一些有用的会计术语(也不知道发的地方对不对)A

A: z k}AGw  
A share Ａ股；甲类股份 ZB)R4  
abatement of tax 减税；减扣免税额 ;ltk}hJ]
 
ABN AMRO Bank N.V. 荷兰银行 8kdJtEW3  
above-the-line expenditure 线上项目支出；经常预算支出 T\$i=,_$  
above-the-line receipt 线上项目收入；经常预算收入 JN9>nC!Zy_  
ABSA Asia Limited 南非联合亚洲有限公司 ^vT!24sK  
absolute change 绝对数值变更 #|,cy,v4  
absolute expenditure 实际开支 H I_uR$m  
absolute guideline figure 绝对准则数字 ^<-r57pz  
absolute interest 绝对权益 @q>Hl`a  
absolute order of discharge 绝对破产解除令 M!i|,S  
absolute profit margin 绝对利润幅度 \5!7zPc  
absolute value 实值；绝对值 NZ i3U  
absolutely vested interest 绝对既得权益 g<;::'6  
absorbed cost 已吸收成本；已分摊成本 ,e9M%VIu6[  
absorption 吸收；分摊；合并 IaSpF<&Y;  
absorption rate 吸收率；摊配率；分摊率 2'-"&d+O  
ACB Finance Limited 亚洲商业财务有限公司 d,l?{Ln  
acceptable form of reciprocity 合理的互惠条件 *5k40?w  
acceptable rate 适当利率；适当汇率 ]OdZlZBsJ  
acceptance agreement 承兑协议 4c(Em+4  
acceptance for honour 参加承兑 I-g/)2  
acceptor 承兑人；接受人；受票人 $F# 5/gDVQ  
acceptor for honour 参加承兑人 7mdd}L^h Z  
accident insurance 意外保险 K
.mxF,H  
Accident Insurance Association of Hong Kong 香港意外保险公会 yj_>G  
accident insurance scheme 意外保险计划 6*>Lud  
accident year basis 意外年度基准 MA:5'n  
accommodation 通融；贷款 ^5
Lk}<utw  
accommodation bill 通融票据；空头票据 n6WKk+  
accommodation party 汇票代发人 8a
WEl%  
account balance 帐户余额；帐户结余 mrnPZf i  
account book 帐簿 1F5KDWtE  
account collected in advance 预收款项 [H<TcT8  
account current book 往来帐簿 /QyKXg6)l  
account of after-acquired property 事后取得的财产报告 R^/SBrWve  
account of defaulter 拖欠帐目 0stc$~~v  
account payable 应付帐款  HrsG^x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D%yY&q;  
account receivable 应收帐款 bz#]>RD  
account receivable report 应收帐款报表 =iKl<CqI$E  
account statement 结单；帐单；会计财务报表 cXqYO|3/M  
account title 帐户名称；会计科目 C[ mTVxd  
accountant's report 会计师报告 `wtso  
Accountant's Report Rules 会计师报告规则 1,;X4/*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 p+V#86(3  
Accounting Arrangements 《会计安排》 J,CwC
)  
accounting basis 会计基础 \|{/
.R  
accounting by Official Receiver 破产管理署署长呈交的帐目 rfEWh Vy(}  
Accounting Circular 《会计通告》 f!#!  
accounting class 会计类别 %Rn*oV  
accounting date 记帐日期；会计结算日期 9)'f)60^  
accounting for money 款项核算 lh"*$.j-  
Accounting Officer 会计主任 c'eZ-\d{  
accounting period 会计报告期；会计期 _;;Zz&c  
accounting policy 会计政策；会计方针 m:?"|.]  
accounting practice 会计惯例 (XVBH1p"  
accounting principle 会计准则 oXnaL)Rk  
accounting record 会计记录 eyyME c!  
accounting report 会计报告 '{jr9Vh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6ABK)m-y  
Accounting Society of China 中国会计学会 :+PE1=v  
accounting statement 会计报表 ={ms@/e/T  
accounting system 会计制度；会计系统 {JP q.A  
accounting transaction 会计事项；帐务交易 p8!T) ?|  
accounting treatment 会计处理 A'KH_])  
accounting year 会计年度 \|S!g_30m  
accretion 增值；添加 [|KvlOvP  
accrual 应计项目；应累算数目 ?PT>V,&  
accrual basis 应计制；权责发生制 @ps(3~?7  
accrual basis accounting 应计制会计；权责发生制会计 nlNk  
accrue 应累算；应计 qt~=47<d  
accrued benefit 应累算利益 :HO5 T  
accrued charges 应计费用 z2uL[deN'"  
accrued cumulative preference share dividend 应累算的累积优先股股息 Fa )QDBz)  
accrued expenses 应累算费用 *$<W"@%^J  
accrued interest payable 应付利息；应计未付利息 [^5;XD:%&l  
accrued interest receivable 应收利息；应计未收利息 }LT&BNZj  
accrued right 累算权益 dg24h7|]  
accruing profit 应累算的利润 %A$&9c%  
accumulated fiscal reserve 累积财政储备 O9sEaVX  
accumulated profit 累积利润；滚存溢利 +1y$#~dl  
accumulated reserve 累积储备 ]A3  
accumulation of surplus income 累积收益盈余 t+8e?="  
acquired assets 既得资产 \c:$eF  
acquisition 收购；购置；取得 '*b]$5*p  
acquisition cost 购置成本 9aJIq{`E  
acquisition expenses 购置费用 VIT|#  
acquisition of 100% interest 收购全部股权 LWF,w7v[L  
acquisition of control 取得控制权 r\;fyeH  
acquisition of fixed assets 购置固定资产
!,
m  
acquisition of shell “买壳” gQ>kDl^$Ls  
acquisition price 收购价 HYfGu1j?X  
act of God 天灾 m[B#k$  
acting partner 执事合伙人 sF{aG6u
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 X@\W* nq  
active partner 积极参与的合伙人 DpT9"?g7  
active trading 交投活跃 g|>LT_  
actual circulation 实际流通 'k X8}bx  
actual cost 实际成本 H&)}Z6C"  
actual expenditure 实际开支；实际支出 +P2oQ_Fk`9  
actual income 实际入息；实际收入；实际收益 !5o j~H  
actual market 现货市场 \_ 3>v5k|  
actual price 现货价；实际价格 IW0S*mO$  
actual profit 实际利润 i7Up AHd/  
actual quotation 实盘；实际价位；实际报价 }uZs)UQ|$  
actual year basis 按实际年度计算 /kbU<  
actuals 实货 S<"Fp1#"l  
actuarial investigation 精算调查 f82%nT  
actuarial principle 精算原则 [k6I#v<&  
actuarial report 精算师报告 SeD}H=,@  
Actuarial Society of Hong Kong 香港精算学会 CF '&Yo  
actuarial valuation 精算师估值 C!VhVOy>d  
actuary 精算师 Y_JQPup  
ad referendum agreement 暂定协议；有待覆核的协定 $^ws#}j  
ad valorem duty 从价税；按值征税 3f[Yk#"  
ad valorem duty system 从价税制 4E39]vb  
ad valorem fee 从价费 e73=*~kfR  
ad valorem tariff 从价关税 p{g4`o  
additional allowance 额外免税额 4dX{an]Cz  
additional amount for unexpired risk 未过期风险的额外款额 l6/VJ~(}'  
additional assessable profit 补加应评税利润 ).SJ*Re*^I  
additional assessment 补加评税 %F;B
L8d
  
additional commitment 额外承担 @NLcO}  
additional commitment vote 额外承担拨款 8s1nE_3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m\6/:~qWW  
additional dependent parent allowance 供养父母额外免税额 hmu>s'  
additional provision 额外拨款 cFUD$mp  
additional stamp duty 附加印花税 &lQ%;)
'  
additional tax 补加税罚款；补加税款 vd%g'fTy9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4)S99|1  
adjudged bankrupt 被裁定破产 zjpZ] $  
adjudicated bankrupt 裁定破产人 :ky`)F`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 wjA wJOw|  
adjudication of bankruptcy 裁定破产；宣告破产 !T
{+s T  
adjudication of insolvency 裁定无力偿还债务 QyD0WC}i  
adjusted actual 经调整的实数；调整后的实数 'hpOpIsHa  
adjusted current assets 经调整的流动资产；调整后的流动资产 +%JBr+1#\  
adjusted figure 经调整的数字；调整后的数额 5=pE*ETJ  
adjusted liabilities 经调整的负债；调整后的负债 Xz_WFLq4  
adjusted loss 经调整的亏损；调整后的亏损 ZL( j5E  
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 \}Jznzx;
 
adjusted profit 经调整的利润；调整后的利润 !dLu($P  
adjusted surplus 经调整的盈余额；调整后的盈余额 0k]Ap
W  
adjusted value 经调整的价值；调整后的价值 ?jmP]MM  
adjustment 调整；修订；理算〔保险〕 DrK]U}3fh"  
adjustment centre 调剂中心 0!hr9Y]Lx  
adjustment lag 调整过程的时间差距；调整时差 vK',!1]y  
adjustment mechanism 调整机制 H;/do-W[  
adjustment of loss 亏损调整 Mog>W&U  
adjustment process 调整过程；调整程序 [,o:nry'a  
adjustment range 调整幅度 ,Z q:na  
administered exchange rate 受管制汇率 5h5izA'0'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 v e&d"8+]  
administration expenses 行政费用 7>N~l  
administration fee 手续费；行政费 |P >"a`  
administration in bankruptcy 破产管理 'f5 8Jwql  
administration order 遗产管理令 {^N,=m\  
administrator 管理人；遗产管理人 u8Ys2KLpL  
administrator of the estate 遗产管理人 2n<Mu Q]  
admission of debt 债项承认书 Qs&;MW4q  
admission of proof 接纳债权证明 'ygKP6M  
advance 放贷款项；垫付款项；预支款项；预付款项 #Rw!a#CX.  
advance account 暂支帐目；预付款帐户 2u3Kyn  
advance compensation 预付补偿金 K10G+'H^  
advance from shareholder 股东垫款 daE.y_9y  
advance pending reimbursement 预支以待日后付还 ;b<w'A_1  
advanced economy 先进经济体系 '`>%RZ]  
advancement 预付；预付财产 cQ8[XNa  
advances warrant 垫款令 ~gDYb#p  
advancing 贷出 &dyQ6i$],  
adverse balance 逆差 ,!#Am13  
adverse exchange 逆汇 Gv-VDRS  
advertisement addressed to shareholders 在报章刊登的致股东通告 Q:-T'xk@  
advice for collection 托收通知书 scg&"s  
advice of drawing 提款通知书；汇票通知书 V]7/hN-Y}  
advice of payment 付款通知 B7%K}|Qg  
Advisory Committee [Securities and Futures Commission] .shi?aWm  
谘询委员会〔证券及期货事务监察委员会〕 :zY4phR  
Advisory Committee on Diversification 经济多元化谘询委员会 2"IV  
affidavit 誓章；遗产申报誓章 8y LcTA$T  
affidavit of no receipt 述明无收款的誓章 Q:A#4Z  
affiliate 联号；联营公司；附属公司 nLN0zfhE#  
affiliated company 附属公司；联号；联营公司 HpnF,4A>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )w7vE\n3  
affordability 负担能力 F%w!I 9  
African Development Bank [AfDB] 非洲开发银行 ,lZ19B?WP  
after-acquired property 事后取得的财产 eh86-tQI~(  
after-hours dealing 市后交易 AO-5>r  
after-tax profit 税后盈利；税后利润；税后溢利 IMf|/a9-  
agency agreement 代理协议 8 v/H;65  
agency expenses 代理机构的开支 msl.{  
agency fee 代理费 W A/dt2D|  
Agency Law 《代理法》 3&hR#;,"X  
agent 代理人；承销人 zp}7p~#k^  
agent of company 公司代理人 p<5]QV7st  
agent's fee 代理人费；经纪费 Q((&Q?Vi  
aggregate 总计；总数；总体数字 sxNf"C=-.  
aggregate amount 总款额；总额 [D
"6&  
aggregate assets and liabilities 总体资产与负债 z|#*c5Y9w  
aggregate at constant price 按固定价格计算的总体数字 E
'08'8y  
aggregate demand 总需求 %3z[;&*3O  
aggregate gross position 总持仓量 ^ja]e%w#  
aggregate limit 总限额 yXNr[7  
aggregate of salaries tax 合计薪俸税 Q]WBH_j  
aggregate performance 总体表现；总体业绩
JRl=j2z  
aggregate supply 总体供应 H$`U] =s|  
aggregate surplus 总盈余 \c_g9Iqa  
aggregate total 整体总额 qc8Ge\3s  
aggregate value 总值；合计价值 x3+ -wv  
aggregated basis 合计基准 =o#Z?Bn5  
aggregated net chargeable income 合计应课税入息实额 V:\:[KcL^  
aggregation 合并计算；合计；总和 csP4Oq\g[  
aggregation of incomes of husband and wife 夫妇入息合并计算 A8% e_XA  
aggregation of property 财产的总和 lc,k-}n  
agio 差价；贴水 "n%j2"TYJj  
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》  u r$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment x@NfN*?/+i  
《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》 .p[uIRd`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Kb;*"@LX  
《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》 WtOjPW  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment g}_2T\$k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %1?t)Bg  
agreement for a settlement 授产协议 Z(MZbzY7Hq  
agreement for assignment 转让协议 CFpBosoFt^  
agreement for sale 售卖协议；买卖协议 ;4 ;gaf  
agreement for sale and purchase 买卖协议 ?8~l+m6s$  
agreement for the payment of interest 支付利息协议 9UM)"I&k  
agreement for the repayment of money 还款协议 H:.~! r  
agreement of reinsurance 再保险协议 v "l).G?  
Agricultural Bank of China 中国农业银行 u?,>yf.;s  
air passenger departure tax 飞机乘客离境税 X!KX
4H  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 a\P:jgF  
airport tax 机场税 +XWTu!  
alcohol duty 酒精税 ?_eLrz4>L^  
alienation 让与；让渡；转让 FB6Lz5:Vf  
alimony 生活费；赡养费 9
qap#A  
All Ordinaries Index [AOI] 所有普通股指数 fFJ7Y+^  
all risks 全险；综合险 LUQ.=:mBR  
All Sales Record for Stock Market 《股票市场成交报告》 od `;XVG  
Allied Capital Resources Limited 新联财务有限公司 um9&f~M  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ]it. R-  
allocation letter 拨款信件 7y Cf3  
allocation of fund 分配款项；预留款项 ZF>:m>  
allocation of profit 利润分配；溢利分配 -d,D!  
allocation warrant 拨款令 [ja^Bhu  
allotment 分配；配股 Oo|JIr7i  
allotment notice 股份配售通知；配股通知 *7AB0y0k  
allotment of shares 股份分配 Ii0\Skb  
allowable 可获宽免；免税的 [UwQi!^-O  
allowable business loss 可扣除的营业亏损 u62H+'k}F  
allowable expenses 可扣税的支出 -Q? i16pM  
allowance 免税额；津贴；备抵；准备金 [n"eD4)K|  
allowance for debts 债项的免税额 Xt$qjtVM  
allowance for depreciation by wear and tear 耗损折旧免税额 6wp1jN  
allowance for funeral expenses 殡殓费的免税额 }3lG'Y#Kpy  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Uh/=HNR  
allowance for repairs and outgoings 修葺及支出方面的免税额 ilL%  
allowance to debtor 给债务人的津贴 bF _]j
/  
alteration of capital 资本更改 ^Gk)aX  
alternate trustee 候补受托人 &eMd^l}:#  
amalgamation 合并 =z. hJu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aE0R{yupZ  
ambit of charges 征税范围；收费范围 m* 3ipI{h  
amended valuation 经修订的估值 ?dJd7+A  
American Commodities Exchange 美国商品交易所 %n$f#Ml_r  
American Express Bank Limited 美国运通银行 [{Wo:c9Qq1  
American Stock Exchange 美国证券交易所 6FDj:~  
amortization 摊销 qc(e3x  
amount due from banks 存放银行同业的款项 )>~jjR  
amount due from banks abroad 存放海外银行同业的款项 3EYEd39E  
amount due from holding companies 控股公司欠款 z</C)ObL  
amount due from local banks 存放本港银行同业的款项 f0P,j~]  
amount due to banks 银行同业的存款 JSUD$|RiJ  
amount due to banks abroad 海外银行同业的存款 b%
lH=u  
amount due to holding companies 控股公司存款 !Q\*a-C  
amount due to local banks 本港银行同业的存款 0MRWx%CR  
amount due to outport banks 外埠银行同业的存款 !/G}vu  
amount for note issue 发行纸币的款额 V7WL Gy.,  
amount of bond 担保契据的款额 M6wH$!zRa  
amount of consideration 代价款额 4q.;\n  
amount of contribution 供款数额 %U{6 `m  
amount of indebtedness 负债款额 +2MF#{ tS  
amount of principal of the loan 贷款本金额 EMnz;/dMt  
amount of rates chargeable 应征差饷数额 dNR/|  
amount of share capital 股本额 G@P;#l`(D  
amount of sums assured 承保款额 (1x8DVXNN  
amount of variation 变动幅度 j&Hui>~  
amount of vote 拨款数额 }[leUYi`  
amount payable 应付款额 {XU!p: x  
amount receivable 应收款额 M4Cb(QAVP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A.*e8a/6X  
analysis 分析 Rxdj}xy  
ancillary risk 附属风险 P4B|l:  
annual account 周年帐目；周年帐目报表；年度决算；年结 qt9jZtx  
annual accounting date 年结日期 0_qr7Ui8(  
annual allowance 每年免税额；年积金；年度津贴；年津 =mLp g4  
annual balance 年度余额 5QqU.9M  
annual disposable income 每年可动用收入 XW aa`q  
annual estimates 周年预算 YWU@e[  
annual fee 年费 ]#NfH-T  
annual general meeting 周年大会 k2eKs*WLC  
annual growth rate 年增率；每年增长率 'A|c\sy  
annual long-term supplement 长期个案每年补助金 6r"NU`1A;r  
annual pensionable emolument 可供计算退休金的年薪
QyCrz{/  
annual report 年报 (+gTIcc >  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4Pr^>m  
annual return 周年报表；周年申报表；每年报税表格 0V6, &rTF  
Annual Return Rules 《周年报表规则》 q25p3  
annual review of consumer prices 每年消费物价回顾 2|7:`e~h  
annual roll-forward basis 逐年延展方式 {ccc[G?>.Q  
annual salary 年薪 RF*>U a  
annual statement 年度报表；年度决算表 rOOo42YW`  
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 ]]y>d!  
annuitant 年金受益人 1tTP;C l#  
annuity 年金 ItLR|LO9  
annuity contract 年金合约 l!}gWd,H  
annuity on human life 人寿年金 AyQ5jkIE^{  
antecedent debt 先前的债项 vRtERFL  
ante-dated cheque 倒填日期支票 yW?
-Z[  
anticipated expenditure 预期开支 MgP|'H3\  
anticipated net profit 预期纯利 P,ZQ*Ju  
anticipated revenue 预期收入 oaha5aWH  
anti-inflation measure 反通货膨胀措施 >3&  
anti-inflationary stance 反通货膨胀立场 (}F@0WYT^O  
apparent deficit 表面赤字 F3V:B.C  
apparent financial solvency 表面偿债能力  }c||$  
apparent partner 表面合伙人 Pz*BuL<  
application for personal assessment 个人入息课税申请书 l\0PwD  
application of fund 资金应用 [;hkT   
application to release as liquidator and to destruct the books of accounts and documents sT=|"H?  
申请免除清盘人职务及毁灭帐簿与文件 #}fvjJ{  
appointed actuary 委任精算师 y~*B%KnEQy  
appointed auditor 委任核数师；委任审计师 tX% C5k  
appointed trustee 委任的受托人 ,eTdQI;   
appointer 委任人 G[e,7jev  
apportioned pro rata 按比例分摊 8;`B3N7  
apportionment 分配；分摊 _S[@?]=`b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FS8l}t  
apportionment formula 分摊方程式 <VU-ja*(J  
apportionment of estate duty 遗产税的分摊 \X6q A-Ht  
appraisal 估价；评估 uxdB}H,  
appreciable growth 可观增长 E`LaO  
appreciable impact 显着影响 8oUR/___  
appreciable increase 可观增长 -J!n7  
appreciation 增值；升值 S7J.(; 82  
appreciation against other currencies 相对其他货币升值 D(Z#um8n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y}FG5'5$13  
appreciation tax 增值税 t,TlW^-  
appropriation 拨款；拨用；拨付 g_ep 5#\D  
appropriation account 拨款帐目 N6kMl  
Appropriation Bill 拨款法案 O<wH+k[  
appropriation-in-aid system 补助拨款办法 xK0;saG#  
approved assets 核准资产 [Cd#<Te3  
approved basket stock 认可一篮子证券 RPMz&/k  
approved budget 核准预算 Xgh%2;:  
approved charitable donation 认可慈善捐款 .+Q1h61$T  
approved charitable institution 认可慈善机构 Q,9KLi3  
approved currency 核准货币；认可货币 bi-Am/9  
approved estimates 核准预算 k~;~i)Eg  
approved estimates of expenditure 核准开支预算 Z}zka<y6K6  
approved overseas insurer 核准海外保险人 ZwxEcs+UM  
approved overseas trust company 核准海外信托公司 OWz{WV.  
approved pooled investment fund 核准汇集投资基金 p\I3fI0i  
approved provident fund scheme 认可公积金计划 U(+QrC:  
approved provision 核准拨款 _\+0e:Ae  
approved redeemable share 核准可赎回股份 ?mV2|;  
approved regional stock 认可地区性证券 OWfB8*4@  
approved retirement scheme 认可退休金计划 Te!eM{_$T  
approved subordinated loan 核准附属贷款 n9 bp0#K  
arbitrage 套戥；套汇；套利 G~_eBy  
arbitrageur 套戥者；套汇者 ;[lLFI  
arbitrary amount 临时款项 >g+Y//Z  
arrangement 措施；安排；协定 ej7N5~!,s  
arrears 欠款 J7wwM'\  
arrears of pay 欠付薪酬 902A,*qq  
arrears of revenue 逾期未收税款；逾期未收的帐项 h+dk2|a  
articles of association 组织章程；组织细则；组织章程细则 H[g i`{c  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 EQ"_kJ>81Y  
ascertainment of profit 确定利润 1IgTJ" \  
"Asia Clear" “亚洲结算系统” N1E9w:T`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i< imE#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #6y fIvap  
Asian Development Fund [ADF] 亚洲发展基金 {?w*n_T.  
Asian dollar bond 亚洲美元债券 Ac*)z#H  
Asian dollar market 亚洲美元市场 Grw[h  
Asian dollar rate 亚洲美元利率 2fayQY xD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %26HB w=JF  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \Rt>U|%  
asked price 沽盘；喊价；索价；卖方报价 aFnyhu&W'  
assessable income 应评税入息 ?TDmW8G}J  
assessable loss 应评税亏损 O d6'bO;G  
assessable profit 应评税利润 3?gfDJfE  
assessable value 应评税值 |J-tU)|1vl  
assessed profit 估定利润 B}y#AVSA  
assessed value 经评估价值 9l[C&0w#\  
assessment 评税；评定；估价；评税单 b*Hk} !qH  
assessment number 评税编号；估价编号 b!QRD'31'j  
assessment of additional tax 补加税评税 7 mA3&<&q  
assessment of performance 业绩评估；实绩评价 ~s?y[yy6i  
Assessor 评税主任 DjZTr}%q  
asset price bubbles 资产价格泡沫 blG?("0!  
asset-backed securities 具资产保证的证券 I8W9Kzf  
assets accretion 资产增值 #RdcSrw)W!  
assets and liabilities 资产与负债 <|3F('Q"  
assets betterment statement 资产递增表；资产改进表 , P1m#  
assets lending 实物放款；有抵押贷款 DDT]A<WUV  
assets of the company passing on the death 死者去世时转移的公司资产 Q^Vch(`&P  
assets pledged as security for liabilities 用作负债抵押的资产 2nFr?Y3g,  
assets portfolio 资产投资组合 (Q&jp!WU  
assets price 资产价格 J1r\Cp+h0  
assets quality 资产质素 q?w%%.9]X  
assets realization 资产变现 Jn&u u  
assets refinancing arrangement 资产再集资安排 I#F, Mb>:  
assets securitization 资产证券化 VK%ExMSqEh  
assets situated outside Hong Kong 在香港以外地方的资产 PJKxh%J  
assets stripping 削减资产；拆卖资产 tOj5b7'ui  
assets value 资产值 :-2sKD y  
assignee 承让人 a[=B?Bd  
assignment 转让；转让书；转让契 o9{1_7K  
assignment of interest 权益转让 s}^W2  
assignment of letters patent and trade mark 专利证书及商标转让 /byF:iYI  
assignment of property 物业转让；物业转让书 H]dN'c-  
assignment right 转让权 K(NP%:  
assignor 转让人 za.^vwkBk2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 pX
NH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 aO:A pOAO  
associate member 附属会员 xy)W_~Mk  
associated body corporate 相联法人团体 :W'.SRD  
associated company 相联公司；联属公司 JV;VR9-l  
associated corporation 相联法团 : T4ap_Ycq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] p8CaD4bE  
公认会计师公会〔英国〕 3=Xvl 58k  
Association of Futures Exchange Brokers 香港期货经纪协会 xnZ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 o}D7 $6  
association of underwriters 承保人组织 Ko0T[TNkh  
assumption of control 接管 Ej@N}r>X  
assurance 担保；保险；转易；转易书 C0>)WVCK  
assurance of interest 权益的转易 
5tVg++I  
at 19XX price 按一九ＸＸ年价格计算 WK SWOSJ  
at a discount 按赔价计算；按贴水价格计算；打折扣 mL@7,GD  
at a premium 按溢价计算；按升水价格计算 4%>tk 8 [  
at call 通知付款；按通知 }V+&o\4  
at constant market price 按固定市价计算 M7gqoJM'Q  
at constant price 按固定价格计算 m}m|(;T  
at cost 按成本计算 {X\FS  
at current market price 按当时市价计算；按现时市价计算 |z)7XK  
at current price 按当时价格计算；按现时价格计算 MLmk=&d  
at factor cost 按要素成本计算；按生产要素成本计算 Y=UN`vRR  
at money-of-the-day price 按付款当日价格计算 h9%.tGx  
at or better 按指定或较佳价位〔买卖指令〕 1(VskFtZF  
at par 按面值计算；平价 z)&&Ym#  
at sight 见票即付 ]V"B`ip[2  
at the close 按收市盘 U`4t4CHA  
at the opening 按开市盘 )d5mZE!3  
attestation 见证；见证条款 JkNRXC:  
at-the-money option 平价期权 OH
5#.${O  
attorney 受权人；受托代表人 [!#;QQ&M  
attornment 新拥有人承认书 m`,h nDp  
attributable profit 可归属利润 (bogAi3<F  
attributable share value 可归属股份价值 Nm0|U.<  
Auckland Stock Exchange 奥克兰证券交易所 m?)F@4]  
auction 拍卖 ns[h_g!j;  
auctioneer 拍卖商 \D! I"mr  
audit 审计；核数 g+k yvI7o  
Audit Commission 审计署 Ys%d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] n
lx~yUXL4  
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〕 d:n.Vp  
audit review 帐目审查 n*qn8Dq  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )]JQlm:H  
audited account 审计帐目；经审计的帐目 L<N=,~  
audited annual account 经审计的周年帐目 $I3}%'`+  
audited balance sheet 经审计的资产负债表 }Do$oyAV$G  
auditor 核数师；核数主任；审计师 VC NQ}h[D  
auditor's certificate 核数师证明书；审计师证明书 3_Re>i  
auditor's report 核数师报告；审计师报告 'p,54<e  
Aussie bond 澳元债券 `9VRT`e  
austerity budget 紧缩预算 3{- 8n/4 k  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 9\R+g5  
Australia All Ordinaries Index 澳洲所有普通股票指数 v$|cF'yyF=  
Australian Dollar [AUD] 澳元
Nu%MXu+  
Australian Options Market 澳大利亚期权市场 sTYA  
Australian Securities Commission 澳洲证券事务监察委员会 <(o) * Zmo  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z`y^o*qc]  
Australian Stock Exchange 澳大利亚证券交易所 *2I@_b6&  
Austrian Schilling [ATS] 奥地利先令 /3 ;t &]  
authentication 认证；鉴证 SDW!9jm>R  
authority to purchase 委托购买证；委购书 @(e/Y/  
authorization 认可；核准；授权；授权书 TP)}1@  
authorization by direction 指示授权 safI`bw1  
authorization by instruction 指令授权 hzy#%FaB  
authorization by warrant 令状授权 ?7aeY5p  
authorization of unit trust 单位信托的认可 WNV}@  
authorized agent 指定代理人 0a's[>-'A  
authorized capital 法定资本 Dn.%+im-u  
authorized clerk 出市员 "[\TL#/  
authorized dealer 认可交易商 k!wEPi]  
authorized financial institution 认可财务机构 ~@VyJT%  
authorized fund 认可基金 1:q5h*  
authorized fund house 获授权的基金公司；认可基金公司 ~0gHh
  
authorized institution 认可机构 k iY1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 glRHn?p  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kCU(Hi`Q  
authorized insurer 获授权保险人；获认可承保人 nTPq|=C  
authorized investment 特准投资项目 ywbdV-t/  
authorized person 获授权人 5+iXOs<   
authorized representative 获授权代表 _2S( *  
authorized share capital 法定股本 ft4(^|~  
automated quotation system 自动报价系统 b(:U]>J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] WQYw@M~4Q!  
自动交易系统〔香港期货交易所有限公司〕 e[L%M:e9U  
automatic adjustment mechanism 自动调整机制 `9p;LZC1K  
automatic adjustment system 自动调整系统 a.s5>:Ct  
Automatic Clearing House 自动票据交换所 'u4TI=[6  
automatic exchange rates accumulation system 自动化汇率累集系统 .d%CD`8!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @7,k0H9Moa  
automatic teller machine [ATM] 自动柜员机 t\\`#gc9~i  
autopay 自动转帐 Ouc$M2m0!
 
available assets 可用资产 &BJ"T  
available fiscal reserve 现存财政储备 8A2_4q@34  
available profit 可用利润 7F wot&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 05o 1  
average 平均；平均数；海损 /gq VXDY+`  
average basic salary 平均基本薪金 j q1|`:  
average consumer expenditure 平均消费开支；一般消费开支 >Y"Ru#Ju9  
average cost 平均成本 pu6@X7W"  
average cost of land production 增辟土地平均成本 pK@8=+  
average daily turnover 平均每日成交额 i}r|Zo  
average daily wage rate 平均每日工资率 jB%aHUF;  
average expenditure pattern 平均开支模式 -1tiy.^$F  
average growth rate 平均增长率 L+2<J,   
average net fixed assets 固定资产平均净值 Ex$i8fO(  
average of relatives 相对价格平均数 6Y&`mgMF'  
average price 平均价格 P jh
3=Dr  
average propensity to consume 平均消费倾向；一般消费倾向 5Z*6,P0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +
I r  
average rate 平均率 C7T}:V](q  
average revenue 平均收入；平均收益 F'9#dR?  
average stock 平均库存；平均存货 #hF(`oX}4K  
average yearly rent 平均年租 oD&axNk  
avoidance of double taxation 避免双重课税  <]h?_)  
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 k?;B1D8-n  
B 42t  
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