一些有用的会计术语(也不知道发的地方对不对)A

A: %|H]T]s  
A share Ａ股；甲类股份 eowwN>-2C  
abatement of tax 减税；减扣免税额 ^9,^BHlC0  
ABN AMRO Bank N.V. 荷兰银行 =A,B'n\R  
above-the-line expenditure 线上项目支出；经常预算支出 iqB5h| `  
above-the-line receipt 线上项目收入；经常预算收入 f
eyc  
ABSA Asia Limited 南非联合亚洲有限公司 5?H8?~&dz  
absolute change 绝对数值变更 z#&1>  
absolute expenditure 实际开支 9cB+x`+Lu  
absolute guideline figure 绝对准则数字 P.Bwfa  
absolute interest 绝对权益 )I*(yUj  
absolute order of discharge 绝对破产解除令 L3\#ufytb  
absolute profit margin 绝对利润幅度 ZbT$f^o}M]  
absolute value 实值；绝对值 *yT>  
absolutely vested interest 绝对既得权益 h'em?fN(  
absorbed cost 已吸收成本；已分摊成本 W6>t!1oO+  
absorption 吸收；分摊；合并 Ci-Ze j  
absorption rate 吸收率；摊配率；分摊率 ep"{{S5g  
ACB Finance Limited 亚洲商业财务有限公司 tcoG;ir  
acceptable form of reciprocity 合理的互惠条件 yOz6a :r  
acceptable rate 适当利率；适当汇率 V. i
{IW  
acceptance agreement 承兑协议 &X:;B'   
acceptance for honour 参加承兑 8:
c=h/fa  
acceptor 承兑人；接受人；受票人 vzs4tkG  
acceptor for honour 参加承兑人 fD[O tc  
accident insurance 意外保险 OcV,pJ  
Accident Insurance Association of Hong Kong 香港意外保险公会 KS(H_&j  
accident insurance scheme 意外保险计划 AjEy@/  
accident year basis 意外年度基准  ( y!o  
accommodation 通融；贷款 HUjX[w8  
accommodation bill 通融票据；空头票据 1LS1 ZY  
accommodation party 汇票代发人 G8vDy1`q6  
account balance 帐户余额；帐户结余 G 3U[)("  
account book 帐簿 w.58=Pr  
account collected in advance 预收款项 99*k&mb  
account current book 往来帐簿 M *w{PjU  
account of after-acquired property 事后取得的财产报告 RgV3,z  
account of defaulter 拖欠帐目 bj@sci(1?  
account payable 应付帐款 ^X{U7?x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =$4I}2  
account receivable 应收帐款 f@YdL6&d-  
account receivable report 应收帐款报表 BhDg\oxZ  
account statement 结单；帐单；会计财务报表 A'`F Rx(  
account title 帐户名称；会计科目 =| T^)J  
accountant's report 会计师报告 Az y`
4  
Accountant's Report Rules 会计师报告规则 .g}N@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 BNJ0D  
Accounting Arrangements 《会计安排》 8GW+:
 
accounting basis 会计基础 (rhlK} C  
accounting by Official Receiver 破产管理署署长呈交的帐目 yq|yGf(4&  
Accounting Circular 《会计通告》 |*JMPg?zI  
accounting class 会计类别 D|(\5]:R  
accounting date 记帐日期；会计结算日期 (<>??(VM  
accounting for money 款项核算 XgX~K:<jt  
Accounting Officer 会计主任 kiJ=C2'&  
accounting period 会计报告期；会计期 &!4E3&+2m  
accounting policy 会计政策；会计方针 <o|fH~?X  
accounting practice 会计惯例 c6 &k?Puy  
accounting principle 会计准则 <v
WP_yy  
accounting record 会计记录 rK'Lvt@w  
accounting report 会计报告 b||usv[or  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 o@gceZuk  
Accounting Society of China 中国会计学会 #pPOQv:~  
accounting statement 会计报表 (bv{17K  
accounting system 会计制度；会计系统 :@jctH~  
accounting transaction 会计事项；帐务交易 vC>2%Zgf-  
accounting treatment 会计处理 W7A!QS  
accounting year 会计年度 O^CBa$  
accretion 增值；添加 uQc("F  
accrual 应计项目；应累算数目 VsSAb%
  
accrual basis 应计制；权责发生制 v#{Nh8n  
accrual basis accounting 应计制会计；权责发生制会计 U -OD  
accrue 应累算；应计 ^G`6Zg;  
accrued benefit 应累算利益 l4i51S"  
accrued charges 应计费用 !;8Y?c-D  
accrued cumulative preference share dividend 应累算的累积优先股股息 '8zd]U  
accrued expenses 应累算费用 7+f6?  
accrued interest payable 应付利息；应计未付利息 [e
rr$  
accrued interest receivable 应收利息；应计未收利息 R.WB.FP  
accrued right 累算权益 d #1&"(   
accruing profit 应累算的利润 >)C7IQ/  
accumulated fiscal reserve 累积财政储备 \:Tq0|]Px  
accumulated profit 累积利润；滚存溢利 9d|8c > I  
accumulated reserve 累积储备 \5&Mg81  
accumulation of surplus income 累积收益盈余 Gr\jjf`  
acquired assets 既得资产 Nb:j]U  
acquisition 收购；购置；取得 AJ>E\DK0]  
acquisition cost 购置成本 c-JXWNz  
acquisition expenses 购置费用 mZB:j]T  
acquisition of 100% interest 收购全部股权 7"2BZ  
acquisition of control 取得控制权 OKm,iIp]  
acquisition of fixed assets 购置固定资产 ?bM%#x{e  
acquisition of shell “买壳” )jl@hnA  
acquisition price 收购价 : 8>zo  
act of God 天灾 I2HV{1(i  
acting partner 执事合伙人 |~%RSS~b*  
active market 买卖活跃的市场；交投畅旺的市场；旺市
Epp>L.?r  
active partner 积极参与的合伙人 .S|T{DMQ[  
active trading 交投活跃  ij:a+T  
actual circulation 实际流通 `q]' ^EzJ  
actual cost 实际成本 @mZK[*Ak<*  
actual expenditure 实际开支；实际支出 oy jkk  
actual income 实际入息；实际收入；实际收益 j?*n@'   
actual market 现货市场 `:7r5}(^  
actual price 现货价；实际价格 W=A0+t%XC  
actual profit 实际利润 e@VJ-s  
actual quotation 实盘；实际价位；实际报价 |DW^bv  
actual year basis 按实际年度计算 2~/`L=L  
actuals 实货 {M:/HQo  
actuarial investigation 精算调查 <%3fJt-Ie  
actuarial principle 精算原则 C ibfuR  
actuarial report 精算师报告 Dti-*LB1  
Actuarial Society of Hong Kong 香港精算学会 |)To 0Z  
actuarial valuation 精算师估值 MkFWZ9c3  
actuary 精算师 b+:mV7eX  
ad referendum agreement 暂定协议；有待覆核的协定 Txo{6nd/  
ad valorem duty 从价税；按值征税 Eh;Ia6}  
ad valorem duty system 从价税制 i_m&qy<v  
ad valorem fee 从价费 V0m1>{  
ad valorem tariff 从价关税
wuY-f4  
additional allowance 额外免税额 <-N eusx%  
additional amount for unexpired risk 未过期风险的额外款额 xib}E[-l#  
additional assessable profit 补加应评税利润 p'^}J$  
additional assessment 补加评税 yB
7si(,1>  
additional commitment 额外承担 j%3$ytf|p  
additional commitment vote 额外承担拨款  U%r{{Q1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2X' H^t]7  
additional dependent parent allowance 供养父母额外免税额 *0,*F~n  
additional provision 额外拨款 "k+ :!D  
additional stamp duty 附加印花税 fhZwYx&t  
additional tax 补加税罚款；补加税款  ::0
2?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0_je@p+$  
adjudged bankrupt 被裁定破产 ynra%"sd  
adjudicated bankrupt 裁定破产人 6[XaIco=C  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {BM:c$3@j  
adjudication of bankruptcy 裁定破产；宣告破产 ApSseBhh  
adjudication of insolvency 裁定无力偿还债务 P\WHM
(  
adjusted actual 经调整的实数；调整后的实数 }P%gwgPK  
adjusted current assets 经调整的流动资产；调整后的流动资产 $I-iq @  
adjusted figure 经调整的数字；调整后的数额 i/ o  
adjusted liabilities 经调整的负债；调整后的负债 `2U,#nZ 4  
adjusted loss 经调整的亏损；调整后的亏损 V9<E`C  
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 +,"[0RH  
adjusted profit 经调整的利润；调整后的利润 fXnTqKAfu6  
adjusted surplus 经调整的盈余额；调整后的盈余额 } -4p8Zt  
adjusted value 经调整的价值；调整后的价值 z|AknEE,  
adjustment 调整；修订；理算〔保险〕 `m1stK(PO  
adjustment centre 调剂中心 {=I,+[(  
adjustment lag 调整过程的时间差距；调整时差 RgFpc*.T  
adjustment mechanism 调整机制 "fNv(> -7s  
adjustment of loss 亏损调整 jS3@Z?x?*  
adjustment process 调整过程；调整程序 anz7ae&P'K  
adjustment range 调整幅度 `::j\3B&Y-  
administered exchange rate 受管制汇率 pvt/{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #q34>}O< O  
administration expenses 行政费用 6
T~+vT  
administration fee 手续费；行政费 1*9Yy~w  
administration in bankruptcy 破产管理 (AA@sN  
administration order 遗产管理令 :,H_ e! X  
administrator 管理人；遗产管理人 |U1u:=[  
administrator of the estate 遗产管理人 5C*Zb3VG4  
admission of debt 债项承认书 4V@0L  
admission of proof 接纳债权证明 `,pBOh|'  
advance 放贷款项；垫付款项；预支款项；预付款项 fU.hb%m)Q\  
advance account 暂支帐目；预付款帐户 P/~dY  
advance compensation 预付补偿金 5r8 ["  
advance from shareholder 股东垫款 wMF1HT<*  
advance pending reimbursement 预支以待日后付还 2\$<&]q  
advanced economy 先进经济体系 i)@vHh82  
advancement 预付；预付财产 /-<]v3J  
advances warrant 垫款令 1:cq\Y  
advancing 贷出 A+Je?3/.  
adverse balance 逆差 ocW`sE?EED  
adverse exchange 逆汇 cQh{z8Bf?<  
advertisement addressed to shareholders 在报章刊登的致股东通告 (ce)A,;  
advice for collection 托收通知书 zXGI{P0O  
advice of drawing 提款通知书；汇票通知书 T2W^4)  
advice of payment 付款通知 -=rGN"(M _  
Advisory Committee [Securities and Futures Commission] T;3~teVYB  
谘询委员会〔证券及期货事务监察委员会〕 )`5-rm~*  
Advisory Committee on Diversification 经济多元化谘询委员会 D//58z&  
affidavit 誓章；遗产申报誓章 ZQz;EV!  
affidavit of no receipt 述明无收款的誓章 {XhpxJ__  
affiliate 联号；联营公司；附属公司 )}w-;HX  
affiliated company 附属公司；联号；联营公司 h*P0;V`UX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +f]I7e:qp  
affordability 负担能力 ]6=opvm  
African Development Bank [AfDB] 非洲开发银行 +W>tdxOh  
after-acquired property 事后取得的财产 aM[fag$c  
after-hours dealing 市后交易 cEJ_z(\=hr  
after-tax profit 税后盈利；税后利润；税后溢利 H-5f!>)  
agency agreement 代理协议 Rx%kAt2X  
agency expenses 代理机构的开支 =|-xj h  
agency fee 代理费 F+xMXBD@>*  
Agency Law 《代理法》 bg4VHT7?>)  
agent 代理人；承销人 <N80MUL|  
agent of company 公司代理人 g5Hsz,x  
agent's fee 代理人费；经纪费 0\$Lnwp_  
aggregate 总计；总数；总体数字 :]C\DUBo  
aggregate amount 总款额；总额 "J >, Hr9  
aggregate assets and liabilities 总体资产与负债 &:+_{nc,  
aggregate at constant price 按固定价格计算的总体数字 84Hm PPt  
aggregate demand 总需求 WFeaX7\b  
aggregate gross position 总持仓量 5U<o%+^El  
aggregate limit 总限额 q|D*H9[ke  
aggregate of salaries tax 合计薪俸税 ;NJM3g0I  
aggregate performance 总体表现；总体业绩 n |,}   
aggregate supply 总体供应 E\}Q9,Z$  
aggregate surplus 总盈余 C$c.(5/O  
aggregate total 整体总额 5o(=?dXm4  
aggregate value 总值；合计价值 p|*b] 36  
aggregated basis 合计基准 =(k0^#++G  
aggregated net chargeable income 合计应课税入息实额 \v9<L'NP)  
aggregation 合并计算；合计；总和 e8]mdU{)  
aggregation of incomes of husband and wife 夫妇入息合并计算 H~*[v"  
aggregation of property 财产的总和 KRcg  
agio 差价；贴水 f;ycQc@f  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 QPF[D7\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |4Q><6"G  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Ox/va]e7"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K&Q0]r?  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 v:j4#pEWD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
wIbc8ze  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 C$B?|oUJc  
agreement for a settlement 授产协议 ,%m$_wA$  
agreement for assignment 转让协议 gD fVY%[Z  
agreement for sale 售卖协议；买卖协议 :\1&5Pm]  
agreement for sale and purchase 买卖协议 :(x 90;DW  
agreement for the payment of interest 支付利息协议 `+@%l*TQ  
agreement for the repayment of money 还款协议 [c6_6q As  
agreement of reinsurance 再保险协议 Fn%:0j  
Agricultural Bank of China 中国农业银行 F{<rIR  
air passenger departure tax 飞机乘客离境税 Ki@8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ix5yQgnB}j  
airport tax 机场税 C[$<7Mi|;  
alcohol duty 酒精税 l}c<eEfOy"  
alienation 让与；让渡；转让 qm}7w3I^  
alimony 生活费；赡养费 55|$Imnf  
All Ordinaries Index [AOI] 所有普通股指数 C{S6Ri  
all risks 全险；综合险 ln!KL'T]  
All Sales Record for Stock Market 《股票市场成交报告》 }mJ)gK5b 6  
Allied Capital Resources Limited 新联财务有限公司 X}bgRzj  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 DFjkp;`1  
allocation letter 拨款信件 tv|=`~Y  
allocation of fund 分配款项；预留款项 )ZmE"  
allocation of profit 利润分配；溢利分配 .g&BA15<F6  
allocation warrant 拨款令 WCWBvw4&"{  
allotment 分配；配股
_H3cqD  
allotment notice 股份配售通知；配股通知 r*3XM{bZ/@  
allotment of shares 股份分配 'XQv>J  
allowable 可获宽免；免税的 A><%"9pZ  
allowable business loss 可扣除的营业亏损 ~E`A,  
allowable expenses 可扣税的支出 AAl`bhx'n  
allowance 免税额；津贴；备抵；准备金 Ri-wbYFaP  
allowance for debts 债项的免税额 $S cjEG:6  
allowance for depreciation by wear and tear 耗损折旧免税额 d ly 0874  
allowance for funeral expenses 殡殓费的免税额 O "h+i
>|l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n:!
J3pR  
allowance for repairs and outgoings 修葺及支出方面的免税额 XJ NKM~
 
allowance to debtor 给债务人的津贴 ,wEM  
alteration of capital 资本更改 }&naP  
alternate trustee 候补受托人 KJkcmF}Q  
amalgamation 合并 & ='uAw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K|1^?#n  
ambit of charges 征税范围；收费范围 p9sxA|O=y  
amended valuation 经修订的估值 4-n.4j|  
American Commodities Exchange 美国商品交易所 I5"=b}V5  
American Express Bank Limited 美国运通银行 u})JQ<|  
American Stock Exchange 美国证券交易所 \)"qN^we  
amortization 摊销 NAocmbfNz  
amount due from banks 存放银行同业的款项 -jw=Iyv  
amount due from banks abroad 存放海外银行同业的款项 JT-Zo OZ  
amount due from holding companies 控股公司欠款 Cw2+@7?|  
amount due from local banks 存放本港银行同业的款项 n*xNMw1x"T  
amount due to banks 银行同业的存款 aY+>85?g  
amount due to banks abroad 海外银行同业的存款 LtvyWc`  
amount due to holding companies 控股公司存款 Q\z*q,^R  
amount due to local banks 本港银行同业的存款
U)o8Tr  
amount due to outport banks 外埠银行同业的存款 LOYv%9$0*p  
amount for note issue 发行纸币的款额 jH G(d$h  
amount of bond 担保契据的款额 M*{e e0\`r  
amount of consideration 代价款额 nBj7Q!lW  
amount of contribution 供款数额 Fu><lN7  
amount of indebtedness 负债款额 ozo8 Tr  
amount of principal of the loan 贷款本金额 liB>~DVC  
amount of rates chargeable 应征差饷数额 #sHP\|rA  
amount of share capital 股本额 DpR%s",Q  
amount of sums assured 承保款额 U5PCj ]-Xt  
amount of variation 变动幅度 8UZEC-K  
amount of vote 拨款数额 Te/)[I'Tn  
amount payable 应付款额 nC Z  
amount receivable 应收款额 Fy@D&j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /][U$Q;Ke  
analysis 分析 ljCgIfZ_4  
ancillary risk 附属风险 w/<hyEpxg  
annual account 周年帐目；周年帐目报表；年度决算；年结  t|DYz#]  
annual accounting date 年结日期 >y@w-,1he  
annual allowance 每年免税额；年积金；年度津贴；年津 rY
qvG  
annual balance 年度余额 33C#iR1(WJ  
annual disposable income 每年可动用收入 hv)($;  
annual estimates 周年预算 ;Os3 !  
annual fee 年费 <Jk|Bmw;  
annual general meeting 周年大会 :4Vt  
annual growth rate 年增率；每年增长率 g<-cHF  
annual long-term supplement 长期个案每年补助金 0.5_,an3  
annual pensionable emolument 可供计算退休金的年薪 m4 (Fuu  
annual report 年报 (TQXG^n$gY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "8X+F%  
annual return 周年报表；周年申报表；每年报税表格 ij),DbWd  
Annual Return Rules 《周年报表规则》 G#*;3X$  
annual review of consumer prices 每年消费物价回顾 ro{MDs  
annual roll-forward basis 逐年延展方式  x1et,&,  
annual salary 年薪 >j?uI6Uw  
annual statement 年度报表；年度决算表 G#C)]4[n  
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 hU{%x#8}lK  
annuitant 年金受益人 ]9:G
3vq  
annuity 年金 '37b[~k4  
annuity contract 年金合约 ( FRf.mv{  
annuity on human life 人寿年金 1XKk~G"D  
antecedent debt 先前的债项 Sm,$~~iq}  
ante-dated cheque 倒填日期支票 D.e*IP1R  
anticipated expenditure 预期开支 {m?x},  
anticipated net profit 预期纯利 90!Ib~7zH  
anticipated revenue 预期收入 Z-?9F`}  
anti-inflation measure 反通货膨胀措施 VGq]id{*$  
anti-inflationary stance 反通货膨胀立场 %Z? o]  
apparent deficit 表面赤字 v>5F[0gE  
apparent financial solvency 表面偿债能力 GXl?Zg  
apparent partner 表面合伙人 V_kE"W)  
application for personal assessment 个人入息课税申请书 sFTIRVXN,  
application of fund 资金应用 Y(f-e,  
application to release as liquidator and to destruct the books of accounts and documents ao!r6:&v$e  
申请免除清盘人职务及毁灭帐簿与文件 bW]+Og  
appointed actuary 委任精算师 ik*_,51Zj  
appointed auditor 委任核数师；委任审计师 ,L;vN6~  
appointed trustee 委任的受托人 ^q`*!B9@  
appointer 委任人 DPOPRi~  
apportioned pro rata 按比例分摊 Ah`dt8t  
apportionment 分配；分摊 '3Ie0QO]"%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s$_#T  
apportionment formula 分摊方程式 A.b#r[  
apportionment of estate duty 遗产税的分摊 ^xwFjQXx  
appraisal 估价；评估 (Wqhuw!u  
appreciable growth 可观增长 86g+c  
appreciable impact 显着影响 c"ztrKQQ  
appreciable increase 可观增长 8gNEL+  
appreciation 增值；升值 nmGHJb,$  
appreciation against other currencies 相对其他货币升值 M)7enp) F.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V]}b3Y
!(  
appreciation tax 增值税 Vvj]2V3  
appropriation 拨款；拨用；拨付 j
lBCu(.,_  
appropriation account 拨款帐目 }t'^Au`X  
Appropriation Bill 拨款法案 fL;p^t u3  
appropriation-in-aid system 补助拨款办法 h~p}08  
approved assets 核准资产 jHCKV  
approved basket stock 认可一篮子证券 rzHa&:Y  
approved budget 核准预算 ]N_^{k,  
approved charitable donation 认可慈善捐款 8.':pY'8"  
approved charitable institution 认可慈善机构 C.-a:oQ[  
approved currency 核准货币；认可货币 o{p_s0IX;S  
approved estimates 核准预算 Hi9z<l=$  
approved estimates of expenditure 核准开支预算 9_3M}|V$^e  
approved overseas insurer 核准海外保险人 &?6w2[}  
approved overseas trust company 核准海外信托公司 )|x5#b-lz  
approved pooled investment fund 核准汇集投资基金 lijy?:__  
approved provident fund scheme 认可公积金计划 cG:`Zj~4  
approved provision 核准拨款 CdO-xL6F  
approved redeemable share 核准可赎回股份 $NHWg(/R@  
approved regional stock 认可地区性证券 l0{DnQA>I  
approved retirement scheme 认可退休金计划 P}`1#$  
approved subordinated loan 核准附属贷款 ?xZmm%JF  
arbitrage 套戥；套汇；套利 }i:'f2/  
arbitrageur 套戥者；套汇者 VHCzlg  
arbitrary amount 临时款项 h6i{5\7.  
arrangement 措施；安排；协定 m5N&7qgp  
arrears 欠款 :F=nb+HZ  
arrears of pay 欠付薪酬 H)Ge#=;ckQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 P;&p[[7  
articles of association 组织章程；组织细则；组织章程细则 sIsu
>eL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p%1m&/`F  
ascertainment of profit 确定利润 [!mjUsut*  
"Asia Clear" “亚洲结算系统” 1.uQ(>n  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 su;S)yZb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 a7G2C oM8  
Asian Development Fund [ADF] 亚洲发展基金 di2=P)3  
Asian dollar bond 亚洲美元债券 /g''-yT7#  
Asian dollar market 亚洲美元市场 ASw|sw  
Asian dollar rate 亚洲美元利率 ':]a.yA\1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 V bOL
Tc  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 S45>f(!  
asked price 沽盘；喊价；索价；卖方报价 5i#w:O\cz  
assessable income 应评税入息 ^^l"brPa  
assessable loss 应评税亏损 9G+rxyWMW  
assessable profit 应评税利润 YWrY{6M  
assessable value 应评税值 .`N`M9  
assessed profit 估定利润 'Y\"^'OU\  
assessed value 经评估价值 @98SC}}u  
assessment 评税；评定；估价；评税单 {C6;$#7P  
assessment number 评税编号；估价编号 UE w3AO  
assessment of additional tax 补加税评税 T9-a uK0d  
assessment of performance 业绩评估；实绩评价 yW?%c#9D  
Assessor 评税主任 bU`yymf{L  
asset price bubbles 资产价格泡沫 |9]K:A  
asset-backed securities 具资产保证的证券 Tpx,41(k  
assets accretion 资产增值 98'XSL|  
assets and liabilities 资产与负债 %0]b5u  
assets betterment statement 资产递增表；资产改进表 4 GW[GT  
assets lending 实物放款；有抵押贷款 g}QTZT8  
assets of the company passing on the death 死者去世时转移的公司资产 I>Fh*2  
assets pledged as security for liabilities 用作负债抵押的资产 a&Du5(r;!  
assets portfolio 资产投资组合 XF$]KAL0  
assets price 资产价格 Tk&9Klo  
assets quality 资产质素 %nf=[f
 
assets realization 资产变现 s,H(m8#>  
assets refinancing arrangement 资产再集资安排 C)p<
M H<  
assets securitization 资产证券化 %5?-g[  
assets situated outside Hong Kong 在香港以外地方的资产 &W// Ox )f  
assets stripping 削减资产；拆卖资产 iGVb.=)  
assets value 资产值 9?chCO(@  
assignee 承让人 ~j#6 goKn  
assignment 转让；转让书；转让契 3MJWCo-[  
assignment of interest 权益转让 9= $,]M  
assignment of letters patent and trade mark 专利证书及商标转让 O \8G~V 5"  
assignment of property 物业转让；物业转让书 Ia:puks=  
assignment right 转让权 mIEaWE;E"  
assignor 转让人 9R"N#w.U]  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ik0Q^^1?Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 n4T2'e  
associate member 附属会员 p+UHJ&  
associated body corporate 相联法人团体 <JM%Kn )  
associated company 相联公司；联属公司 ^Jl!WH=20}  
associated corporation 相联法团 4~YQ\4h=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Prz+kPP  
公认会计师公会〔英国〕 :k(t/*Nl3  
Association of Futures Exchange Brokers 香港期货经纪协会 PFgjW
p"Y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N%|Vzc  
association of underwriters 承保人组织 xh^ZI6L<  
assumption of control 接管 /M*\t.[ 46  
assurance 担保；保险；转易；转易书 8;f<qu|w  
assurance of interest 权益的转易 PG[O?l  
at 19XX price 按一九ＸＸ年价格计算 {)9HS~e T  
at a discount 按赔价计算；按贴水价格计算；打折扣
@<TZH  
at a premium 按溢价计算；按升水价格计算 {&u7kWD|  
at call 通知付款；按通知 6ri?y
=-c  
at constant market price 按固定市价计算 X3L[y\  
at constant price 按固定价格计算 }6,bq`MN  
at cost 按成本计算 lWw!+[<:q1  
at current market price 按当时市价计算；按现时市价计算 um2s^G  
at current price 按当时价格计算；按现时价格计算 C"Q=(3  
at factor cost 按要素成本计算；按生产要素成本计算 (i0"hi  
at money-of-the-day price 按付款当日价格计算 \ +-hn  
at or better 按指定或较佳价位〔买卖指令〕 =)1YYJTe9  
at par 按面值计算；平价 $o$Ev@mi  
at sight 见票即付 jsi#l  
at the close 按收市盘 c$<O0dI  
at the opening 按开市盘 7a]Zws  
attestation 见证；见证条款 `e'o~oSu  
at-the-money option 平价期权 .O%1)p  
attorney 受权人；受托代表人 $F`<&o  
attornment 新拥有人承认书 )bXx9,VL  
attributable profit 可归属利润 akc"}+-oX  
attributable share value 可归属股份价值 r,@X>_}  
Auckland Stock Exchange 奥克兰证券交易所 2G}7R5``9  
auction 拍卖 eTRx6Fri(  
auctioneer 拍卖商 <Bb<?7q$ld  
audit 审计；核数 n5*{hi  
Audit Commission 审计署 Fp6[W5>(-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +'Y(V&  
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〕 +6M+hO]  
audit review 帐目审查 0H&U=9'YT
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 XvkI+c  
audited account 审计帐目；经审计的帐目 d7tD|[(J  
audited annual account 经审计的周年帐目 o- QG& ]  
audited balance sheet 经审计的资产负债表 K!D!b'|bb  
auditor 核数师；核数主任；审计师 Pzm!`F^r}  
auditor's certificate 核数师证明书；审计师证明书 R{xyme@"^  
auditor's report 核数师报告；审计师报告 $aPHl  
Aussie bond 澳元债券 [gh[F  
austerity budget 紧缩预算 LXu"rfp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %v+fN?%x,d  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]1|Ql*6y,  
Australian Dollar [AUD] 澳元 nL(%&z \4  
Australian Options Market 澳大利亚期权市场 +b,31  
Australian Securities Commission 澳洲证券事务监察委员会 .m]=JC5'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m`\i+  
Australian Stock Exchange 澳大利亚证券交易所 PVS<QN%  
Austrian Schilling [ATS] 奥地利先令 )4L%zl7  
authentication 认证；鉴证 :_QAjU  
authority to purchase 委托购买证；委购书 ['Y+z2k  
authorization 认可；核准；授权；授权书 |RAQ%VXm  
authorization by direction 指示授权 :CkR4J!m3  
authorization by instruction 指令授权 8K JQ(  
authorization by warrant 令状授权 +65~,e  
authorization of unit trust 单位信托的认可 YK?*
7  
authorized agent 指定代理人 ci_v7Jnwo  
authorized capital 法定资本 Bpm5dT;  
authorized clerk 出市员 sAD P~xvU  
authorized dealer 认可交易商 ADv"_bB:h  
authorized financial institution 认可财务机构 {Sr=
SE  
authorized fund 认可基金 'K@{vB  
authorized fund house 获授权的基金公司；认可基金公司 A?;8%00  
authorized institution 认可机构 [N95.aD  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nvs}r%1'5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 SC $`  
authorized insurer 获授权保险人；获认可承保人 qv0 DrL,3  
authorized investment 特准投资项目 'Elj"Iiu  
authorized person 获授权人 o,Tr^e$  
authorized representative 获授权代表 _+Jf.n20  
authorized share capital 法定股本 |1QbO`f/F  
automated quotation system 自动报价系统 BheEI;}
 
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B/sBYVU  
自动交易系统〔香港期货交易所有限公司〕 [*
?_  
automatic adjustment mechanism 自动调整机制 }@:QYTBi }  
automatic adjustment system 自动调整系统 O{B e )E~  
Automatic Clearing House 自动票据交换所 H?`)[#  
automatic exchange rates accumulation system 自动化汇率累集系统 +F7<5YW&(  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3?*M{Y|  
automatic teller machine [ATM] 自动柜员机 s*)41\V0  
autopay 自动转帐 -#S)}NEn  
available assets 可用资产 CEX}`I*-  
available fiscal reserve 现存财政储备 4g6ksdFQ  
available profit 可用利润 )pZekh]v  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 e\A(#l@g  
average 平均；平均数；海损 2%{YYT   
average basic salary 平均基本薪金 GIRSoRVsh  
average consumer expenditure 平均消费开支；一般消费开支 /J[H5uA  
average cost 平均成本 =,AC%S_D~  
average cost of land production 增辟土地平均成本 iO9nvM<  
average daily turnover 平均每日成交额 KYkS6|A  
average daily wage rate 平均每日工资率 L

*UV  
average expenditure pattern 平均开支模式 ~gfA](N  
average growth rate 平均增长率 :zj9%4A  
average net fixed assets 固定资产平均净值 2-$bh  
average of relatives 相对价格平均数 5U)ab3:  
average price 平均价格 @m/;ZQ  
average propensity to consume 平均消费倾向；一般消费倾向 Tbi]oB#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 c>R`jb@$N  
average rate 平均率 ` Y{>2UFX  
average revenue 平均收入；平均收益 { p!_-sL  
average stock 平均库存；平均存货 "^9[OgE:  
average yearly rent 平均年租 mZbWRqP[|_  
avoidance of double taxation 避免双重课税 cZDxsd]  
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 G%7 4v|cd  
Q5p+W  
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