一些有用的会计术语(也不知道发的地方对不对)A

A: 69IBG,N'  
A share Ａ股；甲类股份 ^ro?.,c T  
abatement of tax 减税；减扣免税额 y"){?  
ABN AMRO Bank N.V. 荷兰银行 (:hPT-1  
above-the-line expenditure 线上项目支出；经常预算支出 M8g=t[\  
above-the-line receipt 线上项目收入；经常预算收入 HVk3F|]V  
ABSA Asia Limited 南非联合亚洲有限公司 I/Vlw-  
absolute change 绝对数值变更 xE0+3@_>>  
absolute expenditure 实际开支 _$, .NK,6  
absolute guideline figure 绝对准则数字 UO!OO&l!  
absolute interest 绝对权益 !\"C
<*5  
absolute order of discharge 绝对破产解除令 !CsoTW9C:  
absolute profit margin 绝对利润幅度 SJy?
^  
absolute value 实值；绝对值 D|+H!f{k  
absolutely vested interest 绝对既得权益 pf2$%lE  
absorbed cost 已吸收成本；已分摊成本 8, WQ}cC  
absorption 吸收；分摊；合并 }Y-f+qX*  
absorption rate 吸收率；摊配率；分摊率 wuh$=fya  
ACB Finance Limited 亚洲商业财务有限公司 Fa>Y]Y0r  
acceptable form of reciprocity 合理的互惠条件 @c{Z?>dUc#  
acceptable rate 适当利率；适当汇率 31bKgU{  
acceptance agreement 承兑协议 "@Te!.~A.  
acceptance for honour 参加承兑 k_y@vW3  
acceptor 承兑人；接受人；受票人 {&2$1p/9'  
acceptor for honour 参加承兑人 ETtK%%F0  
accident insurance 意外保险 ls/:/x(5d  
Accident Insurance Association of Hong Kong 香港意外保险公会 TuX#;!p6  
accident insurance scheme 意外保险计划 lSbAZ6  
accident year basis 意外年度基准 S:t7U%  
accommodation 通融；贷款 0|NbU  
accommodation bill 通融票据；空头票据 "+)ey>_  
accommodation party 汇票代发人 DE. Pw+5<.  
account balance 帐户余额；帐户结余 vKI,|UD&-  
account book 帐簿 "+7~C6[s  
account collected in advance 预收款项 i5)trSM|  
account current book 往来帐簿 m=opY~&h  
account of after-acquired property 事后取得的财产报告 %K/rPhU  
account of defaulter 拖欠帐目 Bp4QHv9xqL  
account payable 应付帐款 KH@M & >=^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0"<gg5  
account receivable 应收帐款 n#x{~oQc  
account receivable report 应收帐款报表 3[8'pQ!&  
account statement 结单；帐单；会计财务报表 <xc"y|7X  
account title 帐户名称；会计科目 qWP1i7]=/  
accountant's report 会计师报告 Y$'fds4P  
Accountant's Report Rules 会计师报告规则 sG^b_3o)A  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #xts*{u-#  
Accounting Arrangements 《会计安排》 lffw7T~  
accounting basis 会计基础 FiIN\  
accounting by Official Receiver 破产管理署署长呈交的帐目 !H.&"~w@  
Accounting Circular 《会计通告》 mX"z$  
accounting class 会计类别 ~v<r\8`OI2  
accounting date 记帐日期；会计结算日期 r_R|.fl
<[  
accounting for money 款项核算 E8?Q>%_  
Accounting Officer 会计主任 BD9` +
9
 
accounting period 会计报告期；会计期 ;((gmg7,  
accounting policy 会计政策；会计方针 )6!SFj>.O  
accounting practice 会计惯例 OBj.-jL  
accounting principle 会计准则  snN1  
accounting record 会计记录 
g*^"x&  
accounting report 会计报告 !8P#t{2_|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ch< zpo:  
Accounting Society of China 中国会计学会 B4J^ rzK  
accounting statement 会计报表 VS 8|lgQ  
accounting system 会计制度；会计系统  {kmaMP  
accounting transaction 会计事项；帐务交易 )"f>cYF  
accounting treatment 会计处理 Q&n|tQ*4  
accounting year 会计年度 v 7Pv&|  
accretion 增值；添加 ,Cx5( ~kU  
accrual 应计项目；应累算数目 -/FCd(  
accrual basis 应计制；权责发生制 . vYGJ8(P  
accrual basis accounting 应计制会计；权责发生制会计 8n2*z  
accrue 应累算；应计 LkNfcBa_  
accrued benefit 应累算利益 Mu{mj4Y{  
accrued charges 应计费用 E!ZDqq
 
accrued cumulative preference share dividend 应累算的累积优先股股息 v&uIxFCR  
accrued expenses 应累算费用 C~6aX/:  
accrued interest payable 应付利息；应计未付利息 [*50Ng>P`  
accrued interest receivable 应收利息；应计未收利息 v[HxO?x^  
accrued right 累算权益 A03PEaZO  
accruing profit 应累算的利润 *rW]HNz  
accumulated fiscal reserve 累积财政储备 ko  ~iDT  
accumulated profit 累积利润；滚存溢利 } |sP;Rpu  
accumulated reserve 累积储备 *D`,z3/*  
accumulation of surplus income 累积收益盈余 ~L4"t_-  
acquired assets 既得资产 qQVqS7 t  
acquisition 收购；购置；取得 CZ1tqAk-  
acquisition cost 购置成本 uwf3  
acquisition expenses 购置费用 d~28!E+  
acquisition of 100% interest 收购全部股权 Hm4lR{A  
acquisition of control 取得控制权 Tm`QZh3  
acquisition of fixed assets 购置固定资产 g,Q!F  
acquisition of shell “买壳” {Y\hr+A  
acquisition price 收购价 ,`H=
%#  
act of God 天灾 XFd[>U<X  
acting partner 执事合伙人 uOZ+9x(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 lr^-  
active partner 积极参与的合伙人 KnU"49  
active trading 交投活跃 T@k&YJ  
actual circulation 实际流通 t6js@Ih  
actual cost 实际成本 :*Ckq~[Hg  
actual expenditure 实际开支；实际支出 M@csB.'  
actual income 实际入息；实际收入；实际收益 4W^0K|fq  
actual market 现货市场 +IJpqFH  
actual price 现货价；实际价格 /&ph-4\i  
actual profit 实际利润 A$|> Jt  
actual quotation 实盘；实际价位；实际报价 Npq=jlj  
actual year basis 按实际年度计算 [[TB.'k  
actuals 实货 xazh8X0P  
actuarial investigation 精算调查 zwAuF%U  
actuarial principle 精算原则 YS~\Gls%  
actuarial report 精算师报告 7b Gzun&  
Actuarial Society of Hong Kong 香港精算学会 .R:eN&Y8y  
actuarial valuation 精算师估值 l`,`N+FG  
actuary 精算师 {J|P2a[  
ad referendum agreement 暂定协议；有待覆核的协定 (-"A5(X:/  
ad valorem duty 从价税；按值征税 %yptML9  
ad valorem duty system 从价税制 ,riwxl5*E/  
ad valorem fee 从价费 B#q5Ut  
ad valorem tariff 从价关税 zRsA[F#  
additional allowance 额外免税额 orTTjV]_m  
additional amount for unexpired risk 未过期风险的额外款额 -6)ywq^{z  
additional assessable profit 补加应评税利润 YM#XV*P0 q  
additional assessment 补加评税 xcoYo  
additional commitment 额外承担 y)/d-  
additional commitment vote 额外承担拨款 u4Vc:n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \ fwf\&  
additional dependent parent allowance 供养父母额外免税额 )\^%w9h  
additional provision 额外拨款 l;?.YtMg  
additional stamp duty 附加印花税 M: `FZ}&L  
additional tax 补加税罚款；补加税款 _+^3<MT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4N#0w]_,>Y  
adjudged bankrupt 被裁定破产 6x -PGq  
adjudicated bankrupt 裁定破产人 5X~ko>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~|!q>z  
adjudication of bankruptcy 裁定破产；宣告破产 sU{+.k{  
adjudication of insolvency 裁定无力偿还债务 FeCQGT  
adjusted actual 经调整的实数；调整后的实数 K$(U>D|  
adjusted current assets 经调整的流动资产；调整后的流动资产 WgY\m&  
adjusted figure 经调整的数字；调整后的数额 -3KB:K<  
adjusted liabilities 经调整的负债；调整后的负债 rhL<JTS  
adjusted loss 经调整的亏损；调整后的亏损 2|Tt3/Rn  
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 ,PIdPaV--  
adjusted profit 经调整的利润；调整后的利润 R]ppA=1*_l  
adjusted surplus 经调整的盈余额；调整后的盈余额 _NZ) n)  
adjusted value 经调整的价值；调整后的价值 0BE%~W  
adjustment 调整；修订；理算〔保险〕 2%WZ-l!i  
adjustment centre 调剂中心 eKu&_q  
adjustment lag 调整过程的时间差距；调整时差 iUl{_vb  
adjustment mechanism 调整机制 XFBk:~}sI  
adjustment of loss 亏损调整 oWJ}]ip  
adjustment process 调整过程；调整程序 ifBJ$x(B.  
adjustment range 调整幅度 6aK%s{%3s  
administered exchange rate 受管制汇率 hefV0)4K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _X@:-_  
administration expenses 行政费用 MjG.Ili$m  
administration fee 手续费；行政费 5^%^8o  
administration in bankruptcy 破产管理 O<%U*:B  
administration order 遗产管理令 0<>iMrD  
administrator 管理人；遗产管理人 gXf_~zxS  
administrator of the estate 遗产管理人 gR?3)m  
admission of debt 债项承认书 JWxPH5L  
admission of proof 接纳债权证明 8YYY *>  
advance 放贷款项；垫付款项；预支款项；预付款项 KY_qK)H  
advance account 暂支帐目；预付款帐户 .h*
&$c/l  
advance compensation 预付补偿金 ` D4J9;|;]  
advance from shareholder 股东垫款 SX FF  
advance pending reimbursement 预支以待日后付还 *nC<1.JW  
advanced economy 先进经济体系 :I&iDS>u1  
advancement 预付；预付财产 ] c'owj  
advances warrant 垫款令 *|`'L  
advancing 贷出 X;}_[=-  
adverse balance 逆差 sI^1c$sBN  
adverse exchange 逆汇 Ex*g>~e  
advertisement addressed to shareholders 在报章刊登的致股东通告 =%RDT9T.  
advice for collection 托收通知书 Y ,}p  
advice of drawing 提款通知书；汇票通知书 yp :yS  
advice of payment 付款通知 "4r
5n8  
Advisory Committee [Securities and Futures Commission] 3a#!^G!~  
谘询委员会〔证券及期货事务监察委员会〕 Rl S=^}>  
Advisory Committee on Diversification 经济多元化谘询委员会 Q"Bgr&RJ  
affidavit 誓章；遗产申报誓章 6XX5K@  
affidavit of no receipt 述明无收款的誓章 tB1Qr**  
affiliate 联号；联营公司；附属公司 oxad}Y  
affiliated company 附属公司；联号；联营公司 m:"2I&0)WM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 g@j:TQM_0  
affordability 负担能力 \64
(`6>  
African Development Bank [AfDB] 非洲开发银行 2_Pe/  
after-acquired property 事后取得的财产 '
ugG^2Y  
after-hours dealing 市后交易 W C`1;(#G  
after-tax profit 税后盈利；税后利润；税后溢利 4Uwt--KtFh  
agency agreement 代理协议 (+Uo;)~!YC  
agency expenses 代理机构的开支 o/&:w z  
agency fee 代理费 r[\4
7cG  
Agency Law 《代理法》 6=H-H\iw  
agent 代理人；承销人 m+vwp\0  
agent of company 公司代理人 huR<+ =!  
agent's fee 代理人费；经纪费 rre;HJGEL  
aggregate 总计；总数；总体数字 tL IE^  
aggregate amount 总款额；总额 ' u0{h  
aggregate assets and liabilities 总体资产与负债 HX <;=m  
aggregate at constant price 按固定价格计算的总体数字 +SP5+"y@  
aggregate demand 总需求 mybDK'EW  
aggregate gross position 总持仓量 9ge$)q
@3  
aggregate limit 总限额 zR5D)`Ph
 
aggregate of salaries tax 合计薪俸税 $/d~bk@=l  
aggregate performance 总体表现；总体业绩 w]%r]PwU+  
aggregate supply 总体供应 _ !P
h1  
aggregate surplus 总盈余 g
.9MPN  
aggregate total 整体总额 wTTQIo60  
aggregate value 总值；合计价值 J7E/2Sl  
aggregated basis 合计基准 s%/0WW0y^  
aggregated net chargeable income 合计应课税入息实额 (/N`Wu  
aggregation 合并计算；合计；总和 ?9PNCd3$d  
aggregation of incomes of husband and wife 夫妇入息合并计算 k}<mmKB  
aggregation of property 财产的总和 U O[p  
agio 差价；贴水 m<076O4|`  
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》 hA~}6Qn  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .t}nznh  
《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》 UbuxD})  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wicg8[T=B  
《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》 }M9'N%PU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =+"XV8Fi,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ](0A/,#q6  
agreement for a settlement 授产协议 "/\:Fdc^  
agreement for assignment 转让协议 g6*}&.&  
agreement for sale 售卖协议；买卖协议 hpw;w}m  
agreement for sale and purchase 买卖协议 Gge"`AT  
agreement for the payment of interest 支付利息协议 Uz62!)  
agreement for the repayment of money 还款协议 $[1 M2>[  
agreement of reinsurance 再保险协议 ,Qh4=+jwqn  
Agricultural Bank of China 中国农业银行 N4D_ 43jz  
air passenger departure tax 飞机乘客离境税 Z`:V~8=l  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :)MZgW  
airport tax 机场税 A&t}s #3  
alcohol duty 酒精税 )c!f J7o:  
alienation 让与；让渡；转让 K+GjJ8  
alimony 生活费；赡养费 O0Z'vbFG  
All Ordinaries Index [AOI] 所有普通股指数 + 6}FUi!"e  
all risks 全险；综合险 0\i&v  
All Sales Record for Stock Market 《股票市场成交报告》 q|6lw 74`  
Allied Capital Resources Limited 新联财务有限公司 
 T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 , n EeI&  
allocation letter 拨款信件 ZERd#7@m+  
allocation of fund 分配款项；预留款项 %8$wod6  
allocation of profit 利润分配；溢利分配 p
FG~XW  
allocation warrant 拨款令 |Rab'9U^  
allotment 分配；配股 @%jzVF7  
allotment notice 股份配售通知；配股通知 8.A; I<  
allotment of shares 股份分配 \K)q$E<!  
allowable 可获宽免；免税的 v/m6(z  
allowable business loss 可扣除的营业亏损 ,Wdyg8&.  
allowable expenses 可扣税的支出 nH_A`m3%/  
allowance 免税额；津贴；备抵；准备金 +q2l,{|?  
allowance for debts 债项的免税额 <Z0Tz6/j,  
allowance for depreciation by wear and tear 耗损折旧免税额 iI_Fbw8  
allowance for funeral expenses 殡殓费的免税额
nGu
F,0j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 WIhf*LF"  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?Dfgyz  
allowance to debtor 给债务人的津贴 *X)OdU  
alteration of capital 资本更改 B)c.`cfr*\  
alternate trustee 候补受托人 #6YNgJNk  
amalgamation 合并 a-kU?&* y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M$?~C~b!*  
ambit of charges 征税范围；收费范围 2h/`RefHJ  
amended valuation 经修订的估值 Db3tI#  
American Commodities Exchange 美国商品交易所 Zwq_&cJK  
American Express Bank Limited 美国运通银行 ,v^it+Jc'  
American Stock Exchange 美国证券交易所 JY_' d,O  
amortization 摊销 U}{r.MryFG  
amount due from banks 存放银行同业的款项 M`5^v0,C  
amount due from banks abroad 存放海外银行同业的款项 wv*r}{%7g[  
amount due from holding companies 控股公司欠款 fY6&PuDf.  
amount due from local banks 存放本港银行同业的款项 &9O-!  
amount due to banks 银行同业的存款 \C>I6{  
amount due to banks abroad 海外银行同业的存款 *D9QwQ _|  
amount due to holding companies 控股公司存款 3W27R  
amount due to local banks 本港银行同业的存款 sDwSEg>#B  
amount due to outport banks 外埠银行同业的存款 t;? q#!uc  
amount for note issue 发行纸币的款额 8d>OtDLa  
amount of bond 担保契据的款额 $QY(7Z"  
amount of consideration 代价款额 g,q&A$Wi  
amount of contribution 供款数额 a(<nk5  
amount of indebtedness 负债款额 z?K+LTf8  
amount of principal of the loan 贷款本金额 RLIugz{IH  
amount of rates chargeable 应征差饷数额 d:j$!@o  
amount of share capital 股本额 O!|:
ZMjF  
amount of sums assured 承保款额 sNNt0q(  
amount of variation 变动幅度 AAs&wYp8Yh  
amount of vote 拨款数额 ;1o"Oij  
amount payable 应付款额 E>7[ti_p5  
amount receivable 应收款额 C f<,\Aav  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T{ojla(  
analysis 分析 h?idRaN_  
ancillary risk 附属风险 b0 5h,  
annual account 周年帐目；周年帐目报表；年度决算；年结 {0[qERj"z  
annual accounting date 年结日期 *W0`+#Dcv  
annual allowance 每年免税额；年积金；年度津贴；年津 DsP+#PX  
annual balance 年度余额 Nlo*vu  
annual disposable income 每年可动用收入 UZdpKi@  
annual estimates 周年预算 38f9jF%7j  
annual fee 年费 dM$]OAT  
annual general meeting 周年大会 /*8"S mte  
annual growth rate 年增率；每年增长率 8" \>1{^  
annual long-term supplement 长期个案每年补助金 Nc]]e+N#V  
annual pensionable emolument 可供计算退休金的年薪 O
k,hm.|  
annual report 年报 e0aeiG$/0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '|6j1i0x  
annual return 周年报表；周年申报表；每年报税表格 Yr0%ZYfN  
Annual Return Rules 《周年报表规则》 V%3K")  
annual review of consumer prices 每年消费物价回顾 nGg>lRL
  
annual roll-forward basis 逐年延展方式 ;[*7UE+#7  
annual salary 年薪 F02NnF  
annual statement 年度报表；年度决算表 sbG3,'i)  
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 ~s !+9\Fi  
annuitant 年金受益人 7?F0~[eGG  
annuity 年金 W>h[aVTO  
annuity contract 年金合约 6r^(VT  
annuity on human life 人寿年金 =b6Q2s,i  
antecedent debt 先前的债项 \.}* s]6  
ante-dated cheque 倒填日期支票 5Rc 5/m  
anticipated expenditure 预期开支 *}LYMrP  
anticipated net profit 预期纯利 #LcF;1o%o2  
anticipated revenue 预期收入 rH & ^SNc  
anti-inflation measure 反通货膨胀措施 I*'QD)  
anti-inflationary stance 反通货膨胀立场 S=o Ab&  
apparent deficit 表面赤字 (B[0BjU  
apparent financial solvency 表面偿债能力 i8EMjLBUR  
apparent partner 表面合伙人 wG-X833\(  
application for personal assessment 个人入息课税申请书 zg"
<N  
application of fund 资金应用 2pZ|+!xc+  
application to release as liquidator and to destruct the books of accounts and documents 6\(\  
申请免除清盘人职务及毁灭帐簿与文件 $Y>LUZ)b&8  
appointed actuary 委任精算师 3"cAwU9
 
appointed auditor 委任核数师；委任审计师 yht_*7.lM  
appointed trustee 委任的受托人 ;i\i+:=  
appointer 委任人 9.>v ;:vL  
apportioned pro rata 按比例分摊 c7sW:Yzil  
apportionment 分配；分摊 T?Hs_u{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /}(w{6C  
apportionment formula 分摊方程式 5{j1<4zxR  
apportionment of estate duty 遗产税的分摊 ,I[  
appraisal 估价；评估 8/]5h%  
appreciable growth 可观增长 pOx0f;'G+  
appreciable impact 显着影响 z$S)|6Q  
appreciable increase 可观增长 F
4KXx^~o  
appreciation 增值；升值 !m:SRNPg  
appreciation against other currencies 相对其他货币升值 BQ &|=a6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;}1*M !  
appreciation tax 增值税 # bP1rQ0
 
appropriation 拨款；拨用；拨付 PT|t6V"wd  
appropriation account 拨款帐目 / bfLox  
Appropriation Bill 拨款法案 >P/.X^G0  
appropriation-in-aid system 补助拨款办法 IhY[c/|i  
approved assets 核准资产 LzP+l>m  
approved basket stock 认可一篮子证券 P>Pw;[b>O  
approved budget 核准预算 ^!?W!k!:V  
approved charitable donation 认可慈善捐款 F"~uu9u  
approved charitable institution 认可慈善机构 ?!cUAa>iH  
approved currency 核准货币；认可货币 f)/Yru. ;  
approved estimates 核准预算 \M<C6m5  
approved estimates of expenditure 核准开支预算 F0])g  
approved overseas insurer 核准海外保险人 wwk=*X-8  
approved overseas trust company 核准海外信托公司 5Z1b9.;.,  
approved pooled investment fund 核准汇集投资基金 Y!"LrkC  
approved provident fund scheme 认可公积金计划 0c /xE<h  
approved provision 核准拨款 \"|E8A6/  
approved redeemable share 核准可赎回股份 6f{Kj)  
approved regional stock 认可地区性证券 ):kDWc  
approved retirement scheme 认可退休金计划 o[&*vc)  
approved subordinated loan 核准附属贷款 48W$,  
arbitrage 套戥；套汇；套利 p^MV<}kk  
arbitrageur 套戥者；套汇者 8<{)|GoqB  
arbitrary amount 临时款项 R~PD[.\u  
arrangement 措施；安排；协定 yC(xi"!  
arrears 欠款 hZ[,.  
arrears of pay 欠付薪酬 M9M~[[   
arrears of revenue 逾期未收税款；逾期未收的帐项 {OH"d  
articles of association 组织章程；组织细则；组织章程细则 SI^!e1@M[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l'y)L@|Qrh  
ascertainment of profit 确定利润 ?45bvkCT  
"Asia Clear" “亚洲结算系统” Hj2E-RwG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 s<h]2W  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :I[nA?d[&  
Asian Development Fund [ADF] 亚洲发展基金 {ZrIA+eH  
Asian dollar bond 亚洲美元债券 zU}Ru&T9  
Asian dollar market 亚洲美元市场 8t25wPlx  
Asian dollar rate 亚洲美元利率 )E;B'^RVR  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 bXmX@A$#Io  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 a=]tqV_  
asked price 沽盘；喊价；索价；卖方报价 N7=lSBm  
assessable income 应评税入息 w|lA%H7`J  
assessable loss 应评税亏损 4$~eG"wu  
assessable profit 应评税利润 W+k SL{0  
assessable value 应评税值 #R-l2OO^]  
assessed profit 估定利润 A]c'`Nf  
assessed value 经评估价值 @FO=0_;y  
assessment 评税；评定；估价；评税单 )O;6S$z9Y  
assessment number 评税编号；估价编号 vtk0 j  
assessment of additional tax 补加税评税 $3psSQQo  
assessment of performance 业绩评估；实绩评价 `bY>f_5+  
Assessor 评税主任 {(Jbgsxm  
asset price bubbles 资产价格泡沫 #Ie/|  
asset-backed securities 具资产保证的证券 aQzx^%B1  
assets accretion 资产增值 BE>^;`K  
assets and liabilities 资产与负债 # 3UrGom  
assets betterment statement 资产递增表；资产改进表 ;&RBg+Pr  
assets lending 实物放款；有抵押贷款 %{Ib  
assets of the company passing on the death 死者去世时转移的公司资产 "MM)AY*b  
assets pledged as security for liabilities 用作负债抵押的资产 <A@}C+  
assets portfolio 资产投资组合 (#KSwWo{ed  
assets price 资产价格 (JenTL`%u  
assets quality 资产质素 rvfS[@>v  
assets realization 资产变现 76epkiz;=  
assets refinancing arrangement 资产再集资安排 %k3A`ClW  
assets securitization 资产证券化 5e1;m6  
assets situated outside Hong Kong 在香港以外地方的资产 f=:ycd!  
assets stripping 削减资产；拆卖资产 "Tt5cqUQoY  
assets value 资产值 PuO5@SP~  
assignee 承让人
w5Lev}Rb  
assignment 转让；转让书；转让契 \USl9*E  
assignment of interest 权益转让 7n}$|h5D  
assignment of letters patent and trade mark 专利证书及商标转让 lrQNl^K}=  
assignment of property 物业转让；物业转让书 ?gYQE&M !  
assignment right 转让权 *62Cf[a  
assignor 转让人 EC;R^)  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |2AMj0V
~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 FWC\(f  
associate member 附属会员 n4Xh}KtH  
associated body corporate 相联法人团体 $y{rM%6JU  
associated company 相联公司；联属公司 =^ZDP1h/}  
associated corporation 相联法团 kZ5;Fe\*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] S,0h &A9  
公认会计师公会〔英国〕 uE E;~`G  
Association of Futures Exchange Brokers 香港期货经纪协会 ERTjY%A  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ZQ1,6<^9i[  
association of underwriters 承保人组织 )?y${T
 
assumption of control 接管 }jdMo83  
assurance 担保；保险；转易；转易书 @qUgp
*+{  
assurance of interest 权益的转易 OKi}aQ2R*  
at 19XX price 按一九ＸＸ年价格计算 y$$|_ l@  
at a discount 按赔价计算；按贴水价格计算；打折扣 S(2_s,J^  
at a premium 按溢价计算；按升水价格计算 fbg:rH\_  
at call 通知付款；按通知 ]Xm+-{5?!R  
at constant market price 按固定市价计算 ExKyjWAJ  
at constant price 按固定价格计算 >uLWfk+y1  
at cost 按成本计算 Nhf@Y}Cu  
at current market price 按当时市价计算；按现时市价计算 e92,@  
at current price 按当时价格计算；按现时价格计算 NdxPC~Z+  
at factor cost 按要素成本计算；按生产要素成本计算 #M ;j*IBl*  
at money-of-the-day price 按付款当日价格计算 OV2/?  
at or better 按指定或较佳价位〔买卖指令〕 V |cPAT%  
at par 按面值计算；平价 2p %j@O
 
at sight 见票即付 \JLea$TM:  
at the close 按收市盘 _~Id~b  
at the opening 按开市盘 GAP,$xAaW  
attestation 见证；见证条款 mE"(d*fe'  
at-the-money option 平价期权 :@@aIFRv  
attorney 受权人；受托代表人 ]621Z1  
attornment 新拥有人承认书 4$oDq  
attributable profit 可归属利润 TTagZ
I$  
attributable share value 可归属股份价值 P(xgIMc H  
Auckland Stock Exchange 奥克兰证券交易所 Se}&2 R  
auction 拍卖 nPW=m`jG
 
auctioneer 拍卖商 qx5jaa3  
audit 审计；核数 _s18^7  
Audit Commission 审计署 4|/}~9/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8hV>Q  
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〕 N(J'h$E  
audit review 帐目审查 6w`.'5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 XOL_vS24  
audited account 审计帐目；经审计的帐目 Suo%uD  
audited annual account 经审计的周年帐目 PiIP%$72O  
audited balance sheet 经审计的资产负债表 ##6u  
auditor 核数师；核数主任；审计师 Ak kth*p  
auditor's certificate 核数师证明书；审计师证明书 tP1znJh>y  
auditor's report 核数师报告；审计师报告 oM^VtH=>  
Aussie bond 澳元债券 >PYc57S1c  
austerity budget 紧缩预算 }D]y-BbA.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 * ,Le--t  
Australia All Ordinaries Index 澳洲所有普通股票指数 "M3S  
Australian Dollar [AUD] 澳元 A'aYH`j  
Australian Options Market 澳大利亚期权市场 O03N$Jq A  
Australian Securities Commission 澳洲证券事务监察委员会 Nt,:`o |  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 IOd
du2.(  
Australian Stock Exchange 澳大利亚证券交易所 0" F\V  
Austrian Schilling [ATS] 奥地利先令 %bp'`B=  
authentication 认证；鉴证 ^U9b)KA  
authority to purchase 委托购买证；委购书 SuA  @S  
authorization 认可；核准；授权；授权书 cO8yu`4!e  
authorization by direction 指示授权 B7.<A#y2  
authorization by instruction 指令授权 7Hg;SK6t0  
authorization by warrant 令状授权 :#OaE,  
authorization of unit trust 单位信托的认可 9K>~9Za  
authorized agent 指定代理人 ,7Dm p7  
authorized capital 法定资本 Qk2*=BVh  
authorized clerk 出市员 0nPg`@e.  
authorized dealer 认可交易商 Ca["tks  
authorized financial institution 认可财务机构 6!@p$ pm)a  
authorized fund 认可基金 R8>17w.  
authorized fund house 获授权的基金公司；认可基金公司 X`C ozyYuD  
authorized institution 认可机构 ;w;+<Rd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $}EI3a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >~O/ZDu/@  
authorized insurer 获授权保险人；获认可承保人 /%F5u}eW  
authorized investment 特准投资项目 0 s@>e  
authorized person 获授权人 D}rnpwp{  
authorized representative 获授权代表 NC3XJ 4  
authorized share capital 法定股本 A;TNR  
automated quotation system 自动报价系统 qtjx<`EK>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] m 0]1(\%  
自动交易系统〔香港期货交易所有限公司〕 FI@kE19  
automatic adjustment mechanism 自动调整机制 -I:L6ft8  
automatic adjustment system 自动调整系统 6?';ip  
Automatic Clearing House 自动票据交换所 8&:dzS  
automatic exchange rates accumulation system 自动化汇率累集系统 <uImZC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _D{{C  
automatic teller machine [ATM] 自动柜员机 %_(^BZd  
autopay 自动转帐 B A i ^t  
available assets 可用资产 Ju"/#@  
available fiscal reserve 现存财政储备 [U,hb1Wi3  
available profit 可用利润 s(:N>K5*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 PKZMuEEy,  
average 平均；平均数；海损 -n:;/ere7-  
average basic salary 平均基本薪金 g*WY kv  
average consumer expenditure 平均消费开支；一般消费开支 3F9dr@I.7  
average cost 平均成本 lQL/I[}  
average cost of land production 增辟土地平均成本 B$G9#G6pZ  
average daily turnover 平均每日成交额 h^f?rWD:nz  
average daily wage rate 平均每日工资率 x|*m ok  
average expenditure pattern 平均开支模式 * Na8w'Q  
average growth rate 平均增长率 F!RP *  
average net fixed assets 固定资产平均净值 {>d\  
average of relatives 相对价格平均数 >CYz6G j  
average price 平均价格 **]=!W  
average propensity to consume 平均消费倾向；一般消费倾向 u)~::2BXAn  
average propensity to save 平均储蓄倾向；一般储蓄倾向 L2%npps  
average rate 平均率 2UMX%+ "J  
average revenue 平均收入；平均收益  n[7=  
average stock 平均库存；平均存货 @`nU=kY/  
average yearly rent 平均年租 0KN'\KE  
avoidance of double taxation 避免双重课税 K7ZRj\(CJv  
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 H6Kt^s<6xu  
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