一些有用的会计术语(也不知道发的地方对不对)A

A: utKtxLX"  
A share Ａ股；甲类股份 x F7C1g(  
abatement of tax 减税；减扣免税额 e~jw YImA  
ABN AMRO Bank N.V. 荷兰银行 'WkDpa  
above-the-line expenditure 线上项目支出；经常预算支出 :)X?ML?  
above-the-line receipt 线上项目收入；经常预算收入 q[1:h  
ABSA Asia Limited 南非联合亚洲有限公司 \2)a.2mAz  
absolute change 绝对数值变更 Gd1%6}<~  
absolute expenditure 实际开支 s2L|J[Y"s  
absolute guideline figure 绝对准则数字 'h_PJ%  
absolute interest 绝对权益 !1K<iz_8  
absolute order of discharge 绝对破产解除令 VYI%U'9Q  
absolute profit margin 绝对利润幅度 1$ez}k,  
absolute value 实值；绝对值 48Y5ppcS  
absolutely vested interest 绝对既得权益 "*|plB  
absorbed cost 已吸收成本；已分摊成本 w35r\x +  
absorption 吸收；分摊；合并 {X<mr~  
absorption rate 吸收率；摊配率；分摊率 7F.t>$'  
ACB Finance Limited 亚洲商业财务有限公司 q}*"0r  
acceptable form of reciprocity 合理的互惠条件 !tBNA  
acceptable rate 适当利率；适当汇率 7 N+;K0  
acceptance agreement 承兑协议 *`[dC,+`.  
acceptance for honour 参加承兑 Px5ArSS  
acceptor 承兑人；接受人；受票人 My0h9'K  
acceptor for honour 参加承兑人 u{xjFx-  
accident insurance 意外保险 #z 3tSnmp  
Accident Insurance Association of Hong Kong 香港意外保险公会 {@1.2AWg  
accident insurance scheme 意外保险计划 c)gG  
accident year basis 意外年度基准 S3]Cz$  
accommodation 通融；贷款 !xyO  
accommodation bill 通融票据；空头票据 Au &NQ+  
accommodation party 汇票代发人 Ffk$8"  
account balance 帐户余额；帐户结余 Rq~\Yf+Pm
 
account book 帐簿 _XIls*6AK  
account collected in advance 预收款项 T1m'+^?"  
account current book 往来帐簿 t QkEJ pj  
account of after-acquired property 事后取得的财产报告 $>1 'pV  
account of defaulter 拖欠帐目 WH2?_U-8h  
account payable 应付帐款 xcr=AhqM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 q/~U[.C  
account receivable 应收帐款 #k5WTcE  
account receivable report 应收帐款报表 _S5\5[^  
account statement 结单；帐单；会计财务报表 eW#U<x%P  
account title 帐户名称；会计科目 ) \Mwv&k1  
accountant's report 会计师报告 K[Bq,nPo  
Accountant's Report Rules 会计师报告规则 pZp|F  
accounting and auditing procedure 会计与审计程序；会计与核数程序 qW[p .jN  
Accounting Arrangements 《会计安排》 ]C^D5(t/cd  
accounting basis 会计基础 q1a}o%  
accounting by Official Receiver 破产管理署署长呈交的帐目 #<|5<U  
Accounting Circular 《会计通告》 I`w1IIY?m  
accounting class 会计类别 !4d6wp"  
accounting date 记帐日期；会计结算日期 J;4x-R$W  
accounting for money 款项核算 L+2!Sc,>  
Accounting Officer 会计主任 pvM;2  
accounting period 会计报告期；会计期 :L<$O7  
accounting policy 会计政策；会计方针 i|+ EC_^<  
accounting practice 会计惯例 8`}(N^=}  
accounting principle 会计准则 Z\6&5r=  
accounting record 会计记录 -=,%9r  
accounting report 会计报告 [?$ZB),L8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0 ;kcSz  
Accounting Society of China 中国会计学会 Z)Y--`*  
accounting statement 会计报表 *F/uAI^)  
accounting system 会计制度；会计系统 B MU@J  
accounting transaction 会计事项；帐务交易 0:UK)t)3I  
accounting treatment 会计处理 =0 W`tx  
accounting year 会计年度 ?n)r1m  
accretion 增值；添加 rBLkowDP*  
accrual 应计项目；应累算数目 `"QUA G  
accrual basis 应计制；权责发生制 g{wIdV  
accrual basis accounting 应计制会计；权责发生制会计 (v(!l=3  
accrue 应累算；应计 gv$6\1  
accrued benefit 应累算利益 V_jVVy30Ji  
accrued charges 应计费用 aCzdYv\}&  
accrued cumulative preference share dividend 应累算的累积优先股股息 ""l_&3oz  
accrued expenses 应累算费用 ]z`Y'wSxd  
accrued interest payable 应付利息；应计未付利息 xMJF1O?3  
accrued interest receivable 应收利息；应计未收利息 vf(8*}'!Q  
accrued right 累算权益 ;Vc@]6Ck  
accruing profit 应累算的利润 6J0HaL  
accumulated fiscal reserve 累积财政储备 u38FY@U$  
accumulated profit 累积利润；滚存溢利 JmdXh/X
 
accumulated reserve 累积储备 rhY>aj  
accumulation of surplus income 累积收益盈余 d&'z0]mOe  
acquired assets 既得资产 K_j$iHqLF  
acquisition 收购；购置；取得 <(W0N|1v  
acquisition cost 购置成本 yyZH1A  
acquisition expenses 购置费用 
,!_
 
acquisition of 100% interest 收购全部股权 2h0I1a,7  
acquisition of control 取得控制权 49n.Gc  
acquisition of fixed assets 购置固定资产 V
3baEy>=z  
acquisition of shell “买壳” ,\Gn  
acquisition price 收购价 K1#Y{k5D}  
act of God 天灾 b3}928!D-@  
acting partner 执事合伙人 j
eF1{%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?Z%Ja_}8ma  
active partner 积极参与的合伙人 mMmzi4HL  
active trading 交投活跃 iJ_`ZM.w  
actual circulation 实际流通 cAJKFuX"  
actual cost 实际成本 L;30&a  
actual expenditure 实际开支；实际支出 |qbCmsY5/  
actual income 实际入息；实际收入；实际收益 i$[wgvJIV  
actual market 现货市场 W Da;wt  
actual price 现货价；实际价格 I7b(fc-r  
actual profit 实际利润 ZxkX\gl91  
actual quotation 实盘；实际价位；实际报价 )}L*8 LV  
actual year basis 按实际年度计算 *9)7.}uY  
actuals 实货 'Y3
>+7bI  
actuarial investigation 精算调查 _.0c~\VA  
actuarial principle 精算原则 3n9$qr='  
actuarial report 精算师报告 EJ
Y[M  
Actuarial Society of Hong Kong 香港精算学会 K;;Q*NN-  
actuarial valuation 精算师估值 "6rZn_H/|  
actuary 精算师 en>d T  
ad referendum agreement 暂定协议；有待覆核的协定 [^t"Hf  
ad valorem duty 从价税；按值征税 ^57[&{MuBF  
ad valorem duty system 从价税制 
Lu\
]]m  
ad valorem fee 从价费 /G`&k{SiK  
ad valorem tariff 从价关税 tVQfR*=  
additional allowance 额外免税额 1) V,>)Ak  
additional amount for unexpired risk 未过期风险的额外款额 Y'"2s~_ Z  
additional assessable profit 补加应评税利润 h-hU=I8  
additional assessment 补加评税 hKjvD.6]%  
additional commitment 额外承担 6'ye-}vD-  
additional commitment vote 额外承担拨款 WmLl.Vv=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 awuUaE  
additional dependent parent allowance 供养父母额外免税额 Zy@35;r  
additional provision 额外拨款 ; iQ@wOL]  
additional stamp duty 附加印花税 {L
Tb-CB  
additional tax 补加税罚款；补加税款 Y9~;6fg  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k9UmTvX  
adjudged bankrupt 被裁定破产 pWH
8ex+  
adjudicated bankrupt 裁定破产人 j~c7nWfX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 d$)'?Sf]h  
adjudication of bankruptcy 裁定破产；宣告破产 [^ck;4q  
adjudication of insolvency 裁定无力偿还债务 Malt7M  
adjusted actual 经调整的实数；调整后的实数 p%Ae"#_X%  
adjusted current assets 经调整的流动资产；调整后的流动资产 ZV}BDwOFI
 
adjusted figure 经调整的数字；调整后的数额 {OP-9P=p  
adjusted liabilities 经调整的负债；调整后的负债 ~jAOGo/&6  
adjusted loss 经调整的亏损；调整后的亏损 =BY)>0?z  
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 B5Rmz&  
adjusted profit 经调整的利润；调整后的利润 )xCpQ=nS  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]3hz{zqV^  
adjusted value 经调整的价值；调整后的价值 I=&5m
g=m  
adjustment 调整；修订；理算〔保险〕 >bxT_qEm  
adjustment centre 调剂中心 D.)$\Caq  
adjustment lag 调整过程的时间差距；调整时差 k6rX/ocu  
adjustment mechanism 调整机制 *JGm  
adjustment of loss 亏损调整 iQ*JU2;7t  
adjustment process 调整过程；调整程序 #{7=  
adjustment range 调整幅度 vIG8m@-!&;  
administered exchange rate 受管制汇率 Pgf$GXE  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 f2[z)j7  
administration expenses 行政费用 OTd=(dwh  
administration fee 手续费；行政费 |s|
>46E  
administration in bankruptcy 破产管理 !Jb?rSJ.h  
administration order 遗产管理令 4
?M=?K0  
administrator 管理人；遗产管理人 O;
 EI&  
administrator of the estate 遗产管理人 94I8~Jj4  
admission of debt 债项承认书 //KTEAYyy#  
admission of proof 接纳债权证明
!.iu_xJ  
advance 放贷款项；垫付款项；预支款项；预付款项 H7G*Vg  
advance account 暂支帐目；预付款帐户 mn\e(WoX  
advance compensation 预付补偿金 KrVF>bq+  
advance from shareholder 股东垫款 ',8]vWsl  
advance pending reimbursement 预支以待日后付还 isHa4 D0  
advanced economy 先进经济体系 I%%\;Dy  
advancement 预付；预付财产 x*5' 6  
advances warrant 垫款令 Q@%VJPLv.  
advancing 贷出 AQ. Y-'\t  
adverse balance 逆差 `d6 {Tli  
adverse exchange 逆汇 ~$#DB@b  
advertisement addressed to shareholders 在报章刊登的致股东通告 f[ GH  
advice for collection 托收通知书 s2g}
IZfo  
advice of drawing 提款通知书；汇票通知书 ]tH/87qJ  
advice of payment 付款通知 btw_k+Fh  
Advisory Committee [Securities and Futures Commission] +^<CJNDL9  
谘询委员会〔证券及期货事务监察委员会〕 hF+YZU]rT  
Advisory Committee on Diversification 经济多元化谘询委员会 \l_RyMi  
affidavit 誓章；遗产申报誓章 .rSeJZzuj  
affidavit of no receipt 述明无收款的誓章 ~CldqXeI  
affiliate 联号；联营公司；附属公司 2i', e  
affiliated company 附属公司；联号；联营公司 #^<7VS!x  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8kAG EiC  
affordability 负担能力 O(,Ezyx  
African Development Bank [AfDB] 非洲开发银行 ru3nnF_I  
after-acquired property 事后取得的财产 s['F?GWg  
after-hours dealing 市后交易 JO5~Vj_"  
after-tax profit 税后盈利；税后利润；税后溢利 +Es3iE @  
agency agreement 代理协议 /YHBhoat  
agency expenses 代理机构的开支 4 *He<2g  
agency fee 代理费 .Xo, BEjE/  
Agency Law 《代理法》 1W8[ RET  
agent 代理人；承销人 ^Ot+,l)  
agent of company 公司代理人 dTyTj|"x{  
agent's fee 代理人费；经纪费 (rt DT  
aggregate 总计；总数；总体数字 Um;ReJ8z  
aggregate amount 总款额；总额 sq*R)cZ  
aggregate assets and liabilities 总体资产与负债 U/yYQZ\)  
aggregate at constant price 按固定价格计算的总体数字 0KnlomuH2  
aggregate demand 总需求 g6Qzkvw)  
aggregate gross position 总持仓量 :g'"*VXYB  
aggregate limit 总限额 z1f~:AdL  
aggregate of salaries tax 合计薪俸税 L|S#(0  
aggregate performance 总体表现；总体业绩 Slq=
;TDp  
aggregate supply 总体供应 //Ioh (N  
aggregate surplus 总盈余 F0bmGDp@-  
aggregate total 整体总额 (Z)  
aggregate value 总值；合计价值 k<"ZNQm$.  
aggregated basis 合计基准 HYLU]9aH8  
aggregated net chargeable income 合计应课税入息实额 ?F*gFW_k  
aggregation 合并计算；合计；总和 ^o!K0t*  
aggregation of incomes of husband and wife 夫妇入息合并计算 f|?i6.N>f  
aggregation of property 财产的总和 V;=SncUb  
agio 差价；贴水 RK/SeS  
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》 ma~WJ0LM\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y_qFX
d  
《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》 LH]nJdq?)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g-oHu8  
《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》 #PoUCRR
C  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `*9W{|~Gwx  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N-3w)23*:  
agreement for a settlement 授产协议 h_?D%b~5
 
agreement for assignment 转让协议 h\C  
agreement for sale 售卖协议；买卖协议 9g"a`a?c  
agreement for sale and purchase 买卖协议 vBj{bnl  
agreement for the payment of interest 支付利息协议  p(Y'fd}  
agreement for the repayment of money 还款协议 KLsTgo|J  
agreement of reinsurance 再保险协议 4&K~EX"^T  
Agricultural Bank of China 中国农业银行 $&n!j'C:  
air passenger departure tax 飞机乘客离境税 |6`yE]3-(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 M=26@ n  
airport tax 机场税 ,":ADO-  
alcohol duty 酒精税 eXnMS!g%Z  
alienation 让与；让渡；转让 2aW&d=!ZV  
alimony 生活费；赡养费 S`K8e^]
 
All Ordinaries Index [AOI] 所有普通股指数 =B*,S#r  
all risks 全险；综合险 J.?6a:#bU/  
All Sales Record for Stock Market 《股票市场成交报告》 nEQw6q~je  
Allied Capital Resources Limited 新联财务有限公司 :
uZcN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 HkJ$r<J2  
allocation letter 拨款信件 SR%h=`t  
allocation of fund 分配款项；预留款项 }UHuFff,  
allocation of profit 利润分配；溢利分配 76} N/C  
allocation warrant 拨款令 0mH>fs 4  
allotment 分配；配股 oO$a4|&,  
allotment notice 股份配售通知；配股通知 q<r{ps  
allotment of shares 股份分配 m$*dPje  
allowable 可获宽免；免税的 nW{). P  
allowable business loss 可扣除的营业亏损 h<6@&yzp  
allowable expenses 可扣税的支出 ?t'O\n)M  
allowance 免税额；津贴；备抵；准备金 j9) Z'L  
allowance for debts 债项的免税额 ^=pn!lK;^  
allowance for depreciation by wear and tear 耗损折旧免税额 _tb)F"4V  
allowance for funeral expenses 殡殓费的免税额 (O,|1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xV~`sqf  
allowance for repairs and outgoings 修葺及支出方面的免税额 $eX; 2  
allowance to debtor 给债务人的津贴 4tCyd5u a8  
alteration of capital 资本更改 7>wSbAR<  
alternate trustee 候补受托人 6Ei>VcN4a  
amalgamation 合并 $?(fiFC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ss236&  
ambit of charges 征税范围；收费范围  x76<u:  
amended valuation 经修订的估值 '2/48j X5  
American Commodities Exchange 美国商品交易所 }7X85@jC  
American Express Bank Limited 美国运通银行 ]|Vm*zO  
American Stock Exchange 美国证券交易所 t{Q9Kv  
amortization 摊销 #";(&|7  
amount due from banks 存放银行同业的款项 FX+Ra@I!  
amount due from banks abroad 存放海外银行同业的款项 HMS9_#[kE  
amount due from holding companies 控股公司欠款 jToA"udW/  
amount due from local banks 存放本港银行同业的款项 mj%Iow.  
amount due to banks 银行同业的存款 .AWRe1?  
amount due to banks abroad 海外银行同业的存款 +*DXzVC  
amount due to holding companies 控股公司存款 .B"h6WMz  
amount due to local banks 本港银行同业的存款 ]. IUQ*4t  
amount due to outport banks 外埠银行同业的存款 (VWTYG7  
amount for note issue 发行纸币的款额 U:#9!J?41  
amount of bond 担保契据的款额 mUm9[X~'  
amount of consideration 代价款额 ^WVH z;  
amount of contribution 供款数额 (4>k+ H  
amount of indebtedness 负债款额 S3P;@Rm  
amount of principal of the loan 贷款本金额 zK}$W73W^  
amount of rates chargeable 应征差饷数额 v /G,  
amount of share capital 股本额 9H" u\t|?  
amount of sums assured 承保款额 x a7x 2]~-  
amount of variation 变动幅度 7 H.2]X  
amount of vote 拨款数额 0{@E=}}h  
amount payable 应付款额 0KHA5dt  
amount receivable 应收款额 [9Q2/V;Uk%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]gQgNn?  
analysis 分析 yg5Ik{  
ancillary risk 附属风险 Xi6XV3G  
annual account 周年帐目；周年帐目报表；年度决算；年结 JyjS#BWi  
annual accounting date 年结日期 [q?{
e1  
annual allowance 每年免税额；年积金；年度津贴；年津 QApil  
annual balance 年度余额 0V}%'Ec<e  
annual disposable income 每年可动用收入 L/F!Y%=;[  
annual estimates 周年预算 ql2>C.k3L  
annual fee 年费 m.&z:`x[  
annual general meeting 周年大会 3EI$tP@4  
annual growth rate 年增率；每年增长率 U9SByqa1  
annual long-term supplement 长期个案每年补助金 b_|`jHes  
annual pensionable emolument 可供计算退休金的年薪 >(|T]u](q  
annual report 年报 WDP$w(M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t1 OnA#]/_  
annual return 周年报表；周年申报表；每年报税表格 GW]Ygf1t  
Annual Return Rules 《周年报表规则》 K`M8[ %S  
annual review of consumer prices 每年消费物价回顾 y7u"a)T  
annual roll-forward basis 逐年延展方式 =BMON{K  
annual salary 年薪 2VrF~+  
annual statement 年度报表；年度决算表 A]WU*GL2H  
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 Zyu4!  
annuitant 年金受益人 :;#^h]Q  
annuity 年金 KWLI7fTgj$  
annuity contract 年金合约 Pn[-{nz  
annuity on human life 人寿年金 T5=3 jPQ  
antecedent debt 先前的债项 @v2_gjRe  
ante-dated cheque 倒填日期支票 X<OwB-N  
anticipated expenditure 预期开支 {<v?Z_!68  
anticipated net profit 预期纯利 `&LPqb  
anticipated revenue 预期收入 l <Tkg9  
anti-inflation measure 反通货膨胀措施 Z0`Bn5  
anti-inflationary stance 反通货膨胀立场 ^GD"aerNr  
apparent deficit 表面赤字 O8wR#(/  
apparent financial solvency 表面偿债能力 _Qt  
apparent partner 表面合伙人 VWj]X7v  
application for personal assessment 个人入息课税申请书 &j<B22t!  
application of fund 资金应用 mcP]k8?C  
application to release as liquidator and to destruct the books of accounts and documents ,j:`yB]4,  
申请免除清盘人职务及毁灭帐簿与文件 0/6f9A  
appointed actuary 委任精算师 yrSmI)&%  
appointed auditor 委任核数师；委任审计师 Z]@my,+Z;  
appointed trustee 委任的受托人 ey_3ah3x  
appointer 委任人 nVoL7ew+  
apportioned pro rata 按比例分摊 QgqR93Ic  
apportionment 分配；分摊 $>hPB[[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `k+ci7;  
apportionment formula 分摊方程式 i/6(~v  
apportionment of estate duty 遗产税的分摊 bz[U<  
appraisal 估价；评估 C?fd.2#U  
appreciable growth 可观增长 [d`J2^z}  
appreciable impact 显着影响 @>}!g9c  
appreciable increase 可观增长 l:-$ulAx  
appreciation 增值；升值 3,8<5)ds*  
appreciation against other currencies 相对其他货币升值 ]]Sz|6P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %c<e`P;  
appreciation tax 增值税 <~X4&E]rT_  
appropriation 拨款；拨用；拨付 ,6=j'j1#a  
appropriation account 拨款帐目 fa//~$#"{L  
Appropriation Bill 拨款法案 *P7 H=Yf&  
appropriation-in-aid system 补助拨款办法 )\s{\u \  
approved assets 核准资产 vO`~rUA  
approved basket stock 认可一篮子证券 ;.Zgt8/.  
approved budget 核准预算 8oK*NB29  
approved charitable donation 认可慈善捐款 +DmfqKKbd  
approved charitable institution 认可慈善机构 sG7G$G*ta!  
approved currency 核准货币；认可货币 ~2PD%+e7]  
approved estimates 核准预算 Q'5]E{1<'n  
approved estimates of expenditure 核准开支预算 aZn]8jC%  
approved overseas insurer 核准海外保险人 /'' |bIPa  
approved overseas trust company 核准海外信托公司 ?41bZ$j  
approved pooled investment fund 核准汇集投资基金 io%WV%1_  
approved provident fund scheme 认可公积金计划 MKPx
F@N(  
approved provision 核准拨款 ~Ap.#VIc'  
approved redeemable share 核准可赎回股份 L{1MyR7`I+  
approved regional stock 认可地区性证券 :%7y6V
*  
approved retirement scheme 认可退休金计划 f8E,.$>  
approved subordinated loan 核准附属贷款 GVR/p  
arbitrage 套戥；套汇；套利 VUnO&zV{  
arbitrageur 套戥者；套汇者 KG<. s<  
arbitrary amount 临时款项 e0;0X7  
arrangement 措施；安排；协定 ) rw!. )  
arrears 欠款 RT`.S uN  
arrears of pay 欠付薪酬 u#!Q
IQW  
arrears of revenue 逾期未收税款；逾期未收的帐项 q>|&u  
articles of association 组织章程；组织细则；组织章程细则 41G}d+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n x4:n@J  
ascertainment of profit 确定利润 >vQ8~*xd  
"Asia Clear" “亚洲结算系统” D8X~qt/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F3nYMf  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Gk:tT1  
Asian Development Fund [ADF] 亚洲发展基金 Hq$&rNnq\  
Asian dollar bond 亚洲美元债券 Z<D8{&AjS  
Asian dollar market 亚洲美元市场
41uiW,  
Asian dollar rate 亚洲美元利率 $,u>,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &_cH9zw@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 x994B@\j+  
asked price 沽盘；喊价；索价；卖方报价 &?g!)O  
assessable income 应评税入息 ;P *`v  
assessable loss 应评税亏损 mHe[ NkY6  
assessable profit 应评税利润 ba-4V8w  
assessable value 应评税值  )OHGg  
assessed profit 估定利润 #{_iNra9  
assessed value 经评估价值 (vP<}  
assessment 评税；评定；估价；评税单 2$r8^}Nj?  
assessment number 评税编号；估价编号 G+7#!y Y  
assessment of additional tax 补加税评税 ^?J3nf{  
assessment of performance 业绩评估；实绩评价 HTz5LAe~b7  
Assessor 评税主任
ZSWZz8  
asset price bubbles 资产价格泡沫 H^ 'As;R  
asset-backed securities 具资产保证的证券 n)|
{tb^  
assets accretion 资产增值 V82HO{ D  
assets and liabilities 资产与负债 S5o,\wT  
assets betterment statement 资产递增表；资产改进表 eWWqK9B.-  
assets lending 实物放款；有抵押贷款 ] M`%@ps  
assets of the company passing on the death 死者去世时转移的公司资产 ylm #Xa  
assets pledged as security for liabilities 用作负债抵押的资产 3 C{A  
assets portfolio 资产投资组合 PI\C*_.  
assets price 资产价格 U7#C.Z  
assets quality 资产质素 Gr-~&pm  
assets realization 资产变现 ,I6li7V  
assets refinancing arrangement 资产再集资安排 ^XX_ qC'1  
assets securitization 资产证券化 :%_\!FvS  
assets situated outside Hong Kong 在香港以外地方的资产 Gsn$r(m{K  
assets stripping 削减资产；拆卖资产 p<[MU4  
assets value 资产值 ) >te|@}o  
assignee 承让人 j)ME%17  
assignment 转让；转让书；转让契 JR_%v=n~x  
assignment of interest 权益转让 !mZDukfjQ  
assignment of letters patent and trade mark 专利证书及商标转让 S86,m=  
assignment of property 物业转让；物业转让书 ?wP/l  
assignment right 转让权 \VpN:RI  
assignor 转让人 }7*|s+F(f  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )x+P9|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 j*\oK@  
associate member 附属会员 qxB|*P`  
associated body corporate 相联法人团体 gLm,;'h%u  
associated company 相联公司；联属公司 x8w l  
associated corporation 相联法团 ?;VsA>PV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +=:_a$98  
公认会计师公会〔英国〕 `>0%Ha  
Association of Futures Exchange Brokers 香港期货经纪协会 577
#A,O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3n,jrX75u  
association of underwriters 承保人组织 cO$xT;kK  
assumption of control 接管 |k$6"dXSO  
assurance 担保；保险；转易；转易书 5^D094J|^  
assurance of interest 权益的转易 )SZzA'  
at 19XX price 按一九ＸＸ年价格计算 QLH!>9Ch  
at a discount 按赔价计算；按贴水价格计算；打折扣 !
RP0W  
at a premium 按溢价计算；按升水价格计算 en>n\;U  
at call 通知付款；按通知 > ^=n|%  
at constant market price 按固定市价计算 ~R&rQJJeJ  
at constant price 按固定价格计算 qj9[mBkP"  
at cost 按成本计算 JC0#pU;  
at current market price 按当时市价计算；按现时市价计算 {]bmecz  
at current price 按当时价格计算；按现时价格计算 Y'{}

L@"t  
at factor cost 按要素成本计算；按生产要素成本计算 tD*k   
at money-of-the-day price 按付款当日价格计算  !2kM
  
at or better 按指定或较佳价位〔买卖指令〕 %QG3~b% h  
at par 按面值计算；平价 uK]-m  
at sight 见票即付 5dGfO:Dy_  
at the close 按收市盘 IL go:xQ  
at the opening 按开市盘 #{*5rKiL  
attestation 见证；见证条款 5,-g^o7  
at-the-money option 平价期权 )DmydyQ'  
attorney 受权人；受托代表人 CBO*2?]s  
attornment 新拥有人承认书 ",l6-<s  
attributable profit 可归属利润 !Q WNHL  
attributable share value 可归属股份价值 7t+d+sQ-l  
Auckland Stock Exchange 奥克兰证券交易所 _Pno9|  
auction 拍卖  svx7  
auctioneer 拍卖商 AR!v%Z49i  
audit 审计；核数 NE.h/+4  
Audit Commission 审计署 v%$l(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ht*N[Pi4;  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ,m[XeI  
audit review 帐目审查 &
?@[bD'T  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;*'I&  
audited account 审计帐目；经审计的帐目 e^em^1H( %  
audited annual account 经审计的周年帐目 X::@2{-@y  
audited balance sheet 经审计的资产负债表 ny{S&f  
auditor 核数师；核数主任；审计师 WMHYOJR  
auditor's certificate 核数师证明书；审计师证明书 Nyt*mbd5 {  
auditor's report 核数师报告；审计师报告 k-H6c  
Aussie bond 澳元债券 Zb=;\l*&  
austerity budget 紧缩预算 MJ
h.)kd$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _CPj]m{  
Australia All Ordinaries Index 澳洲所有普通股票指数 [O<F`u"a
 
Australian Dollar [AUD] 澳元 wo+`WnDh  
Australian Options Market 澳大利亚期权市场 z
.Z  
Australian Securities Commission 澳洲证券事务监察委员会 Mq#m
;v$E  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 43E)ltR=]  
Australian Stock Exchange 澳大利亚证券交易所 9Nps<+K  
Austrian Schilling [ATS] 奥地利先令 1.M<u)1GU  
authentication 认证；鉴证 m62Zta  
authority to purchase 委托购买证；委购书 w[F})u]E  
authorization 认可；核准；授权；授权书 v-N4&9)%9  
authorization by direction 指示授权 =/}Rnl+c  
authorization by instruction 指令授权 !uit  
authorization by warrant 令状授权 JNY?]|=  
authorization of unit trust 单位信托的认可 tmOy"mq67  
authorized agent 指定代理人 "n]x%. *  
authorized capital 法定资本
l
9C `:g  
authorized clerk 出市员 D_?Tj  
authorized dealer 认可交易商 ZR -RzT1  
authorized financial institution 认可财务机构 KTt+}-vP^  
authorized fund 认可基金 !zt
>& t  
authorized fund house 获授权的基金公司；认可基金公司 `-%dHvB^R  
authorized institution 认可机构  Cu5_OJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 IqV"4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ux1j+}y  
authorized insurer 获授权保险人；获认可承保人 -8l(eDm"m  
authorized investment 特准投资项目 G
k+R,:  
authorized person 获授权人 sZ~03
QvkT  
authorized representative 获授权代表 |||m5(`S  
authorized share capital 法定股本 ^mjU3q{;  
automated quotation system 自动报价系统 @Co6$<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $3B%4#s  
自动交易系统〔香港期货交易所有限公司〕 OwEV$Q  
automatic adjustment mechanism 自动调整机制 %f'=9pit  
automatic adjustment system 自动调整系统 gxmo 1  
Automatic Clearing House 自动票据交换所 _p0gXb1m`  
automatic exchange rates accumulation system 自动化汇率累集系统 !@])Ut@tN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K
\KQ(N8F  
automatic teller machine [ATM] 自动柜员机 b1>]?.  
autopay 自动转帐 
.rG~\Ws  
available assets 可用资产 w_o+;B|I  
available fiscal reserve 现存财政储备 oexTz[  
available profit 可用利润 YhNrg?nS  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
45n.%*,  
average 平均；平均数；海损 )5n0P Zi  
average basic salary 平均基本薪金 \9@}0}%`  
average consumer expenditure 平均消费开支；一般消费开支 }cI-]|)|2  
average cost 平均成本 vs$h&o>|  
average cost of land production 增辟土地平均成本 qLN\>Z,3;  
average daily turnover 平均每日成交额 R<gAx
O%8  
average daily wage rate 平均每日工资率 hSxK*.W*3  
average expenditure pattern 平均开支模式 Go1xyd:k  
average growth rate 平均增长率 R<_VWPlj  
average net fixed assets 固定资产平均净值 2q]ZI  
average of relatives 相对价格平均数 Zyr|J!VF  
average price 平均价格 n-SO201[*  
average propensity to consume 平均消费倾向；一般消费倾向 BriL^]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #'O9Hn({  
average rate 平均率 :%33m'EV}  
average revenue 平均收入；平均收益 @GD $KR9  
average stock 平均库存；平均存货 "!(@MfjT  
average yearly rent 平均年租 lz6CK  
avoidance of double taxation 避免双重课税 n|?sNM<J3  
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 j:uq85s  
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