一些有用的会计术语(也不知道发的地方对不对)A

A: a0x/?)DO  
A share Ａ股；甲类股份 ~0@+8%^>;  
abatement of tax 减税；减扣免税额 -* ;`~5  
ABN AMRO Bank N.V. 荷兰银行 #$9rH 2zd  
above-the-line expenditure 线上项目支出；经常预算支出 o*WI*Fb'  
above-the-line receipt 线上项目收入；经常预算收入 a"0'cgB}  
ABSA Asia Limited 南非联合亚洲有限公司 v:$Y |mh  
absolute change 绝对数值变更 jP|(y]!  
absolute expenditure 实际开支 TJp0^&Q  
absolute guideline figure 绝对准则数字 :j0r~
*z-  
absolute interest 绝对权益 (s.S n(E  
absolute order of discharge 绝对破产解除令 {pNf&'  
absolute profit margin 绝对利润幅度 p![CH  
absolute value 实值；绝对值 Y+I`XeY  
absolutely vested interest 绝对既得权益 e#$ZOK)`  
absorbed cost 已吸收成本；已分摊成本 tmI2BBv  
absorption 吸收；分摊；合并 goV[C]|  
absorption rate 吸收率；摊配率；分摊率 l~Sn`%PgA  
ACB Finance Limited 亚洲商业财务有限公司 sGD b<  
acceptable form of reciprocity 合理的互惠条件 Qf]ACN  
acceptable rate 适当利率；适当汇率 SpUcrK;1  
acceptance agreement 承兑协议 M0zlB{eH  
acceptance for honour 参加承兑 Px))O&w{  
acceptor 承兑人；接受人；受票人 A">A@`}  
acceptor for honour 参加承兑人 L3-tD67oa  
accident insurance 意外保险 :S5B3S@|  
Accident Insurance Association of Hong Kong 香港意外保险公会 (S
#4y  
accident insurance scheme 意外保险计划 8"g.Z*  
accident year basis 意外年度基准 @rVBL<!o,  
accommodation 通融；贷款 `&yUU2W  
accommodation bill 通融票据；空头票据 OVm $  
accommodation party 汇票代发人 *u%4]q  
account balance 帐户余额；帐户结余 4!dN^;Cb  
account book 帐簿 r:Xui-  
account collected in advance 预收款项 jE{2rw$ZJ?  
account current book 往来帐簿 Pc4FEH/  
account of after-acquired property 事后取得的财产报告 glppb$oB\  
account of defaulter 拖欠帐目 G&Sp }  
account payable 应付帐款 6 4da~SEn  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Y@Kp'+t(!  
account receivable 应收帐款 m,U`hPJ  
account receivable report 应收帐款报表 @"#W\m8
 
account statement 结单；帐单；会计财务报表 *tda_B 2  
account title 帐户名称；会计科目 }]H_|V*f  
accountant's report 会计师报告 fH7o,U|  
Accountant's Report Rules 会计师报告规则 3J{`]v5`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {>cO&eiCt  
Accounting Arrangements 《会计安排》 ivbuS-f=r  
accounting basis 会计基础 O`hOVH
DQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 jo4*,B1x  
Accounting Circular 《会计通告》 _KkLH\1g$  
accounting class 会计类别 2|)3Ly9  
accounting date 记帐日期；会计结算日期 ~a5p_xP  
accounting for money 款项核算 =,~h]_\_  
Accounting Officer 会计主任 :,=no>mMx  
accounting period 会计报告期；会计期 v&B*InR?+  
accounting policy 会计政策；会计方针 /)PD+18  
accounting practice 会计惯例 )vK %LmP  
accounting principle 会计准则 8]N+V:  
accounting record 会计记录 B{SzC=4f}  
accounting report 会计报告 RYaf{i`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8JUUK(&Z  
Accounting Society of China 中国会计学会 V(Ps6jR"BS  
accounting statement 会计报表 \gL H_$}  
accounting system 会计制度；会计系统 zZ
|Si  
accounting transaction 会计事项；帐务交易 qF(F<$B  
accounting treatment 会计处理 {7)D/WY5  
accounting year 会计年度 OgfmyYMtc  
accretion 增值；添加 vb}; _/#?  
accrual 应计项目；应累算数目 +QIM~tt)  
accrual basis 应计制；权责发生制 d"|XN{  
accrual basis accounting 应计制会计；权责发生制会计 >'@yq  
accrue 应累算；应计 gaC^<\J  
accrued benefit 应累算利益 u><gmp&  
accrued charges 应计费用 ,iU ]zN//  
accrued cumulative preference share dividend 应累算的累积优先股股息  # a 'h,  
accrued expenses 应累算费用 m[C-/f^u|  
accrued interest payable 应付利息；应计未付利息 */n)_  
accrued interest receivable 应收利息；应计未收利息 9(Vq@.;Z`j  
accrued right 累算权益 /}Y>_87  
accruing profit 应累算的利润 [BHf>  
accumulated fiscal reserve 累积财政储备 })|+tZ  
accumulated profit 累积利润；滚存溢利 qDO4&NO  
accumulated reserve 累积储备 n}qHt0N  
accumulation of surplus income 累积收益盈余 KD^>Vv#  
acquired assets 既得资产  XGEAcN  
acquisition 收购；购置；取得
!p1
OBS|  
acquisition cost 购置成本 h@T}WZv  
acquisition expenses 购置费用 7{:| )  
acquisition of 100% interest 收购全部股权 l'(Cxhf.W  
acquisition of control 取得控制权 IBWUeB:b  
acquisition of fixed assets 购置固定资产 "2X=i`rTi  
acquisition of shell “买壳” n< [np;\  
acquisition price 收购价 %,GY&hTw  
act of God 天灾 =/"Of  
acting partner 执事合伙人 \CL |=8[2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cX@~Hk4=\  
active partner 积极参与的合伙人
k=O2s'F`  
active trading 交投活跃 )kl| 5i  
actual circulation 实际流通 Mu18s}  
actual cost 实际成本 3mgFouX2x,  
actual expenditure 实际开支；实际支出 "';'*x  
actual income 实际入息；实际收入；实际收益 zqqpBwk#  
actual market 现货市场 5,'?NEyw  
actual price 现货价；实际价格 [SgP1>M  
actual profit 实际利润 /J8AnA1  
actual quotation 实盘；实际价位；实际报价 86~HkHliv  
actual year basis 按实际年度计算 jNV2o  
actuals 实货 'z2}qJJ)  
actuarial investigation 精算调查 UnZ*"%  
actuarial principle 精算原则 l'VgS:NT  
actuarial report 精算师报告 wYhWR
gP  
Actuarial Society of Hong Kong 香港精算学会 0b=OK0n!%  
actuarial valuation 精算师估值 yE-&TW_q:>  
actuary 精算师 @dcT8 YC  
ad referendum agreement 暂定协议；有待覆核的协定 _Q/D%7[pa  
ad valorem duty 从价税；按值征税 (^Xp\dyZL  
ad valorem duty system 从价税制 kqSCKY1  
ad valorem fee 从价费 {!x
Pq%  
ad valorem tariff 从价关税 |,5b[Y"Dt  
additional allowance 额外免税额 4-=>># P  
additional amount for unexpired risk 未过期风险的额外款额 er^z:1'  
additional assessable profit 补加应评税利润 X",fp  
additional assessment 补加评税 >\8Bu#&s4  
additional commitment 额外承担 i)\`"&.j>N  
additional commitment vote 额外承担拨款 tOwwgf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O%A:2Y79  
additional dependent parent allowance 供养父母额外免税额 Nc[>CgX"@  
additional provision 额外拨款 ~o%|#
-S  
additional stamp duty 附加印花税 oDx*}[/  
additional tax 补加税罚款；补加税款 +GgWd=X.Y  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 r~u/M0h `  
adjudged bankrupt 被裁定破产 BXaA#} ;e  
adjudicated bankrupt 裁定破产人 QR'"Zw&q5/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 hyL3fkMJ,  
adjudication of bankruptcy 裁定破产；宣告破产 n w @cAv  
adjudication of insolvency 裁定无力偿还债务 KSuP'.l  
adjusted actual 经调整的实数；调整后的实数 FgNO#%  
adjusted current assets 经调整的流动资产；调整后的流动资产 m1VyYG
 
adjusted figure 经调整的数字；调整后的数额 ,Vt7Kiu  
adjusted liabilities 经调整的负债；调整后的负债 8[ 1D4d  
adjusted loss 经调整的亏损；调整后的亏损 t</rvAH E  
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 `Qv7aY  
adjusted profit 经调整的利润；调整后的利润 ? 8S0  
adjusted surplus 经调整的盈余额；调整后的盈余额 x
';6  
adjusted value 经调整的价值；调整后的价值 <[?oP[ j  
adjustment 调整；修订；理算〔保险〕 vyERt^z  
adjustment centre 调剂中心 Q<d\K(<3?:  
adjustment lag 调整过程的时间差距；调整时差 4*lS
hkL  
adjustment mechanism 调整机制 E*7B5  
adjustment of loss 亏损调整 V{$(#r  
adjustment process 调整过程；调整程序 ?y'KX]/  
adjustment range 调整幅度 ,$mnD@)  
administered exchange rate 受管制汇率 G|Ic6Sd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +e%9P%[+  
administration expenses 行政费用 xqO'FQO%  
administration fee 手续费；行政费 RERum  
administration in bankruptcy 破产管理 ;)5d wq  
administration order 遗产管理令 X7{ueP#L  
administrator 管理人；遗产管理人 Q4TI '/  
administrator of the estate 遗产管理人 23qTmh  
admission of debt 债项承认书
R"Hh
c(H  
admission of proof 接纳债权证明 WcPDPu~/  
advance 放贷款项；垫付款项；预支款项；预付款项 ,JN2q]QPP  
advance account 暂支帐目；预付款帐户 g[44YrRD  
advance compensation 预付补偿金 K/+5$SjF  
advance from shareholder 股东垫款 lOPCM1Se  
advance pending reimbursement 预支以待日后付还 @ ILG3"  
advanced economy 先进经济体系 d[w'j/{  
advancement 预付；预付财产 '[~NRKQJ  
advances warrant 垫款令 utQE$0F  
advancing 贷出 "dXRUg"  
adverse balance 逆差 .Frc:Y{  
adverse exchange 逆汇 782be-n  
advertisement addressed to shareholders 在报章刊登的致股东通告 B+iVK(j'[v  
advice for collection 托收通知书 26yv w  
advice of drawing 提款通知书；汇票通知书 @ _U]U  
advice of payment 付款通知 MJV)| 2C  
Advisory Committee [Securities and Futures Commission]
e4ydn  
谘询委员会〔证券及期货事务监察委员会〕 x$J1%K*  
Advisory Committee on Diversification 经济多元化谘询委员会 |J'@-*5?[8  
affidavit 誓章；遗产申报誓章 0V"r$7(}  
affidavit of no receipt 述明无收款的誓章 Cv>|>Ob#  
affiliate 联号；联营公司；附属公司 )(9>r/bq  
affiliated company 附属公司；联号；联营公司 4gb2$"!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 &kHp}\  
affordability 负担能力 {^Vkxf
]  
African Development Bank [AfDB] 非洲开发银行 BP,"vq$'+  
after-acquired property 事后取得的财产 2Auhv!xV  
after-hours dealing 市后交易 gtyo~f  
after-tax profit 税后盈利；税后利润；税后溢利 I(#Y\>DG  
agency agreement 代理协议 Z2(z,pK  
agency expenses 代理机构的开支 +b.<bb6  
agency fee 代理费 (LA%q6  
Agency Law 《代理法》 m(s(2wq"f  
agent 代理人；承销人 G`8gI)$u  
agent of company 公司代理人 36*"oD=@  
agent's fee 代理人费；经纪费 8t!(!<iF0  
aggregate 总计；总数；总体数字 #gMMhB=  
aggregate amount 总款额；总额 93XTumpV  
aggregate assets and liabilities 总体资产与负债 &vLz{  
aggregate at constant price 按固定价格计算的总体数字 f/~"_O%  
aggregate demand 总需求 YxlV2hcX;  
aggregate gross position 总持仓量 V'#dY~E-P  
aggregate limit 总限额 _~&6Kb^*  
aggregate of salaries tax 合计薪俸税 <MB]W
`5  
aggregate performance 总体表现；总体业绩 9s6@AJf  
aggregate supply 总体供应 II3)Cz}xRG  
aggregate surplus 总盈余 :@rE&  
aggregate total 整体总额 BDNn~aU#m  
aggregate value 总值；合计价值 r )ZUeHt}w  
aggregated basis 合计基准 }Xr-xh\v  
aggregated net chargeable income 合计应课税入息实额 `$ZX]6G  
aggregation 合并计算；合计；总和 Y|_#yb  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^&zwO7cS  
aggregation of property 财产的总和 ,G!M?@Q  
agio 差价；贴水
@H= d8$  
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》 AMG}'P:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment oN)l/"%C7/  
《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》 =SB#rCH  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h8Q+fHDYv  
《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》 X]U,`oE)9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment --d<s  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;gYW!rM  
agreement for a settlement 授产协议 =MEv{9_  
agreement for assignment 转让协议 F^7qLvh  
agreement for sale 售卖协议；买卖协议 K~H)XJFF  
agreement for sale and purchase 买卖协议 K:Wxx"  
agreement for the payment of interest 支付利息协议 (wEaa'XL  
agreement for the repayment of money 还款协议 L@HPU;<  
agreement of reinsurance 再保险协议 }=z_3JfO  
Agricultural Bank of China 中国农业银行 Y;8Ys&/t  
air passenger departure tax 飞机乘客离境税 _7'9omq@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 kQ7$,K#  
airport tax 机场税 WjW+EF8(  
alcohol duty 酒精税 <gF=$u|}3[  
alienation 让与；让渡；转让 :6S!1roi  
alimony 生活费；赡养费 !Y>lAxd  
All Ordinaries Index [AOI] 所有普通股指数 Yz=(zj  
all risks 全险；综合险 1uZ[Ewl]  
All Sales Record for Stock Market 《股票市场成交报告》 -=iGl5P?  
Allied Capital Resources Limited 新联财务有限公司 CnSfGsE>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 dF:@BEo  
allocation letter 拨款信件 4sasf94  
allocation of fund 分配款项；预留款项 ,;)Y1q}Q  
allocation of profit 利润分配；溢利分配 }l~|c{WH`  
allocation warrant 拨款令 L^i=RGx  
allotment 分配；配股 7yD=~l\Bbs  
allotment notice 股份配售通知；配股通知 Q1jU{  
allotment of shares 股份分配 N+ZDQa[  
allowable 可获宽免；免税的 )uC],CbW{  
allowable business loss 可扣除的营业亏损 #qrZ(,I@n  
allowable expenses 可扣税的支出 ."&,_F  
allowance 免税额；津贴；备抵；准备金 id<i|  
allowance for debts 债项的免税额 gKeqf-UWKJ  
allowance for depreciation by wear and tear 耗损折旧免税额 NdGIH/Y;M  
allowance for funeral expenses 殡殓费的免税额 .<
`i!Ls  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ig<Eyr  
allowance for repairs and outgoings 修葺及支出方面的免税额 [zl@7X1{_  
allowance to debtor 给债务人的津贴 fftFNHP  
alteration of capital 资本更改 JQ=i{
9iJ  
alternate trustee 候补受托人 fOJ0#^Z  
amalgamation 合并 zs e<b/G1G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >J[Bf9)>  
ambit of charges 征税范围；收费范围 %KHO}gad1  
amended valuation 经修订的估值 8@]*X,umc  
American Commodities Exchange 美国商品交易所 k4fc5P  
American Express Bank Limited 美国运通银行 .) uUpY%K^  
American Stock Exchange 美国证券交易所 B4yU}v  
amortization 摊销 |z\5Ik!fF]  
amount due from banks 存放银行同业的款项 |x@)%QeC  
amount due from banks abroad 存放海外银行同业的款项 PtCO';9[  
amount due from holding companies 控股公司欠款 XK??5'&{  
amount due from local banks 存放本港银行同业的款项 IROX]f}r(  
amount due to banks 银行同业的存款 ;Pf |\q  
amount due to banks abroad 海外银行同业的存款 sd9$4k"  
amount due to holding companies 控股公司存款 i!+D ,O  
amount due to local banks 本港银行同业的存款 F1)B-wW  
amount due to outport banks 外埠银行同业的存款 vQ/}E@?u  
amount for note issue 发行纸币的款额 PLU8:H@X  
amount of bond 担保契据的款额 nlmc/1C  
amount of consideration 代价款额 *vt5dxB  
amount of contribution 供款数额 }/&Q\Sc
  
amount of indebtedness 负债款额 wgfA\7Z  
amount of principal of the loan 贷款本金额 .] mYpz  
amount of rates chargeable 应征差饷数额 7K.&zn  
amount of share capital 股本额 uMVM-(g%  
amount of sums assured 承保款额 %|E'cdvkX  
amount of variation 变动幅度 nfpkWyIu{  
amount of vote 拨款数额 `q|&;wP.  
amount payable 应付款额 mAMi-9  
amount receivable 应收款额 N`XJA-
DE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 56gpAc  
analysis 分析 1{+x >Pv:  
ancillary risk 附属风险 g?N~mca$  
annual account 周年帐目；周年帐目报表；年度决算；年结  N1,=5P$  
annual accounting date 年结日期 bHVAa#
 
annual allowance 每年免税额；年积金；年度津贴；年津 (uW/t1  
annual balance 年度余额 )*#Pp)Q  
annual disposable income 每年可动用收入 H,,-;tN?  
annual estimates 周年预算 u$ [R>l9  
annual fee 年费 +13h*  
annual general meeting 周年大会 MJNY#v3  
annual growth rate 年增率；每年增长率 d\aKGq;8C  
annual long-term supplement 长期个案每年补助金 u>c\J|K_V  
annual pensionable emolument 可供计算退休金的年薪 9rXbv4{  
annual report 年报 ^2f'I iE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7jvy]5y8&~  
annual return 周年报表；周年申报表；每年报税表格 ah<1&UG,  
Annual Return Rules 《周年报表规则》  o&uO]  
annual review of consumer prices 每年消费物价回顾 T'\B17 :*  
annual roll-forward basis 逐年延展方式 !OWPwBm;  
annual salary 年薪 xw_VK1  
annual statement 年度报表；年度决算表 h4rIt3`  
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 n][/c_]q  
annuitant 年金受益人 3ThBy'
 
annuity 年金 2WQKj9iyN  
annuity contract 年金合约 A{\#.nC/z  
annuity on human life 人寿年金 zRTR  
antecedent debt 先前的债项 :#D?b.=  
ante-dated cheque 倒填日期支票 5\93-e  
anticipated expenditure 预期开支 s2f95<B  
anticipated net profit 预期纯利 J)1:jieQ  
anticipated revenue 预期收入 ~^d. zIN!  
anti-inflation measure 反通货膨胀措施 UjibQl3:m  
anti-inflationary stance 反通货膨胀立场 &:}e`u@5|  
apparent deficit 表面赤字 L9tjHC]
 
apparent financial solvency 表面偿债能力 }OY]mAv-B  
apparent partner 表面合伙人 Z$qFjWp  
application for personal assessment 个人入息课税申请书 K&FGTS,  
application of fund 资金应用 i0F.c\  
application to release as liquidator and to destruct the books of accounts and documents ~\= VSwJ  
申请免除清盘人职务及毁灭帐簿与文件 [A$5~/Q{U1  
appointed actuary 委任精算师 kN3T/96  
appointed auditor 委任核数师；委任审计师 hsV+?#I  
appointed trustee 委任的受托人 )aoB-Lu  
appointer 委任人 \zj _6Os  
apportioned pro rata 按比例分摊 5G.Fi21 b  
apportionment 分配；分摊 sYV7t*l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fw>@:m_bK  
apportionment formula 分摊方程式 !iKR~&UpAL  
apportionment of estate duty 遗产税的分摊 DxjD/?R8  
appraisal 估价；评估 JQ{g'cT  
appreciable growth 可观增长 m87,N~DP  
appreciable impact 显着影响 k=w;jX&;`  
appreciable increase 可观增长 iku8T*&uc  
appreciation 增值；升值 {\-rZb==F2  
appreciation against other currencies 相对其他货币升值 RjS;Ck@;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z;1y7W!v  
appreciation tax 增值税 _\E{T5  
appropriation 拨款；拨用；拨付 gfE<XrG  
appropriation account 拨款帐目 Xx{ho4qq  
Appropriation Bill 拨款法案 wX}N===  
appropriation-in-aid system 补助拨款办法 ;\`~M  
approved assets 核准资产 Enee
\!@v  
approved basket stock 认可一篮子证券 gfQ&U@N  
approved budget 核准预算 "zW3dKVc  
approved charitable donation 认可慈善捐款 1);$#Dlt k  
approved charitable institution 认可慈善机构 7q bGA K  
approved currency 核准货币；认可货币 B5J!&suX  
approved estimates 核准预算 QS2J271E}  
approved estimates of expenditure 核准开支预算 [?)=3Pp  
approved overseas insurer 核准海外保险人 hW*2Le!I  
approved overseas trust company 核准海外信托公司 DO<eBq\O  
approved pooled investment fund 核准汇集投资基金 W-wy<<~
f  
approved provident fund scheme 认可公积金计划 g*b 4N_  
approved provision 核准拨款 9tZ)#@\  
approved redeemable share 核准可赎回股份 ?]%JQ]Gf*  
approved regional stock 认可地区性证券 xsK{nM6g  
approved retirement scheme 认可退休金计划 :LRR\v0HM  
approved subordinated loan 核准附属贷款 TJ(PTB;  
arbitrage 套戥；套汇；套利 _'&N0
1  
arbitrageur 套戥者；套汇者 Oq"(oNG@  
arbitrary amount 临时款项 j0J}d _  
arrangement 措施；安排；协定 ~82[pY  
arrears 欠款 ||v=in   
arrears of pay 欠付薪酬 2mL1BG=Yk  
arrears of revenue 逾期未收税款；逾期未收的帐项 t}
-[^|)7  
articles of association 组织章程；组织细则；组织章程细则 51yIW*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7L)1mB.  
ascertainment of profit 确定利润 E_&Hje|J_[  
"Asia Clear" “亚洲结算系统” 1@IRx{v$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0
eZfHW&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 AoHA+>&U  
Asian Development Fund [ADF] 亚洲发展基金 Mr'}IX5  
Asian dollar bond 亚洲美元债券 M,V+bt  
Asian dollar market 亚洲美元市场 BqZ^I eC$  
Asian dollar rate 亚洲美元利率 #QJ  mAA  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N/)mw/?i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 pTq,"}J!+  
asked price 沽盘；喊价；索价；卖方报价 \V@SCA'  
assessable income 应评税入息 L/(e/Jalg  
assessable loss 应评税亏损 (^GVy=  
assessable profit 应评税利润 $;un$ko6%  
assessable value 应评税值 <B

5^  
assessed profit 估定利润 tb,.f
3;  
assessed value 经评估价值 zi:F/TlUC  
assessment 评税；评定；估价；评税单 bb;fV  
assessment number 评税编号；估价编号 !8&,GT  
assessment of additional tax 补加税评税 a?'3  
assessment of performance 业绩评估；实绩评价 ;ak3@Uee  
Assessor 评税主任 xVoWGz7  
asset price bubbles 资产价格泡沫 O$x-&pW`g  
asset-backed securities 具资产保证的证券 Cw?AP6f%  
assets accretion 资产增值 xrx{8pf  
assets and liabilities 资产与负债 1!/+~J[#  
assets betterment statement 资产递增表；资产改进表 A/N*Nc  
assets lending 实物放款；有抵押贷款 )6)|PzMQ'  
assets of the company passing on the death 死者去世时转移的公司资产 (ohkM`83k  
assets pledged as security for liabilities 用作负债抵押的资产 TH
HrGvb  
assets portfolio 资产投资组合 3(P^PP8  
assets price 资产价格 475yX-A  
assets quality 资产质素  N>`+{  
assets realization 资产变现 "M6a_rZ2W  
assets refinancing arrangement 资产再集资安排 FW7+!A&F  
assets securitization 资产证券化 EZ #UdK_  
assets situated outside Hong Kong 在香港以外地方的资产 Y0B
vN`E  
assets stripping 削减资产；拆卖资产 hM E|=\  
assets value 资产值 :b>Z|7g?  
assignee 承让人 6A M,1  
assignment 转让；转让书；转让契 T(+F6d=1  
assignment of interest 权益转让 dgssX9g37  
assignment of letters patent and trade mark 专利证书及商标转让 x6HebIR+  
assignment of property 物业转让；物业转让书 YN] w_=  
assignment right 转让权 e<5+&Cj  
assignor 转让人 x$CpUy{6  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 oT 8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Td[w<m+p<P  
associate member 附属会员 Ga f/0/|  
associated body corporate 相联法人团体 ..FUg"sSO  
associated company 相联公司；联属公司 IZ')1  
associated corporation 相联法团 fEs957$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `'Ta=kd3  
公认会计师公会〔英国〕 ;t%L(J  
Association of Futures Exchange Brokers 香港期货经纪协会 |PH]0.m5  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !~UI~-i'  
association of underwriters 承保人组织 OfTcF_%  
assumption of control 接管 +WPi}  
assurance 担保；保险；转易；转易书 V.WfP*~NJ  
assurance of interest 权益的转易 /6{`6(p  
at 19XX price 按一九ＸＸ年价格计算 <6/XE@"  
at a discount 按赔价计算；按贴水价格计算；打折扣 q<>2}[W  
at a premium 按溢价计算；按升水价格计算 UEo,:zeN[  
at call 通知付款；按通知 }SitT\%  
at constant market price 按固定市价计算 w%S<N  
at constant price 按固定价格计算 5K'EuI)  
at cost 按成本计算 7i{Rn K6*  
at current market price 按当时市价计算；按现时市价计算 @usQ*k  
at current price 按当时价格计算；按现时价格计算 +azPpGZ=  
at factor cost 按要素成本计算；按生产要素成本计算 PB>p"[ap4  
at money-of-the-day price 按付款当日价格计算 W/oRt<:E  
at or better 按指定或较佳价位〔买卖指令〕 N(vbo  
at par 按面值计算；平价 p8s2#+/  
at sight 见票即付 O
i BK  
at the close 按收市盘 xHsH .f_{  
at the opening 按开市盘 `^AbFV 3  
attestation 见证；见证条款 `H$s-PX  
at-the-money option 平价期权 |+6Z+-.Hg  
attorney 受权人；受托代表人 F/j=rs,*|D  
attornment 新拥有人承认书 @PwEom
`a  
attributable profit 可归属利润 ZfT%EPoZ:  
attributable share value 可归属股份价值 -Qnnzp$]  
Auckland Stock Exchange 奥克兰证券交易所 nWFp$tJ/R  
auction 拍卖 ^'EEry  
auctioneer 拍卖商 :^%soEi  
audit 审计；核数 I-/PzL<W P  
Audit Commission 审计署 y=h2_jt  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] vCH>Fj"7  
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〕 q,nj|9
z V  
audit review 帐目审查 gEKJrAA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }/c.>U  
audited account 审计帐目；经审计的帐目 P05_\ t  
audited annual account 经审计的周年帐目 sbK0OA  
audited balance sheet 经审计的资产负债表 c
cD+o$7LT  
auditor 核数师；核数主任；审计师 s+zb[3}  
auditor's certificate 核数师证明书；审计师证明书 7]e]Y>wZap  
auditor's report 核数师报告；审计师报告 6/4OFvL1  
Aussie bond 澳元债券 "vLqYc4$  
austerity budget 紧缩预算 ^Jnp\o>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R2]?9\II  
Australia All Ordinaries Index 澳洲所有普通股票指数 :NbD^h)R  
Australian Dollar [AUD] 澳元 O.rk!&N  
Australian Options Market 澳大利亚期权市场 v@>hjie  
Australian Securities Commission 澳洲证券事务监察委员会 P]Gsc  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 oeIB1DaI  
Australian Stock Exchange 澳大利亚证券交易所 XQ
j`KUO@  
Austrian Schilling [ATS] 奥地利先令
5\|[)~b  
authentication 认证；鉴证 DP;B*s4{U  
authority to purchase 委托购买证；委购书 \!cqeg*53  
authorization 认可；核准；授权；授权书 ,6t0w|@-k  
authorization by direction 指示授权 aF'Ik XG d  
authorization by instruction 指令授权 g?=B{V  
authorization by warrant 令状授权 SF_kap%JM  
authorization of unit trust 单位信托的认可 wCmwH=
O  
authorized agent 指定代理人 1pzU=!R?-O  
authorized capital 法定资本 D%^EG8i n.  
authorized clerk 出市员 [*}[W6 3v  
authorized dealer 认可交易商 E/U1g4S  
authorized financial institution 认可财务机构 t:=Ui/!q  
authorized fund 认可基金 O')Ivm,E  
authorized fund house 获授权的基金公司；认可基金公司 9!9 Gpi  
authorized institution 认可机构 f7s]:n*Ih  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 P\2QH@p@t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]-* }-j`  
authorized insurer 获授权保险人；获认可承保人 O)9T|, U  
authorized investment 特准投资项目 PI?-gc?[  
authorized person 获授权人 fd+
kr#  
authorized representative 获授权代表 {ReAl_Cm  
authorized share capital 法定股本 |AFF*]e S  
automated quotation system 自动报价系统 )3)L  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uL-i>!"L!}  
自动交易系统〔香港期货交易所有限公司〕 =,T~F3pK  
automatic adjustment mechanism 自动调整机制 #v&&GuF  
automatic adjustment system 自动调整系统 ;U20g:K  
Automatic Clearing House 自动票据交换所 Q 5@~0  
automatic exchange rates accumulation system 自动化汇率累集系统 a'T|p)N.;T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 j,1,;  
automatic teller machine [ATM] 自动柜员机 <EBp X  
autopay 自动转帐 sXhtn'<v  
available assets 可用资产 8:t-I]dzk  
available fiscal reserve 现存财政储备 a[(n91J0  
available profit 可用利润 i(c2NPbX  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 m%Ef]({I  
average 平均；平均数；海损 2&tGJq-E  
average basic salary 平均基本薪金 u|QfCwQ  
average consumer expenditure 平均消费开支；一般消费开支 6eS#L21*  
average cost 平均成本 ,YkQJ$  
average cost of land production 增辟土地平均成本 @L
0wd>  
average daily turnover 平均每日成交额 L3<XWpv  
average daily wage rate 平均每日工资率 hlUF9
}  
average expenditure pattern 平均开支模式 RIJBHOa  
average growth rate 平均增长率 q!AS}rV  
average net fixed assets 固定资产平均净值 |xf%1(Rl@  
average of relatives 相对价格平均数 tS!~>X  
average price 平均价格 H<NYm#a"  
average propensity to consume 平均消费倾向；一般消费倾向 1/&j'B  
average propensity to save 平均储蓄倾向；一般储蓄倾向 " g_\W  
average rate 平均率 BV!Kiw  
average revenue 平均收入；平均收益 cA/2,i  
average stock 平均库存；平均存货 dUe"qH29s  
average yearly rent 平均年租 {Ua5bSbh  
avoidance of double taxation 避免双重课税 e,4!/|H:  
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 % tJ?dlD'  
<=7p~ i5  
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