一些有用的会计术语(也不知道发的地方对不对)A

A: C!,|Wi2&  
A share Ａ股；甲类股份 ,a6Oi=+>/U  
abatement of tax 减税；减扣免税额 V^S` d8?  
ABN AMRO Bank N.V. 荷兰银行 |$^a"Yd`9  
above-the-line expenditure 线上项目支出；经常预算支出 3'*}ZDC  
above-the-line receipt 线上项目收入；经常预算收入 GkU]>8E'"  
ABSA Asia Limited 南非联合亚洲有限公司 OYYk[r  
absolute change 绝对数值变更 TyGsSc  
absolute expenditure 实际开支 @Z+(J:Grm5  
absolute guideline figure 绝对准则数字 \I-bZ|^  
absolute interest 绝对权益 ]=ubl!0=:  
absolute order of discharge 绝对破产解除令 5w9oMM{  
absolute profit margin 绝对利润幅度 ~;AJB  
absolute value 实值；绝对值 ;NoD4*  
absolutely vested interest 绝对既得权益 7 'B9z/  
absorbed cost 已吸收成本；已分摊成本 1b``y  
absorption 吸收；分摊；合并 ]
r&dWF  
absorption rate 吸收率；摊配率；分摊率 zZE@:P&lf  
ACB Finance Limited 亚洲商业财务有限公司 C@F3iwTtp  
acceptable form of reciprocity 合理的互惠条件 PSB@yV <  
acceptable rate 适当利率；适当汇率 )O:T\{7+  
acceptance agreement 承兑协议 .9uw@Eq  
acceptance for honour 参加承兑 yN/
Uyhq  
acceptor 承兑人；接受人；受票人 cedH#;V!j  
acceptor for honour 参加承兑人 o0B3
G
  
accident insurance 意外保险 sry`EkS  
Accident Insurance Association of Hong Kong 香港意外保险公会 lm[LDtc  
accident insurance scheme 意外保险计划 A5q%ytI  
accident year basis 意外年度基准 eb*w$|y6"  
accommodation 通融；贷款 o|njgmF;\  
accommodation bill 通融票据；空头票据 x7!YA>  
accommodation party 汇票代发人 j"Y5j B`  
account balance 帐户余额；帐户结余 "raC?H  
account book 帐簿 ~=Q|EhF5  
account collected in advance 预收款项 >sZ207*  
account current book 往来帐簿 Op 0Qpn  
account of after-acquired property 事后取得的财产报告 ^(.utO  
account of defaulter 拖欠帐目 /OsTZ"*.2/  
account payable 应付帐款 wf&1,t3Bgn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qJ5gdID1_  
account receivable 应收帐款 Fq
`wx  
account receivable report 应收帐款报表 i9B1/?^W&  
account statement 结单；帐单；会计财务报表 B`;DAsmT  
account title 帐户名称；会计科目 -)o0P\cTEt  
accountant's report 会计师报告 >&DNxw  
Accountant's Report Rules 会计师报告规则 !1{kG%B=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 zrazFI0G  
Accounting Arrangements 《会计安排》 5;yVA  
accounting basis 会计基础 \*x=q20  
accounting by Official Receiver 破产管理署署长呈交的帐目 ndxijqw  
Accounting Circular 《会计通告》 6u-aV  
accounting class 会计类别 W:XN!  
accounting date 记帐日期；会计结算日期 nq3B(  
accounting for money 款项核算 r<XlIi  
Accounting Officer 会计主任 i#1~<U  
accounting period 会计报告期；会计期 Z`97=:W  
accounting policy 会计政策；会计方针 :eR[lR^4*  
accounting practice 会计惯例 eF%
IX  
accounting principle 会计准则 ;DN:AgXP  
accounting record 会计记录 ckg8x&Z  
accounting report 会计报告 R`F8J}X_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $KGpcl  
Accounting Society of China 中国会计学会 0Q= o"@  
accounting statement 会计报表 D-!#TN`Y  
accounting system 会计制度；会计系统 cQ<* (KU  
accounting transaction 会计事项；帐务交易 Ze>Pg.k+  
accounting treatment 会计处理 RI2Or9.  
accounting year 会计年度 GP
,x
GZZ  
accretion 增值；添加 q=|0lZ$`V_  
accrual 应计项目；应累算数目 cojbuo  
accrual basis 应计制；权责发生制 q*kieqG  
accrual basis accounting 应计制会计；权责发生制会计 ko<iG]Dv'  
accrue 应累算；应计 zMI0W&P M  
accrued benefit 应累算利益 O&c~7tM%  
accrued charges 应计费用 @N0(%o&  
accrued cumulative preference share dividend 应累算的累积优先股股息 *E-VS= #  
accrued expenses 应累算费用 K`d3p{M  
accrued interest payable 应付利息；应计未付利息 :.,3Zw{l  
accrued interest receivable 应收利息；应计未收利息 3ZKaqwK  
accrued right 累算权益 9X2lH~C  
accruing profit 应累算的利润 ^"?b!=n!  
accumulated fiscal reserve 累积财政储备 }{(|^s=  
accumulated profit 累积利润；滚存溢利 ie+746tFW  
accumulated reserve 累积储备 #:?MtVC  
accumulation of surplus income 累积收益盈余 $3
C$])k  
acquired assets 既得资产 UIl^s8/  
acquisition 收购；购置；取得 F< #!83*%  
acquisition cost 购置成本 mp x/~`c  
acquisition expenses 购置费用 Q(e3-a  
acquisition of 100% interest 收购全部股权 0Q_@2  
acquisition of control 取得控制权 al3[Ph5G  
acquisition of fixed assets 购置固定资产 nPj/C7j  
acquisition of shell “买壳” b[I;6HW  
acquisition price 收购价 2r]!$ hto  
act of God 天灾 rLm:qu(F1  
acting partner 执事合伙人 dGb]`*E  
active market 买卖活跃的市场；交投畅旺的市场；旺市 c*"TmDY  
active partner 积极参与的合伙人 s3LR6Z7;i  
active trading 交投活跃 J&IFn/JK$  
actual circulation 实际流通 G3G"SJ np
 
actual cost 实际成本 2\,vq R  
actual expenditure 实际开支；实际支出 5E#koy7 $s  
actual income 实际入息；实际收入；实际收益 fW
BI}~e  
actual market 现货市场 u+RdC
;_  
actual price 现货价；实际价格 sN `NZyG  
actual profit 实际利润 bof{R{3q  
actual quotation 实盘；实际价位；实际报价 cP~?Iz8nD  
actual year basis 按实际年度计算 s: .5S  
actuals 实货 Y_)aoRjB  
actuarial investigation 精算调查 zFtwAa=r  
actuarial principle 精算原则 X[cSmkp7  
actuarial report 精算师报告 gl4|D  
Actuarial Society of Hong Kong 香港精算学会 Q3vWwP;t~  
actuarial valuation 精算师估值 %joIe w]V3  
actuary 精算师 Yjr6/&ML  
ad referendum agreement 暂定协议；有待覆核的协定 `[+nz rLkO  
ad valorem duty 从价税；按值征税 y/}>)o4Q  
ad valorem duty system 从价税制 3t4_{']:/  
ad valorem fee 从价费 t7%!~s=,M  
ad valorem tariff 从价关税 f'\NGL  
additional allowance 额外免税额 B0:[3@P7  
additional amount for unexpired risk 未过期风险的额外款额 F<UEipe/N  
additional assessable profit 补加应评税利润 3ppY@_1  
additional assessment 补加评税 |x AwiF_  
additional commitment 额外承担 wghz[qe  
additional commitment vote 额外承担拨款 3psCV=/z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &!3=eVg  
additional dependent parent allowance 供养父母额外免税额 3d{v5. C#X  
additional provision 额外拨款 Y.Er!(pz  
additional stamp duty 附加印花税 jnK8 [och  
additional tax 补加税罚款；补加税款 kd9GHN;7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 G
e|& H]W  
adjudged bankrupt 被裁定破产 hr<E%J1k%  
adjudicated bankrupt 裁定破产人 \kpk-[W*x{  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 'xdM>y#S  
adjudication of bankruptcy 裁定破产；宣告破产 R;X8%'  
adjudication of insolvency 裁定无力偿还债务 NAj1ORy4pX  
adjusted actual 经调整的实数；调整后的实数 s68EzFS  
adjusted current assets 经调整的流动资产；调整后的流动资产 .~4>5W"u  
adjusted figure 经调整的数字；调整后的数额 `O5kI#m)L*  
adjusted liabilities 经调整的负债；调整后的负债 Cl;B%5yl  
adjusted loss 经调整的亏损；调整后的亏损 dJ#. m  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 !Cj1:P  
adjusted profit 经调整的利润；调整后的利润 :zC'jceO  
adjusted surplus 经调整的盈余额；调整后的盈余额 m
<
BL/7  
adjusted value 经调整的价值；调整后的价值 ,uD>.->  
adjustment 调整；修订；理算〔保险〕 2&W(@wT$  
adjustment centre 调剂中心 -A
Np88a  
adjustment lag 调整过程的时间差距；调整时差 F*QD\sG:  
adjustment mechanism 调整机制 =GQ?P*x|$  
adjustment of loss 亏损调整 }0#cdw#gH  
adjustment process 调整过程；调整程序 cz/mUU  
adjustment range 调整幅度 v UAYYe  
administered exchange rate 受管制汇率 4[]R?lL  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 U4_<  
administration expenses 行政费用 *HmL8c  
administration fee 手续费；行政费 C.{*|#&GAt  
administration in bankruptcy 破产管理 icF -
`m  
administration order 遗产管理令 _c|>m4+X  
administrator 管理人；遗产管理人 7cn"@h rJ  
administrator of the estate 遗产管理人 ;<#fZ0(l;  
admission of debt 债项承认书 HnVUG4yZTD  
admission of proof 接纳债权证明 i4.s_@2Y  
advance 放贷款项；垫付款项；预支款项；预付款项 _[V.%k  
advance account 暂支帐目；预付款帐户 Uq/(xh,t5  
advance compensation 预付补偿金 [?BmW{*u.  
advance from shareholder 股东垫款 2I:vie  
advance pending reimbursement 预支以待日后付还 b9(d@2MtK  
advanced economy 先进经济体系 Y#c11q
Z  
advancement 预付；预付财产 E~zLhJTUL'  
advances warrant 垫款令 IPcAE!h6zN  
advancing 贷出 HPAg1bV:-  
adverse balance 逆差 :H<u@%  
adverse exchange 逆汇 _f,q8ZkSr  
advertisement addressed to shareholders 在报章刊登的致股东通告 .9WUp>  
advice for collection 托收通知书 c?d+>5"VX  
advice of drawing 提款通知书；汇票通知书 5/mW:G,&  
advice of payment 付款通知 "HVwm>qEi  
Advisory Committee [Securities and Futures Commission] B[-%A!3 F  
谘询委员会〔证券及期货事务监察委员会〕 )F<<M+q=  
Advisory Committee on Diversification 经济多元化谘询委员会 1uv"5`%s  
affidavit 誓章；遗产申报誓章 hE!3kaS  
affidavit of no receipt 述明无收款的誓章 doXd6q4H  
affiliate 联号；联营公司；附属公司 E8>npDFv.  
affiliated company 附属公司；联号；联营公司 3l>P>[<o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 IqEY.2KN  
affordability 负担能力 neQ2+W%oj  
African Development Bank [AfDB] 非洲开发银行 E]_lYYkA  
after-acquired property 事后取得的财产 9L?EhDcDV  
after-hours dealing 市后交易 ls,gQ]B:P  
after-tax profit 税后盈利；税后利润；税后溢利 Bl'  
agency agreement 代理协议 G4s!
q1H  
agency expenses 代理机构的开支 bqf=;Nvog  
agency fee 代理费 Lq LciD  
Agency Law 《代理法》 [_qBp:_j?s  
agent 代理人；承销人 I~"-  
agent of company 公司代理人 \,JRNL&   
agent's fee 代理人费；经纪费 /Os)4yH\  
aggregate 总计；总数；总体数字 622mNY  
aggregate amount 总款额；总额 ms ;RJT2O'  
aggregate assets and liabilities 总体资产与负债 3Du&KZ  
aggregate at constant price 按固定价格计算的总体数字 u!nt0hS  
aggregate demand 总需求 I_#)>%H  
aggregate gross position 总持仓量 UNYU2ze'  
aggregate limit 总限额 RGLwtN  
aggregate of salaries tax 合计薪俸税 KEYM@,'  
aggregate performance 总体表现；总体业绩 yN~=3b>  
aggregate supply 总体供应 "6pjkEt4  
aggregate surplus 总盈余 ;pb~Zk/[,w  
aggregate total 整体总额 8.jd'yp*J  
aggregate value 总值；合计价值 3 %dbfT j  
aggregated basis 合计基准 vD1jxk'fd  
aggregated net chargeable income 合计应课税入息实额 fylW)W4C  
aggregation 合并计算；合计；总和 %<DRrKt  
aggregation of incomes of husband and wife 夫妇入息合并计算 K(
6=)
 
aggregation of property 财产的总和 \s<iM2]Kl  
agio 差价；贴水 G~4^`[elB  
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》 N~M:+\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment &.7\{q\(  
《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》 -mX _I{BJ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )l30~5u<J  
《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》 f*5=,$0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment uVu`TgbZ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]pb;q(?^  
agreement for a settlement 授产协议 [rPW@|^5  
agreement for assignment 转让协议 TmX~vZ  
agreement for sale 售卖协议；买卖协议 ,[Cl'B  
agreement for sale and purchase 买卖协议 [b;Oalw  
agreement for the payment of interest 支付利息协议 Ylt[Ks
<2  
agreement for the repayment of money 还款协议 %F&j B
 
agreement of reinsurance 再保险协议 g:;v]   
Agricultural Bank of China 中国农业银行 S3qUzK  
air passenger departure tax 飞机乘客离境税 g"C$B Fc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 r7ywK9UL  
airport tax 机场税 tk}qvW.Ii  
alcohol duty 酒精税 A7|"0*62  
alienation 让与；让渡；转让 >PySd"u  
alimony 生活费；赡养费 $!obpZ~}  
All Ordinaries Index [AOI] 所有普通股指数 v l{hE~  
all risks 全险；综合险 o{UwUMw5`  
All Sales Record for Stock Market 《股票市场成交报告》 3O#7OL68v  
Allied Capital Resources Limited 新联财务有限公司 [mWo&Ph[-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 tMyD^jVC  
allocation letter 拨款信件 1P2%n[y  
allocation of fund 分配款项；预留款项 Q `E{Oo,  
allocation of profit 利润分配；溢利分配 %Si3t2W/  
allocation warrant 拨款令 zG& N5t96X  
allotment 分配；配股 KM0#M'dXy  
allotment notice 股份配售通知；配股通知 HNU[W8mg8  
allotment of shares 股份分配 c}v:X Slh7  
allowable 可获宽免；免税的 S8"X7\d{  
allowable business loss 可扣除的营业亏损 b55|JWfC`  
allowable expenses 可扣税的支出 6Mk@,\1  
allowance 免税额；津贴；备抵；准备金 `$@1NL7>  
allowance for debts 债项的免税额 /~ V"v"7E  
allowance for depreciation by wear and tear 耗损折旧免税额 rKJ%/7m  
allowance for funeral expenses 殡殓费的免税额 Uut,cQ". d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v S%+  
allowance for repairs and outgoings 修葺及支出方面的免税额 e@8I%%V
,  
allowance to debtor 给债务人的津贴 },i?3dSvl  
alteration of capital 资本更改 te:"
1:e  
alternate trustee 候补受托人 D;d;:WT5  
amalgamation 合并 wau81rSd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 79x^zqLb  
ambit of charges 征税范围；收费范围 *^.b}K%  
amended valuation 经修订的估值 -BoN}xE4  
American Commodities Exchange 美国商品交易所 I}k!i+Yl  
American Express Bank Limited 美国运通银行 B[$KnQM9Y  
American Stock Exchange 美国证券交易所 o~iL aN\+  
amortization 摊销 })!n1kt  
amount due from banks 存放银行同业的款项 ARU
,Wtj#  
amount due from banks abroad 存放海外银行同业的款项 e2B~j3-?z  
amount due from holding companies 控股公司欠款 j./bVmd.  
amount due from local banks 存放本港银行同业的款项 eyAg\uuih  
amount due to banks 银行同业的存款 M $e~Rlw  
amount due to banks abroad 海外银行同业的存款 MQG$J!N  
amount due to holding companies 控股公司存款 *Z/B\nb  
amount due to local banks 本港银行同业的存款 " *Ni/p$I  
amount due to outport banks 外埠银行同业的存款 9m6w.:S  
amount for note issue 发行纸币的款额 /pb7  
amount of bond 担保契据的款额 #Wc)wL-Tg  
amount of consideration 代价款额 bJBx~  
amount of contribution 供款数额 3`e1:`Hu  
amount of indebtedness 负债款额 IRS^F;
)  
amount of principal of the loan 贷款本金额 }qlz^s  
amount of rates chargeable 应征差饷数额 +pe_s&  
amount of share capital 股本额 )YnB6@=nyk  
amount of sums assured 承保款额 ~Kb(
`Px@  
amount of variation 变动幅度 =G=.THRUk  
amount of vote 拨款数额 i:[B#|%  
amount payable 应付款额 d1E~H]X4  
amount receivable 应收款额 9d2$F9]:o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ORHC bw9  
analysis 分析 m]DjIs*@%h  
ancillary risk 附属风险 l0@$]76cX;  
annual account 周年帐目；周年帐目报表；年度决算；年结 Hss{Sb(  
annual accounting date 年结日期 >eRbasshEI  
annual allowance 每年免税额；年积金；年度津贴；年津 | c8u  
annual balance 年度余额 j:sac*6m  
annual disposable income 每年可动用收入 qmL!"ZRLF  
annual estimates 周年预算 "?S#vUS+ 2  
annual fee 年费 2qn~A0r  
annual general meeting 周年大会 #o^E1cI  
annual growth rate 年增率；每年增长率 h2BD?y  
annual long-term supplement 长期个案每年补助金 bpU^|r^W  
annual pensionable emolument 可供计算退休金的年薪 *aT!|;  
annual report 年报 `\.n_nM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0`qq"j[6a  
annual return 周年报表；周年申报表；每年报税表格 sY#K=5R  
Annual Return Rules 《周年报表规则》 8;Pdd1GyUL  
annual review of consumer prices 每年消费物价回顾 (ZI&'"H  
annual roll-forward basis 逐年延展方式 I'yhxym
Z;  
annual salary 年薪 0 /H1INve  
annual statement 年度报表；年度决算表 1zp,Suv  
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 }h]:I'R!  
annuitant 年金受益人
68_UQ.  
annuity 年金 .g|pgFM?  
annuity contract 年金合约 om/gk4S2  
annuity on human life 人寿年金 f'.
yM*  
antecedent debt 先前的债项 j<gnh  
ante-dated cheque 倒填日期支票 }3i@5ctQ  
anticipated expenditure 预期开支 ER|5_  
anticipated net profit 预期纯利 *yX_dgC>[  
anticipated revenue 预期收入 ?=T&|pp  
anti-inflation measure 反通货膨胀措施 $L`7J$'^  
anti-inflationary stance 反通货膨胀立场 ( Rf)&KN  
apparent deficit 表面赤字 C<7J5  
apparent financial solvency 表面偿债能力 #Gg^fm  
apparent partner 表面合伙人 97&6iTYA  
application for personal assessment 个人入息课税申请书 `kz_q/K  
application of fund 资金应用 --/ .  
application to release as liquidator and to destruct the books of accounts and documents SBF3\  
申请免除清盘人职务及毁灭帐簿与文件 jBB<{VV|  
appointed actuary 委任精算师 ~_oTEXT^O  
appointed auditor 委任核数师；委任审计师 }Jtaq[y\r  
appointed trustee 委任的受托人 `
}=Fw0  
appointer 委任人 ; 6zu!  
apportioned pro rata 按比例分摊 Df4n9m}E  
apportionment 分配；分摊 i&KbzOY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +?L~fM69B  
apportionment formula 分摊方程式 K:{Q~+   
apportionment of estate duty 遗产税的分摊 ]pGr'T~Gj  
appraisal 估价；评估 h*KhH>\  
appreciable growth 可观增长 Ln: y|t  
appreciable impact 显着影响 Gs9jX/#  
appreciable increase 可观增长 v>e4a/
  
appreciation 增值；升值 +HcH]D;  
appreciation against other currencies 相对其他货币升值 m[7a~-3:J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $i2gOz  
appreciation tax 增值税 <l6CtK@  
appropriation 拨款；拨用；拨付 0b|!S/*A3  
appropriation account 拨款帐目 ov+qYBuFw  
Appropriation Bill 拨款法案 |On6?5((e  
appropriation-in-aid system 补助拨款办法 LnL<WI*Pq  
approved assets 核准资产 tJn2:}-s  
approved basket stock 认可一篮子证券 un/R7"  
approved budget 核准预算 ~cez+VQe  
approved charitable donation 认可慈善捐款 .Q#Eb %%  
approved charitable institution 认可慈善机构 Q2 edS|  
approved currency 核准货币；认可货币 -yAIrvO1q  
approved estimates 核准预算 W"0#  
approved estimates of expenditure 核准开支预算  OkQSqL  
approved overseas insurer 核准海外保险人 *GDU=D}  
approved overseas trust company 核准海外信托公司 V]8fn MH  
approved pooled investment fund 核准汇集投资基金 /bb4nM_E/  
approved provident fund scheme 认可公积金计划 {.2C>p  
approved provision 核准拨款 yQW\0&a$  
approved redeemable share 核准可赎回股份 `=>Bop)  
approved regional stock 认可地区性证券 S%4hv*_c  
approved retirement scheme 认可退休金计划 n/6A@C  
approved subordinated loan 核准附属贷款 (=\P|iv  
arbitrage 套戥；套汇；套利 C6Mb(
&  
arbitrageur 套戥者；套汇者 mPu5%%  
arbitrary amount 临时款项  z/ i3  
arrangement 措施；安排；协定 ?|L)!LYx  
arrears 欠款 .xD-eWw3R  
arrears of pay 欠付薪酬 ;F:(5GBi  
arrears of revenue 逾期未收税款；逾期未收的帐项 &sllM  
articles of association 组织章程；组织细则；组织章程细则 _]4cY%s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WV6vM()#!C  
ascertainment of profit 确定利润 |p+VitM7  
"Asia Clear" “亚洲结算系统” 9X(bByEO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8sIGJ|ku
 
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Gmwn:  
Asian Development Fund [ADF] 亚洲发展基金 `rcjZ^n  
Asian dollar bond 亚洲美元债券 (5I]umtge  
Asian dollar market 亚洲美元市场 m1<B6*iG"  
Asian dollar rate 亚洲美元利率 );6zV_^!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h>n;A>k@N  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 }Yt0VtL
t  
asked price 沽盘；喊价；索价；卖方报价 v3/cNd3  
assessable income 应评税入息 C

+IXP  
assessable loss 应评税亏损 'D-imLV<<  
assessable profit 应评税利润 Nhf!;>  
assessable value 应评税值 qB&*"gf  
assessed profit 估定利润 a2i   
assessed value 经评估价值 j4l7Tx  
assessment 评税；评定；估价；评税单 x|Ei_hI-  
assessment number 评税编号；估价编号 #Q{6/{bM&J  
assessment of additional tax 补加税评税 Oo0$n]*;W  
assessment of performance 业绩评估；实绩评价 <E^:{J95  
Assessor 评税主任 _S[H:b$?  
asset price bubbles 资产价格泡沫 (u*]&yk  
asset-backed securities 具资产保证的证券 rd"]$_P8O  
assets accretion 资产增值
-8o8lz  
assets and liabilities 资产与负债 JE j+>  
assets betterment statement 资产递增表；资产改进表 J+;.t&5R  
assets lending 实物放款；有抵押贷款 F3qi$3HM  
assets of the company passing on the death 死者去世时转移的公司资产 k`&mHSk-  
assets pledged as security for liabilities 用作负债抵押的资产 (;n|>l?*  
assets portfolio 资产投资组合 @M,_mX  
assets price 资产价格 87HVD Di  
assets quality 资产质素 h{! @^Q  
assets realization 资产变现 "&r1&StO  
assets refinancing arrangement 资产再集资安排 o1Xk\R{  
assets securitization 资产证券化 m$o|s1t  
assets situated outside Hong Kong 在香港以外地方的资产 hsl8@=_ B  
assets stripping 削减资产；拆卖资产 cVz.ac  
assets value 资产值 REt()$ 7~  
assignee 承让人 +-oXW>`&  
assignment 转让；转让书；转让契 Mz06cw&  
assignment of interest 权益转让 !98s[)B:  
assignment of letters patent and trade mark 专利证书及商标转让 ~E!"YkIr  
assignment of property 物业转让；物业转让书 )rXP2Z  
assignment right 转让权 +<iw
|vr  
assignor 转让人 '*T7tl  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =tP|sYR]^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 H"-p^liw  
associate member 附属会员 _W!g'HP-D  
associated body corporate 相联法人团体 XGUF9arN  
associated company 相联公司；联属公司 1xx-}AIH#  
associated corporation 相联法团 (YR] X_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +(<CE#bb[  
公认会计师公会〔英国〕 sz)3 z  
Association of Futures Exchange Brokers 香港期货经纪协会 Yd,*LYd2EL  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 KavRW.
w  
association of underwriters 承保人组织 [A3hrSw  
assumption of control 接管 3v{GP>  
assurance 担保；保险；转易；转易书 jf})"fz-*  
assurance of interest 权益的转易 K=~h1qV:  
at 19XX price 按一九ＸＸ年价格计算
$zdJ\UX  
at a discount 按赔价计算；按贴水价格计算；打折扣 _2TIan}  
at a premium 按溢价计算；按升水价格计算 :n>h[{o%  
at call 通知付款；按通知 yx-{}Yj^  
at constant market price 按固定市价计算 H,uOshR  
at constant price 按固定价格计算 <}UqtDF 0  
at cost 按成本计算 {g);HnmPN  
at current market price 按当时市价计算；按现时市价计算 o30
PI  
at current price 按当时价格计算；按现时价格计算 nmgW>U0jZh  
at factor cost 按要素成本计算；按生产要素成本计算 E]gKJVf9[  
at money-of-the-day price 按付款当日价格计算 B0YY7od  
at or better 按指定或较佳价位〔买卖指令〕 ]=pEs6%O3  
at par 按面值计算；平价 8RocObY_W  
at sight 见票即付 7?kvrIuY&  
at the close 按收市盘 UL{Xe&sT  
at the opening 按开市盘 
#S1)n[  
attestation 见证；见证条款 H!xBFiOH$n  
at-the-money option 平价期权 on(W^ocnD  
attorney 受权人；受托代表人 a1GyI  
attornment 新拥有人承认书 hup]Jk  
attributable profit 可归属利润 +C+3DwN  
attributable share value 可归属股份价值 "#p)Z{v"!  
Auckland Stock Exchange 奥克兰证券交易所 iPs()IN.O  
auction 拍卖 jOe %_R  
auctioneer 拍卖商 d$>1 2>>  
audit 审计；核数 "r|O /  
Audit Commission 审计署 Et7AAV*8g  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] r_o2d8  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 CwT52+Jb  
audit review 帐目审查 {UwJg  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 s~TYzfA  
audited account 审计帐目；经审计的帐目 ))+R*k%  
audited annual account 经审计的周年帐目 inhb>zB  
audited balance sheet 经审计的资产负债表 TX 12$p\  
auditor 核数师；核数主任；审计师 zS?L3*u  
auditor's certificate 核数师证明书；审计师证明书 m@yaF: R  
auditor's report 核数师报告；审计师报告 KJ~f~2;  
Aussie bond 澳元债券 8Y4YE(x5  
austerity budget 紧缩预算 @@! R Iq!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 45_zO#  
Australia All Ordinaries Index 澳洲所有普通股票指数 (apAUIE  
Australian Dollar [AUD] 澳元 uT=sDWD:  
Australian Options Market 澳大利亚期权市场 2Yyc`o0R;h  
Australian Securities Commission 澳洲证券事务监察委员会 W<58TCd  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 B]kz3FF  
Australian Stock Exchange 澳大利亚证券交易所 m(&ZNZK  
Austrian Schilling [ATS] 奥地利先令 rb9x||  
authentication 认证；鉴证 txliZ|.O  
authority to purchase 委托购买证；委购书 TpnkJygIm  
authorization 认可；核准；授权；授权书 T$k) ^'  
authorization by direction 指示授权 `!rHH  
authorization by instruction 指令授权 lv{Qn~\y&  
authorization by warrant 令状授权 n2TvPt\  
authorization of unit trust 单位信托的认可 ^%C.S :  
authorized agent 指定代理人 []u!p
iW  
authorized capital 法定资本 ,.E:mm  
authorized clerk 出市员 e+2!)w)[  
authorized dealer 认可交易商 :yw0-]/DD  
authorized financial institution 认可财务机构 G*
n5`N@>7  
authorized fund 认可基金 9WHkw@<R+  
authorized fund house 获授权的基金公司；认可基金公司 X3q'x}{  
authorized institution 认可机构 }G-qOt  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 psYfz)1;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 rYc?y  
authorized insurer 获授权保险人；获认可承保人 /LJ?JwAvg5  
authorized investment 特准投资项目 bk"` hq  
authorized person 获授权人 -BB5bsjA  
authorized representative 获授权代表 JSO>rpO  
authorized share capital 法定股本 rs!J<CRq  
automated quotation system 自动报价系统 - 5A"TNU  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |~'{ [?a*  
自动交易系统〔香港期货交易所有限公司〕 \ar.(J  
automatic adjustment mechanism 自动调整机制 koaH31Q  
automatic adjustment system 自动调整系统 ZfMJU  
Automatic Clearing House 自动票据交换所 XD*$$`+#  
automatic exchange rates accumulation system 自动化汇率累集系统 B9+oI cO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 B<_T"n'#b  
automatic teller machine [ATM] 自动柜员机 4R^'+hy|?  
autopay 自动转帐 D<nTo&m_  
available assets 可用资产 =<FFFoF*C_  
available fiscal reserve 现存财政储备 X8Gw8^t  
available profit 可用利润 EV]exYWB  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 O@Xl_QNxc!  
average 平均；平均数；海损 !dmI}<@&k  
average basic salary 平均基本薪金 1{"e'[L  
average consumer expenditure 平均消费开支；一般消费开支 Lw-)ijBW  
average cost 平均成本 cC>.`1:  
average cost of land production 增辟土地平均成本 '9i:b]Hru  
average daily turnover 平均每日成交额 C[&Lh_F\  
average daily wage rate 平均每日工资率 W"z!sf5U  
average expenditure pattern 平均开支模式 #{<Jm?sU  
average growth rate 平均增长率 &oNy~l o  
average net fixed assets 固定资产平均净值 P3(u+UI3  
average of relatives 相对价格平均数 }1'C!]j  
average price 平均价格 E-&=I> B5  
average propensity to consume 平均消费倾向；一般消费倾向 NjL,0Bp  
average propensity to save 平均储蓄倾向；一般储蓄倾向 F*hs3b0Db  
average rate 平均率 Cm>8r5LG  
average revenue 平均收入；平均收益 U<o,`y[Tn  
average stock 平均库存；平均存货 00<iv"8  
average yearly rent 平均年租 ,]Hn*\@p[c  
avoidance of double taxation 避免双重课税 l6)*u[}E  
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 b Kv9F@  
R (4 :_ xc  
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