一些有用的会计术语(也不知道发的地方对不对)A

A: [QUaC3l)  
A share Ａ股；甲类股份 [~_)]"pU  
abatement of tax 减税；减扣免税额 dmA#v:$1  
ABN AMRO Bank N.V. 荷兰银行 t^Z-0jH  
above-the-line expenditure 线上项目支出；经常预算支出 kA/4W^]Ws  
above-the-line receipt 线上项目收入；经常预算收入 pNUe|b+P  
ABSA Asia Limited 南非联合亚洲有限公司 b:B+x6M  
absolute change 绝对数值变更 4,EX2  
absolute expenditure 实际开支 ^Mvgm3hg  
absolute guideline figure 绝对准则数字 Ln+;HorZ]  
absolute interest 绝对权益 ;Qn)~b~  
absolute order of discharge 绝对破产解除令 QrBb!.r  
absolute profit margin 绝对利润幅度 L;RHshTy  
absolute value 实值；绝对值 gpT~3c;l=  
absolutely vested interest 绝对既得权益 Z=R 6?jU*n  
absorbed cost 已吸收成本；已分摊成本 -A]-o
  
absorption 吸收；分摊；合并 '`+8'3K~E  
absorption rate 吸收率；摊配率；分摊率 JsP<etX  
ACB Finance Limited 亚洲商业财务有限公司 ~aBf.  
acceptable form of reciprocity 合理的互惠条件 (>49SOu;$\  
acceptable rate 适当利率；适当汇率 ]?S@g'Jd0Q  
acceptance agreement 承兑协议 O}s Mqh  
acceptance for honour 参加承兑 P*6h$T  
acceptor 承兑人；接受人；受票人 B<$(
Nb5<  
acceptor for honour 参加承兑人 ~cv322
N   
accident insurance 意外保险 p C^=?!:U  
Accident Insurance Association of Hong Kong 香港意外保险公会 &c[ISc>N{  
accident insurance scheme 意外保险计划 >;Ag7Ex  
accident year basis 意外年度基准 mP*Ct6628n  
accommodation 通融；贷款 M"\Iw'5$  
accommodation bill 通融票据；空头票据 l"zwH  
accommodation party 汇票代发人 3QI.|;X  
account balance 帐户余额；帐户结余 *q&^tn b  
account book 帐簿 [_HY6gr  
account collected in advance 预收款项 +7\"^D  
account current book 往来帐簿 icK>
|
  
account of after-acquired property 事后取得的财产报告 J5!-<oJ/  
account of defaulter 拖欠帐目 d%Ls'[Y^_0  
account payable 应付帐款 6%^A6U  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 3d`u!i?/  
account receivable 应收帐款 2WK c;?  
account receivable report 应收帐款报表 C;3  
account statement 结单；帐单；会计财务报表 v\lKY*@f  
account title 帐户名称；会计科目 8|L;y[v  
accountant's report 会计师报告 &j}:8Tst  
Accountant's Report Rules 会计师报告规则 [a_'pAH  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'pnOHT  
Accounting Arrangements 《会计安排》 4iDqd  
accounting basis 会计基础 ~2;\)/E\  
accounting by Official Receiver 破产管理署署长呈交的帐目 Na>w~  
Accounting Circular 《会计通告》 !aB~G}'  
accounting class 会计类别 B ({g|}|G+  
accounting date 记帐日期；会计结算日期 ;I9g;}  
accounting for money 款项核算 5<XWbGW  
Accounting Officer 会计主任 vw6>eT  
accounting period 会计报告期；会计期 kGmz1S}2
 
accounting policy 会计政策；会计方针 2kcDJ{(  
accounting practice 会计惯例 ;e{e ?,[  
accounting principle 会计准则 Q7#t#XM  
accounting record 会计记录 dsU'UG7L  
accounting report 会计报告 o<gK
"P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q{|_"sfJ  
Accounting Society of China 中国会计学会 `mthzc3W  
accounting statement 会计报表 "+M0lGTB  
accounting system 会计制度；会计系统 |LRAb#F\  
accounting transaction 会计事项；帐务交易 .~C%:bDnX7  
accounting treatment 会计处理 EK&";(x2(  
accounting year 会计年度 a>Wr2gPko  
accretion 增值；添加 |%oI,d=ycv  
accrual 应计项目；应累算数目 :6:,s#av  
accrual basis 应计制；权责发生制 $0gGRCCG;  
accrual basis accounting 应计制会计；权责发生制会计 x1h&`QUP  
accrue 应累算；应计 R`J.vMT  
accrued benefit 应累算利益 2w}l!'ue  
accrued charges 应计费用 GG`j9"t4  
accrued cumulative preference share dividend 应累算的累积优先股股息 _+j#
.o>  
accrued expenses 应累算费用 iA<'i8$P  
accrued interest payable 应付利息；应计未付利息 R=<%!  
accrued interest receivable 应收利息；应计未收利息 4,08`5{  
accrued right 累算权益 4T]A! y{  
accruing profit 应累算的利润 ]!]B7|JFJ  
accumulated fiscal reserve 累积财政储备 )Ma/]eZ^I  
accumulated profit 累积利润；滚存溢利 '|<r[K  
accumulated reserve 累积储备 .}5qi;CA  
accumulation of surplus income 累积收益盈余 /}/GK|tj  
acquired assets 既得资产 BNgm+1?L  
acquisition 收购；购置；取得 F`La_]f?b\  
acquisition cost 购置成本 |- <72$j  
acquisition expenses 购置费用 T`bUBrK6g`  
acquisition of 100% interest 收购全部股权 E{P94Phv  
acquisition of control 取得控制权 OdpHF~(Y/  
acquisition of fixed assets 购置固定资产  7p- RPC  
acquisition of shell “买壳” -'F27])  
acquisition price 收购价 ,D'm#Fti  
act of God 天灾 .D;6 r4S  
acting partner 执事合伙人 9}_'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 i;atYltEJ2  
active partner 积极参与的合伙人 )HcLpoEi  
active trading 交投活跃 FTr'I82m(  
actual circulation 实际流通  `-JVz{z  
actual cost 实际成本 @+0dgkJ  
actual expenditure 实际开支；实际支出 - ~4na{6x  
actual income 实际入息；实际收入；实际收益 "Zy:q'`o  
actual market 现货市场 jK".iqx2L  
actual price 现货价；实际价格 _K&Hiz/'  
actual profit 实际利润 )~Gn7  
actual quotation 实盘；实际价位；实际报价 h@z0 x4_])  
actual year basis 按实际年度计算 %LM6=nt  
actuals 实货 PCHKH  
actuarial investigation 精算调查 5$$#d_Gj  
actuarial principle 精算原则 CG95ScrX  
actuarial report 精算师报告 J$PlI  
Actuarial Society of Hong Kong 香港精算学会 F9Af{*Jw?x  
actuarial valuation 精算师估值 4K\o2p?4  
actuary 精算师 l,~`o$_  
ad referendum agreement 暂定协议；有待覆核的协定 x]@z.Yj  
ad valorem duty 从价税；按值征税 Qea"49R  
ad valorem duty system 从价税制 9Z }<H/q  
ad valorem fee 从价费 t(dVd%  
ad valorem tariff 从价关税 /O
Ya1,  
additional allowance 额外免税额 6$0<&')Yb  
additional amount for unexpired risk 未过期风险的额外款额
OwEu S#-  
additional assessable profit 补加应评税利润 <5^m`F5  
additional assessment 补加评税
PD^G$LT  
additional commitment 额外承担 Y9gw ('\w  
additional commitment vote 额外承担拨款 I:HrBhI)wP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4AKr.a0q  
additional dependent parent allowance 供养父母额外免税额 =j{tFxJ  
additional provision 额外拨款 Z\]{{;%4b7  
additional stamp duty 附加印花税 )&O6d .  
additional tax 补加税罚款；补加税款 R(*t1R\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 RO|8NC<oj  
adjudged bankrupt 被裁定破产 <W>A }}q  
adjudicated bankrupt 裁定破产人 V1,/qd_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g*(z.  
adjudication of bankruptcy 裁定破产；宣告破产 LuHRB}W  
adjudication of insolvency 裁定无力偿还债务 &2U%/JqY  
adjusted actual 经调整的实数；调整后的实数  WzoI0E`  
adjusted current assets 经调整的流动资产；调整后的流动资产 a#
{"3Z2|  
adjusted figure 经调整的数字；调整后的数额 :b*7TJ\grN  
adjusted liabilities 经调整的负债；调整后的负债 :|$cG~'J  
adjusted loss 经调整的亏损；调整后的亏损 V2|By,.  
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 {F2Rv  
adjusted profit 经调整的利润；调整后的利润 qpMcVJL  
adjusted surplus 经调整的盈余额；调整后的盈余额 f,F1k9-1!  
adjusted value 经调整的价值；调整后的价值 Mk0x#-F  
adjustment 调整；修订；理算〔保险〕 '6})L  
adjustment centre 调剂中心 ya{`gjIlW  
adjustment lag 调整过程的时间差距；调整时差 ]jY^*o[  
adjustment mechanism 调整机制 .k-6LR  
adjustment of loss 亏损调整 5eE\ X /  
adjustment process 调整过程；调整程序 kG{};Vm  
adjustment range 调整幅度 Y9|!=T%  
administered exchange rate 受管制汇率 d:w/{m%#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 gS'7:UH,
  
administration expenses 行政费用 >~Xe` }'  
administration fee 手续费；行政费 wViTMlq  
administration in bankruptcy 破产管理 M.6uWwzQR  
administration order 遗产管理令 ?AD-n6  
administrator 管理人；遗产管理人 0j;ZPqEf3  
administrator of the estate 遗产管理人 (# mvDz  
admission of debt 债项承认书 E N%{ $  
admission of proof 接纳债权证明 ;[UI]?A%  
advance 放贷款项；垫付款项；预支款项；预付款项 
e[?,'Mp9  
advance account 暂支帐目；预付款帐户 h]L.6G|hEN  
advance compensation 预付补偿金 BWQ`8
 
advance from shareholder 股东垫款 SMIDW}U2S  
advance pending reimbursement 预支以待日后付还 m[^)Q9o}  
advanced economy 先进经济体系 .d}yQ#5z  
advancement 预付；预付财产 4sntSlz)~k  
advances warrant 垫款令 7Mq{Py1  
advancing 贷出 Il9xNVos#  
adverse balance 逆差 +uSp3gE"  
adverse exchange 逆汇 CQNMCYjg(R  
advertisement addressed to shareholders 在报章刊登的致股东通告 iLIb-d?!a&  
advice for collection 托收通知书 vPGUE`!D+  
advice of drawing 提款通知书；汇票通知书 ~nhO*bs}7{  
advice of payment 付款通知 j~1K(=Ng  
Advisory Committee [Securities and Futures Commission] }<X*:%#b  
谘询委员会〔证券及期货事务监察委员会〕 ?P
-O4  
Advisory Committee on Diversification 经济多元化谘询委员会 Sh1$AGm  
affidavit 誓章；遗产申报誓章 $ZGup"z)  
affidavit of no receipt 述明无收款的誓章 jrFPd  
affiliate 联号；联营公司；附属公司 /FE+WA}r  
affiliated company 附属公司；联号；联营公司 1;1;-4k7I  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 A$N%deb  
affordability 负担能力 l"A/6r!Dp  
African Development Bank [AfDB] 非洲开发银行 >\^oCbqF}~  
after-acquired property 事后取得的财产 7%EIn9P  
after-hours dealing 市后交易 ZzN
HEV  
after-tax profit 税后盈利；税后利润；税后溢利 qqe"hruF
J  
agency agreement 代理协议 .B-b51Uz  
agency expenses 代理机构的开支 $u.rO7)  
agency fee 代理费 Z^2SG
_pD  
Agency Law 《代理法》 ?4U4o<   
agent 代理人；承销人 l^ay*H  
agent of company 公司代理人 vD9\i*\2  
agent's fee 代理人费；经纪费 =1,!EkG  
aggregate 总计；总数；总体数字 ZP!.C&O  
aggregate amount 总款额；总额 3e;|KU   
aggregate assets and liabilities 总体资产与负债 /KWdIP#  
aggregate at constant price 按固定价格计算的总体数字 sZCK?  
aggregate demand 总需求 ?wPTe^Qtv  
aggregate gross position 总持仓量 vR:#g;mnk  
aggregate limit 总限额 D.:`]W|  
aggregate of salaries tax 合计薪俸税 oA[`| ji  
aggregate performance 总体表现；总体业绩 :0Jn`Ds4o  
aggregate supply 总体供应 gk6R#  
aggregate surplus 总盈余 X4S|JT  
aggregate total 整体总额
t`E5bWG  
aggregate value 总值；合计价值 ]o]`X$n  
aggregated basis 合计基准 JyTETf,y  
aggregated net chargeable income 合计应课税入息实额 Ewp2 1  
aggregation 合并计算；合计；总和 B G\)B  
aggregation of incomes of husband and wife 夫妇入息合并计算 )K@D4sl  
aggregation of property 财产的总和 @,eo*
 
agio 差价；贴水 "Ot%{&:2  
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》 G gA:;f46  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment X!LiekU!D  
《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》 WN{8gL&y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Z(c
SM  
《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》 PdVx&BL*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?i0+h7=6  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &4|]VOf  
agreement for a settlement 授产协议 hG.}>(VV  
agreement for assignment 转让协议 Q2Ey RFT  
agreement for sale 售卖协议；买卖协议 ?OF$J|h  
agreement for sale and purchase 买卖协议 1="]'!2Is  
agreement for the payment of interest 支付利息协议 fqbeO9x  
agreement for the repayment of money 还款协议 VnSO>O  
agreement of reinsurance 再保险协议 7F>]zrbK  
Agricultural Bank of China 中国农业银行 eA(\#+)X `  
air passenger departure tax 飞机乘客离境税 Ncbe{}<md  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O0z-jZ,])  
airport tax 机场税 NR(rr.  
alcohol duty 酒精税 ]}].Aq  
alienation 让与；让渡；转让 @xBb|/I  
alimony 生活费；赡养费 9ThsR&h3  
All Ordinaries Index [AOI] 所有普通股指数 QxE%C  
all risks 全险；综合险 ty~Sf-Pri  
All Sales Record for Stock Market 《股票市场成交报告》 -M6vg4gf  
Allied Capital Resources Limited 新联财务有限公司 EiC["M'}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5)S;R,  
allocation letter 拨款信件 A\rY~$Vr  
allocation of fund 分配款项；预留款项 D$)F X(  
allocation of profit 利润分配；溢利分配 "?6*W"N9  
allocation warrant 拨款令 m`fdf>gWp  
allotment 分配；配股 9NVtvBA  
allotment notice 股份配售通知；配股通知 [_xOz4
`%  
allotment of shares 股份分配 q1 q~%+Jy  
allowable 可获宽免；免税的 nt|n[-}  
allowable business loss 可扣除的营业亏损 /];N1  
allowable expenses 可扣税的支出 uc!6?+0h  
allowance 免税额；津贴；备抵；准备金 ,B/TqPP
  
allowance for debts 债项的免税额 ~h8k4eM  
allowance for depreciation by wear and tear 耗损折旧免税额 B&X)bGx8  
allowance for funeral expenses 殡殓费的免税额 i:
UN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UdkNb}L  
allowance for repairs and outgoings 修葺及支出方面的免税额 p%>!1_'(  
allowance to debtor 给债务人的津贴 ~l'[P=R+8  
alteration of capital 资本更改 / zNVJhC  
alternate trustee 候补受托人 :/=P6b;  
amalgamation 合并 4IfkYM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w/o8R3F  
ambit of charges 征税范围；收费范围 9m>L\&\_e  
amended valuation 经修订的估值 Th%w-19,8  
American Commodities Exchange 美国商品交易所 KS~Q[-F1P  
American Express Bank Limited 美国运通银行 &f
'Lll  
American Stock Exchange 美国证券交易所 hOLlZP+  
amortization 摊销 ._x"b5C  
amount due from banks 存放银行同业的款项 : ciwh  
amount due from banks abroad 存放海外银行同业的款项 -M]/Xv]  
amount due from holding companies 控股公司欠款 iWW!'u$+I`  
amount due from local banks 存放本港银行同业的款项 }.|a0N 5  
amount due to banks 银行同业的存款 ZUB]qzmK  
amount due to banks abroad 海外银行同业的存款 ?UflK  
amount due to holding companies 控股公司存款 !$iwU3~<  
amount due to local banks 本港银行同业的存款 Z%.Ld2Q{  
amount due to outport banks 外埠银行同业的存款 x?{l<m
c  
amount for note issue 发行纸币的款额 lxXF8c>U  
amount of bond 担保契据的款额 L67yL( d6a  
amount of consideration 代价款额 H/x9w[\+[  
amount of contribution 供款数额 QrmGrRH  
amount of indebtedness 负债款额 L)|hjpQ  
amount of principal of the loan 贷款本金额 )06. dZq\  
amount of rates chargeable 应征差饷数额 CWp>8@v  
amount of share capital 股本额 t9W*N\  
amount of sums assured 承保款额 fF/;BSq'  
amount of variation 变动幅度 >/GYw"KK  
amount of vote 拨款数额 mrE>o!  
amount payable 应付款额 uKIR$n"  
amount receivable 应收款额 C\C*@9=&x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0""%@X]m  
analysis 分析 
4yxf/X)  
ancillary risk 附属风险 cru&nH*O^  
annual account 周年帐目；周年帐目报表；年度决算；年结 YL;*%XmAG  
annual accounting date 年结日期 =hh,yi  
annual allowance 每年免税额；年积金；年度津贴；年津 \@ZD.d#  
annual balance 年度余额 q,Nqv[va  
annual disposable income 每年可动用收入 G
Z:1bV37%  
annual estimates 周年预算 ='eQh\T)  
annual fee 年费 wjID*s[  
annual general meeting 周年大会 9WoTo ,q  
annual growth rate 年增率；每年增长率 2+(SR.oGq  
annual long-term supplement 长期个案每年补助金 fEK%)Z:0  
annual pensionable emolument 可供计算退休金的年薪 =1B;<aZH!  
annual report 年报 $Ovq}Rexc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :Z;kMrU  
annual return 周年报表；周年申报表；每年报税表格 "NSY=)fV  
Annual Return Rules 《周年报表规则》 p_g8d&]V  
annual review of consumer prices 每年消费物价回顾 P)=$0kR3  
annual roll-forward basis 逐年延展方式 =snJ+yn!  
annual salary 年薪 !qs~j=;y3  
annual statement 年度报表；年度决算表 G"yhu +  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G\f:H%[5[  
annuitant 年金受益人 r`0oI66B/  
annuity 年金 ![%:X)?  
annuity contract 年金合约 G8W^XD  
annuity on human life 人寿年金 BXl Y V"  
antecedent debt 先前的债项 z
q^eL=%:  
ante-dated cheque 倒填日期支票 4NFvX4  
anticipated expenditure 预期开支 ]ao%9:P;  
anticipated net profit 预期纯利 c_ 1.  
anticipated revenue 预期收入 ;x{J45^  
anti-inflation measure 反通货膨胀措施 8+_e=_3R  
anti-inflationary stance 反通货膨胀立场 ` NvJ  
apparent deficit 表面赤字 [QT H~  
apparent financial solvency 表面偿债能力 _32 o7}!x  
apparent partner 表面合伙人 !| GD8i  
application for personal assessment 个人入息课税申请书 =WFG[~8  
application of fund 资金应用 olDzmy(=W*  
application to release as liquidator and to destruct the books of accounts and documents 9qJ:h-?M  
申请免除清盘人职务及毁灭帐簿与文件 &ujq6~#  
appointed actuary 委任精算师 )!`>Q|]}Zd  
appointed auditor 委任核数师；委任审计师 pEGHW;  
appointed trustee 委任的受托人 ^zS|O]Tx  
appointer 委任人 ~ln96*)M;  
apportioned pro rata 按比例分摊 P.t7_v>  
apportionment 分配；分摊 >RmL0d#B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c$%I^f}'  
apportionment formula 分摊方程式 6k\8ulHw  
apportionment of estate duty 遗产税的分摊 7LW%:0  
appraisal 估价；评估 $xj>j  
appreciable growth 可观增长 %i9*2{e#~  
appreciable impact 显着影响 1,G f;mcQ  
appreciable increase 可观增长 FVHR  
appreciation 增值；升值 6$$ku  
appreciation against other currencies 相对其他货币升值 a*@4W3;7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /{X2:g{  
appreciation tax 增值税 ~c GH+M@  
appropriation 拨款；拨用；拨付 pXxpEv  
appropriation account 拨款帐目 9d,2d5Y  
Appropriation Bill 拨款法案 0R?LWm j  
appropriation-in-aid system 补助拨款办法 ,#=;V"~9  
approved assets 核准资产 2`/p V0  
approved basket stock 认可一篮子证券 nR$Q~`  
approved budget 核准预算 5./(n7d_  
approved charitable donation 认可慈善捐款 Nj4^G ~_  
approved charitable institution 认可慈善机构 PHn3f;I  
approved currency 核准货币；认可货币 |S VL%agZ  
approved estimates 核准预算 RT=(vq @  
approved estimates of expenditure 核准开支预算 w8AHs/'r  
approved overseas insurer 核准海外保险人 F1zsGlObu}  
approved overseas trust company 核准海外信托公司 h)C`w'L  
approved pooled investment fund 核准汇集投资基金 OOX}S1lA  
approved provident fund scheme 认可公积金计划 Q pbzx/2h  
approved provision 核准拨款 Wp$'#HhB  
approved redeemable share 核准可赎回股份 3HmJixy  
approved regional stock 认可地区性证券 #v4q:&yKf  
approved retirement scheme 认可退休金计划 baM@HpMhM  
approved subordinated loan 核准附属贷款 o4pe>hn  
arbitrage 套戥；套汇；套利 6oLq2Z8uP  
arbitrageur 套戥者；套汇者 y{\K: 
 
arbitrary amount 临时款项 ib)AC,LT  
arrangement 措施；安排；协定
!+I!J s"  
arrears 欠款 P"mD73a  
arrears of pay 欠付薪酬 ( u}tUv3  
arrears of revenue 逾期未收税款；逾期未收的帐项 tqe8:\1yK  
articles of association 组织章程；组织细则；组织章程细则 a)Ca:p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B mxBbg  
ascertainment of profit 确定利润 APucA  
"Asia Clear" “亚洲结算系统” yY42+%P  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |nj,]pA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b6UD!tXp  
Asian Development Fund [ADF] 亚洲发展基金 |d8x55dk  
Asian dollar bond 亚洲美元债券 4 '6HX#J  
Asian dollar market 亚洲美元市场 U ORoj )$I  
Asian dollar rate 亚洲美元利率 [P23.`G~J  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <O?UC/$)7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 H-.8{8  
asked price 沽盘；喊价；索价；卖方报价 4#y  
assessable income 应评税入息 :vJ0Ypz-u  
assessable loss 应评税亏损 (
>Tq  
assessable profit 应评税利润 !G3d5d2)C  
assessable value 应评税值 {m+(j (6-  
assessed profit 估定利润 o=VDO,eS  
assessed value 经评估价值 zcNv T  
assessment 评税；评定；估价；评税单 ta 66AEc9  
assessment number 评税编号；估价编号 PxHHh{y%c  
assessment of additional tax 补加税评税 Os-sYaW  
assessment of performance 业绩评估；实绩评价 H|0GRjC  
Assessor 评税主任 AlRng&o~  
asset price bubbles 资产价格泡沫 IvyBK]{|  
asset-backed securities 具资产保证的证券 `by\@xQ)  
assets accretion 资产增值 tZ]/?+1G  
assets and liabilities 资产与负债 }[OOkYF#r  
assets betterment statement 资产递增表；资产改进表 zLiFk<G@Xi  
assets lending 实物放款；有抵押贷款 7R=cxD&  
assets of the company passing on the death 死者去世时转移的公司资产 -?$Hr\  
assets pledged as security for liabilities 用作负债抵押的资产 z!GLug*j`  
assets portfolio 资产投资组合 \L:;~L/  
assets price 资产价格 <X_I`  
assets quality 资产质素 3o=K?eOdg  
assets realization 资产变现 pkL&j<{  
assets refinancing arrangement 资产再集资安排 Yw\PmRL"p  
assets securitization 资产证券化 fc#zhp5bX  
assets situated outside Hong Kong 在香港以外地方的资产 ,1+)qv#|i  
assets stripping 削减资产；拆卖资产 $fwv'  
assets value 资产值 2%Y]M%P  
assignee 承让人 KGsH3{r  
assignment 转让；转让书；转让契 5 5_#?vw  
assignment of interest 权益转让 `'{>2d%\g  
assignment of letters patent and trade mark 专利证书及商标转让 (0T6kD  
assignment of property 物业转让；物业转让书 VY5/C;0^h  
assignment right 转让权 KPOr8=Rc  
assignor 转让人 p=65L  
associate 有联系的人；有关连人士；相联者；合伙人；联系人  !Z'x h +  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 QM }TPE  
associate member 附属会员 Ol~jq;75  
associated body corporate 相联法人团体 jCMr[ G=  
associated company 相联公司；联属公司 Q~A25Jf.  
associated corporation 相联法团 2=TQU33#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Uva b*9vX  
公认会计师公会〔英国〕 (*Jcx:rH  
Association of Futures Exchange Brokers 香港期货经纪协会 i<*{Z~B  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 sacaL4[_<
 
association of underwriters 承保人组织 jz%
%r Q(  
assumption of control 接管 i0%S6vmaS  
assurance 担保；保险；转易；转易书 7aJLC!  
assurance of interest 权益的转易 9o]h}Xc  
at 19XX price 按一九ＸＸ年价格计算 N{u4  
at a discount 按赔价计算；按贴水价格计算；打折扣 lIg;>|'Z5&  
at a premium 按溢价计算；按升水价格计算 j~eYq  
at call 通知付款；按通知 6mnj!p]3  
at constant market price 按固定市价计算 z;_fO>u:  
at constant price 按固定价格计算 D,rF?t>=S  
at cost 按成本计算 w34&m  
at current market price 按当时市价计算；按现时市价计算 ^nYS@  
at current price 按当时价格计算；按现时价格计算 ",c(cYVW  
at factor cost 按要素成本计算；按生产要素成本计算 cboue LEt  
at money-of-the-day price 按付款当日价格计算 H\\0V.}!  
at or better 按指定或较佳价位〔买卖指令〕 ]e'Ol$3U9=  
at par 按面值计算；平价 "?Eh_Dw  
at sight 见票即付 s\6kXR  
at the close 按收市盘 .&AS-">Z  
at the opening 按开市盘 ~L G).  
attestation 见证；见证条款 QGYO{S  
at-the-money option 平价期权 ?X1vU0c  
attorney 受权人；受托代表人 4|Dxyb>pS  
attornment 新拥有人承认书 ][|)qQ%V  
attributable profit 可归属利润 O3JN?25s  
attributable share value 可归属股份价值 G] -$fz  
Auckland Stock Exchange 奥克兰证券交易所 w a!g/\  
auction 拍卖 5JE8/CbH  
auctioneer 拍卖商 pv.
0!a/M  
audit 审计；核数 _yq"F#,*  
Audit Commission 审计署 30(O]@f~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3le/(=&1  
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〕 2},|RQETy  
audit review 帐目审查 GoI3hp(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /;t42 g9w  
audited account 审计帐目；经审计的帐目 P#/k5]g  
audited annual account 经审计的周年帐目 #:{Bd8PS  
audited balance sheet 经审计的资产负债表 t>J 43  
auditor 核数师；核数主任；审计师 ANNfL9:Jy  
auditor's certificate 核数师证明书；审计师证明书 OAu?F}O  
auditor's report 核数师报告；审计师报告 PK#; \Zw  
Aussie bond 澳元债券 _7(>0GY  
austerity budget 紧缩预算 aHosu=NK  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 bDa(@QJ-  
Australia All Ordinaries Index 澳洲所有普通股票指数 #{
)=%5=c  
Australian Dollar [AUD] 澳元 =}Np0UP  
Australian Options Market 澳大利亚期权市场 )1%l$W  
Australian Securities Commission 澳洲证券事务监察委员会 >5{Z'UWxh  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lHBk&UN'  
Australian Stock Exchange 澳大利亚证券交易所 3;(6tWWLT  
Austrian Schilling [ATS] 奥地利先令 PpPg ~ix*  
authentication 认证；鉴证 )_P|_(  
authority to purchase 委托购买证；委购书 sgdxr!1?y  
authorization 认可；核准；授权；授权书 uV r6tb1  
authorization by direction 指示授权 .0l0*~[  
authorization by instruction 指令授权 ^uzJu(  
authorization by warrant 令状授权 4^T@n$2N  
authorization of unit trust 单位信托的认可 S) /(~  
authorized agent 指定代理人 Om%{fq&  
authorized capital 法定资本 LXr yv;H  
authorized clerk 出市员 cXx?MF5  
authorized dealer 认可交易商 ^EGe%Fq*x]  
authorized financial institution 认可财务机构 P9~7GFas|  
authorized fund 认可基金 QMoh<[3qu  
authorized fund house 获授权的基金公司；认可基金公司 bce>DLF  
authorized institution 认可机构 $;1#gq%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [:
-Ltfr  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pp$WM\r  
authorized insurer 获授权保险人；获认可承保人 RF/I*5  
authorized investment 特准投资项目 +H5=zf2  
authorized person 获授权人 gWm -}Nb4  
authorized representative 获授权代表 i1]
*5;q  
authorized share capital 法定股本 V @A+d[  
automated quotation system 自动报价系统 \2(Uqf#_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `9a %vN  
自动交易系统〔香港期货交易所有限公司〕 Fp>iwdjFg  
automatic adjustment mechanism 自动调整机制 h}&WBN  
automatic adjustment system 自动调整系统 \F;V69'  
Automatic Clearing House 自动票据交换所 ,bhOIuep3  
automatic exchange rates accumulation system 自动化汇率累集系统 fZK&h.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ezRhSN?  
automatic teller machine [ATM] 自动柜员机 -1Acprr  
autopay 自动转帐 pi)7R:i  
available assets 可用资产 OOy]:t4 /  
available fiscal reserve 现存财政储备 . :Q[Z  
available profit 可用利润 i3~"qbU%z[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [5 Mt,skC:  
average 平均；平均数；海损 HS3]8nJW  
average basic salary 平均基本薪金 H79XP.TtE  
average consumer expenditure 平均消费开支；一般消费开支 >U\,(VB  
average cost 平均成本 :_;9&[H9ha  
average cost of land production 增辟土地平均成本 kwRXNE(k]_  
average daily turnover 平均每日成交额 tz&'!n}  
average daily wage rate 平均每日工资率 S(kj"t*3  
average expenditure pattern 平均开支模式 \.+.VK  
average growth rate 平均增长率 N|[P%WM3  
average net fixed assets 固定资产平均净值 |7Fe~TC  
average of relatives 相对价格平均数 L&$ X\\Lv^  
average price 平均价格 $\kqh$")  
average propensity to consume 平均消费倾向；一般消费倾向 u_[^gS7
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 +]^6&MqO  
average rate 平均率 Pt~mpRlH
 
average revenue 平均收入；平均收益 R7: >'*F  
average stock 平均库存；平均存货 f/t1@d!  
average yearly rent 平均年租 2P9gS[Ub  
avoidance of double taxation 避免双重课税 gqR?hZD  
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 |:_WdU"Q]  
MxMrLiqU6l  
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