一些有用的会计术语(也不知道发的地方对不对)A

A: ;MH((M/AN  
A share Ａ股；甲类股份 /SDN7M]m!  
abatement of tax 减税；减扣免税额 -Zs.4@GH  
ABN AMRO Bank N.V. 荷兰银行 Q+L;k R  
above-the-line expenditure 线上项目支出；经常预算支出 "9W]TG  
above-the-line receipt 线上项目收入；经常预算收入 N.r8dC  
ABSA Asia Limited 南非联合亚洲有限公司 f.Wip)g  
absolute change 绝对数值变更 (bpO>4(S  
absolute expenditure 实际开支 CG@3z@*?.  
absolute guideline figure 绝对准则数字 BPgY_f  
absolute interest 绝对权益 
45g:q  
absolute order of discharge 绝对破产解除令 !h\.w9o[  
absolute profit margin 绝对利润幅度 2>%
|PQ  
absolute value 实值；绝对值 ?\|QDJXY  
absolutely vested interest 绝对既得权益 ZBw]H'sT  
absorbed cost 已吸收成本；已分摊成本 kg0X2^#b  
absorption 吸收；分摊；合并 @)[Q6w
`x  
absorption rate 吸收率；摊配率；分摊率 RsTz3]`yv  
ACB Finance Limited 亚洲商业财务有限公司 9g%1^$R  
acceptable form of reciprocity 合理的互惠条件 ]Rah,4?9f  
acceptable rate 适当利率；适当汇率 bYsK|n  
acceptance agreement 承兑协议 b,vSE,&xP  
acceptance for honour 参加承兑 GWb=X cx  
acceptor 承兑人；接受人；受票人 &<??,R14  
acceptor for honour 参加承兑人 ']Q4SB"q  
accident insurance 意外保险 !4"(>Rnw  
Accident Insurance Association of Hong Kong 香港意外保险公会 QH
 z3  
accident insurance scheme 意外保险计划 [4p~iGC  
accident year basis 意外年度基准 ~SKV%  
accommodation 通融；贷款 .`./MRC  
accommodation bill 通融票据；空头票据 )Z4i

lpU,  
accommodation party 汇票代发人 ylFoYROO  
account balance 帐户余额；帐户结余 \gz(C`4{j  
account book 帐簿 ..FEyf  
account collected in advance 预收款项 $7J9Yzp?L  
account current book 往来帐簿 2H
A-q),6  
account of after-acquired property 事后取得的财产报告 {owXyQ2mK  
account of defaulter 拖欠帐目 rlUo#  
account payable 应付帐款 q<Tx'Ya  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #bI,;]T  
account receivable 应收帐款 6z-ZJ|?  
account receivable report 应收帐款报表 NUSb7<s,&Y  
account statement 结单；帐单；会计财务报表 D\13fjjHlu  
account title 帐户名称；会计科目 V\1pn7~V  
accountant's report 会计师报告 dnEIR5%+.  
Accountant's Report Rules 会计师报告规则 =@e3I)D#?i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 qr$h51C&  
Accounting Arrangements 《会计安排》 Sj=x.Tr\  
accounting basis 会计基础 g|STegg  
accounting by Official Receiver 破产管理署署长呈交的帐目 sd5%Szx  
Accounting Circular 《会计通告》 ??Lda='  
accounting class 会计类别 E;`@S  
accounting date 记帐日期；会计结算日期 exW|c~|m{A  
accounting for money 款项核算 >:C0ZQUW  
Accounting Officer 会计主任 $<NrJgQ  
accounting period 会计报告期；会计期 2Dc2uU@`r  
accounting policy 会计政策；会计方针 _?VMSu  
accounting practice 会计惯例 Z;v5L/;  
accounting principle 会计准则 'dXGd.V7u  
accounting record 会计记录 K_SURTys  
accounting report 会计报告
3@}rO~  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zD"n7;  
Accounting Society of China 中国会计学会 rXh*nC  
accounting statement 会计报表 r`dQ<U,  
accounting system 会计制度；会计系统 U# +$N3%  
accounting transaction 会计事项；帐务交易 -uk}Fou  
accounting treatment 会计处理 u; ]4ydp  
accounting year 会计年度 9~7s*3zI  
accretion 增值；添加 0|i3#G_~  
accrual 应计项目；应累算数目 pY~/<lzW  
accrual basis 应计制；权责发生制 4D'AAr57  
accrual basis accounting 应计制会计；权责发生制会计 )6!ji]c N  
accrue 应累算；应计 5%r:hO @S  
accrued benefit 应累算利益 7.mYzl-F(  
accrued charges 应计费用 9Sey&x  
accrued cumulative preference share dividend 应累算的累积优先股股息 gZf8/Tp\z  
accrued expenses 应累算费用 s(.H"_a  
accrued interest payable 应付利息；应计未付利息 ID_#a9N  
accrued interest receivable 应收利息；应计未收利息 4UxxmREx;  
accrued right 累算权益 W(#u^,$e[  
accruing profit 应累算的利润 c1Rn1M,2k  
accumulated fiscal reserve 累积财政储备 ^-^ii3G`  
accumulated profit 累积利润；滚存溢利 634OH*6  
accumulated reserve 累积储备 te[#FF3{  
accumulation of surplus income 累积收益盈余 m;4qs#qCg?  
acquired assets 既得资产 n^lr7(!6  
acquisition 收购；购置；取得 luWr.<1  
acquisition cost 购置成本 urbSprdF  
acquisition expenses 购置费用 TCWt3\  
acquisition of 100% interest 收购全部股权 >%\&tS'  
acquisition of control 取得控制权 M*gbA5  
acquisition of fixed assets 购置固定资产 ln1!%B;  
acquisition of shell “买壳” 6*&$ha}X  
acquisition price 收购价 F tS"vJ\  
act of God 天灾 73p7]Uo  
acting partner 执事合伙人 ''Y'ZsQ;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `R!%k]$  
active partner 积极参与的合伙人 L*#W?WMM v  
active trading 交投活跃 VbI$#;:[7  
actual circulation 实际流通 |Cm6RH$(  
actual cost 实际成本 o#K*-jOfiH  
actual expenditure 实际开支；实际支出 \[9^,QP  
actual income 实际入息；实际收入；实际收益 # 4&t09  
actual market 现货市场 14pyHMOR  
actual price 现货价；实际价格 vojXo|c  
actual profit 实际利润 e"(SlR  
actual quotation 实盘；实际价位；实际报价 c5em*qCw$  
actual year basis 按实际年度计算 |Vo{ {
)  
actuals 实货 VPr`[XPXb  
actuarial investigation 精算调查 11iV{ h  
actuarial principle 精算原则 Y*QoD9<T?;  
actuarial report 精算师报告 wgUgNwd1  
Actuarial Society of Hong Kong 香港精算学会 kNd(KQ<.17  
actuarial valuation 精算师估值 ^wIg|Gc  
actuary 精算师 i5 0c N<o  
ad referendum agreement 暂定协议；有待覆核的协定 *S<d`mp[  
ad valorem duty 从价税；按值征税 ZLZh$eZZ  
ad valorem duty system 从价税制 LgxsO:mi  
ad valorem fee 从价费 Ie]k/qw+Y  
ad valorem tariff 从价关税 207FD
 
additional allowance 额外免税额 (O$il  
additional amount for unexpired risk 未过期风险的额外款额 Q?2GwN  
additional assessable profit 补加应评税利润 8-"D.b4  
additional assessment 补加评税 ]~
:WGo=_  
additional commitment 额外承担 a@S{A5j  
additional commitment vote 额外承担拨款 Kw7uUJR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [G",Yky  
additional dependent parent allowance 供养父母额外免税额 3;JF5e\?x  
additional provision 额外拨款 .TM. v5B  
additional stamp duty 附加印花税 2Krh&  
additional tax 补加税罚款；补加税款 SE$~
Wbj?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /.WIED}>  
adjudged bankrupt 被裁定破产 az1#:Go  
adjudicated bankrupt 裁定破产人 K(,MtY*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _Ie?{5$ng`  
adjudication of bankruptcy 裁定破产；宣告破产 qi*Dd[OG  
adjudication of insolvency 裁定无力偿还债务 &n'@L9v81  
adjusted actual 经调整的实数；调整后的实数 IhHKRb[  
adjusted current assets 经调整的流动资产；调整后的流动资产 60G(jO14  
adjusted figure 经调整的数字；调整后的数额 cTBUj  
adjusted liabilities 经调整的负债；调整后的负债 tR\cS)  
adjusted loss 经调整的亏损；调整后的亏损 ZmDM
=qN  
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 D(WdI  
adjusted profit 经调整的利润；调整后的利润 L0)w~F ?m  
adjusted surplus 经调整的盈余额；调整后的盈余额 %Jji<M]  
adjusted value 经调整的价值；调整后的价值 fuU 3?SG  
adjustment 调整；修订；理算〔保险〕 Z*+y?5+L"P  
adjustment centre 调剂中心 Z<iK(?@O  
adjustment lag 调整过程的时间差距；调整时差 .L~ NX/V  
adjustment mechanism 调整机制 dsn(h5,Q'  
adjustment of loss 亏损调整 ,<BV5~T.|  
adjustment process 调整过程；调整程序 -W{ !`<8D  
adjustment range 调整幅度 )UtK9;@"  
administered exchange rate 受管制汇率 I|l5e2j  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9vP#/-g  
administration expenses 行政费用 tlM >=s'T  
administration fee 手续费；行政费 TkR#Kzv380  
administration in bankruptcy 破产管理 cGyR_8:2cv  
administration order 遗产管理令 Nwo*tb:  
administrator 管理人；遗产管理人 +|--}iE
5n  
administrator of the estate 遗产管理人 X%$1%)C9  
admission of debt 债项承认书 vaLP_V  
admission of proof 接纳债权证明 *nK4XgD  
advance 放贷款项；垫付款项；预支款项；预付款项 lA`qB1x  
advance account 暂支帐目；预付款帐户 d`,z4_  
advance compensation 预付补偿金 l{gR6U{e  
advance from shareholder 股东垫款 i#aKW'  
advance pending reimbursement 预支以待日后付还 R=3|(R+kA  
advanced economy 先进经济体系 +Ks3  
advancement 预付；预付财产 "rrw~  
advances warrant 垫款令 vm7ag 7@O  
advancing 贷出 Rk-G|52g  
adverse balance 逆差 zE Ly1v\"  
adverse exchange 逆汇 EbeSl+iMx_  
advertisement addressed to shareholders 在报章刊登的致股东通告 DX^8w?t  
advice for collection 托收通知书 Xf[;^?]X  
advice of drawing 提款通知书；汇票通知书 r PTfwhs  
advice of payment 付款通知 $Xh5
N3  
Advisory Committee [Securities and Futures Commission] 0 ;].q*|#  
谘询委员会〔证券及期货事务监察委员会〕 <MKXFV  
Advisory Committee on Diversification 经济多元化谘询委员会 !>N+a3  
affidavit 誓章；遗产申报誓章 kCALJRf~d  
affidavit of no receipt 述明无收款的誓章 "=ki_1/P  
affiliate 联号；联营公司；附属公司 QUm[7<"  
affiliated company 附属公司；联号；联营公司  ^Kl*}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j/jFS]
iC  
affordability 负担能力 <J>k%,:B  
African Development Bank [AfDB] 非洲开发银行 d)3jkHYEjj  
after-acquired property 事后取得的财产 !ALq
?u  
after-hours dealing 市后交易 O6,2M[a  
after-tax profit 税后盈利；税后利润；税后溢利 _kc}:  
agency agreement 代理协议 &7,::$cu  
agency expenses 代理机构的开支 [Op^l%BC  
agency fee 代理费 KF1Zy;  
Agency Law 《代理法》 }lXor~_i  
agent 代理人；承销人 DS9-i2  
agent of company 公司代理人 Q-B/SX)!/  
agent's fee 代理人费；经纪费 Y_6v@Si
O  
aggregate 总计；总数；总体数字 MJ$.ST  
aggregate amount 总款额；总额 @} +k]c25  
aggregate assets and liabilities 总体资产与负债 ;<*%BtD?  
aggregate at constant price 按固定价格计算的总体数字 CED[\n  
aggregate demand 总需求 wA"d?x  
aggregate gross position 总持仓量 v$xurj:v#i  
aggregate limit 总限额 =4sx(<  
aggregate of salaries tax 合计薪俸税 /x)i}M)  
aggregate performance 总体表现；总体业绩 @r^
s70{}  
aggregate supply 总体供应 l$kO%E'  
aggregate surplus 总盈余 |N}*  
aggregate total 整体总额 ;Ea8>  
aggregate value 总值；合计价值 dq
%C~j{v  
aggregated basis 合计基准 x+TdTe;p  
aggregated net chargeable income 合计应课税入息实额 ;n.h!wmJ}  
aggregation 合并计算；合计；总和 Nobu= Z  
aggregation of incomes of husband and wife 夫妇入息合并计算 g<ov` bF  
aggregation of property 财产的总和 "[rz*[o8I  
agio 差价；贴水 &grvlK  
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》 E,dUO;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment R! n7g8I%  
《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》 0176  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L]H' ]wpn=  
《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》 ~N/a\%`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *&I _fAh]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >K&chg@Hv  
agreement for a settlement 授产协议 AyW=.  
agreement for assignment 转让协议 |26[=_[q  
agreement for sale 售卖协议；买卖协议 ;>/yY]F7  
agreement for sale and purchase 买卖协议 XZS%az1%  
agreement for the payment of interest 支付利息协议 K2\)9  
agreement for the repayment of money 还款协议 ujl?!  
agreement of reinsurance 再保险协议 vRn]u57O  
Agricultural Bank of China 中国农业银行 ~W={"n?=  
air passenger departure tax 飞机乘客离境税 `DE_<l  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +]( #!}oH  
airport tax 机场税 `m
I5Z*]-  
alcohol duty 酒精税 8GRB6-.h  
alienation 让与；让渡；转让 \3]O?'  
alimony 生活费；赡养费 Tm9sQ7Oj(  
All Ordinaries Index [AOI] 所有普通股指数 ?`xm_udc  
all risks 全险；综合险 zk!7TUZ">w  
All Sales Record for Stock Market 《股票市场成交报告》 %"=GQ3u[  
Allied Capital Resources Limited 新联财务有限公司 i`Qa7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9~$E+m(  
allocation letter 拨款信件 ;q5|If  
allocation of fund 分配款项；预留款项 W'=}2Y$]u  
allocation of profit 利润分配；溢利分配 azNv(|eeJL  
allocation warrant 拨款令 *wsZ aQ  
allotment 分配；配股 ~g%Ht#<  
allotment notice 股份配售通知；配股通知 l^KCsea#  
allotment of shares 股份分配 j6};K ~N`  
allowable 可获宽免；免税的 $RB p!7  
allowable business loss 可扣除的营业亏损 }D?qj3?bj  
allowable expenses 可扣税的支出 SSbx[<E3  
allowance 免税额；津贴；备抵；准备金 ^7*7^<  
allowance for debts 债项的免税额 MslgQmlM  
allowance for depreciation by wear and tear 耗损折旧免税额 AC 2kG  
allowance for funeral expenses 殡殓费的免税额 I}f7|hYX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f& \Bs8la  
allowance for repairs and outgoings 修葺及支出方面的免税额 $pKegK;'z  
allowance to debtor 给债务人的津贴 m`n~-_  
alteration of capital 资本更改 r&Qa;-4Pl  
alternate trustee 候补受托人 Q&+)Kp]A  
amalgamation 合并 ?R
If0;G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h@'CmIZc  
ambit of charges 征税范围；收费范围 :>o0zG[;f  
amended valuation 经修订的估值 7 , _b  
American Commodities Exchange 美国商品交易所 >]%$lSCW\D  
American Express Bank Limited 美国运通银行 WbBd<^Q  
American Stock Exchange 美国证券交易所 @H3x51PT(m  
amortization 摊销 kwqY~@W  
amount due from banks 存放银行同业的款项 ADVS}d!;]  
amount due from banks abroad 存放海外银行同业的款项 6|{&7=1t  
amount due from holding companies 控股公司欠款 yGSZ;BDW:K  
amount due from local banks 存放本港银行同业的款项 VXlAK(   
amount due to banks 银行同业的存款 %rgW}Z5  
amount due to banks abroad 海外银行同业的存款 =F Y2O`%a  
amount due to holding companies 控股公司存款 pq\N2d  
amount due to local banks 本港银行同业的存款 ASrRMH[  
amount due to outport banks 外埠银行同业的存款 tl*h"du^  
amount for note issue 发行纸币的款额 8h4]<T  
amount of bond 担保契据的款额 "nb.!OG~(  
amount of consideration 代价款额 >@ xe-0z  
amount of contribution 供款数额 .p*?g;  
amount of indebtedness 负债款额 <3/_'/C  
amount of principal of the loan 贷款本金额 GD'Z"rhI  
amount of rates chargeable 应征差饷数额 |Ldvfd  
amount of share capital 股本额 qX; F+~  
amount of sums assured 承保款额 l(-"rE  
amount of variation 变动幅度 uFb 9Ic]`  
amount of vote 拨款数额 g]c6_DMfb1  
amount payable 应付款额 GQJ4d-w  
amount receivable 应收款额 hQ!59  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j_~mP>el)  
analysis 分析 L, #|W  
ancillary risk 附属风险 '*&dP"  
annual account 周年帐目；周年帐目报表；年度决算；年结 {o5^nd  
annual accounting date 年结日期 I}5e{jBB  
annual allowance 每年免税额；年积金；年度津贴；年津 ]NI CQ9  
annual balance 年度余额 <5 OUk  
annual disposable income 每年可动用收入 :vx<m_  
annual estimates 周年预算 D`mr>-
Y  
annual fee 年费 -meY[!"X  
annual general meeting 周年大会 /3tErc'  
annual growth rate 年增率；每年增长率 NI.ROk1{+4  
annual long-term supplement 长期个案每年补助金 1E'PSq  
annual pensionable emolument 可供计算退休金的年薪 sWMln:=  
annual report 年报 PB.'huu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fH?A.JP=a  
annual return 周年报表；周年申报表；每年报税表格 ~K;hXf  
Annual Return Rules 《周年报表规则》 -:"KFc8A  
annual review of consumer prices 每年消费物价回顾 EY3F9h3xM|  
annual roll-forward basis 逐年延展方式 osdoL  
annual salary 年薪 CY{!BV'  
annual statement 年度报表；年度决算表 8O(L;
&h  
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 tLN^k;w  
annuitant 年金受益人 3 =c#LUA`  
annuity 年金 ;m>/tD%  
annuity contract 年金合约 wfEL .h  
annuity on human life 人寿年金 I1l^0@J   
antecedent debt 先前的债项 H?M:<q0|G  
ante-dated cheque 倒填日期支票 tPN CdA  
anticipated expenditure 预期开支 &WL::gy_S  
anticipated net profit 预期纯利 GoAh{=s  
anticipated revenue 预期收入 (xWsyo(4  
anti-inflation measure 反通货膨胀措施 Iz j-,a  
anti-inflationary stance 反通货膨胀立场 e8wPEDN*4  
apparent deficit 表面赤字 SdYbT)y  
apparent financial solvency 表面偿债能力 vu91" 4Fa  
apparent partner 表面合伙人 [hpkE lE  
application for personal assessment 个人入息课税申请书 =<m!%/I  
application of fund 资金应用 E{e  
application to release as liquidator and to destruct the books of accounts and documents mvc ;.+  
申请免除清盘人职务及毁灭帐簿与文件 \>}#[?y  
appointed actuary 委任精算师 zS|4@t\__  
appointed auditor 委任核数师；委任审计师 Njr;Wa.r+  
appointed trustee 委任的受托人 N-&ZaK  
appointer 委任人 ]jn1T^D'  
apportioned pro rata 按比例分摊 kaiK1/W0;  
apportionment 分配；分摊 njZ vi}m~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yt,MXm\  
apportionment formula 分摊方程式 ^Go,HiB  
apportionment of estate duty 遗产税的分摊 W2fcY;HZ  
appraisal 估价；评估 XqUQ{^;aI  
appreciable growth 可观增长 XksI.]tfj  
appreciable impact 显着影响 BBGub?(dR  
appreciable increase 可观增长 +F60_O `  
appreciation 增值；升值
.boBb<  
appreciation against other currencies 相对其他货币升值 _G@Zn[v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rPyjr(I"_  
appreciation tax 增值税 iM;Btv[|  
appropriation 拨款；拨用；拨付 GYiL}itD=3  
appropriation account 拨款帐目 2p#d  
Appropriation Bill 拨款法案 &z5?]`ALu  
appropriation-in-aid system 补助拨款办法 S5, u| H  
approved assets 核准资产 ebNRZJ?C,  
approved basket stock 认可一篮子证券 m[Ihte->  
approved budget 核准预算 <nG}]Smd7  
approved charitable donation 认可慈善捐款 DR3om;Uk  
approved charitable institution 认可慈善机构 &"gX 7cK8  
approved currency 核准货币；认可货币 U<=d@knH  
approved estimates 核准预算 w+)wrJTtm  
approved estimates of expenditure 核准开支预算 cn/&QA"  
approved overseas insurer 核准海外保险人 ~6Fh,S1?  
approved overseas trust company 核准海外信托公司 8-7Ml3G*  
approved pooled investment fund 核准汇集投资基金 EW vhT]<0  
approved provident fund scheme 认可公积金计划 +HRtuRv0T  
approved provision 核准拨款 =q)+_@24>d  
approved redeemable share 核准可赎回股份 (Cq 38~mR  
approved regional stock 认可地区性证券 ?wv3HN  
approved retirement scheme 认可退休金计划 Vn:v{-i  
approved subordinated loan 核准附属贷款 +J;b3UE#  
arbitrage 套戥；套汇；套利 +;,J0,Yn  
arbitrageur 套戥者；套汇者 WQ.{Ag?1  
arbitrary amount 临时款项 =uNc\a
(  
arrangement 措施；安排；协定 %mU$]^Tw(  
arrears 欠款 &qSf ~7/  
arrears of pay 欠付薪酬 6SE^+@jR  
arrears of revenue 逾期未收税款；逾期未收的帐项 =54D#,[B  
articles of association 组织章程；组织细则；组织章程细则 hCF_pt+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AB,(%JT/2{  
ascertainment of profit 确定利润 s-'~t#h  
"Asia Clear" “亚洲结算系统” E'D16Rhp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &{glwVKV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Pi |Z\j)  
Asian Development Fund [ADF] 亚洲发展基金 1y6<gptx  
Asian dollar bond 亚洲美元债券 htL1aQ.  
Asian dollar market 亚洲美元市场 )4s7,R  
Asian dollar rate 亚洲美元利率 !v=/f_6  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @&&}J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 iHf):J?8 y  
asked price 沽盘；喊价；索价；卖方报价 zjcSn7iu  
assessable income 应评税入息 f{O-\
 
assessable loss 应评税亏损 KehM.c^  
assessable profit 应评税利润 YcwDNsk  
assessable value 应评税值 qUmSB"#Z  
assessed profit 估定利润 k:j_:C&.  
assessed value 经评估价值 MaD|X_g  
assessment 评税；评定；估价；评税单 66 R=  
assessment number 评税编号；估价编号 Vj1V;d
Hv  
assessment of additional tax 补加税评税 ~}d\sQF.  
assessment of performance 业绩评估；实绩评价 A-3^~aEgx  
Assessor 评税主任 J(!=Dno  
asset price bubbles 资产价格泡沫 7A'E+>1d  
asset-backed securities 具资产保证的证券 e&:%Rr]x  
assets accretion 资产增值 L'`Au/%S}  
assets and liabilities 资产与负债 .=<s@Sg,t  
assets betterment statement 资产递增表；资产改进表 4:Ju|g]O  
assets lending 实物放款；有抵押贷款 :k`Qj(7S  
assets of the company passing on the death 死者去世时转移的公司资产 \>wQyz  
assets pledged as security for liabilities 用作负债抵押的资产 \nWbGS(  
assets portfolio 资产投资组合 7BwR ].  
assets price 资产价格 WHOy\j},V  
assets quality 资产质素 8jL^q;R_(  
assets realization 资产变现 P*K"0[\n  
assets refinancing arrangement 资产再集资安排 AY<L8  
assets securitization 资产证券化 *,:2O&P  
assets situated outside Hong Kong 在香港以外地方的资产 RFFbS{
U*  
assets stripping 削减资产；拆卖资产 5[B)U">]  
assets value 资产值 b&4JHyleF  
assignee 承让人 ,ZrR*W?iF  
assignment 转让；转让书；转让契 [bX^_ Y  
assignment of interest 权益转让 dyf>T}Iy  
assignment of letters patent and trade mark 专利证书及商标转让 V6_":L"!  
assignment of property 物业转让；物业转让书 >
?ar  
assignment right 转让权  q"T?  
assignor 转让人 )F&.0 '  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \<xo`2b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )16+Pm8  
associate member 附属会员 5Uy*^C7M^  
associated body corporate 相联法人团体 tq~f9EvC  
associated company 相联公司；联属公司 GhcH"D%-  
associated corporation 相联法团 P
Z'|)  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] TJW8l[M  
公认会计师公会〔英国〕 *H
HL a  
Association of Futures Exchange Brokers 香港期货经纪协会 ;vPFRiFK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [4YRyx&:++  
association of underwriters 承保人组织 No[9m_  
assumption of control 接管 0[<'ygu  
assurance 担保；保险；转易；转易书 cV@^<  
assurance of interest 权益的转易 W+=j@JY}q9  
at 19XX price 按一九ＸＸ年价格计算 hS &H*  
at a discount 按赔价计算；按贴水价格计算；打折扣 g@M5_I(W  
at a premium 按溢价计算；按升水价格计算 <3N\OV2  
at call 通知付款；按通知 j x< <h_j  
at constant market price 按固定市价计算 o+{i26%  
at constant price 按固定价格计算 '~f*O0_  
at cost 按成本计算 Ei+lVLoC  
at current market price 按当时市价计算；按现时市价计算 ht6}v<x.eA  
at current price 按当时价格计算；按现时价格计算 "SQyy  
at factor cost 按要素成本计算；按生产要素成本计算 NJd4( P  
at money-of-the-day price 按付款当日价格计算 VyYrL]OrA  
at or better 按指定或较佳价位〔买卖指令〕 $6 Hf[(/e  
at par 按面值计算；平价 t.RDS2N|  
at sight 见票即付 c2
:
,  
at the close 按收市盘 e&8Meiv+d  
at the opening 按开市盘 NRP)'E  
attestation 见证；见证条款 lFcHE c  
at-the-money option 平价期权 dxZn| Y  
attorney 受权人；受托代表人 4Wa$>v
z  
attornment 新拥有人承认书 l:u1P  
attributable profit 可归属利润 "5FP$oR  
attributable share value 可归属股份价值 S5F5Tr;TN  
Auckland Stock Exchange 奥克兰证券交易所 {2 T:4i5  
auction 拍卖 F=*t]X[z}  
auctioneer 拍卖商 ,\3Cq2h  
audit 审计；核数 Z[Iej:o5  
Audit Commission 审计署 HfP<hQmN'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] l?m 3*  
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〕 <_*5BO  
audit review 帐目审查 5&L*'k
V@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 9fTl6?x  
audited account 审计帐目；经审计的帐目 be_h uZ  
audited annual account 经审计的周年帐目 PGxv4(%  
audited balance sheet 经审计的资产负债表 y0O e)oP  
auditor 核数师；核数主任；审计师 %G6x\[,  
auditor's certificate 核数师证明书；审计师证明书 l& sEdEA  
auditor's report 核数师报告；审计师报告 %z[=T@  
Aussie bond 澳元债券 1B&XM^>/  
austerity budget 紧缩预算 sRcS-Yw[S  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B>d49(jy  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ygg(qB1q  
Australian Dollar [AUD] 澳元 +"WNG  
Australian Options Market 澳大利亚期权市场 A(BjU:D(Oj  
Australian Securities Commission 澳洲证券事务监察委员会 I~p*~mLh'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7TypzgXNe  
Australian Stock Exchange 澳大利亚证券交易所 )w&|VvM )L  
Austrian Schilling [ATS] 奥地利先令 ^e =xEZD  
authentication 认证；鉴证 q%f90  
authority to purchase 委托购买证；委购书 9h-S,q!  
authorization 认可；核准；授权；授权书 :nqDX  
authorization by direction 指示授权 /RhM6N  
authorization by instruction 指令授权 jY/(kA]}  
authorization by warrant 令状授权 0v1~#KCm  
authorization of unit trust 单位信托的认可 +9t{ovF?L  
authorized agent 指定代理人 l6xqc,h!K  
authorized capital 法定资本 iny/K/5bf  
authorized clerk 出市员 l9+CJAmq  
authorized dealer 认可交易商 %'=TYvB 2  
authorized financial institution 认可财务机构 U Lq`!1{   
authorized fund 认可基金 QJR},nZ3  
authorized fund house 获授权的基金公司；认可基金公司 O)&ME  
authorized institution 认可机构 uP8 cW([  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k`[>Bk%b  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]0%{IgB  
authorized insurer 获授权保险人；获认可承保人 3&c'3y:b  
authorized investment 特准投资项目 ^:f)XZ  
authorized person 获授权人 }> C?Zx*  
authorized representative 获授权代表 t)k;5B`> &  
authorized share capital 法定股本 egfd=z=2un  
automated quotation system 自动报价系统 5OOXCtIKf  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,?%Y*?v  
自动交易系统〔香港期货交易所有限公司〕 )ytP$,r![S  
automatic adjustment mechanism 自动调整机制 :AuKQ`c  
automatic adjustment system 自动调整系统 P&Xy6@%[Z  
Automatic Clearing House 自动票据交换所 DSp~k)  
automatic exchange rates accumulation system 自动化汇率累集系统 j 7O!uUQQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fffWvf  
automatic teller machine [ATM] 自动柜员机 9M|#X1r{%{  
autopay 自动转帐 VRY@}>W'  
available assets 可用资产 l_+q a6C*  
available fiscal reserve 现存财政储备 xZV|QVY;  
available profit 可用利润
b!"qbC1  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 r
<P?F  
average 平均；平均数；海损 &js$qgY  
average basic salary 平均基本薪金 |6Iw\YU  
average consumer expenditure 平均消费开支；一般消费开支 G2c\"[N1/  
average cost 平均成本 L-q)48+^k  
average cost of land production 增辟土地平均成本 hA&m G33  
average daily turnover 平均每日成交额 n36@&q+B&  
average daily wage rate 平均每日工资率 t
LdQO"  
average expenditure pattern 平均开支模式 NP~3!b  
average growth rate 平均增长率 ^$oEM0h  
average net fixed assets 固定资产平均净值 fG.6S"|M  
average of relatives 相对价格平均数 +>a(9r|:  
average price 平均价格 =ty{ugM<  
average propensity to consume 平均消费倾向；一般消费倾向 V!+<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 fb
ah~[5}  
average rate 平均率 '?{L gj^R  
average revenue 平均收入；平均收益 -I#<?=0B  
average stock 平均库存；平均存货 m,w^,)  
average yearly rent 平均年租 ?&U~X)Q  
avoidance of double taxation 避免双重课税 @fVz *  
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 D42!#  
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