一些有用的会计术语(也不知道发的地方对不对)A

A: qOG@MR(5  
A share Ａ股；甲类股份 @].s^ss9_  
abatement of tax 减税；减扣免税额 On);SN'  
ABN AMRO Bank N.V. 荷兰银行 ^iEf"r  
above-the-line expenditure 线上项目支出；经常预算支出 S<]k0bC  
above-the-line receipt 线上项目收入；经常预算收入 +DSbr5"VlB  
ABSA Asia Limited 南非联合亚洲有限公司 -!+i ^r
 
absolute change 绝对数值变更 ,zZH>P  
absolute expenditure 实际开支 Z6gwAvf<  
absolute guideline figure 绝对准则数字 E~q3o*  
absolute interest 绝对权益 jF6Q:`k  
absolute order of discharge 绝对破产解除令 TQeIAy  
absolute profit margin 绝对利润幅度 EUw4$Jt^p  
absolute value 实值；绝对值 6T4"m  
absolutely vested interest 绝对既得权益 JL_(%._J  
absorbed cost 已吸收成本；已分摊成本 60~*$`  
absorption 吸收；分摊；合并 \KJTR0EB:>  
absorption rate 吸收率；摊配率；分摊率 X{xkXg8h  
ACB Finance Limited 亚洲商业财务有限公司 ^e "4@O"  
acceptable form of reciprocity 合理的互惠条件 %pg)*>P h  
acceptable rate 适当利率；适当汇率 BpA7 z/  
acceptance agreement 承兑协议 _RcEfT  
acceptance for honour 参加承兑 {!( htg;  
acceptor 承兑人；接受人；受票人 WuVs
W3@  
acceptor for honour 参加承兑人 hlyh8=Z6o  
accident insurance 意外保险 C,;<SV2#  
Accident Insurance Association of Hong Kong 香港意外保险公会 \Yp"D7:Qi  
accident insurance scheme 意外保险计划 q:up8-LAr  
accident year basis 意外年度基准 uu4!e{K  
accommodation 通融；贷款 EO'+r[Y  
accommodation bill 通融票据；空头票据 ?}^ y6  
accommodation party 汇票代发人 t`&mszd~T  
account balance 帐户余额；帐户结余 )+G0m,n  
account book 帐簿 G8F;fG N  
account collected in advance 预收款项 U'b}%[  
account current book 往来帐簿 n"iaE  
account of after-acquired property 事后取得的财产报告 z1RHdu0;z  
account of defaulter 拖欠帐目 w2 (}pz:  
account payable 应付帐款 i]zh8|">  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^38kxwh  
account receivable 应收帐款 !U5Cwq  
account receivable report 应收帐款报表 BB,-HhYT0  
account statement 结单；帐单；会计财务报表 5Q}HLjG8Z  
account title 帐户名称；会计科目 #@Tm5z  
accountant's report 会计师报告 !pa7]cZ  
Accountant's Report Rules 会计师报告规则 ~&0lWa  
accounting and auditing procedure 会计与审计程序；会计与核数程序 E]{0lG`l  
Accounting Arrangements 《会计安排》 B$=1@  
accounting basis 会计基础 LUx'Dm"  
accounting by Official Receiver 破产管理署署长呈交的帐目 ZnbpIJ8cV  
Accounting Circular 《会计通告》 fiAj#mX  
accounting class 会计类别 K:4G(?w  
accounting date 记帐日期；会计结算日期 ctgH/SU  
accounting for money 款项核算 Q\~#cLJ/  
Accounting Officer 会计主任 pdQaVe7tRo  
accounting period 会计报告期；会计期 ;(g"=9e  
accounting policy 会计政策；会计方针 GYT0zMMf  
accounting practice 会计惯例 @uxg;dyI~  
accounting principle 会计准则 K/(Z\lL  
accounting record 会计记录 MmfshnTN  
accounting report 会计报告 %AgCE"!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BaCzN;)  
Accounting Society of China 中国会计学会 bnp:J|(ld  
accounting statement 会计报表 z1e+Ob&  
accounting system 会计制度；会计系统 odeO(zuU  
accounting transaction 会计事项；帐务交易 u7wZPIC{_  
accounting treatment 会计处理 48GaZ@v  
accounting year 会计年度 CZv^,O(M?2  
accretion 增值；添加 p{V(! v|  
accrual 应计项目；应累算数目 [di&N!Ao  
accrual basis 应计制；权责发生制 :OaGdL   
accrual basis accounting 应计制会计；权责发生制会计 tN)Vpb\J  
accrue 应累算；应计 z_&T>ME  
accrued benefit 应累算利益 w/0;N`YB  
accrued charges 应计费用 A.P*@}9  
accrued cumulative preference share dividend 应累算的累积优先股股息 d/?0xLW  
accrued expenses 应累算费用 +zFEx%3^  
accrued interest payable 应付利息；应计未付利息 H#`&!p  
accrued interest receivable 应收利息；应计未收利息 :)
Nk  
accrued right 累算权益 /3`fO^39Ta  
accruing profit 应累算的利润 kdm@1x  
accumulated fiscal reserve 累积财政储备 _ZuI x=!  
accumulated profit 累积利润；滚存溢利 p_sqw~)^%  
accumulated reserve 累积储备 F.R0c@&W  
accumulation of surplus income 累积收益盈余 L!W5H2Mc  
acquired assets 既得资产 49#?I:l  
acquisition 收购；购置；取得 ,Hc,]TPC4  
acquisition cost 购置成本 `\-mqe  
acquisition expenses 购置费用 `MMZR=LA  
acquisition of 100% interest 收购全部股权 .V^h<d{  
acquisition of control 取得控制权 ukXKUYNm8  
acquisition of fixed assets 购置固定资产 4kLTKm:G  
acquisition of shell “买壳” 0
Szt^l7  
acquisition price 收购价 i ;YRE&X  
act of God 天灾 ]O68~+6  
acting partner 执事合伙人 x8h=3e$  
active market 买卖活跃的市场；交投畅旺的市场；旺市 W QyMM@#  
active partner 积极参与的合伙人 V_Y2@4  
active trading 交投活跃 M#]URS2h<O  
actual circulation 实际流通 cA B^]j  
actual cost 实际成本 w3oe.hWP3N  
actual expenditure 实际开支；实际支出 q}7(w$&  
actual income 实际入息；实际收入；实际收益 V^p XbDRl  
actual market 现货市场 .*w3ryQ  
actual price 现货价；实际价格 /\uW[
mt  
actual profit 实际利润 "CWqPcr  
actual quotation 实盘；实际价位；实际报价 u!VY6y7p  
actual year basis 按实际年度计算 LfS]m>>e  
actuals 实货 g(zoN0~  
actuarial investigation 精算调查 ,HO@bCK  
actuarial principle 精算原则 rexy*Xv`2p  
actuarial report 精算师报告 c"@,|wCUi  
Actuarial Society of Hong Kong 香港精算学会 qgLj^{  
actuarial valuation 精算师估值 N u9+b"Wr  
actuary 精算师 0Z~G:$O/i  
ad referendum agreement 暂定协议；有待覆核的协定 $P~Tt4068  
ad valorem duty 从价税；按值征税 $t$YdleIH  
ad valorem duty system 从价税制 W(UrG]J*l  
ad valorem fee 从价费 DC%H(2  
ad valorem tariff 从价关税 <)9E.h  
additional allowance 额外免税额 Ra?0jcSQ$  
additional amount for unexpired risk 未过期风险的额外款额 %Nm69j-5%  
additional assessable profit 补加应评税利润 _:,U$W  
additional assessment 补加评税 HvVS<Ke  
additional commitment 额外承担 c1Ta!p{%  
additional commitment vote 额外承担拨款 Ni 5Su  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ^c]lEo  
additional dependent parent allowance 供养父母额外免税额 ~w9ZSSb4  
additional provision 额外拨款 |yow(2(F@  
additional stamp duty 附加印花税 % 2lcc"'  
additional tax 补加税罚款；补加税款 #EdsB  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 eMC0 )B  
adjudged bankrupt 被裁定破产 HGRH9W  
adjudicated bankrupt 裁定破产人 >T~duwS  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %7bZnK`C  
adjudication of bankruptcy 裁定破产；宣告破产 Fs EPM"&?h  
adjudication of insolvency 裁定无力偿还债务 DN;An0 {MK  
adjusted actual 经调整的实数；调整后的实数 m2$Qp{C6H  
adjusted current assets 经调整的流动资产；调整后的流动资产 YV0K&d  
adjusted figure 经调整的数字；调整后的数额 Fps.Fhm  
adjusted liabilities 经调整的负债；调整后的负债 %@Ty,d:;=  
adjusted loss 经调整的亏损；调整后的亏损 F[SY
s/M  
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 0if~qGm=!  
adjusted profit 经调整的利润；调整后的利润 %@d~)f  
adjusted surplus 经调整的盈余额；调整后的盈余额 p#95Q  
adjusted value 经调整的价值；调整后的价值  $VCWc#  
adjustment 调整；修订；理算〔保险〕 ;MR(Ea
ep  
adjustment centre 调剂中心 M%8:  
adjustment lag 调整过程的时间差距；调整时差 P7GF"/  
adjustment mechanism 调整机制 ,HQaS9vBQ  
adjustment of loss 亏损调整 \;G97o  
adjustment process 调整过程；调整程序 &t\KKsUtd  
adjustment range 调整幅度 C}{$'#DV2  
administered exchange rate 受管制汇率 BK1Aq3*)  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ES#K'Lf  
administration expenses 行政费用 G6b\4}E  
administration fee 手续费；行政费 jreY'y:  
administration in bankruptcy 破产管理 lU<n Wf  
administration order 遗产管理令 9H<6k*  
administrator 管理人；遗产管理人 w<]Wg^dyQ  
administrator of the estate 遗产管理人 L@{5:#-  
admission of debt 债项承认书 )'R
LK4l  
admission of proof 接纳债权证明 `_;VD?")*l  
advance 放贷款项；垫付款项；预支款项；预付款项 @:s|X  
advance account 暂支帐目；预付款帐户 R3$K[Lv,  
advance compensation 预付补偿金 5!PU+9Kh  
advance from shareholder 股东垫款 v*nX  
advance pending reimbursement 预支以待日后付还 \5%T'S@5  
advanced economy 先进经济体系 IYy2EK[s  
advancement 预付；预付财产 :hp=>^$Y  
advances warrant 垫款令 5[|MO.CB$  
advancing 贷出 F:CqB|  
adverse balance 逆差 nO~TW  
adverse exchange 逆汇 ;,y9  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~pqp`  
advice for collection 托收通知书 '~E&^K5hr  
advice of drawing 提款通知书；汇票通知书 ;!k1LfN  
advice of payment 付款通知 v|XEC[F  
Advisory Committee [Securities and Futures Commission] shlL(&Py  
谘询委员会〔证券及期货事务监察委员会〕 c4R6E~S  
Advisory Committee on Diversification 经济多元化谘询委员会 P
v`^#BX'  
affidavit 誓章；遗产申报誓章 `bGAc&,&  
affidavit of no receipt 述明无收款的誓章 ESZ
6<!S  
affiliate 联号；联营公司；附属公司 CW Y'
q  
affiliated company 附属公司；联号；联营公司 (s,*soAN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bQ=R,  
affordability 负担能力 =J,aBp  
African Development Bank [AfDB] 非洲开发银行 1(Kd/%]{  
after-acquired property 事后取得的财产 -,~n|ceI  
after-hours dealing 市后交易 +[JGi"ca  
after-tax profit 税后盈利；税后利润；税后溢利 1x]U&{do  
agency agreement 代理协议 ?<Dinq  
agency expenses 代理机构的开支 Xv'M\T}6C+  
agency fee 代理费 tLpDIA_8  
Agency Law 《代理法》 n2R{$^JxO  
agent 代理人；承销人 d;ElqRC&  
agent of company 公司代理人 
V&DS+'P  
agent's fee 代理人费；经纪费 k[N46=u  
aggregate 总计；总数；总体数字 gJ>?<F;  
aggregate amount 总款额；总额 .h^."+TJ  
aggregate assets and liabilities 总体资产与负债 3_IuK6K2  
aggregate at constant price 按固定价格计算的总体数字 ]w FFGy  
aggregate demand 总需求 CCX\"-C  
aggregate gross position 总持仓量 ,|b<as@X  
aggregate limit 总限额 :JSOj@s  
aggregate of salaries tax 合计薪俸税 S >uzW #  
aggregate performance 总体表现；总体业绩 H~@E&qd  
aggregate supply 总体供应 vcAs!ls+  
aggregate surplus 总盈余 X LPO_tD  
aggregate total 整体总额 fAfsKO*  
aggregate value 总值；合计价值 gQ*0Mk  
aggregated basis 合计基准 UGEC_  
aggregated net chargeable income 合计应课税入息实额 8@qYzSx[  
aggregation 合并计算；合计；总和 j3~:\H  
aggregation of incomes of husband and wife 夫妇入息合并计算 B5!$5Qc  
aggregation of property 财产的总和 A%u-6"  
agio 差价；贴水 HW{osav9  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 jR\T\r4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment dapQ
5JT/  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
RNiZ2:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment y1/$dn  
《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》 :h N*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (eN\s98)/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 L!DP*XDp  
agreement for a settlement 授产协议 yjpV71!M  
agreement for assignment 转让协议 IyYC).wU}  
agreement for sale 售卖协议；买卖协议 *:3flJt  
agreement for sale and purchase 买卖协议 $
\$5::}r  
agreement for the payment of interest 支付利息协议 |qJQWmJO&U  
agreement for the repayment of money 还款协议 _5.^A&Y*  
agreement of reinsurance 再保险协议 '>Y"s|  
Agricultural Bank of China 中国农业银行 ^!1mChf  
air passenger departure tax 飞机乘客离境税 zO2Z\E'%.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x\!Qe\lE  
airport tax 机场税 '6fMF#X4F  
alcohol duty 酒精税 (D{Fln\  
alienation 让与；让渡；转让 Dq Kk9s;6_  
alimony 生活费；赡养费 s6w</  
All Ordinaries Index [AOI] 所有普通股指数 |~W!Y\l-  
all risks 全险；综合险 2Q)"~3  
All Sales Record for Stock Market 《股票市场成交报告》 v'S}&zmF]  
Allied Capital Resources Limited 新联财务有限公司 xRJv_=dT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Txfu%'2)e  
allocation letter 拨款信件 B+wSLi(  
allocation of fund 分配款项；预留款项 MMD4b}p  
allocation of profit 利润分配；溢利分配 ]6p?mBuQ  
allocation warrant 拨款令 a84^"GH7  
allotment 分配；配股 rcPP-+XW  
allotment notice 股份配售通知；配股通知 S-npJh 6  
allotment of shares 股份分配 .#6Dad=S*  
allowable 可获宽免；免税的 P6zy<w  
allowable business loss 可扣除的营业亏损 pA+W 8v#*  
allowable expenses 可扣税的支出 a [iC!F2  
allowance 免税额；津贴；备抵；准备金 Zk)]=<H  
allowance for debts 债项的免税额 Gb<)U[Hfd  
allowance for depreciation by wear and tear 耗损折旧免税额 "44VvpQC  
allowance for funeral expenses 殡殓费的免税额 $VhUZGuG>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +L!-JrYHS4  
allowance for repairs and outgoings 修葺及支出方面的免税额 WsTbqR)W%  
allowance to debtor 给债务人的津贴 T#Qn\8  
alteration of capital 资本更改 ,g#=pdX;  
alternate trustee 候补受托人 =E8lpN'  
amalgamation 合并 c</d1xT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pV(b>
O  
ambit of charges 征税范围；收费范围 Mje6Q  
amended valuation 经修订的估值 O$E3ry+?  
American Commodities Exchange 美国商品交易所 MZB0vdx  
American Express Bank Limited 美国运通银行 :O{`!&[>L  
American Stock Exchange 美国证券交易所 <bWhTNOb  
amortization 摊销 &eG,CIT  
amount due from banks 存放银行同业的款项 mrX3/e  
amount due from banks abroad 存放海外银行同业的款项 l!<Nw8+U  
amount due from holding companies 控股公司欠款 ^TJ
n&k  
amount due from local banks 存放本港银行同业的款项 d%
\{,  
amount due to banks 银行同业的存款 @|6n.'f+  
amount due to banks abroad 海外银行同业的存款 4iBp!k7  
amount due to holding companies 控股公司存款 h)"PPI  
amount due to local banks 本港银行同业的存款 @mW: FVI  
amount due to outport banks 外埠银行同业的存款 ~(aQ!!H6  
amount for note issue 发行纸币的款额 t(-noy)  
amount of bond 担保契据的款额 Xa.Qt.C  
amount of consideration 代价款额 o>WH;EBL  
amount of contribution 供款数额 q%w\UAqA  
amount of indebtedness 负债款额 E9;cd$}K  
amount of principal of the loan 贷款本金额 5*xk8*  
amount of rates chargeable 应征差饷数额 Y'&A~/Adf  
amount of share capital 股本额 Qa~o'  
amount of sums assured 承保款额 &/d;4Eu  
amount of variation 变动幅度 I#zrz3WU  
amount of vote 拨款数额 wbshKkUh_*  
amount payable 应付款额 m:59f9WXA  
amount receivable 应收款额 2K'3ry)[y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d_BECx<\  
analysis 分析 <LIL{g0eX  
ancillary risk 附属风险 ~C6d
5\  
annual account 周年帐目；周年帐目报表；年度决算；年结 Gy hoo'<  
annual accounting date 年结日期 w?d~c*4+  
annual allowance 每年免税额；年积金；年度津贴；年津 K4YpE}]u  
annual balance 年度余额 ^&MMtWR  
annual disposable income 每年可动用收入 FN NEh  
annual estimates 周年预算 vcy}ZqWBO  
annual fee 年费 w,cfSF;=tC  
annual general meeting 周年大会 V.vA~a  
annual growth rate 年增率；每年增长率 I$9^i#O'3  
annual long-term supplement 长期个案每年补助金
_nOJ.G  
annual pensionable emolument 可供计算退休金的年薪 -@X?~4Idz  
annual report 年报 `9n%Dy<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <
RS@,  
annual return 周年报表；周年申报表；每年报税表格 CvKXVhf0$J  
Annual Return Rules 《周年报表规则》 6e3s |  
annual review of consumer prices 每年消费物价回顾 o7)<pfif  
annual roll-forward basis 逐年延展方式 Gkv<)}G  
annual salary 年薪 yQ-&+16^  
annual statement 年度报表；年度决算表 eVyXh>b*  
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 I&?(=i)N  
annuitant 年金受益人 W+-a@)sh3Q  
annuity 年金 !qsk;Vk7Z  
annuity contract 年金合约
(lq7 ct  
annuity on human life 人寿年金 kRo dC(f @  
antecedent debt 先前的债项 m=<Tylv  
ante-dated cheque 倒填日期支票 k #y4pF_  
anticipated expenditure 预期开支 &4Q(>"iL4  
anticipated net profit 预期纯利 j}7as&  
anticipated revenue 预期收入 j/`-x  
anti-inflation measure 反通货膨胀措施 WL$nchS9  
anti-inflationary stance 反通货膨胀立场 ZqT?7|i  
apparent deficit 表面赤字 e6f:@ O?  
apparent financial solvency 表面偿债能力 2A7g}V  
apparent partner 表面合伙人 ^-?5=\`5  
application for personal assessment 个人入息课税申请书
.}n,  
application of fund 资金应用 2?9 FFlX  
application to release as liquidator and to destruct the books of accounts and documents 83~ Gu[  
申请免除清盘人职务及毁灭帐簿与文件 /fC@T  
appointed actuary 委任精算师 _PD RUJ  
appointed auditor 委任核数师；委任审计师 Y?W"@awE"\  
appointed trustee 委任的受托人 Vw.c0
5x  
appointer 委任人 ~SgW+sDFu  
apportioned pro rata 按比例分摊 eYZ{mo7  
apportionment 分配；分摊 7?a@i;E<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }6ObQa43  
apportionment formula 分摊方程式 rqbX9M^  
apportionment of estate duty 遗产税的分摊 ?tS=rqc8oW  
appraisal 估价；评估 P=PcO>  
appreciable growth 可观增长 )';Rb$<Qn  
appreciable impact 显着影响 ~nJcHJ1nb4  
appreciable increase 可观增长 7Gb1[3  
appreciation 增值；升值 SFCKD/8  
appreciation against other currencies 相对其他货币升值 KdY3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sk !92mQ  
appreciation tax 增值税 ,CqJ((  
appropriation 拨款；拨用；拨付 H }w"4s  
appropriation account 拨款帐目 np3$bqm  
Appropriation Bill 拨款法案 ^%l~

|w  
appropriation-in-aid system 补助拨款办法 V^fSrW]  
approved assets 核准资产 M,xhQ{eBY  
approved basket stock 认可一篮子证券 KNT(lA0s  
approved budget 核准预算 V#8]io  
approved charitable donation 认可慈善捐款 q>:>f+4  
approved charitable institution 认可慈善机构 dYEF,\Z'  
approved currency 核准货币；认可货币 NX7(;02  
approved estimates 核准预算 Lt ;!q b.  
approved estimates of expenditure 核准开支预算 *lHI\5  
approved overseas insurer 核准海外保险人 y,&.<
Yc  
approved overseas trust company 核准海外信托公司 @8
WG  
approved pooled investment fund 核准汇集投资基金 0sq?;~U  
approved provident fund scheme 认可公积金计划 fFP>$  
approved provision 核准拨款 YT7,=k_  
approved redeemable share 核准可赎回股份 KWtLrZ(j  
approved regional stock 认可地区性证券 Hik8u!#P  
approved retirement scheme 认可退休金计划 lU]/nKyd  
approved subordinated loan 核准附属贷款 *>Sb4:  
arbitrage 套戥；套汇；套利 G8xM]'y  
arbitrageur 套戥者；套汇者 f1GV6/| m  
arbitrary amount 临时款项 xbJ@z{  
arrangement 措施；安排；协定 {!5"Y(>X  
arrears 欠款 'Gwa[ |6i  
arrears of pay 欠付薪酬 iC-WQkQY  
arrears of revenue 逾期未收税款；逾期未收的帐项 U 7mA~t2E  
articles of association 组织章程；组织细则；组织章程细则 MgJiJ0y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;\(Wz5Ok&J  
ascertainment of profit 确定利润 Y4*ezt:;Q  
"Asia Clear" “亚洲结算系统” !wH7;tU  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *p!K9$4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 P(?i>F7s  
Asian Development Fund [ADF] 亚洲发展基金 A*l(0`aWq  
Asian dollar bond 亚洲美元债券 Ju5<wjQR\  
Asian dollar market 亚洲美元市场 K07SbL7g!p  
Asian dollar rate 亚洲美元利率 OiPE,sv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Z9-HQ5>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +$i-"^  
asked price 沽盘；喊价；索价；卖方报价 S"?py=7  
assessable income 应评税入息 AWlR" p2  
assessable loss 应评税亏损 0l#{7^e  
assessable profit 应评税利润 b|U
48j1A  
assessable value 应评税值 sO7$
b@"u.  
assessed profit 估定利润 (lv|-Phc.  
assessed value 经评估价值 `>:ozN#)\  
assessment 评税；评定；估价；评税单 G<.p".o4  
assessment number 评税编号；估价编号 C6Qnn@waYb  
assessment of additional tax 补加税评税 MGn:Gj"d  
assessment of performance 业绩评估；实绩评价 *O') {(  
Assessor 评税主任 U" eP>HHp  
asset price bubbles 资产价格泡沫 c
-nBB  
asset-backed securities 具资产保证的证券 EoLF7j<W  
assets accretion 资产增值 S<^*jheO5  
assets and liabilities 资产与负债 'A91i
  
assets betterment statement 资产递增表；资产改进表 9vc3&r  
assets lending 实物放款；有抵押贷款 (1e;7sNG@  
assets of the company passing on the death 死者去世时转移的公司资产 :nki6Rkowt  
assets pledged as security for liabilities 用作负债抵押的资产 U85t !U  
assets portfolio 资产投资组合 zjd
]65P  
assets price 资产价格 2!QS&i  
assets quality 资产质素 /|] %0B  
assets realization 资产变现 :32  
assets refinancing arrangement 资产再集资安排 Zf;1U98oC  
assets securitization 资产证券化 ]9z{ 95  
assets situated outside Hong Kong 在香港以外地方的资产 CL/8p;
  
assets stripping 削减资产；拆卖资产 u?[P@_i<  
assets value 资产值 k,0RpE  
assignee 承让人 fd >t9.  
assignment 转让；转让书；转让契 .Ajs0 T2  
assignment of interest 权益转让 ` c~:3^?9d  
assignment of letters patent and trade mark 专利证书及商标转让 cWIX!tc8  
assignment of property 物业转让；物业转让书 'qBg^c  
assignment right 转让权 {UT>> *C  
assignor 转让人 Z[8{V  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +=I_3Wtth  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _$/(l4\T[  
associate member 附属会员 +) 2c\1  
associated body corporate 相联法人团体 JBQ,rX_Hw  
associated company 相联公司；联属公司 q[]EVs0$ew  
associated corporation 相联法团 b\~rL,7(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mMO:m8W  
公认会计师公会〔英国〕 \2i4]
V  
Association of Futures Exchange Brokers 香港期货经纪协会 N(mhg
C<O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 a
E.T%xR  
association of underwriters 承保人组织 ^!H8"CdC3  
assumption of control 接管 6 )eO%M`  
assurance 担保；保险；转易；转易书 DV +DJcF  
assurance of interest 权益的转易 K'N`rx.7  
at 19XX price 按一九ＸＸ年价格计算 Nb\4Mv`  
at a discount 按赔价计算；按贴水价格计算；打折扣 hBDPz1<  
at a premium 按溢价计算；按升水价格计算 H@2JL.(k  
at call 通知付款；按通知 [>#?C*s  
at constant market price 按固定市价计算 En3Q%  
at constant price 按固定价格计算 e$QX?y .  
at cost 按成本计算 SiHZco I  
at current market price 按当时市价计算；按现时市价计算 Md'd=Y_0  
at current price 按当时价格计算；按现时价格计算 S*rgYe!E  
at factor cost 按要素成本计算；按生产要素成本计算 J!%Yy\G  
at money-of-the-day price 按付款当日价格计算 O?NAbxkp  
at or better 按指定或较佳价位〔买卖指令〕 LoUi Yf  
at par 按面值计算；平价 +jzpB*@  
at sight 见票即付 f5zxy!dhKS  
at the close 按收市盘 +#O?a`f  
at the opening 按开市盘 oz%ZEi\bW  
attestation 见证；见证条款 =3lUr<Ze  
at-the-money option 平价期权 O-:#Q(H!  
attorney 受权人；受托代表人 oH!sJ&"#_  
attornment 新拥有人承认书 _={*<E  
attributable profit 可归属利润 @P+k7"f  
attributable share value 可归属股份价值 iOm1U_S  
Auckland Stock Exchange 奥克兰证券交易所 Wfkm'BnV  
auction 拍卖 YTxUKE:  
auctioneer 拍卖商 vV.'&."g  
audit 审计；核数 *\m 53mb  
Audit Commission 审计署 #B:J7&@fn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 
iyrUY  
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〕 3(%hHM7DM  
audit review 帐目审查 g"]%5Ow1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 fHYEK~!C04  
audited account 审计帐目；经审计的帐目 j,eeQ KH  
audited annual account 经审计的周年帐目 9I=J#Hi|+  
audited balance sheet 经审计的资产负债表 $bh2zKB)  
auditor 核数师；核数主任；审计师 ;Avd$&::  
auditor's certificate 核数师证明书；审计师证明书 9+h9]
T:9  
auditor's report 核数师报告；审计师报告 zTrAk5E  
Aussie bond 澳元债券 `zRgP#  
austerity budget 紧缩预算 %k{~Fa  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 b_cnVlN[  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,XCC#F(d1  
Australian Dollar [AUD] 澳元 C*ZgjFvB  
Australian Options Market 澳大利亚期权市场 q% )Y  
Australian Securities Commission 澳洲证券事务监察委员会 ,%mTKOs  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 fGb(=l  
Australian Stock Exchange 澳大利亚证券交易所 =1)yI>2e%}  
Austrian Schilling [ATS] 奥地利先令 `23&vGk}  
authentication 认证；鉴证 1F-o3\  
authority to purchase 委托购买证；委购书 Q[scmP^$^  
authorization 认可；核准；授权；授权书
m,aJ(8G  
authorization by direction 指示授权 8,=Ti7_  
authorization by instruction 指令授权 rAIX(2@cR_  
authorization by warrant 令状授权 n'73DApW  
authorization of unit trust 单位信托的认可 p9XHYf72  
authorized agent 指定代理人 )QaI{ z  
authorized capital 法定资本 UF=5k~7<b  
authorized clerk 出市员 !V$nU8p|  
authorized dealer 认可交易商 m7z/@b[  
authorized financial institution 认可财务机构 ,W5pe#n  
authorized fund 认可基金 zA9N<0[]o  
authorized fund house 获授权的基金公司；认可基金公司 9fMg?  
authorized institution 认可机构 y.JAtsxD  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5|x&Z/hL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *pw:oTO  
authorized insurer 获授权保险人；获认可承保人  kOETx  
authorized investment 特准投资项目 ch1EF/"  
authorized person 获授权人 DUEA"m h  
authorized representative 获授权代表 pK1P-!c  
authorized share capital 法定股本 )
NRY9\H  
automated quotation system 自动报价系统 71 hv~Nk/x  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] a2vUZhkR  
自动交易系统〔香港期货交易所有限公司〕 oiJa1X  
automatic adjustment mechanism 自动调整机制 Thn-8DT  
automatic adjustment system 自动调整系统 xO9,,w47  
Automatic Clearing House 自动票据交换所 5dT-{c%w4  
automatic exchange rates accumulation system 自动化汇率累集系统 z 4Qz9#*"^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8\!0yM#yK  
automatic teller machine [ATM] 自动柜员机 bPC {4l  
autopay 自动转帐 ss T o?WL|  
available assets 可用资产  S&]+r<  
available fiscal reserve 现存财政储备 2$yKa5SaX  
available profit 可用利润 WTA0S}pT  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :IV4]`  
average 平均；平均数；海损 [WXtR  
average basic salary 平均基本薪金 })T}e7>T  
average consumer expenditure 平均消费开支；一般消费开支 M ioS  
average cost 平均成本 j7<`^OG  
average cost of land production 增辟土地平均成本 LT!.M m  
average daily turnover 平均每日成交额 ymY,*Rb  
average daily wage rate 平均每日工资率 H&[CSc  
average expenditure pattern 平均开支模式 Au#(guvm  
average growth rate 平均增长率 D@^ r  
average net fixed assets 固定资产平均净值 6|X  
average of relatives 相对价格平均数 {G&K_~Vj  
average price 平均价格 z(g4D!  
average propensity to consume 平均消费倾向；一般消费倾向 z[0L?~$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 rVzjLk
N^  
average rate 平均率 )_NQ*m  
average revenue 平均收入；平均收益 m=z-}T5y!T  
average stock 平均库存；平均存货 ,@
R~y  
average yearly rent 平均年租 Kqce
lI?-I  
avoidance of double taxation 避免双重课税 ^TVica  
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 1Nx%uz  
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