一些有用的会计术语(也不知道发的地方对不对)A

A: <dD!_S6@,  
A share Ａ股；甲类股份 >2pxl(i  
abatement of tax 减税；减扣免税额 -2[4 @  
ABN AMRO Bank N.V. 荷兰银行 BgT ^  
above-the-line expenditure 线上项目支出；经常预算支出 S#8)N`  
above-the-line receipt 线上项目收入；经常预算收入 D
QxuV1  
ABSA Asia Limited 南非联合亚洲有限公司 1Hr1Ir<KR  
absolute change 绝对数值变更 7rRI-wZ  
absolute expenditure 实际开支 i\/'w]  
absolute guideline figure 绝对准则数字 1_f+! ns#  
absolute interest 绝对权益 NNqvjM-  
absolute order of discharge 绝对破产解除令 k,=<G,  
absolute profit margin 绝对利润幅度 ]N'%l]_$  
absolute value 实值；绝对值 _Y&.Nw  
absolutely vested interest 绝对既得权益 6=$<R4B  
absorbed cost 已吸收成本；已分摊成本 Lhux~,EH  
absorption 吸收；分摊；合并 OOXSJE1  
absorption rate 吸收率；摊配率；分摊率 4XER7c  
ACB Finance Limited 亚洲商业财务有限公司 1?|"33\03R  
acceptable form of reciprocity 合理的互惠条件 u=v-,Tw  
acceptable rate 适当利率；适当汇率 >FOCdlJ#  
acceptance agreement 承兑协议 cf"&22TQ+Z  
acceptance for honour 参加承兑 a$Ud"  
acceptor 承兑人；接受人；受票人 ?K:\WW  
acceptor for honour 参加承兑人 0ElEaH1z  
accident insurance 意外保险 yUo8-OaL7  
Accident Insurance Association of Hong Kong 香港意外保险公会 G93V=Bk=  
accident insurance scheme 意外保险计划 |T/OOIA=sI  
accident year basis 意外年度基准 a5ZXrWv  
accommodation 通融；贷款 ?uL-qsU  
accommodation bill 通融票据；空头票据 x X3I`  
accommodation party 汇票代发人 Q[NoFZ V!  
account balance 帐户余额；帐户结余 Ym\<@[3+!  
account book 帐簿 !\1)?&y9j  
account collected in advance 预收款项 2[pOGc$  
account current book 往来帐簿 2>k*9kyp  
account of after-acquired property 事后取得的财产报告 e_|<tYx><  
account of defaulter 拖欠帐目 985h]KQ  
account payable 应付帐款 v.C  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 RDHK'PGA  
account receivable 应收帐款 H{5,  -x  
account receivable report 应收帐款报表 pA_u;*  
account statement 结单；帐单；会计财务报表 Fs4shrt  
account title 帐户名称；会计科目 P,)D0i  
accountant's report 会计师报告 )mOM!I7D@  
Accountant's Report Rules 会计师报告规则 NI,>$@{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8[X"XThj  
Accounting Arrangements 《会计安排》 9%NsW3|  
accounting basis 会计基础 zo"L9&Hzo  
accounting by Official Receiver 破产管理署署长呈交的帐目 gvWgw7z  
Accounting Circular 《会计通告》 2%R.~9HtA  
accounting class 会计类别 +<p&Va#  
accounting date 记帐日期；会计结算日期 6AY(/N8V  
accounting for money 款项核算 DDGDj)=`  
Accounting Officer 会计主任 \7qj hA@  
accounting period 会计报告期；会计期 zT&"rcT">  
accounting policy 会计政策；会计方针 e }C,)  
accounting practice 会计惯例 :nb|WgEc  
accounting principle 会计准则 EFVZAY"+!;  
accounting record 会计记录 Et}%)M  
accounting report 会计报告 K{DmMi];I  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !=,zy  
Accounting Society of China 中国会计学会 %SIll  
accounting statement 会计报表 ?K2E
K'-q  
accounting system 会计制度；会计系统 j~ds)dW%`&  
accounting transaction 会计事项；帐务交易 GEVDXx>@  
accounting treatment 会计处理 'do2n/  
accounting year 会计年度 r`Fs"n#^-4  
accretion 增值；添加 z;9D[ME#1  
accrual 应计项目；应累算数目 o*7NyiJ@z  
accrual basis 应计制；权责发生制 6U8esPs,  
accrual basis accounting 应计制会计；权责发生制会计 IZ>l  
accrue 应累算；应计 k -R"e  
accrued benefit 应累算利益  C&qo$C  
accrued charges 应计费用 mUP!jTF  
accrued cumulative preference share dividend 应累算的累积优先股股息 ju[y-am$/  
accrued expenses 应累算费用 'JdK0w#  
accrued interest payable 应付利息；应计未付利息 rWNe&gFM  
accrued interest receivable 应收利息；应计未收利息 L#a!fd  
accrued right 累算权益 %`5K8eB  
accruing profit 应累算的利润 R|)l^~x  
accumulated fiscal reserve 累积财政储备 e&i`/m5  
accumulated profit 累积利润；滚存溢利 !})Y9oZc8  
accumulated reserve 累积储备 &P}t<;  
accumulation of surplus income 累积收益盈余 |+HJ>xA4I  
acquired assets 既得资产 7z3t
DE[#  
acquisition 收购；购置；取得 !'# D~  
acquisition cost 购置成本 sDg1nKw(  
acquisition expenses 购置费用 `0U\|I#  
acquisition of 100% interest 收购全部股权 WO%pX+PoH  
acquisition of control 取得控制权 F?a 63,r  
acquisition of fixed assets 购置固定资产 "pK<d~Wu  
acquisition of shell “买壳” 2Uf/'  
acquisition price 收购价 %?+Lkj&  
act of God 天灾 !a\v)R  
acting partner 执事合伙人 )XSHKPTQ1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T&6>Eb0{  
active partner 积极参与的合伙人 yLCMu | +  
active trading 交投活跃 X0j>g^b8  
actual circulation 实际流通 W(ryL_#;  
actual cost 实际成本 fNx!'{o"  
actual expenditure 实际开支；实际支出 ~V?z!3r-)  
actual income 实际入息；实际收入；实际收益 @ls/3`E/5E  
actual market 现货市场 fATVAv  
actual price 现货价；实际价格 nJv=kk1|o  
actual profit 实际利润 T<Y*();Zo  
actual quotation 实盘；实际价位；实际报价 aLW3Ub{h  
actual year basis 按实际年度计算 Sw>>]UjU  
actuals 实货 D[]0/+,  
actuarial investigation 精算调查 ipGxi[Vav  
actuarial principle 精算原则 9wf"5c  
actuarial report 精算师报告 ZZHQ?p-  
Actuarial Society of Hong Kong 香港精算学会 Tzjv-9^V  
actuarial valuation 精算师估值 0wTOdCvmb  
actuary 精算师 G!C }ULq  
ad referendum agreement 暂定协议；有待覆核的协定 tXrKC  
ad valorem duty 从价税；按值征税 oKz!Xu%Hl  
ad valorem duty system 从价税制 =IX-n$d`>  
ad valorem fee 从价费 $i<+O,@-  
ad valorem tariff 从价关税 =c,7uB  
additional allowance 额外免税额 D{7^y>8_Y-  
additional amount for unexpired risk 未过期风险的额外款额 *wJz0ex7R/  
additional assessable profit 补加应评税利润 _(:$ :*@  
additional assessment 补加评税 &D-z|ZjgHi  
additional commitment 额外承担 U&*%KPy`  
additional commitment vote 额外承担拨款 & uwOyb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 VR"le&'z"  
additional dependent parent allowance 供养父母额外免税额 St!0MdCH  
additional provision 额外拨款 K@[Hej6d  
additional stamp duty 附加印花税 #M!{D  
additional tax 补加税罚款；补加税款 }JQy&V%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b[:m[^  
adjudged bankrupt 被裁定破产 ~-H3]  
adjudicated bankrupt 裁定破产人 ?771e:>S-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m0.g}N-w  
adjudication of bankruptcy 裁定破产；宣告破产 }zkF
l{/u  
adjudication of insolvency 裁定无力偿还债务 `mD!z.`U  
adjusted actual 经调整的实数；调整后的实数 jp4-w(  
adjusted current assets 经调整的流动资产；调整后的流动资产 54WX#/<Yik  
adjusted figure 经调整的数字；调整后的数额 -Mrt%1g  
adjusted liabilities 经调整的负债；调整后的负债 &k
_LK  
adjusted loss 经调整的亏损；调整后的亏损 7KUf,0D  
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 byt$Wqdl  
adjusted profit 经调整的利润；调整后的利润 7J6Z?  
adjusted surplus 经调整的盈余额；调整后的盈余额 F_w+8)DZ  
adjusted value 经调整的价值；调整后的价值 g<^A(zM  
adjustment 调整；修订；理算〔保险〕 |Axbx?  
adjustment centre 调剂中心 .C+(E@eyA  
adjustment lag 调整过程的时间差距；调整时差 P =Q+VIP&  
adjustment mechanism 调整机制 4DL2 A;T  
adjustment of loss 亏损调整 /|&4&$  
adjustment process 调整过程；调整程序 * Z)j"i  
adjustment range 调整幅度 4|Y1W}!0/  
administered exchange rate 受管制汇率 1VG]|6f  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 t(6i4c>  
administration expenses 行政费用 W79.Nj2`  
administration fee 手续费；行政费 |${ImP  
administration in bankruptcy 破产管理 `?l /HUw  
administration order 遗产管理令 yXEI%2~)  
administrator 管理人；遗产管理人 <f.Eog  
administrator of the estate 遗产管理人 .
dxELSV  
admission of debt 债项承认书 {gu3KV  
admission of proof 接纳债权证明 |}YxxeAk  
advance 放贷款项；垫付款项；预支款项；预付款项 ;{R;lF,  
advance account 暂支帐目；预付款帐户 jHHCJOHB8  
advance compensation 预付补偿金 OA}; pQ9QN  
advance from shareholder 股东垫款 Ke:EL;*8k  
advance pending reimbursement 预支以待日后付还 dOaCdnd~  
advanced economy 先进经济体系 sL\ {.ad5  
advancement 预付；预付财产 5"1wz  
advances warrant 垫款令 ]^wr+9zd  
advancing 贷出 If&y 5C  
adverse balance 逆差 %B1TN#KoT  
adverse exchange 逆汇 mv,a>Cvs[  
advertisement addressed to shareholders 在报章刊登的致股东通告 [x=(:soEqC  
advice for collection 托收通知书 LN$T.r+  
advice of drawing 提款通知书；汇票通知书 d>MDC . j  
advice of payment 付款通知 tV pXA'"!x  
Advisory Committee [Securities and Futures Commission] Tu}EAr  
谘询委员会〔证券及期货事务监察委员会〕 =\)zb'\=d  
Advisory Committee on Diversification 经济多元化谘询委员会 vQ2{+5!|  
affidavit 誓章；遗产申报誓章 e~'z;%O~  
affidavit of no receipt 述明无收款的誓章 /d"@$+  
affiliate 联号；联营公司；附属公司 PX23M|$!  
affiliated company 附属公司；联号；联营公司 V)5,E>;EN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 SEi\H$!  
affordability 负担能力 Q*'OY~  
African Development Bank [AfDB] 非洲开发银行 ;0 +Dx~  
after-acquired property 事后取得的财产 0/!0W%f[}  
after-hours dealing 市后交易 SS_6VE*sI  
after-tax profit 税后盈利；税后利润；税后溢利 .ej+?QYwC  
agency agreement 代理协议 p9\*n5{  
agency expenses 代理机构的开支 IW@phKz  
agency fee 代理费 {w"Cr0F,  
Agency Law 《代理法》 }$uwAevP{y  
agent 代理人；承销人 `@,V
bn^_  
agent of company 公司代理人 G[_Z|Xi1  
agent's fee 代理人费；经纪费 \WdSj  
aggregate 总计；总数；总体数字 x\:KfYr4Y;  
aggregate amount 总款额；总额 v,~fG
>Y}  
aggregate assets and liabilities 总体资产与负债 +`mI\+y,  
aggregate at constant price 按固定价格计算的总体数字 2Ir*}s2{  
aggregate demand 总需求 e$Yvy>I'tS  
aggregate gross position 总持仓量 fJk'5kv  
aggregate limit 总限额 Sj/v:  
aggregate of salaries tax 合计薪俸税 2w+4
B4  
aggregate performance 总体表现；总体业绩 {0/2Hw n  
aggregate supply 总体供应 8gt*`]I  
aggregate surplus 总盈余 ~5Mj:{B  
aggregate total 整体总额 N.
nGez  
aggregate value 总值；合计价值 'YbE%i}  
aggregated basis 合计基准 {+{p.  
aggregated net chargeable income 合计应课税入息实额 }F9#3W&`c  
aggregation 合并计算；合计；总和 Q9f5}  
aggregation of incomes of husband and wife 夫妇入息合并计算 $txF|Fj]^A  
aggregation of property 财产的总和 uz$p'Q  
agio 差价；贴水 ^k^?>h  
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》 EDnZ/)6Gg  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment f
F#Fc&B  
《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》 rL+.3ZO):P  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment SGy2&{\Z  
《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》 IBu\Sh-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (LXYx<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fshG ~L7S9  
agreement for a settlement 授产协议 HKO]_; :(  
agreement for assignment 转让协议 uD{ xs  
agreement for sale 售卖协议；买卖协议 s0x/2z  
agreement for sale and purchase 买卖协议 X+,0;% p  
agreement for the payment of interest 支付利息协议 v&]yzl  
agreement for the repayment of money 还款协议 ,BGUIu6  
agreement of reinsurance 再保险协议 g$hEVT  
Agricultural Bank of China 中国农业银行 x7i<dg&  
air passenger departure tax 飞机乘客离境税 BE~-0g$W  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 QSM3qke  
airport tax 机场税 R(P(G;#j  
alcohol duty 酒精税 cQBc6eAi  
alienation 让与；让渡；转让 #QSSpsF@  
alimony 生活费；赡养费 C#)T$wl[E  
All Ordinaries Index [AOI] 所有普通股指数 yn<J>e  
all risks 全险；综合险 j]R[;8g  
All Sales Record for Stock Market 《股票市场成交报告》 Q^05n$ tI  
Allied Capital Resources Limited 新联财务有限公司 LH`2Y,E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nf&5oE^  
allocation letter 拨款信件 OpIeo+^X*  
allocation of fund 分配款项；预留款项 w2('75$J  
allocation of profit 利润分配；溢利分配 CM[83>  
allocation warrant 拨款令 4"!kCUB  
allotment 分配；配股 IQ-l%x[fue  
allotment notice 股份配售通知；配股通知 asmu<  
allotment of shares 股份分配 anfnqa8  
allowable 可获宽免；免税的 {7%HK2='  
allowable business loss 可扣除的营业亏损 \\Q){\S  
allowable expenses 可扣税的支出 3=Rk(%:;  
allowance 免税额；津贴；备抵；准备金 5e7\tBab  
allowance for debts 债项的免税额 Q%J,:
J  
allowance for depreciation by wear and tear 耗损折旧免税额 S}]B|Q  
allowance for funeral expenses 殡殓费的免税额 ^\J-LU|"B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 GY0OVAW6'c  
allowance for repairs and outgoings 修葺及支出方面的免税额 R2 J A(Hn  
allowance to debtor 给债务人的津贴 1Qz@  
alteration of capital 资本更改 G^dzE/:  
alternate trustee 候补受托人 
Z d@B6R  
amalgamation 合并 E?BF8t_fTE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hy$VG%b;#  
ambit of charges 征税范围；收费范围 OP-{76vE&b  
amended valuation 经修订的估值 \6"=`H0}  
American Commodities Exchange 美国商品交易所 +bJ~S:[  
American Express Bank Limited 美国运通银行 #,XZ@u+  
American Stock Exchange 美国证券交易所 a{rUk%x  
amortization 摊销 (FgX9SV]p9  
amount due from banks 存放银行同业的款项 MpJ<.|h  
amount due from banks abroad 存放海外银行同业的款项 %
Lh+W<;  
amount due from holding companies 控股公司欠款 UK,sMKbl1  
amount due from local banks 存放本港银行同业的款项 XAtRA1.  
amount due to banks 银行同业的存款 '^[+]
  
amount due to banks abroad 海外银行同业的存款 w8J8III\~  
amount due to holding companies 控股公司存款 IJDbm}:/e  
amount due to local banks 本港银行同业的存款 +KNd%AJ  
amount due to outport banks 外埠银行同业的存款 Wyeb1  
amount for note issue 发行纸币的款额 qZ@d:u  
amount of bond 担保契据的款额 mieyL9*n7  
amount of consideration 代价款额 hJir_=  
amount of contribution 供款数额 ssoE,6kS  
amount of indebtedness 负债款额 ]\L+]+u~  
amount of principal of the loan 贷款本金额 ];b+f@  
amount of rates chargeable 应征差饷数额 V3d$C&<(  
amount of share capital 股本额 3=} P l,  
amount of sums assured 承保款额 {{gt>"
D,  
amount of variation 变动幅度 ('\sUZ+5  
amount of vote 拨款数额 |R!ozlL{}  
amount payable 应付款额 b7T;6\[m  
amount receivable 应收款额 #)[.Xz:U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Rr[Wka9[  
analysis 分析 <63TN`B  
ancillary risk 附属风险 aD_7^
8>  
annual account 周年帐目；周年帐目报表；年度决算；年结 Yw5-:w0f  
annual accounting date 年结日期 wrXn|aV  
annual allowance 每年免税额；年积金；年度津贴；年津 ue'dI  
annual balance 年度余额 I'p+9H$  
annual disposable income 每年可动用收入 ozl!vf# kv  
annual estimates 周年预算 ;vX1U8  
annual fee 年费  M}@>h  
annual general meeting 周年大会 .c__T{<)[  
annual growth rate 年增率；每年增长率 d\JBjT1g  
annual long-term supplement 长期个案每年补助金 unbIfl=  
annual pensionable emolument 可供计算退休金的年薪 p0]\QM l1  
annual report 年报 EYCZuJxv  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EVw{G<  
annual return 周年报表；周年申报表；每年报税表格 D<<q5gG  
Annual Return Rules 《周年报表规则》 Fr; 's(^   
annual review of consumer prices 每年消费物价回顾 ZW0\_1  
annual roll-forward basis 逐年延展方式 DBLM0*B  
annual salary 年薪 zpeCT3Q5O  
annual statement 年度报表；年度决算表 d~h;|Bl[  
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 u=vBjaN2_w  
annuitant 年金受益人 gG}H5uN  
annuity 年金 I|<]>D-8  
annuity contract 年金合约 /;1O9HJa  
annuity on human life 人寿年金 tLq]#9kL  
antecedent debt 先前的债项 #Er"i  
ante-dated cheque 倒填日期支票 (uhE'IQ{(  
anticipated expenditure 预期开支 X7`-dSVE  
anticipated net profit 预期纯利 6-J}ZfGj  
anticipated revenue 预期收入 y'>JT/Q5  
anti-inflation measure 反通货膨胀措施 6%>'n?  
anti-inflationary stance 反通货膨胀立场 6?C';1  
apparent deficit 表面赤字 *vEj\  
apparent financial solvency 表面偿债能力 tns8B  
apparent partner 表面合伙人 NJ-Ji> w  
application for personal assessment 个人入息课税申请书 J2! Q09 }5  
application of fund 资金应用 9&`";
dg  
application to release as liquidator and to destruct the books of accounts and documents >7~*j4g  
申请免除清盘人职务及毁灭帐簿与文件 j|N<6GSke  
appointed actuary 委任精算师 a l6y=;\jZ  
appointed auditor 委任核数师；委任审计师 #d/T7c#  
appointed trustee 委任的受托人 hlze]d?z  
appointer 委任人 bqp^\yu-E  
apportioned pro rata 按比例分摊 2k^rZ^^"  
apportionment 分配；分摊 }Q]-Y :  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MuP>#Vk  
apportionment formula 分摊方程式 3]9Rmx  
apportionment of estate duty 遗产税的分摊 ,9_O4O%  
appraisal 估价；评估 Q.h.d))  
appreciable growth 可观增长 dGkw%3[  
appreciable impact 显着影响 k.o8!aCm  
appreciable increase 可观增长 )Ho"b  
appreciation 增值；升值 KRcB_(  
appreciation against other currencies 相对其他货币升值 sK&kp=zu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @F$}/  
appreciation tax 增值税 ]FIIs58IM  
appropriation 拨款；拨用；拨付 ~K<h~TNP  
appropriation account 拨款帐目 ,r]H+vWS  
Appropriation Bill 拨款法案 ]j6K3  
appropriation-in-aid system 补助拨款办法 )cZHBG.0H  
approved assets 核准资产 8TP~=q
U  
approved basket stock 认可一篮子证券 '`2MxRP  
approved budget 核准预算 vD?D]8.F~Q  
approved charitable donation 认可慈善捐款 $e--"@[Y  
approved charitable institution 认可慈善机构 z/f._Z
(  
approved currency 核准货币；认可货币 Ak kF6d+  
approved estimates 核准预算 H^@Hco>|  
approved estimates of expenditure 核准开支预算 ju"?b2f  
approved overseas insurer 核准海外保险人 <j,3D
n  
approved overseas trust company 核准海外信托公司 e.%I#rNI  
approved pooled investment fund 核准汇集投资基金 &ni#(  
approved provident fund scheme 认可公积金计划 6DK).|@$r  
approved provision 核准拨款 b7~Jl+
m  
approved redeemable share 核准可赎回股份 Iz.

h  
approved regional stock 认可地区性证券 [)GRP  
approved retirement scheme 认可退休金计划 -$0}rfX  
approved subordinated loan 核准附属贷款 ?~t5>PEonv  
arbitrage 套戥；套汇；套利 <g;,or#$  
arbitrageur 套戥者；套汇者 e!gNd>b {  
arbitrary amount 临时款项 {f)aFGp  
arrangement 措施；安排；协定 Kl%[fjI)  
arrears 欠款 wCR! bZ w  
arrears of pay 欠付薪酬 SOM? 0.  
arrears of revenue 逾期未收税款；逾期未收的帐项 T#E$sZ  
articles of association 组织章程；组织细则；组织章程细则 YGLq
~A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v~T)g"_|  
ascertainment of profit 确定利润 /Wjc\n$'  
"Asia Clear" “亚洲结算系统” <2&qIvHL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &B[*L+-E  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 DrV[1Z  
Asian Development Fund [ADF] 亚洲发展基金 S#B%[3@  
Asian dollar bond 亚洲美元债券 x$n.\`f0  
Asian dollar market 亚洲美元市场 L8f+uI   
Asian dollar rate 亚洲美元利率 V:J|shRo  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'q |"+;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c$2kR:  
asked price 沽盘；喊价；索价；卖方报价 z~3ubta8(@  
assessable income 应评税入息 Ax;?~v4Z  
assessable loss 应评税亏损 4dCXBTT  
assessable profit 应评税利润 etiUt~W  
assessable value 应评税值 .FgeAxflP  
assessed profit 估定利润 vN],9q  
assessed value 经评估价值 f'(F'TE  
assessment 评税；评定；估价；评税单 3'`&D/n  
assessment number 评税编号；估价编号 "#7Q}d!x  
assessment of additional tax 补加税评税 f77W{T4  
assessment of performance 业绩评估；实绩评价 L/-SWid)  
Assessor 评税主任 ol/@)k^s>  
asset price bubbles 资产价格泡沫 7z1@XO<D  
asset-backed securities 具资产保证的证券 LmqSxHs0
Q  
assets accretion 资产增值 'h'pM#D  
assets and liabilities 资产与负债 hp(MKfhH  
assets betterment statement 资产递增表；资产改进表 ,\P|%yv  
assets lending 实物放款；有抵押贷款 Y<VX.S2kf  
assets of the company passing on the death 死者去世时转移的公司资产 jy5[K.  
assets pledged as security for liabilities 用作负债抵押的资产 %H"  
assets portfolio 资产投资组合 5CN=a2&  
assets price 资产价格 JmK )Y# A  
assets quality 资产质素 %M'`K  
assets realization 资产变现 { >izfG,\  
assets refinancing arrangement 资产再集资安排 \i//Aq  
assets securitization 资产证券化 8w:mL^6x  
assets situated outside Hong Kong 在香港以外地方的资产 __QnzEF  
assets stripping 削减资产；拆卖资产 6V1oZ-:}  
assets value 资产值 ||pOiR5  
assignee 承让人 Ua 6O~,\  
assignment 转让；转让书；转让契 OEjX(F3=  
assignment of interest 权益转让 #@`c7SR  
assignment of letters patent and trade mark 专利证书及商标转让 Ea<\a1Tl43  
assignment of property 物业转让；物业转让书 9=]HOUn
 
assignment right 转让权 [qRww]g;P|  
assignor 转让人 =0Y0o_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 UR_Ty59  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sfw*_}y  
associate member 附属会员 x,10o
 
associated body corporate 相联法人团体 &`n:
AR`  
associated company 相联公司；联属公司 z8}QXXa  
associated corporation 相联法团 .$x}~Sw  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9v*y&V9/  
公认会计师公会〔英国〕 JluA?B7E  
Association of Futures Exchange Brokers 香港期货经纪协会 >W-xDzJry  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3I( n];  
association of underwriters 承保人组织 juWXB+d2Y  
assumption of control 接管 pqpsa'  
assurance 担保；保险；转易；转易书 ?#:']q  
assurance of interest 权益的转易 *f;$5B#^  
at 19XX price 按一九ＸＸ年价格计算 Lv/}&'\(  
at a discount 按赔价计算；按贴水价格计算；打折扣 u;rmqo1  
at a premium 按溢价计算；按升水价格计算 RS}_cm0  
at call 通知付款；按通知 L3wj vq^  
at constant market price 按固定市价计算 ]oSx]R>{f  
at constant price 按固定价格计算 YQd($  
at cost 按成本计算 xPUukmG:B  
at current market price 按当时市价计算；按现时市价计算 NJr)f  
at current price 按当时价格计算；按现时价格计算 S>
(xx"Ia  
at factor cost 按要素成本计算；按生产要素成本计算 
FO^6c  
at money-of-the-day price 按付款当日价格计算 Ayqs~&{  
at or better 按指定或较佳价位〔买卖指令〕 uIO,9> ee  
at par 按面值计算；平价 [j@i^B &  
at sight 见票即付 zzI,iEG  
at the close 按收市盘 9M9Fif.  
at the opening 按开市盘 &(,&mE  
attestation 见证；见证条款 lg$aRqI29  
at-the-money option 平价期权 qtZzJ>Y  
attorney 受权人；受托代表人 M$ieM[_T  
attornment 新拥有人承认书 KP0(w(q  
attributable profit 可归属利润 ~b)X:ku  
attributable share value 可归属股份价值 >m1b/J3#  
Auckland Stock Exchange 奥克兰证券交易所 "A~dt5GJ  
auction 拍卖 FO_}9<s  
auctioneer 拍卖商 z5iC
Q4C<  
audit 审计；核数 lN5PKsGl  
Audit Commission 审计署 i7h^L)M  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] sB*dv06b0  
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〕 R-Lpgi<a"  
audit review 帐目审查 F3!@|/<w  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _/>I-\xWA  
audited account 审计帐目；经审计的帐目 &0Y |pY  
audited annual account 经审计的周年帐目 a-,*iK{_u  
audited balance sheet 经审计的资产负债表 @"fv[=Xb  
auditor 核数师；核数主任；审计师 !=.y[Db=  
auditor's certificate 核数师证明书；审计师证明书 eza"<uBr  
auditor's report 核数师报告；审计师报告 !]uB
4  
Aussie bond 澳元债券 CStNCBZ|\  
austerity budget 紧缩预算 kn>qX{W  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]rY9t@  
Australia All Ordinaries Index 澳洲所有普通股票指数 "OI$PLK  
Australian Dollar [AUD] 澳元 cW0\f5[/  
Australian Options Market 澳大利亚期权市场 VM<0_R24z  
Australian Securities Commission 澳洲证券事务监察委员会 F{ vT^/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UQh.o  
Australian Stock Exchange 澳大利亚证券交易所 8h|}Q_  
Austrian Schilling [ATS] 奥地利先令 (&Q!5{$W  
authentication 认证；鉴证 y,&[OrCm^\  
authority to purchase 委托购买证；委购书 &4WA/'>R  
authorization 认可；核准；授权；授权书 vD9.X}l]  
authorization by direction 指示授权 'J&R=MD  
authorization by instruction 指令授权 jA:'P~`Hj  
authorization by warrant 令状授权 P(8Yz W  
authorization of unit trust 单位信托的认可 ;7qzQ{Km  
authorized agent 指定代理人 6vNn;-gg.  
authorized capital 法定资本 %4x0^<k~  
authorized clerk 出市员 DpmAB.  
authorized dealer 认可交易商 ]=-=D9ZS3  
authorized financial institution 认可财务机构 @(6i 1Iwu9  
authorized fund 认可基金 X!z-J>  
authorized fund house 获授权的基金公司；认可基金公司 wo(O+L/w  
authorized institution 认可机构 dgX%NKv1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 x{w|Hy  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ) aMiT  
authorized insurer 获授权保险人；获认可承保人 {RI^zNgs[  
authorized investment 特准投资项目 -;"A\2_y  
authorized person 获授权人 N@<-R<s^  
authorized representative 获授权代表 ;2g.X(Ra  
authorized share capital 法定股本 Il@K8?H@  
automated quotation system 自动报价系统 >ZPu$=[W  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [Nm?qY  
自动交易系统〔香港期货交易所有限公司〕 4x+[?fw  
automatic adjustment mechanism 自动调整机制 kkHK~(>G  
automatic adjustment system 自动调整系统 [vb#W!M&|  
Automatic Clearing House 自动票据交换所 &${| o@  
automatic exchange rates accumulation system 自动化汇率累集系统 k3B_M9>!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;t9_*)[  
automatic teller machine [ATM] 自动柜员机 Y}.f&rLe  
autopay 自动转帐 oaq,4
FT  
available assets 可用资产 ^2rj);{V  
available fiscal reserve 现存财政储备 }I}GA:~$%  
available profit 可用利润 {GCp5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 hTv*4J&@|  
average 平均；平均数；海损 ;DZj.|Sj+  
average basic salary 平均基本薪金 Ex_dqko  
average consumer expenditure 平均消费开支；一般消费开支 &_;=]ts  
average cost 平均成本 FG71<}C[K  
average cost of land production 增辟土地平均成本 n>Oze7hVY  
average daily turnover 平均每日成交额 `]GL3cIh:  
average daily wage rate 平均每日工资率 ti1R6oSn  
average expenditure pattern 平均开支模式 67T.qX2I$  
average growth rate 平均增长率 };9/J3]m  
average net fixed assets 固定资产平均净值 k??CXW  
average of relatives 相对价格平均数 8_`C&vx  
average price 平均价格 Txe*$T,(  
average propensity to consume 平均消费倾向；一般消费倾向 "X?Zw$gRud  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @zw&-b:qI  
average rate 平均率 N,9~J"z  
average revenue 平均收入；平均收益 W4nn)qBrh  
average stock 平均库存；平均存货 G){+.X4g3  
average yearly rent 平均年租 9CwtBil<#g  
avoidance of double taxation 避免双重课税 M{)eA<6  
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 QjpJIw  
k{X+Y6'ku  
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