一些有用的会计术语(也不知道发的地方对不对)A

A: RVh{wg  
A share Ａ股；甲类股份 CTQJ=R"  
abatement of tax 减税；减扣免税额 9[:TWvd  
ABN AMRO Bank N.V. 荷兰银行 2CV?cm  
above-the-line expenditure 线上项目支出；经常预算支出 Fm[3Btn  
above-the-line receipt 线上项目收入；经常预算收入 [G"Va_A8  
ABSA Asia Limited 南非联合亚洲有限公司 mpd?F'V  
absolute change 绝对数值变更 ,k}(]{ -  
absolute expenditure 实际开支 G BM8:IG \  
absolute guideline figure 绝对准则数字 Yb%#\.M/y  
absolute interest 绝对权益 M]SeNYDy  
absolute order of discharge 绝对破产解除令 M[QQi2:&  
absolute profit margin 绝对利润幅度 ]&X}C{v)G  
absolute value 实值；绝对值 ur[^/lxx0  
absolutely vested interest 绝对既得权益 %RzCJxT
 
absorbed cost 已吸收成本；已分摊成本 m%s:4Z%=  
absorption 吸收；分摊；合并 -0P9|;h5  
absorption rate 吸收率；摊配率；分摊率 N t\ZM  
ACB Finance Limited 亚洲商业财务有限公司 dd*p_4;  
acceptable form of reciprocity 合理的互惠条件 ZWQ/BgKB  
acceptable rate 适当利率；适当汇率 @I#uv|=N  
acceptance agreement 承兑协议 [OR"9W&  
acceptance for honour 参加承兑 "6Z(0 iu:{  
acceptor 承兑人；接受人；受票人 wYQEm  
acceptor for honour 参加承兑人 $CZ'[`+  
accident insurance 意外保险 BO.Db``  
Accident Insurance Association of Hong Kong 香港意外保险公会 <jBRUa[j_  
accident insurance scheme 意外保险计划 aP#/%  
accident year basis 意外年度基准 pj7v{H+  
accommodation 通融；贷款 .AZwVP<  
accommodation bill 通融票据；空头票据 ER0B{b  
accommodation party 汇票代发人 "<LWz&
e^^  
account balance 帐户余额；帐户结余 .h(iyCxP  
account book 帐簿 3cF8DNh  
account collected in advance 预收款项 a4pewg'  
account current book 往来帐簿 `\f 3Ij,  
account of after-acquired property 事后取得的财产报告 Y(R.<LtY  
account of defaulter 拖欠帐目 l z-I[*bA  
account payable 应付帐款 tHK>w%|\R  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 SYa O'c  
account receivable 应收帐款 mi[8O$^iJ  
account receivable report 应收帐款报表 w^U{e xo  
account statement 结单；帐单；会计财务报表 kpxGC,I^*.  
account title 帐户名称；会计科目 (e0(GOqf4  
accountant's report 会计师报告 AREjS$  
Accountant's Report Rules 会计师报告规则 Je}0KW3G9L  
accounting and auditing procedure 会计与审计程序；会计与核数程序 T"<)B^8f  
Accounting Arrangements 《会计安排》 h~ZLULW)B  
accounting basis 会计基础 AQmHa2P  
accounting by Official Receiver 破产管理署署长呈交的帐目 X0REC%  
Accounting Circular 《会计通告》 _ j`tR:  
accounting class 会计类别 P^tTg  
accounting date 记帐日期；会计结算日期 n2EPx(~  
accounting for money 款项核算 T5z]=Pd"^  
Accounting Officer 会计主任 fP\q?X@]E  
accounting period 会计报告期；会计期 h9/fD5  
accounting policy 会计政策；会计方针 ncMzHw  
accounting practice 会计惯例
niKfat?  
accounting principle 会计准则 Rc &m4|cw7  
accounting record 会计记录 Pc2!OQC'""  
accounting report 会计报告 @5ud{"|2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ri~$hs!  
Accounting Society of China 中国会计学会 ex6R=97uA  
accounting statement 会计报表 Hf\sF(, (  
accounting system 会计制度；会计系统 K/K-u  
accounting transaction 会计事项；帐务交易 Fj]06~u  
accounting treatment 会计处理 `j(._`8%a  
accounting year 会计年度 ft$RF  
accretion 增值；添加 p4*L}Q  
accrual 应计项目；应累算数目 Ikw@B)0}  
accrual basis 应计制；权责发生制 Fx|`0LI+C  
accrual basis accounting 应计制会计；权责发生制会计 6dV )pJd  
accrue 应累算；应计 J=k=cFUX  
accrued benefit 应累算利益 0Q`v#$?":  
accrued charges 应计费用 ^6z"@+;*  
accrued cumulative preference share dividend 应累算的累积优先股股息 c!/+0[  
accrued expenses 应累算费用 -5 D<zP/  
accrued interest payable 应付利息；应计未付利息 ir/uHN@  
accrued interest receivable 应收利息；应计未收利息 [ 'lu;1-,  
accrued right 累算权益 w.a9}GC  
accruing profit 应累算的利润 XUA@f*  
accumulated fiscal reserve 累积财政储备 ?5J#  
accumulated profit 累积利润；滚存溢利 &29jg_'W  
accumulated reserve 累积储备 G(TFv\`vH  
accumulation of surplus income 累积收益盈余 #[bL9R5NC  
acquired assets 既得资产 8hD[z}  
acquisition 收购；购置；取得 ]i@73h YT  
acquisition cost 购置成本 oV0T   
acquisition expenses 购置费用 YLGE{bS  
acquisition of 100% interest 收购全部股权 jr?/wtw  
acquisition of control 取得控制权 BB\GrD  
acquisition of fixed assets 购置固定资产 <Q\KS  
acquisition of shell “买壳” 8c+V$rH_  
acquisition price 收购价 IBo  
act of God 天灾 rR-[CT  
acting partner 执事合伙人 1o%#kf  
active market 买卖活跃的市场；交投畅旺的市场；旺市 t]@>kAA>2L  
active partner 积极参与的合伙人 m^}|LB:5  
active trading 交投活跃 8O9^g4?  
actual circulation 实际流通 ]s AuL
!  
actual cost 实际成本 SL-2^\R  
actual expenditure 实际开支；实际支出 XGR2L DR  
actual income 实际入息；实际收入；实际收益 95z|}16UK  
actual market 现货市场 m0TVi]v  
actual price 现货价；实际价格 !SW0iq[7j  
actual profit 实际利润 <VKJ+  
actual quotation 实盘；实际价位；实际报价 aC\f;&P>  
actual year basis 按实际年度计算 `}l%61n0  
actuals 实货 V%r`v%ktF  
actuarial investigation 精算调查 /)sP,
2/  
actuarial principle 精算原则 S3ooG14Ls  
actuarial report 精算师报告 $h{m")]  
Actuarial Society of Hong Kong 香港精算学会 RTcxZ/\"#  
actuarial valuation 精算师估值 ly17FLJ].  
actuary 精算师 6+IhI?lI=  
ad referendum agreement 暂定协议；有待覆核的协定 eyDV911  
ad valorem duty 从价税；按值征税 :}zyd;Rc  
ad valorem duty system 从价税制 YQG<Q  
ad valorem fee 从价费 FtIcA"^N  
ad valorem tariff 从价关税 ?n`m
 
additional allowance 额外免税额 q>2bkcGY#  
additional amount for unexpired risk 未过期风险的额外款额 P[ :_"4U  
additional assessable profit 补加应评税利润 &L+uu',M0c  
additional assessment 补加评税 ^el+ej/=  
additional commitment 额外承担 VO|ECB2e  
additional commitment vote 额外承担拨款 Q%JI-&K  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CLrX!JV>  
additional dependent parent allowance 供养父母额外免税额 1y'Y+1.<  
additional provision 额外拨款 lA5Dag'  
additional stamp duty 附加印花税 o%t4WQ|bj  
additional tax 补加税罚款；补加税款 W7qh1}_%  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P }sr  
adjudged bankrupt 被裁定破产 ?uq`|1`  
adjudicated bankrupt 裁定破产人 ~(^P(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7y'uZAF  
adjudication of bankruptcy 裁定破产；宣告破产 6eV#x%z@v'  
adjudication of insolvency 裁定无力偿还债务 y!#-[K:  
adjusted actual 经调整的实数；调整后的实数 FOXSs8"c]!  
adjusted current assets 经调整的流动资产；调整后的流动资产 B}iEhWO6  
adjusted figure 经调整的数字；调整后的数额 3PNdc}h&#  
adjusted liabilities 经调整的负债；调整后的负债 p\w<~pN[  
adjusted loss 经调整的亏损；调整后的亏损 p'K`K\X  
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 Z>9@)wo  
adjusted profit 经调整的利润；调整后的利润 U N9hZ>9  
adjusted surplus 经调整的盈余额；调整后的盈余额 .G O0xn
m  
adjusted value 经调整的价值；调整后的价值 g_Z tDxz  
adjustment 调整；修订；理算〔保险〕 WoEK #,I;  
adjustment centre 调剂中心  [SPx  
adjustment lag 调整过程的时间差距；调整时差 FH~:&;  
adjustment mechanism 调整机制 xLW$>;kI  
adjustment of loss 亏损调整 %2}fW\%'  
adjustment process 调整过程；调整程序 BO[:=x`  
adjustment range 调整幅度 )E}v~GW.+  
administered exchange rate 受管制汇率 %j7b0pb  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 a`!Jq'  
administration expenses 行政费用 ;]dD\4_hK  
administration fee 手续费；行政费 o:Fq|?/e  
administration in bankruptcy 破产管理 1$>+rW{a  
administration order 遗产管理令 uR
0UfKK  
administrator 管理人；遗产管理人 o`bc/3!  
administrator of the estate 遗产管理人 n Nt28n@  
admission of debt 债项承认书 VXeO}>2S  
admission of proof 接纳债权证明 [4z,hob  
advance 放贷款项；垫付款项；预支款项；预付款项 &$MC!iMh  
advance account 暂支帐目；预付款帐户 bv+u7B6,  
advance compensation 预付补偿金 KF.{
r  
advance from shareholder 股东垫款 9wvlR6z;u  
advance pending reimbursement 预支以待日后付还 n:5M E*  
advanced economy 先进经济体系 pXk^EV0  
advancement 预付；预付财产 XiW1X6  
advances warrant 垫款令 76nH)^%l<  
advancing 贷出 YF5}~M ymF  
adverse balance 逆差 7L!JP:v  
adverse exchange 逆汇 Tc WCr  
advertisement addressed to shareholders 在报章刊登的致股东通告 6D;N.wDZ  
advice for collection 托收通知书 4 PK}lc  
advice of drawing 提款通知书；汇票通知书 :`bC3Mr  
advice of payment 付款通知 )^j_O^T5  
Advisory Committee [Securities and Futures Commission] 8x{Owj:Q  
谘询委员会〔证券及期货事务监察委员会〕 iGyetFqKw  
Advisory Committee on Diversification 经济多元化谘询委员会 28MMH Q  
affidavit 誓章；遗产申报誓章 Q0U~s\<  
affidavit of no receipt 述明无收款的誓章 wI.aV>  
affiliate 联号；联营公司；附属公司 M(-)\~9T  
affiliated company 附属公司；联号；联营公司 IKD{3cVL  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 tB_le>rhl  
affordability 负担能力 v] m/$X2  
African Development Bank [AfDB] 非洲开发银行 /$~1e7W  
after-acquired property 事后取得的财产 QYH-"-)  
after-hours dealing 市后交易 (5yM%H8:  
after-tax profit 税后盈利；税后利润；税后溢利 +-izC%G  
agency agreement 代理协议 q}{E![ZTu  
agency expenses 代理机构的开支 ? wS}'  
agency fee 代理费 ? x)^f+:9|  
Agency Law 《代理法》 6h:QSVfx  
agent 代理人；承销人 pKSCC"i&j  
agent of company 公司代理人 H/,KY/>i  
agent's fee 代理人费；经纪费 iN;Pg_Kq  
aggregate 总计；总数；总体数字 y=3 dGOFB  
aggregate amount 总款额；总额 w~3X m{  
aggregate assets and liabilities 总体资产与负债 8`4M
4"lj  
aggregate at constant price 按固定价格计算的总体数字 !cW rB9  
aggregate demand 总需求 i5e10@Q{  
aggregate gross position 总持仓量 YI0 wr1N  
aggregate limit 总限额 RY-iFydPc  
aggregate of salaries tax 合计薪俸税 -U|c~Cqc  
aggregate performance 总体表现；总体业绩 74%vNKzc~  
aggregate supply 总体供应 wuq
e{?
 
aggregate surplus 总盈余 T4eJ:u*;  
aggregate total 整体总额 )2f#@0SVL  
aggregate value 总值；合计价值 B,>02EZ  
aggregated basis 合计基准 o[C^z7WG0  
aggregated net chargeable income 合计应课税入息实额 U8_{MY-9}  
aggregation 合并计算；合计；总和 yV^Yp=f_  
aggregation of incomes of husband and wife 夫妇入息合并计算 eg[EFI.h  
aggregation of property 财产的总和 *!5CL'  
agio 差价；贴水 R7::f\I   
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》 V?mP
7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment g"-j/ 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》 ~
k*]Z
8Z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment l}nVWuD  
《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》 Jqoo&T")  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8Km&3nCv$Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *D]:{#C*  
agreement for a settlement 授产协议 LuS@Kf8N+  
agreement for assignment 转让协议 k+QGvgP[4@  
agreement for sale 售卖协议；买卖协议 +gl\l?>sr  
agreement for sale and purchase 买卖协议 Ev fvU:z  
agreement for the payment of interest 支付利息协议 F^dJ{<yX  
agreement for the repayment of money 还款协议 DB}Uzw|  
agreement of reinsurance 再保险协议 x'|ty[87  
Agricultural Bank of China 中国农业银行 EC?5GNGT,  
air passenger departure tax 飞机乘客离境税 bT:u|/I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 E$"NOR  
airport tax 机场税 hh;kBv07o  
alcohol duty 酒精税 ;&d#)&O"e  
alienation 让与；让渡；转让 {&1L &f<  
alimony 生活费；赡养费 0]d;)_`@  
All Ordinaries Index [AOI] 所有普通股指数 *byUqY3(
 
all risks 全险；综合险 '|C%X7  
All Sales Record for Stock Market 《股票市场成交报告》 j0l{Mc5  
Allied Capital Resources Limited 新联财务有限公司 VDxm|7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 196aYLE  
allocation letter 拨款信件 V^7.@BeT  
allocation of fund 分配款项；预留款项 A7 RI&g v5  
allocation of profit 利润分配；溢利分配 6[m~xegG  
allocation warrant 拨款令 n_kwtWX(  
allotment 分配；配股 /k.0gYD  
allotment notice 股份配售通知；配股通知 GcO2oq  
allotment of shares 股份分配 KhjC'CU,  
allowable 可获宽免；免税的 XIcUoKg^  
allowable business loss 可扣除的营业亏损 4"&-a1N  
allowable expenses 可扣税的支出 Z`TfS+O6  
allowance 免税额；津贴；备抵；准备金 0cm34\*  
allowance for debts 债项的免税额 \M`qaFan5^  
allowance for depreciation by wear and tear 耗损折旧免税额 C'#KTp4!1  
allowance for funeral expenses 殡殓费的免税额 a`wjZ"}'[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CW1l;uwtU  
allowance for repairs and outgoings 修葺及支出方面的免税额 3lF"nv  
allowance to debtor 给债务人的津贴 (~~m8VJ>  
alteration of capital 资本更改 n Bm ]?  
alternate trustee 候补受托人 '
|H+5#  
amalgamation 合并 V60L\?a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Us`=^\  
ambit of charges 征税范围；收费范围 ,dRaV</2  
amended valuation 经修订的估值 #Y5k/NPg  
American Commodities Exchange 美国商品交易所 e#[Klh$]EW  
American Express Bank Limited 美国运通银行 eo+<@83  
American Stock Exchange 美国证券交易所 /k'7j*t Z  
amortization 摊销 ^I
w
$(  
amount due from banks 存放银行同业的款项 3?
o4  
amount due from banks abroad 存放海外银行同业的款项 < $zJi V  
amount due from holding companies 控股公司欠款 \ eHOHHAGW  
amount due from local banks 存放本港银行同业的款项 eB0exPz%  
amount due to banks 银行同业的存款 k9k39`t  
amount due to banks abroad 海外银行同业的存款 %+*=Vr  
amount due to holding companies 控股公司存款 NK|UeL7ght  
amount due to local banks 本港银行同业的存款 B&cIx~+  
amount due to outport banks 外埠银行同业的存款 W9SU1{*9  
amount for note issue 发行纸币的款额 DI\=udN  
amount of bond 担保契据的款额 g Wtc3  
amount of consideration 代价款额 Z6I|Y5#H  
amount of contribution 供款数额 )oIh?-WL  
amount of indebtedness 负债款额 /A{ Zf'DI  
amount of principal of the loan 贷款本金额 iil<zEic  
amount of rates chargeable 应征差饷数额 R4p Pt  
amount of share capital 股本额 kmC@\xTp  
amount of sums assured 承保款额 f.w",S^  
amount of variation 变动幅度 J&8KIOz14Z  
amount of vote 拨款数额 d:)#-x*h7  
amount payable 应付款额 H )ej]DXy  
amount receivable 应收款额 6b|<$Je9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T;6MUmyC  
analysis 分析 |62` {+  
ancillary risk 附属风险 33oW3vS  
annual account 周年帐目；周年帐目报表；年度决算；年结 vPDw22L;
'  
annual accounting date 年结日期 x9YQd69  
annual allowance 每年免税额；年积金；年度津贴；年津 TIGtX]`  
annual balance 年度余额 R'Jrbe|  
annual disposable income 每年可动用收入 X%yG{\6:  
annual estimates 周年预算 ?i _ACKpw  
annual fee 年费 GD4S/fn3  
annual general meeting 周年大会 /3,/j)`a  
annual growth rate 年增率；每年增长率 :a}](Wn  
annual long-term supplement 长期个案每年补助金 (%6fMVp  
annual pensionable emolument 可供计算退休金的年薪 -#Zvj
Eaey  
annual report 年报 '|[!I!WB`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zj7ta[<tr  
annual return 周年报表；周年申报表；每年报税表格 uSfHlN4l
 
Annual Return Rules 《周年报表规则》 G4(R/<J,BQ  
annual review of consumer prices 每年消费物价回顾 }Ulxt:}   
annual roll-forward basis 逐年延展方式 AR[m+E  
annual salary 年薪 D0Q9A]bD;  
annual statement 年度报表；年度决算表 afrF%!  
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 R/=rNUe  
annuitant 年金受益人 81Z;hO"~  
annuity 年金 0GUJc}fgvN  
annuity contract 年金合约 L;3%8F\-.  
annuity on human life 人寿年金 F
Ct<h/  
antecedent debt 先前的债项 ;FqmZjm  
ante-dated cheque 倒填日期支票 :;_
khno  
anticipated expenditure 预期开支 <Z^by;d|z  
anticipated net profit 预期纯利 W\l&
wR  
anticipated revenue 预期收入 }5+^  
anti-inflation measure 反通货膨胀措施 I Cc{2l  
anti-inflationary stance 反通货膨胀立场 IAO5li3  
apparent deficit 表面赤字 QoYEWXT|g  
apparent financial solvency 表面偿债能力 Lap?L/NS  
apparent partner 表面合伙人 SA<\n+>q^  
application for personal assessment 个人入息课税申请书 -lo?16w  
application of fund 资金应用 z|>TkCW6  
application to release as liquidator and to destruct the books of accounts and documents O h@z<1eYZ  
申请免除清盘人职务及毁灭帐簿与文件 >/n];fl>8  
appointed actuary 委任精算师 i)x0]XF  
appointed auditor 委任核数师；委任审计师 nI3p`N8j*  
appointed trustee 委任的受托人 |u>V> PN  
appointer 委任人 f\ P0%  
apportioned pro rata 按比例分摊 ,-6Oma -  
apportionment 分配；分摊 >`
s"C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <1*kXTN(  
apportionment formula 分摊方程式 p)SW(pS  
apportionment of estate duty 遗产税的分摊 :'T+`(  
appraisal 估价；评估 `Abd=1nH  
appreciable growth 可观增长 TdPd8ig8{  
appreciable impact 显着影响 OJm ]gb7  
appreciable increase 可观增长 #&.Znk:@.f  
appreciation 增值；升值 <N)!s&D  
appreciation against other currencies 相对其他货币升值 z@`o(gh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UV2W~g  
appreciation tax 增值税 L-Q8iFW'  
appropriation 拨款；拨用；拨付 "w?0f["  
appropriation account 拨款帐目 <,:{Q75
  
Appropriation Bill 拨款法案 ]fajj\  
appropriation-in-aid system 补助拨款办法 |&4A"2QN  
approved assets 核准资产 Un]wP`  
approved basket stock 认可一篮子证券 |Z>-<]p9g  
approved budget 核准预算 @@H/q  
approved charitable donation 认可慈善捐款 wXUR9H|0(  
approved charitable institution 认可慈善机构 k@7#8(3  
approved currency 核准货币；认可货币 }F]Z1('  
approved estimates 核准预算 E7O3$B8  
approved estimates of expenditure 核准开支预算 9JdJn>  
approved overseas insurer 核准海外保险人 B :%Vq2`  
approved overseas trust company 核准海外信托公司 I7_8oq\3D  
approved pooled investment fund 核准汇集投资基金 u4hn9**a1  
approved provident fund scheme 认可公积金计划 L]MWdD  
approved provision 核准拨款 vN(~}gOd\  
approved redeemable share 核准可赎回股份 R([zlw~B5  
approved regional stock 认可地区性证券 brTNwRze  
approved retirement scheme 认可退休金计划 a &tWMxBr  
approved subordinated loan 核准附属贷款 _o9axBJs  
arbitrage 套戥；套汇；套利 mP*$wE9b,:  
arbitrageur 套戥者；套汇者 W_@ b. 1  
arbitrary amount 临时款项 )<HvIr(xr  
arrangement 措施；安排；协定 bf/6AY7  
arrears 欠款 %fF,Fnf2  
arrears of pay 欠付薪酬 WdOxwsq"  
arrears of revenue 逾期未收税款；逾期未收的帐项 9"^ib9M  
articles of association 组织章程；组织细则；组织章程细则 ,<Cl^ ^a,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "3VX9{'%@  
ascertainment of profit 确定利润 =+_nVO*  
"Asia Clear" “亚洲结算系统” 
U LS>v  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 "81'{\(I_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 oOprzxf"+Z  
Asian Development Fund [ADF] 亚洲发展基金 $W|JQ h  
Asian dollar bond 亚洲美元债券 gE#|eiu  
Asian dollar market 亚洲美元市场 R'Ue>k  
Asian dollar rate 亚洲美元利率 6{;6~?U  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (^W}uDPCB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4Yvz-aSyO  
asked price 沽盘；喊价；索价；卖方报价 2W0nA t  
assessable income 应评税入息 IwYfs]-  
assessable loss 应评税亏损 `.;U)}Tn  
assessable profit 应评税利润 \j!/l f)  
assessable value 应评税值 8qkQ*uJP  
assessed profit 估定利润 Xj]9/?B?  
assessed value 经评估价值 "yH?df2
4  
assessment 评税；评定；估价；评税单  p[&Jl  
assessment number 评税编号；估价编号 wDi/oH/H  
assessment of additional tax 补加税评税 8/p ]'BLf  
assessment of performance 业绩评估；实绩评价 =xkaF)AW&v  
Assessor 评税主任 8L:AmpQdpA  
asset price bubbles 资产价格泡沫 V^tD@N  
asset-backed securities 具资产保证的证券 }o]}R#|  
assets accretion 资产增值 f~l pa7  
assets and liabilities 资产与负债 &L0Ii)Ns  
assets betterment statement 资产递增表；资产改进表 ]N}/L lq  
assets lending 实物放款；有抵押贷款 zW\a)~E  
assets of the company passing on the death 死者去世时转移的公司资产 KRGj6g+  
assets pledged as security for liabilities 用作负债抵押的资产 &p#PYs|H  
assets portfolio 资产投资组合 ;m] nl_vg  
assets price 资产价格 +h-% {  
assets quality 资产质素 a9&[Qv5-/  
assets realization 资产变现 '9]?jkl  
assets refinancing arrangement 资产再集资安排 #SHJ0+)o  
assets securitization 资产证券化
n]vCvmt  
assets situated outside Hong Kong 在香港以外地方的资产 N1Xg-u?ul#  
assets stripping 削减资产；拆卖资产 An>ai N
]  
assets value 资产值 w!*ZS~v/r  
assignee 承让人 <- sr&  
assignment 转让；转让书；转让契 D|U bh]  
assignment of interest 权益转让 tWl')^  
assignment of letters patent and trade mark 专利证书及商标转让 FLJ&ZU=s  
assignment of property 物业转让；物业转让书 R7b-/ !L  
assignment right 转让权 gjD|f2*x  
assignor 转让人 `dF~'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 tMdSdJ8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >l-u{([B  
associate member 附属会员 cb'Y
a_  
associated body corporate 相联法人团体 Otr=+i ZI  
associated company 相联公司；联属公司 N (\n$bpTt  
associated corporation 相联法团 _Cf:\
Xs m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &!;o[joG  
公认会计师公会〔英国〕 M'|[:I.V  
Association of Futures Exchange Brokers 香港期货经纪协会 _3u3b/%J?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3qGz(6w6E  
association of underwriters 承保人组织 `tO t+>YWn  
assumption of control 接管 *eD[[HbKX  
assurance 担保；保险；转易；转易书 6qQ_I0f  
assurance of interest 权益的转易
~%tVb c  
at 19XX price 按一九ＸＸ年价格计算 |H8C4^1Rq  
at a discount 按赔价计算；按贴水价格计算；打折扣 w&#[g9G%  
at a premium 按溢价计算；按升水价格计算 8T+o.w==  
at call 通知付款；按通知 S_*Gv O  
at constant market price 按固定市价计算 AEf[:]i]  
at constant price 按固定价格计算 H!FaI(YZl  
at cost 按成本计算 w&}<b%l  
at current market price 按当时市价计算；按现时市价计算 l`6.(6  
at current price 按当时价格计算；按现时价格计算 2N(Z^  
at factor cost 按要素成本计算；按生产要素成本计算 +MYrNR.p  
at money-of-the-day price 按付款当日价格计算 e7n0=U0  
at or better 按指定或较佳价位〔买卖指令〕 82)=#ye_P  
at par 按面值计算；平价 {{bwmNv"  
at sight 见票即付 C_;nlG6  
at the close 按收市盘 GXLh(d!C  
at the opening 按开市盘 AW_YlS  
attestation 见证；见证条款 g"!cO^GkT  
at-the-money option 平价期权 V"gKk$j7  
attorney 受权人；受托代表人 [T'[7Z  
attornment 新拥有人承认书 G{|"WaKW  
attributable profit 可归属利润 S+Ia2O)BA  
attributable share value 可归属股份价值 vEG7A$Z"  
Auckland Stock Exchange 奥克兰证券交易所 &&jQ4@m}j  
auction 拍卖 c|'$3dB*  
auctioneer 拍卖商 st.{AEv@  
audit 审计；核数 [#X}(  
Audit Commission 审计署 [SKDsJRPP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] vG)B}`M  
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〕 >X[:(m'  
audit review 帐目审查 ;X+.Ag  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
mJ[_q>  
audited account 审计帐目；经审计的帐目 fMHw=wJQ  
audited annual account 经审计的周年帐目 vN]_/T+  
audited balance sheet 经审计的资产负债表 8Bc2?NI=   
auditor 核数师；核数主任；审计师 4y4r;[@U  
auditor's certificate 核数师证明书；审计师证明书 ncVt(!c,e  
auditor's report 核数师报告；审计师报告 a3:45[SO4e  
Aussie bond 澳元债券 G&Yo2aADR  
austerity budget 紧缩预算 3*{l^<`:gA  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 G^;]]Ji"  
Australia All Ordinaries Index 澳洲所有普通股票指数 Xmb##:  
Australian Dollar [AUD] 澳元 b9wC:NgQx  
Australian Options Market 澳大利亚期权市场 n Jz*}=  
Australian Securities Commission 澳洲证券事务监察委员会 
:vS/Lzk  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 qauvwAMuX  
Australian Stock Exchange 澳大利亚证券交易所 QiqRx  
Austrian Schilling [ATS] 奥地利先令 wsR\qq  
authentication 认证；鉴证 ,DCUBD u&  
authority to purchase 委托购买证；委购书 AjO{c=d  
authorization 认可；核准；授权；授权书 wpNb/U  
authorization by direction 指示授权 23+JuXC6>  
authorization by instruction 指令授权 &P*r66  
authorization by warrant 令状授权 XCgC^c'  
authorization of unit trust 单位信托的认可 uVX,[%*P  
authorized agent 指定代理人 ?}uvpB1}  
authorized capital 法定资本 P;X0L{u0H  
authorized clerk 出市员 *uxKI:rB:  
authorized dealer 认可交易商 ,>kXn1 ,  
authorized financial institution 认可财务机构 Xp6Z<Z&N  
authorized fund 认可基金 !0Ak)Q]e'  
authorized fund house 获授权的基金公司；认可基金公司 ^|!\IzDp  
authorized institution 认可机构 pJo4&Ff  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ePSD#kY5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^g<Lu/5w  
authorized insurer 获授权保险人；获认可承保人 f7%g=0.F  
authorized investment 特准投资项目 ,&@FToR  
authorized person 获授权人 11!4#z6w  
authorized representative 获授权代表 ^R+CkF4l l  
authorized share capital 法定股本 .Rb4zLYL*w  
automated quotation system 自动报价系统 t?;=\%^<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] bDegIW/'w  
自动交易系统〔香港期货交易所有限公司〕 g ZES}]N  
automatic adjustment mechanism 自动调整机制 CWD $\KG  
automatic adjustment system 自动调整系统 :19s=0  
Automatic Clearing House 自动票据交换所 Z]OX6G  
automatic exchange rates accumulation system 自动化汇率累集系统 n@oSLo`k,`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 'Rv.6>xqc  
automatic teller machine [ATM] 自动柜员机 Lk)T
K/JM)  
autopay 自动转帐 CF+:v(NL  
available assets 可用资产 B]>rcjD  
available fiscal reserve 现存财政储备 9q
^7%b,  
available profit 可用利润 "nNT9 K|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 x ;]em9b  
average 平均；平均数；海损 {#+'T13sx  
average basic salary 平均基本薪金 CZCVC (/u  
average consumer expenditure 平均消费开支；一般消费开支 AUaupNN  
average cost 平均成本 %nkbQ2^  
average cost of land production 增辟土地平均成本 L$ju~0jl)%  
average daily turnover 平均每日成交额 >k2^A  
average daily wage rate 平均每日工资率 368H6 Jj  
average expenditure pattern 平均开支模式 r6+IJxUd  
average growth rate 平均增长率 JNA_*3'  
average net fixed assets 固定资产平均净值 9H%
ixBnM  
average of relatives 相对价格平均数 &{x`K4N  
average price 平均价格 :O*62olC5  
average propensity to consume 平均消费倾向；一般消费倾向 }sfvzw_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 G?+]BIiL  
average rate 平均率 ksqb& ux6  
average revenue 平均收入；平均收益 \@7 4I7  
average stock 平均库存；平均存货 9:Z|Z?>?  
average yearly rent 平均年租 Nw3IDy~T  
avoidance of double taxation 避免双重课税 ^Ov+n1,)  
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 pR~"p#Y  
7FP @ vng  
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