一些有用的会计术语(也不知道发的地方对不对)A

A: E'8Bw7Tz  
A share Ａ股；甲类股份 I={{VQ  
abatement of tax 减税；减扣免税额 W6T
&hB  
ABN AMRO Bank N.V. 荷兰银行 r<v%Zp  
above-the-line expenditure 线上项目支出；经常预算支出 DcA'{21  
above-the-line receipt 线上项目收入；经常预算收入 !&lPdEc@T  
ABSA Asia Limited 南非联合亚洲有限公司 ^mpB\D)q  
absolute change 绝对数值变更 @UX@puK`/  
absolute expenditure 实际开支 ;vdgF  
absolute guideline figure 绝对准则数字 @W8}N|jek  
absolute interest 绝对权益 DZRxp,  
absolute order of discharge 绝对破产解除令 a`*WpP\+  
absolute profit margin 绝对利润幅度 .M2&ad :  
absolute value 实值；绝对值 %Be[DLtE"  
absolutely vested interest 绝对既得权益 6sl<Z=
E#  
absorbed cost 已吸收成本；已分摊成本 a7\L-T+  
absorption 吸收；分摊；合并 XB-|gPk  
absorption rate 吸收率；摊配率；分摊率 kVnyX@  
ACB Finance Limited 亚洲商业财务有限公司 b]BA,D4  
acceptable form of reciprocity 合理的互惠条件 AFTed?(  
acceptable rate 适当利率；适当汇率 Pfx71*u,  
acceptance agreement 承兑协议 --`LP[l
l  
acceptance for honour 参加承兑 !d.>r 7w  
acceptor 承兑人；接受人；受票人 !^fR8Tp9  
acceptor for honour 参加承兑人 dY<#a,eS  
accident insurance 意外保险 ; ZV^e  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;|QR-m2/  
accident insurance scheme 意外保险计划 acY[?L_6J  
accident year basis 意外年度基准 %E"/]!}3  
accommodation 通融；贷款 "NH+qQhs  
accommodation bill 通融票据；空头票据 OeGuq.>w  
accommodation party 汇票代发人 8$UZL  
account balance 帐户余额；帐户结余 Q+(:n)G_6E  
account book 帐簿 2bnIT>(  
account collected in advance 预收款项 9Fx z!-9m  
account current book 往来帐簿 Ko)T>8:  
account of after-acquired property 事后取得的财产报告 T zYgH  
account of defaulter 拖欠帐目 43=-pyp  
account payable 应付帐款 sDm},=X}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y%bqeo L~  
account receivable 应收帐款 #0^3Wm`X;  
account receivable report 应收帐款报表 ws>Iyw.u  
account statement 结单；帐单；会计财务报表 }#>d2 =T$  
account title 帐户名称；会计科目 n "KJB  
accountant's report 会计师报告 -#;VFSz,9*  
Accountant's Report Rules 会计师报告规则 FR^wDm$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 h_G|.7!  
Accounting Arrangements 《会计安排》 S\g7wXH  
accounting basis 会计基础 0C+yq'D~[  
accounting by Official Receiver 破产管理署署长呈交的帐目 3dDQz#  
Accounting Circular 《会计通告》 t0H=NUP8  
accounting class 会计类别 irb.F>(x  
accounting date 记帐日期；会计结算日期 b[o"Uq@8?  
accounting for money 款项核算 X1[R*a/p  
Accounting Officer 会计主任 ;To+,`?E;q  
accounting period 会计报告期；会计期 1=5'R/k  
accounting policy 会计政策；会计方针 ((>3,%B`  
accounting practice 会计惯例 vKf;&`^qE  
accounting principle 会计准则 GnrW{o  
accounting record 会计记录 zGd*Q5l  
accounting report 会计报告 |ezO@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 mRnzP[7-\)  
Accounting Society of China 中国会计学会 V'f5-E0  
accounting statement 会计报表 F"f}vl  
accounting system 会计制度；会计系统 IA 9v1:>  
accounting transaction 会计事项；帐务交易 >\x_"oR  
accounting treatment 会计处理 G%8)6m'3
 
accounting year 会计年度 `pAp[]SfQd  
accretion 增值；添加 _&Uo|T  
accrual 应计项目；应累算数目 &R FM d=  
accrual basis 应计制；权责发生制 lPQ Ut!xI  
accrual basis accounting 应计制会计；权责发生制会计 \]#;!6ge  
accrue 应累算；应计 ySK Yqt z  
accrued benefit 应累算利益 \3(|c#c  
accrued charges 应计费用 UH,4b`b  
accrued cumulative preference share dividend 应累算的累积优先股股息 NT9- j#V  
accrued expenses 应累算费用 !na0Y  
accrued interest payable 应付利息；应计未付利息 hOLy*%  
accrued interest receivable 应收利息；应计未收利息 2X;0z$  
accrued right 累算权益 y#Za|nt  
accruing profit 应累算的利润 JS7}K)A2B6  
accumulated fiscal reserve 累积财政储备 ^_S-s\DW  
accumulated profit 累积利润；滚存溢利 K6yFpVl  
accumulated reserve 累积储备 h-+a;![  
accumulation of surplus income 累积收益盈余 ,iv%^C",)  
acquired assets 既得资产 vQTQS[
R=z  
acquisition 收购；购置；取得 2\CkX  
acquisition cost 购置成本 q'AnI$!  
acquisition expenses 购置费用 M= q~EMH  
acquisition of 100% interest 收购全部股权 awSS..g}L  
acquisition of control 取得控制权 a0/n13c?G  
acquisition of fixed assets 购置固定资产 3G/ mB  
acquisition of shell “买壳” Hs`#{W{.  
acquisition price 收购价 !_z<W~t"  
act of God 天灾 /Zeg\}/4[  
acting partner 执事合伙人 yZ~eLWz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 
`_g?y)  
active partner 积极参与的合伙人 J%-lw{FC  
active trading 交投活跃 )>X|o$2  
actual circulation 实际流通 . I&)MZ>n  
actual cost 实际成本 &~JfDe9IS  
actual expenditure 实际开支；实际支出 "K$Wh1<7  
actual income 实际入息；实际收入；实际收益 %f> |fs  
actual market 现货市场 [cLU
*:  
actual price 现货价；实际价格 >7(~'#x8A"  
actual profit 实际利润 :*&9TNUE@  
actual quotation 实盘；实际价位；实际报价 73s3-DS,  
actual year basis 按实际年度计算 bR8 HGH28  
actuals 实货 z2nUul(2  
actuarial investigation 精算调查 PxVI{:Uz  
actuarial principle 精算原则 6v2RS  
actuarial report 精算师报告 3{I=#>;  
Actuarial Society of Hong Kong 香港精算学会 #9hXZr/8  
actuarial valuation 精算师估值 x [{q&N!"`  
actuary 精算师 vu'!-K=0  
ad referendum agreement 暂定协议；有待覆核的协定 mLk6!&zN  
ad valorem duty 从价税；按值征税 XAULD]Q  
ad valorem duty system 从价税制 lF}$`6  
ad valorem fee 从价费 >upXt?  
ad valorem tariff 从价关税 Aiks>Cyi23  
additional allowance 额外免税额 hKzBq*cV  
additional amount for unexpired risk 未过期风险的额外款额 *CPB5s  
additional assessable profit 补加应评税利润 xlPcg7  
additional assessment 补加评税 K.iH  
additional commitment 额外承担 Yr"!&\[oz  
additional commitment vote 额外承担拨款 q{De&Bu  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &b@!DAwAJ  
additional dependent parent allowance 供养父母额外免税额 9p\wTzA  
additional provision 额外拨款 1nlE3Y?AV  
additional stamp duty 附加印花税 {7![3`%7  
additional tax 补加税罚款；补加税款 {?>bblw/d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 peTO-x^a-  
adjudged bankrupt 被裁定破产 n"<GJ.{  
adjudicated bankrupt 裁定破产人 jQ_|z@OV  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4z0R\tjT  
adjudication of bankruptcy 裁定破产；宣告破产 w1"gl0ga$  
adjudication of insolvency 裁定无力偿还债务 M8",t{7  
adjusted actual 经调整的实数；调整后的实数 \BbOljM=  
adjusted current assets 经调整的流动资产；调整后的流动资产 bUAR<R'E  
adjusted figure 经调整的数字；调整后的数额 ?;r8SowZ7  
adjusted liabilities 经调整的负债；调整后的负债 X@h^T>["  
adjusted loss 经调整的亏损；调整后的亏损 LcpyW=)}"V  
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
%M;_(jda  
adjusted profit 经调整的利润；调整后的利润 \A3>c|  
adjusted surplus 经调整的盈余额；调整后的盈余额 x(3 I?#kE  
adjusted value 经调整的价值；调整后的价值 THbtu*E
l  
adjustment 调整；修订；理算〔保险〕 32bkouq  
adjustment centre 调剂中心 ]g8i>,G  
adjustment lag 调整过程的时间差距；调整时差 pT ocqJ22  
adjustment mechanism 调整机制 ;(Ajf.i  
adjustment of loss 亏损调整 s7UhC.>'@  
adjustment process 调整过程；调整程序 ZXsY-5$#d-  
adjustment range 调整幅度 I"F .%re  
administered exchange rate 受管制汇率 -M>K4*%K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mS)|6=Y  
administration expenses 行政费用 J^g,jBk  
administration fee 手续费；行政费 &` 00/p  
administration in bankruptcy 破产管理 =_?pOq  
administration order 遗产管理令 n$OE~YwP{  
administrator 管理人；遗产管理人 hk5E=t~&  
administrator of the estate 遗产管理人 Dc&9emKI  
admission of debt 债项承认书 _r<zSH%  
admission of proof 接纳债权证明 _,Rsl$Tk'  
advance 放贷款项；垫付款项；预支款项；预付款项 -e`oW.+  
advance account 暂支帐目；预付款帐户 V$-~%7@>;9  
advance compensation 预付补偿金 1|l)gfc
P  
advance from shareholder 股东垫款 I4o=6ts  
advance pending reimbursement 预支以待日后付还 ,>QMyI hv  
advanced economy 先进经济体系 *b6I%MZn  
advancement 预付；预付财产 }o!#_N0T  
advances warrant 垫款令 Xew1LPI  
advancing 贷出 StdS$XW  
adverse balance 逆差 XYK1-m}2  
adverse exchange 逆汇 A'~%
_}  
advertisement addressed to shareholders 在报章刊登的致股东通告 MR?*GI's  
advice for collection 托收通知书 { /F rs*AF  
advice of drawing 提款通知书；汇票通知书 Mf;|z0UX  
advice of payment 付款通知 Uaus>Frx.T  
Advisory Committee [Securities and Futures Commission] #4P3xa  
谘询委员会〔证券及期货事务监察委员会〕 U=&^H!LVY  
Advisory Committee on Diversification 经济多元化谘询委员会 {XDY:`vZ}  
affidavit 誓章；遗产申报誓章 Uxk[O  
affidavit of no receipt 述明无收款的誓章 ]M+VSU  
affiliate 联号；联营公司；附属公司 ==h|+NFa  
affiliated company 附属公司；联号；联营公司 :~ZqB\>i  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
.0Iun+nUD  
affordability 负担能力 QX/X {h6  
African Development Bank [AfDB] 非洲开发银行 *%OYAsc  
after-acquired property 事后取得的财产 ;LQ# *NjL\  
after-hours dealing 市后交易 l\T!)Ql  
after-tax profit 税后盈利；税后利润；税后溢利 I+Ncmg )>  
agency agreement 代理协议 &*G5J7%w  
agency expenses 代理机构的开支 J8u{K.(*7  
agency fee 代理费 B.}_],  
Agency Law 《代理法》 tp6csS,  
agent 代理人；承销人 c%AFo]H  
agent of company 公司代理人 .)"_Q/q  
agent's fee 代理人费；经纪费 S1 EEASr!}  
aggregate 总计；总数；总体数字 E'e8&3!bx  
aggregate amount 总款额；总额 Q)LXL.0h  
aggregate assets and liabilities 总体资产与负债 2qs>Bshf  
aggregate at constant price 按固定价格计算的总体数字 H[BD)  
aggregate demand 总需求 .pS&0gBo\  
aggregate gross position 总持仓量 PcHSm/d0e  
aggregate limit 总限额 jb|mip@` <  
aggregate of salaries tax 合计薪俸税 %1-K);SJ  
aggregate performance 总体表现；总体业绩 V-KL%  
aggregate supply 总体供应 bH\'uaJ  
aggregate surplus 总盈余 V>b2b5QAH,  
aggregate total 整体总额 }J ei$0x  
aggregate value 总值；合计价值 mQd4#LJ_  
aggregated basis 合计基准 W>5vRwx00  
aggregated net chargeable income 合计应课税入息实额 ,hpH!J'5f/  
aggregation 合并计算；合计；总和 e2]
4a3  
aggregation of incomes of husband and wife 夫妇入息合并计算 *#&k+{a^2  
aggregation of property 财产的总和 |^7f\.oF  
agio 差价；贴水 d5@X#3Hd  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ADv^eJJ|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment DS#cm3  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 a|DsHZ^6^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Q^
z=w![z  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 jd%Len&p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nS_Ta  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 @~m=5C  
agreement for a settlement 授产协议 GVmC }>z  
agreement for assignment 转让协议 0bMoUy*q  
agreement for sale 售卖协议；买卖协议 fD1?z"lo  
agreement for sale and purchase 买卖协议 lLb:f6N  
agreement for the payment of interest 支付利息协议 @s_3 0+  
agreement for the repayment of money 还款协议 Ds%9cp*6  
agreement of reinsurance 再保险协议 U@Z>/ q  
Agricultural Bank of China 中国农业银行 nNt*} k  
air passenger departure tax 飞机乘客离境税 yfmp$GO:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o&(wg(Rv  
airport tax 机场税 8YuJ8KC  
alcohol duty 酒精税 D(y+1^>  
alienation 让与；让渡；转让  f~w>v  
alimony 生活费；赡养费 NH7`5mF$  
All Ordinaries Index [AOI] 所有普通股指数 ~I{EE[F>qL  
all risks 全险；综合险 9T(L"9r-e  
All Sales Record for Stock Market 《股票市场成交报告》 e^j<jV`1
 
Allied Capital Resources Limited 新联财务有限公司 c_ La^HS  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 bGbqfO`  
allocation letter 拨款信件 2t+D8 d|c<  
allocation of fund 分配款项；预留款项 "j{i,&Y$_  
allocation of profit 利润分配；溢利分配 nz4<pvC,*  
allocation warrant 拨款令 D`6iDit  
allotment 分配；配股 s}6+8fE"  
allotment notice 股份配售通知；配股通知 ze`1fO|%  
allotment of shares 股份分配 n[!
;yO  
allowable 可获宽免；免税的 ;Vg^!]LL#  
allowable business loss 可扣除的营业亏损 1EVfowIl  
allowable expenses 可扣税的支出 \)ip>{WG  
allowance 免税额；津贴；备抵；准备金 =96
G8hlT  
allowance for debts 债项的免税额 Zp?4uQ)[W  
allowance for depreciation by wear and tear 耗损折旧免税额 C:]s;0$3'9  
allowance for funeral expenses 殡殓费的免税额 8wr8:(Y$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 EXuLSzQwv  
allowance for repairs and outgoings 修葺及支出方面的免税额 |xn#\epy@  
allowance to debtor 给债务人的津贴 b"I~_CL|  
alteration of capital 资本更改 U^MuZ  
alternate trustee 候补受托人 GL1'Zo
 
amalgamation 合并 v=!YfAn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tR kF   
ambit of charges 征税范围；收费范围 M\Se_  
amended valuation 经修订的估值 a6%@d_A  
American Commodities Exchange 美国商品交易所 bW53" `X  
American Express Bank Limited 美国运通银行 XAe\s`  
American Stock Exchange 美国证券交易所 MDJc[am  
amortization 摊销 (8.{+8o  
amount due from banks 存放银行同业的款项 |^R*4;Phe  
amount due from banks abroad 存放海外银行同业的款项 ((XE\V\}Z  
amount due from holding companies 控股公司欠款 "e 1wr  
amount due from local banks 存放本港银行同业的款项 *h$&0w y  
amount due to banks 银行同业的存款 -."kq.m*  
amount due to banks abroad 海外银行同业的存款 k<H%vg>{~s  
amount due to holding companies 控股公司存款 ( #*"c  
amount due to local banks 本港银行同业的存款 !xu9+{-  
amount due to outport banks 外埠银行同业的存款 cFK @3a  
amount for note issue 发行纸币的款额 *i^`Dw^~y  
amount of bond 担保契据的款额 h4_b!E@  
amount of consideration 代价款额 [)^mBVht  
amount of contribution 供款数额 lwc5S`"  
amount of indebtedness 负债款额 we3tx{j  
amount of principal of the loan 贷款本金额 &)n_]R#)  
amount of rates chargeable 应征差饷数额 7h%4]  
amount of share capital 股本额 *m9{V8Yi2  
amount of sums assured 承保款额 LN4qYp6)G  
amount of variation 变动幅度 4S|=/f  
amount of vote 拨款数额 d+;gw*_Ei  
amount payable 应付款额 O gmSQ  
amount receivable 应收款额 DECB*9O^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xACdZB(  
analysis 分析 8$0\J_  
ancillary risk 附属风险 wJe?t$ac?  
annual account 周年帐目；周年帐目报表；年度决算；年结 %%%S"$t  
annual accounting date 年结日期 {T=52h=e  
annual allowance 每年免税额；年积金；年度津贴；年津 /@hJpz|+   
annual balance 年度余额 )tS-.PrA-  
annual disposable income 每年可动用收入 .h4\{|  
annual estimates 周年预算 3GF2eS$$P  
annual fee 年费 &SH1q_&BQ  
annual general meeting 周年大会 ` J]xP$)  
annual growth rate 年增率；每年增长率 pj0fM{E  
annual long-term supplement 长期个案每年补助金 >O#grDXb  
annual pensionable emolument 可供计算退休金的年薪 SHV4!xP-V  
annual report 年报 iXFP5a>|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c pk^!@c  
annual return 周年报表；周年申报表；每年报税表格 9'nH2,_  
Annual Return Rules 《周年报表规则》 )0k']g5  
annual review of consumer prices 每年消费物价回顾 o:"anHs  
annual roll-forward basis 逐年延展方式 :P$#MC  
annual salary 年薪 6.5wZN9<|  
annual statement 年度报表；年度决算表 =>|C~@C?  
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 $d/&k`  
annuitant 年金受益人 (&[[46  
annuity 年金 +H_MV=A^  
annuity contract 年金合约 "7,FXTa
er  
annuity on human life 人寿年金 d-
-'Rn5  
antecedent debt 先前的债项 nPN?kO=]  
ante-dated cheque 倒填日期支票 JN4fPGbV  
anticipated expenditure 预期开支 Y
a
#h'+}  
anticipated net profit 预期纯利 paW@\1Q  
anticipated revenue 预期收入 :=Kx/E:1  
anti-inflation measure 反通货膨胀措施 =Q<L eh=G  
anti-inflationary stance 反通货膨胀立场 C$d>_r  
apparent deficit 表面赤字 c3)C{9T](  
apparent financial solvency 表面偿债能力 e)H!uR
 
apparent partner 表面合伙人 -)
jax  
application for personal assessment 个人入息课税申请书 c>HK9z{  
application of fund 资金应用 ibpzeuUl  
application to release as liquidator and to destruct the books of accounts and documents Pf<[|yu4?  
申请免除清盘人职务及毁灭帐簿与文件 =8Ehrlq
 
appointed actuary 委任精算师 }tG3tz0%fX  
appointed auditor 委任核数师；委任审计师 2&Jdf  
appointed trustee 委任的受托人 }7s>B24J  
appointer 委任人 HfB@vw^  
apportioned pro rata 按比例分摊 /KCPpERk{  
apportionment 分配；分摊 Nc)J18  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
En6H%^d2  
apportionment formula 分摊方程式 p`F9Amb  
apportionment of estate duty 遗产税的分摊 *|% ^0#$c  
appraisal 估价；评估 V0*3;n  
appreciable growth 可观增长 c~=B0K-  
appreciable impact 显着影响 =JS;;PzX[  
appreciable increase 可观增长 y "w|g~x]c  
appreciation 增值；升值 pZ(Fx&fy  
appreciation against other currencies 相对其他货币升值 +nL+N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wQ+8\ s=  
appreciation tax 增值税 ]Mi.f3QlO6  
appropriation 拨款；拨用；拨付 p|+B3  
appropriation account 拨款帐目 $t~@xCi]S  
Appropriation Bill 拨款法案 0d^Z uTN  
appropriation-in-aid system 补助拨款办法 l;A,0,i  
approved assets 核准资产 p\p\q(S">  
approved basket stock 认可一篮子证券 l?8M p$M  
approved budget 核准预算 "TcW4U9  
approved charitable donation 认可慈善捐款 Ge+0-I6Ju  
approved charitable institution 认可慈善机构 )$Mmn  
approved currency 核准货币；认可货币 4|?{VQ  
approved estimates 核准预算 Oakb'  
approved estimates of expenditure 核准开支预算 7.Kc:7  
approved overseas insurer 核准海外保险人 #A7jyg":  
approved overseas trust company 核准海外信托公司 C?4JXW  
approved pooled investment fund 核准汇集投资基金 o|BP$P8V  
approved provident fund scheme 认可公积金计划 MJ`3ta  
approved provision 核准拨款 kc `V4b%  
approved redeemable share 核准可赎回股份 D*P
Yr{z'  
approved regional stock 认可地区性证券 O81X;JdP3  
approved retirement scheme 认可退休金计划 errH>D~  
approved subordinated loan 核准附属贷款 o Y}]UB>  
arbitrage 套戥；套汇；套利 DZS]AC*  
arbitrageur 套戥者；套汇者 BYrZEVM9  
arbitrary amount 临时款项 GoM ip8'u  
arrangement 措施；安排；协定 !y:%0{l  
arrears 欠款 <A5]]{9 +  
arrears of pay 欠付薪酬 |RkcDrB~  
arrears of revenue 逾期未收税款；逾期未收的帐项 S~Z|PLtF  
articles of association 组织章程；组织细则；组织章程细则 oR1
^/e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N2'qpxOLI  
ascertainment of profit 确定利润 Z?P~z07  
"Asia Clear" “亚洲结算系统” nl aM  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 j@gMbiu  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~[WF_NU1y  
Asian Development Fund [ADF] 亚洲发展基金 4+$b~u  
Asian dollar bond 亚洲美元债券 #oeG!<Mn  
Asian dollar market 亚洲美元市场 {66sB{P  
Asian dollar rate 亚洲美元利率 a]Eg!Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j%
u-dr  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 N,dT3we  
asked price 沽盘；喊价；索价；卖方报价 M 3 '$[  
assessable income 应评税入息 fWc|gq  
assessable loss 应评税亏损 ;22l"-F  
assessable profit 应评税利润 CT9   
assessable value 应评税值 6lwta`2  
assessed profit 估定利润 ]uj=:@  
assessed value 经评估价值 &3F}6W6A  
assessment 评税；评定；估价；评税单 OO dSKf8  
assessment number 评税编号；估价编号 J_;N:7'p  
assessment of additional tax 补加税评税 w%AcG~`j!B  
assessment of performance 业绩评估；实绩评价 KlV:L 4a~  
Assessor 评税主任 C?
ib_K*  
asset price bubbles 资产价格泡沫 1"7Sy3  
asset-backed securities 具资产保证的证券 acP+3u?r  
assets accretion 资产增值 aprm0:Q^  
assets and liabilities 资产与负债 Zn=T#o  
assets betterment statement 资产递增表；资产改进表 kE8>dmH23  
assets lending 实物放款；有抵押贷款 Wz4&7KYY  
assets of the company passing on the death 死者去世时转移的公司资产 ,;?S\V  
assets pledged as security for liabilities 用作负债抵押的资产 =gfI!w  
assets portfolio 资产投资组合 ?"#%SKm  
assets price 资产价格 QxuhGA  
assets quality 资产质素 Hs?e0Z=N  
assets realization 资产变现 Q|Y0,1eVp|  
assets refinancing arrangement 资产再集资安排 Pg9hW  
assets securitization 资产证券化 t^
]$!H  
assets situated outside Hong Kong 在香港以外地方的资产 fkSO( C)  
assets stripping 削减资产；拆卖资产 7cAXd#sI  
assets value 资产值 E:zF/$tG  
assignee 承让人 p.}Ls)I  
assignment 转让；转让书；转让契 Jd\apBIf  
assignment of interest 权益转让 ?Xdak|?i  
assignment of letters patent and trade mark 专利证书及商标转让 )VL96did  
assignment of property 物业转让；物业转让书 !Fo*e  
assignment right 转让权 Xs&TJ8a  
assignor 转让人 uw\2qU3g
k  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @`tXKP$so  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ES~^M840f  
associate member 附属会员 iwz  
associated body corporate 相联法人团体 HEL!GC>#  
associated company 相联公司；联属公司 c_aZ{S  
associated corporation 相联法团 5D M"0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -9RDr\&`(  
公认会计师公会〔英国〕 MMB@.W  
Association of Futures Exchange Brokers 香港期货经纪协会 mk7&<M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 O#wpbrJ  
association of underwriters 承保人组织 ,B4VT 96*  
assumption of control 接管 6sIL.S~c)  
assurance 担保；保险；转易；转易书 PB%-9C0  
assurance of interest 权益的转易 X[#zCM  
at 19XX price 按一九ＸＸ年价格计算 M8H5K  
at a discount 按赔价计算；按贴水价格计算；打折扣 +^*iZ6{+7  
at a premium 按溢价计算；按升水价格计算 PJxH7|GSi  
at call 通知付款；按通知 '(? uPr  
at constant market price 按固定市价计算 }:0uo5B7  
at constant price 按固定价格计算 (feTk72XX  
at cost 按成本计算 ?USQlnr:R/  
at current market price 按当时市价计算；按现时市价计算 G} eUL|S  
at current price 按当时价格计算；按现时价格计算 8WE{5#oi  
at factor cost 按要素成本计算；按生产要素成本计算 0 a]/%y3V  
at money-of-the-day price 按付款当日价格计算 ??TMSH  
at or better 按指定或较佳价位〔买卖指令〕 QL6C,#6  
at par 按面值计算；平价 Kp+CH7I*  
at sight 见票即付 f.24:Dw,  
at the close 按收市盘 ~GE$myUT\p  
at the opening 按开市盘 =@TQ>Qw%b  
attestation 见证；见证条款 #r PP*  
at-the-money option 平价期权 7+x? "4  
attorney 受权人；受托代表人 ]9}HEu;1M  
attornment 新拥有人承认书 +<,gB $j  
attributable profit 可归属利润 NmMIQ
@K  
attributable share value 可归属股份价值 ;8!Z5H  
Auckland Stock Exchange 奥克兰证券交易所 %uv?we7  
auction 拍卖 u%'\UmE w  
auctioneer 拍卖商 .2J L$"  
audit 审计；核数 VMoSLFp^R  
Audit Commission 审计署 e><5Pr
)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7~#:>OjW  
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〕 E\gim<]  
audit review 帐目审查 \{Q?^E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S+TOSjfis  
audited account 审计帐目；经审计的帐目 \om%Q[F7a  
audited annual account 经审计的周年帐目 {3N'D2N  
audited balance sheet 经审计的资产负债表  L4uFNM]  
auditor 核数师；核数主任；审计师 eZ"
1gYqy  
auditor's certificate 核数师证明书；审计师证明书 Bgmn2-  
auditor's report 核数师报告；审计师报告 iC iZJ"  
Aussie bond 澳元债券 RwS@I
/  
austerity budget 紧缩预算 Y>jiXl?&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "c}@V*cO<d  
Australia All Ordinaries Index 澳洲所有普通股票指数 5*[2yKsTi  
Australian Dollar [AUD] 澳元 7ugZE93!  
Australian Options Market 澳大利亚期权市场 O;7)Hjwt  
Australian Securities Commission 澳洲证券事务监察委员会 f|u#2
!7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7JSNYTH  
Australian Stock Exchange 澳大利亚证券交易所 =^ T\Xs;GK  
Austrian Schilling [ATS] 奥地利先令 P{Q=mEQ  
authentication 认证；鉴证 FKe,qTqa  
authority to purchase 委托购买证；委购书 2lL,zFAq  
authorization 认可；核准；授权；授权书 PRNoqi3sY  
authorization by direction 指示授权 ~ %B<  
authorization by instruction 指令授权 v]B L[/4  
authorization by warrant 令状授权 ;S xFp  
authorization of unit trust 单位信托的认可 gm9mg*aM  
authorized agent 指定代理人 yV)la@c  
authorized capital 法定资本 DcSnia
62f  
authorized clerk 出市员 h*u`X>!!  
authorized dealer 认可交易商 iAa;6mH  
authorized financial institution 认可财务机构 "`6n6r42  
authorized fund 认可基金 <AJ97MLcc  
authorized fund house 获授权的基金公司；认可基金公司 g/13~UM\  
authorized institution 认可机构 I(=V}s2  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 QRLt9L  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2w)-\/j}  
authorized insurer 获授权保险人；获认可承保人 > xIJE2  
authorized investment 特准投资项目 ja=F7Usb  
authorized person 获授权人 1~$);US  
authorized representative 获授权代表 d#2$!z#  
authorized share capital 法定股本 ')GSAY7  
automated quotation system 自动报价系统 .f+TZDUO  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )E+'*e{cK  
自动交易系统〔香港期货交易所有限公司〕 %'0TXr$  
automatic adjustment mechanism 自动调整机制 1>L(ul(qGF  
automatic adjustment system 自动调整系统 ah~YeJp  
Automatic Clearing House 自动票据交换所 ,^icPQSwc  
automatic exchange rates accumulation system 自动化汇率累集系统 6"dD2WV/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 klUQkz |<a  
automatic teller machine [ATM] 自动柜员机 eW|^tH  
autopay 自动转帐 %4HRW;IU  
available assets 可用资产 'U'yC2BI n  
available fiscal reserve 现存财政储备 #nh|=X  
available profit 可用利润 1 hg}(Hix  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 JmEj{K<3I  
average 平均；平均数；海损 F:mq'<Q  
average basic salary 平均基本薪金 0Ia($.1mY  
average consumer expenditure 平均消费开支；一般消费开支 7t
.!lh5G%  
average cost 平均成本 /PsnD_s]5  
average cost of land production 增辟土地平均成本 }jill+]  
average daily turnover 平均每日成交额 A=Ss6-Je  
average daily wage rate 平均每日工资率 %c[V  
average expenditure pattern 平均开支模式 #pcP!  
average growth rate 平均增长率 :T9<der,  
average net fixed assets 固定资产平均净值 %u;~kP|S%  
average of relatives 相对价格平均数 z2Z^~,i  
average price 平均价格 GKcv<G208  
average propensity to consume 平均消费倾向；一般消费倾向 a'\o7_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Mfv1Os:ST  
average rate 平均率 41SGWAd#:  
average revenue 平均收入；平均收益 ? R>h `  
average stock 平均库存；平均存货 fU!<HDh  
average yearly rent 平均年租 9uWY@zu  
avoidance of double taxation 避免双重课税 /> 4"~q)  
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 yV^s,P1  
IIyI=WlpG  
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