一些有用的会计术语(也不知道发的地方对不对)A

A: 0bl8J5Ar5  
A share Ａ股；甲类股份 ;|pw;-  
abatement of tax 减税；减扣免税额 \k
.W F|~  
ABN AMRO Bank N.V. 荷兰银行 KZGy&u >`  
above-the-line expenditure 线上项目支出；经常预算支出 rmJ`^6V  
above-the-line receipt 线上项目收入；经常预算收入 NM+(ss'  
ABSA Asia Limited 南非联合亚洲有限公司 Sy"!Q%+|  
absolute change 绝对数值变更 c0QKx=  
absolute expenditure 实际开支 `Jn2(+  
absolute guideline figure 绝对准则数字 A.cNOous|  
absolute interest 绝对权益 Td5yRN! ?  
absolute order of discharge 绝对破产解除令 2x!cblo  
absolute profit margin 绝对利润幅度 PnZY%+[I  
absolute value 实值；绝对值 #AF.1;(k  
absolutely vested interest 绝对既得权益 _&e$?hY  
absorbed cost 已吸收成本；已分摊成本 7'.]fs:  
absorption 吸收；分摊；合并 ^NXxMC(e+  
absorption rate 吸收率；摊配率；分摊率 ]h%~'8g,  
ACB Finance Limited 亚洲商业财务有限公司 +;bP.[Z  
acceptable form of reciprocity 合理的互惠条件 B3&C
=*y  
acceptable rate 适当利率；适当汇率 {ep.So6  
acceptance agreement 承兑协议 )4^Sz&\  
acceptance for honour 参加承兑 S`pBEM  
acceptor 承兑人；接受人；受票人 `y$@zT?j  
acceptor for honour 参加承兑人 szGGw  
accident insurance 意外保险 Y(F>;/AA  
Accident Insurance Association of Hong Kong 香港意外保险公会 4
(&sw<k  
accident insurance scheme 意外保险计划 "2Q*-  
accident year basis 意外年度基准 #+L:V&QE  
accommodation 通融；贷款 ?H!QV;ku  
accommodation bill 通融票据；空头票据 e[Jh7r>'  
accommodation party 汇票代发人 ..Bf-)w  
account balance 帐户余额；帐户结余 rw.DKM'  
account book 帐簿 rIeOli:<  
account collected in advance 预收款项 th%T(D5
n  
account current book 往来帐簿 Wo{4*~f  
account of after-acquired property 事后取得的财产报告 #Wq@j1?  
account of defaulter 拖欠帐目 #vzt6x@*  
account payable 应付帐款 6e%ZNw{#=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eI1C0Uz1  
account receivable 应收帐款 ?g4S51zpp  
account receivable report 应收帐款报表 GDYFhH7H  
account statement 结单；帐单；会计财务报表 5xhYOwQBo  
account title 帐户名称；会计科目 7V-uQ)*  
accountant's report 会计师报告 i2E@5 v=|Y  
Accountant's Report Rules 会计师报告规则 PO*0jO;%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 " TC:O^X  
Accounting Arrangements 《会计安排》 88Vl1d&b  
accounting basis 会计基础 I ;F\'P)e  
accounting by Official Receiver 破产管理署署长呈交的帐目 s[#_sR`y  
Accounting Circular 《会计通告》 &M7AM"9
 
accounting class 会计类别
v)JS4KS  
accounting date 记帐日期；会计结算日期 +LF`ZXe8l  
accounting for money 款项核算 @T%8EiV  
Accounting Officer 会计主任 B-
h@\y  
accounting period 会计报告期；会计期 UBw*}p  
accounting policy 会计政策；会计方针 ny1Dg$ui2  
accounting practice 会计惯例 $l_\9J913  
accounting principle 会计准则 ZMGC@4^F  
accounting record 会计记录 \G2PK&)F  
accounting report 会计报告 > 1=].  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t'[`"pp=  
Accounting Society of China 中国会计学会 ~z'Y(qG  
accounting statement 会计报表 :{%~L4$HI  
accounting system 会计制度；会计系统 (
'+C $  
accounting transaction 会计事项；帐务交易 Q2"K!u]  
accounting treatment 会计处理 {R?VB!dR  
accounting year 会计年度 ")9jt
^  
accretion 增值；添加 b1EY6'R2  
accrual 应计项目；应累算数目 A`*Sx"~jdx  
accrual basis 应计制；权责发生制 :@~mN7O*  
accrual basis accounting 应计制会计；权责发生制会计 q<Y#-Io%3  
accrue 应累算；应计
|%@pjJ`3  
accrued benefit 应累算利益 P52qtN<  
accrued charges 应计费用 Sb^o`~ Eh  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^1bM=9]F0  
accrued expenses 应累算费用 nw0Tg=
P  
accrued interest payable 应付利息；应计未付利息 V W(+sSQ  
accrued interest receivable 应收利息；应计未收利息 U% OlYP$g  
accrued right 累算权益 4wPP/`  
accruing profit 应累算的利润 {J-Ojw|Y b  
accumulated fiscal reserve 累积财政储备 ?@QcKQ@  
accumulated profit 累积利润；滚存溢利 ~^l;~&

  
accumulated reserve 累积储备 Q+*@!s  
accumulation of surplus income 累积收益盈余 KebC$g@W  
acquired assets 既得资产 "Ug+#;}p$  
acquisition 收购；购置；取得 7MIrrhk  
acquisition cost 购置成本 \5fvD8>H  
acquisition expenses 购置费用 0+NGFX\p  
acquisition of 100% interest 收购全部股权 @4Lol2  
acquisition of control 取得控制权 ,Bl_6ZaL  
acquisition of fixed assets 购置固定资产 dst!VO: M  
acquisition of shell “买壳” {
dwlW`{  
acquisition price 收购价 $pauPEe  
act of God 天灾 (};/,t1#$  
acting partner 执事合伙人 Qp+M5_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 u<EPK*O*  
active partner 积极参与的合伙人 L=&}s[5  
active trading 交投活跃 JhvT+"~  
actual circulation 实际流通 tk+4noA  
actual cost 实际成本 Zou;o9Ww  
actual expenditure 实际开支；实际支出 a~Yq0d?`D  
actual income 实际入息；实际收入；实际收益 lQpl8>  
actual market 现货市场 D&1(qi=x&  
actual price 现货价；实际价格 vw :&c.zd  
actual profit 实际利润 !ezy v`  
actual quotation 实盘；实际价位；实际报价 VyWzb  
actual year basis 按实际年度计算 n$<n Yr`X  
actuals 实货 {/i&o  
actuarial investigation 精算调查 *RFBLCt  
actuarial principle 精算原则 <MJ-w1A  
actuarial report 精算师报告 mpD[k9`x#  
Actuarial Society of Hong Kong 香港精算学会 r |2{(+  
actuarial valuation 精算师估值
NtkZ\3  
actuary 精算师 @4$la'XSx  
ad referendum agreement 暂定协议；有待覆核的协定 8Fv4\dr  
ad valorem duty 从价税；按值征税 gdS@NUM  
ad valorem duty system 从价税制 Wm/0Pi  
ad valorem fee 从价费 XRi37|p  
ad valorem tariff 从价关税 XQZiJ %'  
additional allowance 额外免税额 c|X}[  
additional amount for unexpired risk 未过期风险的额外款额 =oTj3+7  
additional assessable profit 补加应评税利润 fDAT#nlyp  
additional assessment 补加评税 6ipQx/IQ  
additional commitment 额外承担 V6_~"pRR=  
additional commitment vote 额外承担拨款 L&&AK`Ur3l  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w`[`
:H_z  
additional dependent parent allowance 供养父母额外免税额 5Q,j+  
additional provision 额外拨款 Dlz1"|SF  
additional stamp duty 附加印花税 }j{Z &(K  
additional tax 补加税罚款；补加税款 gUme({h&|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 oiQ:&$y  
adjudged bankrupt 被裁定破产 'ql<R0g  
adjudicated bankrupt 裁定破产人 t?Q  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 XoGOY|2`6  
adjudication of bankruptcy 裁定破产；宣告破产 qUk-BG8^  
adjudication of insolvency 裁定无力偿还债务 }O2P>Z?V  
adjusted actual 经调整的实数；调整后的实数 p ^Y2A  
adjusted current assets 经调整的流动资产；调整后的流动资产 De<i 8/^=  
adjusted figure 经调整的数字；调整后的数额 GjbOc   
adjusted liabilities 经调整的负债；调整后的负债 Kf
`/ Gc!  
adjusted loss 经调整的亏损；调整后的亏损 rLA^ &P:  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 L$ZsNs+  
adjusted profit 经调整的利润；调整后的利润 rq:sy=;  
adjusted surplus 经调整的盈余额；调整后的盈余额 `:Zgq+j&  
adjusted value 经调整的价值；调整后的价值 !{vZvy"  
adjustment 调整；修订；理算〔保险〕 Pb<6-J

c[  
adjustment centre 调剂中心 on 4 $n7  
adjustment lag 调整过程的时间差距；调整时差 5m\)82s  
adjustment mechanism 调整机制 fJ+4H4K  
adjustment of loss 亏损调整 
lXXWQ=  
adjustment process 调整过程；调整程序 M,we,!B0  
adjustment range 调整幅度 O$X^Ea7~  
administered exchange rate 受管制汇率 l=C|4@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 zm#%]p80f  
administration expenses 行政费用 j|@8Vx
Z  
administration fee 手续费；行政费 6O"y  
administration in bankruptcy 破产管理 : :928y  
administration order 遗产管理令 K4b2)8  
administrator 管理人；遗产管理人 g`4WisL1n  
administrator of the estate 遗产管理人 dw'P =8d  
admission of debt 债项承认书 o)8VJ\ &  
admission of proof 接纳债权证明 kArF Gb2c  
advance 放贷款项；垫付款项；预支款项；预付款项 L;fz7?_j  
advance account 暂支帐目；预付款帐户 =)J)xH!N  
advance compensation 预付补偿金 (/7cXd@\6  
advance from shareholder 股东垫款 ?(M]'ia{  
advance pending reimbursement 预支以待日后付还 G> sqfYkK  
advanced economy 先进经济体系 ,nJCqX~/G  
advancement 预付；预付财产 $g\p)- aU  
advances warrant 垫款令 .2y
@@g  
advancing 贷出 eF?jNO3  
adverse balance 逆差 K6,d{n  
adverse exchange 逆汇 +ZkJ{r0,(  
advertisement addressed to shareholders 在报章刊登的致股东通告 IiV]lxiE]  
advice for collection 托收通知书 QT4vjz+|  
advice of drawing 提款通知书；汇票通知书 WLH ;{  
advice of payment 付款通知 &:~9'-O  
Advisory Committee [Securities and Futures Commission] B^.:dn  
谘询委员会〔证券及期货事务监察委员会〕 .g_^! t  
Advisory Committee on Diversification 经济多元化谘询委员会 lYU?j|n  
affidavit 誓章；遗产申报誓章 df/7u}>9  
affidavit of no receipt 述明无收款的誓章 5kCXy$"%  
affiliate 联号；联营公司；附属公司 nLR  
affiliated company 附属公司；联号；联营公司 ~xcU6@/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 h<7@3Ur  
affordability 负担能力 zrwzI+4  
African Development Bank [AfDB] 非洲开发银行 K{XE|g  
after-acquired property 事后取得的财产 Mtn{63cK  
after-hours dealing 市后交易 [@NW  
after-tax profit 税后盈利；税后利润；税后溢利 Fe2t[y:8h  
agency agreement 代理协议 ;8cTy8  
agency expenses 代理机构的开支 f]2;s#cu  
agency fee 代理费 |#Q0UM|'Q  
Agency Law 《代理法》 EmyE%$*T  
agent 代理人；承销人 a[=ub256S  
agent of company 公司代理人 Wr8}=\/  
agent's fee 代理人费；经纪费 KK4rVb:-  
aggregate 总计；总数；总体数字 T*k}E  
aggregate amount 总款额；总额 VRg y  
aggregate assets and liabilities 总体资产与负债 mqDI'~T9 u  
aggregate at constant price 按固定价格计算的总体数字 Yw\lNhoPS  
aggregate demand 总需求 rpEN\S%7P  
aggregate gross position 总持仓量 E9]*!^=/  
aggregate limit 总限额 ;8b!T -K  
aggregate of salaries tax 合计薪俸税 3!8u
 
aggregate performance 总体表现；总体业绩 $5DlCN  
aggregate supply 总体供应 fFXnD  
aggregate surplus 总盈余 7_J0[C!G  
aggregate total 整体总额 6Q_ZP#oAV  
aggregate value 总值；合计价值 +y\o^w4sT  
aggregated basis 合计基准 C%#u2C2  
aggregated net chargeable income 合计应课税入息实额 W)L*zVj~  
aggregation 合并计算；合计；总和 pz"}o#R"x  
aggregation of incomes of husband and wife 夫妇入息合并计算 - x;xQ  
aggregation of property 财产的总和 2`Ihrz6  
agio 差价；贴水 k|$?b7)"@  
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》 bpa
'`sf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 6cOlY= bn  
《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》 Lc
(eY{CY  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [{zf
I`6  
《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》 M3eFG@,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment bQdu=s[  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Rpj{!Ia  
agreement for a settlement 授产协议 #P {|7}jk  
agreement for assignment 转让协议 ;,xM*  
agreement for sale 售卖协议；买卖协议 bd2QQ1[1vh  
agreement for sale and purchase 买卖协议 !Oi':O
QG  
agreement for the payment of interest 支付利息协议
2rHQ7  
agreement for the repayment of money 还款协议 <KX+j,4  
agreement of reinsurance 再保险协议 Nl^uA  
Agricultural Bank of China 中国农业银行 z Ece>=C  
air passenger departure tax 飞机乘客离境税 }taG/kE62  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7@&kPh}PG  
airport tax 机场税 vVSf'w  
alcohol duty 酒精税 t >Rh  
alienation 让与；让渡；转让 J|([(  
alimony 生活费；赡养费 D-e?;<  
All Ordinaries Index [AOI] 所有普通股指数 U#{(*)qr  
all risks 全险；综合险 ?U =Mdw  
All Sales Record for Stock Market 《股票市场成交报告》 eV"Uv3  
Allied Capital Resources Limited 新联财务有限公司 H#G3CD2&  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 a3,A_M}M'  
allocation letter 拨款信件 IA$=  
allocation of fund 分配款项；预留款项 @?gRWH;Pq  
allocation of profit 利润分配；溢利分配 &w:0ad|  
allocation warrant 拨款令 f/"IC;<~t>  
allotment 分配；配股 .R^ R|<x  
allotment notice 股份配售通知；配股通知 +`!>lo{X  
allotment of shares 股份分配 d+"
F(
R9  
allowable 可获宽免；免税的 AqHGBH0  
allowable business loss 可扣除的营业亏损 iDdR-T|  
allowable expenses 可扣税的支出 %CqG/ol  
allowance 免税额；津贴；备抵；准备金 g'2}Y5m$`  
allowance for debts 债项的免税额 OHv9|&Tpl  
allowance for depreciation by wear and tear 耗损折旧免税额 bD?gwhAKA  
allowance for funeral expenses 殡殓费的免税额 PGuPw'2;[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ft~QVe!  
allowance for repairs and outgoings 修葺及支出方面的免税额 EAE#AB-A  
allowance to debtor 给债务人的津贴 gLlA'`!  
alteration of capital 资本更改 r4 qs!(  
alternate trustee 候补受托人 HcrlcxwM\i  
amalgamation 合并 l~[ K.p&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mRN[lj  
ambit of charges 征税范围；收费范围 [}4\CWM  
amended valuation 经修订的估值 Jgy6!qUn_  
American Commodities Exchange 美国商品交易所 XANJA  
American Express Bank Limited 美国运通银行 (%G>TV  
American Stock Exchange 美国证券交易所 4L r,}tA  
amortization 摊销 'a$/!~X  
amount due from banks 存放银行同业的款项 bAUYJPRpy  
amount due from banks abroad 存放海外银行同业的款项 =E:sEw2j  
amount due from holding companies 控股公司欠款 _>^Y0C[?5  
amount due from local banks 存放本港银行同业的款项 F4:5 >*:  
amount due to banks 银行同业的存款 h;mOfF  
amount due to banks abroad 海外银行同业的存款 TQOJN  
amount due to holding companies 控股公司存款 ?"kU+tCxg  
amount due to local banks 本港银行同业的存款 5!jt^i]O  
amount due to outport banks 外埠银行同业的存款 nYO$ |/e  
amount for note issue 发行纸币的款额 pV1;gqXNS  
amount of bond 担保契据的款额 i%MR<M  
amount of consideration 代价款额 [q^pMH#U"  
amount of contribution 供款数额 %D7'7E8.  
amount of indebtedness 负债款额 `W7;-  
amount of principal of the loan 贷款本金额 dvglh?7d  
amount of rates chargeable 应征差饷数额 BWr!K5w>i  
amount of share capital 股本额 zLPCWP.u  
amount of sums assured 承保款额 |T-Ytuy8  
amount of variation 变动幅度 7,Q7`}gBf  
amount of vote 拨款数额 `:2n
p{  
amount payable 应付款额 jU}  
amount receivable 应收款额 !Wy&+H*0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gL1r"&^L  
analysis 分析 Vkqfs4t  
ancillary risk 附属风险 5U*${  
annual account 周年帐目；周年帐目报表；年度决算；年结 J+`gr_&  
annual accounting date 年结日期 "*KOU2}
C  
annual allowance 每年免税额；年积金；年度津贴；年津 CljEC1S#  
annual balance 年度余额 lxBcO/  
annual disposable income 每年可动用收入 /q!_f!<q4x  
annual estimates 周年预算 [Uj,, y.wB  
annual fee 年费 5UQ[vHMqI  
annual general meeting 周年大会 YP{mzGdE&  
annual growth rate 年增率；每年增长率 Rb <{o8  
annual long-term supplement 长期个案每年补助金 5!6}g<z&L  
annual pensionable emolument 可供计算退休金的年薪 }@53*h i(  
annual report 年报 j92+kq>Xd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (unJwh{7Q  
annual return 周年报表；周年申报表；每年报税表格 YLV$#a3  
Annual Return Rules 《周年报表规则》 D~TK'&  
annual review of consumer prices 每年消费物价回顾 ON"V`_dq+M  
annual roll-forward basis 逐年延展方式 .o
8pC  
annual salary 年薪 MF$NcU  
annual statement 年度报表；年度决算表 P[e#j  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5=!aq\ 5  
annuitant 年金受益人 r?`7i'  
annuity 年金 u;8
bbv4  
annuity contract 年金合约 d"+ _`d=`  
annuity on human life 人寿年金 C+gu'hD  
antecedent debt 先前的债项 ],wzZhA  
ante-dated cheque 倒填日期支票 eXmYw^n  
anticipated expenditure 预期开支  M|>-q  
anticipated net profit 预期纯利 *yW9-(  
anticipated revenue 预期收入 ^Ux*"\/Es  
anti-inflation measure 反通货膨胀措施 >*}m.'u  
anti-inflationary stance 反通货膨胀立场 u_$Spbc]/  
apparent deficit 表面赤字 o2LUB)=R'  
apparent financial solvency 表面偿债能力 "~IGE3{  
apparent partner 表面合伙人 &oDu$%dkT  
application for personal assessment 个人入息课税申请书 opCQ=G1  
application of fund 资金应用 |U="B4  
application to release as liquidator and to destruct the books of accounts and documents '9 <APUyu  
申请免除清盘人职务及毁灭帐簿与文件 ,q Bu5t  
appointed actuary 委任精算师 uL@'Hv A  
appointed auditor 委任核数师；委任审计师 79U7<]-!  
appointed trustee 委任的受托人 yMf["AvG  
appointer 委任人 iHyA;'!Os  
apportioned pro rata 按比例分摊 y;HJ"5.Mw  
apportionment 分配；分摊 %W$?*Tm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?^: xNRE$j  
apportionment formula 分摊方程式 `ln=D$  
apportionment of estate duty 遗产税的分摊 bJ6v5YA%  
appraisal 估价；评估 
iS28p  
appreciable growth 可观增长 }5ONDg(I~  
appreciable impact 显着影响 \Eyy^pb  
appreciable increase 可观增长 !q*]_1  
appreciation 增值；升值 PPNZ(j  
appreciation against other currencies 相对其他货币升值 65pC#$F<x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uvGFo)9q3  
appreciation tax 增值税 82z<Q*YP
 
appropriation 拨款；拨用；拨付 T<ekDhlr  
appropriation account 拨款帐目 ]b@:?DX8  
Appropriation Bill 拨款法案 ((Wq  
appropriation-in-aid system 补助拨款办法 I44bm?[S  
approved assets 核准资产 E
a3 4x  
approved basket stock 认可一篮子证券 U^$l$"~"  
approved budget 核准预算 LpSd/_^b  
approved charitable donation 认可慈善捐款 %:.00F([r  
approved charitable institution 认可慈善机构 _l.kbfp@  
approved currency 核准货币；认可货币 l@%7] 0!T  
approved estimates 核准预算 D,'@b+B[  
approved estimates of expenditure 核准开支预算 CEb .?B  
approved overseas insurer 核准海外保险人 O7T wM Yh  
approved overseas trust company 核准海外信托公司 &k {1N.  
approved pooled investment fund 核准汇集投资基金 Yy8%vDdJO  
approved provident fund scheme 认可公积金计划 jQ Of+ZE  
approved provision 核准拨款 w1|YR  
approved redeemable share 核准可赎回股份 KP!ctlP~  
approved regional stock 认可地区性证券 3`m n#RM  
approved retirement scheme 认可退休金计划 9Vv&\m!0  
approved subordinated loan 核准附属贷款 ]]bL;vlw  
arbitrage 套戥；套汇；套利 'q=Ly?9  
arbitrageur 套戥者；套汇者 q P>Gre  
arbitrary amount 临时款项 GvT'v0
&+  
arrangement 措施；安排；协定 1:lhZFZ  
arrears 欠款 v#`P?B\  
arrears of pay 欠付薪酬 $+a2CZs!  
arrears of revenue 逾期未收税款；逾期未收的帐项 6 {tW$q  
articles of association 组织章程；组织细则；组织章程细则 8'Ph/L,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }c*6|B@f  
ascertainment of profit 确定利润 *HN0em  
"Asia Clear" “亚洲结算系统” |(a<b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |JH1?n  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 p)=Fi}#D\  
Asian Development Fund [ADF] 亚洲发展基金 Y
vjRJ  
Asian dollar bond 亚洲美元债券 l]o&D))R  
Asian dollar market 亚洲美元市场 }x1p~N+;  
Asian dollar rate 亚洲美元利率 "5R8Zl+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %8yX6`lH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 P$i?%P~  
asked price 沽盘；喊价；索价；卖方报价 |^E#cI  
assessable income 应评税入息 UGJ# "9  
assessable loss 应评税亏损 q#N8IUN}4  
assessable profit 应评税利润 ro4 XA1  
assessable value 应评税值 KBo/GBD]|  
assessed profit 估定利润 nr<&j#!L  
assessed value 经评估价值 j5;eSL@/  
assessment 评税；评定；估价；评税单 K"r'w8P  
assessment number 评税编号；估价编号 S_B;m1  
assessment of additional tax 补加税评税 htGk:  
assessment of performance 业绩评估；实绩评价 y2eeE CS]  
Assessor 评税主任 Awad!_VdHS  
asset price bubbles 资产价格泡沫 n.$wW =  
asset-backed securities 具资产保证的证券 C.$`HGv  
assets accretion 资产增值 |JW-P`tL0  
assets and liabilities 资产与负债 JY tM1d  
assets betterment statement 资产递增表；资产改进表 Pz1[ b$%  
assets lending 实物放款；有抵押贷款 0UvN ws  
assets of the company passing on the death 死者去世时转移的公司资产 bqAv)2  
assets pledged as security for liabilities 用作负债抵押的资产 $=GZ
"%ED  
assets portfolio 资产投资组合 6uf+,F  
assets price 资产价格 e&(Di,%:  
assets quality 资产质素 jz2W/EE`w  
assets realization 资产变现 QNH5Cq;Y  
assets refinancing arrangement 资产再集资安排 3N,
!y  
assets securitization 资产证券化 uiIY,F
L$  
assets situated outside Hong Kong 在香港以外地方的资产 N8| ;X  
assets stripping 削减资产；拆卖资产 V{[vIt*  
assets value 资产值 w|>O!]K]  
assignee 承让人 fhAK^@h  
assignment 转让；转让书；转让契 \{G1d"n  
assignment of interest 权益转让 @iwg`j6ol  
assignment of letters patent and trade mark 专利证书及商标转让 czf|c  
assignment of property 物业转让；物业转让书 gs_nUgcA  
assignment right 转让权 }*4K]3et$  
assignor 转让人 tc@([XqH  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ?B2 T'}
~  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^\uj&K6l  
associate member 附属会员 <tbsQ3  
associated body corporate 相联法人团体 *@r)3  
associated company 相联公司；联属公司 5h^U
]Y#  
associated corporation 相联法团 MNKB4C8>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] l1\/ `  
公认会计师公会〔英国〕 -$4#eG%3  
Association of Futures Exchange Brokers 香港期货经纪协会 PXk+Vi,%k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "1H?1"w~  
association of underwriters 承保人组织 Fss7xP'  
assumption of control 接管 u"\HBbBx  
assurance 担保；保险；转易；转易书 ;w,g|=RQ  
assurance of interest 权益的转易 X#mppMU  
at 19XX price 按一九ＸＸ年价格计算 daIt `}s  
at a discount 按赔价计算；按贴水价格计算；打折扣 L s=2!  
at a premium 按溢价计算；按升水价格计算 SPxgIP;IR  
at call 通知付款；按通知 F.b;O :  
at constant market price 按固定市价计算 sSC yjS'T  
at constant price 按固定价格计算 ui,#AZQ#{4  
at cost 按成本计算 zM^ux!T=  
at current market price 按当时市价计算；按现时市价计算 4w:_4qyb  
at current price 按当时价格计算；按现时价格计算 \KmjA)(  
at factor cost 按要素成本计算；按生产要素成本计算 eGS1% [  
at money-of-the-day price 按付款当日价格计算 R)"Y40nW  
at or better 按指定或较佳价位〔买卖指令〕 p-zWfXn!P  
at par 按面值计算；平价 )IG
E2k|  
at sight 见票即付 XU Hu=2F  
at the close 按收市盘 hmOhXE[a&  
at the opening 按开市盘 cZN+D D  
attestation 见证；见证条款 P"%i 4-S  
at-the-money option 平价期权 "]ow1{  
attorney 受权人；受托代表人 WKFmU0RK  
attornment 新拥有人承认书 [g_Cg=J  
attributable profit 可归属利润 Z_Ox'  
attributable share value 可归属股份价值 O1Gd_wDC/i  
Auckland Stock Exchange 奥克兰证券交易所 nl|}_~4U  
auction 拍卖 mKwhd} V  
auctioneer 拍卖商 dQR2!yHEq  
audit 审计；核数 K4i#:7r'b  
Audit Commission 审计署 XX5 ):1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] sH(AsKiNKe  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 >WMH.5p  
audit review 帐目审查 UD
Hk@M  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |*0oz=  
audited account 审计帐目；经审计的帐目 5rqjqfFa  
audited annual account 经审计的周年帐目 yG5T;O&  
audited balance sheet 经审计的资产负债表 ~l%Dcp  
auditor 核数师；核数主任；审计师 t+k"$zR  
auditor's certificate 核数师证明书；审计师证明书 #~54t0|Cd>  
auditor's report 核数师报告；审计师报告 }*m:zD@8$  
Aussie bond 澳元债券 ^IuHc_  
austerity budget 紧缩预算 xNTO59Y-s  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 n`T 4aDm  
Australia All Ordinaries Index 澳洲所有普通股票指数 2jf-
vWV_  
Australian Dollar [AUD] 澳元 (u-i{<   
Australian Options Market 澳大利亚期权市场 tnz BNW8  
Australian Securities Commission 澳洲证券事务监察委员会 SeBbI&Ju  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会

:<w3.(Z  
Australian Stock Exchange 澳大利亚证券交易所 <L@0w8i`  
Austrian Schilling [ATS] 奥地利先令 v6 DN:!&  
authentication 认证；鉴证 Rx*T
7*xg{  
authority to purchase 委托购买证；委购书 LMWcF'l  
authorization 认可；核准；授权；授权书 9}Tf9>qP>M  
authorization by direction 指示授权 kDJ5x8Q#  
authorization by instruction 指令授权 t$8f:*6(*  
authorization by warrant 令状授权 _cx}e!BK#  
authorization of unit trust 单位信托的认可 12aAO|]/~  
authorized agent 指定代理人 v9Oyboh(y  
authorized capital 法定资本 
4^VY  
authorized clerk 出市员 J4h7] qt  
authorized dealer 认可交易商 `,4"[6S  
authorized financial institution 认可财务机构 . zvF!!z  
authorized fund 认可基金 !}^c.<38Q  
authorized fund house 获授权的基金公司；认可基金公司 B&#TbKp  
authorized institution 认可机构 SC`.VCfc.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6pI=?g  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )'xTDi  
authorized insurer 获授权保险人；获认可承保人 *KF:  
authorized investment 特准投资项目 oYnA 3  
authorized person 获授权人 _/ZIDIn  
authorized representative 获授权代表 nbMnqkNb  
authorized share capital 法定股本 VcT(n7  
automated quotation system 自动报价系统 {j[[E/8N!y  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] g.X?wyg5  
自动交易系统〔香港期货交易所有限公司〕 $BG4M?Y  
automatic adjustment mechanism 自动调整机制 y@'8vOh`  
automatic adjustment system 自动调整系统 V< 0gD?Kx  
Automatic Clearing House 自动票据交换所 ZPn`.Qc  
automatic exchange rates accumulation system 自动化汇率累集系统 ]v@#3,BV  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x&tad+T  
automatic teller machine [ATM] 自动柜员机 ZrnZ7,!@  
autopay 自动转帐 v I@Wuu:  
available assets 可用资产 ?7
^H1L  
available fiscal reserve 现存财政储备 7
am._K  
available profit 可用利润 Q3\j4;jI(  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 XRKL;|cd  
average 平均；平均数；海损 gpsEN(.w  
average basic salary 平均基本薪金 too=+'<N</  
average consumer expenditure 平均消费开支；一般消费开支 RyC]4QyC  
average cost 平均成本 w"bQxS~$y  
average cost of land production 增辟土地平均成本 xj)*K
%re  
average daily turnover 平均每日成交额 ,:G.V  
average daily wage rate 平均每日工资率 O82T|0uw  
average expenditure pattern 平均开支模式 I 6a{'c(P  
average growth rate 平均增长率 |]HU$GtS  
average net fixed assets 固定资产平均净值 |:`f#H  
average of relatives 相对价格平均数 BKIAc6  
average price 平均价格 "{&\
nt  
average propensity to consume 平均消费倾向；一般消费倾向 fzRzkn:=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 tQbDP!,A*=  
average rate 平均率 =-~82%  
average revenue 平均收入；平均收益 S&8gZ~B  
average stock 平均库存；平均存货 +?[TH?2c+  
average yearly rent 平均年租 xaX3<V@S  
avoidance of double taxation 避免双重课税  $.(%7[  
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 p@/!+$^{  
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