一些有用的会计术语(也不知道发的地方对不对)A

A: E;wT4 T=  
A share Ａ股；甲类股份 i|m8#*Hd  
abatement of tax 减税；减扣免税额 _qk yU)z  
ABN AMRO Bank N.V. 荷兰银行 ld3H"p rR  
above-the-line expenditure 线上项目支出；经常预算支出 EvH/d4V;  
above-the-line receipt 线上项目收入；经常预算收入 Vh>|F}%E  
ABSA Asia Limited 南非联合亚洲有限公司 A]ZQ?-L/  
absolute change 绝对数值变更 LW k
/h1  
absolute expenditure 实际开支 W8F@nY  
absolute guideline figure 绝对准则数字 sR/y|  
absolute interest 绝对权益 'x5p ?m  
absolute order of discharge 绝对破产解除令 *W;;L_V"   
absolute profit margin 绝对利润幅度 &j,#5f(  
absolute value 实值；绝对值 TbLU[(m-n  
absolutely vested interest 绝对既得权益 ~'F.tB  
absorbed cost 已吸收成本；已分摊成本 H3 -?cy  
absorption 吸收；分摊；合并 e=3C*+lq\  
absorption rate 吸收率；摊配率；分摊率 En)Ptz#0  
ACB Finance Limited 亚洲商业财务有限公司 *,t/IA|  
acceptable form of reciprocity 合理的互惠条件 &XCP@@T  
acceptable rate 适当利率；适当汇率 N3N~z1x0h  
acceptance agreement 承兑协议 5h|aX  
acceptance for honour 参加承兑 ix$ ^1(  
acceptor 承兑人；接受人；受票人 >'4$g7o,  
acceptor for honour 参加承兑人 'T$Cw\F&  
accident insurance 意外保险 T?RN} @D  
Accident Insurance Association of Hong Kong 香港意外保险公会 -xbs'[  
accident insurance scheme 意外保险计划 ]>1`Fa6_  
accident year basis 意外年度基准 *6eJmbFG  
accommodation 通融；贷款 "?<(-,T  
accommodation bill 通融票据；空头票据 Bh'!aipk  
accommodation party 汇票代发人 &xA>(|a\&-  
account balance 帐户余额；帐户结余 L9XfR$7,z  
account book 帐簿 iJj!-a:z.  
account collected in advance 预收款项 w}#3 pU<<  
account current book 往来帐簿 +~ Hb}0ry  
account of after-acquired property 事后取得的财产报告 &*Xrh7K2e  
account of defaulter 拖欠帐目 %8wBZ~1-  
account payable 应付帐款 <-fvYer  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^M%P43  
account receivable 应收帐款 QT zN  
account receivable report 应收帐款报表 (EvYrm4  
account statement 结单；帐单；会计财务报表 bI|{TKKN&P  
account title 帐户名称；会计科目 *JfGGI_E  
accountant's report 会计师报告 L>mM6$l  
Accountant's Report Rules 会计师报告规则 v9FR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,]nRn
I^  
Accounting Arrangements 《会计安排》 -#mN/  
accounting basis 会计基础 4f~sRu
bK  
accounting by Official Receiver 破产管理署署长呈交的帐目 mZc;n.$U  
Accounting Circular 《会计通告》 .dVV# H  
accounting class 会计类别 wVFa51a)yy  
accounting date 记帐日期；会计结算日期 `"PHhCG+z  
accounting for money 款项核算 )+|wrK:*v  
Accounting Officer 会计主任 S>r}3,]S  
accounting period 会计报告期；会计期 rk4KAX_[  
accounting policy 会计政策；会计方针 xQU//kNL  
accounting practice 会计惯例 +H?g9v40  
accounting principle 会计准则 VcXr!4M  
accounting record 会计记录 "" >Yw/'  
accounting report 会计报告 ,A7:zxnc.V  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Pz[UAJ  
Accounting Society of China 中国会计学会 mdyl;e{0  
accounting statement 会计报表 "U"fsAc#  
accounting system 会计制度；会计系统 V=p"1!(  
accounting transaction 会计事项；帐务交易 n#Dy YVb  
accounting treatment 会计处理
5z9hcQAS  
accounting year 会计年度 )/JVp>  
accretion 增值；添加 ,YjjL  
accrual 应计项目；应累算数目 7w" !"W#  
accrual basis 应计制；权责发生制 vea{o35!  
accrual basis accounting 应计制会计；权责发生制会计 lR7;{zlSf'  
accrue 应累算；应计 Y:\]d1C  
accrued benefit 应累算利益 O`1!&XT{x  
accrued charges 应计费用 5._QI/d)'J  
accrued cumulative preference share dividend 应累算的累积优先股股息 7Ok-T10  
accrued expenses 应累算费用 H^5,];  
accrued interest payable 应付利息；应计未付利息 $[ S 33Q  
accrued interest receivable 应收利息；应计未收利息 !vRN'/(Vyu  
accrued right 累算权益 u{&=$[;  
accruing profit 应累算的利润 `7y3C\zyQ  
accumulated fiscal reserve 累积财政储备 d}fd^x/  
accumulated profit 累积利润；滚存溢利 @BjB Mi,  
accumulated reserve 累积储备 37:tu7e~c  
accumulation of surplus income 累积收益盈余 h*D -Vo  
acquired assets 既得资产 v;G/8>GRy  
acquisition 收购；购置；取得 u/wX7s  
acquisition cost 购置成本 s.rQiD  
acquisition expenses 购置费用 xzA!,75@U  
acquisition of 100% interest 收购全部股权 #o[n.  
acquisition of control 取得控制权 h$$JXf  
acquisition of fixed assets 购置固定资产 R[6R)#o  
acquisition of shell “买壳” r}e(MT:R'  
acquisition price 收购价 Q?LzL(OioN  
act of God 天灾 7VZ^J`3  
acting partner 执事合伙人 Z.Z31yF:f  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +mD;\iW]  
active partner 积极参与的合伙人 ~,};FI  
active trading 交投活跃 yK"\~t[@X:  
actual circulation 实际流通 Qi dI  
actual cost 实际成本 w5s&Ws  
actual expenditure 实际开支；实际支出 w5)KWeGa  
actual income 实际入息；实际收入；实际收益 "N_@q2zF  
actual market 现货市场 /O$~)2^h  
actual price 现货价；实际价格 Q.7X3A8  
actual profit 实际利润 ) ?kbHm  
actual quotation 实盘；实际价位；实际报价 mZ? jpnd  
actual year basis 按实际年度计算 PWvTC`?  
actuals 实货 3hBYx@jTO  
actuarial investigation 精算调查 CdCY#$Z  
actuarial principle 精算原则 +}(]7du  
actuarial report 精算师报告 |x1Ttr,  
Actuarial Society of Hong Kong 香港精算学会 K"g{P  
actuarial valuation 精算师估值 i !sVQ(:  
actuary 精算师 IcQpbF0  
ad referendum agreement 暂定协议；有待覆核的协定 s/~pr.>-l  
ad valorem duty 从价税；按值征税 N4
-
Y0BO  
ad valorem duty system 从价税制 fj(WHL  
ad valorem fee 从价费 +/%4E %  
ad valorem tariff 从价关税 ^t<L  
additional allowance 额外免税额 @>~S$nw/  
additional amount for unexpired risk 未过期风险的额外款额 Z ]ZUK  
additional assessable profit 补加应评税利润 ^-s7>F`jx  
additional assessment 补加评税 AVU'rsXA  
additional commitment 额外承担 rk&oKd_&i  
additional commitment vote 额外承担拨款 pX>wMc+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Wt!;Y,1s  
additional dependent parent allowance 供养父母额外免税额 1 YtY=  
additional provision 额外拨款 XAF]B,h=  
additional stamp duty 附加印花税 QjJlVlp  
additional tax 补加税罚款；补加税款 veh=^K%G |  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ]5`A8-Q@  
adjudged bankrupt 被裁定破产 uQW[2f  
adjudicated bankrupt 裁定破产人 x~8R.Sg  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <?8cVLW}O  
adjudication of bankruptcy 裁定破产；宣告破产 d/3&3>/  
adjudication of insolvency 裁定无力偿还债务 \!uf*=d  
adjusted actual 经调整的实数；调整后的实数 )PU\|I0|)e  
adjusted current assets 经调整的流动资产；调整后的流动资产 s/E9$*0  
adjusted figure 经调整的数字；调整后的数额 c<cYX;O  
adjusted liabilities 经调整的负债；调整后的负债 n31nORx50  
adjusted loss 经调整的亏损；调整后的亏损 L:lnm9<  
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 m|+zMf&  
adjusted profit 经调整的利润；调整后的利润 b+ZaZ\-y |  
adjusted surplus 经调整的盈余额；调整后的盈余额 d3T7$'l$  
adjusted value 经调整的价值；调整后的价值 9S'\&mRl  
adjustment 调整；修订；理算〔保险〕 #&S<{75A  
adjustment centre 调剂中心 B}p.fE  
adjustment lag 调整过程的时间差距；调整时差 "].TKF#yg  
adjustment mechanism 调整机制 T?u*ey~Tv  
adjustment of loss 亏损调整 1ATH$x  
adjustment process 调整过程；调整程序 >B;S;_5=  
adjustment range 调整幅度 rSW{1o'  
administered exchange rate 受管制汇率 WwSyw?T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 D,-L!P  
administration expenses 行政费用 biffBC:q  
administration fee 手续费；行政费 a
hM?;p  
administration in bankruptcy 破产管理 c-@EHv  
administration order 遗产管理令 pAN$c"  
administrator 管理人；遗产管理人 I]m&h!  
administrator of the estate 遗产管理人 /dX,]OFm  
admission of debt 债项承认书 Ja\B%f  
admission of proof 接纳债权证明 .fhfO @  
advance 放贷款项；垫付款项；预支款项；预付款项 +`m0i1uI3  
advance account 暂支帐目；预付款帐户 s\3ZE11L  
advance compensation 预付补偿金 g8"{smP/  
advance from shareholder 股东垫款 K~5(j{Kb8  
advance pending reimbursement 预支以待日后付还 -M[BC~!0;  
advanced economy 先进经济体系 4HXNu,T'  
advancement 预付；预付财产 V-i:t,*lk(  
advances warrant 垫款令 )OGO wStz  
advancing 贷出 | 8n,|%e  
adverse balance 逆差 OW> >6zM  
adverse exchange 逆汇 Gn10)Uf8X  
advertisement addressed to shareholders 在报章刊登的致股东通告 9B3}LVg\  
advice for collection 托收通知书 _&@cU<bdee  
advice of drawing 提款通知书；汇票通知书 *qIns/@  
advice of payment 付款通知 H{d/%}7[v  
Advisory Committee [Securities and Futures Commission] U.WMu%  
谘询委员会〔证券及期货事务监察委员会〕 k}{K7,DM  
Advisory Committee on Diversification 经济多元化谘询委员会 ux7g%Q^"  
affidavit 誓章；遗产申报誓章 n6INI~,  
affidavit of no receipt 述明无收款的誓章 h&{>4{  
affiliate 联号；联营公司；附属公司 xoE,3Sn  
affiliated company 附属公司；联号；联营公司 4Gy3s|{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 hA"z0Fszh  
affordability 负担能力 iF+
50d  
African Development Bank [AfDB] 非洲开发银行 1 7hXg"B  
after-acquired property 事后取得的财产 X^0jS  
after-hours dealing 市后交易 G{|FV m  
after-tax profit 税后盈利；税后利润；税后溢利 jBd9 $`  
agency agreement 代理协议 MS%h`Ypo  
agency expenses 代理机构的开支 8ax3"G  
agency fee 代理费 sWLH"'Z  
Agency Law 《代理法》 WOGMtT%  
agent 代理人；承销人 n8e}8.Bu  
agent of company 公司代理人 3Q+THg3~?  
agent's fee 代理人费；经纪费 qSL~A-  
aggregate 总计；总数；总体数字 l)1ySX&BU  
aggregate amount 总款额；总额 Nx(y_.I{K  
aggregate assets and liabilities 总体资产与负债 f^XfIH_#  
aggregate at constant price 按固定价格计算的总体数字 =Sn!'@%U]  
aggregate demand 总需求 F8Z6Ss|v3  
aggregate gross position 总持仓量 TUd=qnu  
aggregate limit 总限额 S#7.
y~e\  
aggregate of salaries tax 合计薪俸税 SRk-3:  
aggregate performance 总体表现；总体业绩 X_I.
f6v{  
aggregate supply 总体供应 zB{be_Tw  
aggregate surplus 总盈余 s|8_R;  
aggregate total 整体总额 x"PMi[4  
aggregate value 总值；合计价值 N &vQis  
aggregated basis 合计基准 
C  F<  
aggregated net chargeable income 合计应课税入息实额 d4-cZw}+  
aggregation 合并计算；合计；总和 .aR$ou,7  
aggregation of incomes of husband and wife 夫妇入息合并计算 <H!;/p/S  
aggregation of property 财产的总和 "{(4  
agio 差价；贴水 tZY(r {  
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》 wsfn>w?!V  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment q|ZQsFZ  
《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》 Sb
pO<8}8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ibl==Irk  
《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》 '^M3g-C[Jg  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment b*
qC  
《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<tkNWasQ  
agreement for a settlement 授产协议 t)~v5vr  
agreement for assignment 转让协议 !7[Rhk7bW  
agreement for sale 售卖协议；买卖协议 ;tLu  
agreement for sale and purchase 买卖协议 L~(`zO3f  
agreement for the payment of interest 支付利息协议 }+f@$L  
agreement for the repayment of money 还款协议 re}P  
agreement of reinsurance 再保险协议 -{fbZk&A  
Agricultural Bank of China 中国农业银行 uU00ZPS*G[  
air passenger departure tax 飞机乘客离境税 X<"W@  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 %7rWebd-  
airport tax 机场税 o%A
@ OY  
alcohol duty 酒精税 zc-.W2"Hu  
alienation 让与；让渡；转让 J;BG/VI1  
alimony 生活费；赡养费 Z$5@r2d)  
All Ordinaries Index [AOI] 所有普通股指数 r&ex<(I{  
all risks 全险；综合险 "%Eyb\V!  
All Sales Record for Stock Market 《股票市场成交报告》 v0}.!u>Ww  
Allied Capital Resources Limited 新联财务有限公司 r@(hRl1k'  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 n.Q?@\}2  
allocation letter 拨款信件 Y1vSwS%{T  
allocation of fund 分配款项；预留款项 ]"M4fA  
allocation of profit 利润分配；溢利分配 s?*MZC  
allocation warrant 拨款令 r0\cgCn
 
allotment 分配；配股 ~3z10IG  
allotment notice 股份配售通知；配股通知 v ~%6!Tr  
allotment of shares 股份分配 "-TIao#  
allowable 可获宽免；免税的 E8Wgm 8  
allowable business loss 可扣除的营业亏损 < F Cr L  
allowable expenses 可扣税的支出 X"{s"Mc0G  
allowance 免税额；津贴；备抵；准备金 hU `H\LE  
allowance for debts 债项的免税额 b
-
+iL  
allowance for depreciation by wear and tear 耗损折旧免税额 +x0-hRD  
allowance for funeral expenses 殡殓费的免税额 ]E)gMf   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8ESBui3;  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;wz YZ5=Di  
allowance to debtor 给债务人的津贴 CxtH?9# |  
alteration of capital 资本更改 A{hWFSv  
alternate trustee 候补受托人 w_I}FPT<(:  
amalgamation 合并 o^},L?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {E`f(9r:  
ambit of charges 征税范围；收费范围 _A\c 6#  
amended valuation 经修订的估值 }T+pd#>  
American Commodities Exchange 美国商品交易所 7
@Qz  
American Express Bank Limited 美国运通银行 G?d28p',.  
American Stock Exchange 美国证券交易所 z6R<*$4  
amortization 摊销 *Ta*0Fr=9|  
amount due from banks 存放银行同业的款项 uU>Bun  
amount due from banks abroad 存放海外银行同业的款项 X(#G6KeZFZ  
amount due from holding companies 控股公司欠款 @$;"nVZ4v  
amount due from local banks 存放本港银行同业的款项 DP*[t8  
amount due to banks 银行同业的存款 8\t~*@"  
amount due to banks abroad 海外银行同业的存款 mY3x (#I  
amount due to holding companies 控股公司存款 m`-{ V<(M  
amount due to local banks 本港银行同业的存款 j4Cad  
amount due to outport banks 外埠银行同业的存款 H6*d#!  
amount for note issue 发行纸币的款额 C sn"sf  
amount of bond 担保契据的款额 I/MYS5}
 
amount of consideration 代价款额 Zl.}
J,0F  
amount of contribution 供款数额 /'}O-h  
amount of indebtedness 负债款额 A=|&N%lP'  
amount of principal of the loan 贷款本金额 O&irgc!  
amount of rates chargeable 应征差饷数额 %Ow,.+m  
amount of share capital 股本额 ,y?0Iwf  
amount of sums assured 承保款额 mg*[,_3q33  
amount of variation 变动幅度 /'p(X~X:l  
amount of vote 拨款数额 '8wA+N6Zr7  
amount payable 应付款额 ^'C1VQ%  
amount receivable 应收款额 $}7/mS@c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~FM5]<X)  
analysis 分析 m4|9p{E  
ancillary risk 附属风险 Ry0n_J:7  
annual account 周年帐目；周年帐目报表；年度决算；年结 !["WnF{5eC  
annual accounting date 年结日期 H{`S/>)[   
annual allowance 每年免税额；年积金；年度津贴；年津 m>?OjA!  
annual balance 年度余额 2bfKD'!aH  
annual disposable income 每年可动用收入 Rg,pC.7;  
annual estimates 周年预算 _w=si?q  
annual fee 年费 'cT R<LVo  
annual general meeting 周年大会 3
ePG=^K^  
annual growth rate 年增率；每年增长率 ' Ky5|4  
annual long-term supplement 长期个案每年补助金 PSNrY e  
annual pensionable emolument 可供计算退休金的年薪  &jf:7y  
annual report 年报 ~k4S~!(U0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,)nO  
annual return 周年报表；周年申报表；每年报税表格 SV}I+O_w  
Annual Return Rules 《周年报表规则》 W :jC2,s!m  
annual review of consumer prices 每年消费物价回顾 WeE>4>^  
annual roll-forward basis 逐年延展方式 ,Rk
;*MEMJ  
annual salary 年薪 ">lu8F  
annual statement 年度报表；年度决算表 Y|g8xkI}XB  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 '$PiyM|V  
annuitant 年金受益人 Qhsh{muw(  
annuity 年金 Y:oL  
annuity contract 年金合约 4E}/{1  
annuity on human life 人寿年金 9#iu#?*B  
antecedent debt 先前的债项 diGPTV-?$  
ante-dated cheque 倒填日期支票  =h\,-8  
anticipated expenditure 预期开支 ;dNKe.`Dg  
anticipated net profit 预期纯利 4WZ:zr N
 
anticipated revenue 预期收入 B3]q*ERAo  
anti-inflation measure 反通货膨胀措施 \SS1-UbL  
anti-inflationary stance 反通货膨胀立场 `[w:l[i  
apparent deficit 表面赤字 |#Bz&T  
apparent financial solvency 表面偿债能力 hdp;/Qz&  
apparent partner 表面合伙人 t0d1??G  
application for personal assessment 个人入息课税申请书 znzh$9tH  
application of fund 资金应用 I1S*=^Z_U  
application to release as liquidator and to destruct the books of accounts and documents DDyeNuK  
申请免除清盘人职务及毁灭帐簿与文件 L\
XnTL{  
appointed actuary 委任精算师 /Zap'S/  
appointed auditor 委任核数师；委任审计师 9H$#c_zrq  
appointed trustee 委任的受托人 oEd+  
appointer 委任人 [*Nuw_l  
apportioned pro rata 按比例分摊 VChNDHiH  
apportionment 分配；分摊 +;tXk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U@
!e&QPn  
apportionment formula 分摊方程式 J1T_wA_  
apportionment of estate duty 遗产税的分摊 D$+9`  
appraisal 估价；评估 +6-c<m|  
appreciable growth 可观增长 nxkbI:+t  
appreciable impact 显着影响 K2<"O qp_W  
appreciable increase 可观增长 ;"$Wfy  
appreciation 增值；升值 0qqk:h  
appreciation against other currencies 相对其他货币升值 qI"Xh" c?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fgK1+sW  
appreciation tax 增值税 N?TXPY  
appropriation 拨款；拨用；拨付 EaaQC]/OX5  
appropriation account 拨款帐目 O
aY.T  
Appropriation Bill 拨款法案 P3UU~w+s  
appropriation-in-aid system 补助拨款办法 f^b.~jXSR}  
approved assets 核准资产 z'Atw"kA  
approved basket stock 认可一篮子证券 NKd}g  
approved budget 核准预算 I !=ew |  
approved charitable donation 认可慈善捐款 X?&(i s  
approved charitable institution 认可慈善机构 U1}-]^\  
approved currency 核准货币；认可货币 +Kw:z?  
approved estimates 核准预算 }lt5!u~}  
approved estimates of expenditure 核准开支预算 GKTt!MK  
approved overseas insurer 核准海外保险人 7v3'JG1r-  
approved overseas trust company 核准海外信托公司 d(9ZopJrQ  
approved pooled investment fund 核准汇集投资基金 @&#k['c  
approved provident fund scheme 认可公积金计划 SEa'>UG  
approved provision 核准拨款 `>-fU<Q1  
approved redeemable share 核准可赎回股份 k!l\|~  
approved regional stock 认可地区性证券 tBC`(7E}  
approved retirement scheme 认可退休金计划 v1h\ 6r'  
approved subordinated loan 核准附属贷款 \H^DiF%f9  
arbitrage 套戥；套汇；套利 r==d^  
arbitrageur 套戥者；套汇者 ^)oBa=jL4  
arbitrary amount 临时款项 Wu3or"lcw*  
arrangement 措施；安排；协定 @6\Id7`Ea  
arrears 欠款 @lpo$lN0R  
arrears of pay 欠付薪酬 C{(&Yy"  
arrears of revenue 逾期未收税款；逾期未收的帐项 (7Su{tq  
articles of association 组织章程；组织细则；组织章程细则 )#S;H$@$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }7?_>  
ascertainment of profit 确定利润 \PReQ|[ah  
"Asia Clear" “亚洲结算系统” 9U~fc U6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司  2%4u/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4Z8FLA+T,  
Asian Development Fund [ADF] 亚洲发展基金 U'~M(9uv:  
Asian dollar bond 亚洲美元债券 O0^m_  
Asian dollar market 亚洲美元市场 )Y4;@pEU  
Asian dollar rate 亚洲美元利率 uCkXzb9_z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e}lF#$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 CjR!dh1w_  
asked price 沽盘；喊价；索价；卖方报价 eX)'C>4W  
assessable income 应评税入息 u}I-#j)wap  
assessable loss 应评税亏损 O-P'Ff"}t  
assessable profit 应评税利润 Td,2.YMQ  
assessable value 应评税值 zF: :?L~  
assessed profit 估定利润 M%&1j >d  
assessed value 经评估价值 +;r1AR1)x  
assessment 评税；评定；估价；评税单 U]/iPG&_  
assessment number 评税编号；估价编号 2{U5*\FhVX  
assessment of additional tax 补加税评税 p>#sR4d>  
assessment of performance 业绩评估；实绩评价 Q1kZ+b&  
Assessor 评税主任 (\8IgQ{  
asset price bubbles 资产价格泡沫 (KG2X  
asset-backed securities 具资产保证的证券 X$r5KJU
 
assets accretion 资产增值 +
O$`8a)m  
assets and liabilities 资产与负债 aSse' C<a  
assets betterment statement 资产递增表；资产改进表 74_':,u;]~  
assets lending 实物放款；有抵押贷款 }%75Wety  
assets of the company passing on the death 死者去世时转移的公司资产 z)%Ke~)<\@  
assets pledged as security for liabilities 用作负债抵押的资产 }H#C<:A  
assets portfolio 资产投资组合 p :{,~ 1  
assets price 资产价格 \/XU v(  
assets quality 资产质素 Ml,~@} p  
assets realization 资产变现 [0bp1S~  
assets refinancing arrangement 资产再集资安排 i.Rxx, *?  
assets securitization 资产证券化 pyUzHF0  
assets situated outside Hong Kong 在香港以外地方的资产 Fs$mLa  
assets stripping 削减资产；拆卖资产 *@;bWUJ  
assets value 资产值 SfSWjq  
assignee 承让人 #,[z}fq  
assignment 转让；转让书；转让契 m@Hg:DY  
assignment of interest 权益转让 O0l1AX"  
assignment of letters patent and trade mark 专利证书及商标转让 hy&WG&qf  
assignment of property 物业转让；物业转让书 d9iVuw0u<  
assignment right 转让权 [n]C  
assignor 转让人 Six2{b)p  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 xs 1V?0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 B_DyH C\<  
associate member 附属会员 h ?_@nQ!  
associated body corporate 相联法人团体 xiv8q/  
associated company 相联公司；联属公司 Vp$<@Y  
associated corporation 相联法团 /np05XhEa  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G^ShN45  
公认会计师公会〔英国〕 C5,\DdCX,  
Association of Futures Exchange Brokers 香港期货经纪协会 Tuz~T _M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |zbM$37?k  
association of underwriters 承保人组织 /'4]"%i
%3  
assumption of control 接管 cb=ixn  
assurance 担保；保险；转易；转易书 =Q,D3F -+f  
assurance of interest 权益的转易 kfY. 9$(d  
at 19XX price 按一九ＸＸ年价格计算  eC[G4  
at a discount 按赔价计算；按贴水价格计算；打折扣 &8;Fi2}(L  
at a premium 按溢价计算；按升水价格计算 /z m+  
at call 通知付款；按通知 w-];!;%  
at constant market price 按固定市价计算 bt
Ox\y}  
at constant price 按固定价格计算 ;fYJ]5>  
at cost 按成本计算 :jy}V'bn$  
at current market price 按当时市价计算；按现时市价计算 .PD_Vv>C/>  
at current price 按当时价格计算；按现时价格计算 RD6>\9  
at factor cost 按要素成本计算；按生产要素成本计算 /H?) qk  
at money-of-the-day price 按付款当日价格计算 4`Cgz#v {  
at or better 按指定或较佳价位〔买卖指令〕 zr ~4@JTS  
at par 按面值计算；平价 '/s/o]'sUd  
at sight 见票即付 }0Q T5  
at the close 按收市盘 L)i6UAo  
at the opening 按开市盘 B='(0Uxy-  
attestation 见证；见证条款 }S"qU]>8a  
at-the-money option 平价期权 hbe";(  
attorney 受权人；受托代表人 _WGWU7h  
attornment 新拥有人承认书 vL#I+_ 2  
attributable profit 可归属利润 @.,Mn#  
attributable share value 可归属股份价值 ba tXj]:  
Auckland Stock Exchange 奥克兰证券交易所 2Akh/pb  
auction 拍卖 ,Yn$X  
auctioneer 拍卖商 >Qqxn*O  
audit 审计；核数 !
'C8sNs  
Audit Commission 审计署 n5 <B*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]k$:sX  
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〕 qgs:9V xF  
audit review 帐目审查 $azK M,<q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 EK
Ac>g  
audited account 审计帐目；经审计的帐目 \'r;1W  
audited annual account 经审计的周年帐目 '=H3Y_{oO  
audited balance sheet 经审计的资产负债表 3, 3n
  
auditor 核数师；核数主任；审计师 0h kZ  
auditor's certificate 核数师证明书；审计师证明书 +y_V$q$G  
auditor's report 核数师报告；审计师报告 usNq]  
Aussie bond 澳元债券
ec,Bu7'8  
austerity budget 紧缩预算 Qe0?n  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _H@8qR  
Australia All Ordinaries Index 澳洲所有普通股票指数 (QdLz5\  
Australian Dollar [AUD] 澳元 [s[!PlazX  
Australian Options Market 澳大利亚期权市场 B1j^qoC.5  
Australian Securities Commission 澳洲证券事务监察委员会 cm8co  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 g,G{%dGsk  
Australian Stock Exchange 澳大利亚证券交易所 |2GrOM&S  
Austrian Schilling [ATS] 奥地利先令 ewdcAF5  
authentication 认证；鉴证 ^?: Az  
authority to purchase 委托购买证；委购书 og1Cj{0  
authorization 认可；核准；授权；授权书 -UWyBM3c@  
authorization by direction 指示授权 7:zoF],s  
authorization by instruction 指令授权 &p+2Vz{  
authorization by warrant 令状授权 *'BI=*`  
authorization of unit trust 单位信托的认可
/uPMzl  
authorized agent 指定代理人 m2l0`l~T8  
authorized capital 法定资本 9&HaEAme  
authorized clerk 出市员 M<x><U#]A  
authorized dealer 认可交易商 t]{, 7.S  
authorized financial institution 认可财务机构 y#P_ }Kfo  
authorized fund 认可基金 "AlR%:]24~  
authorized fund house 获授权的基金公司；认可基金公司 [B^V{nUBc  
authorized institution 认可机构 *l@T 9L[M'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~iIFe+6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =y^g*9}_  
authorized insurer 获授权保险人；获认可承保人 Bnz}:te}  
authorized investment 特准投资项目 P V9q=  
authorized person 获授权人 8}X>u2t  
authorized representative 获授权代表 c],Zw  
authorized share capital 法定股本 MM
~4D  
automated quotation system 自动报价系统 %C)|fDwN  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;[7#h8  
自动交易系统〔香港期货交易所有限公司〕 cef:>>6_  
automatic adjustment mechanism 自动调整机制 <899r \  
automatic adjustment system 自动调整系统 #%]?e N  
Automatic Clearing House 自动票据交换所 Pk8(2fAYk  
automatic exchange rates accumulation system 自动化汇率累集系统 CX7eCo  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -5\.\L3y)  
automatic teller machine [ATM] 自动柜员机 {;38&Izwz  
autopay 自动转帐 sDwE,f0h  
available assets 可用资产 z-|d/#h  
available fiscal reserve 现存财政储备 2{G7ignv
 
available profit 可用利润 i7?OZh*f  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4)9Pgp:  
average 平均；平均数；海损 {!t6& A  
average basic salary 平均基本薪金 OYOczb]  
average consumer expenditure 平均消费开支；一般消费开支 BO 3z$c1yU  
average cost 平均成本 ^
C8f(  
average cost of land production 增辟土地平均成本 -}5dZ;  
average daily turnover 平均每日成交额 0 d2to5 (  
average daily wage rate 平均每日工资率 "9RW<+  
average expenditure pattern 平均开支模式 Zf?jnDA  
average growth rate 平均增长率 V'AZs;  
average net fixed assets 固定资产平均净值 ]Gl5Qf:+z  
average of relatives 相对价格平均数 gT|&tTS1@  
average price 平均价格 G)=+Nt\*  
average propensity to consume 平均消费倾向；一般消费倾向 )IuwI#pm  
average propensity to save 平均储蓄倾向；一般储蓄倾向 AVp"<Uv  
average rate 平均率 ks8xxY  
average revenue 平均收入；平均收益 2!a~Y
T   
average stock 平均库存；平均存货 \qbEC.-K  
average yearly rent 平均年租 "; ?^gA  
avoidance of double taxation 避免双重课税 XE|"n  
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 v
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