一些有用的会计术语(也不知道发的地方对不对)A

A: ~pO6C*"  
A share Ａ股；甲类股份 "T=Z/@Vy  
abatement of tax 减税；减扣免税额 A5S9F8Q/]  
ABN AMRO Bank N.V. 荷兰银行 1p[C5j3  
above-the-line expenditure 线上项目支出；经常预算支出 64%P}On  
above-the-line receipt 线上项目收入；经常预算收入 aHNR0L3$}{  
ABSA Asia Limited 南非联合亚洲有限公司 [a:yKJ[  
absolute change 绝对数值变更 ,|D_? D)U  
absolute expenditure 实际开支 (#k>cA(}  
absolute guideline figure 绝对准则数字 ]JVs/  
absolute interest 绝对权益 k@L},Td  
absolute order of discharge 绝对破产解除令 /BjM&v(5/  
absolute profit margin 绝对利润幅度 12`q9Io"  
absolute value 实值；绝对值 'W(+rTFf!  
absolutely vested interest 绝对既得权益 %PRG;kR  
absorbed cost 已吸收成本；已分摊成本 (OwAhjHE  
absorption 吸收；分摊；合并 E
(  
absorption rate 吸收率；摊配率；分摊率 X;lL$  
ACB Finance Limited 亚洲商业财务有限公司 V(I!HT5.W  
acceptable form of reciprocity 合理的互惠条件 x$Y44v'>  
acceptable rate 适当利率；适当汇率 t~U:Ea[gd  
acceptance agreement 承兑协议 sD H^l)4h  
acceptance for honour 参加承兑 ROlef;/A  
acceptor 承兑人；接受人；受票人 O-J;iX}  
acceptor for honour 参加承兑人 mk(O..)2  
accident insurance 意外保险 4y\qJw)~U  
Accident Insurance Association of Hong Kong 香港意外保险公会 W/!M eTU&E  
accident insurance scheme 意外保险计划 R4"*<%1  
accident year basis 意外年度基准 @}eEV[Lli  
accommodation 通融；贷款 +;^UxW  
accommodation bill 通融票据；空头票据 xP#vAR  
accommodation party 汇票代发人 m5m}RWZ#  
account balance 帐户余额；帐户结余 B>Tfyo  
account book 帐簿 UF0W%Z  
account collected in advance 预收款项 ,n<t':-  
account current book 往来帐簿 'n4Ro|kA  
account of after-acquired property 事后取得的财产报告 }(k#,&Fv`  
account of defaulter 拖欠帐目 TUHm.!+a  
account payable 应付帐款 B~+3<#B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +Z> Y//  
account receivable 应收帐款 =r"-Pm{  
account receivable report 应收帐款报表 &|yQwNA*a"  
account statement 结单；帐单；会计财务报表 *j5>2-C &  
account title 帐户名称；会计科目 %:2EoXN"  
accountant's report 会计师报告 jBZlNEw  
Accountant's Report Rules 会计师报告规则 QZ?#ixvJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序  ;
wo  
Accounting Arrangements 《会计安排》 > %h7)}U  
accounting basis 会计基础 % `Q
[?(z  
accounting by Official Receiver 破产管理署署长呈交的帐目 c%y(Z5  
Accounting Circular 《会计通告》 vT/e&8w  
accounting class 会计类别 2-!OflkoM0  
accounting date 记帐日期；会计结算日期 \d"JYym  
accounting for money 款项核算 h1}U#XV  
Accounting Officer 会计主任 jz,Mm,Gi  
accounting period 会计报告期；会计期 I><B6pIR  
accounting policy 会计政策；会计方针 G"k.sRKu  
accounting practice 会计惯例 NwAvxN<R(f  
accounting principle 会计准则 jf&B5>-x  
accounting record 会计记录 sZe$?k|  
accounting report 会计报告 T8<pb^#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .5L|(B=
H  
Accounting Society of China 中国会计学会 s?Lx\?T  
accounting statement 会计报表 Yc~(Wue  
accounting system 会计制度；会计系统 tfB}U.  
accounting transaction 会计事项；帐务交易 .#^ta9^t7  
accounting treatment 会计处理 ?tzJ7PJ~B  
accounting year 会计年度 Y-2IAJHS8  
accretion 增值；添加 0lpkG ="&r  
accrual 应计项目；应累算数目 A*+pGQ  
accrual basis 应计制；权责发生制 qt_ocOr  
accrual basis accounting 应计制会计；权责发生制会计 ;f;A"  
accrue 应累算；应计 F1_s%&  
accrued benefit 应累算利益 w O H{L  
accrued charges 应计费用 0s9-`nHen|  
accrued cumulative preference share dividend 应累算的累积优先股股息 y7CC5S?  
accrued expenses 应累算费用 g)?Ol  
accrued interest payable 应付利息；应计未付利息 D5Zgi!  
accrued interest receivable 应收利息；应计未收利息 yS#)F.  
accrued right 累算权益 \^o8qw'pt  
accruing profit 应累算的利润 LR:PSgy  
accumulated fiscal reserve 累积财政储备 bn7"!6
 
accumulated profit 累积利润；滚存溢利 9NF2a)&~  
accumulated reserve 累积储备 _{j'` #  
accumulation of surplus income 累积收益盈余 Z2n Jw  
acquired assets 既得资产 k+9*7y8w  
acquisition 收购；购置；取得 /q|r!+  
acquisition cost 购置成本 `wI$  
acquisition expenses 购置费用 jej.!f:H  
acquisition of 100% interest 收购全部股权 ~[8n+p+&X  
acquisition of control 取得控制权 rR Kbs@1M  
acquisition of fixed assets 购置固定资产 q+iG:B/Z  
acquisition of shell “买壳” %G0J]QY{(x  
acquisition price 收购价 ;R5@]Hg6q  
act of God 天灾 ~7p!t%;$  
acting partner 执事合伙人 G)|Xj70  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *y+N-uq  
active partner 积极参与的合伙人 1G}f83yR  
active trading 交投活跃 4^r4O#  
actual circulation 实际流通 i
Gq%|o>  
actual cost 实际成本 FOPfob[  
actual expenditure 实际开支；实际支出 F u>  
actual income 实际入息；实际收入；实际收益 vYFtw L`  
actual market 现货市场 @%lkRU)  
actual price 现货价；实际价格 gB _/(  
actual profit 实际利润 1JQ5bB"  
actual quotation 实盘；实际价位；实际报价 kM6i{{Q  
actual year basis 按实际年度计算 Pj-.oS2dA  
actuals 实货 *wk?{ U  
actuarial investigation 精算调查 D\:dn  
actuarial principle 精算原则 ^VC/tJ  
actuarial report 精算师报告
# &,W x  
Actuarial Society of Hong Kong 香港精算学会 1NAGGr00  
actuarial valuation 精算师估值 Fqt,VED  
actuary 精算师 18^#:
=Z  
ad referendum agreement 暂定协议；有待覆核的协定 l4s*+H$vd?  
ad valorem duty 从价税；按值征税 jKh:}yl4  
ad valorem duty system 从价税制 }_/]f!]  
ad valorem fee 从价费 xzi_u
.iOP  
ad valorem tariff 从价关税  =oE(ur  
additional allowance 额外免税额 ~<N9ckK  
additional amount for unexpired risk 未过期风险的额外款额 =K)[3mXX  
additional assessable profit 补加应评税利润 {EfA#{x  
additional assessment 补加评税 eOoqH$ i  
additional commitment 额外承担 i)iK0g"2  
additional commitment vote 额外承担拨款 vAh'6Ob7r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -Oi8]Xw^@y  
additional dependent parent allowance 供养父母额外免税额 @T"-%L8PL  
additional provision 额外拨款 [psZc'q  
additional stamp duty 附加印花税 dhX$b!DA  
additional tax 补加税罚款；补加税款 Sj ly]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /!#A'#Z  
adjudged bankrupt 被裁定破产 <ni_7
8  
adjudicated bankrupt 裁定破产人 c;?J  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v9\U2j  
adjudication of bankruptcy 裁定破产；宣告破产 Ucx"\/"  
adjudication of insolvency 裁定无力偿还债务 z!M #  
adjusted actual 经调整的实数；调整后的实数 I4|LD/b  
adjusted current assets 经调整的流动资产；调整后的流动资产
jn 5v  
adjusted figure 经调整的数字；调整后的数额 aD(3.=[R  
adjusted liabilities 经调整的负债；调整后的负债 t$Bu<frQ  
adjusted loss 经调整的亏损；调整后的亏损 q+znb'i-x  
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 8(Cs<C!  
adjusted profit 经调整的利润；调整后的利润 XS}-@5TI  
adjusted surplus 经调整的盈余额；调整后的盈余额 216`rQ}z  
adjusted value 经调整的价值；调整后的价值 +v2)'?BS  
adjustment 调整；修订；理算〔保险〕 o;9 G{Xj3@  
adjustment centre 调剂中心 o)bKs>` U  
adjustment lag 调整过程的时间差距；调整时差 SK5_^4  
adjustment mechanism 调整机制 1> v(&;K  
adjustment of loss 亏损调整 <{+U- ^rzR  
adjustment process 调整过程；调整程序 w%?Zb[!&  
adjustment range 调整幅度 5tI#UBha  
administered exchange rate 受管制汇率 zv7)JH7EV&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \0W0o5c$  
administration expenses 行政费用 v<Ywfb  
administration fee 手续费；行政费 mm9uhlV8  
administration in bankruptcy 破产管理 =F2`X#x_j  
administration order 遗产管理令 {2%'=v  
administrator 管理人；遗产管理人 iT;Ld $!{f  
administrator of the estate 遗产管理人 +7Uv|LZ~@  
admission of debt 债项承认书 VFrp7;z43  
admission of proof 接纳债权证明 v8YF+N  
advance 放贷款项；垫付款项；预支款项；预付款项 }4g$aTc  
advance account 暂支帐目；预付款帐户 k|czQ"vaI  
advance compensation 预付补偿金 zcC:b4  
advance from shareholder 股东垫款 =]r2;014  
advance pending reimbursement 预支以待日后付还
=H`yz

Gt  
advanced economy 先进经济体系 _dY5qW1p  
advancement 预付；预付财产 X }`
o9]y  
advances warrant 垫款令 xnC:?d  
advancing 贷出 sf0\#Q  
adverse balance 逆差 VKtlAfXy~  
adverse exchange 逆汇 b^
STegz  
advertisement addressed to shareholders 在报章刊登的致股东通告 n0LNAhM  
advice for collection 托收通知书 h<Ct[46,S  
advice of drawing 提款通知书；汇票通知书 ? 'qyI^m@  
advice of payment 付款通知 <O1os"w  
Advisory Committee [Securities and Futures Commission] V|hwT^h  
谘询委员会〔证券及期货事务监察委员会〕 `W>Sss  
Advisory Committee on Diversification 经济多元化谘询委员会 .VR~[aD  
affidavit 誓章；遗产申报誓章 ;PB_@Zg  
affidavit of no receipt 述明无收款的誓章 K5rra%a-7  
affiliate 联号；联营公司；附属公司 P5
H_iH  
affiliated company 附属公司；联号；联营公司 `g_r<EY8/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 m^\&v0  
affordability 负担能力 <-mhz`^  
African Development Bank [AfDB] 非洲开发银行 Y_}_)n
E@m  
after-acquired property 事后取得的财产 G!`PP  
after-hours dealing 市后交易 9[`c"Pd  
after-tax profit 税后盈利；税后利润；税后溢利 Lu~E5 ,  
agency agreement 代理协议 6g\hQ\+Z}  
agency expenses 代理机构的开支 ;[79Ewd#$  
agency fee 代理费 -dWg1`;  
Agency Law 《代理法》 `M*jrkM]x  
agent 代理人；承销人 gKY
6S?  
agent of company 公司代理人 yM}3u4FG  
agent's fee 代理人费；经纪费 GKbbwT0T|  
aggregate 总计；总数；总体数字 ]61Si~Z  
aggregate amount 总款额；总额 _R(
9O?;q  
aggregate assets and liabilities 总体资产与负债 Yi]`"\  
aggregate at constant price 按固定价格计算的总体数字 5A$,'%d  
aggregate demand 总需求 OTGy[jY"  
aggregate gross position 总持仓量 t-5K dLB  
aggregate limit 总限额 Go!{@xx>  
aggregate of salaries tax 合计薪俸税 /k[8xb  
aggregate performance 总体表现；总体业绩 ?S'aA
!/;  
aggregate supply 总体供应 ,>01Cs=t8  
aggregate surplus 总盈余 x#5vdBf  
aggregate total 整体总额 %-]a[qf3  
aggregate value 总值；合计价值 +?
W4ac1  
aggregated basis 合计基准 UdVf/PGx  
aggregated net chargeable income 合计应课税入息实额 [!>9K}z,=  
aggregation 合并计算；合计；总和 f~*7hv\  
aggregation of incomes of husband and wife 夫妇入息合并计算 W mbIz[un  
aggregation of property 财产的总和 '=O1n H<  
agio 差价；贴水 8{]nS8i  
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》 +~BP~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7x=4P|(\}  
《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》 @)x*62r+
 
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >gs_Bzy]  
《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》 ^Z
p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5]GgjQ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Zwz co  
agreement for a settlement 授产协议 x N7sFSV@  
agreement for assignment 转让协议 0WfnX>(C7R  
agreement for sale 售卖协议；买卖协议 eM 5#L,Y{  
agreement for sale and purchase 买卖协议 z@J>A![m  
agreement for the payment of interest 支付利息协议 2X[oge0@  
agreement for the repayment of money 还款协议 eX>*}pI  
agreement of reinsurance 再保险协议 Gov.;hy  
Agricultural Bank of China 中国农业银行 ByuBZ!m  
air passenger departure tax 飞机乘客离境税 &XdTY +  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Q-!gO  
airport tax 机场税 Zxd*%v;  
alcohol duty 酒精税 H] g=( %ok  
alienation 让与；让渡；转让 NjT*5 .  
alimony 生活费；赡养费 )#8g<]q  
All Ordinaries Index [AOI] 所有普通股指数 P;@j  
all risks 全险；综合险 G
@`ZDn  
All Sales Record for Stock Market 《股票市场成交报告》 )[cuYH>  
Allied Capital Resources Limited 新联财务有限公司 &PH:J*?C}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 DRR)mQBb  
allocation letter 拨款信件 !zm;C@}ln  
allocation of fund 分配款项；预留款项 4;W{#jk  
allocation of profit 利润分配；溢利分配 M|
j=J{r  
allocation warrant 拨款令 Cl9rJ oT  
allotment 分配；配股 ^-Ygh[x  
allotment notice 股份配售通知；配股通知 _yUYEq<`  
allotment of shares 股份分配 P[-do  
allowable 可获宽免；免税的 *Ti"8^`6  
allowable business loss 可扣除的营业亏损 ]j>`BK>FE  
allowable expenses 可扣税的支出 XXhN;-p  
allowance 免税额；津贴；备抵；准备金
n-xdyJD  
allowance for debts 债项的免税额 122s7A  
allowance for depreciation by wear and tear 耗损折旧免税额 dCS f$5  
allowance for funeral expenses 殡殓费的免税额 ]jm:VF]4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ez!W0  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^H7xFd|>  
allowance to debtor 给债务人的津贴 Ef?hkq7X<  
alteration of capital 资本更改 7)Vbp--b#  
alternate trustee 候补受托人 a;^lOU|L{  
amalgamation 合并 i\l}M]Z#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $/|) ,n  
ambit of charges 征税范围；收费范围 HzKY2F(,  
amended valuation 经修订的估值 "oNl!<ep  
American Commodities Exchange 美国商品交易所 UKZ)Boo  
American Express Bank Limited 美国运通银行 z6l'v~\  
American Stock Exchange 美国证券交易所 s3nO"~tM  
amortization 摊销 ;Vc|3  
amount due from banks 存放银行同业的款项 :b(W&iBWhI  
amount due from banks abroad 存放海外银行同业的款项 {:("oK6w  
amount due from holding companies 控股公司欠款 QRK\74'uY  
amount due from local banks 存放本港银行同业的款项 \lm]G7h  
amount due to banks 银行同业的存款 @tY]=pqn_  
amount due to banks abroad 海外银行同业的存款 'fGKRd|)  
amount due to holding companies 控股公司存款 )qw;KG0F  
amount due to local banks 本港银行同业的存款 })P!7t  
amount due to outport banks 外埠银行同业的存款 :UP8nq  
amount for note issue 发行纸币的款额 F[$cE  
amount of bond 担保契据的款额 D
pvHIE:W  
amount of consideration 代价款额 d"miPR  
amount of contribution 供款数额 %7}j|eS)G  
amount of indebtedness 负债款额 rD4umWi  
amount of principal of the loan 贷款本金额 "f_qG2A{  
amount of rates chargeable 应征差饷数额 Uavl%Q  
amount of share capital 股本额 PU,$YPrZ  
amount of sums assured 承保款额 8{/.1:  
amount of variation 变动幅度 D>7J[ Yxg-  
amount of vote 拨款数额 J{prI;]K  
amount payable 应付款额 A9 g%>  
amount receivable 应收款额 k_,& Q?GtU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Fz,jnV9=j  
analysis 分析 .?Y"o3  
ancillary risk 附属风险 <=&$+3r  
annual account 周年帐目；周年帐目报表；年度决算；年结 .,p=e$x]  
annual accounting date 年结日期 #"rK1Z  
annual allowance 每年免税额；年积金；年度津贴；年津 `R:W5_n  
annual balance 年度余额 zD<W`_z  
annual disposable income 每年可动用收入 <{bxOr+  
annual estimates 周年预算 @`C'tfG/4  
annual fee 年费 D?"P\b[/  
annual general meeting 周年大会 DE/SIy?  
annual growth rate 年增率；每年增长率 isd-b]@:Lc  
annual long-term supplement 长期个案每年补助金 aK -x{  
annual pensionable emolument 可供计算退休金的年薪 85H\v_[  
annual report 年报 9QLG:(~;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 RU4X#gP4Vh  
annual return 周年报表；周年申报表；每年报税表格 (@5`beEd  
Annual Return Rules 《周年报表规则》 (^y"'B  
annual review of consumer prices 每年消费物价回顾 M1xsGa9h&  
annual roll-forward basis 逐年延展方式 `MuX/[q  
annual salary 年薪 65qqs|&w;[  
annual statement 年度报表；年度决算表 _Iav2=0Wi  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^ex\S8j  
annuitant 年金受益人 -ycYQ~
R  
annuity 年金 ERIMz,  
annuity contract 年金合约 th[v"qD9G  
annuity on human life 人寿年金 ty.$H24  
antecedent debt 先前的债项 7]zZdqG&p`  
ante-dated cheque 倒填日期支票 {~&Q"8 }G  
anticipated expenditure 预期开支 {~F|"v  
anticipated net profit 预期纯利 @}g3\xLiK  
anticipated revenue 预期收入 ll4CF}k  
anti-inflation measure 反通货膨胀措施 :M6v<Kg{;  
anti-inflationary stance 反通货膨胀立场 gh?[x.U  
apparent deficit 表面赤字 o4WQA"VxM  
apparent financial solvency 表面偿债能力 aMhVO(+FW  
apparent partner 表面合伙人 ?@$xLUHR4  
application for personal assessment 个人入息课税申请书 .cQO?UKK  
application of fund 资金应用 Wy7w zt  
application to release as liquidator and to destruct the books of accounts and documents ,7Hyrx`  
申请免除清盘人职务及毁灭帐簿与文件 <n]PD;.4  
appointed actuary 委任精算师 94ruQ/   
appointed auditor 委任核数师；委任审计师 iLuC_.'u=  
appointed trustee 委任的受托人 }8
Y! -qX  
appointer 委任人 7GsKD=bl]  
apportioned pro rata 按比例分摊 ~W8Xg)  
apportionment 分配；分摊 Uc {m##!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s__xBY  
apportionment formula 分摊方程式 sV a0eGc  
apportionment of estate duty 遗产税的分摊 ;un@E:  
appraisal 估价；评估 z80P5^9  
appreciable growth 可观增长 e!jy6t  
appreciable impact 显着影响 =b:XL#VA  
appreciable increase 可观增长 }-Mg&~e`  
appreciation 增值；升值 d2#
NRqgQ  
appreciation against other currencies 相对其他货币升值 e7@ m i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Mt-r`W3 q  
appreciation tax 增值税 1l#46?]~  
appropriation 拨款；拨用；拨付 8A3/@Z;0S  
appropriation account 拨款帐目 #\l
vzMjCC  
Appropriation Bill 拨款法案 FefroaJ:u  
appropriation-in-aid system 补助拨款办法 n>q!m@ }<  
approved assets 核准资产 %T]^,y$n  
approved basket stock 认可一篮子证券 "UMaZgI  
approved budget 核准预算 [A84R04_%  
approved charitable donation 认可慈善捐款 n>y,{"J{  
approved charitable institution 认可慈善机构 [cd1Mf:[Y  
approved currency 核准货币；认可货币 ]A=\P,D  
approved estimates 核准预算 &/WM:]^?0)  
approved estimates of expenditure 核准开支预算 )xV37]  
approved overseas insurer 核准海外保险人 ]E<Z5G1HD  
approved overseas trust company 核准海外信托公司 T\}U{9ELL  
approved pooled investment fund 核准汇集投资基金 O68-G   
approved provident fund scheme 认可公积金计划 w!20  
approved provision 核准拨款 49QsT5b)  
approved redeemable share 核准可赎回股份 WDIin6u-  
approved regional stock 认可地区性证券 *{w0=J[15  
approved retirement scheme 认可退休金计划 Deh3Dtg/
k  
approved subordinated loan 核准附属贷款 fYk>LW  
arbitrage 套戥；套汇；套利 W7!gD
 
arbitrageur 套戥者；套汇者 '37 {$VHw  
arbitrary amount 临时款项 /#Aw7F$Ey  
arrangement 措施；安排；协定 ~TRC-H  
arrears 欠款 uH9Vj<E$K  
arrears of pay 欠付薪酬 XY'8oU`]{  
arrears of revenue 逾期未收税款；逾期未收的帐项 JKM(fX+  
articles of association 组织章程；组织细则；组织章程细则 0AQ4:K
V(Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "?3=FB
p&  
ascertainment of profit 确定利润 dRJ ](Gw  
"Asia Clear" “亚洲结算系统” "i;.>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xO )c23Z)]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4<#ItQ(  
Asian Development Fund [ADF] 亚洲发展基金 j;-Wf6h{  
Asian dollar bond 亚洲美元债券  lrv-[}}  
Asian dollar market 亚洲美元市场 0#J~@1Gf  
Asian dollar rate 亚洲美元利率 1z6aMd6.  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 OX;(Mg|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .pUB.l$)  
asked price 沽盘；喊价；索价；卖方报价 lw9jk`7^  
assessable income 应评税入息 Z
xnPSA@%  
assessable loss 应评税亏损 'lZlfS:Z8  
assessable profit 应评税利润 ES+CAwqf  
assessable value 应评税值 pKc!sdC  
assessed profit 估定利润 kBR=a%kG  
assessed value 经评估价值 EE 1D>I  
assessment 评税；评定；估价；评税单 A?lLK&*  
assessment number 评税编号；估价编号 fg)*TR  
assessment of additional tax 补加税评税 |:R\j0t  
assessment of performance 业绩评估；实绩评价 I+& T}R  
Assessor 评税主任 VAL? Z  
asset price bubbles 资产价格泡沫 ZwMVFC-d  
asset-backed securities 具资产保证的证券 6LDZ|K@  
assets accretion 资产增值 as:l1S
 
assets and liabilities 资产与负债 &}p\&4  
assets betterment statement 资产递增表；资产改进表 L}*o8l`  
assets lending 实物放款；有抵押贷款 71nZi`AR  
assets of the company passing on the death 死者去世时转移的公司资产 D",L.  
assets pledged as security for liabilities 用作负债抵押的资产 ]2@(^x'=  
assets portfolio 资产投资组合 >`x|E-X"  
assets price 资产价格 oWY3dc  
assets quality 资产质素 #EzhtuHxn  
assets realization 资产变现 MeBTc&S<  
assets refinancing arrangement 资产再集资安排 DS(>R!bb  
assets securitization 资产证券化  ImhkU%  
assets situated outside Hong Kong 在香港以外地方的资产 |M7C=z='  
assets stripping 削减资产；拆卖资产 cj2Smgw&>  
assets value 资产值 ]eGa_Ld  
assignee 承让人 8UjIC4'  
assignment 转让；转让书；转让契 CB#2XS>V  
assignment of interest 权益转让 ^&Yt
ZjV  
assignment of letters patent and trade mark 专利证书及商标转让 K:U=Y$x  
assignment of property 物业转让；物业转让书 fF0
K].  
assignment right 转让权 'bl9fO4v  
assignor 转让人 oT{9P?K8  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 u* pQVU  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 eQ[akVMk  
associate member 附属会员 lu{ *]
!  
associated body corporate 相联法人团体 0BC@wV  
associated company 相联公司；联属公司 oYw?kxRZ  
associated corporation 相联法团 R1LirZlzJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ">Qxb.Y}  
公认会计师公会〔英国〕 PL=v,NB  
Association of Futures Exchange Brokers 香港期货经纪协会 vb~%u;zrC@  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;&j'`tP  
association of underwriters 承保人组织 >k"O3Pc@  
assumption of control 接管 SdlO]y9E  
assurance 担保；保险；转易；转易书 O<s7VHj  
assurance of interest 权益的转易 .\a+m
 
at 19XX price 按一九ＸＸ年价格计算
]x metv|7  
at a discount 按赔价计算；按贴水价格计算；打折扣 Ms6;iW9  
at a premium 按溢价计算；按升水价格计算 pA.orx  
at call 通知付款；按通知 T/|!^qLF  
at constant market price 按固定市价计算 !hQ-i3?qm  
at constant price 按固定价格计算 GhfhR^P  
at cost 按成本计算 wetu.aMp  
at current market price 按当时市价计算；按现时市价计算 {Ycgq%1>]  
at current price 按当时价格计算；按现时价格计算 zRjbEL  
at factor cost 按要素成本计算；按生产要素成本计算 {1)bLG|$  
at money-of-the-day price 按付款当日价格计算 9\!&c<i=  
at or better 按指定或较佳价位〔买卖指令〕 w~B1TfqNo  
at par 按面值计算；平价 ?/&X_O  
at sight 见票即付 8 siP  
at the close 按收市盘 [6VM4l"  
at the opening 按开市盘 )2).kL>  
attestation 见证；见证条款 <o()14  
at-the-money option 平价期权 X{#^O/  
attorney 受权人；受托代表人 #6@hVR.  
attornment 新拥有人承认书 0t!ZMH  
attributable profit 可归属利润 5]*lH t  
attributable share value 可归属股份价值 bq7+l4CGTv  
Auckland Stock Exchange 奥克兰证券交易所 ]xvhUv!G  
auction 拍卖 YTTy6*\,_  
auctioneer 拍卖商 .K~V DUu  
audit 审计；核数 On);SN'  
Audit Commission 审计署 O])vR<[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,$Fh^KNo]  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 M %zf?>])  
audit review 帐目审查 +iN!$zF5]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x}a
?
B  
audited account 审计帐目；经审计的帐目 GThGV"  
audited annual account 经审计的周年帐目 \Nik`v*Pd  
audited balance sheet 经审计的资产负债表 eM$a~4!d  
auditor 核数师；核数主任；审计师 LF.i0^#J
 
auditor's certificate 核数师证明书；审计师证明书 Ds] .Ae  
auditor's report 核数师报告；审计师报告 Eo$l-Hl5=  
Aussie bond 澳元债券 T+XcEI6w  
austerity budget 紧缩预算 ?T73BL=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 > U3>I^Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 o Rk'I  
Australian Dollar [AUD] 澳元 a'`i#U  
Australian Options Market 澳大利亚期权市场 xqk(id\&  
Australian Securities Commission 澳洲证券事务监察委员会 ]kNxytH\o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Jy:@&c  
Australian Stock Exchange 澳大利亚证券交易所 n2*Ua/J-8  
Austrian Schilling [ATS] 奥地利先令 CxaI@+  
authentication 认证；鉴证 7Z
]?a  
authority to purchase 委托购买证；委购书 =z5=?  
authorization 认可；核准；授权；授权书 0D4 4  
authorization by direction 指示授权 %+/v")8+?  
authorization by instruction 指令授权 1<x5{/CZ  
authorization by warrant 令状授权  e#5WX  
authorization of unit trust 单位信托的认可 j\KOKvY)  
authorized agent 指定代理人 iU.` TqR7  
authorized capital 法定资本 EM<W+YU  
authorized clerk 出市员 B_Wig2xH0  
authorized dealer 认可交易商 &z3_N  
authorized financial institution 认可财务机构 XKp(31])  
authorized fund 认可基金 r8R7@S2V'  
authorized fund house 获授权的基金公司；认可基金公司 n)cc\JPQ  
authorized institution 认可机构 71Q`B#t0'Z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 mn1!A`$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t`&mszd~T  
authorized insurer 获授权保险人；获认可承保人 6R m dt  
authorized investment 特准投资项目 fC^d@4ha  
authorized person 获授权人 ajRht+{  
authorized representative 获授权代表 Q>yj<DR  
authorized share capital 法定股本 m?Jnb\0  
automated quotation system 自动报价系统 =WC
E "X  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] dh}"uM}a  
自动交易系统〔香港期货交易所有限公司〕 L9hL@  
automatic adjustment mechanism 自动调整机制 _j$V[=kdM/  
automatic adjustment system 自动调整系统 X%!?\3S  
Automatic Clearing House 自动票据交换所 sk5=$My  
automatic exchange rates accumulation system 自动化汇率累集系统 OvdBUcp[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +:#g6(P]  
automatic teller machine [ATM] 自动柜员机 BB,-HhYT0  
autopay 自动转帐 #\F8(lZ  
available assets 可用资产 9[{q5  
available fiscal reserve 现存财政储备 =S^vIo)  
available profit 可用利润 kdA]gpdw  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Z^F>sUMR  
average 平均；平均数；海损 tm34Z''.>  
average basic salary 平均基本薪金 mFpj@=^_G  
average consumer expenditure 平均消费开支；一般消费开支 [PrJf"Z "  
average cost 平均成本 -[=@'NP  
average cost of land production 增辟土地平均成本 LUx'Dm"  
average daily turnover 平均每日成交额 T}p|_)&y  
average daily wage rate 平均每日工资率 Rp zuSh  
average expenditure pattern 平均开支模式 6EWCJ%_  
average growth rate 平均增长率 9[E/^  
average net fixed assets 固定资产平均净值 WFug-#;e  
average of relatives 相对价格平均数 <6N3()A)%1  
average price 平均价格 Q\~#cLJ/  
average propensity to consume 平均消费倾向；一般消费倾向 ieEtC,U  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ENYc.$r  
average rate 平均率 w0>5#jq#r  
average revenue 平均收入；平均收益 f:t5`c.  
average stock 平均库存；平均存货 y}QqS/  
average yearly rent 平均年租 M;-FW5O't  
avoidance of double taxation 避免双重课税 Oa5-^&I  
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 iQh:y:Jo1&  
9mv6  
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