一些有用的会计术语(也不知道发的地方对不对)A

A: _8A  
A share Ａ股；甲类股份 \(2w/~  
abatement of tax 减税；减扣免税额 v_mk{  
ABN AMRO Bank N.V. 荷兰银行 #V&
98 F  
above-the-line expenditure 线上项目支出；经常预算支出 @&?E3?5ll  
above-the-line receipt 线上项目收入；经常预算收入 `|coA2$rw  
ABSA Asia Limited 南非联合亚洲有限公司 O 7RIcU  
absolute change 绝对数值变更 ,%"!8T  
absolute expenditure 实际开支 {,NGxqhE  
absolute guideline figure 绝对准则数字 JJ_b{ao<  
absolute interest 绝对权益 G%^jgr)  
absolute order of discharge 绝对破产解除令 ]xC#XYE:dy  
absolute profit margin 绝对利润幅度 w\,N}'
G  
absolute value 实值；绝对值 ]<L(r,@,  
absolutely vested interest 绝对既得权益 d-c<dS+R  
absorbed cost 已吸收成本；已分摊成本 /N= }w
C  
absorption 吸收；分摊；合并 /Cy4]1dw  
absorption rate 吸收率；摊配率；分摊率 mS
LA4
[4{  
ACB Finance Limited 亚洲商业财务有限公司 B|pO2de  
acceptable form of reciprocity 合理的互惠条件 (rqc_ZU5  
acceptable rate 适当利率；适当汇率 7OAM  
acceptance agreement 承兑协议 'L?e)u.  
acceptance for honour 参加承兑 x1H1[0w,i  
acceptor 承兑人；接受人；受票人 x1]J
  
acceptor for honour 参加承兑人 m%m<-.'-  
accident insurance 意外保险 0DtewN{Z  
Accident Insurance Association of Hong Kong 香港意外保险公会 EyR~VKbJ'  
accident insurance scheme 意外保险计划 W[c[ulY&  
accident year basis 意外年度基准 Ak3cE_*Y/  
accommodation 通融；贷款 %O
6r   
accommodation bill 通融票据；空头票据 !yqez  
accommodation party 汇票代发人 ]QKo>7%[  
account balance 帐户余额；帐户结余 p3r("\Za,  
account book 帐簿 GsIVx!  
account collected in advance 预收款项 >[}lC7 z,  
account current book 往来帐簿 R !g'zS'  
account of after-acquired property 事后取得的财产报告 `#HtVI  
account of defaulter 拖欠帐目 yq.<,b=87  
account payable 应付帐款 f~Y;ZvB  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4`yE'%6.}  
account receivable 应收帐款 mi[t1cN)=  
account receivable report 应收帐款报表 !Gob `# r  
account statement 结单；帐单；会计财务报表 ]1hyvm3  
account title 帐户名称；会计科目 /pY-how%!  
accountant's report 会计师报告 O6*2oUKqK  
Accountant's Report Rules 会计师报告规则 8;6j  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ')N[)&&Q{  
Accounting Arrangements 《会计安排》 1WjNFi  
accounting basis 会计基础 Zt_~Zxn3  
accounting by Official Receiver 破产管理署署长呈交的帐目 (4o<U%3kGq  
Accounting Circular 《会计通告》 &!P'
M  
accounting class 会计类别 fGZ56eH:  
accounting date 记帐日期；会计结算日期 &Va="HNKt  
accounting for money 款项核算 E{;F4wT_@  
Accounting Officer 会计主任 .~$!BWP  
accounting period 会计报告期；会计期 {p\ll  
accounting policy 会计政策；会计方针  I~T   
accounting practice 会计惯例 Ri>4:V3K  
accounting principle 会计准则 nTsKJX%\  
accounting record 会计记录 e!W U
 
accounting report 会计报告 "C0?s7Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wZ4w`|'  
Accounting Society of China 中国会计学会 R [ZY;g:p  
accounting statement 会计报表 rn^cajO^  
accounting system 会计制度；会计系统 Ml_Hq>
\U  
accounting transaction 会计事项；帐务交易 9?X8H1  
accounting treatment 会计处理 FKZ'6KM&A  
accounting year 会计年度 [)+wke9  
accretion 增值；添加 6am g*=]  
accrual 应计项目；应累算数目 _'8P8T&  
accrual basis 应计制；权责发生制 5P Zzaz<  
accrual basis accounting 应计制会计；权责发生制会计 E5aRTDLq  
accrue 应累算；应计 K;z$~;F  
accrued benefit 应累算利益 (E;+E\E  
accrued charges 应计费用 Ez8k.]q
u  
accrued cumulative preference share dividend 应累算的累积优先股股息 @C-03`JWuK  
accrued expenses 应累算费用 c@3mfc
{  
accrued interest payable 应付利息；应计未付利息 =yF]#>Ah  
accrued interest receivable 应收利息；应计未收利息 :V3z`}Rl  
accrued right 累算权益 {Qi J-[q  
accruing profit 应累算的利润 :)Pj()Os|  
accumulated fiscal reserve 累积财政储备 zu3Fi= |0  
accumulated profit 累积利润；滚存溢利 H )51J:4  
accumulated reserve 累积储备 (> W\Nf  
accumulation of surplus income 累积收益盈余 l~]D|92  
acquired assets 既得资产 '-U&S  
acquisition 收购；购置；取得 ]p8zT|bv  
acquisition cost 购置成本 zmU@ k  
acquisition expenses 购置费用 SZ29B  
acquisition of 100% interest 收购全部股权 r<$o [,W  
acquisition of control 取得控制权 4#CHX^De  
acquisition of fixed assets 购置固定资产 X=+|(A,BdY  
acquisition of shell “买壳” 80zpRU"  
acquisition price 收购价 V7b;qC'  
act of God 天灾 Rk,'ujc  
acting partner 执事合伙人 _9g-D9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 O8OAXRt/Y  
active partner 积极参与的合伙人 (xfh 9=.  
active trading 交投活跃 .TMLg(2hgv  
actual circulation 实际流通 NbC
2N)L4  
actual cost 实际成本 KomMzG:  
actual expenditure 实际开支；实际支出 MaPOmS8?  
actual income 实际入息；实际收入；实际收益 C}#$wge  
actual market 现货市场 @ ]40xKF  
actual price 现货价；实际价格 f8 BZkh  
actual profit 实际利润 F\, vIS  
actual quotation 实盘；实际价位；实际报价 AsD$M*It  
actual year basis 按实际年度计算 G6QD`ED  
actuals 实货 o%bf7)~s  
actuarial investigation 精算调查 |1GOm=GNK  
actuarial principle 精算原则 lEg
jv,  
actuarial report 精算师报告 h@E7wp1'~  
Actuarial Society of Hong Kong 香港精算学会 c/F
gx/hr  
actuarial valuation 精算师估值 -woFKAy`  
actuary 精算师
(3Q$)0t  
ad referendum agreement 暂定协议；有待覆核的协定 ua"2nVxK_K  
ad valorem duty 从价税；按值征税 s+~GQcj<T  
ad valorem duty system 从价税制 )=#e*1!b  
ad valorem fee 从价费 LSo*JO6  
ad valorem tariff 从价关税 C1'y6{,@  
additional allowance 额外免税额 w3ATsIw  
additional amount for unexpired risk 未过期风险的额外款额 _p>F43%p  
additional assessable profit 补加应评税利润 r;xy/*%Mtj  
additional assessment 补加评税 &<x.D]FA]  
additional commitment 额外承担 99.F'Gz  
additional commitment vote 额外承担拨款 YA@MLZm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PtYG%/s  
additional dependent parent allowance 供养父母额外免税额 IITUM)  
additional provision 额外拨款 41R6V>e@9J  
additional stamp duty 附加印花税 ?"*JV1 9  
additional tax 补加税罚款；补加税款 Ui!l3_O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d)S`.Q  
adjudged bankrupt 被裁定破产 5JhvYsf3_  
adjudicated bankrupt 裁定破产人 !ej]'>V,X  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O2\(:tvw  
adjudication of bankruptcy 裁定破产；宣告破产 QyxUK}6mr  
adjudication of insolvency 裁定无力偿还债务 ]=VRct "  
adjusted actual 经调整的实数；调整后的实数 ^*i0~_  
adjusted current assets 经调整的流动资产；调整后的流动资产 Gbjh|j=  
adjusted figure 经调整的数字；调整后的数额 >{
QO$F#  
adjusted liabilities 经调整的负债；调整后的负债 aW*k,\:e  
adjusted loss 经调整的亏损；调整后的亏损 5[g\.yi2_]  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ' Ut4=@)  
adjusted profit 经调整的利润；调整后的利润 rf-yUH]&S  
adjusted surplus 经调整的盈余额；调整后的盈余额 }NoP(&ebz*  
adjusted value 经调整的价值；调整后的价值 hf]m'5pb  
adjustment 调整；修订；理算〔保险〕 gyD;kn\CP  
adjustment centre 调剂中心 [al$sCD]+  
adjustment lag 调整过程的时间差距；调整时差 A+!,{G  
adjustment mechanism 调整机制 r88De=*  
adjustment of loss 亏损调整 `<yQ`Y_X  
adjustment process 调整过程；调整程序 I ^m  
adjustment range 调整幅度 u -P !2vT  
administered exchange rate 受管制汇率 .=9WY_@SZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :^PksR  
administration expenses 行政费用 );%H;X+x  
administration fee 手续费；行政费 PWyf3  
administration in bankruptcy 破产管理 ~x!up9  
administration order 遗产管理令 A$r$g\
5+  
administrator 管理人；遗产管理人 D/f4kkd  
administrator of the estate 遗产管理人
MW6z&+Z  
admission of debt 债项承认书 DrKB;6  
admission of proof 接纳债权证明 tnaFbmp  
advance 放贷款项；垫付款项；预支款项；预付款项 *Q^z4UY  
advance account 暂支帐目；预付款帐户 Qw:!Rw,x  
advance compensation 预付补偿金 E0R6qS:'  
advance from shareholder 股东垫款 >> "gb/x,  
advance pending reimbursement 预支以待日后付还 \?>M?6D  
advanced economy 先进经济体系 +:uz=~mo`  
advancement 预付；预付财产 '
Zp{  
advances warrant 垫款令 i? ~-%  
advancing 贷出 n'v\2(&uYN  
adverse balance 逆差 -z~!%4a  
adverse exchange 逆汇 Ac|\~w[\  
advertisement addressed to shareholders 在报章刊登的致股东通告 iW^J>aKy
 
advice for collection 托收通知书 dgF%&*Il]O  
advice of drawing 提款通知书；汇票通知书 S@qR~_>
a  
advice of payment 付款通知 E Izy  
Advisory Committee [Securities and Futures Commission] .dk<?BI#H  
谘询委员会〔证券及期货事务监察委员会〕 7Vsp<s9bj  
Advisory Committee on Diversification 经济多元化谘询委员会 A$3Rb
n}"  
affidavit 誓章；遗产申报誓章 IO)#O<  
affidavit of no receipt 述明无收款的誓章 a3<:F2=~\  
affiliate 联号；联营公司；附属公司 @2/|rq  
affiliated company 附属公司；联号；联营公司 1f}(=Hv{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 uD>=  
affordability 负担能力 >4jE[$p]"  
African Development Bank [AfDB] 非洲开发银行 \O;2^  
after-acquired property 事后取得的财产 `,-mXxTNT  
after-hours dealing 市后交易 VwE4:/7YN  
after-tax profit 税后盈利；税后利润；税后溢利
/j$=?Rp  
agency agreement 代理协议 D<;~eZ'  
agency expenses 代理机构的开支 <
;S$4tux  
agency fee 代理费 o]4\Geg$  
Agency Law 《代理法》 IgG[Pr'D  
agent 代理人；承销人 bsF_.S*k@  
agent of company 公司代理人 bu|.Jw"  
agent's fee 代理人费；经纪费 lb.Q^TghU  
aggregate 总计；总数；总体数字 6sSwSS
 
aggregate amount 总款额；总额 <'~m1l#2  
aggregate assets and liabilities 总体资产与负债 SOhM6/ID2/  
aggregate at constant price 按固定价格计算的总体数字 ^ *"fC  
aggregate demand 总需求 ^iMr't\b  
aggregate gross position 总持仓量 WHY/x /$  
aggregate limit 总限额 L"|Bm{Run  
aggregate of salaries tax 合计薪俸税 )pH
+ibR  
aggregate performance 总体表现；总体业绩 m4 (pMrJ  
aggregate supply 总体供应 cx$IWQf2  
aggregate surplus 总盈余 Dz: +. @k  
aggregate total 整体总额 M_};J;  
aggregate value 总值；合计价值 cdt9hH`Cd  
aggregated basis 合计基准 l,7& z  
aggregated net chargeable income 合计应课税入息实额 hc3hU  
aggregation 合并计算；合计；总和 ZOqS"3j! j  
aggregation of incomes of husband and wife 夫妇入息合并计算 }+9?)f{?@  
aggregation of property 财产的总和 KOS0Du  
agio 差价；贴水 k0e}`#t  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 %hsCB .r>|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i]%f94  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 e~SK*vR%]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment V ql4*OJW  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 qT@h/Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |nZ^RCHog  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 z#G
Zb   
agreement for a settlement 授产协议 r%?-MGc  
agreement for assignment 转让协议 +7H)s  
agreement for sale 售卖协议；买卖协议 qh~bX i!  
agreement for sale and purchase 买卖协议 1IA1
;  
agreement for the payment of interest 支付利息协议 ?eIb7O  
agreement for the repayment of money 还款协议 y("WnVI  
agreement of reinsurance 再保险协议 ;>v.(0FE6  
Agricultural Bank of China 中国农业银行 /h0
bBP  
air passenger departure tax 飞机乘客离境税 k{SGbC1=VK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =0
=#M(w  
airport tax 机场税 q@ -B+  
alcohol duty 酒精税 PC_!  
alienation 让与；让渡；转让 `F7]M  
alimony 生活费；赡养费 =\oH= f  
All Ordinaries Index [AOI] 所有普通股指数 }tW-l*\U  
all risks 全险；综合险 z%YNZ^d  
All Sales Record for Stock Market 《股票市场成交报告》 B$_4ul\)  
Allied Capital Resources Limited 新联财务有限公司 KGy3#r;Q
 
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 G%erh}0~  
allocation letter 拨款信件 ep"[;$Eb  
allocation of fund 分配款项；预留款项 ( 2HM"Pd  
allocation of profit 利润分配；溢利分配 4k;FZo]S  
allocation warrant 拨款令 35& ^spb  
allotment 分配；配股 a{]=BY oL  
allotment notice 股份配售通知；配股通知 \X8b!41  
allotment of shares 股份分配 vFVUdxPOw  
allowable 可获宽免；免税的 zFq%[X  
allowable business loss 可扣除的营业亏损 VI2lwE3  
allowable expenses 可扣税的支出 S/'0czDMW  
allowance 免税额；津贴；备抵；准备金 a;HAuy`M x  
allowance for debts 债项的免税额 OyZR&,q  
allowance for depreciation by wear and tear 耗损折旧免税额 %e E^Y<@g  
allowance for funeral expenses 殡殓费的免税额 |h]V9=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fg^25g'_  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZRagM'K  
allowance to debtor 给债务人的津贴 vA/SrX.  
alteration of capital 资本更改 AHb_BgOU*  
alternate trustee 候补受托人 VL9wRu;  
amalgamation 合并 {]HiTpn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _Op%H)  
ambit of charges 征税范围；收费范围 JI"/,fK^  
amended valuation 经修订的估值 5*YoK)2J  
American Commodities Exchange 美国商品交易所 AByl1)r|  
American Express Bank Limited 美国运通银行 TEC^|U`G  
American Stock Exchange 美国证券交易所 rOSov"7  
amortization 摊销 {@InOo!4w]  
amount due from banks 存放银行同业的款项 r
Vz.Ws#  
amount due from banks abroad 存放海外银行同业的款项 Cr5ND\  
amount due from holding companies 控股公司欠款 v~nKO?{   
amount due from local banks 存放本港银行同业的款项 GcVQz[E  
amount due to banks 银行同业的存款 t?GH V3V  
amount due to banks abroad 海外银行同业的存款 z#tIa  
amount due to holding companies 控股公司存款 YXA@ c  
amount due to local banks 本港银行同业的存款 *)RmX$v3  
amount due to outport banks 外埠银行同业的存款 ;kgP:n  
amount for note issue 发行纸币的款额 2)f_L|o,m  
amount of bond 担保契据的款额 _?c.m*)A  
amount of consideration 代价款额 axC|,8~tq  
amount of contribution 供款数额 ,;g%/6X  
amount of indebtedness 负债款额 P@7>R7
gS  
amount of principal of the loan 贷款本金额 P(D>4/f3"  
amount of rates chargeable 应征差饷数额 rnIjpc F  
amount of share capital 股本额 #A/OGi  
amount of sums assured 承保款额 ")Fd'&58  
amount of variation 变动幅度 -r\jIO_  
amount of vote 拨款数额 >yO/p(/;jR  
amount payable 应付款额 vzIo2,/7  
amount receivable 应收款额 S<nF>JRJa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l/N<'T_G  
analysis 分析 ZJ/528Ju  
ancillary risk 附属风险 J>Ar(p  
annual account 周年帐目；周年帐目报表；年度决算；年结 /q9I^ztV  
annual accounting date 年结日期 A,~3oQV  
annual allowance 每年免税额；年积金；年度津贴；年津 B7%,D}  
annual balance 年度余额 ,!:c6F+  
annual disposable income 每年可动用收入 \*$^}8  
annual estimates 周年预算 >]h{[kU %4  
annual fee 年费 hi8q?4jE  
annual general meeting 周年大会 ;+hh|NiQ  
annual growth rate 年增率；每年增长率 %SmOP sz  
annual long-term supplement 长期个案每年补助金 )4g_S?l=  
annual pensionable emolument 可供计算退休金的年薪 ^j<v~GTx+  
annual report 年报 ,->ihxf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {T4_Xn
-I  
annual return 周年报表；周年申报表；每年报税表格 qed_PsI  
Annual Return Rules 《周年报表规则》 7
Lm9I  
annual review of consumer prices 每年消费物价回顾 ;8]HCC@:  
annual roll-forward basis 逐年延展方式 PL
:(Se%  
annual salary 年薪 '.Y,VJaL  
annual statement 年度报表；年度决算表 >dAl*T  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
IK -vcG  
annuitant 年金受益人 {<-s&%/r  
annuity 年金 K"!rj.Da  
annuity contract 年金合约 &f.5:u%{b  
annuity on human life 人寿年金 F
-;JN  
antecedent debt 先前的债项 zIc6L3w$  
ante-dated cheque 倒填日期支票 DsdM:u*s  
anticipated expenditure 预期开支 6r
~9$IM  
anticipated net profit 预期纯利 b^W&-Hh  
anticipated revenue 预期收入 w~]2c{\Qz  
anti-inflation measure 反通货膨胀措施 P27Ot1px  
anti-inflationary stance 反通货膨胀立场 C @Ts\);^  
apparent deficit 表面赤字 3qWrSziD  
apparent financial solvency 表面偿债能力 ,cxqr3 o  
apparent partner 表面合伙人 (qAF2&  
application for personal assessment 个人入息课税申请书 $JFjR@j  
application of fund 资金应用 2Io|?  
application to release as liquidator and to destruct the books of accounts and documents :|j[{;asY  
申请免除清盘人职务及毁灭帐簿与文件 LK h=jB^bT  
appointed actuary 委任精算师 kepuh%KY[  
appointed auditor 委任核数师；委任审计师 [MeivrJ+  
appointed trustee 委任的受托人 t#(NfzN  
appointer 委任人 stw@@GQ  
apportioned pro rata 按比例分摊 01n!T2;yW}  
apportionment 分配；分摊 D^r g-E[L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +Nn >*sz  
apportionment formula 分摊方程式 @[^ 3yC#  
apportionment of estate duty 遗产税的分摊 e
u(Fhs   
appraisal 估价；评估 ]5'*^rz ^  
appreciable growth 可观增长 ~A0AB `7  
appreciable impact 显着影响 =-dnniKW4  
appreciable increase 可观增长 DFr$2Y3H  
appreciation 增值；升值 Zr}>>aIJ]k  
appreciation against other currencies 相对其他货币升值 amsl>wc!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UN?tn}`!  
appreciation tax 增值税 D4$b-?y  
appropriation 拨款；拨用；拨付 %<yW(s9{  
appropriation account 拨款帐目 L4iWR/&  
Appropriation Bill 拨款法案 h%j4(v}r{C  
appropriation-in-aid system 补助拨款办法 BFNO yv  
approved assets 核准资产 B;bP~e>W  
approved basket stock 认可一篮子证券 'M%iS4b{IM  
approved budget 核准预算 }cz
58%  
approved charitable donation 认可慈善捐款 icG 9x  
approved charitable institution 认可慈善机构 P}6#s'07~  
approved currency 核准货币；认可货币 Dk\%,[4(  
approved estimates 核准预算 )=)N9CRy  
approved estimates of expenditure 核准开支预算 &^ERaPynd  
approved overseas insurer 核准海外保险人 B} qRz  
approved overseas trust company 核准海外信托公司 Gr({30"8  
approved pooled investment fund 核准汇集投资基金 q~qz^E\T  
approved provident fund scheme 认可公积金计划 kV8R.Baf3  
approved provision 核准拨款 }%KQrlbHJl  
approved redeemable share 核准可赎回股份 "|6(.S+o  
approved regional stock 认可地区性证券 S%RxYJ(  
approved retirement scheme 认可退休金计划 b8a(.}8*  
approved subordinated loan 核准附属贷款 6Emn@Mn=  
arbitrage 套戥；套汇；套利 uN
f'Zeo  
arbitrageur 套戥者；套汇者 C5=^
cH8  
arbitrary amount 临时款项 )F9IzR-&m  
arrangement 措施；安排；协定 Qe~C}j%  
arrears 欠款
9ERdjS  
arrears of pay 欠付薪酬 5T/+pC$e=  
arrears of revenue 逾期未收税款；逾期未收的帐项 XzAXcxC6G  
articles of association 组织章程；组织细则；组织章程细则 pll5m7[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z{3=.z{&^=  
ascertainment of profit 确定利润 y95 #t  
"Asia Clear" “亚洲结算系统” eHx {[J?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |(~IfSE2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 r%: :q^b3  
Asian Development Fund [ADF] 亚洲发展基金 Xp;'Wa"@  
Asian dollar bond 亚洲美元债券 6~ET@"0uK  
Asian dollar market 亚洲美元市场 @!$xSH  
Asian dollar rate 亚洲美元利率 ,$]m1|t@z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +^:uPW^U  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ufR|V-BWx  
asked price 沽盘；喊价；索价；卖方报价 d Np%=gIj  
assessable income 应评税入息 hbXmIst  
assessable loss 应评税亏损 >u%Bn\G  
assessable profit 应评税利润 n_sV>$f-u  
assessable value 应评税值 aR6~r^jB  
assessed profit 估定利润 ""`z3-  
assessed value 经评估价值 qA}l[:F+#  
assessment 评税；评定；估价；评税单 (ht"wY#T<(  
assessment number 评税编号；估价编号 hQ3@CfW  
assessment of additional tax 补加税评税 $jk4H+H-  
assessment of performance 业绩评估；实绩评价 P'$2%P$8:~  
Assessor 评税主任 %4VM"C4[  
asset price bubbles 资产价格泡沫 tli*3YIw  
asset-backed securities 具资产保证的证券 Jn(|.eT|  
assets accretion 资产增值 O-AC$C[d  
assets and liabilities 资产与负债 aeMj4|{\  
assets betterment statement 资产递增表；资产改进表 E:}s6l  
assets lending 实物放款；有抵押贷款 Njo.-k  
assets of the company passing on the death 死者去世时转移的公司资产 i{g~u<DH)Q  
assets pledged as security for liabilities 用作负债抵押的资产 oKRI2ni$j9  
assets portfolio 资产投资组合 k8Dk;N  
assets price 资产价格 QKk7"2t|  
assets quality 资产质素 ,9OER!$y  
assets realization 资产变现 g9GPyU  
assets refinancing arrangement 资产再集资安排 =j_4!^  
assets securitization 资产证券化 !rx5i  
assets situated outside Hong Kong 在香港以外地方的资产 nJH'^rO!C  
assets stripping 削减资产；拆卖资产 ;&b=>kPlZ  
assets value 资产值 J?p|Vy|9  
assignee 承让人 s]vsD77&  
assignment 转让；转让书；转让契 0>,i] |Y  
assignment of interest 权益转让 j;Z hI y  
assignment of letters patent and trade mark 专利证书及商标转让 n~,6!S  
assignment of property 物业转让；物业转让书 sVO|Ghy65  
assignment right 转让权 +MS*YpPW  
assignor 转让人 fN`Prs A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 -6q7ze{@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 BT:b&"AR[  
associate member 附属会员 <{V{2V#  
associated body corporate 相联法人团体 _)CCD33$  
associated company 相联公司；联属公司 45+kwo0  
associated corporation 相联法团 MNfc1I_#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] m=`V  
公认会计师公会〔英国〕 P
tjAu  
Association of Futures Exchange Brokers 香港期货经纪协会 ubl Y%{"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 j%!xb><  
association of underwriters 承保人组织 8v)Z/R-  
assumption of control 接管 kaZcYuT.9  
assurance 担保；保险；转易；转易书 b^Do
[o}5  
assurance of interest 权益的转易 DUf. F  
at 19XX price 按一九ＸＸ年价格计算 %z1hXh#+  
at a discount 按赔价计算；按贴水价格计算；打折扣 y_IF{%i  
at a premium 按溢价计算；按升水价格计算 f]+. i-c=  
at call 通知付款；按通知 LNgFk%EH  
at constant market price 按固定市价计算 +SFo2Wdr43  
at constant price 按固定价格计算 *@ \LS!N  
at cost 按成本计算 Swv =gu  
at current market price 按当时市价计算；按现时市价计算 Or1ikI"  
at current price 按当时价格计算；按现时价格计算 <t*3w  
at factor cost 按要素成本计算；按生产要素成本计算 (i)O@Jve  
at money-of-the-day price 按付款当日价格计算 \a:-xwUu<  
at or better 按指定或较佳价位〔买卖指令〕 c*8k _o,  
at par 按面值计算；平价 ?f6Fj  
at sight 见票即付 P+p:Ed8
0  
at the close 按收市盘 ;S2/n$Ju_  
at the opening 按开市盘 CfLPs)\ACm  
attestation 见证；见证条款 q_6<}2m,U  
at-the-money option 平价期权 0@!-+}i  
attorney 受权人；受托代表人 =rNI&K_<  
attornment 新拥有人承认书 S?H qrf7<  
attributable profit 可归属利润 Yu9(qRK  
attributable share value 可归属股份价值 e58tf3  
Auckland Stock Exchange 奥克兰证券交易所 $+ \JT/eG9  
auction 拍卖 ;;17 #T2  
auctioneer 拍卖商 %Y].i/".;P  
audit 审计；核数 h*NBSvn  
Audit Commission 审计署 X{5(i3?S  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :EC[YAK+D  
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〕 \T!tUd  
audit review 帐目审查 $8_b[~%2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 m!<uY?,hf  
audited account 审计帐目；经审计的帐目 w##$SaT
I  
audited annual account 经审计的周年帐目 c+TCC%AJQI  
audited balance sheet 经审计的资产负债表 d_Y7/_i  
auditor 核数师；核数主任；审计师 5DeAH;  
auditor's certificate 核数师证明书；审计师证明书 ,|R\ Z,s  
auditor's report 核数师报告；审计师报告 /vPc
g  
Aussie bond 澳元债券 C'z}jM`g  
austerity budget 紧缩预算 gDsb~>rb|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 sU?%"q  
Australia All Ordinaries Index 澳洲所有普通股票指数 nrZZkQNI  
Australian Dollar [AUD] 澳元 A3e83g~L  
Australian Options Market 澳大利亚期权市场 9<!Ie^o?  
Australian Securities Commission 澳洲证券事务监察委员会 )e\IdKl=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 XgZ.UT  
Australian Stock Exchange 澳大利亚证券交易所 9&KiG* .  
Austrian Schilling [ATS] 奥地利先令 h1N{;SWQ
 
authentication 认证；鉴证 y}lqF8s  
authority to purchase 委托购买证；委购书 8z"*CJ@  
authorization 认可；核准；授权；授权书 *+
cW)klm  
authorization by direction 指示授权 &14Er,K  
authorization by instruction 指令授权 %,5_]bGvb  
authorization by warrant 令状授权 xCiq;FFR  
authorization of unit trust 单位信托的认可 8DJoQl9  
authorized agent 指定代理人 pj'
[ H  
authorized capital 法定资本 v+`gQXJ"G  
authorized clerk 出市员 +,ZQ( ZW  
authorized dealer 认可交易商 z)y{(gR  
authorized financial institution 认可财务机构 (ft$ R?  
authorized fund 认可基金 |lf,3/*jDB  
authorized fund house 获授权的基金公司；认可基金公司 g)~"-uQQ  
authorized institution 认可机构 K@@[N17/8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 fnO>v/&B  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1lQO`CmR6M  
authorized insurer 获授权保险人；获认可承保人 \ssqIRk  
authorized investment 特准投资项目 V> @+&q  
authorized person 获授权人  HO =\  
authorized representative 获授权代表 0=KyupwXC  
authorized share capital 法定股本 ;bt%TxuKb  
automated quotation system 自动报价系统 0)-yLfTn  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] r5\|%5=J  
自动交易系统〔香港期货交易所有限公司〕 ZncJ  
automatic adjustment mechanism 自动调整机制 ?r-W , n  
automatic adjustment system 自动调整系统 rjW\tuZI  
Automatic Clearing House 自动票据交换所 /jv4#9  
automatic exchange rates accumulation system 自动化汇率累集系统 t5WW3$Nf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 A^"( VaK  
automatic teller machine [ATM] 自动柜员机 -|A`+1-R+  
autopay 自动转帐 q*4=sf,>  
available assets 可用资产 1$ C\`  
available fiscal reserve 现存财政储备 \B~}s}  
available profit 可用利润 Qc]Ki3ls  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 6` @4i'.  
average 平均；平均数；海损 %oE3q>S$en  
average basic salary 平均基本薪金 .+ g8zbD4  
average consumer expenditure 平均消费开支；一般消费开支 i"o %Gc  
average cost 平均成本 KI{B<S3*Z  
average cost of land production 增辟土地平均成本 [kyIF\0  
average daily turnover 平均每日成交额 vCS D1~V_  
average daily wage rate 平均每日工资率 P<A_7Ho  
average expenditure pattern 平均开支模式 2^$Ha|  
average growth rate 平均增长率 `8D}\w<eI  
average net fixed assets 固定资产平均净值 &;Jg2f%.  
average of relatives 相对价格平均数 z<9wh2*M  
average price 平均价格 U0X?~ 1  
average propensity to consume 平均消费倾向；一般消费倾向 8C>\!lW"  
average propensity to save 平均储蓄倾向；一般储蓄倾向 fC$(l@O?  
average rate 平均率 ijR,%
qg  
average revenue 平均收入；平均收益 7awh__@  
average stock 平均库存；平均存货 [b6P }DW  
average yearly rent 平均年租 WvJidz?5  
avoidance of double taxation 避免双重课税 ij+)U`  
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 1Vy8TV3D  
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