一些有用的会计术语(也不知道发的地方对不对)A

A: YpOcLxFL  
A share Ａ股；甲类股份
<4LW.q  
abatement of tax 减税；减扣免税额 j.&Y'C7GOC  
ABN AMRO Bank N.V. 荷兰银行 oE.Ckz~*d  
above-the-line expenditure 线上项目支出；经常预算支出 }qw->+nD  
above-the-line receipt 线上项目收入；经常预算收入 .@Lktc  
ABSA Asia Limited 南非联合亚洲有限公司 L6?~<#-m\M  
absolute change 绝对数值变更 nt]'>eX_}  
absolute expenditure 实际开支 sYq:2Wn>8Q  
absolute guideline figure 绝对准则数字 {#.<hPXn  
absolute interest 绝对权益 w%?Zb[!&  
absolute order of discharge 绝对破产解除令 CnpQdI  
absolute profit margin 绝对利润幅度 1{ H=The  
absolute value 实值；绝对值 =F2`X#x_j  
absolutely vested interest 绝对既得权益 csd9[=HW/Q  
absorbed cost 已吸收成本；已分摊成本 rB|1<jR  
absorption 吸收；分摊；合并 dWx@<(`OC  
absorption rate 吸收率；摊配率；分摊率 k:&vW21E  
ACB Finance Limited 亚洲商业财务有限公司 J(G-c5&=  
acceptable form of reciprocity 合理的互惠条件 dB)-qL8,2  
acceptable rate 适当利率；适当汇率 QuP)j1"X  
acceptance agreement 承兑协议 X }`
o9]y  
acceptance for honour 参加承兑 eslv
g#Q  
acceptor 承兑人；接受人；受票人 gyQPQ;"H$2  
acceptor for honour 参加承兑人 f}~=C2R1<!  
accident insurance 意外保险 67;6nXG0K  
Accident Insurance Association of Hong Kong 香港意外保险公会 [_KV;qS%/  
accident insurance scheme 意外保险计划 .VR~[aD  
accident year basis 意外年度基准 3-=AmRxW't  
accommodation 通融；贷款 cij8'("+!  
accommodation bill 通融票据；空头票据 L PS,\+  
accommodation party 汇票代发人 y^e3Gyk  
account balance 帐户余额；帐户结余 =:Yrb2gP_\  
account book 帐簿 2z.~K&+x  
account collected in advance 预收款项 ;[79Ewd#$  
account current book 往来帐簿 cV"Ov@_.k  
account of after-acquired property 事后取得的财产报告 `T+w5ONn  
account of defaulter 拖欠帐目 1S(n3(KRk$  
account payable 应付帐款 0K6My4d{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +J85Re `  
account receivable 应收帐款 obGhO  
account receivable report 应收帐款报表 blWtC/!Aq;  
account statement 结单；帐单；会计财务报表 ?(Ua+*b  
account title 帐户名称；会计科目 ?S'aA
!/;  
accountant's report 会计师报告 o*artMkG  
Accountant's Report Rules 会计师报告规则 h-//v~V)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2~4&4  
Accounting Arrangements 《会计安排》 Y]*&\Ex"\  
accounting basis 会计基础 d``wx}#Uk  
accounting by Official Receiver 破产管理署署长呈交的帐目 fdWqc_  
Accounting Circular 《会计通告》 z(8G=C  
accounting class 会计类别 ^Z
p  
accounting date 记帐日期；会计结算日期 mo3A*|U  
accounting for money 款项核算 BsA'r+ho?H  
Accounting Officer 会计主任 Ozhn`9L+1!  
accounting period 会计报告期；会计期 ZW9OPwV  
accounting policy 会计政策；会计方针 Fw*O ciC  
accounting practice 会计惯例 _g f
mo  
accounting principle 会计准则 ar\K8mj  
accounting record 会计记录 D)pTE?@W'  
accounting report 会计报告 0)cSm"s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BVj(Q}f8  
Accounting Society of China 中国会计学会 )#8g<]q  
accounting statement 会计报表 $5/d?q-ts{  
accounting system 会计制度；会计系统 Z:<an+v|5  
accounting transaction 会计事项；帐务交易 $+f=l~/s  
accounting treatment 会计处理 \EU^`o+  
accounting year 会计年度 6D[
]Jf,9  
accretion 增值；添加 }vh4ix  
accrual 应计项目；应累算数目 dWQB1Y*N  
accrual basis 应计制；权责发生制 P[-do  
accrual basis accounting 应计制会计；权责发生制会计 V@T(%6<|  
accrue 应累算；应计 F~qZIggD  
accrued benefit 应累算利益 "/RMIS K[;  
accrued charges 应计费用 /:Gy .  
accrued cumulative preference share dividend 应累算的累积优先股股息 gC7Po  
accrued expenses 应累算费用 kxd
*B P  
accrued interest payable 应付利息；应计未付利息 YvcV801Go  
accrued interest receivable 应收利息；应计未收利息 me{u~9&  
accrued right 累算权益 :fwtPvLo  
accruing profit 应累算的利润 :\qapFV  
accumulated fiscal reserve 累积财政储备 4p-"1c$  
accumulated profit 累积利润；滚存溢利 L@/IyQ[H1  
accumulated reserve 累积储备 JKfJ%yy |  
accumulation of surplus income 累积收益盈余 $H[q5(_~  
acquired assets 既得资产 p/RT*?<   
acquisition 收购；购置；取得 >p@b$po  
acquisition cost 购置成本 $,
]U~7S  
acquisition expenses 购置费用 T@i* F M  
acquisition of 100% interest 收购全部股权 dr}PjwW%  
acquisition of control 取得控制权 "f_qG2A{  
acquisition of fixed assets 购置固定资产 ^g|cRI_"  
acquisition of shell “买壳” 'sH_^{V2  
acquisition price 收购价 J{prI;]K  
act of God 天灾 {ri={p]l  
acting partner 执事合伙人 E/a2b(,Tg  
active market 买卖活跃的市场；交投畅旺的市场；旺市 xQDQgvwa  
active partner 积极参与的合伙人 <=&$+3r  
active trading 交投活跃 &Q;sbI}  
actual circulation 实际流通 ZK'46lh  
actual cost 实际成本 <{bxOr+  
actual expenditure 实际开支；实际支出 qD?`Yd  
actual income 实际入息；实际收入；实际收益 eh<mJL%T  
actual market 现货市场 |k90
aQO  
actual price 现货价；实际价格 85H\v_[  
actual profit 实际利润 ^7gKs2M  
actual quotation 实盘；实际价位；实际报价 (@5`beEd  
actual year basis 按实际年度计算 ) c\
Y!vS  
actuals 实货 oV0 45G  
actuarial investigation 精算调查 ls:oC},p*  
actuarial principle 精算原则 gee~>l  
actuarial report 精算师报告 ERIMz,  
Actuarial Society of Hong Kong 香港精算学会 Z;81"
  
actuarial valuation 精算师估值 \q1tT!]  
actuary 精算师 6{]F#ig=  
ad referendum agreement 暂定协议；有待覆核的协定 F[Mwd &P@  
ad valorem duty 从价税；按值征税 @QVg5  
ad valorem duty system 从价税制 f%@~|:G:  
ad valorem fee 从价费 :tU^  
ad valorem tariff 从价关税 i$<['DY  
additional allowance 额外免税额 jL^@;"/XhC  
additional amount for unexpired risk 未过期风险的额外款额 dGBjV #bNT  
additional assessable profit 补加应评税利润 v{ >3)$1  
additional assessment 补加评税 15Mtlb  
additional commitment 额外承担 4/`;(*]Fv  
additional commitment vote 额外承担拨款 "Mj#P9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .
waw=C  
additional dependent parent allowance 供养父母额外免税额 VnsV&cx  
additional provision 额外拨款 .6C/,rQ?c  
additional stamp duty 附加印花税 VZWo.Br'W  
additional tax 补加税罚款；补加税款 3< ?+Yhq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d2#
NRqgQ  
adjudged bankrupt 被裁定破产 196a~xNV  
adjudicated bankrupt 裁定破产人 gPMfn:a-8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #\l
vzMjCC  
adjudication of bankruptcy 裁定破产；宣告破产 ?QT6q]|d0+  
adjudication of insolvency 裁定无力偿还债务 %T]^,y$n  
adjusted actual 经调整的实数；调整后的实数 F&czD;F  
adjusted current assets 经调整的流动资产；调整后的流动资产 T{C;bf:Q  
adjusted figure 经调整的数字；调整后的数额 :,JaOn'  
adjusted liabilities 经调整的负债；调整后的负债 }OAU5P!rp  
adjusted loss 经调整的亏损；调整后的亏损 8eS(gKD  
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 (V6bX]<  
adjusted profit 经调整的利润；调整后的利润 49QsT5b)  
adjusted surplus 经调整的盈余额；调整后的盈余额 SKH}!Id}n  
adjusted value 经调整的价值；调整后的价值 fasWb&~z  
adjustment 调整；修订；理算〔保险〕 #!R>`l(S  
adjustment centre 调剂中心 /#Aw7F$Ey  
adjustment lag 调整过程的时间差距；调整时差 ZDFq=)0C  
adjustment mechanism 调整机制 XY'8oU`]{  
adjustment of loss 亏损调整 c{/R
?<  
adjustment process 调整过程；调整程序 I </P_:4G  
adjustment range 调整幅度 6AAvsu:  
administered exchange rate 受管制汇率 sq_>^z3T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^~[7])}g6  
administration expenses 行政费用 E#,"C`&*  
administration fee 手续费；行政费 _ l`F}v  
administration in bankruptcy 破产管理 rV%68x9  
administration order 遗产管理令 t`K9K"|k  
administrator 管理人；遗产管理人 ES+CAwqf  
administrator of the estate 遗产管理人 (WT\
HR  
admission of debt 债项承认书 IEy$2f>Ns  
admission of proof 接纳债权证明 ?l9sj]^w  
advance 放贷款项；垫付款项；预支款项；预付款项 I+& T}R  
advance account 暂支帐目；预付款帐户 ; CCg]hX  
advance compensation 预付补偿金 Zmyq6.1q~  
advance from shareholder 股东垫款 ! *sXLlS  
advance pending reimbursement 预支以待日后付还 b\(f
>
g[  
advanced economy 先进经济体系 h.vy SwF"j  
advancement 预付；预付财产 )4ek!G]Rb  
advances warrant 垫款令 U7x  
advancing 贷出 qIZ+%ZOu  
adverse balance 逆差 Z?o0Q\}1  
adverse exchange 逆汇 F|F0#HC ?  
advertisement addressed to shareholders 在报章刊登的致股东通告 |D)CAQn,  
advice for collection 托收通知书  ImhkU%  
advice of drawing 提款通知书；汇票通知书 fS4foMI63)  
advice of payment 付款通知 kC.dJ2^j+  
Advisory Committee [Securities and Futures Commission] ?_g
vI  
谘询委员会〔证券及期货事务监察委员会〕 &s`)_P[  
Advisory Committee on Diversification 经济多元化谘询委员会 X <xM '  
affidavit 誓章；遗产申报誓章 W8g13oAu"  
affidavit of no receipt 述明无收款的誓章 u* pQVU  
affiliate 联号；联营公司；附属公司 |Gz<I  
affiliated company 附属公司；联号；联营公司 ExO#V9DaW  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 aE07#  
affordability 负担能力 F7=9> ,  
African Development Bank [AfDB] 非洲开发银行 jo"nK,r  
after-acquired property 事后取得的财产 \;0pjxq=  
after-hours dealing 市后交易 SdlO]y9E  
after-tax profit 税后盈利；税后利润；税后溢利 }6[jJ`=gOx  
agency agreement 代理协议 0e8  
agency expenses 代理机构的开支 66?`7j X  
agency fee 代理费 ^N<aHFF  
Agency Law 《代理法》 GhfhR^P  
agent 代理人；承销人 hFA |(l6  
agent of company 公司代理人 DLbP$&o  
agent's fee 代理人费；经纪费 @M\JzV4 A[  
aggregate 总计；总数；总体数字 hD5@PeLh  
aggregate amount 总款额；总额 F4\:9ws  
aggregate assets and liabilities 总体资产与负债 [6VM4l"  
aggregate at constant price 按固定价格计算的总体数字 6E) T;R(@  
aggregate demand 总需求 ia\Gmh  
aggregate gross position 总持仓量 G
%~Vb  
aggregate limit 总限额 z\tY A  
aggregate of salaries tax 合计薪俸税 7{U[cG+a#  
aggregate performance 总体表现；总体业绩 TE&E f$h  
aggregate supply 总体供应 |5;,]lbt  
aggregate surplus 总盈余 uO1^Q;F  
aggregate total 整体总额 k`>qb8,  
aggregate value 总值；合计价值 auN
8M.  
aggregated basis 合计基准 c= 2E/x?  
aggregated net chargeable income 合计应课税入息实额 ]rGd!"q  
aggregation 合并计算；合计；总和 waC i9  
aggregation of incomes of husband and wife 夫妇入息合并计算 *P *.'XM  
aggregation of property 财产的总和 Eo$l-Hl5=  
agio 差价；贴水 D7pQWlN\  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ?:vg`m!*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _\4r~=`HQ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 9*iVv)jd  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {0j,U\ kb  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 i/!{k2  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0*:n<T9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 
5%(  
agreement for a settlement 授产协议 9hK8dJw  
agreement for assignment 转让协议 d3EN0e+^  
agreement for sale 售卖协议；买卖协议 <*iFVjSI(  
agreement for sale and purchase 买卖协议 u@D5SkT  
agreement for the payment of interest 支付利息协议 ~C 3Y/}  
agreement for the repayment of money 还款协议 t#M[w|5?  
agreement of reinsurance 再保险协议 8Ie0L3d-  
Agricultural Bank of China 中国农业银行 2pHR$GZ2  
air passenger departure tax 飞机乘客离境税 ,FYA*}[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b7xOm"X,N  
airport tax 机场税 dT1UYG}>j  
alcohol duty 酒精税 )+G0m,n  
alienation 让与；让渡；转让 `&a8Wv  
alimony 生活费；赡养费 Fc=F2Mo?  
All Ordinaries Index [AOI] 所有普通股指数 xg%{p``  
all risks 全险；综合险 rfdA?X{Q0  
All Sales Record for Stock Market 《股票市场成交报告》 ]nV_K}!w  
Allied Capital Resources Limited 新联财务有限公司 ^38kxwh  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 RU.j[8N$  
allocation letter 拨款信件 4myikeUR_  
allocation of fund 分配款项；预留款项 9[{q5  
allocation of profit 利润分配；溢利分配 )jI4]6  
allocation warrant 拨款令 p^{yA"MQ  
allotment 分配；配股 eG1A7n'6W  
allotment notice 股份配售通知；配股通知 ! ,]Fx  
allotment of shares 股份分配 LUx'Dm"  
allowable 可获宽免；免税的 t(,2x%{  
allowable business loss 可扣除的营业亏损 6EWCJ%_  
allowable expenses 可扣税的支出 ,9:v2=C_  
allowance 免税额；津贴；备抵；准备金 |a1zJ_t4  
allowance for debts 债项的免税额 wc6#C>=F  
allowance for depreciation by wear and tear 耗损折旧免税额 <1sUK4nQ,  
allowance for funeral expenses 殡殓费的免税额 f:t5`c.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @uxg;dyI~  
allowance for repairs and outgoings 修葺及支出方面的免税额 Oa5-^&I  
allowance to debtor 给债务人的津贴 Odt<WG  
alteration of capital 资本更改 |c]L]
PU  
alternate trustee 候补受托人 l9rN!Q|  
amalgamation 合并 Sr6iQxE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IOrYm  
ambit of charges 征税范围；收费范围 u7wZPIC{_  
amended valuation 经修订的估值 wGz_IL.D  
American Commodities Exchange 美国商品交易所 iQh:y:Jo1&  
American Express Bank Limited 美国运通银行 9zehwl]~  
American Stock Exchange 美国证券交易所 j,_{f =3;  
amortization 摊销 Xp|$z~  
amount due from banks 存放银行同业的款项 '#r^W2  
amount due from banks abroad 存放海外银行同业的款项 h=cA]^:=  
amount due from holding companies 控股公司欠款 xNV
SWi,  
amount due from local banks 存放本港银行同业的款项 Iak06E  
amount due to banks 银行同业的存款 toox`|  
amount due to banks abroad 海外银行同业的存款 j]9,yi  
amount due to holding companies 控股公司存款 J:;nN-\j  
amount due to local banks 本港银行同业的存款 kdm@1x  
amount due to outport banks 外埠银行同业的存款 6:TA8w|  
amount for note issue 发行纸币的款额 =?B[oq  
amount of bond 担保契据的款额 aOW~! f/M  
amount of consideration 代价款额 R<>uCF0  
amount of contribution 供款数额 ,Hc,]TPC4  
amount of indebtedness 负债款额 P6ugbq[x#e  
amount of principal of the loan 贷款本金额 H%Sx*|  
amount of rates chargeable 应征差饷数额 TP/bPZY  
amount of share capital 股本额 fVBu?<=d  
amount of sums assured 承保款额 Q mz3GH@wg  
amount of variation 变动幅度 8g 2'[ci$q  
amount of vote 拨款数额 Fc"+L+h@W  
amount payable 应付款额
QtqE&j  
amount receivable 应收款额 'P >h2^z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <
dhBO  
analysis 分析 *7/MeE6)i  
ancillary risk 附属风险 CY.i0  
annual account 周年帐目；周年帐目报表；年度决算；年结 .`N&,&H  
annual accounting date 年结日期 9O#?r82  
annual allowance 每年免税额；年积金；年度津贴；年津 0bMbM^xV6  
annual balance 年度余额 .*w3ryQ  
annual disposable income 每年可动用收入 2W`<P2IA  
annual estimates 周年预算 o7 X5{  
annual fee 年费 y +c 3#  
annual general meeting 周年大会 PxZMH=  
annual growth rate 年增率；每年增长率 +QFY.>KH  
annual long-term supplement 长期个案每年补助金 Q\v^3u2;m`  
annual pensionable emolument 可供计算退休金的年薪 c"@,|wCUi  
annual report 年报 V_7QWIdiy>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x\XOtjJr  
annual return 周年报表；周年申报表；每年报税表格 N]@e7P'9F  
Annual Return Rules 《周年报表规则》 u'EzYJ7  
annual review of consumer prices 每年消费物价回顾 xYWg1e$k  
annual roll-forward basis 逐年延展方式 DC%H(2  
annual salary 年薪 cY\"{o"C  
annual statement 年度报表；年度决算表 RjCEo4b-.H  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 I!-5 #bxD  
annuitant 年金受益人 *+'l|VaVq\  
annuity 年金 @8GW?R  
annuity contract 年金合约 W_N!f=HW  
annuity on human life 人寿年金 ^c]lEo  
antecedent debt 先前的债项 zd3%9rj$  
ante-dated cheque 倒填日期支票 *l4`2eqZ  
anticipated expenditure 预期开支 e!~x-P5M`  
anticipated net profit 预期纯利 @#5PPXp  
anticipated revenue 预期收入 _-g?6q  
anti-inflation measure 反通货膨胀措施 ,t_Fo-i7vI  
anti-inflationary stance 反通货膨胀立场 %7bZnK`C  
apparent deficit 表面赤字 JmK[7t  
apparent financial solvency 表面偿债能力 m`lsUN,  
apparent partner 表面合伙人 DR6 OR B7  
application for personal assessment 个人入息课税申请书 ${%*O}$  
application of fund 资金应用 SLG3u;Ab  
application to release as liquidator and to destruct the books of accounts and documents FO5'<G-  
申请免除清盘人职务及毁灭帐簿与文件 j;']L}R  
appointed actuary 委任精算师 cU'^ Ja?%  
appointed auditor 委任核数师；委任审计师 PH}^RR{H[  
appointed trustee 委任的受托人 #e8NF,H5  
appointer 委任人 f#9\&-he0  
apportioned pro rata 按比例分摊 P7GF"/  
apportionment 分配；分摊 &<sN(;%0R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p$cSES>r:  
apportionment formula 分摊方程式 *Q8d&$ ^  
apportionment of estate duty 遗产税的分摊 l1qWl  
appraisal 估价；评估 `cgSyRD]  
appreciable growth 可观增长 IuQY~!  
appreciable impact 显着影响 n3kYVAgF  
appreciable increase 可观增长 c|'hs  
appreciation 增值；升值 ]+B#SIC;  
appreciation against other currencies 相对其他货币升值 Lc<C1I 5=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'nM)=  
appreciation tax 增值税 YbrsXp"  
appropriation 拨款；拨用；拨付 ?*
Kewj  
appropriation account 拨款帐目 W%=b|6E  
Appropriation Bill 拨款法案 ?N|B,F  
appropriation-in-aid system 补助拨款办法 sc! e$@U  
approved assets 核准资产 H[{ch t h  
approved basket stock 认可一篮子证券 IYy2EK[s  
approved budget 核准预算 p&L`C|0  
approved charitable donation 认可慈善捐款 VlVd"jW  
approved charitable institution 认可慈善机构 @Ooh}V#J  
approved currency 核准货币；认可货币 "(+>#  
approved estimates 核准预算 Q b5AQf30  
approved estimates of expenditure 核准开支预算  0FHX  
approved overseas insurer 核准海外保险人 {qm(Z+wcmb  
approved overseas trust company 核准海外信托公司 k.DDfuKN  
approved pooled investment fund 核准汇集投资基金 shlL(&Py  
approved provident fund scheme 认可公积金计划 ,OLN%2Sq  
approved provision 核准拨款 r)dT,X[}F  
approved redeemable share 核准可赎回股份 or u.a  
approved regional stock 认可地区性证券 !5
}Ibb  
approved retirement scheme 认可退休金计划 V$wf;v0d(  
approved subordinated loan 核准附属贷款 /R< Q~G|\  
arbitrage 套戥；套汇；套利 a<[@p  
arbitrageur 套戥者；套汇者 Nd&u*&S  
arbitrary amount 临时款项 0j1I  
arrangement 措施；安排；协定 :_tsS)Q2m  
arrears 欠款 AR?J[e  
arrears of pay 欠付薪酬 i8nC
TW  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?R0sY ?u  
articles of association 组织章程；组织细则；组织章程细则 +>oVc\$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ftm%@S?  
ascertainment of profit 确定利润 tWi@_Rlx;  
"Asia Clear" “亚洲结算系统” EeKEw Sg  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 & h9ji[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +EcN[-~  
Asian Development Fund [ADF] 亚洲发展基金 ?0+D1w  
Asian dollar bond 亚洲美元债券 W:P4XwR{  
Asian dollar market 亚洲美元市场 g[j"]~  
Asian dollar rate 亚洲美元利率 +"a .,-f!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -lyT8qZ:(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ocy fU=}X  
asked price 沽盘；喊价；索价；卖方报价 R\+p`n$  
assessable income 应评税入息 ^zQ;8)ng  
assessable loss 应评税亏损 r9G<HKl  
assessable profit 应评税利润 u(?  
assessable value 应评税值 v\t$. _at  
assessed profit 估定利润 . #;ZM[v  
assessed value 经评估价值 W\zg#5fmK  
assessment 评税；评定；估价；评税单 5-bd1!o  
assessment number 评税编号；估价编号 ekfD+X  
assessment of additional tax 补加税评税 TC3xrE:U<m  
assessment of performance 业绩评估；实绩评价 y1/$dn  
Assessor 评税主任 [,-MC7>]  
asset price bubbles 资产价格泡沫 -.1x!~.jX  
asset-backed securities 具资产保证的证券 ow ~(k5k:  
assets accretion 资产增值 #OH-LWZh  
assets and liabilities 资产与负债 7[:9vY  
assets betterment statement 资产递增表；资产改进表 x+"~-KO8q$  
assets lending 实物放款；有抵押贷款 ]E88zWDY`  
assets of the company passing on the death 死者去世时转移的公司资产 ,~gY'Ql  
assets pledged as security for liabilities 用作负债抵押的资产 5FnWlFc  
assets portfolio 资产投资组合 ]~)FMWQz-  
assets price 资产价格 JMw1qPJQ  
assets quality 资产质素 nvxftbfE^D  
assets realization 资产变现 Q,Hw@w<1  
assets refinancing arrangement 资产再集资安排 "W|Sh#JF  
assets securitization 资产证券化 8\`]T%h  
assets situated outside Hong Kong 在香港以外地方的资产 3*3WO
,9  
assets stripping 削减资产；拆卖资产 #~q{6()e:  
assets value 资产值 myFjw@  
assignee 承让人 Tl%#N"  
assignment 转让；转让书；转让契 B+wSLi(  
assignment of interest 权益转让 h2!We#  
assignment of letters patent and trade mark 专利证书及商标转让 q.t>:`  
assignment of property 物业转让；物业转让书 g` 6Xrf  
assignment right 转让权 S-npJh 6  
assignor 转让人 1Qtojph  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 fEWS3`Yy  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %w,  
associate member 附属会员 {$HW_\w  
associated body corporate 相联法人团体 Xp
{+){Iu  
associated company 相联公司；联属公司 7:I` ~ @m  
associated corporation 相联法团 u}JL*}Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] WsTbqR)W%  
公认会计师公会〔英国〕 ea=@r Ng  
Association of Futures Exchange Brokers 香港期货经纪协会 Ni'vz7
j  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 g9H~\w  
association of underwriters 承保人组织 /);cl;"  
assumption of control 接管 amK?LDf]  
assurance 担保；保险；转易；转易书 ~C{d2i  
assurance of interest 权益的转易 xXE/pIXw  
at 19XX price 按一九ＸＸ年价格计算 Y{B|*[xM  
at a discount 按赔价计算；按贴水价格计算；打折扣 vAbMU  
at a premium 按溢价计算；按升水价格计算 ;M{ @23?`  
at call 通知付款；按通知 l&(,$RmYp  
at constant market price 按固定市价计算 KRf$VbuL  
at constant price 按固定价格计算 3aQWzEnh  
at cost 按成本计算 M])Y|}wv8  
at current market price 按当时市价计算；按现时市价计算 @mW: FVI  
at current price 按当时价格计算；按现时价格计算 j~(rG^T  
at factor cost 按要素成本计算；按生产要素成本计算 0 ML=]  
at money-of-the-day price 按付款当日价格计算 ^1BQejD  
at or better 按指定或较佳价位〔买卖指令〕 FRQ0tIp  
at par 按面值计算；平价 $U<so{xn%  
at sight 见票即付 }xn\.M:ic  
at the close 按收市盘  
H`G[QC  
at the opening 按开市盘 H2l/9+  
attestation 见证；见证条款 -LJbx<'  
at-the-money option 平价期权 ]vMr@JM-G  
attorney 受权人；受托代表人 AqZ{x9g!  
attornment 新拥有人承认书
}
+h/2D  
attributable profit 可归属利润 ykH?;Xu  
attributable share value 可归属股份价值 k, &*d4  
Auckland Stock Exchange 奥克兰证券交易所 )d!,,o  
auction 拍卖 ,`v)nwP  
auctioneer 拍卖商 Zj99]4?9  
audit 审计；核数 {1;j1|CI  
Audit Commission 审计署 N W :_)1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  /L'r L  
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〕 dFFJw[$8w  
audit review 帐目审查 w7cciD|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 U+F?b\  
audited account 审计帐目；经审计的帐目 "ys#%,Z  
audited annual account 经审计的周年帐目 , \|S BS  
audited balance sheet 经审计的资产负债表 <
RS@,  
auditor 核数师；核数主任；审计师 NJ^`vWi  
auditor's certificate 核数师证明书；审计师证明书 "rOe J~4 X  
auditor's report 核数师报告；审计师报告 AA"?2dF  
Aussie bond 澳元债券 8Eyi`~cAiH  
austerity budget 紧缩预算 k3h
,c;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 f^z~{|%l!  
Australia All Ordinaries Index 澳洲所有普通股票指数 9>\P]:  
Australian Dollar [AUD] 澳元 W+-a@)sh3Q  
Australian Options Market 澳大利亚期权市场 #;sUAR?]  
Australian Securities Commission 澳洲证券事务监察委员会 !'o5X]s  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 55MrsiW  
Australian Stock Exchange 澳大利亚证券交易所 HgPRz C  
Austrian Schilling [ATS] 奥地利先令
@d]I3?`  
authentication 认证；鉴证 3o&PVU?Q  
authority to purchase 委托购买证；委购书 :Fz;nG-G  
authorization 认可；核准；授权；授权书 P,r9<  
authorization by direction 指示授权 wegu1Ny  
authorization by instruction 指令授权 "jqC3$DKI  
authorization by warrant 令状授权 _xT=AF9~o  
authorization of unit trust 单位信托的认可 g+;)?N*j  
authorized agent 指定代理人 1t haQ"  
authorized capital 法定资本 vp@%wxl!:  
authorized clerk 出市员 H=Rqr  
authorized dealer 认可交易商 >Y=HP&A<  
authorized financial institution 认可财务机构 Pw i6Ly`  
authorized fund 认可基金 86igP  
authorized fund house 获授权的基金公司；认可基金公司 WBD e`  
authorized institution 认可机构 F4'g}yOLd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :9un6A9JS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =<mpZ'9gW  
authorized insurer 获授权保险人；获认可承保人 gdkl,z3N3  
authorized investment 特准投资项目 tZ,vt7  
authorized person 获授权人  $0>>Z  
authorized representative 获授权代表 sf
)ojq6s  
authorized share capital 法定股本 q}gj.@Q"  
automated quotation system 自动报价系统 :U)>um34e  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ReE-I/n8f  
自动交易系统〔香港期货交易所有限公司〕 PkA_uDhw  
automatic adjustment mechanism 自动调整机制 ,0+%ji^V  
automatic adjustment system 自动调整系统 7KIOI,qb6  
Automatic Clearing House 自动票据交换所 Ncr38~;w  
automatic exchange rates accumulation system 自动化汇率累集系统 GyI(1OAW  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q>:>f+4  
automatic teller machine [ATM] 自动柜员机 B;xw @:H  
autopay 自动转帐 ?w'a^+H  
available assets 可用资产 B;Pws$J  
available fiscal reserve 现存财政储备 E*VUP5E  
available profit 可用利润 pW ]+a0j  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 i(DoAfYf/q  
average 平均；平均数；海损 LDlj4>%pW^  
average basic salary 平均基本薪金 #?%akQ
+w  
average consumer expenditure 平均消费开支；一般消费开支 U:6 J~  
average cost 平均成本 [U+6Tj,  
average cost of land production 增辟土地平均成本 <[{Ty+  
average daily turnover 平均每日成交额 BG:l Zj'I  
average daily wage rate 平均每日工资率 6&/H XqP  
average expenditure pattern 平均开支模式 G8xM]'y  
average growth rate 平均增长率 sVP[7&vr~  
average net fixed assets 固定资产平均净值 lF-;h{   
average of relatives 相对价格平均数 YT!QY@qw  
average price 平均价格 SN2X{Q|*  
average propensity to consume 平均消费倾向；一般消费倾向 S~jl%]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ga0>J_  
average rate 平均率 rl-r8?H}  
average revenue 平均收入；平均收益 rN6@=uB  
average stock 平均库存；平均存货 N)'oX3?x  
average yearly rent 平均年租 86Q\G.h7  
avoidance of double taxation 避免双重课税 }#~@HM>6Z  
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 U9:?d>7  
Jej P91  
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