一些有用的会计术语(也不知道发的地方对不对)A

A: w&Y{1rF>  
A share Ａ股；甲类股份 XM/vDdR  
abatement of tax 减税；减扣免税额 Tkw;pb  
ABN AMRO Bank N.V. 荷兰银行 LH2PTW\b!6  
above-the-line expenditure 线上项目支出；经常预算支出 }u%"$[I}  
above-the-line receipt 线上项目收入；经常预算收入 sYqgXE.  
ABSA Asia Limited 南非联合亚洲有限公司 y500Xs[c  
absolute change 绝对数值变更 i0:>Nk  
absolute expenditure 实际开支 j(eFoZz,  
absolute guideline figure 绝对准则数字 er2cQS7R  
absolute interest 绝对权益 _OMpIdY,R*  
absolute order of discharge 绝对破产解除令 TW7:q83{l  
absolute profit margin 绝对利润幅度 z[C3  
absolute value 实值；绝对值 1D F/6y  
absolutely vested interest 绝对既得权益 >xqM5#m`E$  
absorbed cost 已吸收成本；已分摊成本 (gwj)?:  
absorption 吸收；分摊；合并 "0CjP+1k  
absorption rate 吸收率；摊配率；分摊率 V5mlJml2(  
ACB Finance Limited 亚洲商业财务有限公司 e$e#NoN  
acceptable form of reciprocity 合理的互惠条件 vi!YN|}\  
acceptable rate 适当利率；适当汇率 ['q&@_d7  
acceptance agreement 承兑协议 c3)C{9T](  
acceptance for honour 参加承兑 t P"\J(x  
acceptor 承兑人；接受人；受票人 &
H||&Z[pk  
acceptor for honour 参加承兑人 ,qQG;w,m  
accident insurance 意外保险 c+kU 
o$  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]ikomCg   
accident insurance scheme 意外保险计划 -r<#rITH"  
accident year basis 意外年度基准 4-R^
/A0  
accommodation 通融；贷款 8z2Rry w  
accommodation bill 通融票据；空头票据 CSTI?A"P  
accommodation party 汇票代发人 g5Z#xszj+  
account balance 帐户余额；帐户结余
En6H%^d2  
account book 帐簿 p`F9Amb  
account collected in advance 预收款项 `_v
B+a  
account current book 往来帐簿 V0*3;n  
account of after-acquired property 事后取得的财产报告 .fYZ*=P;c  
account of defaulter 拖欠帐目 _:g&,2bc  
account payable 应付帐款 id^sr Mw  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 445o DkG  
account receivable 应收帐款 MFt*&%,JX  
account receivable report 应收帐款报表 zR;X*q"T$4  
account statement 结单；帐单；会计财务报表 ?4 S+edX  
account title 帐户名称；会计科目 #]]Su91BA  
accountant's report 会计师报告 LD>\#q8a*  
Accountant's Report Rules 会计师报告规则 *Dmx&F=3,5  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yxt[= C  
Accounting Arrangements 《会计安排》 dRi5hC$  
accounting basis 会计基础 B@y(.  
accounting by Official Receiver 破产管理署署长呈交的帐目 <7_KeOLJ  
Accounting Circular 《会计通告》 2xwlKmI N  
accounting class 会计类别 e@#kRklV&  
accounting date 记帐日期；会计结算日期 5J2=`=FK  
accounting for money 款项核算 1ocJ+  
Accounting Officer 会计主任 )$Mmn  
accounting period 会计报告期；会计期 B,WTHU[AV  
accounting policy 会计政策；会计方针 Oakb'  
accounting practice 会计惯例 $wB^R(f@  
accounting principle 会计准则 23!;}zHp  
accounting record 会计记录 o|BP$P8V  
accounting report 会计报告 MJ`3ta  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 kc `V4b%  
Accounting Society of China 中国会计学会 D*P
Yr{z'  
accounting statement 会计报表 O81X;JdP3  
accounting system 会计制度；会计系统 errH>D~  
accounting transaction 会计事项；帐务交易 &fC!(Oy  
accounting treatment 会计处理 ao" %WX  
accounting year 会计年度 Sh6JF574T  
accretion 增值；添加 +pm[f["C.  
accrual 应计项目；应累算数目 I6!5Yj]O"  
accrual basis 应计制；权责发生制 mmXm\]r>4  
accrual basis accounting 应计制会计；权责发生制会计 V/d/L3p  
accrue 应累算；应计 }x0- V8  
accrued benefit 应累算利益 ^Xb7[+I6  
accrued charges 应计费用 =&wmWy  
accrued cumulative preference share dividend 应累算的累积优先股股息 hU]HTX'R  
accrued expenses 应累算费用 }[+!$#  
accrued interest payable 应付利息；应计未付利息 #H?t!DU  
accrued interest receivable 应收利息；应计未收利息 !$;a[Te  
accrued right 累算权益 YgUH'P-  
accruing profit 应累算的利润 *l+OlQI0+  
accumulated fiscal reserve 累积财政储备 ?>c=}I#Ui-  
accumulated profit 累积利润；滚存溢利 -t2T(ha  
accumulated reserve 累积储备 "9EE1];NT  
accumulation of surplus income 累积收益盈余 2&PPz}Sw  
acquired assets 既得资产 iD38\XNMV  
acquisition 收购；购置；取得 mW2,1}Jv  
acquisition cost 购置成本
J5p"7bc  
acquisition expenses 购置费用 3.d"
rl  
acquisition of 100% interest 收购全部股权 Y9=K]GB  
acquisition of control 取得控制权 )4>2IQ  
acquisition of fixed assets 购置固定资产 J7D}%  
acquisition of shell “买壳” f
3j{VN  
acquisition price 收购价 GQQ.OvEc  
act of God 天灾 9>zcBG8f  
acting partner 执事合伙人 O,bkQY$v  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .nu @ o40  
active partner 积极参与的合伙人 T<3BT  
active trading 交投活跃 fKC3-z
m  
actual circulation 实际流通 =<r8fXWZ  
actual cost 实际成本 g]c[O*NTL  
actual expenditure 实际开支；实际支出 |Xi%  
actual income 实际入息；实际收入；实际收益 `p b5*h6r!  
actual market 现货市场 RO;Bl:x4  
actual price 现货价；实际价格 p(;U@3G  
actual profit 实际利润 do*}syQ`
O  
actual quotation 实盘；实际价位；实际报价 \<Sv3xy&O  
actual year basis 按实际年度计算 YJg,B\z}
 
actuals 实货 *-W#G}O0  
actuarial investigation 精算调查 n+@F`]Ke  
actuarial principle 精算原则 (&|_quP7O  
actuarial report 精算师报告 &AVpLf:?  
Actuarial Society of Hong Kong 香港精算学会 }G o$ \Bk  
actuarial valuation 精算师估值 FLg*R/  
actuary 精算师 )#|<w9uec  
ad referendum agreement 暂定协议；有待覆核的协定 4(}J.-B  
ad valorem duty 从价税；按值征税 ;*ix~taL%  
ad valorem duty system 从价税制 _lzyMEdr  
ad valorem fee 从价费 LMi:%
i%\  
ad valorem tariff 从价关税 >Rvx[`|O!m  
additional allowance 额外免税额 JO=[YoTr  
additional amount for unexpired risk 未过期风险的额外款额 |(moWY=  
additional assessable profit 补加应评税利润 IK,|5]*Ar  
additional assessment 补加评税 :j|IP)-f  
additional commitment 额外承担 gqXS~K9t  
additional commitment vote 额外承担拨款 6S6f\gAM  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j'[m:/  
additional dependent parent allowance 供养父母额外免税额 ^-FX  
additional provision 额外拨款 yR{x}Db
G  
additional stamp duty 附加印花税 7n]65].t  
additional tax 补加税罚款；补加税款 Uv YF[@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 7Dnp'*H  
adjudged bankrupt 被裁定破产 )jWOP,|  
adjudicated bankrupt 裁定破产人 (,^*So/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >hBxY]< \  
adjudication of bankruptcy 裁定破产；宣告破产 }$MN|s  
adjudication of insolvency 裁定无力偿还债务 r`)L~/  
adjusted actual 经调整的实数；调整后的实数 q~CA0AR  
adjusted current assets 经调整的流动资产；调整后的流动资产 8+]hpa,q  
adjusted figure 经调整的数字；调整后的数额 }
N_
NvY  
adjusted liabilities 经调整的负债；调整后的负债 lo%;aK  
adjusted loss 经调整的亏损；调整后的亏损 `%+ mO88o  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ]E  =Iu  
adjusted profit 经调整的利润；调整后的利润 *Av"JAX  
adjusted surplus 经调整的盈余额；调整后的盈余额 (-]r~Ol^  
adjusted value 经调整的价值；调整后的价值 q-nSLE+_;  
adjustment 调整；修订；理算〔保险〕 [I4ege>  
adjustment centre 调剂中心 m}>F<;hQ  
adjustment lag 调整过程的时间差距；调整时差 k = ?h~n0M  
adjustment mechanism 调整机制 1qV@qz  
adjustment of loss 亏损调整 A:(*y 2  
adjustment process 调整过程；调整程序 =%
'`YbD$  
adjustment range 调整幅度 Zm
OfEg|h\  
administered exchange rate 受管制汇率 D\<y)kh  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8/)qTUx:  
administration expenses 行政费用 Ii7QJ:^  
administration fee 手续费；行政费 y_xnai  
administration in bankruptcy 破产管理 aP'"G^F  
administration order 遗产管理令 ARcv;H 5  
administrator 管理人；遗产管理人 w9 w%&{j  
administrator of the estate 遗产管理人 u77E! z4Uz  
admission of debt 债项承认书 vI$t+m:  
admission of proof 接纳债权证明 %|G"-%_E  
advance 放贷款项；垫付款项；预支款项；预付款项 Ax!+P\\2~  
advance account 暂支帐目；预付款帐户 7'NwJ,$6\  
advance compensation 预付补偿金 *6xgctk  
advance from shareholder 股东垫款 cA6lge<{~  
advance pending reimbursement 预支以待日后付还 XeBP`\>Ve  
advanced economy 先进经济体系 @HZKc\1  
advancement 预付；预付财产 cRX~z  
advances warrant 垫款令 lL]y~u  
advancing 贷出 }j,[ 1@S  
adverse balance 逆差 L[5=h  
adverse exchange 逆汇 d #jK=:eK  
advertisement addressed to shareholders 在报章刊登的致股东通告 }|%eCVB  
advice for collection 托收通知书 ?g!V!VS2  
advice of drawing 提款通知书；汇票通知书 iH^z:%dP  
advice of payment 付款通知 ''\;z<v  
Advisory Committee [Securities and Futures Commission] &3J@BMYp  
谘询委员会〔证券及期货事务监察委员会〕 drsB/  
Advisory Committee on Diversification 经济多元化谘询委员会 R |KD&!~Z  
affidavit 誓章；遗产申报誓章 9&RFO$WH  
affidavit of no receipt 述明无收款的誓章 Kx_h1{  
affiliate 联号；联营公司；附属公司 ;S xFp  
affiliated company 附属公司；联号；联营公司 gm9mg*aM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5k|9gICyd*  
affordability 负担能力 i-yy/y-N  
African Development Bank [AfDB] 非洲开发银行 @ P|LLG'  
after-acquired property 事后取得的财产 OFj
e+S  
after-hours dealing 市后交易 1Bxmm#  
after-tax profit 税后盈利；税后利润；税后溢利 r! Ay:r  
agency agreement 代理协议 ~ ihI_q"  
agency expenses 代理机构的开支 dMR3)CO  
agency fee 代理费 lI>SUsQFfm  
Agency Law 《代理法》 a<]B B$~  
agent 代理人；承销人 AyMd:5;  
agent of company 公司代理人 k
o5V9Drc  
agent's fee 代理人费；经纪费 []s^   
aggregate 总计；总数；总体数字 l }XU59  
aggregate amount 总款额；总额 Z$J#|  
aggregate assets and liabilities 总体资产与负债 dL|+d:v  
aggregate at constant price 按固定价格计算的总体数字 jY_T/233d  
aggregate demand 总需求 !%dN
<%Ah  
aggregate gross position 总持仓量 o:V|:*1Q  
aggregate limit 总限额 r,_?F7  
aggregate of salaries tax 合计薪俸税 =)|-?\[w  
aggregate performance 总体表现；总体业绩 Q]p(u\*  
aggregate supply 总体供应 a#T]*(Yq)  
aggregate surplus 总盈余 tE7[Smzuf  
aggregate total 整体总额 d\|!Hg,  
aggregate value 总值；合计价值 %e&9.  
aggregated basis 合计基准 V]90  
aggregated net chargeable income 合计应课税入息实额 OzC\9YeA  
aggregation 合并计算；合计；总和 -GLMmZJt  
aggregation of incomes of husband and wife 夫妇入息合并计算 9P{;HusNw  
aggregation of property 财产的总和 ?ve#} \  
agio 差价；贴水 -.{g}R%  
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》 NY?;erX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment RoAlf+&Qb  
《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》 O#Wh TDF"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment i*CZV|t US  
《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》 ?.Pg\ur  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =/\:>+p^.y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QNDHOo>v  
agreement for a settlement 授产协议 Hr$QLtr  
agreement for assignment 转让协议 "Ky; a?Y  
agreement for sale 售卖协议；买卖协议 h,"4SSL  
agreement for sale and purchase 买卖协议  ^eoLAL  
agreement for the payment of interest 支付利息协议 s=[h?kB  
agreement for the repayment of money 还款协议 ,!U=|c"k)  
agreement of reinsurance 再保险协议 &IlU|4`R%  
Agricultural Bank of China 中国农业银行 H:"maS\I  
air passenger departure tax 飞机乘客离境税 =N 5z@;!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1!>Jpi0  
airport tax 机场税 *-
xU2  
alcohol duty 酒精税 fw[y+Bi& ?  
alienation 让与；让渡；转让 Qyy.IPTP  
alimony 生活费；赡养费 kY'T{Sm1^  
All Ordinaries Index [AOI] 所有普通股指数 ]5%/3P,/  
all risks 全险；综合险 }- Wa`t7U  
All Sales Record for Stock Market 《股票市场成交报告》 "*})3['n  
Allied Capital Resources Limited 新联财务有限公司 rb{P :MX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |hr]>P1  
allocation letter 拨款信件 (e"iO`H  
allocation of fund 分配款项；预留款项 K(q-?n`<  
allocation of profit 利润分配；溢利分配 *YlV-C<}W"  
allocation warrant 拨款令 >$2V%};  
allotment 分配；配股 "le>_Ze_>|  
allotment notice 股份配售通知；配股通知 p0pWzwTG3  
allotment of shares 股份分配 tY <Z'xA?  
allowable 可获宽免；免税的 VcoOeAKL  
allowable business loss 可扣除的营业亏损 *_?dVhxf  
allowable expenses 可扣税的支出 0:b2(^]bg  
allowance 免税额；津贴；备抵；准备金 Gm\/Y:U  
allowance for debts 债项的免税额 Gdg"gi!4  
allowance for depreciation by wear and tear 耗损折旧免税额 Ge<nxl<Bd  
allowance for funeral expenses 殡殓费的免税额 @]ao"ui@/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 : "1XPr  
allowance for repairs and outgoings 修葺及支出方面的免税额 +o9":dl  
allowance to debtor 给债务人的津贴 ~,*b }O  
alteration of capital 资本更改 @'GGm#<
 
alternate trustee 候补受托人 ]7e =fM9V;  
amalgamation 合并 \m1~jMz*>k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u,6~qQczE  
ambit of charges 征税范围；收费范围 }3?n~s\)6f  
amended valuation 经修订的估值 @lvyDu6e  
American Commodities Exchange 美国商品交易所 "Y\_TtY  
American Express Bank Limited 美国运通银行 #UbF9})q  
American Stock Exchange 美国证券交易所 7NJhRz`_  
amortization 摊销 R+CM`4CD  
amount due from banks 存放银行同业的款项 O|w J)  
amount due from banks abroad 存放海外银行同业的款项 KIWe@e  
amount due from holding companies 控股公司欠款 %dY<=x#b  
amount due from local banks 存放本港银行同业的款项 xNbPsoK  
amount due to banks 银行同业的存款 yiO.z  
amount due to banks abroad 海外银行同业的存款 o^ XtU5SVq  
amount due to holding companies 控股公司存款 []D@Q+1  
amount due to local banks 本港银行同业的存款 2p"WTd  
amount due to outport banks 外埠银行同业的存款 p/h Rk<K6  
amount for note issue 发行纸币的款额 5L!y-3  
amount of bond 担保契据的款额 tToTxf~  
amount of consideration 代价款额 ,TFIG^Dvq  
amount of contribution 供款数额 `]W|8M  
amount of indebtedness 负债款额 &%-73nYw  
amount of principal of the loan 贷款本金额 >vA2A1WhW  
amount of rates chargeable 应征差饷数额 G.UI|r/Kz  
amount of share capital 股本额 gg8Uo G  
amount of sums assured 承保款额 ghRVso(  
amount of variation 变动幅度 Y0X-Zqk'  
amount of vote 拨款数额 z[;z>8|c  
amount payable 应付款额 >FkWH7  
amount receivable 应收款额 XcjRO#s\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0L/n?bf  
analysis 分析 CvD"sHVq%  
ancillary risk 附属风险 ^f(@gS}?  
annual account 周年帐目；周年帐目报表；年度决算；年结 V 0rZz  
annual accounting date 年结日期 4F{70"a  
annual allowance 每年免税额；年积金；年度津贴；年津 GP#aya  
annual balance 年度余额 8e(\%bX  
annual disposable income 每年可动用收入 0vw4?>Jf@  
annual estimates 周年预算 VTH> o>g  
annual fee 年费 >qF CB\(  
annual general meeting 周年大会 #Q /Arq  
annual growth rate 年增率；每年增长率 sQ\8>[]   
annual long-term supplement 长期个案每年补助金 $b mLu=9  
annual pensionable emolument 可供计算退休金的年薪 ,KFapz!  
annual report 年报 tdu$pC6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }1upi=+aE  
annual return 周年报表；周年申报表；每年报税表格 1aTB%F  
Annual Return Rules 《周年报表规则》 (UxW;  
annual review of consumer prices 每年消费物价回顾 _FWBUZ;N  
annual roll-forward basis 逐年延展方式 P ! _rEV  
annual salary 年薪 ;&)-;l7M  
annual statement 年度报表；年度决算表 =z /dcC$r  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @!1x7%]G  
annuitant 年金受益人 BSVx
N  
annuity 年金 BT"XT5@  
annuity contract 年金合约 PAM}*'  
annuity on human life 人寿年金 ^RI?ybDd  
antecedent debt 先前的债项 :n-]>Q>5=k  
ante-dated cheque 倒填日期支票 s']Bx=  
anticipated expenditure 预期开支 q0zr E5  
anticipated net profit 预期纯利 sjV!5Z  
anticipated revenue 预期收入 \vO,Ee~#W  
anti-inflation measure 反通货膨胀措施 uu>Pkfo  
anti-inflationary stance 反通货膨胀立场 @8I4[TE  
apparent deficit 表面赤字 :Cj OPl  
apparent financial solvency 表面偿债能力 (R("H/6xs  
apparent partner 表面合伙人 Nb'''W-i
u  
application for personal assessment 个人入息课税申请书 V]db'qB\  
application of fund 资金应用 VB*oGG  
application to release as liquidator and to destruct the books of accounts and documents ?snp8W-WB  
申请免除清盘人职务及毁灭帐簿与文件 4v{o  
appointed actuary 委任精算师 Sxh]R+Xb  
appointed auditor 委任核数师；委任审计师 Iepsz  
appointed trustee 委任的受托人 r<d_[
?1N  
appointer 委任人 jIyB  
apportioned pro rata 按比例分摊 ~S,,w1`  
apportionment 分配；分摊 "L&#lfOKG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /PSd9N*=y  
apportionment formula 分摊方程式 ?BZPwGMs  
apportionment of estate duty 遗产税的分摊 I<6P;  
appraisal 估价；评估 ~G6Ox)/  
appreciable growth 可观增长 @pRlxkvV  
appreciable impact 显着影响 ][p>Y>:b-  
appreciable increase 可观增长 ~XmLX)vO/  
appreciation 增值；升值 /$p6'1P8  
appreciation against other currencies 相对其他货币升值 R1$:~p2m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m()RU"WY  
appreciation tax 增值税 2HsLc*9{4  
appropriation 拨款；拨用；拨付 (bH`x]h#  
appropriation account 拨款帐目 gq'Y!BBQy  
Appropriation Bill 拨款法案 #ZrHsfP  
appropriation-in-aid system 补助拨款办法 7\s"o&G  
approved assets 核准资产 LAS'u"c|  
approved basket stock 认可一篮子证券 2so!  
approved budget 核准预算 9^#c|
0T  
approved charitable donation 认可慈善捐款 7%|~>   
approved charitable institution 认可慈善机构 Eu@huN*/  
approved currency 核准货币；认可货币 Oagsoik  
approved estimates 核准预算 c2'Lfgx4  
approved estimates of expenditure 核准开支预算 #W.#Hjpp  
approved overseas insurer 核准海外保险人 2Tp1n8FV  
approved overseas trust company 核准海外信托公司 U!*M*s  
approved pooled investment fund 核准汇集投资基金 _)>_{Pm  
approved provident fund scheme 认可公积金计划 naR0@Q"\h  
approved provision 核准拨款 +{f:cea (1  
approved redeemable share 核准可赎回股份 NUWDc]@J*  
approved regional stock 认可地区性证券 oF1,QQ^dg  
approved retirement scheme 认可退休金计划 D!Pq4'd(  
approved subordinated loan 核准附属贷款 Zy?Hi`  
arbitrage 套戥；套汇；套利 l:,'j@%  
arbitrageur 套戥者；套汇者 ?!d&E?9\  
arbitrary amount 临时款项 E^/t$M|H  
arrangement 措施；安排；协定 8y.wSu  
arrears 欠款 gf &Pn  
arrears of pay 欠付薪酬 B][U4WJ)  
arrears of revenue 逾期未收税款；逾期未收的帐项 #(N+(():  
articles of association 组织章程；组织细则；组织章程细则 O @j} K4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ':3pq2{  
ascertainment of profit 确定利润 {YAJBIvHV  
"Asia Clear" “亚洲结算系统” jN;@

=COi  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 DN-+o
sPi  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 q=Sgk>NA  
Asian Development Fund [ADF] 亚洲发展基金 %Q fO8P  
Asian dollar bond 亚洲美元债券 e]$}-i@#  
Asian dollar market 亚洲美元市场 1Vrh4g.l  
Asian dollar rate 亚洲美元利率 QLvHQtzwX  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J$GUB3 G  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qzKdQ&vO  
asked price 沽盘；喊价；索价；卖方报价 2db3I:;E  
assessable income 应评税入息 ZQ%'`q\c  
assessable loss 应评税亏损  ~-_kM  
assessable profit 应评税利润 Gi?/C&1T  
assessable value 应评税值 V)~.~2$  
assessed profit 估定利润 Ez fN&8E  
assessed value 经评估价值 vyK7I%T'R  
assessment 评税；评定；估价；评税单 (3Two}  
assessment number 评税编号；估价编号 .*Ct bGw  
assessment of additional tax 补加税评税 $j5K8Ad  
assessment of performance 业绩评估；实绩评价 :OhHb#D  
Assessor 评税主任 ^6MU 0Q2  
asset price bubbles 资产价格泡沫 p'*>vk  
asset-backed securities 具资产保证的证券 G\Cp7:j}  
assets accretion 资产增值 vgH3<pDiU6  
assets and liabilities 资产与负债 mGJKvJF   
assets betterment statement 资产递增表；资产改进表 6;\I))"[  
assets lending 实物放款；有抵押贷款 YQ9'0F[l  
assets of the company passing on the death 死者去世时转移的公司资产 i@)i$i4
  
assets pledged as security for liabilities 用作负债抵押的资产 75f"'nJ)  
assets portfolio 资产投资组合 diL+:H  
assets price 资产价格 1{ ~#H<K  
assets quality 资产质素 p.v0D:@&  
assets realization 资产变现 QkEvw<  
assets refinancing arrangement 资产再集资安排 `1$@|FgyC  
assets securitization 资产证券化 mS$j?>m  
assets situated outside Hong Kong 在香港以外地方的资产 tl,.fjZn  
assets stripping 削减资产；拆卖资产 =[cS0Sy
  
assets value 资产值 bLij7K2H  
assignee 承让人 7Bzq,2s
 
assignment 转让；转让书；转让契 pfA|I*`XV  
assignment of interest 权益转让 v&Yi  
assignment of letters patent and trade mark 专利证书及商标转让 QwJVS(Gs4  
assignment of property 物业转让；物业转让书 N kb|Fd/s  
assignment right 转让权 G'Q-An%z  
assignor 转让人 fTS5yb%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 JQ8fdP A  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 r@h5w_9  
associate member 附属会员 q<[P6
}.  
associated body corporate 相联法人团体 zZPuha8  
associated company 相联公司；联属公司 e6R}0w~G  
associated corporation 相联法团 _~IR6dKE  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] X0bN3N  
公认会计师公会〔英国〕 LtWP0@JA  
Association of Futures Exchange Brokers 香港期货经纪协会 n'wU;!W9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
GK)?YM  
association of underwriters 承保人组织 BP'36?=Zo  
assumption of control 接管 -3t7*  
assurance 担保；保险；转易；转易书 \qdHX  
assurance of interest 权益的转易 :~e>Ob[,"  
at 19XX price 按一九ＸＸ年价格计算 Neq+16*u  
at a discount 按赔价计算；按贴水价格计算；打折扣 D/Z6C&/I  
at a premium 按溢价计算；按升水价格计算 X$ 0?j1  
at call 通知付款；按通知 u]<,,  
at constant market price 按固定市价计算 5nv#+ap1 "  
at constant price 按固定价格计算 C%$edEi  
at cost 按成本计算 [')m|u~FS4  
at current market price 按当时市价计算；按现时市价计算 "CSsCA$/  
at current price 按当时价格计算；按现时价格计算 A-Sv;/yD_  
at factor cost 按要素成本计算；按生产要素成本计算 L-jJg,eY  
at money-of-the-day price 按付款当日价格计算 bhTb[r  
at or better 按指定或较佳价位〔买卖指令〕 u)X=Qm)  
at par 按面值计算；平价 r?
+%?$  
at sight 见票即付 :q$.,EZ4#n  
at the close 按收市盘 V)Z}En["1  
at the opening 按开市盘 >Wm`v.-  
attestation 见证；见证条款 q8X feoUV  
at-the-money option 平价期权 ]fx"4qKM  
attorney 受权人；受托代表人 .b3Qfxc>  
attornment 新拥有人承认书 T6O::o6  
attributable profit 可归属利润 |%F=po>w  
attributable share value 可归属股份价值 rn/ /%  
Auckland Stock Exchange 奥克兰证券交易所 <r.)hT"0  
auction 拍卖 bR*-Ht+wd  
auctioneer 拍卖商 KyVQh8  
audit 审计；核数 ocqU=^ta  
Audit Commission 审计署 g`{;(/M+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8{wwd:6  
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〕 9oRy)_5Z(=  
audit review 帐目审查 /[a~3^Gs^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q.KG^=10  
audited account 审计帐目；经审计的帐目 6Z>FTz_  
audited annual account 经审计的周年帐目 A>vBQN  
audited balance sheet 经审计的资产负债表 UldXYtGe  
auditor 核数师；核数主任；审计师 nOt&pq7  
auditor's certificate 核数师证明书；审计师证明书 zvYq@Mhr  
auditor's report 核数师报告；审计师报告 yh Yb'GK  
Aussie bond 澳元债券 s>B5l2Q4  
austerity budget 紧缩预算 j`JMeCG=Ee  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 V, Z|tB^  
Australia All Ordinaries Index 澳洲所有普通股票指数 .f*4T4eR-  
Australian Dollar [AUD] 澳元 _Z
p}?b5Q  
Australian Options Market 澳大利亚期权市场 n
F54tR[  
Australian Securities Commission 澳洲证券事务监察委员会 |'.*K]Yp  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1Ce@*XBU  
Australian Stock Exchange 澳大利亚证券交易所 yQ_B)b  
Austrian Schilling [ATS] 奥地利先令 r54&XE]O  
authentication 认证；鉴证 !POl;%\  
authority to purchase 委托购买证；委购书 Buf/@B7+\  
authorization 认可；核准；授权；授权书 _7Rr=_1}  
authorization by direction 指示授权 4^p5&5F  
authorization by instruction 指令授权 JmF l|n/H  
authorization by warrant 令状授权 iQ tNAj  
authorization of unit trust 单位信托的认可 o1-m1<ft  
authorized agent 指定代理人 3B1XZm  
authorized capital 法定资本 #ZJ _T`l  
authorized clerk 出市员 W3]_m8,Z  
authorized dealer 认可交易商 8qk?E6  
authorized financial institution 认可财务机构 .GsV>H  
authorized fund 认可基金 m;H.#^b*  
authorized fund house 获授权的基金公司；认可基金公司 c&r70L,  
authorized institution 认可机构 8>trS=;n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 fL_4uC i\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wg7V-+@i  
authorized insurer 获授权保险人；获认可承保人 zcel|oz)  
authorized investment 特准投资项目 @GBxL*e  
authorized person 获授权人 Sc>,lIM  
authorized representative 获授权代表 S'|,
oUWDb  
authorized share capital 法定股本 ?zeJ#i  
automated quotation system 自动报价系统 ^WHE$4U`  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] o>).Cj  
自动交易系统〔香港期货交易所有限公司〕 @E;=*9ek{u  
automatic adjustment mechanism 自动调整机制 4iqoR$3Fc  
automatic adjustment system 自动调整系统 LIS)(
X<]?  
Automatic Clearing House 自动票据交换所 9%8"e>~  
automatic exchange rates accumulation system 自动化汇率累集系统 *EOdEFsR/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?^H `M|S  
automatic teller machine [ATM] 自动柜员机 |*oZ_gI  
autopay 自动转帐 7Fz
A*  
available assets 可用资产 Of-Rx/
 
available fiscal reserve 现存财政储备 p6]7&{>  
available profit 可用利润 xO$lsZPG  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $:cE ^8K  
average 平均；平均数；海损 'z0:C
cbj  
average basic salary 平均基本薪金 sR(9IW-  
average consumer expenditure 平均消费开支；一般消费开支 19&<|qTz  
average cost 平均成本 j.C`U(n}`  
average cost of land production 增辟土地平均成本 :9O#ObFR  
average daily turnover 平均每日成交额 {E p0TVj`  
average daily wage rate 平均每日工资率 k&&2Tq
  
average expenditure pattern 平均开支模式 `s"'r !  
average growth rate 平均增长率 '[U8}z3  
average net fixed assets 固定资产平均净值 W}--p fG  
average of relatives 相对价格平均数 '= _/1F*q  
average price 平均价格 NiWa7/Hr  
average propensity to consume 平均消费倾向；一般消费倾向 ;'?l$ ._  
average propensity to save 平均储蓄倾向；一般储蓄倾向 G,$PV e*  
average rate 平均率 z{
[xze-f  
average revenue 平均收入；平均收益 W0(_~  
average stock 平均库存；平均存货 O}tZ - 'T  
average yearly rent 平均年租 4zASMu  
avoidance of double taxation 避免双重课税 2>|dF~"  
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  :l~ I  
N/]o4o  
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