一些有用的会计术语(也不知道发的地方对不对)A

A: 2Sd6b 2-  
A share Ａ股；甲类股份 NW Qu-]P  
abatement of tax 减税；减扣免税额 1ucUnNkcV  
ABN AMRO Bank N.V. 荷兰银行 U1tPw`0h  
above-the-line expenditure 线上项目支出；经常预算支出 f5XcBW9E  
above-the-line receipt 线上项目收入；经常预算收入 &I_!&m~  
ABSA Asia Limited 南非联合亚洲有限公司 R,Uy3N  
absolute change 绝对数值变更 @!HMd{r  
absolute expenditure 实际开支 w|*G`~l09  
absolute guideline figure 绝对准则数字 #yOY&W:N  
absolute interest 绝对权益 znpZ0O\!  
absolute order of discharge 绝对破产解除令 RwHXn]
1  
absolute profit margin 绝对利润幅度 Os]M$c_88  
absolute value 实值；绝对值 5fv6RQD  
absolutely vested interest 绝对既得权益 %Ne>'252y  
absorbed cost 已吸收成本；已分摊成本 (?wKBUi  
absorption 吸收；分摊；合并 *njB fH'
 
absorption rate 吸收率；摊配率；分摊率 #`wfl9tj  
ACB Finance Limited 亚洲商业财务有限公司 R.$Y1=U6  
acceptable form of reciprocity 合理的互惠条件 ^Iq.0E9_  
acceptable rate 适当利率；适当汇率 6j![m+vo%  
acceptance agreement 承兑协议 l),13"?C(  
acceptance for honour 参加承兑 5 :>  
acceptor 承兑人；接受人；受票人 *3oQS"8  
acceptor for honour 参加承兑人 oQB1fs  
accident insurance 意外保险 !H.lVA  
Accident Insurance Association of Hong Kong 香港意外保险公会 SvJ8Kl OV  
accident insurance scheme 意外保险计划 +/8?+1E ^  
accident year basis 意外年度基准 O3GaxM\x  
accommodation 通融；贷款 td$Jx}'A  
accommodation bill 通融票据；空头票据 K`2DhJC  
accommodation party 汇票代发人 Z4sjH1W  
account balance 帐户余额；帐户结余 \K=PIcH  
account book 帐簿 {D
.0_=y~2  
account collected in advance 预收款项 45JLx?rN_  
account current book 往来帐簿 +@v} (  
account of after-acquired property 事后取得的财产报告 QCnVZ" !(  
account of defaulter 拖欠帐目 Y0'^S<ox  
account payable 应付帐款 3{E}^ve  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Mi-9sW  
account receivable 应收帐款 +& Qqu`)?F  
account receivable report 应收帐款报表 }('QIvq2  
account statement 结单；帐单；会计财务报表 6%axbB  
account title 帐户名称；会计科目 K?eo)|4)DB  
accountant's report 会计师报告 9peB+URV  
Accountant's Report Rules 会计师报告规则 ]&BFV%kw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3Or3@e5r  
Accounting Arrangements 《会计安排》 Qp Vm  
accounting basis 会计基础 5< nK.i,  
accounting by Official Receiver 破产管理署署长呈交的帐目 2Vr'AEIQ  
Accounting Circular 《会计通告》 q@> m~R  
accounting class 会计类别 t')I c6.?i  
accounting date 记帐日期；会计结算日期 Stx-(Kfn4  
accounting for money 款项核算 .6(i5K  
Accounting Officer 会计主任 Onyq'  
accounting period 会计报告期；会计期  .l'QCW9  
accounting policy 会计政策；会计方针 }RK9Onh3G  
accounting practice 会计惯例 RH'R6  
accounting principle 会计准则 >rGlj  
accounting record 会计记录 SjU6+|l  
accounting report 会计报告 m8`A~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `;hBO#(H0}  
Accounting Society of China 中国会计学会 Xb;`WE gC  
accounting statement 会计报表 3N\X{za  
accounting system 会计制度；会计系统 8b $7#  
accounting transaction 会计事项；帐务交易 :v48y.Ij7s  
accounting treatment 会计处理 r73Xh"SL  
accounting year 会计年度 t?Znil|o  
accretion 增值；添加 ymqhI\>y#  
accrual 应计项目；应累算数目 *()#*0  
accrual basis 应计制；权责发生制 Fv B2y8&W  
accrual basis accounting 应计制会计；权责发生制会计 / nR
axzf'  
accrue 应累算；应计 '?4[w]0J<  
accrued benefit 应累算利益 O#k+.LU  
accrued charges 应计费用 nQC[[G*x  
accrued cumulative preference share dividend 应累算的累积优先股股息 o!d0  
accrued expenses 应累算费用 {[dqXG$v `  
accrued interest payable 应付利息；应计未付利息 o)DKP>IM#  
accrued interest receivable 应收利息；应计未收利息 JJa?"82FXZ  
accrued right 累算权益 %vzpp\t  
accruing profit 应累算的利润 jws(`mIf\  
accumulated fiscal reserve 累积财政储备 1uE[ %M  
accumulated profit 累积利润；滚存溢利 IS~oyFS  
accumulated reserve 累积储备 ^
.7xu/T  
accumulation of surplus income 累积收益盈余  7dIDKx  
acquired assets 既得资产 \:S8mDI^s  
acquisition 收购；购置；取得 d{jl&:  
acquisition cost 购置成本 ?Ci\3)u,P  
acquisition expenses 购置费用 z@}~2K  
acquisition of 100% interest 收购全部股权 xCD+qP^  
acquisition of control 取得控制权 V00zk`PH  
acquisition of fixed assets 购置固定资产 #{a<{HX  
acquisition of shell “买壳” P*Nl3?T  
acquisition price 收购价 7va%-&.&t  
act of God 天灾 >@o*v*25  
acting partner 执事合伙人 T9 1Iz+j
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^ TS\x/P  
active partner 积极参与的合伙人 MvA_tRO  
active trading 交投活跃 hR2.w/2j  
actual circulation 实际流通 K(Nk|gQ  
actual cost 实际成本 &/" qOZAs  
actual expenditure 实际开支；实际支出 $6[]c)(  
actual income 实际入息；实际收入；实际收益 X;0@41t'  
actual market 现货市场 /:)4tIV  
actual price 现货价；实际价格 :4dili4|/  
actual profit 实际利润 oc3/ IWII  
actual quotation 实盘；实际价位；实际报价 ]0O$2j_7  
actual year basis 按实际年度计算 'aJ?Syn  
actuals 实货 ?T"crX  
actuarial investigation 精算调查 t<=L&:<N  
actuarial principle 精算原则 I&9B^fF6  
actuarial report 精算师报告 1['A1,  
Actuarial Society of Hong Kong 香港精算学会 sQ$FtKm6  
actuarial valuation 精算师估值 :1I,:L  
actuary 精算师 {z7{ta  
ad referendum agreement 暂定协议；有待覆核的协定 6>Fw,$  
ad valorem duty 从价税；按值征税 Y;WrfO$J  
ad valorem duty system 从价税制 -K{ID$!p  
ad valorem fee 从价费 0ni5:tYy  
ad valorem tariff 从价关税 R_&>iu'[  
additional allowance 额外免税额 >=
(e}~5y  
additional amount for unexpired risk 未过期风险的额外款额 +oa]v1/W  
additional assessable profit 补加应评税利润 = zSrre  
additional assessment 补加评税 Ra5cfkH;  
additional commitment 额外承担
_<$=n6#  
additional commitment vote 额外承担拨款 hG U &C]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ),_bDI L+  
additional dependent parent allowance 供养父母额外免税额 E*$:~w  
additional provision 额外拨款 sp
f}{o  
additional stamp duty 附加印花税 R.7"ZG  
additional tax 补加税罚款；补加税款 <5 +?&i  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {>qCZ#E5WO  
adjudged bankrupt 被裁定破产 YZ}gZQ.A0  
adjudicated bankrupt 裁定破产人 /\.kH62  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W~qo `r  
adjudication of bankruptcy 裁定破产；宣告破产 7g$t$cZby,  
adjudication of insolvency 裁定无力偿还债务 QZY(S*Up  
adjusted actual 经调整的实数；调整后的实数 n.)-aRu[  
adjusted current assets 经调整的流动资产；调整后的流动资产 #rC% \  
adjusted figure 经调整的数字；调整后的数额 ?{n#j,v!  
adjusted liabilities 经调整的负债；调整后的负债 sC$X7h(Q+  
adjusted loss 经调整的亏损；调整后的亏损 N=
kACEo  
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 xFJ>s-g*  
adjusted profit 经调整的利润；调整后的利润 />?d 2?  
adjusted surplus 经调整的盈余额；调整后的盈余额 >Y:ouN~<  
adjusted value 经调整的价值；调整后的价值 8CL05:&  
adjustment 调整；修订；理算〔保险〕 Ce:kMkJ  
adjustment centre 调剂中心 C<pF13*4  
adjustment lag 调整过程的时间差距；调整时差 w?[)nlNW  
adjustment mechanism 调整机制 1VeCAx[e  
adjustment of loss 亏损调整 ;4 &~i
 
adjustment process 调整过程；调整程序 Mo/
xEB/O  
adjustment range 调整幅度 ]loO5  
administered exchange rate 受管制汇率 er_aol e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )\e_I\-  
administration expenses 行政费用 9/{g%40B^  
administration fee 手续费；行政费 sTb/l!=o  
administration in bankruptcy 破产管理 ^ZsME,  
administration order 遗产管理令 1_'ZbZv4h  
administrator 管理人；遗产管理人 tf,_4_7#$  
administrator of the estate 遗产管理人 r&qD!l5y  
admission of debt 债项承认书 `4o;Lz~  
admission of proof 接纳债权证明 &45.*l|mo  
advance 放贷款项；垫付款项；预支款项；预付款项 X!@Gv:TD  
advance account 暂支帐目；预付款帐户 gyPF!"!5dq  
advance compensation 预付补偿金 ZE9*i}r  
advance from shareholder 股东垫款 ?E`J-ncP  
advance pending reimbursement 预支以待日后付还 _tjH=Ff$  
advanced economy 先进经济体系 %w@(V([(c  
advancement 预付；预付财产 9}4L8?2  
advances warrant 垫款令 qIk6S6  
advancing 贷出 i|<*EXB"  
adverse balance 逆差 4bO7rhve  
adverse exchange 逆汇 ?;$g,2n  
advertisement addressed to shareholders 在报章刊登的致股东通告 DN!EsQ6  
advice for collection 托收通知书 YpWu\oP  
advice of drawing 提款通知书；汇票通知书 PU8R 0r2k\  
advice of payment 付款通知 6Hz=VhQrN  
Advisory Committee [Securities and Futures Commission] -*WD.|k  
谘询委员会〔证券及期货事务监察委员会〕 &,\S<B2.  
Advisory Committee on Diversification 经济多元化谘询委员会 U;^{uQJ+,  
affidavit 誓章；遗产申报誓章 ev; &$Hc  
affidavit of no receipt 述明无收款的誓章 BKIt,7j  
affiliate 联号；联营公司；附属公司 }b-?Dm_H  
affiliated company 附属公司；联号；联营公司 :{sX8U%  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Mfgd;FsX#  
affordability 负担能力
7SQu  
African Development Bank [AfDB] 非洲开发银行 /A>/]2(  
after-acquired property 事后取得的财产 Lpn`HAw&  
after-hours dealing 市后交易 p%?R;W`u2  
after-tax profit 税后盈利；税后利润；税后溢利 m$4Gm(Up  
agency agreement 代理协议 m\t %wr  
agency expenses 代理机构的开支 E$G8-  
agency fee 代理费 &
1I0i[R  
Agency Law 《代理法》 ,+JAwII>O  
agent 代理人；承销人 ;c'jBi5W  
agent of company 公司代理人 F8
pLA@7[  
agent's fee 代理人费；经纪费 | o?@Eh  
aggregate 总计；总数；总体数字 /5o~$S  
aggregate amount 总款额；总额 "e(Nh%t  
aggregate assets and liabilities 总体资产与负债 q[+];  
aggregate at constant price 按固定价格计算的总体数字 #):FXB$a  
aggregate demand 总需求 /g_}5s-Z  
aggregate gross position 总持仓量 6Us#4 v,  
aggregate limit 总限额 ]6%
| L  
aggregate of salaries tax 合计薪俸税 $`uL^ hlj]  
aggregate performance 总体表现；总体业绩 uv@4/M`  
aggregate supply 总体供应 OaEOk57%de  
aggregate surplus 总盈余 D3_,2  
aggregate total 整体总额 Q=+KnE=h  
aggregate value 总值；合计价值 <@?bYp  
aggregated basis 合计基准 4Iz~3fqB7  
aggregated net chargeable income 合计应课税入息实额 E)`+1j  
aggregation 合并计算；合计；总和 FuD$jsEw  
aggregation of incomes of husband and wife 夫妇入息合并计算 kweypIB  
aggregation of property 财产的总和 G6I>Ry[2?  
agio 差价；贴水 SnVnC09y  
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》 V8c&2rNa  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment KQEnC`Nz  
《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》 `InS8PLr  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment U?kJXM2  
《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》
kefQH\<X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?&N JN/+%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8&3G|m1-2  
agreement for a settlement 授产协议 m:'fk;khN  
agreement for assignment 转让协议 N!,@}s  
agreement for sale 售卖协议；买卖协议 zW\&q!`IRP  
agreement for sale and purchase 买卖协议 #t;@x_2yD\  
agreement for the payment of interest 支付利息协议 -qs9a}iL  
agreement for the repayment of money 还款协议 WT1ch0~2  
agreement of reinsurance 再保险协议 P[D^*}  
Agricultural Bank of China 中国农业银行 H3&$:h  
air passenger departure tax 飞机乘客离境税 2?HLEiI1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 .i&]VGv  
airport tax 机场税 "6.kZ$`%  
alcohol duty 酒精税 @o_-UsUX  
alienation 让与；让渡；转让 R7vO,kZ6Q  
alimony 生活费；赡养费 )4DF9JpD  
All Ordinaries Index [AOI] 所有普通股指数 xvb5-tK -  
all risks 全险；综合险 oas}8A)  
All Sales Record for Stock Market 《股票市场成交报告》 f 1]1ZOb  
Allied Capital Resources Limited 新联财务有限公司 }VyDX14j  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xFgY#F  
allocation letter 拨款信件 h_H$+!Nzb  
allocation of fund 分配款项；预留款项 CY9`ztO*  
allocation of profit 利润分配；溢利分配 Qq>M}  
allocation warrant 拨款令 )Wgh5C`  
allotment 分配；配股 j134iVF%  
allotment notice 股份配售通知；配股通知 Z:5e:M  
allotment of shares 股份分配 iEnDS@7  
allowable 可获宽免；免税的 |o6B:NH,rg  
allowable business loss 可扣除的营业亏损 58WL8xu  
allowable expenses 可扣税的支出 ?&"-y)FG  
allowance 免税额；津贴；备抵；准备金 Td?a=yu:J  
allowance for debts 债项的免税额 \=i>}Sg  
allowance for depreciation by wear and tear 耗损折旧免税额 @*!8  
allowance for funeral expenses 殡殓费的免税额 4R.rSsAH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %g
mf  
allowance for repairs and outgoings 修葺及支出方面的免税额 IojF/
 
allowance to debtor 给债务人的津贴 U#-89.x  
alteration of capital 资本更改 #pLd';  
alternate trustee 候补受托人 Kk-A?ju@g  
amalgamation 合并 5ILce%#zL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `Fnt#F}  
ambit of charges 征税范围；收费范围 ~Sh8. ++}  
amended valuation 经修订的估值 Bh<)e5lP:  
American Commodities Exchange 美国商品交易所 tKu'Q;J  
American Express Bank Limited 美国运通银行 :IvKxOv  
American Stock Exchange 美国证券交易所  qauk,t  
amortization 摊销 # sm>;+J  
amount due from banks 存放银行同业的款项 QF Vy2 q  
amount due from banks abroad 存放海外银行同业的款项 r,aV11{  
amount due from holding companies 控股公司欠款 XJ.b
K  
amount due from local banks 存放本港银行同业的款项 a
|{RK}|3  
amount due to banks 银行同业的存款 ^GHA,cSf  
amount due to banks abroad 海外银行同业的存款 F^z&s]^~  
amount due to holding companies 控股公司存款 9F@Q  
amount due to local banks 本港银行同业的存款 CB\E@u,  
amount due to outport banks 外埠银行同业的存款 n](Q)h'nlo  
amount for note issue 发行纸币的款额 Jwgd9a5  
amount of bond 担保契据的款额 6]1cy&SG  
amount of consideration 代价款额 }HRM6fR1S  
amount of contribution 供款数额 a;8q7nC  
amount of indebtedness 负债款额 ~{/"fTif  
amount of principal of the loan 贷款本金额 r< sx On  
amount of rates chargeable 应征差饷数额 |aIY  
amount of share capital 股本额 ,p {|f}0  
amount of sums assured 承保款额 9/'zk
  
amount of variation 变动幅度 [AA'Ko  
amount of vote 拨款数额 *`7cvt5]IM  
amount payable 应付款额 %dw@;IZ#8{  
amount receivable 应收款额 fIWOo >)D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4'_PLOgnX  
analysis 分析 1U^;fqvja  
ancillary risk 附属风险 TldqF BX  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q!9AxM2K  
annual accounting date 年结日期 Myvp PW  
annual allowance 每年免税额；年积金；年度津贴；年津 U8m/L^zh  
annual balance 年度余额 W^v3pH-y#  
annual disposable income 每年可动用收入 \("|X>00  
annual estimates 周年预算 C5"=%v[gQv  
annual fee 年费 R9xhO!  
annual general meeting 周年大会 #0GvL=}k  
annual growth rate 年增率；每年增长率 * `1W})  
annual long-term supplement 长期个案每年补助金 /N>f#:}  
annual pensionable emolument 可供计算退休金的年薪 o-H\vtOjE  
annual report 年报 INt]OPD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /
?C}PM  
annual return 周年报表；周年申报表；每年报税表格 )\ow/XPE  
Annual Return Rules 《周年报表规则》 > yk2  
annual review of consumer prices 每年消费物价回顾 ?%K7IJ%  
annual roll-forward basis 逐年延展方式 }]V
FLBl`w  
annual salary 年薪 dTcrJ|/Y  
annual statement 年度报表；年度决算表 C+tB$yahO  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 RE6d&#N  
annuitant 年金受益人 ]6#bp,  
annuity 年金 HtFc+%=  
annuity contract 年金合约 i-Er|u; W  
annuity on human life 人寿年金 }RvinF:5  
antecedent debt 先前的债项 -q'G]}  
ante-dated cheque 倒填日期支票 X?kw=x{2P  
anticipated expenditure 预期开支 KsVN<eR{  
anticipated net profit 预期纯利 7.}V
vg#G  
anticipated revenue 预期收入 s_:7dD  
anti-inflation measure 反通货膨胀措施 I5Vp%mCY  
anti-inflationary stance 反通货膨胀立场 T8'm{[C  
apparent deficit 表面赤字 WOkAma-  
apparent financial solvency 表面偿债能力 Pk)>@F<  
apparent partner 表面合伙人 QPr29  
application for personal assessment 个人入息课税申请书 v{tw;Z#  
application of fund 资金应用 awu18(;J  
application to release as liquidator and to destruct the books of accounts and documents 2nz^%pLT  
申请免除清盘人职务及毁灭帐簿与文件 IqD;
*  
appointed actuary 委任精算师 ePLpGT  
appointed auditor 委任核数师；委任审计师 iX (<ozH  
appointed trustee 委任的受托人 ZMa@/\pf1  
appointer 委任人 d%?$
UnQ  
apportioned pro rata 按比例分摊 v%^"N_]  
apportionment 分配；分摊 dA03,s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ' ?tx?t  
apportionment formula 分摊方程式 8U86-'Pq  
apportionment of estate duty 遗产税的分摊 wjEyU:  
appraisal 估价；评估 [P_@-:(O  
appreciable growth 可观增长 VCf/EkC  
appreciable impact 显着影响 oyC5M+shP9  
appreciable increase 可观增长 VkW N1A  
appreciation 增值；升值 eICav
p  
appreciation against other currencies 相对其他货币升值 ykMdH:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n[+$a)$8  
appreciation tax 增值税 sQ"; t=yC  
appropriation 拨款；拨用；拨付 Q7#Yw"#G!  
appropriation account 拨款帐目
mZ_643|  
Appropriation Bill 拨款法案 :LrB9Cf$n  
appropriation-in-aid system 补助拨款办法 :[
\M|iAo  
approved assets 核准资产 rvEX;8TS  
approved basket stock 认可一篮子证券 j{&*]QTN  
approved budget 核准预算 Rq`d I~5!b  
approved charitable donation 认可慈善捐款 Nl$b;~u  
approved charitable institution 认可慈善机构 r{mj[N'@  
approved currency 核准货币；认可货币 kD*r@s]=  
approved estimates 核准预算 .30eO_msK  
approved estimates of expenditure 核准开支预算 1buVV]*~  
approved overseas insurer 核准海外保险人 tXXnHEz  
approved overseas trust company 核准海外信托公司 ]Y;5U  
approved pooled investment fund 核准汇集投资基金 -F7P$/9  
approved provident fund scheme 认可公积金计划
$Sls9H+.  
approved provision 核准拨款 ;]vJ[mi~  
approved redeemable share 核准可赎回股份 9u0<$UY%  
approved regional stock 认可地区性证券 Ie"eqO!  
approved retirement scheme 认可退休金计划 4(nwi[1Y  
approved subordinated loan 核准附属贷款 @h=r;N#/`P  
arbitrage 套戥；套汇；套利 i U"2uLgb  
arbitrageur 套戥者；套汇者 +Hd'*'c  
arbitrary amount 临时款项 ?Z(xu~^/  
arrangement 措施；安排；协定 >}H3V]  
arrears 欠款 BZP{{  
arrears of pay 欠付薪酬 Ht4A   
arrears of revenue 逾期未收税款；逾期未收的帐项 6N< snBmd  
articles of association 组织章程；组织细则；组织章程细则 r}nz )=\Cj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~8 S2BV3@  
ascertainment of profit 确定利润 ]L6[vJHx  
"Asia Clear" “亚洲结算系统” &RB{0Q
hx  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &*j# [6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Q'~3Ik  
Asian Development Fund [ADF] 亚洲发展基金 [6cF#_)*  
Asian dollar bond 亚洲美元债券 j"5 $m@lgn  
Asian dollar market 亚洲美元市场 G
r&YzbSX  
Asian dollar rate 亚洲美元利率 bDtb"V8e  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %LjhK,'h  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \%/Y(YVm  
asked price 沽盘；喊价；索价；卖方报价 &"6%D|Z0  
assessable income 应评税入息 +bdjZD3  
assessable loss 应评税亏损 L)"E_  
assessable profit 应评税利润 $97EeE:{M  
assessable value 应评税值 q=x1:^rVH  
assessed profit 估定利润 2A&Y})D  
assessed value 经评估价值 8," 5z_  
assessment 评税；评定；估价；评税单 n?mV(?N  
assessment number 评税编号；估价编号 9f #6Q*/  
assessment of additional tax 补加税评税 rO[ Zx'a  
assessment of performance 业绩评估；实绩评价 / n@by4;W  
Assessor 评税主任 tRYi q  
asset price bubbles 资产价格泡沫 }rA _4%  
asset-backed securities 具资产保证的证券 FR^(1+lx&  
assets accretion 资产增值 irooFR[L9  
assets and liabilities 资产与负债 ,V &RpKek  
assets betterment statement 资产递增表；资产改进表 \Z8:^ct.P  
assets lending 实物放款；有抵押贷款 _Gtq]`y  
assets of the company passing on the death 死者去世时转移的公司资产 UFPSQ  
assets pledged as security for liabilities 用作负债抵押的资产 Z/oP?2/Afh  
assets portfolio 资产投资组合 $s<bKju  
assets price 资产价格 AGMrBd|J{  
assets quality 资产质素 jM[]Uh  
assets realization 资产变现 uRnSwJ"hE  
assets refinancing arrangement 资产再集资安排 ?#gYu%7DN  
assets securitization 资产证券化 >A.m`w  
assets situated outside Hong Kong 在香港以外地方的资产 2)T.Ci cx  
assets stripping 削减资产；拆卖资产 l*-$H$  
assets value 资产值 Jty/gjK+  
assignee 承让人 ^kh@AgG^  
assignment 转让；转让书；转让契 =z4kK_?F,  
assignment of interest 权益转让 9{&oVt~Y$  
assignment of letters patent and trade mark 专利证书及商标转让 `nv82v  
assignment of property 物业转让；物业转让书 w$$vR   
assignment right 转让权 PzH#tG&.j  
assignor 转让人 9B
9:lR  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 MVkO >s  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3-4CGSX;X  
associate member 附属会员 s#>``E!  
associated body corporate 相联法人团体 v]@n'!  
associated company 相联公司；联属公司 k:DAko}  
associated corporation 相联法团 GF17oMi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?TMrnR/d  
公认会计师公会〔英国〕 Al^h^ 9tJ  
Association of Futures Exchange Brokers 香港期货经纪协会 h e1=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 NsF8`rg  
association of underwriters 承保人组织 eUEO~M2&U{  
assumption of control 接管 !g7bkA  
assurance 担保；保险；转易；转易书 0oPcZ""X]  
assurance of interest 权益的转易 ZUK'z  
at 19XX price 按一九ＸＸ年价格计算 ZnZ`/zNO  
at a discount 按赔价计算；按贴水价格计算；打折扣 Sr4/8BZ  
at a premium 按溢价计算；按升水价格计算 ~L?q.*q  
at call 通知付款；按通知 !9g>/9h  
at constant market price 按固定市价计算 j6#RV@ p`  
at constant price 按固定价格计算 L
@x#:s=  
at cost 按成本计算 ^nN@@\-5  
at current market price 按当时市价计算；按现时市价计算 56!/E5qgW  
at current price 按当时价格计算；按现时价格计算 'eg;)e:`b+  
at factor cost 按要素成本计算；按生产要素成本计算 w;]~2$  
at money-of-the-day price 按付款当日价格计算 ]:n! \G  
at or better 按指定或较佳价位〔买卖指令〕 q%hxU.h  
at par 按面值计算；平价 !_pryNcb  
at sight 见票即付 V)3S.*]  
at the close 按收市盘 ]vUTb9>{?  
at the opening 按开市盘 cwBf((~  
attestation 见证；见证条款 $zD}hO9  
at-the-money option 平价期权 &-2i+KjEX  
attorney 受权人；受托代表人 l
Ql
  
attornment 新拥有人承认书 p?Jx2(%m  
attributable profit 可归属利润 |n*<H|  
attributable share value 可归属股份价值 j7v?NY  
Auckland Stock Exchange 奥克兰证券交易所 ZE4xF8  
auction 拍卖 {N`<THPP  
auctioneer 拍卖商 c5AEn -Q  
audit 审计；核数 a[A*9%a  
Audit Commission 审计署 X%]m^[6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] We:b1sZR  
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〕 -=VGXd  
audit review 帐目审查 yGX"1Fb?;x  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X.FFBKjf[e  
audited account 审计帐目；经审计的帐目 Y4,LXuQ
 
audited annual account 经审计的周年帐目 CSNfLGA
 
audited balance sheet 经审计的资产负债表 Uv%?
z0F<C  
auditor 核数师；核数主任；审计师 3!2TE-  
auditor's certificate 核数师证明书；审计师证明书 &pEr;:E  
auditor's report 核数师报告；审计师报告 H
iPd|D  
Aussie bond 澳元债券 'bx$}w N  
austerity budget 紧缩预算 HWxwG'EEY,  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \Ss6F]K]  
Australia All Ordinaries Index 澳洲所有普通股票指数 i5CBLv  
Australian Dollar [AUD] 澳元 5/C#*%EH'  
Australian Options Market 澳大利亚期权市场 oa:30@HSb  
Australian Securities Commission 澳洲证券事务监察委员会 f,WAl\  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Oq4J$/%  
Australian Stock Exchange 澳大利亚证券交易所 nEbJ,#>Z  
Austrian Schilling [ATS] 奥地利先令 \8iWcqJktN  
authentication 认证；鉴证 q&0I7OV  
authority to purchase 委托购买证；委购书 6U[bAp  
authorization 认可；核准；授权；授权书 @`H47@e  
authorization by direction 指示授权 1jkMje  
authorization by instruction 指令授权 0PT\/imgN  
authorization by warrant 令状授权 (^;Fyf/  
authorization of unit trust 单位信托的认可 ;nZN}&m   
authorized agent 指定代理人 0zrZrl  
authorized capital 法定资本 2-x#|9  
authorized clerk 出市员 AD4Ot5  
authorized dealer 认可交易商 4pC.mRu 0  
authorized financial institution 认可财务机构 >Z&Y!w'A|u  
authorized fund 认可基金 *\T ]Z&E"  
authorized fund house 获授权的基金公司；认可基金公司 1Aw/-FxJ  
authorized institution 认可机构 #azD&6`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2#t35fU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 uwhb-.w  
authorized insurer 获授权保险人；获认可承保人 #t?tt,nc}  
authorized investment 特准投资项目 J={R@}u  
authorized person 获授权人 iw?*Wp25  
authorized representative 获授权代表 3lT>C'qq  
authorized share capital 法定股本 XXA1%Lw%  
automated quotation system 自动报价系统 59Lmv &s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9Bw.Ih[Z  
自动交易系统〔香港期货交易所有限公司〕 xji2#S%  
automatic adjustment mechanism 自动调整机制 V]qv,>  
automatic adjustment system 自动调整系统 kSq1Q#Bxq  
Automatic Clearing House 自动票据交换所 5fDnr&DR  
automatic exchange rates accumulation system 自动化汇率累集系统 J-)9>~[E<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /4lm=ZE/  
automatic teller machine [ATM] 自动柜员机 aEwwK(ny  
autopay 自动转帐 5*IfI+}  
available assets 可用资产 yx&'W_Q@  
available fiscal reserve 现存财政储备 jk-e/C  
available profit 可用利润 CF_pIfbaf  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4;.y>~z  
average 平均；平均数；海损 iQ
J[?l`  
average basic salary 平均基本薪金 0tyS=X;#e  
average consumer expenditure 平均消费开支；一般消费开支 OD`?BM  
average cost 平均成本 v\3}5v%YI  
average cost of land production 增辟土地平均成本 3r]N\c  
average daily turnover 平均每日成交额 60@]^g;$I  
average daily wage rate 平均每日工资率 xv:VW<  
average expenditure pattern 平均开支模式 DU=rsePWE  
average growth rate 平均增长率 y8|?J\eRy  
average net fixed assets 固定资产平均净值 N]iu o.  
average of relatives 相对价格平均数 {B,r  
average price 平均价格 ]v,>!~8r  
average propensity to consume 平均消费倾向；一般消费倾向 QfHO3Y6h[  
average propensity to save 平均储蓄倾向；一般储蓄倾向 MPI=^rc2  
average rate 平均率 i |IG  
average revenue 平均收入；平均收益 afNqK~  
average stock 平均库存；平均存货 l1MVC@'pvP  
average yearly rent 平均年租 5y%-K=d  
avoidance of double taxation 避免双重课税 $bd2TVNV:  
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 rjLPX  
%pk'YA{M)q  
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