDea+#  
actuarial report 精算师报告 K])| V  
Actuarial Society of Hong Kong 香港精算学会 Xr$hQbl5D  
actuarial valuation 精算师估值 I oFtfb[  
actuary 精算师 AW
/)R"+  
ad referendum agreement 暂定协议；有待覆核的协定 *&vi3#ur  
ad valorem duty 从价税；按值征税 } f+hB  
ad valorem duty system 从价税制 .9KW|(uW  
ad valorem fee 从价费 r!HB""w  
ad valorem tariff 从价关税 n^$HC=}S  
additional allowance 额外免税额 l527>7 eT  
additional amount for unexpired risk 未过期风险的额外款额 O>sE~~g]?  
additional assessable profit 补加应评税利润 kH>^3(Q\  
additional assessment 补加评税 &$hT27A>k  
additional commitment 额外承担 Jej-b<HmQ  
additional commitment vote 额外承担拨款 ?8aPd"x  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~7"6Y]  
additional dependent parent allowance 供养父母额外免税额 ?*A"#0  
additional provision 额外拨款 9S$?2z".2  
additional stamp duty 附加印花税 9Qhk~^ngg  
additional tax 补加税罚款；补加税款 ljRR{HOl  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 uq_h8JH$  
adjudged bankrupt 被裁定破产 E!v^j=h$u  
adjudicated bankrupt 裁定破产人 }doJ=lc  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 G?QU|<mj<  
adjudication of bankruptcy 裁定破产；宣告破产 }t9A#GOz  
adjudication of insolvency 裁定无力偿还债务 7z4u?>pne*  
adjusted actual 经调整的实数；调整后的实数 ZeYkZzN  
adjusted current assets 经调整的流动资产；调整后的流动资产 L}5IX)#gH
 
adjusted figure 经调整的数字；调整后的数额 w-(^w9_e  
adjusted liabilities 经调整的负债；调整后的负债 d( +E0  
adjusted loss 经调整的亏损；调整后的亏损 m1(cN%DBd  
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 20p/p~<  
adjusted profit 经调整的利润；调整后的利润 PM!7ci  
adjusted surplus 经调整的盈余额；调整后的盈余额 a?QDf5Cq  
adjusted value 经调整的价值；调整后的价值 60St99@O  
adjustment 调整；修订；理算〔保险〕 8ncgTCH:  
adjustment centre 调剂中心 Nd.Tda!Kg  
adjustment lag 调整过程的时间差距；调整时差 /o=,\kM  
adjustment mechanism 调整机制 fG\]&LFBU  
adjustment of loss 亏损调整 0kB!EJ<OdG  
adjustment process 调整过程；调整程序 K;_.WzWD=  
adjustment range 调整幅度 1GL@t?S  
administered exchange rate 受管制汇率 4$<-3IP,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]kd )j  
administration expenses 行政费用 Fl^}tC  
administration fee 手续费；行政费 T c{]w?V  
administration in bankruptcy 破产管理 |.zotEh  
administration order 遗产管理令 `X7ns?  
administrator 管理人；遗产管理人 >@o}l:*  
administrator of the estate 遗产管理人 C^x+'. ^N  
admission of debt 债项承认书 [ZP8l'?  
admission of proof 接纳债权证明 n/3gx4.g  
advance 放贷款项；垫付款项；预支款项；预付款项 ceu}Lp^%/  
advance account 暂支帐目；预付款帐户 iEf6oM  
advance compensation 预付补偿金 6:Nz=sw8  
advance from shareholder 股东垫款 kFG>Km(y}  
advance pending reimbursement 预支以待日后付还 Ur]~>-Z  
advanced economy 先进经济体系 F"-w  
advancement 预付；预付财产 )A4WK+yD$z  
advances warrant 垫款令 =e)[?{H  
advancing 贷出 ]<;m;
/H  
adverse balance 逆差 @lP<Mq~]  
adverse exchange 逆汇 C||A[JOS  
advertisement addressed to shareholders 在报章刊登的致股东通告 /WVnyz0  
advice for collection 托收通知书 t?0D*!D  
advice of drawing 提款通知书；汇票通知书 .FnO  
advice of payment 付款通知 3?vasL  
Advisory Committee [Securities and Futures Commission] `1NxS35u  
谘询委员会〔证券及期货事务监察委员会〕 I,r 3.2u  
Advisory Committee on Diversification 经济多元化谘询委员会 J(\"\
Z  
affidavit 誓章；遗产申报誓章 u|=G#y;3  
affidavit of no receipt 述明无收款的誓章 b-
{\manH  
affiliate 联号；联营公司；附属公司 {37DrSOa  
affiliated company 附属公司；联号；联营公司 Xz=MM0o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 gkuI!=  
affordability 负担能力 =De%]]>   
African Development Bank [AfDB] 非洲开发银行 KZL5>
E  
after-acquired property 事后取得的财产 j}chU'if  
after-hours dealing 市后交易 'r%`(Z{~  
after-tax profit 税后盈利；税后利润；税后溢利 9BGPq)#  
agency agreement 代理协议 NBR6$n  
agency expenses 代理机构的开支 '!!w|kd  
agency fee 代理费 C9
/?B:  
Agency Law 《代理法》 ?kew[oZ  
agent 代理人；承销人 ` BH8v  
agent of company 公司代理人 i_4FxC4  
agent's fee 代理人费；经纪费 J! >HT'M  
aggregate 总计；总数；总体数字 xyx.1o e!  
aggregate amount 总款额；总额 M%:ACLYP  
aggregate assets and liabilities 总体资产与负债 :eI.E:/'  
aggregate at constant price 按固定价格计算的总体数字 %#NaM\=8v  
aggregate demand 总需求 GljxYH"]#  
aggregate gross position 总持仓量 v'.?:S&m  
aggregate limit 总限额 W;,.OoDc>  
aggregate of salaries tax 合计薪俸税 K,' ]G&K  
aggregate performance 总体表现；总体业绩 vI]| W  
aggregate supply 总体供应 {t[j>_MYw  
aggregate surplus 总盈余 I?"cEp   
aggregate total 整体总额 (]>c8;o#b  
aggregate value 总值；合计价值 `6!l!8 v  
aggregated basis 合计基准 +J$[RxQ#  
aggregated net chargeable income 合计应课税入息实额 _U$d.B'*)z  
aggregation 合并计算；合计；总和 pr/yDGia  
aggregation of incomes of husband and wife 夫妇入息合并计算 gyieSXz[  
aggregation of property 财产的总和 4NwGP^n  
agio 差价；贴水 L1.<LB^4'  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ~LHG  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @g""*T1:$  
《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》 j0o_``  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment aD3'gc,l  
《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》 G F,/<R#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kwK<?\D  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
I2%{6g@  
agreement for a settlement 授产协议 >t?;*K\x"  
agreement for assignment 转让协议 +|Xx=1_?BK  
agreement for sale 售卖协议；买卖协议 hp,bfcM  
agreement for sale and purchase 买卖协议 +=Crfvt  
agreement for the payment of interest 支付利息协议 >mT2g  
agreement for the repayment of money 还款协议 SwG:?T!"}  
agreement of reinsurance 再保险协议 -GCGxC2u  
Agricultural Bank of China 中国农业银行 xc8MOm  
air passenger departure tax 飞机乘客离境税 "m
_wYX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [Pby d  
airport tax 机场税 (<(8(}x  
alcohol duty 酒精税 !u~( \Rb;  
alienation 让与；让渡；转让 Tw`^  
alimony 生活费；赡养费 DK&J"0jz,  
All Ordinaries Index [AOI] 所有普通股指数 Cz Jze  
all risks 全险；综合险 =cM\o{ q  
All Sales Record for Stock Market 《股票市场成交报告》 QOEcp% 6I}  
Allied Capital Resources Limited 新联财务有限公司 e[yk
'E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -JaC~v(0  
allocation letter 拨款信件 U8?QyG 2A  
allocation of fund 分配款项；预留款项 B:a&)Lwp0  
allocation of profit 利润分配；溢利分配 |9jeOV}/  
allocation warrant 拨款令 4rc4}Yu,JI  
allotment 分配；配股 -j`tBv)  
allotment notice 股份配售通知；配股通知 Qy*`s  
allotment of shares 股份分配 65\'(99yU  
allowable 可获宽免；免税的 pqBd#  
allowable business loss 可扣除的营业亏损 7*M+bZ`x  
allowable expenses 可扣税的支出 "D2`=D!+  
allowance 免税额；津贴；备抵；准备金 votv rZ=  
allowance for debts 债项的免税额 +S5"4<  
allowance for depreciation by wear and tear 耗损折旧免税额 ZTVX5"#Q  
allowance for funeral expenses 殡殓费的免税额 g599Lc&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fl!8\4  
allowance for repairs and outgoings 修葺及支出方面的免税额 vp1IYW  
allowance to debtor 给债务人的津贴 0[7\p\Q  
alteration of capital 资本更改 LS+ _y<v=  
alternate trustee 候补受托人 B4r4PSB>!  
amalgamation 合并 /G9wW+1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MVs@~=  
ambit of charges 征税范围；收费范围 6x^#|;e>lI  
amended valuation 经修订的估值 Nj5Mc>_   
American Commodities Exchange 美国商品交易所 r;g[<6`!S  
American Express Bank Limited 美国运通银行 c]v$C&FX  
American Stock Exchange 美国证券交易所 )AEJ`xC  
amortization 摊销 btJ:Wt}  
amount due from banks 存放银行同业的款项 #;)Oi9{9;  
amount due from banks abroad 存放海外银行同业的款项 ?]]>WP  
amount due from holding companies 控股公司欠款 }Ry:})  
amount due from local banks 存放本港银行同业的款项 |77.Lqqy,  
amount due to banks 银行同业的存款 "9jt2@<  
amount due to banks abroad 海外银行同业的存款 <La$'lG4J  
amount due to holding companies 控股公司存款 [`BMi-WQ  
amount due to local banks 本港银行同业的存款 {~_X-g5|]  
amount due to outport banks 外埠银行同业的存款 zt/b S/  
amount for note issue 发行纸币的款额 WUm83"  
amount of bond 担保契据的款额 ~,WG284  
amount of consideration 代价款额 xeF0^p7Z  
amount of contribution 供款数额 \  $;E,  
amount of indebtedness 负债款额 {?!=~vp  
amount of principal of the loan 贷款本金额 :hr% 6K7  
amount of rates chargeable 应征差饷数额 9fj3q>Un,  
amount of share capital 股本额 zePVB-@u  
amount of sums assured 承保款额 [nZf4KN  
amount of variation 变动幅度 *pK bMG#  
amount of vote 拨款数额 Q1yMI8  
amount payable 应付款额 SR)G!9z_/  
amount receivable 应收款额 dmI~$*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gBp,p\ Xc  
analysis 分析 s!(O7Ub  
ancillary risk 附属风险 F7P?*!dx  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?~X*\  
annual accounting date 年结日期 r6S-G{o  
annual allowance 每年免税额；年积金；年度津贴；年津 :>4pH  
annual balance 年度余额 h\| ~Q.kG  
annual disposable income 每年可动用收入 h+=xG|1R[5  
annual estimates 周年预算 U l8G R  
annual fee 年费 yw2Mr+9I  
annual general meeting 周年大会 m}ZkNWH  
annual growth rate 年增率；每年增长率 _/(DEF+G  
annual long-term supplement 长期个案每年补助金 1W3+ng  
annual pensionable emolument 可供计算退休金的年薪 )r2$!(NQ  
annual report 年报 [d 30mVM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zG-pqE6  
annual return 周年报表；周年申报表；每年报税表格 5:y\ejU  
Annual Return Rules 《周年报表规则》 `W>cA64 o  
annual review of consumer prices 每年消费物价回顾 7q\&  
annual roll-forward basis 逐年延展方式 @uA=v/>+  
annual salary 年薪 a7$-gW"Z(,  
annual statement 年度报表；年度决算表 ASGV3r(  
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 ?.Iau/  
annuitant 年金受益人 UU\wP(f  
annuity 年金 Ao?y2 [sE  
annuity contract 年金合约 QguRU|y  
annuity on human life 人寿年金 (h{"/sR  
antecedent debt 先前的债项 6sceymq  
ante-dated cheque 倒填日期支票 , e^&,5b  
anticipated expenditure 预期开支 m\*;Fx  
anticipated net profit 预期纯利 E>LZw>^YJ  
anticipated revenue 预期收入 7x>\/l(  
anti-inflation measure 反通货膨胀措施 Z4ekBdmCL  
anti-inflationary stance 反通货膨胀立场 Nm{|  
apparent deficit 表面赤字 PFR64HK2  
apparent financial solvency 表面偿债能力 h]
6m+oPW  
apparent partner 表面合伙人 r?9D/|`  
application for personal assessment 个人入息课税申请书 d23;c )'  
application of fund 资金应用 % 9Jx|  
application to release as liquidator and to destruct the books of accounts and documents IKo,P$ PE  
申请免除清盘人职务及毁灭帐簿与文件 Sb QM!Q  
appointed actuary 委任精算师 >o/+z18x
 
appointed auditor 委任核数师；委任审计师 ZNfQM&<d  
appointed trustee 委任的受托人 K&"ZZFd_  
appointer 委任人 ]g] ]\hS  
apportioned pro rata 按比例分摊 P~}Yj@2  
apportionment 分配；分摊 fEJF3<UF&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E;1QD/E$  
apportionment formula 分摊方程式 pNFVa<D  
apportionment of estate duty 遗产税的分摊 ^7Z#g0{^w  
appraisal 估价；评估 e^=b#!}-5:  
appreciable growth 可观增长 1S{AGgls5  
appreciable impact 显着影响 z(!K8 T  
appreciable increase 可观增长 bVxbQ$  
appreciation 增值；升值 t~v_k\`{  
appreciation against other currencies 相对其他货币升值 <nvzNXql  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0{^ 0>H0  
appreciation tax 增值税 'Lu d=u{  
appropriation 拨款；拨用；拨付 U{,:-R  
appropriation account 拨款帐目 dDrzO*a\  
Appropriation Bill 拨款法案 #fVk;]u`[3  
appropriation-in-aid system 补助拨款办法 o? LJ,Z  
approved assets 核准资产 T)#e=WcP]  
approved basket stock 认可一篮子证券 T`$!/BlZ  
approved budget 核准预算 B;64(Vsa8  
approved charitable donation 认可慈善捐款 <dWms`QcO  
approved charitable institution 认可慈善机构 \x=j  
approved currency 核准货币；认可货币 pqF!1  
approved estimates 核准预算 MA,7|s  
approved estimates of expenditure 核准开支预算 a7
U`/*  
approved overseas insurer 核准海外保险人 'z9}I #  
approved overseas trust company 核准海外信托公司 %#7 ]  
approved pooled investment fund 核准汇集投资基金 X..<U}e
 
approved provident fund scheme 认可公积金计划 ^aI$97Li  
approved provision 核准拨款 Y3.^a5o  
approved redeemable share 核准可赎回股份 _{2/QP}  
approved regional stock 认可地区性证券 ^Lc
, w  
approved retirement scheme 认可退休金计划 _T.T[%-&=  
approved subordinated loan 核准附属贷款 /B!Ik:c}  
arbitrage 套戥；套汇；套利 O77^.B  
arbitrageur 套戥者；套汇者 YH,u*.I^/  
arbitrary amount 临时款项 qFE(H1hy  
arrangement 措施；安排；协定 FY9nVnIoI  
arrears 欠款 v*JXrB&x  
arrears of pay 欠付薪酬 %CV.xDE8  
arrears of revenue 逾期未收税款；逾期未收的帐项 h$
)4%Fy  
articles of association 组织章程；组织细则；组织章程细则 jaL#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 LEd@""h  
ascertainment of profit 确定利润 3~EPX`#[W  
"Asia Clear" “亚洲结算系统” quL+UFuM  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }B
`T%(11=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ms6dl-_t  
Asian Development Fund [ADF] 亚洲发展基金 _/z3QG{Ea^  
Asian dollar bond 亚洲美元债券 O`f[9^fN  
Asian dollar market 亚洲美元市场 3H`r|R  
Asian dollar rate 亚洲美元利率 +W+o~BE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )v+\1  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4Z0Y8y8)  
asked price 沽盘；喊价；索价；卖方报价 @MxB d,P  
assessable income 应评税入息 7v V~O@JP  
assessable loss 应评税亏损 wBz5_ OFVw  
assessable profit 应评税利润 JN-W`2  
assessable value 应评税值 Y'O3RA5E  
assessed profit 估定利润 7|DPevrk  
assessed value 经评估价值 v[]&yD  
assessment 评税；评定；估价；评税单 !i8'gq'q  
assessment number 评税编号；估价编号 TJ>$ ~9&Sy  
assessment of additional tax 补加税评税 3vj1FbY  
assessment of performance 业绩评估；实绩评价 LAH.PcjPa  
Assessor 评税主任 Yan,Bt{YJ  
asset price bubbles 资产价格泡沫 AvcN,  
asset-backed securities 具资产保证的证券 a{\<L/\  
assets accretion 资产增值 O4oI&i 7  
assets and liabilities 资产与负债 ei!Yxw8d  
assets betterment statement 资产递增表；资产改进表 
$ S]l%  
assets lending 实物放款；有抵押贷款 +
:&|]$8<  
assets of the company passing on the death 死者去世时转移的公司资产 h|N!U/(U  
assets pledged as security for liabilities 用作负债抵押的资产 Yu:!l>  
assets portfolio 资产投资组合 +jyWqld.K1  
assets price 资产价格 5GwzG<.\^_  
assets quality 资产质素 xeW}`i5_w  
assets realization 资产变现 <xh";seL  
assets refinancing arrangement 资产再集资安排 1q/Q@O  
assets securitization 资产证券化 2`pg0ciX (  
assets situated outside Hong Kong 在香港以外地方的资产 [&+5E1%L  
assets stripping 削减资产；拆卖资产 K?6#jT6#  
assets value 资产值 g_e_L39  
assignee 承让人 "]hQ\b\O  
assignment 转让；转让书；转让契 /{!?e<N>  
assignment of interest 权益转让 z K6'wL!!I  
assignment of letters patent and trade mark 专利证书及商标转让 "f4atuuXa  
assignment of property 物业转让；物业转让书 C%Fc%}[  
assignment right 转让权 ]]50c  
assignor 转让人 <CN+VXF  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 B8NMo5a  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 G$E+qk nJL  
associate member 附属会员 :ywm4)  
associated body corporate 相联法人团体 )BmO[
AiOM  
associated company 相联公司；联属公司 L)3JTNiB  
associated corporation 相联法团 5^Ps(8VbS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] d[y(u<Vl  
公认会计师公会〔英国〕 `Zd\d:Wyv  
Association of Futures Exchange Brokers 香港期货经纪协会 ?U(`x6\:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @WICA
C=  
association of underwriters 承保人组织 E&>=  
assumption of control 接管 *V?p&/>MT  
assurance 担保；保险；转易；转易书 %Iv*u sXP  
assurance of interest 权益的转易 m!Fx#  
at 19XX price 按一九ＸＸ年价格计算 !@9G9<NK  
at a discount 按赔价计算；按贴水价格计算；打折扣 hi^t zpy  
at a premium 按溢价计算；按升水价格计算 x"{WLZ  
at call 通知付款；按通知 9_lWB6  
at constant market price 按固定市价计算 ok(dCAKP  
at constant price 按固定价格计算 s'=w/os  
at cost 按成本计算 ;0-Y),  
at current market price 按当时市价计算；按现时市价计算 Gk]6WLi  
at current price 按当时价格计算；按现时价格计算 UBM:.*wN  
at factor cost 按要素成本计算；按生产要素成本计算 3pjK`"Nmz\  
at money-of-the-day price 按付款当日价格计算 4x2,X`pe3  
at or better 按指定或较佳价位〔买卖指令〕 !+T29QYK8  
at par 按面值计算；平价 N_R(i3c6U!  
at sight 见票即付 /Bp5^(s  
at the close 按收市盘 @aUQy;  
at the opening 按开市盘 IRIYj(J  
attestation 见证；见证条款 i?B(I4a!G  
at-the-money option 平价期权 M&^Iun  
attorney 受权人；受托代表人 #T$yQ;eQ  
attornment 新拥有人承认书 "RLv{D<)J,  
attributable profit 可归属利润 wOF";0EN  
attributable share value 可归属股份价值 lC'U3Q&  
Auckland Stock Exchange 奥克兰证券交易所 _7b' i6-  
auction 拍卖 y8$I=  
auctioneer 拍卖商 sU0W)c;  
audit 审计；核数 a}[ 1*
_G  
Audit Commission 审计署 XxLauJP K  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Zk>#T:{h  
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〕 5LzP0F U  
audit review 帐目审查 +{au$v}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Z!2%{HQ=q  
audited account 审计帐目；经审计的帐目 |:,i  
audited annual account 经审计的周年帐目 >$G'=N:=X&  
audited balance sheet 经审计的资产负债表 ;3Z6K5z*f  
auditor 核数师；核数主任；审计师 PdSYFJM  
auditor's certificate 核数师证明书；审计师证明书 .> 5[;  
auditor's report 核数师报告；审计师报告 D.*o^{w|  
Aussie bond 澳元债券 U5ME`lN*`  
austerity budget 紧缩预算 CkR 95*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _*fOn@Vwo  
Australia All Ordinaries Index 澳洲所有普通股票指数 Q/`W[Et  
Australian Dollar [AUD] 澳元 Hv-f :P O  
Australian Options Market 澳大利亚期权市场 (D2N_l(`<  
Australian Securities Commission 澳洲证券事务监察委员会 OBL2W\{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :%>TM/E N  
Australian Stock Exchange 澳大利亚证券交易所 v,d'SR.  
Austrian Schilling [ATS] 奥地利先令 ]h%~'8g,  
authentication 认证；鉴证 98XlcI#  
authority to purchase 委托购买证；委购书 7mA:~-.u  
authorization 认可；核准；授权；授权书 odKdpa Zc[  
authorization by direction 指示授权 T\w{&3ONm  
authorization by instruction 指令授权 /a}` y  
authorization by warrant 令状授权 m
r>dZ)  
authorization of unit trust 单位信托的认可 ;k (M4?  
authorized agent 指定代理人 e[Jh7r>'  
authorized capital 法定资本 22@w:  
authorized clerk 出市员 sB wzb  
authorized dealer 认可交易商 6e%ZNw{#=  
authorized financial institution 认可财务机构 w+gPU1|(r  
authorized fund 认可基金 }p `A>  
authorized fund house 获授权的基金公司；认可基金公司 J+m1d\lBu  
authorized institution 认可机构 Xa$-Sx  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,c|Ai(U  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 M\9+?  
authorized insurer 获授权保险人；获认可承保人 <Aqo[']  
authorized investment 特准投资项目 cUr5x8<W).  
authorized person 获授权人 L:7 kp<E  
authorized representative 获授权代表 \G2PK&)F  
authorized share capital 法定股本 Bhk@0\a  
automated quotation system 自动报价系统 EN5F*s@r  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H` h]y  
自动交易系统〔香港期货交易所有限公司〕 jD?*sd  
automatic adjustment mechanism 自动调整机制 ]v#T9QQN  
automatic adjustment system 自动调整系统 <=%=,Yk  
Automatic Clearing House 自动票据交换所 Pr3>}4M  
automatic exchange rates accumulation system 自动化汇率累集系统 NUh+ &M  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Rbcu5.6  
automatic teller machine [ATM] 自动柜员机 |Q$Dj!!1P  
autopay 自动转帐 vf-8DB  
available assets 可用资产 -'T^gEd)c  
available fiscal reserve 现存财政储备 2E0oLl[  
available profit 可用利润 Q+*@!s  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \f'=  
average 平均；平均数；海损 \7G.anY  
average basic salary 平均基本薪金 o\X|\nUk  
average consumer expenditure 平均消费开支；一般消费开支 NXOcsdcZu  
average cost 平均成本 4P?@N
Jp  
average cost of land production 增辟土地平均成本 5C-XQ
S1  
average daily turnover 平均每日成交额 t@jke  
average daily wage rate 平均每日工资率 P?J\pJ1|7  
average expenditure pattern 平均开支模式 =m6<H  
average growth rate 平均增长率 M:oZk&cs  
average net fixed assets 固定资产平均净值 ~)*uJ wW/a  
average of relatives 相对价格平均数 bT`et*]  
average price 平均价格 VyWzb  
average propensity to consume 平均消费倾向；一般消费倾向 pzb`M'Z?C  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;_m;:<  
average rate 平均率 8Yf=)  
average revenue 平均收入；平均收益 c"P:p%\m&u  
average stock 平均库存；平均存货 r%%@~ \z  
average yearly rent 平均年租 E
hq [4}  
avoidance of double taxation 避免双重课税 3g5D[>J'  
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 ow;a7  
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