一些有用的会计术语(也不知道发的地方对不对)A

A: &? z6f9*$  
A share Ａ股；甲类股份 U( (F<  
abatement of tax 减税；减扣免税额 -J(93@X9  
ABN AMRO Bank N.V. 荷兰银行 /2fQM_ ,P  
above-the-line expenditure 线上项目支出；经常预算支出 MB!$s_~o#L  
above-the-line receipt 线上项目收入；经常预算收入 <,huajQs  
ABSA Asia Limited 南非联合亚洲有限公司 zOT(>1'  
absolute change 绝对数值变更 u 4$$0 `  
absolute expenditure 实际开支 e
gh_1Wg2a  
absolute guideline figure 绝对准则数字 ST25RJC  
absolute interest 绝对权益 0k6S`e9gI  
absolute order of discharge 绝对破产解除令 3ox
0-+_  
absolute profit margin 绝对利润幅度 jCxg)D7W  
absolute value 实值；绝对值 R^=[D#*]>  
absolutely vested interest 绝对既得权益 -eQ70BXvB  
absorbed cost 已吸收成本；已分摊成本 a6epew!2  
absorption 吸收；分摊；合并 gFAtIx4  
absorption rate 吸收率；摊配率；分摊率 +@jX|  
ACB Finance Limited 亚洲商业财务有限公司 H
iPd|D  
acceptable form of reciprocity 合理的互惠条件 'bx$}w N  
acceptable rate 适当利率；适当汇率 HWxwG'EEY,  
acceptance agreement 承兑协议 \Ss6F]K]  
acceptance for honour 参加承兑 i5CBLv  
acceptor 承兑人；接受人；受票人 5/C#*%EH'  
acceptor for honour 参加承兑人 oa:30@HSb  
accident insurance 意外保险 ?)mM]2%%  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?n9?`8a#  
accident insurance scheme 意外保险计划 K-,8~8[  
accident year basis 意外年度基准 IHStN,QD  
accommodation 通融；贷款 \8iWcqJktN  
accommodation bill 通融票据；空头票据 q&0I7OV  
accommodation party 汇票代发人 <L>$Y#wU  
account balance 帐户余额；帐户结余 L_QJS2  
account book 帐簿 Av"^uevfs  
account collected in advance 预收款项 EjFK zx  
account current book 往来帐簿 Bv(c`JE~;  
account of after-acquired property 事后取得的财产报告 >Qold7 M  
account of defaulter 拖欠帐目  "?(N  
account payable 应付帐款 :vRUb>z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 8"KaW2/%  
account receivable 应收帐款 ).uR@j  
account receivable report 应收帐款报表 ZhYOz  
account statement 结单；帐单；会计财务报表 yVl?gGgh  
account title 帐户名称；会计科目 ;.|).y1/`  
accountant's report 会计师报告 Gk2R:\/Y  
Accountant's Report Rules 会计师报告规则 _NkbB"+L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \A=:6R%Qb  
Accounting Arrangements 《会计安排》 ' Y cVFi  
accounting basis 会计基础 #25%17  
accounting by Official Receiver 破产管理署署长呈交的帐目 $G.ws  
Accounting Circular 《会计通告》 9Netnzv%  
accounting class 会计类别 2}8xY:|@(U  
accounting date 记帐日期；会计结算日期 .7v .DR>  
accounting for money 款项核算 PA<<{\dp  
Accounting Officer 会计主任 zpM%L:S  
accounting period 会计报告期；会计期 _7Rp.)[&  
accounting policy 会计政策；会计方针 t182&gpd`  
accounting practice 会计惯例 C3z#A3&J  
accounting principle 会计准则 z
cE[wM  
accounting record 会计记录 w;4FN'  
accounting report 会计报告 \'.#of  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e9@7GaL`"S  
Accounting Society of China 中国会计学会 8
nQjD<-  
accounting statement 会计报表 0VBbSn}Z<  
accounting system 会计制度；会计系统 3gNVnmZG  
accounting transaction 会计事项；帐务交易 ,+hH|$  
accounting treatment 会计处理 K3On8  
accounting year 会计年度 "*N=aHsj  
accretion 增值；添加 Y1Sfhs)  
accrual 应计项目；应累算数目 T~JE.Y3B3  
accrual basis 应计制；权责发生制 1@vlbgLr@  
accrual basis accounting 应计制会计；权责发生制会计 /`vn/X^?^  
accrue 应累算；应计 NB[(O#  
accrued benefit 应累算利益 L-QzC<[F/  
accrued charges 应计费用 ;!H|0sv  
accrued cumulative preference share dividend 应累算的累积优先股股息 6im!v<1Qx  
accrued expenses 应累算费用 ~T'Ri=  
accrued interest payable 应付利息；应计未付利息 ^oT!%"\  
accrued interest receivable 应收利息；应计未收利息 C)8>_PY[M  
accrued right 累算权益 [6{o13mCWE  
accruing profit 应累算的利润 r~U/t~V=D  
accumulated fiscal reserve 累积财政储备 Mz#<Vm4  
accumulated profit 累积利润；滚存溢利 +8~C&K:  
accumulated reserve 累积储备 4g}'/  
accumulation of surplus income 累积收益盈余 dyNKok#  
acquired assets 既得资产 qmWn$,ax  
acquisition 收购；购置；取得 NQ"`F,T  
acquisition cost 购置成本 s
fwlv^  
acquisition expenses 购置费用 #CYDh8X<i  
acquisition of 100% interest 收购全部股权 Ihn+_Hu  
acquisition of control 取得控制权 Ln C5"
 
acquisition of fixed assets 购置固定资产 5y%-K=d  
acquisition of shell “买壳” Hd9vS"TN]  
acquisition price 收购价 [9>h! khs  
act of God 天灾 Od5I:p]N  
acting partner 执事合伙人 -
T+7u  
active market 买卖活跃的市场；交投畅旺的市场；旺市 kjVJ!R\  
active partner 积极参与的合伙人 =%+O.  
active trading 交投活跃 ()+PP}:$A  
actual circulation 实际流通 'g7eN@Wh.z  
actual cost 实际成本 1?j['~aE  
actual expenditure 实际开支；实际支出 !Ey=  
actual income 实际入息；实际收入；实际收益 ^qP}/H[QT  
actual market 现货市场 32KL~32Y  
actual price 现货价；实际价格 UoSzxL  
actual profit 实际利润 c>3AR17+5  
actual quotation 实盘；实际价位；实际报价 F#^<t$5t  
actual year basis 按实际年度计算 1YxG<K]  
actuals 实货 *sbZ{{]e  
actuarial investigation 精算调查 wSwDhOX=  
actuarial principle 精算原则 YN>k5\M_v  
actuarial report 精算师报告 @fz!]/  
Actuarial Society of Hong Kong 香港精算学会 qPI1\!z6  
actuarial valuation 精算师估值 {Z^ G]@  
actuary 精算师 [;n/|/m,  
ad referendum agreement 暂定协议；有待覆核的协定 r(Vz(  
ad valorem duty 从价税；按值征税 (yB)rBh>n  
ad valorem duty system 从价税制 xG|T_|?  
ad valorem fee 从价费 _I1:|y  
ad valorem tariff 从价关税 A;\1`_i0  
additional allowance 额外免税额 quGvq"Y>  
additional amount for unexpired risk 未过期风险的额外款额 4' MmT'  
additional assessable profit 补加应评税利润 -xk.wWpV  
additional assessment 补加评税 |1[3RnGS  
additional commitment 额外承担 CW)JS3}W"  
additional commitment vote 额外承担拨款 ?!B
f# "TY  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6+s10?  
additional dependent parent allowance 供养父母额外免税额 ]:X# w0UR  
additional provision 额外拨款 5y`n8. (?  
additional stamp duty 附加印花税   iE8  
additional tax 补加税罚款；补加税款 znxP.=GB   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]dj W^C]94  
adjudged bankrupt 被裁定破产 {BS}9jZx  
adjudicated bankrupt 裁定破产人 !/;/ X\d  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &?)? w-$p  
adjudication of bankruptcy 裁定破产；宣告破产 Z|k>)pv@  
adjudication of insolvency 裁定无力偿还债务 t5"g9`AL  
adjusted actual 经调整的实数；调整后的实数 O"6 (k{`  
adjusted current assets 经调整的流动资产；调整后的流动资产 i3[%]_eP.  
adjusted figure 经调整的数字；调整后的数额 lNwqWOWy  
adjusted liabilities 经调整的负债；调整后的负债 tW)KpX  
adjusted loss 经调整的亏损；调整后的亏损 yur5"$n  
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 :
U!@  
adjusted profit 经调整的利润；调整后的利润 $2gX!)  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q2(K+!Oe  
adjusted value 经调整的价值；调整后的价值 ^/V>^9CZ  
adjustment 调整；修订；理算〔保险〕 6#SUfK;  
adjustment centre 调剂中心 E@(nKe&6T_  
adjustment lag 调整过程的时间差距；调整时差 q<Sb>M/
\,  
adjustment mechanism 调整机制 NZW)$c'  
adjustment of loss 亏损调整 .%x%b6EI  
adjustment process 调整过程；调整程序 CNkI9>L=W`  
adjustment range 调整幅度 (<ZpT%2  
administered exchange rate 受管制汇率 KyQd6 1  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4J9VdEKk  
administration expenses 行政费用 Q%*987i  
administration fee 手续费；行政费 d(X/N2~g  
administration in bankruptcy 破产管理 #PJHwvr  
administration order 遗产管理令 "z6xS;  
administrator 管理人；遗产管理人 E'ay @YAp  
administrator of the estate 遗产管理人 ;ifPqLkO  
admission of debt 债项承认书 %UXmWXF4$  
admission of proof 接纳债权证明 C^^AN~ZD  
advance 放贷款项；垫付款项；预支款项；预付款项 TEN~3 Ef#  
advance account 暂支帐目；预付款帐户 }gR!]Cs)^  
advance compensation 预付补偿金 LjEG1$F>  
advance from shareholder 股东垫款 , R;k>'.  
advance pending reimbursement 预支以待日后付还 FOS5?%J  
advanced economy 先进经济体系 =lOdg3#\a  
advancement 预付；预付财产 qe3d,!  
advances warrant 垫款令 ALY3en9,  
advancing 贷出 4A{6)<e  
adverse balance 逆差 mNk@WY_F  
adverse exchange 逆汇 # X`t~Y'  
advertisement addressed to shareholders 在报章刊登的致股东通告 $3'xb/3|  
advice for collection 托收通知书 JV`"kk/  
advice of drawing 提款通知书；汇票通知书 V<&^zIJUR  
advice of payment 付款通知 h; "pAE  
Advisory Committee [Securities and Futures Commission] F+Dke>j  
谘询委员会〔证券及期货事务监察委员会〕 "PePiW(i+  
Advisory Committee on Diversification 经济多元化谘询委员会 &rbkw<=j  
affidavit 誓章；遗产申报誓章 %5yP^BL0  
affidavit of no receipt 述明无收款的誓章 ;ZtN9l  
affiliate 联号；联营公司；附属公司 fG_<HJS(~  
affiliated company 附属公司；联号；联营公司 ?l>Ra0  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 D_)N!,i  
affordability 负担能力 !(8)'<t9  
African Development Bank [AfDB] 非洲开发银行 IDK~ (t  
after-acquired property 事后取得的财产 Xf%vfAf  
after-hours dealing 市后交易 $No^\.mV  
after-tax profit 税后盈利；税后利润；税后溢利 _fM=J+  
agency agreement 代理协议 f>zd,|)At  
agency expenses 代理机构的开支 UY}EW`$#m  
agency fee 代理费 \TS.9 >\  
Agency Law 《代理法》 /)*si  
agent 代理人；承销人 !~_6S*~  
agent of company 公司代理人 HrS-o=  
agent's fee 代理人费；经纪费 JH+uBZh6  
aggregate 总计；总数；总体数字 j^)=<+Q;=  
aggregate amount 总款额；总额 *bl|[(pP  
aggregate assets and liabilities 总体资产与负债 u/.# zn@9h  
aggregate at constant price 按固定价格计算的总体数字 +k{l]-)1  
aggregate demand 总需求 Q79WGW  
aggregate gross position 总持仓量 "UUoT  
aggregate limit 总限额 +|6E~#zklY  
aggregate of salaries tax 合计薪俸税 }Dx5W9Ri"  
aggregate performance 总体表现；总体业绩 @QfbIP9  
aggregate supply 总体供应 #9rCF 3P  
aggregate surplus 总盈余 u$rSM0CJ  
aggregate total 整体总额 +#Ga}eCM  
aggregate value 总值；合计价值 >uP1k.z
'I  
aggregated basis 合计基准 ufB9\yl{~  
aggregated net chargeable income 合计应课税入息实额 cMoBYk  
aggregation 合并计算；合计；总和 W_bA.zT{  
aggregation of incomes of husband and wife 夫妇入息合并计算 XES$V15  
aggregation of property 财产的总和 2= )V"lR\  
agio 差价；贴水 J 7HOSFwXn  
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》 hH]oJ}H \  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment v`\CzT  
《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》 Mt*eC)~Yx  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment CuFlI?~8 z  
《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》 _5/3RN  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ,Yu2K`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (gEz<}Av.  
agreement for a settlement 授产协议  ,8)aK
y  
agreement for assignment 转让协议 zEk/#&  
agreement for sale 售卖协议；买卖协议 7?]wAH89  
agreement for sale and purchase 买卖协议 1B`JvNtd  
agreement for the payment of interest 支付利息协议 S;}/ql y  
agreement for the repayment of money 还款协议 BmFtRbR  
agreement of reinsurance 再保险协议 {`+:!X  
Agricultural Bank of China 中国农业银行 jL*s(Yq  
air passenger departure tax 飞机乘客离境税 gg&Dej2{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7e:7RAX  
airport tax 机场税 IXU~&5&J  
alcohol duty 酒精税 
}+fBJ$  
alienation 让与；让渡；转让 Q94p*]W"  
alimony 生活费；赡养费 ow7*HN*  
All Ordinaries Index [AOI] 所有普通股指数 |]'gd)%S\  
all risks 全险；综合险 H><! C  
All Sales Record for Stock Market 《股票市场成交报告》 5|g#>sx>`q  
Allied Capital Resources Limited 新联财务有限公司 hY/i)T{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g+QNIM>  
allocation letter 拨款信件 3A'9=h,lVK  
allocation of fund 分配款项；预留款项 |k<5yj4?  
allocation of profit 利润分配；溢利分配 (AT)w/  
allocation warrant 拨款令 kPYQ
cOK8  
allotment 分配；配股 97n,^t2F\  
allotment notice 股份配售通知；配股通知 <ahcE1h  
allotment of shares 股份分配 ZW ZKyJQ  
allowable 可获宽免；免税的 qz }PTx  
allowable business loss 可扣除的营业亏损 A&C?|M?M  
allowable expenses 可扣税的支出 q)!G5j3  
allowance 免税额；津贴；备抵；准备金 q]DE\*@  
allowance for debts 债项的免税额 F>ps&h  
allowance for depreciation by wear and tear 耗损折旧免税额 Qy\Koo  
allowance for funeral expenses 殡殓费的免税额 e^h4cC\^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )%bY2 pk  
allowance for repairs and outgoings 修葺及支出方面的免税额 6BObV/S Jg  
allowance to debtor 给债务人的津贴 l-q.VY2  
alteration of capital 资本更改 /jN&VpDG  
alternate trustee 候补受托人 ka<rlh<h  
amalgamation 合并 }qN   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t Z]b0T(e  
ambit of charges 征税范围；收费范围 e$4l[&kH_  
amended valuation 经修订的估值 g.x]x#BC  
American Commodities Exchange 美国商品交易所 eXCH*vZY  
American Express Bank Limited 美国运通银行 bdyIt)tK+  
American Stock Exchange 美国证券交易所 K~14;  
amortization 摊销 V3[>^ZCA  
amount due from banks 存放银行同业的款项 x<>In"QV
 
amount due from banks abroad 存放海外银行同业的款项 q&@q/9kz  
amount due from holding companies 控股公司欠款 e[%g'}D:-  
amount due from local banks 存放本港银行同业的款项 Ew2ksZ>B]&  
amount due to banks 银行同业的存款 K~ VUD(  
amount due to banks abroad 海外银行同业的存款 _j?/O)M c  
amount due to holding companies 控股公司存款 AUwIF/>F(]  
amount due to local banks 本港银行同业的存款 fHacVjJ  
amount due to outport banks 外埠银行同业的存款 $jN,]N~  
amount for note issue 发行纸币的款额 t**o<p#)f  
amount of bond 担保契据的款额 9 [wR/8Xm  
amount of consideration 代价款额 A{ Ejk|  
amount of contribution 供款数额 NplkhgSj  
amount of indebtedness 负债款额 jHpFl4VPz  
amount of principal of the loan 贷款本金额 *h2)$^P%  
amount of rates chargeable 应征差饷数额 #6za  
amount of share capital 股本额 ^vr`t9EE  
amount of sums assured 承保款额 k1_3\JO"6  
amount of variation 变动幅度 #3((f[  
amount of vote 拨款数额 YojYb]y+j  
amount payable 应付款额 nX-%qc"  
amount receivable 应收款额 B#K2?Et!t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <m+$@:cO  
analysis 分析 psAdYEGk!  
ancillary risk 附属风险 :a y-2  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^?gs<-)B  
annual accounting date 年结日期 j~`rc2n%  
annual allowance 每年免税额；年积金；年度津贴；年津 =@go;,"  
annual balance 年度余额 ;T?4=15c  
annual disposable income 每年可动用收入 I~NQt^sg  
annual estimates 周年预算 pYaq1_<+  
annual fee 年费 YJ~3eZQ  
annual general meeting 周年大会 qJLtqv  
annual growth rate 年增率；每年增长率 5Y(f7,JX  
annual long-term supplement 长期个案每年补助金 9 e0Oj3!B  
annual pensionable emolument 可供计算退休金的年薪 }|4dEao\  
annual report 年报 AV^Sla7|_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^n8r mh_%  
annual return 周年报表；周年申报表；每年报税表格 zIgD R  
Annual Return Rules 《周年报表规则》 J(
%kcueb  
annual review of consumer prices 每年消费物价回顾 |T^c(RpOE  
annual roll-forward basis 逐年延展方式 *8j2iu-|  
annual salary 年薪 %SD=3UK6  
annual statement 年度报表；年度决算表 l/@t>%  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 U#1,]a\  
annuitant 年金受益人 06~HVv  
annuity 年金 4O'X+dv^I  
annuity contract 年金合约 u7kw/_f  
annuity on human life 人寿年金 psZ #^@>mJ  
antecedent debt 先前的债项 tQrkRg(E:  
ante-dated cheque 倒填日期支票 xbhU:,o  
anticipated expenditure 预期开支 m@^!?/as  
anticipated net profit 预期纯利 VJ$UpqVm  
anticipated revenue 预期收入 7cMSJM(]G  
anti-inflation measure 反通货膨胀措施 PK|"+I0  
anti-inflationary stance 反通货膨胀立场 Ae 3:"  
apparent deficit 表面赤字 -A17tC20J1  
apparent financial solvency 表面偿债能力 \t 04-  
apparent partner 表面合伙人 fS(IN~
 
application for personal assessment 个人入息课税申请书 Ye) F{WqZ#  
application of fund 资金应用 B&RgUIrFoY  
application to release as liquidator and to destruct the books of accounts and documents "=9kX`(1y  
申请免除清盘人职务及毁灭帐簿与文件 tN:PWj5  
appointed actuary 委任精算师 q(I`g;MF  
appointed auditor 委任核数师；委任审计师 V+2C!)f(  
appointed trustee 委任的受托人 9`p|>d!.  
appointer 委任人 dSm; e_s  
apportioned pro rata 按比例分摊 $C8nPl' 7  
apportionment 分配；分摊 W
a+q[E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'vUx4s  
apportionment formula 分摊方程式 
^z\*; f  
apportionment of estate duty 遗产税的分摊 6!^&]4  
appraisal 估价；评估 smN|r  
appreciable growth 可观增长 #DFfySH)A  
appreciable impact 显着影响 m'P,:S)=  
appreciable increase 可观增长 `@07n]KB  
appreciation 增值；升值 o7;#B)jWS  
appreciation against other currencies 相对其他货币升值 #0;ULZ99aH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yxz"9PE/P  
appreciation tax 增值税 dCkk5&2n  
appropriation 拨款；拨用；拨付 PhOtSml0  
appropriation account 拨款帐目 y,QJy=?  
Appropriation Bill 拨款法案 0xQ="aXE  
appropriation-in-aid system 补助拨款办法 t\
%gP@?  
approved assets 核准资产 d~U}IMj  
approved basket stock 认可一篮子证券 x[5uz))  
approved budget 核准预算 yq2pg8%  
approved charitable donation 认可慈善捐款 I>(\B|\6  
approved charitable institution 认可慈善机构 vMB`TpZ  
approved currency 核准货币；认可货币 6@[7  
approved estimates 核准预算 lboi\GP|  
approved estimates of expenditure 核准开支预算 BHa'`lCb  
approved overseas insurer 核准海外保险人 z<c%Xl\$%  
approved overseas trust company 核准海外信托公司 HM(S}>  
approved pooled investment fund 核准汇集投资基金 Gn8'h TM  
approved provident fund scheme 认可公积金计划 1||\3
L/  
approved provision 核准拨款 mjtmN0^SR  
approved redeemable share 核准可赎回股份 _rU%DL?  
approved regional stock 认可地区性证券 kg^VzNX
 
approved retirement scheme 认可退休金计划 qu:nV"~_  
approved subordinated loan 核准附属贷款 ^E^Cj;od@  
arbitrage 套戥；套汇；套利 - .EH?{i  
arbitrageur 套戥者；套汇者 <yHa[c`L  
arbitrary amount 临时款项 "bC1dl<  
arrangement 措施；安排；协定 ,=@%XMS  
arrears 欠款 kZ>Xl- LV  
arrears of pay 欠付薪酬 $|V@3`0  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?\.aq p1B  
articles of association 组织章程；组织细则；组织章程细则 qXw^y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ob#d;F  
ascertainment of profit 确定利润 uVn"'p-  
"Asia Clear" “亚洲结算系统” OmR)W'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X5gI'u  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 j
aEUz5  
Asian Development Fund [ADF] 亚洲发展基金 @jxAU7!  
Asian dollar bond 亚洲美元债券 hvO  
Asian dollar market 亚洲美元市场 lEWF~L5=:  
Asian dollar rate 亚洲美元利率 NB|yLkoDyI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Oe/\@f0bLT  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (:P-ef$]C  
asked price 沽盘；喊价；索价；卖方报价 Gjh8>(  
assessable income 应评税入息
<X b B;  
assessable loss 应评税亏损 mhDC1lXF  
assessable profit 应评税利润 XDdF7i}  
assessable value 应评税值 `,lry7]  
assessed profit 估定利润 /Qnq,`z  
assessed value 经评估价值 GWvw<`4  
assessment 评税；评定；估价；评税单 0mMoDJRy  
assessment number 评税编号；估价编号 G)G 257K"~  
assessment of additional tax 补加税评税 &xYO6_.  
assessment of performance 业绩评估；实绩评价 #NZ#G~oeO  
Assessor 评税主任 ^.|P&f~  
asset price bubbles 资产价格泡沫 "h'+!2mf  
asset-backed securities 具资产保证的证券 w4fz!l]  
assets accretion 资产增值 P<5v\\  
assets and liabilities 资产与负债 +M=`3jioL  
assets betterment statement 资产递增表；资产改进表 <lo\7p$A  
assets lending 实物放款；有抵押贷款 .*Mp+Q}^  
assets of the company passing on the death 死者去世时转移的公司资产 D,l&^diz  
assets pledged as security for liabilities 用作负债抵押的资产 lIUaGz|  
assets portfolio 资产投资组合 &{uj3s&C   
assets price 资产价格 T{:~v+I=  
assets quality 资产质素 \QvoL  
assets realization 资产变现 l3O!{&~K  
assets refinancing arrangement 资产再集资安排 <1%(%KdN[  
assets securitization 资产证券化 
Z.l4<  
assets situated outside Hong Kong 在香港以外地方的资产 S<Os\/*  
assets stripping 削减资产；拆卖资产 Id}/(Pkq  
assets value 资产值 {gkzo3  
assignee 承让人 EQTJ=\WFF  
assignment 转让；转让书；转让契 6^l|/\Y{  
assignment of interest 权益转让 ?-Zl(uX  
assignment of letters patent and trade mark 专利证书及商标转让 J^V}%N".  
assignment of property 物业转让；物业转让书 @$aGVEcU$  
assignment right 转让权 LGdM40  
assignor 转让人 9Gc4mwu  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~9[O'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ht9QINo  
associate member 附属会员 *t%Z'
IA  
associated body corporate 相联法人团体 [`4  
associated company 相联公司；联属公司 Db`SNk=  
associated corporation 相联法团 dtT:,&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @y!oKF  
公认会计师公会〔英国〕 Mm)yabP  
Association of Futures Exchange Brokers 香港期货经纪协会 !y\r.fm!A  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 L}a-c(G+8  
association of underwriters 承保人组织 &pzf*|}  
assumption of control 接管
}NJKkj?  
assurance 担保；保险；转易；转易书 qeUT]* w  
assurance of interest 权益的转易 QJ,[K_  
at 19XX price 按一九ＸＸ年价格计算 5(=5GkE)>  
at a discount 按赔价计算；按贴水价格计算；打折扣 9,wD  
at a premium 按溢价计算；按升水价格计算 uo8
[,'  
at call 通知付款；按通知 omMOA  
at constant market price 按固定市价计算 Cvp!(<<gK  
at constant price 按固定价格计算 ZccvZl ;b  
at cost 按成本计算 9?XQB%44  
at current market price 按当时市价计算；按现时市价计算 g2;lEW  
at current price 按当时价格计算；按现时价格计算 ;p+[R+ )  
at factor cost 按要素成本计算；按生产要素成本计算 [eO^C  
at money-of-the-day price 按付款当日价格计算 :;hz!6!  
at or better 按指定或较佳价位〔买卖指令〕 7,lnfCm H  
at par 按面值计算；平价 lsaA    
at sight 见票即付 abD@0zr  
at the close 按收市盘 lDSF  
at the opening 按开市盘 xwF mY'o  
attestation 见证；见证条款 0MI4"<  
at-the-money option 平价期权 .0Kc|b=w  
attorney 受权人；受托代表人 Uc;~q-??#  
attornment 新拥有人承认书 `FGYc  
attributable profit 可归属利润 {sfA$ d0  
attributable share value 可归属股份价值 er8T:.Py  
Auckland Stock Exchange 奥克兰证券交易所 jNvDE}'  
auction 拍卖 w*M&@+3I  
auctioneer 拍卖商 %E\zR/  
audit 审计；核数 X- ZZLl#  
Audit Commission 审计署 V,h}l"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] bFIM07  
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〕 9{wRqY  
audit review 帐目审查 Fq$r>tmV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 GEK7q<  
audited account 审计帐目；经审计的帐目 z"97AXu  
audited annual account 经审计的周年帐目 n_4 r'w  
audited balance sheet 经审计的资产负债表 7 x'2  
auditor 核数师；核数主任；审计师 uOO\!Hqq  
auditor's certificate 核数师证明书；审计师证明书 DL*vF>v  
auditor's report 核数师报告；审计师报告 a
pOa E7|  
Aussie bond 澳元债券 JC MUK<CG  
austerity budget 紧缩预算 V3>tW,z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'u:
-~nSX)  
Australia All Ordinaries Index 澳洲所有普通股票指数 |A/H*J,  
Australian Dollar [AUD] 澳元 N;']&f  
Australian Options Market 澳大利亚期权市场 njc-=o  
Australian Securities Commission 澳洲证券事务监察委员会 RR+{uSO,t  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 B[k=6EU8k  
Australian Stock Exchange 澳大利亚证券交易所 ,$} xPC  
Austrian Schilling [ATS] 奥地利先令 \xlG3nz  
authentication 认证；鉴证 M!46^q~-  
authority to purchase 委托购买证；委购书 :sQ>oNnz  
authorization 认可；核准；授权；授权书 _U_O0@xi  
authorization by direction 指示授权 !Ii[`H  
authorization by instruction 指令授权 31~nay15  
authorization by warrant 令状授权 9Pb6Z}
 
authorization of unit trust 单位信托的认可 )q66^%;S  
authorized agent 指定代理人 35Yf,@VO  
authorized capital 法定资本 6O<UW.  
authorized clerk 出市员 1<Sg@  
authorized dealer 认可交易商 f14^VTzP/#  
authorized financial institution 认可财务机构 RA!q)/+  
authorized fund 认可基金 /5<=m:  
authorized fund house 获授权的基金公司；认可基金公司 8t3m$<7  
authorized institution 认可机构 <.mH-Y5i  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9Ta0Li  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dU#-;/}o  
authorized insurer 获授权保险人；获认可承保人 CLTkyS)C  
authorized investment 特准投资项目 q)mG6Su d  
authorized person 获授权人 0k#7LubWZl  
authorized representative 获授权代表 *a\6X( ~  
authorized share capital 法定股本 9O-2  
automated quotation system 自动报价系统 lm6hFvEZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &JXb) W  
自动交易系统〔香港期货交易所有限公司〕 p- a{6<h  
automatic adjustment mechanism 自动调整机制 ~o>Gm>5!HH  
automatic adjustment system 自动调整系统 Zwm/c]6`  
Automatic Clearing House 自动票据交换所 W#%s0EN<_  
automatic exchange rates accumulation system 自动化汇率累集系统 {#:31)P  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 R8cOb*D  
automatic teller machine [ATM] 自动柜员机 $&=xw _  
autopay 自动转帐 8PzGUn;\  
available assets 可用资产 j.ucv  
available fiscal reserve 现存财政储备 qiB~  
available profit 可用利润 D#G%WT/"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 >{N}UNZ$}  
average 平均；平均数；海损 CxTmW5l  
average basic salary 平均基本薪金 oNtoqYw
H  
average consumer expenditure 平均消费开支；一般消费开支 fd4C8>*7G  
average cost 平均成本 #1/~eIEY  
average cost of land production 增辟土地平均成本 F#>00b{Q  
average daily turnover 平均每日成交额 gfs;?vP  
average daily wage rate 平均每日工资率 zGFD71=#  
average expenditure pattern 平均开支模式 i84!x%|P  
average growth rate 平均增长率 <:V~_j6P0  
average net fixed assets 固定资产平均净值 tEL9hZzI  
average of relatives 相对价格平均数 l2LLM
{B  
average price 平均价格 p]%di8&;N  
average propensity to consume 平均消费倾向；一般消费倾向 =C2sl;7~*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 K Ax=C}9  
average rate 平均率 }b1FB<e]  
average revenue 平均收入；平均收益 )Xh}N  
average stock 平均库存；平均存货 o]~\u{o#.  
average yearly rent 平均年租 d)emTXB(  
avoidance of double taxation 避免双重课税 `0N7Gc  
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 %W"u4 NT7  
vY-CXWC7  
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