一些有用的会计术语(也不知道发的地方对不对)A

A: f@xjNm*'Z  
A share Ａ股；甲类股份 !2g*=oY  
abatement of tax 减税；减扣免税额 oSs~*
mf  
ABN AMRO Bank N.V. 荷兰银行 !o`h*G-x  
above-the-line expenditure 线上项目支出；经常预算支出 `c_Wk]i  
above-the-line receipt 线上项目收入；经常预算收入 {X&H  
ABSA Asia Limited 南非联合亚洲有限公司 ,-Yl%R.W=  
absolute change 绝对数值变更 I6 Q{ Axy  
absolute expenditure 实际开支 WS ^%< h#  
absolute guideline figure 绝对准则数字 qmGLc~M0  
absolute interest 绝对权益 EYKV}`  
absolute order of discharge 绝对破产解除令 )L7h:%h#  
absolute profit margin 绝对利润幅度 h!]=)7x;  
absolute value 实值；绝对值 i}LVBx"K(  
absolutely vested interest 绝对既得权益 \w@ "`!%  
absorbed cost 已吸收成本；已分摊成本 ,S=ur%  
absorption 吸收；分摊；合并 Md1ePp]  
absorption rate 吸收率；摊配率；分摊率 a"X9cU[  
ACB Finance Limited 亚洲商业财务有限公司 #;>v,Jo  
acceptable form of reciprocity 合理的互惠条件 ]KRw[}z  
acceptable rate 适当利率；适当汇率 2xpI|+a%  
acceptance agreement 承兑协议 YZ^;xV  
acceptance for honour 参加承兑 HY7#z2L  
acceptor 承兑人；接受人；受票人 32,Y3!%  
acceptor for honour 参加承兑人 ;[[oZ  
accident insurance 意外保险 fnU;DS]W  
Accident Insurance Association of Hong Kong 香港意外保险公会 XXPpj< c  
accident insurance scheme 意外保险计划 V3>JZH`  
accident year basis 意外年度基准 4#wZ#}  
accommodation 通融；贷款 T [2l32  
accommodation bill 通融票据；空头票据 -|&&lxrwh  
accommodation party 汇票代发人 hxuc4C\J  
account balance 帐户余额；帐户结余 :pgpE0  
account book 帐簿 :0j_I\L  
account collected in advance 预收款项 rIWQD%Afm  
account current book 往来帐簿 %8g1h)F"S  
account of after-acquired property 事后取得的财产报告 7F wot&  
account of defaulter 拖欠帐目 |]x>|Z?/u  
account payable 应付帐款 </jTWc'}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qgw)SuwW  
account receivable 应收帐款 >Y"Ru#Ju9  
account receivable report 应收帐款报表 Dt*/tVF  
account statement 结单；帐单；会计财务报表 3etW4  
account title 帐户名称；会计科目 @ M  
accountant's report 会计师报告 o0F&,|'  
Accountant's Report Rules 会计师报告规则 aO$I|!tl  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #w#:f  
Accounting Arrangements 《会计安排》 6Y&`mgMF'  
accounting basis 会计基础 P jh
3=Dr  
accounting by Official Receiver 破产管理署署长呈交的帐目 y` 6!Vj l  
Accounting Circular 《会计通告》 4jdP3Q/  
accounting class 会计类别 BBlYy5x  
accounting date 记帐日期；会计结算日期 ^;a~_9 m-  
accounting for money 款项核算 2"!s8x1$  
Accounting Officer 会计主任 tsN,yI]-VA  
accounting period 会计报告期；会计期 Z+G/==%3#,  
accounting policy 会计政策；会计方针 S;I}:F#5  
accounting practice 会计惯例 f#b;s<G  
accounting principle 会计准则 *t,1(Gw|7q  
accounting record 会计记录 6ly`lu9  
accounting report 会计报告 R&]#@PW^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wj<fi  
Accounting Society of China 中国会计学会 w>h\643  
accounting statement 会计报表 x3Ze\N8w  
accounting system 会计制度；会计系统 BXB ZX@jVk  
accounting transaction 会计事项；帐务交易 7Nt6}${=z  
accounting treatment 会计处理 [e;c)XS[  
accounting year 会计年度 zM2_z  
accretion 增值；添加 8a3h)R  
accrual 应计项目；应累算数目 6h:2,h pE  
accrual basis 应计制；权责发生制 Av_Jc
H  
accrual basis accounting 应计制会计；权责发生制会计 7HM%Cd  
accrue 应累算；应计 7FGi+  
accrued benefit 应累算利益 4Bz:n  
accrued charges 应计费用 _%:$sAj  
accrued cumulative preference share dividend 应累算的累积优先股股息 M#;"7Qg  
accrued expenses 应累算费用 `D={l29H  
accrued interest payable 应付利息；应计未付利息 /mCE=  
accrued interest receivable 应收利息；应计未收利息 i-gN<8\
v  
accrued right 累算权益 G#nZ%qQ:I  
accruing profit 应累算的利润 ~X!Z+Vg  
accumulated fiscal reserve 累积财政储备 _mc-CZ  
accumulated profit 累积利润；滚存溢利 ~Y/o9x0  
accumulated reserve 累积储备 1paLxR5  
accumulation of surplus income 累积收益盈余 b.|k j  
acquired assets 既得资产 6w)a.^yx7  
acquisition 收购；购置；取得 xSy`VuSl  
acquisition cost 购置成本 P:&X1MC  
acquisition expenses 购置费用 Bw25+l Px  
acquisition of 100% interest 收购全部股权 ="J *v>  
acquisition of control 取得控制权 YML]pNB  
acquisition of fixed assets 购置固定资产 a(oa?OdJ  
acquisition of shell “买壳” u4vyj#V  
acquisition price 收购价 uJ T^=Y  
act of God 天灾 iq
r/MB,W  
acting partner 执事合伙人 omzG/)M:O  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Z|$M 9E  
active partner 积极参与的合伙人 x ?24oO  
active trading 交投活跃 1U6z2i+y  
actual circulation 实际流通 &hu>yH>j  
actual cost 实际成本 ~kFL[Asnaf  
actual expenditure 实际开支；实际支出 F_F02:t  
actual income 实际入息；实际收入；实际收益 !8*lU2  
actual market 现货市场 ]I'dnd3e  
actual price 现货价；实际价格 FS^~e-A  
actual profit 实际利润 cK.z&y0]  
actual quotation 实盘；实际价位；实际报价 VDTt}J8  
actual year basis 按实际年度计算 cB=ExD.Q  
actuals 实货 b|oT!s  
actuarial investigation 精算调查 #gsJ tT9  
actuarial principle 精算原则
cPy/}A  
actuarial report 精算师报告 "."ow|  
Actuarial Society of Hong Kong 香港精算学会 |wINb~trz  
actuarial valuation 精算师估值 qV79bK  
actuary 精算师 y~n1S~5cI  
ad referendum agreement 暂定协议；有待覆核的协定 g+A>Bl3#  
ad valorem duty 从价税；按值征税 O+OUcMa,  
ad valorem duty system 从价税制 ACOn}yH  
ad valorem fee 从价费 gE: ?C2  
ad valorem tariff 从价关税 ^:~!@$*;6  
additional allowance 额外免税额 A~}5T%qb  
additional amount for unexpired risk 未过期风险的额外款额 ]p!)8[<  
additional assessable profit 补加应评税利润 QTC!vKM  
additional assessment 补加评税 %z~=Jz^  
additional commitment 额外承担 55Y
a(E  
additional commitment vote 额外承担拨款 7zq@T]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "fu:hHq  
additional dependent parent allowance 供养父母额外免税额 fPPC`d&Q3  
additional provision 额外拨款 ir|c<~_=  
additional stamp duty 附加印花税 49.B!DqQW&  
additional tax 补加税罚款；补加税款 %X|u({(zb  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ?W2u0N  
adjudged bankrupt 被裁定破产 rXP~k]tC  
adjudicated bankrupt 裁定破产人 [ylRq7^e  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 gCq'#G\Z  
adjudication of bankruptcy 裁定破产；宣告破产 Qk72ra)  
adjudication of insolvency 裁定无力偿还债务 +/ rt'0o  
adjusted actual 经调整的实数；调整后的实数 V]NCFG  
adjusted current assets 经调整的流动资产；调整后的流动资产 :g~_  
adjusted figure 经调整的数字；调整后的数额 1Li*n6tLX`  
adjusted liabilities 经调整的负债；调整后的负债 slzB#  
adjusted loss 经调整的亏损；调整后的亏损 F3[,6%4v  
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 Q[{RNab  
adjusted profit 经调整的利润；调整后的利润 5]xSK'6W  
adjusted surplus 经调整的盈余额；调整后的盈余额 niqknqW<t  
adjusted value 经调整的价值；调整后的价值 wJj:hA}  
adjustment 调整；修订；理算〔保险〕 p(6 sN=  
adjustment centre 调剂中心 P; h8  
adjustment lag 调整过程的时间差距；调整时差 Cxeam"-HTt  
adjustment mechanism 调整机制 H*e+ 2  
adjustment of loss 亏损调整 ALj~e#{;z  
adjustment process 调整过程；调整程序 BP}@E$  
adjustment range 调整幅度 h4#'@%   
administered exchange rate 受管制汇率 E!_3?:[S_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #a9O3C/MP  
administration expenses 行政费用 +PS jBO4!  
administration fee 手续费；行政费 _b$ yohQ  
administration in bankruptcy 破产管理 M|NQoQ8q  
administration order 遗产管理令 X
Boq/kbw!  
administrator 管理人；遗产管理人 |az2vD6P  
administrator of the estate 遗产管理人 )k;;O7Ck  
admission of debt 债项承认书 5|5p -B  
admission of proof 接纳债权证明 HuJc*op-6  
advance 放贷款项；垫付款项；预支款项；预付款项 $<yhEvv  
advance account 暂支帐目；预付款帐户 .5uqc.i"f  
advance compensation 预付补偿金 =*1NVi $n  
advance from shareholder 股东垫款 H@1}_d  
advance pending reimbursement 预支以待日后付还 `Qjs{H  
advanced economy 先进经济体系 /3&MUB*z&y  
advancement 预付；预付财产 0` .5gxm  
advances warrant 垫款令 L0oVXmlr  
advancing 贷出 [Q+k2J_h  
adverse balance 逆差 L7hRFf-o  
adverse exchange 逆汇 G[1\5dK*uR  
advertisement addressed to shareholders 在报章刊登的致股东通告 (zh[1[a  
advice for collection 托收通知书 t
va=DS  
advice of drawing 提款通知书；汇票通知书 NBHpM}1xtU  
advice of payment 付款通知 yzv"sd[8N  
Advisory Committee [Securities and Futures Commission] f,4erTBH  
谘询委员会〔证券及期货事务监察委员会〕 . P+Qu   
Advisory Committee on Diversification 经济多元化谘询委员会 ^=5x1<a9$  
affidavit 誓章；遗产申报誓章  +IO>%  
affidavit of no receipt 述明无收款的誓章 H8B$#.  
affiliate 联号；联营公司；附属公司 AgZ?
Ry  
affiliated company 附属公司；联号；联营公司 GC:q6}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @$~IPg[J  
affordability 负担能力 em'ADRxG+  
African Development Bank [AfDB] 非洲开发银行 -]+pwZ4g  
after-acquired property 事后取得的财产 "F%JZO51  
after-hours dealing 市后交易 M~N/er  
after-tax profit 税后盈利；税后利润；税后溢利 SnR2o3r-Of  
agency agreement 代理协议 U(#JC(E-#  
agency expenses 代理机构的开支 GbclR:G  
agency fee 代理费 S'5Zy} +x  
Agency Law 《代理法》 %IZd-N7i^  
agent 代理人；承销人 0Ni{UV? k  
agent of company 公司代理人 8xg^="OJ  
agent's fee 代理人费；经纪费 1)MDnODJ  
aggregate 总计；总数；总体数字 MXa^g"  
aggregate amount 总款额；总额 "?.#z]']  
aggregate assets and liabilities 总体资产与负债 4M|uT 9-  
aggregate at constant price 按固定价格计算的总体数字 9v[V"m`M  
aggregate demand 总需求 N!Rt040.%  
aggregate gross position 总持仓量 FF~r&h8H  
aggregate limit 总限额 MM_:2 ^P)  
aggregate of salaries tax 合计薪俸税 +D:8r|evH  
aggregate performance 总体表现；总体业绩 Rq%Kw> {&  
aggregate supply 总体供应 Q2D!Agq=D  
aggregate surplus 总盈余 N@L{9ak1  
aggregate total 整体总额 e"52'zAV-  
aggregate value 总值；合计价值 ;}j(x;
l>t  
aggregated basis 合计基准 w7o`BR  
aggregated net chargeable income 合计应课税入息实额 2 U]d1  
aggregation 合并计算；合计；总和 r34MDUZdI  
aggregation of incomes of husband and wife 夫妇入息合并计算 RFyMRE!?  
aggregation of property 财产的总和 y
;uR@{  
agio 差价；贴水 31@Lr[!  
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》 t2s/zxt  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 10i$b<O  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 o$buoGSPc  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment q+y\pdhdO  
《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》 &'x~<rx  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Rh?bBAn8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 mr^3Y8$s  
agreement for a settlement 授产协议 2Jio_Hk  
agreement for assignment 转让协议
]Ob|!L(  
agreement for sale 售卖协议；买卖协议 \?d3Pn5`  
agreement for sale and purchase 买卖协议 u}gavG l  
agreement for the payment of interest 支付利息协议 Vh;zV Y  
agreement for the repayment of money 还款协议 /rnI"ze`  
agreement of reinsurance 再保险协议 GD{L$#i!  
Agricultural Bank of China 中国农业银行 c&!mKMrk  
air passenger departure tax 飞机乘客离境税 acR|X@\3  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Cq"KKuf  
airport tax 机场税 hU8Y&R)=9  
alcohol duty 酒精税 `X}:(O^GO  
alienation 让与；让渡；转让 {PcJuRTHB  
alimony 生活费；赡养费 U~N7\Pa4  
All Ordinaries Index [AOI] 所有普通股指数 <"J]u@|  
all risks 全险；综合险 dy&UF,l6  
All Sales Record for Stock Market 《股票市场成交报告》 k(l2`I4V  
Allied Capital Resources Limited 新联财务有限公司 O,%,dtD[a  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 w{6C4~0  
allocation letter 拨款信件 odsFgh  
allocation of fund 分配款项；预留款项 +t+<?M B  
allocation of profit 利润分配；溢利分配 :q]9F4im  
allocation warrant 拨款令 M .b8 -`V  
allotment 分配；配股 4 "HX1qP  
allotment notice 股份配售通知；配股通知 ba);f[>  
allotment of shares 股份分配 2t-w0~O  
allowable 可获宽免；免税的 ^,acU\}VqP  
allowable business loss 可扣除的营业亏损 \A"o[A2v  
allowable expenses 可扣税的支出 by X!,  
allowance 免税额；津贴；备抵；准备金 %,kP_[!>Q  
allowance for debts 债项的免税额 >H!Mx_fDL  
allowance for depreciation by wear and tear 耗损折旧免税额 )rD!4"8/A  
allowance for funeral expenses 殡殓费的免税额 x8PT+KC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N8b\OTk2  
allowance for repairs and outgoings 修葺及支出方面的免税额 fI613ww]  
allowance to debtor 给债务人的津贴 hTr5Q33y>  
alteration of capital 资本更改 7{L4a\JzT  
alternate trustee 候补受托人 6'r8.~O  
amalgamation 合并 DPTk5o[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $'498%K2  
ambit of charges 征税范围；收费范围 t'vt'[~,U  
amended valuation 经修订的估值 0jf6 z-4  
American Commodities Exchange 美国商品交易所 sQvRupYRO  
American Express Bank Limited 美国运通银行 :oP LluW*  
American Stock Exchange 美国证券交易所 :TH cI;PG8  
amortization 摊销 2}r=DAe0  
amount due from banks 存放银行同业的款项 " B#|C'  
amount due from banks abroad 存放海外银行同业的款项 Yf w>x[#e  
amount due from holding companies 控股公司欠款 ?m |}}a  
amount due from local banks 存放本港银行同业的款项 ["Ltqgx  
amount due to banks 银行同业的存款 2T~cOH;T  
amount due to banks abroad 海外银行同业的存款 CWn\KR  
amount due to holding companies 控股公司存款 D(#f`Fj;  
amount due to local banks 本港银行同业的存款 G@[8P?M=Z  
amount due to outport banks 外埠银行同业的存款  5&&4-  
amount for note issue 发行纸币的款额 _h~ksNm5u  
amount of bond 担保契据的款额 0=j }`  
amount of consideration 代价款额 qN)y-N.LI(  
amount of contribution 供款数额 ~#A}=,4>  
amount of indebtedness 负债款额 +jGHR&A t  
amount of principal of the loan 贷款本金额 Z<-_Y]4j  
amount of rates chargeable 应征差饷数额 %9J@##+  
amount of share capital 股本额 Az`Aa0h]7  
amount of sums assured 承保款额 c=oDzAzuV\  
amount of variation 变动幅度 Y%s:oHt  
amount of vote 拨款数额 /
\I6j;$z  
amount payable 应付款额 ;]>kp^C#  
amount receivable 应收款额 E-bswUVaEE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z)qYW6o%  
analysis 分析 tS'lJu  
ancillary risk 附属风险 mgq!)  
annual account 周年帐目；周年帐目报表；年度决算；年结 >='/%Ad  
annual accounting date 年结日期 $YL9 vJV  
annual allowance 每年免税额；年积金；年度津贴；年津 g* q#VmE  
annual balance 年度余额 E.oJ[;  
annual disposable income 每年可动用收入 GXtMX ha,  
annual estimates 周年预算 jFj11w1FrA  
annual fee 年费 K4c:k; V  
annual general meeting 周年大会 Jz}nV1G(jz  
annual growth rate 年增率；每年增长率 94u{k1d x  
annual long-term supplement 长期个案每年补助金 .+9hm|  
annual pensionable emolument 可供计算退休金的年薪 *@2Bh4  
annual report 年报 H_DCdUgC'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K p3}A$uV  
annual return 周年报表；周年申报表；每年报税表格 tIsWPt]Y  
Annual Return Rules 《周年报表规则》 t]yxLl\  
annual review of consumer prices 每年消费物价回顾 OXEk{#Uf[3  
annual roll-forward basis 逐年延展方式 m&UP@hUV-  
annual salary 年薪 zM9#1^X  
annual statement 年度报表；年度决算表 =)[m[@,c  
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 ,fkvvM{mq  
annuitant 年金受益人 T*z]<0E]  
annuity 年金 Xwm3# o.&)  
annuity contract 年金合约 lvs XL  
annuity on human life 人寿年金 [GLH8R  
antecedent debt 先前的债项 25Dl4<-Z  
ante-dated cheque 倒填日期支票 22`^Rsb,6L  
anticipated expenditure 预期开支 k ut=(;  
anticipated net profit 预期纯利 ZZw`8 E  
anticipated revenue 预期收入 :xh{SsW@  
anti-inflation measure 反通货膨胀措施 {Su?*M2y  
anti-inflationary stance 反通货膨胀立场 3db{Tcn\@]  
apparent deficit 表面赤字 w?Te%/s.  
apparent financial solvency 表面偿债能力 V]=22Cxi'~  
apparent partner 表面合伙人 g{8
RPw]  
application for personal assessment 个人入息课税申请书 #2{-6ey  
application of fund 资金应用  +\/Q  
application to release as liquidator and to destruct the books of accounts and documents |3*9+4]a  
申请免除清盘人职务及毁灭帐簿与文件 DBT4 W/  
appointed actuary 委任精算师 "g{q=[U}  
appointed auditor 委任核数师；委任审计师 m|a9T#B(  
appointed trustee 委任的受托人 :RaQ =C  
appointer 委任人 C"{^w
y{sL  
apportioned pro rata 按比例分摊 aAo|3KCs  
apportionment 分配；分摊 "HMEo
Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {keZ_2  
apportionment formula 分摊方程式 "[bkdL<  
apportionment of estate duty 遗产税的分摊 L$ZjMJ  
appraisal 估价；评估 d>NGCe  
appreciable growth 可观增长 88
g3<&  
appreciable impact 显着影响 i]JTKL{\q  
appreciable increase 可观增长 p@<Q?  
appreciation 增值；升值 &OMlW_FHR  
appreciation against other currencies 相对其他货币升值 V>@[\N[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U&!TA(Yr  
appreciation tax 增值税
YB#fAU  
appropriation 拨款；拨用；拨付 =$>=EBH,cm  
appropriation account 拨款帐目  (I[_}l  
Appropriation Bill 拨款法案 615Ya<3f8  
appropriation-in-aid system 补助拨款办法 ,
6)N.  
approved assets 核准资产 H?$dnwR  
approved basket stock 认可一篮子证券 xEb>6+-F@  
approved budget 核准预算 #8$?# dT  
approved charitable donation 认可慈善捐款 o`U}uqrO  
approved charitable institution 认可慈善机构 wwUI ;g  
approved currency 核准货币；认可货币 *}?[tR5  
approved estimates 核准预算 j6 wFks  
approved estimates of expenditure 核准开支预算 x.SfB[SZ  
approved overseas insurer 核准海外保险人 i'>6Qo  
approved overseas trust company 核准海外信托公司 zp:dArh0  
approved pooled investment fund 核准汇集投资基金 ^_7|b[Bt  
approved provident fund scheme 认可公积金计划 oV|O`n  
approved provision 核准拨款 -t`kb*O3`  
approved redeemable share 核准可赎回股份 !`69.v  
approved regional stock 认可地区性证券 9:j?Jvw$  
approved retirement scheme 认可退休金计划 Ox3=1M0  
approved subordinated loan 核准附属贷款 g}an 5a  
arbitrage 套戥；套汇；套利 /<LZt<K  
arbitrageur 套戥者；套汇者 e~r/!B5X  
arbitrary amount 临时款项 XJ18(Q|w'  
arrangement 措施；安排；协定 K$"#SZEi  
arrears 欠款 UhxM85M;x  
arrears of pay 欠付薪酬 LC%ococ  
arrears of revenue 逾期未收税款；逾期未收的帐项 -IPo/?}  
articles of association 组织章程；组织细则；组织章程细则 <r%K i`u(p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +;N]34>S7  
ascertainment of profit 确定利润 Q@D7\<t  
"Asia Clear" “亚洲结算系统” VtBC~?2U)B  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 YIQD9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 yx-{PjX  
Asian Development Fund [ADF] 亚洲发展基金 b!<_ JOL2.  
Asian dollar bond 亚洲美元债券 s :vNr@TS  
Asian dollar market 亚洲美元市场 qBA)5Sv\V  
Asian dollar rate 亚洲美元利率 GkGiQf4hh  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _&gi4)q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Y(Q 0m|3P  
asked price 沽盘；喊价；索价；卖方报价 L2}\Ah"[  
assessable income 应评税入息 /6x&%G:m#  
assessable loss 应评税亏损 8 Rx@_  
assessable profit 应评税利润 l|CM/(99-  
assessable value 应评税值 _NDQ2O  
assessed profit 估定利润 uP~,]ci7  
assessed value 经评估价值 <Ap_#  
assessment 评税；评定；估价；评税单 X! d-"[  
assessment number 评税编号；估价编号 Gh;\"Qx
  
assessment of additional tax 补加税评税 l;?:}\sI=  
assessment of performance 业绩评估；实绩评价 pUIN`ya[[  
Assessor 评税主任 Q(|@&83].  
asset price bubbles 资产价格泡沫 X
+X:nL.t  
asset-backed securities 具资产保证的证券 aZ#FKp^8H  
assets accretion 资产增值 ``MO5${  
assets and liabilities 资产与负债 3efOgP=L  
assets betterment statement 资产递增表；资产改进表 Cxf K(F  
assets lending 实物放款；有抵押贷款 ~7m`p3W@  
assets of the company passing on the death 死者去世时转移的公司资产 ?<?Ogq"<  
assets pledged as security for liabilities 用作负债抵押的资产 XlppA3JON|  
assets portfolio 资产投资组合 g~lv/.CnA+  
assets price 资产价格 "?" :  
assets quality 资产质素 -&+:7t  
assets realization 资产变现 hkK>h  
assets refinancing arrangement 资产再集资安排 ddn IKkOp  
assets securitization 资产证券化 T:^.; ZY  
assets situated outside Hong Kong 在香港以外地方的资产 ak(s@@k  
assets stripping 削减资产；拆卖资产 -(vHy/Hz.  
assets value 资产值 P,v7twc0M  
assignee 承让人 2/-m-5A  
assignment 转让；转让书；转让契 ($di]lbsT  
assignment of interest 权益转让 D8A+`W?  
assignment of letters patent and trade mark 专利证书及商标转让 OC! {8MR  
assignment of property 物业转让；物业转让书 {FJMcO=  
assignment right 转让权 l`v5e"V  
assignor 转让人 vNO&0~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 B'Yx/c&n  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0s n$QmW:  
associate member 附属会员 L]Tj]u)  
associated body corporate 相联法人团体 >6es 5}  
associated company 相联公司；联属公司 @iz Onc:  
associated corporation 相联法团 fu7x,b0p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7nt(Rtbsu  
公认会计师公会〔英国〕 I|X`9  
Association of Futures Exchange Brokers 香港期货经纪协会 `bP`.Wm  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 <ZC.9  
association of underwriters 承保人组织 Kz'GAm\  
assumption of control 接管 oj8r*  
assurance 担保；保险；转易；转易书 X5WA-s(?0  
assurance of interest 权益的转易 [P2>KQ\  
at 19XX price 按一九ＸＸ年价格计算 v
o/x`F'ib  
at a discount 按赔价计算；按贴水价格计算；打折扣 pY&6p~\p  
at a premium 按溢价计算；按升水价格计算 3u@,OE  
at call 通知付款；按通知 #}A"yo  
at constant market price 按固定市价计算 ={g"cx  
at constant price 按固定价格计算 Et6j6gmif  
at cost 按成本计算 Ey@^gHku\  
at current market price 按当时市价计算；按现时市价计算 h#1:ypA6l  
at current price 按当时价格计算；按现时价格计算 [^"}jbn/  
at factor cost 按要素成本计算；按生产要素成本计算 =?]`Xo
,v~  
at money-of-the-day price 按付款当日价格计算 ,Yag! i>;  
at or better 按指定或较佳价位〔买卖指令〕 RDps{),E;d  
at par 按面值计算；平价 k>i88^kPV  
at sight 见票即付 S|tD8A  
at the close 按收市盘 Z%~}*F}7X  
at the opening 按开市盘 "&_+!TBg,  
attestation 见证；见证条款 c |0p'EQ  
at-the-money option 平价期权 (Mv~0ShakO  
attorney 受权人；受托代表人 6(rm%c  
attornment 新拥有人承认书 8\J$\Edv  
attributable profit 可归属利润 l;-2hZ  
attributable share value 可归属股份价值 Tzd#!Lvm:,  
Auckland Stock Exchange 奥克兰证券交易所 |Iy;_8c  
auction 拍卖 {$S"Sj  
auctioneer 拍卖商 r^k+D<k[7  
audit 审计；核数 =Jp:dM*  
Audit Commission 审计署 O%t? -h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] = MByD&o`  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 5;`Ot2  
audit review 帐目审查 kEh9J>|M  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {-)^?Zb @  
audited account 审计帐目；经审计的帐目 Csyh 'v  
audited annual account 经审计的周年帐目 6;E3|st1X  
audited balance sheet 经审计的资产负债表 ,Uh
^e]pC  
auditor 核数师；核数主任；审计师 +9/K|SB{$  
auditor's certificate 核数师证明书；审计师证明书
l!1_~!{y  
auditor's report 核数师报告；审计师报告 lz^Vi!|p  
Aussie bond 澳元债券 uh\G6s!4/  
austerity budget 紧缩预算 5K Ij}VN  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (N/u@M  
Australia All Ordinaries Index 澳洲所有普通股票指数 =Ti!9_~  
Australian Dollar [AUD] 澳元 +S+!:IB  
Australian Options Market 澳大利亚期权市场  II'.vp  
Australian Securities Commission 澳洲证券事务监察委员会 
65Z}Hf  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 gX"  
Australian Stock Exchange 澳大利亚证券交易所 5Q"yn2b4  
Austrian Schilling [ATS] 奥地利先令 bI.hG32  
authentication 认证；鉴证 nw
+t!C  
authority to purchase 委托购买证；委购书 Sr+hB>{  
authorization 认可；核准；授权；授权书 =1Plu5  
authorization by direction 指示授权 C\{A|'l!x  
authorization by instruction 指令授权 G 1{m"1M  
authorization by warrant 令状授权 wn"\@QvG  
authorization of unit trust 单位信托的认可 E}Cz(5  
authorized agent 指定代理人 7a[6@  
authorized capital 法定资本 p$"~vA .  
authorized clerk 出市员 H~*N:$C  
authorized dealer 认可交易商 0Hrvr  
authorized financial institution 认可财务机构 hq"nRH  
authorized fund 认可基金 rzdQLan  
authorized fund house 获授权的基金公司；认可基金公司 "=2\kZ  
authorized institution 认可机构 27}:f?2hbJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?* ~4~ZEE  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (YJ2- X~  
authorized insurer 获授权保险人；获认可承保人 H2iIBGu|L  
authorized investment 特准投资项目 eNfH9l2k  
authorized person 获授权人 5H'Iul<Os  
authorized representative 获授权代表 ,b^Y8_ltoT  
authorized share capital 法定股本 5]mH.{$x$?  
automated quotation system 自动报价系统 e@c8Ce|0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] $c*fbBM(&n  
自动交易系统〔香港期货交易所有限公司〕 O:v#M]   
automatic adjustment mechanism 自动调整机制 7(5d$W  
automatic adjustment system 自动调整系统 ]prw=rD  
Automatic Clearing House 自动票据交换所 E2l"e?AN~  
automatic exchange rates accumulation system 自动化汇率累集系统 h~QQ-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -8)C6"V{  
automatic teller machine [ATM] 自动柜员机 _)@G,E33f@  
autopay 自动转帐 pZ $>Hh#  
available assets 可用资产 0~<?*{~  
available fiscal reserve 现存财政储备 -
Tvnd,  
available profit 可用利润 |Ja5O  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 qo:Zc`t(R  
average 平均；平均数；海损 {^ BZ#)m|  
average basic salary 平均基本薪金 zEjl@Kf  
average consumer expenditure 平均消费开支；一般消费开支 */~|IbZ`o  
average cost 平均成本 [#wt3<d`)  
average cost of land production 增辟土地平均成本 3N]ushMO  
average daily turnover 平均每日成交额 b+Sj\3fX  
average daily wage rate 平均每日工资率 ql%K+4@  
average expenditure pattern 平均开支模式 i=5!taxu}E  
average growth rate 平均增长率 krGIE}5  
average net fixed assets 固定资产平均净值 `?T::&`  
average of relatives 相对价格平均数 'RwfW|~6  
average price 平均价格 Qraq{'3  
average propensity to consume 平均消费倾向；一般消费倾向 yl*%P3m|  
average propensity to save 平均储蓄倾向；一般储蓄倾向 aQH]hLvs  
average rate 平均率 A|Ft:_Y  
average revenue 平均收入；平均收益 ZYY`f/qi  
average stock 平均库存；平均存货 qAp<OJ  
average yearly rent 平均年租 };rEN`L  
avoidance of double taxation 避免双重课税 `C7pM  
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 Yq/vym-O5  
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