一些有用的会计术语(也不知道发的地方对不对)A

A: +x~p&,w?  
A share Ａ股；甲类股份 Vo|[Z)MO`  
abatement of tax 减税；减扣免税额 !Y/S
2J  
ABN AMRO Bank N.V. 荷兰银行 ]3Jb$Q@  
above-the-line expenditure 线上项目支出；经常预算支出 C^:{y  
above-the-line receipt 线上项目收入；经常预算收入 ~4xn^.w  
ABSA Asia Limited 南非联合亚洲有限公司 ID<[=es6  
absolute change 绝对数值变更 KTeR;6oZn"  
absolute expenditure 实际开支 k`s_31<  
absolute guideline figure 绝对准则数字 0n={Mb  
absolute interest 绝对权益 Z>dvth  
absolute order of discharge 绝对破产解除令 r"t,/@`n  
absolute profit margin 绝对利润幅度 bw!
*=<  
absolute value 实值；绝对值 1Ve~P"w  
absolutely vested interest 绝对既得权益 ~B7<Yg  
absorbed cost 已吸收成本；已分摊成本 VZ7E#z+nM#  
absorption 吸收；分摊；合并 0_=^#r4Mu  
absorption rate 吸收率；摊配率；分摊率 }1Q>A 5e  
ACB Finance Limited 亚洲商业财务有限公司 ZS`9r16@b  
acceptable form of reciprocity 合理的互惠条件 ;q#Pl!*5  
acceptable rate 适当利率；适当汇率 Q!I><u  
acceptance agreement 承兑协议 j(M.7Z7^  
acceptance for honour 参加承兑 Bw9
O)++  
acceptor 承兑人；接受人；受票人 Xo6zeLHO  
acceptor for honour 参加承兑人 -U\s.FI.AR  
accident insurance 意外保险 EoS6t  
Accident Insurance Association of Hong Kong 香港意外保险公会 g!)*CP#;  
accident insurance scheme 意外保险计划 ]O0u.=1k  
accident year basis 意外年度基准 PWO5R]
 
accommodation 通融；贷款 V >~\~H2Y  
accommodation bill 通融票据；空头票据 Zv9%}%7p  
accommodation party 汇票代发人 7ZUS  
account balance 帐户余额；帐户结余 ~NO7@muw  
account book 帐簿 ' t^ r2N/  
account collected in advance 预收款项 Ri*mu*r\}  
account current book 往来帐簿 =Ew77  
account of after-acquired property 事后取得的财产报告 <oSx'_dc  
account of defaulter 拖欠帐目 Jyp7+M]  
account payable 应付帐款 QT|\TplJt  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Z!4
B=?(  
account receivable 应收帐款 *Xn6yL9  
account receivable report 应收帐款报表 H|'n|\{lt  
account statement 结单；帐单；会计财务报表 l7Wdbx5x0  
account title 帐户名称；会计科目 M<SVH_  
accountant's report 会计师报告 J<&?Hb*|  
Accountant's Report Rules 会计师报告规则 omT^jh  
accounting and auditing procedure 会计与审计程序；会计与核数程序 r?pN-x$M=  
Accounting Arrangements 《会计安排》 !wZIXpeL  
accounting basis 会计基础 Pjq()\/[Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 L D%SLJ:  
Accounting Circular 《会计通告》 Pj5:=d8z(  
accounting class 会计类别 tqL2' (=  
accounting date 记帐日期；会计结算日期 6H
;\Jt
 
accounting for money 款项核算 }*vE/W  
Accounting Officer 会计主任 +,)Iv_Xl$  
accounting period 会计报告期；会计期
t"5ZYa
 
accounting policy 会计政策；会计方针 V@\u<LO0G  
accounting practice 会计惯例 D}N4*L1  
accounting principle 会计准则 v|@EuN14<  
accounting record 会计记录 db>"2
EE  
accounting report 会计报告 klTRuU(  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cqcH1aSv  
Accounting Society of China 中国会计学会 oq,*@5xV2  
accounting statement 会计报表 &gI*[5v  
accounting system 会计制度；会计系统 vtc%MG1  
accounting transaction 会计事项；帐务交易 Ga pM~~  
accounting treatment 会计处理 /!60oV4p0  
accounting year 会计年度 #E#@6ZomT  
accretion 增值；添加 (^]3l%Ed  
accrual 应计项目；应累算数目 MOm+t]vq1  
accrual basis 应计制；权责发生制 z9v70 q  
accrual basis accounting 应计制会计；权责发生制会计 vOl3utu7  
accrue 应累算；应计 +=*ND<$n/E  
accrued benefit 应累算利益 //bQD>NBO  
accrued charges 应计费用 ET%F+  
accrued cumulative preference share dividend 应累算的累积优先股股息 R''2o_F6  
accrued expenses 应累算费用 )r(e\_n  
accrued interest payable 应付利息；应计未付利息 (@=h(u.  
accrued interest receivable 应收利息；应计未收利息 %UG|R:  
accrued right 累算权益 *9`k$'  
accruing profit 应累算的利润 3~LNz8Z*  
accumulated fiscal reserve 累积财政储备 G)gb5VW k  
accumulated profit 累积利润；滚存溢利 aFL<(,~r  
accumulated reserve 累积储备 o<5+v^mt#  
accumulation of surplus income 累积收益盈余 'L^M"f^I  
acquired assets 既得资产 f{|n/j;n=C  
acquisition 收购；购置；取得 'vKae  
acquisition cost 购置成本 J8[aVG  
acquisition expenses 购置费用 PeSTUR&  
acquisition of 100% interest 收购全部股权 Vw`%|x"Xz  
acquisition of control 取得控制权 gRZ!=z[&  
acquisition of fixed assets 购置固定资产 Dj3,SJ*x  
acquisition of shell “买壳” 2<d'!cm  
acquisition price 收购价 nk;+L  
act of God 天灾 j|b$b,rF\  
acting partner 执事合伙人 SjcX|=S  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Ix0#eoj  
active partner 积极参与的合伙人 h|<;:o?yh  
active trading 交投活跃 `6PBV+]Vm3  
actual circulation 实际流通 $MM[`^~  
actual cost 实际成本 H)rJ>L  
actual expenditure 实际开支；实际支出 L\"eE'A  
actual income 实际入息；实际收入；实际收益 g9IIC5  
actual market 现货市场 jPg[LZQ'  
actual price 现货价；实际价格 0QEcJ]Qb8  
actual profit 实际利润 TjpAJW@-  
actual quotation 实盘；实际价位；实际报价 &7Xsn^opku  
actual year basis 按实际年度计算 ${97G#  
actuals 实货 $-(lp0\*  
actuarial investigation 精算调查 _6L'}X$)N  
actuarial principle 精算原则 7}(YCZny5  
actuarial report 精算师报告 %2beoH'  
Actuarial Society of Hong Kong 香港精算学会 ;x/.8fA  
actuarial valuation 精算师估值 9MbF:  
actuary 精算师 fS%B/h=  
ad referendum agreement 暂定协议；有待覆核的协定 0;w84>M  
ad valorem duty 从价税；按值征税 ^C}f|{J  
ad valorem duty system 从价税制 \JP9lJ3<  
ad valorem fee 从价费 -tp3qi  
ad valorem tariff 从价关税 T7
(d  
additional allowance 额外免税额 YDgG2hT/2  
additional amount for unexpired risk 未过期风险的额外款额 cu#r#0U-  
additional assessable profit 补加应评税利润 CYM>4C~>JW  
additional assessment 补加评税 e'fo^XQn[  
additional commitment 额外承担 ?}C8_I|4~  
additional commitment vote 额外承担拨款 GxE`z6%[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 GZmfE`  
additional dependent parent allowance 供养父母额外免税额 +hs:W'`%  
additional provision 额外拨款 +KIBbXF7  
additional stamp duty 附加印花税 u_*y~1^0  
additional tax 补加税罚款；补加税款 q~{O^,4S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 D"{%[;J
 
adjudged bankrupt 被裁定破产 iZ(JwY  
adjudicated bankrupt 裁定破产人 n+s=u$%qn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0Cyus  
adjudication of bankruptcy 裁定破产；宣告破产 VI.Cmw~S  
adjudication of insolvency 裁定无力偿还债务 uTy00`1  
adjusted actual 经调整的实数；调整后的实数 C @P$RVS  
adjusted current assets 经调整的流动资产；调整后的流动资产 F#RtU :R  
adjusted figure 经调整的数字；调整后的数额 qporH]J-E  
adjusted liabilities 经调整的负债；调整后的负债 1b@]^Ue  
adjusted loss 经调整的亏损；调整后的亏损 [5GzY`/m  
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 S5cs(}Bq  
adjusted profit 经调整的利润；调整后的利润  7uzc1}r  
adjusted surplus 经调整的盈余额；调整后的盈余额 0bu!(Tpg7  
adjusted value 经调整的价值；调整后的价值 qR4-~p8  
adjustment 调整；修订；理算〔保险〕 w;:{  
adjustment centre 调剂中心 '1Ex{

$Yk  
adjustment lag 调整过程的时间差距；调整时差 $`L |
 
adjustment mechanism 调整机制 E:P_CDSd]  
adjustment of loss 亏损调整 "a<:fEsSE  
adjustment process 调整过程；调整程序 k7 Ne(4P  
adjustment range 调整幅度 6hHMxS^o  
administered exchange rate 受管制汇率 ^vI`#}?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 O1oh,~W  
administration expenses 行政费用 t*-_MG  
administration fee 手续费；行政费 Yv[<c!\   
administration in bankruptcy 破产管理 w4RtIDW:  
administration order 遗产管理令 r\q|DZ7  
administrator 管理人；遗产管理人 .la_u8A]  
administrator of the estate 遗产管理人 w(Q{;RNM;  
admission of debt 债项承认书 3RI%OCGF  
admission of proof 接纳债权证明 ~6[3Km|2  
advance 放贷款项；垫付款项；预支款项；预付款项 qGzF@p(p8  
advance account 暂支帐目；预付款帐户 QjTs$#eMW  
advance compensation 预付补偿金 {Ut,x
i  
advance from shareholder 股东垫款 V}h)e3X  
advance pending reimbursement 预支以待日后付还 `
/(9#E  
advanced economy 先进经济体系 Lv#}Gm  
advancement 预付；预付财产 (Y"./BDY  
advances warrant 垫款令 p<B*)1Tj0  
advancing 贷出 v5W-f0Jo  
adverse balance 逆差 j% '~l#nw  
adverse exchange 逆汇 >ffQ264g=i  
advertisement addressed to shareholders 在报章刊登的致股东通告 UxnZA5Lk*  
advice for collection 托收通知书 pO2XQYhrY  
advice of drawing 提款通知书；汇票通知书 mzf^`/NO  
advice of payment 付款通知 P+rDln{  
Advisory Committee [Securities and Futures Commission] c >xHaA:V  
谘询委员会〔证券及期货事务监察委员会〕 BD mF+  
Advisory Committee on Diversification 经济多元化谘询委员会 =!($=9  
affidavit 誓章；遗产申报誓章 {=+'3p  
affidavit of no receipt 述明无收款的誓章 gi8f)MNP?~  
affiliate 联号；联营公司；附属公司 f;bfR&v  
affiliated company 附属公司；联号；联营公司 Z|d+1i  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #_:%Yd  
affordability 负担能力 A!a.,{fZ  
African Development Bank [AfDB] 非洲开发银行 Q6CVMYT  
after-acquired property 事后取得的财产 +,eF(VS!  
after-hours dealing 市后交易 WogCt,  
after-tax profit 税后盈利；税后利润；税后溢利 RuOse9  
agency agreement 代理协议 =r~ExW}+  
agency expenses 代理机构的开支 x, 'KI?TyQ  
agency fee 代理费 Z jXn,W]~  
Agency Law 《代理法》 35fj-J$8  
agent 代理人；承销人 Na+3aM%%  
agent of company 公司代理人 Qgq VbJP"  
agent's fee 代理人费；经纪费 5zF$Q{3  
aggregate 总计；总数；总体数字 ,F=FM>o  
aggregate amount 总款额；总额 ~vMJ?P@  
aggregate assets and liabilities 总体资产与负债 zSBR_N51  
aggregate at constant price 按固定价格计算的总体数字 O 2+taB  
aggregate demand 总需求 3WPZZN<K9  
aggregate gross position 总持仓量 /WIH#M  
aggregate limit 总限额 iVb7>
d9}  
aggregate of salaries tax 合计薪俸税 /7WdG)'  
aggregate performance 总体表现；总体业绩 c(s: f@ 1  
aggregate supply 总体供应 @\U] hN?  
aggregate surplus 总盈余 id>2G %Tx  
aggregate total 整体总额 Crezo?  
aggregate value 总值；合计价值 2 yRUw  
aggregated basis 合计基准 ixB"6O  
aggregated net chargeable income 合计应课税入息实额 "?'9\<>  
aggregation 合并计算；合计；总和 M|UCV_omN  
aggregation of incomes of husband and wife 夫妇入息合并计算 )1!0'j99.  
aggregation of property 财产的总和 ZUl-&P_X  
agio 差价；贴水 )J 8mn*  
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》 4?c0rC<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /LG}nY
 
《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》 ziv*4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment e8k|%m<Sp  
《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》 352RJC  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;/!o0:m^I  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3E!3kSh|  
agreement for a settlement 授产协议 bMqFrG  
agreement for assignment 转让协议 {wf5HA  
agreement for sale 售卖协议；买卖协议 @/='BVb'T  
agreement for sale and purchase 买卖协议 BoHNni  
agreement for the payment of interest 支付利息协议 [*r=u[67F  
agreement for the repayment of money 还款协议 ?JR?PW8  
agreement of reinsurance 再保险协议 ?',GRaD  
Agricultural Bank of China 中国农业银行 !fJy7Y  
air passenger departure tax 飞机乘客离境税 ZSLvr-
,D  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *EFuK8 ;  
airport tax 机场税 $ou/ Fn  
alcohol duty 酒精税 9
r 5(  
alienation 让与；让渡；转让 <jh=W9.N_  
alimony 生活费；赡养费 SgQ(#y|vV  
All Ordinaries Index [AOI] 所有普通股指数 FMT_X  
all risks 全险；综合险 FW3uq^  
All Sales Record for Stock Market 《股票市场成交报告》 D=M'g}l  
Allied Capital Resources Limited 新联财务有限公司 12l1u[TlS  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |)[&V3+|  
allocation letter 拨款信件 
R?#.z#  
allocation of fund 分配款项；预留款项 b{.Y?.U  
allocation of profit 利润分配；溢利分配 KBgFS%-W  
allocation warrant 拨款令 UW{C`^?=B  
allotment 分配；配股 -+:t%A?  
allotment notice 股份配售通知；配股通知 m:cWnG  
allotment of shares 股份分配 k8,s<m  
allowable 可获宽免；免税的 ~NIqO4 D  
allowable business loss 可扣除的营业亏损 _D8:p>=  
allowable expenses 可扣税的支出 _TbvQY  
allowance 免税额；津贴；备抵；准备金 96%N  
allowance for debts 债项的免税额 n m.5!.  
allowance for depreciation by wear and tear 耗损折旧免税额 'T]Ok\  
allowance for funeral expenses 殡殓费的免税额 %<MI]D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %Lp#2?*  
allowance for repairs and outgoings 修葺及支出方面的免税额 % "^CrG  
allowance to debtor 给债务人的津贴 lN*"?%<
x>  
alteration of capital 资本更改 +^[SXI^JaJ  
alternate trustee 候补受托人
Q>W
nSm5R  
amalgamation 合并 `~h8D9G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8(* ze+8  
ambit of charges 征税范围；收费范围 ob9=/ R?i  
amended valuation 经修订的估值 *~d<]U5h  
American Commodities Exchange 美国商品交易所 m>!aI?g  
American Express Bank Limited 美国运通银行 ,E2c9V'  
American Stock Exchange 美国证券交易所 soA] f  
amortization 摊销 Q 34-a"6)  
amount due from banks 存放银行同业的款项 ;33SUgX  
amount due from banks abroad 存放海外银行同业的款项 VYQ]?XF3i  
amount due from holding companies 控股公司欠款 5L,q,kVS  
amount due from local banks 存放本港银行同业的款项 .+~9 vH  
amount due to banks 银行同业的存款 '^tC|)  
amount due to banks abroad 海外银行同业的存款 H5be5  
amount due to holding companies 控股公司存款 C-/+n5J  
amount due to local banks 本港银行同业的存款 Sre:l'
.  
amount due to outport banks 外埠银行同业的存款 -5@hU8B'a  
amount for note issue 发行纸币的款额 1|$J>  
amount of bond 担保契据的款额 )00jRuF  
amount of consideration 代价款额 w=thaF.  
amount of contribution 供款数额 /Y[ b8f  
amount of indebtedness 负债款额 SGpe\P]k  
amount of principal of the loan 贷款本金额 [>lQiX  
amount of rates chargeable 应征差饷数额 /pJr%}sc  
amount of share capital 股本额 \+<=O`  
amount of sums assured 承保款额 d26#0Gt-4i  
amount of variation 变动幅度 }S}%4c>  
amount of vote 拨款数额 -$`q:j  
amount payable 应付款额 0"iQHi  
amount receivable 应收款额 BipD8`a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eH%
i8a  
analysis 分析 F`.W 9H3
 
ancillary risk 附属风险 BfQ#5  
annual account 周年帐目；周年帐目报表；年度决算；年结 &0OH:P%  
annual accounting date 年结日期 B.#-@  
annual allowance 每年免税额；年积金；年度津贴；年津 |oR#j `  
annual balance 年度余额 vhN6_XD  
annual disposable income 每年可动用收入 m[Qr>="  
annual estimates 周年预算
e<"sZK  
annual fee 年费 [!4V_yOb  
annual general meeting 周年大会 vX$|/74  
annual growth rate 年增率；每年增长率 sAjN<P  
annual long-term supplement 长期个案每年补助金 6ciA|J'MR  
annual pensionable emolument 可供计算退休金的年薪 LWV^'B_X-  
annual report 年报 8x9;3{R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9 $zx<O  
annual return 周年报表；周年申报表；每年报税表格 vyT-!mC  
Annual Return Rules 《周年报表规则》 $LtCI  
annual review of consumer prices 每年消费物价回顾 `8;\}6:"1  
annual roll-forward basis 逐年延展方式 Ee=!bv(%70  
annual salary 年薪 ,n$HTWa@0  
annual statement 年度报表；年度决算表 9<5ii  
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 P,k=u$  
annuitant 年金受益人 1(jx.W3  
annuity 年金 dDl_Pyg4K  
annuity contract 年金合约 @`
HW0Y_:  
annuity on human life 人寿年金 aQV?}  
antecedent debt 先前的债项 0VIR=Pbp  
ante-dated cheque 倒填日期支票 vSk1/  
anticipated expenditure 预期开支 % xBQX  
anticipated net profit 预期纯利 }1NNXxQ  
anticipated revenue 预期收入 unyU|B  
anti-inflation measure 反通货膨胀措施 \3O1o#=(  
anti-inflationary stance 反通货膨胀立场 y~wN:  
apparent deficit 表面赤字 yg"FF:^T  
apparent financial solvency 表面偿债能力 D+7[2$:z  
apparent partner 表面合伙人 gY_AO1  
application for personal assessment 个人入息课税申请书 'acCnn'  
application of fund 资金应用 la`f@~Bbr1  
application to release as liquidator and to destruct the books of accounts and documents kM3#[#6$!  
申请免除清盘人职务及毁灭帐簿与文件 s_U--y.2r(  
appointed actuary 委任精算师 %\!@$]3q  
appointed auditor 委任核数师；委任审计师 {Vf].l:kn  
appointed trustee 委任的受托人 xxpzz(S ]A  
appointer 委任人 8>(/:u_x  
apportioned pro rata 按比例分摊 A9LVS&52  
apportionment 分配；分摊 I%CrsEo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 au/
5`  
apportionment formula 分摊方程式 H~W
=#Cx  
apportionment of estate duty 遗产税的分摊 GsIqUM#R  
appraisal 估价；评估 nsu RG  
appreciable growth 可观增长 JC7:0A^  
appreciable impact 显着影响 H)5"<=]  
appreciable increase 可观增长 Oo9'  
appreciation 增值；升值 C%"aj^u  
appreciation against other currencies 相对其他货币升值 Om2w+yU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y\E7nll:.  
appreciation tax 增值税 ~FnY'F<35  
appropriation 拨款；拨用；拨付 ;V84Dy#b  
appropriation account 拨款帐目  `dIwBfg_  
Appropriation Bill 拨款法案 aO*v"^oF  
appropriation-in-aid system 补助拨款办法 tQ`|MO&o  
approved assets 核准资产 H1$n6J  
approved basket stock 认可一篮子证券 <,Jx3yq  
approved budget 核准预算 24 RD  
approved charitable donation 认可慈善捐款 &cy<"y  
approved charitable institution 认可慈善机构 Dc0CQGx9b  
approved currency 核准货币；认可货币 =lx~tSiS  
approved estimates 核准预算 I\|.WrMNi  
approved estimates of expenditure 核准开支预算 6Z{(.'Be  
approved overseas insurer 核准海外保险人 >&Y\g?Z6G  
approved overseas trust company 核准海外信托公司 L!~ap  
approved pooled investment fund 核准汇集投资基金 0_-P~^A  
approved provident fund scheme 认可公积金计划 'v5q/l  
approved provision 核准拨款 -6# _t  
approved redeemable share 核准可赎回股份 A1B%<$|pz  
approved regional stock 认可地区性证券 E|_}?>{R  
approved retirement scheme 认可退休金计划 k!d<2Qp W  
approved subordinated loan 核准附属贷款 zEw~t&:e  
arbitrage 套戥；套汇；套利 Sp[]vm8N  
arbitrageur 套戥者；套汇者 Cw~fP[5XMF  
arbitrary amount 临时款项 t_\&LMD  
arrangement 措施；安排；协定 5e&;f  
arrears 欠款 %.;;itB  
arrears of pay 欠付薪酬 ^t,haO4  
arrears of revenue 逾期未收税款；逾期未收的帐项 V2$M`|E  
articles of association 组织章程；组织细则；组织章程细则 2h1P!4W85  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YAd%d|Q  
ascertainment of profit 确定利润 "lL/OmG  
"Asia Clear" “亚洲结算系统” rW`l1yi*$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Xi!e=5&Pa  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~Sx\>wBlc  
Asian Development Fund [ADF] 亚洲发展基金 6ck%M#v  
Asian dollar bond 亚洲美元债券 6u{%jSA>D\  
Asian dollar market 亚洲美元市场 ]6,D9^{;  
Asian dollar rate 亚洲美元利率 i$CF
*%+t  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;dTxQ_:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 bl#6B.*=  
asked price 沽盘；喊价；索价；卖方报价 %Hu.FS5'  
assessable income 应评税入息 #j"GS/y"  
assessable loss 应评税亏损 5i%\m  
assessable profit 应评税利润 m1M6N`f  
assessable value 应评税值 6+:;Mb_S  
assessed profit 估定利润 593!;2/@  
assessed value 经评估价值 ,Uy;jk  
assessment 评税；评定；估价；评税单 Ei89Ngp\}  
assessment number 评税编号；估价编号 3Qu-X\  
assessment of additional tax 补加税评税 T[2<_nn=  
assessment of performance 业绩评估；实绩评价 sk@aOv'*(  
Assessor 评税主任 d"thM  
asset price bubbles 资产价格泡沫 4K,S5^`Gx  
asset-backed securities 具资产保证的证券 m,ur{B8 :  
assets accretion 资产增值 o 80x@ &A:  
assets and liabilities 资产与负债 {HjJ9ZGQ  
assets betterment statement 资产递增表；资产改进表 JI/iq  
assets lending 实物放款；有抵押贷款 6#HnA"I2n  
assets of the company passing on the death 死者去世时转移的公司资产 N3wy][bo  
assets pledged as security for liabilities 用作负债抵押的资产 hz5t/
E  
assets portfolio 资产投资组合 Q<(aU{  
assets price 资产价格 SZvC4lOn#  
assets quality 资产质素 7yOBxb   
assets realization 资产变现 sY?sQ'E2]  
assets refinancing arrangement 资产再集资安排 =
]1g*~%  
assets securitization 资产证券化 Ho $+[K  
assets situated outside Hong Kong 在香港以外地方的资产 kH4m6p  
assets stripping 削减资产；拆卖资产 gZ=$bR  
assets value 资产值 R#s_pW{op  
assignee 承让人 l
HE+o;-  
assignment 转让；转让书；转让契 i#PR Tbc  
assignment of interest 权益转让 3V<c4'O\W  
assignment of letters patent and trade mark 专利证书及商标转让 'h[7AZ&)#  
assignment of property 物业转让；物业转让书 8#HQ05q>  
assignment right 转让权 0f9U:)1z  
assignor 转让人 <}F(G-kV6  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )M8@|~~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zo@,>'m  
associate member 附属会员 vgi`.hk  
associated body corporate 相联法人团体 .I%B$eH  
associated company 相联公司；联属公司 f4vdJ5pV  
associated corporation 相联法团
Hro)m"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] BRv#`  
公认会计师公会〔英国〕 CjJ n  
Association of Futures Exchange Brokers 香港期货经纪协会 Sp]ov:]%f  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y@+9Ukd/  
association of underwriters 承保人组织 [YJ*zO  
assumption of control 接管 OXZx!h  
assurance 担保；保险；转易；转易书 ScRK1  
assurance of interest 权益的转易 OK2\2&G  
at 19XX price 按一九ＸＸ年价格计算 hPUZ{#;n  
at a discount 按赔价计算；按贴水价格计算；打折扣 1[\I9dv2  
at a premium 按溢价计算；按升水价格计算 61*b|.sl'#  
at call 通知付款；按通知 rY)m
"'puP  
at constant market price 按固定市价计算 *Zn,v-d  
at constant price 按固定价格计算 wV,=hMTd&\  
at cost 按成本计算 {vur9L  
at current market price 按当时市价计算；按现时市价计算 ?i}wm`  
at current price 按当时价格计算；按现时价格计算 *=77|Dba  
at factor cost 按要素成本计算；按生产要素成本计算 m;S%RB^~H  
at money-of-the-day price 按付款当日价格计算 Yx](3w ID  
at or better 按指定或较佳价位〔买卖指令〕 6mjD@  
at par 按面值计算；平价 `0-i>>  
at sight 见票即付 jRxzZt4  
at the close 按收市盘 jJ?G7Q5l  
at the opening 按开市盘 u3sr
"w&  
attestation 见证；见证条款 |V^f}5gd  
at-the-money option 平价期权 K
]&GSro  
attorney 受权人；受托代表人 `R*!GHro  
attornment 新拥有人承认书 jEK{47i v  
attributable profit 可归属利润 2 S2;LB  
attributable share value 可归属股份价值 ,/[1hhP@  
Auckland Stock Exchange 奥克兰证券交易所 Ld=6'C8ud  
auction 拍卖 Vc+~yh.)  
auctioneer 拍卖商 ;}k_  
audit 审计；核数 T;i+az{N:V  
Audit Commission 审计署 f|2QI~R  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ~O 4@b/!4  
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〕 i(xL-&{  
audit review 帐目审查 zoj w^%W  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ZT+{8,  
audited account 审计帐目；经审计的帐目 Az/P;C=  
audited annual account 经审计的周年帐目 k0xm-  
audited balance sheet 经审计的资产负债表 @"m+
9ZY  
auditor 核数师；核数主任；审计师 H-8_&E?6m  
auditor's certificate 核数师证明书；审计师证明书 Htep
3Ol3  
auditor's report 核数师报告；审计师报告 1h`#H:  
Aussie bond 澳元债券  5e2yJ R  
austerity budget 紧缩预算 )7Oj  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 mOb@w/f  
Australia All Ordinaries Index 澳洲所有普通股票指数 s+v$sF  
Australian Dollar [AUD] 澳元 9W j9=  
Australian Options Market 澳大利亚期权市场 ?:W=ddg  
Australian Securities Commission 澳洲证券事务监察委员会 d%oHcn  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (>dL  
Australian Stock Exchange 澳大利亚证券交易所 q'jInwY|x  
Austrian Schilling [ATS] 奥地利先令 2gnz=  
authentication 认证；鉴证 Vb?_RE_H  
authority to purchase 委托购买证；委购书 0p'g+ 2  
authorization 认可；核准；授权；授权书 B*fBb.Z  
authorization by direction 指示授权 wL&[Vi_j{  
authorization by instruction 指令授权 :BblH0
'  
authorization by warrant 令状授权 4n%|h-!8  
authorization of unit trust 单位信托的认可 KCn#*[  
authorized agent 指定代理人 ,_:6qn{  
authorized capital 法定资本 VGOdJ|2]Wr  
authorized clerk 出市员 %gTY7LIe1z  
authorized dealer 认可交易商 pzU:AUW  
authorized financial institution 认可财务机构 'JAe=K H  
authorized fund 认可基金 l#]+I YD  
authorized fund house 获授权的基金公司；认可基金公司 d)0 hAdh  
authorized institution 认可机构 epP_~TU  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 E,[v%Xw  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 s$/Z+"f(  
authorized insurer 获授权保险人；获认可承保人 4rD&Lg'  
authorized investment 特准投资项目 CDDEWVd  
authorized person 获授权人 hxGo~<. :  
authorized representative 获授权代表 `[tYe<  
authorized share capital 法定股本 QtOT'<2t]  
automated quotation system 自动报价系统 RG-,<G`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7Ur'@wr  
自动交易系统〔香港期货交易所有限公司〕 Ev&aD  
automatic adjustment mechanism 自动调整机制 5(y Q-/6C+  
automatic adjustment system 自动调整系统 ~bfjP2 g  
Automatic Clearing House 自动票据交换所 l{. XhB  
automatic exchange rates accumulation system 自动化汇率累集系统 5NMju!/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 X{qa|6S,F  
automatic teller machine [ATM] 自动柜员机 'WwD$e0=  
autopay 自动转帐 D*8oFJub  
available assets 可用资产 ;(LC{jY  
available fiscal reserve 现存财政储备 dV"K
x  
available profit 可用利润 &I/C^/F&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 i.+#a2   
average 平均；平均数；海损 > !WFY  
average basic salary 平均基本薪金 3 FLht L  
average consumer expenditure 平均消费开支；一般消费开支 hy@e(k|S]U  
average cost 平均成本 > Cx;h=  
average cost of land production 增辟土地平均成本 _Tf0L<A'R  
average daily turnover 平均每日成交额 q_:B=w+bC  
average daily wage rate 平均每日工资率 -J++b2R\%  
average expenditure pattern 平均开支模式 'zQp64]F  
average growth rate 平均增长率 Y>K3.*.  
average net fixed assets 固定资产平均净值 ;*e$k7}F  
average of relatives 相对价格平均数 I0sw/,J/Z  
average price 平均价格 ] -G~  
average propensity to consume 平均消费倾向；一般消费倾向 gR k+KGKn<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _"qX6Jc  
average rate 平均率 *w1R>  
average revenue 平均收入；平均收益 M532>+A]Za  
average stock 平均库存；平均存货 z4(Q.0x7  
average yearly rent 平均年租 \p!mX|  
avoidance of double taxation 避免双重课税 BR0P :h  
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 ffh3okyW0  
K<"Y4O#]  
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