一些有用的会计术语(也不知道发的地方对不对)A

A: ~^l;~&

  
A share Ａ股；甲类股份 "Ug+#;}p$  
abatement of tax 减税；减扣免税额 "] ]aF1  
ABN AMRO Bank N.V. 荷兰银行 6L3i   
above-the-line expenditure 线上项目支出；经常预算支出 9yp'-RKjw  
above-the-line receipt 线上项目收入；经常预算收入 *d:$vaL  
ABSA Asia Limited 南非联合亚洲有限公司
n( zzH
  
absolute change 绝对数值变更 hfpis==  
absolute expenditure 实际开支 6S^JmYq  
absolute guideline figure 绝对准则数字 tk+4noA  
absolute interest 绝对权益 M:oZk&cs  
absolute order of discharge 绝对破产解除令 JtxitF2  
absolute profit margin 绝对利润幅度 @[bFlqsE  
absolute value 实值；绝对值 Ks-$([_F   
absolutely vested interest 绝对既得权益 ,3W,M=j)  
absorbed cost 已吸收成本；已分摊成本 2:&L|;  
absorption 吸收；分摊；合并 \pXo~;E
\  
absorption rate 吸收率；摊配率；分摊率 =d/
$B!t{  
ACB Finance Limited 亚洲商业财务有限公司 ;<#=|eD2  
acceptable form of reciprocity 合理的互惠条件 (?ZS9&y}  
acceptable rate 适当利率；适当汇率 3g5D[>J'  
acceptance agreement 承兑协议 c|X}[  
acceptance for honour 参加承兑 ?;Z
nD(4?  
acceptor 承兑人；接受人；受票人 G4uA&"OE  
acceptor for honour 参加承兑人 !J[!i"e  
accident insurance 意外保险 8d(l)[GZt  
Accident Insurance Association of Hong Kong 香港意外保险公会 -fOBM 4  
accident insurance scheme 意外保险计划 oiQ:&$y  
accident year basis 意外年度基准
.>p.k*vU  
accommodation 通融；贷款 goc; .~?  
accommodation bill 通融票据；空头票据 <4TF
]5  
accommodation party 汇票代发人 T$Z}1e]  
account balance 帐户余额；帐户结余 @#yl_r%  
account book 帐簿 -_bDbYL  
account collected in advance 预收款项 rq:sy=;  
account current book 往来帐簿 6uxF<  
account of after-acquired property 事后取得的财产报告 NG: f>R  
account of defaulter 拖欠帐目 *S'?u_Y7  
account payable 应付帐款 `t+;[G>ZE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 fJ+4H4K  
account receivable 应收帐款 tg
7QX/KX  
account receivable report 应收帐款报表 0@&/W-VXg  
account statement 结单；帐单；会计财务报表 Tn?D~?a
*O  
account title 帐户名称；会计科目 |Rz}bsrZ  
accountant's report 会计师报告 #JR$RH  
Accountant's Report Rules 会计师报告规则 %DKC/%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #)4p,H  
Accounting Arrangements 《会计安排》 o)8VJ\ &  
accounting basis 会计基础 0O(Vyy  
accounting by Official Receiver 破产管理署署长呈交的帐目 -/_hO$|W  
Accounting Circular 《会计通告》 Yn>FSq^Wp-  
accounting class 会计类别 |}@teN^J*U  
accounting date 记帐日期；会计结算日期 ,nJCqX~/G  
accounting for money 款项核算 S";}gw?r6  
Accounting Officer 会计主任 sn+ kFvk}S  
accounting period 会计报告期；会计期 f6
m h_l  
accounting policy 会计政策；会计方针 AvB21~t&]  
accounting practice 会计惯例 "
s/ws  
accounting principle 会计准则 ,My'_"S?  
accounting record 会计记录 k=X)axt1  
accounting report 会计报告 CIz_v.&:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3dgPP@7d$  
Accounting Society of China 中国会计学会 :0p$r pJP  
accounting statement 会计报表 a..LbQQ  
accounting system 会计制度；会计系统 CHDt^(oa!B  
accounting transaction 会计事项；帐务交易 =-avzuy#  
accounting treatment 会计处理 RtEx WTc  
accounting year 会计年度 QN#tj$x  
accretion 增值；添加 =FQH5iSd  
accrual 应计项目；应累算数目 \b#`Ahf`  
accrual basis 应计制；权责发生制 DHuUEv<  
accrual basis accounting 应计制会计；权责发生制会计 Ym2Ac>I4  
accrue 应累算；应计 ()Qq7/  
accrued benefit 应累算利益 pxCQ=0k  
accrued charges 应计费用 Gsy'':u  
accrued cumulative preference share dividend 应累算的累积优先股股息 CDT;AdRw7  
accrued expenses 应累算费用 NleMZ  
accrued interest payable 应付利息；应计未付利息 P.djR)YI  
accrued interest receivable 应收利息；应计未收利息 {&J OO  
accrued right 累算权益 <slrzc_>&  
accruing profit 应累算的利润 c`oW-K{  
accumulated fiscal reserve 累积财政储备 3
4L1Gxf  
accumulated profit 累积利润；滚存溢利 W)L*zVj~  
accumulated reserve 累积储备 ak{XLzn  
accumulation of surplus income 累积收益盈余 s<5PsR  
acquired assets 既得资产 v3wq-  
acquisition 收购；购置；取得 PmtXD6p3(  
acquisition cost 购置成本 ADA}_|O  
acquisition expenses 购置费用 #!P>.".  
acquisition of 100% interest 收购全部股权 W*2P+H%  
acquisition of control 取得控制权 #Fkp6`Q$x  
acquisition of fixed assets 购置固定资产 |{MXDx  
acquisition of shell “买壳” >uFFTik  
acquisition price 收购价 k&n
pC8oA  
act of God 天灾 Xm<|m#  
acting partner 执事合伙人 Lzx2An@R  
active market 买卖活跃的市场；交投畅旺的市场；旺市 B/Ltb^a  
active partner 积极参与的合伙人 A>)Ced!  
active trading 交投活跃 Nnfq!%   
actual circulation 实际流通 &g]s@S|%  
actual cost 实际成本 *hh9
K  
actual expenditure 实际开支；实际支出 ,x?Jrcx~'C  
actual income 实际入息；实际收入；实际收益 Cv;#8Wj}  
actual market 现货市场 {:=]J4]  
actual price 现货价；实际价格 Ql"~ z^L  
actual profit 实际利润 7tne/Yz  
actual quotation 实盘；实际价位；实际报价 T=CJUla  
actual year basis 按实际年度计算 fnIF<Zt  
actuals 实货 b&'YW*W  
actuarial investigation 精算调查 \uZ1Sl  
actuarial principle 精算原则 gL`aLg_  
actuarial report 精算师报告 #VxN [770  
Actuarial Society of Hong Kong 香港精算学会 _>_"cKS  
actuarial valuation 精算师估值 b"Jr_24t3v  
actuary 精算师 U|8?$/*\  
ad referendum agreement 暂定协议；有待覆核的协定 )5u#'5I>  
ad valorem duty 从价税；按值征税 0n\AUgVPF  
ad valorem duty system 从价税制 h<qi[d4X  
ad valorem fee 从价费 COj^pdE3  
ad valorem tariff 从价关税 c=aZ[  
additional allowance 额外免税额 <YrsS-9  
additional amount for unexpired risk 未过期风险的额外款额 %CqG/ol  
additional assessable profit 补加应评税利润 AYDAt5K_  
additional assessment 补加评税 /v.<h*hxWy  
additional commitment 额外承担 `
/<f([w  
additional commitment vote 额外承担拨款 bGK-?BE5+A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2nCHL'8N  
additional dependent parent allowance 供养父母额外免税额 EAE#AB-A  
additional provision 额外拨款 3N4kW[J2i  
additional stamp duty 附加印花税 @VyF' ?}  
additional tax 补加税罚款；补加税款 =L`PP>"rW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 U&SSc@of  
adjudged bankrupt 被裁定破产 mRN[lj  
adjudicated bankrupt 裁定破产人  O`Htdnu  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 F2Gg_u@7M  
adjudication of bankruptcy 裁定破产；宣告破产 AdbTI#eY  
adjudication of insolvency 裁定无力偿还债务 ;u<F,o(  
adjusted actual 经调整的实数；调整后的实数 rS+ >oP}  
adjusted current assets 经调整的流动资产；调整后的流动资产 - %?>1n  
adjusted figure 经调整的数字；调整后的数额 {fY(zHC  
adjusted liabilities 经调整的负债；调整后的负债 ,^jQBD4={  
adjusted loss 经调整的亏损；调整后的亏损 4b}'W}  
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 4tS
h.qBht  
adjusted profit 经调整的利润；调整后的利润 i_nUyH%b  
adjusted surplus 经调整的盈余额；调整后的盈余额 Z{2QDjAI;  
adjusted value 经调整的价值；调整后的价值 \"$q=%vD  
adjustment 调整；修订；理算〔保险〕 5!jt^i]O  
adjustment centre 调剂中心 nYO$ |/e  
adjustment lag 调整过程的时间差距；调整时差 e~
nh95  
adjustment mechanism 调整机制 i%MR<M  
adjustment of loss 亏损调整 |w-s{L3@+  
adjustment process 调整过程；调整程序 9l,8:%X_  
adjustment range 调整幅度 ob/HO(h3  
administered exchange rate 受管制汇率 g@]1H41  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 < B!f;  
administration expenses 行政费用 }:*?w>=  
administration fee 手续费；行政费 Ds@K%f(.?w  
administration in bankruptcy 破产管理 ZIc-^&`r=  
administration order 遗产管理令 rMJ4w['J=  
administrator 管理人；遗产管理人 V'9OGn2v  
administrator of the estate 遗产管理人 z_). -  
admission of debt 债项承认书 I]~s{I(EK  
admission of proof 接纳债权证明 ^}kYJvqA  
advance 放贷款项；垫付款项；预支款项；预付款项 QRF:6bAxsL  
advance account 暂支帐目；预付款帐户 \2Kl]G(w%y  
advance compensation 预付补偿金 S)"vyGv  
advance from shareholder 股东垫款 NkQain9  
advance pending reimbursement 预支以待日后付还 d8WEsQ+)A  
advanced economy 先进经济体系 $GVf;M2*  
advancement 预付；预付财产 Z7Nhb{  
advances warrant 垫款令 1Sv$!xX`n  
advancing 贷出 @Q:?,  
adverse balance 逆差 e)i-$0L"  
adverse exchange 逆汇 Z#K0a'  
advertisement addressed to shareholders 在报章刊登的致股东通告 MN>U jFA  
advice for collection 托收通知书 y;hco  
advice of drawing 提款通知书；汇票通知书 ePxf.U  
advice of payment 付款通知 vmW`}FKW  
Advisory Committee [Securities and Futures Commission] 7/\SN04l  
谘询委员会〔证券及期货事务监察委员会〕 t2qWB[r  
Advisory Committee on Diversification 经济多元化谘询委员会
=g=Vv"B_  
affidavit 誓章；遗产申报誓章 w_Z*X5u  
affidavit of no receipt 述明无收款的誓章 u;8
bbv4  
affiliate 联号；联营公司；附属公司 *C>
N  
affiliated company 附属公司；联号；联营公司 1z3I^gI*i  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 By<~h/uJ  
affordability 负担能力 6|1#Prj  
African Development Bank [AfDB] 非洲开发银行 "||G`%aO+t  
after-acquired property 事后取得的财产 S7CD#Y[s  
after-hours dealing 市后交易 aQ)g7C  
after-tax profit 税后盈利；税后利润；税后溢利 uJ,I6P~9  
agency agreement 代理协议 +jp^  
agency expenses 代理机构的开支 u_$Spbc]/  
agency fee 代理费 [+:KIW<  
Agency Law 《代理法》 $U%N$_k?  
agent 代理人；承销人 nm<S#i*  
agent of company 公司代理人 yF^)H{yx  
agent's fee 代理人费；经纪费 );^{;fLy%  
aggregate 总计；总数；总体数字 'RCX6TKBnR  
aggregate amount 总款额；总额 2V*<J:;wb  
aggregate assets and liabilities 总体资产与负债 (' i_Xe  
aggregate at constant price 按固定价格计算的总体数字 }$s._)a  
aggregate demand 总需求 A
dRt\H<  
aggregate gross position 总持仓量 e#4 iue7U  
aggregate limit 总限额 H, O_l%  
aggregate of salaries tax 合计薪俸税 q5~fU$ ,  
aggregate performance 总体表现；总体业绩 Umk!m] q  
aggregate supply 总体供应 [m]O^Hp{{  
aggregate surplus 总盈余 wW^3/  
aggregate total 整体总额 [0n&?<<  
aggregate value 总值；合计价值 C6,W7M[c  
aggregated basis 合计基准 5W?r04  
aggregated net chargeable income 合计应课税入息实额 v>mr  
aggregation 合并计算；合计；总和 -Cf< #'x_  
aggregation of incomes of husband and wife 夫妇入息合并计算 qd?k#G
w&  
aggregation of property 财产的总和 I*8_5?)g<  
agio 差价；贴水 a7l-kG=R;  
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》 +JL"Z4b@R}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment iI%"]- 0@1  
《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》 O7T wM Yh  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment gOA]..lh  
《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》 1)=sbFtS  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment zDofe*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 TWgI-xB  
agreement for a settlement 授产协议 Nc:>]  
agreement for assignment 转让协议 .e%B'  
agreement for sale 售卖协议；买卖协议 <lVW;l7  
agreement for sale and purchase 买卖协议 gkNvvuQXc  
agreement for the payment of interest 支付利息协议 E&RK My)  
agreement for the repayment of money 还款协议 To19=,:  
agreement of reinsurance 再保险协议 EK}f-Xei  
Agricultural Bank of China 中国农业银行 F>A&L8  
air passenger departure tax 飞机乘客离境税 KcX] g*wy  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 NFcMh+qnK  
airport tax 机场税 {EGm6WSQ^  
alcohol duty 酒精税 }x1p~N+;  
alienation 让与；让渡；转让 QK%6Ncv  
alimony 生活费；赡养费 c~+l|r=u?  
All Ordinaries Index [AOI] 所有普通股指数 UGJ# "9  
all risks 全险；综合险 ByPzA\;e  
All Sales Record for Stock Market 《股票市场成交报告》 D+vHl}  
Allied Capital Resources Limited 新联财务有限公司 CzZmC]5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 X6]eQ PN2  
allocation letter 拨款信件 r$~ f[cA  
allocation of fund 分配款项；预留款项 ?Y#0Je
 
allocation of profit 利润分配；溢利分配 Awad!_VdHS  
allocation warrant 拨款令 D0=H&Z[  
allotment 分配；配股 |JW-P`tL0  
allotment notice 股份配售通知；配股通知 {'#^  
allotment of shares 股份分配 SD^6ib/]b  
allowable 可获宽免；免税的 ye)CfP=ID\  
allowable business loss 可扣除的营业亏损 )0JXUC e  
allowable expenses 可扣税的支出 RWi~34r  
allowance 免税额；津贴；备抵；准备金 wDV%.Cc  
allowance for debts 债项的免税额 -\!"Kz/  
allowance for depreciation by wear and tear 耗损折旧免税额 XZeZqBr  
allowance for funeral expenses 殡殓费的免税额 yA+:\%y$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j6KGri  
allowance for repairs and outgoings 修葺及支出方面的免税额 fN TPW]  
allowance to debtor 给债务人的津贴 Svo gvn  
alteration of capital 资本更改 GJY7vS^#  
alternate trustee 候补受托人 it~>)_7*P  
amalgamation 合并 eJrJ5mlI`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )MZQ\8,)]  
ambit of charges 征税范围；收费范围 1e>,QX
  
amended valuation 经修订的估值 MhZT<6  
American Commodities Exchange 美国商品交易所 OIa=$l43C  
American Express Bank Limited 美国运通银行 Fss7xP'  
American Stock Exchange 美国证券交易所 ||&EmH  
amortization 摊销 0'm4 )\  
amount due from banks 存放银行同业的款项 ttPa[h{!  
amount due from banks abroad 存放海外银行同业的款项 $gN1&K  
amount due from holding companies 控股公司欠款 UNJ]$x0  
amount due from local banks 存放本港银行同业的款项 *1}'ZEaJ  
amount due to banks 银行同业的存款 EwcN$Ma  
amount due to banks abroad 海外银行同业的存款 zR_#c3o  
amount due to holding companies 控股公司存款 $*bd})y)I  
amount due to local banks 本港银行同业的存款 
Y zXL8  
amount due to outport banks 外埠银行同业的存款 3n/U4fn_  
amount for note issue 发行纸币的款额 0.-2
FHc9L  
amount of bond 担保契据的款额 `n]y"rj'  
amount of consideration 代价款额 ^<R*7mB*  
amount of contribution 供款数额 WKFmU0RK  
amount of indebtedness 负债款额 }MDuQP]  
amount of principal of the loan 贷款本金额 O1Gd_wDC/i  
amount of rates chargeable 应征差饷数额 L\8tqy.  
amount of share capital 股本额 Eoug/we  
amount of sums assured 承保款额 zlmb_akJ  
amount of variation 变动幅度 uuzDu]Gwu  
amount of vote 拨款数额 kn_%'7  
amount payable 应付款额 `RUr/|S  
amount receivable 应收款额 sT9P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 93yJAao9  
analysis 分析 i8w(G<Y=  
ancillary risk 附属风险 2P8JLT*Tj  
annual account 周年帐目；周年帐目报表；年度决算；年结 @4m_\]Wy  
annual accounting date 年结日期 :2?J#/o  
annual allowance 每年免税额；年积金；年度津贴；年津 6>)]7
(B<d  
annual balance 年度余额 !JjB,1  
annual disposable income 每年可动用收入 |,j6cFNw  
annual estimates 周年预算 t$8f:*6(*  
annual fee 年费 3ryIXC\v  
annual general meeting 周年大会 wHk4BWg-  
annual growth rate 年增率；每年增长率 C_?L$3 U0  
annual long-term supplement 长期个案每年补助金 J4h7] qt  
annual pensionable emolument 可供计算退休金的年薪 -c!{'
;Zn  
annual report 年报  &(\z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \pB"R$YZ6  
annual return 周年报表；周年申报表；每年报税表格 t<9oEjk["  
Annual Return Rules 《周年报表规则》 &"fMiK3  
annual review of consumer prices 每年消费物价回顾 59O;`y0  
annual roll-forward basis 逐年延展方式 d:O>--$_tw  
annual salary 年薪 HFBGM\R02  
annual statement 年度报表；年度决算表 "?V4Tl~uu  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {Q?AIp6u|  
annuitant 年金受益人 `h(JD$w  
annuity 年金 @#1k+tSA,  
annuity contract 年金合约 e|+U7=CK  
annuity on human life 人寿年金 %up]"L&i  
antecedent debt 先前的债项 Mi9
A%ZmP  
ante-dated cheque 倒填日期支票 7
am._K  
anticipated expenditure 预期开支 /s(/6~D|  
anticipated net profit 预期纯利 gpsEN(.w  
anticipated revenue 预期收入 D,dmlv  
anti-inflation measure 反通货膨胀措施 BV$lMLD{r  
anti-inflationary stance 反通货膨胀立场 \&]'GsfF  
apparent deficit 表面赤字 7_d gQI3y  
apparent financial solvency 表面偿债能力 TS)p2#  
apparent partner 表面合伙人 :
#"gQ^YNp  
application for personal assessment 个人入息课税申请书 CN\SxK`,  
application of fund 资金应用
{LbNKjn  
application to release as liquidator and to destruct the books of accounts and documents MZZ4  
申请免除清盘人职务及毁灭帐簿与文件 AYd7qx:~  
appointed actuary 委任精算师 EYd`qk3  
appointed auditor 委任核数师；委任审计师 ]]Ypi=<'  
appointed trustee 委任的受托人 2BBGJE  
appointer 委任人 wt[MzpRP  
apportioned pro rata 按比例分摊 rv1kIc5Za<  
apportionment 分配；分摊 1[C,*\X8v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nZhL  
apportionment formula 分摊方程式 X3#|9  
apportionment of estate duty 遗产税的分摊 ~d^+yR-  
appraisal 估价；评估 abuHu'73  
appreciable growth 可观增长 x"K<@mR5G  
appreciable impact 显着影响 m'XzZmI  
appreciable increase 可观增长 Ku*@4#<L6h  
appreciation 增值；升值 dY68wW>d|  
appreciation against other currencies 相对其他货币升值 rJ]iJ0[I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1`r 4  
appreciation tax 增值税 >,Zjlkh3  
appropriation 拨款；拨用；拨付 pvQw+jX  
appropriation account 拨款帐目 cBBc^SR  
Appropriation Bill 拨款法案 R+#|<e5@%o  
appropriation-in-aid system 补助拨款办法 E< "aUnI  
approved assets 核准资产 ,h5\vWZ  
approved basket stock 认可一篮子证券 )t9<cJ=  
approved budget 核准预算 'W3>lAPx!  
approved charitable donation 认可慈善捐款 VmHok  
approved charitable institution 认可慈善机构 uDay||7^g  
approved currency 核准货币；认可货币 ! pR&&uG  
approved estimates 核准预算 Uc>kCBCd  
approved estimates of expenditure 核准开支预算 Mi,yg=V  
approved overseas insurer 核准海外保险人 $IA(QC_]AO  
approved overseas trust company 核准海外信托公司 %RG kXOgp  
approved pooled investment fund 核准汇集投资基金 9TBkVbq
V  
approved provident fund scheme 认可公积金计划 v*<hE>J0  
approved provision 核准拨款 E#v}//  
approved redeemable share 核准可赎回股份 @ U'g}K  
approved regional stock 认可地区性证券 /T]2ZX>  
approved retirement scheme 认可退休金计划 oS0l Tf\  
approved subordinated loan 核准附属贷款 .C$S DhJ~  
arbitrage 套戥；套汇；套利
Q4Zuz)r*  
arbitrageur 套戥者；套汇者 $[T^S  
arbitrary amount 临时款项 " JFx  
arrangement 措施；安排；协定 qc2j}D0  
arrears 欠款 !qS~Y
A  
arrears of pay 欠付薪酬 c [sydl  
arrears of revenue 逾期未收税款；逾期未收的帐项 s]50Y-C  
articles of association 组织章程；组织细则；组织章程细则 t>N~PXr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /17Qhex  
ascertainment of profit 确定利润 O`Er*-O  
"Asia Clear" “亚洲结算系统” U<gMgA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 K#_&}C^-jY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $wg5q\Rv  
Asian Development Fund [ADF] 亚洲发展基金 0_q8t!<xJw  
Asian dollar bond 亚洲美元债券 Y#S<:,/sb?  
Asian dollar market 亚洲美元市场 #<s6L"Z-  
Asian dollar rate 亚洲美元利率 O;z:?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 y$|%K3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 px8988X  
asked price 沽盘；喊价；索价；卖方报价 c[J?`8  
assessable income 应评税入息 < aJl i   
assessable loss 应评税亏损 FM;NA{  
assessable profit 应评税利润 #%O|P&rA  
assessable value 应评税值 CuC1s>  
assessed profit 估定利润 rR]U Ff  
assessed value 经评估价值 cWjb149@)  
assessment 评税；评定；估价；评税单 3.@"GS#"[  
assessment number 评税编号；估价编号 )UbPG`x8  
assessment of additional tax 补加税评税 a?jUm.  
assessment of performance 业绩评估；实绩评价 pqe7a3jr  
Assessor 评税主任 3}dTbr4y  
asset price bubbles 资产价格泡沫 3.+TM]RYN  
asset-backed securities 具资产保证的证券 .2"-N5Z  
assets accretion 资产增值 })W9=xO~  
assets and liabilities 资产与负债 Rd'P\  
assets betterment statement 资产递增表；资产改进表 60,z!Vv  
assets lending 实物放款；有抵押贷款 )Tjh  
assets of the company passing on the death 死者去世时转移的公司资产 b.I_  
assets pledged as security for liabilities 用作负债抵押的资产 H3-(.l[!b)  
assets portfolio 资产投资组合 WX .Ax$fT  
assets price 资产价格 Em)U`"j/9  
assets quality 资产质素 Ln:6@Ok)5%  
assets realization 资产变现 +7\$wc_1I@  
assets refinancing arrangement 资产再集资安排 ^POHQQ  
assets securitization 资产证券化 -Zq\x'  
assets situated outside Hong Kong 在香港以外地方的资产 $B%wK`J  
assets stripping 削减资产；拆卖资产 GWFF.Mo^  
assets value 资产值 T_R2BBT v  
assignee 承让人 G0#<SJ,)  
assignment 转让；转让书；转让契 ]%M&pc3U  
assignment of interest 权益转让 JLd-{}A""-  
assignment of letters patent and trade mark 专利证书及商标转让 fi%)5
20  
assignment of property 物业转让；物业转让书 |w5m2Z  
assignment right 转让权 !/nXEjW?  
assignor 转让人 0JFS%Yjw[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 V>Dqw!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 E{;F4wT_@  
associate member 附属会员 <fHJ9(5$V  
associated body corporate 相联法人团体 L0l'4RRm\  
associated company 相联公司；联属公司 EfX\"y  
associated corporation 相联法团 >{6U1ft):  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ES-V'[+jDy  
公认会计师公会〔英国〕 mR|L'[l  
Association of Futures Exchange Brokers 香港期货经纪协会 b?{MX
J|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :@uIEvD?  
association of underwriters 承保人组织 o6tPQ (Vi  
assumption of control 接管 :FTx#cZ  
assurance 担保；保险；转易；转易书 QyghNImp  
assurance of interest 权益的转易 vtq$@#?~ b  
at 19XX price 按一九ＸＸ年价格计算 {FQ@eeU  
at a discount 按赔价计算；按贴水价格计算；打折扣 xXf,j#`"  
at a premium 按溢价计算；按升水价格计算 }y%c.  
at call 通知付款；按通知 l1bkhA b  
at constant market price 按固定市价计算 \sBXS.  
at constant price 按固定价格计算 HQvJ*U4++  
at cost 按成本计算 3Ccy %;  
at current market price 按当时市价计算；按现时市价计算 =cpUc]~  
at current price 按当时价格计算；按现时价格计算 0iYo&q'n  
at factor cost 按要素成本计算；按生产要素成本计算 X=+|(A,BdY  
at money-of-the-day price 按付款当日价格计算 zO`4W!x&  
at or better 按指定或较佳价位〔买卖指令〕 Rk,'ujc  
at par 按面值计算；平价 d^=9YRc  
at sight 见票即付 8.,d`~  
at the close 按收市盘 G9^xv  
at the opening 按开市盘 KomMzG:  
attestation 见证；见证条款 ^Q6?T(%$  
at-the-money option 平价期权 #c!rx%8I  
attorney 受权人；受托代表人 E!'6vDVC:  
attornment 新拥有人承认书 OlB
9z  
attributable profit 可归属利润 It7R}0Smg  
attributable share value 可归属股份价值 ,Nt^$2DZW  
Auckland Stock Exchange 奥克兰证券交易所 `OfD^Q=  
auction 拍卖 MuJP.]5>`  
auctioneer 拍卖商 qA;Gl"HF  
audit 审计；核数 M^*\$K%  
Audit Commission 审计署 tLi91)oG  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] jST4O"DjM  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 nK32or3  
audit review 帐目审查 I_5/e>9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 J5(0J7C  
audited account 审计帐目；经审计的帐目 06O_!"GD}  
audited annual account 经审计的周年帐目 tKS[  
audited balance sheet 经审计的资产负债表 /vq$/  
auditor 核数师；核数主任；审计师 8v z h5,U  
auditor's certificate 核数师证明书；审计师证明书 X;H\u6-|>6  
auditor's report 核数师报告；审计师报告 wZZ~!"
O&  
Aussie bond 澳元债券 8\"Gs z  
austerity budget 紧缩预算 6I: 6+n  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 LPBa!fq  
Australia All Ordinaries Index 澳洲所有普通股票指数 RyP MzxV  
Australian Dollar [AUD] 澳元 O2\(:tvw  
Australian Options Market 澳大利亚期权市场 Y/
6>OD  
Australian Securities Commission 澳洲证券事务监察委员会 ~+j2a3rv-{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 I 1n,c d[  
Australian Stock Exchange 澳大利亚证券交易所 5[g\.yi2_]  
Austrian Schilling [ATS] 奥地利先令 xL1Li]fM!'  
authentication 认证；鉴证 0 zK{)HZ  
authority to purchase 委托购买证；委购书 PxgJ7d  
authorization 认可；核准；授权；授权书 )l$}plT4  
authorization by direction 指示授权 {aNpk,n  
authorization by instruction 指令授权 `<yQ`Y_X  
authorization by warrant 令状授权 'AX5V-t  
authorization of unit trust 单位信托的认可 (i
x.  
authorized agent 指定代理人 jQzl!f1c3  
authorized capital 法定资本  *<W8j[?  
authorized clerk 出市员 =qc+sMo  
authorized dealer 认可交易商 ka!v(j{E  
authorized financial institution 认可财务机构 * eC[74Kng  
authorized fund 认可基金 Lj(cCtb)  
authorized fund house 获授权的基金公司；认可基金公司 (bQ3:%nD  
authorized institution 认可机构 iX6>u4~(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )PTvw>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 7]xDMu'^&f  
authorized insurer 获授权保险人；获认可承保人 V0v,s^\H  
authorized investment 特准投资项目 '
Zp{  
authorized person 获授权人 8k95IJR1  
authorized representative 获授权代表 Jr( =Y@Z'  
authorized share capital 法定股本 *9"x0bth  
automated quotation system 自动报价系统 ~<f[7dBv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Nw'03Jzx_  
自动交易系统〔香港期货交易所有限公司〕 z,G_&5|f%  
automatic adjustment mechanism 自动调整机制 jZzTnmm&?  
automatic adjustment system 自动调整系统 !CWe1Dm  
Automatic Clearing House 自动票据交换所 .Zczya  
automatic exchange rates accumulation system 自动化汇率累集系统 z'"7zLQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #M16qOEw  
automatic teller machine [ATM] 自动柜员机 (_zlCHB  
autopay 自动转帐 HKXC=^}x'  
available assets 可用资产 /T)E&=Ds  
available fiscal reserve 现存财政储备 *u1q7JFQk  
available profit 可用利润 ve ysW(z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "vSKj/]  
average 平均；平均数；海损 Fs(PVN  
average basic salary 平均基本薪金 7Hr_ZwO/^  
average consumer expenditure 平均消费开支；一般消费开支 Mg.%&vH\  
average cost 平均成本 Ctz#9[|  
average cost of land production 增辟土地平均成本 RkYn6  
average daily turnover 平均每日成交额 Q!;syJBb.  
average daily wage rate 平均每日工资率 O`9c!_lis  
average expenditure pattern 平均开支模式 &)mZ~cPU3  
average growth rate 平均增长率 ^PTf8o  
average net fixed assets 固定资产平均净值 hc3hU  
average of relatives 相对价格平均数 :J`@@H  
average price 平均价格 cK+TE8ao  
average propensity to consume 平均消费倾向；一般消费倾向 t1adS:)s  
average propensity to save 平均储蓄倾向；一般储蓄倾向 g[O?wH-a  
average rate 平均率 ?`piie9V  
average revenue 平均收入；平均收益 #m.e9MU  
average stock 平均库存；平均存货 z#G
Zb   
average yearly rent 平均年租 8|i'~BFHs  
avoidance of double taxation 避免双重课税 [j+:2@  
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 !CGX\cvW  
:5NMgR.d  
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