一些有用的会计术语(也不知道发的地方对不对)A

A: (,QWK08  
A share Ａ股；甲类股份 oU\7%gQ  
abatement of tax 减税；减扣免税额 \DZ.#=d  
ABN AMRO Bank N.V. 荷兰银行 \#dacQ2E@  
above-the-line expenditure 线上项目支出；经常预算支出 OQ?N_zs,  
above-the-line receipt 线上项目收入；经常预算收入 EXVZ?NG  
ABSA Asia Limited 南非联合亚洲有限公司 0g|5s  
absolute change 绝对数值变更 *{fs{gFw9  
absolute expenditure 实际开支 Hh=fv~X  
absolute guideline figure 绝对准则数字 h^tCF=S  
absolute interest 绝对权益 *qO)MpG{  
absolute order of discharge 绝对破产解除令 G)}[!'<rR  
absolute profit margin 绝对利润幅度 XxmWj-=qO  
absolute value 实值；绝对值 0@cIj ]  
absolutely vested interest 绝对既得权益 {E Ay~lo  
absorbed cost 已吸收成本；已分摊成本 #lvt4a"P"  
absorption 吸收；分摊；合并 %hYgG;22  
absorption rate 吸收率；摊配率；分摊率 Bgc]t
  
ACB Finance Limited 亚洲商业财务有限公司 YWH>tt9  
acceptable form of reciprocity 合理的互惠条件 ; o_0~l=-/  
acceptable rate 适当利率；适当汇率 Dbn344s  
acceptance agreement 承兑协议 f- 9t  
acceptance for honour 参加承兑 ktTP~7UVi  
acceptor 承兑人；接受人；受票人 gUx}vE-  
acceptor for honour 参加承兑人 {ac$4#Bp[B  
accident insurance 意外保险 x0Loid\f  
Accident Insurance Association of Hong Kong 香港意外保险公会 '|ntwK*f  
accident insurance scheme 意外保险计划 3qe`#j  
accident year basis 意外年度基准 l6HtZ(  
accommodation 通融；贷款 *FC8=U2\X  
accommodation bill 通融票据；空头票据 xc}[q`vK  
accommodation party 汇票代发人 :zKW[sF  
account balance 帐户余额；帐户结余 ,#ZPg_x?1  
account book 帐簿 M+ %O-B  
account collected in advance 预收款项 (t@)`N{  
account current book 往来帐簿 .-rz30xT  
account of after-acquired property 事后取得的财产报告 Cst1nGPL  
account of defaulter 拖欠帐目 8+oc4~!A@n  
account payable 应付帐款 Ly2,*\7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .euAN8L  
account receivable 应收帐款 <pb  
account receivable report 应收帐款报表 '/HShS!d  
account statement 结单；帐单；会计财务报表 |9S8sfw  
account title 帐户名称；会计科目 ON\bD?(VY  
accountant's report 会计师报告 !I?C8)  
Accountant's Report Rules 会计师报告规则 wL),/i&<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 G
xe)5,G  
Accounting Arrangements 《会计安排》 H I|a88   
accounting basis 会计基础 _)5E=  
accounting by Official Receiver 破产管理署署长呈交的帐目 tjtvO@?1-  
Accounting Circular 《会计通告》 yP$esDP  
accounting class 会计类别 rogy`mh\r2  
accounting date 记帐日期；会计结算日期 n^[a}DX0  
accounting for money 款项核算 jq)Bj#'7  
Accounting Officer 会计主任 yy{YduI  
accounting period 会计报告期；会计期 p)B/(%  
accounting policy 会计政策；会计方针 SV t~pE+Y  
accounting practice 会计惯例 m@+v6&,  
accounting principle 会计准则 o$L%t@  
accounting record 会计记录 kfas4mkc  
accounting report 会计报告 HQ"T>xb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F;#$Q  
Accounting Society of China 中国会计学会 n! 5(Z5=  
accounting statement 会计报表 |Yw k  
accounting system 会计制度；会计系统 VCc=dME  
accounting transaction 会计事项；帐务交易 K
.QSt  
accounting treatment 会计处理 ~vDa2D<9%  
accounting year 会计年度 }d}sC\>U  
accretion 增值；添加 0^>,  
accrual 应计项目；应累算数目 nQV0I"f]?]  
accrual basis 应计制；权责发生制 k^ZP~.G  
accrual basis accounting 应计制会计；权责发生制会计 'v<v6vs  
accrue 应累算；应计 c?CfM>  
accrued benefit 应累算利益 &X:;B'   
accrued charges 应计费用 &u&WP  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?u:`?(
\  
accrued expenses 应累算费用  ( y!o  
accrued interest payable 应付利息；应计未付利息 X>`03?L  
accrued interest receivable 应收利息；应计未收利息 X[Ufq^fyA  
accrued right 累算权益 }.045 Wuu  
accruing profit 应累算的利润 ~.3v\Q  
accumulated fiscal reserve 累积财政储备 B /uaRi%  
accumulated profit 累积利润；滚存溢利 A'`F Rx(  
accumulated reserve 累积储备 LTS{[(%  
accumulation of surplus income 累积收益盈余 >x*[izr/K  
acquired assets 既得资产 "|I
.j)  
acquisition 收购；购置；取得 plPPf+\  
acquisition cost 购置成本 36{OE!,i  
acquisition expenses 购置费用 Nzgi)xX0HX  
acquisition of 100% interest 收购全部股权 rK'Lvt@w  
acquisition of control 取得控制权 #pPOQv:~  
acquisition of fixed assets 购置固定资产 wG MhKZE  
acquisition of shell “买壳” ?&9=f\/P  
acquisition price 收购价 b?OA|JqX  
act of God 天灾 }=v4(M`%  
acting partner 执事合伙人 RiAg:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 RuYIG?J=/  
active partner 积极参与的合伙人 R.WB.FP  
active trading 交投活跃 5B|.cOE  
actual circulation 实际流通 ^_3Ey  
actual cost 实际成本 ^@8XJ[C,_  
actual expenditure 实际开支；实际支出 uQH]  
actual income 实际入息；实际收入；实际收益 a]fFR~OY  
actual market 现货市场 m%u`#67oK  
actual price 现货价；实际价格 +o4o!;E)  
actual profit 实际利润 X@[5nyILf  
actual quotation 实盘；实际价位；实际报价 zqt<[=O  
actual year basis 按实际年度计算 > "rM\ Q  
actuals 实货 7#+Ih-&EQ  
actuarial investigation 精算调查 w^8Q~3|7  
actuarial principle 精算原则 |DW^bv  
actuarial report 精算师报告 Z*w(
{k7]  
Actuarial Society of Hong Kong 香港精算学会 SaGI4O_\s  
actuarial valuation 精算师估值 MkFWZ9c3  
actuary 精算师 [sG`D-\P[  
ad referendum agreement 暂定协议；有待覆核的协定 Gi-pi=#&cs  
ad valorem duty 从价税；按值征税 KO8vUR*2R  
ad valorem duty system 从价税制 T_2'=7  
ad valorem fee 从价费 cd,'37pZ  
ad valorem tariff 从价关税 !-T#dU  
additional allowance 额外免税额 ;DX{+Z[  
additional amount for unexpired risk 未过期风险的额外款额 vM5I2C3_>!  
additional assessable profit 补加应评税利润 f5bX,e)!  
additional assessment 补加评税 _:Q^mV=;j  
additional commitment 额外承担 hb~d4J=S  
additional commitment vote 额外承担拨款 VJK4C8]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _Q^jk0K8ga  
additional dependent parent allowance 供养父母额外免税额 7ojh=imY  
additional provision 额外拨款 'p[6K'Uq5  
additional stamp duty 附加印花税 anz7ae&P'K  
additional tax 补加税罚款；补加税款 zQ<&[Tuwa  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 b*|?7  
adjudged bankrupt 被裁定破产 moVf(7  
adjudicated bankrupt 裁定破产人 4V@0L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fU.hb%m)Q\  
adjudication of bankruptcy 裁定破产；宣告破产 ~qb?#IY]`  
adjudication of insolvency 裁定无力偿还债务 P >0S ZP  
adjusted actual 经调整的实数；调整后的实数 AS0(NlV  
adjusted current assets 经调整的流动资产；调整后的流动资产 (1{OQ0N+x  
adjusted figure 经调整的数字；调整后的数额 Zq1> M'V;  
adjusted liabilities 经调整的负债；调整后的负债 ')F@em  
adjusted loss 经调整的亏损；调整后的亏损 b N>Ar  
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 %E,-dw  
adjusted profit 经调整的利润；调整后的利润 ?b^<Tny  
adjusted surplus 经调整的盈余额；调整后的盈余额 *X|%H-Q:H`  
adjusted value 经调整的价值；调整后的价值 ?\Y7]_]/  
adjustment 调整；修订；理算〔保险〕 $\4Or  
adjustment centre 调剂中心 u_WW uo  
adjustment lag 调整过程的时间差距；调整时差 a3Z()|t>  
adjustment mechanism 调整机制 8v;T_VN  
adjustment of loss 亏损调整 S9/\L6Rmf  
adjustment process 调整过程；调整程序 U_B`SS  
adjustment range 调整幅度 jS/$o?  
administered exchange rate 受管制汇率 ;NJM3g0I  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 E\}Q9,Z$  
administration expenses 行政费用 Yu
^}  
administration fee 手续费；行政费 ;rF:$37^  
administration in bankruptcy 破产管理 H~*[v"  
administration order 遗产管理令 J_|>rfW  
administrator 管理人；遗产管理人 -H_7GVSnl  
administrator of the estate 遗产管理人 JY>I  
admission of debt 债项承认书 P#Ikj&l   
admission of proof 接纳债权证明 pm;g)p?  
advance 放贷款项；垫付款项；预支款项；预付款项 w@f_TG"Vt  
advance account 暂支帐目；预付款帐户 %}&9[#  
advance compensation 预付补偿金  6Ue6b$xE  
advance from shareholder 股东垫款 l}c<eEfOy"  
advance pending reimbursement 预支以待日后付还 5O%}.}n  
advanced economy 先进经济体系 MN)<Tr2f  
advancement 预付；预付财产 ]R]X#jm  
advances warrant 垫款令 L,X6L @Q  
advancing 贷出 (/Y gcT  
adverse balance 逆差 %BHq2~J  
adverse exchange 逆汇 G6Fg<g9:  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~d5{Q?T)  
advice for collection 托收通知书 Yc5$915  
advice of drawing 提款通知书；汇票通知书 %I=J8$B]f  
advice of payment 付款通知 bFx?HM.AGW  
Advisory Committee [Securities and Futures Commission] )DLK<10  
谘询委员会〔证券及期货事务监察委员会〕 <?n
r"V  
Advisory Committee on Diversification 经济多元化谘询委员会 3 \WdA$Wx  
affidavit 誓章；遗产申报誓章 U&a]gkr  
affidavit of no receipt 述明无收款的誓章 ohyUvxvj  
affiliate 联号；联营公司；附属公司 bU,&|K/  
affiliated company 附属公司；联号；联营公司 4* hmeS"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %`\
{Nxk  
affordability 负担能力 @<sP1`1  
African Development Bank [AfDB] 非洲开发银行 QBo^{],  
after-acquired property 事后取得的财产 *ZEs5`x  
after-hours dealing 市后交易 K=>/(sWiq  
after-tax profit 税后盈利；税后利润；税后溢利 dk ?0r  
agency agreement 代理协议 ixkg,  
agency expenses 代理机构的开支 U\z+{]<<  
agency fee 代理费 [)=FZ
F6kG  
Agency Law 《代理法》 ^YZ#P0 y  
agent 代理人；承销人 *]=)mM#  
agent of company 公司代理人 J{ Vl2P?@  
agent's fee 代理人费；经纪费 m4 (Fuu  
aggregate 总计；总数；总体数字 y%y#Pb|  
aggregate amount 总款额；总额 3N21[i2/m  
aggregate assets and liabilities 总体资产与负债 %"6IAt  
aggregate at constant price 按固定价格计算的总体数字 zYNJF>^<  
aggregate demand 总需求 -d~'tti  
aggregate gross position 总持仓量 x@ O:  
aggregate limit 总限额 {m?x},  
aggregate of salaries tax 合计薪俸税 .,,73"  
aggregate performance 总体表现；总体业绩 pf_ /jR  
aggregate supply 总体供应 sFTIRVXN,  
aggregate surplus 总盈余 >vU Hf`4T  
aggregate total 整体总额 dw|0K+-PH  
aggregate value 总值；合计价值 `<n:D`{dZ  
aggregated basis 合计基准 $%-?S]6)  
aggregated net chargeable income 合计应课税入息实额 URgF8?n
 
aggregation 合并计算；合计；总和 =.c"&,c?L  
aggregation of incomes of husband and wife 夫妇入息合并计算 (
YOgQ)},  
aggregation of property 财产的总和 8gNEL+  
agio 差价；贴水 1c!},O  
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》 p rgjU  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment w$4Lu"N:  
《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》 $EIkk= z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment I\~V0<"jI
 
《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》 v3Yj2LSqx  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ,0bM*qob  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 j+hoj2(  
agreement for a settlement 授产协议 aw1J#5j`n  
agreement for assignment 转让协议 l0{DnQA>I  
agreement for sale 售卖协议；买卖协议 {@AcL:Eit  
agreement for sale and purchase 买卖协议 FF/R_xnx  
agreement for the payment of interest 支付利息协议 w)n]}k  
agreement for the repayment of money 还款协议 ~0|hobk  
agreement of reinsurance 再保险协议 5nAF=Bj  
Agricultural Bank of China 中国农业银行 H@' @xHv  
air passenger departure tax 飞机乘客离境税 >>zoG3H!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @/L. BfTz  
airport tax 机场税 iGLYM-  
alcohol duty 酒精税 "lf3hWGw  
alienation 让与；让渡；转让 /H@")je  
alimony 生活费；赡养费 'Y\"^'OU\  
All Ordinaries Index [AOI] 所有普通股指数 NfF:[qwh  
all risks 全险；综合险 z&,sm5Lb  
All Sales Record for Stock Market 《股票市场成交报告》 v^fOT5\  
Allied Capital Resources Limited 新联财务有限公司 d/rz0L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Eo&qc 17)`  
allocation letter 拨款信件 ilpZ/Rs  
allocation of fund 分配款项；预留款项 DW&')gfQ  
allocation of profit 利润分配；溢利分配 qXhf?x  
allocation warrant 拨款令 iGVb.=)  
allotment 分配；配股 S@NhEc  
allotment notice 股份配售通知；配股通知 b2%bgs  
allotment of shares 股份分配 jYID44$  
allowable 可获宽免；免税的 BV?N_/DXp  
allowable business loss 可扣除的营业亏损 \'tz|  
allowable expenses 可扣税的支出 ]V^.!=gh$  
allowance 免税额；津贴；备抵；准备金 :k(t/*Nl3  
allowance for debts 债项的免税额 PFgjW
p"Y  
allowance for depreciation by wear and tear 耗损折旧免税额 J*KBG2+13  
allowance for funeral expenses 殡殓费的免税额 LY:?OGh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bK$D lBZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 {&u7kWD|  
allowance to debtor 给债务人的津贴 4m[C-NB!g  
alteration of capital 资本更改 c0Ro3j\p  
alternate trustee 候补受托人  zn;Hs]G  
amalgamation 合并 JKi@Kw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7a]Zws  
ambit of charges 征税范围；收费范围 )F#<)Evw  
amended valuation 经修订的估值 ~EWfEHf*BJ  
American Commodities Exchange 美国商品交易所 ?$@KwA  
American Express Bank Limited 美国运通银行 -WBz]GW4r  
American Stock Exchange 美国证券交易所 p2c=;5|/Q  
amortization 摊销 uC*:#[  
amount due from banks 存放银行同业的款项 &c?hJ8"  
amount due from banks abroad 存放海外银行同业的款项 ivUsMhx>S,  
amount due from holding companies 控股公司欠款 Q'Kik5I  
amount due from local banks 存放本港银行同业的款项 G9y12HV  
amount due to banks 银行同业的存款 <AAZ8#^
  
amount due to banks abroad 海外银行同业的存款 1QF*e'  
amount due to holding companies 控股公司存款 OQL09u  
amount due to local banks 本港银行同业的存款 fByh";<`P  
amount due to outport banks 外埠银行同业的存款 qzlMn)e  
amount for note issue 发行纸币的款额 8K JQ(  
amount of bond 担保契据的款额 c<h!Q
nJ  
amount of consideration 代价款额 T^%n!t  
amount of contribution 供款数额 o&XMgY~  
amount of indebtedness 负债款额 [ 4Y `O  
amount of principal of the loan 贷款本金额 F@K*T2uh  
amount of rates chargeable 应征差饷数额 X#kjt)W  
amount of share capital 股本额 7tfivIj)e  
amount of sums assured 承保款额 BheEI;}
 
amount of variation 变动幅度 -
Nlf~X  
amount of vote 拨款数额 ]Ic?:lKN  
amount payable 应付款额 io9xI3{  
amount receivable 应收款额 Oa}V>a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JwI`"$>w  
analysis 分析 FfYd+]+?  
ancillary risk 附属风险 =##s;zj(%  
annual account 周年帐目；周年帐目报表；年度决算；年结 KYkS6|A  
annual accounting date 年结日期 e:$
7^Y,U/  
annual allowance 每年免税额；年积金；年度津贴；年津 W3jXZ>  
annual balance 年度余额 (!0j4'  
annual disposable income 每年可动用收入 c>R`jb@$N  
annual estimates 周年预算 UKKSc>D1  
annual fee 年费 oTF^<
I-C  
annual general meeting 周年大会 uOG-IHuF  
annual growth rate 年增率；每年增长率 J+}+"h~.  
annual long-term supplement 长期个案每年补助金 [:nx);\  
annual pensionable emolument 可供计算退休金的年薪 j!lAxlOX  
annual report 年报 SLJ&{`"7
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 /lS+J(I  
annual return 周年报表；周年申报表；每年报税表格 4-7kS85  
Annual Return Rules 《周年报表规则》 *%T)\\H2  
annual review of consumer prices 每年消费物价回顾 VG<Hw{ c3r  
annual roll-forward basis 逐年延展方式 .1.J5>/n  
annual salary 年薪 ]g;^w?9h  
annual statement 年度报表；年度决算表 4AY _#f5u  
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 HYjMNj0  
annuitant 年金受益人 JQ)4}t  
annuity 年金 U,Z"G1^  
annuity contract 年金合约 0PnD|]9:  
annuity on human life 人寿年金 gohAp
 
antecedent debt 先前的债项 ^Yj"RM$;N  
ante-dated cheque 倒填日期支票 ?xtt7*'D  
anticipated expenditure 预期开支 {fog<1c  
anticipated net profit 预期纯利 N#(jK1`y  
anticipated revenue 预期收入 yWj9EHQU[  
anti-inflation measure 反通货膨胀措施 ss?]  
anti-inflationary stance 反通货膨胀立场 s1X]RXX&j  
apparent deficit 表面赤字 mD9STuA$H  
apparent financial solvency 表面偿债能力 I3Lg?bZ  
apparent partner 表面合伙人 z^4KU\/JK  
application for personal assessment 个人入息课税申请书 BG'6;64kx6  
application of fund 资金应用 oi7 3YOB  
application to release as liquidator and to destruct the books of accounts and documents IE&_!ce  
申请免除清盘人职务及毁灭帐簿与文件 hVMYB_<~  
appointed actuary 委任精算师 B{s]juPG  
appointed auditor 委任核数师；委任审计师 C&=x3Cz  
appointed trustee 委任的受托人 LO"_NeuL  
appointer 委任人 9'1hjd3k  
apportioned pro rata 按比例分摊 sz'p3  
apportionment 分配；分摊 xN6>2e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m&Lt6_vi  
apportionment formula 分摊方程式 l;Q >b]DZ  
apportionment of estate duty 遗产税的分摊 :Df)"~/mO+  
appraisal 估价；评估 Ba<ngG !  
appreciable growth 可观增长 Hw Z^D=A  
appreciable impact 显着影响 }/20%fP  
appreciable increase 可观增长 M~-h-tG  
appreciation 增值；升值 bZiyapM  
appreciation against other currencies 相对其他货币升值 C5Xof|#p|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 */nuv k  
appreciation tax 增值税 hGvqT,'  
appropriation 拨款；拨用；拨付 qmEoqU  
appropriation account 拨款帐目 F#su5<d  
Appropriation Bill 拨款法案 H.:9:I[n  
appropriation-in-aid system 补助拨款办法 `mrCu>7  
approved assets 核准资产 Mq@}snp"S  
approved basket stock 认可一篮子证券 V~85oUc\-  
approved budget 核准预算 D
i+4Eb  
approved charitable donation 认可慈善捐款 okz]Qc>G  
approved charitable institution 认可慈善机构 2 l(Dee Y  
approved currency 核准货币；认可货币 g2=}G<*0  
approved estimates 核准预算 ra]:$XJ5=a  
approved estimates of expenditure 核准开支预算 Y%g "Y  
approved overseas insurer 核准海外保险人 FZp<|t  
approved overseas trust company 核准海外信托公司 j;iL&eo>  
approved pooled investment fund 核准汇集投资基金 A#35]V06  
approved provident fund scheme 认可公积金计划 &DLhb90  
approved provision 核准拨款 Hd0Xx}3&  
approved redeemable share 核准可赎回股份 O:JPJ"!  
approved regional stock 认可地区性证券 ]RD5Ex!K?  
approved retirement scheme 认可退休金计划 1~@|eWr|  
approved subordinated loan 核准附属贷款 Fg=v6j4W  
arbitrage 套戥；套汇；套利 &Mj1CvCv  
arbitrageur 套戥者；套汇者 [D[D`gpjA  
arbitrary amount 临时款项 *H"aOT^{  
arrangement 措施；安排；协定 RdI};K  
arrears 欠款 _2OuskL  
arrears of pay 欠付薪酬 JYV\oV{  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q#pnj thM  
articles of association 组织章程；组织细则；组织章程细则 .S_QQM}Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Cs4hgb|  
ascertainment of profit 确定利润 zMGzReJ  
"Asia Clear" “亚洲结算系统” j#3m|dQ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 hnzNP\$U]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 iBoEZEHjw  
Asian Development Fund [ADF] 亚洲发展基金 bSrZ{l  
Asian dollar bond 亚洲美元债券 Qh-4vy=r  
Asian dollar market 亚洲美元市场 J3B.-XJ+n  
Asian dollar rate 亚洲美元利率 _~A~+S}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ? )_7U  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 w$>3pQ8
d  
asked price 沽盘；喊价；索价；卖方报价 S}7>
RHe  
assessable income 应评税入息 rk,p!}FqL  
assessable loss 应评税亏损 #ElejQ|?  
assessable profit 应评税利润 ]XUSqai  
assessable value 应评税值 ?@UAL.y  
assessed profit 估定利润 xvDI 4x&  
assessed value 经评估价值 ` X}85  
assessment 评税；评定；估价；评税单 @!\K>G >9[  
assessment number 评税编号；估价编号 ;&,.TC?l  
assessment of additional tax 补加税评税 C4NRDwU|.  
assessment of performance 业绩评估；实绩评价 %MJ;Q?KB  
Assessor 评税主任 (p |DcA]BX  
asset price bubbles 资产价格泡沫 s, XM9h>P4  
asset-backed securities 具资产保证的证券 cOku1g8  
assets accretion 资产增值 %S#WPD'Y  
assets and liabilities 资产与负债 jTSOnF}C~+  
assets betterment statement 资产递增表；资产改进表 rAXX}"l6s  
assets lending 实物放款；有抵押贷款 R8<eN9bJ9  
assets of the company passing on the death 死者去世时转移的公司资产 h^M^7S  
assets pledged as security for liabilities 用作负债抵押的资产 cwynd=^nC  
assets portfolio 资产投资组合 $(q8y/,R*-  
assets price 资产价格 S()Za@ [a$  
assets quality 资产质素  @E_zR  
assets realization 资产变现 @vs@>CYdz  
assets refinancing arrangement 资产再集资安排 2p:r`THvS5  
assets securitization 资产证券化 oJY[{-qW  
assets situated outside Hong Kong 在香港以外地方的资产 509Q0 [k  
assets stripping 削减资产；拆卖资产 EOVZGZF  
assets value 资产值 9?`RR/w  
assignee 承让人 HDS"F.l5  
assignment 转让；转让书；转让契 40K2uT{cq  
assignment of interest 权益转让 e.;M.8N#SQ  
assignment of letters patent and trade mark 专利证书及商标转让 [Ox(.  
assignment of property 物业转让；物业转让书 'sU
)|W(3U  
assignment right 转让权 t ;-L{`mW  
assignor 转让人 S,vu]?-8  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 R^8B3-aA`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 QN G&  
associate member 附属会员 B\_[R'Pf&  
associated body corporate 相联法人团体 ,w`~K:b.  
associated company 相联公司；联属公司 )HVcG0H1  
associated corporation 相联法团 eXzXd*$S  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9<cOYY  
公认会计师公会〔英国〕 Z
?1OdoT-  
Association of Futures Exchange Brokers 香港期货经纪协会 0HbJKix!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 mJMq{6;  
association of underwriters 承保人组织 #IX&9 aFB}  
assumption of control 接管 - ]Y wl  
assurance 担保；保险；转易；转易书 <lo`q<q  
assurance of interest 权益的转易 4/MNqit+  
at 19XX price 按一九ＸＸ年价格计算 |I1+"Mp  
at a discount 按赔价计算；按贴水价格计算；打折扣 2k+16/T  
at a premium 按溢价计算；按升水价格计算 (I=6Nnt'  
at call 通知付款；按通知 aZgNPw  
at constant market price 按固定市价计算 9} *$n&B  
at constant price 按固定价格计算 &jm[4'$ *z  
at cost 按成本计算 K^H>~`C=  
at current market price 按当时市价计算；按现时市价计算 SE!L :  
at current price 按当时价格计算；按现时价格计算 "{( [!  
at factor cost 按要素成本计算；按生产要素成本计算 t _\MAK  
at money-of-the-day price 按付款当日价格计算 t!jwY/T  
at or better 按指定或较佳价位〔买卖指令〕 Jz$>k$!UD  
at par 按面值计算；平价 tpU D0Z)  
at sight 见票即付 6V;:+"
BkJ  
at the close 按收市盘 UC|JAZL  
at the opening 按开市盘 s.y}U5Ty?P  
attestation 见证；见证条款 CG9ba|  
at-the-money option 平价期权 AgsR-"uh  
attorney 受权人；受托代表人 RVP18ub.S  
attornment 新拥有人承认书 Jpx'W  
attributable profit 可归属利润 ) `I=oB  
attributable share value 可归属股份价值 RpN <=  
Auckland Stock Exchange 奥克兰证券交易所 .)`-Hkxa  
auction 拍卖 O+FBQiv  
auctioneer 拍卖商 C BlXC7_Mi  
audit 审计；核数 wOcg4HlW  
Audit Commission 审计署 P)IjL&[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |EeBSRAfe  
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〕 $e1:Q#den2  
audit review 帐目审查 g)cY\`&W8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 JUU&Z[6J  
audited account 审计帐目；经审计的帐目 OPiaG!3<  
audited annual account 经审计的周年帐目 +2y&B,L_Wh  
audited balance sheet 经审计的资产负债表 KpGUq0d@  
auditor 核数师；核数主任；审计师 Y)OBTX  
auditor's certificate 核数师证明书；审计师证明书 -fPT}v  
auditor's report 核数师报告；审计师报告 D1ZC&B_}-  
Aussie bond 澳元债券 xgs@gw7!n0  
austerity budget 紧缩预算 $WClpvVj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 w"6aha*%7  
Australia All Ordinaries Index 澳洲所有普通股票指数 R8uj3!3^  
Australian Dollar [AUD] 澳元 mt^`1ekoY  
Australian Options Market 澳大利亚期权市场 sMX$Q45e  
Australian Securities Commission 澳洲证券事务监察委员会 (HJ$lxk<2h  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?OO%5PSen  
Australian Stock Exchange 澳大利亚证券交易所 <S{7Ro  
Austrian Schilling [ATS] 奥地利先令 E[*0Bo]  
authentication 认证；鉴证 8~qlLa>jc  
authority to purchase 委托购买证；委购书 R9r)C{63S&  
authorization 认可；核准；授权；授权书 gi 5XP]z  
authorization by direction 指示授权 ,\}k~ U99  
authorization by instruction 指令授权 sL8>GtVo  
authorization by warrant 令状授权 |G=FqAXH  
authorization of unit trust 单位信托的认可 L5&K}F]r^  
authorized agent 指定代理人 qzHU)Ns(_  
authorized capital 法定资本 &~}@u[=ux  
authorized clerk 出市员 Q2FQhc@L(:  
authorized dealer 认可交易商 2;h+;G  
authorized financial institution 认可财务机构 IE}Sdeqi)  
authorized fund 认可基金 B/rzh? b  
authorized fund house 获授权的基金公司；认可基金公司 3jS7 uU  
authorized institution 认可机构 D>S8$]^Dm  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 e]Puv)S>{8  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 9LHa&""  
authorized insurer 获授权保险人；获认可承保人 IBDVFA  
authorized investment 特准投资项目 ,k\/]9  
authorized person 获授权人 !L/t
LHk+  
authorized representative 获授权代表 :Nkz,R?  
authorized share capital 法定股本 i:{:xKiCa  
automated quotation system 自动报价系统 {x|MA(NO  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] wzg i @i  
自动交易系统〔香港期货交易所有限公司〕 Y1|^>C#
a  
automatic adjustment mechanism 自动调整机制 '
Z y{mq\  
automatic adjustment system 自动调整系统 aw]8V:)$J  
Automatic Clearing House 自动票据交换所 G$|G w  
automatic exchange rates accumulation system 自动化汇率累集系统 eXc[3ceUr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y>
4p~  
automatic teller machine [ATM] 自动柜员机 pTN%;`) {  
autopay 自动转帐 ~R)1nN|  
available assets 可用资产 a!&bc8J7  
available fiscal reserve 现存财政储备 w~ijD ^g  
available profit 可用利润 `..EQBM  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 &:-GI)[o  
average 平均；平均数；海损 ykJ+%gla  
average basic salary 平均基本薪金 \ =S3 L<  
average consumer expenditure 平均消费开支；一般消费开支 %s]U@Ku(a  
average cost 平均成本 .[#xQ=9`  
average cost of land production 增辟土地平均成本 .vN)A *  
average daily turnover 平均每日成交额 gh.w Li$+  
average daily wage rate 平均每日工资率 ux%&lff  
average expenditure pattern 平均开支模式 ?56~yQF/2  
average growth rate 平均增长率 
er#8D6*  
average net fixed assets 固定资产平均净值 C3]
\$  
average of relatives 相对价格平均数 =`rppO  
average price 平均价格 ?.]o_L_K  
average propensity to consume 平均消费倾向；一般消费倾向 )r-T=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~GAlNIv]  
average rate 平均率 0~Um^q*'3  
average revenue 平均收入；平均收益 t`N ">c"  
average stock 平均库存；平均存货 ?ykVfO'  
average yearly rent 平均年租 0*/m
c96  
avoidance of double taxation 避免双重课税 "bv,I-\  
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 xiOv$.@q  
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