一些有用的会计术语(也不知道发的地方对不对)A

A: G)b:UJa"  
A share Ａ股；甲类股份 ('j'>"1H  
abatement of tax 减税；减扣免税额 roG<2i F  
ABN AMRO Bank N.V. 荷兰银行 b5jD /X4  
above-the-line expenditure 线上项目支出；经常预算支出 | a i#rU  
above-the-line receipt 线上项目收入；经常预算收入 >QN-K]YLL  
ABSA Asia Limited 南非联合亚洲有限公司 ,-k?"|tQ  
absolute change 绝对数值变更 "d~<{(:N^  
absolute expenditure 实际开支 jVGAgR=[G  
absolute guideline figure 绝对准则数字 %yKcp5_  
absolute interest 绝对权益 a Iyzt  
absolute order of discharge 绝对破产解除令 0;=]MEk?  
absolute profit margin 绝对利润幅度 vlDA/( &  
absolute value 实值；绝对值 OtQ]\:p7  
absolutely vested interest 绝对既得权益 l<S3<'&  
absorbed cost 已吸收成本；已分摊成本 ]{{%d4  
absorption 吸收；分摊；合并 .}+3A~  
absorption rate 吸收率；摊配率；分摊率 fwzyCbks  
ACB Finance Limited 亚洲商业财务有限公司 BonjK#  
acceptable form of reciprocity 合理的互惠条件 =F/R*5:T  
acceptable rate 适当利率；适当汇率 H>]*<2(=-  
acceptance agreement 承兑协议 xN>\t& c  
acceptance for honour 参加承兑 n4XkhY|  
acceptor 承兑人；接受人；受票人 s-x1<+E(  
acceptor for honour 参加承兑人 -H[@]Q4w  
accident insurance 意外保险 R\5fl[  
Accident Insurance Association of Hong Kong 香港意外保险公会 %a0q|)Nrj  
accident insurance scheme 意外保险计划 =Y!.0)t;*  
accident year basis 意外年度基准 v1}ijls  
accommodation 通融；贷款 Td7Q%7p:  
accommodation bill 通融票据；空头票据 ~+BU@PHv  
accommodation party 汇票代发人 'h~IbP  
account balance 帐户余额；帐户结余 48J{Y3F  
account book 帐簿 .ty2! .  
account collected in advance 预收款项 gw
g~4:W  
account current book 往来帐簿 j1K~zG  
account of after-acquired property 事后取得的财产报告 GuL0:,  
account of defaulter 拖欠帐目 QL2LIs  
account payable 应付帐款 F`,bFQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户  myOW^  
account receivable 应收帐款 ^Dfqc-]  
account receivable report 应收帐款报表 K~^o06 Y  
account statement 结单；帐单；会计财务报表 LSXsq}  
account title 帐户名称；会计科目 5OOXCtIKf  
accountant's report 会计师报告 ,?%Y*?v  
Accountant's Report Rules 会计师报告规则 )ytP$,r![S  
accounting and auditing procedure 会计与审计程序；会计与核数程序 :AuKQ`c  
Accounting Arrangements 《会计安排》 P&Xy6@%[Z  
accounting basis 会计基础 DSp~k)  
accounting by Official Receiver 破产管理署署长呈交的帐目 :c )R6=v  
Accounting Circular 《会计通告》 UaQW<6
+  
accounting class 会计类别 z1tCSt}7f  
accounting date 记帐日期；会计结算日期 ^n4aoj  
accounting for money 款项核算 wu{%gtx/;^  
Accounting Officer 会计主任 z [u!C/  
accounting period 会计报告期；会计期 r"x}=# b!  
accounting policy 会计政策；会计方针 6*>vie  
accounting practice 会计惯例 "8(8]GgYx  
accounting principle 会计准则 +Bt%W%_X  
accounting record 会计记录 ci 22fw0  
accounting report 会计报告 ~WB-WI\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 E J6|y'  
Accounting Society of China 中国会计学会 L!ms{0rJ  
accounting statement 会计报表 i#4E*B_-  
accounting system 会计制度；会计系统 -I#<?=0B  
accounting transaction 会计事项；帐务交易 B4m34)EOE  
accounting treatment 会计处理 >k/ rJ[Sc  
accounting year 会计年度 6BXZGE  
accretion 增值；添加 V{qR/  
accrual 应计项目；应累算数目 irB}h!@  
accrual basis 应计制；权责发生制 `VglE?M  
accrual basis accounting 应计制会计；权责发生制会计 $Nj'_G\}  
accrue 应累算；应计 ;'<SsI  
accrued benefit 应累算利益 >7W8_6sC<  
accrued charges 应计费用 }1sd<<\`  
accrued cumulative preference share dividend 应累算的累积优先股股息 poqNiOm4%  
accrued expenses 应累算费用 ukD:4sv  
accrued interest payable 应付利息；应计未付利息 "Vwk&~B%  
accrued interest receivable 应收利息；应计未收利息 _XI,z0(  
accrued right 累算权益 i(q a'*  
accruing profit 应累算的利润 r6 pz(rCs}  
accumulated fiscal reserve 累积财政储备 v?DA>  
accumulated profit 累积利润；滚存溢利 k)9 pkPl  
accumulated reserve 累积储备 zj1_#=]  
accumulation of surplus income 累积收益盈余 c^,8eb7c  
acquired assets 既得资产 Et)j6xz/F  
acquisition 收购；购置；取得 VK}H;  
acquisition cost 购置成本 T(+*y  
acquisition expenses 购置费用 N&Uqzt*  
acquisition of 100% interest 收购全部股权 w~e$ul(IQM  
acquisition of control 取得控制权 6ZGw 3p)  
acquisition of fixed assets 购置固定资产 5@i(pVWZ  
acquisition of shell “买壳” r"KW\HN8  
acquisition price 收购价 >T29kgF2  
act of God 天灾 I
TU6Eq  
acting partner 执事合伙人 anUH'mcK*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <a D}Ko(  
active partner 积极参与的合伙人 0INlo  
active trading 交投活跃 M8FC-zFs  
actual circulation 实际流通 DCSTp2  
actual cost 实际成本 G`u";w_  
actual expenditure 实际开支；实际支出 z'Fu} ho  
actual income 实际入息；实际收入；实际收益 `ItPTSOi  
actual market 现货市场 }/%^;@q;  
actual price 现货价；实际价格 FK,YVY  
actual profit 实际利润 uup>WW  
actual quotation 实盘；实际价位；实际报价 (n@&M!a  
actual year basis 按实际年度计算 M/8EaQs}  
actuals 实货 0"c(n0L  
actuarial investigation 精算调查 P# Z+:T  
actuarial principle 精算原则 +[=%
W  
actuarial report 精算师报告 KMV&c  
Actuarial Society of Hong Kong 香港精算学会 j"P}W
n  
actuarial valuation 精算师估值 4Mjcx.21  
actuary 精算师 -[5yp 2F-{  
ad referendum agreement 暂定协议；有待覆核的协定 g; ZVoD  
ad valorem duty 从价税；按值征税 m<:g\_<  
ad valorem duty system 从价税制 xJE26i  
ad valorem fee 从价费 ~5_>$7L>  
ad valorem tariff 从价关税 /p[lOg  
additional allowance 额外免税额 Sh o] ~)XX  
additional amount for unexpired risk 未过期风险的额外款额 t1]svVX,w  
additional assessable profit 补加应评税利润 4VlQN$  
additional assessment 补加评税 PZCOJK
 
additional commitment 额外承担 77zDHq=  
additional commitment vote 额外承担拨款 )Yw m_f-N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X>s'_F?  
additional dependent parent allowance 供养父母额外免税额 ! d" i  
additional provision 额外拨款 :*E#w"$,j  
additional stamp duty 附加印花税 !K_ ke h  
additional tax 补加税罚款；补加税款 7|pF(sb0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 jb!15Vlt"  
adjudged bankrupt 被裁定破产 @ u2P&|:{  
adjudicated bankrupt 裁定破产人 |(UkI?V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !XrnD#  
adjudication of bankruptcy 裁定破产；宣告破产 w 8oIq*  
adjudication of insolvency 裁定无力偿还债务 L t.Vo  
adjusted actual 经调整的实数；调整后的实数 ;rJ/Diz!g  
adjusted current assets 经调整的流动资产；调整后的流动资产 ZS?4<lXF  
adjusted figure 经调整的数字；调整后的数额 +Zi@+|"BCN  
adjusted liabilities 经调整的负债；调整后的负债 $pYT#_P!/  
adjusted loss 经调整的亏损；调整后的亏损 '0E^th#u-0  
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 /Es&~Fn  
adjusted profit 经调整的利润；调整后的利润 A>Oi9%OY:  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;{Su:Ixg  
adjusted value 经调整的价值；调整后的价值 dW2Lvnh!>/  
adjustment 调整；修订；理算〔保险〕 vKcc|#  
adjustment centre 调剂中心 ZNTOI]P&  
adjustment lag 调整过程的时间差距；调整时差 ^)[jBUT  
adjustment mechanism 调整机制 ~z*A%vp6ER  
adjustment of loss 亏损调整 orr6._xw  
adjustment process 调整过程；调整程序 8>~\R=SC  
adjustment range 调整幅度 $_&g
T.>  
administered exchange rate 受管制汇率 VA@t8H,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |H@1g=q  
administration expenses 行政费用 *D$Hd">X  
administration fee 手续费；行政费 *lws7R  
administration in bankruptcy 破产管理 '/H+  
administration order 遗产管理令 |a[Id  
administrator 管理人；遗产管理人 Cdbh7  
administrator of the estate 遗产管理人 LuUfdzH  
admission of debt 债项承认书 KZt4 dr  
admission of proof 接纳债权证明 }6^d/nE*T  
advance 放贷款项；垫付款项；预支款项；预付款项 [%yCnt  
advance account 暂支帐目；预付款帐户 dQH9NsV7g  
advance compensation 预付补偿金 P[bj{lo  
advance from shareholder 股东垫款 J+20]jI  
advance pending reimbursement 预支以待日后付还 #[aHKq:?b  
advanced economy 先进经济体系 v6_fF5N/  
advancement 预付；预付财产 9)]asY  
advances warrant 垫款令 xr'gi(.o  
advancing 贷出 j5qrM_Chg  
adverse balance 逆差 |dQ-l !  
adverse exchange 逆汇 vB9v
8@[I&  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]2o?Gnn@  
advice for collection 托收通知书 zz~AoX7V6  
advice of drawing 提款通知书；汇票通知书 ]&RC<imq  
advice of payment 付款通知 /qX=rlQ/n  
Advisory Committee [Securities and Futures Commission] eZ[O:Wvk:  
谘询委员会〔证券及期货事务监察委员会〕 |oI]  
Advisory Committee on Diversification 经济多元化谘询委员会 $bT<8:g  
affidavit 誓章；遗产申报誓章 P% ZCACzV  
affidavit of no receipt 述明无收款的誓章 ~^pV>>LX|  
affiliate 联号；联营公司；附属公司 1{7*0cv$iL  
affiliated company 附属公司；联号；联营公司 ZpTT9{PT=:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 F8%.-.l)  
affordability 负担能力 a jyuk@  
African Development Bank [AfDB] 非洲开发银行 TbPTgE *  
after-acquired property 事后取得的财产 ,"Nfo`7  
after-hours dealing 市后交易 Y<drRK!  
after-tax profit 税后盈利；税后利润；税后溢利 idh5neyL  
agency agreement 代理协议 &e~g}7  
agency expenses 代理机构的开支 ,8MUTXd@ V  
agency fee 代理费 c O[
Hr  
Agency Law 《代理法》 .gK>O2hI  
agent 代理人；承销人 1'{A,!  
agent of company 公司代理人 BVk&TGa;[$  
agent's fee 代理人费；经纪费 yG<`7v  
aggregate 总计；总数；总体数字 /MUa b*h  
aggregate amount 总款额；总额 vuE 1(CR  
aggregate assets and liabilities 总体资产与负债 eL7\})!W  
aggregate at constant price 按固定价格计算的总体数字 +Tug.[A  
aggregate demand 总需求 pN
^^U[  
aggregate gross position 总持仓量 0X"D!G):  
aggregate limit 总限额 #.kDin~!  
aggregate of salaries tax 合计薪俸税 ]NrA2i?  
aggregate performance 总体表现；总体业绩 u=u#6%  
aggregate supply 总体供应 0pu=,  
aggregate surplus 总盈余 cK(S{|F  
aggregate total 整体总额 Z_qOQ%l  
aggregate value 总值；合计价值 }b5If7  
aggregated basis 合计基准 @3F4Lg6H|  
aggregated net chargeable income 合计应课税入息实额 -l#h^  
aggregation 合并计算；合计；总和 a J&)-ge  
aggregation of incomes of husband and wife 夫妇入息合并计算 vUU)zZB~  
aggregation of property 财产的总和 @L ,hA v^  
agio 差价；贴水 :n} NQzs  
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》 2!+saf^-,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m$X0O_*A  
《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》 qz .{[l  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /T_@rm  
《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》 ?onTW2cG;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment FnFJw;:
,{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 vdLBf+Zi  
agreement for a settlement 授产协议 o2C{V1nB  
agreement for assignment 转让协议 %kRQ9I".  
agreement for sale 售卖协议；买卖协议 )Kw Gb&l&  
agreement for sale and purchase 买卖协议 #M5R>&?Jqz  
agreement for the payment of interest 支付利息协议 ^t{2k[@  
agreement for the repayment of money 还款协议 t kJw}W1@  
agreement of reinsurance 再保险协议  KDODUohC  
Agricultural Bank of China 中国农业银行 a*4l!-7  
air passenger departure tax 飞机乘客离境税 2MapB*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 n%J{Tcn6  
airport tax 机场税 !b0ANIp  
alcohol duty 酒精税 U)n+j}vi  
alienation 让与；让渡；转让 1>BY:xZr  
alimony 生活费；赡养费 ^mA^7jB  
All Ordinaries Index [AOI] 所有普通股指数 S?k G|y  
all risks 全险；综合险 C;C= g1I}  
All Sales Record for Stock Market 《股票市场成交报告》 L93&.d@m9  
Allied Capital Resources Limited 新联财务有限公司 muc>4!Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 6pHn%yE*  
allocation letter 拨款信件 ~RRp5x _  
allocation of fund 分配款项；预留款项 g]hTz)8fF  
allocation of profit 利润分配；溢利分配 Xj^Hy"HC^~  
allocation warrant 拨款令 vCB0x:
/  
allotment 分配；配股 Y%B:IeF}  
allotment notice 股份配售通知；配股通知 n7r )wy
 
allotment of shares 股份分配 d 18>0R  
allowable 可获宽免；免税的 };z[x2l^  
allowable business loss 可扣除的营业亏损 b;X|[tB  
allowable expenses 可扣税的支出 )S;pYVVAl  
allowance 免税额；津贴；备抵；准备金 l".LtU
f-  
allowance for debts 债项的免税额 2!u4nxZ.  
allowance for depreciation by wear and tear 耗损折旧免税额 l*`2EJ  
allowance for funeral expenses 殡殓费的免税额 MY[QYBkn}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?IWLH-fkP  
allowance for repairs and outgoings 修葺及支出方面的免税额 Sl?@c/Ng  
allowance to debtor 给债务人的津贴 YF]W<ZpY  
alteration of capital 资本更改 k_^|%xJ  
alternate trustee 候补受托人 7vRFF@eq}  
amalgamation 合并 $Z!$E,@c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v
e [*t`  
ambit of charges 征税范围；收费范围 GRt1]%l#$  
amended valuation 经修订的估值 <]jKpJ{3N  
American Commodities Exchange 美国商品交易所 #@*;Y(9Ol  
American Express Bank Limited 美国运通银行  9z9EK'g  
American Stock Exchange 美国证券交易所 w[bhm$SX]B  
amortization 摊销 c%N8|!e  
amount due from banks 存放银行同业的款项 P}AfXgr  
amount due from banks abroad 存放海外银行同业的款项 -f+U:/'.>v  
amount due from holding companies 控股公司欠款 ,'KQFC   
amount due from local banks 存放本港银行同业的款项 <u'q._m  
amount due to banks 银行同业的存款 Y2
)2 tzr]  
amount due to banks abroad 海外银行同业的存款 U49#?^?  
amount due to holding companies 控股公司存款 am$-1+iX  
amount due to local banks 本港银行同业的存款 Vl0 J!JK_  
amount due to outport banks 外埠银行同业的存款 =%}++7#  
amount for note issue 发行纸币的款额 uTemAIp $u  
amount of bond 担保契据的款额 <)vjoRv  
amount of consideration 代价款额 <d$L}uQ
wg  
amount of contribution 供款数额 phT|w H  
amount of indebtedness 负债款额 /:YJ
2AARY  
amount of principal of the loan 贷款本金额 9 2e?v8  
amount of rates chargeable 应征差饷数额 Od?M4Ed(  
amount of share capital 股本额 Hkc
r+BQ  
amount of sums assured 承保款额 <K$X>&Ts  
amount of variation 变动幅度 ?x*Ve2+]  
amount of vote 拨款数额 7~2/NU?  
amount payable 应付款额 O[tOpf@s.  
amount receivable 应收款额 HH\6gs]u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b?p_mQKtZ  
analysis 分析 f^tCD'Vmi  
ancillary risk 附属风险 IwE{Zvr  
annual account 周年帐目；周年帐目报表；年度决算；年结 [%8t~zg  
annual accounting date 年结日期 V8aLPJ0_  
annual allowance 每年免税额；年积金；年度津贴；年津 eC9nOwp]xH  
annual balance 年度余额 h;^H*Y&`  
annual disposable income 每年可动用收入 yK$.wd2,  
annual estimates 周年预算 M7\; Y  
annual fee 年费 1nt VM+  
annual general meeting 周年大会 cVg!"  
annual growth rate 年增率；每年增长率 _*xjG \!  
annual long-term supplement 长期个案每年补助金 A[/_}bI|  
annual pensionable emolument 可供计算退休金的年薪 ,}("es\b  
annual report 年报 x"n!nT%Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aetK<9L$  
annual return 周年报表；周年申报表；每年报税表格 A@-A_=a,  
Annual Return Rules 《周年报表规则》 YkPc&&#  
annual review of consumer prices 每年消费物价回顾 MQ9Nn|4  
annual roll-forward basis 逐年延展方式 ;Y&<psQeb  
annual salary 年薪 *bl*R';  
annual statement 年度报表；年度决算表 $*%ipD}f  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 HF3W,eaqK  
annuitant 年金受益人 b V)mO@N~w  
annuity 年金 xHA6  
annuity contract 年金合约 b"au9:F4@7  
annuity on human life 人寿年金 w4:  
antecedent debt 先前的债项 *K{-J*   
ante-dated cheque 倒填日期支票 nK@RFU6  
anticipated expenditure 预期开支 /_N*6a
~  
anticipated net profit 预期纯利 )9^0Qk' ]  
anticipated revenue 预期收入 0I8w'/s_g9  
anti-inflation measure 反通货膨胀措施 pwiXA{  
anti-inflationary stance 反通货膨胀立场 EXdx$I=X  
apparent deficit 表面赤字 rRTAWAs%T  
apparent financial solvency 表面偿债能力 J?yNZK$WqN  
apparent partner 表面合伙人 [<HU~PP  
application for personal assessment 个人入息课税申请书 nX@lR~g%F  
application of fund 资金应用 'Xl_,;W]  
application to release as liquidator and to destruct the books of accounts and documents _1s\ztDpw  
申请免除清盘人职务及毁灭帐簿与文件 /EN3>25"#  
appointed actuary 委任精算师 *1}UK9X;  
appointed auditor 委任核数师；委任审计师 Rmq8lU  
appointed trustee 委任的受托人 q`l&G%  
appointer 委任人 $R\D[`y|  
apportioned pro rata 按比例分摊 qdlz#-B  
apportionment 分配；分摊 .,)C^hs@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .pP{;:Avpn  
apportionment formula 分摊方程式 mSw$? >  
apportionment of estate duty 遗产税的分摊 l>KkK|!T^i  
appraisal 估价；评估 F
q]ht*  
appreciable growth 可观增长 }b//oe
7  
appreciable impact 显着影响 M![aty@  
appreciable increase 可观增长 #~&SkIhBE  
appreciation 增值；升值 $.a4Og2  
appreciation against other currencies 相对其他货币升值 y>:-6)pv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >i`V-"x  
appreciation tax 增值税 F"3LG"  
appropriation 拨款；拨用；拨付 J 8/]&Ow  
appropriation account 拨款帐目 uxGY/Zf  
Appropriation Bill 拨款法案 =~)J:x\F  
appropriation-in-aid system 补助拨款办法 X+'z@xpj  
approved assets 核准资产 GI&XL'K&  
approved basket stock 认可一篮子证券 =@98Gl9!  
approved budget 核准预算 E>/kNl  
approved charitable donation 认可慈善捐款 .L,xqd[zC  
approved charitable institution 认可慈善机构 N36<EHq  
approved currency 核准货币；认可货币 7J 0=HbH  
approved estimates 核准预算 @Axwj
  
approved estimates of expenditure 核准开支预算 I:6N?lD4}0  
approved overseas insurer 核准海外保险人 r%M.rYLG{  
approved overseas trust company 核准海外信托公司 So?ScX\lG  
approved pooled investment fund 核准汇集投资基金 RXM
zwk  
approved provident fund scheme 认可公积金计划 u7rA8u|TO  
approved provision 核准拨款 eXHk6[%[  
approved redeemable share 核准可赎回股份 XZ@;Tyn0,  
approved regional stock 认可地区性证券 lJ+05\pE  
approved retirement scheme 认可退休金计划 =}:9y6QR.  
approved subordinated loan 核准附属贷款 :8}
iZ.  
arbitrage 套戥；套汇；套利 6Un61s  
arbitrageur 套戥者；套汇者 \#(3r1(  
arbitrary amount 临时款项 th@a./h"  
arrangement 措施；安排；协定 ^8,Y1r9`$  
arrears 欠款 X8F@U ^@  
arrears of pay 欠付薪酬 }y<p_dZI  
arrears of revenue 逾期未收税款；逾期未收的帐项 yPgDb[V+  
articles of association 组织章程；组织细则；组织章程细则 7pB5o2CD0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n*tT<  
ascertainment of profit 确定利润  2EG`  
"Asia Clear" “亚洲结算系统” *O>O
HX  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 n:hHm,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~!*xi  
Asian Development Fund [ADF] 亚洲发展基金 ?tWcx;h:>  
Asian dollar bond 亚洲美元债券 ]K]$FX<f  
Asian dollar market 亚洲美元市场 &WSxg&YG)\  
Asian dollar rate 亚洲美元利率 '#~$Od4&=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  E*[dc  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8PQn=k9  
asked price 沽盘；喊价；索价；卖方报价 jv:!vi:  
assessable income 应评税入息 |N9::),<  
assessable loss 应评税亏损 `0l)\  
assessable profit 应评税利润 `rt  
assessable value 应评税值 |5uvmK  
assessed profit 估定利润 ;Z\1PwT  
assessed value 经评估价值 jOJ$QT  
assessment 评税；评定；估价；评税单 E7A psi4]  
assessment number 评税编号；估价编号 d(.e%[`  
assessment of additional tax 补加税评税 Y{6vW-z_<  
assessment of performance 业绩评估；实绩评价 _l?InNv  
Assessor 评税主任 (!-gX"<b  
asset price bubbles 资产价格泡沫 H%,
jB<-.A  
asset-backed securities 具资产保证的证券 9:|z^r  
assets accretion 资产增值 AlW0GK=N-p  
assets and liabilities 资产与负债 V
SJGp`  
assets betterment statement 资产递增表；资产改进表 QXXB>gOY5  
assets lending 实物放款；有抵押贷款 s}MD;V&0  
assets of the company passing on the death 死者去世时转移的公司资产 1Sk=;Bic  
assets pledged as security for liabilities 用作负债抵押的资产 l(-We.:(  
assets portfolio 资产投资组合 C- Aiv@@<=  
assets price 资产价格 :]EAlaB4Q  
assets quality 资产质素 ].W)eMC*c(  
assets realization 资产变现 ` ZO#n  
assets refinancing arrangement 资产再集资安排 Z(fXN$  
assets securitization 资产证券化 ^[K3]*!@  
assets situated outside Hong Kong 在香港以外地方的资产 bRSE"B  
assets stripping 削减资产；拆卖资产  U 6((  
assets value 资产值 k)Y}X)\36  
assignee 承让人 ^ olaq(z  
assignment 转让；转让书；转让契 fE1B1j<  
assignment of interest 权益转让 6jv_j[[  
assignment of letters patent and trade mark 专利证书及商标转让 d~bZOy  
assignment of property 物业转让；物业转让书 XLEEd?Vct9  
assignment right 转让权 {!? @u?M  
assignor 转让人 U(lcQC`$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~U] "
dbQ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 wul$lJ?tE  
associate member 附属会员 K?;_T$^K  
associated body corporate 相联法人团体 T&M*sydA  
associated company 相联公司；联属公司 ?C(' z7  
associated corporation 相联法团 tUS)1*{_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]V|rOtxb  
公认会计师公会〔英国〕 3[R<JrO  
Association of Futures Exchange Brokers 香港期货经纪协会 H .F-mm  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 zV)(i<Q  
association of underwriters 承保人组织 K gN=b  
assumption of control 接管 RrFq"  
assurance 担保；保险；转易；转易书 Rne#z2Ok
 
assurance of interest 权益的转易 8v$2*$  
at 19XX price 按一九ＸＸ年价格计算 XJx$HM&0M  
at a discount 按赔价计算；按贴水价格计算；打折扣 $uw[X  
at a premium 按溢价计算；按升水价格计算 DtXQLL*fl(  
at call 通知付款；按通知 $;kFuJF  
at constant market price 按固定市价计算 fkLI$Cl  
at constant price 按固定价格计算 qOA+ao  
at cost 按成本计算 j_` [Z  
at current market price 按当时市价计算；按现时市价计算 s}2TJa  
at current price 按当时价格计算；按现时价格计算 D{-h2=V  
at factor cost 按要素成本计算；按生产要素成本计算 "4Joou"U  
at money-of-the-day price 按付款当日价格计算 ;yfKYN[  
at or better 按指定或较佳价位〔买卖指令〕 ;kSRv=S  
at par 按面值计算；平价 3Go/5X/  
at sight 见票即付 -s?f<f{  
at the close 按收市盘 =NHE_4/p  
at the opening 按开市盘 #xUX1(  
attestation 见证；见证条款 ``;.Oy6jS  
at-the-money option 平价期权 $8/=@E{51  
attorney 受权人；受托代表人 ?vmu,y  
attornment 新拥有人承认书 L<t>o":o  
attributable profit 可归属利润 n$2IaE;v  
attributable share value 可归属股份价值 u/wWP4'$J@  
Auckland Stock Exchange 奥克兰证券交易所 Hrjry$t/J  
auction 拍卖 `SFA`B)[5@  
auctioneer 拍卖商 AcZ{B<  
audit 审计；核数 _?]0b7X  
Audit Commission 审计署 %7w=;]ym  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w=NM==cLj  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 " ^v/Y  
audit review 帐目审查 noSkKqP  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _&(\>{pm  
audited account 审计帐目；经审计的帐目 xwuGJ   
audited annual account 经审计的周年帐目 [ B{F(~O  
audited balance sheet 经审计的资产负债表 v|!u]!JM  
auditor 核数师；核数主任；审计师 6MCLm.L  
auditor's certificate 核数师证明书；审计师证明书 /{)}y  
auditor's report 核数师报告；审计师报告 0bG[pp$[  
Aussie bond 澳元债券  Dno]N  
austerity budget 紧缩预算 \a#{Y/j3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6?;U[eV  
Australia All Ordinaries Index 澳洲所有普通股票指数 Lud[.>i  
Australian Dollar [AUD] 澳元 f ZEyXb  
Australian Options Market 澳大利亚期权市场 A-n@:` n~  
Australian Securities Commission 澳洲证券事务监察委员会 Mi>!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  lu_kir~  
Australian Stock Exchange 澳大利亚证券交易所 gxKL yZO!  
Austrian Schilling [ATS] 奥地利先令 :Dt]sE_d  
authentication 认证；鉴证 [b2KBww\  
authority to purchase 委托购买证；委购书 .uh>S!X, ]  
authorization 认可；核准；授权；授权书 ]%%I=r  
authorization by direction 指示授权 CP]nk0  
authorization by instruction 指令授权 <{ER#}b:O  
authorization by warrant 令状授权 lEZODc+%Y  
authorization of unit trust 单位信托的认可 6TR` O  
authorized agent 指定代理人 v3p0  
authorized capital 法定资本 *F<Ar\f
5  
authorized clerk 出市员 5T*Uq>x0  
authorized dealer 认可交易商 ^Z |WD!>`  
authorized financial institution 认可财务机构 &i(\g7%U  
authorized fund 认可基金 8"'Z0 Ey  
authorized fund house 获授权的基金公司；认可基金公司 xK*G'3Ge  
authorized institution 认可机构 D(;jv="/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X-,mNvz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !_?K(X~/  
authorized insurer 获授权保险人；获认可承保人 1Yk!R9.  
authorized investment 特准投资项目 {"dvU"y)\  
authorized person 获授权人 B*OEG*t  
authorized representative 获授权代表 >='y+68  
authorized share capital 法定股本 0?$jC-@k:  
automated quotation system 自动报价系统 /` ;rlH*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;L*Ku'6Mt  
自动交易系统〔香港期货交易所有限公司〕 +$uQ_ve  
automatic adjustment mechanism 自动调整机制 ngt?9i;N  
automatic adjustment system 自动调整系统 V}Ok>6(~  
Automatic Clearing House 自动票据交换所 |e QwI&  
automatic exchange rates accumulation system 自动化汇率累集系统 KgH_-REN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1 $m[#3  
automatic teller machine [ATM] 自动柜员机 +L\Dh.Ir  
autopay 自动转帐 gmqL,H#  
available assets 可用资产 J16t&Ha`  
available fiscal reserve 现存财政储备 @<TC+M5!  
available profit 可用利润 M?S&@\}c  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司  *Cj<Vy  
average 平均；平均数；海损 g1H$wU3eu  
average basic salary 平均基本薪金 APJVD-  
average consumer expenditure 平均消费开支；一般消费开支 !MyCxM6  
average cost 平均成本 c]/X >8;  
average cost of land production 增辟土地平均成本 B*@0
l:  
average daily turnover 平均每日成交额 S4Q fx6:~h  
average daily wage rate 平均每日工资率 UfkQG`G9H  
average expenditure pattern 平均开支模式 9Ai3p  
average growth rate 平均增长率 CcJ%;.V,T  
average net fixed assets 固定资产平均净值 I3.cy i  
average of relatives 相对价格平均数 r}\m%(i  
average price 平均价格 >2s31 {  
average propensity to consume 平均消费倾向；一般消费倾向 ]as+gZ8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 CJYpgSr  
average rate 平均率 q/h, jM  
average revenue 平均收入；平均收益 s~NJy'Y  
average stock 平均库存；平均存货 HhZ>/5'(  
average yearly rent 平均年租 g=na3^PL6  
avoidance of double taxation 避免双重课税 <~bvfA=  
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 adtgNwg  

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