一些有用的会计术语(也不知道发的地方对不对)A

A: .cg"M0  
A share Ａ股；甲类股份 ILXVyU  
abatement of tax 减税；减扣免税额 GvD{I;  
ABN AMRO Bank N.V. 荷兰银行 1;y?!;FD  
above-the-line expenditure 线上项目支出；经常预算支出 tje  
above-the-line receipt 线上项目收入；经常预算收入 A(qy>x-BI  
ABSA Asia Limited 南非联合亚洲有限公司 e/
V8lo  
absolute change 绝对数值变更 \g\,  
absolute expenditure 实际开支 8@4)p.{5I  
absolute guideline figure 绝对准则数字 ~
,P."  
absolute interest 绝对权益 #5W-*?H  
absolute order of discharge 绝对破产解除令 n4Eqm33  
absolute profit margin 绝对利润幅度 z8n]6FDiE  
absolute value 实值；绝对值 4w0Y(y  
absolutely vested interest 绝对既得权益 P/hIJV[  
absorbed cost 已吸收成本；已分摊成本  Q ,)}t  
absorption 吸收；分摊；合并 Nn|~:9#  
absorption rate 吸收率；摊配率；分摊率 /s^O M`5  
ACB Finance Limited 亚洲商业财务有限公司 1$~W~O  
acceptable form of reciprocity 合理的互惠条件 Q::6|B,G  
acceptable rate 适当利率；适当汇率 }\)O1  
acceptance agreement 承兑协议 [|\BuUT'  
acceptance for honour 参加承兑 "]D2}E>U;  
acceptor 承兑人；接受人；受票人 *ZA.O  
acceptor for honour 参加承兑人 bcZ s+FOPd  
accident insurance 意外保险 0=Z_5.T>  
Accident Insurance Association of Hong Kong 香港意外保险公会 D<*#. >  
accident insurance scheme 意外保险计划 66l$}+|Zzc  
accident year basis 意外年度基准 B*j AD2  
accommodation 通融；贷款 2x&mJ}o#k  
accommodation bill 通融票据；空头票据 vFGFFA/K}N  
accommodation party 汇票代发人 'Ijjk`d&c  
account balance 帐户余额；帐户结余 !&OybjQ  
account book 帐簿 
Z'L}x6  
account collected in advance 预收款项 ~T<o?98  
account current book 往来帐簿 y%x2  
account of after-acquired property 事后取得的财产报告 ^3  '7  
account of defaulter 拖欠帐目 4zM$I  
account payable 应付帐款 $^4URH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 C@L8,Kj ~.  
account receivable 应收帐款 GT} =(sD L  
account receivable report 应收帐款报表 X(ZouyD<  
account statement 结单；帐单；会计财务报表 %rZJ#p[e)=  
account title 帐户名称；会计科目 +c^[[ K"  
accountant's report 会计师报告 F2$Z4%x#  
Accountant's Report Rules 会计师报告规则 bC@9 */i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ' |>  
Accounting Arrangements 《会计安排》 -I#1xJU  
accounting basis 会计基础 Q+UqLass  
accounting by Official Receiver 破产管理署署长呈交的帐目 h tn?iLq  
Accounting Circular 《会计通告》 ]OKs65  
accounting class 会计类别 RwC1C(ZP  
accounting date 记帐日期；会计结算日期 #(G#O1+  
accounting for money 款项核算 e8"?Qm7 J  
Accounting Officer 会计主任 kmXaLt2Z  
accounting period 会计报告期；会计期 .oFkx*Ln  
accounting policy 会计政策；会计方针 Cp2$I<T  
accounting practice 会计惯例 @< @\CiM  
accounting principle 会计准则 ^q0Ox&X  
accounting record 会计记录 $pm5G} .  
accounting report 会计报告 [LJ1wBMw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T};fy+iq  
Accounting Society of China 中国会计学会 E#=slj@  
accounting statement 会计报表 Jm+;A^;  
accounting system 会计制度；会计系统 ;8 D31OT  
accounting transaction 会计事项；帐务交易 7TjK;w7xS.  
accounting treatment 会计处理 k )T;WCia  
accounting year 会计年度 wZA(><\  
accretion 增值；添加 sKT GZA  
accrual 应计项目；应累算数目 )0I;+9:D=  
accrual basis 应计制；权责发生制 '8 ~E  
accrual basis accounting 应计制会计；权责发生制会计 kU5chltGF  
accrue 应累算；应计 <ZV !fn  
accrued benefit 应累算利益 :3# t;  
accrued charges 应计费用 \)pT+QxZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 H1FSN6'  
accrued expenses 应累算费用 Q!<b"8V]  
accrued interest payable 应付利息；应计未付利息 qUY QN2wG  
accrued interest receivable 应收利息；应计未收利息 U0/X!@F-  
accrued right 累算权益 MDCK@?\  
accruing profit 应累算的利润 N| dwuBW  
accumulated fiscal reserve 累积财政储备 BEkxH.   
accumulated profit 累积利润；滚存溢利 e!67Na0X(  
accumulated reserve 累积储备 9 L{JU  
accumulation of surplus income 累积收益盈余 NyTv~8A`)  
acquired assets 既得资产 0b0.xz\~U  
acquisition 收购；购置；取得 &?=UP4[oif  
acquisition cost 购置成本 W^Jh'^E  
acquisition expenses 购置费用 )r#^{{6[v  
acquisition of 100% interest 收购全部股权 r1= :B'z  
acquisition of control 取得控制权 ]$'w8<D>t,  
acquisition of fixed assets 购置固定资产 1}{bHj  
acquisition of shell “买壳” ^y,%Tv>  
acquisition price 收购价 8%s_~Yc  
act of God 天灾 A3C#wJ  
acting partner 执事合伙人 S/?KC^JP  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2V0gj /&  
active partner 积极参与的合伙人 4|*H0}HOm  
active trading 交投活跃 V3'QA1$  
actual circulation 实际流通 h-Q3q:  
actual cost 实际成本 =Zcbfo_&  
actual expenditure 实际开支；实际支出 $4\,a^  
actual income 实际入息；实际收入；实际收益 ]C =+  
actual market 现货市场 q1Vh]d  
actual price 现货价；实际价格 i6p0(OS&D  
actual profit 实际利润 =8?gx$r2  
actual quotation 实盘；实际价位；实际报价 FL+^r6DQ  
actual year basis 按实际年度计算 .FS`Fh;  
actuals 实货 :66xrw  
actuarial investigation 精算调查 _ FcfNF  
actuarial principle 精算原则 I|?zSFa  
actuarial report 精算师报告 X#
$mBRK7  
Actuarial Society of Hong Kong 香港精算学会 _N5$>2  
actuarial valuation 精算师估值 C%8jWc  
actuary 精算师 .6yC' 3~;o  
ad referendum agreement 暂定协议；有待覆核的协定 #TLqo(/  
ad valorem duty 从价税；按值征税 F
fnW  
ad valorem duty system 从价税制 821@qr|`e  
ad valorem fee 从价费 Y!C=0&p  
ad valorem tariff 从价关税 `gIlS^Q  
additional allowance 额外免税额 -t, .A/?  
additional amount for unexpired risk 未过期风险的额外款额 "Ldi<xq%xl  
additional assessable profit 补加应评税利润 Jb'M/iG  
additional assessment 补加评税 s
mLXNO  
additional commitment 额外承担 [.O3z*[9#  
additional commitment vote 额外承担拨款 _h4{Sx  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1k2+eI  
additional dependent parent allowance 供养父母额外免税额 :?VM1!~ga  
additional provision 额外拨款 !A(*?0`  
additional stamp duty 附加印花税 oe$Y=`  
additional tax 补加税罚款；补加税款 IiG~l+V~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^Tbw#x]2  
adjudged bankrupt 被裁定破产 lS.*/u*5  
adjudicated bankrupt 裁定破产人 1>$fLbmkI  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
6>! ;g'k  
adjudication of bankruptcy 裁定破产；宣告破产 UwuDs2 t  
adjudication of insolvency 裁定无力偿还债务 _VFxzM9f  
adjusted actual 经调整的实数；调整后的实数 #\kYGr-G)  
adjusted current assets 经调整的流动资产；调整后的流动资产 %Y"@VcN  
adjusted figure 经调整的数字；调整后的数额 [:geDk9O#'  
adjusted liabilities 经调整的负债；调整后的负债 Zk*/~f|\  
adjusted loss 经调整的亏损；调整后的亏损 Cf'O*RFD  
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 8-Ik .,}  
adjusted profit 经调整的利润；调整后的利润 je6H}eWTC6  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y]ML-smN  
adjusted value 经调整的价值；调整后的价值 .`z](s  
adjustment 调整；修订；理算〔保险〕 &[*F!=%8  
adjustment centre 调剂中心 t1,sG8Z  
adjustment lag 调整过程的时间差距；调整时差 LHjGlBy  
adjustment mechanism 调整机制 \vVGfG?6  
adjustment of loss 亏损调整 zmH8#  
adjustment process 调整过程；调整程序 hm=E~wv'L  
adjustment range 调整幅度 ;6g&_6  
administered exchange rate 受管制汇率 _@[M0t}g_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $~xY6"_}!!  
administration expenses 行政费用 eJ+V!K'H2  
administration fee 手续费；行政费 3+gp_7L  
administration in bankruptcy 破产管理 / lh3.\|  
administration order 遗产管理令 5UE5;yo  
administrator 管理人；遗产管理人 kK2x';21  
administrator of the estate 遗产管理人 &u-H/CU%  
admission of debt 债项承认书 JHpaDy*  
admission of proof 接纳债权证明 @GzEhv  
advance 放贷款项；垫付款项；预支款项；预付款项 R=jIVw'  
advance account 暂支帐目；预付款帐户 u9Wi@sO#  
advance compensation 预付补偿金 :jB8Q$s  
advance from shareholder 股东垫款 Z `FqC  
advance pending reimbursement 预支以待日后付还 m&xyw9a  
advanced economy 先进经济体系 0?3Ztdlb  
advancement 预付；预付财产 xy>~15  
advances warrant 垫款令 HE911 lc:  
advancing 贷出 }~Z1C0t  
adverse balance 逆差 bKsl'3~ k  
adverse exchange 逆汇 .l$'%AG:~  
advertisement addressed to shareholders 在报章刊登的致股东通告 dALJlRo"  
advice for collection 托收通知书 P!qU8AJkt  
advice of drawing 提款通知书；汇票通知书 <^?64  
advice of payment 付款通知 rWKc,A[  
Advisory Committee [Securities and Futures Commission] 8<}f:9/  
谘询委员会〔证券及期货事务监察委员会〕 |7Z7_YWs  
Advisory Committee on Diversification 经济多元化谘询委员会 (J(JB}[X,  
affidavit 誓章；遗产申报誓章 'ojI_%9<  
affidavit of no receipt 述明无收款的誓章 KD9Y  
affiliate 联号；联营公司；附属公司 ~C6Qp`VF  
affiliated company 附属公司；联号；联营公司 &KC^Vn3Nj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6 <JiHVP7  
affordability 负担能力 *i#m5f}  
African Development Bank [AfDB] 非洲开发银行 1<RB}M  
after-acquired property 事后取得的财产 n
5i#GvO^  
after-hours dealing 市后交易 MsMNP[-l  
after-tax profit 税后盈利；税后利润；税后溢利 D&q-L[tA
@  
agency agreement 代理协议 iJ HOLz"!  
agency expenses 代理机构的开支 
eIjn~2^  
agency fee 代理费 b_xn80O  
Agency Law 《代理法》 p!<Y 'G  
agent 代理人；承销人 Zf~Em'g"3  
agent of company 公司代理人 Gp.+&\vi  
agent's fee 代理人费；经纪费 ^sxcBG  
aggregate 总计；总数；总体数字 fMaUIJ:Q9  
aggregate amount 总款额；总额 ]YcM45x
g  
aggregate assets and liabilities 总体资产与负债 HE0UcP1U  
aggregate at constant price 按固定价格计算的总体数字 6]#pPk8[Z  
aggregate demand 总需求 w8M,35b  
aggregate gross position 总持仓量 .Ua|KKK C  
aggregate limit 总限额 xh[De}@  
aggregate of salaries tax 合计薪俸税 N
:Yjz^Jt  
aggregate performance 总体表现；总体业绩 {e4`D1B  
aggregate supply 总体供应 :4]^PB@dl  
aggregate surplus 总盈余 J%c4-'l  
aggregate total 整体总额 '1]Iu@?  
aggregate value 总值；合计价值 JiL%1y9|  
aggregated basis 合计基准 aW-'Jg=@H^  
aggregated net chargeable income 合计应课税入息实额 Bi?+e~R  
aggregation 合并计算；合计；总和 Wh4`Iv\.  
aggregation of incomes of husband and wife 夫妇入息合并计算 U5 ~L^  
aggregation of property 财产的总和 AW;"` ].  
agio 差价；贴水 W|_^Oe<  
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%/iu)nx  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z6%Hhk[  
《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》 #w3cImgp2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment j}NGyS" =  
《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》 q1QrtJFPG  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [5$=G@ zf  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q C?*O?~#  
agreement for a settlement 授产协议 SB R=  
agreement for assignment 转让协议 A7!!kR":  
agreement for sale 售卖协议；买卖协议 <4Z;a2l}U  
agreement for sale and purchase 买卖协议 5!Y51R^c  
agreement for the payment of interest 支付利息协议 A<esMDX  
agreement for the repayment of money 还款协议 6j9P`#Lt  
agreement of reinsurance 再保险协议 |V#h "s  
Agricultural Bank of China 中国农业银行 Yhu 6QyRV  
air passenger departure tax 飞机乘客离境税 ^W
-03  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,Q~C F;qe  
airport tax 机场税 h^#K4/  
alcohol duty 酒精税 5(kRFb'31F  
alienation 让与；让渡；转让 ajFSbi)l  
alimony 生活费；赡养费
:|i jCg+  
All Ordinaries Index [AOI] 所有普通股指数 um
V5Y`  
all risks 全险；综合险 / 0Z_$Q&e  
All Sales Record for Stock Market 《股票市场成交报告》 bM`7>3 d7E  
Allied Capital Resources Limited 新联财务有限公司 |,k,X}gP  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z.itVQs$I  
allocation letter 拨款信件 qE73M5L&  
allocation of fund 分配款项；预留款项 86(8p_&zC  
allocation of profit 利润分配；溢利分配 -z%| Jk  
allocation warrant 拨款令 wmu#@Hf/[h  
allotment 分配；配股 3
(|8gWQ  
allotment notice 股份配售通知；配股通知 03aa>IO  
allotment of shares 股份分配 N- E)b  
allowable 可获宽免；免税的 Dg](?^  
allowable business loss 可扣除的营业亏损 $agd9z,&m  
allowable expenses 可扣税的支出 noz&4"S.{  
allowance 免税额；津贴；备抵；准备金 7U_~_yb  
allowance for debts 债项的免税额 ki`7S  
allowance for depreciation by wear and tear 耗损折旧免税额 "Xq.b"N{*  
allowance for funeral expenses 殡殓费的免税额 M5DW!^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yj!4L&A  
allowance for repairs and outgoings 修葺及支出方面的免税额 W~sP7
&sp  
allowance to debtor 给债务人的津贴 dY>oj<9  
alteration of capital 资本更改 KrNu7/H  
alternate trustee 候补受托人 NbyVBl0=  
amalgamation 合并 cY1d6P0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H%c:f  
ambit of charges 征税范围；收费范围 D&KD5_Sw  
amended valuation 经修订的估值 iYE:o{  
American Commodities Exchange 美国商品交易所 Aa^%_5  
American Express Bank Limited 美国运通银行 i^LLKx7M&  
American Stock Exchange 美国证券交易所 1muB* O  
amortization 摊销 'yG9Rt  
amount due from banks 存放银行同业的款项 z&!n'N<C  
amount due from banks abroad 存放海外银行同业的款项 (9bFIvMc  
amount due from holding companies 控股公司欠款 !9+xKr99  
amount due from local banks 存放本港银行同业的款项 k!Y7Rc{"  
amount due to banks 银行同业的存款 D,Ft*(|T  
amount due to banks abroad 海外银行同业的存款 zX+NhTTB  
amount due to holding companies 控股公司存款 [43:E*\$  
amount due to local banks 本港银行同业的存款 ^F
@z+q  
amount due to outport banks 外埠银行同业的存款 rOC2 S(m  
amount for note issue 发行纸币的款额 d\Q~L 3x  
amount of bond 担保契据的款额 9Yg=4>#$  
amount of consideration 代价款额 3=(Gb  
amount of contribution 供款数额 (gd+-o4  
amount of indebtedness 负债款额 FF]xwptrx  
amount of principal of the loan 贷款本金额 -z"=d<@  
amount of rates chargeable 应征差饷数额 tY=s
l_  
amount of share capital 股本额 5v:c@n  
amount of sums assured 承保款额 jr$
]kLY  
amount of variation 变动幅度 V@6,\1#`|  
amount of vote 拨款数额 :sD/IM",},  
amount payable 应付款额 hiKgV|ZD  
amount receivable 应收款额 A1`y_ Aj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =<nx[J  
analysis 分析 md8r"  
ancillary risk 附属风险 `/en&l  
annual account 周年帐目；周年帐目报表；年度决算；年结 -X#Zn>#  
annual accounting date 年结日期 =bt/2nPV  
annual allowance 每年免税额；年积金；年度津贴；年津 {ir8n731p  
annual balance 年度余额 Ys8p,.OMs  
annual disposable income 每年可动用收入 z:C VzK,  
annual estimates 周年预算 u_+64c_7  
annual fee 年费 Lyjt$i W%  
annual general meeting 周年大会 /(#;(]  
annual growth rate 年增率；每年增长率 0"q^`@sZ  
annual long-term supplement 长期个案每年补助金 $ekJs/I&  
annual pensionable emolument 可供计算退休金的年薪 qi!Nv$e  
annual report 年报 $f`\TKlN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mx`C6G5  
annual return 周年报表；周年申报表；每年报税表格 ]F:5-[V#  
Annual Return Rules 《周年报表规则》 +r0ItqkM  
annual review of consumer prices 每年消费物价回顾 IBYRuaEB  
annual roll-forward basis 逐年延展方式 (7 i@@  
annual salary 年薪 ,'~8{,h5  
annual statement 年度报表；年度决算表 }%z {tn  
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 px!lJtvgo  
annuitant 年金受益人 7aAT  
annuity 年金 tBS
HMz  
annuity contract 年金合约 *uJcB|KX  
annuity on human life 人寿年金 }*4K{<02  
antecedent debt 先前的债项 G,+-}~$_  
ante-dated cheque 倒填日期支票 # fvt:iE  
anticipated expenditure 预期开支 7]}n0*fe  
anticipated net profit 预期纯利 Qs24b   
anticipated revenue 预期收入 NYS|fa  
anti-inflation measure 反通货膨胀措施 rdK=f<I]  
anti-inflationary stance 反通货膨胀立场 }:NE  
apparent deficit 表面赤字 .QRa{l_)  
apparent financial solvency 表面偿债能力 7s#,.(s  
apparent partner 表面合伙人 {%Mt-Gm'd  
application for personal assessment 个人入息课税申请书 d51.Tbt#%7  
application of fund 资金应用 ;9w:%c1  
application to release as liquidator and to destruct the books of accounts and documents UA@(D  
申请免除清盘人职务及毁灭帐簿与文件 2%0J/]n\A"  
appointed actuary 委任精算师 PGTi-o}  
appointed auditor 委任核数师；委任审计师 ` drds  
appointed trustee 委任的受托人 p$r=jF&  
appointer 委任人 ~";GH20  
apportioned pro rata 按比例分摊 m0XdIC]s  
apportionment 分配；分摊 cuenDw=e
C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $]eU'!
2)  
apportionment formula 分摊方程式 ^HpUbZpat)  
apportionment of estate duty 遗产税的分摊 [ 0?*J<d  
appraisal 估价；评估 <=m@Sg{o  
appreciable growth 可观增长 ySyA!Z  
appreciable impact 显着影响 G&P[n8Z$  
appreciable increase 可观增长 !`j}%!K!  
appreciation 增值；升值 M<'AM4  
appreciation against other currencies 相对其他货币升值 fB~BVYi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RzPqtN  
appreciation tax 增值税 ";:"p6?  
appropriation 拨款；拨用；拨付 19.+"H  
appropriation account 拨款帐目 U Ke!zI  
Appropriation Bill 拨款法案 Qrr8i:Y^  
appropriation-in-aid system 补助拨款办法
I$Z8]&m  
approved assets 核准资产 ANuIPF4NxP  
approved basket stock 认可一篮子证券 udCum4  
approved budget 核准预算 P.G`ED|K!Y  
approved charitable donation 认可慈善捐款 ,Mt/*^|  
approved charitable institution 认可慈善机构 ~zEBJgeyh  
approved currency 核准货币；认可货币 |8xu*dVAp4  
approved estimates 核准预算 ~`7L\'fs  
approved estimates of expenditure 核准开支预算 XE/K|o^Hp  
approved overseas insurer 核准海外保险人 ?!PpooYK  
approved overseas trust company 核准海外信托公司 zT;F4_p3G-  
approved pooled investment fund 核准汇集投资基金 +k@$C,A  
approved provident fund scheme 认可公积金计划 pDW4DF:`(  
approved provision 核准拨款 z)z_]c-X+  
approved redeemable share 核准可赎回股份 UZsn14xSA  
approved regional stock 认可地区性证券 E038p]M!  
approved retirement scheme 认可退休金计划 !3]}3jZ.  
approved subordinated loan 核准附属贷款 6 w"-&  
arbitrage 套戥；套汇；套利 +4<Ij/}p  
arbitrageur 套戥者；套汇者 IhIPy~Hgt  
arbitrary amount 临时款项 GwHp@_>  
arrangement 措施；安排；协定 :nk$?5ib  
arrears 欠款 u19d!#g  
arrears of pay 欠付薪酬 7#\\Ava$T  
arrears of revenue 逾期未收税款；逾期未收的帐项 51:NL[[6  
articles of association 组织章程；组织细则；组织章程细则 |VlQ0{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^pAgo B  
ascertainment of profit 确定利润 i+`N0!8lY  
"Asia Clear" “亚洲结算系统” Knd2s~S  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 G5JZpB#o  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {yPJYF
_l  
Asian Development Fund [ADF] 亚洲发展基金 B2}|b^'I  
Asian dollar bond 亚洲美元债券 &<Gs@UX~w  
Asian dollar market 亚洲美元市场 MoIq)5/  
Asian dollar rate 亚洲美元利率 7 (}gs?&w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 T@V<J'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "RZVv~BD  
asked price 沽盘；喊价；索价；卖方报价 >5,nB<  
assessable income 应评税入息 F(?A7  
assessable loss 应评税亏损 d(LX;sq?  
assessable profit 应评税利润 vjfV??XSU  
assessable value 应评税值 FH"u9ygF  
assessed profit 估定利润 &y164xn'h  
assessed value 经评估价值 s\7]"3:wD  
assessment 评税；评定；估价；评税单 UOi[#L@N  
assessment number 评税编号；估价编号 y81B3`@  
assessment of additional tax 补加税评税 dd$}FlT  
assessment of performance 业绩评估；实绩评价 [N$#&4{Je  
Assessor 评税主任 Rd4 z+G  
asset price bubbles 资产价格泡沫 gO{XD.s  
asset-backed securities 具资产保证的证券 KJ/ *BBf  
assets accretion 资产增值 HY (|31  
assets and liabilities 资产与负债 D_n(T')  
assets betterment statement 资产递增表；资产改进表 )0RznFJ+X  
assets lending 实物放款；有抵押贷款 X-xN<S q  
assets of the company passing on the death 死者去世时转移的公司资产 JYE[ 1M  
assets pledged as security for liabilities 用作负债抵押的资产 L.5 /wg  
assets portfolio 资产投资组合 8SJi~gV  
assets price 资产价格 j?5s/  
assets quality 资产质素 C(t>ZR  
assets realization 资产变现 !N, Oe<  
assets refinancing arrangement 资产再集资安排 hB]\vA7  
assets securitization 资产证券化 znNJ?  
assets situated outside Hong Kong 在香港以外地方的资产 *G]zN"Y  
assets stripping 削减资产；拆卖资产 I2U/\  
assets value 资产值 ^#^\@jLm  
assignee 承让人 6k|^Cs6~z  
assignment 转让；转让书；转让契 ]z^*1^u^ig  
assignment of interest 权益转让 {w,g~ew `  
assignment of letters patent and trade mark 专利证书及商标转让 D7|=ev  
assignment of property 物业转让；物业转让书 @qszwQav$  
assignment right 转让权 U64WTS@  
assignor 转让人 Sqt'}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 85QVj] nr  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?3X(`:KB  
associate member 附属会员 JjD'2"z  
associated body corporate 相联法人团体 y@\R$`0J  
associated company 相联公司；联属公司 8&gr}r- 5  
associated corporation 相联法团 s]D&):  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -!p +^wC  
公认会计师公会〔英国〕
W,\
LdQ  
Association of Futures Exchange Brokers 香港期货经纪协会 QX1rnVzg0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 dIQxU  
association of underwriters 承保人组织 %Ls5:Z=  
assumption of control 接管 L?WF[nFR  
assurance 担保；保险；转易；转易书 G;^},%<  
assurance of interest 权益的转易 1WArgR  
at 19XX price 按一九ＸＸ年价格计算 H%}ro.u  
at a discount 按赔价计算；按贴水价格计算；打折扣 BqF%2{  
at a premium 按溢价计算；按升水价格计算 m1](f[$  
at call 通知付款；按通知 st|;]q9?  
at constant market price 按固定市价计算 L<GF1I)  
at constant price 按固定价格计算 ~E]ct F  
at cost 按成本计算 N+l 0XjZD9  
at current market price 按当时市价计算；按现时市价计算 _8-iO.T+2  
at current price 按当时价格计算；按现时价格计算 (W=J3?hn  
at factor cost 按要素成本计算；按生产要素成本计算 \]@XY_21  
at money-of-the-day price 按付款当日价格计算
UUE:>[,  
at or better 按指定或较佳价位〔买卖指令〕 c^4^z"Mo`  
at par 按面值计算；平价 k^x[(gw  
at sight 见票即付 R F)Qsa  
at the close 按收市盘 WcG!6.U>  
at the opening 按开市盘 F|rJ{=x  
attestation 见证；见证条款 ;q8tOvQ  
at-the-money option 平价期权 gM0^k6bB8  
attorney 受权人；受托代表人 >u6*P{;\  
attornment 新拥有人承认书 R a> k#pQ  
attributable profit 可归属利润 :^G;`T`L  
attributable share value 可归属股份价值 \R m2c8Z2  
Auckland Stock Exchange 奥克兰证券交易所 x]1G u  
auction 拍卖 K`BNSdEN>  
auctioneer 拍卖商 #_A <C+[  
audit 审计；核数 $r>\y (W  
Audit Commission 审计署 lphELPh  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 
\0{g~cU4  
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 /rDi  
audit review 帐目审查 $p(,Qz(.8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FuA8vTV{  
audited account 审计帐目；经审计的帐目 y([""z3<w  
audited annual account 经审计的周年帐目 %Ydzzr3  
audited balance sheet 经审计的资产负债表 p1-bq:  
auditor 核数师；核数主任；审计师 Q|!}&=  
auditor's certificate 核数师证明书；审计师证明书 w<m)T  
auditor's report 核数师报告；审计师报告 m|7lDfpb  
Aussie bond 澳元债券 # 1S*}Q<k  
austerity budget 紧缩预算 DE0gd ux8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xh7[{n[;  
Australia All Ordinaries Index 澳洲所有普通股票指数 NI@$"  
Australian Dollar [AUD] 澳元 >.
tP7=  
Australian Options Market 澳大利亚期权市场 Ps0g  
Australian Securities Commission 澳洲证券事务监察委员会 FN25,Q8:*I  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 '1$#onx  
Australian Stock Exchange 澳大利亚证券交易所 C4#EN}  
Austrian Schilling [ATS] 奥地利先令 JTK0#+?  
authentication 认证；鉴证 #[4MwM3  
authority to purchase 委托购买证；委购书 c
`hj^t  
authorization 认可；核准；授权；授权书 t Q0vX@I<v  
authorization by direction 指示授权 &8l4A=l$
 
authorization by instruction 指令授权 Mp8FYPjZ  
authorization by warrant 令状授权 #6jdv|fu  
authorization of unit trust 单位信托的认可 r_5k$u(  
authorized agent 指定代理人 yNVmTb9mF  
authorized capital 法定资本 &_DRrp0CN  
authorized clerk 出市员 ~JU :a@)  
authorized dealer 认可交易商 QGWfF,q  
authorized financial institution 认可财务机构 Eyv|~D  
authorized fund 认可基金 /7bIE!Cn  
authorized fund house 获授权的基金公司；认可基金公司 h-^7cHI}  
authorized institution 认可机构 /c`s$h4-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1z4s1Y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .g|
D  
authorized insurer 获授权保险人；获认可承保人 \:ELO[(#|{  
authorized investment 特准投资项目 'CrBxaA]s  
authorized person 获授权人 &$'=S
L(Z  
authorized representative 获授权代表 qkM<t?uS  
authorized share capital 法定股本 k Xs&k8  
automated quotation system 自动报价系统 bIX'|=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] YivWvV  
自动交易系统〔香港期货交易所有限公司〕 Ar+<n 2;[  
automatic adjustment mechanism 自动调整机制 ]>K02SVT:  
automatic adjustment system 自动调整系统 nA!Xb'y&  
Automatic Clearing House 自动票据交换所 ) <lpI';T  
automatic exchange rates accumulation system 自动化汇率累集系统 E^RPK{zO  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :HJ@/s!J  
automatic teller machine [ATM] 自动柜员机 ][ ,NNXrc&  
autopay 自动转帐 :sMc}k?9S  
available assets 可用资产 zF&>1y.$  
available fiscal reserve 现存财政储备 # j
=r  
available profit 可用利润 K3c(c%$<R  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Oy @vh>RY  
average 平均；平均数；海损 =<_ei|ME  
average basic salary 平均基本薪金 ~7N>tjB  
average consumer expenditure 平均消费开支；一般消费开支 j3!]wolY  
average cost 平均成本 N|pyp*8Z  
average cost of land production 增辟土地平均成本 rCwjy&SuU^  
average daily turnover 平均每日成交额 v7"Hvp3w  
average daily wage rate 平均每日工资率 64#6L.Q-c  
average expenditure pattern 平均开支模式 n*4N%yI^m5  
average growth rate 平均增长率 W|go*+`W%
 
average net fixed assets 固定资产平均净值 GM5s~,  
average of relatives 相对价格平均数 ZQd\!K8y^Q  
average price 平均价格 Yj^| j  
average propensity to consume 平均消费倾向；一般消费倾向 Rwy<#9R[x  
average propensity to save 平均储蓄倾向；一般储蓄倾向 UE3#(:xA  
average rate 平均率 Dn[iA~  
average revenue 平均收入；平均收益 9Q!X~L|\S  
average stock 平均库存；平均存货 ,W'?F9Y\  
average yearly rent 平均年租 {kLL&`ii  
avoidance of double taxation 避免双重课税 ?c vXuxCm  
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 -?8;-h, h  
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