一些有用的会计术语(也不知道发的地方对不对)A

A: %;"y+YFdv  
A share Ａ股；甲类股份 IdxzE_@  
abatement of tax 减税；减扣免税额 w)jISu;RG  
ABN AMRO Bank N.V. 荷兰银行 G<;*SYAb  
above-the-line expenditure 线上项目支出；经常预算支出 S>; 5[l 4  
above-the-line receipt 线上项目收入；经常预算收入 9JKEw  
ABSA Asia Limited 南非联合亚洲有限公司 HLHz2-lI  
absolute change 绝对数值变更 x3eZ^8^1}  
absolute expenditure 实际开支
f'3$9x  
absolute guideline figure 绝对准则数字 VgS_s k  
absolute interest 绝对权益 rk)`\=No  
absolute order of discharge 绝对破产解除令 ,wdD8ZT'Ip  
absolute profit margin 绝对利润幅度
9@)O_@=  
absolute value 实值；绝对值 h3@v+Z<}  
absolutely vested interest 绝对既得权益 t<?,F  
absorbed cost 已吸收成本；已分摊成本 Y:)e(c"A  
absorption 吸收；分摊；合并 ?5 [=(\/.  
absorption rate 吸收率；摊配率；分摊率 W'u>#  
ACB Finance Limited 亚洲商业财务有限公司 vEz"xz1j!]  
acceptable form of reciprocity 合理的互惠条件 ib791  
acceptable rate 适当利率；适当汇率 _2 osV[e  
acceptance agreement 承兑协议 N=g"(%  
acceptance for honour 参加承兑 yJe>JK~)  
acceptor 承兑人；接受人；受票人 ZWp(GC1NA  
acceptor for honour 参加承兑人 qA5r  
accident insurance 意外保险 t.\dpBq  
Accident Insurance Association of Hong Kong 香港意外保险公会 i<g-+Qs  
accident insurance scheme 意外保险计划 %BB%pC  
accident year basis 意外年度基准 TrR8?-  
accommodation 通融；贷款 w917N4$  
accommodation bill 通融票据；空头票据 2SR:FUV/  
accommodation party 汇票代发人 X+]G-  
account balance 帐户余额；帐户结余 i8HTzv"J  
account book 帐簿 8Kk(8a&v  
account collected in advance 预收款项 DrK{}uM  
account current book 往来帐簿 8BNi1Qn$  
account of after-acquired property 事后取得的财产报告 I ?.^ho  
account of defaulter 拖欠帐目 LvYB7<zk>  
account payable 应付帐款 m/EFHS49  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4#hSJ(~7S  
account receivable 应收帐款 cDkf qcC  
account receivable report 应收帐款报表 dzrio-QU~  
account statement 结单；帐单；会计财务报表 r^ ZEImjc  
account title 帐户名称；会计科目 D=
&Me=$  
accountant's report 会计师报告 K8Y=S12Ti  
Accountant's Report Rules 会计师报告规则 h;NYdX5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @bP)406p  
Accounting Arrangements 《会计安排》 OY@ %p}l  
accounting basis 会计基础 vd4ytC  
accounting by Official Receiver 破产管理署署长呈交的帐目 PXNh&N  
Accounting Circular 《会计通告》 )q3p-)@kQ  
accounting class 会计类别 6<(
.4a?  
accounting date 记帐日期；会计结算日期 Z0r?|G0  
accounting for money 款项核算 W#3Q ^Z?  
Accounting Officer 会计主任 v^+Sh|z/  
accounting period 会计报告期；会计期 "AGLVp.zT  
accounting policy 会计政策；会计方针 WX6&oy>  
accounting practice 会计惯例 ]~hk6kS8Q  
accounting principle 会计准则 0v$~90)  
accounting record 会计记录 K0Fh%Y4)QH  
accounting report 会计报告 s.NGA.]$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WaR`Kp+>  
Accounting Society of China 中国会计学会 #$qTFN  
accounting statement 会计报表 \6*I'|5d  
accounting system 会计制度；会计系统 0}quG^%_  
accounting transaction 会计事项；帐务交易 !f&g-V  
accounting treatment 会计处理 m$T-s|SY  
accounting year 会计年度 jPW#(3hoE  
accretion 增值；添加 $[=%R`~w  
accrual 应计项目；应累算数目 = 6\^%  
accrual basis 应计制；权责发生制 #"iu|D  
accrual basis accounting 应计制会计；权责发生制会计 < F+l  
accrue 应累算；应计 !5uGd`^I  
accrued benefit 应累算利益 $43qME  
accrued charges 应计费用 M}v/tRI  
accrued cumulative preference share dividend 应累算的累积优先股股息 K?$^@
N  
accrued expenses 应累算费用 Sa;qW3dt3E  
accrued interest payable 应付利息；应计未付利息 L AA
HEv  
accrued interest receivable 应收利息；应计未收利息 IG9VdDj  
accrued right 累算权益 MfQ?W`Kop  
accruing profit 应累算的利润 |R\>@Mg#B  
accumulated fiscal reserve 累积财政储备 3]3|  
accumulated profit 累积利润；滚存溢利 Is?La  
accumulated reserve 累积储备 A`o8'+`C  
accumulation of surplus income 累积收益盈余 PxkOT*
 
acquired assets 既得资产 JQHvz9Yg  
acquisition 收购；购置；取得 (|1A?@sJ#h  
acquisition cost 购置成本 EV@X*| w  
acquisition expenses 购置费用 uw+M  
acquisition of 100% interest 收购全部股权 XaPV94  
acquisition of control 取得控制权 % 0+j?>#X  
acquisition of fixed assets 购置固定资产 eHNyNVz  
acquisition of shell “买壳” :I^;jdL  
acquisition price 收购价 AvV|(K"  
act of God 天灾 R)ITy!z  
acting partner 执事合伙人 t+T4-1 3a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !Bq3Z?xA}  
active partner 积极参与的合伙人 +8d1|cB"  
active trading 交投活跃 M>ruKHipFE  
actual circulation 实际流通 @8rx`9  
actual cost 实际成本 x!58c
S*  
actual expenditure 实际开支；实际支出 :~N-.#  
actual income 实际入息；实际收入；实际收益 ly_HWuFJ3  
actual market 现货市场 TXvI4"&  
actual price 现货价；实际价格 K\6u9BYG  
actual profit 实际利润 !sW(wAy?o  
actual quotation 实盘；实际价位；实际报价 @x'"~"%7b  
actual year basis 按实际年度计算 [o+q>|q  
actuals 实货 y0.8A-2:  
actuarial investigation 精算调查 e)#J1(j_  
actuarial principle 精算原则 c*L\_Vx+  
actuarial report 精算师报告 8~z~_TD6m@  
Actuarial Society of Hong Kong 香港精算学会 6){]1h"  
actuarial valuation 精算师估值 dD|OSB7I7  
actuary 精算师 ^pF&`2eD  
ad referendum agreement 暂定协议；有待覆核的协定 QD*35Y!d  
ad valorem duty 从价税；按值征税 YhE+W  
ad valorem duty system 从价税制 WE.{p>  
ad valorem fee 从价费 P0j8- I  
ad valorem tariff 从价关税 p(`6hWx  
additional allowance 额外免税额 (w/T-*  
additional amount for unexpired risk 未过期风险的额外款额 Xe:jAkDp  
additional assessable profit 补加应评税利润 B s#hr3h-  
additional assessment 补加评税 .|b$NM  
additional commitment 额外承担 K<ft2anY5  
additional commitment vote 额外承担拨款 +kO!Xc%P&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l@+7:n4K0  
additional dependent parent allowance 供养父母额外免税额 JJ2_hVU  
additional provision 额外拨款 sjwo/+2  
additional stamp duty 附加印花税 9s$CA4?HP  
additional tax 补加税罚款；补加税款 f"SD/]q-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m\r@@!  
adjudged bankrupt 被裁定破产 ![_*(8v}S  
adjudicated bankrupt 裁定破产人 :^WKT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 BB*f
4z$Y%  
adjudication of bankruptcy 裁定破产；宣告破产 ?+W9az]+  
adjudication of insolvency 裁定无力偿还债务 VZymM<O  
adjusted actual 经调整的实数；调整后的实数 y8!4q  
adjusted current assets 经调整的流动资产；调整后的流动资产 mA
+&Io  
adjusted figure 经调整的数字；调整后的数额 mmEYup(l0;  
adjusted liabilities 经调整的负债；调整后的负债 Cdu4U}^H  
adjusted loss 经调整的亏损；调整后的亏损 Za3]d+qm  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 vZ&T}H~8  
adjusted profit 经调整的利润；调整后的利润 (b~T]3Es  
adjusted surplus 经调整的盈余额；调整后的盈余额 xLWwYK  
adjusted value 经调整的价值；调整后的价值 _'>oXQJ  
adjustment 调整；修订；理算〔保险〕 ``Dq  
adjustment centre 调剂中心 s!&#c`=  
adjustment lag 调整过程的时间差距；调整时差 e .2ib?8  
adjustment mechanism 调整机制 {kCw+eXn?  
adjustment of loss 亏损调整 T| V:$D'  
adjustment process 调整过程；调整程序 IsM}'.  
adjustment range 调整幅度 ]#l/2V1  
administered exchange rate 受管制汇率 9m<jcxla$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 PHXZ=A+  
administration expenses 行政费用 &cHV7  
administration fee 手续费；行政费 `
c5"d  
administration in bankruptcy 破产管理 Q$1bWUS&  
administration order 遗产管理令 X
=!^] 3zH  
administrator 管理人；遗产管理人 G{ sOR  
administrator of the estate 遗产管理人 vss(twg  
admission of debt 债项承认书 : $Y9jR  
admission of proof 接纳债权证明 E2@65b$  
advance 放贷款项；垫付款项；预支款项；预付款项 Nj xoTLI  
advance account 暂支帐目；预付款帐户 Ba*,-i3ZK  
advance compensation 预付补偿金 )
ufg9"\  
advance from shareholder 股东垫款 luuX2Mx>o  
advance pending reimbursement 预支以待日后付还 g-HN  
advanced economy 先进经济体系  TYmP)  
advancement 预付；预付财产 bRJMYs  
advances warrant 垫款令 eg?<mKrZ  
advancing 贷出 m-*i>4;  
adverse balance 逆差 iZNts%Y]  
adverse exchange 逆汇 K[Kh&`T  
advertisement addressed to shareholders 在报章刊登的致股东通告 Fzpfoz<N  
advice for collection 托收通知书 /#-C4"|  
advice of drawing 提款通知书；汇票通知书 \h DdU+  
advice of payment 付款通知 *-q"3D`  
Advisory Committee [Securities and Futures Commission] &8>IeK{I  
谘询委员会〔证券及期货事务监察委员会〕 8XzR wYV  
Advisory Committee on Diversification 经济多元化谘询委员会 h\.zdpR  
affidavit 誓章；遗产申报誓章 oCi=4#g%7  
affidavit of no receipt 述明无收款的誓章 S\5bmvqP"  
affiliate 联号；联营公司；附属公司 8X`tU<A
b  
affiliated company 附属公司；联号；联营公司 "@d[h,TM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]2'na?q9  
affordability 负担能力 e~@[18  
African Development Bank [AfDB] 非洲开发银行 jJY"{foWV  
after-acquired property 事后取得的财产 \ 3?LqJ  
after-hours dealing 市后交易 lR[qqFR  
after-tax profit 税后盈利；税后利润；税后溢利 W$rH"_@m  
agency agreement 代理协议 zG9Y!
SY\-  
agency expenses 代理机构的开支 bKQ"ax>6p  
agency fee 代理费 ;3: q?&  
Agency Law 《代理法》 GXjfQ~<]  
agent 代理人；承销人 9h%?QC  
agent of company 公司代理人 Jn3An  
agent's fee 代理人费；经纪费 xY U.D+RY  
aggregate 总计；总数；总体数字 dd%h67J2<  
aggregate amount 总款额；总额
k^%B5  
aggregate assets and liabilities 总体资产与负债 8<7GdCME  
aggregate at constant price 按固定价格计算的总体数字 ,^WJm?R  
aggregate demand 总需求 XC "'Q+  
aggregate gross position 总持仓量 tBT<EV{ G  
aggregate limit 总限额 {g~bQ2wDC  
aggregate of salaries tax 合计薪俸税 z=_Ef3`M  
aggregate performance 总体表现；总体业绩 -gas?^`  
aggregate supply 总体供应 R8UYP=Kp  
aggregate surplus 总盈余 VX+jadYdq  
aggregate total 整体总额 wTGbd  
aggregate value 总值；合计价值 mBJeqG  
aggregated basis 合计基准 HU-QDp%*r7  
aggregated net chargeable income 合计应课税入息实额 -zO2|@S,  
aggregation 合并计算；合计；总和 'vq:D$A  
aggregation of incomes of husband and wife 夫妇入息合并计算 k`9)=&zX+  
aggregation of property 财产的总和 `S.ZS}~!F  
agio 差价；贴水 <[J[idY1he  
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》 -

,aeM~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment RQp|T5Er*  
《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》 !>`N$-U X  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7kK #\dI  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ~+bGN  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment p=B>~CH  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
u#A<hq;  
agreement for a settlement 授产协议 -0Tnh;&=  
agreement for assignment 转让协议 E)-r+ <l  
agreement for sale 售卖协议；买卖协议 X3:XTuV  
agreement for sale and purchase 买卖协议 #n
O|A\N  
agreement for the payment of interest 支付利息协议 7GSV  
agreement for the repayment of money 还款协议 2Nm>5l  
agreement of reinsurance 再保险协议 ~h=X8-D  
Agricultural Bank of China 中国农业银行 ZBG
}3Z   
air passenger departure tax 飞机乘客离境税 TLf9>= OVh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -;XKcS7Ue  
airport tax 机场税 {(#%N5%  
alcohol duty 酒精税 T<joRR  
alienation 让与；让渡；转让 {[t`j+J  
alimony 生活费；赡养费 H:JLAK  
All Ordinaries Index [AOI] 所有普通股指数 9Sq%s&  
all risks 全险；综合险 !.<T"8BUpv  
All Sales Record for Stock Market 《股票市场成交报告》 cx$Gic:4  
Allied Capital Resources Limited 新联财务有限公司 xwZ8D<e-,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >Aq870n  
allocation letter 拨款信件 L~/
qGDXC?  
allocation of fund 分配款项；预留款项 q*AQq=  
allocation of profit 利润分配；溢利分配 Y'3}G<'%  
allocation warrant 拨款令 /DO/Tqdfe  
allotment 分配；配股 zT* .jv  
allotment notice 股份配售通知；配股通知 h2;z4  
allotment of shares 股份分配 daAyx-  
allowable 可获宽免；免税的 5;TuVU.8Q  
allowable business loss 可扣除的营业亏损 Hj1 EGCA  
allowable expenses 可扣税的支出 tAFti+Qb  
allowance 免税额；津贴；备抵；准备金 hc$@J}`  
allowance for debts 债项的免税额 ~ZlC '  
allowance for depreciation by wear and tear 耗损折旧免税额 '7B"(dA&C  
allowance for funeral expenses 殡殓费的免税额 oXt,e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i~{ _eQV  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,C
i/xnI  
allowance to debtor 给债务人的津贴 A?"h@-~2  
alteration of capital 资本更改 UU}7U]9u  
alternate trustee 候补受托人 E}Xka1 Bn  
amalgamation 合并 N(3R|Ii  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r\9TMg`C  
ambit of charges 征税范围；收费范围 =FBpo2^QB;  
amended valuation 经修订的估值 qkP/Nl. u  
American Commodities Exchange 美国商品交易所 Px'!;  
American Express Bank Limited 美国运通银行 dow^*{fqZ  
American Stock Exchange 美国证券交易所 qturd7  
amortization 摊销 =OV2uq  
amount due from banks 存放银行同业的款项 L8vOBI7N  
amount due from banks abroad 存放海外银行同业的款项 SHqyvF  
amount due from holding companies 控股公司欠款 IdRdW{o  
amount due from local banks 存放本港银行同业的款项 H.O(*Q=  
amount due to banks 银行同业的存款 cf[vf!vi  
amount due to banks abroad 海外银行同业的存款 @#b0T:+v'  
amount due to holding companies 控股公司存款 *R`MMm  
amount due to local banks 本港银行同业的存款 2+92Q_+  
amount due to outport banks 外埠银行同业的存款 jlKGXD)Q[  
amount for note issue 发行纸币的款额 oBlzHBn>0  
amount of bond 担保契据的款额 3On JWuVfZ  
amount of consideration 代价款额 ^,2c-  
amount of contribution 供款数额 tnW;E\cR  
amount of indebtedness 负债款额 ~j,TVY  
amount of principal of the loan 贷款本金额 t&814Uf&\  
amount of rates chargeable 应征差饷数额 8gmn6dCf  
amount of share capital 股本额 [7"}=9  
amount of sums assured 承保款额 LnMwx#^*  
amount of variation 变动幅度 jgvh[@uB?  
amount of vote 拨款数额 6|;0ax4:P  
amount payable 应付款额 {u30rc"  
amount receivable 应收款额 )hL^+Nn bR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #cEq_[
yI  
analysis 分析 coB6 rW  
ancillary risk 附属风险 +|nsu4t,<  
annual account 周年帐目；周年帐目报表；年度决算；年结 +6%7CC6  
annual accounting date 年结日期 l6B.6 '4)w  
annual allowance 每年免税额；年积金；年度津贴；年津 T~Yg5J  
annual balance 年度余额 Cals?u#U=  
annual disposable income 每年可动用收入 B {i&
~k  
annual estimates 周年预算 Tj,Nmb>Q7'  
annual fee 年费 rqvU8T7A  
annual general meeting 周年大会 6dT|;koWbm  
annual growth rate 年增率；每年增长率 f Lk"tW  
annual long-term supplement 长期个案每年补助金 ~{ .,8jE  
annual pensionable emolument 可供计算退休金的年薪 owMuT^x?  
annual report 年报 
/;UTC)cJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ry%YM,K3  
annual return 周年报表；周年申报表；每年报税表格 l/V&s<  
Annual Return Rules 《周年报表规则》 fJ :jk6@  
annual review of consumer prices 每年消费物价回顾 mW$ot.I  
annual roll-forward basis 逐年延展方式 -iQsi4  
annual salary 年薪 E0bFx5e5fu  
annual statement 年度报表；年度决算表 M
5+W$W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 q=[U}{  
annuitant 年金受益人 ~&[u]u[  
annuity 年金 5K(n3?1z)  
annuity contract 年金合约 UIw?;:Y  
annuity on human life 人寿年金 s4IKSX  
antecedent debt 先前的债项 x\;GoGsez  
ante-dated cheque 倒填日期支票 DM/hcY$MW  
anticipated expenditure 预期开支 dt.-C_MO  
anticipated net profit 预期纯利 zlX!xqHj  
anticipated revenue 预期收入 p[P[#IeL  
anti-inflation measure 反通货膨胀措施 GHrBK&  
anti-inflationary stance 反通货膨胀立场 |2UauTp5yK  
apparent deficit 表面赤字 HU3Vv<lz  
apparent financial solvency 表面偿债能力 bf^ly6ml  
apparent partner 表面合伙人 /Y^7Rl  
application for personal assessment 个人入息课税申请书 c20|Cx2m  
application of fund 资金应用 VEo^ :o)r  
application to release as liquidator and to destruct the books of accounts and documents xDe47&qKM  
申请免除清盘人职务及毁灭帐簿与文件 &(\@sxAyZ  
appointed actuary 委任精算师 }@4|7  
appointed auditor 委任核数师；委任审计师 y84XoDQ  
appointed trustee 委任的受托人 WA$ p_% r=  
appointer 委任人 & ^!v*=z  
apportioned pro rata 按比例分摊 4O Zy&,  
apportionment 分配；分摊 &x/k^p=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Cs;<'[_?YO  
apportionment formula 分摊方程式 NQ3|\<Wt  
apportionment of estate duty 遗产税的分摊 i~AJ.@ #  
appraisal 估价；评估 AuM:2N2  
appreciable growth 可观增长 I_L;T  
appreciable impact 显着影响 'qlxAYw<f  
appreciable increase 可观增长 j)<[j&OWw  
appreciation 增值；升值 EreAn  
appreciation against other currencies 相对其他货币升值 iDvpXn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  bn|DRy  
appreciation tax 增值税 A@{ !:_55  
appropriation 拨款；拨用；拨付 ][N) 2_^M  
appropriation account 拨款帐目 <wqRk<  
Appropriation Bill 拨款法案 9e76pP(  
appropriation-in-aid system 补助拨款办法 I1J)#p%H.  
approved assets 核准资产 .i
\wE@v  
approved basket stock 认可一篮子证券 !Ba3`B5l  
approved budget 核准预算 %[+/>e/m  
approved charitable donation 认可慈善捐款 S&`O\!NF  
approved charitable institution 认可慈善机构 V?WMj $l<  
approved currency 核准货币；认可货币 gNi}EP5>  
approved estimates 核准预算 Uc>LFX& -B  
approved estimates of expenditure 核准开支预算 o[H\{a>  
approved overseas insurer 核准海外保险人 up7x)w:  
approved overseas trust company 核准海外信托公司 QZ9M{Y/  
approved pooled investment fund 核准汇集投资基金 ees^O{ 8  
approved provident fund scheme 认可公积金计划 R=DPeUy;  
approved provision 核准拨款 8ST~$!z$  
approved redeemable share 核准可赎回股份 K;kLQ2)  
approved regional stock 认可地区性证券 7vdHR\#;$  
approved retirement scheme 认可退休金计划 qFGB'mIrFz  
approved subordinated loan 核准附属贷款 .k|-Ks|d|  
arbitrage 套戥；套汇；套利 ^K*~ <O-  
arbitrageur 套戥者；套汇者 j!"iYtgV  
arbitrary amount 临时款项 !}C4{Bgt*  
arrangement 措施；安排；协定 _fe0,  
arrears 欠款 C
YMM*4#  
arrears of pay 欠付薪酬 ]qF<Zw7  
arrears of revenue 逾期未收税款；逾期未收的帐项 %G^(T%q| m  
articles of association 组织章程；组织细则；组织章程细则 4I+.^7d  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k.h^ $f  
ascertainment of profit 确定利润 olslzXn7o  
"Asia Clear" “亚洲结算系统” oO}>i0ax*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =NI.d>kvC  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U &f#V=Rg  
Asian Development Fund [ADF] 亚洲发展基金 CJtr0M<U+  
Asian dollar bond 亚洲美元债券 \_)02ZT:  
Asian dollar market 亚洲美元市场 ]r]+yM|  
Asian dollar rate 亚洲美元利率 -y9Pn>~V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ed8U;U b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 fa/P%9db  
asked price 沽盘；喊价；索价；卖方报价 C!
oksI  
assessable income 应评税入息 RbyF#[}  
assessable loss 应评税亏损 |^\Hv5  
assessable profit 应评税利润 Ig='a"%  
assessable value 应评税值 hu`Lv  
assessed profit 估定利润 CD$u=E ]  
assessed value 经评估价值 'XG:1Bpm  
assessment 评税；评定；估价；评税单 h7)VJY  
assessment number 评税编号；估价编号 6Eij>{v  
assessment of additional tax 补加税评税 `mQP{od?"?  
assessment of performance 业绩评估；实绩评价 1'gKZB)TG7  
Assessor 评税主任 /,-h%gj  
asset price bubbles 资产价格泡沫 m.|qVN  
asset-backed securities 具资产保证的证券 #.RG1-L  
assets accretion 资产增值 QGu
7D #%|  
assets and liabilities 资产与负债 n^3NA|A  
assets betterment statement 资产递增表；资产改进表 P<TpG0~(  
assets lending 实物放款；有抵押贷款 `mh-pBVD1  
assets of the company passing on the death 死者去世时转移的公司资产 Uv#>d}P  
assets pledged as security for liabilities 用作负债抵押的资产 B=r]_&u-u  
assets portfolio 资产投资组合 3m?@7F  
assets price 资产价格 ID_|H?.  
assets quality 资产质素 oR!n bm  
assets realization 资产变现 i,C0o  
assets refinancing arrangement 资产再集资安排 ?nj"Ptzs  
assets securitization 资产证券化 +6i7,U  
assets situated outside Hong Kong 在香港以外地方的资产 MLEIx()  
assets stripping 削减资产；拆卖资产 JuKk"tr~RB  
assets value 资产值 zWP.1 aA&  
assignee 承让人 9 kTD}" %2  
assignment 转让；转让书；转让契 QfKR pnj(o  
assignment of interest 权益转让 "Yc^Nc  
assignment of letters patent and trade mark 专利证书及商标转让 m1M;'tT@  
assignment of property 物业转让；物业转让书 u-]vK  
assignment right 转让权 g!~-^_F  
assignor 转让人 .eZPp~[lAN  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 d"QM;9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2D\x-!l/  
associate member 附属会员 'Y~8_+J?  
associated body corporate 相联法人团体 JMl,
N  
associated company 相联公司；联属公司 %5( EkP  
associated corporation 相联法团 .Bm^3A  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #VP-T; Ahe  
公认会计师公会〔英国〕 35-DnTv  
Association of Futures Exchange Brokers 香港期货经纪协会 H-nFsJ(R!c  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 EN5G:hD  
association of underwriters 承保人组织 7TMDZ*  
assumption of control 接管 "\wDS2M)  
assurance 担保；保险；转易；转易书 FB?q/_  
assurance of interest 权益的转易 c%6 @ z  
at 19XX price 按一九ＸＸ年价格计算 Y`E{E|J  
at a discount 按赔价计算；按贴水价格计算；打折扣 Xs.$2  
at a premium 按溢价计算；按升水价格计算 1"~O"msb  
at call 通知付款；按通知 KqG/a  
at constant market price 按固定市价计算 J7 Oa})-+'  
at constant price 按固定价格计算 %M4XbSN|  
at cost 按成本计算 (mOqv9pn  
at current market price 按当时市价计算；按现时市价计算 e|OG-t[$*  
at current price 按当时价格计算；按现时价格计算 fwar8 i1  
at factor cost 按要素成本计算；按生产要素成本计算 \(3Qqbw  
at money-of-the-day price 按付款当日价格计算 P22y5z~  
at or better 按指定或较佳价位〔买卖指令〕 DKaG?Y,*p  
at par 按面值计算；平价 ^=heen<S%  
at sight 见票即付 [<@A8Q5,y  
at the close 按收市盘 8\W3FvQ  
at the opening 按开市盘 Lv`8jSt\  
attestation 见证；见证条款 71}L#nQ  
at-the-money option 平价期权 F|h,a;2  
attorney 受权人；受托代表人 0k.#  
attornment 新拥有人承认书 7>c 0V&  
attributable profit 可归属利润 tq4"QBIKh  
attributable share value 可归属股份价值 w<8O=  
Auckland Stock Exchange 奥克兰证券交易所 -E,{r[Sp  
auction 拍卖 7><* 9iOW  
auctioneer 拍卖商 R?={{+O  
audit 审计；核数 5KA FUR0  
Audit Commission 审计署 hr$VVbOho  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;c \zgs~"T  
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〕 ?fqkM  
audit review 帐目审查 *1 J#Mdd  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 inq4CGY  
audited account 审计帐目；经审计的帐目 4P-'(4I)  
audited annual account 经审计的周年帐目 m,"cbJ /  
audited balance sheet 经审计的资产负债表 nf+"vr}1  
auditor 核数师；核数主任；审计师 +Y>cBSO  
auditor's certificate 核数师证明书；审计师证明书 ,]>`guDV  
auditor's report 核数师报告；审计师报告 Sx4UaV~"  
Aussie bond 澳元债券 k7Be'E BKG  
austerity budget 紧缩预算 It!.*wp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =km-`}I,  
Australia All Ordinaries Index 澳洲所有普通股票指数 <(6-9(zHa  
Australian Dollar [AUD] 澳元 qKI4p3&E  
Australian Options Market 澳大利亚期权市场 2+
r)VF:  
Australian Securities Commission 澳洲证券事务监察委员会 EnsNO_"e|  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 @poMK:  
Australian Stock Exchange 澳大利亚证券交易所 4BUK5)B  
Austrian Schilling [ATS] 奥地利先令 iJynR [7  
authentication 认证；鉴证 pyb}ha  
authority to purchase 委托购买证；委购书 I,`D&  
authorization 认可；核准；授权；授权书 h9)]N&07b  
authorization by direction 指示授权 2Xq!'NrS  
authorization by instruction 指令授权 x:&L?eOT  
authorization by warrant 令状授权 tp,
mw24  
authorization of unit trust 单位信托的认可 "*H'bzK  
authorized agent 指定代理人 19YJ`(L`x  
authorized capital 法定资本 [gg7Z|Hu  
authorized clerk 出市员 QVZ6;/  
authorized dealer 认可交易商 k0Vo  
authorized financial institution 认可财务机构 vSHIl"h  
authorized fund 认可基金 "n2xn%t{  
authorized fund house 获授权的基金公司；认可基金公司 ?#{2?%_  
authorized institution 认可机构 T\$
^>@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LF3GVu,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >TJKH^7n  
authorized insurer 获授权保险人；获认可承保人 ^VLUZ  
authorized investment 特准投资项目 I!i#=  
authorized person 获授权人 tV}ajs  
authorized representative 获授权代表 (HX[bG`  
authorized share capital 法定股本 q.hc%s2?  
automated quotation system 自动报价系统 _-yF9g"I  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Hh'14n&W  
自动交易系统〔香港期货交易所有限公司〕 %n`iA7j$W  
automatic adjustment mechanism 自动调整机制 dxhjPS~^Q  
automatic adjustment system 自动调整系统 Lq8Z!AIw>  
Automatic Clearing House 自动票据交换所 ]F)-}  
automatic exchange rates accumulation system 自动化汇率累集系统 NcY0pAR*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q17o5##x7  
automatic teller machine [ATM] 自动柜员机 N~K)0RETn  
autopay 自动转帐 YC,.Y{oY{  
available assets 可用资产 tEs[zo+DR-  
available fiscal reserve 现存财政储备 X-) ]lAP  
available profit 可用利润 kBQenMm  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c%,6L<[  
average 平均；平均数；海损 3x;y}:wQa  
average basic salary 平均基本薪金 C9;X6  
average consumer expenditure 平均消费开支；一般消费开支 $\J9F=<a  
average cost 平均成本 jX8C2}j  
average cost of land production 增辟土地平均成本 ~[/c'3+4qn  
average daily turnover 平均每日成交额 Vh[o[ U  
average daily wage rate 平均每日工资率 y2hFUq
  
average expenditure pattern 平均开支模式 hm} :Me$[)  
average growth rate 平均增长率 v
>cE59('0  
average net fixed assets 固定资产平均净值 k2,oyUT=S  
average of relatives 相对价格平均数 1NHoIX  
average price 平均价格 :8!3*C-=  
average propensity to consume 平均消费倾向；一般消费倾向 E1 gTrMo  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^HN  
average rate 平均率 [ BC%$Sj  
average revenue 平均收入；平均收益 ii]=C(e9  
average stock 平均库存；平均存货 ~^5n$jq  
average yearly rent 平均年租 9
QQ@Y}  
avoidance of double taxation 避免双重课税 CR PE?CRQF  
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 >oaEG5%d  
NX #d}M^V  
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