一些有用的会计术语(也不知道发的地方对不对)A

A: S]9xqiJW  
A share Ａ股；甲类股份 pQqZ4L6v  
abatement of tax 减税；减扣免税额 x2nNkd0h  
ABN AMRO Bank N.V. 荷兰银行 5&VLq  
above-the-line expenditure 线上项目支出；经常预算支出 aFbA=6  
above-the-line receipt 线上项目收入；经常预算收入 GCIm_ n  
ABSA Asia Limited 南非联合亚洲有限公司 fa6L+wt4O  
absolute change 绝对数值变更 _H;ObTiB  
absolute expenditure 实际开支 &K\di*kN  
absolute guideline figure 绝对准则数字 R!-RSkB  
absolute interest 绝对权益 <4VUzgX2  
absolute order of discharge 绝对破产解除令 3 =S.-  
absolute profit margin 绝对利润幅度 f:=?"MX7  
absolute value 实值；绝对值 $A-b-`X  
absolutely vested interest 绝对既得权益 rA_e3L@v#[  
absorbed cost 已吸收成本；已分摊成本 J M`uIVnNA  
absorption 吸收；分摊；合并 q,m6$\g4  
absorption rate 吸收率；摊配率；分摊率 iaR'):TD  
ACB Finance Limited 亚洲商业财务有限公司 rv\<Q-uQ8  
acceptable form of reciprocity 合理的互惠条件 k3e $0`Q  
acceptable rate 适当利率；适当汇率 i|2Q}$3t2  
acceptance agreement 承兑协议 YoahqXR`  
acceptance for honour 参加承兑 ` bg{\ .q  
acceptor 承兑人；接受人；受票人 9BF#R<}h  
acceptor for honour 参加承兑人 ~xA'-N/  
accident insurance 意外保险 )!OEa]  
Accident Insurance Association of Hong Kong 香港意外保险公会 6
.*=1P*?  
accident insurance scheme 意外保险计划 ZOU$do>O  
accident year basis 意外年度基准 jaDZPX-yS  
accommodation 通融；贷款 H7R1GaJ  
accommodation bill 通融票据；空头票据 vZk+NS<  
accommodation party 汇票代发人 0/),ylCj  
account balance 帐户余额；帐户结余 WJhI6lu  
account book 帐簿 f^',J@9@  
account collected in advance 预收款项 q3 9RD  
account current book 往来帐簿 "Z,'NL>&  
account of after-acquired property 事后取得的财产报告 iJ#sg+  
account of defaulter 拖欠帐目 2.CI^.5&  
account payable 应付帐款 Gm_Cq2PD(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4s3n|6v  
account receivable 应收帐款 VdYu| w;v  
account receivable report 应收帐款报表 ?}O\'Fa8
 
account statement 结单；帐单；会计财务报表 7$/ O{GBJ  
account title 帐户名称；会计科目 k%.IIVRx  
accountant's report 会计师报告 fRq2sK;+  
Accountant's Report Rules 会计师报告规则 kELV]iWb  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?z?IEj}  
Accounting Arrangements 《会计安排》 OI1&Z4Lx  
accounting basis 会计基础 t\'URpa+5%  
accounting by Official Receiver 破产管理署署长呈交的帐目 3VcG /rf  
Accounting Circular 《会计通告》 I]zCsT.  
accounting class 会计类别 )|*HkdF`  
accounting date 记帐日期；会计结算日期 Q
Q pe.oF  
accounting for money 款项核算 ;K`qSX;;c(  
Accounting Officer 会计主任 TqzkF7;k4  
accounting period 会计报告期；会计期 yfi.<G)S  
accounting policy 会计政策；会计方针 )=2iGEVW  
accounting practice 会计惯例 cnQ( G$kh  
accounting principle 会计准则 gzi~BJ  
accounting record 会计记录 nIdvff  
accounting report 会计报告 #knpZ'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 
^e)KEkh  
Accounting Society of China 中国会计学会 R ]HHbD&;  
accounting statement 会计报表 & [4Gv61  
accounting system 会计制度；会计系统 _g 3hXsA  
accounting transaction 会计事项；帐务交易 Un7jzAvQ  
accounting treatment 会计处理 MdCEp1Z  
accounting year 会计年度 :+en8^r%  
accretion 增值；添加 f%d7?<rw  
accrual 应计项目；应累算数目 U%"v7G-  
accrual basis 应计制；权责发生制 sJMT _yt;  
accrual basis accounting 应计制会计；权责发生制会计 ]iYjS  
accrue 应累算；应计 td%EbxJK]`  
accrued benefit 应累算利益 qm]k (/w  
accrued charges 应计费用 >f74]J=V  
accrued cumulative preference share dividend 应累算的累积优先股股息 DzH1q r  
accrued expenses 应累算费用 b,~6cDU  
accrued interest payable 应付利息；应计未付利息 = gOq >`  
accrued interest receivable 应收利息；应计未收利息 ..;}EFw5  
accrued right 累算权益 ^~(@QfY  
accruing profit 应累算的利润 O~trv,?)  
accumulated fiscal reserve 累积财政储备 -NHc~=m  
accumulated profit 累积利润；滚存溢利 <`n T+c  
accumulated reserve 累积储备 jl%27Ld  
accumulation of surplus income 累积收益盈余 a%V6RyT4qW  
acquired assets 既得资产 y/Paq^Hd  
acquisition 收购；购置；取得 c?>@P  
acquisition cost 购置成本 0LN"azhz  
acquisition expenses 购置费用 x^xlH!Sc  
acquisition of 100% interest 收购全部股权 E2+O-;VN  
acquisition of control 取得控制权 ALJ^XvB4V  
acquisition of fixed assets 购置固定资产 auK*\Wjm
?  
acquisition of shell “买壳” e@w-4G(;  
acquisition price 收购价 %?@N-$j  
act of God 天灾 g>u{H:  
acting partner 执事合伙人 /X; [ 9&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `ZC_F! E  
active partner 积极参与的合伙人 {f<2VeJ  
active trading 交投活跃 Fe{lM' 8  
actual circulation 实际流通 dXg.[|S*  
actual cost 实际成本 Wz;7 |UC  
actual expenditure 实际开支；实际支出 H0LEK(K  
actual income 实际入息；实际收入；实际收益 LJ\uRfs  
actual market 现货市场 p gWBW9\  
actual price 现货价；实际价格 &,JrhMr\  
actual profit 实际利润 W0R<^5_  
actual quotation 实盘；实际价位；实际报价 ..)O/g.  
actual year basis 按实际年度计算 aHuZzYQ*"j  
actuals 实货 bXmX@A$#Io  
actuarial investigation 精算调查 a=]tqV_  
actuarial principle 精算原则 N7=lSBm  
actuarial report 精算师报告 w|lA%H7`J  
Actuarial Society of Hong Kong 香港精算学会 4$~eG"wu  
actuarial valuation 精算师估值 {mr!
E  
actuary 精算师 6F !B;D-Q  
ad referendum agreement 暂定协议；有待覆核的协定 : M=0o<  
ad valorem duty 从价税；按值征税
U["'>&B  
ad valorem duty system 从价税制 (kCzz-_\  
ad valorem fee 从价费 w&8N6gA14  
ad valorem tariff 从价关税 .hPk}B/KV  
additional allowance 额外免税额 =ss(~[  
additional amount for unexpired risk 未过期风险的额外款额 8eGq.+5G  
additional assessable profit 补加应评税利润 k[#<=G_=/E  
additional assessment 补加评税 ae_Y?g+3  
additional commitment 额外承担 R6eKI,y\"  
additional commitment vote 额外承担拨款 NGIt~"e7R4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `n)e] dn  
additional dependent parent allowance 供养父母额外免税额 d< j+a1&  
additional provision 额外拨款 }Vjg>"  
additional stamp duty 附加印花税 =r:(ga  
additional tax 补加税罚款；补加税款 HQGn[7JW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 RrA9@95+  
adjudged bankrupt 被裁定破产 .z0NMmz0z  
adjudicated bankrupt 裁定破产人 +&bJhX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m~c6b{F3Z-  
adjudication of bankruptcy 裁定破产；宣告破产 VC~1QPC9  
adjudication of insolvency 裁定无力偿还债务 }w&W\g+E$  
adjusted actual 经调整的实数；调整后的实数 w=JO$7  
adjusted current assets 经调整的流动资产；调整后的流动资产 icS%])3LF  
adjusted figure 经调整的数字；调整后的数额 ?V&#nA  
adjusted liabilities 经调整的负债；调整后的负债 s3<gq x-&r  
adjusted loss 经调整的亏损；调整后的亏损 V7DMn@Ckw  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 =[5F~--Tf  
adjusted profit 经调整的利润；调整后的利润 eO%w i.Q  
adjusted surplus 经调整的盈余额；调整后的盈余额 #$n >+lc  
adjusted value 经调整的价值；调整后的价值 gV~_m  
adjustment 调整；修订；理算〔保险〕 .=G?Zd  
adjustment centre 调剂中心 FWC\(f  
adjustment lag 调整过程的时间差距；调整时差 wB'GV1|jL  
adjustment mechanism 调整机制 'rl?'~={p  
adjustment of loss 亏损调整 e\)r"!?H`  
adjustment process 调整过程；调整程序 -A1@a=q  
adjustment range 调整幅度 aNUU' [  
administered exchange rate 受管制汇率 8/gA]I 6=#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )@(IhU)
  
administration expenses 行政费用 q8 &\;GK|  
administration fee 手续费；行政费 pz4lC=H%o  
administration in bankruptcy 破产管理 :#nfdvqm  
administration order 遗产管理令 r_>]yp  
administrator 管理人；遗产管理人 T"IDCT'z  
administrator of the estate 遗产管理人 !1m7^3l7j  
admission of debt 债项承认书 h8XoF1wuw  
admission of proof 接纳债权证明 {3Y R_^>?  
advance 放贷款项；垫付款项；预支款项；预付款项 7!sR%h5p  
advance account 暂支帐目；预付款帐户 xB:]{9r  
advance compensation 预付补偿金 pf% yEz  
advance from shareholder 股东垫款 /qaWUUf  
advance pending reimbursement 预支以待日后付还 /M2U7^9``"  
advanced economy 先进经济体系 3R>"X c  
advancement 预付；预付财产 /0m0""  
advances warrant 垫款令 aoUz_7  
advancing 贷出 3kzO VZ  
adverse balance 逆差 .RW&=1D6  
adverse exchange 逆汇 z"%{SI^  
advertisement addressed to shareholders 在报章刊登的致股东通告 zu_bno!  
advice for collection 托收通知书 _9f7@@b  
advice of drawing 提款通知书；汇票通知书 GHWt3K:*w  
advice of payment 付款通知 :@@aIFRv  
Advisory Committee [Securities and Futures Commission] /$NR@56 \  
谘询委员会〔证券及期货事务监察委员会〕 TTagZ
I$  
Advisory Committee on Diversification 经济多元化谘询委员会 l~Hu#+O  
affidavit 誓章；遗产申报誓章 ls({{34NF  
affidavit of no receipt 述明无收款的誓章 `eEiSf  
affiliate 联号；联营公司；附属公司 w!_6*  
affiliated company 附属公司；联号；联营公司 ;UpdkY 1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 u u$Jwn!S  
affordability 负担能力 9;Qgby  
African Development Bank [AfDB] 非洲开发银行 #
J'V,_wH  
after-acquired property 事后取得的财产 7TtDI=f  
after-hours dealing 市后交易 B4/\=MXb  
after-tax profit 税后盈利；税后利润；税后溢利 7u`:e,'  
agency agreement 代理协议 Og-v][  
agency expenses 代理机构的开支 oL U!x
 
agency fee 代理费 {%Rntb  
Agency Law 《代理法》 Cu!S|Xj.  
agent 代理人；承销人 S'(IG m4  
agent of company 公司代理人 {ui{Yc  
agent's fee 代理人费；经纪费 bn:74,GeyK  
aggregate 总计；总数；总体数字 U<|*
V5   
aggregate amount 总款额；总额 mr
QT:B\8  
aggregate assets and liabilities 总体资产与负债 ~K@p`CRbV  
aggregate at constant price 按固定价格计算的总体数字 H0\',X  
aggregate demand 总需求 @$fvhEkrT@  
aggregate gross position 总持仓量 bx%Ky0Z  
aggregate limit 总限额 9 lXnNK |]  
aggregate of salaries tax 合计薪俸税 zI= 9  
aggregate performance 总体表现；总体业绩 >H5_,A}f  
aggregate supply 总体供应 bjBXs;zr@\  
aggregate surplus 总盈余 ThY\K>@]  
aggregate total 整体总额 T@xaa\bzg  
aggregate value 总值；合计价值 V'FKgzd  
aggregated basis 合计基准 #Xk/<It  
aggregated net chargeable income 合计应课税入息实额 0nPg`@e.  
aggregation 合并计算；合计；总和 g;~$xXn  
aggregation of incomes of husband and wife 夫妇入息合并计算 R8>17w.  
aggregation of property 财产的总和 X`C ozyYuD  
agio 差价；贴水 ;w;+<Rd  
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》 $}EI3a  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >~O/ZDu/@  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 /%F5u}eW  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment p4uN+D`.U  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 DfjDw/{U3L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment s54AM]a{j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bg2r  
agreement for a settlement 授产协议 vt#&YXu{A  
agreement for assignment 转让协议 zmg :Z p=  
agreement for sale 售卖协议；买卖协议 1()pKBHf  
agreement for sale and purchase 买卖协议 z s\N)LyM  
agreement for the payment of interest 支付利息协议 'soll[J  
agreement for the repayment of money 还款协议 C:_-F3|]cJ  
agreement of reinsurance 再保险协议 MKh}2B#S  
Agricultural Bank of China 中国农业银行 =)%~QK{Y  
air passenger departure tax 飞机乘客离境税 79 \SbB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]P2Wa   
airport tax 机场税 Wb5n> *  
alcohol duty 酒精税 N97WI+`  
alienation 让与；让渡；转让 mUfANlQ:  
alimony 生活费；赡养费 zG7y$\A  
All Ordinaries Index [AOI] 所有普通股指数 swg*fhJFB  
all risks 全险；综合险 G[+{[W  
All Sales Record for Stock Market 《股票市场成交报告》 je74As[  
Allied Capital Resources Limited 新联财务有限公司 n){u!z)Al  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  GG(}#Z5h  
allocation letter 拨款信件 b?-KC\}v  
allocation of fund 分配款项；预留款项 NftR
2  
allocation of profit 利润分配；溢利分配 %~\I*v0
4  
allocation warrant 拨款令 &23{(]eO  
allotment 分配；配股 }}LjEOvL=  
allotment notice 股份配售通知；配股通知 CpU y~  
allotment of shares 股份分配 $'w>doUlA  
allowable 可获宽免；免税的 Yq:+.UU  
allowable business loss 可扣除的营业亏损 l]L"Ex{  
allowable expenses 可扣税的支出 $VeQvm*  
allowance 免税额；津贴；备抵；准备金 L;U?
s2&Y  
allowance for debts 债项的免税额 $*j)ey>  
allowance for depreciation by wear and tear 耗损折旧免税额 t; @T~%  
allowance for funeral expenses 殡殓费的免税额 Dc3bG@K*G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @Ll^ze&HI  
allowance for repairs and outgoings 修葺及支出方面的免税额 \98|.EG  
allowance to debtor 给债务人的津贴 {A\y4D@  
alteration of capital 资本更改 pYj}
 
alternate trustee 候补受托人 gb26Y!7%  
amalgamation 合并 '/fueku  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fS4 Ru  
ambit of charges 征税范围；收费范围 EdCcnl?R6  
amended valuation 经修订的估值 SpMHq_MLM  
American Commodities Exchange 美国商品交易所 36d6KS 7  
American Express Bank Limited 美国运通银行 yW;]J87*  
American Stock Exchange 美国证券交易所 lrmz'M'  
amortization 摊销 v{) *P.E  
amount due from banks 存放银行同业的款项 <%"CQT6g%  
amount due from banks abroad 存放海外银行同业的款项 8Ib5  
amount due from holding companies 控股公司欠款 ~V/?/J$  
amount due from local banks 存放本港银行同业的款项 h@{CMe
 
amount due to banks 银行同业的存款 #VuiY  
amount due to banks abroad 海外银行同业的存款 m,SWG[~  
amount due to holding companies 控股公司存款 (wp?tMN5#  
amount due to local banks 本港银行同业的存款 bKQ-PM&I/t  
amount due to outport banks 外埠银行同业的存款 fK4NmdTV  
amount for note issue 发行纸币的款额 \O\veB8  
amount of bond 担保契据的款额 R}$A>)%dx  
amount of consideration 代价款额 ~g&Gi)je  
amount of contribution 供款数额 A[Vhy;xz  
amount of indebtedness 负债款额 3Ol`i$  
amount of principal of the loan 贷款本金额 9j1 tcT  
amount of rates chargeable 应征差饷数额 6~Y`<#X5J  
amount of share capital 股本额 0T:ZWRjH  
amount of sums assured 承保款额 vl5r~F  
amount of variation 变动幅度 mam(h{f$  
amount of vote 拨款数额 Ns-3\~QSi  
amount payable 应付款额 GTW
5f  
amount receivable 应收款额 lsOZ%p%fV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A"B[F#
  
analysis 分析 &z"yls  
ancillary risk 附属风险 o vX9  
annual account 周年帐目；周年帐目报表；年度决算；年结 ETaLE[T%1  
annual accounting date 年结日期 ^S^7u  
annual allowance 每年免税额；年积金；年度津贴；年津 ?Q: KW  
annual balance 年度余额 :2MHx}]il  
annual disposable income 每年可动用收入 5dhT?/qvc  
annual estimates 周年预算 xilA`uw`1  
annual fee 年费 HNV"'p;  
annual general meeting 周年大会 Cc` )P>L  
annual growth rate 年增率；每年增长率 Q46sPMH+_  
annual long-term supplement 长期个案每年补助金 M9wj };vy  
annual pensionable emolument 可供计算退休金的年薪 UzUt=s!^H  
annual report 年报 X-5&c$hv  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6M@m`c  
annual return 周年报表；周年申报表；每年报税表格 Zc*gRC  
Annual Return Rules 《周年报表规则》 ^4tz*i  
annual review of consumer prices 每年消费物价回顾 ]|/\Sd  
annual roll-forward basis 逐年延展方式 !Baq4V?KN  
annual salary 年薪 ysQ8==`38i  
annual statement 年度报表；年度决算表 CfjVx  
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 ~[ x}  
annuitant 年金受益人 g/x\#W  
annuity 年金 S)*!jI  
annuity contract 年金合约 g}
'(V>(  
annuity on human life 人寿年金 l}mzCIw%  
antecedent debt 先前的债项 N2`u ]*"0  
ante-dated cheque 倒填日期支票 J
/^|
Y6  
anticipated expenditure 预期开支 b{l
kl?@a  
anticipated net profit 预期纯利 u9)<i]2  
anticipated revenue 预期收入
<utD&D8w  
anti-inflation measure 反通货膨胀措施 +X7+:QQ}  
anti-inflationary stance 反通货膨胀立场 T\o!^|8
 
apparent deficit 表面赤字 f*ZIBTb 9  
apparent financial solvency 表面偿债能力 %/=#8v4*  
apparent partner 表面合伙人 /,2${$c!  
application for personal assessment 个人入息课税申请书 {;ur~KE  
application of fund 资金应用 X&({`Uw<K  
application to release as liquidator and to destruct the books of accounts and documents 06vxsT@
 
申请免除清盘人职务及毁灭帐簿与文件 }5sJd>u5^  
appointed actuary 委任精算师 UP |#WegO  
appointed auditor 委任核数师；委任审计师 HtGGcO'bqg  
appointed trustee 委任的受托人 .+hM1OF`x  
appointer 委任人 ""^.fh  
apportioned pro rata 按比例分摊 |DMa2}%  
apportionment 分配；分摊 j%O
nLTZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lBnG!!VrWa  
apportionment formula 分摊方程式 ^DS+O>  
apportionment of estate duty 遗产税的分摊 ;COZH
j9b  
appraisal 估价；评估 z'ZGN{L  
appreciable growth 可观增长 qddP-uN  
appreciable impact 显着影响 9% AL f 9  
appreciable increase 可观增长 6z80Y*|eJ  
appreciation 增值；升值 mu =H&JC  
appreciation against other currencies 相对其他货币升值 fF} NPl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aqAWaO  
appreciation tax 增值税 o%\p
I%  
appropriation 拨款；拨用；拨付 (3+:/,{'$  
appropriation account 拨款帐目 f.&Y_G3a<  
Appropriation Bill 拨款法案 -g]g  
appropriation-in-aid system 补助拨款办法 Um9]X@z  
approved assets 核准资产 O8%Y .SK  
approved basket stock 认可一篮子证券 B?)=d,E  
approved budget 核准预算 FGG7;0(  
approved charitable donation 认可慈善捐款 v(2|n}qY  
approved charitable institution 认可慈善机构 |,Xrt8O/[  
approved currency 核准货币；认可货币 _o-D},f*e  
approved estimates 核准预算 &r Lg/UEV-  
approved estimates of expenditure 核准开支预算 *eo<5YUHt  
approved overseas insurer 核准海外保险人 wIT}>8o  
approved overseas trust company 核准海外信托公司 )Vb_0n=^  
approved pooled investment fund 核准汇集投资基金 79 ZBVe(}  
approved provident fund scheme 认可公积金计划 -O-qEQd  
approved provision 核准拨款 csF!*!tta  
approved redeemable share 核准可赎回股份 #7~M1/eH=t  
approved regional stock 认可地区性证券 YaDr.?  
approved retirement scheme 认可退休金计划 $!_]mz6*  
approved subordinated loan 核准附属贷款 , 1{)B  
arbitrage 套戥；套汇；套利 uM
9[  
arbitrageur 套戥者；套汇者 jTJ]: EN  
arbitrary amount 临时款项 T7{Z0-  
arrangement 措施；安排；协定 .<C}/Cl  
arrears 欠款 *n=NBkq%/!  
arrears of pay 欠付薪酬 xW;-=Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 GKNH{|B$D  
articles of association 组织章程；组织细则；组织章程细则 2So7fZa^wg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U ExK|t  
ascertainment of profit 确定利润 yEe4{j$  
"Asia Clear" “亚洲结算系统” tj_+0J$sw:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &[hq !v  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1>SCY_Cv  
Asian Development Fund [ADF] 亚洲发展基金 ~"+Fp&[9f  
Asian dollar bond 亚洲美元债券 9\]%N;;Lo  
Asian dollar market 亚洲美元市场 -  zQ  
Asian dollar rate 亚洲美元利率 . 787+J?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 AZCbUkq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @]H:=Q'gj  
asked price 沽盘；喊价；索价；卖方报价 gB\KD{E  
assessable income 应评税入息 yjbqby7  
assessable loss 应评税亏损 /v1Rn*VF!  
assessable profit 应评税利润 6NV- &0 _  
assessable value 应评税值 P#g"c.?;  
assessed profit 估定利润 K~_[[)14b  
assessed value 经评估价值 FasA f(3  
assessment 评税；评定；估价；评税单 {yy^DlHb  
assessment number 评税编号；估价编号 "s]c79t  
assessment of additional tax 补加税评税 bX:ARe O  
assessment of performance 业绩评估；实绩评价 ^
< ,Np+  
Assessor 评税主任 n(gw%w+\7  
asset price bubbles 资产价格泡沫 0vs9# <&V  
asset-backed securities 具资产保证的证券 q=5#t~?  
assets accretion 资产增值 +FWkhmTv  
assets and liabilities 资产与负债
4 }l,F  
assets betterment statement 资产递增表；资产改进表 r2T-=XWB  
assets lending 实物放款；有抵押贷款 / W}Za&]  
assets of the company passing on the death 死者去世时转移的公司资产 0.
+"K}  
assets pledged as security for liabilities 用作负债抵押的资产 UpgY}pf}  
assets portfolio 资产投资组合 rZDlPp>BPZ  
assets price 资产价格 %/:{x()G  
assets quality 资产质素  @t  
assets realization 资产变现 DdTTWp/  
assets refinancing arrangement 资产再集资安排 lbv9 kk[
 
assets securitization 资产证券化 Y)>GwFK$  
assets situated outside Hong Kong 在香港以外地方的资产 a r#p7N  
assets stripping 削减资产；拆卖资产 eyZ /%4'q  
assets value 资产值 7mSVL\\^  
assignee 承让人 Elt=/,v`!  
assignment 转让；转让书；转让契 N4%q-fi  
assignment of interest 权益转让 O4kBNUI/  
assignment of letters patent and trade mark 专利证书及商标转让 Nkt(1?:
-'  
assignment of property 物业转让；物业转让书 oY
:6
a  
assignment right 转让权 b:Lp`8Du  
assignor 转让人 oXgKuR  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {|%N  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %v\0Dm+A  
associate member 附属会员 ;%Jw9G\h  
associated body corporate 相联法人团体 |\j'Z0  
associated company 相联公司；联属公司 j(!M  
associated corporation 相联法团 2B7X~t>8a  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] xn&G`  
公认会计师公会〔英国〕 <@}~
Fp@  
Association of Futures Exchange Brokers 香港期货经纪协会 *]fBd<(8  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 n^|n6(EZ  
association of underwriters 承保人组织 =Uta5$\a)  
assumption of control 接管 LqTyE  
assurance 担保；保险；转易；转易书 s% "MaDz  
assurance of interest 权益的转易 |~bl%g8xP  
at 19XX price 按一九ＸＸ年价格计算 _](vt,|L  
at a discount 按赔价计算；按贴水价格计算；打折扣 Lo
LmT7  
at a premium 按溢价计算；按升水价格计算 8oG0tX3i  
at call 通知付款；按通知 0l6z!@GhT  
at constant market price 按固定市价计算 -DrR6kGjR  
at constant price 按固定价格计算 
x-k}RI  
at cost 按成本计算 ?5nF` [rx  
at current market price 按当时市价计算；按现时市价计算 e%&2tf4  
at current price 按当时价格计算；按现时价格计算 }u&.n pc  
at factor cost 按要素成本计算；按生产要素成本计算 ewqfs/  
at money-of-the-day price 按付款当日价格计算 ^zHBDRsb2F  
at or better 按指定或较佳价位〔买卖指令〕 15_OtK  
at par 按面值计算；平价 _PrK6M@"L  
at sight 见票即付 .N8AkQ(Ok  
at the close 按收市盘 <jT6|2'  
at the opening 按开市盘 K*Zf^g m  
attestation 见证；见证条款 #CoJ S[t  
at-the-money option 平价期权 %^m6Q!
  
attorney 受权人；受托代表人 &dZ-}. af  
attornment 新拥有人承认书 a3 <D1"  
attributable profit 可归属利润 pGz-5afL  
attributable share value 可归属股份价值 \~1M\gZP  
Auckland Stock Exchange 奥克兰证券交易所 w: ~66 TCI  
auction 拍卖 Uu{I4ls6B  
auctioneer 拍卖商 6)m}e?
D>  
audit 审计；核数 t5#IiPp  
Audit Commission 审计署 o`HZS|>K*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] U(DK~#}  
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〕 gk\IivPb  
audit review 帐目审查 3hr&p{/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {%xwoMVc+  
audited account 审计帐目；经审计的帐目 _e$15qW+  
audited annual account 经审计的周年帐目 A^_BK(EY  
audited balance sheet 经审计的资产负债表 Mf%0Cx `  
auditor 核数师；核数主任；审计师 v`MCV29!}  
auditor's certificate 核数师证明书；审计师证明书 0b9K/a%sQv  
auditor's report 核数师报告；审计师报告 I0=YIcH5  
Aussie bond 澳元债券 7wsn8_n9  
austerity budget 紧缩预算 *,~d!Fc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S1&mY'c  
Australia All Ordinaries Index 澳洲所有普通股票指数 dJM)~Ay-  
Australian Dollar [AUD] 澳元 wp`a:QZ8N  
Australian Options Market 澳大利亚期权市场 bR6.Xdt.n  
Australian Securities Commission 澳洲证券事务监察委员会 1q<BYc+z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V&<vRIsN  
Australian Stock Exchange 澳大利亚证券交易所 Mo|[Muj8b  
Austrian Schilling [ATS] 奥地利先令 fn )m$\2  
authentication 认证；鉴证 .v%H%z~Rl#  
authority to purchase 委托购买证；委购书 sPn[FuT>+s  
authorization 认可；核准；授权；授权书 EA9`-xs|  
authorization by direction 指示授权 g4(B=G\j  
authorization by instruction 指令授权 mL`,v WL/`  
authorization by warrant 令状授权 `:!mPNW#  
authorization of unit trust 单位信托的认可 t\E#8  
authorized agent 指定代理人 %geiJ z  
authorized capital 法定资本 T>s~bIzL*e  
authorized clerk 出市员 0&2(1  
authorized dealer 认可交易商 Ro$'|}(+A  
authorized financial institution 认可财务机构 qz"di~7  
authorized fund 认可基金 5G cdz  
authorized fund house 获授权的基金公司；认可基金公司 ]7n+|@3x  
authorized institution 认可机构 ?9nuL}m!a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $5ZBNGr  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6U6,Wu  
authorized insurer 获授权保险人；获认可承保人 YU.aZdA&V3  
authorized investment 特准投资项目 s~$ZTzV  
authorized person 获授权人 f/RzE  
authorized representative 获授权代表 5mUHk]W  
authorized share capital 法定股本 f4)fa yAVp  
automated quotation system 自动报价系统 `P<}MeJ\l  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] sL|*0,#K  
自动交易系统〔香港期货交易所有限公司〕 7N,E%$QL  
automatic adjustment mechanism 自动调整机制 B)g7MG  
automatic adjustment system 自动调整系统 js)M c*]&  
Automatic Clearing House 自动票据交换所 %719h>$  
automatic exchange rates accumulation system 自动化汇率累集系统 -jdS8n4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 L\}o(P(  
automatic teller machine [ATM] 自动柜员机 Cqy84!Z<  
autopay 自动转帐 Meo(|U  
available assets 可用资产 $L_-U~^  
available fiscal reserve 现存财政储备 1@sy:{ d`  
available profit 可用利润 T%Xl(.Ft  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _0ki19rs  
average 平均；平均数；海损 Z .VIb|  
average basic salary 平均基本薪金 ol7%$:S  
average consumer expenditure 平均消费开支；一般消费开支 TZ{';oU  
average cost 平均成本 0(A`Ia  
average cost of land production 增辟土地平均成本 hu0z):>y  
average daily turnover 平均每日成交额 E|Mu1I]e  
average daily wage rate 平均每日工资率 os0fwv  
average expenditure pattern 平均开支模式 HpY-7QTPJ~  
average growth rate 平均增长率 3:Q5dr+1_  
average net fixed assets 固定资产平均净值 :["iBrFp  
average of relatives 相对价格平均数 F)_jW  
average price 平均价格 rpH ,c[D  
average propensity to consume 平均消费倾向；一般消费倾向 esU9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;+] mcgN!  
average rate 平均率 (CFm6p'RZ  
average revenue 平均收入；平均收益 ZN#mu]jC?  
average stock 平均库存；平均存货 "1|n]0BF  
average yearly rent 平均年租 2\80S[f  
avoidance of double taxation 避免双重课税 }A,9`  
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 3gtQS3$4s  
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