一些有用的会计术语(也不知道发的地方对不对)A

A: }(J}f)  
A share Ａ股；甲类股份 ;>EM[u  
abatement of tax 减税；减扣免税额 X1x#6 oi  
ABN AMRO Bank N.V. 荷兰银行 h6D<go-b56  
above-the-line expenditure 线上项目支出；经常预算支出 TCwFPlF|  
above-the-line receipt 线上项目收入；经常预算收入 o4F2%0gJ  
ABSA Asia Limited 南非联合亚洲有限公司 +s,=lL  
absolute change 绝对数值变更 3=P]x;[ba  
absolute expenditure 实际开支 6 6EV$*dRL  
absolute guideline figure 绝对准则数字 NqazpB*  
absolute interest 绝对权益 w7.V6S$Ga  
absolute order of discharge 绝对破产解除令 #Yj1w  
absolute profit margin 绝对利润幅度 bQg:zww  
absolute value 实值；绝对值 Ha0M)0Anv  
absolutely vested interest 绝对既得权益 p J! mw\:  
absorbed cost 已吸收成本；已分摊成本 JW83Tp8[8  
absorption 吸收；分摊；合并 h,u,^ r  
absorption rate 吸收率；摊配率；分摊率 %op**@4/t\  
ACB Finance Limited 亚洲商业财务有限公司 B[Ku\A6&  
acceptable form of reciprocity 合理的互惠条件 )1J R#  
acceptable rate 适当利率；适当汇率 n`B:;2X,
 
acceptance agreement 承兑协议 Ct<udO  
acceptance for honour 参加承兑 _/s$ZCd  
acceptor 承兑人；接受人；受票人 ^B.5GK)!  
acceptor for honour 参加承兑人 p?%y82E  
accident insurance 意外保险 P:K5",)  
Accident Insurance Association of Hong Kong 香港意外保险公会  ul6]!Iy  
accident insurance scheme 意外保险计划 qdJ=lhHM}  
accident year basis 意外年度基准 36&e.3/#  
accommodation 通融；贷款 F3[T.sf  
accommodation bill 通融票据；空头票据 L2[($l  
accommodation party 汇票代发人 -n~1C{<  
account balance 帐户余额；帐户结余 5,lEx1{_  
account book 帐簿 hP%M?MKC  
account collected in advance 预收款项 *MFIV
02[N  
account current book 往来帐簿 e\`&p  
account of after-acquired property 事后取得的财产报告 MC&` oX[  
account of defaulter 拖欠帐目 Tj`,Z5vy  
account payable 应付帐款 w,p PYf/t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >-RQ]?^  
account receivable 应收帐款 ~OYiq}g  
account receivable report 应收帐款报表 'A=^Se`=  
account statement 结单；帐单；会计财务报表 t:x\kp  
account title 帐户名称；会计科目 b;B%q$sntC  
accountant's report 会计师报告 wtLO!=B  
Accountant's Report Rules 会计师报告规则 PFlNo` iO  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Gi|w}j_  
Accounting Arrangements 《会计安排》 $t'MSlF  
accounting basis 会计基础 y4 #>X  
accounting by Official Receiver 破产管理署署长呈交的帐目 "rALt~AX  
Accounting Circular 《会计通告》 })H wh).  
accounting class 会计类别 ^qvZXb  
accounting date 记帐日期；会计结算日期 1APe=tJ  
accounting for money 款项核算 Fbr;{T .
 
Accounting Officer 会计主任 8+Lm's=W*  
accounting period 会计报告期；会计期 ~f&E7su-6+  
accounting policy 会计政策；会计方针 +/4A  
accounting practice 会计惯例 64 wv<r]5j  
accounting principle 会计准则 e9Wa<i8  
accounting record 会计记录 hE'-is@7  
accounting report 会计报告 4$HhP,gL=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ) yi E@ X  
Accounting Society of China 中国会计学会 <Uk}o8E  
accounting statement 会计报表 P-9)38`5  
accounting system 会计制度；会计系统 kr^P6}'  
accounting transaction 会计事项；帐务交易 \"w"$9o6  
accounting treatment 会计处理 T$)^gHS  
accounting year 会计年度 r..iko]T  
accretion 增值；添加 L:$ ,v^2  
accrual 应计项目；应累算数目 jh?H.;**  
accrual basis 应计制；权责发生制 Y#ap*  
accrual basis accounting 应计制会计；权责发生制会计 _P#
|IAq*  
accrue 应累算；应计 bI7Vwyz  
accrued benefit 应累算利益 P[G)sA_"  
accrued charges 应计费用 kf\PioD8  
accrued cumulative preference share dividend 应累算的累积优先股股息 q<x/Hat)  
accrued expenses 应累算费用 jodIv=C  
accrued interest payable 应付利息；应计未付利息 '
6nAF  
accrued interest receivable 应收利息；应计未收利息 T8?Ghbn  
accrued right 累算权益 0mYXv4 <  
accruing profit 应累算的利润 ^lnK$i  
accumulated fiscal reserve 累积财政储备 Di,^%  
accumulated profit 累积利润；滚存溢利 P8OaoPj  
accumulated reserve 累积储备 M~Tuj1?  
accumulation of surplus income 累积收益盈余 \S `:y?[Y  
acquired assets 既得资产 \}yc`7T:L0  
acquisition 收购；购置；取得 "=HA Y  
acquisition cost 购置成本 B{n,t}
z  
acquisition expenses 购置费用 w8")w*9Lmg  
acquisition of 100% interest 收购全部股权 9d0@wq.  
acquisition of control 取得控制权 =g7x' kN  
acquisition of fixed assets 购置固定资产 zH72'"w  
acquisition of shell “买壳” CCs%%U/=  
acquisition price 收购价 $8)+XmsCr  
act of God 天灾 :I.mGH!^  
acting partner 执事合伙人 (U DnsF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;>%r9pz
~  
active partner 积极参与的合伙人 rK8lBy:<  
active trading 交投活跃 XW2b|%T  
actual circulation 实际流通 RN1y^`  
actual cost 实际成本 ].avI
tg  
actual expenditure 实际开支；实际支出 r8t}TU>C  
actual income 实际入息；实际收入；实际收益 j7Yu>cr  
actual market 现货市场 h]5(].  
actual price 现货价；实际价格 Q^P}\wb>  
actual profit 实际利润 9 &dtd  
actual quotation 实盘；实际价位；实际报价 S3C]AhW;  
actual year basis 按实际年度计算 )rIwqUgp6\  
actuals 实货 j.[.1G*("  
actuarial investigation 精算调查 zF`0J  
actuarial principle 精算原则 >.Pnkx*  
actuarial report 精算师报告 L8@f-Kk  
Actuarial Society of Hong Kong 香港精算学会 c`)\Pb/O  
actuarial valuation 精算师估值
KWbI'}_z  
actuary 精算师 MVpGWTH@F  
ad referendum agreement 暂定协议；有待覆核的协定 ~p6 V,Q  
ad valorem duty 从价税；按值征税 u4cnE"  
ad valorem duty system 从价税制 &C5_g$Ma.Z  
ad valorem fee 从价费 IV~>I-rd  
ad valorem tariff 从价关税 djl*H  
additional allowance 额外免税额 ^cC,.Fdw  
additional amount for unexpired risk 未过期风险的额外款额 ^'MT0j  
additional assessable profit 补加应评税利润 93>jr<A  
additional assessment 补加评税 .|KyNBn  
additional commitment 额外承担 1/B>XkCJ  
additional commitment vote 额外承担拨款 U7,e/?a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G<zwv3  
additional dependent parent allowance 供养父母额外免税额 EmWn%eMN  
additional provision 额外拨款 AG nxYV"p  
additional stamp duty 附加印花税 f3l&3hC  
additional tax 补加税罚款；补加税款 P7bMIe  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Bpo4?nCl}  
adjudged bankrupt 被裁定破产 5:[0z5Hww  
adjudicated bankrupt 裁定破产人 [C 7^r3w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 88O8wJN  
adjudication of bankruptcy 裁定破产；宣告破产 PA{PD.4Du  
adjudication of insolvency 裁定无力偿还债务 dw>C@c#"  
adjusted actual 经调整的实数；调整后的实数 R{`(c/%8  
adjusted current assets 经调整的流动资产；调整后的流动资产 KJUH(]>F  
adjusted figure 经调整的数字；调整后的数额 (*9$`!wS  
adjusted liabilities 经调整的负债；调整后的负债 C\3rJy(VJ  
adjusted loss 经调整的亏损；调整后的亏损 FW;?s+Uyx  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 )2KF}{  
adjusted profit 经调整的利润；调整后的利润 S&5&];Ag  
adjusted surplus 经调整的盈余额；调整后的盈余额 H\"sgoJ  
adjusted value 经调整的价值；调整后的价值 [o#oak{U  
adjustment 调整；修订；理算〔保险〕 XAKs0*J>  
adjustment centre 调剂中心 h]&GLb&<?  
adjustment lag 调整过程的时间差距；调整时差 wD}l$& +  
adjustment mechanism 调整机制 .&iawz  
adjustment of loss 亏损调整 W&W5lArr  
adjustment process 调整过程；调整程序 #<"~~2?  
adjustment range 调整幅度 JPI3[.o  
administered exchange rate 受管制汇率 BQHVQs   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 IJp-BTO{V  
administration expenses 行政费用 dh\'<|\K  
administration fee 手续费；行政费 w$iX.2|9%u  
administration in bankruptcy 破产管理 ,5p(T_V/  
administration order 遗产管理令 mfn,Gjt3O  
administrator 管理人；遗产管理人 %)8}X>xq  
administrator of the estate 遗产管理人 ?#G$=4;i  
admission of debt 债项承认书 uk:(pZ-uJ  
admission of proof 接纳债权证明 2DDtu[}  
advance 放贷款项；垫付款项；预支款项；预付款项 'W^YM@  
advance account 暂支帐目；预付款帐户 cxC6n%!
;y  
advance compensation 预付补偿金 ,.8KN<A2]'  
advance from shareholder 股东垫款 vzAaxk%  
advance pending reimbursement 预支以待日后付还 qH>d  
advanced economy 先进经济体系 oUlY?x1  
advancement 预付；预付财产 @CL{D:d  
advances warrant 垫款令 Y;M|D'y+  
advancing 贷出 1z4OI6$Af  
adverse balance 逆差 #$07:UJ  
adverse exchange 逆汇 B)g[3gQ  
advertisement addressed to shareholders 在报章刊登的致股东通告 N0Lw}@p  
advice for collection 托收通知书 `:K
Y\  
advice of drawing 提款通知书；汇票通知书 Ykw*&opz  
advice of payment 付款通知 >Eto( y"q  
Advisory Committee [Securities and Futures Commission] K#d`Hyx  
谘询委员会〔证券及期货事务监察委员会〕 ;(Or`u]Dr  
Advisory Committee on Diversification 经济多元化谘询委员会 CNyIQ}NJ  
affidavit 誓章；遗产申报誓章 S!CC }3zw  
affidavit of no receipt 述明无收款的誓章 CAWN
Dl4  
affiliate 联号；联营公司；附属公司 qS$Ox?Bw#u  
affiliated company 附属公司；联号；联营公司 (NU NHxi5B  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 V!A~K   
affordability 负担能力 `5.'_3  
African Development Bank [AfDB] 非洲开发银行 prF%.(G2)  
after-acquired property 事后取得的财产 =z69e%.  
after-hours dealing 市后交易 `p-cSxR_  
after-tax profit 税后盈利；税后利润；税后溢利 %
p=M;  
agency agreement 代理协议 } 9Eg=%0v  
agency expenses 代理机构的开支 B
%b4v  
agency fee 代理费 u'DRN,h+  
Agency Law 《代理法》 E7UU  
agent 代理人；承销人 nh>vixe  
agent of company 公司代理人 .@U@xRu7|  
agent's fee 代理人费；经纪费 ^"2J]&x`G  
aggregate 总计；总数；总体数字 \V8PhO;j  
aggregate amount 总款额；总额 xJ8M6O8  
aggregate assets and liabilities 总体资产与负债 *vxk@`K~  
aggregate at constant price 按固定价格计算的总体数字 (m/G(wg  
aggregate demand 总需求 osAd1<EI
C  
aggregate gross position 总持仓量 q"J]%zO  
aggregate limit 总限额 sIGMA$EK  
aggregate of salaries tax 合计薪俸税 S`0(*A[W*  
aggregate performance 总体表现；总体业绩 u|TeE\0  
aggregate supply 总体供应 %T%sGDCV  
aggregate surplus 总盈余 1};Stai'  
aggregate total 整体总额 9}<ile7^  
aggregate value 总值；合计价值 zP8lN(LA  
aggregated basis 合计基准 5x4yyb'  
aggregated net chargeable income 合计应课税入息实额 Id .nu/  
aggregation 合并计算；合计；总和 pJ"qu,w  
aggregation of incomes of husband and wife 夫妇入息合并计算 M`!H"R7  
aggregation of property 财产的总和 ChPmX+.i_  
agio 差价；贴水 vMH  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Ckuh:bs  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #rfiD%c  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 UECK:61Me  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment f+,qNvBY/  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 [!#L6&:a8  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w-MCZwCr)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 q"8ea/  
agreement for a settlement 授产协议 Fj3a.'  
agreement for assignment 转让协议 /]Md~=yNp  
agreement for sale 售卖协议；买卖协议 7*A],:-q  
agreement for sale and purchase 买卖协议 >W+%8e  
agreement for the payment of interest 支付利息协议 !ons]^km  
agreement for the repayment of money 还款协议 MaQqs=  
agreement of reinsurance 再保险协议 9v
c2VB$  
Agricultural Bank of China 中国农业银行 9F;>W ET  
air passenger departure tax 飞机乘客离境税 6}Ci>_i4#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 37.S\gO]  
airport tax 机场税 H=
v
UYz  
alcohol duty 酒精税 `0gyr(fES  
alienation 让与；让渡；转让 R"t,xM  
alimony 生活费；赡养费 WO>nIo5Y  
All Ordinaries Index [AOI] 所有普通股指数 xr Jg\to{i  
all risks 全险；综合险 @,my7?::oM  
All Sales Record for Stock Market 《股票市场成交报告》 CxW>~O:  
Allied Capital Resources Limited 新联财务有限公司 ^%{7}g&$u  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8^1 Te m  
allocation letter 拨款信件 D.u{~  
allocation of fund 分配款项；预留款项
mL{6L?  
allocation of profit 利润分配；溢利分配 "&?kC2Y|  
allocation warrant 拨款令 ^A&1^B  
allotment 分配；配股 `e&Suyf4B  
allotment notice 股份配售通知；配股通知 G}raA%  
allotment of shares 股份分配 <=/hil  
allowable 可获宽免；免税的 L^?qOylu  
allowable business loss 可扣除的营业亏损 +lcbi  
allowable expenses 可扣税的支出 4p;`C  
allowance 免税额；津贴；备抵；准备金 -- 95Jz  
allowance for debts 债项的免税额 #r\4sVg  
allowance for depreciation by wear and tear 耗损折旧免税额 .|fHy  
allowance for funeral expenses 殡殓费的免税额 \V
~eVf;~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `mJ6K&t$<  
allowance for repairs and outgoings 修葺及支出方面的免税额 j>"@,B g*  
allowance to debtor 给债务人的津贴 J<h$ wM  
alteration of capital 资本更改 `l[c_%Bm  
alternate trustee 候补受托人 .?sx&2R2  
amalgamation 合并 SZ'R59Ee<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 flbd0NB  
ambit of charges 征税范围；收费范围 ;$wVu|&  
amended valuation 经修订的估值 Wt-GjxGi  
American Commodities Exchange 美国商品交易所 bJTBjS-7  
American Express Bank Limited 美国运通银行 iz PDd{[  
American Stock Exchange 美国证券交易所 z$. 88^  
amortization 摊销 `dN@u@[\ks  
amount due from banks 存放银行同业的款项 Om2d.7S  
amount due from banks abroad 存放海外银行同业的款项 ?NsW|w_  
amount due from holding companies 控股公司欠款 =X:Y,?  
amount due from local banks 存放本港银行同业的款项 kxhWq:[c  
amount due to banks 银行同业的存款 0~/_|?]`7  
amount due to banks abroad 海外银行同业的存款 7[XRd9a5(  
amount due to holding companies 控股公司存款 +\ .Lp 5  
amount due to local banks 本港银行同业的存款 Qe
:seW  
amount due to outport banks 外埠银行同业的存款 :':s@gqr  
amount for note issue 发行纸币的款额 9qzHS~l  
amount of bond 担保契据的款额 WW~sNC\3`(  
amount of consideration 代价款额 p}~JgEE  
amount of contribution 供款数额 ;[OH(
!  
amount of indebtedness 负债款额 i<Zc"v;  
amount of principal of the loan 贷款本金额 [sjosV  
amount of rates chargeable 应征差饷数额 4!no~ $b  
amount of share capital 股本额 T:yE(OBf  
amount of sums assured 承保款额 Eo]xNn/g  
amount of variation 变动幅度 v PG},m~-  
amount of vote 拨款数额 4>e&f&y~  
amount payable 应付款额 c<Tf 2]vZE  
amount receivable 应收款额 7ZWgf"1j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y766; X:J  
analysis 分析 =GMkR+<)  
ancillary risk 附属风险
.}~_a76  
annual account 周年帐目；周年帐目报表；年度决算；年结 /@TF5]Ri  
annual accounting date 年结日期 je=a/Y=%U{  
annual allowance 每年免税额；年积金；年度津贴；年津 yYA$I'Bm\  
annual balance 年度余额 BpPy&  
annual disposable income 每年可动用收入 s9DYi~/,  
annual estimates 周年预算 h J)h
\  
annual fee 年费 tl^9WG  
annual general meeting 周年大会 }Oq5tC@$G  
annual growth rate 年增率；每年增长率 vV-`jsq20H  
annual long-term supplement 长期个案每年补助金 w+u3*/Zf  
annual pensionable emolument 可供计算退休金的年薪 -X2Buz8  
annual report 年报 9EibIOD^/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I:1C8*/  
annual return 周年报表；周年申报表；每年报税表格 U8n V[  
Annual Return Rules 《周年报表规则》 M
-Y_ Wb3  
annual review of consumer prices 每年消费物价回顾 R8Fv{7]c  
annual roll-forward basis 逐年延展方式 =MDysb&:  
annual salary 年薪 Q sCheHP  
annual statement 年度报表；年度决算表 B*Dz{a^.:  
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 $5%SNzzl  
annuitant 年金受益人 ;+
hH  
annuity 年金 f?X)k,m  
annuity contract 年金合约 k=T\\]KxC  
annuity on human life 人寿年金 ?J>  
antecedent debt 先前的债项 7?w*]  
ante-dated cheque 倒填日期支票 6q.Uhe_B  
anticipated expenditure 预期开支 Si;H0uPO  
anticipated net profit 预期纯利 MeZf*' J  
anticipated revenue 预期收入 i5
@z< \  
anti-inflation measure 反通货膨胀措施 u>a5GkG.  
anti-inflationary stance 反通货膨胀立场 #BH*Z(  
apparent deficit 表面赤字 Ry6@VQ"NLb  
apparent financial solvency 表面偿债能力 R`E~ZWC4V  
apparent partner 表面合伙人 $c(nF01  
application for personal assessment 个人入息课税申请书 -;WGS o  
application of fund 资金应用 B>P{A7Q  
application to release as liquidator and to destruct the books of accounts and documents d)Y}>@:W  
申请免除清盘人职务及毁灭帐簿与文件 TJXT-\Vk  
appointed actuary 委任精算师 w@w(-F!%l  
appointed auditor 委任核数师；委任审计师 8P&:_T!  
appointed trustee 委任的受托人 bdE[;+58  
appointer 委任人 ZyFjFHe+  
apportioned pro rata 按比例分摊 ?)d~cJ  
apportionment 分配；分摊 ^v7gIC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gT6jYQ  
apportionment formula 分摊方程式 D_zZXbNc  
apportionment of estate duty 遗产税的分摊 5M*:}*  
appraisal 估价；评估 Wt~BU.  
appreciable growth 可观增长 Vp@?^imL  
appreciable impact 显着影响 JYHl,HH#z  
appreciable increase 可观增长 Y9XEP7  
appreciation 增值；升值 Ao&"r[oJSv  
appreciation against other currencies 相对其他货币升值 YNsJZnGr8#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $kp{Eg '  
appreciation tax 增值税 hZt!/?dc  
appropriation 拨款；拨用；拨付 Bh-ym8D  
appropriation account 拨款帐目 ' %o#q6O  
Appropriation Bill 拨款法案 :&."ttf=  
appropriation-in-aid system 补助拨款办法 "87:?v[[1  
approved assets 核准资产 =fFP5e ['  
approved basket stock 认可一篮子证券 sdw(R#GE  
approved budget 核准预算 =]0&i]z[.  
approved charitable donation 认可慈善捐款 {kR#p %E]  
approved charitable institution 认可慈善机构 R~q]JSIC@  
approved currency 核准货币；认可货币 $*=<Yw
4  
approved estimates 核准预算 bY~pc\V:`w  
approved estimates of expenditure 核准开支预算 PALc;"]O  
approved overseas insurer 核准海外保险人 oe-\ozJ0  
approved overseas trust company 核准海外信托公司 aO4?m+  
approved pooled investment fund 核准汇集投资基金 {;6`_-As%  
approved provident fund scheme 认可公积金计划 &6nWzF  
approved provision 核准拨款 ~oY^;/ j  
approved redeemable share 核准可赎回股份 \z(gqkc 6  
approved regional stock 认可地区性证券 \(2sW^fY  
approved retirement scheme 认可退休金计划 sD#.Oq4&]y  
approved subordinated loan 核准附属贷款 oW6XF-yM  
arbitrage 套戥；套汇；套利 40m-ch6Q  
arbitrageur 套戥者；套汇者 ^Xh^xL2cn  
arbitrary amount 临时款项 -PR N:'T  
arrangement 措施；安排；协定 v mk2{f,g  
arrears 欠款 E+;7>ja  
arrears of pay 欠付薪酬 F0@gSurg)  
arrears of revenue 逾期未收税款；逾期未收的帐项 &gx%b*;`L0  
articles of association 组织章程；组织细则；组织章程细则 Q>i^s@0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ['iPl/v0  
ascertainment of profit 确定利润 Q hO!Ma]  
"Asia Clear" “亚洲结算系统” HLG"a3tt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 aAUvlb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 7J<5f)  
Asian Development Fund [ADF] 亚洲发展基金 -e:`|(Mo  
Asian dollar bond 亚洲美元债券 P\k# >}}  
Asian dollar market 亚洲美元市场 iGB}Il)  
Asian dollar rate 亚洲美元利率  Mb~
F%_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;u)I\3`*!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $*fMR,~t&  
asked price 沽盘；喊价；索价；卖方报价 |@4' <4t  
assessable income 应评税入息 7hPY_W y  
assessable loss 应评税亏损 zy }$i?  
assessable profit 应评税利润 v`1M[  
assessable value 应评税值 1p=]hC  
assessed profit 估定利润 qY!Zt_Be6  
assessed value 经评估价值 HN|%9{VeB  
assessment 评税；评定；估价；评税单
& >fQp(f  
assessment number 评税编号；估价编号 _.8S&  
assessment of additional tax 补加税评税 #AQV(;r7@  
assessment of performance 业绩评估；实绩评价 /IMFO:c  
Assessor 评税主任 0n{=%Q  
asset price bubbles 资产价格泡沫 h~zT ydnH  
asset-backed securities 具资产保证的证券 Ig>(m49d  
assets accretion 资产增值 Er?&Y,o  
assets and liabilities 资产与负债 r_A$DaC]  
assets betterment statement 资产递增表；资产改进表 vx5Zl&6r  
assets lending 实物放款；有抵押贷款 TOQP'/   
assets of the company passing on the death 死者去世时转移的公司资产 c{w2Gt!  
assets pledged as security for liabilities 用作负债抵押的资产 qlP
T
Ll  
assets portfolio 资产投资组合 0LJv'  
assets price 资产价格 FU4L6n  
assets quality 资产质素 '^UI,"Ti  
assets realization 资产变现 )lDD\J7  
assets refinancing arrangement 资产再集资安排 IjnU?Bf  
assets securitization 资产证券化 d/~9&wLSb  
assets situated outside Hong Kong 在香港以外地方的资产 .%  
assets stripping 削减资产；拆卖资产 z~s PXGb  
assets value 资产值 13x p_j  
assignee 承让人 `VguQl_,gA  
assignment 转让；转让书；转让契 Otn1wBI  
assignment of interest 权益转让 =@~Y12o?%  
assignment of letters patent and trade mark 专利证书及商标转让 '}Z<h?9  
assignment of property 物业转让；物业转让书 ' S/gmn  
assignment right 转让权
fe_5LC"  
assignor 转让人 X#
^[<5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Slc\&Eb  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 om:VFs\U  
associate member 附属会员 }Jj}%XxKs  
associated body corporate 相联法人团体 nAlQ7'  
associated company 相联公司；联属公司
KVa  
associated corporation 相联法团 bV3|6]k^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] KoT%Mfu  
公认会计师公会〔英国〕 FfT

`;j  
Association of Futures Exchange Brokers 香港期货经纪协会 Wmv#:U  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 SXP]%{@R/  
association of underwriters 承保人组织 am6L8N  
assumption of control 接管 Uw<nxD/+  
assurance 担保；保险；转易；转易书 U|R_OLWAg  
assurance of interest 权益的转易 S{T >}'y  
at 19XX price 按一九ＸＸ年价格计算 ]3Sp W{=^(  
at a discount 按赔价计算；按贴水价格计算；打折扣 |M;7>'YNC*  
at a premium 按溢价计算；按升水价格计算 =[7Av>  
at call 通知付款；按通知 8zW2zkv2|#  
at constant market price 按固定市价计算 +9sQZB# (  
at constant price 按固定价格计算 [j+sC*  
at cost 按成本计算 l9Q-iJ  
at current market price 按当时市价计算；按现时市价计算 ~})e?q;b  
at current price 按当时价格计算；按现时价格计算 (X*^dO  
at factor cost 按要素成本计算；按生产要素成本计算 1T n}
 
at money-of-the-day price 按付款当日价格计算 ?(_08O  
at or better 按指定或较佳价位〔买卖指令〕 QQc -Ya!v  
at par 按面值计算；平价 ")p\q:z6  
at sight 见票即付 Z6MO^_m2  
at the close 按收市盘 *MW\^PR?  
at the opening 按开市盘 44j*KsBf  
attestation 见证；见证条款 SiN0OB  
at-the-money option 平价期权 ]u/sphPe  
attorney 受权人；受托代表人 h^P#{W!e\  
attornment 新拥有人承认书 ;L ^o*`  
attributable profit 可归属利润 `r 4fm`<  
attributable share value 可归属股份价值 XC#oB~K'  
Auckland Stock Exchange 奥克兰证券交易所 aV0"~5  
auction 拍卖 ]\HvKCN}  
auctioneer 拍卖商 /&JT~M  
audit 审计；核数 s_p!43\J  
Audit Commission 审计署 WcbiqxK7-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +D*Z_Yh6  
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〕 >9Vn.S  
audit review 帐目审查 }4X0epPp;:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]7c=PC  
audited account 审计帐目；经审计的帐目 R`-S/C  
audited annual account 经审计的周年帐目 MVUJD{X#  
audited balance sheet 经审计的资产负债表 <b*DQ:N  
auditor 核数师；核数主任；审计师 A?OQE9'  
auditor's certificate 核数师证明书；审计师证明书 &_8947  
auditor's report 核数师报告；审计师报告 T6$+hUM$1  
Aussie bond 澳元债券 <(#ej4ar,  
austerity budget 紧缩预算 ~v6D#@%A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |CbikE}kL  
Australia All Ordinaries Index 澳洲所有普通股票指数 @BMx!r5kn  
Australian Dollar [AUD] 澳元 lq7E4r  
Australian Options Market 澳大利亚期权市场 :7;@ZEe  
Australian Securities Commission 澳洲证券事务监察委员会 H3oFORh  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P16~Qj  
Australian Stock Exchange 澳大利亚证券交易所 VuZr:-K/  
Austrian Schilling [ATS] 奥地利先令 _+3::j~;m  
authentication 认证；鉴证 0JujesUw(  
authority to purchase 委托购买证；委购书 Zx>=t
x}  
authorization 认可；核准；授权；授权书 \o3gKoL%  
authorization by direction 指示授权 S$-7SEkO+  
authorization by instruction 指令授权 ba9?(+i$h  
authorization by warrant 令状授权 ?:9"X$XR  
authorization of unit trust 单位信托的认可 8
zq=N#x  
authorized agent 指定代理人 [{/jI\?v  
authorized capital 法定资本 #,'kX
j  
authorized clerk 出市员 Lu%b9Jk  
authorized dealer 认可交易商 _DEjF)S  
authorized financial institution 认可财务机构 [()koU#w.  
authorized fund 认可基金 7F.4Ga;  
authorized fund house 获授权的基金公司；认可基金公司 .*Qx\,  
authorized institution 认可机构 >^{yF~(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 j_j]"ew)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j B{8u&kz)  
authorized insurer 获授权保险人；获认可承保人 >=w)x,0yX  
authorized investment 特准投资项目 9+!hg'9Qn  
authorized person 获授权人 :[d9tm  
authorized representative 获授权代表  /G`]=@~  
authorized share capital 法定股本 K)iF>y|{*q  
automated quotation system 自动报价系统 WTiD[u  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] a?oI>8*  
自动交易系统〔香港期货交易所有限公司〕 &uVnZ@o42  
automatic adjustment mechanism 自动调整机制 ;qV>L=a  
automatic adjustment system 自动调整系统 iK;XZZ(  
Automatic Clearing House 自动票据交换所 w&.aQGR#  
automatic exchange rates accumulation system 自动化汇率累集系统 M D#jj3y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 AQ^u  
automatic teller machine [ATM] 自动柜员机 0b 54fD=  
autopay 自动转帐 #T"4RrR  
available assets 可用资产 V|R,!UND  
available fiscal reserve 现存财政储备 |k9 C/  
available profit 可用利润 m(P]k'ZH?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 -D:b*D  
average 平均；平均数；海损 1{.9uw"2S  
average basic salary 平均基本薪金 X5w$4Kj&4l  
average consumer expenditure 平均消费开支；一般消费开支 JlJ a #  
average cost 平均成本 o5)<$P43  
average cost of land production 增辟土地平均成本 e+=K d+:k  
average daily turnover 平均每日成交额 iN.n8MN=I  
average daily wage rate 平均每日工资率 $<OD31T  
average expenditure pattern 平均开支模式 y>ktcuML  
average growth rate 平均增长率 D)}v@je"yP  
average net fixed assets 固定资产平均净值 MpOc  
average of relatives 相对价格平均数 V]?R>qhgu  
average price 平均价格 l}P=/#</T  
average propensity to consume 平均消费倾向；一般消费倾向 |1Z)E+q*:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 9jGu}Vo  
average rate 平均率 -F3-{E  
average revenue 平均收入；平均收益 EiaW1Cs  
average stock 平均库存；平均存货 wdoR
%b{M  
average yearly rent 平均年租 qxJ\ye+'*  
avoidance of double taxation 避免双重课税 .X;K%J2  
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 $Z>'Jp  
7PF%76TO  
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