一些有用的会计术语(也不知道发的地方对不对)A

A: v">?`8V  
A share Ａ股；甲类股份 *$Q>Om]  
abatement of tax 减税；减扣免税额 -cgO]q+Oq  
ABN AMRO Bank N.V. 荷兰银行 h<.5:a  
above-the-line expenditure 线上项目支出；经常预算支出 `4"8@>D  
above-the-line receipt 线上项目收入；经常预算收入 ]
!hjKu"  
ABSA Asia Limited 南非联合亚洲有限公司 ]S2rqKB  
absolute change 绝对数值变更 )%(ZFn}   
absolute expenditure 实际开支 u6|C3,!z"  
absolute guideline figure 绝对准则数字 oF%m
  
absolute interest 绝对权益 )GP;KUVae  
absolute order of discharge 绝对破产解除令 \/ bd  
absolute profit margin 绝对利润幅度 U8_{MY-9}  
absolute value 实值；绝对值 %cF`x_h[j  
absolutely vested interest 绝对既得权益 .D*Qu}  
absorbed cost 已吸收成本；已分摊成本 P\U<,f  
absorption 吸收；分摊；合并 qt8Y3:=8l  
absorption rate 吸收率；摊配率；分摊率 *!5CL'  
ACB Finance Limited 亚洲商业财务有限公司 <8r"QJY/  
acceptable form of reciprocity 合理的互惠条件 ]c(FgYc  
acceptable rate 适当利率；适当汇率 
+R'8$  
acceptance agreement 承兑协议 PRhC1#  
acceptance for honour 参加承兑 aV;|2}q "  
acceptor 承兑人；接受人；受票人 [ 8Ohg  
acceptor for honour 参加承兑人 /!6'K  
accident insurance 意外保险 {lI}a8DP  
Accident Insurance Association of Hong Kong 香港意外保险公会 x9lA';})  
accident insurance scheme 意外保险计划 +){^HC\7h  
accident year basis 意外年度基准 l+ }=D@l  
accommodation 通融；贷款 f:;-ZkIU ?  
accommodation bill 通融票据；空头票据 N_Us6X  
accommodation party 汇票代发人 G]lGoa}]`u  
account balance 帐户余额；帐户结余 &PMQ]B  
account book 帐簿 [gWeD  
account collected in advance 预收款项 :
jiEn y  
account current book 往来帐簿 kWzp*<lWe  
account of after-acquired property 事后取得的财产报告 ~ 'ZwD/!e  
account of defaulter 拖欠帐目 dSDZMB sd  
account payable 应付帐款 *|rdR2R!  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .UK0bxoa  
account receivable 应收帐款 O&Y;/$w  
account receivable report 应收帐款报表 WK%cbFq(  
account statement 结单；帐单；会计财务报表 XYcZ;Z9:  
account title 帐户名称；会计科目 ;d
Ik$_FN  
accountant's report 会计师报告 g]~vZj  
Accountant's Report Rules 会计师报告规则 v({O*OR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @-@Coy 4Tt  
Accounting Arrangements 《会计安排》 5`h 6oFxGp  
accounting basis 会计基础 oO2DPcK  
accounting by Official Receiver 破产管理署署长呈交的帐目 -H?c4? 5  
Accounting Circular 《会计通告》 AR|4^  
accounting class 会计类别 91R#/i  
accounting date 记帐日期；会计结算日期 h.<f%&)F  
accounting for money 款项核算 d`sZ"8}j  
Accounting Officer 会计主任 fUw:jExz  
accounting period 会计报告期；会计期 "Q:Gd6?h;  
accounting policy 会计政策；会计方针 gM96RY  
accounting practice 会计惯例 NaR} 0  
accounting principle 会计准则 |MNSIb&,W  
accounting record 会计记录 . ,|C>^  
accounting report 会计报告 b4L7M1l  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 196aYLE  
Accounting Society of China 中国会计学会 u
]ms~rO  
accounting statement 会计报表 7D'\z IW  
accounting system 会计制度；会计系统 {"o9pIh{~  
accounting transaction 会计事项；帐务交易 *@rA7zPFf  
accounting treatment 会计处理 v
:pT(0N  
accounting year 会计年度 1}VaBsEV  
accretion 增值；添加 \8CCa(H  
accrual 应计项目；应累算数目 .@H:P  
accrual basis 应计制；权责发生制 pGie!2T E  
accrual basis accounting 应计制会计；权责发生制会计 Nl\`xl6y]  
accrue 应累算；应计 f_k'@e{  
accrued benefit 应累算利益 `Vvi]>,cg`  
accrued charges 应计费用 ^G4YvS(  
accrued cumulative preference share dividend 应累算的累积优先股股息
)fJ"Hq  
accrued expenses 应累算费用 8xy8/UBIk0  
accrued interest payable 应付利息；应计未付利息 fJFNS y  
accrued interest receivable 应收利息；应计未收利息 O-, "/Z  
accrued right 累算权益 z5@XFaQ  
accruing profit 应累算的利润 XoN~d  
accumulated fiscal reserve 累积财政储备 {B+}LL!  
accumulated profit 累积利润；滚存溢利 [ycX)iM  
accumulated reserve 累积储备 |/,SNE  
accumulation of surplus income 累积收益盈余 q9 Df`6+  
acquired assets 既得资产 ~,lt^@a  
acquisition 收购；购置；取得 +\=g&G,  
acquisition cost 购置成本 1l-5H7^w2?  
acquisition expenses 购置费用 -Y_, .'ex  
acquisition of 100% interest 收购全部股权 }geb959  
acquisition of control 取得控制权 ,dRaV</2  
acquisition of fixed assets 购置固定资产 93*csO?Db  
acquisition of shell “买壳” p%I)&- 8  
acquisition price 收购价 N[Z`tk?-  
act of God 天灾 &d6@SQ  
acting partner 执事合伙人 =-sT
V\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 u`|%qRt  
active partner 积极参与的合伙人 jE0oLEg&  
active trading 交投活跃 ^I
w
$(  
actual circulation 实际流通 j\C6k  
actual cost 实际成本 #*h\U]=VS  
actual expenditure 实际开支；实际支出 9=j9vBV  
actual income 实际入息；实际收入；实际收益 oN032o?S  
actual market 现货市场 TgkVd]4%  
actual price 现货价；实际价格 6]7c
sOE  
actual profit 实际利润 TFXBN.?9T  
actual quotation 实盘；实际价位；实际报价 5FZw (E  
actual year basis 按实际年度计算 'jt7H{M  
actuals 实货 uw mN!!TS  
actuarial investigation 精算调查 '5h`="  
actuarial principle 精算原则 9=>q0D2
 
actuarial report 精算师报告 :^7w  
Actuarial Society of Hong Kong 香港精算学会 =Jm[1Mgt  
actuarial valuation 精算师估值 ^s)`UZ<C=  
actuary 精算师 W9SU1{*9  
ad referendum agreement 暂定协议；有待覆核的协定 0? {ADQz  
ad valorem duty 从价税；按值征税 4*EMd!E=<  
ad valorem duty system 从价税制 ,YD7p= PY  
ad valorem fee 从价费 53t_#Yte  
ad valorem tariff 从价关税 ,`t+X=#  
additional allowance 额外免税额 [c{\el9H  
additional amount for unexpired risk 未过期风险的额外款额 FL{Uz+Q  
additional assessable profit 补加应评税利润 /A{ Zf'DI  
additional assessment 补加评税 ]N'3jf`W  
additional commitment 额外承担 UhH#>2r_  
additional commitment vote 额外承担拨款 HA'~1$#z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jOGdq;|  
additional dependent parent allowance 供养父母额外免税额 kmC@\xTp  
additional provision 额外拨款 B4.: 9Od3  
additional stamp duty 附加印花税 ;UQza ]i  
additional tax 补加税罚款；补加税款 `Gio 2gl9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 D4VDWv  
adjudged bankrupt 被裁定破产 y_m+&Oe  
adjudicated bankrupt 裁定破产人 aHN"I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 8c5YX  
adjudication of bankruptcy 裁定破产；宣告破产 ]}3s/NJi  
adjudication of insolvency 裁定无力偿还债务 R`(2Fy%0\k  
adjusted actual 经调整的实数；调整后的实数 9KVJk</:n  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]B
O:*&O  
adjusted figure 经调整的数字；调整后的数额 RU)(|;  
adjusted liabilities 经调整的负债；调整后的负债
wn"}<ka  
adjusted loss 经调整的亏损；调整后的亏损 9q"kM  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 4l 67B]o  
adjusted profit 经调整的利润；调整后的利润
Ty g>Xv  
adjusted surplus 经调整的盈余额；调整后的盈余额 <YvXyIs  
adjusted value 经调整的价值；调整后的价值 E+]}KX:  
adjustment 调整；修订；理算〔保险〕 zud_BOq{f  
adjustment centre 调剂中心 Im;%.J  
adjustment lag 调整过程的时间差距；调整时差 ;e?M;-  
adjustment mechanism 调整机制 ?[JP[ qS  
adjustment of loss 亏损调整 J*;RL`  
adjustment process 调整过程；调整程序 nH#>_R (  
adjustment range 调整幅度 C hF~  
administered exchange rate 受管制汇率 Y-ao yoNS  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 UGAV"0  
administration expenses 行政费用 t6"%u3W8M  
administration fee 手续费；行政费 C:B7%<  
administration in bankruptcy 破产管理 KlT:&1SB9  
administration order 遗产管理令 `nF SJlr&  
administrator 管理人；遗产管理人 7ws<' d7/  
administrator of the estate 遗产管理人 a{`hAI${  
admission of debt 债项承认书 ~HmH#"VP  
admission of proof 接纳债权证明 2>o[  
advance 放贷款项；垫付款项；预支款项；预付款项 *2h%dT:,%  
advance account 暂支帐目；预付款帐户 B|m)V9A%-  
advance compensation 预付补偿金 &J3QO%  
advance from shareholder 股东垫款 3RaduN]  
advance pending reimbursement 预支以待日后付还 AR[m+E  
advanced economy 先进经济体系 u`'"=Y_E  
advancement 预付；预付财产 D,")n75  
advances warrant 垫款令 9,?~
d
x
  
advancing 贷出 WE\TUENac(  
adverse balance 逆差 p!pf2}6Fd  
adverse exchange 逆汇 X
.b8qbnq[  
advertisement addressed to shareholders 在报章刊登的致股东通告 =v:?rY}  
advice for collection 托收通知书
gkr9+  
advice of drawing 提款通知书；汇票通知书 p#$/{;yy  
advice of payment 付款通知 4Fg2/O_3  
Advisory Committee [Securities and Futures Commission] x*1wsA  
谘询委员会〔证券及期货事务监察委员会〕 z$Jm1l  
Advisory Committee on Diversification 经济多元化谘询委员会 YY;<y%:8Z  
affidavit 誓章；遗产申报誓章 N`
W[Q>n  
affidavit of no receipt 述明无收款的誓章 kyHli~Nr"  
affiliate 联号；联营公司；附属公司 ` @QZK0Ox  
affiliated company 附属公司；联号；联营公司 e?W ,D0h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 M`Q$-#E:  
affordability 负担能力 9tHK_),9  
African Development Bank [AfDB] 非洲开发银行 ^`cv6;)  
after-acquired property 事后取得的财产 EJn]C=_(  
after-hours dealing 市后交易 >eTbg"\  
after-tax profit 税后盈利；税后利润；税后溢利 P<vl+&*  
agency agreement 代理协议 >+{WiZ`  
agency expenses 代理机构的开支 Ksx-Y"  
agency fee 代理费 S>oEk3zlw  
Agency Law 《代理法》 QoYEWXT|g  
agent 代理人；承销人 pA!-sp
gX  
agent of company 公司代理人 RRja{*R  
agent's fee 代理人费；经纪费 Kn^+kHh:  
aggregate 总计；总数；总体数字 W1REF9i){  
aggregate amount 总款额；总额 ]Q"T8drL  
aggregate assets and liabilities 总体资产与负债 TsFhrtnx&X  
aggregate at constant price 按固定价格计算的总体数字 -lo?16w  
aggregate demand 总需求  {b!{~q  
aggregate gross position 总持仓量 YdhV a!Y  
aggregate limit 总限额 <@Q27oEuA  
aggregate of salaries tax 合计薪俸税 HTL6;87w+]  
aggregate performance 总体表现；总体业绩 ':n`0+Eh  
aggregate supply 总体供应 e0(/(E:  
aggregate surplus 总盈余 \HO)ss)"  
aggregate total 整体总额 GxhE5f;  
aggregate value 总值；合计价值 v6 5C j2ec  
aggregated basis 合计基准 'J?{/O^  
aggregated net chargeable income 合计应课税入息实额 k-ZO/yPo  
aggregation 合并计算；合计；总和 ,-6Oma -  
aggregation of incomes of husband and wife 夫妇入息合并计算 :|bL2T@>[  
aggregation of property 财产的总和 vm@V5oH  
agio 差价；贴水 ) ^En  
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》 rD}g9?ut  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T 6D+@i  
《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》 boojq{cvYA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3H,x4L5j  
《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》 `Abd=1nH  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment LGhK)]:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 x'L=p01  
agreement for a settlement 授产协议 5le
n}){  
agreement for assignment 转让协议 )^(gwE  
agreement for sale 售卖协议；买卖协议
m.+h@  
agreement for sale and purchase 买卖协议 jG1(Oe;#  
agreement for the payment of interest 支付利息协议 hNXZL>6  
agreement for the repayment of money 还款协议 *J4!+GD  
agreement of reinsurance 再保险协议 KtaoOe  
Agricultural Bank of China 中国农业银行 af|h4.A  
air passenger departure tax 飞机乘客离境税 FGn"j@m0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /bykIUTKI  
airport tax 机场税 5qM$ahN3wH  
alcohol duty 酒精税 lc <V_8  
alienation 让与；让渡；转让 :of([e|u6  
alimony 生活费；赡养费 @1oX&#  
All Ordinaries Index [AOI] 所有普通股指数 [l-
o*@  
all risks 全险；综合险 N[cIr{XBGN  
All Sales Record for Stock Market 《股票市场成交报告》 +mrLMbBiD  
Allied Capital Resources Limited 新联财务有限公司 J|I*n  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i"V.$|,  
allocation letter 拨款信件 JL,Y9G*]s  
allocation of fund 分配款项；预留款项 b|
_e):V|  
allocation of profit 利润分配；溢利分配 M+:5gMB'  
allocation warrant 拨款令 ddgDq0N1j  
allotment 分配；配股 !SK`!/7c?  
allotment notice 股份配售通知；配股通知 X2V+c
re  
allotment of shares 股份分配 ;y(;7n_ a  
allowable 可获宽免；免税的 9JdJn>  
allowable business loss 可扣除的营业亏损 k[8F: T-  
allowable expenses 可扣税的支出 {H/%2  
allowance 免税额；津贴；备抵；准备金 5$ik|e^:y  
allowance for debts 债项的免税额 Bv7FZK3  
allowance for depreciation by wear and tear 耗损折旧免税额 bo#xqSGQ  
allowance for funeral expenses 殡殓费的免税额 ir6aV|ea!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?q`i MiN  
allowance for repairs and outgoings 修葺及支出方面的免税额 a6gw6jQ  
allowance to debtor 给债务人的津贴 uBts
?02  
alteration of capital 资本更改 bkdXBCBx?  
alternate trustee 候补受托人 5ih>x3S1/  
amalgamation 合并 +[ ?!@)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ` +YtTK  
ambit of charges 征税范围；收费范围 <Z.`X7]Uk  
amended valuation 经修订的估值 \~8W0q.4M  
American Commodities Exchange 美国商品交易所 8(Az/@=n  
American Express Bank Limited 美国运通银行 ~g!!#ad  
American Stock Exchange 美国证券交易所 p*PzfSLN  
amortization 摊销 N~]qQoj,  
amount due from banks 存放银行同业的款项 +Kgl/Wg%  
amount due from banks abroad 存放海外银行同业的款项 62ru%<x=  
amount due from holding companies 控股公司欠款 IN/$b^Um  
amount due from local banks 存放本港银行同业的款项 4Wgzp51Aq!  
amount due to banks 银行同业的存款 J%"5?)[z  
amount due to banks abroad 海外银行同业的存款 ,esEh5=Ir  
amount due to holding companies 控股公司存款 m%.4OXX"&  
amount due to local banks 本港银行同业的存款 80Y%C-Y:  
amount due to outport banks 外埠银行同业的存款 q
oZi1,i'  
amount for note issue 发行纸币的款额 s O#cJAfuu  
amount of bond 担保契据的款额 bqH [-mu6  
amount of consideration 代价款额 -o~zb-E  
amount of contribution 供款数额 J3y
_JoS  
amount of indebtedness 负债款额 uNI&U7_"  
amount of principal of the loan 贷款本金额 $Z;8@O3  
amount of rates chargeable 应征差饷数额 ;>2-  
amount of share capital 股本额 !%$[p'  
amount of sums assured 承保款额 bYLYJ`hH<R  
amount of variation 变动幅度 x"Ll/E)\v]  
amount of vote 拨款数额 Pt85q?->  
amount payable 应付款额 _xAru9=n^  
amount receivable 应收款额 vk|f"I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B{\Y~>]Pj  
analysis 分析 l1]N&jN{  
ancillary risk 附属风险 O`CZwXD  
annual account 周年帐目；周年帐目报表；年度决算；年结 S$SCW<LuN  
annual accounting date 年结日期 /\Nc6Z/ L  
annual allowance 每年免税额；年积金；年度津贴；年津 FV9{u[3m  
annual balance 年度余额 X[
Iy6qt  
annual disposable income 每年可动用收入 zx<t{e7  
annual estimates 周年预算 J t.<Z&  
annual fee 年费 8{0XqE~ix=  
annual general meeting 周年大会 ^GV'Y  
annual growth rate 年增率；每年增长率 =( ZOn=IL  
annual long-term supplement 长期个案每年补助金 346 z`5  
annual pensionable emolument 可供计算退休金的年薪 "yH?df2
4  
annual report 年报 !r.-7hR$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D'[:35z  
annual return 周年报表；周年申报表；每年报税表格 wDi/oH/H  
Annual Return Rules 《周年报表规则》 vKnZ==B  
annual review of consumer prices 每年消费物价回顾 *JImP9SE  
annual roll-forward basis 逐年延展方式 mD> J,E  
annual salary 年薪 f-#:3k*7S  
annual statement 年度报表；年度决算表 l'm|**  
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 ~H#c-B  
annuitant 年金受益人 Oa:C'M b  
annuity 年金 (su7*$wV  
annuity contract 年金合约 $`UdG0~  
annuity on human life 人寿年金 &L0Ii)Ns  
antecedent debt 先前的债项 28v^j*=* \  
ante-dated cheque 倒填日期支票 sR$abN+u  
anticipated expenditure 预期开支 Btznms'  
anticipated net profit 预期纯利 Q^<amM!  
anticipated revenue 预期收入 N'{Yhx u  
anti-inflation measure 反通货膨胀措施 ~I N g9|  
anti-inflationary stance 反通货膨胀立场 :kcqf,7  
apparent deficit 表面赤字 g:RS7od=,  
apparent financial solvency 表面偿债能力 6v{&,q  
apparent partner 表面合伙人 }{+?>!qDt  
application for personal assessment 个人入息课税申请书 zATOFV  
application of fund 资金应用 j+'ua=T3  
application to release as liquidator and to destruct the books of accounts and documents O:I]v@  
申请免除清盘人职务及毁灭帐簿与文件 *# <%04f  
appointed actuary 委任精算师 \ P6 !  
appointed auditor 委任核数师；委任审计师 7>i
m2"zm  
appointed trustee 委任的受托人 %_n%-Qn  
appointer 委任人 ?`OFn F,K  
apportioned pro rata 按比例分摊 (ID%U  
apportionment 分配；分摊 -`ljKp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5.-:)=  
apportionment formula 分摊方程式 r=.@APZB  
apportionment of estate duty 遗产税的分摊 G "+[@|  
appraisal 估价；评估 1d!s8um;  
appreciable growth 可观增长 7`~0j6FY  
appreciable impact 显着影响 _LgP  
appreciable increase 可观增长 O6e$vI@  
appreciation 增值；升值 J|jvqt9C  
appreciation against other currencies 相对其他货币升值 % dFz[b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a(IE8:yU`  
appreciation tax 增值税 uUS~"\`fk  
appropriation 拨款；拨用；拨付 ;R&W#Q7>3  
appropriation account 拨款帐目 |63uoRr  
Appropriation Bill 拨款法案 ~9rNP{+  
appropriation-in-aid system 补助拨款办法 JkR%o #>5  
approved assets 核准资产 pno}`Cer  
approved basket stock 认可一篮子证券 ]~$@x=p2e  
approved budget 核准预算 1 39T*0C  
approved charitable donation 认可慈善捐款 k]gPMhe  
approved charitable institution 认可慈善机构 U`N?<zm<oO  
approved currency 核准货币；认可货币 Ax|'uvVAPT  
approved estimates 核准预算 I`xC0ZUKj  
approved estimates of expenditure 核准开支预算 [x?9<#T  
approved overseas insurer 核准海外保险人 ":e6s c
o  
approved overseas trust company 核准海外信托公司 '/D2d  
approved pooled investment fund 核准汇集投资基金 [e\IHakj  
approved provident fund scheme 认可公积金计划 5WHqD!7u  
approved provision 核准拨款 ~9@527m<',  
approved redeemable share 核准可赎回股份 U*N{H$ACuR  
approved regional stock 认可地区性证券 T/u61}'U{  
approved retirement scheme 认可退休金计划 m{>"  
approved subordinated loan 核准附属贷款 x| D|d}  
arbitrage 套戥；套汇；套利 |,KsJ2hD  
arbitrageur 套戥者；套汇者 ('%Y3z;  
arbitrary amount 临时款项 xc'uCbH  
arrangement 措施；安排；协定 Qu/f>tJN;  
arrears 欠款 }'{"P#e8"q  
arrears of pay 欠付薪酬 X9c<g;  
arrears of revenue 逾期未收税款；逾期未收的帐项 F~fN7<9R  
articles of association 组织章程；组织细则；组织章程细则 i.K!;E>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^^k9Acd~p  
ascertainment of profit 确定利润 F@z%y'5 Z*  
"Asia Clear" “亚洲结算系统” [ZG>FJDl8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  3bd`q $  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 w&}<b%l  
Asian Development Fund [ADF] 亚洲发展基金 ,;MUXCC'  
Asian dollar bond 亚洲美元债券 a{^2c!  
Asian dollar market 亚洲美元市场 [Ous|a[)o  
Asian dollar rate 亚洲美元利率 [[w-~hHH-  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ymnh%wS  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Qru&lAYc<  
asked price 沽盘；喊价；索价；卖方报价 RI<smt.Ng  
assessable income 应评税入息 C:AV?  
assessable loss 应评税亏损 wYFkGih  
assessable profit 应评税利润 zNGUll$  
assessable value 应评税值 =>o !  
assessed profit 估定利润 |gk4X%o6  
assessed value 经评估价值 LB.B w  
assessment 评税；评定；估价；评税单 +F,])p4,]i  
assessment number 评税编号；估价编号 i,;a( Sy4  
assessment of additional tax 补加税评税 OP=oSfa  
assessment of performance 业绩评估；实绩评价 T6?03cSE  
Assessor 评税主任 #CJET  
asset price bubbles 资产价格泡沫 w|I5x}ZFG  
asset-backed securities 具资产保证的证券 >sAaLR4  
assets accretion 资产增值 YVHf-uP  
assets and liabilities 资产与负债 kwww5p ["  
assets betterment statement 资产递增表；资产改进表 8)s0$6
4Ra  
assets lending 实物放款；有抵押贷款 Pdh`Gu1:3  
assets of the company passing on the death 死者去世时转移的公司资产 qb=%W  
assets pledged as security for liabilities 用作负债抵押的资产 ?&qQOM~b-\  
assets portfolio 资产投资组合 9%R"(X)  
assets price 资产价格 nT~XctwF  
assets quality 资产质素 MdEds|D  
assets realization 资产变现 S^i8VYK,C5  
assets refinancing arrangement 资产再集资安排 a_\
7Ho$^  
assets securitization 资产证券化 x~m$(LT  
assets situated outside Hong Kong 在香港以外地方的资产 eC 2~&:$L  
assets stripping 削减资产；拆卖资产 s
AjUX.c  
assets value 资产值 lpB:lRM  
assignee 承让人 GaJE(N  
assignment 转让；转让书；转让契 G.N`  
assignment of interest 权益转让 f `b6E J  
assignment of letters patent and trade mark 专利证书及商标转让 `CL\-  
assignment of property 物业转让；物业转让书 d@8:f  
assignment right 转让权 247vU1  
assignor 转让人 `6YN/"unfp  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ]m&Ss  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?|`n&HrP  
associate member 附属会员 PxWH)4  
associated body corporate 相联法人团体 @qWClr{`  
associated company 相联公司；联属公司 ~ e<,GUx(]  
associated corporation 相联法团 V3|" v4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -W/D Cj<  
公认会计师公会〔英国〕 3*{l^<`:gA  
Association of Futures Exchange Brokers 香港期货经纪协会 #;1RStb:zj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <JXHg,Q  
association of underwriters 承保人组织 &{#6Z  
assumption of control 接管 S,,Wb&A$  
assurance 担保；保险；转易；转易书 iB~dO @  
assurance of interest 权益的转易 S<*1b 6%D  
at 19XX price 按一九ＸＸ年价格计算 +?QHSIQo  
at a discount 按赔价计算；按贴水价格计算；打折扣 
:vS/Lzk  
at a premium 按溢价计算；按升水价格计算
SN7_^F  
at call 通知付款；按通知 Gw6Odj  
at constant market price 按固定市价计算 X=Y(,ZR(&  
at constant price 按固定价格计算 o8A8fHl  
at cost 按成本计算 wvxqgXnB\  
at current market price 按当时市价计算；按现时市价计算 KB~`3Wj|Z  
at current price 按当时价格计算；按现时价格计算 =_6 Q26  
at factor cost 按要素成本计算；按生产要素成本计算 yk^2<?z>2  
at money-of-the-day price 按付款当日价格计算 #K`[XA  
at or better 按指定或较佳价位〔买卖指令〕 JvCy&xrE;  
at par 按面值计算；平价 cdI"=
B+C\  
at sight 见票即付 c>r~pY~$  
at the close 按收市盘 b;vVlIG  
at the opening 按开市盘 2>J;P C[;  
attestation 见证；见证条款 XfEp_.~JM  
at-the-money option 平价期权 y+7+({
w<  
attorney 受权人；受托代表人 R+U*]
5~R  
attornment 新拥有人承认书 ojJuac4  
attributable profit 可归属利润 3c:fYE  
attributable share value 可归属股份价值 %rl<%%T#.M  
Auckland Stock Exchange 奥克兰证券交易所 $j!:ET'V  
auction 拍卖 2]x,joB  
auctioneer 拍卖商 Mx3fT>?  
audit 审计；核数 U`{
M1@$  
Audit Commission 审计署 MP )nQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] r'|ei,  
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〕 $fPiR  
audit review 帐目审查 3EA_-?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 OzxiT +  
audited account 审计帐目；经审计的帐目 Un+- T  
audited annual account 经审计的周年帐目 w8KxEV=  
audited balance sheet 经审计的资产负债表 ;?-{Uk  
auditor 核数师；核数主任；审计师 E1A5<^t  
auditor's certificate 核数师证明书；审计师证明书 O|9Nl*rXz  
auditor's report 核数师报告；审计师报告 q}E'x/s2m  
Aussie bond 澳元债券 h9nh9a(2  
austerity budget 紧缩预算 ds2xl7jg  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :efDPNm5  
Australia All Ordinaries Index 澳洲所有普通股票指数 Tjj27+y*\  
Australian Dollar [AUD] 澳元 =*UVe%N4  
Australian Options Market 澳大利亚期权市场 y#O/Xw  
Australian Securities Commission 澳洲证券事务监察委员会 r$LU$F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F"tM?V.|  
Australian Stock Exchange 澳大利亚证券交易所 ?f5||^7  
Austrian Schilling [ATS] 奥地利先令 .Rb4zLYL*w  
authentication 认证；鉴证 AO7X-,  
authority to purchase 委托购买证；委购书 D [v225  
authorization 认可；核准；授权；授权书 mndEB!b  
authorization by direction 指示授权 ,yfJjV*I  
authorization by instruction 指令授权 JmBMc}54  
authorization by warrant 令状授权 c(3c|n  
authorization of unit trust 单位信托的认可 ?]}=4  
authorized agent 指定代理人 D{+D.4\  
authorized capital 法定资本 1P BnGQYM  
authorized clerk 出市员 y7z ,I  
authorized dealer 认可交易商 dVJ9cJ9^  
authorized financial institution 认可财务机构 Lk)T
K/JM)  
authorized fund 认可基金 i-sm9K'ns  
authorized fund house 获授权的基金公司；认可基金公司 k6;pi=sYNW  
authorized institution 认可机构 $7Tj<;TV  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @3I?T Q1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4LJOT_  
authorized insurer 获授权保险人；获认可承保人 a=[|"J<M  
authorized investment 特准投资项目 u^L_XA  
authorized person 获授权人 EYZ,GT-I  
authorized representative 获授权代表 \qJ^n %  
authorized share capital 法定股本 %!L*ec%,  
automated quotation system 自动报价系统 OJ7
y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?xE'i[F @  
自动交易系统〔香港期货交易所有限公司〕 GlT/JZ9  
automatic adjustment mechanism 自动调整机制 S2=x,c$  
automatic adjustment system 自动调整系统 25;`yB$  
Automatic Clearing House 自动票据交换所 ?CpM.{{s  
automatic exchange rates accumulation system 自动化汇率累集系统 NL"w#kTc()  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 s6oIj$  
automatic teller machine [ATM] 自动柜员机 368H6 Jj  
autopay 自动转帐
s%N6^}N  
available assets 可用资产 z2dW)_fU$  
available fiscal reserve 现存财政储备 !:D,|k\m  
available profit 可用利润 _
`9WNJiL  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 uVw|jj  
average 平均；平均数；海损 S.owVMQ  
average basic salary 平均基本薪金 [} %=&B  
average consumer expenditure 平均消费开支；一般消费开支  8KzH -  
average cost 平均成本 _<)HFg6  
average cost of land production 增辟土地平均成本 =?hbi]  
average daily turnover 平均每日成交额 DH4|lb}  
average daily wage rate 平均每日工资率 FJB /tg  
average expenditure pattern 平均开支模式 ~HBx5Cpi  
average growth rate 平均增长率 9lX+?m~ ~  
average net fixed assets 固定资产平均净值 (=s%>lW|  
average of relatives 相对价格平均数 %S%0/  
average price 平均价格 y$?O0S%F  
average propensity to consume 平均消费倾向；一般消费倾向 t3.I ` Z  
average propensity to save 平均储蓄倾向；一般储蓄倾向 i32S(3se  
average rate 平均率 NB&zBJ#  
average revenue 平均收入；平均收益 qh wl  
average stock 平均库存；平均存货 2\[ Q{T=Qe  
average yearly rent 平均年租 9kas]zQ%=P  
avoidance of double taxation 避免双重课税 u%CJjy  
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 Eqt>_n8  
Ns[.guWu-  
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