一些有用的会计术语(也不知道发的地方对不对)A

A: P.t7_v>  
A share Ａ股；甲类股份 R?,XSJ  
abatement of tax 减税；减扣免税额 @JD!.3  
ABN AMRO Bank N.V. 荷兰银行 :?gk=JH:  
above-the-line expenditure 线上项目支出；经常预算支出 euh rEjwkH  
above-the-line receipt 线上项目收入；经常预算收入 'F8:|g  
ABSA Asia Limited 南非联合亚洲有限公司 1,G f;mcQ  
absolute change 绝对数值变更 UbwD2>  
absolute expenditure 实际开支 y
D&UH_ 1g  
absolute guideline figure 绝对准则数字 /{X2:g{  
absolute interest 绝对权益 r?n3v[B  
absolute order of discharge 绝对破产解除令 xOpCybmc  
absolute profit margin 绝对利润幅度 3)py|W%X$  
absolute value 实值；绝对值 Je~Ybh  
absolutely vested interest 绝对既得权益 ivl
_=  
absorbed cost 已吸收成本；已分摊成本 h IUO=
f  
absorption 吸收；分摊；合并 #>\8m+h 9  
absorption rate 吸收率；摊配率；分摊率 lLeN`{?  
ACB Finance Limited 亚洲商业财务有限公司 7;:Uv=  
acceptable form of reciprocity 合理的互惠条件 AqP7UL  
acceptable rate 适当利率；适当汇率 w8AHs/'r  
acceptance agreement 承兑协议 yy3-Xu4  
acceptance for honour 参加承兑 4ze4{a^  
acceptor 承兑人；接受人；受票人 ji|tc9#6  
acceptor for honour 参加承兑人 wn{DY v7B  
accident insurance 意外保险 #v4q:&yKf  
Accident Insurance Association of Hong Kong 香港意外保险公会 baM@HpMhM  
accident insurance scheme 意外保险计划 1:iT#~n  
accident year basis 意外年度基准 6m{1im=  
accommodation 通融；贷款 y 4jelg  
accommodation bill 通融票据；空头票据 0j|JyS:}G  
accommodation party 汇票代发人 7j L.\O  
account balance 帐户余额；帐户结余 0NG<uZ  
account book 帐簿 P"mD73a  
account collected in advance 预收款项 +q3E>K9a  
account current book 往来帐簿 0V:PRq;v0  
account of after-acquired property 事后取得的财产报告 V2|XcR  
account of defaulter 拖欠帐目 sv?Lk4_  
account payable 应付帐款 dD8f`*"*=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Tj*Vk $}0  
account receivable 应收帐款 d>NM4n[h8  
account receivable report 应收帐款报表 1 9C=' TMS  
account statement 结单；帐单；会计财务报表 9i+SU|;j  
account title 帐户名称；会计科目 y\
"Kur*O  
accountant's report 会计师报告 L2 tSKw~  
Accountant's Report Rules 会计师报告规则 [8Zvs=1  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [6Gb@jG  
Accounting Arrangements 《会计安排》 a5xp[TlXn.  
accounting basis 会计基础 v=I 'rx  
accounting by Official Receiver 破产管理署署长呈交的帐目 n$T'gX#5  
Accounting Circular 《会计通告》 }EZd=_kAq~  
accounting class 会计类别 ${F]N }  
accounting date 记帐日期；会计结算日期 :|?nz$  
accounting for money 款项核算 /?j vv&  
Accounting Officer 会计主任 ]RJcY1  
accounting period 会计报告期；会计期 r/vRaOg>X  
accounting policy 会计政策；会计方针 r8E)GBH-|  
accounting practice 会计惯例 tZ]/?+1G  
accounting principle 会计准则 S @'fmjA'  
accounting record 会计记录 "R/Xv+;  
accounting report 会计报告 KDX34Fr1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .3.oan*i  
Accounting Society of China 中国会计学会 qEoa%O  
accounting statement 会计报表 8E| Nf  
accounting system 会计制度；会计系统 !h0#es\  
accounting transaction 会计事项；帐务交易 ;:l\_b'Z}  
accounting treatment 会计处理 n^AQ!wC  
accounting year 会计年度 }vbs6u  
accretion 增值；添加 _#/zH~V%  
accrual 应计项目；应累算数目 *h>KeIB;  
accrual basis 应计制；权责发生制 KGsH3{r  
accrual basis accounting 应计制会计；权责发生制会计 t:G67^<3  
accrue 应累算；应计 WU -_Y^  
accrued benefit 应累算利益 M6P`~emX2  
accrued charges 应计费用 3i'L5f67  
accrued cumulative preference share dividend 应累算的累积优先股股息 _cY!\'  
accrued expenses 应累算费用 ,NQucp  
accrued interest payable 应付利息；应计未付利息 (hn@+hc  
accrued interest receivable 应收利息；应计未收利息 E$'Zd,|f=  
accrued right 累算权益 ,wN>
,(  
accruing profit 应累算的利润 Wm/0Y'$r&k  
accumulated fiscal reserve 累积财政储备 ni@N/Z?!pA  
accumulated profit 累积利润；滚存溢利 HNRZ59Yyq  
accumulated reserve 累积储备 l
25E!E-'b  
accumulation of surplus income 累积收益盈余 L+&eY?A  
acquired assets 既得资产 !Rzw[~  
acquisition 收购；购置；取得 <"g ^V  
acquisition cost 购置成本 ^$7Lmd.qI  
acquisition expenses 购置费用 x05yU  
acquisition of 100% interest 收购全部股权 I'h6!N"  
acquisition of control 取得控制权 y%21`y&Os  
acquisition of fixed assets 购置固定资产 _^<HlfOK  
acquisition of shell “买壳” \WnI&nu  
acquisition price 收购价 ZV`D} CQ  
act of God 天灾 ESl-k2  
acting partner 执事合伙人 oc>ne]_'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 w>:~Ev]  
active partner 积极参与的合伙人 *.UM[Wo  
active trading 交投活跃 .&AS-">Z  
actual circulation 实际流通 _Kp{
b"G  
actual cost 实际成本 F8J;L]
(Dq  
actual expenditure 实际开支；实际支出 &!uNN|W  
actual income 实际入息；实际收入；实际收益 YI=03}I  
actual market 现货市场  Sxrbhnx  
actual price 现货价；实际价格 "0F =txduS  
actual profit 实际利润 4Lo8Eue  
actual quotation 实盘；实际价位；实际报价 O3JN?25s  
actual year basis 按实际年度计算 cvR|qHNX  
actuals 实货 ckXJ9>  
actuarial investigation 精算调查 /Ot=GhN]  
actuarial principle 精算原则 MZGN,[~)6  
actuarial report 精算师报告 >g]S"ku|  
Actuarial Society of Hong Kong 香港精算学会 >bia FK>t  
actuarial valuation 精算师估值 \>8"r,hG|  
actuary 精算师 0Dj<-n{9  
ad referendum agreement 暂定协议；有待覆核的协定 W2VH?-Gw  
ad valorem duty 从价税；按值征税 2},|RQETy  
ad valorem duty system 从价税制 W_NQi  
ad valorem fee 从价费 Q7X6OFl?  
ad valorem tariff 从价关税 ^FJ=/#@T  
additional allowance 额外免税额 E>tlY&0[$  
additional amount for unexpired risk 未过期风险的额外款额 )&"l3*x  
additional assessable profit 补加应评税利润 uUUj?%  
additional assessment 补加评税 xF'9`y^]!@  
additional commitment 额外承担 rzH*|B0g  
additional commitment vote 额外承担拨款 ]VifDFL
}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;?>xuC$  
additional dependent parent allowance 供养父母额外免税额 fLj#+h-!  
additional provision 额外拨款 d&:ABI  
additional stamp duty 附加印花税 v,N*vqWS  
additional tax 补加税罚款；补加税款 8}3dwr;-  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *~F\k):>  
adjudged bankrupt 被裁定破产 )1%l$W  
adjudicated bankrupt 裁定破产人 }yup`R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !7MC[z(|N  
adjudication of bankruptcy 裁定破产；宣告破产 =@U~sl[  
adjudication of insolvency 裁定无力偿还债务 KLW#+vZ  
adjusted actual 经调整的实数；调整后的实数 Hmt}@  
adjusted current assets 经调整的流动资产；调整后的流动资产 uV r6tb1  
adjusted figure 经调整的数字；调整后的数额 DGl_SMJb  
adjusted liabilities 经调整的负债；调整后的负债 uFDJRQJ<  
adjusted loss 经调整的亏损；调整后的亏损 6b9 oSY-8  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 T6[];|%W  
adjusted profit 经调整的利润；调整后的利润 eHCLENLmB  
adjusted surplus 经调整的盈余额；调整后的盈余额 sW[8f Z71  
adjusted value 经调整的价值；调整后的价值 WQ/H8rOs  
adjustment 调整；修订；理算〔保险〕 hr&&"d {s  
adjustment centre 调剂中心 qJ=4HlLno  
adjustment lag 调整过程的时间差距；调整时差 EQDsbG0x  
adjustment mechanism 调整机制 =W(mZ#*vdY  
adjustment of loss 亏损调整 zQJ9V\0  
adjustment process 调整过程；调整程序 ]iewukB4  
adjustment range 调整幅度 v\>!J?  
administered exchange rate 受管制汇率 {VBx;A3*I  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 z;6Tp  
administration expenses 行政费用 gWm -}Nb4  
administration fee 手续费；行政费 zKr\S|yE  
administration in bankruptcy 破产管理 eMk?#&a)  
administration order 遗产管理令 (0jT#&#  
administrator 管理人；遗产管理人 5[.Dlpa'7  
administrator of the estate 遗产管理人 ;Wa4d`K  
admission of debt 债项承认书 Q}GsCmt=)O  
admission of proof 接纳债权证明 z1t YD  
advance 放贷款项；垫付款项；预支款项；预付款项 ezRhSN?  
advance account 暂支帐目；预付款帐户 L>~wcoB  
advance compensation 预付补偿金 w]b3,b  
advance from shareholder 股东垫款 )UA$."~O  
advance pending reimbursement 预支以待日后付还 lP*_dt9  
advanced economy 先进经济体系 t\J5np  
advancement 预付；预付财产 HS3]8nJW  
advances warrant 垫款令 <
aJdm!6  
advancing 贷出 (|DmYn!  
adverse balance 逆差 8?ldD  
adverse exchange 逆汇 ~1xln?Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 0|<ER3xkx  
advice for collection 托收通知书 pPt7M'uL"  
advice of drawing 提款通知书；汇票通知书 h#Cq-^D#~  
advice of payment 付款通知 7`;55Se  
Advisory Committee [Securities and Futures Commission] \IJ\  
谘询委员会〔证券及期货事务监察委员会〕 =h,6/cs  
Advisory Committee on Diversification 经济多元化谘询委员会 FB{4& ;  
affidavit 誓章；遗产申报誓章 9%e&Z'l  
affidavit of no receipt 述明无收款的誓章 T =r7FU  
affiliate 联号；联营公司；附属公司 M)td%<_  
affiliated company 附属公司；联号；联营公司 '\qd{mM\r  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 d;`bX+K  
affordability 负担能力 DC4,*a~  
African Development Bank [AfDB] 非洲开发银行 Ox;q +5  
after-acquired property 事后取得的财产 UELni,$  
after-hours dealing 市后交易 OQ&?^S`8',  
after-tax profit 税后盈利；税后利润；税后溢利 ?0_Bs4O\  
agency agreement 代理协议 VT1Nd  
agency expenses 代理机构的开支 P@P(&{@  
agency fee 代理费 b0 ))->&2  
Agency Law 《代理法》 >[TB8  
agent 代理人；承销人 >%jQw.  
agent of company 公司代理人 dn0?#=  
agent's fee 代理人费；经纪费 fx@Hd!nO~"  
aggregate 总计；总数；总体数字 C2RR(n=N^  
aggregate amount 总款额；总额 F3*
]3,&L  
aggregate assets and liabilities 总体资产与负债 >5C|i-HX  
aggregate at constant price 按固定价格计算的总体数字 rW$ )f  
aggregate demand 总需求 EU?)AxH^  
aggregate gross position 总持仓量 u4QPO:,a4  
aggregate limit 总限额 G0p|44_~t  
aggregate of salaries tax 合计薪俸税 '^f,H1oW  
aggregate performance 总体表现；总体业绩 icW?a9b&  
aggregate supply 总体供应 ^c?2n  
aggregate surplus 总盈余 1 FTxbw@  
aggregate total 整体总额 Dohq@+] O  
aggregate value 总值；合计价值 T1TKwU8l  
aggregated basis 合计基准 2\h]*x%:  
aggregated net chargeable income 合计应课税入息实额 9Z}Y2:l'  
aggregation 合并计算；合计；总和 :G$f)NMK  
aggregation of incomes of husband and wife 夫妇入息合并计算 t,#9i#q#  
aggregation of property 财产的总和 [4uTp[U!r  
agio 差价；贴水 ,4$ZB(\  
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》 /mLOh2T  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .nCF`5T!  
《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》 J6Uo+0S  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment nG<_&h  
《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》 BS<5b*wG  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment + v.I|c  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 J7:VRf|,?(  
agreement for a settlement 授产协议 K=x>%6W7b  
agreement for assignment 转让协议 @]r,cPx0Y  
agreement for sale 售卖协议；买卖协议 X`kTbIZ|  
agreement for sale and purchase 买卖协议 4%L`~J4 wr  
agreement for the payment of interest 支付利息协议 $$7Mq*a>  
agreement for the repayment of money 还款协议 G+Ft2/+\  
agreement of reinsurance 再保险协议 0#}Ed Q  
Agricultural Bank of China 中国农业银行 ^_FB .y%  
air passenger departure tax 飞机乘客离境税 cVjs-Xf7D%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 u0M[B7Q  
airport tax 机场税 * SH5p  
alcohol duty 酒精税 h}PeXnRU  
alienation 让与；让渡；转让  ;0G+>&C8  
alimony 生活费；赡养费 1}1.5[4d  
All Ordinaries Index [AOI] 所有普通股指数 qcau(#I9.  
all risks 全险；综合险 wZ7O
pm<nt  
All Sales Record for Stock Market 《股票市场成交报告》 " `rkp=  
Allied Capital Resources Limited 新联财务有限公司 H_gY)m  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _;baZ-  
allocation letter 拨款信件 f9FJ:?  
allocation of fund 分配款项；预留款项 X|!VtO  
allocation of profit 利润分配；溢利分配 A1Tk6i<F1  
allocation warrant 拨款令 o6LeC*  
allotment 分配；配股 ]PWK^-4P  
allotment notice 股份配售通知；配股通知 W
k1o H  
allotment of shares 股份分配 ug]WIG7 S  
allowable 可获宽免；免税的 {%g]Ym=  
allowable business loss 可扣除的营业亏损 cXM4+pa=%  
allowable expenses 可扣税的支出 ^P30g2gv>  
allowance 免税额；津贴；备抵；准备金 hSQ*_#  
allowance for debts 债项的免税额 $07;gpZt  
allowance for depreciation by wear and tear 耗损折旧免税额 1F`1(MYt9  
allowance for funeral expenses 殡殓费的免税额 %K0 H?^.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7lQ@I}i  
allowance for repairs and outgoings 修葺及支出方面的免税额 $tKz|H)  
allowance to debtor 给债务人的津贴 \0gU)tVZ  
alteration of capital 资本更改 ^{f^%)X  
alternate trustee 候补受托人 Zb> UY8  
amalgamation 合并 WI@l2`X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (^h2'uB  
ambit of charges 征税范围；收费范围 XMt)\r.  
amended valuation 经修订的估值 alr'If@7  
American Commodities Exchange 美国商品交易所 Mn`);[  
American Express Bank Limited 美国运通银行 3zC<k2B  
American Stock Exchange 美国证券交易所 jVA|Vi_2  
amortization 摊销 90Rz#qrI*  
amount due from banks 存放银行同业的款项 IIj :\?r  
amount due from banks abroad 存放海外银行同业的款项 !2YvG%t^6  
amount due from holding companies 控股公司欠款 v#/k`x
\  
amount due from local banks 存放本港银行同业的款项 #)A.yK`u  
amount due to banks 银行同业的存款 ngmHiI W  
amount due to banks abroad 海外银行同业的存款 eK8y'VY  
amount due to holding companies 控股公司存款 lVb{bO9-O  
amount due to local banks 本港银行同业的存款 )DR/Xu;b  
amount due to outport banks 外埠银行同业的存款 JDbRv'F:(  
amount for note issue 发行纸币的款额 94uAt&&b(  
amount of bond 担保契据的款额 BqoGHg4iq  
amount of consideration 代价款额 mKTE%lsH  
amount of contribution 供款数额 &k\`!T
1  
amount of indebtedness 负债款额 "rHcsuSEw  
amount of principal of the loan 贷款本金额 hj4!* c  
amount of rates chargeable 应征差饷数额 qYba%g9RN(  
amount of share capital 股本额 0Y|"Bo9
k  
amount of sums assured 承保款额 'ozu4y  
amount of variation 变动幅度 TwdY6E3`  
amount of vote 拨款数额 E@.daUoB  
amount payable 应付款额 (:|g"8mQm  
amount receivable 应收款额 5t
=7-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ya`Z eQ-p  
analysis 分析 Vt4KG+zm  
ancillary risk 附属风险 7{W#i<W  
annual account 周年帐目；周年帐目报表；年度决算；年结 "`6pF8k  
annual accounting date 年结日期 2!
kb?  
annual allowance 每年免税额；年积金；年度津贴；年津 b8FSVV 7@  
annual balance 年度余额 k-CW?=  
annual disposable income 每年可动用收入 a_
z1S Z2[  
annual estimates 周年预算 zWO!z=  
annual fee 年费 rS|nO_9f  
annual general meeting 周年大会 K;L6<a A#  
annual growth rate 年增率；每年增长率 @~ 6,8nQ  
annual long-term supplement 长期个案每年补助金 {JGXdp:SB  
annual pensionable emolument 可供计算退休金的年薪 Nflw
mMJ  
annual report 年报 xR~9|H9a  
Annual Report on the Consumer Price Index 《消费物价指数年报》
w ]%EJ|'  
annual return 周年报表；周年申报表；每年报税表格 #MyF 1E  
Annual Return Rules 《周年报表规则》 lZ'Z
L*  
annual review of consumer prices 每年消费物价回顾 xI>HY9i)  
annual roll-forward basis 逐年延展方式 (fqU73  
annual salary 年薪 SJ7-lben3  
annual statement 年度报表；年度决算表 /#Gm`BT  
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 pb2  
annuitant 年金受益人 R+&{lc  
annuity 年金 ']C" 'b  
annuity contract 年金合约 yg WwUpY  
annuity on human life 人寿年金 zE8qU;  
antecedent debt 先前的债项 #Fkn-/nL  
ante-dated cheque 倒填日期支票 <^n@q f}  
anticipated expenditure 预期开支 r?%,#1|$$  
anticipated net profit 预期纯利 ZCAg)/  
anticipated revenue 预期收入 O-uf^S4  
anti-inflation measure 反通货膨胀措施 Xs Ey8V  
anti-inflationary stance 反通货膨胀立场 P[K42mm  
apparent deficit 表面赤字 N2uTWT>  
apparent financial solvency 表面偿债能力 49!(Sa_]j  
apparent partner 表面合伙人 ,>3b|-C-  
application for personal assessment 个人入息课税申请书 wl Nl|+ K  
application of fund 资金应用 eW\C@>Ke  
application to release as liquidator and to destruct the books of accounts and documents w,zm$s^  
申请免除清盘人职务及毁灭帐簿与文件 Dzr(Fb  
appointed actuary 委任精算师 Sp-M:,H3H  
appointed auditor 委任核数师；委任审计师 0c GjOl  
appointed trustee 委任的受托人 c~)H" n  
appointer 委任人 /P[@o  
apportioned pro rata 按比例分摊 'GF<_3I2l  
apportionment 分配；分摊 W<\*5oB%H  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &Db'}Y?x]  
apportionment formula 分摊方程式 DR<=C`<4(  
apportionment of estate duty 遗产税的分摊 Ae8P'FWB>  
appraisal 估价；评估 R+<M"LriR&  
appreciable growth 可观增长 m?y'Y`  
appreciable impact 显着影响 5E!Wp[^  
appreciable increase 可观增长 fq(3uE]nC  
appreciation 增值；升值 @$7l  
appreciation against other currencies 相对其他货币升值 92D :!C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H=@S+4_bK  
appreciation tax 增值税 *@E&O^%cO  
appropriation 拨款；拨用；拨付 +![\7  
appropriation account 拨款帐目 yP"D~u  
Appropriation Bill 拨款法案 9Itj@ps  
appropriation-in-aid system 补助拨款办法 7hAc6M$h;  
approved assets 核准资产 `ZPV.u/  
approved basket stock 认可一篮子证券 rodr@  
approved budget 核准预算 yv(\5)XF  
approved charitable donation 认可慈善捐款 xlm:erP  
approved charitable institution 认可慈善机构 nV_[40KP_  
approved currency 核准货币；认可货币 ?{(Jy
*  
approved estimates 核准预算 w9,w?
%F  
approved estimates of expenditure 核准开支预算 JL=s=9N;3  
approved overseas insurer 核准海外保险人 +GlG.6  
approved overseas trust company 核准海外信托公司 ?UBhM,;XK  
approved pooled investment fund 核准汇集投资基金 i{MzQE+_^  
approved provident fund scheme 认可公积金计划 iX6'3\Q3A  
approved provision 核准拨款 oL
c  
approved redeemable share 核准可赎回股份 PbIir=  
approved regional stock 认可地区性证券 l.%[s6  
approved retirement scheme 认可退休金计划 +`+r\*C5  
approved subordinated loan 核准附属贷款 /9<62F@zJ"  
arbitrage 套戥；套汇；套利 v]U0@#/p  
arbitrageur 套戥者；套汇者 icXeB_&cS  
arbitrary amount 临时款项 V~4yS4  
arrangement 措施；安排；协定 BE,H`G #h  
arrears 欠款 OcZ8:`=%  
arrears of pay 欠付薪酬 ]GmXZi  
arrears of revenue 逾期未收税款；逾期未收的帐项 QvDD   
articles of association 组织章程；组织细则；组织章程细则 9D H
}6fO  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e)kVS}e?  
ascertainment of profit 确定利润 _Bq[c  
"Asia Clear" “亚洲结算系统” ;oJCV"y6$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u= ydX  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 N6uKFQL:{  
Asian Development Fund [ADF] 亚洲发展基金 TUO*w  
Asian dollar bond 亚洲美元债券 ,_U3p ,  
Asian dollar market 亚洲美元市场 3sz?49tX  
Asian dollar rate 亚洲美元利率 .*c%A^>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 l>?k>NEpP  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -n]E
\"  
asked price 沽盘；喊价；索价；卖方报价 Y5\=5r/  
assessable income 应评税入息 {f[X)  
assessable loss 应评税亏损 L<O"36R  
assessable profit 应评税利润 ky{-NrK  
assessable value 应评税值 UO8./%'  
assessed profit 估定利润 t_{rKb,  
assessed value 经评估价值 XFrgnnt  
assessment 评税；评定；估价；评税单 Pskg68W  
assessment number 评税编号；估价编号 "Rq)%o$Z  
assessment of additional tax 补加税评税 #(o(p  
assessment of performance 业绩评估；实绩评价 PXDwTuyc  
Assessor 评税主任 lPOcX'3\  
asset price bubbles 资产价格泡沫 |<w Z;d  
asset-backed securities 具资产保证的证券 +I_p\/J?w/  
assets accretion 资产增值 ;eiqzdP  
assets and liabilities 资产与负债 =J827c{.  
assets betterment statement 资产递增表；资产改进表 O K2|/y  
assets lending 实物放款；有抵押贷款  FA#8  
assets of the company passing on the death 死者去世时转移的公司资产 JB(P-Y#yyA  
assets pledged as security for liabilities 用作负债抵押的资产 SAtK 'Jx[  
assets portfolio 资产投资组合 6),VN>j  
assets price 资产价格 [B"CNnA  
assets quality 资产质素 h$I 2T  
assets realization 资产变现 V8IEfU  
assets refinancing arrangement 资产再集资安排 U(u$5  
assets securitization 资产证券化 bT#re  
assets situated outside Hong Kong 在香港以外地方的资产 -A;4""  
assets stripping 削减资产；拆卖资产 N Uq'96{Y  
assets value 资产值 7
J+cs^2  
assignee 承让人 Wz-7oP%;I  
assignment 转让；转让书；转让契 <O30X !QuK  
assignment of interest 权益转让 ma7@vD  
assignment of letters patent and trade mark 专利证书及商标转让 [;8vO=Z  
assignment of property 物业转让；物业转让书 iVqa0Gl+}  
assignment right 转让权 TP?HxO_C  
assignor 转让人 4Q5c'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 :}}~ $$&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 iTg7@%  
associate member 附属会员 HA::(cXL  
associated body corporate 相联法人团体 fk  
associated company 相联公司；联属公司 1)N{!w`  
associated corporation 相联法团 n 2m!a0;
 
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Sn~|<Vf  
公认会计师公会〔英国〕 #+6t|  
Association of Futures Exchange Brokers 香港期货经纪协会 .~yz1^ c  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *d;D~"E<@  
association of underwriters 承保人组织 2[Q/|D}}|  
assumption of control 接管 Y~ ( <H e?  
assurance 担保；保险；转易；转易书 7n*[r*$  
assurance of interest 权益的转易  cnwpd%]o  
at 19XX price 按一九ＸＸ年价格计算 ECF \/12  
at a discount 按赔价计算；按贴水价格计算；打折扣 rP7~R  
at a premium 按溢价计算；按升水价格计算 |"XxM(Dm  
at call 通知付款；按通知 a54qv^IS  
at constant market price 按固定市价计算 T{Rhn V1  
at constant price 按固定价格计算 y&8kORz;?  
at cost 按成本计算 X__>r ?oJ  
at current market price 按当时市价计算；按现时市价计算 v9K{oB  
at current price 按当时价格计算；按现时价格计算 \4r?=5v*  
at factor cost 按要素成本计算；按生产要素成本计算 |)\{Rufb  
at money-of-the-day price 按付款当日价格计算 
r7=r~3)  
at or better 按指定或较佳价位〔买卖指令〕 BV`,~n:
 
at par 按面值计算；平价 u"*Wo'3I|  
at sight 见票即付 }9,^=g-  
at the close 按收市盘 WPzq?yK  
at the opening 按开市盘 &T)h9fyc  
attestation 见证；见证条款 >!7\Rx  
at-the-money option 平价期权 =fZMute  
attorney 受权人；受托代表人 e$+/;MRq  
attornment 新拥有人承认书 S0uEz;cE  
attributable profit 可归属利润 F4%vEn\!  
attributable share value 可归属股份价值 @g~hYc  
Auckland Stock Exchange 奥克兰证券交易所 (iw)C)t*u  
auction 拍卖 %Yi^{ZrM  
auctioneer 拍卖商 j(SBpM  
audit 审计；核数 6s$jt-bH  
Audit Commission 审计署 O3>m,v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *U69rbYI  
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〕 Yo$ xz  
audit review 帐目审查 %m5&U6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 RN0=jo!58  
audited account 审计帐目；经审计的帐目 5/>W(,5}  
audited annual account 经审计的周年帐目 ~-.^eT kP  
audited balance sheet 经审计的资产负债表 ILQB%0!  
auditor 核数师；核数主任；审计师 CS<,qvLpL  
auditor's certificate 核数师证明书；审计师证明书 3?rYt:Uf!  
auditor's report 核数师报告；审计师报告 6YCFSvA#/  
Aussie bond 澳元债券 %tRQK$]c  
austerity budget 紧缩预算 YLEa;MR  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (,5,}  
Australia All Ordinaries Index 澳洲所有普通股票指数 KNw{\Pz~w  
Australian Dollar [AUD] 澳元 |
VPJaiC~  
Australian Options Market 澳大利亚期权市场 z#!}4@_i3  
Australian Securities Commission 澳洲证券事务监察委员会 _,m|gr,S  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [`eqma  
Australian Stock Exchange 澳大利亚证券交易所 |d B`URP  
Austrian Schilling [ATS] 奥地利先令 _CDl9pP36#  
authentication 认证；鉴证 v>&sb3I  
authority to purchase 委托购买证；委购书 @\|W#,~  
authorization 认可；核准；授权；授权书 z:_o3W.E  
authorization by direction 指示授权 iO,_0Y4  
authorization by instruction 指令授权 0;bi*2U  
authorization by warrant 令状授权 8
.'[>VzBL  
authorization of unit trust 单位信托的认可 Vif0z*\e{  
authorized agent 指定代理人 8a;I,DK=j  
authorized capital 法定资本 GWU"zWli]z  
authorized clerk 出市员 4R~f  
authorized dealer 认可交易商 ~baVS-v  
authorized financial institution 认可财务机构 L:(>O
N  
authorized fund 认可基金 \ M_}V[1+  
authorized fund house 获授权的基金公司；认可基金公司 d? Old  
authorized institution 认可机构 d\R]>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !)}3[h0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 hLZ<h7:  
authorized insurer 获授权保险人；获认可承保人 (np %urx!  
authorized investment 特准投资项目 Y}/e"mp  
authorized person 获授权人 NX?IM8\t  
authorized representative 获授权代表 $\DOy&e  
authorized share capital 法定股本 .)zX<~,  
automated quotation system 自动报价系统 =deqj^&@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] eoC@b/F4  
自动交易系统〔香港期货交易所有限公司〕 |Mm9QF;iA  
automatic adjustment mechanism 自动调整机制 NiCH$+c\  
automatic adjustment system 自动调整系统 y$]gmg  
Automatic Clearing House 自动票据交换所 JE<zQf(&  
automatic exchange rates accumulation system 自动化汇率累集系统 0 tZ>yR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 h#o3qY  
automatic teller machine [ATM] 自动柜员机 :a 5#yh  
autopay 自动转帐  fn1G^a=  
available assets 可用资产 !w!}`|q  
available fiscal reserve 现存财政储备 JMUk=p<\  
available profit 可用利润 '>}dqp{Wr  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 d=TZaVL$$  
average 平均；平均数；海损 Nf#8V|  
average basic salary 平均基本薪金 m5G9 B-\?  
average consumer expenditure 平均消费开支；一般消费开支 : *~}\M*  
average cost 平均成本 RW!_ZzZ  
average cost of land production 增辟土地平均成本 j#C1+Us  
average daily turnover 平均每日成交额 Z=B6fu*  
average daily wage rate 平均每日工资率 abHW[VP9  
average expenditure pattern 平均开支模式 oPX `/X#  
average growth rate 平均增长率 [BH^SvE  
average net fixed assets 固定资产平均净值 }SdI _sLe  
average of relatives 相对价格平均数 )]=1W  
average price 平均价格 uA}w?;  
average propensity to consume 平均消费倾向；一般消费倾向 ",b3C.  
average propensity to save 平均储蓄倾向；一般储蓄倾向 3c"$@W:>  
average rate 平均率 b)SU8z!NV&  
average revenue 平均收入；平均收益 ha;Xali ]  
average stock 平均库存；平均存货 zH1pW(  
average yearly rent 平均年租 h"7:&=e  
avoidance of double taxation 避免双重课税 `sS\8~A  
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 ^1a/)Be{_  
BEQ$p) h  
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