一些有用的会计术语(也不知道发的地方对不对)A

A: gJyFt8Z<  
A share Ａ股；甲类股份 "$Wi SR  
abatement of tax 减税；减扣免税额 *yv@-lP5s  
ABN AMRO Bank N.V. 荷兰银行 up~l4]b+  
above-the-line expenditure 线上项目支出；经常预算支出 lxRzyx  
above-the-line receipt 线上项目收入；经常预算收入 $FgpFxz;  
ABSA Asia Limited 南非联合亚洲有限公司 m4@y58n=  
absolute change 绝对数值变更 fNi&1J-/  
absolute expenditure 实际开支 6NCa=
9  
absolute guideline figure 绝对准则数字 H7e/6t<x  
absolute interest 绝对权益 {Y9m;b,X  
absolute order of discharge 绝对破产解除令
6dh@DG*k  
absolute profit margin 绝对利润幅度 FxKb  
absolute value 实值；绝对值 )>ed6A
1  
absolutely vested interest 绝对既得权益 Q~4o{"3.'  
absorbed cost 已吸收成本；已分摊成本 \<VwGbzFi  
absorption 吸收；分摊；合并
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absorption rate 吸收率；摊配率；分摊率 a$MMp=p  
ACB Finance Limited 亚洲商业财务有限公司  ]D7z&h  
acceptable form of reciprocity 合理的互惠条件 N1I1!!$K;%  
acceptable rate 适当利率；适当汇率 v&U'%1|  
acceptance agreement 承兑协议 H{x}gBQ  
acceptance for honour 参加承兑 nm*!#hx  
acceptor 承兑人；接受人；受票人 b9(d@2MtK  
acceptor for honour 参加承兑人 V|{ )P@Q  
accident insurance 意外保险 Dd*T5A?  
Accident Insurance Association of Hong Kong 香港意外保险公会 piO+K!C0n:  
accident insurance scheme 意外保险计划 5cP]  
accident year basis 意外年度基准 p]:~z|.Ba  
accommodation 通融；贷款 sm}v0V.Js  
accommodation bill 通融票据；空头票据 F5%-6@=  
accommodation party 汇票代发人 5.xvOi|.  
account balance 帐户余额；帐户结余 pi5Al)0  
account book 帐簿 ##

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account collected in advance 预收款项 eF"7[_+D  
account current book 往来帐簿 SV]M]CAe  
account of after-acquired property 事后取得的财产报告 LaJc;Jt$  
account of defaulter 拖欠帐目 ']f]:X;6w  
account payable 应付帐款 mCtuyGY  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "twV3R  
account receivable 应收帐款 ;4F[*VF!w  
account receivable report 应收帐款报表 l~&efAJ-$  
account statement 结单；帐单；会计财务报表 [j}%&
$  
account title 帐户名称；会计科目 s.KJYP  
accountant's report 会计师报告 -MHu BgYJ-  
Accountant's Report Rules 会计师报告规则
+F 6KGK[  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /Os)4yH\  
Accounting Arrangements 《会计安排》 5cyl:1Ln  
accounting basis 会计基础 U*k$pp6\b~  
accounting by Official Receiver 破产管理署署长呈交的帐目 4ej$)AdW3  
Accounting Circular 《会计通告》 #>~$`Sg  
accounting class 会计类别 + 7E6U*  
accounting date 记帐日期；会计结算日期 X\$
|oiR  
accounting for money 款项核算 ;pb~Zk/[,w  
Accounting Officer 会计主任 oLX6w  
accounting period 会计报告期；会计期 3 %dbfT j  
accounting policy 会计政策；会计方针 x`%;Q@G  
accounting practice 会计惯例 Aid{PGDk  
accounting principle 会计准则 r9s1\7]x  
accounting record 会计记录 AGCqJ8`|T  
accounting report 会计报告 =q[3/'2V$?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 FL/y{;  
Accounting Society of China 中国会计学会 ;=)CjC8)  
accounting statement 会计报表 QE)g==d  
accounting system 会计制度；会计系统 ,3GM'e{hV  
accounting transaction 会计事项；帐务交易 &r DOqj  
accounting treatment 会计处理 p//">l=Ps  
accounting year 会计年度 Z1\_[GA  
accretion 增值；添加 M?$-u  
accrual 应计项目；应累算数目 x6,S#p  
accrual basis 应计制；权责发生制 LUo3y'  
accrual basis accounting 应计制会计；权责发生制会计 "!Mu5Ga  
accrue 应累算；应计 51;(vf  
accrued benefit 应累算利益 1oX"}YY1  
accrued charges 应计费用 4G_dnf_  
accrued cumulative preference share dividend 应累算的累积优先股股息 %7 J  
accrued expenses 应累算费用 r*+9<8-ZX<  
accrued interest payable 应付利息；应计未付利息 tMyD^jVC  
accrued interest receivable 应收利息；应计未收利息 RNX}Wlo-s  
accrued right 累算权益 %Si3t2W/  
accruing profit 应累算的利润 \3)%p('  
accumulated fiscal reserve 累积财政储备 sSD(mO<(  
accumulated profit 累积利润；滚存溢利 XJ@ /r,2  
accumulated reserve 累积储备 i,4JS,82I  
accumulation of surplus income 累积收益盈余 U}Xc@- \ ?  
acquired assets 既得资产 y-sQ"HPN  
acquisition 收购；购置；取得 8zVXQ!'  
acquisition cost 购置成本 )[nzmL*w  
acquisition expenses 购置费用 XkdNWR0  
acquisition of 100% interest 收购全部股权 YT:<AJm  
acquisition of control 取得控制权 wau81rSd  
acquisition of fixed assets 购置固定资产 2s6Vy  
acquisition of shell “买壳” O=mGL  
acquisition price 收购价
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act of God 天灾 o~iL aN\+  
acting partner 执事合伙人 Xd|5{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 e2B~j3-?z  
active partner 积极参与的合伙人 `RmB{qgB  
active trading 交投活跃 |qbJ]v!  
actual circulation 实际流通 y/i"o-}}~|  
actual cost 实际成本 SxH}/I|W  
actual expenditure 实际开支；实际支出 F=P|vYL&&  
actual income 实际入息；实际收入；实际收益 %eT/
:I  
actual market 现货市场 Zs{ `Yf^Q  
actual price 现货价；实际价格 #4cuNX5m%  
actual profit 实际利润 Yhlk#>I  
actual quotation 实盘；实际价位；实际报价 PL8akA#  
actual year basis 按实际年度计算 Nz:  
actuals 实货  K8ThZY%  
actuarial investigation 精算调查 'Ob5l:  
actuarial principle 精算原则 9L&AbmIr  
actuarial report 精算师报告 t}oxHEa V  
Actuarial Society of Hong Kong 香港精算学会 }%XNB1/`  
actuarial valuation 精算师估值 +[F9Q,bH@b  
actuary 精算师 B2Orw8F  
ad referendum agreement 暂定协议；有待覆核的协定 HQUL?URt  
ad valorem duty 从价税；按值征税 ?2=c'%w7  
ad valorem duty system 从价税制 j:sac*6m  
ad valorem fee 从价费 Y":hb;
&  
ad valorem tariff 从价关税 xMuy[)b  
additional allowance 额外免税额 S3oU7*OZ  
additional amount for unexpired risk 未过期风险的额外款额 vMC;5r6*d  
additional assessable profit 补加应评税利润 k2;8~LqF  
additional assessment 补加评税 m=}kGzIY4  
additional commitment 额外承担 ix$+NM<n  
additional commitment vote 额外承担拨款 NKI&n]EO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0`qq"j[6a  
additional dependent parent allowance 供养父母额外免税额 $@#nn5^IX  
additional provision 额外拨款 E=
x\f "Z  
additional stamp duty 附加印花税 % vP{C  
additional tax 补加税罚款；补加税款 W%$p,^@S5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d5],O48A  
adjudged bankrupt 被裁定破产 T!*7G:\f"  
adjudicated bankrupt 裁定破产人 5VPuHY2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `iY)3Rq  
adjudication of bankruptcy 裁定破产；宣告破产 @?%"nK  
adjudication of insolvency 裁定无力偿还债务 dm 2_Fj  
adjusted actual 经调整的实数；调整后的实数 $jntT(V  
adjusted current assets 经调整的流动资产；调整后的流动资产 $qEJO=v  
adjusted figure 经调整的数字；调整后的数额 %%3ugD5i!  
adjusted liabilities 经调整的负债；调整后的负债 HR V/ A  
adjusted loss 经调整的亏损；调整后的亏损
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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 :?^(&3;  
adjusted profit 经调整的利润；调整后的利润 @a3<fmJ  
adjusted surplus 经调整的盈余额；调整后的盈余额 WW_X:N~~e\  
adjusted value 经调整的价值；调整后的价值 ~_oTEXT^O  
adjustment 调整；修订；理算〔保险〕 0loC^\f  
adjustment centre 调剂中心 sy#Gb#=#  
adjustment lag 调整过程的时间差距；调整时差 {6AJ>}3  
adjustment mechanism 调整机制 6Q>w\@lF  
adjustment of loss 亏损调整 Aqc(  
adjustment process 调整过程；调整程序 hFjW.~B  
adjustment range 调整幅度 rms&U)?  
administered exchange rate 受管制汇率 Y{S/A*X  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 " DFg"  
administration expenses 行政费用 dy0!Zz  
administration fee 手续费；行政费 zZ wD)p?_g  
administration in bankruptcy 破产管理 WFdS#XfV  
administration order 遗产管理令 gGX/p6"  
administrator 管理人；遗产管理人 :,u+[0-S  
administrator of the estate 遗产管理人 H_2hr[  
admission of debt 债项承认书 un/R7"  
admission of proof 接纳债权证明 0I&rZMpF&  
advance 放贷款项；垫付款项；预支款项；预付款项 $C>EnNx  
advance account 暂支帐目；预付款帐户 ]#qdA(Kl  
advance compensation 预付补偿金 N" 8o
0>  
advance from shareholder 股东垫款 `2Z=Lp  
advance pending reimbursement 预支以待日后付还 mB :lp=c`  
advanced economy 先进经济体系 yw
dNwNJ  
advancement 预付；预付财产 KOxD%bX_  
advances warrant 垫款令 Jw^+t)t  
advancing 贷出 2sTyuH
.  
adverse balance 逆差 /U`"|3  
adverse exchange 逆汇 +`4|,K7'  
advertisement addressed to shareholders 在报章刊登的致股东通告 W)"q9(T?%  
advice for collection 托收通知书 -cW5v  
advice of drawing 提款通知书；汇票通知书 FJ!>3V;}  
advice of payment 付款通知 V?gQ`( ,  
Advisory Committee [Securities and Futures Commission] qzLRA.#f^  
谘询委员会〔证券及期货事务监察委员会〕 vJ{\67tK  
Advisory Committee on Diversification 经济多元化谘询委员会 6lhVwgy3A  
affidavit 誓章；遗产申报誓章 B%t^QbU#\  
affidavit of no receipt 述明无收款的誓章 vKW%l  
affiliate 联号；联营公司；附属公司 -R8RAwsLG  
affiliated company 附属公司；联号；联营公司 UxW>hbzr&V  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 RDZq(rKc  
affordability 负担能力 e9:l  
African Development Bank [AfDB] 非洲开发银行 ^\CQWgY(  
after-acquired property 事后取得的财产 s)N1@RBR  
after-hours dealing 市后交易 7OZs~6(  
after-tax profit 税后盈利；税后利润；税后溢利 E*ic9Za8`h  
agency agreement 代理协议 eGE,zkj FY  
agency expenses 代理机构的开支 mI.*b(Irp  
agency fee 代理费 'Hg(N?1"  
Agency Law 《代理法》 x88$#N>Q5  
agent 代理人；承销人 aB Yhk|Ei  
agent of company 公司代理人 7!%cKZCY  
agent's fee 代理人费；经纪费 o0/03O  
aggregate 总计；总数；总体数字 ]EK"AuEz`  
aggregate amount 总款额；总额 mrJQB I+  
aggregate assets and liabilities 总体资产与负债 >WpPYUbH  
aggregate at constant price 按固定价格计算的总体数字 w&H ?;1  
aggregate demand 总需求 V^0*S=N
 
aggregate gross position 总持仓量 +-oXW>`&  
aggregate limit 总限额 b+C>p2%  
aggregate of salaries tax 合计薪俸税 ,4\vi|  
aggregate performance 总体表现；总体业绩 Rub""Ga  
aggregate supply 总体供应 #e#8I7P  
aggregate surplus 总盈余 2"mO"2d%  
aggregate total 整体总额 I8[G!u71)_  
aggregate value 总值；合计价值 CEUR-LK0  
aggregated basis 合计基准 lfGiw^  
aggregated net chargeable income 合计应课税入息实额 1|gEY;Ru  
aggregation 合并计算；合计；总和 1xx-}AIH#  
aggregation of incomes of husband and wife 夫妇入息合并计算 (YR] X_  
aggregation of property 财产的总和 9LFg":  
agio 差价；贴水 [Ea5Bn;~!  
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》 :l6sESr  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;Y~;G7  
《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》 D8h~?phK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "_(o% \"7  
《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》 O,bj_CWx  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment s=6w-'; V  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b\^.5SEw  
agreement for a settlement 授产协议 |mKd5[$  
agreement for assignment 转让协议 C!.6:Aj  
agreement for sale 售卖协议；买卖协议 p<![JeV  
agreement for sale and purchase 买卖协议 0h; -Y
g  
agreement for the payment of interest 支付利息协议 ^+P]
_< 43  
agreement for the repayment of money 还款协议 sQ`8L+oY  
agreement of reinsurance 再保险协议 W0?yPP=.  
Agricultural Bank of China 中国农业银行
Z|~<B4#c  
air passenger departure tax 飞机乘客离境税 a.gu  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }R J2\CP  
airport tax 机场税 G?[#<W@+  
alcohol duty 酒精税 plp).Gq  
alienation 让与；让渡；转让 8gx^e./  
alimony 生活费；赡养费 ?G3OAx?<  
All Ordinaries Index [AOI] 所有普通股指数 ikY=}  
all risks 全险；综合险 >#V8l@IH  
All Sales Record for Stock Market 《股票市场成交报告》 PL VF  
Allied Capital Resources Limited 新联财务有限公司 6L*y$e"Qc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ;/YSQt)rc>  
allocation letter 拨款信件 =|jOio=s:  
allocation of fund 分配款项；预留款项 V^f'4*~'  
allocation of profit 利润分配；溢利分配 ,2]6cP(6qQ  
allocation warrant 拨款令 &QE* V  
allotment 分配；配股 kp0>8rkF  
allotment notice 股份配售通知；配股通知 8HWY]:|oh  
allotment of shares 股份分配 S4tdWA  
allowable 可获宽免；免税的 MLp5Y\8*  
allowable business loss 可扣除的营业亏损 !Hgq7vZG  
allowable expenses 可扣税的支出 L=VuEF  
allowance 免税额；津贴；备抵；准备金 ]{;K|rCR-  
allowance for debts 债项的免税额 .Oim7JQ8  
allowance for depreciation by wear and tear 耗损折旧免税额 air{1="<-  
allowance for funeral expenses 殡殓费的免税额 NcPzmW{#;g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .*y{[."!  
allowance for repairs and outgoings 修葺及支出方面的免税额 zS?L3*u  
allowance to debtor 给债务人的津贴 ebQYk$@  
alteration of capital 资本更改 8Y4YE(x5  
alternate trustee 候补受托人 iedoL0#  
amalgamation 合并 <x1(}x:u`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i/WYjo  
ambit of charges 征税范围；收费范围 PAqziq.  
amended valuation 经修订的估值 mDo]5 i<  
American Commodities Exchange 美国商品交易所 6v.*%E*P  
American Express Bank Limited 美国运通银行 T$'Ja'9Kj  
American Stock Exchange 美国证券交易所 {E@@14]g  
amortization 摊销 } #$Y^ +UN  
amount due from banks 存放银行同业的款项 kWr*+3Xq  
amount due from banks abroad 存放海外银行同业的款项 :yO)g]KF  
amount due from holding companies 控股公司欠款 LtCkDnXk  
amount due from local banks 存放本港银行同业的款项 e+2!)w)[  
amount due to banks 银行同业的存款 ,g/UPK8K=  
amount due to banks abroad 海外银行同业的存款 Vg2s~ce{  
amount due to holding companies 控股公司存款 X3q'x}{  
amount due to local banks 本港银行同业的存款 _~6AUwM  
amount due to outport banks 外埠银行同业的存款 r{Xh]U&>k  
amount for note issue 发行纸币的款额 <6Br]a60RR  
amount of bond 担保契据的款额 X, J.!:4`  
amount of consideration 代价款额 <]"aP1+C  
amount of contribution 供款数额 N>@AsI  
amount of indebtedness 负债款额 `oq 3G }  
amount of principal of the loan 贷款本金额 F!.@1Fi1  
amount of rates chargeable 应征差饷数额 XD*$$`+#  
amount of share capital 股本额 A87Tyk2Pi  
amount of sums assured 承保款额 _{-GR-  
amount of variation 变动幅度 qk<tLvD_'  
amount of vote 拨款数额 iT IW;Cv  
amount payable 应付款额 0
Wk}d(f  
amount receivable 应收款额 O@Xl_QNxc!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2
)mKcUL-  
analysis 分析 /eZAA
H  
ancillary risk 附属风险 nfl6`)oW  
annual account 周年帐目；周年帐目报表；年度决算；年结 2W|j K  
annual accounting date 年结日期 _:=w6jCk  
annual allowance 每年免税额；年积金；年度津贴；年津 9;q@;)'5  
annual balance 年度余额 a_FJNzL  
annual disposable income 每年可动用收入 %#"uK:(N  
annual estimates 周年预算 <y~`J`-  
annual fee 年费 @{~x
:P5g  
annual general meeting 周年大会 y?Fh%%uNr  
annual growth rate 年增率；每年增长率 d4gl V`%.  
annual long-term supplement 长期个案每年补助金 KWU#Swa`  
annual pensionable emolument 可供计算退休金的年薪 !AP|ozkL  
annual report 年报 G4ZeO:r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C9({7[k^%  
annual return 周年报表；周年申报表；每年报税表格 S1zV.]  
Annual Return Rules 《周年报表规则》 j2tw`*S+  
annual review of consumer prices 每年消费物价回顾 .wYx_  
annual roll-forward basis 逐年延展方式 5GC{)#4  
annual salary 年薪 ]Kil/Y  
annual statement 年度报表；年度决算表 -s4qm)\  
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 c_&iGQ  
annuitant 年金受益人 L +-B,466  
annuity 年金 3u-j`7  
annuity contract 年金合约 4B!]%Mw;c  
annuity on human life 人寿年金 Kkdd}j
 
antecedent debt 先前的债项 Z#MPlw0B  
ante-dated cheque 倒填日期支票 #^#N%_8  
anticipated expenditure 预期开支 c~z{/L  
anticipated net profit 预期纯利 1+Ja4`o,iS  
anticipated revenue 预期收入 PK!=3fK4\F  
anti-inflation measure 反通货膨胀措施 SyX>zN!  
anti-inflationary stance 反通货膨胀立场 ld`oIEj!P_  
apparent deficit 表面赤字 @ttcFX1:W  
apparent financial solvency 表面偿债能力 q4lL7@_  
apparent partner 表面合伙人 }fL8<HM\'c  
application for personal assessment 个人入息课税申请书 L@0DT&5  
application of fund 资金应用 L 'H1\' o  
application to release as liquidator and to destruct the books of accounts and documents D",ZrwyJ  
申请免除清盘人职务及毁灭帐簿与文件 $UO7AHk  
appointed actuary 委任精算师 b8Y1.y"#  
appointed auditor 委任核数师；委任审计师 r'k-*I  
appointed trustee 委任的受托人 Pg7W:L7  
appointer 委任人 *#dXW\8qu  
apportioned pro rata 按比例分摊 ^]AjcctGr  
apportionment 分配；分摊 bWG}>{fj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }JAg<qy}  
apportionment formula 分摊方程式 V=\&eS4^"  
apportionment of estate duty 遗产税的分摊 ATH0n>)  
appraisal 估价；评估 4s.wQ2m  
appreciable growth 可观增长 9:4P7  
appreciable impact 显着影响 h`?0=:Tru  
appreciable increase 可观增长 NTls64AS.  
appreciation 增值；升值 !#g`R?:g  
appreciation against other currencies 相对其他货币升值 ` _[\j]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -9vAY+s.  
appreciation tax 增值税 :n{rVn}G  
appropriation 拨款；拨用；拨付 .lTU[(qwu  
appropriation account 拨款帐目 '+Ts IJh  
Appropriation Bill 拨款法案 +#,t  
appropriation-in-aid system 补助拨款办法 ayHI(4!$j  
approved assets 核准资产 2mVH*\D  
approved basket stock 认可一篮子证券 dV.)+X7<  
approved budget 核准预算 1K4LEga`  
approved charitable donation 认可慈善捐款  H[fD >  
approved charitable institution 认可慈善机构 el5F>)  
approved currency 核准货币；认可货币 Y=/HsG\W]  
approved estimates 核准预算 oI/@w  
approved estimates of expenditure 核准开支预算 Y-7x**I  
approved overseas insurer 核准海外保险人 5/>G)&  
approved overseas trust company 核准海外信托公司 &%C4rAd2  
approved pooled investment fund 核准汇集投资基金 !V7VM_}@Y  
approved provident fund scheme 认可公积金计划 ;x|4Tm  
approved provision 核准拨款 2gb49y~  
approved redeemable share 核准可赎回股份 kSoAnJ|  
approved regional stock 认可地区性证券 Uiv;0Tovl  
approved retirement scheme 认可退休金计划 VOp8
,!  
approved subordinated loan 核准附属贷款 rL&585  
arbitrage 套戥；套汇；套利 hRtnO|Z6  
arbitrageur 套戥者；套汇者 %pe7[/

  
arbitrary amount 临时款项 GDZe6*  
arrangement 措施；安排；协定 VCkhK9(N  
arrears 欠款 s[8<@I*u  
arrears of pay 欠付薪酬 Op\l  
arrears of revenue 逾期未收税款；逾期未收的帐项 nRb#M  
articles of association 组织章程；组织细则；组织章程细则 YdhrFw0`~r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?Ju=L|  
ascertainment of profit 确定利润 `{ou4H\  
"Asia Clear" “亚洲结算系统” M@ ! {m  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3Akb|r  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3[-L'!pOX3  
Asian Development Fund [ADF] 亚洲发展基金 >c;qIP)Z  
Asian dollar bond 亚洲美元债券 oIQor%z  
Asian dollar market 亚洲美元市场 O9:vPbn  
Asian dollar rate 亚洲美元利率 xAon:58m{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `b# w3 2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 adHHnH`,  
asked price 沽盘；喊价；索价；卖方报价 //_v"dqP{)  
assessable income 应评税入息 yrE|cH'f0  
assessable loss 应评税亏损 &&Vz=6N  
assessable profit 应评税利润 ){L`hQ*=w  
assessable value 应评税值 D.
)R8X  
assessed profit 估定利润 (B7M*e  
assessed value 经评估价值 fW <qp  
assessment 评税；评定；估价；评税单 wNcf7/ky  
assessment number 评税编号；估价编号 Cq}LKiu  
assessment of additional tax 补加税评税 Cf@WjgR  
assessment of performance 业绩评估；实绩评价 O`rAqO0F  
Assessor 评税主任 r#d~($[93  
asset price bubbles 资产价格泡沫 *-ZJF6  
asset-backed securities 具资产保证的证券 Nr uXXd  
assets accretion 资产增值 CdC&y}u  
assets and liabilities 资产与负债 rP^2MH"  
assets betterment statement 资产递增表；资产改进表 }#a
d  
assets lending 实物放款；有抵押贷款 CQ"5bnR  
assets of the company passing on the death 死者去世时转移的公司资产 Wd3/Y/MD  
assets pledged as security for liabilities 用作负债抵押的资产 <eQS16  
assets portfolio 资产投资组合 6]CY[qEaR$  
assets price 资产价格 yLipuMNV  
assets quality 资产质素 ro|dB  
assets realization 资产变现 OiJ1&Fz(  
assets refinancing arrangement 资产再集资安排 svHs&v  
assets securitization 资产证券化 @0-<|,^]  
assets situated outside Hong Kong 在香港以外地方的资产 Z_ak4C  
assets stripping 削减资产；拆卖资产 -]A,S
Bs  
assets value 资产值 bt-y6,> +E  
assignee 承让人 ~eA7:dZLb  
assignment 转让；转让书；转让契 cQA;Y!Q#  
assignment of interest 权益转让 |J?KHI  
assignment of letters patent and trade mark 专利证书及商标转让 6rq:jvlx$  
assignment of property 物业转让；物业转让书 HT[<~c  
assignment right 转让权 ||0mfb  
assignor 转让人 @'7'3+ c  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @m<xpel  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 v0apEjT  
associate member 附属会员 W(9-XlYKE  
associated body corporate 相联法人团体 }BzV<8F  
associated company 相联公司；联属公司
Fnzv&  
associated corporation 相联法团 [59_n{S 1  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N0vr>e`  
公认会计师公会〔英国〕 [yW0U:m  
Association of Futures Exchange Brokers 香港期货经纪协会 ?FA} ;?v  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 */u_RJ  
association of underwriters 承保人组织 ovvR{MTc  
assumption of control 接管 l> W?XH  
assurance 担保；保险；转易；转易书 UQ}[2x(Kb  
assurance of interest 权益的转易 \h!%U*!7{  
at 19XX price 按一九ＸＸ年价格计算 ;
vy"i
 
at a discount 按赔价计算；按贴水价格计算；打折扣 7:)=  
at a premium 按溢价计算；按升水价格计算 OT+=H)/  
at call 通知付款；按通知 &&nvv&a  
at constant market price 按固定市价计算 :uSo2d  
at constant price 按固定价格计算 ;wa-\Z  
at cost 按成本计算 p$`71w)'[  
at current market price 按当时市价计算；按现时市价计算 @aAB#,  
at current price 按当时价格计算；按现时价格计算 N>/!e787OU  
at factor cost 按要素成本计算；按生产要素成本计算 ;%0$3a  
at money-of-the-day price 按付款当日价格计算 m6a`OkP  
at or better 按指定或较佳价位〔买卖指令〕 [U5[;BNRD  
at par 按面值计算；平价 iV58 m  
at sight 见票即付 O&RW[ml*3  
at the close 按收市盘 Pv|g.hH9m  
at the opening 按开市盘 mCb(B48]%X  
attestation 见证；见证条款 {^a"T'+  
at-the-money option 平价期权 c>6dlWTqX  
attorney 受权人；受托代表人 M%92^;|`  
attornment 新拥有人承认书 "v@Y[QI  
attributable profit 可归属利润 @n"7L2wY  
attributable share value 可归属股份价值 u!hY bCB  
Auckland Stock Exchange 奥克兰证券交易所 jhgS@g=@ZC  
auction 拍卖 >E;kM B  
auctioneer 拍卖商 w9<<|ZaU  
audit 审计；核数 opU=49b  
Audit Commission 审计署 ^~9fQJNs  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Z-z^0QO  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 zkt`7Pg;J  
audit review 帐目审查 AJ}QS?p8s  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 
X'Q?Mh  
audited account 审计帐目；经审计的帐目 /Jj7+?  
audited annual account 经审计的周年帐目 hjf!FY*F  
audited balance sheet 经审计的资产负债表 T$rhz)_q  
auditor 核数师；核数主任；审计师 ;)$bhNFHx  
auditor's certificate 核数师证明书；审计师证明书 o@:${>jw  
auditor's report 核数师报告；审计师报告 MdXOH$ps  
Aussie bond 澳元债券 ndg1E;>  
austerity budget 紧缩预算 DcYL8u  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E:vgG|??  
Australia All Ordinaries Index 澳洲所有普通股票指数 "AYm
*R  
Australian Dollar [AUD] 澳元 |y1O M  
Australian Options Market 澳大利亚期权市场 C# zYZ JZ  
Australian Securities Commission 澳洲证券事务监察委员会 mh#NmW>n  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 mv] .  
Australian Stock Exchange 澳大利亚证券交易所 D+#OB|&Dn  
Austrian Schilling [ATS] 奥地利先令 Voy
1  
authentication 认证；鉴证 $~7uDq  
authority to purchase 委托购买证；委购书 2qd5iOhX+  
authorization 认可；核准；授权；授权书 I\e/ Bv^  
authorization by direction 指示授权
YYNh| 2  
authorization by instruction 指令授权 E$SYXe[,  
authorization by warrant 令状授权 ,Tp:. "  
authorization of unit trust 单位信托的认可 {=K);z  
authorized agent 指定代理人 q)j b9e   
authorized capital 法定资本 X* 4C?v  
authorized clerk 出市员 f/xQy}4+~E  
authorized dealer 认可交易商 W(5XcP(  
authorized financial institution 认可财务机构 /cHUqn30a  
authorized fund 认可基金 |\.:h":!0~  
authorized fund house 获授权的基金公司；认可基金公司 @TJxU  
authorized institution 认可机构 Ec/&?|$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 90wGS_P04  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 R?{f:,3R  
authorized insurer 获授权保险人；获认可承保人 +Vv+<M  
authorized investment 特准投资项目 =[JstiT?E  
authorized person 获授权人 K_
!R  
authorized representative 获授权代表 )J^5?A  
authorized share capital 法定股本 E)3Ah!  
automated quotation system 自动报价系统 'p FK+j  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lA{JpH_Y8s  
自动交易系统〔香港期货交易所有限公司〕 $^:s)Yv  
automatic adjustment mechanism 自动调整机制 #| pn,/  
automatic adjustment system 自动调整系统 ^F)t>K$0m  
Automatic Clearing House 自动票据交换所 s(Y2]X4 (  
automatic exchange rates accumulation system 自动化汇率累集系统 nsL"'iQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]l7rM"  
automatic teller machine [ATM] 自动柜员机 FEH+ PKSc  
autopay 自动转帐 ;!S i_b2  
available assets 可用资产 z:^(#G{  
available fiscal reserve 现存财政储备 t:x"]K  
available profit 可用利润 n\ 'PNB  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 n'To:  
average 平均；平均数；海损 &=*sN`  
average basic salary 平均基本薪金 z0H+Or  
average consumer expenditure 平均消费开支；一般消费开支 y(ceEV  
average cost 平均成本 \@[Y~:  
average cost of land production 增辟土地平均成本 4A`U [r_>D  
average daily turnover 平均每日成交额 xX?9e3(  
average daily wage rate 平均每日工资率 =;"eZ  
average expenditure pattern 平均开支模式 }}qY,@eeX  
average growth rate 平均增长率 9!_JV;2  
average net fixed assets 固定资产平均净值 z"nMR_TTu  
average of relatives 相对价格平均数 `@xnpA]l  
average price 平均价格 (:P#l&f  
average propensity to consume 平均消费倾向；一般消费倾向 00B,1Q HP  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;Q8`5h   
average rate 平均率 MQe|\SMd  
average revenue 平均收入；平均收益 K=! C\T"I%  
average stock 平均库存；平均存货 C{:U<q  
average yearly rent 平均年租 b@S~ =  
avoidance of double taxation 避免双重课税 e?7y$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 n/Dg)n?
 
 9mW   
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