一些有用的会计术语(也不知道发的地方对不对)A

A: <>I4wqqb  
A share Ａ股；甲类股份 xmp^`^v*  
abatement of tax 减税；减扣免税额 CgxGvM4  
ABN AMRO Bank N.V. 荷兰银行 O\=c&n~`  
above-the-line expenditure 线上项目支出；经常预算支出 g*a|QBj%  
above-the-line receipt 线上项目收入；经常预算收入 3`3`iN!8\@  
ABSA Asia Limited 南非联合亚洲有限公司 ckCb)r_  
absolute change 绝对数值变更 *\4u:1Cu  
absolute expenditure 实际开支 2Ysl|xRo  
absolute guideline figure 绝对准则数字 .Km6 (U  
absolute interest 绝对权益 j 5{"j  
absolute order of discharge 绝对破产解除令 f;Uf=.#F  
absolute profit margin 绝对利润幅度 *B ]5K{N  
absolute value 实值；绝对值 9d8bh4[  
absolutely vested interest 绝对既得权益 T>e4Og"?  
absorbed cost 已吸收成本；已分摊成本 ouO<un  
absorption 吸收；分摊；合并 AC& }8w[>u  
absorption rate 吸收率；摊配率；分摊率 FXd><#U  
ACB Finance Limited 亚洲商业财务有限公司 i<>zN^zn  
acceptable form of reciprocity 合理的互惠条件 KH_~DZU*5  
acceptable rate 适当利率；适当汇率 eT<T[; m  
acceptance agreement 承兑协议 8H<:?D/tH  
acceptance for honour 参加承兑 $EUlh^  
acceptor 承兑人；接受人；受票人 [L4s.l_#  
acceptor for honour 参加承兑人 m c q!_#{y  
accident insurance 意外保险 `Ir{ax&H.e  
Accident Insurance Association of Hong Kong 香港意外保险公会 sPoH12?AL  
accident insurance scheme 意外保险计划 =bDy :yY}  
accident year basis 意外年度基准 }2CVA.Qm!  
accommodation 通融；贷款 ?Gr2@,jlD  
accommodation bill 通融票据；空头票据 6Q}WX[| tQ  
accommodation party 汇票代发人 Dqh rg;  
account balance 帐户余额；帐户结余 =U)e_q  
account book 帐簿 5$;#=WAY  
account collected in advance 预收款项 ^9wQl!e ob  
account current book 往来帐簿 8/oO}SLF  
account of after-acquired property 事后取得的财产报告 l:?w{'i$  
account of defaulter 拖欠帐目 /_g-w93   
account payable 应付帐款 pipO,n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;wF 0s  
account receivable 应收帐款 Q xg)Wb#  
account receivable report 应收帐款报表 a3?D@@Qnw  
account statement 结单；帐单；会计财务报表 8e{S(FZ7Ed  
account title 帐户名称；会计科目 8IrA{UU  
accountant's report 会计师报告 mYRW/8+g  
Accountant's Report Rules 会计师报告规则 +PfXc?VU  
accounting and auditing procedure 会计与审计程序；会计与核数程序  p;k7\7  
Accounting Arrangements 《会计安排》 <+iL@'SgF  
accounting basis 会计基础 c^a Dr  
accounting by Official Receiver 破产管理署署长呈交的帐目 |y}iOI  
Accounting Circular 《会计通告》 $CgR~D2G  
accounting class 会计类别 i<ug("/  
accounting date 记帐日期；会计结算日期 )*tV  
accounting for money 款项核算 WD${f#]N  
Accounting Officer 会计主任 ,ag:w<
km  
accounting period 会计报告期；会计期 CpG]g>]L&[  
accounting policy 会计政策；会计方针 =MCQNyf+  
accounting practice 会计惯例 ;kv/(veQ1<  
accounting principle 会计准则 [n!5!/g>j  
accounting record 会计记录 gdKn!; ,w#  
accounting report 会计报告 [Kc"L+H\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 QW[ gDc  
Accounting Society of China 中国会计学会 I&lb5'6D  
accounting statement 会计报表 b!hs|emo;  
accounting system 会计制度；会计系统 {6, l#z  
accounting transaction 会计事项；帐务交易 Aq~}<qkIF+  
accounting treatment 会计处理 /6@~XO)w  
accounting year 会计年度 [(65^Zl`  
accretion 增值；添加 zv>3Tc0R  
accrual 应计项目；应累算数目 : #om6}  
accrual basis 应计制；权责发生制 0%f
}w0]:  
accrual basis accounting 应计制会计；权责发生制会计 XNd%3rm,  
accrue 应累算；应计 $wq[W,'#L  
accrued benefit 应累算利益 <[W41{  
accrued charges 应计费用 -<MA\iSP  
accrued cumulative preference share dividend 应累算的累积优先股股息 $MPh\T  
accrued expenses 应累算费用 KbP( ;  
accrued interest payable 应付利息；应计未付利息 @_ Q  
accrued interest receivable 应收利息；应计未收利息 +^0Q~>=VD  
accrued right 累算权益 y53f73Cg  
accruing profit 应累算的利润 YrRD3P.P  
accumulated fiscal reserve 累积财政储备 7F!(60xY  
accumulated profit 累积利润；滚存溢利 l]wjH5mz=i  
accumulated reserve 累积储备 2qQG  
accumulation of surplus income 累积收益盈余 S.Rqu+  
acquired assets 既得资产 S(nZ]QEG  
acquisition 收购；购置；取得 +?I1Og  
acquisition cost 购置成本 { t1|6R0  
acquisition expenses 购置费用 F!yr};@^p  
acquisition of 100% interest 收购全部股权 _${//`ia=  
acquisition of control 取得控制权 q5D_bm7,3  
acquisition of fixed assets 购置固定资产 `mt.=d  
acquisition of shell “买壳” njoU0f1`  
acquisition price 收购价 ) }.<lSw  
act of God 天灾 G{C27k>wa  
acting partner 执事合伙人 ,k=1'7d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 hynX5,p;.  
active partner 积极参与的合伙人 1B#Z<p  
active trading 交投活跃 -hjGPu  
actual circulation 实际流通 d@u)'AY%/  
actual cost 实际成本 +dB/SC-^U  
actual expenditure 实际开支；实际支出 =!pfgE  
actual income 实际入息；实际收入；实际收益 e_iXR#bZc  
actual market 现货市场 yi
-S^  
actual price 现货价；实际价格 WhU-^`[*  
actual profit 实际利润 ZBX,4kxK7  
actual quotation 实盘；实际价位；实际报价 YN<:k Wu  
actual year basis 按实际年度计算 Q;EQ8pL?"  
actuals 实货 <XAW-m9SC  
actuarial investigation 精算调查 W{6%Hhp  
actuarial principle 精算原则 djG
zJLH  
actuarial report 精算师报告 |5(< Vk=  
Actuarial Society of Hong Kong 香港精算学会 'tRaF  
actuarial valuation 精算师估值 Kq. MmR!gl  
actuary 精算师 s2'] "wM  
ad referendum agreement 暂定协议；有待覆核的协定 &t0toEj  
ad valorem duty 从价税；按值征税 h%0hryGB  
ad valorem duty system 从价税制 D6MktE)'  
ad valorem fee 从价费
cI g|sn  
ad valorem tariff 从价关税 q)Uh_l.Cj  
additional allowance 额外免税额 [`'[)B  
additional amount for unexpired risk 未过期风险的额外款额 L4wKG&  
additional assessable profit 补加应评税利润 %?`TyVt&0  
additional assessment 补加评税 `tZ-8f  
additional commitment 额外承担 v\;hI5WY  
additional commitment vote 额外承担拨款 h4\j=Np  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 265sNaX  
additional dependent parent allowance 供养父母额外免税额 #^Io9dAh  
additional provision 额外拨款 L(Ffa(i  
additional stamp duty 附加印花税  <m7T`5+  
additional tax 补加税罚款；补加税款 WOgPhJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @mbR I0  
adjudged bankrupt 被裁定破产 2:>|zmh_  
adjudicated bankrupt 裁定破产人 xbeVqP  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Xgs 31#K  
adjudication of bankruptcy 裁定破产；宣告破产 K.{:H4_  
adjudication of insolvency 裁定无力偿还债务 Z\@m_/g  
adjusted actual 经调整的实数；调整后的实数 I,pI2  
adjusted current assets 经调整的流动资产；调整后的流动资产 
+d=cI  
adjusted figure 经调整的数字；调整后的数额 |i-d#x8  
adjusted liabilities 经调整的负债；调整后的负债 B > sTM  
adjusted loss 经调整的亏损；调整后的亏损 ?cF-w!>o8  
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 \@ jYY~
 
adjusted profit 经调整的利润；调整后的利润 nKP[U=ac  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ba]J3Yp,z  
adjusted value 经调整的价值；调整后的价值 yhBf%m  
adjustment 调整；修订；理算〔保险〕 a/(IvOy#6  
adjustment centre 调剂中心 /%'>?8/  
adjustment lag 调整过程的时间差距；调整时差 oK!W<#  
adjustment mechanism 调整机制 zURob MpE#  
adjustment of loss 亏损调整 -5_[m@Vr  
adjustment process 调整过程；调整程序 |KM<\v(A{  
adjustment range 调整幅度 p?q~.YY  
administered exchange rate 受管制汇率 R>05MhA+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qit D{;  
administration expenses 行政费用 2d`:lk%\  
administration fee 手续费；行政费 S<+/Ep 2  
administration in bankruptcy 破产管理 AZi|85rN  
administration order 遗产管理令 >We:gKxr  
administrator 管理人；遗产管理人 mROXwzL
 
administrator of the estate 遗产管理人 _Coh11  
admission of debt 债项承认书 \vU1*:3  
admission of proof 接纳债权证明 BWd{xP y  
advance 放贷款项；垫付款项；预支款项；预付款项 h)vRvfcmY  
advance account 暂支帐目；预付款帐户  YjV-70'  
advance compensation 预付补偿金 D{4Ehr "T  
advance from shareholder 股东垫款 x
K3 xiR  
advance pending reimbursement 预支以待日后付还 cc"L> XoK  
advanced economy 先进经济体系 w,'"2^Cwy  
advancement 预付；预付财产 U6R"eQUTV  
advances warrant 垫款令 v@8=u4  
advancing 贷出 6axDuwQ  
adverse balance 逆差 Ckelr  
adverse exchange 逆汇 7i,Z
c]  
advertisement addressed to shareholders 在报章刊登的致股东通告 `9+>2*k  
advice for collection 托收通知书 2L'vB1`  
advice of drawing 提款通知书；汇票通知书 wGXnS"L!  
advice of payment 付款通知 @L)=epC  
Advisory Committee [Securities and Futures Commission] e>:bV7h j~  
谘询委员会〔证券及期货事务监察委员会〕 c2,1d`  
Advisory Committee on Diversification 经济多元化谘询委员会 Ot]Y/;K  
affidavit 誓章；遗产申报誓章 2I2#o9(Ar  
affidavit of no receipt 述明无收款的誓章 w# t[sI"IT  
affiliate 联号；联营公司；附属公司 ,s?7EHtC  
affiliated company 附属公司；联号；联营公司 LHt{y3l]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]Gm$0uS  
affordability 负担能力 c]y"5;V8  
African Development Bank [AfDB] 非洲开发银行 {u1Rc/Lw  
after-acquired property 事后取得的财产 /Ww_
fY  
after-hours dealing 市后交易 QzzV+YG$(4  
after-tax profit 税后盈利；税后利润；税后溢利 d]v4`nc  
agency agreement 代理协议 N<xf=a+j  
agency expenses 代理机构的开支 /p=9"?  
agency fee 代理费 !+E|{Zj  
Agency Law 《代理法》 ~}c`r4  
agent 代理人；承销人 LOD'iiH6  
agent of company 公司代理人 kg>Ymo.  
agent's fee 代理人费；经纪费 ae)0Yu`*G7  
aggregate 总计；总数；总体数字 UHtxzp =[  
aggregate amount 总款额；总额 Pmj]"7Vd[  
aggregate assets and liabilities 总体资产与负债 BZXP%{njS  
aggregate at constant price 按固定价格计算的总体数字 #b~wIOR)Z  
aggregate demand 总需求 >UP{=`  
aggregate gross position 总持仓量 ed,w-;(n~  
aggregate limit 总限额 B"-gK20vY  
aggregate of salaries tax 合计薪俸税 :uAW  
aggregate performance 总体表现；总体业绩 s[V$fvW  
aggregate supply 总体供应 ,@_$acm  
aggregate surplus 总盈余 L=. 4x=%%  
aggregate total 整体总额 n.[0#Ur&}  
aggregate value 总值；合计价值 {L!w/IeX  
aggregated basis 合计基准 Bh9O<|E  
aggregated net chargeable income 合计应课税入息实额 !Cm<K*c"&E  
aggregation 合并计算；合计；总和 %'}L.OvG  
aggregation of incomes of husband and wife 夫妇入息合并计算 _L6WbRu|  
aggregation of property 财产的总和 MNE{mV(  
agio 差价；贴水 ^8mF
0K&  
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》 GP%8
3T  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment nt/+?Sj  
《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》 f PoC yl  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0/8rYBV  
《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》 kKFSCl/g  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment b6IYo!3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *cdr,AD?lH  
agreement for a settlement 授产协议 !bn
uCc  
agreement for assignment 转让协议 idm!6]  
agreement for sale 售卖协议；买卖协议 Y* #'Gh,  
agreement for sale and purchase 买卖协议 kAbkhZ1^  
agreement for the payment of interest 支付利息协议 z2m%L0  
agreement for the repayment of money 还款协议 1_Um6vS#  
agreement of reinsurance 再保险协议 TJ:B_F*bSk  
Agricultural Bank of China 中国农业银行 OHqc,@a;+  
air passenger departure tax 飞机乘客离境税 \haJe~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $c-h'o  
airport tax 机场税 &&0,;r,-)  
alcohol duty 酒精税 |(gq:O  
alienation 让与；让渡；转让 t'uZho~^F  
alimony 生活费；赡养费 Lp; {&=PIo  
All Ordinaries Index [AOI] 所有普通股指数 c2}?[\U]  
all risks 全险；综合险 E^.y$d~dS  
All Sales Record for Stock Market 《股票市场成交报告》 f`5e0;zm  
Allied Capital Resources Limited 新联财务有限公司 uzO%+B!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 f\Bd lOJ>  
allocation letter 拨款信件 }+[H~8)5  
allocation of fund 分配款项；预留款项 `U4R% qhWA  
allocation of profit 利润分配；溢利分配 Bi"7FF(z  
allocation warrant 拨款令 zN(fZT}K5  
allotment 分配；配股 g)*[W>M  
allotment notice 股份配售通知；配股通知 f-9&n4=H  
allotment of shares 股份分配 dbTPY`  
allowable 可获宽免；免税的 ubV|s|J  
allowable business loss 可扣除的营业亏损 DWB.dP *8  
allowable expenses 可扣税的支出 (+<SR5,/3  
allowance 免税额；津贴；备抵；准备金 |Ire#0Nwx  
allowance for debts 债项的免税额 p
@@TOS  
allowance for depreciation by wear and tear 耗损折旧免税额 1 l'Wb2g>A  
allowance for funeral expenses 殡殓费的免税额 %nJ^0X_]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t[B\'f!  
allowance for repairs and outgoings 修葺及支出方面的免税额 @ 8yV15!
 
allowance to debtor 给债务人的津贴 ,?GEL>F  
alteration of capital 资本更改  {g?$u  
alternate trustee 候补受托人 _B`'1tNx  
amalgamation 合并  5;+OpB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B\a-Q,Wf  
ambit of charges 征税范围；收费范围 4,m aA  
amended valuation 经修订的估值 <4z |"(  
American Commodities Exchange 美国商品交易所 B$aA=+<S  
American Express Bank Limited 美国运通银行 :E/]Bjq$;  
American Stock Exchange 美国证券交易所 ^[}^+  
amortization 摊销 UY*3b<F}  
amount due from banks 存放银行同业的款项  k%V#{t.  
amount due from banks abroad 存放海外银行同业的款项 Z 6^AO=3  
amount due from holding companies 控股公司欠款 =[!&&,c=  
amount due from local banks 存放本港银行同业的款项 !/G2vF"  
amount due to banks 银行同业的存款 TI-8I)  
amount due to banks abroad 海外银行同业的存款 @Otom'O  
amount due to holding companies 控股公司存款 oD]tHuDa  
amount due to local banks 本港银行同业的存款 zhH-lMNj-  
amount due to outport banks 外埠银行同业的存款 1u&}Lq(  
amount for note issue 发行纸币的款额 &MnS( 82L  
amount of bond 担保契据的款额 >3V{I'^^-  
amount of consideration 代价款额 $:V'+s4o  
amount of contribution 供款数额 h#9X0u7j  
amount of indebtedness 负债款额 [z$th  
amount of principal of the loan 贷款本金额 OD!b*Iy|  
amount of rates chargeable 应征差饷数额 2xvTijO0  
amount of share capital 股本额 !|{
T>yy  
amount of sums assured 承保款额 6q ._8%  
amount of variation 变动幅度 [psW+3{bG  
amount of vote 拨款数额 w-l:* EV8  
amount payable 应付款额 yTWP1  
amount receivable 应收款额 c%_I|h<?iT  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UD`bK a`E  
analysis 分析 RiC1lCE  
ancillary risk 附属风险 g+o
SbC  
annual account 周年帐目；周年帐目报表；年度决算；年结 4S>A}rWz  
annual accounting date 年结日期 _p/ _t76s  
annual allowance 每年免税额；年积金；年度津贴；年津 GGcNaW'  
annual balance 年度余额 6@?4z Rkz  
annual disposable income 每年可动用收入 O,"4HZG  
annual estimates 周年预算 Q?KWiF
A}'  
annual fee 年费 FU9q|!2Y  
annual general meeting 周年大会 p9k'.H^:_  
annual growth rate 年增率；每年增长率 >%k:++b{  
annual long-term supplement 长期个案每年补助金 _|`
~CLE[  
annual pensionable emolument 可供计算退休金的年薪 ,)3%@MwO  
annual report 年报 ]NS{q85  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lAU`7uE  
annual return 周年报表；周年申报表；每年报税表格 e;9Z/);#s  
Annual Return Rules 《周年报表规则》 }p 0\  
annual review of consumer prices 每年消费物价回顾 HV@C@wmg  
annual roll-forward basis 逐年延展方式 B2QttcJ  
annual salary 年薪 d 6 t#4!  
annual statement 年度报表；年度决算表 ?yop#tjCbY  
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 rf_(pp)  
annuitant 年金受益人 fB+4mEG@  
annuity 年金 (055>D6  
annuity contract 年金合约 <&:OSd:%  
annuity on human life 人寿年金 v0)I rO  
antecedent debt 先前的债项 };"-6e/9  
ante-dated cheque 倒填日期支票 -J8&!S8X  
anticipated expenditure 预期开支 5hwe ul>S  
anticipated net profit 预期纯利 f QSP]?  
anticipated revenue 预期收入 v< qN-zG  
anti-inflation measure 反通货膨胀措施 - Te+{  
anti-inflationary stance 反通货膨胀立场 SoX\S|}%6[  
apparent deficit 表面赤字
(27bNKr  
apparent financial solvency 表面偿债能力 v7x%V%K  
apparent partner 表面合伙人 ygoA/*s  
application for personal assessment 个人入息课税申请书 D+G?:mR  
application of fund 资金应用 $'#hCs  
application to release as liquidator and to destruct the books of accounts and documents tQ=P.14>:  
申请免除清盘人职务及毁灭帐簿与文件 (T
t\6-  
appointed actuary 委任精算师 CX/ _\0G4  
appointed auditor 委任核数师；委任审计师 d>[=]  
appointed trustee 委任的受托人 H/"$#8-/  
appointer 委任人 Q-<N)K$F(4  
apportioned pro rata 按比例分摊 xwK{}==U  
apportionment 分配；分摊 3Au3>q,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SPfz/ q{  
apportionment formula 分摊方程式 / i[F  
apportionment of estate duty 遗产税的分摊 C;]}Ht:~I  
appraisal 估价；评估 57 (bd0@8  
appreciable growth 可观增长 7]se!k,  
appreciable impact 显着影响 UXpF$=  
appreciable increase 可观增长 \ vf&Ldk  
appreciation 增值；升值 F(+,M~  
appreciation against other currencies 相对其他货币升值 g{{DC )>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z2'3P{#s  
appreciation tax 增值税 aQzDOeTi  
appropriation 拨款；拨用；拨付 4eOS+&  
appropriation account 拨款帐目 (JV [7u -  
Appropriation Bill 拨款法案 -JgN$Sf  
appropriation-in-aid system 补助拨款办法 [XK^3pT_  
approved assets 核准资产 L-. +yNX)  
approved basket stock 认可一篮子证券 r6_g/7.-  
approved budget 核准预算 />^sGB  
approved charitable donation 认可慈善捐款 GHeucG}?  
approved charitable institution 认可慈善机构 Sep/N"7~t  
approved currency 核准货币；认可货币 w)}' {]P"c  
approved estimates 核准预算 /G*]3=cSe  
approved estimates of expenditure 核准开支预算 (lPiv+'n  
approved overseas insurer 核准海外保险人 klpYtQ  
approved overseas trust company 核准海外信托公司 j{QzD^t  
approved pooled investment fund 核准汇集投资基金 miWog8j  
approved provident fund scheme 认可公积金计划 [_kis  
approved provision 核准拨款 NVyel*
QE  
approved redeemable share 核准可赎回股份 ux>wa+XFa  
approved regional stock 认可地区性证券 ->"Z1  
approved retirement scheme 认可退休金计划 O^/z7,  
approved subordinated loan 核准附属贷款 %DOV)Qc2  
arbitrage 套戥；套汇；套利 rjk{9u1a"  
arbitrageur 套戥者；套汇者 u*n%cXY;J/  
arbitrary amount 临时款项 JK.<(=y\  
arrangement 措施；安排；协定 $W}YXLFj?  
arrears 欠款 4WspPHj  
arrears of pay 欠付薪酬 1nGpW$Gx  
arrears of revenue 逾期未收税款；逾期未收的帐项 Q`= ,&;T>  
articles of association 组织章程；组织细则；组织章程细则 n:dnBwY  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f%#q}vK-  
ascertainment of profit 确定利润 'P'f`;'_DC  
"Asia Clear" “亚洲结算系统” ":
igYh  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,u.G6"<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 vGX L'k  
Asian Development Fund [ADF] 亚洲发展基金 M/?*?B  
Asian dollar bond 亚洲美元债券 vca]yK<u  
Asian dollar market 亚洲美元市场 b{ M'aV  
Asian dollar rate 亚洲美元利率 $W_sIS0\z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 OoIs'S-Z#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _z6_mmMp  
asked price 沽盘；喊价；索价；卖方报价 `2 6t+Tb  
assessable income 应评税入息 J_-K"T|f  
assessable loss 应评税亏损 {KQ]"a 6  
assessable profit 应评税利润 >]dH1@@  
assessable value 应评税值 P:8qmDXo  
assessed profit 估定利润 v?6g. [;?  
assessed value 经评估价值 {wK|C<K  
assessment 评税；评定；估价；评税单 )#%v1rR  
assessment number 评税编号；估价编号  yxx9h3  
assessment of additional tax 补加税评税 |[+/ ]Y  
assessment of performance 业绩评估；实绩评价 NC@L,)F  
Assessor 评税主任 ^uCZO  
asset price bubbles 资产价格泡沫 [N=v=J9  
asset-backed securities 具资产保证的证券 8?l/
x  
assets accretion 资产增值 yq6Gyoi<  
assets and liabilities 资产与负债 TmEJ!)*  
assets betterment statement 资产递增表；资产改进表 DH IC:6EY  
assets lending 实物放款；有抵押贷款 ja2BK\"1:  
assets of the company passing on the death 死者去世时转移的公司资产 eN,6p'&  
assets pledged as security for liabilities 用作负债抵押的资产 Ns2<wl-  
assets portfolio 资产投资组合 %+8"-u  
assets price 资产价格 cPp<+ ts  
assets quality 资产质素 z79c30y]"  
assets realization 资产变现 j3t,Cx  
assets refinancing arrangement 资产再集资安排 %3kS;AaA  
assets securitization 资产证券化 Y[~Dj@Q<  
assets situated outside Hong Kong 在香港以外地方的资产 zm~sq_=^  
assets stripping 削减资产；拆卖资产 |#i|BVnoE  
assets value 资产值 <>71;%e;'  
assignee 承让人 lnQfpa8j  
assignment 转让；转让书；转让契 ^.gBHZ  
assignment of interest 权益转让 UlD]!5NO  
assignment of letters patent and trade mark 专利证书及商标转让  I?R?rW
 
assignment of property 物业转让；物业转让书 bnzIDsw!Q  
assignment right 转让权 E7`Q=4@e  
assignor 转让人 KAI/*G\z  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
@h E7F}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ge_Gx*R  
associate member 附属会员 e8,!x9%J  
associated body corporate 相联法人团体 %=*nJvYS  
associated company 相联公司；联属公司 *]K/8MbiF  
associated corporation 相联法团 JqTR4[`Z\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Dkyw3*LCn%  
公认会计师公会〔英国〕 ;N?raz2mEi  
Association of Futures Exchange Brokers 香港期货经纪协会 @3v[L<S{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -Cc2|~n  
association of underwriters 承保人组织
g3*J3I-O  
assumption of control 接管 bAwFC2jO[  
assurance 担保；保险；转易；转易书 }trQ<*D  
assurance of interest 权益的转易  k:i}xKu  
at 19XX price 按一九ＸＸ年价格计算 ?#0m[
k&`  
at a discount 按赔价计算；按贴水价格计算；打折扣 0J z|BE3Y  
at a premium 按溢价计算；按升水价格计算 GOU>j"5}2  
at call 通知付款；按通知 {oVoN>gp  
at constant market price 按固定市价计算 Qj3l>O
 
at constant price 按固定价格计算 8{B]_: -:  
at cost 按成本计算 $ISx0l~  
at current market price 按当时市价计算；按现时市价计算 _t-e.2a v  
at current price 按当时价格计算；按现时价格计算 N2.(0 G  
at factor cost 按要素成本计算；按生产要素成本计算 qA>C<NL  
at money-of-the-day price 按付款当日价格计算 ?'/#Gt`  
at or better 按指定或较佳价位〔买卖指令〕 M{)|9F  
at par 按面值计算；平价 Dd'4W  
at sight 见票即付 lU8X{SV!  
at the close 按收市盘 N_o|2  
at the opening 按开市盘 bH`r=@.:cu  
attestation 见证；见证条款 Q&`if O  
at-the-money option 平价期权 Vg^,Ky,  
attorney 受权人；受托代表人 ,sZ)@?e  
attornment 新拥有人承认书 rp_Aw  
attributable profit 可归属利润 c4 bo  
attributable share value 可归属股份价值 &s~b1Va  
Auckland Stock Exchange 奥克兰证券交易所 "?Yf3G:\0  
auction 拍卖
*wl&Zzx  
auctioneer 拍卖商 #-7m@EU;O  
audit 审计；核数 &]S\GnqlU]  
Audit Commission 审计署 j<PpCL_8%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +@BjQ|UZ  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 :TRhk.  
audit review 帐目审查 X$(YCb  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +2JC**)I
 
audited account 审计帐目；经审计的帐目 ]&_z@Z.i  
audited annual account 经审计的周年帐目 e3=-
7FU  
audited balance sheet 经审计的资产负债表 20`QA u)'  
auditor 核数师；核数主任；审计师 Lgrpy  
auditor's certificate 核数师证明书；审计师证明书 a_(fqoW  
auditor's report 核数师报告；审计师报告 k`=&m"&#  
Aussie bond 澳元债券 bZCNW$C3l  
austerity budget 紧缩预算 ZRn!z`.0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PL*1-t?#  
Australia All Ordinaries Index 澳洲所有普通股票指数 9iM[3uyO  
Australian Dollar [AUD] 澳元 
jpt-5@5O  
Australian Options Market 澳大利亚期权市场 u!TMt8+c  
Australian Securities Commission 澳洲证券事务监察委员会 P*g:rg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 lnWscb3t  
Australian Stock Exchange 澳大利亚证券交易所 =y]FcxF  
Austrian Schilling [ATS] 奥地利先令 !f01.Tq8  
authentication 认证；鉴证 +z O.|`+  
authority to purchase 委托购买证；委购书 !)HB+yr  
authorization 认可；核准；授权；授权书 a~wlD.P  
authorization by direction 指示授权 0NM
mN_Lr  
authorization by instruction 指令授权 Jl
-:@[;  
authorization by warrant 令状授权 ,r,$x4*  
authorization of unit trust 单位信托的认可 ;dquld+q  
authorized agent 指定代理人 }~!KjFbs  
authorized capital 法定资本 qt=nN-AC(  
authorized clerk 出市员 .mvpFdn  
authorized dealer 认可交易商 k~=W1R%  
authorized financial institution 认可财务机构 V]6CHE:BS  
authorized fund 认可基金 I.{%e;Reg  
authorized fund house 获授权的基金公司；认可基金公司 q 1~3T;Il  
authorized institution 认可机构 k*|WI$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 xF8 8'p'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ry`Y +  
authorized insurer 获授权保险人；获认可承保人 6fV;V:1{  
authorized investment 特准投资项目 ^+u/Lw&  
authorized person 获授权人 UhbGU G  
authorized representative 获授权代表 '"]QAj?N  
authorized share capital 法定股本 LDYk\[81  
automated quotation system 自动报价系统 m:]60koz]o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] dw3H9(-lp  
自动交易系统〔香港期货交易所有限公司〕 `s~[q  
automatic adjustment mechanism 自动调整机制 u$ a7  
automatic adjustment system 自动调整系统 ';KZ.D  
Automatic Clearing House 自动票据交换所 !Nx'4N`&l  
automatic exchange rates accumulation system 自动化汇率累集系统 I`S?2i2H  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Ybp';8V  
automatic teller machine [ATM] 自动柜员机 pe>[Ts`2F  
autopay 自动转帐 XG8UdR|  
available assets 可用资产 )|`w;F>  
available fiscal reserve 现存财政储备 n1)~/ >  
available profit 可用利润 {8w,{p`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 qU+qY2S:  
average 平均；平均数；海损 vxl!`$Pi  
average basic salary 平均基本薪金 `c'R42SA  
average consumer expenditure 平均消费开支；一般消费开支 Qt"i  
average cost 平均成本 9k3RC}dEr  
average cost of land production 增辟土地平均成本 \PM5B"MDZ  
average daily turnover 平均每日成交额 p&W{g$D>  
average daily wage rate 平均每日工资率 f!13Ob<8r  
average expenditure pattern 平均开支模式 P*3PDa@  
average growth rate 平均增长率 f;]C8/W  
average net fixed assets 固定资产平均净值 2'7)D}p  
average of relatives 相对价格平均数 :0vKt 6>Sp  
average price 平均价格 8~:s$~&r  
average propensity to consume 平均消费倾向；一般消费倾向 0jM
S!"k   
average propensity to save 平均储蓄倾向；一般储蓄倾向 !f)^z9QX8  
average rate 平均率 wG",Obja  
average revenue 平均收入；平均收益 f_;6uCCO  
average stock 平均库存；平均存货 &m{vLw  
average yearly rent 平均年租 _)-y&  
avoidance of double taxation 避免双重课税 3?uah'D5  
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 -b'a-?  
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