一些有用的会计术语(也不知道发的地方对不对)A

A: @=4K%
SCw  
A share Ａ股；甲类股份 U"\$k&  
abatement of tax 减税；减扣免税额 {nTQc2T?;  
ABN AMRO Bank N.V. 荷兰银行 VQA}!p  
above-the-line expenditure 线上项目支出；经常预算支出 v|r\kr k  
above-the-line receipt 线上项目收入；经常预算收入 aBv3vSq>Q  
ABSA Asia Limited 南非联合亚洲有限公司 CFdR4vuEI  
absolute change 绝对数值变更 #
m yiZL%  
absolute expenditure 实际开支 bV|(V>  
absolute guideline figure 绝对准则数字 P5 fp!YF  
absolute interest 绝对权益 "";[U  
absolute order of discharge 绝对破产解除令 IoUQ~JviA  
absolute profit margin 绝对利润幅度 7u8HcHl  
absolute value 实值；绝对值 /'vCO |?L  
absolutely vested interest 绝对既得权益 N0APX4j  
absorbed cost 已吸收成本；已分摊成本 m2&"}bI{  
absorption 吸收；分摊；合并 sbnNk(XINQ  
absorption rate 吸收率；摊配率；分摊率 !J<}=G5  
ACB Finance Limited 亚洲商业财务有限公司 V^Gz7`^  
acceptable form of reciprocity 合理的互惠条件 $v|/*1S  
acceptable rate 适当利率；适当汇率 |KSd@  
acceptance agreement 承兑协议 o&M2POI~q  
acceptance for honour 参加承兑 MLD-uI10{  
acceptor 承兑人；接受人；受票人 x\HHu]  
acceptor for honour 参加承兑人 0V{a{>+  
accident insurance 意外保险 1e=<df  
Accident Insurance Association of Hong Kong 香港意外保险公会 $gKMVgD"  
accident insurance scheme 意外保险计划 7kDX_,i  
accident year basis 意外年度基准 pPr/r&r  
accommodation 通融；贷款 yL =*yC  
accommodation bill 通融票据；空头票据 B<)c{kj  
accommodation party 汇票代发人 ="%nW3e@  
account balance 帐户余额；帐户结余 #'"zyidu  
account book 帐簿 We7~tkl(  
account collected in advance 预收款项 NyHHK8>  
account current book 往来帐簿 o)w8 ]H/  
account of after-acquired property 事后取得的财产报告 M#v#3:&5  
account of defaulter 拖欠帐目 m(Hb! RT  
account payable 应付帐款 \
)
H}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 kaSi sjd  
account receivable 应收帐款 t{)Z$)
'  
account receivable report 应收帐款报表 CE :x;!}cd  
account statement 结单；帐单；会计财务报表 HEZgHL  
account title 帐户名称；会计科目 GE+%V7  
accountant's report 会计师报告 @WcK<Qho  
Accountant's Report Rules 会计师报告规则 3&*_5<t\X  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Z0yy<9q]2  
Accounting Arrangements 《会计安排》 ?$rSbw  
accounting basis 会计基础 &V.ps1  
accounting by Official Receiver 破产管理署署长呈交的帐目 7D5;lM[_  
Accounting Circular 《会计通告》 Z<7FF}i  
accounting class 会计类别 ;Dl< GW3<  
accounting date 记帐日期；会计结算日期 I%dFVt@  
accounting for money 款项核算 &zVF!xNy&  
Accounting Officer 会计主任 r >%reS  
accounting period 会计报告期；会计期 ;Od;q]G7L  
accounting policy 会计政策；会计方针 c;M7[y&  
accounting practice 会计惯例 ] r8 hMv  
accounting principle 会计准则 1$cX`D`  
accounting record 会计记录 o+U]=q*|)$  
accounting report 会计报告 P38D-fLq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Fi8'3/q-^  
Accounting Society of China 中国会计学会 +qz"+g  
accounting statement 会计报表 Q~/TqG U  
accounting system 会计制度；会计系统 L%D:gy9o  
accounting transaction 会计事项；帐务交易 jI`1>>N&1  
accounting treatment 会计处理 &?.k-:iN  
accounting year 会计年度 eK
}AVz}k  
accretion 增值；添加 $6
p_`LD0  
accrual 应计项目；应累算数目 @S3G>i  
accrual basis 应计制；权责发生制 D@[Mk
"f  
accrual basis accounting 应计制会计；权责发生制会计 U p1&(
 
accrue 应累算；应计 ~=W|I:@  
accrued benefit 应累算利益 ?sb Ob  
accrued charges 应计费用 fX)C8J^=G  
accrued cumulative preference share dividend 应累算的累积优先股股息 W/dl`UDY  
accrued expenses 应累算费用 eQBR*@x  
accrued interest payable 应付利息；应计未付利息 aL63=y  
accrued interest receivable 应收利息；应计未收利息 >BC?%|l  
accrued right 累算权益 }F=+*-SYZ  
accruing profit 应累算的利润 jR/YG ru  
accumulated fiscal reserve 累积财政储备 &<</[h/B/F  
accumulated profit 累积利润；滚存溢利 x"kc:F  
accumulated reserve 累积储备 E\U6n""]  
accumulation of surplus income 累积收益盈余 EYc, "'  
acquired assets 既得资产 `N0Mm7  
acquisition 收购；购置；取得 rDNz<{evj  
acquisition cost 购置成本 chjXsq#Q^  
acquisition expenses 购置费用 mmC&xZ5f  
acquisition of 100% interest 收购全部股权 _C`cO  
acquisition of control 取得控制权 dQfVdqg  
acquisition of fixed assets 购置固定资产 Vmj7`w&  
acquisition of shell “买壳” a9rn[n1Q  
acquisition price 收购价 $+` YP  
act of God 天灾
b-}nv`9C  
acting partner 执事合伙人 =3rPE"@,[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,o(7z^1Pe;  
active partner 积极参与的合伙人 *2O4*Q1  
active trading 交投活跃 w_30g6tA  
actual circulation 实际流通 J)O1)fR  
actual cost 实际成本 iV
X12  
actual expenditure 实际开支；实际支出 qx0RCP /s  
actual income 实际入息；实际收入；实际收益 _%G)Uz{3  
actual market 现货市场 #E`-b9Q  
actual price 现货价；实际价格 R["2kEF  
actual profit 实际利润 :+;AXnDM~  
actual quotation 实盘；实际价位；实际报价 ?haN ;n6'  
actual year basis 按实际年度计算 e(/~;"r{  
actuals 实货 Kfnn;  
actuarial investigation 精算调查 0T,Qn{  
actuarial principle 精算原则 V|.3Z\(  
actuarial report 精算师报告 X#9}|rT56  
Actuarial Society of Hong Kong 香港精算学会 DXPiC[g]  
actuarial valuation 精算师估值 rK%<2i  
actuary 精算师 b#p)bcz!I  
ad referendum agreement 暂定协议；有待覆核的协定 V>}@--$c-r  
ad valorem duty 从价税；按值征税 ^p#f B4z  
ad valorem duty system 从价税制 Sbub|  
ad valorem fee 从价费 q1j<p
)(  
ad valorem tariff 从价关税 \tFg10  
additional allowance 额外免税额 QF/A-[V
 
additional amount for unexpired risk 未过期风险的额外款额 =w HU*mK  
additional assessable profit 补加应评税利润 et";*EZJX  
additional assessment 补加评税 W69 -,w/  
additional commitment 额外承担 YH33E~f  
additional commitment vote 额外承担拨款 j.MpQ^eJ7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 82Fq}N <  
additional dependent parent allowance 供养父母额外免税额 G5W6P7-<X  
additional provision 额外拨款 iTgGf  
additional stamp duty 附加印花税 =G9%Hz5~:  
additional tax 补加税罚款；补加税款 O@[c
*3]e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $3BCA)5:  
adjudged bankrupt 被裁定破产 E@\e37e  
adjudicated bankrupt 裁定破产人 kR%bdN  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6zK8-V?9F  
adjudication of bankruptcy 裁定破产；宣告破产 zI/)#^SQ  
adjudication of insolvency 裁定无力偿还债务 xq_%|p}y  
adjusted actual 经调整的实数；调整后的实数 %&KJtKe  
adjusted current assets 经调整的流动资产；调整后的流动资产 e*_8B2da  
adjusted figure 经调整的数字；调整后的数额 NVx`'Il8 "  
adjusted liabilities 经调整的负债；调整后的负债 |K?fVL  
adjusted loss 经调整的亏损；调整后的亏损 @AUx%:}0Y:  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 _[8xq:G  
adjusted profit 经调整的利润；调整后的利润 (g,lDU[=  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^,zE Nqg7  
adjusted value 经调整的价值；调整后的价值 rDkAeX0  
adjustment 调整；修订；理算〔保险〕 0S@O]k)  
adjustment centre 调剂中心 KNU/Kc#  
adjustment lag 调整过程的时间差距；调整时差 |D)NPN&  
adjustment mechanism 调整机制 F\!;
}z  
adjustment of loss 亏损调整 dDN#>|  
adjustment process 调整过程；调整程序 ay6G1\0W  
adjustment range 调整幅度 M.1b
RB  
administered exchange rate 受管制汇率 Be+'&+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 uEQH6~\{Nl  
administration expenses 行政费用 0'O;H[nrl  
administration fee 手续费；行政费 \FN"0P(G  
administration in bankruptcy 破产管理 kvs^*X''Ep  
administration order 遗产管理令 j &)Xi^^  
administrator 管理人；遗产管理人 ]g-(|X~>  
administrator of the estate 遗产管理人 N'R^S98x  
admission of debt 债项承认书 DG8]FhD^b  
admission of proof 接纳债权证明 yA*~O$~Y  
advance 放贷款项；垫付款项；预支款项；预付款项 %?+A.0]E  
advance account 暂支帐目；预付款帐户 M= !Fb  
advance compensation 预付补偿金 LFy5tX#  
advance from shareholder 股东垫款 Wq 7 c/|  
advance pending reimbursement 预支以待日后付还 S!8eY `C.  
advanced economy 先进经济体系 9)l-5o:D  
advancement 预付；预付财产 N;tUrdg
Q  
advances warrant 垫款令 Gxv@a   
advancing 贷出 Vnuz! 6.  
adverse balance 逆差
i+T#z  
adverse exchange 逆汇 ug[|'tR8  
advertisement addressed to shareholders 在报章刊登的致股东通告 SQ5SvYH  
advice for collection 托收通知书 tu6oa[s  
advice of drawing 提款通知书；汇票通知书 bs U$mtW  
advice of payment 付款通知 =IV_yor  
Advisory Committee [Securities and Futures Commission] !>b>"\b  
谘询委员会〔证券及期货事务监察委员会〕 u7G@VZ Ux5  
Advisory Committee on Diversification 经济多元化谘询委员会 t ),~w,7(J  
affidavit 誓章；遗产申报誓章 CJg &  
affidavit of no receipt 述明无收款的誓章 O_0|Q@  
affiliate 联号；联营公司；附属公司 S$\lM<M  
affiliated company 附属公司；联号；联营公司 E+V^5Z:u  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /,$;xt-J35  
affordability 负担能力 m8$6FN  
African Development Bank [AfDB] 非洲开发银行 >x@]wsj  
after-acquired property 事后取得的财产 Xtbuy/8"1  
after-hours dealing 市后交易 !y$Hr[v  
after-tax profit 税后盈利；税后利润；税后溢利 ;YNN)P%"  
agency agreement 代理协议 ~\4l*$3(^  
agency expenses 代理机构的开支 n[n0iz1-  
agency fee 代理费 }!\NdQs  
Agency Law 《代理法》 & S_gNa  
agent 代理人；承销人 1;3oGuHj8  
agent of company 公司代理人 f7{E(,  
agent's fee 代理人费；经纪费 kW\=Z1\#  
aggregate 总计；总数；总体数字 z %{>d#rw  
aggregate amount 总款额；总额 K@U"^ `G2  
aggregate assets and liabilities 总体资产与负债 meu\jg  
aggregate at constant price 按固定价格计算的总体数字 TYWajcch  
aggregate demand 总需求 rmpJG|(  
aggregate gross position 总持仓量 &>0=v  
aggregate limit 总限额 [J\5DctX;c  
aggregate of salaries tax 合计薪俸税 %75|+((fC  
aggregate performance 总体表现；总体业绩 5p"n g8nR  
aggregate supply 总体供应 ]Gow  
aggregate surplus 总盈余 ^i_mGe
u  
aggregate total 整体总额 1QtT*{zm$F  
aggregate value 总值；合计价值 8Fx~i#FT  
aggregated basis 合计基准 qqT6C%Q`kG  
aggregated net chargeable income 合计应课税入息实额 9vCn^G%B  
aggregation 合并计算；合计；总和 yxQxc5/X)  
aggregation of incomes of husband and wife 夫妇入息合并计算 kU_bLC?>D  
aggregation of property 财产的总和 WRZi^B8@  
agio 差价；贴水 -en:81a#  
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》 15VOQE5Fl`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xB]~%nC[O  
《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》 tf|/_Y2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment U4%d#  
《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》 AOWX=`J8V  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %\\l/{`eW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 wfM$JYfI  
agreement for a settlement 授产协议 +N"A5U  
agreement for assignment 转让协议 rOyK==8/Fg  
agreement for sale 售卖协议；买卖协议 |@]J*Kh  
agreement for sale and purchase 买卖协议 gC;y
>YGP  
agreement for the payment of interest 支付利息协议 kLR4?tX!  
agreement for the repayment of money 还款协议 4LtFv)i  
agreement of reinsurance 再保险协议 eHF#ME  
Agricultural Bank of China 中国农业银行 yU\&\fD>j  
air passenger departure tax 飞机乘客离境税 ldrKk'S,B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 r^ S4 I&  
airport tax 机场税 \:8~na+(  
alcohol duty 酒精税 o;
{  
alienation 让与；让渡；转让 Fj"gCBaR  
alimony 生活费；赡养费 :g2?)Er-  
All Ordinaries Index [AOI] 所有普通股指数 )I 4d_]&  
all risks 全险；综合险 'Z+w\0}@  
All Sales Record for Stock Market 《股票市场成交报告》 M A}=  
Allied Capital Resources Limited 新联财务有限公司 _xI'p6C  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 T2Z;)e$m_  
allocation letter 拨款信件 ^)rX27!G  
allocation of fund 分配款项；预留款项 C 6Bh[:V&  
allocation of profit 利润分配；溢利分配 cE/
7B'cR  
allocation warrant 拨款令 49nZWv48"_  
allotment 分配；配股 %h g=@7,|  
allotment notice 股份配售通知；配股通知 = PcmJG]  
allotment of shares 股份分配 zwN;CD1  
allowable 可获宽免；免税的 @R9zLL6#7  
allowable business loss 可扣除的营业亏损 Um)0jT  
allowable expenses 可扣税的支出 -6;0 x  
allowance 免税额；津贴；备抵；准备金 C#emmg!a\  
allowance for debts 债项的免税额 +G"=1sxJ  
allowance for depreciation by wear and tear 耗损折旧免税额 Jn +
[:s.  
allowance for funeral expenses 殡殓费的免税额 =2s5>Oz+  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S+R<wv,6  
allowance for repairs and outgoings 修葺及支出方面的免税额 >"f,'S5*  
allowance to debtor 给债务人的津贴 hc5M)0d  
alteration of capital 资本更改 >{~W"  
alternate trustee 候补受托人 }.3F|H
 
amalgamation 合并 K0@2>nR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AEX]_1TG  
ambit of charges 征税范围；收费范围 ]3 YJEP  
amended valuation 经修订的估值 +&jWM-T"-  
American Commodities Exchange 美国商品交易所 yX,2`&c  
American Express Bank Limited 美国运通银行 7fLLV2  
American Stock Exchange 美国证券交易所  LS,/EGJ  
amortization 摊销 FviLlly6  
amount due from banks 存放银行同业的款项 ({yuwH?tH
 
amount due from banks abroad 存放海外银行同业的款项 R@5jEf  
amount due from holding companies 控股公司欠款 :&mYz(1q  
amount due from local banks 存放本港银行同业的款项 8Z4d<DIJ  
amount due to banks 银行同业的存款 E8T4Nh_  
amount due to banks abroad 海外银行同业的存款  $Tfq9  
amount due to holding companies 控股公司存款 /wK5YN.em  
amount due to local banks 本港银行同业的存款 <&n
3"  
amount due to outport banks 外埠银行同业的存款 df nmUE  
amount for note issue 发行纸币的款额 ?cG+rC%  
amount of bond 担保契据的款额 5~<>h~yJ  
amount of consideration 代价款额 `)`_G!a  
amount of contribution 供款数额 #]vq <Y  
amount of indebtedness 负债款额 d@b0z$<s  
amount of principal of the loan 贷款本金额 j1N1c~2  
amount of rates chargeable 应征差饷数额 s{NEP/QQJ  
amount of share capital 股本额 D7X-|`kH  
amount of sums assured 承保款额 bS3qX{5  
amount of variation 变动幅度 i)1E[jc{p!  
amount of vote 拨款数额 r62x*?/  
amount payable 应付款额 uTpKT7t  
amount receivable 应收款额 HW|c -\t
S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N:)`+}  
analysis 分析 ~=Z&l  
ancillary risk 附属风险 RecA?-0  
annual account 周年帐目；周年帐目报表；年度决算；年结 G&0&*mp  
annual accounting date 年结日期  V-}d-Y  
annual allowance 每年免税额；年积金；年度津贴；年津
M/5/Tp  
annual balance 年度余额 Y)N(uv6  
annual disposable income 每年可动用收入 WVftLIJ  
annual estimates 周年预算 82~UI'f \  
annual fee 年费 N;F1Z-9  
annual general meeting 周年大会 1T%Y:0  
annual growth rate 年增率；每年增长率 .i"v([eQ  
annual long-term supplement 长期个案每年补助金 i`gsT[JQRX  
annual pensionable emolument 可供计算退休金的年薪 &s"&rFFO[  
annual report 年报 z<+".sD'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C:h
fI;*7  
annual return 周年报表；周年申报表；每年报税表格 ~B:Lai4"  
Annual Return Rules 《周年报表规则》 6^wg'u]c  
annual review of consumer prices 每年消费物价回顾 Umm_FEU#]  
annual roll-forward basis 逐年延展方式 5u:+hB  
annual salary 年薪 Ve2z= 6(  
annual statement 年度报表；年度决算表 Qf414 oW  
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 }Tu_?b`RUm  
annuitant 年金受益人 @!Il!+^3  
annuity 年金 NSO
Wn]E  
annuity contract 年金合约 "]LNw=S  
annuity on human life 人寿年金 (u]ft]z,-B  
antecedent debt 先前的债项 MEI]N0L3  
ante-dated cheque 倒填日期支票 6](vnS;  
anticipated expenditure 预期开支 hEl)BRJ  
anticipated net profit 预期纯利 x~$P.X7(~  
anticipated revenue 预期收入 &m5WmEz>`  
anti-inflation measure 反通货膨胀措施 gET& +M  
anti-inflationary stance 反通货膨胀立场 6O"Vy  
apparent deficit 表面赤字 Nk3]<#$  
apparent financial solvency 表面偿债能力 ve1jLjsB  
apparent partner 表面合伙人 j~\\,fl=  
application for personal assessment 个人入息课税申请书 mZ/?uPIa  
application of fund 资金应用 L -b~#  
application to release as liquidator and to destruct the books of accounts and documents 9$~D4T  
申请免除清盘人职务及毁灭帐簿与文件 8hQ"rrj+  
appointed actuary 委任精算师 C0 .Xp  
appointed auditor 委任核数师；委任审计师 :B$=Pp1  
appointed trustee 委任的受托人 jS5e"LMIq  
appointer 委任人 Fy`VQ\%7t  
apportioned pro rata 按比例分摊 >%qGK-_  
apportionment 分配；分摊 UldKlQ8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (^qcX;-  
apportionment formula 分摊方程式 plsf` a  
apportionment of estate duty 遗产税的分摊 ,G"?fQ7zR  
appraisal 估价；评估 &'WgBjP  
appreciable growth 可观增长 9`{Mq9J  
appreciable impact 显着影响 uji])e MN~  
appreciable increase 可观增长 0w< iz;30  
appreciation 增值；升值 'V4.umj1~  
appreciation against other currencies 相对其他货币升值 ^P"
t "  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OMJr.u  
appreciation tax 增值税 $]|_xG-6{  
appropriation 拨款；拨用；拨付 k
su:RJ-  
appropriation account 拨款帐目 .NCQiQ  
Appropriation Bill 拨款法案 W;~^3Hz6  
appropriation-in-aid system 补助拨款办法 7; TS  
approved assets 核准资产 xdYjl.f  
approved basket stock 认可一篮子证券 sFSrMI#R  
approved budget 核准预算 t^8#~o!%  
approved charitable donation 认可慈善捐款 zLOmtZ(['  
approved charitable institution 认可慈善机构 %04>R'mN  
approved currency 核准货币；认可货币 -|
J?-  
approved estimates 核准预算 (cC5zv*E  
approved estimates of expenditure 核准开支预算 m$QFtrvy  
approved overseas insurer 核准海外保险人 3i>$g3G  
approved overseas trust company 核准海外信托公司 r\_rnM)_xN  
approved pooled investment fund 核准汇集投资基金 $N,9e  
approved provident fund scheme 认可公积金计划 8'^eH1d'  
approved provision 核准拨款 @{+*ea7M(`  
approved redeemable share 核准可赎回股份 +8Peh9"  
approved regional stock 认可地区性证券 +=\S"e[F  
approved retirement scheme 认可退休金计划 <u->hT  
approved subordinated loan 核准附属贷款 (>WV
)  
arbitrage 套戥；套汇；套利 168U-<  
arbitrageur 套戥者；套汇者 @VxBURZ?  
arbitrary amount 临时款项 G<Lm}  
arrangement 措施；安排；协定 "q#(}1Zd  
arrears 欠款 t:m t9}$d  
arrears of pay 欠付薪酬 9 *]Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 KO{}+~,.6  
articles of association 组织章程；组织细则；组织章程细则 (c(?s`;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t9 &O0tpe  
ascertainment of profit 确定利润 "_?^uymw  
"Asia Clear" “亚洲结算系统” 
9FWn  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2"BlV*\lS  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 HK2`.'D  
Asian Development Fund [ADF] 亚洲发展基金 uA}asm  
Asian dollar bond 亚洲美元债券 >z[d~  
Asian dollar market 亚洲美元市场 {W `/KU?u  
Asian dollar rate 亚洲美元利率 v]!|\]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 K
VQZ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;=C^l  
asked price 沽盘；喊价；索价；卖方报价 r>z8DX@  
assessable income 应评税入息 ORfA]I-u  
assessable loss 应评税亏损 D+ jk0*bJ  
assessable profit 应评税利润 ghms-.:b8  
assessable value 应评税值 Dtr'X@U  
assessed profit 估定利润 SxOM@A  
assessed value 经评估价值 f kP WGd  
assessment 评税；评定；估价；评税单 _10#rucr  
assessment number 评税编号；估价编号 ]}'WNy6c&x  
assessment of additional tax 补加税评税 rbP.N ?YU%  
assessment of performance 业绩评估；实绩评价 Ef?_d]  
Assessor 评税主任 yM\1n  
asset price bubbles 资产价格泡沫 t%FS 5  
asset-backed securities 具资产保证的证券 F$+_Z~yt3;  
assets accretion 资产增值 rNgE/=X  
assets and liabilities 资产与负债 f(##P|3>R  
assets betterment statement 资产递增表；资产改进表 r)7A# 3wId  
assets lending 实物放款；有抵押贷款 E"w7/k#3}C  
assets of the company passing on the death 死者去世时转移的公司资产 2t(E+^~  
assets pledged as security for liabilities 用作负债抵押的资产 [2&Fnmjk}X  
assets portfolio 资产投资组合 Z ,T TI>P  
assets price 资产价格 '4O1Y0K  
assets quality 资产质素 Ay56@_d2  
assets realization 资产变现 JH?[hb  
assets refinancing arrangement 资产再集资安排 T.K$a\/{,  
assets securitization 资产证券化 9I pjY~or  
assets situated outside Hong Kong 在香港以外地方的资产 qbT].,?!U  
assets stripping 削减资产；拆卖资产 ){wE)NN  
assets value 资产值  ;xry  
assignee 承让人 o9Agx{'oV  
assignment 转让；转让书；转让契 ^KlMBKWyB  
assignment of interest 权益转让 P+Hs6Q  
assignment of letters patent and trade mark 专利证书及商标转让 HPt"  
assignment of property 物业转让；物业转让书 8ALYih7"W  
assignment right 转让权 6lZhV[~Z/  
assignor 转让人 T=>&`aZH  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 'zpj_QM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?(R6}ab>K7  
associate member 附属会员 ^WUF3Q**OU  
associated body corporate 相联法人团体 "lUw{3  
associated company 相联公司；联属公司 h#`qEK&u  
associated corporation 相联法团 <0lfkeD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] uK t>6DN.  
公认会计师公会〔英国〕 M6g!bK2l  
Association of Futures Exchange Brokers 香港期货经纪协会 4}=]QQoE  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 kOkgsQQ  
association of underwriters 承保人组织 1Z*-@%RX  
assumption of control 接管 WE
=`8`Li  
assurance 担保；保险；转易；转易书 o&X!75^G>  
assurance of interest 权益的转易 {)-%u8J\`N  
at 19XX price 按一九ＸＸ年价格计算 R%b,RH#  
at a discount 按赔价计算；按贴水价格计算；打折扣 _-&Au%QNJ`  
at a premium 按溢价计算；按升水价格计算 9ft7  
at call 通知付款；按通知 B"8^5#t4s  
at constant market price 按固定市价计算 OyTBgS G?a  
at constant price 按固定价格计算 XhTp'2,]  
at cost 按成本计算 YSeXCJ:Iy  
at current market price 按当时市价计算；按现时市价计算 ~KrzJp=5F  
at current price 按当时价格计算；按现时价格计算 #&Biu}4D  
at factor cost 按要素成本计算；按生产要素成本计算 Imi_}NB+  
at money-of-the-day price 按付款当日价格计算 r@iGMJx$  
at or better 按指定或较佳价位〔买卖指令〕 {?#g*QF|^  
at par 按面值计算；平价 V4xZC\)Gk  
at sight 见票即付 R3.tkFZq]  
at the close 按收市盘 P\w.:.2  
at the opening 按开市盘 w^P4_Yr  
attestation 见证；见证条款 8l)^#"ySA  
at-the-money option 平价期权 8[xb+_  
attorney 受权人；受托代表人 [UFLL:_sC  
attornment 新拥有人承认书 4Mnne'7  
attributable profit 可归属利润 ~6{;3"^<  
attributable share value 可归属股份价值 2<|+h= &  
Auckland Stock Exchange 奥克兰证券交易所 a^~l[HSF  
auction 拍卖 +vJ[k2d  
auctioneer 拍卖商 uKhfZSx0w  
audit 审计；核数 }vp\lKP  
Audit Commission 审计署 Qm ;ip E  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8n1Sy7K!;  
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〕 eWcS>N  
audit review 帐目审查 pSc<3OI  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 o;-)8
4Aa  
audited account 审计帐目；经审计的帐目 "(T@*"vX2  
audited annual account 经审计的周年帐目 l[rIjyL@  
audited balance sheet 经审计的资产负债表 U%j=)VD])  
auditor 核数师；核数主任；审计师 ezy0m}@  
auditor's certificate 核数师证明书；审计师证明书 X[BKF8,  
auditor's report 核数师报告；审计师报告 kS3wa3bT  
Aussie bond 澳元债券 Mg-Kh}U  
austerity budget 紧缩预算 =U3!D;XP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bL{wCo-Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 wrw~J  
Australian Dollar [AUD] 澳元 ^!N_Nx/M  
Australian Options Market 澳大利亚期权市场 `<C)oF\~f  
Australian Securities Commission 澳洲证券事务监察委员会 V$<og  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Dj #G{X".  
Australian Stock Exchange 澳大利亚证券交易所
g]z,*d  
Austrian Schilling [ATS] 奥地利先令 Cc/?-0a2!  
authentication 认证；鉴证 rhwY5FD?  
authority to purchase 委托购买证；委购书 MQw{^6Z>1  
authorization 认可；核准；授权；授权书 (&+ ~hW5d  
authorization by direction 指示授权 sf7'8+wj>  
authorization by instruction 指令授权 DX
4uTD  
authorization by warrant 令状授权 >*{\N^:z  
authorization of unit trust 单位信托的认可 e{c%o;m(  
authorized agent 指定代理人 vvFXdHP  
authorized capital 法定资本 Ah)_mxK  
authorized clerk 出市员 w/E4wp  
authorized dealer 认可交易商 Y(W>([59  
authorized financial institution 认可财务机构 u m(A3uQ  
authorized fund 认可基金 IWsB$T  
authorized fund house 获授权的基金公司；认可基金公司 &*/8Ojv)9  
authorized institution 认可机构 xG\&QE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ??ah  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9<}d98  
authorized insurer 获授权保险人；获认可承保人 c_vj't  
authorized investment 特准投资项目 uXNJ
{]o  
authorized person 获授权人 bu,Z'  
authorized representative 获授权代表 e*Sv}4e=.  
authorized share capital 法定股本 2< w/GX.  
automated quotation system 自动报价系统 )pW(Cp  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d&PXJ  
自动交易系统〔香港期货交易所有限公司〕 WDWb7  
automatic adjustment mechanism 自动调整机制 ]?/[& PP,  
automatic adjustment system 自动调整系统 )CYSU(YTD  
Automatic Clearing House 自动票据交换所 w<.{(1:v  
automatic exchange rates accumulation system 自动化汇率累集系统 srw5&s(3X  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !2>gC"$nv  
automatic teller machine [ATM] 自动柜员机 mc~d4<$`!  
autopay 自动转帐 n,bZj<3t  
available assets 可用资产 v|<Dc8i+  
available fiscal reserve 现存财政储备 w%GEOIj}  
available profit 可用利润 BO5F6lyQ0P  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 #]q<fhJhr$  
average 平均；平均数；海损 90Jxn'>^  
average basic salary 平均基本薪金 #3f\,4K5  
average consumer expenditure 平均消费开支；一般消费开支 wk<QYLEk  
average cost 平均成本 *ukE"Aj  
average cost of land production 增辟土地平均成本 RYZh"1S;k  
average daily turnover 平均每日成交额 Vdjf F&q  
average daily wage rate 平均每日工资率 X0* y8"  
average expenditure pattern 平均开支模式 #(?EL@5  
average growth rate 平均增长率 [mYmrLs6  
average net fixed assets 固定资产平均净值 w(]Q`  
average of relatives 相对价格平均数 3&/5!zOg)  
average price 平均价格 UW8b(b[-6b  
average propensity to consume 平均消费倾向；一般消费倾向 4xjk^N9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 jt@k<#h~  
average rate 平均率 RM|<(kq  
average revenue 平均收入；平均收益 k$9oUE,  
average stock 平均库存；平均存货 ^D/:[  
average yearly rent 平均年租 Ie`kzssM  
avoidance of double taxation 避免双重课税 Y4YA1F  
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 hs}nI/#  
V/j+Z1ZW  
给你加分了