一些有用的会计术语(也不知道发的地方对不对)A

A: ggbew6L$Z  
A share Ａ股；甲类股份 R%5\1!Fl=G  
abatement of tax 减税；减扣免税额 |'a5nh!  
ABN AMRO Bank N.V. 荷兰银行 -M(:z  
above-the-line expenditure 线上项目支出；经常预算支出 &d6'$h:kHb  
above-the-line receipt 线上项目收入；经常预算收入 <0lfkeD  
ABSA Asia Limited 南非联合亚洲有限公司 i[FBll-  
absolute change 绝对数值变更 \y<n{"a  
absolute expenditure 实际开支 G>H&M#7K  
absolute guideline figure 绝对准则数字 .@xwl}o$OL  
absolute interest 绝对权益 Zcf?4{Kd?  
absolute order of discharge 绝对破产解除令 O'j;"l~H|  
absolute profit margin 绝对利润幅度 @AWKEo<7.I  
absolute value 实值；绝对值 n:;2Z  
absolutely vested interest 绝对既得权益 ZT|
E1[Q  
absorbed cost 已吸收成本；已分摊成本 ~+4OG 0  
absorption 吸收；分摊；合并 r5rK>  
absorption rate 吸收率；摊配率；分摊率 }_Jai4O  
ACB Finance Limited 亚洲商业财务有限公司 {)-%u8J\`N  
acceptable form of reciprocity 合理的互惠条件 Q6DE|qnV  
acceptable rate 适当利率；适当汇率 LM<OYRB(  
acceptance agreement 承兑协议 l tQ:c  
acceptance for honour 参加承兑 %n{E/06f  
acceptor 承兑人；接受人；受票人 P$w0.XZa  
acceptor for honour 参加承兑人 7';PI!$  
accident insurance 意外保险 JLs7[W)O  
Accident Insurance Association of Hong Kong 香港意外保险公会 OyTBgS G?a  
accident insurance scheme 意外保险计划 z3>}(+  
accident year basis 意外年度基准 PUu
cYc  
accommodation 通融；贷款 scrNnO[3j  
accommodation bill 通融票据；空头票据 #~ /-n&#  
accommodation party 汇票代发人 )5e}Id  
account balance 帐户余额；帐户结余 T!J\Dm-  
account book 帐簿 f<y""0L9  
account collected in advance 预收款项 ,qaIdw[  
account current book 往来帐簿 m]&d TZV  
account of after-acquired property 事后取得的财产报告 >JnEhVRQJ9  
account of defaulter 拖欠帐目 {?#g*QF|^  
account payable 应付帐款 .F> cZ,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 fr:RiOPn  
account receivable 应收帐款 Yuh t<:`  
account receivable report 应收帐款报表 5 {'%trDEy  
account statement 结单；帐单；会计财务报表 y37n~~%  
account title 帐户名称；会计科目 ]D(%Ku,
O%  
accountant's report 会计师报告 DBVe69/S  
Accountant's Report Rules 会计师报告规则 @(oz`|*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8l)^#"ySA  
Accounting Arrangements 《会计安排》 $ V}s3  
accounting basis 会计基础 9\|3Gm_  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]<{BDXIGIE  
Accounting Circular 《会计通告》 a0y;c@pkO  
accounting class 会计类别 5\qoZs*e  
accounting date 记帐日期；会计结算日期 1C'lT,twl  
accounting for money 款项核算 hPhN7E03  
Accounting Officer 会计主任 lSQANC'  
accounting period 会计报告期；会计期 ']4sx_)S  
accounting policy 会计政策；会计方针 {TlS)i`  
accounting practice 会计惯例 qhiQ!fMQ  
accounting principle 会计准则 Gu&zplB  
accounting record 会计记录 {3`9A
7bG  
accounting report 会计报告 ")cdY)14"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {:'eH  
Accounting Society of China 中国会计学会  27w]Q_C  
accounting statement 会计报表 8n1Sy7K!;  
accounting system 会计制度；会计系统 He&dVP  
accounting transaction 会计事项；帐务交易 ]<TgBo|  
accounting treatment 会计处理 K4A=lD+  
accounting year 会计年度 !QP~#a%  
accretion 增值；添加 o;-)8
4Aa  
accrual 应计项目；应累算数目 TRX; m|   
accrual basis 应计制；权责发生制 @cSz!E}  
accrual basis accounting 应计制会计；权责发生制会计
[T !#s  
accrue 应累算；应计 Q
%q_  
accrued benefit 应累算利益 a?&oOQd-iP  
accrued charges 应计费用 jC<<S  
accrued cumulative preference share dividend 应累算的累积优先股股息 glPOW  
accrued expenses 应累算费用 ym
<G.3%1  
accrued interest payable 应付利息；应计未付利息 Z2hRTJJ[A  
accrued interest receivable 应收利息；应计未收利息 NDCZc_  
accrued right 累算权益 Hza{"I*^  
accruing profit 应累算的利润 i]xyD'0  
accumulated fiscal reserve 累积财政储备 Exk[;lI  
accumulated profit 累积利润；滚存溢利 t\u0\l>  
accumulated reserve 累积储备 lSl=6R  
accumulation of surplus income 累积收益盈余 > : \lDz  
acquired assets 既得资产 '$4o,GA8  
acquisition 收购；购置；取得 6z!?U:bT  
acquisition cost 购置成本 Zwp*JH+G  
acquisition expenses 购置费用 V$<og  
acquisition of 100% interest 收购全部股权 9LzQp`In  
acquisition of control 取得控制权 lhJT&  
acquisition of fixed assets 购置固定资产 =Tb~CT
=  
acquisition of shell “买壳” ?$ o9/9w  
acquisition price 收购价 TfVB~"&  
act of God 天灾 uu]<R@!J  
acting partner 执事合伙人 MQw{^6Z>1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 LW0't} z  
active partner 积极参与的合伙人 A2$:p$[  
active trading 交投活跃 ImyB4welo  
actual circulation 实际流通 j<wWPv  
actual cost 实际成本 KS3 /  
actual expenditure 实际开支；实际支出 $w#C;2k]N  
actual income 实际入息；实际收入；实际收益 8X[G)J;  
actual market 现货市场 vvFXdHP  
actual price 现货价；实际价格 ZKPnvL70  
actual profit 实际利润 +'JM:};1X8  
actual quotation 实盘；实际价位；实际报价 ki=-0G*]  
actual year basis 按实际年度计算 Tld%NE  
actuals 实货 W}.;]x%1B  
actuarial investigation 精算调查 WF-B=BRZ  
actuarial principle 精算原则 doVBVTk^  
actuarial report 精算师报告 O0';j!?X  
Actuarial Society of Hong Kong 香港精算学会 BTgL:  
actuarial valuation 精算师估值 @T>)fKCg  
actuary 精算师 \oLRNr[F  
ad referendum agreement 暂定协议；有待覆核的协定 b78'yM&  
ad valorem duty 从价税；按值征税 L:%; Fx2  
ad valorem duty system 从价税制 $kvF]|<bu  
ad valorem fee 从价费 Vb|DNl@  
ad valorem tariff 从价关税 ld$LG6[PA  
additional allowance 额外免税额 Quc9lL  
additional amount for unexpired risk 未过期风险的额外款额 ,8cw jS2E  
additional assessable profit 补加应评税利润 P ;PS+S9  
additional assessment 补加评税 3zGxe-  
additional commitment 额外承担 ID E3>D  
additional commitment vote 额外承担拨款 F+v?2|03  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d]$z&E  
additional dependent parent allowance 供养父母额外免税额 |:L<Ko  
additional provision 额外拨款 _:?)2NV  
additional stamp duty 附加印花税 ]aXCi"fMs  
additional tax 补加税罚款；补加税款 8'@pX<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W2qW`Ujo{  
adjudged bankrupt 被裁定破产 -U'6fx) +  
adjudicated bankrupt 裁定破产人 L&][730  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 z?Hvh  
adjudication of bankruptcy 裁定破产；宣告破产 _<=U.T`  
adjudication of insolvency 裁定无力偿还债务 b~y1'|}g  
adjusted actual 经调整的实数；调整后的实数 B/c_pRl;  
adjusted current assets 经调整的流动资产；调整后的流动资产 `GUj.+u  
adjusted figure 经调整的数字；调整后的数额 uhbo/7d'7  
adjusted liabilities 经调整的负债；调整后的负债 !2>gC"$nv  
adjusted loss 经调整的亏损；调整后的亏损 |9{l8`9}_  
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 Z,! w.TYo  
adjusted profit 经调整的利润；调整后的利润 g\OPidY  
adjusted surplus 经调整的盈余额；调整后的盈余额 AhiZ0W"  
adjusted value 经调整的价值；调整后的价值 M)!8`]  
adjustment 调整；修订；理算〔保险〕 C
>4y<,Q  
adjustment centre 调剂中心 ,a~- (@  
adjustment lag 调整过程的时间差距；调整时差 FzXVNUMP  
adjustment mechanism 调整机制 ,3!l'|0jJ  
adjustment of loss 亏损调整 #]q<fhJhr$  
adjustment process 调整过程；调整程序 ^mm:u<Yt  
adjustment range 调整幅度 oJvF)d@gU  
administered exchange rate 受管制汇率 =Bu d!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .3Jggp  
administration expenses 行政费用 wk<QYLEk  
administration fee 手续费；行政费 dNB56E)5`J  
administration in bankruptcy 破产管理 JGHQ_AI  
administration order 遗产管理令  M#IGq  
administrator 管理人；遗产管理人 #Kyb9Qg  
administrator of the estate 遗产管理人 Vdjf F&q  
admission of debt 债项承认书 /g< T
)$2  
admission of proof 接纳债权证明 %19TJn%J$  
advance 放贷款项；垫付款项；预支款项；预付款项 O|O#T.Tg  
advance account 暂支帐目；预付款帐户 ahU\(=  
advance compensation 预付补偿金 !6'j W!  
advance from shareholder 股东垫款 OAEJ?ik  
advance pending reimbursement 预支以待日后付还 9e@Sx{?r  
advanced economy 先进经济体系 9\0  
advancement 预付；预付财产 6(f[<V!r  
advances warrant 垫款令 UW8b(b[-6b  
advancing 贷出 9mIq9rQ|*  
adverse balance 逆差 w3a`G|
  
adverse exchange 逆汇 w[qWr@
  
advertisement addressed to shareholders 在报章刊登的致股东通告 hvnZ 2x.?d  
advice for collection 托收通知书 RM|<(kq  
advice of drawing 提款通知书；汇票通知书 >t.2!Z_RQ  
advice of payment 付款通知 ~raRIh=  
Advisory Committee [Securities and Futures Commission] ygW,4Vz7J  
谘询委员会〔证券及期货事务监察委员会〕 Mmq{]q~At
 
Advisory Committee on Diversification 经济多元化谘询委员会 Ie`kzssM  
affidavit 誓章；遗产申报誓章 H^Ik FEVs  
affidavit of no receipt 述明无收款的誓章 =mxmJFA  
affiliate 联号；联营公司；附属公司 vq B)PL5)  
affiliated company 附属公司；联号；联营公司 r77?s?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 qhRs5QXL  
affordability 负担能力 =P!SN]nFeP  
African Development Bank [AfDB] 非洲开发银行 w
v|:-8V  
after-acquired property 事后取得的财产 5 S$*YRp  
after-hours dealing 市后交易 4(B{-cK  
after-tax profit 税后盈利；税后利润；税后溢利 Z,.*!S=?h  
agency agreement 代理协议 Vf`n>  
agency expenses 代理机构的开支 m,K0BL  
agency fee 代理费 BI?M/pIm  
Agency Law 《代理法》 g<-x"$(C&  
agent 代理人；承销人 f>g>7OsD]  
agent of company 公司代理人 B5hk]=Ud  
agent's fee 代理人费；经纪费 iEux`CcJ.  
aggregate 总计；总数；总体数字 =5a~xlBjD  
aggregate amount 总款额；总额 Q+*o-  
aggregate assets and liabilities 总体资产与负债 d}GO(  
aggregate at constant price 按固定价格计算的总体数字 '=EaZ>=  
aggregate demand 总需求 ExqI=k`Zs  
aggregate gross position 总持仓量 hs}nI/#  
aggregate limit 总限额 SWvy<f4<  
aggregate of salaries tax 合计薪俸税 Cp7EJr~  
aggregate performance 总体表现；总体业绩 eNY$N_P  
aggregate supply 总体供应 0
.4c|-n  
aggregate surplus 总盈余 &Y;z[+(P  
aggregate total 整体总额 6Daz1Pxd+  
aggregate value 总值；合计价值 &]iX>m.  
aggregated basis 合计基准 o /AEp)8  
aggregated net chargeable income 合计应课税入息实额 'KMyaEh.u  
aggregation 合并计算；合计；总和 -
)(HG)3  
aggregation of incomes of husband and wife 夫妇入息合并计算 uli,@5%\  
aggregation of property 财产的总和 |XzqP +t  
agio 差价；贴水 nqg=I  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 *q{/`Z{wy  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9]r6V   
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ymT&[+V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &ok2Xw  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 LGGC=;{}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :PuJF`k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tRZCOEo4  
agreement for a settlement 授产协议 EtK,C~C}8  
agreement for assignment 转让协议 W! v8'T  
agreement for sale 售卖协议；买卖协议 H.qp~-n  
agreement for sale and purchase 买卖协议 m7Nm!Z7  
agreement for the payment of interest 支付利息协议 ]e@'9`G-'  
agreement for the repayment of money 还款协议 P(8zJk6h),  
agreement of reinsurance 再保险协议 *D
!$gfa  
Agricultural Bank of China 中国农业银行 /KFCq|;7s,  
air passenger departure tax 飞机乘客离境税 *aT3L#0(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'z0@|a  
airport tax 机场税 LRW7_XYz  
alcohol duty 酒精税 (?Fz{  
alienation 让与；让渡；转让 yxh8sAZ  
alimony 生活费；赡养费 O+A/thI%*S  
All Ordinaries Index [AOI] 所有普通股指数 TXD\i Dq  
all risks 全险；综合险 V4ml& D  
All Sales Record for Stock Market 《股票市场成交报告》 6;i]v|M-  
Allied Capital Resources Limited 新联财务有限公司 4<CHwIRHY  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %|bqL3)a_  
allocation letter 拨款信件 U@x5cw:  
allocation of fund 分配款项；预留款项 D'2&'7-sm\  
allocation of profit 利润分配；溢利分配 E#X(0(A)  
allocation warrant 拨款令 z@iu$DZ  
allotment 分配；配股 xH!{;i  
allotment notice 股份配售通知；配股通知 Wg9q
_Ql  
allotment of shares 股份分配 v>CAA"LH  
allowable 可获宽免；免税的 Z%Q[W}iD  
allowable business loss 可扣除的营业亏损 zL$$G,  
allowable expenses 可扣税的支出 z)I.^  
allowance 免税额；津贴；备抵；准备金 T|`nw_0  
allowance for debts 债项的免税额 uA dgR  
allowance for depreciation by wear and tear 耗损折旧免税额 fT9$0:eO  
allowance for funeral expenses 殡殓费的免税额 422d4Zu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~ \z7$9Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 }"BXqh"\`  
allowance to debtor 给债务人的津贴 '+LC.lM  
alteration of capital 资本更改 tYK 5?d  
alternate trustee 候补受托人 JK34pm[s  
amalgamation 合并 7KXc9:p+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >xb}AY;  
ambit of charges 征税范围；收费范围 m?VA 1  
amended valuation 经修订的估值 c,-3+b  
American Commodities Exchange 美国商品交易所 oMk6ZzZ,>  
American Express Bank Limited 美国运通银行 cL}}^  
American Stock Exchange 美国证券交易所 $x#0m  
amortization 摊销 *J,VvO9  
amount due from banks 存放银行同业的款项 T!
u&r  
amount due from banks abroad 存放海外银行同业的款项 EUevR/S  
amount due from holding companies 控股公司欠款 9;KQ3.Fa}q  
amount due from local banks 存放本港银行同业的款项 \tH^w@j47  
amount due to banks 银行同业的存款 Li)rs<IX;m  
amount due to banks abroad 海外银行同业的存款 o<Hk/e~  
amount due to holding companies 控股公司存款 RGvfy/T  
amount due to local banks 本港银行同业的存款 [Zc8tE2oN  
amount due to outport banks 外埠银行同业的存款 C&?Z\$ -/  
amount for note issue 发行纸币的款额 II
cG+zwx  
amount of bond 担保契据的款额 9bd$mp  
amount of consideration 代价款额 'r3yFoP}  
amount of contribution 供款数额 Y@N-q   
amount of indebtedness 负债款额 hF|N81T  
amount of principal of the loan 贷款本金额 l0N~mes  
amount of rates chargeable 应征差饷数额 tjYqdbA)  
amount of share capital 股本额 g.$a]pZz  
amount of sums assured 承保款额 y5gTd_-  
amount of variation 变动幅度 ^ur?da9z'  
amount of vote 拨款数额 <=2\xJfxB  
amount payable 应付款额 ~Ry?}5&:  
amount receivable 应收款额 FY1 >{Bn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t[/WGF&(R  
analysis 分析 =?hGa;/rb  
ancillary risk 附属风险 y}Ji( q~  
annual account 周年帐目；周年帐目报表；年度决算；年结 1h_TG.YL9>  
annual accounting date 年结日期 MHNuA,cz  
annual allowance 每年免税额；年积金；年度津贴；年津 nKpXRuFn\  
annual balance 年度余额 foO/Yc  
annual disposable income 每年可动用收入 L|O[u^  
annual estimates 周年预算 x{y}pH"H  
annual fee 年费 !c+,OU[  
annual general meeting 周年大会 EY'kIVk  
annual growth rate 年增率；每年增长率 /Ilve U`E  
annual long-term supplement 长期个案每年补助金 H8@1Kt  
annual pensionable emolument 可供计算退休金的年薪 x-J.*X/aB  
annual report 年报 {}>s0B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 i
[,9hp  
annual return 周年报表；周年申报表；每年报税表格 }o^VEJc`O  
Annual Return Rules 《周年报表规则》 _D<=Yo  
annual review of consumer prices 每年消费物价回顾 4h% G %>j  
annual roll-forward basis 逐年延展方式 |hHj7X<?k  
annual salary 年薪 !7)` g i  
annual statement 年度报表；年度决算表 !C ]5_  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 IkW8$>  
annuitant 年金受益人 2Iv&XxSo  
annuity 年金 vKrOIBP  
annuity contract 年金合约 v__n>*x  
annuity on human life 人寿年金 3azyqpwU$  
antecedent debt 先前的债项 X+6`]]  
ante-dated cheque 倒填日期支票 `b.KMOn  
anticipated expenditure 预期开支 ZbBz@1O  
anticipated net profit 预期纯利 cP8g.+  
anticipated revenue 预期收入 Xm#rkF[,  
anti-inflation measure 反通货膨胀措施 /Mq9~oC  
anti-inflationary stance 反通货膨胀立场 }.`no  
apparent deficit 表面赤字 $#2zxpr,  
apparent financial solvency 表面偿债能力 o_=t9\:  
apparent partner 表面合伙人 l;F\s&^  
application for personal assessment 个人入息课税申请书 m/M=.\]  
application of fund 资金应用 Gs`[\<;LI  
application to release as liquidator and to destruct the books of accounts and documents ",&^ f  
申请免除清盘人职务及毁灭帐簿与文件 d'p]F~a
 
appointed actuary 委任精算师 \.!+'2!m  
appointed auditor 委任核数师；委任审计师 e3T&KyPm?+  
appointed trustee 委任的受托人 ,_+Gb  
appointer 委任人 gl.uDO%.  
apportioned pro rata 按比例分摊 ::goqajV  
apportionment 分配；分摊  S(*u_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YF)uAJAk  
apportionment formula 分摊方程式 b3j?@31AD  
apportionment of estate duty 遗产税的分摊 $qndG,([F  
appraisal 估价；评估 Vc2(R^  
appreciable growth 可观增长 K14F
Y2"  
appreciable impact 显着影响 u?Pec:3%  
appreciable increase 可观增长 [2~^~K  
appreciation 增值；升值 S=f:-?N|  
appreciation against other currencies 相对其他货币升值 UYLCzv~W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {Sl#z}@s  
appreciation tax 增值税 ,Q%q!#@  
appropriation 拨款；拨用；拨付 ML:Zm~A1U  
appropriation account 拨款帐目 $G UCVxs  
Appropriation Bill 拨款法案 Z|t`}lK  
appropriation-in-aid system 补助拨款办法 D^m`&asC  
approved assets 核准资产 A[7\!bq5  
approved basket stock 认可一篮子证券 p"'knZG  
approved budget 核准预算 U!y GZEU"[  
approved charitable donation 认可慈善捐款 ;,WI_iP(w  
approved charitable institution 认可慈善机构 O%Hc%EfG  
approved currency 核准货币；认可货币 Qk5pRoL_  
approved estimates 核准预算 'sII/sq`(  
approved estimates of expenditure 核准开支预算 W{@,DQ  
approved overseas insurer 核准海外保险人 e@j&c:p(Y  
approved overseas trust company 核准海外信托公司 6VUkZKc  
approved pooled investment fund 核准汇集投资基金 W%&gvZre.  
approved provident fund scheme 认可公积金计划 =\ek;d0Tqb  
approved provision 核准拨款 4`X]$.  
approved redeemable share 核准可赎回股份 4LY$;J;2  
approved regional stock 认可地区性证券 OTy{:ID  
approved retirement scheme 认可退休金计划 ":I@>t{H*  
approved subordinated loan 核准附属贷款 R(t1Ei.-?  
arbitrage 套戥；套汇；套利 $c1zMkY)u  
arbitrageur 套戥者；套汇者 2%{(BT6  
arbitrary amount 临时款项 2h;#BJ))  
arrangement 措施；安排；协定 a62'\wF>D
 
arrears 欠款 #TUuk  
arrears of pay 欠付薪酬 kq$0~lNI$  
arrears of revenue 逾期未收税款；逾期未收的帐项 )/:j$aq  
articles of association 组织章程；组织细则；组织章程细则 @r130eLh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c'!+]'Lr  
ascertainment of profit 确定利润 Vb57B.I  
"Asia Clear" “亚洲结算系统” ow<z @^ 3'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \Bvy~UeE)>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /z)H
7s+  
Asian Development Fund [ADF] 亚洲发展基金 r9 5hW  
Asian dollar bond 亚洲美元债券 U,g)N[|  
Asian dollar market 亚洲美元市场 |a
|##/  
Asian dollar rate 亚洲美元利率 S Boi|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0F5QAR O  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 a#pM9n~a  
asked price 沽盘；喊价；索价；卖方报价 -J& b~t@  
assessable income 应评税入息 &Hj1jM'  
assessable loss 应评税亏损 t&>eZ"  
assessable profit 应评税利润 _xz>O[unf  
assessable value 应评税值 `Q1;Y  
assessed profit 估定利润 h 7/wkv\y9  
assessed value 经评估价值 ^[=1J  
assessment 评税；评定；估价；评税单 >gTQD\k:D  
assessment number 评税编号；估价编号 ZUd*[\F~!  
assessment of additional tax 补加税评税 i6-&$<  
assessment of performance 业绩评估；实绩评价 vEZd;40y  
Assessor 评税主任 XS_Ib\-50  
asset price bubbles 资产价格泡沫 v(GT+i)|  
asset-backed securities 具资产保证的证券 qX"m"ko  
assets accretion 资产增值 eZ
bT;  
assets and liabilities 资产与负债 By;{Y[@rS  
assets betterment statement 资产递增表；资产改进表 .  g8WMm  
assets lending 实物放款；有抵押贷款 zI&).  
assets of the company passing on the death 死者去世时转移的公司资产 k:yrh:JhB  
assets pledged as security for liabilities 用作负债抵押的资产 C"cBlru8B  
assets portfolio 资产投资组合 3E$h W  
assets price 资产价格 y,F|L?dIq  
assets quality 资产质素 /R
eOf<%B  
assets realization 资产变现 (GJX[$@  
assets refinancing arrangement 资产再集资安排 6DxT(VU}  
assets securitization 资产证券化 s~b!3l`gu  
assets situated outside Hong Kong 在香港以外地方的资产 @|;XDO`k;  
assets stripping 削减资产；拆卖资产 rx\f:-3g  
assets value 资产值 $=ua$R4Z+  
assignee 承让人 jQX9KwSP  
assignment 转让；转让书；转让契 Egm-PoPe  
assignment of interest 权益转让 X B[C&3I  
assignment of letters patent and trade mark 专利证书及商标转让 J,_IHzO~Z  
assignment of property 物业转让；物业转让书 @"vTz8oY@  
assignment right 转让权 +rOfQ'lQ  
assignor 转让人 btDPP k'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人  B@K =^77  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {SJnPr3R  
associate member 附属会员 rhH !-`m  
associated body corporate 相联法人团体 Sd?+j;/"  
associated company 相联公司；联属公司 cS;O
]>/5  
associated corporation 相联法团 y"nL9r.,:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,0^9VWZV  
公认会计师公会〔英国〕 Bc1MKE5  
Association of Futures Exchange Brokers 香港期货经纪协会
zz[[9Am!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9oA-Swc[  
association of underwriters 承保人组织 ;yDXo\gm  
assumption of control 接管 2O+
fjs  
assurance 担保；保险；转易；转易书 Y}hz UKJ  
assurance of interest 权益的转易 hB1Gtc4n  
at 19XX price 按一九ＸＸ年价格计算 I`
KBj6n  
at a discount 按赔价计算；按贴水价格计算；打折扣 ,&aD U  
at a premium 按溢价计算；按升水价格计算 VCCG_
K9'  
at call 通知付款；按通知 yiAusl;  
at constant market price 按固定市价计算 Zoyo:vv&  
at constant price 按固定价格计算 jx-8%dxtZ  
at cost 按成本计算 N,?D<NjXl  
at current market price 按当时市价计算；按现时市价计算 dY$jg  
at current price 按当时价格计算；按现时价格计算 *rmwTD"  
at factor cost 按要素成本计算；按生产要素成本计算 U\`yLsKvH`  
at money-of-the-day price 按付款当日价格计算 Jo9!:2?  
at or better 按指定或较佳价位〔买卖指令〕 jKhj 7dR  
at par 按面值计算；平价 ECf
$  
at sight 见票即付 0qk.NPMB0  
at the close 按收市盘 .9u,54t  
at the opening 按开市盘 fudLm  
attestation 见证；见证条款 fS- 31<?  
at-the-money option 平价期权 h@D</2>  
attorney 受权人；受托代表人 .ta*M{t  
attornment 新拥有人承认书 G{{Or  
attributable profit 可归属利润 pNzpT!}H>  
attributable share value 可归属股份价值 m9li%p  
Auckland Stock Exchange 奥克兰证券交易所 HHae
rc  
auction 拍卖 O\[Td  
auctioneer 拍卖商 BGZvgMxLJ  
audit 审计；核数 jY8u1z  
Audit Commission 审计署 QAK.Qk?Qu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] RWK##VHK  
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〕
Dwi[aC+k  
audit review 帐目审查 :rX/ILAr  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iT"H%{+~  
audited account 审计帐目；经审计的帐目 @V5'+^O  
audited annual account 经审计的周年帐目 G[[NDK  
audited balance sheet 经审计的资产负债表 ^bckl tSo  
auditor 核数师；核数主任；审计师 ]J6+nA6)  
auditor's certificate 核数师证明书；审计师证明书 9KLhAYaq  
auditor's report 核数师报告；审计师报告 }dSxrT  
Aussie bond 澳元债券 bcy( ?(  
austerity budget 紧缩预算 C@q&0\HN  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Gj(UA1~1  
Australia All Ordinaries Index 澳洲所有普通股票指数 n:5*Tg9  
Australian Dollar [AUD] 澳元 yi9c+w)b  
Australian Options Market 澳大利亚期权市场 6P:H`  
Australian Securities Commission 澳洲证券事务监察委员会 ;3k6_ub  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 C
%+>uzVIw  
Australian Stock Exchange 澳大利亚证券交易所 `Ao;xOJ  
Austrian Schilling [ATS] 奥地利先令 8L}N,6gC4_  
authentication 认证；鉴证 Zjh9jvsW  
authority to purchase 委托购买证；委购书 /DQcM.3  
authorization 认可；核准；授权；授权书 fl18x;^I  
authorization by direction 指示授权 u#m(Py  
authorization by instruction 指令授权 )#n>))   
authorization by warrant 令状授权 ?G>#'T[  
authorization of unit trust 单位信托的认可 M[ZuXH}  
authorized agent 指定代理人 mca9 +v  
authorized capital 法定资本 jw!QjVuRN%  
authorized clerk 出市员 7f`x-iH!]7  
authorized dealer 认可交易商 )gAFz+  
authorized financial institution 认可财务机构 Q`X5W  
authorized fund 认可基金 N~A#itmdx  
authorized fund house 获授权的基金公司；认可基金公司 k<3_!?3  
authorized institution 认可机构 *>XY' -;2e  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #O.-/&Z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G ]mX+?  
authorized insurer 获授权保险人；获认可承保人 .cX,"2;n  
authorized investment 特准投资项目 lZu
pn?  
authorized person 获授权人 AFcA5:ja  
authorized representative 获授权代表 I#tEDeF2  
authorized share capital 法定股本 aE2 3[So  
automated quotation system 自动报价系统 "UY.; P  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4c_F>Jw[  
自动交易系统〔香港期货交易所有限公司〕 6@HY+RC
x  
automatic adjustment mechanism 自动调整机制 tKUy&]T  
automatic adjustment system 自动调整系统 ,-XJ@@2gM  
Automatic Clearing House 自动票据交换所 t(:6S$6{e  
automatic exchange rates accumulation system 自动化汇率累集系统 NR)[,b\v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 CQcb !T  
automatic teller machine [ATM] 自动柜员机 6c>tA2G|8  
autopay 自动转帐 !OJSQB,  
available assets 可用资产 YMx zj  
available fiscal reserve 现存财政储备 ;Q.g[[J/p  
available profit 可用利润 {@u}-6:wAT  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 m 5NF)eL  
average 平均；平均数；海损 ;,h*s,i  
average basic salary 平均基本薪金  s!E-+Gw  
average consumer expenditure 平均消费开支；一般消费开支 =9;jVaEMJL  
average cost 平均成本 9h6
xli  
average cost of land production 增辟土地平均成本 IK6XJsz$J  
average daily turnover 平均每日成交额 4l?98  
average daily wage rate 平均每日工资率 p3eJFg$  
average expenditure pattern 平均开支模式 ZN ?P4#ZS  
average growth rate 平均增长率 s `r tr  
average net fixed assets 固定资产平均净值 OQA3~\Vu  
average of relatives 相对价格平均数 N2_=^s7  
average price 平均价格 m~Dq0 T  
average propensity to consume 平均消费倾向；一般消费倾向 =;3|?J0=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 CFh&z^]PR  
average rate 平均率 u0J+Nj9  
average revenue 平均收入；平均收益 V6d*O`  
average stock 平均库存；平均存货 *X;g Y  
average yearly rent 平均年租 m`c(J1Et  
avoidance of double taxation 避免双重课税 ~QsQ7SAs  
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 C({L4O#?o  
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