一些有用的会计术语(也不知道发的地方对不对)A

A: [a@B =E  
A share Ａ股；甲类股份 kfXS_\@iW1  
abatement of tax 减税；减扣免税额 d<#p %$A4  
ABN AMRO Bank N.V. 荷兰银行 GWgd8x*V  
above-the-line expenditure 线上项目支出；经常预算支出 3)Zu[c[%'J  
above-the-line receipt 线上项目收入；经常预算收入 CJp-Y}fGEA  
ABSA Asia Limited 南非联合亚洲有限公司 6J\q`q(W(  
absolute change 绝对数值变更 pw=F' Y@N  
absolute expenditure 实际开支 y`rL=N#  
absolute guideline figure 绝对准则数字 >PIPp7C  
absolute interest 绝对权益 !3h{lEB  
absolute order of discharge 绝对破产解除令 w,Q)@]_  
absolute profit margin 绝对利润幅度 4f!dYo4L  
absolute value 实值；绝对值 zj{(p Z1  
absolutely vested interest 绝对既得权益 ,ijW(95{k  
absorbed cost 已吸收成本；已分摊成本 :W~f;k  
absorption 吸收；分摊；合并 &U&Zo@ot"x  
absorption rate 吸收率；摊配率；分摊率 ugI#ZFjJWE  
ACB Finance Limited 亚洲商业财务有限公司 zka?cOmYF[  
acceptable form of reciprocity 合理的互惠条件 #&V5H{  
acceptable rate 适当利率；适当汇率 
KY g3U  
acceptance agreement 承兑协议 &Pq\cNYzW  
acceptance for honour 参加承兑 I
r27ZP  
acceptor 承兑人；接受人；受票人 B7!;]'&d  
acceptor for honour 参加承兑人 g5}lLKT  
accident insurance 意外保险 i:d`{kJ|[  
Accident Insurance Association of Hong Kong 香港意外保险公会 q!&B6]  
accident insurance scheme 意外保险计划 cz#_<8'N  
accident year basis 意外年度基准 wWTQ6~Y%d  
accommodation 通融；贷款 vL$|9|W(  
accommodation bill 通融票据；空头票据 B'p5M.6d#:  
accommodation party 汇票代发人 )Oievu_"|  
account balance 帐户余额；帐户结余 y\#o2PVmY  
account book 帐簿 nWGR5*e:  
account collected in advance 预收款项 IBET'!j4"  
account current book 往来帐簿 TT7PQf >  
account of after-acquired property 事后取得的财产报告 #h N.=~  
account of defaulter 拖欠帐目 GJ`UO  
account payable 应付帐款 >S'>
!w  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +9zA^0  
account receivable 应收帐款 x> \Bxa8  
account receivable report 应收帐款报表 vLDi ;  
account statement 结单；帐单；会计财务报表 [D[D`gpjA  
account title 帐户名称；会计科目 *S4aF*Qk  
accountant's report 会计师报告 iNJAZ6@+  
Accountant's Report Rules 会计师报告规则 ?E7=:h(@t  
accounting and auditing procedure 会计与审计程序；会计与核数程序 uNbIX:L,  
Accounting Arrangements 《会计安排》 &z>q#'X;.  
accounting basis 会计基础 t77'fm  
accounting by Official Receiver 破产管理署署长呈交的帐目 fhRjYYGI  
Accounting Circular 《会计通告》 S?4KC^Y5  
accounting class 会计类别 p=B?/Sqa  
accounting date 记帐日期；会计结算日期 KjOi(YUnq7  
accounting for money 款项核算 RZh}:  
Accounting Officer 会计主任 zMGzReJ  
accounting period 会计报告期；会计期 f`|G]da-3o  
accounting policy 会计政策；会计方针 7Z0/(V.-  
accounting practice 会计惯例 C[8KlD  
accounting principle 会计准则 9p`r7:  
accounting record 会计记录 <hv7s,i  
accounting report 会计报告 *1bzg/T<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GNU;jSh5  
Accounting Society of China 中国会计学会 #
X/Q  
accounting statement 会计报表 _wh
F^g8  
accounting system 会计制度；会计系统 !SF^a6jT  
accounting transaction 会计事项；帐务交易 B 8{ uR  
accounting treatment 会计处理 ZEGd4_ux  
accounting year 会计年度 t`u!]DHv  
accretion 增值；添加 k1fRj_@WPT  
accrual 应计项目；应累算数目
5v9uHxy  
accrual basis 应计制；权责发生制 Rla4L`X;  
accrual basis accounting 应计制会计；权责发生制会计 WZ?!!   
accrue 应累算；应计 9":2"<'+  
accrued benefit 应累算利益 ]l[2hy= cV  
accrued charges 应计费用 &fSTR-8ev#  
accrued cumulative preference share dividend 应累算的累积优先股股息 |zpx)8Q  
accrued expenses 应累算费用 .pvxh|V  
accrued interest payable 应付利息；应计未付利息 2Va4i7"X\  
accrued interest receivable 应收利息；应计未收利息 nwf7M#3d  
accrued right 累算权益 !8$RBD %  
accruing profit 应累算的利润  O<GF>  
accumulated fiscal reserve 累积财政储备 *#2Rvt*Ox  
accumulated profit 累积利润；滚存溢利 TpP8=8_Lh  
accumulated reserve 累积储备 ]k*1KP  
accumulation of surplus income 累积收益盈余 'ere!:GJD  
acquired assets 既得资产 0x5xLg;Q  
acquisition 收购；购置；取得 uvB1VV4  
acquisition cost 购置成本 #C\4/g?=,  
acquisition expenses 购置费用 &+r4  
acquisition of 100% interest 收购全部股权 -0 0}if7  
acquisition of control 取得控制权 ]MAT2$"le  
acquisition of fixed assets 购置固定资产 0{R/<N  
acquisition of shell “买壳” 'm O2t~n  
acquisition price 收购价 "^%Z'ou  
act of God 天灾 XnXb&@Y  
acting partner 执事合伙人 J&6:d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |(ocDmd  
active partner 积极参与的合伙人 G$5m$\K  
active trading 交投活跃 Nn#u%xvJt  
actual circulation 实际流通 >&Fa(o;*  
actual cost 实际成本 l2&hBacT  
actual expenditure 实际开支；实际支出 g:gB`8w?  
actual income 实际入息；实际收入；实际收益 Fe$/t(  
actual market 现货市场 iV hJH4  
actual price 现货价；实际价格 r(`nt-o@  
actual profit 实际利润 iZ;TYcT  
actual quotation 实盘；实际价位；实际报价 i&Kz*,pt  
actual year basis 按实际年度计算 9Nt3Z>d  
actuals 实货 _N'75  
actuarial investigation 精算调查 ($WE=biZ&  
actuarial principle 精算原则 E _iO@  
actuarial report 精算师报告 Z$;"8XUM  
Actuarial Society of Hong Kong 香港精算学会 J70D+  
actuarial valuation 精算师估值 z{?
4*Bq  
actuary 精算师 _P5P(^/
 
ad referendum agreement 暂定协议；有待覆核的协定 ZBc|438[  
ad valorem duty 从价税；按值征税 wUp)JI  
ad valorem duty system 从价税制 k dU! kj  
ad valorem fee 从价费 "=|t~`  
ad valorem tariff 从价关税 `6Hf&u<  
additional allowance 额外免税额 JBcY!dy-d  
additional amount for unexpired risk 未过期风险的额外款额 =n0*{~r  
additional assessable profit 补加应评税利润 2)\vj5<~$  
additional assessment 补加评税 7g6RiH}  
additional commitment 额外承担 $TG?4  
additional commitment vote 额外承担拨款 77We;a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d6.}.*7Whc  
additional dependent parent allowance 供养父母额外免税额 `Q%NSU
?  
additional provision 额外拨款 mG(N:n%*K  
additional stamp duty 附加印花税 {XnPx?V  
additional tax 补加税罚款；补加税款 <qY5SV,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 V5MO}  
adjudged bankrupt 被裁定破产 P s#>y&  
adjudicated bankrupt 裁定破产人 wO!u!I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 aWaw&u  
adjudication of bankruptcy 裁定破产；宣告破产 y1,5$
0@G  
adjudication of insolvency 裁定无力偿还债务 \Ph7(ik  
adjusted actual 经调整的实数；调整后的实数 K$-;;pUl  
adjusted current assets 经调整的流动资产；调整后的流动资产 *not.2+  
adjusted figure 经调整的数字；调整后的数额 #T%zfcUj  
adjusted liabilities 经调整的负债；调整后的负债 E`AYee%l  
adjusted loss 经调整的亏损；调整后的亏损 l3J$md|f  
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 'ZnIRE,N  
adjusted profit 经调整的利润；调整后的利润 ~A >oO-0K  
adjusted surplus 经调整的盈余额；调整后的盈余额 r_2btpL^  
adjusted value 经调整的价值；调整后的价值 XxOn3i  
adjustment 调整；修订；理算〔保险〕 (cs~@  
adjustment centre 调剂中心 mk=#\>  
adjustment lag 调整过程的时间差距；调整时差 4/MNqit+  
adjustment mechanism 调整机制 bUvK  
adjustment of loss 亏损调整 |Fv?6qw+  
adjustment process 调整过程；调整程序 knSuzq%
*  
adjustment range 调整幅度 v2J0u:#,  
administered exchange rate 受管制汇率 g42T#p8^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #&siHHs \  
administration expenses 行政费用
6%?A>  
administration fee 手续费；行政费 wj%wp[KA$  
administration in bankruptcy 破产管理 sv=H~wce  
administration order 遗产管理令 CEqZ:c  
administrator 管理人；遗产管理人 cyMs(21  
administrator of the estate 遗产管理人 7a<_BJXx  
admission of debt 债项承认书 Qp!J:YV  
admission of proof 接纳债权证明 {A3m+_8  
advance 放贷款项；垫付款项；预支款项；预付款项 *Nlu5(z  
advance account 暂支帐目；预付款帐户 NG9vml  
advance compensation 预付补偿金 H#+xKYrp  
advance from shareholder 股东垫款 |s|/]aD}o  
advance pending reimbursement 预支以待日后付还 [g|Hj)(  
advanced economy 先进经济体系 },PBqWe  
advancement 预付；预付财产 H8i+'5x,?  
advances warrant 垫款令 WQt5#m; W  
advancing 贷出 ^saM$e^c:  
adverse balance 逆差 Dh`=ydI5  
adverse exchange 逆汇 EcW1;wH  
advertisement addressed to shareholders 在报章刊登的致股东通告 W)-hU~^OM  
advice for collection 托收通知书 @L;C_GEa  
advice of drawing 提款通知书；汇票通知书 xG%*PNM0q  
advice of payment 付款通知 H[BYE  
Advisory Committee [Securities and Futures Commission] 4oJ$dN  
谘询委员会〔证券及期货事务监察委员会〕 fuyl/bx}  
Advisory Committee on Diversification 经济多元化谘询委员会 J3&Sj{ o  
affidavit 誓章；遗产申报誓章 |nm2Uy/0  
affidavit of no receipt 述明无收款的誓章 <E}N=J
'uJ  
affiliate 联号；联营公司；附属公司 `M rBav  
affiliated company 附属公司；联号；联营公司 RbAt3k;y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4Hd S

i  
affordability 负担能力 DMMLzS0A  
African Development Bank [AfDB] 非洲开发银行 oD,C<[(p  
after-acquired property 事后取得的财产 'w6hW7"L  
after-hours dealing 市后交易 @dV9Dpu  
after-tax profit 税后盈利；税后利润；税后溢利 `,Z
b2"  
agency agreement 代理协议 [;@):28"  
agency expenses 代理机构的开支 ^ LbGH<#J  
agency fee 代理费 w\DspF  
Agency Law 《代理法》 ,s? dAy5  
agent 代理人；承销人 4:3_ER]J  
agent of company 公司代理人 w, 7Cr  
agent's fee 代理人费；经纪费 %M6 c0d[9-  
aggregate 总计；总数；总体数字 UoRDeYQ`E  
aggregate amount 总款额；总额 -fPT}v  
aggregate assets and liabilities 总体资产与负债 I>Y{>S  
aggregate at constant price 按固定价格计算的总体数字 /.v_N%*-v  
aggregate demand 总需求 m&cvU>lC  
aggregate gross position 总持仓量 4k$0CbHx0  
aggregate limit 总限额 >[P%Ty);  
aggregate of salaries tax 合计薪俸税 M8_R  
aggregate performance 总体表现；总体业绩 +!xu{2!  
aggregate supply 总体供应 C9pnU,[  
aggregate surplus 总盈余 >KHp-|0pv  
aggregate total 整体总额 en%B>]QI  
aggregate value 总值；合计价值 U2UyN9:6F  
aggregated basis 合计基准 Y"oDFo,  
aggregated net chargeable income 合计应课税入息实额 "ZqEP R)  
aggregation 合并计算；合计；总和 N"~ qoJO  
aggregation of incomes of husband and wife 夫妇入息合并计算 OA5f}+  
aggregation of property 财产的总和 @E(P9zQ/zy  
agio 差价；贴水 \-d'9b?  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 "5(W[$f*]v  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \*J.\f  
《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》 $^IjFdD  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [%?hC
c  
《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》 nj"m^PmWo3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L?Tu)<Mn  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 #@q1Ko!NZ  
agreement for a settlement 授产协议 <b'1#Pd>0  
agreement for assignment 转让协议 qzHU)Ns(_  
agreement for sale 售卖协议；买卖协议 [tz u;/  
agreement for sale and purchase 买卖协议 S[^nSF  
agreement for the payment of interest 支付利息协议 V:8@)Hc=  
agreement for the repayment of money 还款协议 F#KF6)P  
agreement of reinsurance 再保险协议 _1\poAy  
Agricultural Bank of China 中国农业银行 `xGT_0&ck  
air passenger departure tax 飞机乘客离境税 2;h+;G  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 S<9gyW  
airport tax 机场税 wE8]'o  
alcohol duty 酒精税 s_S$7N`ocS  
alienation 让与；让渡；转让 :U8k|,~f  
alimony 生活费；赡养费 YLE/w@*  
All Ordinaries Index [AOI] 所有普通股指数 RB *P
0  
all risks 全险；综合险 E;$$+rA  
All Sales Record for Stock Market 《股票市场成交报告》 oHk27U G  
Allied Capital Resources Limited 新联财务有限公司 ~\3l!zIq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 h*l cEzG?A  
allocation letter 拨款信件 w7r'SCVh3+  
allocation of fund 分配款项；预留款项 "5y<G:$+~  
allocation of profit 利润分配；溢利分配 vU7&'ca  
allocation warrant 拨款令 Eh:yRJ_8  
allotment 分配；配股 X4Lsvvz%@  
allotment notice 股份配售通知；配股通知 Agz=8=S%  
allotment of shares 股份分配 my]P_mE  
allowable 可获宽免；免税的 vyujC`61d  
allowable business loss 可扣除的营业亏损 N7a[B>+`  
allowable expenses 可扣税的支出 d0TgqO{  
allowance 免税额；津贴；备抵；准备金 k 5t{  
allowance for debts 债项的免税额 !%X>rGkc  
allowance for depreciation by wear and tear 耗损折旧免税额 o;E(Kj  
allowance for funeral expenses 殡殓费的免税额 !#C)99L"F  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ML"_CQlE7  
allowance for repairs and outgoings 修葺及支出方面的免税额 KoFv0~8Q  
allowance to debtor 给债务人的津贴 ";o~&8?)  
alteration of capital 资本更改 7WXiG0
 
alternate trustee 候补受托人 =#jTo|~u4o  
amalgamation 合并 s* @QT8%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aE}=^%D  
ambit of charges 征税范围；收费范围 @kS|Jz$iY  
amended valuation 经修订的估值
4^0\dq  
American Commodities Exchange 美国商品交易所 nM=2"`@
$  
American Express Bank Limited 美国运通银行 Oxpo6G  
American Stock Exchange 美国证券交易所 $x/J+9Ww  
amortization 摊销 aD0Q0C+  
amount due from banks 存放银行同业的款项 9GtLMpy  
amount due from banks abroad 存放海外银行同业的款项 `d.Gw+Un  
amount due from holding companies 控股公司欠款 pz.Y=V\t  
amount due from local banks 存放本港银行同业的款项 x-tm[x@;o  
amount due to banks 银行同业的存款 LE<:.?<Z-  
amount due to banks abroad 海外银行同业的存款 \MF3CK@/  
amount due to holding companies 控股公司存款 /FoUo   
amount due to local banks 本港银行同业的存款 t$tsWAmiA[  
amount due to outport banks 外埠银行同业的存款 cn@03&dAl  
amount for note issue 发行纸币的款额 j)<;g(  
amount of bond 担保契据的款额 *Rz!i m|  
amount of consideration 代价款额 u}^a^B$  
amount of contribution 供款数额 N|bPhssFw  
amount of indebtedness 负债款额 }klE0<W|5\  
amount of principal of the loan 贷款本金额
)j]gm i"  
amount of rates chargeable 应征差饷数额 4 `j,&=  
amount of share capital 股本额 )Uc$t${en  
amount of sums assured 承保款额 f34_?F<h  
amount of variation 变动幅度 od;Bb  
amount of vote 拨款数额 |~7+/VvI+  
amount payable 应付款额 Uf=vs(  
amount receivable 应收款额 +ZY2a7uI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^qE<yn  
analysis 分析 (7M^-_q]D  
ancillary risk 附属风险 vx({N?  
annual account 周年帐目；周年帐目报表；年度决算；年结 "bv,I-\  
annual accounting date 年结日期 v(i1Z}*b  
annual allowance 每年免税额；年积金；年度津贴；年津 R>Z,TQU  
annual balance 年度余额 }qG?Vmq*R[  
annual disposable income 每年可动用收入 7f.4/x^  
annual estimates 周年预算 AsTMY02|  
annual fee 年费 %i;r]z-  
annual general meeting 周年大会 nF|#@O`1  
annual growth rate 年增率；每年增长率 QC$=Fs5+  
annual long-term supplement 长期个案每年补助金 E geG,/-`  
annual pensionable emolument 可供计算退休金的年薪 )$2%&9b  
annual report 年报 6ON  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .=
.yZ  
annual return 周年报表；周年申报表；每年报税表格 QO
1A976o  
Annual Return Rules 《周年报表规则》 C:|q'"F  
annual review of consumer prices 每年消费物价回顾 ">0/>>Ry  
annual roll-forward basis 逐年延展方式 qat45O4A1  
annual salary 年薪 '6Pu[^x  
annual statement 年度报表；年度决算表 r6gt9u:  
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 9,Crmbw8  
annuitant 年金受益人 'sT}DX(7M  
annuity 年金 =)"NE>  
annuity contract 年金合约 |r)>bY7  
annuity on human life 人寿年金 -s?dzX  
antecedent debt 先前的债项 +X2 i/}  
ante-dated cheque 倒填日期支票 ~:P8g<w  
anticipated expenditure 预期开支 /-G qG)PX  
anticipated net profit 预期纯利 g:~?U*f-  
anticipated revenue 预期收入 'O\d<F.c$2  
anti-inflation measure 反通货膨胀措施 nzQYn   
anti-inflationary stance 反通货膨胀立场 o{S}e!V
b  
apparent deficit 表面赤字 !Vp,YN+yN  
apparent financial solvency 表面偿债能力 ne!j%9Ar  
apparent partner 表面合伙人 .,d$%lN  
application for personal assessment 个人入息课税申请书 D@sx`
H(  
application of fund 资金应用 IGF37';;  
application to release as liquidator and to destruct the books of accounts and documents $v?
!
6:  
申请免除清盘人职务及毁灭帐簿与文件 rw=UK`  
appointed actuary 委任精算师 *_"c!eW  
appointed auditor 委任核数师；委任审计师 ~u~[E  
appointed trustee 委任的受托人 \>aa8LOe  
appointer 委任人 M<M#<kD  
apportioned pro rata 按比例分摊 !~w6"%2+7  
apportionment 分配；分摊 Hb@G*L$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QYf/tQg$  
apportionment formula 分摊方程式 }]n>A  
apportionment of estate duty 遗产税的分摊 )\I? EU8  
appraisal 估价；评估 BRSgB-Rr7  
appreciable growth 可观增长 5m%baf2_  
appreciable impact 显着影响 2RSHB
o  
appreciable increase 可观增长 +,{Wcb  
appreciation 增值；升值 _($-dJ{  
appreciation against other currencies 相对其他货币升值 8 /RfNGY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %Zv(gI`A  
appreciation tax 增值税 fn?6%q,!ls  
appropriation 拨款；拨用；拨付 TYJnQ2m  
appropriation account 拨款帐目 +qSr=Y:+  
Appropriation Bill 拨款法案 QU,TAO  
appropriation-in-aid system 补助拨款办法 LBbo.KxAe3  
approved assets 核准资产 upEPv .h  
approved basket stock 认可一篮子证券 yTq(x4]  
approved budget 核准预算 xj00eL  
approved charitable donation 认可慈善捐款 Ei?9M
^w  
approved charitable institution 认可慈善机构 !rsqr32]  
approved currency 核准货币；认可货币 n|4D#Bd1w  
approved estimates 核准预算 dx?njR  
approved estimates of expenditure 核准开支预算 oX:1 qJ
rC  
approved overseas insurer 核准海外保险人 S'%cf7Z  
approved overseas trust company 核准海外信托公司 q
eK  
approved pooled investment fund 核准汇集投资基金 abJ@>7V  
approved provident fund scheme 认可公积金计划 13_+$DhU-L  
approved provision 核准拨款 F)<G]i8n~  
approved redeemable share 核准可赎回股份 OCOO02Wq1  
approved regional stock 认可地区性证券 bh;b` 5  
approved retirement scheme 认可退休金计划 i6g[E4nk  
approved subordinated loan 核准附属贷款 OL ]T+6X  
arbitrage 套戥；套汇；套利 sKB-7  
arbitrageur 套戥者；套汇者 \Zz= 4 j  
arbitrary amount 临时款项 {,-5k.P[  
arrangement 措施；安排；协定 7L~ zI>2  
arrears 欠款 ,d [b"]Zy  
arrears of pay 欠付薪酬 =Q=&Ucf_  
arrears of revenue 逾期未收税款；逾期未收的帐项 G}?P r4Gj  
articles of association 组织章程；组织细则；组织章程细则 J!K/7uS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z564K7IV  
ascertainment of profit 确定利润 D'sboOY  
"Asia Clear" “亚洲结算系统” _]~ht H  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7^t(RNq  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 m9<[bEO<$  
Asian Development Fund [ADF] 亚洲发展基金 w<F;&';@h  
Asian dollar bond 亚洲美元债券 @tv];t  
Asian dollar market 亚洲美元市场 hC 4X Y  
Asian dollar rate 亚洲美元利率 <11Tqb  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 k4AE`[UE  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 t ]I(98pY  
asked price 沽盘；喊价；索价；卖方报价 @01D1A  
assessable income 应评税入息 W.6JnYLQ&  
assessable loss 应评税亏损 +_XbHjhN/  
assessable profit 应评税利润 F6GZZKj  
assessable value 应评税值 :_YG/0%I  
assessed profit 估定利润 qxcBj  
assessed value 经评估价值 1q233QSW)  
assessment 评税；评定；估价；评税单 F+y`4>x  
assessment number 评税编号；估价编号 `=l{kBZT|  
assessment of additional tax 补加税评税 $
I6eHjYT  
assessment of performance 业绩评估；实绩评价 zQj%ds:  
Assessor 评税主任 =UKR<@QrK  
asset price bubbles 资产价格泡沫 {LJ6't 8y:  
asset-backed securities 具资产保证的证券 =5=Vm[  
assets accretion 资产增值  jnKM6%z  
assets and liabilities 资产与负债 5NvyK[w]  
assets betterment statement 资产递增表；资产改进表 [.Wt,zrE  
assets lending 实物放款；有抵押贷款 2=,Sz1`t  
assets of the company passing on the death 死者去世时转移的公司资产 gWv+i/,  
assets pledged as security for liabilities 用作负债抵押的资产 K,,@',  
assets portfolio 资产投资组合 [11-`v0  
assets price 资产价格 WT!\X["FI$  
assets quality 资产质素 V?J,ab$X#  
assets realization 资产变现 g*c\'~f;  
assets refinancing arrangement 资产再集资安排 sv6U%qV  
assets securitization 资产证券化 }nY^T&?`  
assets situated outside Hong Kong 在香港以外地方的资产 Oi[9b  
assets stripping 削减资产；拆卖资产 `"b7y(M  
assets value 资产值 -hR\
Y2?  
assignee 承让人 &b6@_C9  
assignment 转让；转让书；转让契 CU`Oc>;*T  
assignment of interest 权益转让 Tl7:}X<?  
assignment of letters patent and trade mark 专利证书及商标转让 yz$1qEII`q  
assignment of property 物业转让；物业转让书 5 /jY=/0.a  
assignment right 转让权 |Ge/|;.v`  
assignor 转让人 ~_j%nJ &2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 0#{]!>R  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m'"VuH?^  
associate member 附属会员 qe"6#@b *|  
associated body corporate 相联法人团体 nzJi)A./  
associated company 相联公司；联属公司 z==}~|5  
associated corporation 相联法团 2&K|~~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K}/`YDu  
公认会计师公会〔英国〕 GhQ`{iJM  
Association of Futures Exchange Brokers 香港期货经纪协会 X6*y/KGN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 e27CbA{_w  
association of underwriters 承保人组织 V//q$/&8(  
assumption of control 接管 $5CY<,f  
assurance 担保；保险；转易；转易书 p}|wO&4h  
assurance of interest 权益的转易 yx;R#8;b.  
at 19XX price 按一九ＸＸ年价格计算 L\b_,'I  
at a discount 按赔价计算；按贴水价格计算；打折扣 I5OH=,y`  
at a premium 按溢价计算；按升水价格计算 "_@+/Iy.  
at call 通知付款；按通知 Wy>\KrA1  
at constant market price 按固定市价计算 I"<
. h'  
at constant price 按固定价格计算 |Pl{Oo+  
at cost 按成本计算 !,!tNs1 K  
at current market price 按当时市价计算；按现时市价计算 QR$sIu@%  
at current price 按当时价格计算；按现时价格计算 x2c*k$<p  
at factor cost 按要素成本计算；按生产要素成本计算 pz}hh^]t  
at money-of-the-day price 按付款当日价格计算 9QZwUQ  
at or better 按指定或较佳价位〔买卖指令〕 (Ha}xwA~(  
at par 按面值计算；平价 WzbN=& C]h  
at sight 见票即付 5nqdY*  
at the close 按收市盘 uOqDJM'RM  
at the opening 按开市盘 H>X1(sh#}  
attestation 见证；见证条款 #|h8u`  
at-the-money option 平价期权 uN0fWj]  
attorney 受权人；受托代表人 IMrOPwjc  
attornment 新拥有人承认书 [m[~A|S  
attributable profit 可归属利润 }(}vlL  
attributable share value 可归属股份价值 Tm.w+@  
Auckland Stock Exchange 奥克兰证券交易所 ,5uDEXpt{  
auction 拍卖 q ? TI,  
auctioneer 拍卖商 xm,yqM!0A  
audit 审计；核数 @7 HBXP
 
Audit Commission 审计署 <f{`}drp/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *<QL[qyV  
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〕 \1D,Kx;Cb  
audit review 帐目审查 _?LI0iIFx  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 A_U0HVx_  
audited account 审计帐目；经审计的帐目 zb,`K*Z{  
audited annual account 经审计的周年帐目 >.~k?_Of  
audited balance sheet 经审计的资产负债表 e;r-}U  
auditor 核数师；核数主任；审计师 )?y"NVc*  
auditor's certificate 核数师证明书；审计师证明书 irj}:f;!eF  
auditor's report 核数师报告；审计师报告 uxiX"0)g>  
Aussie bond 澳元债券 W?Abx  
austerity budget 紧缩预算 g]JI}O*5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S9055`v5  
Australia All Ordinaries Index 澳洲所有普通股票指数 I3b-uEHev  
Australian Dollar [AUD] 澳元 bGO_y]Pc  
Australian Options Market 澳大利亚期权市场 3PeJPw  
Australian Securities Commission 澳洲证券事务监察委员会 i.,B 0s]Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 481u1  
Australian Stock Exchange 澳大利亚证券交易所 X]%4QIeS  
Austrian Schilling [ATS] 奥地利先令 SYLkC [0k  
authentication 认证；鉴证 <QLj6#d7Y  
authority to purchase 委托购买证；委购书 sJ()ItU5i
 
authorization 认可；核准；授权；授权书 u)>*U'bM  
authorization by direction 指示授权 )dDmq  
authorization by instruction 指令授权 5X|aa>/  
authorization by warrant 令状授权 .W:], 5e  
authorization of unit trust 单位信托的认可 NO1]JpR  
authorized agent 指定代理人 1&nrZG9  
authorized capital 法定资本 Gl1$W=pR:  
authorized clerk 出市员 ;yrcH+I$_  
authorized dealer 认可交易商 xF0*q  
authorized financial institution 认可财务机构 l%/,Ef*3  
authorized fund 认可基金 v>l?d27R  
authorized fund house 获授权的基金公司；认可基金公司 u{G6xuPWf  
authorized institution 认可机构 ?q`mr_x%?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .1M>KRSr,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 q\Z1-sl~s  
authorized insurer 获授权保险人；获认可承保人 Gl9
a5b  
authorized investment 特准投资项目 !OemS7{  
authorized person 获授权人 0C_Qp%Z  
authorized representative 获授权代表 Os+=}  
authorized share capital 法定股本 /m:}rD  
automated quotation system 自动报价系统 e@YR/I8my  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !{\c`Z<#  
自动交易系统〔香港期货交易所有限公司〕 jL>r*=K)%  
automatic adjustment mechanism 自动调整机制 7G2N&v>  
automatic adjustment system 自动调整系统 #xB%v  
Automatic Clearing House 自动票据交换所 >48Y-w  
automatic exchange rates accumulation system 自动化汇率累集系统 ' 'N@ <|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d~%Rnic6*  
automatic teller machine [ATM] 自动柜员机 cd#TKmh7re  
autopay 自动转帐 lN"rhZ  
available assets 可用资产 ['<rfK  
available fiscal reserve 现存财政储备 Uy=eHwU?J  
available profit 可用利润 e{/\znBS%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 #^Y-*vf2  
average 平均；平均数；海损 l7
1\II  
average basic salary 平均基本薪金 V;=T~K|)>  
average consumer expenditure 平均消费开支；一般消费开支 = %m/  
average cost 平均成本 __[q`  
average cost of land production 增辟土地平均成本 Zup?nP2GkT  
average daily turnover 平均每日成交额 52,a5TVG  
average daily wage rate 平均每日工资率 5+J/Qm8{bb  
average expenditure pattern 平均开支模式 |@nXlZE  
average growth rate 平均增长率 6(=:j"w0  
average net fixed assets 固定资产平均净值 <j'#mUzd  
average of relatives 相对价格平均数 R_}(p2  
average price 平均价格 1GxYuTZ{  
average propensity to consume 平均消费倾向；一般消费倾向 /uVB[Tk^  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .^,vK7  
average rate 平均率 zb(u?U  
average revenue 平均收入；平均收益 AJ /_l;  
average stock 平均库存；平均存货 WUWQcJj  
average yearly rent 平均年租 ?{V[b
m  
avoidance of double taxation 避免双重课税 HT'dft #  
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 [T|~Kh%#  
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