一些有用的会计术语(也不知道发的地方对不对)A

A: 8~9030>Q  
A share Ａ股；甲类股份 ?6
L&WB  
abatement of tax 减税；减扣免税额 smdZxFl  
ABN AMRO Bank N.V. 荷兰银行 NB\{'  
above-the-line expenditure 线上项目支出；经常预算支出 ]Pry>N3G5  
above-the-line receipt 线上项目收入；经常预算收入 h@:TpE+N  
ABSA Asia Limited 南非联合亚洲有限公司 =`*O1a  
absolute change 绝对数值变更 ZiYm:$CJ  
absolute expenditure 实际开支 "Vw m  
absolute guideline figure 绝对准则数字 t<T[h2Wd  
absolute interest 绝对权益 ( {1e%  
absolute order of discharge 绝对破产解除令 &FH2fMLQ  
absolute profit margin 绝对利润幅度 9R;/*$  
absolute value 实值；绝对值 "jTKSgv+q5  
absolutely vested interest 绝对既得权益 hX`hs-*qM  
absorbed cost 已吸收成本；已分摊成本 o;W`4S^  
absorption 吸收；分摊；合并 $e\h}A6  
absorption rate 吸收率；摊配率；分摊率 'eo KZX+  
ACB Finance Limited 亚洲商业财务有限公司 i<H wTmm$  
acceptable form of reciprocity 合理的互惠条件 B=>RH!&  
acceptable rate 适当利率；适当汇率 G2]4n T  
acceptance agreement 承兑协议 Z|_K6v/c  
acceptance for honour 参加承兑 GwG4LIp  
acceptor 承兑人；接受人；受票人 Eo\UAc  
acceptor for honour 参加承兑人 '" X_B0k  
accident insurance 意外保险 KhCzD[tf  
Accident Insurance Association of Hong Kong 香港意外保险公会 TMs,j!w?I  
accident insurance scheme 意外保险计划 Mva3+T  
accident year basis 意外年度基准 Z4A!U~  
accommodation 通融；贷款 W%.v.0  
accommodation bill 通融票据；空头票据 L
KCb_9  
accommodation party 汇票代发人 |,#t^'S!  
account balance 帐户余额；帐户结余 rsF\JQk  
account book 帐簿 J4"mK1N(  
account collected in advance 预收款项 ZunCKc  
account current book 往来帐簿 VtzI9CD  
account of after-acquired property 事后取得的财产报告 vKq^D(&cl  
account of defaulter 拖欠帐目 |o2sbLp  
account payable 应付帐款 !).}u,*'no  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (RUT{)p[  
account receivable 应收帐款 +2K:qvzZ  
account receivable report 应收帐款报表 [/ !;_b\X  
account statement 结单；帐单；会计财务报表 UPc<gB  
account title 帐户名称；会计科目 6`0mta Q  
accountant's report 会计师报告 2RqbrY n  
Accountant's Report Rules 会计师报告规则 2$14q$eb  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?gO8kPg/D  
Accounting Arrangements 《会计安排》 za:a)U^n  
accounting basis 会计基础 'WI^
nZM  
accounting by Official Receiver 破产管理署署长呈交的帐目 2:BF[c`  
Accounting Circular 《会计通告》 9Ro6fjjE  
accounting class 会计类别 -29gL_dk.  
accounting date 记帐日期；会计结算日期 2u"7T_"2D  
accounting for money 款项核算 =/u%c!  
Accounting Officer 会计主任 j:}J}P  
accounting period 会计报告期；会计期 :}h>by=  
accounting policy 会计政策；会计方针 qS/V"|G(  
accounting practice 会计惯例 4B4Z])$3  
accounting principle 会计准则 G [:N0{v5  
accounting record 会计记录  |y h\  
accounting report 会计报告 'zEI;v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :U d  
Accounting Society of China 中国会计学会 oT{@_U{*J  
accounting statement 会计报表 QJ F=UB  
accounting system 会计制度；会计系统 E,wVe[0)f  
accounting transaction 会计事项；帐务交易 ZT[3aXS  
accounting treatment 会计处理 5aBAr  
accounting year 会计年度 A%Xt|=^_  
accretion 增值；添加 Yz4_vePh+5  
accrual 应计项目；应累算数目 Ul_M3"Z  
accrual basis 应计制；权责发生制 9U {y1}  
accrual basis accounting 应计制会计；权责发生制会计 28hHabd|  
accrue 应累算；应计 d\H&dkpH  
accrued benefit 应累算利益 gP-nluq  
accrued charges 应计费用 zVi15P$  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]l@ qra  
accrued expenses 应累算费用 q;fKcblKj  
accrued interest payable 应付利息；应计未付利息 Io|X#\K  
accrued interest receivable 应收利息；应计未收利息 g ^!C  
accrued right 累算权益 L>!8YUz7p$  
accruing profit 应累算的利润 TDg@Tg0  
accumulated fiscal reserve 累积财政储备 u>Rb ?`  
accumulated profit 累积利润；滚存溢利 ]Ni;w]KE  
accumulated reserve 累积储备 `/"nTB  
accumulation of surplus income 累积收益盈余 jYVE8Y)my  
acquired assets 既得资产 |+:h|UIUQ  
acquisition 收购；购置；取得 (=16PYs  
acquisition cost 购置成本 )jCo%P/  
acquisition expenses 购置费用 7QVuc!V  
acquisition of 100% interest 收购全部股权 Uz608u  
acquisition of control 取得控制权 4"@GNk~e  
acquisition of fixed assets 购置固定资产 x lsqj`=  
acquisition of shell “买壳” 6AvHavA^Y  
acquisition price 收购价 R#n%cXc|  
act of God 天灾 K7e4_ZGI  
acting partner 执事合伙人 Y7GF$}%UL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 tp:\j@dB  
active partner 积极参与的合伙人 >t
G+?Y'{  
active trading 交投活跃 ? b[n|^wS  
actual circulation 实际流通 ,;<RW]r-P  
actual cost 实际成本 sBK <zR  
actual expenditure 实际开支；实际支出 7 uMd ZpD  
actual income 实际入息；实际收入；实际收益 YB)3X[R+0  
actual market 现货市场 tu>{  
actual price 现货价；实际价格 iB1i/l  
actual profit 实际利润 nRb^<cZf  
actual quotation 实盘；实际价位；实际报价 c=[q(|+O!  
actual year basis 按实际年度计算 jJ3zF3Id  
actuals 实货 _Cy:]2o  
actuarial investigation 精算调查 v)f7};"z   
actuarial principle 精算原则 .fzu"XAPu  
actuarial report 精算师报告 cBYfXI0`  
Actuarial Society of Hong Kong 香港精算学会 Eq^uK
i  
actuarial valuation 精算师估值 3L_I[T$s  
actuary 精算师 TwvAj#j  
ad referendum agreement 暂定协议；有待覆核的协定 a=xT(G0Re  
ad valorem duty 从价税；按值征税 Sd))vS^g  
ad valorem duty system 从价税制 w?mEuXc  
ad valorem fee 从价费 F52B~@.  
ad valorem tariff 从价关税 _Mc>W0'5@  
additional allowance 额外免税额 C}?0`!Cc%  
additional amount for unexpired risk 未过期风险的额外款额 lFUWV)J\  
additional assessable profit 补加应评税利润 h(B,d,q"  
additional assessment 补加评税 NQ|xM"MqD  
additional commitment 额外承担 z[#Fog  
additional commitment vote 额外承担拨款 r]P,9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 b[@VYa  
additional dependent parent allowance 供养父母额外免税额 |<`.fOxJP  
additional provision 额外拨款 Aaw(Ed  
additional stamp duty 附加印花税 \aP6_g:N}  
additional tax 补加税罚款；补加税款 `7+j0kV)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (QB+%2v  
adjudged bankrupt 被裁定破产 tZ2K$!/B  
adjudicated bankrupt 裁定破产人 2 ?|gnbE:  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 td{O}\s7D  
adjudication of bankruptcy 裁定破产；宣告破产 ~%#mK:+  
adjudication of insolvency 裁定无力偿还债务 | A:@&|  
adjusted actual 经调整的实数；调整后的实数 _7kM]">j  
adjusted current assets 经调整的流动资产；调整后的流动资产 6<Hu8$G|  
adjusted figure 经调整的数字；调整后的数额 rS*$rQCr=  
adjusted liabilities 经调整的负债；调整后的负债 6+dn*_[Z6  
adjusted loss 经调整的亏损；调整后的亏损 "Vd_CO  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 HFo-4"  
adjusted profit 经调整的利润；调整后的利润 +VU4s$w6  
adjusted surplus 经调整的盈余额；调整后的盈余额 u>.y:>  
adjusted value 经调整的价值；调整后的价值 0nW F  
adjustment 调整；修订；理算〔保险〕 H]31l~@]  
adjustment centre 调剂中心 7Bz*r0 9S  
adjustment lag 调整过程的时间差距；调整时差 ~VTs:h  
adjustment mechanism 调整机制 X6RQqen3:  
adjustment of loss 亏损调整 Uh|>Skic4  
adjustment process 调整过程；调整程序 GZ}/leR  
adjustment range 调整幅度 Di Or{)a  
administered exchange rate 受管制汇率 6'OO-o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 },+~F8B  
administration expenses 行政费用 #T~&]|{,  
administration fee 手续费；行政费 >_X/[<  
administration in bankruptcy 破产管理 X1A<$Am1  
administration order 遗产管理令 \&}G]  
administrator 管理人；遗产管理人 jN/C'\QL  
administrator of the estate 遗产管理人 Nm]% }  
admission of debt 债项承认书 (A/0@f1#  
admission of proof 接纳债权证明 S<6k0b(,_3  
advance 放贷款项；垫付款项；预支款项；预付款项 S{p}ux[}=  
advance account 暂支帐目；预付款帐户 |G=[5e^s[  
advance compensation 预付补偿金 GlR~%q-jiQ  
advance from shareholder 股东垫款 Y/U{Qc\6  
advance pending reimbursement 预支以待日后付还 ivrXwZ7jT  
advanced economy 先进经济体系
%*)2s,
8  
advancement 预付；预付财产 7w58L:)B.  
advances warrant 垫款令 r
Ol6lQW  
advancing 贷出 u/AT-er;  
adverse balance 逆差 V!|e#}1/  
adverse exchange 逆汇 SFjU0*B$  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]UNZd/hIL  
advice for collection 托收通知书 Fa3gJ[ZAqf  
advice of drawing 提款通知书；汇票通知书 S|R|]J|  
advice of payment 付款通知 }qC SS<a  
Advisory Committee [Securities and Futures Commission] ARL  
谘询委员会〔证券及期货事务监察委员会〕 }uX|5&=~f  
Advisory Committee on Diversification 经济多元化谘询委员会 kI*UkM-  
affidavit 誓章；遗产申报誓章 eZF'Ck
y  
affidavit of no receipt 述明无收款的誓章 CJNG) p  
affiliate 联号；联营公司；附属公司 S2=%x.  
affiliated company 附属公司；联号；联营公司 3;$bS<>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !Qu PG/=X  
affordability 负担能力 t6u-G+}  
African Development Bank [AfDB] 非洲开发银行 4/wwn6I}G  
after-acquired property 事后取得的财产 {^&@gkYY  
after-hours dealing 市后交易 aIvBY78o  
after-tax profit 税后盈利；税后利润；税后溢利 :d'65KMi  
agency agreement 代理协议 02 f9 wV  
agency expenses 代理机构的开支 rm+v(&  
agency fee 代理费 (:$9%,x  
Agency Law 《代理法》 EI`vVI  
agent 代理人；承销人 qj?2%mK`  
agent of company 公司代理人 Sa]Ek*  
agent's fee 代理人费；经纪费 V 4qtaHf  
aggregate 总计；总数；总体数字 {HZS:AV0  
aggregate amount 总款额；总额 W7!.#b(hU  
aggregate assets and liabilities 总体资产与负债 Fu0.~w  
aggregate at constant price 按固定价格计算的总体数字 b%0BkS*  
aggregate demand 总需求 ^!>.97*   
aggregate gross position 总持仓量 I}:L]H{E  
aggregate limit 总限额 %{ ~>n"  
aggregate of salaries tax 合计薪俸税 3@X7YgILU  
aggregate performance 总体表现；总体业绩 k\(4sY M  
aggregate supply 总体供应 =g0*MZ;
"  
aggregate surplus 总盈余 tSw>@FM  
aggregate total 整体总额 G
.VYp6)5  
aggregate value 总值；合计价值 rycJyiw<-  
aggregated basis 合计基准 &X w`T9<  
aggregated net chargeable income 合计应课税入息实额 %F$N#YG  
aggregation 合并计算；合计；总和 Xu<FDjr  
aggregation of incomes of husband and wife 夫妇入息合并计算 Pc4R!Tc  
aggregation of property 财产的总和 /"0as_L<  
agio 差价；贴水 :QA@ c|(PF  
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》 ec?1c&E  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \|{*arS  
《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》 |(%AM*n  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Z% Z"VoxH  
《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》 ggCr-  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T <A   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 di_gWE  
agreement for a settlement 授产协议 j6X LyeG7  
agreement for assignment 转让协议 j:?N!*r=  
agreement for sale 售卖协议；买卖协议 fu>Qi)@6a1  
agreement for sale and purchase 买卖协议 Fg@ ACv'@
 
agreement for the payment of interest 支付利息协议 3Wj,}  
agreement for the repayment of money 还款协议 wF;B@  
agreement of reinsurance 再保险协议 U(A4v0T  
Agricultural Bank of China 中国农业银行 XIN5a~[z*  
air passenger departure tax 飞机乘客离境税 LD@7(?m
lU  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7ti<  
airport tax 机场税 Rkr^Z?/GH  
alcohol duty 酒精税 1nXqi)&?;  
alienation 让与；让渡；转让 D5[VK`4Z  
alimony 生活费；赡养费 n`#+L~X  
All Ordinaries Index [AOI] 所有普通股指数 z\h,SX<U  
all risks 全险；综合险 W8uVd zQ  
All Sales Record for Stock Market 《股票市场成交报告》 qj;l,Kua  
Allied Capital Resources Limited 新联财务有限公司 {3SdX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1HXlHic  
allocation letter 拨款信件 )v-Cj_W5]"  
allocation of fund 分配款项；预留款项 x#o?>5Qg?  
allocation of profit 利润分配；溢利分配 x?>!UqgkY  
allocation warrant 拨款令 P7Z<0Dt\}  
allotment 分配；配股 o~}1oN  
allotment notice 股份配售通知；配股通知 yr{5Rp05=  
allotment of shares 股份分配 RR'(9QJ$  
allowable 可获宽免；免税的 bQ=s8'  
allowable business loss 可扣除的营业亏损 )ys=+Pz  
allowable expenses 可扣税的支出 zK /f$}  
allowance 免税额；津贴；备抵；准备金 \SzGzCJ  
allowance for debts 债项的免税额 V4oak!}?  
allowance for depreciation by wear and tear 耗损折旧免税额 d.b?!kn  
allowance for funeral expenses 殡殓费的免税额 dWIZ37w+D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |3"NwM>  
allowance for repairs and outgoings 修葺及支出方面的免税额 $OT}`Te~  
allowance to debtor 给债务人的津贴 /9TL&_A-T  
alteration of capital 资本更改 N7+#9S5fv  
alternate trustee 候补受托人 lSs^A@s  
amalgamation 合并 ${CYDD"mdy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Kd TE{].d  
ambit of charges 征税范围；收费范围 Vy&f"4~  
amended valuation 经修订的估值 tbRE/L<  
American Commodities Exchange 美国商品交易所 SDJ
;*s-  
American Express Bank Limited 美国运通银行 l92!2$]b  
American Stock Exchange 美国证券交易所 $ #t|(\  
amortization 摊销 XzN-slu!  
amount due from banks 存放银行同业的款项 xf[zEEt  
amount due from banks abroad 存放海外银行同业的款项 @qpYDnJ:  
amount due from holding companies 控股公司欠款 JYl\<Z' {  
amount due from local banks 存放本港银行同业的款项 ,Os7T 1>  
amount due to banks 银行同业的存款 O'@m4@L   
amount due to banks abroad 海外银行同业的存款 0\ZaMu #  
amount due to holding companies 控股公司存款 rt,0j/o.1  
amount due to local banks 本港银行同业的存款 ^$8Vh=D  
amount due to outport banks 外埠银行同业的存款 *+NZQjl'  
amount for note issue 发行纸币的款额 Qh 1q  
amount of bond 担保契据的款额 dqL-'  
amount of consideration 代价款额 KWtu,~O_u  
amount of contribution 供款数额 Sn+FV+D  
amount of indebtedness 负债款额 }^IwQm*i  
amount of principal of the loan 贷款本金额 f>?^uSpWH  
amount of rates chargeable 应征差饷数额 L F8Pb;I  
amount of share capital 股本额 dp33z"<3  
amount of sums assured 承保款额 X!2.IsIS8  
amount of variation 变动幅度 s&Z35IM8|  
amount of vote 拨款数额 p9k4w% ~:  
amount payable 应付款额 d~vTD|Et  
amount receivable 应收款额 +$(71#'y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d"LoK,p#  
analysis 分析 Vx}Yl&*D  
ancillary risk 附属风险 DXt]b,  
annual account 周年帐目；周年帐目报表；年度决算；年结 )#)
nBM2\  
annual accounting date 年结日期 ;K>{_kf  
annual allowance 每年免税额；年积金；年度津贴；年津 y4 dp1<t%  
annual balance 年度余额 kT>r<`rt  
annual disposable income 每年可动用收入 e!.7no  
annual estimates 周年预算 rL.<Z@-  
annual fee 年费 -MQZiq7H4  
annual general meeting 周年大会 B-B?Ff>  
annual growth rate 年增率；每年增长率 g"TPII$  
annual long-term supplement 长期个案每年补助金 :QxL 9&"  
annual pensionable emolument 可供计算退休金的年薪 +p8qsT#7  
annual report 年报 T-hU+(+hg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g?w2J6Z.`J  
annual return 周年报表；周年申报表；每年报税表格 M" xZz  
Annual Return Rules 《周年报表规则》 JTSq{NN  
annual review of consumer prices 每年消费物价回顾 87&KQ_  
annual roll-forward basis 逐年延展方式 RI#lI~&)  
annual salary 年薪 )PsN_ 42~  
annual statement 年度报表；年度决算表 _ .-o%6  
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-8X$aJ  
annuitant 年金受益人 "sz.v<F0:s  
annuity 年金 y|FBYcn#F  
annuity contract 年金合约 W\nHX I  
annuity on human life 人寿年金 lNq:JVJ#\r  
antecedent debt 先前的债项 J
slk  
ante-dated cheque 倒填日期支票 E\ K  
anticipated expenditure 预期开支 E`A<]dAoK  
anticipated net profit 预期纯利 L"Qh_+  
anticipated revenue 预期收入 Usa{J:  
anti-inflation measure 反通货膨胀措施 Gr`MGQ,  
anti-inflationary stance 反通货膨胀立场 ?Ry%c6(}  
apparent deficit 表面赤字 ?7fQ1/emhO  
apparent financial solvency 表面偿债能力 <O <'1uO,  
apparent partner 表面合伙人 6ctHL<^  
application for personal assessment 个人入息课税申请书 a7XXhsZ  
application of fund 资金应用 ?/o2#iJx  
application to release as liquidator and to destruct the books of accounts and documents /%N31  
申请免除清盘人职务及毁灭帐簿与文件 ws*~$x?7  
appointed actuary 委任精算师 L?Kz P.(t+  
appointed auditor 委任核数师；委任审计师 (#fm (@T  
appointed trustee 委任的受托人 r7
8u=r  
appointer 委任人 H1aV}KD  
apportioned pro rata 按比例分摊 ?Zc/upd:$N  
apportionment 分配；分摊 fW_}!`:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d~togTs1  
apportionment formula 分摊方程式 y
YxeNE"  
apportionment of estate duty 遗产税的分摊 c n\k`8  
appraisal 估价；评估 f_Wkg)g  
appreciable growth 可观增长 +YGw4{\EL  
appreciable impact 显着影响 [HC8-N^.}  
appreciable increase 可观增长 N/`TrWVF  
appreciation 增值；升值 G\'
u~B/w  
appreciation against other currencies 相对其他货币升值 ;'2`M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w>`h3;,2  
appreciation tax 增值税 H<r
nJ  
appropriation 拨款；拨用；拨付 x>1iIpBv^  
appropriation account 拨款帐目 1YF+(fk  
Appropriation Bill 拨款法案 0U>t>&,"  
appropriation-in-aid system 补助拨款办法 *`@XKK  
approved assets 核准资产 u7<qaOzs?  
approved basket stock 认可一篮子证券 Sleu#]-  
approved budget 核准预算 *G2)@0 {  
approved charitable donation 认可慈善捐款 (>!]A6^L~  
approved charitable institution 认可慈善机构 BR&Qw'O%  
approved currency 核准货币；认可货币 @2GhN&=  
approved estimates 核准预算 NB!'u) lFD  
approved estimates of expenditure 核准开支预算 |.Y@^z;P3  
approved overseas insurer 核准海外保险人 I,CAFq  
approved overseas trust company 核准海外信托公司 cJ7{4YK_#/  
approved pooled investment fund 核准汇集投资基金 UX-_{I QW  
approved provident fund scheme 认可公积金计划 VuX>  
approved provision 核准拨款 73^T*  
approved redeemable share 核准可赎回股份 imJ[:E  
approved regional stock 认可地区性证券 v&[X&Hu[  
approved retirement scheme 认可退休金计划 [9db=$v8$  
approved subordinated loan 核准附属贷款 gL[1wM%?  
arbitrage 套戥；套汇；套利 XEvGhy#  
arbitrageur 套戥者；套汇者 ;Sx'O  
arbitrary amount 临时款项 Dr8WV\4@  
arrangement 措施；安排；协定 v -|P_O&z  
arrears 欠款 %-1BA*J`|  
arrears of pay 欠付薪酬 t?du+:  
arrears of revenue 逾期未收税款；逾期未收的帐项 S|RpA'n  
articles of association 组织章程；组织细则；组织章程细则 A4 A6F<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a=:{{\1o  
ascertainment of profit 确定利润 5vUz  
"Asia Clear" “亚洲结算系统” |1<]o;:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xzMeK
C`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 > hDsm;,/  
Asian Development Fund [ADF] 亚洲发展基金 K#JabT  
Asian dollar bond 亚洲美元债券 Cu ['&_@  
Asian dollar market 亚洲美元市场 +qh< Fj>  
Asian dollar rate 亚洲美元利率 !BvTJ-e)F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,E/Y@sajn+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r{/
G\  
asked price 沽盘；喊价；索价；卖方报价 LEn=dU  
assessable income 应评税入息 O$<%z[  
assessable loss 应评税亏损
aUIc=Z  
assessable profit 应评税利润 #TW>'lF  
assessable value 应评税值 <y\
Z#z  
assessed profit 估定利润 Y?&DEKFbD  
assessed value 经评估价值 M3jv aI  
assessment 评税；评定；估价；评税单 qmue!Fv#g  
assessment number 评税编号；估价编号 c5wkzY h  
assessment of additional tax 补加税评税 3gV&`>@  
assessment of performance 业绩评估；实绩评价 @LWxz  
Assessor 评税主任 ]JqkC4|  
asset price bubbles 资产价格泡沫 Bp$+ F/  
asset-backed securities 具资产保证的证券 t=E|RYC(k  
assets accretion 资产增值 !CVBG*E^l  
assets and liabilities 资产与负债 D_ Bx>G9  
assets betterment statement 资产递增表；资产改进表 O%fp;Y{`  
assets lending 实物放款；有抵押贷款 |$SvD2^  
assets of the company passing on the death 死者去世时转移的公司资产 $_URXI  
assets pledged as security for liabilities 用作负债抵押的资产 :9!0Rm  
assets portfolio 资产投资组合 9pl_V WrQ  
assets price 资产价格 4I:JaRT d  
assets quality 资产质素 U Qi^udGFD  
assets realization 资产变现 t6h`WAZV  
assets refinancing arrangement 资产再集资安排 %!HnGwv-  
assets securitization 资产证券化 SILvqm  
assets situated outside Hong Kong 在香港以外地方的资产 Ip7FD9 ^  
assets stripping 削减资产；拆卖资产 ;}>g1&q  
assets value 资产值 {!{7zM%u0C  
assignee 承让人 f,`}hFD  
assignment 转让；转让书；转让契 bWQORjnd8  
assignment of interest 权益转让 '4^V4i  
assignment of letters patent and trade mark 专利证书及商标转让 _;J9q}X  
assignment of property 物业转让；物业转让书 a7v[l04  
assignment right 转让权 lM|WOmD  
assignor 转让人 @7HOL-i  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +/b4@B7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 A9qO2kq7_  
associate member 附属会员 Y)4Ny
dq  
associated body corporate 相联法人团体 {Hp}F!X$  
associated company 相联公司；联属公司 NBg
>i7KQ  
associated corporation 相联法团 -t~B@%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ![P(B0Ct/  
公认会计师公会〔英国〕 ~0^,L3M  
Association of Futures Exchange Brokers 香港期货经纪协会 LA=>g/+i.X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |IcxegE  
association of underwriters 承保人组织
{Y*]Qc  
assumption of control 接管 Fzld0p9=  
assurance 担保；保险；转易；转易书 ]tdo&  
assurance of interest 权益的转易 uVuToMCp  
at 19XX price 按一九ＸＸ年价格计算 -o!,,XYj .  
at a discount 按赔价计算；按贴水价格计算；打折扣 9+is?Pj  
at a premium 按溢价计算；按升水价格计算 jC Kt;lj  
at call 通知付款；按通知 \'LCC-  
at constant market price 按固定市价计算 4 _U,-%/  
at constant price 按固定价格计算 I_6` Z 0  
at cost 按成本计算 E_'n4@}Cx  
at current market price 按当时市价计算；按现时市价计算 3@cJ=  
at current price 按当时价格计算；按现时价格计算 5KH'|z  
at factor cost 按要素成本计算；按生产要素成本计算 g7U:A0Z  
at money-of-the-day price 按付款当日价格计算 !NAX6m  
at or better 按指定或较佳价位〔买卖指令〕 7f\^VG  
at par 按面值计算；平价 zloaU  
at sight 见票即付 SJ[@fUxO)  
at the close 按收市盘 =<'iLQb1  
at the opening 按开市盘 Kf?{GNE7  
attestation 见证；见证条款 b gc<)=  
at-the-money option 平价期权 ;~@PYIp  
attorney 受权人；受托代表人 ~oW8GQ  
attornment 新拥有人承认书 WGG) mh&-  
attributable profit 可归属利润 mQA<t)1  
attributable share value 可归属股份价值 klC^xSx  
Auckland Stock Exchange 奥克兰证券交易所 h%w\O Z7  
auction 拍卖 'Rh>w=wB'  
auctioneer 拍卖商 3JE;:2O~P  
audit 审计；核数 7SY->-H8  
Audit Commission 审计署 rLw[y$
2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] dzv,)X  
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wP=<}  
audit review 帐目审查 e>zk3\D!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X.AOp  
audited account 审计帐目；经审计的帐目 !Ub?eJp  
audited annual account 经审计的周年帐目 ]qza*ba  
audited balance sheet 经审计的资产负债表 =ci5&B?  
auditor 核数师；核数主任；审计师 T4}?w  
auditor's certificate 核数师证明书；审计师证明书 o&F.mYnqX  
auditor's report 核数师报告；审计师报告 uF3p1by  
Aussie bond 澳元债券 HToN+z%w3H  
austerity budget 紧缩预算 zkMO3w>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 qp_ `Fj:  
Australia All Ordinaries Index 澳洲所有普通股票指数 /GSI.tO  
Australian Dollar [AUD] 澳元 JdYF&~  
Australian Options Market 澳大利亚期权市场
|16BidWi  
Australian Securities Commission 澳洲证券事务监察委员会 ^R'!\m|FR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 'TN{8~Gt*  
Australian Stock Exchange 澳大利亚证券交易所 n#4J]Z@  
Austrian Schilling [ATS] 奥地利先令 0l1]QD+Gc5  
authentication 认证；鉴证 :*Ggz|  
authority to purchase 委托购买证；委购书 muX4Y1M_  
authorization 认可；核准；授权；授权书 5WJkeG ba  
authorization by direction 指示授权 pvR& ~g  
authorization by instruction 指令授权 bSmaE7  
authorization by warrant 令状授权 }NBJ T4R  
authorization of unit trust 单位信托的认可 IK?$!jh  
authorized agent 指定代理人 YTPmS\ H _  
authorized capital 法定资本 B*iz+"H  
authorized clerk 出市员 >T*g'954xF  
authorized dealer 认可交易商 n`KXJ?t  
authorized financial institution 认可财务机构 |AfQ_iT6c  
authorized fund 认可基金 \\G6c4fC  
authorized fund house 获授权的基金公司；认可基金公司 ,M h/3DPgE  
authorized institution 认可机构 O/^w! :z'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 dDn4nwH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 PRlo"kN  
authorized insurer 获授权保险人；获认可承保人 2[YD&  
authorized investment 特准投资项目 taEMr> /  
authorized person 获授权人 f>+}U;)EF  
authorized representative 获授权代表 wG?kcfu  
authorized share capital 法定股本 geN%rD
  
automated quotation system 自动报价系统 jp]geV54  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3cFLU^  
自动交易系统〔香港期货交易所有限公司〕 %+!9  
automatic adjustment mechanism 自动调整机制 e&4wwP"`<  
automatic adjustment system 自动调整系统 Qn3
+bF4  
Automatic Clearing House 自动票据交换所 x15t
Qb+  
automatic exchange rates accumulation system 自动化汇率累集系统 r~2@#gTbl  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ZznWs+  
automatic teller machine [ATM] 自动柜员机 7%}3Ghc%  
autopay 自动转帐 DJ[#H  
available assets 可用资产 U(]5U^  
available fiscal reserve 现存财政储备 ,$qs9b~  
available profit 可用利润 H.[&gm}p>  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 F}.TT=((8  
average 平均；平均数；海损 {]Iu">*
 
average basic salary 平均基本薪金 U`p<lxRgQ  
average consumer expenditure 平均消费开支；一般消费开支 _w
/N[E  
average cost 平均成本 `LU,uz  
average cost of land production 增辟土地平均成本 uv!qE1z@':  
average daily turnover 平均每日成交额 JI,hy <3l0  
average daily wage rate 平均每日工资率 .*f4e3  
average expenditure pattern 平均开支模式 5XUI7Q%  
average growth rate 平均增长率 =l'_*B8  
average net fixed assets 固定资产平均净值 6ch[B`[h,  
average of relatives 相对价格平均数 QIV~)`;  
average price 平均价格 ~JPzjE  
average propensity to consume 平均消费倾向；一般消费倾向 i@^`~vj  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ye7&y4v+  
average rate 平均率 nJ})6/gK  
average revenue 平均收入；平均收益 ;f^jB;\<  
average stock 平均库存；平均存货  Q<ExfJm  
average yearly rent 平均年租 QGj5\{E_  
avoidance of double taxation 避免双重课税 mT~>4xi0  
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 c
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