一些有用的会计术语(也不知道发的地方对不对)A

A: ;F0A\5I  
A share Ａ股；甲类股份 xq~=T:>/A  
abatement of tax 减税；减扣免税额 >LLzG  
ABN AMRO Bank N.V. 荷兰银行 Q o=  
above-the-line expenditure 线上项目支出；经常预算支出 t]&n_]`{.  
above-the-line receipt 线上项目收入；经常预算收入 ^9{ 2  
ABSA Asia Limited 南非联合亚洲有限公司 KPO((G0&  
absolute change 绝对数值变更 IS=)J( 0  
absolute expenditure 实际开支 QM_~w\  
absolute guideline figure 绝对准则数字 H+ M~|Ju7  
absolute interest 绝对权益 Ppp&3h[dW)  
absolute order of discharge 绝对破产解除令 &Y#9~
$V=  
absolute profit margin 绝对利润幅度 QiRzA4-zq  
absolute value 实值；绝对值 9QX{b+}"e  
absolutely vested interest 绝对既得权益 D3HB`{  
absorbed cost 已吸收成本；已分摊成本
Ys3C'Gc  
absorption 吸收；分摊；合并 G:
&Q)_  
absorption rate 吸收率；摊配率；分摊率 dF?pEet?2  
ACB Finance Limited 亚洲商业财务有限公司 4@W.{|2~  
acceptable form of reciprocity 合理的互惠条件 <'vM+Lk  
acceptable rate 适当利率；适当汇率 \Fe5<G'v  
acceptance agreement 承兑协议 zO\"$8q*  
acceptance for honour 参加承兑 X0P$r6 ;  
acceptor 承兑人；接受人；受票人 PCIC*!{  
acceptor for honour 参加承兑人 ^a}{u$<  
accident insurance 意外保险 v0xi(Wu  
Accident Insurance Association of Hong Kong 香港意外保险公会 6R,;c7Izhd  
accident insurance scheme 意外保险计划 #UI`G3w<  
accident year basis 意外年度基准 }}xR?+4A  
accommodation 通融；贷款 cM"I3  
accommodation bill 通融票据；空头票据 oz0-'_  
accommodation party 汇票代发人 Ux<h` s  
account balance 帐户余额；帐户结余 Fwqv1+  
account book 帐簿 _j2`#|oG  
account collected in advance 预收款项 n&Tv]-  
account current book 往来帐簿 .ev]tu2N  
account of after-acquired property 事后取得的财产报告 #]'V#[;~  
account of defaulter 拖欠帐目 [a Z)*L ;  
account payable 应付帐款 Ip0Zf?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D2mB4  
account receivable 应收帐款 @6tx5D?  
account receivable report 应收帐款报表 M<L<mP}  
account statement 结单；帐单；会计财务报表 i@;a%$5  
account title 帐户名称；会计科目 D"WkD j"M  
accountant's report 会计师报告 tvH)I px  
Accountant's Report Rules 会计师报告规则 {38aaf|'/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .5z|g@ 6  
Accounting Arrangements 《会计安排》 Zuh
T \l  
accounting basis 会计基础 !3&}r  
accounting by Official Receiver 破产管理署署长呈交的帐目 h}d7M55#|  
Accounting Circular 《会计通告》 oy'+n-  
accounting class 会计类别 YS~x-5OE\  
accounting date 记帐日期；会计结算日期 }v!6BU6<Q  
accounting for money 款项核算 -|T^  
Accounting Officer 会计主任 Af%?WZlOq  
accounting period 会计报告期；会计期 FPMk&  
accounting policy 会计政策；会计方针 GJ$,@  
accounting practice 会计惯例 g-s@m}[T  
accounting principle 会计准则 t.TQ@c+,J  
accounting record 会计记录 oe<Y,%u"6
 
accounting report 会计报告  y1saE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 OH(+]%B78  
Accounting Society of China 中国会计学会 WT)")0)[  
accounting statement 会计报表 f_\-y&)+*  
accounting system 会计制度；会计系统 \X`P W  
accounting transaction 会计事项；帐务交易 )}aF=%  
accounting treatment 会计处理 4~/6d9f  
accounting year 会计年度 h^c'L=dR  
accretion 增值；添加 Qi}LV"&L  
accrual 应计项目；应累算数目 ][mc^eI0s|  
accrual basis 应计制；权责发生制 ?|/}~nj7  
accrual basis accounting 应计制会计；权责发生制会计 f:SF&t*  
accrue 应累算；应计 r6)1Y`K=9  
accrued benefit 应累算利益 n" ~*9'  
accrued charges 应计费用
EpfmH `  
accrued cumulative preference share dividend 应累算的累积优先股股息 S ] &->5"  
accrued expenses 应累算费用 K|/a]I":  
accrued interest payable 应付利息；应计未付利息 +u2Co_FJ&  
accrued interest receivable 应收利息；应计未收利息 ;n@C(hG  
accrued right 累算权益 {MtB!x  
accruing profit 应累算的利润 O o:jP6r  
accumulated fiscal reserve 累积财政储备 t<7WM'2<y  
accumulated profit 累积利润；滚存溢利 7AiCQWf9  
accumulated reserve 累积储备 [ bW=>M  
accumulation of surplus income 累积收益盈余 Yp)U'8{h c  
acquired assets 既得资产 w~&]gyf  
acquisition 收购；购置；取得 Ed-gYL^<  
acquisition cost 购置成本 2I<T<hFW]  
acquisition expenses 购置费用 mI0r,Z*+M  
acquisition of 100% interest 收购全部股权 Dfo9jY
Pf  
acquisition of control 取得控制权 8GP}g?%  
acquisition of fixed assets 购置固定资产 (D{}1sZBQ  
acquisition of shell “买壳” #.)>geLC>9  
acquisition price 收购价 $^!w`>0C  
act of God 天灾 cn0Fz"d  
acting partner 执事合伙人 "m3Y))a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 iQF}x&a<  
active partner 积极参与的合伙人 ~}AP@t*  
active trading 交投活跃 B@=<'/S\7  
actual circulation 实际流通 AIyv;}5  
actual cost 实际成本 &^H "T6  
actual expenditure 实际开支；实际支出 h~@+M5r,  
actual income 实际入息；实际收入；实际收益 [ lW "M  
actual market 现货市场  \_E.%K  
actual price 现货价；实际价格 fz3*oJ'  
actual profit 实际利润 pYG,5+g  
actual quotation 实盘；实际价位；实际报价 ar|[D7Xrq\  
actual year basis 按实际年度计算 q9!9OcN2  
actuals 实货 l/^-:RRNKi  
actuarial investigation 精算调查 8957$g  
actuarial principle 精算原则 Y zS*p~|  
actuarial report 精算师报告 D3{lyi|8  
Actuarial Society of Hong Kong 香港精算学会 Yn>zR I  
actuarial valuation 精算师估值 <^Tj}5)n  
actuary 精算师 m #QI*R XP  
ad referendum agreement 暂定协议；有待覆核的协定 *F*X_O  
ad valorem duty 从价税；按值征税 ;%<4U^2  
ad valorem duty system 从价税制 t] wM_]+  
ad valorem fee 从价费 m-RY{DO+  
ad valorem tariff 从价关税 Ji[g@#  
additional allowance 额外免税额 &*aU2{,s,;  
additional amount for unexpired risk 未过期风险的额外款额 T6$<o\g'  
additional assessable profit 补加应评税利润 ntV>m*^  
additional assessment 补加评税 NO^t/(Z  
additional commitment 额外承担 J"rwWIxO*  
additional commitment vote 额外承担拨款 <h=M Rw,l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?<'W~Rm6n  
additional dependent parent allowance 供养父母额外免税额 c!Vc_@V,  
additional provision 额外拨款 29^bMau)v  
additional stamp duty 附加印花税 3L?a4,Q"k}  
additional tax 补加税罚款；补加税款 Xb*_LZAU  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 h\d($Ki  
adjudged bankrupt 被裁定破产 rj~ian  
adjudicated bankrupt 裁定破产人 Z!reX6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vs|6ww  
adjudication of bankruptcy 裁定破产；宣告破产 ;;!{m(;LS}  
adjudication of insolvency 裁定无力偿还债务 :, [!8QP  
adjusted actual 经调整的实数；调整后的实数 ]4mj 1g&C  
adjusted current assets 经调整的流动资产；调整后的流动资产 ->I{ :#  
adjusted figure 经调整的数字；调整后的数额 I%919  
adjusted liabilities 经调整的负债；调整后的负债 HDyZzjgG  
adjusted loss 经调整的亏损；调整后的亏损 \STvBI?  
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 B5HdC%8/}  
adjusted profit 经调整的利润；调整后的利润 vXyo  
adjusted surplus 经调整的盈余额；调整后的盈余额 :QV6z*#zD  
adjusted value 经调整的价值；调整后的价值 ukf\*  
adjustment 调整；修订；理算〔保险〕 ~^~RltY  
adjustment centre 调剂中心 tq[",&K  
adjustment lag 调整过程的时间差距；调整时差 \)Z
X4rs{8  
adjustment mechanism 调整机制 t[,T}BCy.  
adjustment of loss 亏损调整 (B,t 1+%  
adjustment process 调整过程；调整程序 *u'`XRJU/  
adjustment range 调整幅度 dY@Tt&k8E  
administered exchange rate 受管制汇率 ]wpYxos  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }]+}Tipd  
administration expenses 行政费用 >5Oy^u6Ly  
administration fee 手续费；行政费 Z'dI!8(Nf  
administration in bankruptcy 破产管理 r/sRXM:3cZ  
administration order 遗产管理令 j :Jdwf  
administrator 管理人；遗产管理人 E)wT+\  
administrator of the estate 遗产管理人 zl 0^EltiU  
admission of debt 债项承认书 {mnSTL`  
admission of proof 接纳债权证明 dG>Wu o  
advance 放贷款项；垫付款项；预支款项；预付款项 5qQ(V)ah  
advance account 暂支帐目；预付款帐户 t0H=NUP8  
advance compensation 预付补偿金 irb.F>(x  
advance from shareholder 股东垫款 u6I0<i_KZ  
advance pending reimbursement 预支以待日后付还 :YXQ9/iRr  
advanced economy 先进经济体系 Qfu*F}  
advancement 预付；预付财产 2G5!u
)  
advances warrant 垫款令 ku9FN  
advancing 贷出 X/,1]  
adverse balance 逆差 j_uY8c>3\q  
adverse exchange 逆汇 *2 $m>N  
advertisement addressed to shareholders 在报章刊登的致股东通告 #'Y6UGJ\n  
advice for collection 托收通知书 LY!3u0PnlT  
advice of drawing 提款通知书；汇票通知书 ; 9&.QR(  
advice of payment 付款通知 T.PZ}4  
Advisory Committee [Securities and Futures Commission] |ezO@  
谘询委员会〔证券及期货事务监察委员会〕 k;AiG8jb  
Advisory Committee on Diversification 经济多元化谘询委员会 V'f5-E0  
affidavit 誓章；遗产申报誓章 F"f}vl  
affidavit of no receipt 述明无收款的誓章 IA 9v1:>  
affiliate 联号；联营公司；附属公司 QqK{~I|l  
affiliated company 附属公司；联号；联营公司 zHc4e   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 2a(
yR>#  
affordability 负担能力 )7"DR+;:  
African Development Bank [AfDB] 非洲开发银行 2]RH)W86;  
after-acquired property 事后取得的财产 IcA\3j  
after-hours dealing 市后交易 9g5{3N3  
after-tax profit 税后盈利；税后利润；税后溢利 ~K#_'Ldrd  
agency agreement 代理协议 4f[M$xU&h  
agency expenses 代理机构的开支 %3#I:>si  
agency fee 代理费 LOUKUReE  
Agency Law 《代理法》 $17 v,  
agent 代理人；承销人 dms:i)L2  
agent of company 公司代理人 }V#9tWW  
agent's fee 代理人费；经纪费 h:Mn$VR,  
aggregate 总计；总数；总体数字 p C2c(4  
aggregate amount 总款额；总额 ^@LhUs>3  
aggregate assets and liabilities 总体资产与负债 V?V)&y] 4  
aggregate at constant price 按固定价格计算的总体数字 Nw$[a$^n  
aggregate demand 总需求 ^AjYe<RU}  
aggregate gross position 总持仓量 ,-IF++q  
aggregate limit 总限额 ]G o~]7(5|  
aggregate of salaries tax 合计薪俸税 l)rvh#D  
aggregate performance 总体表现；总体业绩 :f !=_^}  
aggregate supply 总体供应 @uM3iO7&
 
aggregate surplus 总盈余 k#:@fH4{PA  
aggregate total 整体总额 Hs`#{W{.  
aggregate value 总值；合计价值 !_z<W~t"  
aggregated basis 合计基准 /Zeg\}/4[  
aggregated net chargeable income 合计应课税入息实额 zmfRZ!Eh  
aggregation 合并计算；合计；总和 
`_g?y)  
aggregation of incomes of husband and wife 夫妇入息合并计算 J%-lw{FC  
aggregation of property 财产的总和 vH?+JN"A  
agio 差价；贴水 pT;-1c%:  
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》 c>WpOZ,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %f> |fs  
《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》 si!9Gz;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >7(~'#x8A"  
《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》 >&Ui*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -}qGb}F8!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bR8 HGH28  
agreement for a settlement 授产协议 s8yTK2v2\  
agreement for assignment 转让协议 PxVI{:Uz  
agreement for sale 售卖协议；买卖协议 yc%E$g  
agreement for sale and purchase 买卖协议 !%RJC,X  
agreement for the payment of interest 支付利息协议 <.7I8B7  
agreement for the repayment of money 还款协议 #nf%ojh  
agreement of reinsurance 再保险协议 B[/['sD  
Agricultural Bank of China 中国农业银行 LY88;*:S  
air passenger departure tax 飞机乘客离境税 ;]oXEq`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
EO9kE.g  
airport tax 机场税 7MuK/q.  
alcohol duty 酒精税 o!l3.5m2d  
alienation 让与；让渡；转让 3VRZM@i  
alimony 生活费；赡养费 Eagmafu  
All Ordinaries Index [AOI] 所有普通股指数 7ru9dg1?  
all risks 全险；综合险 ZaUcP6[h  
All Sales Record for Stock Market 《股票市场成交报告》 D_19sN@0m  
Allied Capital Resources Limited 新联财务有限公司 N}x/&e  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kG;eOp16R  
allocation letter 拨款信件 j#nO6\&o  
allocation of fund 分配款项；预留款项 ?4,*RCaI  
allocation of profit 利润分配；溢利分配 Ubw!/|mi  
allocation warrant 拨款令 :af;yu  
allotment 分配；配股 "U5Ln2X{J
 
allotment notice 股份配售通知；配股通知 }2BH_  2  
allotment of shares 股份分配 [>M*_1F  
allowable 可获宽免；免税的 cxP9n8CuT  
allowable business loss 可扣除的营业亏损 mb~=Xyk&  
allowable expenses 可扣税的支出 '^oGDlkr H  
allowance 免税额；津贴；备抵；准备金 ahi57r[  
allowance for debts 债项的免税额 fdq^!MWTi  
allowance for depreciation by wear and tear 耗损折旧免税额 6PQJgki  
allowance for funeral expenses 殡殓费的免税额 )*TW\v`B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kTiPZZI  
allowance for repairs and outgoings 修葺及支出方面的免税额 ++Ys9Y)*,  
allowance to debtor 给债务人的津贴 4<3?al&  
alteration of capital 资本更改 v1
"g!%U6  
alternate trustee 候补受托人 ej"o?
1l@  
amalgamation 合并 1y)$[e   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eA*Jfb  
ambit of charges 征税范围；收费范围 
O2'bNR  
amended valuation 经修订的估值 B )1<`nJA  
American Commodities Exchange 美国商品交易所 VNxpOoV=S  
American Express Bank Limited 美国运通银行 A"bSNHCKF  
American Stock Exchange 美国证券交易所 B=Zukg1G  
amortization 摊销 hV>4D&<  
amount due from banks 存放银行同业的款项 LE0J
;|1  
amount due from banks abroad 存放海外银行同业的款项 k qY3r &  
amount due from holding companies 控股公司欠款 7k`*u) Q  
amount due from local banks 存放本港银行同业的款项 u.pKK  
amount due to banks 银行同业的存款 p'%: M  
amount due to banks abroad 海外银行同业的存款 ~*PK080N}  
amount due to holding companies 控股公司存款 uku}Mr"p  
amount due to local banks 本港银行同业的存款 lEyG9Xvi  
amount due to outport banks 外埠银行同业的存款 ;1R?9JN"  
amount for note issue 发行纸币的款额 X
8,7_D$  
amount of bond 担保契据的款额 6Bq~\b^  
amount of consideration 代价款额 l#5~t|\  
amount of contribution 供款数额 DQ n`@  
amount of indebtedness 负债款额 )ZgE
R[  
amount of principal of the loan 贷款本金额 P
"V{y|2  
amount of rates chargeable 应征差饷数额 Av;q:x?  
amount of share capital 股本额 94p:|5@  
amount of sums assured 承保款额 )4'x7Qg/  
amount of variation 变动幅度 tkdBlG]!  
amount of vote 拨款数额 k binf  
amount payable 应付款额 Rekb?|{z  
amount receivable 应收款额 /+x#V!zM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wzDk{4U  
analysis 分析 6HEqm>Yau  
ancillary risk 附属风险 Ha=_u+@  
annual account 周年帐目；周年帐目报表；年度决算；年结 d Y:|Ef|v(  
annual accounting date 年结日期 }:RT,<  
annual allowance 每年免税额；年积金；年度津贴；年津 %EJ\|@N:  
annual balance 年度余额 pT3X/ra  
annual disposable income 每年可动用收入 c4ZuW_&:  
annual estimates 周年预算 T<TcV9vM  
annual fee 年费 !sfXq"F  
annual general meeting 周年大会 8z
."X$  
annual growth rate 年增率；每年增长率 O ':0V  
annual long-term supplement 长期个案每年补助金 $TD~k;   
annual pensionable emolument 可供计算退休金的年薪 ~$&:NB1~q  
annual report 年报 9k=U0]!ch  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7g A08M[O  
annual return 周年报表；周年申报表；每年报税表格 I9[1U  
Annual Return Rules 《周年报表规则》 "W &:j:o  
annual review of consumer prices 每年消费物价回顾 |2 YubAIZ(  
annual roll-forward basis 逐年延展方式 z_:eM7]jv  
annual salary 年薪 J0ZxhxX35  
annual statement 年度报表；年度决算表 *]}CSZ[>  
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 {uaZ<4N.  
annuitant 年金受益人 4GU/V\e|  
annuity 年金 L(WL,xnBy  
annuity contract 年金合约 W.#}qK" q  
annuity on human life 人寿年金 G%P>Ag  
antecedent debt 先前的债项 0kNe?Xi  
ante-dated cheque 倒填日期支票 =9qGEkd3  
anticipated expenditure 预期开支  (kWSK:l  
anticipated net profit 预期纯利 QQg8+{>  
anticipated revenue 预期收入
`1E|PQbWc  
anti-inflation measure 反通货膨胀措施 :mXGIRi  
anti-inflationary stance 反通货膨胀立场 ;~Q  
apparent deficit 表面赤字 3d*&':  
apparent financial solvency 表面偿债能力 GSMk\9SI  
apparent partner 表面合伙人 P+)qE
6\  
application for personal assessment 个人入息课税申请书 &=F-moDD  
application of fund 资金应用 DU5:+" u3  
application to release as liquidator and to destruct the books of accounts and documents :]CzN^k(1c  
申请免除清盘人职务及毁灭帐簿与文件 GI2eJK  
appointed actuary 委任精算师 "3{#d9Gs  
appointed auditor 委任核数师；委任审计师 >63)z I  
appointed trustee 委任的受托人 >lD;0EN  
appointer 委任人 (O)\#%,@R  
apportioned pro rata 按比例分摊 Q00R<hu@F  
apportionment 分配；分摊 uipq=Yp.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Usa+b A  
apportionment formula 分摊方程式 B ~fSMB6h  
apportionment of estate duty 遗产税的分摊 csH2_+uG  
appraisal 估价；评估 @~m=5C  
appreciable growth 可观增长 <Rcu%&;i  
appreciable impact 显着影响 0bMoUy*q  
appreciable increase 可观增长 fD1?z"lo  
appreciation 增值；升值 lLb:f6N  
appreciation against other currencies 相对其他货币升值 @s_3 0+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _GVE^yW~z  
appreciation tax 增值税 U@Z>/ q  
appropriation 拨款；拨用；拨付 nNt*} k  
appropriation account 拨款帐目 yfmp$GO:  
Appropriation Bill 拨款法案 o&(wg(Rv  
appropriation-in-aid system 补助拨款办法 >5)<Uv$  
approved assets 核准资产 D(y+1^>  
approved basket stock 认可一篮子证券 6g5PM4\  
approved budget 核准预算 QWrIa1.JC  
approved charitable donation 认可慈善捐款 j$3rJA%rN  
approved charitable institution 认可慈善机构 /@ y;iJk;  
approved currency 核准货币；认可货币 si_W:mLF{a  
approved estimates 核准预算 2 ;JQX!  
approved estimates of expenditure 核准开支预算 Vy-28icZ`  
approved overseas insurer 核准海外保险人 '3A+"k-}mh  
approved overseas trust company 核准海外信托公司 R/^@
cA  
approved pooled investment fund 核准汇集投资基金 e]lJqC  
approved provident fund scheme 认可公积金计划 ]dvPx^`d{  
approved provision 核准拨款 ,i
?)  
approved redeemable share 核准可赎回股份 #SKfE  
approved regional stock 认可地区性证券 "(s6aqO$  
approved retirement scheme 认可退休金计划 K&=D-50%  
approved subordinated loan 核准附属贷款 PJzc=XPU  
arbitrage 套戥；套汇；套利 +7,8w  
arbitrageur 套戥者；套汇者 '.?^uM  
arbitrary amount 临时款项 DH 6q7"@  
arrangement 措施；安排；协定 n;wwMMBM  
arrears 欠款 yL0f1nS  
arrears of pay 欠付薪酬 Q,{^S,s<  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,4[dLWU  
articles of association 组织章程；组织细则；组织章程细则 "`pNH'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a:85L!~:l  
ascertainment of profit 确定利润 *HR+a#o  
"Asia Clear" “亚洲结算系统” 9B /s  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >lrhHU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v=!YfAn  
Asian Development Fund [ADF] 亚洲发展基金 tR kF   
Asian dollar bond 亚洲美元债券 (a[.vw^g  
Asian dollar market 亚洲美元市场 &5?G-mn  
Asian dollar rate 亚洲美元利率 Pg
MbMH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 z~,mR
gc$B  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [ `7%sn]$  
asked price 沽盘；喊价；索价；卖方报价 3UdU"d[75  
assessable income 应评税入息 v:E;^$6Vn  
assessable loss 应评税亏损 Yu'a<5f  
assessable profit 应评税利润 L>dkrr)e  
assessable value 应评税值 74+A+SK[  
assessed profit 估定利润 Hkdf$$
\  
assessed value 经评估价值 B`
fH^N  
assessment 评税；评定；估价；评税单 2nv[1@M  
assessment number 评税编号；估价编号 i}v9ut]B  
assessment of additional tax 补加税评税 W{ fZ[z  
assessment of performance 业绩评估；实绩评价 4o<*PPA1  
Assessor 评税主任 %}P4kEY  
asset price bubbles 资产价格泡沫 H+ lX-,  
asset-backed securities 具资产保证的证券 (89Ji'dc
  
assets accretion 资产增值 ',7a E@PJ  
assets and liabilities 资产与负债 <47k@Ym   
assets betterment statement 资产递增表；资产改进表 7h%4]  
assets lending 实物放款；有抵押贷款 &iNwvA%9D  
assets of the company passing on the death 死者去世时转移的公司资产 gV8"VZg2  
assets pledged as security for liabilities 用作负债抵押的资产 OsQkA2=  
assets portfolio 资产投资组合 #uSK#>H_!  
assets price 资产价格 gxwo4.,  
assets quality 资产质素 ,MQ
VE  
assets realization 资产变现 Oe51PEqn  
assets refinancing arrangement 资产再集资安排 ~:4~2d|  
assets securitization 资产证券化 =.*98  
assets situated outside Hong Kong 在香港以外地方的资产 t6+YXjXK  
assets stripping 削减资产；拆卖资产 B:< ]Hl$  
assets value 资产值 5,1{Tv`  
assignee 承让人 U&UKUACn"  
assignment 转让；转让书；转让契 t V03+&jF  
assignment of interest 权益转让 kZLMtj-   
assignment of letters patent and trade mark 专利证书及商标转让 Tk*w3c"$  
assignment of property 物业转让；物业转让书 WF2NG;f=  
assignment right 转让权 rAb&I"\ZY  
assignor 转让人 MuwQZ]u  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Ha%F"V*  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 d H? ScXM=  
associate member 附属会员 .Pe9_ZH$W  
associated body corporate 相联法人团体 7\ypW$Ot  
associated company 相联公司；联属公司 ]N^*tO  
associated corporation 相联法团 lwT9~Hyp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] D'b#,a;V  
公认会计师公会〔英国〕 %T!J$a)qf  
Association of Futures Exchange Brokers 香港期货经纪协会 ecj7BT[mLI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Dzl;-]S  
association of underwriters 承保人组织 N2ied^* 0  
assumption of control 接管 MV0Lq:# N  
assurance 担保；保险；转易；转易书 +pf5\#l?  
assurance of interest 权益的转易 7AwgJb hn  
at 19XX price 按一九ＸＸ年价格计算 x({H{'9?  
at a discount 按赔价计算；按贴水价格计算；打折扣 9Ma0^_  
at a premium 按溢价计算；按升水价格计算 rv>^TR*,!  
at call 通知付款；按通知 oFDz;6  
at constant market price 按固定市价计算 gd7^3q[$h  
at constant price 按固定价格计算 hIYTe  
at cost 按成本计算 }^-<k0A4?  
at current market price 按当时市价计算；按现时市价计算 8 TiG3  
at current price 按当时价格计算；按现时价格计算 h5"Ov,K3[  
at factor cost 按要素成本计算；按生产要素成本计算 \,&9  
at money-of-the-day price 按付款当日价格计算 Pf<[|yu4?  
at or better 按指定或较佳价位〔买卖指令〕 oH#v6{y  
at par 按面值计算；平价 geM6G$V&  
at sight 见票即付 RO&H5m r%@  
at the close 按收市盘 -r<#rITH"  
at the opening 按开市盘 4-R^
/A0  
attestation 见证；见证条款 jjzA .8?(7  
at-the-money option 平价期权 Nc)J18  
attorney 受权人；受托代表人
En6H%^d2  
attornment 新拥有人承认书 WGu%7e]  
attributable profit 可归属利润 egk7O4zwP  
attributable share value 可归属股份价值 ?wb+L  
Auckland Stock Exchange 奥克兰证券交易所 rJJ[X4$  
auction 拍卖 O(z}H}Fv  
auctioneer 拍卖商 cXnKCzSxZq  
audit 审计；核数 -|S]oJy  
Audit Commission 审计署 G8Z4J7^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] i3VW1~.8  
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〕 Km#pX1]>e  
audit review 帐目审查 *\uM.m0$
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _[K"gu  
audited account 审计帐目；经审计的帐目 DgHaOAdU  
audited annual account 经审计的周年帐目 b'YE9E  
audited balance sheet 经审计的资产负债表 b:J(b?  
auditor 核数师；核数主任；审计师 MZ>6o5K|  
auditor's certificate 核数师证明书；审计师证明书 p(F" /  
auditor's report 核数师报告；审计师报告 /9pM>Cd*Z  
Aussie bond 澳元债券 IA

&L]  
austerity budget 紧缩预算 @n&<B`/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 I$t3qd{H&  
Australia All Ordinaries Index 澳洲所有普通股票指数 S4^N^lQ]  
Australian Dollar [AUD] 澳元 D${={x  
Australian Options Market 澳大利亚期权市场 }8-\A7T  
Australian Securities Commission 澳洲证券事务监察委员会 ZR0r>@M3v<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 nH|,T%  
Australian Stock Exchange 澳大利亚证券交易所 kS# CEU7  
Austrian Schilling [ATS] 奥地利先令 bzN-*3YE=  
authentication 认证；鉴证 w|[RDaAb  
authority to purchase 委托购买证；委购书 +rXF{@ l  
authorization 认可；核准；授权；授权书 E Y<8B3y  
authorization by direction 指示授权 nmU_N:Y  
authorization by instruction 指令授权 Lw1EWN6}_&  
authorization by warrant 令状授权 .|qK+Hnc  
authorization of unit trust 单位信托的认可 A3N]8?D  
authorized agent 指定代理人 P>ceeoYQuA  
authorized capital 法定资本 @f+8%I3D  
authorized clerk 出市员 fBn"kr;  
authorized dealer 认可交易商 /u%h8!"R  
authorized financial institution 认可财务机构 &MZ$j46  
authorized fund 认可基金 nlYR-.  
authorized fund house 获授权的基金公司；认可基金公司 YevyN\,}V!  
authorized institution 认可机构 M:KbD|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g7V8D  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 l_'[27
 
authorized insurer 获授权保险人；获认可承保人 N==ZtKj F  
authorized investment 特准投资项目 /cr}N%HZB  
authorized person 获授权人 Ys+OB*8AE  
authorized representative 获授权代表 H5CR'Rp  
authorized share capital 法定股本 Kv'n:z7Md  
automated quotation system 自动报价系统 WtulTAfN  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l%ayI  
自动交易系统〔香港期货交易所有限公司〕 $rF=_D6  
automatic adjustment mechanism 自动调整机制 eN?Y7  
automatic adjustment system 自动调整系统 TL$EV>Nr  
Automatic Clearing House 自动票据交换所 D4Al3fe  
automatic exchange rates accumulation system 自动化汇率累集系统 `;
|5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^9OUzTF  
automatic teller machine [ATM] 自动柜员机 >_dx_<75&  
autopay 自动转帐 "xmP6=1  
available assets 可用资产 g"s$}5{8:  
available fiscal reserve 现存财政储备 ,#FLM`  
available profit 可用利润 9E2j!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 acP+3u?r  
average 平均；平均数；海损 aprm0:Q^  
average basic salary 平均基本薪金 Zn=T#o  
average consumer expenditure 平均消费开支；一般消费开支 kE8>dmH23  
average cost 平均成本 Wz4&7KYY  
average cost of land production 增辟土地平均成本 zya5Jb:Sg  
average daily turnover 平均每日成交额 \Ng\B.IQ  
average daily wage rate 平均每日工资率 3f" %G\  
average expenditure pattern 平均开支模式 v
K7\JZ>  
average growth rate 平均增长率 *-W#G}O0  
average net fixed assets 固定资产平均净值 n+@F`]Ke  
average of relatives 相对价格平均数 (&|_quP7O  
average price 平均价格 @E( 7V(m/  
average propensity to consume 平均消费倾向；一般消费倾向 HoV^Y6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 d)cOhZy  
average rate 平均率 EN{]Qb06A  
average revenue 平均收入；平均收益 !Cgx.   
average stock 平均库存；平均存货 " 96yp4v@  
average yearly rent 平均年租 %*aJLn+]_R  
avoidance of double taxation 避免双重课税 ^,l_{  
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 7n]65].t  
4'$g(+z  
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