一些有用的会计术语(也不知道发的地方对不对)A

A:  e5]AB  
A share Ａ股；甲类股份 ii9/ UtIQ  
abatement of tax 减税；减扣免税额 ,+9r/}K]/  
ABN AMRO Bank N.V. 荷兰银行 -rlX<(pl)  
above-the-line expenditure 线上项目支出；经常预算支出 -`EoTXT*U  
above-the-line receipt 线上项目收入；经常预算收入 cvfAa#tq>  
ABSA Asia Limited 南非联合亚洲有限公司 e8bJ]  
absolute change 绝对数值变更 dR:iUw:V  
absolute expenditure 实际开支 +Bfi/>  
absolute guideline figure 绝对准则数字 v{Vesf  
absolute interest 绝对权益 ,ua1xsZl&  
absolute order of discharge 绝对破产解除令 R?s\0  
absolute profit margin 绝对利润幅度 qKC*jDW  
absolute value 实值；绝对值 NkI:
  
absolutely vested interest 绝对既得权益 $:wM'&M  
absorbed cost 已吸收成本；已分摊成本 ![^h<Om  
absorption 吸收；分摊；合并 Jo<6M'  
absorption rate 吸收率；摊配率；分摊率 o+TZUMm  
ACB Finance Limited 亚洲商业财务有限公司 c"1d#8J  
acceptable form of reciprocity 合理的互惠条件 p\S3A(  
acceptable rate 适当利率；适当汇率 K67? d  
acceptance agreement 承兑协议 ;i>E@  
acceptance for honour 参加承兑 |lV9?#!  
acceptor 承兑人；接受人；受票人 C<XDQ>?  
acceptor for honour 参加承兑人
id'#s  
accident insurance 意外保险 Kf~+jYobO  
Accident Insurance Association of Hong Kong 香港意外保险公会 
G1tp  
accident insurance scheme 意外保险计划 !k9h6/b6  
accident year basis 意外年度基准 2s%M,Nb  
accommodation 通融；贷款 NhX.yLb$   
accommodation bill 通融票据；空头票据 k^jCB>b  
accommodation party 汇票代发人 s#ZH.z@J  
account balance 帐户余额；帐户结余 IOl"Xgn5  
account book 帐簿 7gcG|kKT  
account collected in advance 预收款项 ze N!*VG  
account current book 往来帐簿 O]eJQ4XN<  
account of after-acquired property 事后取得的财产报告 Mk?
I}  
account of defaulter 拖欠帐目 Lm#d.AD)  
account payable 应付帐款 kELyD(^P`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1A-EP@# J  
account receivable 应收帐款 #jiqRhm  
account receivable report 应收帐款报表 yTiqG5r  
account statement 结单；帐单；会计财务报表 S '+"+%^tj  
account title 帐户名称；会计科目 +to9].O7y  
accountant's report 会计师报告 ts>}>}@vc  
Accountant's Report Rules 会计师报告规则 ]{^vs'as\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1H7Q[ 2E  
Accounting Arrangements 《会计安排》 H%aLkV!J  
accounting basis 会计基础 8f5^@K\c  
accounting by Official Receiver 破产管理署署长呈交的帐目 ><c5Humr  
Accounting Circular 《会计通告》 38i,\@p`9$  
accounting class 会计类别 3 ?~+5DU  
accounting date 记帐日期；会计结算日期 zAJ
UL  
accounting for money 款项核算 3HR]TQ%r  
Accounting Officer 会计主任 QPE.b-S  
accounting period 会计报告期；会计期 `wd*&vl  
accounting policy 会计政策；会计方针 W[<":NX2  
accounting practice 会计惯例 C
t+%  
accounting principle 会计准则 ;tiUOixJ  
accounting record 会计记录 ZH_4'm!^g|  
accounting report 会计报告 :exuTn  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ',Pk>f]AB-  
Accounting Society of China 中国会计学会 x~tQYK   
accounting statement 会计报表 % 6.jh#C  
accounting system 会计制度；会计系统 U-<"i6mg?  
accounting transaction 会计事项；帐务交易 !5!$h`g  
accounting treatment 会计处理 rxeXz<  
accounting year 会计年度 [d>yo_iB  
accretion 增值；添加 ~')t1Ays  
accrual 应计项目；应累算数目 \zL7j4  
accrual basis 应计制；权责发生制 (`? snMc  
accrual basis accounting 应计制会计；权责发生制会计 vK`h;  
accrue 应累算；应计 ,8nZzVo  
accrued benefit 应累算利益 9Ib(x0_  
accrued charges 应计费用 FH`&C*/F0Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 m-92G8'  
accrued expenses 应累算费用 q|l|mO  
accrued interest payable 应付利息；应计未付利息 UyKG$6F?3  
accrued interest receivable 应收利息；应计未收利息 j)6B^!  
accrued right 累算权益 n3j h\  
accruing profit 应累算的利润 $IZZ`Z]B  
accumulated fiscal reserve 累积财政储备 6
<S&~q  
accumulated profit 累积利润；滚存溢利 [;YBX]t  
accumulated reserve 累积储备 >I~
z7JS  
accumulation of surplus income 累积收益盈余 ^QR'yt3e  
acquired assets 既得资产 ;o459L>sW  
acquisition 收购；购置；取得 w1(06A}/
 
acquisition cost 购置成本 }h h^U^ia  
acquisition expenses 购置费用 [=3tAPpzK  
acquisition of 100% interest 收购全部股权 pF+wHMhUe  
acquisition of control 取得控制权 +J8/,d  
acquisition of fixed assets 购置固定资产 9$@ g;?}Ps  
acquisition of shell “买壳” q%Jy
>IXt  
acquisition price 收购价 yUwgRj  
act of God 天灾 bTp2)a^G  
acting partner 执事合伙人 F>(#Af9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 i9k]Q(o  
active partner 积极参与的合伙人 #(g+jb0E  
active trading 交投活跃 E wsq0D  
actual circulation 实际流通 h^$
}1[  
actual cost 实际成本 qpqz. {\  
actual expenditure 实际开支；实际支出 7qK0!fk5  
actual income 实际入息；实际收入；实际收益 k|Yv8+XT  
actual market 现货市场 f.)F8!!  
actual price 现货价；实际价格 Cy:`pYxhd  
actual profit 实际利润 @Qjl`SL%O^  
actual quotation 实盘；实际价位；实际报价 slv
s oN@  
actual year basis 按实际年度计算 e -]c  
actuals 实货 &dDI*v+  
actuarial investigation 精算调查 _Ge^ -7  
actuarial principle 精算原则 _s-HlE?C  
actuarial report 精算师报告 5po'(r|U  
Actuarial Society of Hong Kong 香港精算学会 e0WSHg=6@  
actuarial valuation 精算师估值 |aAWWd5  
actuary 精算师 =C>`}%XT}  
ad referendum agreement 暂定协议；有待覆核的协定 zQ %z"tQ  
ad valorem duty 从价税；按值征税 ;=\5$J9  
ad valorem duty system 从价税制 pQ^,.[[  
ad valorem fee 从价费 vcJb\LW  
ad valorem tariff 从价关税 'EET3RK-S  
additional allowance 额外免税额 tDHHQ  
additional amount for unexpired risk 未过期风险的额外款额 39aCwhh7v  
additional assessable profit 补加应评税利润 C2=iZ`Z>T  
additional assessment 补加评税 rspoSPnY1  
additional commitment 额外承担 3kqV_Pjg  
additional commitment vote 额外承担拨款 qTh='~m4[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 pkN:D+gS  
additional dependent parent allowance 供养父母额外免税额 skDk/-*R  
additional provision 额外拨款 v&b.Q:h*'  
additional stamp duty 附加印花税 VFmg"^k5  
additional tax 补加税罚款；补加税款 <kXV1@>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3 [)s;e  
adjudged bankrupt 被裁定破产 _Z66[T+M  
adjudicated bankrupt 裁定破产人 KD"&_PX  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 26#Jhb E+  
adjudication of bankruptcy 裁定破产；宣告破产 /
.kna4k  
adjudication of insolvency 裁定无力偿还债务 QJIItx4hE  
adjusted actual 经调整的实数；调整后的实数 y(3c{y@~X  
adjusted current assets 经调整的流动资产；调整后的流动资产 Ma=6kX]  
adjusted figure 经调整的数字；调整后的数额 }vUlTH  
adjusted liabilities 经调整的负债；调整后的负债 M?~<w)L}  
adjusted loss 经调整的亏损；调整后的亏损 `KJYm|@i  
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 {[t"O u  
adjusted profit 经调整的利润；调整后的利润 n]C%(v!u3  
adjusted surplus 经调整的盈余额；调整后的盈余额 =Q8H]F  
adjusted value 经调整的价值；调整后的价值 8Z4?X%  
adjustment 调整；修订；理算〔保险〕 P-OPv%jyi  
adjustment centre 调剂中心 S|q!? /jqj  
adjustment lag 调整过程的时间差距；调整时差 U|Z>SE<k  
adjustment mechanism 调整机制 '
)u5l  
adjustment of loss 亏损调整 XL7;^AE^Wl  
adjustment process 调整过程；调整程序 _95}ifSVm  
adjustment range 调整幅度 NBqV0>vR  
administered exchange rate 受管制汇率 gAr`hXO  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |;.Pj3)-  
administration expenses 行政费用 q 5v?`c  
administration fee 手续费；行政费 *)`kx  
administration in bankruptcy 破产管理 :m++ iR  
administration order 遗产管理令 Tc
KvSdr'  
administrator 管理人；遗产管理人 `zzKD2y  
administrator of the estate 遗产管理人 FSU%?PxO  
admission of debt 债项承认书 0ve`  
admission of proof 接纳债权证明 a?,[w'7FU  
advance 放贷款项；垫付款项；预支款项；预付款项 =2nn "YVP  
advance account 暂支帐目；预付款帐户 n,?IcDU~m  
advance compensation 预付补偿金 OSa
}8rlr'  
advance from shareholder 股东垫款 4Ay`rG  
advance pending reimbursement 预支以待日后付还 j.;  
advanced economy 先进经济体系 2l)9Lz=;L  
advancement 预付；预付财产 7edPH3  
advances warrant 垫款令 G_^iR-
  
advancing 贷出 ^YG7dd_  
adverse balance 逆差 5&?KW)6 Rz  
adverse exchange 逆汇 n-hvh-ZO  
advertisement addressed to shareholders 在报章刊登的致股东通告 [<Os~bfOv  
advice for collection 托收通知书 oGJ*Rn)Z  
advice of drawing 提款通知书；汇票通知书 W%>i$:Qq  
advice of payment 付款通知 ,5\2C{  
Advisory Committee [Securities and Futures Commission] 'ybth
 
谘询委员会〔证券及期货事务监察委员会〕 $W/+nmb)@K  
Advisory Committee on Diversification 经济多元化谘询委员会 1qLl^
DW  
affidavit 誓章；遗产申报誓章 ~3'RW0  
affidavit of no receipt 述明无收款的誓章 z#{0;t  
affiliate 联号；联营公司；附属公司 0
;FqX*  
affiliated company 附属公司；联号；联营公司 GDHK.?GY  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 YA"Ti9-EV  
affordability 负担能力 %kK ][2e  
African Development Bank [AfDB] 非洲开发银行 +^4BO`   
after-acquired property 事后取得的财产 5oU`[&=Ob  
after-hours dealing 市后交易 9|N"@0<B  
after-tax profit 税后盈利；税后利润；税后溢利 R81{<q'%X  
agency agreement 代理协议 5@+4
 
agency expenses 代理机构的开支 =&q-[JW  
agency fee 代理费 FJ{,=@  
Agency Law 《代理法》 n^iNo  
agent 代理人；承销人 Np|'7D  
agent of company 公司代理人 >~5lYD  
agent's fee 代理人费；经纪费 g|K6iY  
aggregate 总计；总数；总体数字 Z;GIlgK9  
aggregate amount 总款额；总额 80?6I%UB<  
aggregate assets and liabilities 总体资产与负债 .:{h{@a  
aggregate at constant price 按固定价格计算的总体数字 r=~WMDCz@  
aggregate demand 总需求 4{;8:ax&w  
aggregate gross position 总持仓量 ([,vX"4  
aggregate limit 总限额 {Ax)[<i  
aggregate of salaries tax 合计薪俸税 ^)f{q)to  
aggregate performance 总体表现；总体业绩 ;-KAUgL2  
aggregate supply 总体供应 >d8x<|D  
aggregate surplus 总盈余 b^[W_y  
aggregate total 整体总额 G$;] ?g  
aggregate value 总值；合计价值 M5GY>3P$c  
aggregated basis 合计基准 f0uUbJ5  
aggregated net chargeable income 合计应课税入息实额 m]FaEQVoE  
aggregation 合并计算；合计；总和 .KLm39j(  
aggregation of incomes of husband and wife 夫妇入息合并计算 nT.L}1@  
aggregation of property 财产的总和 gppBFS  
agio 差价；贴水 R^J.?>0  
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》 ,4^9cFVo  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Iv$:`7|crX  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 q&X
CX$N  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment M.ZEqV+
k  
《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》 jWH{;V&ZV  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f^W[;w  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 E?30J3S  
agreement for a settlement 授产协议 1Pk mg%+  
agreement for assignment 转让协议 iNod</+"K  
agreement for sale 售卖协议；买卖协议 .FIt.XPzv  
agreement for sale and purchase 买卖协议 omM&{ }8g  
agreement for the payment of interest 支付利息协议 ~ X-)_zH  
agreement for the repayment of money 还款协议 p?+lAbe6H  
agreement of reinsurance 再保险协议 Sa3I?+  
Agricultural Bank of China 中国农业银行 B{7Kzwh;  
air passenger departure tax 飞机乘客离境税 1.# |QX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x9&-(kBU  
airport tax 机场税 ]\CU9J|H8  
alcohol duty 酒精税 T4OguP=  
alienation 让与；让渡；转让 tg.|$n  
alimony 生活费；赡养费 %55@3)V8Rf  
All Ordinaries Index [AOI] 所有普通股指数 <eB<^ &nd  
all risks 全险；综合险 _W)`cr  
All Sales Record for Stock Market 《股票市场成交报告》 4$yV
%[j  
Allied Capital Resources Limited 新联财务有限公司 TZ?Os4+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g%`i=s&N%  
allocation letter 拨款信件 eeuZUf+~]  
allocation of fund 分配款项；预留款项 :GU,EDps  
allocation of profit 利润分配；溢利分配 _&8O~8tW  
allocation warrant 拨款令 &qJPwO  
allotment 分配；配股 ;~W8v.EW  
allotment notice 股份配售通知；配股通知 Zimh_  
allotment of shares 股份分配 SArfczoB  
allowable 可获宽免；免税的 G1]"s@8(  
allowable business loss 可扣除的营业亏损 8YNu<   
allowable expenses 可扣税的支出 TT'Ofvdc  
allowance 免税额；津贴；备抵；准备金 kf<c,3A  
allowance for debts 债项的免税额 CY34X2F  
allowance for depreciation by wear and tear 耗损折旧免税额 ^vJ"-{  
allowance for funeral expenses 殡殓费的免税额 7OB%A&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v#  
allowance for repairs and outgoings 修葺及支出方面的免税额 v`y6y8:>  
allowance to debtor 给债务人的津贴 ,Pn-ZF  
alteration of capital 资本更改 (2U
W_l  
alternate trustee 候补受托人 z0#-)AeS  
amalgamation 合并 HbcOTd)=5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fJaubDxa  
ambit of charges 征税范围；收费范围 J.#(gFBBl\  
amended valuation 经修订的估值 ]b3/Es+  
American Commodities Exchange 美国商品交易所 ,eR8~(`=  
American Express Bank Limited 美国运通银行 C\ tprnY  
American Stock Exchange 美国证券交易所 k!5m@'f  
amortization 摊销 /\ytr%7,'  
amount due from banks 存放银行同业的款项 &~RR&MdZ2  
amount due from banks abroad 存放海外银行同业的款项 4|`Yz%'  
amount due from holding companies 控股公司欠款 )h#]iGVN}  
amount due from local banks 存放本港银行同业的款项 rJ'/\Hh5P  
amount due to banks 银行同业的存款 puOC60zI  
amount due to banks abroad 海外银行同业的存款 K*
~]fy  
amount due to holding companies 控股公司存款 _@Y"$V]=Vt  
amount due to local banks 本港银行同业的存款 MR`:5e  
amount due to outport banks 外埠银行同业的存款 1%%'6cWWu  
amount for note issue 发行纸币的款额 Jlp<koy  
amount of bond 担保契据的款额 mw_ E&v  
amount of consideration 代价款额 VZ$=6CavH  
amount of contribution 供款数额 ^$!987"  
amount of indebtedness 负债款额 W4(v6>5l  
amount of principal of the loan 贷款本金额 sONBQ9  
amount of rates chargeable 应征差饷数额 o/C(4q
6d  
amount of share capital 股本额 g& k58{e  
amount of sums assured 承保款额 $[g_=Z  
amount of variation 变动幅度 $f#agq_  
amount of vote 拨款数额 ~4Pc_%&i  
amount payable 应付款额 jk$86ma!  
amount receivable 应收款额  {@gAv!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \#CM <%  
analysis 分析 Mi ; glm  
ancillary risk 附属风险 wJgX/W  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z%m-HE:k  
annual accounting date 年结日期 -D^L}b  
annual allowance 每年免税额；年积金；年度津贴；年津 EFAGP${F  
annual balance 年度余额 =+Im*mgNn  
annual disposable income 每年可动用收入 EeB ]X24  
annual estimates 周年预算 4e +~.5r@i  
annual fee 年费 '0:i<`qv#g  
annual general meeting 周年大会 b.b@bq$1  
annual growth rate 年增率；每年增长率 2jl)mL  
annual long-term supplement 长期个案每年补助金 bLqy!QE  
annual pensionable emolument 可供计算退休金的年薪  B$^7h!  
annual report 年报 .-0%6] cFD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z

U^IH9  
annual return 周年报表；周年申报表；每年报税表格 2edBQYWd  
Annual Return Rules 《周年报表规则》 piOXo=9H.  
annual review of consumer prices 每年消费物价回顾 ,w{m3;]_%  
annual roll-forward basis 逐年延展方式 6-B 9na  
annual salary 年薪 XF}rd.K:  
annual statement 年度报表；年度决算表 #]9hTa IR  
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 [|[>}z:  
annuitant 年金受益人 t|V0x3X  
annuity 年金 T$KF< =  
annuity contract 年金合约 P}V=*g
  
annuity on human life 人寿年金 k;I &.H  
antecedent debt 先前的债项 EATu KLP\  
ante-dated cheque 倒填日期支票 Q6IQV0{p  
anticipated expenditure 预期开支 ,LZX@'5  
anticipated net profit 预期纯利 JqCc;Cbd  
anticipated revenue 预期收入 B
6]<G-
 
anti-inflation measure 反通货膨胀措施 oE?QnH3R  
anti-inflationary stance 反通货膨胀立场 3xNMPm  
apparent deficit 表面赤字 S:q$?$  
apparent financial solvency 表面偿债能力 [3N[i(Wlk  
apparent partner 表面合伙人 Ri#H.T<'  
application for personal assessment 个人入息课税申请书 B@O@1?c[  
application of fund 资金应用 <*|?x86~  
application to release as liquidator and to destruct the books of accounts and documents #`;/KNp 9  
申请免除清盘人职务及毁灭帐簿与文件 WZZ4]
cC  
appointed actuary 委任精算师 iWE)<h  
appointed auditor 委任核数师；委任审计师 -Xz&}QA  
appointed trustee 委任的受托人 K=?VDN  
appointer 委任人
RKZ6}q1n  
apportioned pro rata 按比例分摊 `TtXZ[gP}  
apportionment 分配；分摊 mM
/i^zT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?m0IehI  
apportionment formula 分摊方程式 [u M-0t  
apportionment of estate duty 遗产税的分摊 }CDk9Xk  
appraisal 估价；评估 4 o(bxs"  
appreciable growth 可观增长 Q7gY3flg  
appreciable impact 显着影响 pI;NL [  
appreciable increase 可观增长 8i}< k$S  
appreciation 增值；升值 6Pn8f  
appreciation against other currencies 相对其他货币升值 p'n4)I2#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j>Ag\@2ME  
appreciation tax 增值税 la <npX  
appropriation 拨款；拨用；拨付 ceT&Y{T  
appropriation account 拨款帐目 ^j)BKD-  
Appropriation Bill 拨款法案 K93p"nHN  
appropriation-in-aid system 补助拨款办法 EE=
3  
approved assets 核准资产 ZH,4oF  
approved basket stock 认可一篮子证券 ] asBd"  
approved budget 核准预算 N^w'Hw0  
approved charitable donation 认可慈善捐款 1tMQqI`N  
approved charitable institution 认可慈善机构 re &E{  
approved currency 核准货币；认可货币 1l8Etp&<  
approved estimates 核准预算 7v7G[n  
approved estimates of expenditure 核准开支预算
xSK~
s  
approved overseas insurer 核准海外保险人 }fR,5|~X  
approved overseas trust company 核准海外信托公司 p?X02 >yA  
approved pooled investment fund 核准汇集投资基金 al&(-#1  
approved provident fund scheme 认可公积金计划 QHt4",Ij  
approved provision 核准拨款 `^9(Ot $  
approved redeemable share 核准可赎回股份 ILw
n&[A0  
approved regional stock 认可地区性证券 otJ!UfpR8  
approved retirement scheme 认可退休金计划 ($nrqAv4  
approved subordinated loan 核准附属贷款 =~KsS}`1,  
arbitrage 套戥；套汇；套利 !yOeW0/2[  
arbitrageur 套戥者；套汇者 Avlz=k1*  
arbitrary amount 临时款项 C\ZkGX  
arrangement 措施；安排；协定 oU6y4y
O  
arrears 欠款 gEQNs\Jn L  
arrears of pay 欠付薪酬 ]bi)$j.9s  
arrears of revenue 逾期未收税款；逾期未收的帐项 1w(JEqY3h:  
articles of association 组织章程；组织细则；组织章程细则 xI*#(!x"G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DI|:p!
Nx  
ascertainment of profit 确定利润 L,,*gK  
"Asia Clear" “亚洲结算系统” ]aryV?!6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zTbVp8\pI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 C0*@0~8$9  
Asian Development Fund [ADF] 亚洲发展基金 hsKmnH@#  
Asian dollar bond 亚洲美元债券 fV:4#j  
Asian dollar market 亚洲美元市场 D4JLtB'=  
Asian dollar rate 亚洲美元利率 TXXy\$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4Kwh?8.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 WQNE2Q  
asked price 沽盘；喊价；索价；卖方报价 ;Xvp6.:  
assessable income 应评税入息 _c$9eAe  
assessable loss 应评税亏损 '1^B+m  
assessable profit 应评税利润 X^9d/}uTa  
assessable value 应评税值 'CZa3ux  
assessed profit 估定利润 k>jbcSY(z<  
assessed value 经评估价值 G~7 i@Zs  
assessment 评税；评定；估价；评税单 COzyG.R.  
assessment number 评税编号；估价编号 R9rj/Co  
assessment of additional tax 补加税评税 jjM\.KL]  
assessment of performance 业绩评估；实绩评价
OS|>t./U  
Assessor 评税主任 C[!MS5  
asset price bubbles 资产价格泡沫 wCf~O'XLw  
asset-backed securities 具资产保证的证券 {O<l[|Ip  
assets accretion 资产增值 [+m?G4[  
assets and liabilities 资产与负债 l
7{oi!   
assets betterment statement 资产递增表；资产改进表 ^ci3F<?Q=  
assets lending 实物放款；有抵押贷款 S& #U!#@  
assets of the company passing on the death 死者去世时转移的公司资产 ((tv2  
assets pledged as security for liabilities 用作负债抵押的资产 z7M_1%DEx  
assets portfolio 资产投资组合 7pA/   
assets price 资产价格 I\
~G|B  
assets quality 资产质素 hI?sOR!  
assets realization 资产变现 ~9)"!  
assets refinancing arrangement 资产再集资安排 fb~=Y$|  
assets securitization 资产证券化 p[lNy{u~M  
assets situated outside Hong Kong 在香港以外地方的资产 p!O(Y6QM  
assets stripping 削减资产；拆卖资产 |2\{z{?  
assets value 资产值 m'\2:mDu0  
assignee 承让人
<<](XgR(  
assignment 转让；转让书；转让契 mkh"Kb*{  
assignment of interest 权益转让 ?{w3|Ef&  
assignment of letters patent and trade mark 专利证书及商标转让 -Y Bd, k3  
assignment of property 物业转让；物业转让书 'bld,Do6  
assignment right 转让权 *KY=\ %D  
assignor 转让人 CC\*?BKj"  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
3p2P= T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 mbnV[  
associate member 附属会员 9Y>8=#.c  
associated body corporate 相联法人团体 kF;DBN  
associated company 相联公司；联属公司 HHX-1+L  
associated corporation 相联法团 >>aq,pH  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8d*/HF)h  
公认会计师公会〔英国〕 fFjgrK8  
Association of Futures Exchange Brokers 香港期货经纪协会 1&;QyTN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -[U1]R  
association of underwriters 承保人组织 {~|OE-X][  
assumption of control 接管 x8\A<(G_M=  
assurance 担保；保险；转易；转易书 PHA-9\jC{  
assurance of interest 权益的转易 o9xlu.QL{c  
at 19XX price 按一九ＸＸ年价格计算 2aJ
S{[  
at a discount 按赔价计算；按贴水价格计算；打折扣 p~noM/*2r  
at a premium 按溢价计算；按升水价格计算 uZfnzd)c  
at call 通知付款；按通知 +dA,P\  
at constant market price 按固定市价计算 P=3RLL<l  
at constant price 按固定价格计算 W^3uEm&l!)  
at cost 按成本计算 322jR4QGr  
at current market price 按当时市价计算；按现时市价计算 E9?phD  
at current price 按当时价格计算；按现时价格计算 r]
3'74j:  
at factor cost 按要素成本计算；按生产要素成本计算 JpsPNa  
at money-of-the-day price 按付款当日价格计算 O+}qQNe<  
at or better 按指定或较佳价位〔买卖指令〕 R4ht6Vm3g)  
at par 按面值计算；平价 n,$IfC"  
at sight 见票即付 [=B$5%A  
at the close 按收市盘 lWBb4 !l  
at the opening 按开市盘 pV4Whq$  
attestation 见证；见证条款 mUS_(0q  
at-the-money option 平价期权 OHiQ7#y  
attorney 受权人；受托代表人 lds-T  
attornment 新拥有人承认书 8-y{a.,u.  
attributable profit 可归属利润 x(<(t:?o  
attributable share value 可归属股份价值 %IC73?  
Auckland Stock Exchange 奥克兰证券交易所 O6IB. >T  
auction 拍卖 E0`Lg c  
auctioneer 拍卖商 dlhdsj:  
audit 审计；核数 >^XBa*4;Y  
Audit Commission 审计署 P/EM :  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3~nnCR[R  
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〕 Fu&EhGm6  
audit review 帐目审查 L\y;LSTU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6c
^e\0q  
audited account 审计帐目；经审计的帐目 asY[8r?U  
audited annual account 经审计的周年帐目 ui(^k $  
audited balance sheet 经审计的资产负债表 0b4R  
auditor 核数师；核数主任；审计师 CR6R?R3b  
auditor's certificate 核数师证明书；审计师证明书 P!"&%d  
auditor's report 核数师报告；审计师报告 el:9wq  
Aussie bond 澳元债券 5@^ dgq  
austerity budget 紧缩预算 bdGIF'p%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [D*UT#FM  
Australia All Ordinaries Index 澳洲所有普通股票指数 K&8dA0i2u2  
Australian Dollar [AUD] 澳元 k)TSR5
A  
Australian Options Market 澳大利亚期权市场 Q#nOJ(KV  
Australian Securities Commission 澳洲证券事务监察委员会 ,V*%V;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ooUk O  
Australian Stock Exchange 澳大利亚证券交易所 sP^R/z|Y  
Austrian Schilling [ATS] 奥地利先令 Bz5-ITX   
authentication 认证；鉴证 $Y5)(  
authority to purchase 委托购买证；委购书 Gs3LB/8?  
authorization 认可；核准；授权；授权书 #v<QbA  
authorization by direction 指示授权 MwmUgN"g  
authorization by instruction 指令授权 &QhX1dT+  
authorization by warrant 令状授权 Qg6W5Hc  
authorization of unit trust 单位信托的认可 SM`w;?L:?  
authorized agent 指定代理人 _/wV;h~R  
authorized capital 法定资本 tK&'<tZh  
authorized clerk 出市员 D@!=d@V.  
authorized dealer 认可交易商 =m5SK5vLKT  
authorized financial institution 认可财务机构 ?_I[,N?@41  
authorized fund 认可基金 NJNJjdD>  
authorized fund house 获授权的基金公司；认可基金公司 SRDXfkoI  
authorized institution 认可机构 X^WrccNX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 JPGzrEaZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |j 6OM{@  
authorized insurer 获授权保险人；获认可承保人 B" 3dQwQ  
authorized investment 特准投资项目 Qx[t/~  
authorized person 获授权人 qIld;v8w"g  
authorized representative 获授权代表 <!pY$  
authorized share capital 法定股本 !qX_I db\  
automated quotation system 自动报价系统 B/` !K  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] i86>]  
自动交易系统〔香港期货交易所有限公司〕 E*jP87g  
automatic adjustment mechanism 自动调整机制 =zyC-;r!  
automatic adjustment system 自动调整系统 5Kkdo!z  
Automatic Clearing House 自动票据交换所 V*W;OiE_3  
automatic exchange rates accumulation system 自动化汇率累集系统 3>Y6)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gks{\H]  
automatic teller machine [ATM] 自动柜员机 o1<_
fI  
autopay 自动转帐 hGiz)v~  
available assets 可用资产 b, :QT~g=  
available fiscal reserve 现存财政储备 `F/Tv 5@L  
available profit 可用利润 f%V4pzOc"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }!6\|;Qsz,  
average 平均；平均数；海损 ?wO-cnl  
average basic salary 平均基本薪金 y.[Mnj  
average consumer expenditure 平均消费开支；一般消费开支 e^O(e  
average cost 平均成本 kYLM&&h
 
average cost of land production 增辟土地平均成本 8>7&E-  
average daily turnover 平均每日成交额 9;veuX#(  
average daily wage rate 平均每日工资率 $^@)  
average expenditure pattern 平均开支模式 wQRZ"ri,  
average growth rate 平均增长率 L:9F:/G  
average net fixed assets 固定资产平均净值 &LbJT$}V  
average of relatives 相对价格平均数 ?:w1je7  
average price 平均价格 E8-P"`Qba  
average propensity to consume 平均消费倾向；一般消费倾向 K# Jk
_"W  
average propensity to save 平均储蓄倾向；一般储蓄倾向 F{UP;"8'  
average rate 平均率 e@IA20  
average revenue 平均收入；平均收益 3;a<_cE*@  
average stock 平均库存；平均存货 }Q";aU0^  
average yearly rent 平均年租 u;`U*@  
avoidance of double taxation 避免双重课税 /tUy3myJ  
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 O)"gS!,  
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