一些有用的会计术语(也不知道发的地方对不对)A

A: WHdqO8  
A share Ａ股；甲类股份 dT*
f-W  
abatement of tax 减税；减扣免税额 ;@=@N9qK  
ABN AMRO Bank N.V. 荷兰银行 ,Yiq$Z{qQ  
above-the-line expenditure 线上项目支出；经常预算支出 .~V".tZV[  
above-the-line receipt 线上项目收入；经常预算收入 5,G<}cd  
ABSA Asia Limited 南非联合亚洲有限公司 =X%R*~!#Of  
absolute change 绝对数值变更 ?trt4Tbe/  
absolute expenditure 实际开支 W? 6  
absolute guideline figure 绝对准则数字 Xm0&U?dZB  
absolute interest 绝对权益 PG-cu$\??  
absolute order of discharge 绝对破产解除令 umHs"d  
absolute profit margin 绝对利润幅度  \!' {-J  
absolute value 实值；绝对值 ||"":K  
absolutely vested interest 绝对既得权益 V}Y~
z)i0  
absorbed cost 已吸收成本；已分摊成本 ?()E5 4y  
absorption 吸收；分摊；合并 +lXdRc`6  
absorption rate 吸收率；摊配率；分摊率 [W8iM7D  
ACB Finance Limited 亚洲商业财务有限公司 %
yS`C"ZQ)  
acceptable form of reciprocity 合理的互惠条件 M25z<Y  
acceptable rate 适当利率；适当汇率 z!
t3xFN&/  
acceptance agreement 承兑协议 s1*WK&@  
acceptance for honour 参加承兑 
2C 8L\  
acceptor 承兑人；接受人；受票人 @zVBn~=i  
acceptor for honour 参加承兑人 =c5 /cpZ^  
accident insurance 意外保险 jT wM<?  
Accident Insurance Association of Hong Kong 香港意外保险公会 aF4V|?+  
accident insurance scheme 意外保险计划 '8kL1  
accident year basis 意外年度基准 (fLbg,  
accommodation 通融；贷款 2=UTH%1D  
accommodation bill 通融票据；空头票据 6r-<XNv)0  
accommodation party 汇票代发人 {H7$uiq3:B  
account balance 帐户余额；帐户结余 &&QDEDszp  
account book 帐簿 %]= 'Uv^x  
account collected in advance 预收款项 S92!jp/  
account current book 往来帐簿 XH Zu>[  
account of after-acquired property 事后取得的财产报告 EF7|%N  
account of defaulter 拖欠帐目 L-X _b3E\  
account payable 应付帐款 uBL~AC3>O  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Aaw:B?4)  
account receivable 应收帐款 YQ[&h  
account receivable report 应收帐款报表 3Jk?)Dy  
account statement 结单；帐单；会计财务报表 AQBx k[  
account title 帐户名称；会计科目 vGLb2Q  
accountant's report 会计师报告 HU.6L'H*  
Accountant's Report Rules 会计师报告规则 Wn9Mr2r!*,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @SMy0:c:  
Accounting Arrangements 《会计安排》 0T{Y_IG  
accounting basis 会计基础 cK}  
accounting by Official Receiver 破产管理署署长呈交的帐目 %w|3:  
Accounting Circular 《会计通告》 G QB^  
accounting class 会计类别
pQm!Bt L  
accounting date 记帐日期；会计结算日期 |(8Hk@\CT>  
accounting for money 款项核算 kpMM%"=V  
Accounting Officer 会计主任
gt~2Br4  
accounting period 会计报告期；会计期 ]e3}9.  
accounting policy 会计政策；会计方针 +M%2m3.Jo  
accounting practice 会计惯例 a*wJcJTpV"  
accounting principle 会计准则 X72X:"  
accounting record 会计记录 kviSQM2  
accounting report 会计报告 fyoB]{$p8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 C5n=2luI_
 
Accounting Society of China 中国会计学会 n[w,x;  
accounting statement 会计报表 J,M5<s[Xqt  
accounting system 会计制度；会计系统 7|eSvC  
accounting transaction 会计事项；帐务交易 YGO7lar  
accounting treatment 会计处理 S/:QVs  
accounting year 会计年度 !5 :[XvI#  
accretion 增值；添加 BNm va  
accrual 应计项目；应累算数目 Y,Zv0-"  
accrual basis 应计制；权责发生制 qO3BQ]UF  
accrual basis accounting 应计制会计；权责发生制会计 o 0 #]EMr  
accrue 应累算；应计 U4I` xw'  
accrued benefit 应累算利益 N S}`(N  
accrued charges 应计费用 zMqEMx9  
accrued cumulative preference share dividend 应累算的累积优先股股息 DT]p14@t9  
accrued expenses 应累算费用 KIl.?_61O  
accrued interest payable 应付利息；应计未付利息 +&8Ud8Q  
accrued interest receivable 应收利息；应计未收利息 bvRGTOxO  
accrued right 累算权益 g~D6.OZU  
accruing profit 应累算的利润 L;t~rW!1  
accumulated fiscal reserve 累积财政储备 3kQ8*S  
accumulated profit 累积利润；滚存溢利 BiCa "  
accumulated reserve 累积储备 9F1stT0G%  
accumulation of surplus income 累积收益盈余 1e| M6*  
acquired assets 既得资产 *pUV-^uo  
acquisition 收购；购置；取得 &_hCs![  
acquisition cost 购置成本 u9~J1s<e  
acquisition expenses 购置费用 17 iq  
acquisition of 100% interest 收购全部股权 R*fR?  
acquisition of control 取得控制权 A+E@OOw*~  
acquisition of fixed assets 购置固定资产 {YTF]J$  
acquisition of shell “买壳” cyeDZ)  
acquisition price 收购价 jz:c)C&/  
act of God 天灾 Q31c@t  
acting partner 执事合伙人 ?t P/VL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1Sk6[h'CL  
active partner 积极参与的合伙人 vs5wxTM  
active trading 交投活跃 `bF;Ew;  
actual circulation 实际流通 s""8V_,;  
actual cost 实际成本 JLn<,Gn)<\  
actual expenditure 实际开支；实际支出 ,]qX_`qF  
actual income 实际入息；实际收入；实际收益 g}KZL-p4\m  
actual market 现货市场 o_m.MMEU  
actual price 现货价；实际价格 Sylsp%A  
actual profit 实际利润 L4Y3\4xXO
 
actual quotation 实盘；实际价位；实际报价 Mwk_SCy  
actual year basis 按实际年度计算 Q kpmPQK  
actuals 实货 2` qXDfD`  
actuarial investigation 精算调查 Wy )g449  
actuarial principle 精算原则 @!O{>`  
actuarial report 精算师报告 ENjD~S  
Actuarial Society of Hong Kong 香港精算学会 >vy+U  
actuarial valuation 精算师估值 'A2"&6m)28  
actuary 精算师 e1Hx"7ew_  
ad referendum agreement 暂定协议；有待覆核的协定 nQmYeM  
ad valorem duty 从价税；按值征税 y@JYkp>I  
ad valorem duty system 从价税制 ZfikNQU9r  
ad valorem fee 从价费 k@U`?7X  
ad valorem tariff 从价关税 B(dL`]@Xm  
additional allowance 额外免税额 Tyl"N{ _  
additional amount for unexpired risk 未过期风险的额外款额 ^u,x~nPXg  
additional assessable profit 补加应评税利润 #::vMnT  
additional assessment 补加评税 0VPa;{i/  
additional commitment 额外承担 1X.1t^HH:  
additional commitment vote 额外承担拨款 E1_4\S*z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 tn1aH +  
additional dependent parent allowance 供养父母额外免税额 2jC\yY |PN  
additional provision 额外拨款 mX_`rvYII  
additional stamp duty 附加印花税 JqZ5DjI:  
additional tax 补加税罚款；补加税款 %L.+r!
.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 k({8C`&tK/  
adjudged bankrupt 被裁定破产 =1capix 1r  
adjudicated bankrupt 裁定破产人 jp`N%O]6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 g2q=&eI"  
adjudication of bankruptcy 裁定破产；宣告破产 mo$*KNW%\  
adjudication of insolvency 裁定无力偿还债务 mNKa~E  
adjusted actual 经调整的实数；调整后的实数 yqwr0yDAl  
adjusted current assets 经调整的流动资产；调整后的流动资产 _jz=BRO$  
adjusted figure 经调整的数字；调整后的数额 {{,%p#/b  
adjusted liabilities 经调整的负债；调整后的负债 bP@_4Dy  
adjusted loss 经调整的亏损；调整后的亏损 CG;D(AWR;  
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 )`^:G3w  
adjusted profit 经调整的利润；调整后的利润 jU$PO\UTk  
adjusted surplus 经调整的盈余额；调整后的盈余额 }1dh/Cc`  
adjusted value 经调整的价值；调整后的价值 p3'+"sFU  
adjustment 调整；修订；理算〔保险〕 Ex3woT-  
adjustment centre 调剂中心  .@Cshj  
adjustment lag 调整过程的时间差距；调整时差 HV(Kz  
adjustment mechanism 调整机制 .
/'n2$
^3  
adjustment of loss 亏损调整 _#:1Axx1  
adjustment process 调整过程；调整程序 9h{G1XL  
adjustment range 调整幅度 YBP{4Rl  
administered exchange rate 受管制汇率 s-B\8&^C  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _?ZT[t<  
administration expenses 行政费用 *&D=]fG  
administration fee 手续费；行政费 =F4}  
administration in bankruptcy 破产管理 lLhCk>a  
administration order 遗产管理令 /rW{rf^  
administrator 管理人；遗产管理人 ?H&p zY~H  
administrator of the estate 遗产管理人 E_oe1C:  
admission of debt 债项承认书 0bE_iu>f'  
admission of proof 接纳债权证明 ;l'I.j  
advance 放贷款项；垫付款项；预支款项；预付款项 >. Y~F(  
advance account 暂支帐目；预付款帐户 G.}yNjL8  
advance compensation 预付补偿金 F@BNSs N=  
advance from shareholder 股东垫款 "^H+A-R[  
advance pending reimbursement 预支以待日后付还 jo^*R'}  
advanced economy 先进经济体系 $gNCS:VG*  
advancement 预付；预付财产 ?HY0@XILI  
advances warrant 垫款令 [H1NP'Kg]  
advancing 贷出 ^4"
_I   
adverse balance 逆差 7}Sw(g)o7  
adverse exchange 逆汇 &BgaFx**  
advertisement addressed to shareholders 在报章刊登的致股东通告 "{k3~epYaN  
advice for collection 托收通知书 9O"?T7i"#  
advice of drawing 提款通知书；汇票通知书 ;IT^SHym  
advice of payment 付款通知 G\Me%{b#  
Advisory Committee [Securities and Futures Commission] m"*:XfOL  
谘询委员会〔证券及期货事务监察委员会〕 |Xag:hof  
Advisory Committee on Diversification 经济多元化谘询委员会 g:Dg
?_o  
affidavit 誓章；遗产申报誓章 I9E@2[=!  
affidavit of no receipt 述明无收款的誓章 Nd6z
81  
affiliate 联号；联营公司；附属公司 !cZsIcIe  
affiliated company 附属公司；联号；联营公司 n>HNpy  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =BtE
duz  
affordability 负担能力 <LJ$GiU  
African Development Bank [AfDB] 非洲开发银行 aqB^ %e  
after-acquired property 事后取得的财产 JG[+e*8  
after-hours dealing 市后交易 Y%faf.$/9  
after-tax profit 税后盈利；税后利润；税后溢利 k=@Q#=;*[W  
agency agreement 代理协议 &l Q j?]  
agency expenses 代理机构的开支 )d(cXN-T  
agency fee 代理费 vZ08/!n  
Agency Law 《代理法》 zE[c$KPP  
agent 代理人；承销人 ^{s)`j'I*  
agent of company 公司代理人 \;3r  
agent's fee 代理人费；经纪费 Cn,jLy  
aggregate 总计；总数；总体数字 HiC\U%We  
aggregate amount 总款额；总额 6"DvdJ0MB  
aggregate assets and liabilities 总体资产与负债 '/j`j>'!^  
aggregate at constant price 按固定价格计算的总体数字 )L{\k$r!EM  
aggregate demand 总需求 ?d%_o@  
aggregate gross position 总持仓量 NB^.$39n  
aggregate limit 总限额 G2Apm`/ y  
aggregate of salaries tax 合计薪俸税 C>+U
Z  
aggregate performance 总体表现；总体业绩 Cpj_mMtu  
aggregate supply 总体供应 _ReQQti[
 
aggregate surplus 总盈余 dw&Xg_$  
aggregate total 整体总额 j<!$ug9VA  
aggregate value 总值；合计价值 gFKQm(0g2  
aggregated basis 合计基准 |9y&;3  
aggregated net chargeable income 合计应课税入息实额 +LUL-d  
aggregation 合并计算；合计；总和 `<K#bDU;a  
aggregation of incomes of husband and wife 夫妇入息合并计算 ecHy. 7H  
aggregation of property 财产的总和 (p. 5J  
agio 差价；贴水 r[gV`khka  
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》 HZ|6&9we  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment EgY]U1{  
《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》 [)*fN|Hy  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment dI>oHMC  
《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》 Xbz}pAnj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #C+0m`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 GL/\uq  
agreement for a settlement 授产协议 T|E;U  
agreement for assignment 转让协议 }{lOsZA  
agreement for sale 售卖协议；买卖协议 nyIb
8=f  
agreement for sale and purchase 买卖协议 cZwQ{9>  
agreement for the payment of interest 支付利息协议 E5o0^^  
agreement for the repayment of money 还款协议 s8tI_h  
agreement of reinsurance 再保险协议 83S],L  
Agricultural Bank of China 中国农业银行 V{"5)Ly?fu  
air passenger departure tax 飞机乘客离境税 mV;7SBoT  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `Q{kiy  
airport tax 机场税 ^iGIF~J9  
alcohol duty 酒精税 N+r~\[N\9  
alienation 让与；让渡；转让 S`J_}>  
alimony 生活费；赡养费 ]Rw,5\0  
All Ordinaries Index [AOI] 所有普通股指数 E J 9A 4B  
all risks 全险；综合险 b~\![HoCMM  
All Sales Record for Stock Market 《股票市场成交报告》 p@!"x({@
l  
Allied Capital Resources Limited 新联财务有限公司 rf9RG!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i}q6^;uTF  
allocation letter 拨款信件 D
b2G)63  
allocation of fund 分配款项；预留款项 Edjh

*  
allocation of profit 利润分配；溢利分配 ]AN)
M>  
allocation warrant 拨款令 I\[*vgjm3G  
allotment 分配；配股 6!bf,T
]  
allotment notice 股份配售通知；配股通知 cd:O@)i  
allotment of shares 股份分配 K
46mE   
allowable 可获宽免；免税的 "['YMhu_  
allowable business loss 可扣除的营业亏损 HVC\(h,)i  
allowable expenses 可扣税的支出 }$b/g  
allowance 免税额；津贴；备抵；准备金 [%b<%m}L-  
allowance for debts 债项的免税额 >s1HQSe66  
allowance for depreciation by wear and tear 耗损折旧免税额 Jcy`:C\Ay  
allowance for funeral expenses 殡殓费的免税额 @ #V31im"N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yX8F^iv[  
allowance for repairs and outgoings 修葺及支出方面的免税额 D,X$66T ^  
allowance to debtor 给债务人的津贴 $CXqkK<6  
alteration of capital 资本更改 Z3S\@_/;  
alternate trustee 候补受托人 7}nOF{RH]  
amalgamation 合并 1Og9VG1^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )of_"gZ$3A  
ambit of charges 征税范围；收费范围 K<V(h#(.@  
amended valuation 经修订的估值 %';n9M  
American Commodities Exchange 美国商品交易所 -,Q<*)q{  
American Express Bank Limited 美国运通银行 `pLp+#1 `R  
American Stock Exchange 美国证券交易所 Muarryh}  
amortization 摊销 fA|'}(kH  
amount due from banks 存放银行同业的款项 S;CT:kG6Y{  
amount due from banks abroad 存放海外银行同业的款项 Tvk=NJ  
amount due from holding companies 控股公司欠款 ysL8w"t  
amount due from local banks 存放本港银行同业的款项 bf}r8$,  
amount due to banks 银行同业的存款 PUa~Apj'  
amount due to banks abroad 海外银行同业的存款 4E"qpy \(  
amount due to holding companies 控股公司存款 |Q7Ch]G  
amount due to local banks 本港银行同业的存款 $bMeL7CN  
amount due to outport banks 外埠银行同业的存款 A@`C<O ^  
amount for note issue 发行纸币的款额 8^M5u>=t;  
amount of bond 担保契据的款额 |px4a"  
amount of consideration 代价款额 a8dR.  
amount of contribution 供款数额 {Q4=GrS  
amount of indebtedness 负债款额 uD. 0?*_  
amount of principal of the loan 贷款本金额 jkfI,T  
amount of rates chargeable 应征差饷数额 DrW]`%Ql  
amount of share capital 股本额 6.ap^9AD  
amount of sums assured 承保款额 + J_W}G  
amount of variation 变动幅度 J
_`.w  
amount of vote 拨款数额 xv1$,|^ts  
amount payable 应付款额 y 5=J6a2.  
amount receivable 应收款额 <01MXT-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I</Nmgf  
analysis 分析 h#;yA"j1&  
ancillary risk 附属风险 fV[xv4D.  
annual account 周年帐目；周年帐目报表；年度决算；年结 /ZD/!YD&R  
annual accounting date 年结日期 A~h8 >zz*  
annual allowance 每年免税额；年积金；年度津贴；年津 QAX+oy  
annual balance 年度余额 QI!:+8  
annual disposable income 每年可动用收入 Y/{Z`}  
annual estimates 周年预算 Xf#uK\f  
annual fee 年费 \QHM7C T  
annual general meeting 周年大会 smk0*m4  
annual growth rate 年增率；每年增长率 t6~|T_]  
annual long-term supplement 长期个案每年补助金 a3p|>M6E  
annual pensionable emolument 可供计算退休金的年薪 <Qwi 0$  
annual report 年报 .]8 Jeb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |Z!C`G[  
annual return 周年报表；周年申报表；每年报税表格 D b(a;o   
Annual Return Rules 《周年报表规则》 M8 ++JI  
annual review of consumer prices 每年消费物价回顾 {_Wtk@  
annual roll-forward basis 逐年延展方式 .o fYFK  
annual salary 年薪 Kz'W |  
annual statement 年度报表；年度决算表 &4DvZq=  
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 mz/KGZ5t  
annuitant 年金受益人 ]>x674H  
annuity 年金 GfVMj7{  
annuity contract 年金合约 k \]@  
annuity on human life 人寿年金 I8?egDkk  
antecedent debt 先前的债项 |[xi"E\  
ante-dated cheque 倒填日期支票 r?H {Y3,  
anticipated expenditure 预期开支 6I 2`m(5  
anticipated net profit 预期纯利 60QElJ9D  
anticipated revenue 预期收入 w6Ue5Ix,!  
anti-inflation measure 反通货膨胀措施 y:pypuwt;  
anti-inflationary stance 反通货膨胀立场 5MiWM2"X\  
apparent deficit 表面赤字 ?ILNp`k  
apparent financial solvency 表面偿债能力 >Utn[']~  
apparent partner 表面合伙人 V8&%fxn+  
application for personal assessment 个人入息课税申请书 >>&~;PG[  
application of fund 资金应用 C$rZn%dp(  
application to release as liquidator and to destruct the books of accounts and documents !'n+0  
申请免除清盘人职务及毁灭帐簿与文件 |nMbf  
appointed actuary 委任精算师 4|x5-m+T  
appointed auditor 委任核数师；委任审计师 ISOPKZ#F  
appointed trustee 委任的受托人 ]_5C5m  
appointer 委任人 ijC;"j/(  
apportioned pro rata 按比例分摊 4}96|2L5  
apportionment 分配；分摊 0(0Ep(Vj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0wxQ,PI1'  
apportionment formula 分摊方程式 ZH/|L?Q1U  
apportionment of estate duty 遗产税的分摊 Pq;1EI  
appraisal 估价；评估 ^oaG.)3  
appreciable growth 可观增长 YW>|gE  
appreciable impact 显着影响 FVL0K(V(  
appreciable increase 可观增长 7*u0)Hog  
appreciation 增值；升值 #O=^%C7p  
appreciation against other currencies 相对其他货币升值 (S1$g ~t;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 us$~6  
appreciation tax 增值税 |+ @  
appropriation 拨款；拨用；拨付 %p^C,B{7w  
appropriation account 拨款帐目 Cl i k  
Appropriation Bill 拨款法案 hnH:G`[F  
appropriation-in-aid system 补助拨款办法 nhQ.U>&-M  
approved assets 核准资产 NIQa{R/H  
approved basket stock 认可一篮子证券 vk.Y2 :  
approved budget 核准预算 #S_LK
c  
approved charitable donation 认可慈善捐款 Hm1C|Qb  
approved charitable institution 认可慈善机构 V?5QpBKI  
approved currency 核准货币；认可货币 h4!
$,%"''  
approved estimates 核准预算 a]$KI$)e  
approved estimates of expenditure 核准开支预算 m,qU})  
approved overseas insurer 核准海外保险人 6 3Kec  
approved overseas trust company 核准海外信托公司 SO8Ej)m  
approved pooled investment fund 核准汇集投资基金 u.$.RkNMQ  
approved provident fund scheme 认可公积金计划 v"y e\ZG  
approved provision 核准拨款 Koahd=  
approved redeemable share 核准可赎回股份 Qy$8!(  
approved regional stock 认可地区性证券 &UQKZ.  
approved retirement scheme 认可退休金计划 {ZN{$Ad3/  
approved subordinated loan 核准附属贷款 j@2-^q:`  
arbitrage 套戥；套汇；套利 {n #  
arbitrageur 套戥者；套汇者 [ZDJs`h!`  
arbitrary amount 临时款项 K.*zqQKlI|  
arrangement 措施；安排；协定 I-&/]<5y  
arrears 欠款 c$@,*c 0n  
arrears of pay 欠付薪酬 p
;X[_h  
arrears of revenue 逾期未收税款；逾期未收的帐项 <P$b$fh/  
articles of association 组织章程；组织细则；组织章程细则 (f $Y0;v>}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CA[k$Sw*  
ascertainment of profit 确定利润 F_\\n#bv  
"Asia Clear" “亚洲结算系统” st/Tb/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ay"x<JB{U2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3J%jD  
Asian Development Fund [ADF] 亚洲发展基金 AY,6Ddw  
Asian dollar bond 亚洲美元债券 Wb/@~!+i`  
Asian dollar market 亚洲美元市场 Y13IrCA2  
Asian dollar rate 亚洲美元利率 *!'00fv  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ely&'y!  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (:M6*RV  
asked price 沽盘；喊价；索价；卖方报价 +- c#UO
>  
assessable income 应评税入息 vTU"c>]  
assessable loss 应评税亏损 @b-?KH  
assessable profit 应评税利润 I{B8'n{cN  
assessable value 应评税值 ft:/-$&H  
assessed profit 估定利润 0z.`
 
assessed value 经评估价值 6Q>:g"_  
assessment 评税；评定；估价；评税单 BRD>q4w  
assessment number 评税编号；估价编号 3_vggK%  
assessment of additional tax 补加税评税 Kze\|yJ  
assessment of performance 业绩评估；实绩评价 c\]h YKA  
Assessor 评税主任 j$N`JiKM  
asset price bubbles 资产价格泡沫 93[`1_q7\  
asset-backed securities 具资产保证的证券 o6Vc}jRH  
assets accretion 资产增值 @*A(#U8p3  
assets and liabilities 资产与负债 )x?F1/  
assets betterment statement 资产递增表；资产改进表
~wh8)rm  
assets lending 实物放款；有抵押贷款 Lr40rLx;u  
assets of the company passing on the death 死者去世时转移的公司资产 O#cXvv]Z*  
assets pledged as security for liabilities 用作负债抵押的资产 _pjpPS
V6J  
assets portfolio 资产投资组合 Z+I[  
assets price 资产价格 #HM0s~^w&  
assets quality 资产质素 X B65,l  
assets realization 资产变现 u+XZdV  
assets refinancing arrangement 资产再集资安排 >*vI:MG8  
assets securitization 资产证券化 aMh
2[I  
assets situated outside Hong Kong 在香港以外地方的资产 "4n_MV>p  
assets stripping 削减资产；拆卖资产 YNk?1#k?i  
assets value 资产值 J|,| *t  
assignee 承让人 lZ/Yp~2S  
assignment 转让；转让书；转让契 wR>\5z)^  
assignment of interest 权益转让 ;Q? Qwda  
assignment of letters patent and trade mark 专利证书及商标转让 vseuk@>  
assignment of property 物业转让；物业转让书 sE-"TNONZ  
assignment right 转让权 zF\k*B  
assignor 转让人 *8X: fq  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *gVRMSrx4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *hFT,1WE=+  
associate member 附属会员 'rq [P",  
associated body corporate 相联法人团体 J}%&;uv  
associated company 相联公司；联属公司 9K FWa0G  
associated corporation 相联法团 YX@[z 5*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] a;([L8^7$l  
公认会计师公会〔英国〕 Y 1LE.{  
Association of Futures Exchange Brokers 香港期货经纪协会 M)Ogb'@#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Tx],- U  
association of underwriters 承保人组织 pkBmAJb@  
assumption of control 接管 9J0m  
assurance 担保；保险；转易；转易书 U*[/F)!  
assurance of interest 权益的转易 O8 k$Uc  
at 19XX price 按一九ＸＸ年价格计算 MP0gLi  
at a discount 按赔价计算；按贴水价格计算；打折扣 b[$l{RQ[?  
at a premium 按溢价计算；按升水价格计算 #Z (B4YO  
at call 通知付款；按通知 DkQy.  
at constant market price 按固定市价计算 +<8r?d2  
at constant price 按固定价格计算 CbI[K|  
at cost 按成本计算 [fO \1J  
at current market price 按当时市价计算；按现时市价计算 AGS?<6W-  
at current price 按当时价格计算；按现时价格计算 5wiU4-{  
at factor cost 按要素成本计算；按生产要素成本计算 80 i<Ij8J  
at money-of-the-day price 按付款当日价格计算 z/6eP`jj  
at or better 按指定或较佳价位〔买卖指令〕 Rf2;O<  
at par 按面值计算；平价 v\0[B jhL?  
at sight 见票即付 ] 6M- s  
at the close 按收市盘 !W .ooy5(  
at the opening 按开市盘 trtI^^/%  
attestation 见证；见证条款 !);'Bk9o  
at-the-money option 平价期权 5?%(j!p5  
attorney 受权人；受托代表人 /< h~d  
attornment 新拥有人承认书 4~DFtWbf  
attributable profit 可归属利润 [p[Kpunr{l  
attributable share value 可归属股份价值 ?_}[@x  
Auckland Stock Exchange 奥克兰证券交易所 0rjx
WPc  
auction 拍卖 Da)9s %_4  
auctioneer 拍卖商 g' H!%<  
audit 审计；核数 0bS\VUB(  
Audit Commission 审计署 (lTM^3 }  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] kImS'i{A  
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〕 vfcj,1  
audit review 帐目审查 Nt'(JAZ;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )TBBYCL3  
audited account 审计帐目；经审计的帐目 *:aJlvk  
audited annual account 经审计的周年帐目 Ql3hq.E  
audited balance sheet 经审计的资产负债表 8u!!a^F  
auditor 核数师；核数主任；审计师 [#M^:Q  
auditor's certificate 核数师证明书；审计师证明书 +8v^J8q0  
auditor's report 核数师报告；审计师报告 aOA;"jR1  
Aussie bond 澳元债券 q.g<gu]  
austerity budget 紧缩预算 w=e~ M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3a"4Fn  
Australia All Ordinaries Index 澳洲所有普通股票指数 E5/-?(N  
Australian Dollar [AUD] 澳元 p4*VE5[?_+  
Australian Options Market 澳大利亚期权市场 1|q$Wn:*  
Australian Securities Commission 澳洲证券事务监察委员会 aS-rRL|\L  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 jDqe)uVvtV  
Australian Stock Exchange 澳大利亚证券交易所 HYZ94[Ti  
Austrian Schilling [ATS] 奥地利先令 (6L[eWuTn  
authentication 认证；鉴证 0x4p!5  
authority to purchase 委托购买证；委购书 )apqL{u:=  
authorization 认可；核准；授权；授权书 R%"wf   
authorization by direction 指示授权 Ma2sQW\  
authorization by instruction 指令授权 Y?{L:4cRX  
authorization by warrant 令状授权 %J5zfNe)&  
authorization of unit trust 单位信托的认可 %D)W~q-g  
authorized agent 指定代理人 4'cdV0]  
authorized capital 法定资本 ^dJ/>?1  
authorized clerk 出市员 UpF,e>s  
authorized dealer 认可交易商 cz~Fz;)2{N  
authorized financial institution 认可财务机构 C{`+h163\  
authorized fund 认可基金 WV]Si2pOZ  
authorized fund house 获授权的基金公司；认可基金公司 CE=&ZHt9  
authorized institution 认可机构 y)0r%=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 b
%IRIi&,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .J6Oiv.E  
authorized insurer 获授权保险人；获认可承保人 \tc4DS  
authorized investment 特准投资项目 82n
Q]  
authorized person 获授权人 u]lf~EE  
authorized representative 获授权代表 k|(uIU* ]  
authorized share capital 法定股本 xc7Wk&{=  
automated quotation system 自动报价系统 #2<.0@@ TI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5 ?~ ?8Hi  
自动交易系统〔香港期货交易所有限公司〕 0,a\vs%@X  
automatic adjustment mechanism 自动调整机制 JL5 )  
automatic adjustment system 自动调整系统 s.d }*H-o  
Automatic Clearing House 自动票据交换所 .bE+dA6:v  
automatic exchange rates accumulation system 自动化汇率累集系统 >`R}ulz)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2Dgulx5kGZ  
automatic teller machine [ATM] 自动柜员机 56T<s+X>  
autopay 自动转帐 L #c*)  
available assets 可用资产 |75>8;  
available fiscal reserve 现存财政储备 *p0n{F9  
available profit 可用利润 00X~/'!
 
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 q,w8ca4~y  
average 平均；平均数；海损 xfZ.  
average basic salary 平均基本薪金 A Ch!D>C1  
average consumer expenditure 平均消费开支；一般消费开支 ?:73O`sX:  
average cost 平均成本 "Qj;pqR  
average cost of land production 增辟土地平均成本 wQ]!Y?I  
average daily turnover 平均每日成交额 Eh/B[u7T[  
average daily wage rate 平均每日工资率 fG_.&!P  
average expenditure pattern 平均开支模式 Sqw:U|h\FS  
average growth rate 平均增长率 AJ1(q:P  
average net fixed assets 固定资产平均净值 `/$yCXy  
average of relatives 相对价格平均数 {=};<;_F  
average price 平均价格 @Cg%7AF  
average propensity to consume 平均消费倾向；一般消费倾向 Z3X/SQ'0  
average propensity to save 平均储蓄倾向；一般储蓄倾向 {/d<Jm:  
average rate 平均率 #D4gNQg@R  
average revenue 平均收入；平均收益 s~(!m. R  
average stock 平均库存；平均存货 oRH]67(Z  
average yearly rent 平均年租 l-4+{6lz  
avoidance of double taxation 避免双重课税 /<ODP6Yy;  
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 W:s`;8iM$  
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