一些有用的会计术语(也不知道发的地方对不对)A

A: Yv<'QC  
A share Ａ股；甲类股份 K2$ fKju  
abatement of tax 减税；减扣免税额 kW#,o9f\  
ABN AMRO Bank N.V. 荷兰银行 #hG0{_d7  
above-the-line expenditure 线上项目支出；经常预算支出 C))5,aX  
above-the-line receipt 线上项目收入；经常预算收入 `B6*wE-|  
ABSA Asia Limited 南非联合亚洲有限公司 7ss Y*1b  
absolute change 绝对数值变更 zx` %)r  
absolute expenditure 实际开支 %J(y2 }  
absolute guideline figure 绝对准则数字 f++MH]I;  
absolute interest 绝对权益 .1n=&d|  
absolute order of discharge 绝对破产解除令 701a%Jq_2  
absolute profit margin 绝对利润幅度 1P4cBw%  
absolute value 实值；绝对值 ).U\,@[A{  
absolutely vested interest 绝对既得权益 ^j]"!:h  
absorbed cost 已吸收成本；已分摊成本 mN^w?R41m  
absorption 吸收；分摊；合并 g_X-.3=2K  
absorption rate 吸收率；摊配率；分摊率 [.J&@96,b  
ACB Finance Limited 亚洲商业财务有限公司 `_%UK=m  
acceptable form of reciprocity 合理的互惠条件 _gU:!:}  
acceptable rate 适当利率；适当汇率 Dl=9<:6FW  
acceptance agreement 承兑协议 8T6LD  
acceptance for honour 参加承兑 er@"4R0  
acceptor 承兑人；接受人；受票人 21NGsG  
acceptor for honour 参加承兑人 paKur%2u  
accident insurance 意外保险 0RHKzk6~c  
Accident Insurance Association of Hong Kong 香港意外保险公会 `9;0Y  
accident insurance scheme 意外保险计划 LLyw9y1  
accident year basis 意外年度基准 %+ln_lgD:  
accommodation 通融；贷款 ot\  FZ  
accommodation bill 通融票据；空头票据 ;f;A"  
accommodation party 汇票代发人 F1_s%&  
account balance 帐户余额；帐户结余 w O H{L  
account book 帐簿 (LiS9|J!  
account collected in advance 预收款项 jfmHc(fX4  
account current book 往来帐簿 C,;T/9  
account of after-acquired property 事后取得的财产报告 +kA>^  
account of defaulter 拖欠帐目 1oKF-";u(  
account payable 应付帐款 (rKyX:Vsy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {!RDb'Zp  
account receivable 应收帐款 f3yH4r?;w  
account receivable report 应收帐款报表 F/pq9  
account statement 结单；帐单；会计财务报表 U ?iw  
account title 帐户名称；会计科目 #jrtsv]  
accountant's report 会计师报告 Z9 z!YaOL  
Accountant's Report Rules 会计师报告规则 )6+Z99w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ))T@U?r  
Accounting Arrangements 《会计安排》 V52>K$j  
accounting basis 会计基础 @JW HG1qJ  
accounting by Official Receiver 破产管理署署长呈交的帐目 (g"
{A  
Accounting Circular 《会计通告》 0gRj3al(  
accounting class 会计类别 8Z&M}Llk  
accounting date 记帐日期；会计结算日期 ,LE
15},  
accounting for money 款项核算 vCvjb\S  
Accounting Officer 会计主任 *y+N-uq  
accounting period 会计报告期；会计期 1G}f83yR  
accounting policy 会计政策；会计方针 4^r4O#  
accounting practice 会计惯例 i
Gq%|o>  
accounting principle 会计准则 vHJOpQmt~  
accounting record 会计记录 IRhi1{K$"  
accounting report 会计报告 * 'eE[/K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Clz. p  
Accounting Society of China 中国会计学会 is~"yE7  
accounting statement 会计报表 #|PPkg%v
<  
accounting system 会计制度；会计系统 n?KhBJx 4  
accounting transaction 会计事项；帐务交易 q ~%'V  
accounting treatment 会计处理 4nsc`Hu  
accounting year 会计年度 p9>{X\eT:  
accretion 增值；添加 ^fiJxU  
accrual 应计项目；应累算数目 45.<eWH$*(  
accrual basis 应计制；权责发生制 ^C=dq(i=[  
accrual basis accounting 应计制会计；权责发生制会计 "D\>oFu  
accrue 应累算；应计 ZLj
EH7  
accrued benefit 应累算利益 SFu]*II;
{  
accrued charges 应计费用 FR9w0{o  
accrued cumulative preference share dividend 应累算的累积优先股股息 HNJR&U t  
accrued expenses 应累算费用 ?^whK<"]  
accrued interest payable 应付利息；应计未付利息 -F. c<@*E  
accrued interest receivable 应收利息；应计未收利息 tJG+k)EE  
accrued right 累算权益 g6 H}a  
accruing profit 应累算的利润 mjQZ"h0  
accumulated fiscal reserve 累积财政储备 3S5`I9I  
accumulated profit 累积利润；滚存溢利 ! k[JP+;  
accumulated reserve 累积储备 *{_N*p\{  
accumulation of surplus income 累积收益盈余 Pz^C3h$5_  
acquired assets 既得资产 b(IZ
:ekZ5  
acquisition 收购；购置；取得 (himx8Uml2  
acquisition cost 购置成本 <x8I<K  
acquisition expenses 购置费用 X-=4Z
9  
acquisition of 100% interest 收购全部股权 3F?7oMNIh  
acquisition of control 取得控制权 0BwxPD#6bv  
acquisition of fixed assets 购置固定资产 p4F%FS:`  
acquisition of shell “买壳” xH\!j  
acquisition price 收购价 eJ*u]GH U  
act of God 天灾 ZveNe~D7C  
acting partner 执事合伙人 `q9n`h1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8J#U=q
Yei  
active partner 积极参与的合伙人 /[=Yv!  
active trading 交投活跃 .@Lktc  
actual circulation 实际流通 qzj.N$9]  
actual cost 实际成本 yhkKakg,)  
actual expenditure 实际开支；实际支出 o;9 G{Xj3@  
actual income 实际入息；实际收入；实际收益 o)bKs>` U  
actual market 现货市场 SK5_^4  
actual price 现货价；实际价格
{/FdrS  
actual profit 实际利润 eB&.
keO  
actual quotation 实盘；实际价位；实际报价 "Xg~1)%  
actual year basis 按实际年度计算 ;^TSla+t+  
actuals 实货 6b7c9n Z  
actuarial investigation 精算调查 y>#_LhTX-  
actuarial principle 精算原则 X"jL  
actuarial report 精算师报告 s{Og3qUy  
Actuarial Society of Hong Kong 香港精算学会 /F$E)qN7n  
actuarial valuation 精算师估值 <~*[OwN  
actuary 精算师 hj=qWGRgI  
ad referendum agreement 暂定协议；有待覆核的协定 f\rE{%  
ad valorem duty 从价税；按值征税 ;reBJk  
ad valorem duty system 从价税制 J-|&[-Z  
ad valorem fee 从价费 4@+
']vN4  
ad valorem tariff 从价关税 v.&c1hKHb  
additional allowance 额外免税额 YV8PybThc  
additional amount for unexpired risk 未过期风险的额外款额 #bJp)&LO  
additional assessable profit 补加应评税利润 .=)[S5.BVq  
additional assessment 补加评税 abAw#XQ8  
additional commitment 额外承担 RWRqu }a  
additional commitment vote 额外承担拨款 sf0\#Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VKtlAfXy~  
additional dependent parent allowance 供养父母额外免税额 b^
STegz  
additional provision 额外拨款 n0LNAhM  
additional stamp duty 附加印花税 h<Ct[46,S  
additional tax 补加税罚款；补加税款 EKD#s,(V*X  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !F:mDZeY  
adjudged bankrupt 被裁定破产 A^E 6)A=  
adjudicated bankrupt 裁定破产人 r#A*{4wz  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S0Ur{!9\#^  
adjudication of bankruptcy 裁定破产；宣告破产 B^!-%_q  
adjudication of insolvency 裁定无力偿还债务 -e_
|^T"  
adjusted actual 经调整的实数；调整后的实数 QH,Fw$1  
adjusted current assets 经调整的流动资产；调整后的流动资产 x=Aq5*A0  
adjusted figure 经调整的数字；调整后的数额 .l hS
 
adjusted liabilities 经调整的负债；调整后的负债 ,1g_{dMx  
adjusted loss 经调整的亏损；调整后的亏损 ?@z/#3b  
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 9Trk&OB  
adjusted profit 经调整的利润；调整后的利润 FWB *=.A9  
adjusted surplus 经调整的盈余额；调整后的盈余额 52 *ii  
adjusted value 经调整的价值；调整后的价值 lUaJC'~p  
adjustment 调整；修订；理算〔保险〕 33SCHQ  
adjustment centre 调剂中心 cV"Ov@_.k  
adjustment lag 调整过程的时间差距；调整时差 v8WT?%  
adjustment mechanism 调整机制 2cO6'?b  
adjustment of loss 亏损调整 1S(n3(KRk$  
adjustment process 调整过程；调整程序 NiFe#SLA  
adjustment range 调整幅度 eZ$M#I=o  
administered exchange rate 受管制汇率 kS35X)-  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^D]J68)#a  
administration expenses 行政费用 [K@(,/$  
administration fee 手续费；行政费 c|d,:u#  
administration in bankruptcy 破产管理 '7pzw>E=:  
administration order 遗产管理令 RH:vd|q+  
administrator 管理人；遗产管理人 <@# g2b  
administrator of the estate 遗产管理人 Y]=k"]:%  
admission of debt 债项承认书 "hQGk  
admission of proof 接纳债权证明 cRMyYdJ o  
advance 放贷款项；垫付款项；预支款项；预付款项 q`'"+`h  
advance account 暂支帐目；预付款帐户 t`'jr=e,~  
advance compensation 预付补偿金 LXWI'nxV  
advance from shareholder 股东垫款 qcouZO  
advance pending reimbursement 预支以待日后付还 %Oo f/q  
advanced economy 先进经济体系 \4LTViY]  
advancement 预付；预付财产 Fg 8lX9L  
advances warrant 垫款令 ^Vhl@  
advancing 贷出 CPL,QVO9  
adverse balance 逆差 &S`g&  
adverse exchange 逆汇 3A{)C_1a  
advertisement addressed to shareholders 在报章刊登的致股东通告 Zwz co  
advice for collection 托收通知书 x N7sFSV@  
advice of drawing 提款通知书；汇票通知书 i6A9|G$H
 
advice of payment 付款通知 AN6Q~%,  
Advisory Committee [Securities and Futures Commission] :\I*_00!  
谘询委员会〔证券及期货事务监察委员会〕 ]DU?N7
J  
Advisory Committee on Diversification 经济多元化谘询委员会 _Rb2jq(&0  
affidavit 誓章；遗产申报誓章 ML MetRP  
affidavit of no receipt 述明无收款的誓章 [Y$TVwFwX  
affiliate 联号；联营公司；附属公司 p!~1~q
6  
affiliated company 附属公司；联号；联营公司 D)pTE?@W'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >_xuXEslUz  
affordability 负担能力
vBJxhK-  
African Development Bank [AfDB] 非洲开发银行 dC8}Ttc}  
after-acquired property 事后取得的财产 *`|xa@1v`  
after-hours dealing 市后交易 3u/AqL  
after-tax profit 税后盈利；税后利润；税后溢利 !yVY[  
agency agreement 代理协议 dA (n,@{  
agency expenses 代理机构的开支 z;dRzwL  
agency fee 代理费 tHo|8c~[  
Agency Law 《代理法》 t,dm3+R  
agent 代理人；承销人 \@yJbhk  
agent of company 公司代理人 <5mv8'{L  
agent's fee 代理人费；经纪费 w3"L5;oH  
aggregate 总计；总数；总体数字 `Oi#`lC\  
aggregate amount 总款额；总额 AC'_#nPL#  
aggregate assets and liabilities 总体资产与负债 >d=pl}-kOQ  
aggregate at constant price 按固定价格计算的总体数字 Ue60Mf
  
aggregate demand 总需求 #qmsZHd}b  
aggregate gross position 总持仓量 SE43C %hv  
aggregate limit 总限额 fN&uat7  
aggregate of salaries tax 合计薪俸税 ~bm'i%$k  
aggregate performance 总体表现；总体业绩 TTFs|T6`q  
aggregate supply 总体供应 ;gZ/i93:Q  
aggregate surplus 总盈余 GB^`A  
aggregate total 整体总额 VH~YwO!x  
aggregate value 总值；合计价值 UgK c2~  
aggregated basis 合计基准 2IE\O8b  
aggregated net chargeable income 合计应课税入息实额 lZ7 $DGe  
aggregation 合并计算；合计；总和 x{8h3.ZQ,  
aggregation of incomes of husband and wife 夫妇入息合并计算 b>8TH-1t~  
aggregation of property 财产的总和 A6 .wXv,  
agio 差价；贴水 $.kJBRgV*  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 @{q<"hT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !zx8I7e4  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 *!JB^5(H  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L@/IyQ[H1  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 5-$D<}Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Z)$@1Q4P?1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "g#%d  
agreement for a settlement 授产协议 ^r.CUhx)  
agreement for assignment 转让协议 p/RT*?<   
agreement for sale 售卖协议；买卖协议 OA=~i/n~  
agreement for sale and purchase 买卖协议 qljsoDG  
agreement for the payment of interest 支付利息协议 :UP8nq  
agreement for the repayment of money 还款协议 9M3"'^ {$  
agreement of reinsurance 再保险协议 /5/gnpC  
Agricultural Bank of China 中国农业银行 ZAU#^bEQB  
air passenger departure tax 飞机乘客离境税 K0_gMi+bR  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @v^j<B  
airport tax 机场税 }mK,Bi?bj  
alcohol duty 酒精税 ;*t#:U*  
alienation 让与；让渡；转让
-y$6gCRY  
alimony 生活费；赡养费 }zf!mlk  
All Ordinaries Index [AOI] 所有普通股指数 &mmaoWR  
all risks 全险；综合险 ~CkOiWC0  
All Sales Record for Stock Market 《股票市场成交报告》 :>;F4gGVG  
Allied Capital Resources Limited 新联财务有限公司 r~h#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ![_0GF
bT  
allocation letter 拨款信件 xQDQgvwa  
allocation of fund 分配款项；预留款项 JffaT_"\  
allocation of profit 利润分配；溢利分配 {4,],0bjx/  
allocation warrant 拨款令 w(aHB8T  
allotment 分配；配股 H!Q72tyo  
allotment notice 股份配售通知；配股通知 V`#
2jDz  
allotment of shares 股份分配
% g  
allowable 可获宽免；免税的 viUJ4Pn
 
allowable business loss 可扣除的营业亏损 <\<o#Vq  
allowable expenses 可扣税的支出 [8IO0lul+  
allowance 免税额；津贴；备抵；准备金 WEe7\bWF  
allowance for debts 债项的免税额 <>9!oOa  
allowance for depreciation by wear and tear 耗损折旧免税额 1u7D:h>
#  
allowance for funeral expenses 殡殓费的免税额 ?YS>_MN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pKy4***I3  
allowance for repairs and outgoings 修葺及支出方面的免税额 &=jPt%7#M  
allowance to debtor 给债务人的津贴 6Q

 [  
alteration of capital 资本更改 >FwK_Zd'  
alternate trustee 候补受托人 Zs=A<[  
amalgamation 合并 NT.#U?9c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &xN+a{&  
ambit of charges 征税范围；收费范围 iaEQF]*cC  
amended valuation 经修订的估值 7]zZdqG&p`  
American Commodities Exchange 美国商品交易所 {~&Q"8 }G  
American Express Bank Limited 美国运通银行 g,EDE6`8  
American Stock Exchange 美国证券交易所 HrvyI)4{  
amortization 摊销 WIf.;B)L  
amount due from banks 存放银行同业的款项 [UI>SN  
amount due from banks abroad 存放海外银行同业的款项 cI\[)5&  
amount due from holding companies 控股公司欠款 >h;]rMD!|  
amount due from local banks 存放本港银行同业的款项 :tU^  
amount due to banks 银行同业的存款 X:g5;NT  
amount due to banks abroad 海外银行同业的存款 >d p/  
amount due to holding companies 控股公司存款 wCNn/%C  
amount due to local banks 本港银行同业的存款 G/Sp/I<d  
amount due to outport banks 外埠银行同业的存款 hFv{?v  
amount for note issue 发行纸币的款额 -i2rcH  
amount of bond 担保契据的款额 !Z:XSF[T  
amount of consideration 代价款额 M
casnjC  
amount of contribution 供款数额 ;un@E:  
amount of indebtedness 负债款额 3;BIwb_  
amount of principal of the loan 贷款本金额 =;uMrb4  
amount of rates chargeable 应征差饷数额 7\2I>W  
amount of share capital 股本额 )8W! |  
amount of sums assured 承保款额 8(\}\4
G_  
amount of variation 变动幅度 /ki-Tha  
amount of vote 拨款数额 oc( '!c  
amount payable 应付款额 F5 ]<=i  
amount receivable 应收款额 REW *6:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HO41)m+&  
analysis 分析 \x(J vDt  
ancillary risk 附属风险 (5_l7hWY  
annual account 周年帐目；周年帐目报表；年度决算；年结 j{7_p$JM  
annual accounting date 年结日期 o83HR[
 
annual allowance 每年免税额；年积金；年度津贴；年津 J}i$ny_3OB  
annual balance 年度余额 wS%I.  
annual disposable income 每年可动用收入 +"?K00*(  
annual estimates 周年预算 Z]1~9:7ap  
annual fee 年费 :)q/8 0@  
annual general meeting 周年大会 GTYGm  
annual growth rate 年增率；每年增长率 CP7Zin1S/w  
annual long-term supplement 长期个案每年补助金 ]QtdT8~  
annual pensionable emolument 可供计算退休金的年薪
x|U]x  
annual report 年报 \$VtwVQ,b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3.Ni%FF`  
annual return 周年报表；周年申报表；每年报税表格 "h_n/}r=  
Annual Return Rules 《周年报表规则》 A0oC*/  
annual review of consumer prices 每年消费物价回顾 _R8)%<E  
annual roll-forward basis 逐年延展方式 YXg:cXE8e  
annual salary 年薪 UI<'T3b  
annual statement 年度报表；年度决算表 ]0ouJY  
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 `2J6Dz"W  
annuitant 年金受益人  3i?{E^  
annuity 年金 za<Ja=f9X  
annuity contract 年金合约 T d4/3k  
annuity on human life 人寿年金 T_[W=9  
antecedent debt 先前的债项 fyYv}z  
ante-dated cheque 倒填日期支票 Q'*-gg&)  
anticipated expenditure 预期开支 , j'=sDl  
anticipated net profit 预期纯利 AjAmV hq  
anticipated revenue 预期收入 @K4} cP  
anti-inflation measure 反通货膨胀措施 H^K(1  
anti-inflationary stance 反通货膨胀立场 &I:X[=;g  
apparent deficit 表面赤字 }C2I9Cl  
apparent financial solvency 表面偿债能力 _UjAct]6  
apparent partner 表面合伙人 gSZNsiH  
application for personal assessment 个人入息课税申请书 mrqC
W]#u  
application of fund 资金应用 ItYG9a  
application to release as liquidator and to destruct the books of accounts and documents 3hO`GM  
申请免除清盘人职务及毁灭帐簿与文件 oxPOfI1%]  
appointed actuary 委任精算师 dI>)4()  
appointed auditor 委任核数师；委任审计师 PLFM[t/  
appointed trustee 委任的受托人 u\^<V)  
appointer 委任人 TkWS-=lNH0  
apportioned pro rata 按比例分摊 ;)0vxcMB  
apportionment 分配；分摊 `r_qvrC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qAR~js`5  
apportionment formula 分摊方程式 KOhy)h+ h  
apportionment of estate duty 遗产税的分摊 nP 2rN_:4  
appraisal 估价；评估 kzJNdYtdH  
appreciable growth 可观增长 ^w8H=UkP!+  
appreciable impact 显着影响 eJ'2CM6  
appreciable increase 可观增长 ,EcmMI^A  
appreciation 增值；升值 nLto=tNUO  
appreciation against other currencies 相对其他货币升值 %CF(SK2w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #Sb1oLC  
appreciation tax 增值税 pUwx`"DrR  
appropriation 拨款；拨用；拨付 IJS9%m#  
appropriation account 拨款帐目 Y)c9]1qly  
Appropriation Bill 拨款法案 n@T4z.*~lA  
appropriation-in-aid system 补助拨款办法
0eq>  
approved assets 核准资产 {* >$aI  
approved basket stock 认可一篮子证券 K JPB-  
approved budget 核准预算 PS`)6yn{_  
approved charitable donation 认可慈善捐款 YXrTm[P  
approved charitable institution 认可慈善机构 vq(@B  
approved currency 核准货币；认可货币 Z(/jQ=ozQ  
approved estimates 核准预算 "E/F{6NH  
approved estimates of expenditure 核准开支预算 fcnbPO0M  
approved overseas insurer 核准海外保险人 jBI VZ!X  
approved overseas trust company 核准海外信托公司 }k\a~<'X  
approved pooled investment fund 核准汇集投资基金 g3LAi#m  
approved provident fund scheme 认可公积金计划 'V 1QuSd  
approved provision 核准拨款
qa`bR%eH  
approved redeemable share 核准可赎回股份 NkNw9?:#4  
approved regional stock 认可地区性证券 `o/tpuI  
approved retirement scheme 认可退休金计划 (d4zNYK  
approved subordinated loan 核准附属贷款 [5a`$yaQ  
arbitrage 套戥；套汇；套利 +P}'2tE~'  
arbitrageur 套戥者；套汇者 j#-ZL-N  
arbitrary amount 临时款项 ? Ew>'(Q  
arrangement 措施；安排；协定 F~W*"i+EZ  
arrears 欠款 
saU|.\l  
arrears of pay 欠付薪酬 *|_u~v:)|5  
arrears of revenue 逾期未收税款；逾期未收的帐项 xx!o]D-}  
articles of association 组织章程；组织细则；组织章程细则 *bmk(%g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p7zHP  
ascertainment of profit 确定利润 6M+~{9(S  
"Asia Clear" “亚洲结算系统” ^a<=@0|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #mx;t3ja7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1MfRFv  
Asian Development Fund [ADF] 亚洲发展基金 8{%/!ylJz  
Asian dollar bond 亚洲美元债券 3"I1'+  
Asian dollar market 亚洲美元市场 1m}'Y@I  
Asian dollar rate 亚洲美元利率 GdL\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <mrLld#_:C  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !
Aunwq^  
asked price 沽盘；喊价；索价；卖方报价 )ckx&e  
assessable income 应评税入息 aOWbIS[8  
assessable loss 应评税亏损 <`-"K+e!J  
assessable profit 应评税利润 <(3Uu()   
assessable value 应评税值 d@,q6R}!MP  
assessed profit 估定利润 hl6al:Y  
assessed value 经评估价值 Lm,io\z  
assessment 评税；评定；估价；评税单 PJO;[: .I  
assessment number 评税编号；估价编号 cX*  
assessment of additional tax 补加税评税 E<-}Jc1  
assessment of performance 业绩评估；实绩评价 u`E_Q8  
Assessor 评税主任 V&h,v%$  
asset price bubbles 资产价格泡沫 iLv"ZqGrw  
asset-backed securities 具资产保证的证券 YJrK oK}  
assets accretion 资产增值 '["Y;/>  
assets and liabilities 资产与负债 /*rMveT  
assets betterment statement 资产递增表；资产改进表 Oo rH  
assets lending 实物放款；有抵押贷款 <C${1FO7If  
assets of the company passing on the death 死者去世时转移的公司资产 K8284A8v  
assets pledged as security for liabilities 用作负债抵押的资产 {D`F$=Dlw  
assets portfolio 资产投资组合 ~X`vRSrH  
assets price 资产价格 >6jyd{  
assets quality 资产质素 r)U9u 0  
assets realization 资产变现 HV>|f'45  
assets refinancing arrangement 资产再集资安排 ks(PH6:]<  
assets securitization 资产证券化 {nj\dU  
assets situated outside Hong Kong 在香港以外地方的资产 A4(^I u  
assets stripping 削减资产；拆卖资产 `I6)e{5t  
assets value 资产值 {oz04KGsH  
assignee 承让人 G@,qO#5&  
assignment 转让；转让书；转让契 `pII-dSC%  
assignment of interest 权益转让 aASnk2DFd  
assignment of letters patent and trade mark 专利证书及商标转让 Z [68ji]  
assignment of property 物业转让；物业转让书 xu& v(C9  
assignment right 转让权 #H
7(dT  
assignor 转让人 ?;^_%XSQ*  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Ai#W. n  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .z+QyNc:  
associate member 附属会员 EWH'x$z_q  
associated body corporate 相联法人团体 ] +Gi~  
associated company 相联公司；联属公司 _|*3uGo:  
associated corporation 相联法团 OP:;?Fs9`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]!0*k#i_.  
公认会计师公会〔英国〕 y6:=2(]w<p  
Association of Futures Exchange Brokers 香港期货经纪协会 HQf[T@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 FUq@ dUv  
association of underwriters 承保人组织 V4VTP]'n  
assumption of control 接管 $XT&8%|*7  
assurance 担保；保险；转易；转易书 /\#
qz.c2K  
assurance of interest 权益的转易 Kj-:'jzW  
at 19XX price 按一九ＸＸ年价格计算 b%|%Rek8  
at a discount 按赔价计算；按贴水价格计算；打折扣 X)~JX}-L  
at a premium 按溢价计算；按升水价格计算 v]_{oj_(-  
at call 通知付款；按通知 )O2^?Q quS  
at constant market price 按固定市价计算 2!&:V]  
at constant price 按固定价格计算 QdDdrR^&  
at cost 按成本计算 u\=Nu4)Z F  
at current market price 按当时市价计算；按现时市价计算 `$MO.K{  
at current price 按当时价格计算；按现时价格计算 TioI$?l>W(  
at factor cost 按要素成本计算；按生产要素成本计算 \B2=E  
at money-of-the-day price 按付款当日价格计算 ;=UrIA@y;=  
at or better 按指定或较佳价位〔买卖指令〕 Q6
}`%
 
at par 按面值计算；平价 L & PhABZ  
at sight 见票即付 3n6_
yK+D  
at the close 按收市盘 E$8GXo00v  
at the opening 按开市盘 j g$%WAEb  
attestation 见证；见证条款 ,F:l?dfB\I  
at-the-money option 平价期权 UXIq>[2Z1  
attorney 受权人；受托代表人 M-|4cd]6  
attornment 新拥有人承认书 ]9A9q<lZ  
attributable profit 可归属利润 5F <zW-;  
attributable share value 可归属股份价值 M^g"U`  
Auckland Stock Exchange 奥克兰证券交易所 xj%
h-@o6  
auction 拍卖 b.ow0WYe  
auctioneer 拍卖商 ,)oUdwR k  
audit 审计；核数 <=jE,6_|  
Audit Commission 审计署 fkk\Q>J9!=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] DZLSn Ax  
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〕 Cww$ A %}  
audit review 帐目审查 _W?}%;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 oN)K2&M0  
audited account 审计帐目；经审计的帐目 :X2B+}6_&  
audited annual account 经审计的周年帐目 c&F"tLl  
audited balance sheet 经审计的资产负债表 >@y5R^B`  
auditor 核数师；核数主任；审计师 >`s2s@Mx  
auditor's certificate 核数师证明书；审计师证明书 A")B<BK  
auditor's report 核数师报告；审计师报告 jOEb1  
Aussie bond 澳元债券 !:e}d+F  
austerity budget 紧缩预算 +J+]P\:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X}Fc0Oo  
Australia All Ordinaries Index 澳洲所有普通股票指数 :ykQ[d`:|  
Australian Dollar [AUD] 澳元 +s_@964  
Australian Options Market 澳大利亚期权市场 r 97 VX>  
Australian Securities Commission 澳洲证券事务监察委员会 O]lWaiR`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Q[8L='E  
Australian Stock Exchange 澳大利亚证券交易所 n*b
bmG1  
Austrian Schilling [ATS] 奥地利先令 KvktC|~?  
authentication 认证；鉴证 GH^i,88  
authority to purchase 委托购买证；委购书 PtmdUHvD  
authorization 认可；核准；授权；授权书 }bix+/]  
authorization by direction 指示授权 FV:{lC{h~  
authorization by instruction 指令授权 HOu<,9?>Q  
authorization by warrant 令状授权 j:]/AReOL  
authorization of unit trust 单位信托的认可 yrkd#m  
authorized agent 指定代理人 nm\n\j~  
authorized capital 法定资本 QLIm+)T  
authorized clerk 出市员 m<"1*d~  
authorized dealer 认可交易商 #2x\d  
authorized financial institution 认可财务机构 ~Bj-n6QDE  
authorized fund 认可基金 9[$g;}w  
authorized fund house 获授权的基金公司；认可基金公司 Kw925@W  
authorized institution 认可机构 \]y$[\F>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 JLc\KVmF  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @c7 On)sy  
authorized insurer 获授权保险人；获认可承保人 E})PNf;  
authorized investment 特准投资项目 C{Aeud #5  
authorized person 获授权人 y>Nlj%XH  
authorized representative 获授权代表 .KRh59yg  
authorized share capital 法定股本 mL3'/3-7:V  
automated quotation system 自动报价系统 }54\NSj0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ct #hl8b:  
自动交易系统〔香港期货交易所有限公司〕 B.{0,bW?  
automatic adjustment mechanism 自动调整机制 7jEAhi!Cq(  
automatic adjustment system 自动调整系统 Z@~8iAgE  
Automatic Clearing House 自动票据交换所 W&Fa8  
automatic exchange rates accumulation system 自动化汇率累集系统 ^R K[-tVV  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "$ u"Py  
automatic teller machine [ATM] 自动柜员机 nQ/(*d  
autopay 自动转帐 8!:4m"Y  
available assets 可用资产 nLo:\I(  
available fiscal reserve 现存财政储备 B;?a. 81~  
available profit 可用利润 $,'r} %  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7xWX:2l*?  
average 平均；平均数；海损 #4~Ivj  
average basic salary 平均基本薪金 _Se>X=  
average consumer expenditure 平均消费开支；一般消费开支 xa!@$w=U&  
average cost 平均成本 {N7,=(-2=  
average cost of land production 增辟土地平均成本 S}fIZ1  
average daily turnover 平均每日成交额 6=|Q>[K  
average daily wage rate 平均每日工资率 @8V8gV?zm  
average expenditure pattern 平均开支模式 Z>Sv[Ec  
average growth rate 平均增长率 U .e Urzu  
average net fixed assets 固定资产平均净值 _3kAN.g  
average of relatives 相对价格平均数 iCz,|;w%  
average price 平均价格 ?i9LqHL  
average propensity to consume 平均消费倾向；一般消费倾向 zb:p,T@5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @GjWeOj]  
average rate 平均率 sA}=o.\j:  
average revenue 平均收入；平均收益 MIi:\m5  
average stock 平均库存；平均存货
q#MAA_  
average yearly rent 平均年租 }ZR3  
avoidance of double taxation 避免双重课税 Udd|.JRd  
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 o5AyJuS-u$  
E-Cj^#OY|N  
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