一些有用的会计术语(也不知道发的地方对不对)A

A: iBo-ANnK9  
A share Ａ股；甲类股份 2WUBJ-qnuT  
abatement of tax 减税；减扣免税额 :>3&"T.  
ABN AMRO Bank N.V. 荷兰银行 c(Ha"tBJ  
above-the-line expenditure 线上项目支出；经常预算支出 rM=Hd/ki5  
above-the-line receipt 线上项目收入；经常预算收入 nr-
mf]W&  
ABSA Asia Limited 南非联合亚洲有限公司 )<^ ~${$U  
absolute change 绝对数值变更 ok6e=c '  
absolute expenditure 实际开支 :T{or-  
absolute guideline figure 绝对准则数字 8dA
/dMQ  
absolute interest 绝对权益 $s]@%6f  
absolute order of discharge 绝对破产解除令 iMA)(ZS  
absolute profit margin 绝对利润幅度 %BG5[XQ7  
absolute value 实值；绝对值 >8JvnBFx=  
absolutely vested interest 绝对既得权益 l&|{uk  
absorbed cost 已吸收成本；已分摊成本 "V^jAPDXb  
absorption 吸收；分摊；合并 %[Ds-my2  
absorption rate 吸收率；摊配率；分摊率 I^ >zr.zA  
ACB Finance Limited 亚洲商业财务有限公司 -+PPz?0  
acceptable form of reciprocity 合理的互惠条件 c''O+,L1+  
acceptable rate 适当利率；适当汇率 rSJ}qRXwU  
acceptance agreement 承兑协议 =VY4y]V
 
acceptance for honour 参加承兑 {VNeh  
acceptor 承兑人；接受人；受票人 ,3n}*"K  
acceptor for honour 参加承兑人 ffB]4  
accident insurance 意外保险 xK y<o  
Accident Insurance Association of Hong Kong 香港意外保险公会 A&M/W'$s  
accident insurance scheme 意外保险计划 >u/yp[Ky  
accident year basis 意外年度基准 (w^&NU'e  
accommodation 通融；贷款 `q@~78`  
accommodation bill 通融票据；空头票据 EV(/@kN2  
accommodation party 汇票代发人 A!Yqj~  
account balance 帐户余额；帐户结余 eoL)gIM%  
account book 帐簿 ttKfZ0  
account collected in advance 预收款项 #-f^;=7  
account current book 往来帐簿 lLDHx3+  
account of after-acquired property 事后取得的财产报告 iIF'!K=q  
account of defaulter 拖欠帐目 .X
E]vo  
account payable 应付帐款 ?#[K&$}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 l2v}PALs  
account receivable 应收帐款 K5ph x  
account receivable report 应收帐款报表 '9[_w$~(  
account statement 结单；帐单；会计财务报表  y]+A7|  
account title 帐户名称；会计科目 GbE3:;JI  
accountant's report 会计师报告 vOj$-A--qU  
Accountant's Report Rules 会计师报告规则 d{trO;%#f  
accounting and auditing procedure 会计与审计程序；会计与核数程序 LtU+w*Gj  
Accounting Arrangements 《会计安排》 wS^-o  
accounting basis 会计基础 v6n(<0:  
accounting by Official Receiver 破产管理署署长呈交的帐目 T*ic?!  
Accounting Circular 《会计通告》 c"$_V[m  
accounting class 会计类别 -)Vj08aP  
accounting date 记帐日期；会计结算日期 [<`+9R  
accounting for money 款项核算 Aa Ma9hvT!  
Accounting Officer 会计主任 0x &^{P~  
accounting period 会计报告期；会计期 'oEmbk8Hg  
accounting policy 会计政策；会计方针 P>kx{^  
accounting practice 会计惯例 x('yBf  
accounting principle 会计准则 l^"G\ZVI  
accounting record 会计记录 8(I"C$D!k  
accounting report 会计报告 z?a
DOh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @gj5'  
Accounting Society of China 中国会计学会 NAU<?q<)  
accounting statement 会计报表 gi6_la+  
accounting system 会计制度；会计系统 i,HAXPi  
accounting transaction 会计事项；帐务交易 ,@;<u'1\G  
accounting treatment 会计处理 [y:LA~q  
accounting year 会计年度 \'KzSkC8  
accretion 增值；添加 QezK&iJg  
accrual 应计项目；应累算数目 ?l(hS\N,  
accrual basis 应计制；权责发生制 Q4PXC$u  
accrual basis accounting 应计制会计；权责发生制会计 KJ~pY<a?  
accrue 应累算；应计 X ,  
accrued benefit 应累算利益 gn%"df
m  
accrued charges 应计费用 : L>d]Hn  
accrued cumulative preference share dividend 应累算的累积优先股股息 `otQ'e~+t  
accrued expenses 应累算费用 1%+
^SR72  
accrued interest payable 应付利息；应计未付利息 D5p22WY  
accrued interest receivable 应收利息；应计未收利息 FN R& :  
accrued right 累算权益 gkdjH8
(2  
accruing profit 应累算的利润 o(zg_!P  
accumulated fiscal reserve 累积财政储备 L}mhMxOTi  
accumulated profit 累积利润；滚存溢利 x9e 9$ww}  
accumulated reserve 累积储备 vKC>t95  
accumulation of surplus income 累积收益盈余 4kM<L}J#  
acquired assets 既得资产 'yNp J'  
acquisition 收购；购置；取得 P:vy  
acquisition cost 购置成本 O+N-x8W{  
acquisition expenses 购置费用 <gy'@w?  
acquisition of 100% interest 收购全部股权 0d2%CsMS"D  
acquisition of control 取得控制权 tF
QFpbI  
acquisition of fixed assets 购置固定资产 $3ILVT  
acquisition of shell “买壳” KOQTvJ_#  
acquisition price 收购价 Bz{ g4!ku  
act of God 天灾 /b|sv$BN  
acting partner 执事合伙人 xpk|?/6  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {;zPW!G  
active partner 积极参与的合伙人 4
l*&3Ar  
active trading 交投活跃 v+G:,Tc"  
actual circulation 实际流通 ;D1IhDC  
actual cost 实际成本 W#[!8d35$  
actual expenditure 实际开支；实际支出 f/x "yUq  
actual income 实际入息；实际收入；实际收益 1
W u  
actual market 现货市场 SMyg=B\x?7  
actual price 现货价；实际价格 1dcy+ !>  
actual profit 实际利润 MlZ`g,{  
actual quotation 实盘；实际价位；实际报价 cOQy|v`KD,  
actual year basis 按实际年度计算 nM`)`!/  
actuals 实货 A M2M87{t  
actuarial investigation 精算调查 -,dQ&Qf?  
actuarial principle 精算原则 D|o@(V  
actuarial report 精算师报告 %8Z,t+'  
Actuarial Society of Hong Kong 香港精算学会 qHCs{ u  
actuarial valuation 精算师估值 _+En%p.m  
actuary 精算师 )R4<* /C:w  
ad referendum agreement 暂定协议；有待覆核的协定 :m\KQ1sq  
ad valorem duty 从价税；按值征税 u_BSWhiW  
ad valorem duty system 从价税制 hqPn~Tq  
ad valorem fee 从价费 q*OKA5  
ad valorem tariff 从价关税
g$b*#  
additional allowance 额外免税额
.IXwa,  
additional amount for unexpired risk 未过期风险的额外款额 y#+o*(=fRE  
additional assessable profit 补加应评税利润 ?la_ +;m  
additional assessment 补加评税 f#5JAR  
additional commitment 额外承担 8=~>B@'  
additional commitment vote 额外承担拨款 w%;'
uN_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lI 1lP 1  
additional dependent parent allowance 供养父母额外免税额 lNb\^b  
additional provision 额外拨款 ={^#E?  
additional stamp duty 附加印花税 oK6lCGM5  
additional tax 补加税罚款；补加税款 tOw 0(-:iq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x8Sq+BY  
adjudged bankrupt 被裁定破产 G$ FBx  
adjudicated bankrupt 裁定破产人 ~<aB-.d  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 C)
j)j&  
adjudication of bankruptcy 裁定破产；宣告破产 y`\Mhnj  
adjudication of insolvency 裁定无力偿还债务 8GldVn.u  
adjusted actual 经调整的实数；调整后的实数 PS6`o  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^v-'=1ub?  
adjusted figure 经调整的数字；调整后的数额 #A;Z4jK  
adjusted liabilities 经调整的负债；调整后的负债 YkX=n{^  
adjusted loss 经调整的亏损；调整后的亏损 ''uI+>Y  
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 p/h&_^EXU  
adjusted profit 经调整的利润；调整后的利润 ~-d.3A$u  
adjusted surplus 经调整的盈余额；调整后的盈余额 OX4D'  
adjusted value 经调整的价值；调整后的价值 _GqE'VX  
adjustment 调整；修订；理算〔保险〕 Br5Io=/wg  
adjustment centre 调剂中心 W1Qc1T8  
adjustment lag 调整过程的时间差距；调整时差 $4 Uy3C+6  
adjustment mechanism 调整机制 !\1W*6U8;  
adjustment of loss 亏损调整 Oq6n.:8g"  
adjustment process 调整过程；调整程序 T;@>O^  
adjustment range 调整幅度 ]'(7T#  
administered exchange rate 受管制汇率 tHbPd.^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9eiBj  
administration expenses 行政费用 l,wN@Nk  
administration fee 手续费；行政费 N_D+d4@  
administration in bankruptcy 破产管理 L?x?+HPY.  
administration order 遗产管理令 Z@!W?Ed  
administrator 管理人；遗产管理人 I&8m5F?$`  
administrator of the estate 遗产管理人 I})
t  
admission of debt 债项承认书 #~;8#!X  
admission of proof 接纳债权证明 AF]!wUKxy  
advance 放贷款项；垫付款项；预支款项；预付款项 @88i/ Z_  
advance account 暂支帐目；预付款帐户 Ky#B'Bh}`g  
advance compensation 预付补偿金 t[hocl/6  
advance from shareholder 股东垫款 on?/tHys  
advance pending reimbursement 预支以待日后付还 +E|ouFI  
advanced economy 先进经济体系 ?bAFYF0!I  
advancement 预付；预付财产 gqRTv_;  
advances warrant 垫款令 % Au$E&sj  
advancing 贷出 '*u;:[73  
adverse balance 逆差 \_nmfTr
!K  
adverse exchange 逆汇 yPYJc  
advertisement addressed to shareholders 在报章刊登的致股东通告 "R@N|Qx'  
advice for collection 托收通知书 u=o"^  
advice of drawing 提款通知书；汇票通知书 @BUqQ9q:  
advice of payment 付款通知 AijTT%  
Advisory Committee [Securities and Futures Commission] $?AA"Nz  
谘询委员会〔证券及期货事务监察委员会〕 aLt{
X)?  
Advisory Committee on Diversification 经济多元化谘询委员会 }Xj_Y]T  
affidavit 誓章；遗产申报誓章
d~-p;i  
affidavit of no receipt 述明无收款的誓章 *)1Vs'!-  
affiliate 联号；联营公司；附属公司 '%C.([  
affiliated company 附属公司；联号；联营公司 4UjE*Aq  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 g)qnjeSs]  
affordability 负担能力 ^85n9a?8  
African Development Bank [AfDB] 非洲开发银行 8zDH<Gb  
after-acquired property 事后取得的财产 {$YD-bqY  
after-hours dealing 市后交易 x ;,xd  
after-tax profit 税后盈利；税后利润；税后溢利 FLI8r:  
agency agreement 代理协议 p''"E$B/(  
agency expenses 代理机构的开支  F'FZ?*a  
agency fee 代理费 lk1Gs{(qhH  
Agency Law 《代理法》 @B[Cc`IN"  
agent 代理人；承销人 l/zC##1+.  
agent of company 公司代理人 P<!$A  
agent's fee 代理人费；经纪费 (%yc5+f!  
aggregate 总计；总数；总体数字 !]+Z%ed`%  
aggregate amount 总款额；总额 5!jNL~M  
aggregate assets and liabilities 总体资产与负债 > ' 0 ][~  
aggregate at constant price 按固定价格计算的总体数字 6h6?BQSE  
aggregate demand 总需求 wZ8 MhE  
aggregate gross position 总持仓量 kN|5 J  
aggregate limit 总限额 ]/Yy-T#@  
aggregate of salaries tax 合计薪俸税 dyiEK)$h  
aggregate performance 总体表现；总体业绩 "C.7;Rvkp>  
aggregate supply 总体供应 [Am`5&J  
aggregate surplus 总盈余 |( 9#vt#  
aggregate total 整体总额 )S};k=kG  
aggregate value 总值；合计价值 ?7MwTi8{F  
aggregated basis 合计基准 tQ/ #t<4D  
aggregated net chargeable income 合计应课税入息实额 HJaw\zbL  
aggregation 合并计算；合计；总和 kEhm'  
aggregation of incomes of husband and wife 夫妇入息合并计算 ct4 [b|  
aggregation of property 财产的总和 i4zV
(  
agio 差价；贴水 }?]yxa~  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 [~c'|E8Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <o!&Kk9  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 _b_?9b-)D  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ``|RO[+2  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 dMs||&|&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment {{*]bGko  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 AXP`,H  
agreement for a settlement 授产协议 7X{bB  
agreement for assignment 转让协议 6QLQ1k`  
agreement for sale 售卖协议；买卖协议 BCUt`;q ]B  
agreement for sale and purchase 买卖协议 BBR"HMa
4  
agreement for the payment of interest 支付利息协议 &49$hF g6"  
agreement for the repayment of money 还款协议 Mp"'?zf  
agreement of reinsurance 再保险协议 ct}%Mdg  
Agricultural Bank of China 中国农业银行 pq[X)]z|  
air passenger departure tax 飞机乘客离境税 W.`Xm(y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Zfy
~mv$  
airport tax 机场税 zf3:<CRX5  
alcohol duty 酒精税 
Va@6=U7c  
alienation 让与；让渡；转让 mvq7G  
alimony 生活费；赡养费 PB(  
All Ordinaries Index [AOI] 所有普通股指数 mPfUJ#rS  
all risks 全险；综合险 1%spzkE 3P  
All Sales Record for Stock Market 《股票市场成交报告》 6UW:l|}4#2  
Allied Capital Resources Limited 新联财务有限公司 9Ue7 ~"=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 uR:=V9O  
allocation letter 拨款信件 Yi&-m}  
allocation of fund 分配款项；预留款项 m io1kDq<  
allocation of profit 利润分配；溢利分配 =^Sw*[eiy  
allocation warrant 拨款令 Bhu@2KdA  
allotment 分配；配股 w;c#drY7S  
allotment notice 股份配售通知；配股通知 E {KS a  
allotment of shares 股份分配 z_Wm HB  
allowable 可获宽免；免税的 Yn4)Zhkk  
allowable business loss 可扣除的营业亏损 ,<$YVXe/  
allowable expenses 可扣税的支出 n{^<&GWox  
allowance 免税额；津贴；备抵；准备金
(7;J
"2M  
allowance for debts 债项的免税额 q11QAx4p  
allowance for depreciation by wear and tear 耗损折旧免税额 7"F|6JP"$c  
allowance for funeral expenses 殡殓费的免税额 @q+cmJKv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j&dx[4|m:h  
allowance for repairs and outgoings 修葺及支出方面的免税额 vS$oT]-hKE  
allowance to debtor 给债务人的津贴 &{zwM |Q@?  
alteration of capital 资本更改 dY/u<4  
alternate trustee 候补受托人 +[whh  
amalgamation 合并 4e+BqCriC*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *5y W  
ambit of charges 征税范围；收费范围 n{64g+  
amended valuation 经修订的估值 V~T`&  
American Commodities Exchange 美国商品交易所 '<%Nw-  
American Express Bank Limited 美国运通银行 "*w)puD  
American Stock Exchange 美国证券交易所 *Mwfo
d  
amortization 摊销 #dZ/UM(u  
amount due from banks 存放银行同业的款项 M'umoZmW0  
amount due from banks abroad 存放海外银行同业的款项 QJ#u[hsMFp  
amount due from holding companies 控股公司欠款 &nqdl+|G*  
amount due from local banks 存放本港银行同业的款项 w|}W(=#  
amount due to banks 银行同业的存款 NtY*sUKRD  
amount due to banks abroad 海外银行同业的存款 9fP) Fwih  
amount due to holding companies 控股公司存款 QB/7/PW{H\  
amount due to local banks 本港银行同业的存款 ]yAEjn9cN  
amount due to outport banks 外埠银行同业的存款 ~v2V`lxh  
amount for note issue 发行纸币的款额 r(: 8!=~K  
amount of bond 担保契据的款额 w%3Fg~Up  
amount of consideration 代价款额
\E$1lc  
amount of contribution 供款数额 ,u}<Ws8N  
amount of indebtedness 负债款额 OL=ET)Y  
amount of principal of the loan 贷款本金额 8:HSPDU.  
amount of rates chargeable 应征差饷数额 [jl2\3*  
amount of share capital 股本额 
AanH{  
amount of sums assured 承保款额 .!JMPf"QEI  
amount of variation 变动幅度 6z#lN>Y-`  
amount of vote 拨款数额 u0XP(dH  
amount payable 应付款额 Dac ^*k=D  
amount receivable 应收款额 1C_'H.q<=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :[Qp2Gg O\  
analysis 分析 R}DX(T,K  
ancillary risk 附属风险 L1hD}J'$4  
annual account 周年帐目；周年帐目报表；年度决算；年结 'e.q 7Jpd  
annual accounting date 年结日期 w"cM<Ewu  
annual allowance 每年免税额；年积金；年度津贴；年津 4%wq:y< )/  
annual balance 年度余额 $D QD$  
annual disposable income 每年可动用收入 .pZo(*  
annual estimates 周年预算 #PPR"w2g  
annual fee 年费 (2z%U  
annual general meeting 周年大会 m|]j'g?{}(  
annual growth rate 年增率；每年增长率
rDVg
k6  
annual long-term supplement 长期个案每年补助金 }RcK_w@Jx)  
annual pensionable emolument 可供计算退休金的年薪 (8CCesy&  
annual report 年报 g1ZV&X=2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hZAG (Z  
annual return 周年报表；周年申报表；每年报税表格 s$DGd T)  
Annual Return Rules 《周年报表规则》 ku{XW8  
annual review of consumer prices 每年消费物价回顾 cz2,",+~  
annual roll-forward basis 逐年延展方式 \Okc5;kB2  
annual salary 年薪 S dIGU[fm  
annual statement 年度报表；年度决算表 &/s~? Iq  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \ V6   
annuitant 年金受益人 }{ n\tzR  
annuity 年金 \Yj#2ww  
annuity contract 年金合约 96c"I;\GXX  
annuity on human life 人寿年金 [ njx7d  
antecedent debt 先前的债项 XtCoX\da  
ante-dated cheque 倒填日期支票 %_R$K#T^,  
anticipated expenditure 预期开支 *(k%MTG  
anticipated net profit 预期纯利 y7/PDB\he  
anticipated revenue 预期收入 }0QN[$H!  
anti-inflation measure 反通货膨胀措施 k/G7.)C  
anti-inflationary stance 反通货膨胀立场 NEA_Plt  
apparent deficit 表面赤字 oW^k7#<e}  
apparent financial solvency 表面偿债能力  bH*@,EE  
apparent partner 表面合伙人 i90}Xyt  
application for personal assessment 个人入息课税申请书 @l'G[jN5  
application of fund 资金应用 (lb6]MtTHY  
application to release as liquidator and to destruct the books of accounts and documents R6`*4zS  
申请免除清盘人职务及毁灭帐簿与文件 0$tjNye  
appointed actuary 委任精算师 qAqoZMpI|;  
appointed auditor 委任核数师；委任审计师 R'zu"I  
appointed trustee 委任的受托人 \e<mSR  
appointer 委任人 T^~)
jpkw  
apportioned pro rata 按比例分摊 <eY%sFq,  
apportionment 分配；分摊 t)9]<pN%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [s~JceUyX  
apportionment formula 分摊方程式 )ZGYhE  
apportionment of estate duty 遗产税的分摊 wW-Ab  
appraisal 估价；评估 *=Doe2(!C  
appreciable growth 可观增长 "Y7+{  
appreciable impact 显着影响 {AOG"T&<  
appreciable increase 可观增长 f'&GFL=c  
appreciation 增值；升值 YMT8p\#rp  
appreciation against other currencies 相对其他货币升值 0<g<GQ(E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 & g:%*>7P  
appreciation tax 增值税 7i8eg*Gl  
appropriation 拨款；拨用；拨付 *C\(wL  
appropriation account 拨款帐目 e^QVn\<c  
Appropriation Bill 拨款法案 @g4Shlx|  
appropriation-in-aid system 补助拨款办法 !\^jt%e&  
approved assets 核准资产 3:lDL2  
approved basket stock 认可一篮子证券 9`B0fv Q&  
approved budget 核准预算 XYe~G@Q Z  
approved charitable donation 认可慈善捐款 ,yICNtP  
approved charitable institution 认可慈善机构 /}Yqf`CZy  
approved currency 核准货币；认可货币 id^|\hDR  
approved estimates 核准预算 6 }!Z"  
approved estimates of expenditure 核准开支预算 pTWg m\h  
approved overseas insurer 核准海外保险人 ,9mgYp2  
approved overseas trust company 核准海外信托公司 e8,{|a  
approved pooled investment fund 核准汇集投资基金
}!8nO;  
approved provident fund scheme 认可公积金计划 d<x1*a  
approved provision 核准拨款 ;hwzYXWF  
approved redeemable share 核准可赎回股份 3cqQL!Gm  
approved regional stock 认可地区性证券 i'HPRY

 
approved retirement scheme 认可退休金计划 :[xvlW29  
approved subordinated loan 核准附属贷款 F.<L> G7{1  
arbitrage 套戥；套汇；套利 bpW!iY/q3  
arbitrageur 套戥者；套汇者 7:>sc]Z  
arbitrary amount 临时款项 gE\b982  
arrangement 措施；安排；协定 RvyuGU  
arrears 欠款 
O~27/  
arrears of pay 欠付薪酬 QdDObqVdy  
arrears of revenue 逾期未收税款；逾期未收的帐项 9~c~E/4!  
articles of association 组织章程；组织细则；组织章程细则 1"?]= j:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :Hk_8J  
ascertainment of profit 确定利润 rfs(#  
"Asia Clear" “亚洲结算系统”  GP+2/D  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 TnNWO+kg  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 HY;9?KJ'  
Asian Development Fund [ADF] 亚洲发展基金 CbOCk:,g5  
Asian dollar bond 亚洲美元债券 Stxp3\jEn  
Asian dollar market 亚洲美元市场 q\Rq!7(  
Asian dollar rate 亚洲美元利率 SWs3SYJ\  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 T~Ly^|Ihz  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 fG&=Ogy  
asked price 沽盘；喊价；索价；卖方报价 jY/ARBC}H  
assessable income 应评税入息 URA0ey`  
assessable loss 应评税亏损 ]tB@kBi "  
assessable profit 应评税利润 =A@>I0(7  
assessable value 应评税值 qZ*f%L(  
assessed profit 估定利润 +~Tu0?{Z 0  
assessed value 经评估价值 Z
IpD{>/  
assessment 评税；评定；估价；评税单 q8>t!rh<R  
assessment number 评税编号；估价编号 @TzvT3\q  
assessment of additional tax 补加税评税 #6=MKpR  
assessment of performance 业绩评估；实绩评价 XWUP=D~  
Assessor 评税主任 8[zb{PRu  
asset price bubbles 资产价格泡沫 >;4!O%F  
asset-backed securities 具资产保证的证券 vvq/  
assets accretion 资产增值 p|3b/plZ  
assets and liabilities 资产与负债 NvJV</l6A  
assets betterment statement 资产递增表；资产改进表 0C$8g Y*  
assets lending 实物放款；有抵押贷款 ET:T7
 
assets of the company passing on the death 死者去世时转移的公司资产 1u~ MXGF  
assets pledged as security for liabilities 用作负债抵押的资产 "3fBY\>
a  
assets portfolio 资产投资组合 5Fbs WW2  
assets price 资产价格 2q PhLCeZ  
assets quality 资产质素 :et#0!  
assets realization 资产变现 =dzWmL<~8  
assets refinancing arrangement 资产再集资安排 Nxk(mec"  
assets securitization 资产证券化 $6h*lT<  
assets situated outside Hong Kong 在香港以外地方的资产 6e
&$l-  
assets stripping 削减资产；拆卖资产 XF*.Jg]  
assets value 资产值 V.6)0fKZW  
assignee 承让人 Bz /@c)  
assignment 转让；转让书；转让契 1%~[rnQ  
assignment of interest 权益转让 sw;|'N$:<  
assignment of letters patent and trade mark 专利证书及商标转让 WOX}Sw"  
assignment of property 物业转让；物业转让书 yZCX S  
assignment right 转让权 h2~4G)J  
assignor 转让人 9b"MQ[B4#a  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 UDEj[12S  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %}3qR~;  
associate member 附属会员 8(f
:U@BS  
associated body corporate 相联法人团体 6>`c1 \8f  
associated company 相联公司；联属公司 +G*JrwJ&=  
associated corporation 相联法团 c_.-b=zm  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9QwKakci  
公认会计师公会〔英国〕 mwC=o5O  
Association of Futures Exchange Brokers 香港期货经纪协会 bsS:"/?>  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]<XR]FHx)  
association of underwriters 承保人组织 v^N`IJq  
assumption of control 接管 ~"K,7sw!Y  
assurance 担保；保险；转易；转易书 O
o8qyW  
assurance of interest 权益的转易 +=BAslk  
at 19XX price 按一九ＸＸ年价格计算 S6xgiem  
at a discount 按赔价计算；按贴水价格计算；打折扣 G2:%
g(  
at a premium 按溢价计算；按升水价格计算 DinPxtT?a  
at call 通知付款；按通知 W),l  
at constant market price 按固定市价计算 <a(}kk}  
at constant price 按固定价格计算 >Cr\y  
at cost 按成本计算 %lw! e  
at current market price 按当时市价计算；按现时市价计算 {X~gwoz  
at current price 按当时价格计算；按现时价格计算 }V]R+%:w@  
at factor cost 按要素成本计算；按生产要素成本计算 b2C`g]ibQ  
at money-of-the-day price 按付款当日价格计算 M.q=p[  
at or better 按指定或较佳价位〔买卖指令〕 N&,]^>^u  
at par 按面值计算；平价 "=1;0uy]  
at sight 见票即付 ;*2>ES  
at the close 按收市盘 S
( ^.?z  
at the opening 按开市盘 x,n,Qlb  
attestation 见证；见证条款 ~P.I<  
at-the-money option 平价期权 IkPN?N  
attorney 受权人；受托代表人 T/1gI9X  
attornment 新拥有人承认书 K`g7$r)U[  
attributable profit 可归属利润 wkUlrL/~  
attributable share value 可归属股份价值 "IQ/LbOqm_  
Auckland Stock Exchange 奥克兰证券交易所 =
elpH^N  
auction 拍卖 ZcJ\ZbE|  
auctioneer 拍卖商 hk[ %a$Y  
audit 审计；核数 Oz: *LZ
 
Audit Commission 审计署 KNLnn;l  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] zfA GtT<  
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〕 9(4&KZpK  
audit review 帐目审查 R?o$Y6}5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 c!
K]J  
audited account 审计帐目；经审计的帐目 *Hz^K0:8(  
audited annual account 经审计的周年帐目 f+_h !j  
audited balance sheet 经审计的资产负债表 Z?5V4F:f  
auditor 核数师；核数主任；审计师 =O).Lx2J  
auditor's certificate 核数师证明书；审计师证明书 "A$!, PX6  
auditor's report 核数师报告；审计师报告 t. ='/`!N  
Aussie bond 澳元债券 #S]ER907  
austerity budget 紧缩预算 qOih`dla  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ar9]"s+'  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;r[@v347  
Australian Dollar [AUD] 澳元 HlvuW(,x=  
Australian Options Market 澳大利亚期权市场 RTh`ENCKR  
Australian Securities Commission 澳洲证券事务监察委员会 `-h8vj5uG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h:Gu`+D>W  
Australian Stock Exchange 澳大利亚证券交易所 z`UhB%-?  
Austrian Schilling [ATS] 奥地利先令
>TkE~7?l  
authentication 认证；鉴证 6 5N~0t  
authority to purchase 委托购买证；委购书 #X 52/8G  
authorization 认可；核准；授权；授权书 j)C,%Ol  
authorization by direction 指示授权 H,nec<Jp  
authorization by instruction 指令授权 o%9*B%HO/  
authorization by warrant 令状授权 {(U %i\F\  
authorization of unit trust 单位信托的认可 {!t7[Ctb  
authorized agent 指定代理人 eq(am%3~  
authorized capital 法定资本 Qx;\USv  
authorized clerk 出市员 (0YZZ93  
authorized dealer 认可交易商 SN7"7joP<  
authorized financial institution 认可财务机构 SCvVt  
authorized fund 认可基金 N,8/Y  
authorized fund house 获授权的基金公司；认可基金公司 =U%Rvm  
authorized institution 认可机构 -K9c@?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m< _S_c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Bp8'pj;~  
authorized insurer 获授权保险人；获认可承保人 F *FwRj  
authorized investment 特准投资项目 3RLFp\i"s  
authorized person 获授权人 %LVm3e9  
authorized representative 获授权代表 [W%$qZlP  
authorized share capital 法定股本 )E@A0W  
automated quotation system 自动报价系统 @=}YTtq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &e6CJ  
自动交易系统〔香港期货交易所有限公司〕 &wD;SMr<  
automatic adjustment mechanism 自动调整机制 35E_W>n  
automatic adjustment system 自动调整系统 :8CvRO*<  
Automatic Clearing House 自动票据交换所 1$M@]7e+!+  
automatic exchange rates accumulation system 自动化汇率累集系统 =|3fs7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vnW
WneeNr  
automatic teller machine [ATM] 自动柜员机 *s9C!wYMZ  
autopay 自动转帐 CC#;c1t  
available assets 可用资产 d ,4]VE  
available fiscal reserve 现存财政储备 &?mD$Eo  
available profit 可用利润 Tyvtmx M  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ?c[*:N(  
average 平均；平均数；海损 o.0ci+z@  
average basic salary 平均基本薪金 WI?oSE w  
average consumer expenditure 平均消费开支；一般消费开支 u%w`:v7Yo(  
average cost 平均成本 At-U2a#J{  
average cost of land production 增辟土地平均成本 $s9Vrw0Z  
average daily turnover 平均每日成交额 {r@Ty*W} L  
average daily wage rate 平均每日工资率 gw,UQbnu  
average expenditure pattern 平均开支模式 ma"3qGy  
average growth rate 平均增长率 ]IoUwgpI)  
average net fixed assets 固定资产平均净值 VeW>[08  
average of relatives 相对价格平均数 *:Z
Dd  
average price 平均价格 `s\?w5[  
average propensity to consume 平均消费倾向；一般消费倾向 g!rQ4#4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .Fdgb4>BXX  
average rate 平均率 N[s}qmPha  
average revenue 平均收入；平均收益 -$\+' \  
average stock 平均库存；平均存货 b )B?
F  
average yearly rent 平均年租 {q"OM*L(  
avoidance of double taxation 避免双重课税 {NHdyc$  
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 _d5QbTe  
i\,-oO  
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