一些有用的会计术语(也不知道发的地方对不对)A

A: 5i^vN"J  
A share Ａ股；甲类股份 (Z$6JNkz  
abatement of tax 减税；减扣免税额 ZWa#}VS}-n  
ABN AMRO Bank N.V. 荷兰银行 OV/FQH;V  
above-the-line expenditure 线上项目支出；经常预算支出 )j6>b-H  
above-the-line receipt 线上项目收入；经常预算收入 *h4m<\^U  
ABSA Asia Limited 南非联合亚洲有限公司 Eo Urc9G2  
absolute change 绝对数值变更 3EZwF  
absolute expenditure 实际开支 =CVT8(N*  
absolute guideline figure 绝对准则数字 hX_p5a1t  
absolute interest 绝对权益 A pjqSz"  
absolute order of discharge 绝对破产解除令 7[H`;l  
absolute profit margin 绝对利润幅度 YxtkI:C?
  
absolute value 实值；绝对值 {^f0RGJg9  
absolutely vested interest 绝对既得权益 Q*C4
q`  
absorbed cost 已吸收成本；已分摊成本 zrew:5*uZ  
absorption 吸收；分摊；合并 z`5I1#PVA  
absorption rate 吸收率；摊配率；分摊率 DXz8C -  
ACB Finance Limited 亚洲商业财务有限公司 S1zw'!O5  
acceptable form of reciprocity 合理的互惠条件 nwo!A3w:  
acceptable rate 适当利率；适当汇率 B<XPu=|  
acceptance agreement 承兑协议 YgiGI <U  
acceptance for honour 参加承兑 CCY|FK  
acceptor 承兑人；接受人；受票人 C%c `@="b  
acceptor for honour 参加承兑人 4) 3pa*  
accident insurance 意外保险 W`'|&7~  
Accident Insurance Association of Hong Kong 香港意外保险公会 8-5jr_*  
accident insurance scheme 意外保险计划 }AiS83B  
accident year basis 意外年度基准 m[{&xF|_  
accommodation 通融；贷款 DP_Pqn8p&M  
accommodation bill 通融票据；空头票据 iFCH$!  
accommodation party 汇票代发人 I|IlFu?O=  
account balance 帐户余额；帐户结余 (A'q@-XQ  
account book 帐簿 <e&QTyb  
account collected in advance 预收款项 aTh%oBrtP  
account current book 往来帐簿 s~$4bN>LD  
account of after-acquired property 事后取得的财产报告 (YJAT  
account of defaulter 拖欠帐目 #=H}6!18  
account payable 应付帐款 JX)z<Dz$  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Cj1UD;  
account receivable 应收帐款 tMZ(s  
account receivable report 应收帐款报表 ?+O|mX}`-  
account statement 结单；帐单；会计财务报表 d95N$n   
account title 帐户名称；会计科目 (1,#=e+  
accountant's report 会计师报告 IA`8ie+  
Accountant's Report Rules 会计师报告规则 c'+r[rSn1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ;]M67ma7C  
Accounting Arrangements 《会计安排》 'D"K`Vw  
accounting basis 会计基础 R[9PFMn  
accounting by Official Receiver 破产管理署署长呈交的帐目 (MoTG^MrBY  
Accounting Circular 《会计通告》 '%!M>
rY,  
accounting class 会计类别 }PIB b  
accounting date 记帐日期；会计结算日期 (I[h.\%  
accounting for money 款项核算 '(pdk  
Accounting Officer 会计主任 d+2O^of:T  
accounting period 会计报告期；会计期 J8v:a`bX&  
accounting policy 会计政策；会计方针 h==GdS4  
accounting practice 会计惯例 M y"!j,Up  
accounting principle 会计准则 C9g~l}=$&  
accounting record 会计记录 9T,QWk  
accounting report 会计报告 '}`hY1v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a61
eH )a  
Accounting Society of China 中国会计学会 {qWG^Db  
accounting statement 会计报表 ?SOF n  
accounting system 会计制度；会计系统 m=iov2K>  
accounting transaction 会计事项；帐务交易 P>T*:!s;  
accounting treatment 会计处理 h!N&gZ[0  
accounting year 会计年度 y]YS2^  
accretion 增值；添加 wt.{Fqm  
accrual 应计项目；应累算数目 M}oj!xGB  
accrual basis 应计制；权责发生制 c^Gwri4  
accrual basis accounting 应计制会计；权责发生制会计 ,q@(L  
accrue 应累算；应计 &/hr-5k  
accrued benefit 应累算利益 T{H#]BF<E  
accrued charges 应计费用 :iQ^1S`pH  
accrued cumulative preference share dividend 应累算的累积优先股股息 D ,ZNh1xt  
accrued expenses 应累算费用 mYjiiql~  
accrued interest payable 应付利息；应计未付利息 iRwW>a3/  
accrued interest receivable 应收利息；应计未收利息 9h38`*Im;  
accrued right 累算权益 u4#~ i0@  
accruing profit 应累算的利润 yFU2'pB  
accumulated fiscal reserve 累积财政储备 NVA`t]gn  
accumulated profit 累积利润；滚存溢利 ):
fu  
accumulated reserve 累积储备 {.D2ON  
accumulation of surplus income 累积收益盈余 0"<;You  
acquired assets 既得资产 %c&Ah  
acquisition 收购；购置；取得 )|h;J4V  
acquisition cost 购置成本 <,X+
`m&  
acquisition expenses 购置费用 fpK0MS]=b  
acquisition of 100% interest 收购全部股权 "p~]m~g  
acquisition of control 取得控制权 S7NnC4)=-f  
acquisition of fixed assets 购置固定资产 BQuliX&  
acquisition of shell “买壳” zj$_iB`9  
acquisition price 收购价 =Sb:<q+Q  
act of God 天灾 gjegzKU  
acting partner 执事合伙人 8 1KG1i)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 tD~PvUJ  
active partner 积极参与的合伙人 4}8+)Pd  
active trading 交投活跃 -m'3L7:  
actual circulation 实际流通 a,57`Ks+n<  
actual cost 实际成本 >,"D9!  
actual expenditure 实际开支；实际支出 !!+/Wgd:6  
actual income 实际入息；实际收入；实际收益 af?\kBm  
actual market 现货市场 @Wx`l) b  
actual price 现货价；实际价格 [r
Uh;_b\D  
actual profit 实际利润 X|1_0  
actual quotation 实盘；实际价位；实际报价 }u3H4S<o  
actual year basis 按实际年度计算 L >Ez-  
actuals 实货 "'}v0*[  
actuarial investigation 精算调查 f0mH|tI`  
actuarial principle 精算原则 +ptF-  
actuarial report 精算师报告
;+ Co!L  
Actuarial Society of Hong Kong 香港精算学会 ^0-e,d 9h  
actuarial valuation 精算师估值 sPE)m_u  
actuary 精算师 emkMR
{MY
 
ad referendum agreement 暂定协议；有待覆核的协定 w-'D*dOi  
ad valorem duty 从价税；按值征税 _5U%'\5s  
ad valorem duty system 从价税制 'e<HPNi)  
ad valorem fee 从价费 ]EVe@  
ad valorem tariff 从价关税 c6Yf"~TD0  
additional allowance 额外免税额 csFJ5  
additional amount for unexpired risk 未过期风险的额外款额 n<%=~1iY+  
additional assessable profit 补加应评税利润 *t?~)o7  
additional assessment 补加评税 J+cAS/MYX  
additional commitment 额外承担 SZK
)q  
additional commitment vote 额外承担拨款 4gv.E 0Fo  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 yYG3/Z3
u5  
additional dependent parent allowance 供养父母额外免税额 A1|7(Sow  
additional provision 额外拨款 A^4kYOe  
additional stamp duty 附加印花税 EBIa%,  
additional tax 补加税罚款；补加税款 vNK`Y|u@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ezg^5o;  
adjudged bankrupt 被裁定破产 p'Y&Z?8  
adjudicated bankrupt 裁定破产人 (ifqwl62  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 FD XWF
J  
adjudication of bankruptcy 裁定破产；宣告破产 E*r
 
adjudication of insolvency 裁定无力偿还债务 @tE&<[e  
adjusted actual 经调整的实数；调整后的实数 Rg8m4xw  
adjusted current assets 经调整的流动资产；调整后的流动资产 s}[A4`EWH  
adjusted figure 经调整的数字；调整后的数额 ;o_V!<$  
adjusted liabilities 经调整的负债；调整后的负债
43{_Y]  
adjusted loss 经调整的亏损；调整后的亏损 PQU3s$
 
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 w;yiX<t<  
adjusted profit 经调整的利润；调整后的利润 z@Z_] h  
adjusted surplus 经调整的盈余额；调整后的盈余额 /jZaU`  
adjusted value 经调整的价值；调整后的价值 1Es*=zg  
adjustment 调整；修订；理算〔保险〕 #Cg}!38  
adjustment centre 调剂中心 +#-kIaU  
adjustment lag 调整过程的时间差距；调整时差 Qc&-\kQ:$u  
adjustment mechanism 调整机制 SLQ\Y%F  
adjustment of loss 亏损调整 SG dfhno;  
adjustment process 调整过程；调整程序 "RV`L[(P*k  
adjustment range 调整幅度 }&Wp3EWw  
administered exchange rate 受管制汇率 hs!UX=x|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (c(-E|u.  
administration expenses 行政费用 O?nPxa<  
administration fee 手续费；行政费 H)`CncB  
administration in bankruptcy 破产管理 ;gxN@%}@  
administration order 遗产管理令 H})Dcg3  
administrator 管理人；遗产管理人 nJtEUVMt  
administrator of the estate 遗产管理人 7x[LF ^o  
admission of debt 债项承认书 IFd )OZ5  
admission of proof 接纳债权证明 IdV,%d{  
advance 放贷款项；垫付款项；预支款项；预付款项 ,YP1$gj  
advance account 暂支帐目；预付款帐户 YM
#  
advance compensation 预付补偿金 PwFQ#Z  
advance from shareholder 股东垫款 zp7V\W; &  
advance pending reimbursement 预支以待日后付还 :rz9M@7  
advanced economy 先进经济体系 p4m^ ~e  
advancement 预付；预付财产 1a($8>  
advances warrant 垫款令 DEUd[  
advancing 贷出 wMH[QYb<*  
adverse balance 逆差 Ss@u,`pr  
adverse exchange 逆汇 c N02roQl  
advertisement addressed to shareholders 在报章刊登的致股东通告 B\=SAi  
advice for collection 托收通知书 tr6jh=  
advice of drawing 提款通知书；汇票通知书 yCF"Z/.  
advice of payment 付款通知 5+e>+$2  
Advisory Committee [Securities and Futures Commission] TIcd _>TW  
谘询委员会〔证券及期货事务监察委员会〕 *3A3>Rwu  
Advisory Committee on Diversification 经济多元化谘询委员会 M>*0r<qn  
affidavit 誓章；遗产申报誓章 E;6Y? vJ  
affidavit of no receipt 述明无收款的誓章 _o@(wGeu#  
affiliate 联号；联营公司；附属公司 G$?|S@I,  
affiliated company 附属公司；联号；联营公司 2Ueq6IuQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 &\;<t,3A~  
affordability 负担能力 T[5gom  
African Development Bank [AfDB] 非洲开发银行 'O.+
6`&  
after-acquired property 事后取得的财产 :r1;}hIA9  
after-hours dealing 市后交易 U}tl_5%)  
after-tax profit 税后盈利；税后利润；税后溢利 V,>+G6e  
agency agreement 代理协议 *'UhlFed  
agency expenses 代理机构的开支 D+@-XU<Lp<  
agency fee 代理费 5kGxhD  
Agency Law 《代理法》 W4)kkJ  
agent 代理人；承销人 F^ I\X  
agent of company 公司代理人 $q Zc!Qc  
agent's fee 代理人费；经纪费 &Q\_;  
aggregate 总计；总数；总体数字 ! (2-(LgA  
aggregate amount 总款额；总额 89LpklD  
aggregate assets and liabilities 总体资产与负债 ]]el|  
aggregate at constant price 按固定价格计算的总体数字 E S#rs="  
aggregate demand 总需求 u~$WH, P3  
aggregate gross position 总持仓量
pyUNRqp  
aggregate limit 总限额 hnp`s%e,  
aggregate of salaries tax 合计薪俸税 XXa(305  
aggregate performance 总体表现；总体业绩 cvZni#o2)  
aggregate supply 总体供应 H7{Q@D8  
aggregate surplus 总盈余 %xf)m[JU=  
aggregate total 整体总额 IZv~[vi_  
aggregate value 总值；合计价值 8|1`Tn}o  
aggregated basis 合计基准 5;X {.2  
aggregated net chargeable income 合计应课税入息实额 c u\ls^  
aggregation 合并计算；合计；总和 Cw 1 9y  
aggregation of incomes of husband and wife 夫妇入息合并计算 7m@
)Lv

 
aggregation of property 财产的总和 Ihdu1]~R{  
agio 差价；贴水 G
s+\D0o!  
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》 ANckv|&'v  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4rI:1yGt@  
《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》 54<6Dy f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment  DZ^=*.  
《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》 X Y~;)<s_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .qSBh hH\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7SBM^r
}  
agreement for a settlement 授产协议 ?QGm
oQ)  
agreement for assignment 转让协议 %0vTA_W  
agreement for sale 售卖协议；买卖协议 .4wTjbO6  
agreement for sale and purchase 买卖协议 fJX\'Rc\  
agreement for the payment of interest 支付利息协议 u K'<xM"%T  
agreement for the repayment of money 还款协议 A:kkCG!~Nf  
agreement of reinsurance 再保险协议 ?3`q+[:  
Agricultural Bank of China 中国农业银行 J#0GlK@"  
air passenger departure tax 飞机乘客离境税 2< p{z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 I^WIa"u_  
airport tax 机场税 fs&,
w  
alcohol duty 酒精税 JxjP@nr  
alienation 让与；让渡；转让 #:$O=@@?M  
alimony 生活费；赡养费 V/J>GRjw  
All Ordinaries Index [AOI] 所有普通股指数 O~.U:45t  
all risks 全险；综合险 ?$3r5sx  
All Sales Record for Stock Market 《股票市场成交报告》 =K&#.r  
Allied Capital Resources Limited 新联财务有限公司 N6h1|
_o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6MuWlCKF8  
allocation letter 拨款信件 (YIhTSL"]  
allocation of fund 分配款项；预留款项 ,*7H|de7  
allocation of profit 利润分配；溢利分配 Am=wEu[b  
allocation warrant 拨款令 HzE1r+3Q@  
allotment 分配；配股 WNhbXyp_  
allotment notice 股份配售通知；配股通知 SC'BmR"ox  
allotment of shares 股份分配 ^Z2kq2}a  
allowable 可获宽免；免税的 , 7Xqte  
allowable business loss 可扣除的营业亏损 xS"$g9o0  
allowable expenses 可扣税的支出 5|{)Z]M%9  
allowance 免税额；津贴；备抵；准备金 [(1O"  
allowance for debts 债项的免税额 UV4u.7y  
allowance for depreciation by wear and tear 耗损折旧免税额 kGm:VYf%  
allowance for funeral expenses 殡殓费的免税额 ;;@IfZ ?j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?L=A2C\_-  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^OF5F8Tf/  
allowance to debtor 给债务人的津贴 |=\91fP68`  
alteration of capital 资本更改 Raefj(^V  
alternate trustee 候补受托人 1  o|T  
amalgamation 合并 <{giHT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Rvvh{U;t  
ambit of charges 征税范围；收费范围 s|Zx(.EP  
amended valuation 经修订的估值 }'lNi^"XL  
American Commodities Exchange 美国商品交易所 Q!K`e)R  
American Express Bank Limited 美国运通银行 uyFn}y62  
American Stock Exchange 美国证券交易所 B s,as  
amortization 摊销 NgHpIonC  
amount due from banks 存放银行同业的款项 +jtA&1cf  
amount due from banks abroad 存放海外银行同业的款项 " \:ced  
amount due from holding companies 控股公司欠款 &s:=qQa1  
amount due from local banks 存放本港银行同业的款项 1i u =Y  
amount due to banks 银行同业的存款 +3Y!xD?=  
amount due to banks abroad 海外银行同业的存款 h'l^g%;  
amount due to holding companies 控股公司存款 ~n6[$WjZA  
amount due to local banks 本港银行同业的存款 ;-Ss# &  
amount due to outport banks 外埠银行同业的存款 1~'_K9eE  
amount for note issue 发行纸币的款额 >dk9f}7-  
amount of bond 担保契据的款额 ('t kZt%8  
amount of consideration 代价款额 "<*awWNI  
amount of contribution 供款数额 -u|l}}b
h  
amount of indebtedness 负债款额 -l "U"U"F  
amount of principal of the loan 贷款本金额 .|uLt J  
amount of rates chargeable 应征差饷数额  5@ foxI  
amount of share capital 股本额 :M j_2  
amount of sums assured 承保款额 ^Gq5ig1rxy  
amount of variation 变动幅度 8%[HYgd5)  
amount of vote 拨款数额 Q2eXK[?*  
amount payable 应付款额 kJkxx*:u  
amount receivable 应收款额 cn%2OP:L^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jf)3< ~G  
analysis 分析 :tM?%=Q  
ancillary risk 附属风险 b{RqwV5P  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?U_9{}r  
annual accounting date 年结日期 ^Dr.DWi{$  
annual allowance 每年免税额；年积金；年度津贴；年津 ,
-'4L9  
annual balance 年度余额 6e.v&f7(  
annual disposable income 每年可动用收入 [9V
]On  
annual estimates 周年预算 F}U5d^!2  
annual fee 年费 #dc1pfL!y{  
annual general meeting 周年大会 )p8I@E  
annual growth rate 年增率；每年增长率 `5'2Hg+  
annual long-term supplement 长期个案每年补助金 t\r:E2 O  
annual pensionable emolument 可供计算退休金的年薪   \&a.}t  
annual report 年报 %j
EY3q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <tbZj=*O/o  
annual return 周年报表；周年申报表；每年报税表格 i"HgvBHx  
Annual Return Rules 《周年报表规则》 WA.AFt  
annual review of consumer prices 每年消费物价回顾 aV>aiR=  
annual roll-forward basis 逐年延展方式 .0|
=[|  
annual salary 年薪 RH(V^09[o  
annual statement 年度报表；年度决算表 [;KmT{I9  
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 st/n"HQ  
annuitant 年金受益人 \cQ .|S  
annuity 年金 R#(G%66   
annuity contract 年金合约 %y"J8;U  
annuity on human life 人寿年金 vG Vd  
antecedent debt 先前的债项 7 ({=*  
ante-dated cheque 倒填日期支票 xNpg{cQ=  
anticipated expenditure 预期开支 >fzwFNdo  
anticipated net profit 预期纯利 sG,+  
anticipated revenue 预期收入 [$a<b/4  
anti-inflation measure 反通货膨胀措施 >t3'_cBC!  
anti-inflationary stance 反通货膨胀立场 g:<?  
apparent deficit 表面赤字 M=y0PCD  
apparent financial solvency 表面偿债能力 n.hElgkUOr  
apparent partner 表面合伙人 59*M"1['Q  
application for personal assessment 个人入息课税申请书 KrKu7]If6#  
application of fund 资金应用 M)!skU  
application to release as liquidator and to destruct the books of accounts and documents !QEL"iJ6M'  
申请免除清盘人职务及毁灭帐簿与文件 U,;xZe  
appointed actuary 委任精算师
B9X8  
appointed auditor 委任核数师；委任审计师 7>i2OBkAhB  
appointed trustee 委任的受托人 k\N4@UK  
appointer 委任人 w#(RW7":F  
apportioned pro rata 按比例分摊 [f!O6moR6  
apportionment 分配；分摊 b2kWjg.4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0oU=RbC  
apportionment formula 分摊方程式 Lw*]EG|?  
apportionment of estate duty 遗产税的分摊 )%Ru#}1X6  
appraisal 估价；评估 6^#uLp>  
appreciable growth 可观增长 s_eOcm  
appreciable impact 显着影响 [pgZbOIN37  
appreciable increase 可观增长 ]hE="z=n  
appreciation 增值；升值 @Bs0Avj.  
appreciation against other currencies 相对其他货币升值 4h|dHXYZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 otr>3a*'  
appreciation tax 增值税 B@t'U=@7  
appropriation 拨款；拨用；拨付 "tu*YNP\Q  
appropriation account 拨款帐目 6EJVD!#[K  
Appropriation Bill 拨款法案 ]Kdet"+  
appropriation-in-aid system 补助拨款办法 Q$ZHv_VLx  
approved assets 核准资产 op7FZHs  
approved basket stock 认可一篮子证券 UG2w 1xqHw  
approved budget 核准预算 lBA+zZ  
approved charitable donation 认可慈善捐款 z`$J_CjY  
approved charitable institution 认可慈善机构 wJG$c-(\0  
approved currency 核准货币；认可货币 eW8[I'v_&  
approved estimates 核准预算 ;sPzOS9  
approved estimates of expenditure 核准开支预算 XU-m"_t  
approved overseas insurer 核准海外保险人 K:r\{#9  
approved overseas trust company 核准海外信托公司 *t9eZ!_f?  
approved pooled investment fund 核准汇集投资基金 H?yE3w  
approved provident fund scheme 认可公积金计划 Q:Mh
jkOr}  
approved provision 核准拨款 i0pU!`0  
approved redeemable share 核准可赎回股份 Tby,J B^U  
approved regional stock 认可地区性证券 SKXD^OH  
approved retirement scheme 认可退休金计划 ?m;;D'1j  
approved subordinated loan 核准附属贷款 RuAlB*  
arbitrage 套戥；套汇；套利 A^Cj1:,  
arbitrageur 套戥者；套汇者 ohQAA h  
arbitrary amount 临时款项 4TRG.$2[  
arrangement 措施；安排；协定 l@~LV}BI  
arrears 欠款 3HiFISA*  
arrears of pay 欠付薪酬 .mxTfP=9  
arrears of revenue 逾期未收税款；逾期未收的帐项 xiM&$<LpR  
articles of association 组织章程；组织细则；组织章程细则 G&9#*<F$c  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I&]G   
ascertainment of profit 确定利润 X-JV'KE}^z  
"Asia Clear" “亚洲结算系统” w1|Hy2D`0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MZv\ C  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i$UQbd  
Asian Development Fund [ADF] 亚洲发展基金 Mm=Mz  
Asian dollar bond 亚洲美元债券 {3edTu  
Asian dollar market 亚洲美元市场 .~klG&>aV  
Asian dollar rate 亚洲美元利率 '2^ Yw  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 IcF@F>>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 85]SC$  
asked price 沽盘；喊价；索价；卖方报价 :tGYs8UK  
assessable income 应评税入息 61K"(r~  
assessable loss 应评税亏损 ..KwTf  
assessable profit 应评税利润 k#)
Ad*t  
assessable value 应评税值 t})$lM  
assessed profit 估定利润 7_\Mwy{P  
assessed value 经评估价值 p1O6+hRio  
assessment 评税；评定；估价；评税单 V@ :20m  
assessment number 评税编号；估价编号 +=3CL2{An  
assessment of additional tax 补加税评税 9$l>\.6  
assessment of performance 业绩评估；实绩评价 ``QHG&$/  
Assessor 评税主任 83iCL;GS=  
asset price bubbles 资产价格泡沫 cFZCf8:zB  
asset-backed securities 具资产保证的证券 %3=J*wj>D  
assets accretion 资产增值 ,x_Z JL  
assets and liabilities 资产与负债 K"{HseN{  
assets betterment statement 资产递增表；资产改进表 RKkGITDk  
assets lending 实物放款；有抵押贷款 >Pal
H24]  
assets of the company passing on the death 死者去世时转移的公司资产 JMyTwj[7  
assets pledged as security for liabilities 用作负债抵押的资产
pY}/j;.[  
assets portfolio 资产投资组合 U;^[$Aq  
assets price 资产价格 )0CQP  
assets quality 资产质素 H;KDZO9W  
assets realization 资产变现
@Hjea1@t  
assets refinancing arrangement 资产再集资安排 8X7{vN_3K  
assets securitization 资产证券化 yTAvF\s$(  
assets situated outside Hong Kong 在香港以外地方的资产 hWEnn=BW  
assets stripping 削减资产；拆卖资产 H{`{)mS  
assets value 资产值 $k2)8#\  
assignee 承让人 [
*Ju3  
assignment 转让；转让书；转让契 1B:aC|B  
assignment of interest 权益转让 O!R"v'  
assignment of letters patent and trade mark 专利证书及商标转让 w2"]Pl  
assignment of property 物业转让；物业转让书 --k:a$Nt  
assignment right 转让权 `T WN^0!]  
assignor 转让人 <'m6^]:  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 clDHTj=~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @LX6hm*}  
associate member 附属会员 M]EsS^/X  
associated body corporate 相联法人团体 lrEj/"M  
associated company 相联公司；联属公司 \8b6\qF/\  
associated corporation 相联法团 x8N|($1  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] J !#Zi#8sF  
公认会计师公会〔英国〕 }E&NPp>  
Association of Futures Exchange Brokers 香港期货经纪协会 F9Z@x)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 }GZbo kWg.  
association of underwriters 承保人组织 B5=($?5^6%  
assumption of control 接管 TMj4w,g4  
assurance 担保；保险；转易；转易书 'Cg{_z.~c  
assurance of interest 权益的转易 lF4u{B9DM  
at 19XX price 按一九ＸＸ年价格计算 !,&yyx.  
at a discount 按赔价计算；按贴水价格计算；打折扣 y!Cc?$]_Y  
at a premium 按溢价计算；按升水价格计算 ^PqF<d6  
at call 通知付款；按通知 l?E|RKp  
at constant market price 按固定市价计算 hKe30#:
v  
at constant price 按固定价格计算 l I-p_K  
at cost 按成本计算 #$1$T  
at current market price 按当时市价计算；按现时市价计算 FxU'LN<;HY  
at current price 按当时价格计算；按现时价格计算 B@K[3  
at factor cost 按要素成本计算；按生产要素成本计算 Fvl`2W94;  
at money-of-the-day price 按付款当日价格计算 n9UKcN-  
at or better 按指定或较佳价位〔买卖指令〕 v.g"{us  
at par 按面值计算；平价 9O98Q6-s  
at sight 见票即付 M7dU@Ag  
at the close 按收市盘 b-<HXn_Fd  
at the opening 按开市盘 -T_\f?V88  
attestation 见证；见证条款 Z!{UWegun  
at-the-money option 平价期权 +"!aM?o  
attorney 受权人；受托代表人 >S#ul?  
attornment 新拥有人承认书 =nRuY'  
attributable profit 可归属利润 Qi=*1QAkr  
attributable share value 可归属股份价值 8tc*.H{^+  
Auckland Stock Exchange 奥克兰证券交易所 D<):ZfUbI  
auction 拍卖 ;A#~`P  
auctioneer 拍卖商 c@du2ICUc  
audit 审计；核数 AtHS@p  
Audit Commission 审计署 Z85|I.mr  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] SI-X[xf  
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〕 A"l{?;~  
audit review 帐目审查 U}AX0*S  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  ?J&)W,~  
audited account 审计帐目；经审计的帐目 49h0^;xlo:  
audited annual account 经审计的周年帐目 ^ddO&!U  
audited balance sheet 经审计的资产负债表 ?U9/fl  
auditor 核数师；核数主任；审计师 Wmz`&nsn[  
auditor's certificate 核数师证明书；审计师证明书 r0\f;q  
auditor's report 核数师报告；审计师报告 %+tV/7|F  
Aussie bond 澳元债券 |f' 8p8J  
austerity budget 紧缩预算 F!g;A"?V  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ap<J'?~y  
Australia All Ordinaries Index 澳洲所有普通股票指数 p@I9<^"
 
Australian Dollar [AUD] 澳元 y-+G wa3  
Australian Options Market 澳大利亚期权市场 U{#xW  
Australian Securities Commission 澳洲证券事务监察委员会 P
Jo  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 JP=ZUu  
Australian Stock Exchange 澳大利亚证券交易所 KH<v@IJ\  
Austrian Schilling [ATS] 奥地利先令 km 5E)_]  
authentication 认证；鉴证 u{C)qb5Pu  
authority to purchase 委托购买证；委购书 Pes =aw  
authorization 认可；核准；授权；授权书 MCy~@)-IN  
authorization by direction 指示授权 e}"wL g]  
authorization by instruction 指令授权 U^$E'Q-VK  
authorization by warrant 令状授权 gGfq6{9g  
authorization of unit trust 单位信托的认可 d"&3Q_2CD  
authorized agent 指定代理人 ,2zKQ2z  
authorized capital 法定资本 p\D >z("  
authorized clerk 出市员 =vEkMJOs  
authorized dealer 认可交易商 0m=(W^c  
authorized financial institution 认可财务机构 u,9q<&,  
authorized fund 认可基金 Q[_Ni15  
authorized fund house 获授权的基金公司；认可基金公司 2d&^Sp&11  
authorized institution 认可机构 pVG>A&4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 AQh["1{yJ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 A,<@m2  
authorized insurer 获授权保险人；获认可承保人 yazZw}};  
authorized investment 特准投资项目 4iBxPo(0  
authorized person 获授权人 ScJu_Af  
authorized representative 获授权代表 z,+m[x=/N  
authorized share capital 法定股本 L82NP)St  
automated quotation system 自动报价系统 l l:jsm  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8+(c1  
自动交易系统〔香港期货交易所有限公司〕 g:i*O^c@  
automatic adjustment mechanism 自动调整机制 kI+b <$:D  
automatic adjustment system 自动调整系统 i+ic23$4M  
Automatic Clearing House 自动票据交换所 #313 (PWH  
automatic exchange rates accumulation system 自动化汇率累集系统 `A{'s %$?!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _85E=  
automatic teller machine [ATM] 自动柜员机 UK:M:9  
autopay 自动转帐 P>W8V+l![  
available assets 可用资产 L>:FGNf^H  
available fiscal reserve 现存财政储备 X[{\3Av  
available profit 可用利润 U_Y;fSl>  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 cVg$dt  
average 平均；平均数；海损 H%T3Pc  
average basic salary 平均基本薪金 4K #^dJnC  
average consumer expenditure 平均消费开支；一般消费开支 va+m9R0  
average cost 平均成本 +/_!P;I  
average cost of land production 增辟土地平均成本 {~1M  
average daily turnover 平均每日成交额 i*A$SJ:}  
average daily wage rate 平均每日工资率 ._(z~3s  
average expenditure pattern 平均开支模式 3G(skphE  
average growth rate 平均增长率 >I:9'"`  
average net fixed assets 固定资产平均净值 Esa6hU#  
average of relatives 相对价格平均数 [Ekgft&  
average price 平均价格 5j1 IH,yW  
average propensity to consume 平均消费倾向；一般消费倾向 d!!3"{'  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +1f{_v  
average rate 平均率 f>4+,@G  
average revenue 平均收入；平均收益 ds')PIj  
average stock 平均库存；平均存货 d-i&k(M  
average yearly rent 平均年租 |{!Ns+'  
avoidance of double taxation 避免双重课税 oHRbAE^  
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 U(8I
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