一些有用的会计术语(也不知道发的地方对不对)A

A: @K!T,U  
A share Ａ股；甲类股份 `1fY)d^ZS  
abatement of tax 减税；减扣免税额 0 /U{p,r6`  
ABN AMRO Bank N.V. 荷兰银行 Ai3*QX  
above-the-line expenditure 线上项目支出；经常预算支出 `b7t4d*  
above-the-line receipt 线上项目收入；经常预算收入 /7^4O(iG  
ABSA Asia Limited 南非联合亚洲有限公司 A$0fKko  
absolute change 绝对数值变更 o]oum,Q  
absolute expenditure 实际开支 X\qNG]  
absolute guideline figure 绝对准则数字 8'io$6d=  
absolute interest 绝对权益 RMu~l@  
absolute order of discharge 绝对破产解除令 lzVq1@B  
absolute profit margin 绝对利润幅度 w_K1]<Q*  
absolute value 实值；绝对值 >!1-lfa8
 
absolutely vested interest 绝对既得权益 \"OG6G_>$  
absorbed cost 已吸收成本；已分摊成本 Txb#C[`  
absorption 吸收；分摊；合并 p6!x=cW  
absorption rate 吸收率；摊配率；分摊率
GH$pKB  
ACB Finance Limited 亚洲商业财务有限公司 ;"-&1qHN  
acceptable form of reciprocity 合理的互惠条件 5K8^WK  
acceptable rate 适当利率；适当汇率 ar+9\  
acceptance agreement 承兑协议 f?X)k,m  
acceptance for honour 参加承兑 H8}oIA"b  
acceptor 承兑人；接受人；受票人 LBDjIpR6  
acceptor for honour 参加承兑人 dSV8q ,D  
accident insurance 意外保险 i2SR{e8:GF  
Accident Insurance Association of Hong Kong 香港意外保险公会 *#+An<iT ;  
accident insurance scheme 意外保险计划 oV78Hq6  
accident year basis 意外年度基准 59;KQ  
accommodation 通融；贷款 :nOFR$W  
accommodation bill 通融票据；空头票据 pG;U2wE  
accommodation party 汇票代发人 w@w(-F!%l  
account balance 帐户余额；帐户结余 7a<DKB  
account book 帐簿 4zFW-yy  
account collected in advance 预收款项 e^1Twz3z  
account current book 往来帐簿 dhK~O.~m  
account of after-acquired property 事后取得的财产报告 A#YrWW  
account of defaulter 拖欠帐目 UH"%N)[  
account payable 应付帐款 z9Rp`z&`E  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1\I}2
;  
account receivable 应收帐款 $kp{Eg '  
account receivable report 应收帐款报表 _u QOHwn  
account statement 结单；帐单；会计财务报表 >(t6.=  
account title 帐户名称；会计科目 =fFP5e ['  
accountant's report 会计师报告 aWF655Fs*  
Accountant's Report Rules 会计师报告规则 Se =`N  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Zp=U W*g^  
Accounting Arrangements 《会计安排》 T{[=oH+  
accounting basis 会计基础 |Ds1  
accounting by Official Receiver 破产管理署署长呈交的帐目 Yr[\|$H5  
Accounting Circular 《会计通告》 oe-\ozJ0  
accounting class 会计类别 amY!qg0P*  
accounting date 记帐日期；会计结算日期 ~oY^;/ j  
accounting for money 款项核算 \(2sW^fY  
Accounting Officer 会计主任 &&>ekG9@  
accounting period 会计报告期；会计期 YS"=yye3e  
accounting policy 会计政策；会计方针 dDLeSz$b  
accounting practice 会计惯例 v mk2{f,g  
accounting principle 会计准则 nZYBE030  
accounting record 会计记录 t
;\Y{`  
accounting report 会计报告 sLxc(d'A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 o0KL5].  
Accounting Society of China 中国会计学会 Lt>IX")  
accounting statement 会计报表 2g! +<YZ~  
accounting system 会计制度；会计系统 aAUvlb  
accounting transaction 会计事项；帐务交易 ,Ko!$29[  
accounting treatment 会计处理 -e:`|(Mo  
accounting year 会计年度 $yNS pNmT0  
accretion 增值；添加 c\AfaK^KF  
accrual 应计项目；应累算数目 DN:EB@  
accrual basis 应计制；权责发生制 BnasI;yWb  
accrual basis accounting 应计制会计；权责发生制会计 P-"y3 ZE=  
accrue 应累算；应计 $-sHWYZ  
accrued benefit 应累算利益 xU`p|(SS-  
accrued charges 应计费用 :"/d|i`T  
accrued cumulative preference share dividend 应累算的累积优先股股息 _.8S&  
accrued expenses 应累算费用 s?
nR4  
accrued interest payable 应付利息；应计未付利息 ~b8]H|<'Y  
accrued interest receivable 应收利息；应计未收利息 pFjK}JOF  
accrued right 累算权益 Er?&Y,o  
accruing profit 应累算的利润 1iF1GkLEq  
accumulated fiscal reserve 累积财政储备 TOQP'/   
accumulated profit 累积利润；滚存溢利 {R`[kt  
accumulated reserve 累积储备 <wD-qTW  
accumulation of surplus income 累积收益盈余 }0Ed]  
acquired assets 既得资产 )lDD\J7  
acquisition 收购；购置；取得 t*w/{|yO  
acquisition cost 购置成本 _X x/(.O  
acquisition expenses 购置费用 hp|YE'uYT  
acquisition of 100% interest 收购全部股权 --BW9]FW  
acquisition of control 取得控制权 ?%[jR=w  
acquisition of fixed assets 购置固定资产 #o#H?Vo9b  
acquisition of shell “买壳” /N.U/
MPL_  
acquisition price 收购价 X#
^[<5  
act of God 天灾 
;9QEK]@  
acting partner 执事合伙人 7HYwLG:\~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `'7
R,  
active partner 积极参与的合伙人 eTcd"Kd/  
active trading 交投活跃 FfT

`;j  
actual circulation 实际流通 wN~_v-~*Q  
actual cost 实际成本 f]srRYSR  
actual expenditure 实际开支；实际支出 $/Uq0U  
actual income 实际入息；实际收入；实际收益 S{T >}'y  
actual market 现货市场 l+0oS'`V*L  
actual price 现货价；实际价格 5]:U9ts#  
actual profit 实际利润 =Nr-iae#  
actual quotation 实盘；实际价位；实际报价 gw<q.XL  
actual year basis 按实际年度计算 1T n}
 
actuals 实货  _;\_l  
actuarial investigation 精算调查 `C'H.g\>2Q  
actuarial principle 精算原则 O+x!Bg7   
actuarial report 精算师报告 'i|YlMFIg  
Actuarial Society of Hong Kong 香港精算学会 ="l/klYV  
actuarial valuation 精算师估值
2&J)dtqz  
actuary 精算师 R2vlFx/  
ad referendum agreement 暂定协议；有待覆核的协定 aV0"~5  
ad valorem duty 从价税；按值征税 $U-0)4yf  
ad valorem duty system 从价税制  6(R<{{  
ad valorem fee 从价费 9QJyZ  
ad valorem tariff 从价关税 }4X0epPp;:  
additional allowance 额外免税额 aw&,S"A@  
additional amount for unexpired risk 未过期风险的额外款额 zX i'kB  
additional assessable profit 补加应评税利润 TIg3`Fon  
additional assessment 补加评税 }"%N4(Kd  
additional commitment 额外承担 KD.]i' d<  
additional commitment vote 额外承担拨款 j3ls3H&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 goWuw}?  
additional dependent parent allowance 供养父母额外免税额 ;5( UzQU  
additional provision 额外拨款 V>rU.Mp QU  
additional stamp duty 附加印花税 w_VP J  
additional tax 补加税罚款；补加税款 Qn2&nD%zi  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "Z+k=~(  
adjudged bankrupt 被裁定破产 +&H4m=D-#a  
adjudicated bankrupt 裁定破产人 t"I77aZ$A  
adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ab;.5O$y  
adjudication of bankruptcy 裁定破产；宣告破产 )0k53-h&  
adjudication of insolvency 裁定无力偿还债务 E92-^YY  
adjusted actual 经调整的实数；调整后的实数 [()koU#w.  
adjusted current assets 经调整的流动资产；调整后的流动资产 uCB=u[]y4  
adjusted figure 经调整的数字；调整后的数额 ql~J8G9  
adjusted liabilities 经调整的负债；调整后的负债 ;q>ah!"k  
adjusted loss 经调整的亏损；调整后的亏损 F_P~x(X  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 %\:Wi#w>  
adjusted profit 经调整的利润；调整后的利润 4?01s-Y  
adjusted surplus 经调整的盈余额；调整后的盈余额 WTiD[u  
adjusted value 经调整的价值；调整后的价值 KqP#6^ _  
adjustment 调整；修订；理算〔保险〕 iH'p>s5L  
adjustment centre 调剂中心 G^@5H/)  
adjustment lag 调整过程的时间差距；调整时差 |6y  
adjustment mechanism 调整机制 ?Q;=v~-Q  
adjustment of loss 亏损调整 + >!;i6|  
adjustment process 调整过程；调整程序 Vi|#@tC'  
adjustment range 调整幅度 )QJUUn#  
administered exchange rate 受管制汇率 &#i"=\d  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 uHNCSzH(  
administration expenses 行政费用 -D:b*D  
administration fee 手续费；行政费 N6TH}~62}  
administration in bankruptcy 破产管理 :rP=t ,  
administration order 遗产管理令 ,`sv1xwd  
administrator 管理人；遗产管理人 !bP@n  
administrator of the estate 遗产管理人 z{r}~{{E  
admission of debt 债项承认书 bW:!5"_{H  
admission of proof 接纳债权证明 ^=*;X;7  
advance 放贷款项；垫付款项；预支款项；预付款项 5IpDeJ$  
advance account 暂支帐目；预付款帐户 tT._VK]o&R  
advance compensation 预付补偿金 /zox$p$?h  
advance from shareholder 股东垫款 c+GG\:gM  
advance pending reimbursement 预支以待日后付还 2 ? 4!K.  
advanced economy 先进经济体系 #p{4^  
advancement 预付；预付财产 5Yndc)Z  
advances warrant 垫款令 WfRXP^a  
advancing 贷出 {
\\Tgs  
adverse balance 逆差 O33`+UV"W  
adverse exchange 逆汇 4I(Xy]wm  
advertisement addressed to shareholders 在报章刊登的致股东通告 K.yb ^dg5  
advice for collection 托收通知书 4{Z)8;QX  
advice of drawing 提款通知书；汇票通知书 iJ|uvPCE  
advice of payment 付款通知 'O-"\J\  
Advisory Committee [Securities and Futures Commission] `QY)!$mUIF  
谘询委员会〔证券及期货事务监察委员会〕 8JUwf  
Advisory Committee on Diversification 经济多元化谘询委员会 .o}v#W+st  
affidavit 誓章；遗产申报誓章 {7pli{`  
affidavit of no receipt 述明无收款的誓章 U`s{Jm  
affiliate 联号；联营公司；附属公司 >5SSQ\2~a  
affiliated company 附属公司；联号；联营公司 k|f4Cf,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 CTA3*Gn  
affordability 负担能力 x$(f7?s] 1  
African Development Bank [AfDB] 非洲开发银行 E<*xx#p  
after-acquired property 事后取得的财产 Vf1^4t  
after-hours dealing 市后交易 Q=dy<kg']  
after-tax profit 税后盈利；税后利润；税后溢利 -D~%|).
'  
agency agreement 代理协议 yaV|AB$v  
agency expenses 代理机构的开支 Z5]>pJFq,  
agency fee 代理费 SZCze"`[  
Agency Law 《代理法》 <=C?e<Y  
agent 代理人；承销人 28u_!f[  
agent of company 公司代理人 '/%H3A#L  
agent's fee 代理人费；经纪费 /2VJX@h  
aggregate 总计；总数；总体数字 Mrb)  
aggregate amount 总款额；总额 caX< n>  
aggregate assets and liabilities 总体资产与负债 S$XSei_q  
aggregate at constant price 按固定价格计算的总体数字 dUdT7ixo  
aggregate demand 总需求 U,1-A=Og{o  
aggregate gross position 总持仓量 I1&aM}y{G  
aggregate limit 总限额 IO:G1;[/2L  
aggregate of salaries tax 合计薪俸税 f(7GX3?  
aggregate performance 总体表现；总体业绩 IEvdV6{K  
aggregate supply 总体供应 X#;bh78&-  
aggregate surplus 总盈余 "5$B>S(Q  
aggregate total 整体总额 Ny)X+2Ae  
aggregate value 总值；合计价值 Z;)%%V%o  
aggregated basis 合计基准 &PtJ$0%q  
aggregated net chargeable income 合计应课税入息实额 ~4cC/"q$X  
aggregation 合并计算；合计；总和 S:ztXhif>  
aggregation of incomes of husband and wife 夫妇入息合并计算 #C@FYOf*  
aggregation of property 财产的总和 lsNd_7k  
agio 差价；贴水 ]5:8Z@  
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》 x'R`. !g3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment lks!w/yCF  
《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》 D^;Uq8NDKq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;i:d+!3XwC  
《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》 Aq7osU1B  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;gr9/Vl  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 h@@=M  
agreement for a settlement 授产协议 ^K@C"j?M/  
agreement for assignment 转让协议 D.XvG_  
agreement for sale 售卖协议；买卖协议 @D
o=
k  
agreement for sale and purchase 买卖协议 KKf  
agreement for the payment of interest 支付利息协议 c~ V*:$F  
agreement for the repayment of money 还款协议 W `}Rf\g  
agreement of reinsurance 再保险协议 UW EV^ &"x  
Agricultural Bank of China 中国农业银行 jRV/A!4  
air passenger departure tax 飞机乘客离境税 8Uxne2e  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0:d_Yv,D  
airport tax 机场税 8)I^ t81
 
alcohol duty 酒精税 /&94 eC  
alienation 让与；让渡；转让 IPo?:1x]s  
alimony 生活费；赡养费 b;UJ 88  
All Ordinaries Index [AOI] 所有普通股指数 AYx{U?0p  
all risks 全险；综合险 VP]%Hni]  
All Sales Record for Stock Market 《股票市场成交报告》 Z#\P&\`1z  
Allied Capital Resources Limited 新联财务有限公司 3m)y|$R  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !C:$?oU  
allocation letter 拨款信件 83q6Sv  
allocation of fund 分配款项；预留款项 #;nYg?d=  
allocation of profit 利润分配；溢利分配 ^gnZ+`3  
allocation warrant 拨款令 M/K5#8Arj  
allotment 分配；配股 [ibu/W$  
allotment notice 股份配售通知；配股通知 | %Vh`HT  
allotment of shares 股份分配 ea')$gR  
allowable 可获宽免；免税的 g}',(tPMZ  
allowable business loss 可扣除的营业亏损 ixD)VcD-f  
allowable expenses 可扣税的支出 w+CA1q<  
allowance 免税额；津贴；备抵；准备金 _aT5jR=  
allowance for debts 债项的免税额 TWFr 4-  
allowance for depreciation by wear and tear 耗损折旧免税额 Jg|XH L)  
allowance for funeral expenses 殡殓费的免税额 s-T\r"d=j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dlTt_.  
allowance for repairs and outgoings 修葺及支出方面的免税额 [HZv8HU|  
allowance to debtor 给债务人的津贴 "a U aotx  
alteration of capital 资本更改 W:L AP R  
alternate trustee 候补受托人 Q$@I"V&G.  
amalgamation 合并 yaH Zt`Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hQDXlFHT  
ambit of charges 征税范围；收费范围 R/z=p_6p7`  
amended valuation 经修订的估值 @6T/Tdz  
American Commodities Exchange 美国商品交易所 !d0kV,F:  
American Express Bank Limited 美国运通银行 v^ VitLC  
American Stock Exchange 美国证券交易所 hx]?&zT@  
amortization 摊销 SNI)9k(T{  
amount due from banks 存放银行同业的款项 E09:E  
amount due from banks abroad 存放海外银行同业的款项 ut7zVp<"  
amount due from holding companies 控股公司欠款 ^3L0w
}#  
amount due from local banks 存放本港银行同业的款项 SKsKPqz  
amount due to banks 银行同业的存款 'AH0ww_)n  
amount due to banks abroad 海外银行同业的存款 %Y*Ndt4  
amount due to holding companies 控股公司存款 ]-/VH
h  
amount due to local banks 本港银行同业的存款 _>X+ZlpU
:  
amount due to outport banks 外埠银行同业的存款 bB3powy9  
amount for note issue 发行纸币的款额 57  
amount of bond 担保契据的款额 Wf>R&o6tr  
amount of consideration 代价款额 VY=jc~c]v  
amount of contribution 供款数额 |"CZ
T#  
amount of indebtedness 负债款额 _H7x9 y=  
amount of principal of the loan 贷款本金额 -ifFbT+x  
amount of rates chargeable 应征差饷数额 >$/>#e~  
amount of share capital 股本额 N]=q|D  
amount of sums assured 承保款额 M\Ye<Tk  
amount of variation 变动幅度 qHlQ+:n  
amount of vote 拨款数额 rlSeu5X6  
amount payable 应付款额 =wV<hg)C  
amount receivable 应收款额 4yr'W8X_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =|y9UlsD  
analysis 分析 `%"\@<  
ancillary risk 附属风险 xHLlMn4M  
annual account 周年帐目；周年帐目报表；年度决算；年结 '/p/8V.O.  
annual accounting date 年结日期 ag;pN*z  
annual allowance 每年免税额；年积金；年度津贴；年津 kxIF#/8  
annual balance 年度余额 hT&Y#fh  
annual disposable income 每年可动用收入 2E)-M9ds  
annual estimates 周年预算 ~t~k2^)|"  
annual fee 年费 M; tqp8  
annual general meeting 周年大会 Ee%%d  
annual growth rate 年增率；每年增长率 \aUC(K~o\;  
annual long-term supplement 长期个案每年补助金 aa/(N7  
annual pensionable emolument 可供计算退休金的年薪 SBk4_J/_  
annual report 年报 ?(F6#"
/E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #:U%mHT(_  
annual return 周年报表；周年申报表；每年报税表格 k&vz7Q`T  
Annual Return Rules 《周年报表规则》 ' ;FnIZ  
annual review of consumer prices 每年消费物价回顾 h# o6K#  
annual roll-forward basis 逐年延展方式 Hc$O{]sq  
annual salary 年薪 _P 3G
  
annual statement 年度报表；年度决算表 lc1(t:"[  
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 1POmP&fI(  
annuitant 年金受益人 b)5uf'?-  
annuity 年金 oC: {aK6\  
annuity contract 年金合约  eFTpnG  
annuity on human life 人寿年金 :B5Fdp3  
antecedent debt 先前的债项 o!Ieb  
ante-dated cheque 倒填日期支票 /}fHt^2H  
anticipated expenditure 预期开支 03qQ'pq  
anticipated net profit 预期纯利 bL+_j}{:N  
anticipated revenue 预期收入 gw3K+P  
anti-inflation measure 反通货膨胀措施 mCsMqDH  
anti-inflationary stance 反通货膨胀立场 lH x^D;m6  
apparent deficit 表面赤字 ):68%,  
apparent financial solvency 表面偿债能力 rv^@,8vq  
apparent partner 表面合伙人 ,,&*:<Q  
application for personal assessment 个人入息课税申请书 =_ ./~  
application of fund 资金应用 2Aazy'/  
application to release as liquidator and to destruct the books of accounts and documents 'qb E=  
申请免除清盘人职务及毁灭帐簿与文件 ^Y>F|;M#  
appointed actuary 委任精算师 Ng2@z<>.  
appointed auditor 委任核数师；委任审计师 ll<Xz((o  
appointed trustee 委任的受托人 R'bTN|Cq  
appointer 委任人 wOEj)fp.  
apportioned pro rata 按比例分摊 fF$<7O)+]  
apportionment 分配；分摊 +`7i'ff  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rb2S7k0{  
apportionment formula 分摊方程式 XSe=s
HEI  
apportionment of estate duty 遗产税的分摊 7$vYo _  
appraisal 估价；评估 4n!aW?%  
appreciable growth 可观增长 ,.83m%i  
appreciable impact 显着影响 hk(ZM#Bh  
appreciable increase 可观增长 hl7bzKO*w  
appreciation 增值；升值 @fZ,.2ar  
appreciation against other currencies 相对其他货币升值 b8`)y<7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _"Dv uR  
appreciation tax 增值税 iZ3IdiZ  
appropriation 拨款；拨用；拨付 hYT0l$Ng  
appropriation account 拨款帐目 fo*2:?K&  
Appropriation Bill 拨款法案 SO|NaqWa  
appropriation-in-aid system 补助拨款办法 cz#rb*b  
approved assets 核准资产 yYIf5S`V]  
approved basket stock 认可一篮子证券 *v jmy/3  
approved budget 核准预算 <ktrPlNuM  
approved charitable donation 认可慈善捐款 g|DF[  
approved charitable institution 认可慈善机构 n/;WxnnQ  
approved currency 核准货币；认可货币 DbBcQ%  
approved estimates 核准预算 _UMg[Um  
approved estimates of expenditure 核准开支预算 x*/tyZg6  
approved overseas insurer 核准海外保险人 b$d;Qx  
approved overseas trust company 核准海外信托公司 5Md=-,'J!  
approved pooled investment fund 核准汇集投资基金 i^X]j  
approved provident fund scheme 认可公积金计划 MnsJEvn/  
approved provision 核准拨款 ~RW+GTe  
approved redeemable share 核准可赎回股份 ~WeM TXF>y  
approved regional stock 认可地区性证券 h0*!;Z7  
approved retirement scheme 认可退休金计划 $u$!tj  
approved subordinated loan 核准附属贷款 j78i#}e  
arbitrage 套戥；套汇；套利 f O}pj:  
arbitrageur 套戥者；套汇者 -/wtI   
arbitrary amount 临时款项 [N-Di"  
arrangement 措施；安排；协定 (Z+.45{-  
arrears 欠款 SB;&GHq"n  
arrears of pay 欠付薪酬 4M=]wR;  
arrears of revenue 逾期未收税款；逾期未收的帐项 Avge eJi  
articles of association 组织章程；组织细则；组织章程细则 m4[;(1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^H p; .f.  
ascertainment of profit 确定利润 [SjqOTon{  
"Asia Clear" “亚洲结算系统” SXSgld2uS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 G)AqbY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 j2t7'bO_  
Asian Development Fund [ADF] 亚洲发展基金 =J
]&c?I  
Asian dollar bond 亚洲美元债券 x77*c._3v  
Asian dollar market 亚洲美元市场 m<<+  
Asian dollar rate 亚洲美元利率 Q
GMV}y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~dyTVJ$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 A6  
asked price 沽盘；喊价；索价；卖方报价 paA(C|%{  
assessable income 应评税入息 KaLzg5is  
assessable loss 应评税亏损 Hc;[Cs0  
assessable profit 应评税利润 AmUr.ofu  
assessable value 应评税值 3<e=g)F  
assessed profit 估定利润 lB8-Z ow  
assessed value 经评估价值 J@/kIrx  
assessment 评税；评定；估价；评税单 E'f{i:O"~  
assessment number 评税编号；估价编号 3p$?,0ELH  
assessment of additional tax 补加税评税 *[Imn\hu  
assessment of performance 业绩评估；实绩评价 `Y0%cXi3  
Assessor 评税主任 R)?*N@.s  
asset price bubbles 资产价格泡沫 0gu_yg!R  
asset-backed securities 具资产保证的证券 77 Q5d"sIi  
assets accretion 资产增值 /m!BY}4W  
assets and liabilities 资产与负债 `_6C{<O  
assets betterment statement 资产递增表；资产改进表 H-!,yte  
assets lending 实物放款；有抵押贷款 8v6(qBK  
assets of the company passing on the death 死者去世时转移的公司资产 6lZ3tdyNo  
assets pledged as security for liabilities 用作负债抵押的资产 v1#otrf  
assets portfolio 资产投资组合 (fhb0i-  
assets price 资产价格 4V"E8rUL(  
assets quality 资产质素 zF@/K`  
assets realization 资产变现 h7
*J9[$  
assets refinancing arrangement 资产再集资安排 A\*>TN>s  
assets securitization 资产证券化 Ky`qskvu  
assets situated outside Hong Kong 在香港以外地方的资产 =?5]()'*n  
assets stripping 削减资产；拆卖资产 b.OsiT;_j  
assets value 资产值 h<h%*av|  
assignee 承让人 (Nq=H)cm8  
assignment 转让；转让书；转让契 p .%]Q*8  
assignment of interest 权益转让 #]-SJWf3  
assignment of letters patent and trade mark 专利证书及商标转让 ;'gWu  
assignment of property 物业转让；物业转让书 xW+6qtG`  
assignment right 转让权 9V a}I
-  
assignor 转让人 mwO6g~@`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^23~ZHu  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m%0p\Y-/  
associate member 附属会员 I<DL=V  
associated body corporate 相联法人团体 7:e{;iG  
associated company 相联公司；联属公司 b8H{8{wi|  
associated corporation 相联法团 5G}?fSQ>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q1lyj7c#x  
公认会计师公会〔英国〕 V~qNyOtA]  
Association of Futures Exchange Brokers 香港期货经纪协会 ~\r*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HGl|-nW>  
association of underwriters 承保人组织 TbMW|0 #w  
assumption of control 接管 \a<wKTkn  
assurance 担保；保险；转易；转易书 hy9\57_#  
assurance of interest 权益的转易 1l9G[o *  
at 19XX price 按一九ＸＸ年价格计算 *nd!)t  
at a discount 按赔价计算；按贴水价格计算；打折扣 U
k
lUw  
at a premium 按溢价计算；按升水价格计算 _OYasJUMG  
at call 通知付款；按通知 2bz2KB5>  
at constant market price 按固定市价计算 //B&k`u  
at constant price 按固定价格计算 v6|RJt?  
at cost 按成本计算 g%o(+d  
at current market price 按当时市价计算；按现时市价计算 OUE(I3_  
at current price 按当时价格计算；按现时价格计算 }ZYd4h|g\z  
at factor cost 按要素成本计算；按生产要素成本计算 3s*mbk[J  
at money-of-the-day price 按付款当日价格计算 `4r 3l S  
at or better 按指定或较佳价位〔买卖指令〕 {.`vs;U  
at par 按面值计算；平价 @?ebuj5{e  
at sight 见票即付 ]IaMp78
8  
at the close 按收市盘 ~"gA,e-)  
at the opening 按开市盘 "2!&5s,1p  
attestation 见证；见证条款 C-xr"]#]  
at-the-money option 平价期权 @b\$yB@z  
attorney 受权人；受托代表人 1> ?M>vK  
attornment 新拥有人承认书 n>z9K')  
attributable profit 可归属利润 5; C|  
attributable share value 可归属股份价值 VCYwzB  
Auckland Stock Exchange 奥克兰证券交易所 ,};&tR  
auction 拍卖 'I|v[G$l
 
auctioneer 拍卖商 0^ _uV9r  
audit 审计；核数 XoK:N$\}t  
Audit Commission 审计署 $L`d&$Vh  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 'JtBZFq  
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〕 P-[-pi@  
audit review 帐目审查 #I.+aV+2oQ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `6;?9NI  
audited account 审计帐目；经审计的帐目 e v}S+!|U  
audited annual account 经审计的周年帐目 +SzU  
audited balance sheet 经审计的资产负债表 RIR\']WN  
auditor 核数师；核数主任；审计师 x%=si[P  
auditor's certificate 核数师证明书；审计师证明书 q$L%36u~/  
auditor's report 核数师报告；审计师报告 T}Tp
$.gB  
Aussie bond 澳元债券 i%iL[id:w  
austerity budget 紧缩预算 e}voV0y\v:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  y`iBFC;_  
Australia All Ordinaries Index 澳洲所有普通股票指数 q~Hn-5H4Q  
Australian Dollar [AUD] 澳元 Xxj- 6i  
Australian Options Market 澳大利亚期权市场 8bGd} (  
Australian Securities Commission 澳洲证券事务监察委员会 %X]jaX7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 t
hh.A  
Australian Stock Exchange 澳大利亚证券交易所 Ha#=(9.  
Austrian Schilling [ATS] 奥地利先令 Ng&%o  
authentication 认证；鉴证 ejKucEgD  
authority to purchase 委托购买证；委购书 F~ty!(c  
authorization 认可；核准；授权；授权书 4(n-_BS  
authorization by direction 指示授权 &$BjV{,/zc  
authorization by instruction 指令授权 1y&\5kB  
authorization by warrant 令状授权 @3i\%R)n;  
authorization of unit trust 单位信托的认可 bG"~"ipn%  
authorized agent 指定代理人 +.8 \p5  
authorized capital 法定资本 >tS'Q`R
 
authorized clerk 出市员 sFKX-S~:  
authorized dealer 认可交易商 iO$8:mxm0?  
authorized financial institution 认可财务机构 Cl.x'v  
authorized fund 认可基金 !<|4C6X:4  
authorized fund house 获授权的基金公司；认可基金公司 sfH_5 #w  
authorized institution 认可机构 Sz $~P9  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 n6=By|jRh  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Wb,KjtX
 
authorized insurer 获授权保险人；获认可承保人 },?kk1vIT{  
authorized investment 特准投资项目 f^ZRT@`O  
authorized person 获授权人 >~rTqtKd  
authorized representative 获授权代表 O^PKn_OJ  
authorized share capital 法定股本 ?
5__oT  
automated quotation system 自动报价系统 3d8L6GJ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [Y/} ^  
自动交易系统〔香港期货交易所有限公司〕 OF>mF~  
automatic adjustment mechanism 自动调整机制 2>9C-VL2  
automatic adjustment system 自动调整系统 1.JK33  
Automatic Clearing House 自动票据交换所 ZgJQ?S$D  
automatic exchange rates accumulation system 自动化汇率累集系统 L&8~f]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jwe*(k]z  
automatic teller machine [ATM] 自动柜员机 lgAoJ[  
autopay 自动转帐 g9p
Z\$J&  
available assets 可用资产 ~\SGb_2  
available fiscal reserve 现存财政储备 OnziG+ak  
available profit 可用利润 $p8xEcQdU#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T~?Ff|qFC  
average 平均；平均数；海损 X #dmo/L8  
average basic salary 平均基本薪金 :k]1Lm|
|  
average consumer expenditure 平均消费开支；一般消费开支 h^45,E C  
average cost 平均成本 g'f@H-KCD  
average cost of land production 增辟土地平均成本 tIi&;tw]  
average daily turnover 平均每日成交额 dbLZc$vPj  
average daily wage rate 平均每日工资率 OO\+J  
average expenditure pattern 平均开支模式 YDsb3X<0'  
average growth rate 平均增长率 ;V_e>TyG  
average net fixed assets 固定资产平均净值 ]EbM9Fo-U  
average of relatives 相对价格平均数 Kg*Q  
average price 平均价格 NX.6px17  
average propensity to consume 平均消费倾向；一般消费倾向 GKqm&/M*=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;O5zUl-`  
average rate 平均率 Ty\R=y}}  
average revenue 平均收入；平均收益 5ta `%R_  
average stock 平均库存；平均存货 (#c*M?g3  
average yearly rent 平均年租 f`(UQJ  
avoidance of double taxation 避免双重课税 S}3fr^{.  
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 wm@@$  
<}Vrl`?h  
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