一些有用的会计术语(也不知道发的地方对不对)A

A: n#_B4UqW%  
A share Ａ股；甲类股份 :X2_#qW#C  
abatement of tax 减税；减扣免税额 =SDex.ZK]
 
ABN AMRO Bank N.V. 荷兰银行 7h' C"rH  
above-the-line expenditure 线上项目支出；经常预算支出 d^=BXCoC  
above-the-line receipt 线上项目收入；经常预算收入 >w,L=z=  
ABSA Asia Limited 南非联合亚洲有限公司 >XN[KPTa  
absolute change 绝对数值变更 7iB!Uuc  
absolute expenditure 实际开支 C6+ 5G-Z  
absolute guideline figure 绝对准则数字 O\}C`CiC  
absolute interest 绝对权益 YAi-eL67l  
absolute order of discharge 绝对破产解除令 Cq5.gkS<  
absolute profit margin 绝对利润幅度 Mf5
j'n  
absolute value 实值；绝对值 kHM Jh~  
absolutely vested interest 绝对既得权益 ]m1fo'  
absorbed cost 已吸收成本；已分摊成本 0uy'Py@2<  
absorption 吸收；分摊；合并 # :+Nr  
absorption rate 吸收率；摊配率；分摊率 Y,]Lk<Hm3  
ACB Finance Limited 亚洲商业财务有限公司 z/?* h  
acceptable form of reciprocity 合理的互惠条件 "2%z;!U1  
acceptable rate 适当利率；适当汇率 ?0qVyK_
1  
acceptance agreement 承兑协议 xC76jE4  
acceptance for honour 参加承兑 0TN28:hcD  
acceptor 承兑人；接受人；受票人 so))J`ca)  
acceptor for honour 参加承兑人 *,u3Wm|7  
accident insurance 意外保险 2=cx`"a$  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,05PYBc3  
accident insurance scheme 意外保险计划 y
<`5  
accident year basis 意外年度基准 MGdzrcF  
accommodation 通融；贷款 c~|(j \FI  
accommodation bill 通融票据；空头票据 8t+eu O  
accommodation party 汇票代发人 ;
`AB-  
account balance 帐户余额；帐户结余 U32$9"  
account book 帐簿 7H H  
account collected in advance 预收款项 ~E}kwF  
account current book 往来帐簿 H4M=&"ll}  
account of after-acquired property 事后取得的财产报告 V 6}5^W  
account of defaulter 拖欠帐目 6@]o,O  
account payable 应付帐款 O>`k@X@9/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 kUBE+a6#  
account receivable 应收帐款 ?<Qbp;WBo  
account receivable report 应收帐款报表 q` S ~w  
account statement 结单；帐单；会计财务报表 .G/Rh92  
account title 帐户名称；会计科目 EKc<|e,F  
accountant's report 会计师报告 :s)cTq|3  
Accountant's Report Rules 会计师报告规则 If'q8G3]-  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }:$cK(|  
Accounting Arrangements 《会计安排》 xU'z>y4V$  
accounting basis 会计基础 2H%9l@}u  
accounting by Official Receiver 破产管理署署长呈交的帐目 ` w;Wud'*<  
Accounting Circular 《会计通告》 H3wJ5-q(  
accounting class 会计类别 \p^V~fy7rU  
accounting date 记帐日期；会计结算日期 IIk_!VzT  
accounting for money 款项核算 jN6V`Wh_  
Accounting Officer 会计主任 u%-]-:c  
accounting period 会计报告期；会计期 (Jp~=6&lKf  
accounting policy 会计政策；会计方针 n"iS[uj,  
accounting practice 会计惯例 'Oa3 6@  
accounting principle 会计准则 N:G]wsh  
accounting record 会计记录 ?mMM{{%(.  
accounting report 会计报告 _\AQJ?<M  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *QK) 1Y1W  
Accounting Society of China 中国会计学会 r3V1l
8MV  
accounting statement 会计报表 5(~Lr3v0  
accounting system 会计制度；会计系统 kBP?_ O  
accounting transaction 会计事项；帐务交易 i)l0[FNI}  
accounting treatment 会计处理 iXWzIb}CJ-  
accounting year 会计年度 Om.%K>V  
accretion 增值；添加 /gAT@Vx  
accrual 应计项目；应累算数目 ^f[6NYS?  
accrual basis 应计制；权责发生制 pq*e0uW  
accrual basis accounting 应计制会计；权责发生制会计  O_ _s~  
accrue 应累算；应计 4!sK>l!  
accrued benefit 应累算利益 &l6@C3N$  
accrued charges 应计费用 av'D
yNW\  
accrued cumulative preference share dividend 应累算的累积优先股股息 CU=sQfE  
accrued expenses 应累算费用 D5gj*/"  
accrued interest payable 应付利息；应计未付利息 $f@YQN=  
accrued interest receivable 应收利息；应计未收利息 ?N4FB*x  
accrued right 累算权益 .!q_jl%U  
accruing profit 应累算的利润 2poo@]M/  
accumulated fiscal reserve 累积财政储备 }u#3hYa  
accumulated profit 累积利润；滚存溢利 l
a;*>  
accumulated reserve 累积储备 d&3"?2IQ  
accumulation of surplus income 累积收益盈余 Q{~g<G  
acquired assets 既得资产 y&(#
C:N  
acquisition 收购；购置；取得 y;o - @]  
acquisition cost 购置成本 '2X$. ^aW  
acquisition expenses 购置费用 fz=8"cDR  
acquisition of 100% interest 收购全部股权 )at:Xm<s  
acquisition of control 取得控制权 R*GBxJaw  
acquisition of fixed assets 购置固定资产 ,nf}4  
acquisition of shell “买壳” >/ _#+,  
acquisition price 收购价 re*Zs}(N\  
act of God 天灾 -9vNV:c  
acting partner 执事合伙人 = #-zK:4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >5O~S
F.  
active partner 积极参与的合伙人 97Dq;  
active trading 交投活跃 *VsGa<V  
actual circulation 实际流通 ,X!)zAmm  
actual cost 实际成本 aiPm.h>  
actual expenditure 实际开支；实际支出 YCRE-5!  
actual income 实际入息；实际收入；实际收益 y`9#zYgqA  
actual market 现货市场 zS:2?VXxq  
actual price 现货价；实际价格 L9jT:2F  
actual profit 实际利润 ]9_gbQ
 
actual quotation 实盘；实际价位；实际报价 eipg,EI  
actual year basis 按实际年度计算 1;[KBYUH  
actuals 实货 +cfcr*  
actuarial investigation 精算调查 8SpG/gl"  
actuarial principle 精算原则 { 
<Gyjq  
actuarial report 精算师报告 ;PaU"z+Je~  
Actuarial Society of Hong Kong 香港精算学会 D%+yp  
actuarial valuation 精算师估值 FS}b9sQ)  
actuary 精算师 G^B>C  
ad referendum agreement 暂定协议；有待覆核的协定 RB4n>&Y  
ad valorem duty 从价税；按值征税 .I_atv  
ad valorem duty system 从价税制 7"eK<qJ  
ad valorem fee 从价费 89>}`:xS^  
ad valorem tariff 从价关税 he(K  
additional allowance 额外免税额 E5i5gE"\  
additional amount for unexpired risk 未过期风险的额外款额 N]FRL\K  
additional assessable profit 补加应评税利润 yF\yxdUX#  
additional assessment 补加评税  Gd A!8  
additional commitment 额外承担 WVD48}HF-  
additional commitment vote 额外承担拨款 yKhI&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z~2{`pET  
additional dependent parent allowance 供养父母额外免税额 W=HvMD  
additional provision 额外拨款 lU 62$2  
additional stamp duty 附加印花税 uxyj6(  
additional tax 补加税罚款；补加税款 7c"Csq/]I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $'KQP8M+  
adjudged bankrupt 被裁定破产 c:7V..  
adjudicated bankrupt 裁定破产人 Dtd~}-_Q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 =?$~=1SL+  
adjudication of bankruptcy 裁定破产；宣告破产 (Y'cxwj%  
adjudication of insolvency 裁定无力偿还债务 mrr]{K  
adjusted actual 经调整的实数；调整后的实数 ]I)ofXu]  
adjusted current assets 经调整的流动资产；调整后的流动资产 L\UPM+tE  
adjusted figure 经调整的数字；调整后的数额 Yuw:W:wY  
adjusted liabilities 经调整的负债；调整后的负债 ?j8!3NCl}  
adjusted loss 经调整的亏损；调整后的亏损 s,r|p@^  
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 "gy&eR>  
adjusted profit 经调整的利润；调整后的利润 3w)r""C&  
adjusted surplus 经调整的盈余额；调整后的盈余额 (s&:D`e  
adjusted value 经调整的价值；调整后的价值 #OPEYJ;*9d  
adjustment 调整；修订；理算〔保险〕 ^?RH<z  
adjustment centre 调剂中心 ~1;M4K  
adjustment lag 调整过程的时间差距；调整时差 |8f}3R 9  
adjustment mechanism 调整机制 .1TuHC\mC
 
adjustment of loss 亏损调整 W`PJflr|  
adjustment process 调整过程；调整程序 YyYZD{^  
adjustment range 调整幅度 ~*bfS}F8I  
administered exchange rate 受管制汇率 /[dMw *SRz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p _[,P7  
administration expenses 行政费用 7tWC<#  
administration fee 手续费；行政费 W8Ssv  
administration in bankruptcy 破产管理 ^vMlRt;  
administration order 遗产管理令 pl%!AY'oE>  
administrator 管理人；遗产管理人 <y8oYe_!  
administrator of the estate 遗产管理人 ?o[h$7`o6  
admission of debt 债项承认书 ^2}HF/  
admission of proof 接纳债权证明 Ho&:Zs  
advance 放贷款项；垫付款项；预支款项；预付款项 .;g kV-]  
advance account 暂支帐目；预付款帐户 {ol7*%u  
advance compensation 预付补偿金 s.p> ?U  
advance from shareholder 股东垫款 7LU^Xm8  
advance pending reimbursement 预支以待日后付还 $M)SsD~  
advanced economy 先进经济体系 !#pc@(rE  
advancement 预付；预付财产 ;@=3 @v  
advances warrant 垫款令 ;[;WEA  
advancing 贷出 ~bkO8tn  
adverse balance 逆差 sJx_X8  
adverse exchange 逆汇 fD@d
.8nXd  
advertisement addressed to shareholders 在报章刊登的致股东通告 {[#)Q.2  
advice for collection 托收通知书 |` ~ioF  
advice of drawing 提款通知书；汇票通知书 ^+Nd\tp  
advice of payment 付款通知 \t)va:y  
Advisory Committee [Securities and Futures Commission] Hy4;i^Ik <  
谘询委员会〔证券及期货事务监察委员会〕 +z nlf-  
Advisory Committee on Diversification 经济多元化谘询委员会 r'Wf4p^Xd  
affidavit 誓章；遗产申报誓章 ~588M 8~  
affidavit of no receipt 述明无收款的誓章 P!Fykg  
affiliate 联号；联营公司；附属公司 }xC2~  
affiliated company 附属公司；联号；联营公司 Jy/< {7j  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 VOD-< "|  
affordability 负担能力 Awa| (]  
African Development Bank [AfDB] 非洲开发银行 iXy1{=BDv  
after-acquired property 事后取得的财产 FbroI>"e  
after-hours dealing 市后交易 nEu:& 4  
after-tax profit 税后盈利；税后利润；税后溢利 UstUPO  
agency agreement 代理协议 }| MX=:@*  
agency expenses 代理机构的开支 D&F{0  
agency fee 代理费 N#Rb8&G)b  
Agency Law 《代理法》 keLeD1  
agent 代理人；承销人 d)1gpRp  
agent of company 公司代理人 -_nQn  
agent's fee 代理人费；经纪费 W]/J]O6  
aggregate 总计；总数；总体数字 ;*Vnwt A  
aggregate amount 总款额；总额 pC:YT/J  
aggregate assets and liabilities 总体资产与负债 B>c$AS\5y  
aggregate at constant price 按固定价格计算的总体数字 /V09Na,N  
aggregate demand 总需求
Mq<ob+  
aggregate gross position 总持仓量 <c[\\ :Hh*  
aggregate limit 总限额 N$kxf  
aggregate of salaries tax 合计薪俸税 (9RfsV4^  
aggregate performance 总体表现；总体业绩 f~wON>$K  
aggregate supply 总体供应 C0[U}Y/r2  
aggregate surplus 总盈余 s1Acl\l-uF  
aggregate total 整体总额 !DOyOTR&3  
aggregate value 总值；合计价值 IrQ.[?C  
aggregated basis 合计基准 4 9N.P;b  
aggregated net chargeable income 合计应课税入息实额 nrMW5>&-`  
aggregation 合并计算；合计；总和 Oe1WnS 7(]  
aggregation of incomes of husband and wife 夫妇入息合并计算 KGM__ZO.  
aggregation of property 财产的总和 VA[EY`8  
agio 差价；贴水 Hc'Pp{| X  
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》 &*>.u8:r  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^O*-|ecA  
《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》 tnobqL'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :pdX  
《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》 OM0r*<D"!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment aGC3&c[Wx  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 JD#q6&|  
agreement for a settlement 授产协议 F8Ety^9>9  
agreement for assignment 转让协议 "6\5eFN;  
agreement for sale 售卖协议；买卖协议 LH2B*8=^2  
agreement for sale and purchase 买卖协议 I+H~ 5zq.  
agreement for the payment of interest 支付利息协议 %4m Nk}tyH  
agreement for the repayment of money 还款协议 g8uqW1E^  
agreement of reinsurance 再保险协议 dvjj"F'Bf  
Agricultural Bank of China 中国农业银行 f2x!cL|Kx?  
air passenger departure tax 飞机乘客离境税 '27$x&6>S  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Op-z"inw  
airport tax 机场税 J{b#X"i  
alcohol duty 酒精税 ]TT >3"Dw7  
alienation 让与；让渡；转让 =xm7i#1  
alimony 生活费；赡养费 I
Wu=z!mO  
All Ordinaries Index [AOI] 所有普通股指数  j5/pVXO  
all risks 全险；综合险 x4_MbUe  
All Sales Record for Stock Market 《股票市场成交报告》 ldUZ\z(*  
Allied Capital Resources Limited 新联财务有限公司 v|(]u3=1_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nQmHYOF%  
allocation letter 拨款信件 3`yO&upk  
allocation of fund 分配款项；预留款项 kyAN O  
allocation of profit 利润分配；溢利分配 @CzFzVmF"  
allocation warrant 拨款令 ]S4"JcM  
allotment 分配；配股 S?b&4\:  
allotment notice 股份配售通知；配股通知 N_K9H1r  
allotment of shares 股份分配 O8.xt|  
allowable 可获宽免；免税的 7 2JwG7qh  
allowable business loss 可扣除的营业亏损 I}bu  
allowable expenses 可扣税的支出 f;^ +q-Q  
allowance 免税额；津贴；备抵；准备金 _ +DL   
allowance for debts 债项的免税额 r%f Q$q>
 
allowance for depreciation by wear and tear 耗损折旧免税额 %]}JWXof  
allowance for funeral expenses 殡殓费的免税额 :|s;2Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C33Jzn's  
allowance for repairs and outgoings 修葺及支出方面的免税额 GP c B(  
allowance to debtor 给债务人的津贴 `z'
8"s  
alteration of capital 资本更改 (|<S%
?}J  
alternate trustee 候补受托人 THhxj)  
amalgamation 合并 3XlQ4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fE~KWLm  
ambit of charges 征税范围；收费范围 y!gPBkG&3n  
amended valuation 经修订的估值 1"Oe*@`pV  
American Commodities Exchange 美国商品交易所 V8 8u-  
American Express Bank Limited 美国运通银行 -+@N/d5  
American Stock Exchange 美国证券交易所 ij0I!ilG4  
amortization 摊销 g@^y$wt  
amount due from banks 存放银行同业的款项 U!q2bF<@  
amount due from banks abroad 存放海外银行同业的款项 yS~Y"#F!.  
amount due from holding companies 控股公司欠款 "O>~osj  
amount due from local banks 存放本港银行同业的款项 g)czJ=T2  
amount due to banks 银行同业的存款 "b`#RohCi  
amount due to banks abroad 海外银行同业的存款 _C5i\Y
)  
amount due to holding companies 控股公司存款 \)/qCeiZ  
amount due to local banks 本港银行同业的存款 :4V5p =v-  
amount due to outport banks 外埠银行同业的存款 AVQcD`V3B  
amount for note issue 发行纸币的款额 39 }e }W"  
amount of bond 担保契据的款额 ,;}
   
amount of consideration 代价款额 Pg
 T3E  
amount of contribution 供款数额 ;)FvTm'"\.  
amount of indebtedness 负债款额 uSR%6=$  
amount of principal of the loan 贷款本金额 _MC',p&  
amount of rates chargeable 应征差饷数额 5%\K  
amount of share capital 股本额 !6-t_S  
amount of sums assured 承保款额 &D M3/^70  
amount of variation 变动幅度 `3\U9ZH23  
amount of vote 拨款数额 Hj>9#>b  
amount payable 应付款额 Y9X,2L7V  
amount receivable 应收款额 zN
X=V!$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #a=]h}&1?  
analysis 分析 *,G<X^  
ancillary risk 附属风险 ivgX o'=  
annual account 周年帐目；周年帐目报表；年度决算；年结 I[&x-}w  
annual accounting date 年结日期 8(4!x$,Z5  
annual allowance 每年免税额；年积金；年度津贴；年津 O~qRHYv  
annual balance 年度余额 u;$qJj
S N  
annual disposable income 每年可动用收入 B0b|+5WhR  
annual estimates 周年预算 4ct-K)Ris  
annual fee 年费 !QwB8yK@  
annual general meeting 周年大会 <lFHmi$qt{  
annual growth rate 年增率；每年增长率 u W,J5!  
annual long-term supplement 长期个案每年补助金 sZ=!*tb-  
annual pensionable emolument 可供计算退休金的年薪 0x~+=GUN  
annual report 年报 F}l3\uC]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @@\qso  
annual return 周年报表；周年申报表；每年报税表格 DL V ny]  
Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾 9ad)=3A&L  
annual roll-forward basis 逐年延展方式 Se!w(Y&  
annual salary 年薪 F.y_H#h  
annual statement 年度报表；年度决算表 Jf2JGTcm  
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 RjVUm+<  
annuitant 年金受益人 [xM&Jdf8  
annuity 年金 ,M`1 k  
annuity contract 年金合约 uq]=L  
annuity on human life 人寿年金 O:GPuVb\  
antecedent debt 先前的债项 n>u_>2Ikkj  
ante-dated cheque 倒填日期支票 9<rs3 84  
anticipated expenditure 预期开支 <7`k[~)VB  
anticipated net profit 预期纯利 0"e["q{|  
anticipated revenue 预期收入 p
+iNi4y@  
anti-inflation measure 反通货膨胀措施 Vyi.:lL _8  
anti-inflationary stance 反通货膨胀立场 'yH  
apparent deficit 表面赤字 O8#]7\)  
apparent financial solvency 表面偿债能力 m<j;f  
apparent partner 表面合伙人 n#"G)+h3#  
application for personal assessment 个人入息课税申请书 !4cCq_  
application of fund 资金应用 k 76<CX  
application to release as liquidator and to destruct the books of accounts and documents CP9Q|'oJ  
申请免除清盘人职务及毁灭帐簿与文件 UBW,Q+Q  
appointed actuary 委任精算师 y$fMMAN7  
appointed auditor 委任核数师；委任审计师 !)oQ9,N  
appointed trustee 委任的受托人 K@n-#  
appointer 委任人 ugN%8N  
apportioned pro rata 按比例分摊 02EX_tt),  
apportionment 分配；分摊 pSQX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <[ dt2)%L>  
apportionment formula 分摊方程式 " TCJT390  
apportionment of estate duty 遗产税的分摊 /D9#v1b  
appraisal 估价；评估 0B1nk!F  
appreciable growth 可观增长 x_O:IK.>  
appreciable impact 显着影响 92Gfxld\  
appreciable increase 可观增长 On O_7'4 t  
appreciation 增值；升值 lPz`?Hn  
appreciation against other currencies 相对其他货币升值 =C$"e4%Be  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uG'S&8i_  
appreciation tax 增值税 h(@.bt#
 
appropriation 拨款；拨用；拨付 =4+2y '  
appropriation account 拨款帐目 'J*'{  
Appropriation Bill 拨款法案 q<.k:v&  
appropriation-in-aid system 补助拨款办法 U^[AW$WzU  
approved assets 核准资产 GTbV5{Ss  
approved basket stock 认可一篮子证券 E2}X[EoBF  
approved budget 核准预算 KJ/Gv#Kj  
approved charitable donation 认可慈善捐款 3-{WFnA  
approved charitable institution 认可慈善机构 
Hj`'4  
approved currency 核准货币；认可货币 9?sY!gXc  
approved estimates 核准预算 p/0dtnXa(  
approved estimates of expenditure 核准开支预算 xr.;B`T0\'  
approved overseas insurer 核准海外保险人 ;C=d( pY  
approved overseas trust company 核准海外信托公司 -}xK> ["  
approved pooled investment fund 核准汇集投资基金 y)|d`qC\  
approved provident fund scheme 认可公积金计划 /kr|}`# Z  
approved provision 核准拨款 [H!do$[>  
approved redeemable share 核准可赎回股份 @P0rNO%y
 
approved regional stock 认可地区性证券 VG7#C@>Z  
approved retirement scheme 认可退休金计划 vt"bB  
approved subordinated loan 核准附属贷款 &to~#.qc  
arbitrage 套戥；套汇；套利 U7U&^s6`  
arbitrageur 套戥者；套汇者 *eXs7"H  
arbitrary amount 临时款项 OSuQ7V  
arrangement 措施；安排；协定 !ckluj  
arrears 欠款 4J'0k<5S  
arrears of pay 欠付薪酬 3`D*AFQc  
arrears of revenue 逾期未收税款；逾期未收的帐项 Vq#0MY)2gS  
articles of association 组织章程；组织细则；组织章程细则 a"
4X7 D+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 21<Sfsc$  
ascertainment of profit 确定利润 C+!=C{@7di  
"Asia Clear" “亚洲结算系统” Y[b08{/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xv>8rW(Np5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9`qw,X&AK_  
Asian Development Fund [ADF] 亚洲发展基金 WllQM,h  
Asian dollar bond 亚洲美元债券 p:tp|/  
Asian dollar market 亚洲美元市场 4VF]tX?o  
Asian dollar rate 亚洲美元利率 l(Qnt
P  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (i{ZxWW&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 pIrL7Pb0  
asked price 沽盘；喊价；索价；卖方报价 !+Cc^{  
assessable income 应评税入息 TG?>;It&  
assessable loss 应评税亏损 R'F\9eyA  
assessable profit 应评税利润 -{A64gfFxT  
assessable value 应评税值 Xeja\5zB  
assessed profit 估定利润 <a
FB&Fm  
assessed value 经评估价值 , DuyPBAms  
assessment 评税；评定；估价；评税单 W4qT]m  
assessment number 评税编号；估价编号 EN^L.q9#  
assessment of additional tax 补加税评税 _W Hi<
,-  
assessment of performance 业绩评估；实绩评价 +Y+fM  
Assessor 评税主任 0%rE*h9+  
asset price bubbles 资产价格泡沫 wmbG$T%k  
asset-backed securities 具资产保证的证券 (@BB@G  
assets accretion 资产增值 AVz907h8  
assets and liabilities 资产与负债 2sqH >fen  
assets betterment statement 资产递增表；资产改进表 " 5Pqvi  
assets lending 实物放款；有抵押贷款 dJQwb
 
assets of the company passing on the death 死者去世时转移的公司资产 vfDX~_N  
assets pledged as security for liabilities 用作负债抵押的资产 Iza#v0  
assets portfolio 资产投资组合 ,Cm1~ExJ  
assets price 资产价格 ;)f,A)(Z  
assets quality 资产质素 asvM/9  
assets realization 资产变现 NP\/9 8|1  
assets refinancing arrangement 资产再集资安排 iqX%pR~Yo  
assets securitization 资产证券化 BUI#y `J  
assets situated outside Hong Kong 在香港以外地方的资产 ;x|?N*  
assets stripping 削减资产；拆卖资产 |P9MhfN  
assets value 资产值 ;l `(1Q/  
assignee 承让人 `]6W*^'PD  
assignment 转让；转让书；转让契 c.-dwz  
assignment of interest 权益转让 6~!7?FK  
assignment of letters patent and trade mark 专利证书及商标转让 KCa@0  
assignment of property 物业转让；物业转让书 um".Z4S  
assignment right 转让权 T.{]t6t$U  
assignor 转让人 HD$r<bl  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {vd+cE  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g_Y$5ft`  
associate member 附属会员 Q'e[
(^8  
associated body corporate 相联法人团体 1D"EF  
associated company 相联公司；联属公司 Sng3B  
associated corporation 相联法团 /sB,)>X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2jQ?-/Q8#  
公认会计师公会〔英国〕 Wb^g{F!W  
Association of Futures Exchange Brokers 香港期货经纪协会  GVu-<R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d_V7w4lK  
association of underwriters 承保人组织 v~dUH0P<>e  
assumption of control 接管 F CfU=4O  
assurance 担保；保险；转易；转易书 W-1Ub
|8C  
assurance of interest 权益的转易 G&N),wsNZK  
at 19XX price 按一九ＸＸ年价格计算 zLS?:yq  
at a discount 按赔价计算；按贴水价格计算；打折扣 1TN+pmc}@  
at a premium 按溢价计算；按升水价格计算 ?ZKIs9E[m  
at call 通知付款；按通知 ]K5j(1EN  
at constant market price 按固定市价计算 68qCY  
at constant price 按固定价格计算 ,0,& L  
at cost 按成本计算 f0{tBD!%  
at current market price 按当时市价计算；按现时市价计算 up?S (.*B  
at current price 按当时价格计算；按现时价格计算 FSZ :}Q  
at factor cost 按要素成本计算；按生产要素成本计算 y>J6)F =  
at money-of-the-day price 按付款当日价格计算 pug;1UZ  
at or better 按指定或较佳价位〔买卖指令〕 !r*JGv=  
at par 按面值计算；平价 L_zB/(h  
at sight 见票即付 sPX~>8}|VP  
at the close 按收市盘 ]INt9Pvqm  
at the opening 按开市盘 2-duzc
 
attestation 见证；见证条款 {4R;C~E8  
at-the-money option 平价期权 tD,~i"0;  
attorney 受权人；受托代表人 51s3hX$  
attornment 新拥有人承认书 UPuG&A#VV  
attributable profit 可归属利润 y.Yni*xt/  
attributable share value 可归属股份价值 !1+!;R@&H>  
Auckland Stock Exchange 奥克兰证券交易所 Pf<BQ*n  
auction 拍卖 n3hlo@gYW  
auctioneer 拍卖商 >hotkMX `3  
audit 审计；核数 }"^d<dvuz  
Audit Commission 审计署 ~X) 1!Sr  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] K;g6V!U  
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〕 w^ 8^0i-  
audit review 帐目审查 f1Gyl  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 gEq";B%?  
audited account 审计帐目；经审计的帐目 l2 #^}-
 
audited annual account 经审计的周年帐目 >lK:~~1  
audited balance sheet 经审计的资产负债表 Y-"7R>^I  
auditor 核数师；核数主任；审计师 q+67Wc=  
auditor's certificate 核数师证明书；审计师证明书 g.Kyfs4`  
auditor's report 核数师报告；审计师报告 !xC IvKW  
Aussie bond 澳元债券 c=:A/z{  
austerity budget 紧缩预算 _ba.oIc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4':U rJ+  
Australia All Ordinaries Index 澳洲所有普通股票指数 EhIa31>X  
Australian Dollar [AUD] 澳元 WWIQ6EJO  
Australian Options Market 澳大利亚期权市场 .Dyxul  
Australian Securities Commission 澳洲证券事务监察委员会 *ur[u*g  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Zdu8axK:  
Australian Stock Exchange 澳大利亚证券交易所 Bnd Y\  
Austrian Schilling [ATS] 奥地利先令 yuZhak  
authentication 认证；鉴证 9>L{K   
authority to purchase 委托购买证；委购书 KSl@V>!_  
authorization 认可；核准；授权；授权书 yuB\Z/  
authorization by direction 指示授权 8&y3oxA,  
authorization by instruction 指令授权 p@=B\A]  
authorization by warrant 令状授权 =/^{P
n  
authorization of unit trust 单位信托的认可 FPuF1@K  
authorized agent 指定代理人 j2!^iGS}  
authorized capital 法定资本 z]M
u8  
authorized clerk 出市员 ddeH-Z  
authorized dealer 认可交易商 m-|~tve  
authorized financial institution 认可财务机构 F!6;<!&h  
authorized fund 认可基金 BIEeHN4  
authorized fund house 获授权的基金公司；认可基金公司 8:Jc2K  
authorized institution 认可机构 ')v<MqBr  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6[C>"s}Ol  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~VO?PfxZ  
authorized insurer 获授权保险人；获认可承保人 bQ_N^[oxQ  
authorized investment 特准投资项目 'sAs#  
authorized person 获授权人 !pe!Z-,  
authorized representative 获授权代表 ^sZ,(sc{G  
authorized share capital 法定股本 3l''   
automated quotation system 自动报价系统 T#G (&0J5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] IWAp  
自动交易系统〔香港期货交易所有限公司〕 VTJ,;p_UH  
automatic adjustment mechanism 自动调整机制 %y2i1^  
automatic adjustment system 自动调整系统 { BDUl3T  
Automatic Clearing House 自动票据交换所
92Df.xI}  
automatic exchange rates accumulation system 自动化汇率累集系统 Z<Ke/Xi  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8G p%Q  
automatic teller machine [ATM] 自动柜员机 dI9u:-  
autopay 自动转帐 dpcFS0  
available assets 可用资产 0
RGSv!w  
available fiscal reserve 现存财政储备 f{u3RCfX~2  
available profit 可用利润 ejPK-jxCa/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )3KQ QGi8  
average 平均；平均数；海损 "DNiVL.  
average basic salary 平均基本薪金 yBwCFn.uP-  
average consumer expenditure 平均消费开支；一般消费开支 r081.<  
average cost 平均成本 &o*f*(C2  
average cost of land production 增辟土地平均成本 w 7 j hS  
average daily turnover 平均每日成交额 >Sh"/3%q  
average daily wage rate 平均每日工资率 6):^m{RH^  
average expenditure pattern 平均开支模式 q6 Rr?  
average growth rate 平均增长率 0hx EI  
average net fixed assets 固定资产平均净值 ni
P/i  
average of relatives 相对价格平均数 \A9hYTC)  
average price 平均价格 p4'Qki8Hd  
average propensity to consume 平均消费倾向；一般消费倾向 h;8^vB y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 )o@-h85";  
average rate 平均率 }CXL\,;  
average revenue 平均收入；平均收益 _^pg!j[Fy}  
average stock 平均库存；平均存货 =M+enSu  
average yearly rent 平均年租 hA_Y@&=W  
avoidance of double taxation 避免双重课税 YF<;s^&@u  
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 kdHP v=/U  
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