一些有用的会计术语(也不知道发的地方对不对)A

A: s6.#uT7h  
A share Ａ股；甲类股份 MO-)j_o-Z  
abatement of tax 减税；减扣免税额 oRQJ YH  
ABN AMRO Bank N.V. 荷兰银行 #0gwN2Nv"L  
above-the-line expenditure 线上项目支出；经常预算支出 kSq1Q#Bxq  
above-the-line receipt 线上项目收入；经常预算收入 5fDnr&DR  
ABSA Asia Limited 南非联合亚洲有限公司 J-)9>~[E<  
absolute change 绝对数值变更 fsH=2p  
absolute expenditure 实际开支 z-;2)RkV2  
absolute guideline figure 绝对准则数字 c]!Yb-  
absolute interest 绝对权益 0OAHD'  
absolute order of discharge 绝对破产解除令 u
SU[Y,'x  
absolute profit margin 绝对利润幅度 RT$.r5l_@  
absolute value 实值；绝对值 M73d^
z  
absolutely vested interest 绝对既得权益 x9s1AzM{  
absorbed cost 已吸收成本；已分摊成本 YMfjTt@Q  
absorption 吸收；分摊；合并 \g<=n&S?  
absorption rate 吸收率；摊配率；分摊率 W*/0[|n*  
ACB Finance Limited 亚洲商业财务有限公司 J8:f9a:|M  
acceptable form of reciprocity 合理的互惠条件 wR*>9LjeG  
acceptable rate 适当利率；适当汇率 6im!v<1Qx  
acceptance agreement 承兑协议 ~T'Ri=  
acceptance for honour 参加承兑 bL"!z"NA  
acceptor 承兑人；接受人；受票人 Kb5 YA  
acceptor for honour 参加承兑人 M^3pJ=;5  
accident insurance 意外保险 qt{{q  
Accident Insurance Association of Hong Kong 香港意外保险公会 'mR9Uqq\  
accident insurance scheme 意外保险计划 eV)'@8p
 
accident year basis 意外年度基准 QM'Db`B  
accommodation 通融；贷款 E0-<-w3'  
accommodation bill 通融票据；空头票据 :$gR >.`  
accommodation party 汇票代发人  Re^~8q[  
account balance 帐户余额；帐户结余 f9FLtdh \7  
account book 帐簿 "Acc]CqH*  
account collected in advance 预收款项 7GVI={
b  
account current book 往来帐簿 Z[pMlg6Z  
account of after-acquired property 事后取得的财产报告 /Xo8 kC  
account of defaulter 拖欠帐目 u[;,~eB%w  
account payable 应付帐款 **!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Gn7P` t*.  
account receivable 应收帐款 mpysnKH  
account receivable report 应收帐款报表 oo{3-+ ?  
account statement 结单；帐单；会计财务报表 ne(zGJd  
account title 帐户名称；会计科目 TE!+G\@  
accountant's report 会计师报告 D<:J6W7]
 
Accountant's Report Rules 会计师报告规则 g7r_jj%ow  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1
Zj NRg=  
Accounting Arrangements 《会计安排》 Q>[Xm)jr:  
accounting basis 会计基础 Sp>v`{F  
accounting by Official Receiver 破产管理署署长呈交的帐目 / Hg/)  
Accounting Circular 《会计通告》 N+M^e`H  
accounting class 会计类别
MzudCMF  
accounting date 记帐日期；会计结算日期 V.U9Q{y
"  
accounting for money 款项核算 rjLPX  
Accounting Officer 会计主任 wSwDhOX=  
accounting period 会计报告期；会计期 YN>k5\M_v  
accounting policy 会计政策；会计方针 MrGq{,6C  
accounting practice 会计惯例
>*FHJCe  
accounting principle 会计准则 XwNJHOaF  
accounting record 会计记录 5B76D12  
accounting report 会计报告 C~:@ETcbil  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 DtrR< &m  
Accounting Society of China 中国会计学会 ~vMdIZ.h  
accounting statement 会计报表 g!*5@k|C  
accounting system 会计制度；会计系统 7Fd`MTo  
accounting transaction 会计事项；帐务交易 p,'Z{7HG  
accounting treatment 会计处理 aF (L_  
accounting year 会计年度 !|@hU/  
accretion 增值；添加 IVblSiFF  
accrual 应计项目；应累算数目 -4IHs=`;I  
accrual basis 应计制；权责发生制 /suW{8A(E  
accrual basis accounting 应计制会计；权责发生制会计 4`M7 3k0  
accrue 应累算；应计 *(>,\8OVf  
accrued benefit 应累算利益 M1 5_  
accrued charges 应计费用 ^+'[:rE  
accrued cumulative preference share dividend 应累算的累积优先股股息 qVDf98  
accrued expenses 应累算费用 zA g.,dA  
accrued interest payable 应付利息；应计未付利息 dr~6}S#  
accrued interest receivable 应收利息；应计未收利息 9z0G0QW[  
accrued right 累算权益 7u|X .X  
accruing profit 应累算的利润 Z|k>)pv@  
accumulated fiscal reserve 累积财政储备 t5"g9`AL  
accumulated profit 累积利润；滚存溢利 UG5AFZ\  
accumulated reserve 累积储备 i3[%]_eP.  
accumulation of surplus income 累积收益盈余 lNwqWOWy  
acquired assets 既得资产 T1YCld  
acquisition 收购；购置；取得 m2|%AD  
acquisition cost 购置成本
6 J B"qd  
acquisition expenses 购置费用 pSC\[%K  
acquisition of 100% interest 收购全部股权 #FNSE*Y  
acquisition of control 取得控制权 o,D7$WzL  
acquisition of fixed assets 购置固定资产 <jwQ&fm)/R  
acquisition of shell “买壳” 8uq`^l%KkZ  
acquisition price 收购价 W7PL]5y&  
act of God 天灾 =}1)/gcM  
acting partner 执事合伙人 }#Gq*^w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 EpsjaOmAF  
active partner 积极参与的合伙人 ,^K}_z\9f  
active trading 交投活跃 )A1u uW (  
actual circulation 实际流通 ??u*qO:p  
actual cost 实际成本 Wp2$L-T&$  
actual expenditure 实际开支；实际支出 _<
LJQ  
actual income 实际入息；实际收入；实际收益 tP0\;W  
actual market 现货市场 E'ay @YAp  
actual price 现货价；实际价格 ;ifPqLkO  
actual profit 实际利润 N R0"yJV>  
actual quotation 实盘；实际价位；实际报价 nd4Z5=X  
actual year basis 按实际年度计算 fb*h.6^y9  
actuals 实货 *+|,rcI  
actuarial investigation 精算调查 :H(wW   
actuarial principle 精算原则 Q dPqcw4+X  
actuarial report 精算师报告 H,q-*Kk  
Actuarial Society of Hong Kong 香港精算学会 ;rqW?':(i  
actuarial valuation 精算师估值 9m+ejTK{U  
actuary 精算师 km,I75o.  
ad referendum agreement 暂定协议；有待覆核的协定 !-cK@>.pE  
ad valorem duty 从价税；按值征税 y:Ne}S*ncE  
ad valorem duty system 从价税制 n)t
'?7  
ad valorem fee 从价费 uK;&
L?WB  
ad valorem tariff 从价关税 -2/&i  
additional allowance 额外免税额 hC D6  
additional amount for unexpired risk 未过期风险的额外款额 ,%X"Caz  
additional assessable profit 补加应评税利润 LuE0Hb"S8  
additional assessment 补加评税 9 7Ua,  
additional commitment 额外承担 #M5pQ&yZy  
additional commitment vote 额外承担拨款 kIwq%c;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &ra2(S45  
additional dependent parent allowance 供养父母额外免税额 F>lM[Lu#  
additional provision 额外拨款 :6[G;F7s  
additional stamp duty 附加印花税 9pMXjsE
  
additional tax 补加税罚款；补加税款 pAtt=R,Ht  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]*]#I?&'Hx  
adjudged bankrupt 被裁定破产 =!N,{V_  
adjudicated bankrupt 裁定破产人 "969F(S$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Z(Z$>P&4  
adjudication of bankruptcy 裁定破产；宣告破产 >.1d1#+b  
adjudication of insolvency 裁定无力偿还债务 mTU[khEmL=  
adjusted actual 经调整的实数；调整后的实数 e,DRQ2AU  
adjusted current assets 经调整的流动资产；调整后的流动资产 VYw<8AEFY  
adjusted figure 经调整的数字；调整后的数额 nIEIb.-  
adjusted liabilities 经调整的负债；调整后的负债 4L_AhX7  
adjusted loss 经调整的亏损；调整后的亏损 n3" @E<rW  
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 7I=vgT1F  
adjusted profit 经调整的利润；调整后的利润
qp{3I("_  
adjusted surplus 经调整的盈余额；调整后的盈余额 V M{Sng  
adjusted value 经调整的价值；调整后的价值 J
KY  
adjustment 调整；修订；理算〔保险〕 lKBI3oYn  
adjustment centre 调剂中心 q5G`N>"V  
adjustment lag 调整过程的时间差距；调整时差 x,j%3/J^2  
adjustment mechanism 调整机制 W1 \dGskV  
adjustment of loss 亏损调整 m`9P5[m#x>  
adjustment process 调整过程；调整程序 S|  
adjustment range 调整幅度 Sah!|9  
administered exchange rate 受管制汇率 m}32ovpw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 G{u(pC^  
administration expenses 行政费用 !IC@^kkh{  
administration fee 手续费；行政费 $[U:Dk}  
administration in bankruptcy 破产管理 Uo0[ZsFD  
administration order 遗产管理令 =:=s  
administrator 管理人；遗产管理人 sUk&NM%>  
administrator of the estate 遗产管理人 =J0r,dR  
admission of debt 债项承认书 2= )V"lR\  
admission of proof 接纳债权证明 J 7HOSFwXn  
advance 放贷款项；垫付款项；预支款项；预付款项 RHu4cK!5  
advance account 暂支帐目；预付款帐户 RH^;M-'  
advance compensation 预付补偿金 WiqkC#N  
advance from shareholder 股东垫款 -?L3"rxAP  
advance pending reimbursement 预支以待日后付还 #:E^($v  
advanced economy 先进经济体系 x }.&?m  
advancement 预付；预付财产 Ch'e'EmI  
advances warrant 垫款令 Zfc{}ius  
advancing 贷出 T?KM}<$(O  
adverse balance 逆差 },%,v2}  
adverse exchange 逆汇 V(=3K
"j  
advertisement addressed to shareholders 在报章刊登的致股东通告 FvyC$vip  
advice for collection 托收通知书 P/[}$(&:  
advice of drawing 提款通知书；汇票通知书 xA>3]<O  
advice of payment 付款通知 ;%mdSaf  
Advisory Committee [Securities and Futures Commission] }*|aVBvU  
谘询委员会〔证券及期货事务监察委员会〕 ZK`x(h{p)  
Advisory Committee on Diversification 经济多元化谘询委员会 L.x`Jpq(3  
affidavit 誓章；遗产申报誓章 +%H2;8{F  
affidavit of no receipt 述明无收款的誓章 :v%iF!+.P  
affiliate 联号；联营公司；附属公司 Q94p*]W"  
affiliated company 附属公司；联号；联营公司 ow7*HN*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 c8oE,-~  
affordability 负担能力 +:3p*x%1H  
African Development Bank [AfDB] 非洲开发银行 )VeeAu)p  
after-acquired property 事后取得的财产 L"'L@A|U  
after-hours dealing 市后交易 EASN#VG  
after-tax profit 税后盈利；税后利润；税后溢利 'e*:eBoyb  
agency agreement 代理协议 nnuJY$O;M  
agency expenses 代理机构的开支 |k<5yj4?  
agency fee 代理费 (AT)w/  
Agency Law 《代理法》 vpP8'f.  
agent 代理人；承销人 :auq#$B  
agent of company 公司代理人 -ze@~Z@  
agent's fee 代理人费；经纪费 NC%)
SG \  
aggregate 总计；总数；总体数字 OyATb{`'  
aggregate amount 总款额；总额 yJ2A!id  
aggregate assets and liabilities 总体资产与负债 ,ik\MSS  
aggregate at constant price 按固定价格计算的总体数字 )AXa.y  
aggregate demand 总需求 2$
O6%0  
aggregate gross position 总持仓量 :9W)CwZ)V  
aggregate limit 总限额 W:1GY#Pe  
aggregate of salaries tax 合计薪俸税 jF6[+bW<  
aggregate performance 总体表现；总体业绩 66'AaA;0^i  
aggregate supply 总体供应 IRbZ ;*3dO  
aggregate surplus 总盈余 7,ffY/  
aggregate total 整体总额 *]e9/f  
aggregate value 总值；合计价值 `r+`vJ$  
aggregated basis 合计基准 ]64?S0p1c!  
aggregated net chargeable income 合计应课税入息实额 Q@- 
h  
aggregation 合并计算；合计；总和 H1e^/JD)  
aggregation of incomes of husband and wife 夫妇入息合并计算 k-8$43  
aggregation of property 财产的总和 WO+_|*&  
agio 差价；贴水 4p]hY!7  
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》 x<>In"QV
 
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment q&@q/9kz  
《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》 .xg, j{%(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {3G2-$yb  
《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》 }O8#4-E_Ji  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Os)}kkja  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 D1~3 3;  
agreement for a settlement 授产协议 a*?,wmzl  
agreement for assignment 转让协议 $jN,]N~  
agreement for sale 售卖协议；买卖协议 t**o<p#)f  
agreement for sale and purchase 买卖协议 9 [wR/8Xm  
agreement for the payment of interest 支付利息协议 cp5  
agreement for the repayment of money 还款协议 F}4jm,w  
agreement of reinsurance 再保险协议 Y-G;;~  
Agricultural Bank of China 中国农业银行 K2ry@haN  
air passenger departure tax 飞机乘客离境税 8p.O rdp  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ek]CTUl*  
airport tax 机场税 d1/uI^8>  
alcohol duty 酒精税 Q);^gV  
alienation 让与；让渡；转让 /Avl&Rd  
alimony 生活费；赡养费 E{E%nXR)  
All Ordinaries Index [AOI] 所有普通股指数 K*oWcsu  
all risks 全险；综合险 &+7G|4!y  
All Sales Record for Stock Market 《股票市场成交报告》 
J@Qw6J  
Allied Capital Resources Limited 新联财务有限公司 psAdYEGk!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :a y-2  
allocation letter 拨款信件 ^?gs<-)B  
allocation of fund 分配款项；预留款项 Cs8e("w  
allocation of profit 利润分配；溢利分配 ^ ,yh38
4  
allocation warrant 拨款令 \bumB<w(]  
allotment 分配；配股 Q~G>=J9  
allotment notice 股份配售通知；配股通知 @(s"5
i.`)  
allotment of shares 股份分配 P[a\Q`}L  
allowable 可获宽免；免税的 {9YNv<3  
allowable business loss 可扣除的营业亏损 }~$96|J  
allowable expenses 可扣税的支出 NTL`9b  
allowance 免税额；津贴；备抵；准备金 (ZHEPN  
allowance for debts 债项的免税额 ?o.Q  
allowance for depreciation by wear and tear 耗损折旧免税额 &#qy:  
allowance for funeral expenses 殡殓费的免税额 ~U_,z)<`)c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Qh@A7N/L  
allowance for repairs and outgoings 修葺及支出方面的免税额 e X q}0-*f  
allowance to debtor 给债务人的津贴 VH5Vg We  
alteration of capital 资本更改 Dv[ 35[Yh  
alternate trustee 候补受托人 t"]~e"  
amalgamation 合并 %
2TjG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U#1,]a\  
ambit of charges 征税范围；收费范围 06~HVv  
amended valuation 经修订的估值 4O'X+dv^I  
American Commodities Exchange 美国商品交易所 Dl95Vo=1  
American Express Bank Limited 美国运通银行 \D,c*I|p7  
American Stock Exchange 美国证券交易所 
d`&F  
amortization 摊销 ,MdK "Qa>  
amount due from banks 存放银行同业的款项 tO]` I-  
amount due from banks abroad 存放海外银行同业的款项 4^Ghn  
amount due from holding companies 控股公司欠款 :s`\j
J  
amount due from local banks 存放本港银行同业的款项 }dO^q-t$3  
amount due to banks 银行同业的存款 4]3(Vyh`  
amount due to banks abroad 海外银行同业的存款 0s8w)%4$  
amount due to holding companies 控股公司存款 Vpsv@\@J>  
amount due to local banks 本港银行同业的存款 pt+[BF6P  
amount due to outport banks 外埠银行同业的存款 "8h7"WR  
amount for note issue 发行纸币的款额 8m;tgMFO  
amount of bond 担保契据的款额 kZ3w2=x3v  
amount of consideration 代价款额 b{wj4  
amount of contribution 供款数额 Ff@Cs0R  
amount of indebtedness 负债款额 and)>$)|  
amount of principal of the loan 贷款本金额 L.) 0!1  
amount of rates chargeable 应征差饷数额 BV01&.<|  
amount of share capital 股本额 QL_9a,R'r  
amount of sums assured 承保款额 ',P E25Z  
amount of variation 变动幅度 NM_Xy<.~E  
amount of vote 拨款数额 9WhZ= Xk  
amount payable 应付款额  ]7yr.4?a  
amount receivable 应收款额 BR [3i}Ud  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c})f&Z@<  
analysis 分析 O$,MdhyXC  
ancillary risk 附属风险 >|@i8?|E  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~i y]X:U  
annual accounting date 年结日期 NLA/XZ  
annual allowance 每年免税额；年积金；年度津贴；年津 W6 U**ir.  
annual balance 年度余额 [:(
^n0%  
annual disposable income 每年可动用收入 w `0m[*  
annual estimates 周年预算 o0'!u  
annual fee 年费 Au-h#YV  
annual general meeting 周年大会 (+ibT;!]  
annual growth rate 年增率；每年增长率 >2w^dI2  
annual long-term supplement 长期个案每年补助金 :7-2^7z)  
annual pensionable emolument 可供计算退休金的年薪 `gFE/i18  
annual report 年报 ~'<ca<Go|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o
)pso\;  
annual return 周年报表；周年申报表；每年报税表格 >l3iAy!sZ  
Annual Return Rules 《周年报表规则》 <|MF\D'  
annual review of consumer prices 每年消费物价回顾 QZs ]'*=#  
annual roll-forward basis 逐年延展方式 aEW sru  
annual salary 年薪 =~f\m:Y  
annual statement 年度报表；年度决算表 }hy, }2(8  
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  F6\Hqv  
annuitant 年金受益人 e7^B3FOx  
annuity 年金 3EN(Pz L  
annuity contract 年金合约 Lradyo44u\  
annuity on human life 人寿年金 at-+%e  
antecedent debt 先前的债项 z[`OYwsW  
ante-dated cheque 倒填日期支票 (7Q Fy  
anticipated expenditure 预期开支 R#x~f  
anticipated net profit 预期纯利 Btgxzf  
anticipated revenue 预期收入 ~l@ h  
anti-inflation measure 反通货膨胀措施 gL:Vj%c  
anti-inflationary stance 反通货膨胀立场 kED1s's  
apparent deficit 表面赤字 ^Voi4;  
apparent financial solvency 表面偿债能力 ~d072qUos  
apparent partner 表面合伙人 BrO" _  
application for personal assessment 个人入息课税申请书 Dxlpo! ?#  
application of fund 资金应用 :|tWKA  
application to release as liquidator and to destruct the books of accounts and documents j
aEUz5  
申请免除清盘人职务及毁灭帐簿与文件 @jxAU7!  
appointed actuary 委任精算师 hvO  
appointed auditor 委任核数师；委任审计师 WQ1~9#  
appointed trustee 委任的受托人 muJR~
4  
appointer 委任人 88l\8k4r  
apportioned pro rata 按比例分摊 RMvq\J}w!  
apportionment 分配；分摊 9cwy;au  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z=&cBv4Fs  
apportionment formula 分摊方程式 f6r~Ycf,f  
apportionment of estate duty 遗产税的分摊 p&nPzZQL(  
appraisal 估价；评估 ;"K;D@xzh]  
appreciable growth 可观增长 %7y8a`}  
appreciable impact 显着影响 zG. \xmp  
appreciable increase 可观增长 /)<x<7FKW  
appreciation 增值；升值 ym=7EY?o  
appreciation against other currencies 相对其他货币升值 Y%1 94fY$
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -0>gq$/N=^  
appreciation tax 增值税 KW1b #g%Z  
appropriation 拨款；拨用；拨付 }@XokRk  
appropriation account 拨款帐目 qG<3H!Z!ky  
Appropriation Bill 拨款法案 [<,i}z  
appropriation-in-aid system 补助拨款办法 +M=`3jioL  
approved assets 核准资产 <lo\7p$A  
approved basket stock 认可一篮子证券 .*Mp+Q}^  
approved budget 核准预算 ~stJO])a  
approved charitable donation 认可慈善捐款 $,)PO Z  
approved charitable institution 认可慈善机构 IGQcQ/M  
approved currency 核准货币；认可货币 j*'+f~A  
approved estimates 核准预算 p
"UdD  
approved estimates of expenditure 核准开支预算 L<62-+e`  
approved overseas insurer 核准海外保险人 o<8('j   
approved overseas trust company 核准海外信托公司 e>] gCa  
approved pooled investment fund 核准汇集投资基金 =+z+`
ot  
approved provident fund scheme 认可公积金计划 NtfzAz/  
approved provision 核准拨款 aVvma=  
approved redeemable share 核准可赎回股份 Id}/(Pkq  
approved regional stock 认可地区性证券 {gkzo3  
approved retirement scheme 认可退休金计划 rn9n_)  
approved subordinated loan 核准附属贷款 6^l|/\Y{  
arbitrage 套戥；套汇；套利 ?-Zl(uX  
arbitrageur 套戥者；套汇者 J^V}%N".  
arbitrary amount 临时款项 s ]XZQr%  
arrangement 措施；安排；协定 / :z<+SCh  
arrears 欠款 x=M%QFe  
arrears of pay 欠付薪酬 sW^e D;  
arrears of revenue 逾期未收税款；逾期未收的帐项 /2.}m`5  
articles of association 组织章程；组织细则；组织章程细则 *t%Z'
IA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [`4  
ascertainment of profit 确定利润 Db`SNk=  
"Asia Clear" “亚洲结算系统” dtT:,&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @y!oKF  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Mm)yabP  
Asian Development Fund [ADF] 亚洲发展基金 ZO#f)>s2  
Asian dollar bond 亚洲美元债券 E#!tXO&,  
Asian dollar market 亚洲美元市场 kfV}ta'^S  
Asian dollar rate 亚洲美元利率 .<Rw16O  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 qeUT]* w  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :*} -,{uX  
asked price 沽盘；喊价；索价；卖方报价 'EHtA9M  
assessable income 应评税入息 YWFq&II|Z  
assessable loss 应评税亏损 uo8
[,'  
assessable profit 应评税利润 VtN1
[}  
assessable value 应评税值 \'Q rJ ?D  
assessed profit 估定利润 CBr(a'3{Z  
assessed value 经评估价值 3%[;nhbA7  
assessment 评税；评定；估价；评税单 (hJ&`Tt  
assessment number 评税编号；估价编号 4OaU1Y[  
assessment of additional tax 补加税评税 tiGBjTPt  
assessment of performance 业绩评估；实绩评价 jP{&U&!i  
Assessor 评税主任 kz\Ss|jl  
asset price bubbles 资产价格泡沫 \47djm
G-  
asset-backed securities 具资产保证的证券 lHUd<kEC  
assets accretion 资产增值 lz7?Z  
assets and liabilities 资产与负债 S"4eS,5L|  
assets betterment statement 资产递增表；资产改进表 g&*,j+$ }  
assets lending 实物放款；有抵押贷款 awv$ }EFo  
assets of the company passing on the death 死者去世时转移的公司资产 `FGYc  
assets pledged as security for liabilities 用作负债抵押的资产 {sfA$ d0  
assets portfolio 资产投资组合 vh#81}@N7*  
assets price 资产价格 4iI4+  
assets quality 资产质素 ; I;&O5Y  
assets realization 资产变现 SF=TG84<  
assets refinancing arrangement 资产再集资安排 $niG)@*  
assets securitization 资产证券化 V,h}l"  
assets situated outside Hong Kong 在香港以外地方的资产 E|vXM"zFl  
assets stripping 削减资产；拆卖资产 [=BccT:b  
assets value 资产值 GEK7q<  
assignee 承让人 z"97AXu  
assignment 转让；转让书；转让契 n_4 r'w  
assignment of interest 权益转让 @-ml=S7;Sz  
assignment of letters patent and trade mark 专利证书及商标转让 @ry/zG#  
assignment of property 物业转让；物业转让书 ysj5/wtO0  
assignment right 转让权 a
pOa E7|  
assignor 转让人 Kl,NL]]4*5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 U`aB&[=$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 k2@]nW"S  
associate member 附属会员 'u:
-~nSX)  
associated body corporate 相联法人团体 |A/H*J,  
associated company 相联公司；联属公司 N;']&f  
associated corporation 相联法团 njc-=o  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `*l aUn  
公认会计师公会〔英国〕 H$+@O-  
Association of Futures Exchange Brokers 香港期货经纪协会 <D[0mi0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 uGv|!UQw  
association of underwriters 承保人组织 {Q}F.0Q  
assumption of control 接管 Mg~4) DW]  
assurance 担保；保险；转易；转易书 yQ)&u+r  
assurance of interest 权益的转易 A;<w
v>T  
at 19XX price 按一九ＸＸ年价格计算 gYCr,-_i  
at a discount 按赔价计算；按贴水价格计算；打折扣 ?<`oKBn  
at a premium 按溢价计算；按升水价格计算 :h(`eC  
at call 通知付款；按通知 )q66^%;S  
at constant market price 按固定市价计算 Cz)&R^  
at constant price 按固定价格计算 s+?
2oPa  
at cost 按成本计算 gBky
ZK  
at current market price 按当时市价计算；按现时市价计算 .g3=L  
at current price 按当时价格计算；按现时价格计算 &7i&"TNptP  
at factor cost 按要素成本计算；按生产要素成本计算 2t4\L3  
at money-of-the-day price 按付款当日价格计算 Mf2F LrAh  
at or better 按指定或较佳价位〔买卖指令〕 E.Q]X]q  
at par 按面值计算；平价 |AH>EXhv  
at sight 见票即付 :KgH
7s}  
at the close 按收市盘 DXo]O}VF  
at the opening 按开市盘 S,j. ?u*!  
attestation 见证；见证条款 z %Bzf~N9  
at-the-money option 平价期权 @c-  
attorney 受权人；受托代表人 +fvD1xHI  
attornment 新拥有人承认书 qJag>OY  
attributable profit 可归属利润 m):*>o55  
attributable share value 可归属股份价值 !> =ybRe  
Auckland Stock Exchange 奥克兰证券交易所 64mg:ed&  
auction 拍卖 ?=ffv]v|  
auctioneer 拍卖商 J#48c'  
audit 审计；核数 *E*oWb]H  
Audit Commission 审计署 {zWR)o .=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] TF%Xb>jy[  
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〕 c"v75lW-J  
audit review 帐目审查 6\ yBA_z
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a}uYv:  
audited account 审计帐目；经审计的帐目 hLbWqF  
audited annual account 经审计的周年帐目 (Vr%4Z8  
audited balance sheet 经审计的资产负债表 %@Z;;5
L  
auditor 核数师；核数主任；审计师 FpiTQC7d  
auditor's certificate 核数师证明书；审计师证明书 b8e\(Dww  
auditor's report 核数师报告；审计师报告 u4_QLf@I  
Aussie bond 澳元债券 3 3|t5Ia  
austerity budget 紧缩预算 0'Si ^>bW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {9yf0n  
Australia All Ordinaries Index 澳洲所有普通股票指数 BY.k.]/  
Australian Dollar [AUD] 澳元 V ^+p:nP  
Australian Options Market 澳大利亚期权市场 J*[@M*R;&  
Australian Securities Commission 澳洲证券事务监察委员会 4Wp5[(bg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 #R{>@]x`  
Australian Stock Exchange 澳大利亚证券交易所 3*& Y'/!  
Austrian Schilling [ATS] 奥地利先令 0:`|T jf_  
authentication 认证；鉴证 KW(a@X  
authority to purchase 委托购买证；委购书 +i!5<nn  
authorization 认可；核准；授权；授权书 wS);KLe3  
authorization by direction 指示授权 kzjuW  
authorization by instruction 指令授权 .G8>UXX  
authorization by warrant 令状授权 HT6 [Z1  
authorization of unit trust 单位信托的认可 #n'.a1R  
authorized agent 指定代理人 {g!7K  
authorized capital 法定资本 _Z Sp$>)/  
authorized clerk 出市员 $8)XN-%(  
authorized dealer 认可交易商 >Jmla~A  
authorized financial institution 认可财务机构 c3O/#*  
authorized fund 认可基金 F?|Efpzow?  
authorized fund house 获授权的基金公司；认可基金公司 *m}8L%<
HT  
authorized institution 认可机构 X>Vc4n<}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =w!ik9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~x
^y5[5{  
authorized insurer 获授权保险人；获认可承保人 Wk<fNHg  
authorized investment 特准投资项目 u0h%4f!X  
authorized person 获授权人 Td'Mc-/  
authorized representative 获授权代表 RbX9PF"|+  
authorized share capital 法定股本 )"S%'myj  
automated quotation system 自动报价系统 I@MG?ZQ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uhh7Ft#H  
自动交易系统〔香港期货交易所有限公司〕 Y>8Q
j+d  
automatic adjustment mechanism 自动调整机制 N#K)Z5J)b  
automatic adjustment system 自动调整系统 c1"wS*u  
Automatic Clearing House 自动票据交换所 &h0LWPl  
automatic exchange rates accumulation system 自动化汇率累集系统 -;7xUNQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "_q~S$i
^  
automatic teller machine [ATM] 自动柜员机 SvT0%2  
autopay 自动转帐 1o`1W4Q  
available assets 可用资产 E ?Mgbd3  
available fiscal reserve 现存财政储备 I&{T 4.B:U  
available profit 可用利润 s`jlE|jtN  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 n.&7lg^X  
average 平均；平均数；海损 SO=gG 2E  
average basic salary 平均基本薪金 w6i2>nu_O  
average consumer expenditure 平均消费开支；一般消费开支 ryVYY>*(K  
average cost 平均成本 b^VRpv  
average cost of land production 增辟土地平均成本 nwU],{(Hgr  
average daily turnover 平均每日成交额 |Dn Zk3M,  
average daily wage rate 平均每日工资率 ZC N}iQu4  
average expenditure pattern 平均开支模式 [(heE  
average growth rate 平均增长率 %d
zt'uz  
average net fixed assets 固定资产平均净值 TP rq:"K  
average of relatives 相对价格平均数 nzC *mPX8  
average price 平均价格 uQIPnd(V  
average propensity to consume 平均消费倾向；一般消费倾向 Z*m^K%qJ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1zPS#K/3  
average rate 平均率 509T?\r  
average revenue 平均收入；平均收益 Z)s !p  
average stock 平均库存；平均存货 "[N2qJ}p  
average yearly rent 平均年租 +})QTFV  
avoidance of double taxation 避免双重课税 ?4bYb]8Z  
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 mD'nF1o Ly  
Kk8wlC  
给你加分了