一些有用的会计术语(也不知道发的地方对不对)A

A: cM<08-:v  
A share Ａ股；甲类股份 xY.?OHgG/  
abatement of tax 减税；减扣免税额 *>:<  
ABN AMRO Bank N.V. 荷兰银行 GbQg(%2F  
above-the-line expenditure 线上项目支出；经常预算支出 hAds15 %C  
above-the-line receipt 线上项目收入；经常预算收入 Pd;8<UMk  
ABSA Asia Limited 南非联合亚洲有限公司 x1Z'_Qw  
absolute change 绝对数值变更 7$Wbf4  
absolute expenditure 实际开支 ?MfwRWY  
absolute guideline figure 绝对准则数字 ![4_K':=  
absolute interest 绝对权益 OaT]2o  
absolute order of discharge 绝对破产解除令 }fef*>>}  
absolute profit margin 绝对利润幅度 X>pCkGE  
absolute value 实值；绝对值 "1>w\21  
absolutely vested interest 绝对既得权益 'n
"we# [  
absorbed cost 已吸收成本；已分摊成本 0k_3]Li=(  
absorption 吸收；分摊；合并 `PeC,bp  
absorption rate 吸收率；摊配率；分摊率 g-u4E^,*|  
ACB Finance Limited 亚洲商业财务有限公司 )p#L"r^)  
acceptable form of reciprocity 合理的互惠条件 wi%ls8
F  
acceptable rate 适当利率；适当汇率 XL;WU8>  
acceptance agreement 承兑协议 8 .K; 2  
acceptance for honour 参加承兑 Wwr  
acceptor 承兑人；接受人；受票人 A42!%>PB  
acceptor for honour 参加承兑人 ']sjW'~  
accident insurance 意外保险 y,OG9iD:h  
Accident Insurance Association of Hong Kong 香港意外保险公会 VMo:pV  
accident insurance scheme 意外保险计划  >T:0  
accident year basis 意外年度基准 CbxWK#aMmB  
accommodation 通融；贷款 ~e)"!r  
accommodation bill 通融票据；空头票据 Y]`o-
dV  
accommodation party 汇票代发人 tnBCO%uG  
account balance 帐户余额；帐户结余 Yne1MBK  
account book 帐簿 ~gQYgv<7  
account collected in advance 预收款项 VV54$a  
account current book 往来帐簿 9pr.`w  
account of after-acquired property 事后取得的财产报告 f;OB"p  
account of defaulter 拖欠帐目 :AQ9-&i/a-  
account payable 应付帐款 3 _!MVT  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #Jp|Cb<qx  
account receivable 应收帐款 n{{"+;oR  
account receivable report 应收帐款报表 rXBCM  
account statement 结单；帐单；会计财务报表 JrX. f  
account title 帐户名称；会计科目 A@:U|)+4  
accountant's report 会计师报告 Nq6; z)$  
Accountant's Report Rules 会计师报告规则 !&.-{ _$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 P1^|r}  
Accounting Arrangements 《会计安排》 3xdJ<Lrq  
accounting basis 会计基础 Q Wc^}#!!  
accounting by Official Receiver 破产管理署署长呈交的帐目 QUZ+#*:s  
Accounting Circular 《会计通告》 \hEIQjfi  
accounting class 会计类别 
qu'D"0  
accounting date 记帐日期；会计结算日期 iweT@P`  
accounting for money 款项核算 XWNo)#_3  
Accounting Officer 会计主任 Akws I@@  
accounting period 会计报告期；会计期 k!bJ&} Q(b  
accounting policy 会计政策；会计方针 35x]'  
accounting practice 会计惯例 }J-e:FUF#  
accounting principle 会计准则 1_
;{1O+B  
accounting record 会计记录 *(5T?p[7  
accounting report 会计报告 ~4twI*f  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C9""sVs  
Accounting Society of China 中国会计学会 v046
 
accounting statement 会计报表 ~6O~Fth  
accounting system 会计制度；会计系统 9KJ}A
i  
accounting transaction 会计事项；帐务交易 r1}1lJ>7H  
accounting treatment 会计处理 h qhX  
accounting year 会计年度 2 J3/Eu  
accretion 增值；添加 9d( M%F  
accrual 应计项目；应累算数目 (J%>{?"ij  
accrual basis 应计制；权责发生制 a({N}ZDo  
accrual basis accounting 应计制会计；权责发生制会计 Ro `Xs.X  
accrue 应累算；应计 =1VZcLNt  
accrued benefit 应累算利益 ,&fZo9J9  
accrued charges 应计费用 i\DU<lD5VN  
accrued cumulative preference share dividend 应累算的累积优先股股息 >#gDk K  
accrued expenses 应累算费用 \
!w |  
accrued interest payable 应付利息；应计未付利息 zuFPG{^\#  
accrued interest receivable 应收利息；应计未收利息 =FiO{Aw`N  
accrued right 累算权益 ^j10 f$B  
accruing profit 应累算的利润 PY3bn).uR  
accumulated fiscal reserve 累积财政储备
~v:IgS  
accumulated profit 累积利润；滚存溢利 ufw[Ei$I:  
accumulated reserve 累积储备 s5Wb i
OF  
accumulation of surplus income 累积收益盈余 \}Iq-Je   
acquired assets 既得资产 Y7I\<JG<  
acquisition 收购；购置；取得 5Fj9.K~k  
acquisition cost 购置成本 Dbq/t^  
acquisition expenses 购置费用 2|WM?V&  
acquisition of 100% interest 收购全部股权 X8R:9q_  
acquisition of control 取得控制权 59"tHb6E  
acquisition of fixed assets 购置固定资产 >LH}A6dUC  
acquisition of shell “买壳” 3-1a+7fD  
acquisition price 收购价 .j>MsQP#\C  
act of God 天灾 rO{?.#~  
acting partner 执事合伙人 8Z"f"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5v`lCu]  
active partner 积极参与的合伙人 :)T*:51{#  
active trading 交投活跃 D:z_F
NN  
actual circulation 实际流通 R?tjobk!  
actual cost 实际成本 + 660/ e8N  
actual expenditure 实际开支；实际支出 UlNV%34"  
actual income 实际入息；实际收入；实际收益 mI:^lp  
actual market 现货市场 \IudS{ .?;  
actual price 现货价；实际价格 M`@ASL:u  
actual profit 实际利润 fBz|-I:k +  
actual quotation 实盘；实际价位；实际报价 @0C[o9  
actual year basis 按实际年度计算 j+q)  
actuals 实货 cD)9EFo  
actuarial investigation 精算调查 H5 :,hrZY  
actuarial principle 精算原则 AGjjhbGB  
actuarial report 精算师报告 >ZeARCf"f  
Actuarial Society of Hong Kong 香港精算学会 E $W0HZ'  
actuarial valuation 精算师估值 .)p%|A#^  
actuary 精算师 K)+]as  
ad referendum agreement 暂定协议；有待覆核的协定 gX(Xj@=(&  
ad valorem duty 从价税；按值征税 x
(4"!#  
ad valorem duty system 从价税制 h;y}g/HZ  
ad valorem fee 从价费 Qe4 % A  
ad valorem tariff 从价关税 X%N!gy  
additional allowance 额外免税额 PBFpV8P,  
additional amount for unexpired risk 未过期风险的额外款额 &5z9C=]e  
additional assessable profit 补加应评税利润 6X?:mn'%QF  
additional assessment 补加评税 H8HVmfM  
additional commitment 额外承担 ?UOaqcL  
additional commitment vote 额外承担拨款 {cO8q }L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]sE)-8  
additional dependent parent allowance 供养父母额外免税额 @3=q9ftm  
additional provision 额外拨款 yJ ljCu)f  
additional stamp duty 附加印花税 Iu5 9W>  
additional tax 补加税罚款；补加税款 8t)gfSG  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1w7XM0SHcn  
adjudged bankrupt 被裁定破产 b?lRada{I  
adjudicated bankrupt 裁定破产人 "M\rO!f:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _O11SiP]  
adjudication of bankruptcy 裁定破产；宣告破产 ".N{v1  
adjudication of insolvency 裁定无力偿还债务 '|),?  
adjusted actual 经调整的实数；调整后的实数 u?g&(h  
adjusted current assets 经调整的流动资产；调整后的流动资产 aSxDfYN=R  
adjusted figure 经调整的数字；调整后的数额 R?/xH=u>  
adjusted liabilities 经调整的负债；调整后的负债 ?~.:C'  
adjusted loss 经调整的亏损；调整后的亏损 ?,+&NX3m  
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 'jO8C2Th%  
adjusted profit 经调整的利润；调整后的利润 l]Xbd{  
adjusted surplus 经调整的盈余额；调整后的盈余额 JRZp'Ln  
adjusted value 经调整的价值；调整后的价值 D]rYg'  
adjustment 调整；修订；理算〔保险〕 q8;MPXSG3  
adjustment centre 调剂中心 4`fV_H.8  
adjustment lag 调整过程的时间差距；调整时差 k'PvQl"I  
adjustment mechanism 调整机制 }m%&|:PH  
adjustment of loss 亏损调整 $/5\Hg1  
adjustment process 调整过程；调整程序 F< 5kcu#iL  
adjustment range 调整幅度 ;T8(byH ?  
administered exchange rate 受管制汇率 S#HeOPRL  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 i "X" -)#  
administration expenses 行政费用 :F#^Q%-IS  
administration fee 手续费；行政费 7#oq|5  
administration in bankruptcy 破产管理 V[]Pya|s+  
administration order 遗产管理令 8O60pB;4  
administrator 管理人；遗产管理人 E?bv<L,"  
administrator of the estate 遗产管理人 oSf`F1;)HQ  
admission of debt 债项承认书 *PB/I4>{  
admission of proof 接纳债权证明 BS,EW  
advance 放贷款项；垫付款项；预支款项；预付款项 -1NR]#P'  
advance account 暂支帐目；预付款帐户 @g+v2(f2v  
advance compensation 预付补偿金 iQT0%WaHl  
advance from shareholder 股东垫款 }~ N\A  
advance pending reimbursement 预支以待日后付还 Ea'jAIFPpO  
advanced economy 先进经济体系 i gjn9p&_  
advancement 预付；预付财产 5K682+^5  
advances warrant 垫款令 v&7<f
$5  
advancing 贷出 BA@M>j6d  
adverse balance 逆差 *:"60fkoU  
adverse exchange 逆汇 e8oAGh"  
advertisement addressed to shareholders 在报章刊登的致股东通告 $>uUn3hSx\  
advice for collection 托收通知书 4K dYiuz0`  
advice of drawing 提款通知书；汇票通知书 >,'guaa  
advice of payment 付款通知 =h +SZXe<r  
Advisory Committee [Securities and Futures Commission] }Qe(6'l_  
谘询委员会〔证券及期货事务监察委员会〕 A:
2CP&*  
Advisory Committee on Diversification 经济多元化谘询委员会 + @|u8+  
affidavit 誓章；遗产申报誓章 W/WP }QM  
affidavit of no receipt 述明无收款的誓章 !Fxn1Z,  
affiliate 联号；联营公司；附属公司 +]NpcE'  
affiliated company 附属公司；联号；联营公司 W&D{0i`y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 f7!48
,(fB  
affordability 负担能力 % WXl*  
African Development Bank [AfDB] 非洲开发银行 Kb;Pd!Q  
after-acquired property 事后取得的财产 wgolgof  
after-hours dealing 市后交易 I.|b:c xN  
after-tax profit 税后盈利；税后利润；税后溢利 ;L#RFdh  
agency agreement 代理协议 B]}gfVO  
agency expenses 代理机构的开支 a}|<*!4zUQ  
agency fee 代理费 9IrCu?n9b  
Agency Law 《代理法》 Mqk|H~l5c  
agent 代理人；承销人 9 BU#THDm  
agent of company 公司代理人 Eyk:pnKJb  
agent's fee 代理人费；经纪费 /YU8L  
aggregate 总计；总数；总体数字 -%P}LaC<  
aggregate amount 总款额；总额 h8Oj E$ H  
aggregate assets and liabilities 总体资产与负债 J(maJuY  
aggregate at constant price 按固定价格计算的总体数字
y;4g>ma0  
aggregate demand 总需求 3 Fy CD4#  
aggregate gross position 总持仓量 H.C*IL9  
aggregate limit 总限额 +Zr~mwM=x  
aggregate of salaries tax 合计薪俸税 ?OoI63&  
aggregate performance 总体表现；总体业绩 .3n\~Sn  
aggregate supply 总体供应 i O?f&u  
aggregate surplus 总盈余 `,/5skeJ  
aggregate total 整体总额 f\q5{#"z  
aggregate value 总值；合计价值 L]"$dF  
aggregated basis 合计基准 b\o>4T  
aggregated net chargeable income 合计应课税入息实额 < .e4  
aggregation 合并计算；合计；总和 5 $$Cav  
aggregation of incomes of husband and wife 夫妇入息合并计算 X%JyC_~<  
aggregation of property 财产的总和 ].aFdy  
agio 差价；贴水 0kls/^0,  
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》 I*(kv7(c0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n_ ?+QF  
《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》 ,O-_Pv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .m>Qlh  
《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》  6GVAR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +F-Y^):  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^-mWk?>  
agreement for a settlement 授产协议 ?[>Y@w
e  
agreement for assignment 转让协议 9mv0}I  
agreement for sale 售卖协议；买卖协议 %{cVG-<_iz  
agreement for sale and purchase 买卖协议 :V#xrH8R  
agreement for the payment of interest 支付利息协议 omy3<6  
agreement for the repayment of money 还款协议 C!+PBk[9  
agreement of reinsurance 再保险协议 tX1`/}``  
Agricultural Bank of China 中国农业银行 )\2KDXc  
air passenger departure tax 飞机乘客离境税 uR.pQo07y<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V lO^0r^z  
airport tax 机场税 }U5$~,*p  
alcohol duty 酒精税 QHUFS{G]  
alienation 让与；让渡；转让 'NfsAE  
alimony 生活费；赡养费 'W54 T  
All Ordinaries Index [AOI] 所有普通股指数 F`(;@LO  
all risks 全险；综合险 "cly99
t  
All Sales Record for Stock Market 《股票市场成交报告》 {%^4%Eco  
Allied Capital Resources Limited 新联财务有限公司 !;[cJbqnh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |JWYsqJ0U  
allocation letter 拨款信件 m?Cb^WgcF  
allocation of fund 分配款项；预留款项 Oj_F1. r  
allocation of profit 利润分配；溢利分配 DrAIQ7Jd  
allocation warrant 拨款令 pr4y*!|Y$  
allotment 分配；配股 -a~n_Z>_  
allotment notice 股份配售通知；配股通知 ,D(Bg9C  
allotment of shares 股份分配 q(hBqU
W  
allowable 可获宽免；免税的 9kqR-T|Q  
allowable business loss 可扣除的营业亏损 \dE{[^.5  
allowable expenses 可扣税的支出 OK`^DIr5l  
allowance 免税额；津贴；备抵；准备金 #r?[@aJ  
allowance for debts 债项的免税额 PecZuv  
allowance for depreciation by wear and tear 耗损折旧免税额 PU1YR;[Fe  
allowance for funeral expenses 殡殓费的免税额 F6Q%<p a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8'TIDu  
allowance for repairs and outgoings 修葺及支出方面的免税额 8f)pf$v`   
allowance to debtor 给债务人的津贴 fi~@J`  
alteration of capital 资本更改 )t7MD(  
alternate trustee 候补受托人 eX}aa0  
amalgamation 合并 '/0e!x/8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \Zx&J.D  
ambit of charges 征税范围；收费范围 L2}<2  
amended valuation 经修订的估值 7 H:y=?X6  
American Commodities Exchange 美国商品交易所 f2SJ4"X
  
American Express Bank Limited 美国运通银行 4@<wN \'  
American Stock Exchange 美国证券交易所 Y+vIU*O  
amortization 摊销 +\&6Zbn  
amount due from banks 存放银行同业的款项 ~=[5X,Ta  
amount due from banks abroad 存放海外银行同业的款项 O<,\tZ'N  
amount due from holding companies 控股公司欠款 @]2aPs} }6  
amount due from local banks 存放本港银行同业的款项 'o0o.&/=  
amount due to banks 银行同业的存款 F9%+7Op^  
amount due to banks abroad 海外银行同业的存款 xSlgq|8  
amount due to holding companies 控股公司存款 2|B@s3a  
amount due to local banks 本港银行同业的存款 `ZM$\Q=:  
amount due to outport banks 外埠银行同业的存款 $MNJsc^n  
amount for note issue 发行纸币的款额 J9j @V4  
amount of bond 担保契据的款额 \.sC{@5K  
amount of consideration 代价款额 ;XjXv'  
amount of contribution 供款数额 B^GMncZO  
amount of indebtedness 负债款额 ~Jw84U{$  
amount of principal of the loan 贷款本金额 Cd]A1<6s  
amount of rates chargeable 应征差饷数额 a&)!zhVP  
amount of share capital 股本额 P(Zj}tGN  
amount of sums assured 承保款额 8==M{M/eM  
amount of variation 变动幅度 k W 8>VnW  
amount of vote 拨款数额 tf8xc  
amount payable 应付款额 Fi;OZ>
;a  
amount receivable 应收款额 ru`U/6n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4/mz>eK"  
analysis 分析 Ya!e83-r  
ancillary risk 附属风险 cwtlOg  
annual account 周年帐目；周年帐目报表；年度决算；年结 (0`w.n  
annual accounting date 年结日期 Vmh$c*TE  
annual allowance 每年免税额；年积金；年度津贴；年津 vRf$#fBEQ  
annual balance 年度余额 RF'nwzM3  
annual disposable income 每年可动用收入 s] ;P<  
annual estimates 周年预算 1MnC5[Q  
annual fee 年费 wxPl[)E  
annual general meeting 周年大会 " Qyi/r41  
annual growth rate 年增率；每年增长率 i^A=nsD`  
annual long-term supplement 长期个案每年补助金 P7bb2"_9  
annual pensionable emolument 可供计算退休金的年薪 W
$;qhB  
annual report 年报 |r)QkxdU,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V,'_BUl+x  
annual return 周年报表；周年申报表；每年报税表格 _j0xL{&&  
Annual Return Rules 《周年报表规则》 rbIYLVA+V  
annual review of consumer prices 每年消费物价回顾 T:2f*!r  
annual roll-forward basis 逐年延展方式 3k(tv U+eC  
annual salary 年薪 R)*l)bpZ#  
annual statement 年度报表；年度决算表 p$jAq~C  
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 >b5 ;I1o=y  
annuitant 年金受益人 g"Ueo'd*  
annuity 年金 c$BH`" <*  
annuity contract 年金合约 HJym|G>%?  
annuity on human life 人寿年金 BtKor6ba  
antecedent debt 先前的债项
XD0a :T)  
ante-dated cheque 倒填日期支票 6Uq;]@k%  
anticipated expenditure 预期开支 LayK&RwL  
anticipated net profit 预期纯利 4(oU88z  
anticipated revenue 预期收入 ;~d$OM  
anti-inflation measure 反通货膨胀措施 :&:P4Y1 E  
anti-inflationary stance 反通货膨胀立场 -%%Xx5D  
apparent deficit 表面赤字 Sj|tR[SAoD  
apparent financial solvency 表面偿债能力 *!*%~h8V  
apparent partner 表面合伙人 XE2rx2k  
application for personal assessment 个人入息课税申请书 G{>PYLxOb  
application of fund 资金应用 e"bzZ!c&~V  
application to release as liquidator and to destruct the books of accounts and documents 7gB?rJHV,  
申请免除清盘人职务及毁灭帐簿与文件 ^ACrWk~UY  
appointed actuary 委任精算师 J-uQF|   
appointed auditor 委任核数师；委任审计师 :g|NE\z`)/  
appointed trustee 委任的受托人 2]5Li/  
appointer 委任人 9rT^rTV  
apportioned pro rata 按比例分摊 -{9mctt/gE  
apportionment 分配；分摊 ;bg]H >$U7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *jPd=+d  
apportionment formula 分摊方程式 wQd8/&mmk  
apportionment of estate duty 遗产税的分摊 dPf7o   
appraisal 估价；评估 ST?Rl@4  
appreciable growth 可观增长 2cIKph  
appreciable impact 显着影响 ONDO xXs  
appreciable increase 可观增长 G%>[7]H  
appreciation 增值；升值 >G%oWRk  
appreciation against other currencies 相对其他货币升值 oJ3(7Sz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )X|)X,~+-  
appreciation tax 增值税 `zw%  
appropriation 拨款；拨用；拨付 CnZEBAU  
appropriation account 拨款帐目 3"v>y]$U  
Appropriation Bill 拨款法案 $U9]v5  
appropriation-in-aid system 补助拨款办法 q+*\'H>  
approved assets 核准资产 .QZjJ9pvK  
approved basket stock 认可一篮子证券 /BQqg08@L  
approved budget 核准预算 Umzb  
approved charitable donation 认可慈善捐款 >$-YNZA   
approved charitable institution 认可慈善机构 6aHD?a o  
approved currency 核准货币；认可货币 +/RR!vG,  
approved estimates 核准预算 tK/,U =+  
approved estimates of expenditure 核准开支预算 J
p}\@T.  
approved overseas insurer 核准海外保险人 Ok{1{EmP  
approved overseas trust company 核准海外信托公司 IpSWg  
approved pooled investment fund 核准汇集投资基金 YwF&-~mp7n  
approved provident fund scheme 认可公积金计划 yZ)9Hd  
approved provision 核准拨款 lz<' L. .  
approved redeemable share 核准可赎回股份 Ev7v,7`z  
approved regional stock 认可地区性证券 (jj`}Qe3U  
approved retirement scheme 认可退休金计划 bolG3T
f|  
approved subordinated loan 核准附属贷款 9\WtcLx  
arbitrage 套戥；套汇；套利 t1J3'lS  
arbitrageur 套戥者；套汇者 ]d7A|)q  
arbitrary amount 临时款项 8Yf*vp>T/x  
arrangement 措施；安排；协定 -vT{D$&1  
arrears 欠款 \-[bU6\A\  
arrears of pay 欠付薪酬 ){'<67dK  
arrears of revenue 逾期未收税款；逾期未收的帐项 /d:hW4}<}.  
articles of association 组织章程；组织细则；组织章程细则 Y_jc*S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D|m3.si  
ascertainment of profit 确定利润 zaLPPm&f  
"Asia Clear" “亚洲结算系统” }+pwSjsno  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D&o\q68W  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 x0ipk}  
Asian Development Fund [ADF] 亚洲发展基金 +L.D3  
Asian dollar bond 亚洲美元债券 K?!W9lUq  
Asian dollar market 亚洲美元市场 _E'}8.#{  
Asian dollar rate 亚洲美元利率 y?O-h1"3,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  +PADy8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <Lxp t  
asked price 沽盘；喊价；索价；卖方报价 [r3sk24  
assessable income 应评税入息 Eri007?D  
assessable loss 应评税亏损 $%"hhju  
assessable profit 应评税利润 N"G\
H<n  
assessable value 应评税值 r63l(  
assessed profit 估定利润 z[<Na3]  
assessed value 经评估价值 ^0}wmxDq  
assessment 评税；评定；估价；评税单 js Z"T  
assessment number 评税编号；估价编号 RN[x\",  
assessment of additional tax 补加税评税 lMu-,Z="  
assessment of performance 业绩评估；实绩评价 ,tg]Gt  
Assessor 评税主任 $MwBt  
asset price bubbles 资产价格泡沫 fmQif]J;;  
asset-backed securities 具资产保证的证券 FGyrDRDwC  
assets accretion 资产增值 hE`d@  
assets and liabilities 资产与负债 !z4I-a  
assets betterment statement 资产递增表；资产改进表 sZr \mQ~  
assets lending 实物放款；有抵押贷款 }[UH1+`L  
assets of the company passing on the death 死者去世时转移的公司资产 pL;e(lM  
assets pledged as security for liabilities 用作负债抵押的资产 7.ein:M|CB  
assets portfolio 资产投资组合 V59!}kel1%  
assets price 资产价格 Db*b"/]  
assets quality 资产质素 Y,}
h{*9Kd  
assets realization 资产变现 cNmAr8^}  
assets refinancing arrangement 资产再集资安排 R13k2jLSQ  
assets securitization 资产证券化 JeNX5bXW  
assets situated outside Hong Kong 在香港以外地方的资产 % 33O)<?  
assets stripping 削减资产；拆卖资产 pt3)yj&XE  
assets value 资产值 DeNWh2  
assignee 承让人 [f lK  
assignment 转让；转让书；转让契 $/g`{OI]K  
assignment of interest 权益转让 a.gMH uL  
assignment of letters patent and trade mark 专利证书及商标转让 KA{QGaZ/  
assignment of property 物业转让；物业转让书 $b{8$<;9  
assignment right 转让权 JU5,\3Lz#  
assignor 转让人 uM\\(g}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 LA59O@r  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 cl]W]^q-Cx  
associate member 附属会员 Te?PYV-  
associated body corporate 相联法人团体 
&-Wt!X 3  
associated company 相联公司；联属公司 >yn]h4
M  
associated corporation 相联法团 lt:&lIW,3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N}7b^0k  
公认会计师公会〔英国〕 JBJ?|}5k4c  
Association of Futures Exchange Brokers 香港期货经纪协会 u?MhK#Mr  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Hf_ pe  
association of underwriters 承保人组织 sn^ 3
xAF  
assumption of control 接管 .|07IH/Di{  
assurance 担保；保险；转易；转易书 ~Y*.cGA  
assurance of interest 权益的转易 Ank_;jo  
at 19XX price 按一九ＸＸ年价格计算 dz/fSA  
at a discount 按赔价计算；按贴水价格计算；打折扣 {fl[BX]kZ  
at a premium 按溢价计算；按升水价格计算 LK*9`dzv=G  
at call 通知付款；按通知 `fX\pOk~e  
at constant market price 按固定市价计算 %@)q=*=y  
at constant price 按固定价格计算 ONcLhwH  
at cost 按成本计算 _eBNbO_J  
at current market price 按当时市价计算；按现时市价计算 JLoE)\Mi  
at current price 按当时价格计算；按现时价格计算 R[v<mo[s  
at factor cost 按要素成本计算；按生产要素成本计算 k{F6WQ7  
at money-of-the-day price 按付款当日价格计算 0Qvr g+  
at or better 按指定或较佳价位〔买卖指令〕 DO*6gzW  
at par 按面值计算；平价 ^/%Y]d$  
at sight 见票即付 Op~:z<z  
at the close 按收市盘 7]5~ml3:  
at the opening 按开市盘 w%)RX<h dI  
attestation 见证；见证条款 PyHL`PZZ  
at-the-money option 平价期权 e@Ev']  
attorney 受权人；受托代表人 v*JKLA  
attornment 新拥有人承认书 +,ar`:x&a  
attributable profit 可归属利润 H\<0{#F  
attributable share value 可归属股份价值 C\BKdx5;  
Auckland Stock Exchange 奥克兰证券交易所 y
Y49JZ  
auction 拍卖 P(8 uL|^  
auctioneer 拍卖商 |P|2E~[r  
audit 审计；核数 &Fuk+Cu{  
Audit Commission 审计署 Zj ` ;IYFG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] fB]2"(  
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〕 <_eEpG}9  
audit review 帐目审查 LCA+y1LP-_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 V3VTbgF  
audited account 审计帐目；经审计的帐目 |r;>2b/ x  
audited annual account 经审计的周年帐目 e<`?$tZ3
 
audited balance sheet 经审计的资产负债表 >Jn`RsuV  
auditor 核数师；核数主任；审计师 ,H
/O"%OJ  
auditor's certificate 核数师证明书；审计师证明书 UCj+V@{  
auditor's report 核数师报告；审计师报告 >Sk%78={R  
Aussie bond 澳元债券 ,f,+)C$  
austerity budget 紧缩预算 b.[9Adi >  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }.9a!/@Aj  
Australia All Ordinaries Index 澳洲所有普通股票指数 \vV]fX  
Australian Dollar [AUD] 澳元 u6l)s0Q  
Australian Options Market 澳大利亚期权市场 $[MAm)c:]{  
Australian Securities Commission 澳洲证券事务监察委员会 KOXG=P0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0~WXA=XG  
Australian Stock Exchange 澳大利亚证券交易所 Bv3B|D&+  
Austrian Schilling [ATS] 奥地利先令 `H*mQERb  
authentication 认证；鉴证 +=|%9%  
authority to purchase 委托购买证；委购书 09Eg ti.  
authorization 认可；核准；授权；授权书 |G6'GTwZD  
authorization by direction 指示授权 5-({z%:P  
authorization by instruction 指令授权 a+k3wzJ  
authorization by warrant 令状授权 saQ ~v@  
authorization of unit trust 单位信托的认可 #X$s5H  
authorized agent 指定代理人 hmuhq:<f  
authorized capital 法定资本 8JR&s  
authorized clerk 出市员 k6z]"[yu  
authorized dealer 认可交易商 \k=%G_W  
authorized financial institution 认可财务机构 ]q
q2VO<b  
authorized fund 认可基金 .Sa=VC?EZ  
authorized fund house 获授权的基金公司；认可基金公司 Rh ]XJM  
authorized institution 认可机构 Qu8=zI>t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ZDI?"dt{  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 O6b+eS  
authorized insurer 获授权保险人；获认可承保人 ?LU>2!jN  
authorized investment 特准投资项目 V7gL*,3>=  
authorized person 获授权人 eUR+j?5I  
authorized representative 获授权代表 C;U4`0=8  
authorized share capital 法定股本 awz.~c++  
automated quotation system 自动报价系统 7)RvBc
M  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] OuWRLcJ!  
自动交易系统〔香港期货交易所有限公司〕 ScVbo3{m*T  
automatic adjustment mechanism 自动调整机制 j!k$SDA-  
automatic adjustment system 自动调整系统 r#w7qEtD  
Automatic Clearing House 自动票据交换所 Z]k@pR !  
automatic exchange rates accumulation system 自动化汇率累集系统 4JO16  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 KE5>O1  
automatic teller machine [ATM] 自动柜员机 x=x%F;  
autopay 自动转帐 +s`cXTlFrk  
available assets 可用资产 T4ugG?B*  
available fiscal reserve 现存财政储备 c3PA<q[  
available profit 可用利润 <)sL8G9Y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 >MRuoJ  
average 平均；平均数；海损 ? }`mQ<~  
average basic salary 平均基本薪金 ==%5Ci7qMy  
average consumer expenditure 平均消费开支；一般消费开支 e8(Qx3T?b  
average cost 平均成本 8o $` '  
average cost of land production 增辟土地平均成本 6jm/y@|F!  
average daily turnover 平均每日成交额 u%"5<ll  
average daily wage rate 平均每日工资率 ;Kg7}4`I  
average expenditure pattern 平均开支模式 D97 vfC  
average growth rate 平均增长率 >X"\+7bw  
average net fixed assets 固定资产平均净值 hPgYKa8u  
average of relatives 相对价格平均数 pSYEC,0B  
average price 平均价格 SsfC m C  
average propensity to consume 平均消费倾向；一般消费倾向 CMv8n@r
y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 V;J3lV<  
average rate 平均率 /"~UGn]R  
average revenue 平均收入；平均收益 Q:y'G9b  
average stock 平均库存；平均存货 =9p3^:S  
average yearly rent 平均年租 4_'BoU4  
avoidance of double taxation 避免双重课税 m&(qr5>b  
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 +/M%%:>mY  
d1
kE)R  
给你加分了