一些有用的会计术语(也不知道发的地方对不对)A

A: pMN<p[MB  
A share Ａ股；甲类股份 |~$7X  
abatement of tax 减税；减扣免税额 hZuYdV{'h  
ABN AMRO Bank N.V. 荷兰银行 -V=arm\#z  
above-the-line expenditure 线上项目支出；经常预算支出 M\UWWb&%\  
above-the-line receipt 线上项目收入；经常预算收入 "{F;M{h$},  
ABSA Asia Limited 南非联合亚洲有限公司 'Z7P  
absolute change 绝对数值变更 9*_uCPR  
absolute expenditure 实际开支 lO2k<  
absolute guideline figure 绝对准则数字 { /<4'B  
absolute interest 绝对权益 _T~H[&Hl  
absolute order of discharge 绝对破产解除令 T
T"3^@  
absolute profit margin 绝对利润幅度 0xBY(#;Q  
absolute value 实值；绝对值 R<g=\XO'y  
absolutely vested interest 绝对既得权益 Ju
J5qIal  
absorbed cost 已吸收成本；已分摊成本 N$Hqa^!'T  
absorption 吸收；分摊；合并 &&C~@WY,r  
absorption rate 吸收率；摊配率；分摊率 wItzcY1m  
ACB Finance Limited 亚洲商业财务有限公司 iQqbzOY  
acceptable form of reciprocity 合理的互惠条件 D44I"TgqD  
acceptable rate 适当利率；适当汇率
G%OpO.Wf  
acceptance agreement 承兑协议 k+\7B}7F  
acceptance for honour 参加承兑 q3\!$IM.  
acceptor 承兑人；接受人；受票人 I7Zq}Pxa  
acceptor for honour 参加承兑人 kPJ~X0Fr{t  
accident insurance 意外保险 %+8  
Accident Insurance Association of Hong Kong 香港意外保险公会 Mf7E72{D  
accident insurance scheme 意外保险计划 >sV Bj(f  
accident year basis 意外年度基准 ngq
UH  
accommodation 通融；贷款 c~oe,9  
accommodation bill 通融票据；空头票据 I"V3+2e  
accommodation party 汇票代发人 /nM*ljfB\  
account balance 帐户余额；帐户结余 4~WlP,,M  
account book 帐簿 rqC1  
account collected in advance 预收款项 lt%-m@#/  
account current book 往来帐簿 wea\8[U3"  
account of after-acquired property 事后取得的财产报告 +~:0Dxv W  
account of defaulter 拖欠帐目 N7B}O*;  
account payable 应付帐款 AzX(~Qc  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `q1}6U/k  
account receivable 应收帐款 ?M<|r11}  
account receivable report 应收帐款报表 \[E-:  
account statement 结单；帐单；会计财务报表 v<fWc9
71  
account title 帐户名称；会计科目 2V<# Y  
accountant's report 会计师报告 ST4(|K  
Accountant's Report Rules 会计师报告规则 Vx(;|/:  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !L$oAqW  
Accounting Arrangements 《会计安排》 =0Y'f](2eW  
accounting basis 会计基础 <w11nB)  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~$ WQ"~z  
Accounting Circular 《会计通告》 | VRq$^g  
accounting class 会计类别 *EE|?vn  
accounting date 记帐日期；会计结算日期 bgXc_>T6_y  
accounting for money 款项核算 2^ kn5  
Accounting Officer 会计主任 s.ey!ew  
accounting period 会计报告期；会计期 ^ N_`^m  
accounting policy 会计政策；会计方针 ZArf;&8  
accounting practice 会计惯例 n(# c`t*  
accounting principle 会计准则 @f'AWeJ2  
accounting record 会计记录 ;@
O(z*14@  
accounting report 会计报告 %w%zv2d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JgZdS-~  
Accounting Society of China 中国会计学会 "U{mMd!9L  
accounting statement 会计报表 qZc)Sa.S  
accounting system 会计制度；会计系统 Ot"(uW4$[  
accounting transaction 会计事项；帐务交易 dK7 ^  
accounting treatment 会计处理 CY\mU_.b  
accounting year 会计年度 y7 <(,uT  
accretion 增值；添加 /^WE@r[:  
accrual 应计项目；应累算数目 )xbqQW7%0+  
accrual basis 应计制；权责发生制 7dx4~dF  
accrual basis accounting 应计制会计；权责发生制会计 rr6"Y&v  
accrue 应累算；应计 Z~B+*HF  
accrued benefit 应累算利益 1r&AB!Z #  
accrued charges 应计费用 th;]Vo  
accrued cumulative preference share dividend 应累算的累积优先股股息 XAGiu;<,=  
accrued expenses 应累算费用 $o::PDQ?  
accrued interest payable 应付利息；应计未付利息 w7[
0  
accrued interest receivable 应收利息；应计未收利息 zkvH=wL  
accrued right 累算权益 gGD]t;<u  
accruing profit 应累算的利润 [/n'@cjNZ  
accumulated fiscal reserve 累积财政储备 _c,&\ wl$  
accumulated profit 累积利润；滚存溢利
uof0Oc.  
accumulated reserve 累积储备 U
voG<;  
accumulation of surplus income 累积收益盈余 0$(jBnE  
acquired assets 既得资产 4>d[qr*<  
acquisition 收购；购置；取得 nFSG<#x\  
acquisition cost 购置成本 5"]aZMua  
acquisition expenses 购置费用 DOA[iT";4  
acquisition of 100% interest 收购全部股权 !DCVoc]pV  
acquisition of control 取得控制权 LE Jlo%M  
acquisition of fixed assets 购置固定资产 /Ir 7 DZK  
acquisition of shell “买壳” 7YSuB9{M  
acquisition price 收购价 ]lC4+{V  
act of God 天灾 LIc*tsl  
acting partner 执事合伙人 iNMLYYq]l  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +2f> M4q  
active partner 积极参与的合伙人 l %]<-  
active trading 交投活跃 g!z8oPT  
actual circulation 实际流通 J78Qj[v  
actual cost 实际成本 }:tAKO=+  
actual expenditure 实际开支；实际支出 1Z=;Uy\  
actual income 实际入息；实际收入；实际收益 zbdOCfA;  
actual market 现货市场 i,^>uf  
actual price 现货价；实际价格 LjX&',  
actual profit 实际利润 N>h]mX6  
actual quotation 实盘；实际价位；实际报价 1j8/4:  
actual year basis 按实际年度计算 VN1#8{  
actuals 实货 LH1BZ(5g  
actuarial investigation 精算调查 +X{cN5Y K  
actuarial principle 精算原则 UX+?0K  
actuarial report 精算师报告 F12S(5Z0%  
Actuarial Society of Hong Kong 香港精算学会 6i55Ja  
actuarial valuation 精算师估值 4h[2C6 \+`  
actuary 精算师 9Vh_XBgP  
ad referendum agreement 暂定协议；有待覆核的协定 ~ly`u  
ad valorem duty 从价税；按值征税 $=X!nQ& Z|  
ad valorem duty system 从价税制 NO%|c|B|  
ad valorem fee 从价费 nau~i1  
ad valorem tariff 从价关税 BNF++<s  
additional allowance 额外免税额 s2kGU^]y  
additional amount for unexpired risk 未过期风险的额外款额 #p
;4:IT  
additional assessable profit 补加应评税利润 V/+H_=|  
additional assessment 补加评税 Tm'lN5}&9  
additional commitment 额外承担 1KNkl,E  
additional commitment vote 额外承担拨款 n C\(+K1%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8JFnB(3xU  
additional dependent parent allowance 供养父母额外免税额 OsDp88Bc  
additional provision 额外拨款 $,!dan<eA  
additional stamp duty 附加印花税 |YMzp8Da(  
additional tax 补加税罚款；补加税款 n/,rn>k7:  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :cIu?7A  
adjudged bankrupt 被裁定破产 .oW~:mY  
adjudicated bankrupt 裁定破产人 f[wjur  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 G=+!d&mbg  
adjudication of bankruptcy 裁定破产；宣告破产 R|d^M&K,  
adjudication of insolvency 裁定无力偿还债务 i|::vl  
adjusted actual 经调整的实数；调整后的实数 Vw6>:l<+<  
adjusted current assets 经调整的流动资产；调整后的流动资产 y?rK5Yos  
adjusted figure 经调整的数字；调整后的数额 T(t <Ay?c  
adjusted liabilities 经调整的负债；调整后的负债 [0( E>vm  
adjusted loss 经调整的亏损；调整后的亏损 xV }:M  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Wl@0TUK  
adjusted profit 经调整的利润；调整后的利润 S S7D1  
adjusted surplus 经调整的盈余额；调整后的盈余额 x|P<F2L  
adjusted value 经调整的价值；调整后的价值 |sDG>Zq?  
adjustment 调整；修订；理算〔保险〕 T=iZ9w  
adjustment centre 调剂中心 7l4InR]  
adjustment lag 调整过程的时间差距；调整时差 |~1rKzZwF  
adjustment mechanism 调整机制
}Etd#">  
adjustment of loss 亏损调整 aH~x7N6!  
adjustment process 调整过程；调整程序 =2GP^vh  
adjustment range 调整幅度 T% jjs  
administered exchange rate 受管制汇率 e%5'(V-y,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \ZmFH8=|f  
administration expenses 行政费用 ^Hy)<P  
administration fee 手续费；行政费 ?kG#qt]Q5  
administration in bankruptcy 破产管理 &z1|  
administration order 遗产管理令 ^loF#d=s  
administrator 管理人；遗产管理人 |R:v<  
administrator of the estate 遗产管理人 3/#
R9J#  
admission of debt 债项承认书 <%5-Pzp  
admission of proof 接纳债权证明 `:B  
advance 放贷款项；垫付款项；预支款项；预付款项 kfG65aa>_  
advance account 暂支帐目；预付款帐户 j.
G.Mx"  
advance compensation 预付补偿金 >8.v.;`  
advance from shareholder 股东垫款 ;8 /+wBnm  
advance pending reimbursement 预支以待日后付还 +)''l  
advanced economy 先进经济体系 `i_L?C7  
advancement 预付；预付财产 h<!khWFS  
advances warrant 垫款令 e2_r0I^C  
advancing 贷出 %$!R]B)  
adverse balance 逆差 9Le/'ovq  
adverse exchange 逆汇 n8
y,{|  
advertisement addressed to shareholders 在报章刊登的致股东通告 R-0_226  
advice for collection 托收通知书 071E%
u,  
advice of drawing 提款通知书；汇票通知书 NC[GtAPD3  
advice of payment 付款通知 SFXfo1dqH  
Advisory Committee [Securities and Futures Commission] [f0oB$  
谘询委员会〔证券及期货事务监察委员会〕 )e <! =S  
Advisory Committee on Diversification 经济多元化谘询委员会 d%[`=fs]|m  
affidavit 誓章；遗产申报誓章 H8Z Z@@ qm  
affidavit of no receipt 述明无收款的誓章 !EyGJa[i  
affiliate 联号；联营公司；附属公司 Wtzj;G
Jj  
affiliated company 附属公司；联号；联营公司 _g/TH-;^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /^es0$Co.  
affordability 负担能力 ,EGD8$RA]  
African Development Bank [AfDB] 非洲开发银行 d >wmg*J  
after-acquired property 事后取得的财产 xSMp[j  
after-hours dealing 市后交易 5;i!PuL  
after-tax profit 税后盈利；税后利润；税后溢利 WEY97_@  
agency agreement 代理协议 p7ns(g@9  
agency expenses 代理机构的开支 W@uH!n>k  
agency fee 代理费 \p=W4W/  
Agency Law 《代理法》 `!>dbR&1  
agent 代理人；承销人 Jr*S2z<*  
agent of company 公司代理人 U
{:(j5m  
agent's fee 代理人费；经纪费 Z2pN<S{5  
aggregate 总计；总数；总体数字 \w@_(4")Qb  
aggregate amount 总款额；总额 Rs(CrB/M  
aggregate assets and liabilities 总体资产与负债 H--*[3".  
aggregate at constant price 按固定价格计算的总体数字 q4#f *]  
aggregate demand 总需求 Y|qixpP
 
aggregate gross position 总持仓量 9OO_Hp#|9  
aggregate limit 总限额 BD-c 0-+m  
aggregate of salaries tax 合计薪俸税 ,oi`BOh  
aggregate performance 总体表现；总体业绩 2 vJ[vsrFv  
aggregate supply 总体供应 0qV*d  
aggregate surplus 总盈余 fG[3%e  
aggregate total 整体总额 DJ2]NA$Q*  
aggregate value 总值；合计价值 *Yk8Mj^_h  
aggregated basis 合计基准 e7)%=F/)  
aggregated net chargeable income 合计应课税入息实额 (8eNZ*+mO  
aggregation 合并计算；合计；总和 =='{[[J  
aggregation of incomes of husband and wife 夫妇入息合并计算 1p"EE~v  
aggregation of property 财产的总和 i2%m}S;D9  
agio 差价；贴水 ,B/p1^;.  
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》 4>wIF}\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment lVp~oZC6[  
《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》 h9OL%n 7m'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0)]C&;}_M  
《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》 SYW=L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1j)!d$8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :"+UG-S$6  
agreement for a settlement 授产协议 meVVRFQ2+  
agreement for assignment 转让协议 G]NtX4'4  
agreement for sale 售卖协议；买卖协议 >7Sl( UY-  
agreement for sale and purchase 买卖协议 6+f>XL#w  
agreement for the payment of interest 支付利息协议 36A.h,~  
agreement for the repayment of money 还款协议 oTV8rG  
agreement of reinsurance 再保险协议 SAxa7B/U2  
Agricultural Bank of China 中国农业银行 mEc;-b f  
air passenger departure tax 飞机乘客离境税 g KmRjK  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `J7L
ecgo  
airport tax 机场税 f[I'
j0H%  
alcohol duty 酒精税 pNf9  
alienation 让与；让渡；转让 ]ieA?:0Hi  
alimony 生活费；赡养费 _Ag/gu2-?  
All Ordinaries Index [AOI] 所有普通股指数 ~FCSq:_  
all risks 全险；综合险 JLV}Fw  
All Sales Record for Stock Market 《股票市场成交报告》 AL$Ty  
Allied Capital Resources Limited 新联财务有限公司 gW pT:tX-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qLi1yH  
allocation letter 拨款信件 IWRq:Gw  
allocation of fund 分配款项；预留款项 ;>8TNB e!  
allocation of profit 利润分配；溢利分配 +(P43XO08  
allocation warrant 拨款令 !DUg"o3G>  
allotment 分配；配股 <{xAvN(:  
allotment notice 股份配售通知；配股通知 5Z1Do^  
allotment of shares 股份分配 V-U  ^O45  
allowable 可获宽免；免税的 $$;2jX"I  
allowable business loss 可扣除的营业亏损 gwB>oi*OE  
allowable expenses 可扣税的支出 a:%5.!Vd  
allowance 免税额；津贴；备抵；准备金 hv8[_p`>  
allowance for debts 债项的免税额 WQmiG=Dw^  
allowance for depreciation by wear and tear 耗损折旧免税额 <GmrKdM  
allowance for funeral expenses 殡殓费的免税额 hz|z&vyP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [tf^i:2  
allowance for repairs and outgoings 修葺及支出方面的免税额 GTIfrqT  
allowance to debtor 给债务人的津贴 iF_r'+j  
alteration of capital 资本更改 P;
o>~Y>x  
alternate trustee 候补受托人 +FKP5L
}  
amalgamation 合并 BNoCE!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .q[sk  
ambit of charges 征税范围；收费范围 pz6- hi7  
amended valuation 经修订的估值 =|&"/$+s  
American Commodities Exchange 美国商品交易所 A_*Lo6uII  
American Express Bank Limited 美国运通银行 `L[32B9
  
American Stock Exchange 美国证券交易所 p1gX4t]%}a  
amortization 摊销 y!c7y]9__2  
amount due from banks 存放银行同业的款项 =v`&iL~m  
amount due from banks abroad 存放海外银行同业的款项 y^|3]G3  
amount due from holding companies 控股公司欠款 j%y+W{Q[  
amount due from local banks 存放本港银行同业的款项 l )V43  
amount due to banks 银行同业的存款 K
XbYv62  
amount due to banks abroad 海外银行同业的存款 ao5yW;^y  
amount due to holding companies 控股公司存款 ^V,/4u  
amount due to local banks 本港银行同业的存款 E6-(q!"A  
amount due to outport banks 外埠银行同业的存款 N$a-i  
amount for note issue 发行纸币的款额 ;Kb[UZ1  
amount of bond 担保契据的款额 [)6E)E`_e  
amount of consideration 代价款额 7MJ)p$&  
amount of contribution 供款数额 ^^Q32XC
,  
amount of indebtedness 负债款额 e6xjlaKb  
amount of principal of the loan 贷款本金额 ~zC fan/  
amount of rates chargeable 应征差饷数额 %f(.OR)6{  
amount of share capital 股本额 |oi49:NXn  
amount of sums assured 承保款额 v6Wf7)d/1  
amount of variation 变动幅度 C^:&3,  
amount of vote 拨款数额 [>9"RzEl  
amount payable 应付款额 iKH T  
amount receivable 应收款额 Uk ;.Hrt.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [a*>@IR  
analysis 分析 ]BD5+>;  
ancillary risk 附属风险 ~{$'sp0  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZUI9[A?  
annual accounting date 年结日期 n ZZQxV,  
annual allowance 每年免税额；年积金；年度津贴；年津 Z4
zMa&  
annual balance 年度余额 G.ARu-2's  
annual disposable income 每年可动用收入 'wq:F?viF  
annual estimates 周年预算  ^52R`{  
annual fee 年费 eV+wnE?SB5  
annual general meeting 周年大会 g)6 k?Y  
annual growth rate 年增率；每年增长率 l hp:
.  
annual long-term supplement 长期个案每年补助金 $ rnr;V  
annual pensionable emolument 可供计算退休金的年薪 q8v!{Os+#  
annual report 年报 Guc^gq}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cDyC&}:f  
annual return 周年报表；周年申报表；每年报税表格 SLA~F?t  
Annual Return Rules 《周年报表规则》 N!&VBx^z  
annual review of consumer prices 每年消费物价回顾 zvC,([  
annual roll-forward basis 逐年延展方式 "A`'~]/hE  
annual salary 年薪 :%]R x&08  
annual statement 年度报表；年度决算表 uQ+$HzxX  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 V)jhyCL  
annuitant 年金受益人 YVp0}m  
annuity 年金 :2gO) 'cD  
annuity contract 年金合约 ]-LE'Px|  
annuity on human life 人寿年金 5)i0g  
antecedent debt 先前的债项 I T2sS6&R  
ante-dated cheque 倒填日期支票 b>._ r
&.  
anticipated expenditure 预期开支 +%$V?y (  
anticipated net profit 预期纯利 "jMnYEG  
anticipated revenue 预期收入
x)mC^  
anti-inflation measure 反通货膨胀措施 9Bw5 t@  
anti-inflationary stance 反通货膨胀立场 1/J*ki+?  
apparent deficit 表面赤字 <bppu>&  
apparent financial solvency 表面偿债能力 r:Cid*~m  
apparent partner 表面合伙人 ,.F+x}  
application for personal assessment 个人入息课税申请书 t ?'
/KL  
application of fund 资金应用 S|w] Q  
application to release as liquidator and to destruct the books of accounts and documents 7)wq9];w  
申请免除清盘人职务及毁灭帐簿与文件 y~1php>2f1  
appointed actuary 委任精算师 M<pgaB0  
appointed auditor 委任核数师；委任审计师 ?y@pRe$2  
appointed trustee 委任的受托人 '2{o_<m  
appointer 委任人 nE%qm -  
apportioned pro rata 按比例分摊 V7i`vo3Cc  
apportionment 分配；分摊 hIr^"kVK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~Nh7C b_  
apportionment formula 分摊方程式 o-Arfc3Q  
apportionment of estate duty 遗产税的分摊 ;H|M)z#[Z  
appraisal 估价；评估 5LH ]B  
appreciable growth 可观增长 >9|+F[Fc  
appreciable impact 显着影响 )Q?[_<1Y+  
appreciable increase 可观增长 lI<8)42yq  
appreciation 增值；升值 kO"aE~  
appreciation against other currencies 相对其他货币升值 -e\56%\~_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Vk T3_f  
appreciation tax 增值税 ZA@"uqa6b  
appropriation 拨款；拨用；拨付 '2oBi6|X  
appropriation account 拨款帐目 "S#hzrEdYI  
Appropriation Bill 拨款法案 zH4#\d  
appropriation-in-aid system 补助拨款办法 &>t1A5  
approved assets 核准资产 Xxw.{2Ji!q  
approved basket stock 认可一篮子证券
mq9&To!  
approved budget 核准预算 V@f#/"u'  
approved charitable donation 认可慈善捐款 P .(X]+  
approved charitable institution 认可慈善机构 Us.jyg7_c  
approved currency 核准货币；认可货币 1Xc%%j  
approved estimates 核准预算 ghiElsBU  
approved estimates of expenditure 核准开支预算 7|Y8^T s
 
approved overseas insurer 核准海外保险人
t/(j8w  
approved overseas trust company 核准海外信托公司 d<e.`dhc  
approved pooled investment fund 核准汇集投资基金 /V
c!N)  
approved provident fund scheme 认可公积金计划 D~>P/b)v{j  
approved provision 核准拨款 an~Kc!Oki  
approved redeemable share 核准可赎回股份 KguFU  
approved regional stock 认可地区性证券 4{E=wg^p  
approved retirement scheme 认可退休金计划 IQ8AsV&'C  
approved subordinated loan 核准附属贷款  /9Xf[<  
arbitrage 套戥；套汇；套利 !I&Sy]G  
arbitrageur 套戥者；套汇者 YgDasKFm'  
arbitrary amount 临时款项 z"`?<A&u  
arrangement 措施；安排；协定 yRDLg c  
arrears 欠款 VvKH]>*  
arrears of pay 欠付薪酬 `#U6`[[  
arrears of revenue 逾期未收税款；逾期未收的帐项 +__Rk1CVh  
articles of association 组织章程；组织细则；组织章程细则 S0yT%V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uM#/  
ascertainment of profit 确定利润 zZQoY_UI  
"Asia Clear" “亚洲结算系统” KQ3 On(d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wS4wED&a  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \3/'#  
Asian Development Fund [ADF] 亚洲发展基金 qsx1:Ny1  
Asian dollar bond 亚洲美元债券 ktRdf6:~  
Asian dollar market 亚洲美元市场 MvFXVCT#  
Asian dollar rate 亚洲美元利率 RR|Eqm3)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.EQFHStr  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ln7.>.F  
asked price 沽盘；喊价；索价；卖方报价 Fjb[Ev  
assessable income 应评税入息 d-aF-  
assessable loss 应评税亏损 $4pW#4/4
 
assessable profit 应评税利润 8Qh/=Ir  
assessable value 应评税值 _i#Z'4?2E  
assessed profit 估定利润 50A_+f.7%  
assessed value 经评估价值 0Jr<>7Q1  
assessment 评税；评定；估价；评税单 nceF4Ty  
assessment number 评税编号；估价编号 t60m:k4J  
assessment of additional tax 补加税评税 ?hYe4tc-#  
assessment of performance 业绩评估；实绩评价 :QNEA3Q  
Assessor 评税主任 &$[{L)D  
asset price bubbles 资产价格泡沫 P@#6.Bb#V  
asset-backed securities 具资产保证的证券 E3qX$|.$/  
assets accretion 资产增值 ~MX@-Ff  
assets and liabilities 资产与负债 ^y,ip=<5\3  
assets betterment statement 资产递增表；资产改进表 'I2)-=ZL6  
assets lending 实物放款；有抵押贷款 WjB[e>  
assets of the company passing on the death 死者去世时转移的公司资产 W%o){+,  
assets pledged as security for liabilities 用作负债抵押的资产 x4K
5  
assets portfolio 资产投资组合 FKP^f\!M  
assets price 资产价格 
j&9~OXYv  
assets quality 资产质素 NINiX(  
assets realization 资产变现 F)G#\r  
assets refinancing arrangement 资产再集资安排 &knnWm"  
assets securitization 资产证券化 bvG Vfr "  
assets situated outside Hong Kong 在香港以外地方的资产 >vhyKq|g<  
assets stripping 削减资产；拆卖资产 iy 5  
assets value 资产值 ZpyRvDz  
assignee 承让人 tznT*EQr  
assignment 转让；转让书；转让契 RfD$@q9  
assignment of interest 权益转让 Y~6pJNR  
assignment of letters patent and trade mark 专利证书及商标转让 gE&f}M-  
assignment of property 物业转让；物业转让书 E:ytdaiT  
assignment right 转让权 shB(kb{{  
assignor 转让人 *HRRv.iQ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 lMP7o&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 F-6* BUqJ  
associate member 附属会员 @N$r'@  
associated body corporate 相联法人团体 $W2AiE[Wm  
associated company 相联公司；联属公司 Q.Acmht#  
associated corporation 相联法团 T-\
,r  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gM8eO-d  
公认会计师公会〔英国〕 c8u0\X,  
Association of Futures Exchange Brokers 香港期货经纪协会 >,v~,<3 i  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 1NTe@r!y  
association of underwriters 承保人组织 U7W ct %  
assumption of control 接管 =%p"oj]:  
assurance 担保；保险；转易；转易书 M\%{!Wzo8  
assurance of interest 权益的转易 
ocMf}"  
at 19XX price 按一九ＸＸ年价格计算 ,#A,+!4  
at a discount 按赔价计算；按贴水价格计算；打折扣 ) E\pQ5&  
at a premium 按溢价计算；按升水价格计算 VXa]L4jJ9  
at call 通知付款；按通知 1#V0g Q  
at constant market price 按固定市价计算 B
.|vmq,u  
at constant price 按固定价格计算 d3\8BKp  
at cost 按成本计算 I.>
LG  
at current market price 按当时市价计算；按现时市价计算 :/3`+&T^/  
at current price 按当时价格计算；按现时价格计算 MG6Tk(3S  
at factor cost 按要素成本计算；按生产要素成本计算 \yqiv"'  
at money-of-the-day price 按付款当日价格计算 ;Cwn1N9S  
at or better 按指定或较佳价位〔买卖指令〕 `'>>[*06:a  
at par 按面值计算；平价 La!PGZ{  
at sight 见票即付 p4[W@JV  
at the close 按收市盘 5^xt/vYa)  
at the opening 按开市盘 5FMKJ7sC9  
attestation 见证；见证条款 8|l Yf%n>j  
at-the-money option 平价期权 h\5 7t@A  
attorney 受权人；受托代表人 \@xnC$dd/  
attornment 新拥有人承认书 W)l&4#__(  
attributable profit 可归属利润 ;9~z_orNQZ  
attributable share value 可归属股份价值 }yw\+fc  
Auckland Stock Exchange 奥克兰证券交易所 {*2A
%}S  
auction 拍卖 U{x'@/Ld  
auctioneer 拍卖商 kB 2bT}  
audit 审计；核数 sw&Qks?V  
Audit Commission 审计署 v6GWD}HH,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  u32<=Q[  
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〕 X
:Zqgf  
audit review 帐目审查 [H&m@*UO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ; ^$RG
  
audited account 审计帐目；经审计的帐目 B}Qo8i7 z  
audited annual account 经审计的周年帐目 \8pbPo=x  
audited balance sheet 经审计的资产负债表 g/E;Oc
FaO  
auditor 核数师；核数主任；审计师 I}:/v$btM  
auditor's certificate 核数师证明书；审计师证明书 *n47.(a2i  
auditor's report 核数师报告；审计师报告 97g\nq<  
Aussie bond 澳元债券 'fB`e]_  
austerity budget 紧缩预算 dcA0k  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 IoX(Pa  
Australia All Ordinaries Index 澳洲所有普通股票指数 L/ZZe5I  
Australian Dollar [AUD] 澳元 s^U^n//  
Australian Options Market 澳大利亚期权市场 F,
D&  
Australian Securities Commission 澳洲证券事务监察委员会 V$@2:@8mo  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vD(;VeW[  
Australian Stock Exchange 澳大利亚证券交易所 l
yV]-w  
Austrian Schilling [ATS] 奥地利先令 dug RO[  
authentication 认证；鉴证 PyoLk  
authority to purchase 委托购买证；委购书 4e:hKv,+4  
authorization 认可；核准；授权；授权书 qUo(hbp  
authorization by direction 指示授权 `XD$1>  
authorization by instruction 指令授权 q<1@ut  
authorization by warrant 令状授权 K,RIa0)  
authorization of unit trust 单位信托的认可 D,7! /u'  
authorized agent 指定代理人 #8`G&S*  
authorized capital 法定资本 R'F|z{8  
authorized clerk 出市员 [7B&<zY/?  
authorized dealer 认可交易商 \KEL.}B9E  
authorized financial institution 认可财务机构 PQ5DTk  
authorized fund 认可基金 -{<%Wt9  
authorized fund house 获授权的基金公司；认可基金公司 B)(A#&nrb  
authorized institution 认可机构 7}*5Mir p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ILQg@Jl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 n"pADT
aB  
authorized insurer 获授权保险人；获认可承保人 +,%x&L&I  
authorized investment 特准投资项目  [W;14BD7  
authorized person 获授权人 %!q(zql  
authorized representative 获授权代表 Yc %eTh  
authorized share capital 法定股本 v|hi;l@7E  
automated quotation system 自动报价系统 K+7xjFoDIR  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <sTaXaq?  
自动交易系统〔香港期货交易所有限公司〕 T4UY%E!0  
automatic adjustment mechanism 自动调整机制 Y}Ov`ZM!r  
automatic adjustment system 自动调整系统 &8(2U-  
Automatic Clearing House 自动票据交换所 N5s_o0K4TU  
automatic exchange rates accumulation system 自动化汇率累集系统 G6 GXC`^+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 c" l~=1Dr  
automatic teller machine [ATM] 自动柜员机 U3Q'ZT  
autopay 自动转帐 4, :D4WYWD  
available assets 可用资产 7fVVU+y  
available fiscal reserve 现存财政储备 Uq&|iB#mF  
available profit 可用利润 \!%3giD5!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 /eE P^)h  
average 平均；平均数；海损 QCjmg5bf'7  
average basic salary 平均基本薪金 CN >q`[!  
average consumer expenditure 平均消费开支；一般消费开支 `*slQ}i  
average cost 平均成本 t;*'p  
average cost of land production 增辟土地平均成本
`R^)<v*  
average daily turnover 平均每日成交额 LvR=uD  
average daily wage rate 平均每日工资率 55AG>j&41
 
average expenditure pattern 平均开支模式 [fb-G5x  
average growth rate 平均增长率 |[qI2-el?  
average net fixed assets 固定资产平均净值 aw,8'N)  
average of relatives 相对价格平均数 B1GSZUd^?0  
average price 平均价格 Ug9o/I@}C  
average propensity to consume 平均消费倾向；一般消费倾向 {C3bCVQ]o  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Ghj6&K%b0  
average rate 平均率 L4dbrPE*0  
average revenue 平均收入；平均收益 > {:8c-\2}  
average stock 平均库存；平均存货 YRwS{e*u  
average yearly rent 平均年租
:c6%;2  
avoidance of double taxation 避免双重课税 fN&O `T>  
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 g'IS8@  
yXkgGY5  
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