一些有用的会计术语(也不知道发的地方对不对)A

A: /kY9z~l  
A share Ａ股；甲类股份 UB.1xcI  
abatement of tax 减税；减扣免税额 JcWp14~e  
ABN AMRO Bank N.V. 荷兰银行 S[1<Qrv]  
above-the-line expenditure 线上项目支出；经常预算支出 Up{[baWF  
above-the-line receipt 线上项目收入；经常预算收入 :D*U4
< /u  
ABSA Asia Limited 南非联合亚洲有限公司 =..Bh8P71!  
absolute change 绝对数值变更 aOH|[  
absolute expenditure 实际开支 ^K;k4oK  
absolute guideline figure 绝对准则数字 E +_n@t"  
absolute interest 绝对权益 6@s!J8!  
absolute order of discharge 绝对破产解除令 f^FFn32u  
absolute profit margin 绝对利润幅度 
)H]L/n  
absolute value 实值；绝对值 G6{'|CV  
absolutely vested interest 绝对既得权益 ";`jS&"=  
absorbed cost 已吸收成本；已分摊成本 \
IC^z  
absorption 吸收；分摊；合并 L'a+1O1q&i  
absorption rate 吸收率；摊配率；分摊率 8mmnnf{P  
ACB Finance Limited 亚洲商业财务有限公司 4".I*ij  
acceptable form of reciprocity 合理的互惠条件 r[^.\&-  
acceptable rate 适当利率；适当汇率 ._>03,"  
acceptance agreement 承兑协议 \VEnP=*:W  
acceptance for honour 参加承兑 |AE{rvP{@  
acceptor 承兑人；接受人；受票人 @D*PO-s9  
acceptor for honour 参加承兑人 ud(0}[  
accident insurance 意外保险 w%TrL+v  
Accident Insurance Association of Hong Kong 香港意外保险公会 |15!D  
accident insurance scheme 意外保险计划 iku*\,
6W  
accident year basis 意外年度基准 Gjq7@F'  
accommodation 通融；贷款 2o9B >f&g  
accommodation bill 通融票据；空头票据 SJX9oVJeZ  
accommodation party 汇票代发人 `-CN\  
account balance 帐户余额；帐户结余 {HM[ )t0  
account book 帐簿 eD(5+b

m  
account collected in advance 预收款项 <z%**gP~G  
account current book 往来帐簿 &-o5lrq  
account of after-acquired property 事后取得的财产报告 lb9?Uc@  
account of defaulter 拖欠帐目 #J3}H  
account payable 应付帐款 f U=P$s  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 AfhJ6cSIE  
account receivable 应收帐款 aaf}AIL.  
account receivable report 应收帐款报表 V:j^!*  
account statement 结单；帐单；会计财务报表 E<tR8='F  
account title 帐户名称；会计科目 Eo^m; p5  
accountant's report 会计师报告 "(W;rl  
Accountant's Report Rules 会计师报告规则 CV^%'HIs?+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Dz$w6d  
Accounting Arrangements 《会计安排》 LKI\(%ba#  
accounting basis 会计基础 K%L6UQ;  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^S;{;c+'  
Accounting Circular 《会计通告》 S'$m3,l(k  
accounting class 会计类别 ]!!?gnPd5  
accounting date 记帐日期；会计结算日期 4Zu1G#(zP  
accounting for money 款项核算 E0VAhN3G\  
Accounting Officer 会计主任 u59l)8=  
accounting period 会计报告期；会计期 {R63n  
accounting policy 会计政策；会计方针 
8<0P Ssx  
accounting practice 会计惯例 P
0+@,kM  
accounting principle 会计准则 <]%6x[  
accounting record 会计记录 *^g]QQ  
accounting report 会计报告 F4-rPv  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 stfniV  
Accounting Society of China 中国会计学会 4qE4 i:b  
accounting statement 会计报表 $ S3b<]B  
accounting system 会计制度；会计系统 Ap?,y?  
accounting transaction 会计事项；帐务交易 JAjiG^]  
accounting treatment 会计处理 ?kZ-,@h:  
accounting year 会计年度 3mYW]  
accretion 增值；添加 `Rq|*:LV  
accrual 应计项目；应累算数目 "XV@OjrE  
accrual basis 应计制；权责发生制 Q_fgpjEh/t  
accrual basis accounting 应计制会计；权责发生制会计 6Hb a@Q1`  
accrue 应累算；应计 z__t8yc3  
accrued benefit 应累算利益 PN9vg
9'  
accrued charges 应计费用 E=,b;S-  
accrued cumulative preference share dividend 应累算的累积优先股股息 Oprfp^L  
accrued expenses 应累算费用 Xl2g Hh  
accrued interest payable 应付利息；应计未付利息 3'6 UvAXFH  
accrued interest receivable 应收利息；应计未收利息 w[l#0ZZ  
accrued right 累算权益 xc@$z*w  
accruing profit 应累算的利润 d>I)_05t  
accumulated fiscal reserve 累积财政储备 NTZ3Np`  
accumulated profit 累积利润；滚存溢利 kq(
><T  
accumulated reserve 累积储备 2.Ww(`swL  
accumulation of surplus income 累积收益盈余 <G<5)$ S  
acquired assets 既得资产 uSI@Cjp  
acquisition 收购；购置；取得 Hci>q`p#  
acquisition cost 购置成本 iNl<<0a  
acquisition expenses 购置费用 %=
2sz>M+  
acquisition of 100% interest 收购全部股权 4<}@hk Y  
acquisition of control 取得控制权 D9P,[:"  
acquisition of fixed assets 购置固定资产 :,v(lq  
acquisition of shell “买壳” v,Z]Vqk  
acquisition price 收购价 MIkp4A  
act of God 天灾 .eVX/6,  
acting partner 执事合伙人 L.;x=w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?&,6Y'"  
active partner 积极参与的合伙人 rq7yNt  
active trading 交投活跃 3k>#z%//  
actual circulation 实际流通 !wd wo0  
actual cost 实际成本 '^WR5P<8c  
actual expenditure 实际开支；实际支出  (t5y$bc  
actual income 实际入息；实际收入；实际收益 }y
rs6pQ  
actual market 现货市场 &I)tI^P}  
actual price 现货价；实际价格 g%]<sRl:-  
actual profit 实际利润 PCgr`
($U  
actual quotation 实盘；实际价位；实际报价 h"8[1 ;  
actual year basis 按实际年度计算 l}-k>fug  
actuals 实货 ziO(`"v  
actuarial investigation 精算调查 fX,O9d$  
actuarial principle 精算原则 9'~qA(=.?  
actuarial report 精算师报告 8/)q$zs  
Actuarial Society of Hong Kong 香港精算学会 !F~1+V>zP  
actuarial valuation 精算师估值 [ywF!#'){  
actuary 精算师 Hr}"g@ <  
ad referendum agreement 暂定协议；有待覆核的协定 WhH60/`  
ad valorem duty 从价税；按值征税 ?xMTO  
ad valorem duty system 从价税制 *]<=04v]R  
ad valorem fee 从价费 BHgs,  
ad valorem tariff 从价关税 N#-.[9!  
additional allowance 额外免税额 =bJ$>Djp  
additional amount for unexpired risk 未过期风险的额外款额 }D)eS |B  
additional assessable profit 补加应评税利润 3I}AA.h'00  
additional assessment 补加评税 $,r%@'=&  
additional commitment 额外承担 S{2;PaK  
additional commitment vote 额外承担拨款 8'3&z-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u&o4?]6  
additional dependent parent allowance 供养父母额外免税额 G.XxlI}  
additional provision 额外拨款 a(O@E%|u  
additional stamp duty 附加印花税 <bCB-lG*Kb  
additional tax 补加税罚款；补加税款 6K8v:yYPa  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [{xY3WS  
adjudged bankrupt 被裁定破产 6.45^'t]  
adjudicated bankrupt 裁定破产人 <
=%[.. (S  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 uw8g%  
adjudication of bankruptcy 裁定破产；宣告破产 pcOi%D,o  
adjudication of insolvency 裁定无力偿还债务 AriV4 +  
adjusted actual 经调整的实数；调整后的实数 Citumc)E  
adjusted current assets 经调整的流动资产；调整后的流动资产 $X.F=Kv
 
adjusted figure 经调整的数字；调整后的数额 ?XyrG1('  
adjusted liabilities 经调整的负债；调整后的负债 }lPWA/  
adjusted loss 经调整的亏损；调整后的亏损 #<&@-D8  
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 xZ2 1iQeN  
adjusted profit 经调整的利润；调整后的利润
$?:IRgAr  
adjusted surplus 经调整的盈余额；调整后的盈余额 .
@mZG<vg  
adjusted value 经调整的价值；调整后的价值 s/~[/2[bnf  
adjustment 调整；修订；理算〔保险〕 ? B|i  
adjustment centre 调剂中心 im:[ViR {  
adjustment lag 调整过程的时间差距；调整时差 t W   
adjustment mechanism 调整机制 s2N'Ip  
adjustment of loss 亏损调整 q2*)e/}H  
adjustment process 调整过程；调整程序 ?Y\WSI?i  
adjustment range 调整幅度 lc fAb@}2  
administered exchange rate 受管制汇率 (?XIhpd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !7#*Wdt+P  
administration expenses 行政费用 ]CS N7Q+l  
administration fee 手续费；行政费 =w_T{V  
administration in bankruptcy 破产管理 qa~ju\jm.  
administration order 遗产管理令 /#_[{lSr?  
administrator 管理人；遗产管理人 l1 08.ao  
administrator of the estate 遗产管理人 r SoT]6/   
admission of debt 债项承认书 x?0(K=h,  
admission of proof 接纳债权证明 Lnn^j#n  
advance 放贷款项；垫付款项；预支款项；预付款项 PeEaF@#k  
advance account 暂支帐目；预付款帐户 MGwXZ7?E  
advance compensation 预付补偿金 -Tuk.>i)  
advance from shareholder 股东垫款 Qqb%^}Xx'u  
advance pending reimbursement 预支以待日后付还 g.:ZMV  
advanced economy 先进经济体系 H)*%eG~  
advancement 预付；预付财产 K|~!oQ  
advances warrant 垫款令 #vy[v22  
advancing 贷出 &2@Rc?!6_P  
adverse balance 逆差 ;Cx`RF w  
adverse exchange 逆汇 ~^Ga?Q_  
advertisement addressed to shareholders 在报章刊登的致股东通告 >c:nr&yP  
advice for collection 托收通知书 F!C<^q~!  
advice of drawing 提款通知书；汇票通知书 &V&beq4)p  
advice of payment 付款通知 7{S;~VH3  
Advisory Committee [Securities and Futures Commission] 'S v V10$5  
谘询委员会〔证券及期货事务监察委员会〕 ~k 6V?z}  
Advisory Committee on Diversification 经济多元化谘询委员会 Ug gg!zA  
affidavit 誓章；遗产申报誓章 id`9,IJx  
affidavit of no receipt 述明无收款的誓章 V~o'L#a  
affiliate 联号；联营公司；附属公司 #
gf0*:p  
affiliated company 附属公司；联号；联营公司 oM#+Z qP  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =
-P<v2|e  
affordability 负担能力 ~$ ?85   
African Development Bank [AfDB] 非洲开发银行 <Z~Nz>'r  
after-acquired property 事后取得的财产 |z}VP-L  
after-hours dealing 市后交易 .bh7  
after-tax profit 税后盈利；税后利润；税后溢利 UY.o,I>s  
agency agreement 代理协议 Gh{9nM_\"  
agency expenses 代理机构的开支 ?5pZp~  
agency fee 代理费 KV{  
Agency Law 《代理法》 #f=41d%  
agent 代理人；承销人 ZL!5dT&@W  
agent of company 公司代理人 ~^ '+.  
agent's fee 代理人费；经纪费 5V0#_!QAN  
aggregate 总计；总数；总体数字 3dtL[aV
wY  
aggregate amount 总款额；总额 @WKJ7pt`'N  
aggregate assets and liabilities 总体资产与负债 !,7)ZW?*8  
aggregate at constant price 按固定价格计算的总体数字 fx^yC.$2  
aggregate demand 总需求 %3HF_DNOY=  
aggregate gross position 总持仓量 $Zrc-tkV  
aggregate limit 总限额 q8e]{sT'!  
aggregate of salaries tax 合计薪俸税 h:z$uG  
aggregate performance 总体表现；总体业绩 daQJ{Cd,w  
aggregate supply 总体供应 dt<P6pK-  
aggregate surplus 总盈余 ##] `  
aggregate total 整体总额 KmD#I
a  
aggregate value 总值；合计价值 9I1`*0A  
aggregated basis 合计基准 j{ri]?p  
aggregated net chargeable income 合计应课税入息实额 RSjcOQ8&.w  
aggregation 合并计算；合计；总和 v]q"{c/  
aggregation of incomes of husband and wife 夫妇入息合并计算 !Xq5r8]  
aggregation of property 财产的总和 AQ"r
k9Z  
agio 差价；贴水 g
d]k3XN$f  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 -gb@BIV#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^v3J ld  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 v)zxQuH]^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \/Zo*/  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 &y3;`A7,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment KC<K*UHPAH  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2XjH1  
agreement for a settlement 授产协议 shY8h   
agreement for assignment 转让协议 1)-VlQK p  
agreement for sale 售卖协议；买卖协议 skt9mU  
agreement for sale and purchase 买卖协议 X4bZ4U*  
agreement for the payment of interest 支付利息协议 `P;3,@ e  
agreement for the repayment of money 还款协议 =$kS
n\L,  
agreement of reinsurance 再保险协议 gb^'u  
Agricultural Bank of China 中国农业银行 `7V'A  
air passenger departure tax 飞机乘客离境税 ^NxKA'oWQ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 fzjtaH?  
airport tax 机场税 6*tky;  
alcohol duty 酒精税 7u%OYt D E  
alienation 让与；让渡；转让 \
tU[,3  
alimony 生活费；赡养费 ZzT"u1,&  
All Ordinaries Index [AOI] 所有普通股指数 ZZeF1y[q  
all risks 全险；综合险 d8^S~7  
All Sales Record for Stock Market 《股票市场成交报告》 _tnoq;X[  
Allied Capital Resources Limited 新联财务有限公司 ]6WP;.[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |5BvVq
n  
allocation letter 拨款信件 kL -f@CD  
allocation of fund 分配款项；预留款项 TPi{c_ ]  
allocation of profit 利润分配；溢利分配 ]#FQde4]5  
allocation warrant 拨款令 s*e1m%  
allotment 分配；配股 ( d8rfet  
allotment notice 股份配售通知；配股通知 <
+<,$jGC-  
allotment of shares 股份分配 v +?'/Q%  
allowable 可获宽免；免税的 GRgpy  
allowable business loss 可扣除的营业亏损 17ynFHMd,  
allowable expenses 可扣税的支出 }A<fCm7  
allowance 免税额；津贴；备抵；准备金  7"])Y  
allowance for debts 债项的免税额 G/_8xmsU  
allowance for depreciation by wear and tear 耗损折旧免税额 #]wBXzu?  
allowance for funeral expenses 殡殓费的免税额 '"V]>)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e
=",58  
allowance for repairs and outgoings 修葺及支出方面的免税额 1L_(n  
allowance to debtor 给债务人的津贴 MnW"ksH  
alteration of capital 资本更改 ;'4Kg@/  
alternate trustee 候补受托人 }~ga86:n0  
amalgamation 合并 #4& <d.aw'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -D_xA10  
ambit of charges 征税范围；收费范围 jXyK[q&O&  
amended valuation 经修订的估值 kl5Y{![/&f  
American Commodities Exchange 美国商品交易所 RXhT{Ho(>  
American Express Bank Limited 美国运通银行 :rN5HOg^9  
American Stock Exchange 美国证券交易所 !$,e)89  
amortization 摊销 ].N%A07  
amount due from banks 存放银行同业的款项 [ldx_+xa:E  
amount due from banks abroad 存放海外银行同业的款项 F:G Vysy  
amount due from holding companies 控股公司欠款 ;E\e.R  
amount due from local banks 存放本港银行同业的款项 1KI5tf>>p  
amount due to banks 银行同业的存款 @p9YHLxLjQ  
amount due to banks abroad 海外银行同业的存款 pxQh;w  
amount due to holding companies 控股公司存款 >6z7.d  
amount due to local banks 本港银行同业的存款 ]Mgxv>zRbs  
amount due to outport banks 外埠银行同业的存款 `n%8y I%  
amount for note issue 发行纸币的款额 v-}D>)M^W  
amount of bond 担保契据的款额 t,yMO  
amount of consideration 代价款额 D{]9s
  
amount of contribution 供款数额 $4>x4*  
amount of indebtedness 负债款额 EvDg{M}  
amount of principal of the loan 贷款本金额 dYp} R>+  
amount of rates chargeable 应征差饷数额 BbNl:`  
amount of share capital 股本额 1lHBg  
amount of sums assured 承保款额 TI637yqCU  
amount of variation 变动幅度 V_H0z  
amount of vote 拨款数额 frbeCBP&)  
amount payable 应付款额 k{+Gv}Y  
amount receivable 应收款额 m^1'aO_;q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9Qc=D
"'  
analysis 分析 ~qb-uT\(99  
ancillary risk 附属风险 x/?w1  
annual account 周年帐目；周年帐目报表；年度决算；年结 q>dERN&  
annual accounting date 年结日期 I- WR6s=  
annual allowance 每年免税额；年积金；年度津贴；年津 x1 1ug  
annual balance 年度余额 !MD uj  
annual disposable income 每年可动用收入 
l|  QQ  
annual estimates 周年预算 PA${<wyBR_  
annual fee 年费 +C`zI~8  
annual general meeting 周年大会 R"{oj]d;$F  
annual growth rate 年增率；每年增长率 ,) 3Eog\-  
annual long-term supplement 长期个案每年补助金 0d #jiG  
annual pensionable emolument 可供计算退休金的年薪 EceD\}  
annual report 年报 A@ 4Oq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Qr*7bE(a  
annual return 周年报表；周年申报表；每年报税表格 +bc
Jm  
Annual Return Rules 《周年报表规则》 ^$J.l+<hy  
annual review of consumer prices 每年消费物价回顾 0"xD>ue&  
annual roll-forward basis 逐年延展方式 _!E/em  
annual salary 年薪 xayd_RB9  
annual statement 年度报表；年度决算表 :@sjOY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 wO*x0$  
annuitant 年金受益人 tD3v`Ke  
annuity 年金 4k=LVu]Kcr  
annuity contract 年金合约 43o!Vr/S  
annuity on human life 人寿年金 6vebGf  
antecedent debt 先前的债项 xw~&OF&  
ante-dated cheque 倒填日期支票 #s|/5[i  
anticipated expenditure 预期开支 >I*uo.OF  
anticipated net profit 预期纯利 4[f>kY%[  
anticipated revenue 预期收入 }FT8[m<  
anti-inflation measure 反通货膨胀措施 :pg]0X;  
anti-inflationary stance 反通货膨胀立场 *d,Z?S/  
apparent deficit 表面赤字 FKkL%:?  
apparent financial solvency 表面偿债能力 vo]$[Cp|4  
apparent partner 表面合伙人 }Uunlz<  
application for personal assessment 个人入息课税申请书 LE4P$%>H  
application of fund 资金应用 tLe"i>  
application to release as liquidator and to destruct the books of accounts and documents ]MV=@T^8#  
申请免除清盘人职务及毁灭帐簿与文件 A$X
mO}+  
appointed actuary 委任精算师 5$"IUq*  
appointed auditor 委任核数师；委任审计师 T Ue=Yj  
appointed trustee 委任的受托人 `>skcvkm  
appointer 委任人 rsC^Re:*jr  
apportioned pro rata 按比例分摊 f-a+&DB9  
apportionment 分配；分摊 {t QZqqdn@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {&s.*5  
apportionment formula 分摊方程式 g.eMGwonTJ  
apportionment of estate duty 遗产税的分摊 Tyt1a>!qA  
appraisal 估价；评估 JAP4Vwj%j  
appreciable growth 可观增长 {x/)S*:Z  
appreciable impact 显着影响 =9cN{&qf  
appreciable increase 可观增长 . I#d
R*  
appreciation 增值；升值 v[=TPfX0  
appreciation against other currencies 相对其他货币升值 ^WmP,Xf#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {N 0i 3e s  
appreciation tax 增值税 Vh5Z'4N  
appropriation 拨款；拨用；拨付 QAKA3{-(  
appropriation account 拨款帐目 f|-%.,  
Appropriation Bill 拨款法案 \tZZn~ex  
appropriation-in-aid system 补助拨款办法 E|hW{oX3  
approved assets 核准资产 ""u>5f  
approved basket stock 认可一篮子证券 gC\^"m  
approved budget 核准预算 h(3ko An  
approved charitable donation 认可慈善捐款 D;WQNlTU  
approved charitable institution 认可慈善机构 Q a8;MxK`  
approved currency 核准货币；认可货币 Dro2R_j{  
approved estimates 核准预算 b;Uqyc  
approved estimates of expenditure 核准开支预算 {{ /-v3n  
approved overseas insurer 核准海外保险人 zkmfu~_)  
approved overseas trust company 核准海外信托公司 c:sk1I,d~^  
approved pooled investment fund 核准汇集投资基金 >Yt+LdG!-  
approved provident fund scheme 认可公积金计划 @6:J$B~)u  
approved provision 核准拨款 $z*Y:vFP  
approved redeemable share 核准可赎回股份 w2e9Ue~WH  
approved regional stock 认可地区性证券 QPT%CW61M  
approved retirement scheme 认可退休金计划 yOXL19d@p_  
approved subordinated loan 核准附属贷款 D0a3%LBS/2  
arbitrage 套戥；套汇；套利 k&SI-jxj  
arbitrageur 套戥者；套汇者 ^h\Y.  
arbitrary amount 临时款项 6=i@ttAK  
arrangement 措施；安排；协定 23~Kz
C  
arrears 欠款 M|uWSG  
arrears of pay 欠付薪酬 /$?7
L(  
arrears of revenue 逾期未收税款；逾期未收的帐项 -/ h'uG  
articles of association 组织章程；组织细则；组织章程细则 "`8~qZ7k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ju{\7X5
  
ascertainment of profit 确定利润 }KCb5_MDF  
"Asia Clear" “亚洲结算系统” $g+q;Y~i0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;Vh5nO  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3X A8\Mg  
Asian Development Fund [ADF] 亚洲发展基金 "fX9bh^  
Asian dollar bond 亚洲美元债券 m03]SF(#3  
Asian dollar market 亚洲美元市场 <\C/;  
Asian dollar rate 亚洲美元利率 }qn@8}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P{_Xg,Z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |>L|7>J{<d  
asked price 沽盘；喊价；索价；卖方报价 QvjOOc@k~n  
assessable income 应评税入息 ~k[q:$T  
assessable loss 应评税亏损 =[T_`*s&  
assessable profit 应评税利润 NM:\T1  
assessable value 应评税值 l&4+v.zr  
assessed profit 估定利润 pXv@QD#!  
assessed value 经评估价值 t (>}  
assessment 评税；评定；估价；评税单 &S|%>C{P.w  
assessment number 评税编号；估价编号 ?RVY%s;g  
assessment of additional tax 补加税评税 6Om)e=gU/  
assessment of performance 业绩评估；实绩评价 t;e+WZkV  
Assessor 评税主任 `oUuAL  
asset price bubbles 资产价格泡沫 ( 17=|s  
asset-backed securities 具资产保证的证券 {#X]D~;s+  
assets accretion 资产增值 .|Zt&5osI  
assets and liabilities 资产与负债 A,'JmF$d  
assets betterment statement 资产递增表；资产改进表 qe"t0w|U?  
assets lending 实物放款；有抵押贷款 ri?>@i-9=  
assets of the company passing on the death 死者去世时转移的公司资产 uy^vQ/  
assets pledged as security for liabilities 用作负债抵押的资产 "ZU CYYre  
assets portfolio 资产投资组合 _yJAn\  
assets price 资产价格 %qj8*1  
assets quality 资产质素 #\X="'/  
assets realization 资产变现 -p\uW0XA  
assets refinancing arrangement 资产再集资安排 N! N>/9  
assets securitization 资产证券化 G(6MLh1  
assets situated outside Hong Kong 在香港以外地方的资产 )r^)e4UI  
assets stripping 削减资产；拆卖资产 4W$t28)  
assets value 资产值 .uGvmD<;x  
assignee 承让人 X[Q:c4'  
assignment 转让；转让书；转让契 .*zWm  
assignment of interest 权益转让 q" aUA_}\  
assignment of letters patent and trade mark 专利证书及商标转让 2IGoAt>V  
assignment of property 物业转让；物业转让书 X[{t
D#  
assignment right 转让权 cun&'JOH?U  
assignor 转让人 7@*l2edXm+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 E=9xiS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,J63?EQ3  
associate member 附属会员 vOl<  
associated body corporate 相联法人团体 ~p0M|  
associated company 相联公司；联属公司 i^zncDMA  
associated corporation 相联法团 sa26u`?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] E,nxv+AQ  
公认会计师公会〔英国〕 50l!f7  
Association of Futures Exchange Brokers 香港期货经纪协会 ,-GkP>8f(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f8c'`$O  
association of underwriters 承保人组织 CMI V"-  
assumption of control 接管 fI([vI
 
assurance 担保；保险；转易；转易书 ~& @UH  
assurance of interest 权益的转易 71GyMtX   
at 19XX price 按一九ＸＸ年价格计算 VX<jg#(  
at a discount 按赔价计算；按贴水价格计算；打折扣 '!wI8f  
at a premium 按溢价计算；按升水价格计算 t
Dk!]  
at call 通知付款；按通知 wVms"U.  
at constant market price 按固定市价计算 g*& |Eq/  
at constant price 按固定价格计算 c'8pTP%[  
at cost 按成本计算 c4'k-\JvT  
at current market price 按当时市价计算；按现时市价计算 f1_b``M  
at current price 按当时价格计算；按现时价格计算 v.Y?<=E+<d  
at factor cost 按要素成本计算；按生产要素成本计算  ~;#OQ[  
at money-of-the-day price 按付款当日价格计算 RMfKM! vE  
at or better 按指定或较佳价位〔买卖指令〕 s.p4+KJ  
at par 按面值计算；平价 qQ%RnD9  
at sight 见票即付 (-:lO{@FsC  
at the close 按收市盘 D;bHX  
at the opening 按开市盘 (v'#~)R_`  
attestation 见证；见证条款 -J<{NF  
at-the-money option 平价期权 ev}ugRxt|k  
attorney 受权人；受托代表人 &eqeQD6  
attornment 新拥有人承认书 *49lM;  
attributable profit 可归属利润 [$<\*d/  
attributable share value 可归属股份价值 ^-&BGQM  
Auckland Stock Exchange 奥克兰证券交易所 PS=N]e7k'  
auction 拍卖 4|#@41\ B  
auctioneer 拍卖商 jrKRXS  
audit 审计；核数 bz1+AJG  
Audit Commission 审计署 kU {>hG4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 5
@kNvi  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 oXxY$x*R1  
audit review 帐目审查 \[57Dmo  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ,R~{$QUl  
audited account 审计帐目；经审计的帐目 "nzQ$E>?$  
audited annual account 经审计的周年帐目 9 Y-y?Y  
audited balance sheet 经审计的资产负债表 J:!m49fF  
auditor 核数师；核数主任；审计师 p!OCF]r  
auditor's certificate 核数师证明书；审计师证明书 abW[hp  
auditor's report 核数师报告；审计师报告 +p Y*BP+~i  
Aussie bond 澳元债券 |*T3TsP u  
austerity budget 紧缩预算 ~g|Z6-?4Jj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5S EyAhB  
Australia All Ordinaries Index 澳洲所有普通股票指数 m);0sb  
Australian Dollar [AUD] 澳元 nN]G
O}  
Australian Options Market 澳大利亚期权市场 1j!LK-  
Australian Securities Commission 澳洲证券事务监察委员会 w I7iE4\vz  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1_of;=9V  
Australian Stock Exchange 澳大利亚证券交易所 Mkj`  
Austrian Schilling [ATS] 奥地利先令 |K(2_Wp  
authentication 认证；鉴证 a At<36{?  
authority to purchase 委托购买证；委购书 )#H&lH  
authorization 认可；核准；授权；授权书 L^{1dVGWNa  
authorization by direction 指示授权 YXi'^GU@  
authorization by instruction 指令授权 UBm L:Qv  
authorization by warrant 令状授权 +'ZJ]  
authorization of unit trust 单位信托的认可 >OLKaghV.5  
authorized agent 指定代理人 WP5QA8`3  
authorized capital 法定资本 YcaomPo  
authorized clerk 出市员 \{8?HjJEM  
authorized dealer 认可交易商 %wD
E+&M  
authorized financial institution 认可财务机构 >STAPrBp+  
authorized fund 认可基金 0'3f^Ajf  
authorized fund house 获授权的基金公司；认可基金公司 &&daQg4Ha  
authorized institution 认可机构 nhu;e}[>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 c&mLK1A6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 w1&\heSQ  
authorized insurer 获授权保险人；获认可承保人 ZR,"w  
authorized investment 特准投资项目 q9h3/uTv  
authorized person 获授权人 (qbL=R"  
authorized representative 获授权代表 !<8-juY  
authorized share capital 法定股本 9Ev<t\B  
automated quotation system 自动报价系统 5Qh$>R4!"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] V4
`  
自动交易系统〔香港期货交易所有限公司〕 ~\oF}7l$  
automatic adjustment mechanism 自动调整机制 p|gzU$FWbk  
automatic adjustment system 自动调整系统 :Rftn6!  
Automatic Clearing House 自动票据交换所 e2><
Y<  
automatic exchange rates accumulation system 自动化汇率累集系统 GGQ%/i]:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 T)Zef  
automatic teller machine [ATM] 自动柜员机 ' a>YcOw  
autopay 自动转帐 3i;sB
 
available assets 可用资产 x@)G@'vV|  
available fiscal reserve 现存财政储备 u^4$<fd  
available profit 可用利润 %A$5mi^  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 fFNscY<4w  
average 平均；平均数；海损 X3dXRDB'  
average basic salary 平均基本薪金 q^w@l   
average consumer expenditure 平均消费开支；一般消费开支 CQANex4&\  
average cost 平均成本 $SOFq+-T  
average cost of land production 增辟土地平均成本 L7`=ec<  
average daily turnover 平均每日成交额  =] +owl2  
average daily wage rate 平均每日工资率 s
OyL  
average expenditure pattern 平均开支模式 ^cnTZzT#Q  
average growth rate 平均增长率 s0To^I  
average net fixed assets 固定资产平均净值 _t/~C*=:=  
average of relatives 相对价格平均数 m
4r<=o  
average price 平均价格 cSD$I^$oq  
average propensity to consume 平均消费倾向；一般消费倾向 EEn8]qJC  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @"G+kLv0  
average rate 平均率 ]i:_^z)R  
average revenue 平均收入；平均收益 N*`qsv0  
average stock 平均库存；平均存货 H,3WdSL`K  
average yearly rent 平均年租 K0usBA  
avoidance of double taxation 避免双重课税 )4e8LO  
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 L"tzUYxg  
+WjX@rSq[  
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