一些有用的会计术语(也不知道发的地方对不对)A

A: =:1f 0QF  
A share Ａ股；甲类股份 K4N~ApLB+  
abatement of tax 减税；减扣免税额 \5k[ "8~  
ABN AMRO Bank N.V. 荷兰银行 hBLJKSv  
above-the-line expenditure 线上项目支出；经常预算支出 aQMET~A:  
above-the-line receipt 线上项目收入；经常预算收入 IJs*zzR  
ABSA Asia Limited 南非联合亚洲有限公司 PsEm(.z  
absolute change 绝对数值变更 Exc`>Y q  
absolute expenditure 实际开支 vy[*
xT]  
absolute guideline figure 绝对准则数字 {w(6Tc  
absolute interest 绝对权益 7cr+a4T33  
absolute order of discharge 绝对破产解除令 `;*Wt9  
absolute profit margin 绝对利润幅度 x7t<F4  
absolute value 实值；绝对值 un6grvxr  
absolutely vested interest 绝对既得权益
{LbcG^k  
absorbed cost 已吸收成本；已分摊成本 g>_6O[;t%  
absorption 吸收；分摊；合并 (pH13qU5  
absorption rate 吸收率；摊配率；分摊率 >72j,0=e  
ACB Finance Limited 亚洲商业财务有限公司 ;q6:*H/  
acceptable form of reciprocity 合理的互惠条件 %TPnC'2  
acceptable rate 适当利率；适当汇率 Zu_m$Mx  
acceptance agreement 承兑协议 Dvo.yn|kB  
acceptance for honour 参加承兑 P_
z3TK  
acceptor 承兑人；接受人；受票人 zW!3>(L/  
acceptor for honour 参加承兑人 3 {\b/NL$  
accident insurance 意外保险 z62
e4U][  
Accident Insurance Association of Hong Kong 香港意外保险公会 >9Fs)R]P  
accident insurance scheme 意外保险计划  |UZ#2  
accident year basis 意外年度基准 ]B:g<}5$4  
accommodation 通融；贷款 J1 a/U@"  
accommodation bill 通融票据；空头票据 lHV bn7  
accommodation party 汇票代发人 <o3e0JCq  
account balance 帐户余额；帐户结余 it,i^32|  
account book 帐簿 -F/"W  
account collected in advance 预收款项 C^aP)& qt  
account current book 往来帐簿 ^p|MkB?uM  
account of after-acquired property 事后取得的财产报告 FdKp@&O+1  
account of defaulter 拖欠帐目 245(ajxHC  
account payable 应付帐款 bkceR>h%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {K09U^JU  
account receivable 应收帐款 @7"xDgA  
account receivable report 应收帐款报表 yj `b-^$?  
account statement 结单；帐单；会计财务报表 M9_ y>N[0  
account title 帐户名称；会计科目 mF%>pj&b  
accountant's report 会计师报告 H(lq=M0~  
Accountant's Report Rules 会计师报告规则 ^a[7qX_B  
accounting and auditing procedure 会计与审计程序；会计与核数程序 zKx?cEpE  
Accounting Arrangements 《会计安排》 KR^lmN  
accounting basis 会计基础 r'7;:  
accounting by Official Receiver 破产管理署署长呈交的帐目 x9a*^l  
Accounting Circular 《会计通告》 %Fa/82:- "  
accounting class 会计类别 RN5\,>+  
accounting date 记帐日期；会计结算日期 .YYiUA-i9n  
accounting for money 款项核算 PM=
Q\0  
Accounting Officer 会计主任 yXh=~:1~  
accounting period 会计报告期；会计期 (i.MxGDd  
accounting policy 会计政策；会计方针 5H6m{ng  
accounting practice 会计惯例 0F1 a  
accounting principle 会计准则 w+=>b  
accounting record 会计记录 *%:p01&+  
accounting report 会计报告 ZC_b`q<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0<>I\UN0b  
Accounting Society of China 中国会计学会 Tt`|26/  
accounting statement 会计报表 x4CrWm  
accounting system 会计制度；会计系统 J*-m!0 5  
accounting transaction 会计事项；帐务交易 L oe!@c  
accounting treatment 会计处理 6|V713\  
accounting year 会计年度 <?yAIhgN*  
accretion 增值；添加 8do]5FE  
accrual 应计项目；应累算数目 ^cZF#%k  
accrual basis 应计制；权责发生制 6Hi3h{  
accrual basis accounting 应计制会计；权责发生制会计 jJQ6]ucwa  
accrue 应累算；应计 "6['!rq0  
accrued benefit 应累算利益 _'ltz!~  
accrued charges 应计费用 H~i+:X=I  
accrued cumulative preference share dividend 应累算的累积优先股股息 8v8?D8\=|  
accrued expenses 应累算费用 5,:>.LRA  
accrued interest payable 应付利息；应计未付利息 YjdCCju  
accrued interest receivable 应收利息；应计未收利息 b
*',(J94  
accrued right 累算权益 RgHPYf{  
accruing profit 应累算的利润 9.m_3"s  
accumulated fiscal reserve 累积财政储备 ~%qHJ4C  
accumulated profit 累积利润；滚存溢利 azr|
Fz/  
accumulated reserve 累积储备 -N<s =  
accumulation of surplus income 累积收益盈余 ax[-907  
acquired assets 既得资产 D?44:'x+-  
acquisition 收购；购置；取得 RI!!?hYm  
acquisition cost 购置成本 cWl  
acquisition expenses 购置费用 B# |w}hj  
acquisition of 100% interest 收购全部股权 LcoJltY{5  
acquisition of control 取得控制权 Om0Z\GP=  
acquisition of fixed assets 购置固定资产 |g;hXr#~  
acquisition of shell “买壳” ?SK
1*; i  
acquisition price 收购价 .2q7X{4=  
act of God 天灾 b2aPo M=  
acting partner 执事合伙人 :7KcD\fCj  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \zR@FOl`q  
active partner 积极参与的合伙人 q{ItTvL  
active trading 交投活跃 {CG%$rh  
actual circulation 实际流通 O]DZb+O"  
actual cost 实际成本 Zgkk%3'^'  
actual expenditure 实际开支；实际支出 "EQ`Q=8  
actual income 实际入息；实际收入；实际收益 cgNK67"(  
actual market 现货市场 x~j>Lvw L  
actual price 现货价；实际价格 jutEb@nog  
actual profit 实际利润 Z*tB=  
actual quotation 实盘；实际价位；实际报价 !o+#T==p  
actual year basis 按实际年度计算 Di5eD,N  
actuals 实货 dZFf/BXU  
actuarial investigation 精算调查 7;:R\d6iL  
actuarial principle 精算原则 EdlU}LU  
actuarial report 精算师报告 #K.OJJaG  
Actuarial Society of Hong Kong 香港精算学会 12U1DEd>-  
actuarial valuation 精算师估值 )s5Q4m!  
actuary 精算师 mY*JNx  
ad referendum agreement 暂定协议；有待覆核的协定
X!ZUR^  
ad valorem duty 从价税；按值征税 %D< =6suW  
ad valorem duty system 从价税制 )cJ9YKKy  
ad valorem fee 从价费 zlco?Rt  
ad valorem tariff 从价关税 =3$JeNK9  
additional allowance 额外免税额 O68/Hf1W  
additional amount for unexpired risk 未过期风险的额外款额 ,j>A[e&.  
additional assessable profit 补加应评税利润 /oKa?iT  
additional assessment 补加评税 @d:TAwOI'  
additional commitment 额外承担 #!wu}nDu  
additional commitment vote 额外承担拨款 qPDe;$J)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ~2+J]8@I]  
additional dependent parent allowance 供养父母额外免税额 {U?/u93~  
additional provision 额外拨款 JWoNP/v6  
additional stamp duty 附加印花税 b
W\OKI1  
additional tax 补加税罚款；补加税款 (S$ziV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %ZF47P%6  
adjudged bankrupt 被裁定破产 [v( \y  
adjudicated bankrupt 裁定破产人 Q'/v-bd?o  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ZX[@P?A+-  
adjudication of bankruptcy 裁定破产；宣告破产 /Fy2ZYs,`8  
adjudication of insolvency 裁定无力偿还债务 Tf(-Duxz  
adjusted actual 经调整的实数；调整后的实数 R".~{6  
adjusted current assets 经调整的流动资产；调整后的流动资产 Yj)H!Cp.xD  
adjusted figure 经调整的数字；调整后的数额 0}}b\!]9  
adjusted liabilities 经调整的负债；调整后的负债 mlW0ptp  
adjusted loss 经调整的亏损；调整后的亏损 0Mpc#:a%1  
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 z2*>5c%  
adjusted profit 经调整的利润；调整后的利润 :l~Wt7R  
adjusted surplus 经调整的盈余额；调整后的盈余额 1O3"W;SR<:  
adjusted value 经调整的价值；调整后的价值 _;/onM  
adjustment 调整；修订；理算〔保险〕 LI1OocY.]  
adjustment centre 调剂中心 i eQQ{iGJH  
adjustment lag 调整过程的时间差距；调整时差 2XI%z4\)!  
adjustment mechanism 调整机制 UfIH!6Q  
adjustment of loss 亏损调整 qIIc>By(\"  
adjustment process 调整过程；调整程序 g
\^7
Q  
adjustment range 调整幅度 "i0{E!,XL  
administered exchange rate 受管制汇率 ,7-@eZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 r#hA kOw  
administration expenses 行政费用 @'>h P  
administration fee 手续费；行政费 ^h #0e:7<  
administration in bankruptcy 破产管理 7%DA0.g  
administration order 遗产管理令 "I+71Ce  
administrator 管理人；遗产管理人 *gF8"0s  
administrator of the estate 遗产管理人 O(q1R#n-}+  
admission of debt 债项承认书 ZmU7tK  
admission of proof 接纳债权证明 E>>@X^ =  
advance 放贷款项；垫付款项；预支款项；预付款项 LgFF+z  
advance account 暂支帐目；预付款帐户 qM%l  
advance compensation 预付补偿金 $fZVh%  
advance from shareholder 股东垫款 w6FtDl$  
advance pending reimbursement 预支以待日后付还 3H"bivK
 
advanced economy 先进经济体系 vdA3  
advancement 预付；预付财产 7bJAOJ'_  
advances warrant 垫款令 xh|NmZg  
advancing 贷出 v3>jXf  
adverse balance 逆差 $0+n0*fp  
adverse exchange 逆汇 $bSnbU<  
advertisement addressed to shareholders 在报章刊登的致股东通告 #fdQ\)#q>  
advice for collection 托收通知书 o^HzE;L}  
advice of drawing 提款通知书；汇票通知书 _UU-  
advice of payment 付款通知 vt8z=O  
Advisory Committee [Securities and Futures Commission] h2~b%|Pv  
谘询委员会〔证券及期货事务监察委员会〕 y/{&mo1\  
Advisory Committee on Diversification 经济多元化谘询委员会 xg*)o*?  
affidavit 誓章；遗产申报誓章 vk;]9o j*  
affidavit of no receipt 述明无收款的誓章 qcpAjjK  
affiliate 联号；联营公司；附属公司 0P)"_x_  
affiliated company 附属公司；联号；联营公司 JR
>v  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 c*R?eLt/  
affordability 负担能力 R;D|To!  
African Development Bank [AfDB] 非洲开发银行 F&pJ faig  
after-acquired property 事后取得的财产 BhFyEY(  
after-hours dealing 市后交易 f-]5Z
hM'  
after-tax profit 税后盈利；税后利润；税后溢利 ~d5f]6#`  
agency agreement 代理协议 q8 jI y@  
agency expenses 代理机构的开支 oMdqg4HUF  
agency fee 代理费 2x3%*r$  
Agency Law 《代理法》 1:{BC2P  
agent 代理人；承销人 #>)OLKP  
agent of company 公司代理人 lHl1Ny\?  
agent's fee 代理人费；经纪费 J+IkTq
w  
aggregate 总计；总数；总体数字 Xh'_Vx{.j`  
aggregate amount 总款额；总额 xi3  
aggregate assets and liabilities 总体资产与负债 Zq[aC0%+  
aggregate at constant price 按固定价格计算的总体数字 tUzef  
aggregate demand 总需求 [OTZ"XQLI  
aggregate gross position 总持仓量 )GgO=J:o  
aggregate limit 总限额 .MUoN
k!  
aggregate of salaries tax 合计薪俸税 ZP*(ZU@j=Z  
aggregate performance 总体表现；总体业绩 slPLc  
aggregate supply 总体供应 t^ax:6;"|  
aggregate surplus 总盈余 ZV,1IaO  
aggregate total 整体总额 tZ4Zj`x|^  
aggregate value 总值；合计价值 Fke_ms=I^  
aggregated basis 合计基准 vdS)
EIt  
aggregated net chargeable income 合计应课税入息实额 y*6-
?@  
aggregation 合并计算；合计；总和
s}m.r5  
aggregation of incomes of husband and wife 夫妇入息合并计算 1UyQ``v/  
aggregation of property 财产的总和 QVEGd"WvvO  
agio 差价；贴水 8y$c\Eu(mF  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 xNLvK:@0p  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment IgxZ_2hO  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 (A<'{J#5,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (bT3 r_  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 iRwlK5(&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment F@C^nX9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 A]x'!qa@=  
agreement for a settlement 授产协议 4|yZA*Q^  
agreement for assignment 转让协议 @20~R/vh  
agreement for sale 售卖协议；买卖协议 7"|j.Yq$H{  
agreement for sale and purchase 买卖协议 J|Af`HJ  
agreement for the payment of interest 支付利息协议 =A yDVWpE  
agreement for the repayment of money 还款协议 335\0~;3  
agreement of reinsurance 再保险协议 ]Sl]G6#Iwv  
Agricultural Bank of China 中国农业银行 IJnh@?BC  
air passenger departure tax 飞机乘客离境税 +xGz~~iNh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }iu
(-{Z  
airport tax 机场税 97XGJ1HI  
alcohol duty 酒精税 Td|x~mZv:  
alienation 让与；让渡；转让 P. V #  
alimony 生活费；赡养费 S zqY@  
All Ordinaries Index [AOI] 所有普通股指数 BkO)hze  
all risks 全险；综合险 C{"uz_Gh  
All Sales Record for Stock Market 《股票市场成交报告》 M?yWFqFt9m  
Allied Capital Resources Limited 新联财务有限公司 ? FlV<nE"J  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cag9f?w@V  
allocation letter 拨款信件 0nX.%2p#Je  
allocation of fund 分配款项；预留款项 fD>0  
allocation of profit 利润分配；溢利分配 UN,y/V  
allocation warrant 拨款令 fxR}a,a  
allotment 分配；配股 $ 2/T]  
allotment notice 股份配售通知；配股通知 ,vN0Jpf}\8  
allotment of shares 股份分配 \q |n0>  
allowable 可获宽免；免税的 @X\2K?c(v  
allowable business loss 可扣除的营业亏损 T@. $Zpz  
allowable expenses 可扣税的支出 q1d'L*  
allowance 免税额；津贴；备抵；准备金 x?|C-v  
allowance for debts 债项的免税额 c[a1
Md&  
allowance for depreciation by wear and tear 耗损折旧免税额 `/1Zy}cD  
allowance for funeral expenses 殡殓费的免税额 ^KK9T5H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Dq~PxcnI  
allowance for repairs and outgoings 修葺及支出方面的免税额 HDTdOG)  
allowance to debtor 给债务人的津贴 m{ya%F  
alteration of capital 资本更改 ^Z9v_qB  
alternate trustee 候补受托人 .W9/*cZV0  
amalgamation 合并 cdH Ug#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Sn_zhQxG  
ambit of charges 征税范围；收费范围 Ob|[/NN  
amended valuation 经修订的估值 /
nX+*L}d/  
American Commodities Exchange 美国商品交易所 |>Xw"]b;  
American Express Bank Limited 美国运通银行 TYs#v/)
I  
American Stock Exchange 美国证券交易所 YflotlT}  
amortization 摊销 1V@\L|Y  
amount due from banks 存放银行同业的款项 E\%'/3o
 
amount due from banks abroad 存放海外银行同业的款项 INHN=KY{  
amount due from holding companies 控股公司欠款 o}iqLe\  
amount due from local banks 存放本港银行同业的款项 VB?mr13}G  
amount due to banks 银行同业的存款
+]!`>  
amount due to banks abroad 海外银行同业的存款 qZ39TTQ*p  
amount due to holding companies 控股公司存款 JW5SBt>  
amount due to local banks 本港银行同业的存款 w
|1Gb[  
amount due to outport banks 外埠银行同业的存款 .QhH!#Y2D  
amount for note issue 发行纸币的款额 !iOuIYjV  
amount of bond 担保契据的款额 v{H3DgyG  
amount of consideration 代价款额 jJ' LM>e  
amount of contribution 供款数额 ? 77ye  
amount of indebtedness 负债款额 @c8s<9I]  
amount of principal of the loan 贷款本金额 SwDUg
}M~  
amount of rates chargeable 应征差饷数额 {mlJE>~%  
amount of share capital 股本额 i>M*ubWE4@  
amount of sums assured 承保款额 ? }k~>. \  
amount of variation 变动幅度 7 -(LWH  
amount of vote 拨款数额 }UzO_&Z#6  
amount payable 应付款额 <IF\;,.c  
amount receivable 应收款额 jZ'y_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R.g'&_zx  
analysis 分析 B) 81mcy  
ancillary risk 附属风险 \I\'c.$I.Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 l7]$Wc[  
annual accounting date 年结日期 wmNc)P4  
annual allowance 每年免税额；年积金；年度津贴；年津 Wu 71q=  
annual balance 年度余额 3,K*r"=  
annual disposable income 每年可动用收入 F7(~v2|  
annual estimates 周年预算 GMw|@?:{  
annual fee 年费 J-W,^%  
annual general meeting 周年大会 Y=gj{]4  
annual growth rate 年增率；每年增长率 n},~2  
annual long-term supplement 长期个案每年补助金 n9zS'VU  
annual pensionable emolument 可供计算退休金的年薪 6g ,U+~  
annual report 年报 h&!k!Su3#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "~h.u  
annual return 周年报表；周年申报表；每年报税表格 aBM'
RO
Q  
Annual Return Rules 《周年报表规则》 #"M 'Cs  
annual review of consumer prices 每年消费物价回顾 ax0:v!,e  
annual roll-forward basis 逐年延展方式 |U_48
 
annual salary 年薪 y\ nR0m  
annual statement 年度报表；年度决算表 C { }s  
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 4*UoTE-g$  
annuitant 年金受益人 ifu"e_^  
annuity 年金 l|-TGjsX  
annuity contract 年金合约 X7sWu{n  
annuity on human life 人寿年金 >4d2IO1\  
antecedent debt 先前的债项 MwxfTH"wi  
ante-dated cheque 倒填日期支票 Q<L.!%vu}  
anticipated expenditure 预期开支 ,EgIH%*g  
anticipated net profit 预期纯利 {-rK:*yP'u  
anticipated revenue 预期收入 ];P^q`n=.  
anti-inflation measure 反通货膨胀措施 Ih}I`wY-  
anti-inflationary stance 反通货膨胀立场 K/~+bq#+  
apparent deficit 表面赤字 HrA6wn\O  
apparent financial solvency 表面偿债能力 Xu1l6jr_  
apparent partner 表面合伙人 ? OBe!NDf  
application for personal assessment 个人入息课税申请书 ^i{B8]2,  
application of fund 资金应用 6e@ O88=  
application to release as liquidator and to destruct the books of accounts and documents blZiz2F  
申请免除清盘人职务及毁灭帐簿与文件 ~6'6v8  
appointed actuary 委任精算师 P,"z  
appointed auditor 委任核数师；委任审计师 lLHHuQpuj  
appointed trustee 委任的受托人 S^
?OKqS  
appointer 委任人 {rWu`QT  
apportioned pro rata 按比例分摊 DA oOs}D  
apportionment 分配；分摊 :):=KowI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }6]V*
Kn,  
apportionment formula 分摊方程式 2#'[\*2|N  
apportionment of estate duty 遗产税的分摊 ?6   
appraisal 估价；评估 #K7i<Bf  
appreciable growth 可观增长 !MB%  
appreciable impact 显着影响 k=[!{I  
appreciable increase 可观增长 -[#Mx}%  
appreciation 增值；升值 vd-`?/,||  
appreciation against other currencies 相对其他货币升值 NQ<~$+{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I}Z[F,}*J  
appreciation tax 增值税 yZ,k8TJ",  
appropriation 拨款；拨用；拨付 l;L&ijTQD  
appropriation account 拨款帐目 ~?vm97l  
Appropriation Bill 拨款法案 RR:m<9l  
appropriation-in-aid system 补助拨款办法 [pbX_  
approved assets 核准资产 T\:3(+uK  
approved basket stock 认可一篮子证券 =&,zWNz)  
approved budget 核准预算 9AJ!7J#v"  
approved charitable donation 认可慈善捐款 >TsJ0E?3x  
approved charitable institution 认可慈善机构 %^"Tz,f  
approved currency 核准货币；认可货币 t4?g_$>   
approved estimates 核准预算 !EM21Sc  
approved estimates of expenditure 核准开支预算 (FMYR8H*(  
approved overseas insurer 核准海外保险人 *&e+z-E  
approved overseas trust company 核准海外信托公司 JRA.,tQc  
approved pooled investment fund 核准汇集投资基金 _]tR1T5e  
approved provident fund scheme 认可公积金计划 .jr1<LE  
approved provision 核准拨款 Ta!.oC[  
approved redeemable share 核准可赎回股份 Ts;W,pgP  
approved regional stock 认可地区性证券 AEi@t0By  
approved retirement scheme 认可退休金计划 3h"; 2  
approved subordinated loan 核准附属贷款 ~`hI|i<]  
arbitrage 套戥；套汇；套利 R*TCoEKO  
arbitrageur 套戥者；套汇者 8N6a=[fv<  
arbitrary amount 临时款项 ^lu)'z%6  
arrangement 措施；安排；协定 hzPx8sO  
arrears 欠款 xn@?CP`-y  
arrears of pay 欠付薪酬 "h7-nwm  
arrears of revenue 逾期未收税款；逾期未收的帐项 hC]c =$=7  
articles of association 组织章程；组织细则；组织章程细则 jjvm<;lv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .,,?[TI  
ascertainment of profit 确定利润 +M@G 8l  
"Asia Clear" “亚洲结算系统” m[oe
$yH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _89 _*t(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $7)O&T*q'  
Asian Development Fund [ADF] 亚洲发展基金 ER5Q` H  
Asian dollar bond 亚洲美元债券 S M987Y!B  
Asian dollar market 亚洲美元市场 qB]z"Hfq,  
Asian dollar rate 亚洲美元利率 dWD,iO_"@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h1K 3A5  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6FSw_[)  
asked price 沽盘；喊价；索价；卖方报价 .2 UUU\/5  
assessable income 应评税入息 ~A8lvuw3  
assessable loss 应评税亏损 /~7H<^}  
assessable profit 应评税利润 :c)<B@NqNo  
assessable value 应评税值 30>TxL=&  
assessed profit 估定利润 ^Sy\<  
assessed value 经评估价值 #jr;.;8sQ  
assessment 评税；评定；估价；评税单 S97.O@V!$  
assessment number 评税编号；估价编号 g,y`[dr  
assessment of additional tax 补加税评税 9qXHdpb#g"  
assessment of performance 业绩评估；实绩评价 M=o,Sav5*  
Assessor 评税主任 1a4QWGpq  
asset price bubbles 资产价格泡沫 +@%9pbM"z  
asset-backed securities 具资产保证的证券 V.Xz n  
assets accretion 资产增值 ~JLqx/[|s  
assets and liabilities 资产与负债 v_c'npC  
assets betterment statement 资产递增表；资产改进表 ![abDT5![  
assets lending 实物放款；有抵押贷款 {,APZ`q|  
assets of the company passing on the death 死者去世时转移的公司资产 c#"\&~. P  
assets pledged as security for liabilities 用作负债抵押的资产 _5 tw1 >  
assets portfolio 资产投资组合 5B2x# m|8  
assets price 资产价格 -#gb {vj  
assets quality 资产质素 ZFW}Vnl  
assets realization 资产变现 {K3\S 0L  
assets refinancing arrangement 资产再集资安排 dN |w;|M  
assets securitization 资产证券化 q3NS?t!  
assets situated outside Hong Kong 在香港以外地方的资产 tx
5_e[  
assets stripping 削减资产；拆卖资产 308w0eP  
assets value 资产值 ?]9uHrdsN}  
assignee 承让人 .
[1A  
assignment 转让；转让书；转让契 Q=PaTh   
assignment of interest 权益转让 U"m!f*a  
assignment of letters patent and trade mark 专利证书及商标转让 Z(as@gjH  
assignment of property 物业转让；物业转让书 D<++6HN&#  
assignment right 转让权 ~O1*]  
assignor 转让人 [b#jw,7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 p6Z]oL q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 'R]Z9h  
associate member 附属会员 M5ZWcD.1  
associated body corporate 相联法人团体 q`$QroZT"  
associated company 相联公司；联属公司 MqoQs{x  
associated corporation 相联法团 E=QL4*?   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] g=U?{<8.m  
公认会计师公会〔英国〕 X'?v8\mPK  
Association of Futures Exchange Brokers 香港期货经纪协会 -'}
iK6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /WHhwMc!  
association of underwriters 承保人组织 pHg8(ru|  
assumption of control 接管 lh#GD"^(w&  
assurance 担保；保险；转易；转易书 uhc0,V;S  
assurance of interest 权益的转易 G=nFs)z  
at 19XX price 按一九ＸＸ年价格计算 :!}zdeRJ  
at a discount 按赔价计算；按贴水价格计算；打折扣 lC_zSmT  
at a premium 按溢价计算；按升水价格计算 Cg{$$&_(Hj  
at call 通知付款；按通知 qsk71L  
at constant market price 按固定市价计算 er#we=h  
at constant price 按固定价格计算 \o % ES  
at cost 按成本计算 r`B+ KQ4  
at current market price 按当时市价计算；按现时市价计算 t91CxZQ^s  
at current price 按当时价格计算；按现时价格计算 f2yv7t T
 
at factor cost 按要素成本计算；按生产要素成本计算 =]zPUzr,|  
at money-of-the-day price 按付款当日价格计算 --
^D)n  
at or better 按指定或较佳价位〔买卖指令〕 rXm!3E6JL  
at par 按面值计算；平价 A\#?rK  
at sight 见票即付 <BU|?T6~  
at the close 按收市盘 'h= >ej*  
at the opening 按开市盘 iMA)(ZS  
attestation 见证；见证条款 %BG5[XQ7  
at-the-money option 平价期权 _-!
6@^+  
attorney 受权人；受托代表人 CIaabn  
attornment 新拥有人承认书 6wu/6DO   
attributable profit 可归属利润 ]@8=e'V  
attributable share value 可归属股份价值 hYWWvJ)S  
Auckland Stock Exchange 奥克兰证券交易所 T=R
94  
auction 拍卖 @
H_LPn  
auctioneer 拍卖商 ;XtDz  
audit 审计；核数 rSJ}qRXwU  
Audit Commission 审计署 =VY4y]V
 
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {VNeh  
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〕 ,3n}*"K  
audit review 帐目审查 ffB]4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 xK y<o  
audited account 审计帐目；经审计的帐目 A&M/W'$s  
audited annual account 经审计的周年帐目 >{??/fBd-  
audited balance sheet 经审计的资产负债表 >b$<lo  
auditor 核数师；核数主任；审计师 ;<][upn  
auditor's certificate 核数师证明书；审计师证明书 dY|jV}%T  
auditor's report 核数师报告；审计师报告 hqds T  
Aussie bond 澳元债券 _x'StD  
austerity budget 紧缩预算 +nZG!nP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |n|2)hC  
Australia All Ordinaries Index 澳洲所有普通股票指数 (gmB$pwS  
Australian Dollar [AUD] 澳元 i,<-+L$z  
Australian Options Market 澳大利亚期权市场 .X
E]vo  
Australian Securities Commission 澳洲证券事务监察委员会 W ,U'hk%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Z*QRdB%,  
Australian Stock Exchange 澳大利亚证券交易所 #rC/y0niH  
Austrian Schilling [ATS] 奥地利先令 y@Or2bO#  
authentication 认证；鉴证 'q-h kN  
authority to purchase 委托购买证；委购书 .F6#s  
authorization 认可；核准；授权；授权书 Y~:7l5C  
authorization by direction 指示授权 kL3=7t^ 1  
authorization by instruction 指令授权 & vIKNGJ^  
authorization by warrant 令状授权 a,E;R$[!  
authorization of unit trust 单位信托的认可 jCl[!L5/1  
authorized agent 指定代理人 LgnGqIlx  
authorized capital 法定资本 TSk6Q'L\v  
authorized clerk 出市员 evR=Z\ _  
authorized dealer 认可交易商 -s1VlS/  
authorized financial institution 认可财务机构 d{m
0uX56  
authorized fund 认可基金 Fi`:G}   
authorized fund house 获授权的基金公司；认可基金公司 z[rB/|2  
authorized institution 认可机构 o99 a=x6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zKutx6=aj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 51,m^veO  
authorized insurer 获授权保险人；获认可承保人 Ii8jY_  
authorized investment 特准投资项目 P}I*SV0  
authorized person 获授权人 [KKo
EZ  
authorized representative 获授权代表 `Qhh{  
authorized share capital 法定股本 k$2Y)   
automated quotation system 自动报价系统 :Rn9rdX  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] xle29:?l  
自动交易系统〔香港期货交易所有限公司〕 ?`XKaD! f  
automatic adjustment mechanism 自动调整机制 &Xav$6+Z1J  
automatic adjustment system 自动调整系统 y*D 8XI$  
Automatic Clearing House 自动票据交换所 s^ a`=kO  
automatic exchange rates accumulation system 自动化汇率累集系统 r=`>'3 } x  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tc',c},h~,  
automatic teller machine [ATM] 自动柜员机 gkdjH8
(2  
autopay 自动转帐 o(zg_!P  
available assets 可用资产 %Fv)$ :b  
available fiscal reserve 现存财政储备 #?*jdN:  
available profit 可用利润 d0
^2<  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 +x2xQ8#|~~  
average 平均；平均数；海损 Txh;r.1e  
average basic salary 平均基本薪金 jZ;T&s  
average consumer expenditure 平均消费开支；一般消费开支 t]ZSo
-  
average cost 平均成本 !jbjrzv9  
average cost of land production 增辟土地平均成本 4Uiqi{}  
average daily turnover 平均每日成交额 meWAm?8RI  
average daily wage rate 平均每日工资率 ]3C8  
average expenditure pattern 平均开支模式 V_pBM  
average growth rate 平均增长率 GM/1ufZH  
average net fixed assets 固定资产平均净值 iiTUhO )  
average of relatives 相对价格平均数 e'Pa@]VaC  
average price 平均价格 Cw}\t!*!  
average propensity to consume 平均消费倾向；一般消费倾向 \);rOqh  
average propensity to save 平均储蓄倾向；一般储蓄倾向 * y B-N;I  
average rate 平均率 K
0\WN"ua;  
average revenue 平均收入；平均收益 &g!/@*[Nhh  
average stock 平均库存；平均存货 C0%%
@ 2+  
average yearly rent 平均年租 ?2TH("hV$  
avoidance of double taxation 避免双重课税 ]@>|y2  
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 ]YP?bP,:  
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