一些有用的会计术语(也不知道发的地方对不对)A

A: 'kONb  
A share Ａ股；甲类股份 vXWESy  
abatement of tax 减税；减扣免税额 \=:g$_l  
ABN AMRO Bank N.V. 荷兰银行 ;U:o'9^9T  
above-the-line expenditure 线上项目支出；经常预算支出 zYl+BM-j,6  
above-the-line receipt 线上项目收入；经常预算收入 +Y%I0.?&5  
ABSA Asia Limited 南非联合亚洲有限公司 ^`C*";8Q  
absolute change 绝对数值变更 &wWGZ~T  
absolute expenditure 实际开支
I>(z)"1  
absolute guideline figure 绝对准则数字 b*%WAVt2T  
absolute interest 绝对权益 iF2IR{h  
absolute order of discharge 绝对破产解除令 C@:N5},]  
absolute profit margin 绝对利润幅度 *{n,4d\..  
absolute value 实值；绝对值 UqQZ A0e  
absolutely vested interest 绝对既得权益 (h(ZL9!  
absorbed cost 已吸收成本；已分摊成本 q|Tk+JH{5  
absorption 吸收；分摊；合并 mjJlXA  
absorption rate 吸收率；摊配率；分摊率 jC }u>AB  
ACB Finance Limited 亚洲商业财务有限公司 pmXWI`s  
acceptable form of reciprocity 合理的互惠条件 |r*1.V(  
acceptable rate 适当利率；适当汇率 mwiPvwHrg  
acceptance agreement 承兑协议 o~z.7q  
acceptance for honour 参加承兑 '{_t
DboY  
acceptor 承兑人；接受人；受票人 gQzF C&g  
acceptor for honour 参加承兑人 IaZAP  
accident insurance 意外保险 G}O
rpPP  
Accident Insurance Association of Hong Kong 香港意外保险公会 6/
[h24d  
accident insurance scheme 意外保险计划 er}'}n`@q  
accident year basis 意外年度基准 'k) P(H  
accommodation 通融；贷款 6Yi,%#  
accommodation bill 通融票据；空头票据 ZkG##Jp\>  
accommodation party 汇票代发人 gA8u E  
account balance 帐户余额；帐户结余 *h8XbBZH  
account book 帐簿 fwGz00C/U  
account collected in advance 预收款项 lu(Omds+  
account current book 往来帐簿 "+OMo-<K7  
account of after-acquired property 事后取得的财产报告 d=Ihl30m  
account of defaulter 拖欠帐目 PzG:M7  
account payable 应付帐款 (Y?yGq/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 M)It(K8R  
account receivable 应收帐款 2FtEt+A+'  
account receivable report 应收帐款报表 D}=i tu  
account statement 结单；帐单；会计财务报表 C]@B~X1H^  
account title 帐户名称；会计科目 T%b^|="@  
accountant's report 会计师报告 ku8Z;ONeH  
Accountant's Report Rules 会计师报告规则 %JU23c*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 A^jm<~  
Accounting Arrangements 《会计安排》 0R{R=r]  
accounting basis 会计基础 X>YOo~yS5  
accounting by Official Receiver 破产管理署署长呈交的帐目 wH5O>4LO  
Accounting Circular 《会计通告》 x~I1(l7r  
accounting class 会计类别  _34YH5  
accounting date 记帐日期；会计结算日期 #k]0[;1os  
accounting for money 款项核算 j7%%/%$o[  
Accounting Officer 会计主任 trA `l/  
accounting period 会计报告期；会计期 Y{B_OoTun  
accounting policy 会计政策；会计方针 ;5S7_p2]j  
accounting practice 会计惯例 'Z%aBCM  
accounting principle 会计准则 ;:YjgZ:+Q]  
accounting record 会计记录 B#lj8I^|  
accounting report 会计报告 lP &%5y;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $e,!fB;B  
Accounting Society of China 中国会计学会 x=<
>%m5R  
accounting statement 会计报表 sm <kb@g  
accounting system 会计制度；会计系统 F}mwQ%M  
accounting transaction 会计事项；帐务交易 t$Ji{t-  
accounting treatment 会计处理 biuo.OG]  
accounting year 会计年度 RB@gSHOc?  
accretion 增值；添加 MA QY/s~F  
accrual 应计项目；应累算数目 ^Rh~+  
accrual basis 应计制；权责发生制 {:+^[rerj  
accrual basis accounting 应计制会计；权责发生制会计 DO*C]   
accrue 应累算；应计 Icb;Yzt  
accrued benefit 应累算利益 v2<gkCK^  
accrued charges 应计费用 nmAXU!t'  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^OsUWhkV  
accrued expenses 应累算费用 =I3U.^:  
accrued interest payable 应付利息；应计未付利息 BuO J0$  
accrued interest receivable 应收利息；应计未收利息 ^@cX0_  
accrued right 累算权益 5q*~h4=r7  
accruing profit 应累算的利润 N>iCb:_ T;  
accumulated fiscal reserve 累积财政储备 |#,W3Ik(l  
accumulated profit 累积利润；滚存溢利 )W#g@V)>  
accumulated reserve 累积储备 1e%Xyqb  
accumulation of surplus income 累积收益盈余 Vi~+C@96  
acquired assets 既得资产 D*b|(Oi  
acquisition 收购；购置；取得 Y&%0 eI!  
acquisition cost 购置成本 UYLI>XSd  
acquisition expenses 购置费用 EnAw8Gm*  
acquisition of 100% interest 收购全部股权 qWK7K%-$E  
acquisition of control 取得控制权 a];i4lt(c  
acquisition of fixed assets 购置固定资产 ,RH986,6V  
acquisition of shell “买壳” 7i\[Q8f  
acquisition price 收购价 zL}DLfy>R  
act of God 天灾 uU"s50m  
acting partner 执事合伙人 JB}h}nb  
active market 买卖活跃的市场；交投畅旺的市场；旺市 FV,SA3  
active partner 积极参与的合伙人 LB0=V
0|  
active trading 交投活跃 ?NeB_<dLa`  
actual circulation 实际流通 msJn;(Pn  
actual cost 实际成本 eeZ9 w~<  
actual expenditure 实际开支；实际支出 NsK>UJ'  
actual income 实际入息；实际收入；实际收益 nr6U> KR^  
actual market 现货市场 eHIC'b.  
actual price 现货价；实际价格 <<6#Uz.1  
actual profit 实际利润 @1X1E 2:  
actual quotation 实盘；实际价位；实际报价 [#H8Mb+7  
actual year basis 按实际年度计算 D]y.!D{l2  
actuals 实货 q|\Cp  
actuarial investigation 精算调查 [X\2U4  
actuarial principle 精算原则 6ng9 o6  
actuarial report 精算师报告 X:bgY  
Actuarial Society of Hong Kong 香港精算学会 /d;l:  
actuarial valuation 精算师估值 =-Tetp  
actuary 精算师 n\,W:G9AR7  
ad referendum agreement 暂定协议；有待覆核的协定 X^)5O>>|t  
ad valorem duty 从价税；按值征税 Ue%5 :Sdr  
ad valorem duty system 从价税制 ]>j_ Y,  
ad valorem fee 从价费 ]P5u:~U  
ad valorem tariff 从价关税

BGOI  
additional allowance 额外免税额 %oQj^r!Xd  
additional amount for unexpired risk 未过期风险的额外款额 KO7cZME  
additional assessable profit 补加应评税利润 s^< oU  
additional assessment 补加评税 P]^] T}5  
additional commitment 额外承担 4(]('[M  
additional commitment vote 额外承担拨款 HX^ P9jXT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ".=EAXVU  
additional dependent parent allowance 供养父母额外免税额 )Qp?LECrt  
additional provision 额外拨款 "[,XS`  
additional stamp duty 附加印花税 -JkO[IF  
additional tax 补加税罚款；补加税款 0}!lN
{m?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h<q``hn>  
adjudged bankrupt 被裁定破产 T!r7RS  
adjudicated bankrupt 裁定破产人 Dbd5d]]n3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 F*u;'K  
adjudication of bankruptcy 裁定破产；宣告破产 s6IuM )x  
adjudication of insolvency 裁定无力偿还债务 CQHlSV W  
adjusted actual 经调整的实数；调整后的实数 5}VP-04vh  
adjusted current assets 经调整的流动资产；调整后的流动资产 r6<}S(  
adjusted figure 经调整的数字；调整后的数额 $tJJ >"  
adjusted liabilities 经调整的负债；调整后的负债 %hh8\5l.:  
adjusted loss 经调整的亏损；调整后的亏损 ~CscctD{;  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值  su$juI{  
adjusted profit 经调整的利润；调整后的利润 w0SgF/"@  
adjusted surplus 经调整的盈余额；调整后的盈余额 +/'jX?7x%  
adjusted value 经调整的价值；调整后的价值 +g&W423k_  
adjustment 调整；修订；理算〔保险〕 jHzb,&
  
adjustment centre 调剂中心 S{06bLXU"  
adjustment lag 调整过程的时间差距；调整时差  73X]|fy  
adjustment mechanism 调整机制 ujedvw;sO  
adjustment of loss 亏损调整 (Nf.a4O  
adjustment process 调整过程；调整程序 it@s(1EO#  
adjustment range 调整幅度 &,xM;8b  
administered exchange rate 受管制汇率 7v_e"[s~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Zl*!pQ  
administration expenses 行政费用 1-fz5
64  
administration fee 手续费；行政费 bzS [X  
administration in bankruptcy 破产管理 _BV:i:z  
administration order 遗产管理令 YXEZ&$e'  
administrator 管理人；遗产管理人 ycN_<  
administrator of the estate 遗产管理人 I._=q  
admission of debt 债项承认书 i)ctrdP-  
admission of proof 接纳债权证明 ?u|g2!{_  
advance 放贷款项；垫付款项；预支款项；预付款项 >F v8 -  
advance account 暂支帐目；预付款帐户 AseY.0  
advance compensation 预付补偿金 {cFei3'q  
advance from shareholder 股东垫款 dLq!t@?iu>  
advance pending reimbursement 预支以待日后付还 <Lt$qV-#  
advanced economy 先进经济体系 "lt[)3*  
advancement 预付；预付财产  '}=M~
 
advances warrant 垫款令 5s9~rm  
advancing 贷出 W*2SlS7  
adverse balance 逆差 9"e!0Q40  
adverse exchange 逆汇 ]n_A~Yr  
advertisement addressed to shareholders 在报章刊登的致股东通告 wl4yNC  
advice for collection 托收通知书 [0Sd +{Q  
advice of drawing 提款通知书；汇票通知书 eAj}/2y"  
advice of payment 付款通知 D3OV.G]`  
Advisory Committee [Securities and Futures Commission] O(VV-n7U  
谘询委员会〔证券及期货事务监察委员会〕 jn'8F$GU  
Advisory Committee on Diversification 经济多元化谘询委员会 z&8#1'  
affidavit 誓章；遗产申报誓章 "Q( 8FF  
affidavit of no receipt 述明无收款的誓章 m,b<b91  
affiliate 联号；联营公司；附属公司 ~[{| s')  
affiliated company 附属公司；联号；联营公司 *SZ<ori  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 J.*=7zmw  
affordability 负担能力 xnTky1zq  
African Development Bank [AfDB] 非洲开发银行 N Jf''e
3  
after-acquired property 事后取得的财产 *!/
9?M{p  
after-hours dealing 市后交易 ScD9Ct*):C  
after-tax profit 税后盈利；税后利润；税后溢利 (~#9KA1A}  
agency agreement 代理协议 Fpb1.Iz  
agency expenses 代理机构的开支 6ZE]7~X  
agency fee 代理费 Nb6HM~  
Agency Law 《代理法》 W*0KAC`m  
agent 代理人；承销人 z{ 8!3>:E  
agent of company 公司代理人 l6~eb=u;9g  
agent's fee 代理人费；经纪费 p5*Y&aKj  
aggregate 总计；总数；总体数字 Ok@5`?08  
aggregate amount 总款额；总额 R*U>
T$  
aggregate assets and liabilities 总体资产与负债 Z-:`{dns/  
aggregate at constant price 按固定价格计算的总体数字 F{[Q  
aggregate demand 总需求 8[k-8h|  
aggregate gross position 总持仓量 |7argk+  
aggregate limit 总限额 j'W)Nyw$[  
aggregate of salaries tax 合计薪俸税 Pz?O_@Ln  
aggregate performance 总体表现；总体业绩 A6d+RAx  
aggregate supply 总体供应 *\/UT  
aggregate surplus 总盈余  :2?du  
aggregate total 整体总额 c~V\,lcI  
aggregate value 总值；合计价值 mxIEg?r(  
aggregated basis 合计基准 IpWl;i`__  
aggregated net chargeable income 合计应课税入息实额 o]vdxkU]  
aggregation 合并计算；合计；总和 |G1U$p  
aggregation of incomes of husband and wife 夫妇入息合并计算 jH8F^KJM[  
aggregation of property 财产的总和 *(rq AB0~  
agio 差价；贴水 8WvT0q>]  
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》 @!S5FOXipZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~Oq(JM $M  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 '&`Zy pq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K \O,AE  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 NH{0KZ R  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment uJ[
dO}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \Tc$P#  
agreement for a settlement 授产协议 :KQ<rLd  
agreement for assignment 转让协议 uwbj`lpf  
agreement for sale 售卖协议；买卖协议 oyUf/Sl  
agreement for sale and purchase 买卖协议 6|zA,-=  
agreement for the payment of interest 支付利息协议 qU"+0t4  
agreement for the repayment of money 还款协议 d-Sm<XHu.  
agreement of reinsurance 再保险协议 j
8lbn|.  
Agricultural Bank of China 中国农业银行 -
kJ`gdS  
air passenger departure tax 飞机乘客离境税 8?PNyO-Wt5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 gw H6r3=y(  
airport tax 机场税 fE(rDQI  
alcohol duty 酒精税 ,QK>e;:Be  
alienation 让与；让渡；转让 4 1Ru@  
alimony 生活费；赡养费 N-^\e)ln  
All Ordinaries Index [AOI] 所有普通股指数 "G<^@v9  
all risks 全险；综合险 ^P[-HA|  
All Sales Record for Stock Market 《股票市场成交报告》 Eq|_>f@@8  
Allied Capital Resources Limited 新联财务有限公司 :S.0e  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {9z EnVfg  
allocation letter 拨款信件 4u<oe_n
 
allocation of fund 分配款项；预留款项 t({:TQ  
allocation of profit 利润分配；溢利分配 nF)|oA   
allocation warrant 拨款令 \=.i
M?T  
allotment 分配；配股 !nTq"d%(W  
allotment notice 股份配售通知；配股通知 W<~(ieu:K~  
allotment of shares 股份分配 6`4=!ZfI  
allowable 可获宽免；免税的 j
}y"  
allowable business loss 可扣除的营业亏损 smSUo/  
allowable expenses 可扣税的支出 k}/0B  
allowance 免税额；津贴；备抵；准备金 ,ujoGSx}  
allowance for debts 债项的免税额 5@i/4%S  
allowance for depreciation by wear and tear 耗损折旧免税额 YYhRdU/g  
allowance for funeral expenses 殡殓费的免税额 3o z]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n#4Ra+dD  
allowance for repairs and outgoings 修葺及支出方面的免税额 +~7@K{6q-  
allowance to debtor 给债务人的津贴 $} ~:x_[  
alteration of capital 资本更改 !
dZC-U~  
alternate trustee 候补受托人 N/Z<v* i"  
amalgamation 合并 g4Tc (k#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +YP,LDJ!v  
ambit of charges 征税范围；收费范围 t/HE@xPxI5  
amended valuation 经修订的估值 )jnxR${M  
American Commodities Exchange 美国商品交易所 ,<%],-Lt[  
American Express Bank Limited 美国运通银行 7dAa~!/(  
American Stock Exchange 美国证券交易所 &QvWT+]c'0  
amortization 摊销 ^!=+$@<  
amount due from banks 存放银行同业的款项 @@+\  
amount due from banks abroad 存放海外银行同业的款项 y6$5meh.T  
amount due from holding companies 控股公司欠款 "S1+mSW>  
amount due from local banks 存放本港银行同业的款项 [N{Rd[{QTL  
amount due to banks 银行同业的存款 ?L'ijzP  
amount due to banks abroad 海外银行同业的存款 syMB~g  
amount due to holding companies 控股公司存款 8USF;k  
amount due to local banks 本港银行同业的存款 euQ
d  
amount due to outport banks 外埠银行同业的存款 J3C"W794}  
amount for note issue 发行纸币的款额 3rs=EMz:w  
amount of bond 担保契据的款额 >*EcX
3  
amount of consideration 代价款额 &Jq?tnNd  
amount of contribution 供款数额 L~~;i'J  
amount of indebtedness 负债款额 7GpSWM6  
amount of principal of the loan 贷款本金额 8hdd1lVKO8  
amount of rates chargeable 应征差饷数额 \T>f+0=4  
amount of share capital 股本额 :h"Y>1P  
amount of sums assured 承保款额 `*N2x\+X  
amount of variation 变动幅度 jytfGE:  
amount of vote 拨款数额 ZfS-W&6Z  
amount payable 应付款额 {,,w5/k^  
amount receivable 应收款额 6:@tHUm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uS3J^=>@(a  
analysis 分析 @va6,^)  
ancillary risk 附属风险 7|*|xLrVY  
annual account 周年帐目；周年帐目报表；年度决算；年结 (C1]R41'  
annual accounting date 年结日期 5ZUqCl(PX)  
annual allowance 每年免税额；年积金；年度津贴；年津 8 "|')f#  
annual balance 年度余额 dnH?@K  
annual disposable income 每年可动用收入 .Q4EmpByCg  
annual estimates 周年预算 yo3'\I  
annual fee 年费 FK0nQ{uB"  
annual general meeting 周年大会 RaKL KZn  
annual growth rate 年增率；每年增长率 ob-y {x,R  
annual long-term supplement 长期个案每年补助金 Q@nxGm  
annual pensionable emolument 可供计算退休金的年薪 1jO/"d.8n  
annual report 年报 Xrc0RWXB8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7\<#z|  
annual return 周年报表；周年申报表；每年报税表格 c)+IX;q-C  
Annual Return Rules 《周年报表规则》 0Kq\ oMn  
annual review of consumer prices 每年消费物价回顾 T-uI CMEf  
annual roll-forward basis 逐年延展方式 MYDAS-  
annual salary 年薪 M
{1't  
annual statement 年度报表；年度决算表 ]=7}Y%6  
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 l\J
oWL  
annuitant 年金受益人 )FYz*:f>&  
annuity 年金 NbSkauF~b  
annuity contract 年金合约 nz~3o
  
annuity on human life 人寿年金 =T!i
M2  
antecedent debt 先前的债项 U8;k6WT|  
ante-dated cheque 倒填日期支票 C([TolZ  
anticipated expenditure 预期开支 >^{}Hjt  
anticipated net profit 预期纯利 |s+y]3-_  
anticipated revenue 预期收入 C&D!TR!K  
anti-inflation measure 反通货膨胀措施 RKx" }<#+  
anti-inflationary stance 反通货膨胀立场 YOd0dKe  
apparent deficit 表面赤字 Yc&y
v  
apparent financial solvency 表面偿债能力 9ssTG4Sa  
apparent partner 表面合伙人 Quqts(Q)+  
application for personal assessment 个人入息课税申请书 C5$1K'X@  
application of fund 资金应用 i.C+{QH  
application to release as liquidator and to destruct the books of accounts and documents ULNU'6  
申请免除清盘人职务及毁灭帐簿与文件 ^/U-(4O05*  
appointed actuary 委任精算师 UzWf_
r  
appointed auditor 委任核数师；委任审计师 r1}YN<+,s  
appointed trustee 委任的受托人 W^Wr  
appointer 委任人 =bi:<
%"  
apportioned pro rata 按比例分摊 g kT`C
  
apportionment 分配；分摊 cR*D)'/tl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~K5eO-  
apportionment formula 分摊方程式 ia?{]!7$  
apportionment of estate duty 遗产税的分摊 4 bw8^  
appraisal 估价；评估 !"Jne'f  
appreciable growth 可观增长 RQ;pAO  
appreciable impact 显着影响 lQ {k  
appreciable increase 可观增长 oYG9i=lZ  
appreciation 增值；升值 KY~p>Jmh  
appreciation against other currencies 相对其他货币升值 TmxhP nJ~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qH1[BsOx  
appreciation tax 增值税 %4*-BCP  
appropriation 拨款；拨用；拨付 n<+g{QHi  
appropriation account 拨款帐目 |Ah'KpL8W  
Appropriation Bill 拨款法案 ZEYT17g]  
appropriation-in-aid system 补助拨款办法 &!SdO<agZ  
approved assets 核准资产 p8aGM-+40W  
approved basket stock 认可一篮子证券 <%Zg;]2H`  
approved budget 核准预算 _Ryt|# y  
approved charitable donation 认可慈善捐款 R?Vs8?  
approved charitable institution 认可慈善机构 G~5EAeG  
approved currency 核准货币；认可货币 {N42z0c  
approved estimates 核准预算 &`Oj<UyJY  
approved estimates of expenditure 核准开支预算 0JN>w^  
approved overseas insurer 核准海外保险人 G>&Tap>  
approved overseas trust company 核准海外信托公司 9)9p<(b$  
approved pooled investment fund 核准汇集投资基金 {OtD+%  
approved provident fund scheme 认可公积金计划 c07'mgsU  
approved provision 核准拨款 pnl7a$z  
approved redeemable share 核准可赎回股份 DO` K_B  
approved regional stock 认可地区性证券 ^K. d|z  
approved retirement scheme 认可退休金计划 XHKiz2Pc1  
approved subordinated loan 核准附属贷款 j")#"& m  
arbitrage 套戥；套汇；套利 I]+xerVd  
arbitrageur 套戥者；套汇者 Wn6~x2LaV  
arbitrary amount 临时款项 aDceOhfx  
arrangement 措施；安排；协定 6O"?wN%$  
arrears 欠款 |Ii[WfFA|J  
arrears of pay 欠付薪酬 Aru=f~!  
arrears of revenue 逾期未收税款；逾期未收的帐项 FOV%\=Hl  
articles of association 组织章程；组织细则；组织章程细则 C-O~Oil  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <#/r.}.x  
ascertainment of profit 确定利润 HI&N&a9C  
"Asia Clear" “亚洲结算系统” xMsSZ{j%5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .$&mWytw=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =;Ap+}  
Asian Development Fund [ADF] 亚洲发展基金 s&&8~ )H  
Asian dollar bond 亚洲美元债券 5-qk"@E W  
Asian dollar market 亚洲美元市场 :59fb"^$  
Asian dollar rate 亚洲美元利率 ;\-f7!s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 OCHjQc  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Bu7Ztt*  
asked price 沽盘；喊价；索价；卖方报价 {,xI|u2R  
assessable income 应评税入息 @D1}).  
assessable loss 应评税亏损 W}jel}:  
assessable profit 应评税利润 PIOG|E  
assessable value 应评税值 %EV\nwn6  
assessed profit 估定利润 \vwsRT 1  
assessed value 经评估价值 5^lFksZ  
assessment 评税；评定；估价；评税单 6bPoC$<Z  
assessment number 评税编号；估价编号 w1U2cbCr/  
assessment of additional tax 补加税评税 wzX(]BG  
assessment of performance 业绩评估；实绩评价 [.:SV|AF#  
Assessor 评税主任 XK#~w:/fB  
asset price bubbles 资产价格泡沫 h.T]J9;9  
asset-backed securities 具资产保证的证券 T1$=0VSEa+  
assets accretion 资产增值 y#tuwzE  
assets and liabilities 资产与负债 zNG]v?JAh  
assets betterment statement 资产递增表；资产改进表 ',+YWlW  
assets lending 实物放款；有抵押贷款 st4z+$L  
assets of the company passing on the death 死者去世时转移的公司资产 3mef;!q  
assets pledged as security for liabilities 用作负债抵押的资产 =c/jS  
assets portfolio 资产投资组合 ZW+M<G  
assets price 资产价格 {o>51fXc)  
assets quality 资产质素 b^s978qn#  
assets realization 资产变现 >I*)0tE  
assets refinancing arrangement 资产再集资安排 ={g.Fn(_  
assets securitization 资产证券化 nUb0R~wr$G  
assets situated outside Hong Kong 在香港以外地方的资产 w1;:B%!H  
assets stripping 削减资产；拆卖资产 *~Y$8!ad  
assets value 资产值 r7|_Fm Qf  
assignee 承让人 O2;iY_P7lV  
assignment 转让；转让书；转让契 J:D{5sE<|  
assignment of interest 权益转让 )T0%<(J  
assignment of letters patent and trade mark 专利证书及商标转让 \iL{q^Im  
assignment of property 物业转让；物业转让书 py|ORVN(Z  
assignment right 转让权 z3Id8G&>  
assignor 转让人 =#=<%HPT  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @kh:o\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&<dC3o!  
associate member 附属会员 WzinEo{f  
associated body corporate 相联法人团体 1F|e/h%^  
associated company 相联公司；联属公司 dlv1liSXL5  
associated corporation 相联法团 &,*G}6wa;&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?58,Ja  
公认会计师公会〔英国〕 |; [XZ ZZ  
Association of Futures Exchange Brokers 香港期货经纪协会 p9X{E%A<:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r<MW8  
association of underwriters 承保人组织 [KcF0%a  
assumption of control 接管 vD-m FC)  
assurance 担保；保险；转易；转易书 ;r8< Ed
  
assurance of interest 权益的转易 OKo)p`BX  
at 19XX price 按一九ＸＸ年价格计算 QH>e_  
at a discount 按赔价计算；按贴水价格计算；打折扣 #!.26RM:P  
at a premium 按溢价计算；按升水价格计算 wqnrN6$jf  
at call 通知付款；按通知  eeMeV>  
at constant market price 按固定市价计算 sh#hDU/</  
at constant price 按固定价格计算 \:mZ)f3K=  
at cost 按成本计算 TKH!,Ow9A  
at current market price 按当时市价计算；按现时市价计算 %>io$o  
at current price 按当时价格计算；按现时价格计算 npCiqO  
at factor cost 按要素成本计算；按生产要素成本计算 ,vcg%~-  
at money-of-the-day price 按付款当日价格计算 Q$bi:EyJXc  
at or better 按指定或较佳价位〔买卖指令〕 =# /BCL7  
at par 按面值计算；平价 tRZA`&  
at sight 见票即付 C}'Tmi  
at the close 按收市盘 @LyCP4  
at the opening 按开市盘 BT*z^ZH  
attestation 见证；见证条款 (_0r'{`  
at-the-money option 平价期权 V|\dnVQ'-%  
attorney 受权人；受托代表人 ZbAg^2  
attornment 新拥有人承认书 (/i?Fd  
attributable profit 可归属利润 ITssBB9  
attributable share value 可归属股份价值 F[@M?  
Auckland Stock Exchange 奥克兰证券交易所 )lhPl  
auction 拍卖 #@UzOQ>  
auctioneer 拍卖商 ^{}$o#iof  
audit 审计；核数 XM#xxf* Y  
Audit Commission 审计署 fW3awR{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~bD'QMk  
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〕 ?mi1PNps#  
audit review 帐目审查 t,]E5,1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 xg.o7-^M  
audited account 审计帐目；经审计的帐目 .P:mYC  
audited annual account 经审计的周年帐目 w<|Qezi3 w  
audited balance sheet 经审计的资产负债表 Z1dLC'/b]  
auditor 核数师；核数主任；审计师 VN/v]  
auditor's certificate 核数师证明书；审计师证明书 huat,zLS  
auditor's report 核数师报告；审计师报告 %G`GdG}T  
Aussie bond 澳元债券 ^'G,sZ6'Nh  
austerity budget 紧缩预算 Vi*HG &DD  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 o4t6NDa  
Australia All Ordinaries Index 澳洲所有普通股票指数 UJ?qGOM3x>  
Australian Dollar [AUD] 澳元 w
,x'FZD  
Australian Options Market 澳大利亚期权市场 P1_ZGeom*  
Australian Securities Commission 澳洲证券事务监察委员会 S x0QPX  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5H^"  
Australian Stock Exchange 澳大利亚证券交易所 ExxD w_VGT  
Austrian Schilling [ATS] 奥地利先令 0!tw)HR%  
authentication 认证；鉴证 eEmuE H@X  
authority to purchase 委托购买证；委购书 'D
dR2  
authorization 认可；核准；授权；授权书 "6t#
  
authorization by direction 指示授权 pNNvg,hS8  
authorization by instruction 指令授权 ))xP]Muv  
authorization by warrant 令状授权 7x''V5*j  
authorization of unit trust 单位信托的认可 Fzz
V%  
authorized agent 指定代理人 "8l&m6`U-  
authorized capital 法定资本 b?]Lx.l-  
authorized clerk 出市员 @b3jO  
authorized dealer 认可交易商 )|N_Q}  
authorized financial institution 认可财务机构 5fvY#6;  
authorized fund 认可基金 iXPe  
authorized fund house 获授权的基金公司；认可基金公司 g4f:K=5:  
authorized institution 认可机构 GwM(E^AG  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2A(?9 R9&h  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 YIn H8Ex  
authorized insurer 获授权保险人；获认可承保人 vPce6 Cl*  
authorized investment 特准投资项目 kn9e7OO##  
authorized person 获授权人 h%PbM`:}6  
authorized representative 获授权代表 ~YQH]  
authorized share capital 法定股本 ZcE:r+  
automated quotation system 自动报价系统 &cf(}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +i@{h9"6g  
自动交易系统〔香港期货交易所有限公司〕 ;_6CV  
automatic adjustment mechanism 自动调整机制 u` L9Pj&v  
automatic adjustment system 自动调整系统 Iw[7;B5v  
Automatic Clearing House 自动票据交换所 HP(dhsd<c  
automatic exchange rates accumulation system 自动化汇率累集系统 [k{2)g  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 b^^ .$Gu  
automatic teller machine [ATM] 自动柜员机  3PUyua'  
autopay 自动转帐 c]PG5f xf  
available assets 可用资产 TfnBPO  
available fiscal reserve 现存财政储备 I6vy:5d  
available profit 可用利润 .H#<yPty  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 UAEu.AT  
average 平均；平均数；海损 UlQS]
f~  
average basic salary 平均基本薪金 tDQuimYu7  
average consumer expenditure 平均消费开支；一般消费开支 ,)35Vi;.  
average cost 平均成本 Me2qOc^Z-  
average cost of land production 增辟土地平均成本 VdOcKP.  
average daily turnover 平均每日成交额 ; S~  
average daily wage rate 平均每日工资率 oY<R[NYKu  
average expenditure pattern 平均开支模式 '`sZo1x%f  
average growth rate 平均增长率 [I6&|Lz>  
average net fixed assets 固定资产平均净值 nsN|[E8  
average of relatives 相对价格平均数 &rfl(&\oUi  
average price 平均价格 ;hb_jW-0W  
average propensity to consume 平均消费倾向；一般消费倾向 6DT^:LHS  
average propensity to save 平均储蓄倾向；一般储蓄倾向 <5E: ,<  
average rate 平均率 z)F<{]%  
average revenue 平均收入；平均收益 RAU"  
average stock 平均库存；平均存货 A+41JMH  
average yearly rent 平均年租 x%RG>),U  
avoidance of double taxation 避免双重课税 eufGU)M  
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 qAW?\*n5N  
0Zh]n;S3m  
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