一些有用的会计术语(也不知道发的地方对不对)A

A: %HSS x+2oR  
A share Ａ股；甲类股份 75i M_e\  
abatement of tax 减税；减扣免税额 b\NWDH7}  
ABN AMRO Bank N.V. 荷兰银行 xb\(>7M6Y  
above-the-line expenditure 线上项目支出；经常预算支出 =o;QvOS;  
above-the-line receipt 线上项目收入；经常预算收入 ^-{ 1]G:  
ABSA Asia Limited 南非联合亚洲有限公司 Ag}V>i'  
absolute change 绝对数值变更 3
GqJs  
absolute expenditure 实际开支 XSt5s06TM  
absolute guideline figure 绝对准则数字 mNN,}nHu  
absolute interest 绝对权益 ZiM#g1;  
absolute order of discharge 绝对破产解除令 $_ub.g|  
absolute profit margin 绝对利润幅度 '7o
'u]  
absolute value 实值；绝对值 @_^QBw0  
absolutely vested interest 绝对既得权益 %Y%+K5;AZ  
absorbed cost 已吸收成本；已分摊成本 }u cqzdk#2  
absorption 吸收；分摊；合并 4 q
}1  
absorption rate 吸收率；摊配率；分摊率 1<A+.W  
ACB Finance Limited 亚洲商业财务有限公司 WI9'$hB\  
acceptable form of reciprocity 合理的互惠条件 )?~3fb6^  
acceptable rate 适当利率；适当汇率 YS=|y}Q|7d  
acceptance agreement 承兑协议 sN|-V+7&j  
acceptance for honour 参加承兑 zf$&+E-  
acceptor 承兑人；接受人；受票人 Hb'fEo r  
acceptor for honour 参加承兑人 Pc{D,/EpR  
accident insurance 意外保险 lMAmico  
Accident Insurance Association of Hong Kong 香港意外保险公会 $UW!tg*U&  
accident insurance scheme 意外保险计划 heoOOP(#  
accident year basis 意外年度基准 Q>7#</i\.  
accommodation 通融；贷款 $de_>  
accommodation bill 通融票据；空头票据 (Tp+43v  
accommodation party 汇票代发人 8=gr F  
account balance 帐户余额；帐户结余 :Q2\3  
account book 帐簿 8~RUYsg  
account collected in advance 预收款项 Dntcv|%u  
account current book 往来帐簿 $D5[12X
 
account of after-acquired property 事后取得的财产报告 +JZ<9,4  
account of defaulter 拖欠帐目 G?\o_)IJ  
account payable 应付帐款 ;d G.oUk=  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y$s}-O]/-  
account receivable 应收帐款 L`FsK64@  
account receivable report 应收帐款报表 M['25[  
account statement 结单；帐单；会计财务报表 <y'B !d#  
account title 帐户名称；会计科目 jjBcoQU$o  
accountant's report 会计师报告 seY0"ym&e  
Accountant's Report Rules 会计师报告规则 2g-'.w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8F($RnP3  
Accounting Arrangements 《会计安排》 L
v,~Mf1|  
accounting basis 会计基础 7c!oFwM  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~6U@*Svk  
Accounting Circular 《会计通告》 -`wGF#}y(=  
accounting class 会计类别 U@yrqT@;AU  
accounting date 记帐日期；会计结算日期 DamLkkoA  
accounting for money 款项核算 &=|W95  
Accounting Officer 会计主任 9F0B-aZ  
accounting period 会计报告期；会计期 n4YEu\*  
accounting policy 会计政策；会计方针 ^T'+dGU`  
accounting practice 会计惯例 R*.XbkW~  
accounting principle 会计准则 ~c ;7me.  
accounting record 会计记录 W6'+#Fp  
accounting report 会计报告 X^%I 3  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -qfd)A6]  
Accounting Society of China 中国会计学会 #@BM1BpQ  
accounting statement 会计报表 1
jo.d  
accounting system 会计制度；会计系统 Oz^+;P1  
accounting transaction 会计事项；帐务交易 ~U*2h =]  
accounting treatment 会计处理 ^*C6]*C}te  
accounting year 会计年度 <9-tA\`8N  
accretion 增值；添加 3Zsqx=w  
accrual 应计项目；应累算数目 dDW],d}B;  
accrual basis 应计制；权责发生制 RUf,)]Vvk  
accrual basis accounting 应计制会计；权责发生制会计 U"-mLv"|  
accrue 应累算；应计  &N0W!  
accrued benefit 应累算利益 v3S{dX<  
accrued charges 应计费用 25ul,t_Du  
accrued cumulative preference share dividend 应累算的累积优先股股息 s .^9;%@$J  
accrued expenses 应累算费用 %xxe U  
accrued interest payable 应付利息；应计未付利息 Bp^>R`,  
accrued interest receivable 应收利息；应计未收利息 *Dh.'bB!  
accrued right 累算权益 T1PWFw\GH  
accruing profit 应累算的利润 <y*#[:i  
accumulated fiscal reserve 累积财政储备 +>z/54R  
accumulated profit 累积利润；滚存溢利 51`w.ri  
accumulated reserve 累积储备 8v1asFxs.  
accumulation of surplus income 累积收益盈余 6#N1 -@  
acquired assets 既得资产 )_+"  
acquisition 收购；购置；取得 _kH#{4`Hw  
acquisition cost 购置成本 ~FZLA}  
acquisition expenses 购置费用  _+|*  
acquisition of 100% interest 收购全部股权 fouy??  
acquisition of control 取得控制权 dge58A)Q  
acquisition of fixed assets 购置固定资产 8(KsU,%d  
acquisition of shell “买壳” jR@-h"2*A  
acquisition price 收购价 dcU|y%k%  
act of God 天灾 'BAe>r_Pn  
acting partner 执事合伙人 po=*%Zs*T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7`X"B*`~b  
active partner 积极参与的合伙人 ^!{oyw   
active trading 交投活跃 3I:DL#f  
actual circulation 实际流通 'P@
a_*I  
actual cost 实际成本 :KX/`   
actual expenditure 实际开支；实际支出 XIBw&mWf  
actual income 实际入息；实际收入；实际收益 zF)_t S  
actual market 现货市场 m>:%[vm  
actual price 现货价；实际价格 q,u>`]}
 
actual profit 实际利润 Uj k``;  
actual quotation 实盘；实际价位；实际报价 5F^,7A4I0  
actual year basis 按实际年度计算 1b6gTfU  
actuals 实货 xO1d^{~^^  
actuarial investigation 精算调查 =AgY8cF!sl  
actuarial principle 精算原则 ,)]ZD H  
actuarial report 精算师报告 rUlpo|B  
Actuarial Society of Hong Kong 香港精算学会 'U1r}.+b>  
actuarial valuation 精算师估值 D:n0dfPU  
actuary 精算师 wO8^|Yf  
ad referendum agreement 暂定协议；有待覆核的协定 OFRzzG@  
ad valorem duty 从价税；按值征税 k%In   
ad valorem duty system 从价税制 xR#hU;E}  
ad valorem fee 从价费 7{<F6F^P  
ad valorem tariff 从价关税 /6gRoQ%j  
additional allowance 额外免税额 L@a-"(TN+
 
additional amount for unexpired risk 未过期风险的额外款额 P]y2W#Rs  
additional assessable profit 补加应评税利润 J)jiI>  
additional assessment 补加评税 d_5h6Cz4  
additional commitment 额外承担 ~d{E>J77j  
additional commitment vote 额外承担拨款 !\aw
T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Qs%f6rL  
additional dependent parent allowance 供养父母额外免税额 B|,6m 3.  
additional provision 额外拨款 l*X5<b9
 
additional stamp duty 附加印花税 6h+/C]4  
additional tax 补加税罚款；补加税款 2"__jp:(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 rEAPlO.Yp  
adjudged bankrupt 被裁定破产 JH)&Ca>S  
adjudicated bankrupt 裁定破产人 r4D66tF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 E&&80[tN]  
adjudication of bankruptcy 裁定破产；宣告破产 Wc,8<Y'   
adjudication of insolvency 裁定无力偿还债务 6_XX[.%  
adjusted actual 经调整的实数；调整后的实数 T7W+K7kbI  
adjusted current assets 经调整的流动资产；调整后的流动资产 U4
N S.`V  
adjusted figure 经调整的数字；调整后的数额 `M7){  
adjusted liabilities 经调整的负债；调整后的负债 +IS$Un  
adjusted loss 经调整的亏损；调整后的亏损 r<|\4zIo/  
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 >F-J}P  
adjusted profit 经调整的利润；调整后的利润 l}O`cC
 
adjusted surplus 经调整的盈余额；调整后的盈余额 3\(s=-vh  
adjusted value 经调整的价值；调整后的价值 /itO xrA  
adjustment 调整；修订；理算〔保险〕 (4g;-*N  
adjustment centre 调剂中心 ]/$tt@h  
adjustment lag 调整过程的时间差距；调整时差 B=Zo0p^  
adjustment mechanism 调整机制 b7>;UX  
adjustment of loss 亏损调整 '6/uc:zv  
adjustment process 调整过程；调整程序 ~NTpMF  
adjustment range 调整幅度 |23 }~c,  
administered exchange rate 受管制汇率 <K97eAcW  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 YF:NRY[i  
administration expenses 行政费用 eM9~&{m.  
administration fee 手续费；行政费 H/, tE0ZV  
administration in bankruptcy 破产管理 b-O4IDIT  
administration order 遗产管理令 ?` `+OH  
administrator 管理人；遗产管理人 OOk53~2id  
administrator of the estate 遗产管理人 TTOd0a  
admission of debt 债项承认书 Q'|cOQX  
admission of proof 接纳债权证明 T|{BT! W1E  
advance 放贷款项；垫付款项；预支款项；预付款项 <0kRky$  
advance account 暂支帐目；预付款帐户 (g4g-"rc  
advance compensation 预付补偿金 +5({~2Lzvp  
advance from shareholder 股东垫款 {M%"z,GL7J  
advance pending reimbursement 预支以待日后付还 C*78Zw
Z  
advanced economy 先进经济体系 d>AVUf<o~  
advancement 预付；预付财产 8\a)}k~4  
advances warrant 垫款令 a"&Z!A:Z=  
advancing 贷出 sztnRX_  
adverse balance 逆差 huq6rA/i  
adverse exchange 逆汇 hCo&SRC/5  
advertisement addressed to shareholders 在报章刊登的致股东通告 t]@Zd*  
advice for collection 托收通知书 yNDyh  
advice of drawing 提款通知书；汇票通知书 @+{S-iD"  
advice of payment 付款通知 uY;/3?k&  
Advisory Committee [Securities and Futures Commission] _nRshTt`V&  
谘询委员会〔证券及期货事务监察委员会〕 M>]%Iu  
Advisory Committee on Diversification 经济多元化谘询委员会 H@ w6.[#  
affidavit 誓章；遗产申报誓章 5#fLGXP  
affidavit of no receipt 述明无收款的誓章 C$(t`G  
affiliate 联号；联营公司；附属公司 6*LU+U=`  
affiliated company 附属公司；联号；联营公司 -B4v1{An  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =Q|}7g8o  
affordability 负担能力 9 /zz@  
African Development Bank [AfDB] 非洲开发银行 S"eKiS,z  
after-acquired property 事后取得的财产 jOuv\$  
after-hours dealing 市后交易 Y3Qq'FN!I  
after-tax profit 税后盈利；税后利润；税后溢利 sO  
agency agreement 代理协议 W
*s`1O>  
agency expenses 代理机构的开支 4]+ ^K`  
agency fee 代理费 6F(
yH4  
Agency Law 《代理法》 IIu3mX
Aw  
agent 代理人；承销人
FVD}9ia  
agent of company 公司代理人 ,v6Jr3  
agent's fee 代理人费；经纪费 nQP0<_S  
aggregate 总计；总数；总体数字 ag+ML1#)  
aggregate amount 总款额；总额 -e)bq:T  
aggregate assets and liabilities 总体资产与负债 Y7jD:P  
aggregate at constant price 按固定价格计算的总体数字 (la   
aggregate demand 总需求 Sm1bDa\!=  
aggregate gross position 总持仓量 Dr2h-  
aggregate limit 总限额 JA)gM  
aggregate of salaries tax 合计薪俸税 E8j9@BHU[r  
aggregate performance 总体表现；总体业绩 i;tA<-$-  
aggregate supply 总体供应 I;|Ai
u*  
aggregate surplus 总盈余 AnyFg)a<  
aggregate total 整体总额 T4#knSIlh  
aggregate value 总值；合计价值 I|ULf  
aggregated basis 合计基准 G|MDo|q]  
aggregated net chargeable income 合计应课税入息实额 + zrwz\  
aggregation 合并计算；合计；总和 u+R?N% EKP  
aggregation of incomes of husband and wife 夫妇入息合并计算 2+P3Sii  
aggregation of property 财产的总和 Mb9q<4  
agio 差价；贴水 o|}%pc3  
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》 ~
d%Q1F*,=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m3XH3FgKz  
《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》 (Q4_3<G+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,yqzk.  
《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》 0F3>kp4u  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment HcVPJuD  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QbNv+Eu5  
agreement for a settlement 授产协议 jQr~@15J#  
agreement for assignment 转让协议 $XI<s$P%(%  
agreement for sale 售卖协议；买卖协议 U-? ^B*<  
agreement for sale and purchase 买卖协议 I/>IB  
agreement for the payment of interest 支付利息协议 $Us@fJr  
agreement for the repayment of money 还款协议 n=SZ8R
j7  
agreement of reinsurance 再保险协议 ,G:4H%?  
Agricultural Bank of China 中国农业银行 zo5.}mr+  
air passenger departure tax 飞机乘客离境税 F*w|/-e  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ly<;x^D  
airport tax 机场税 YH[_0!JY^  
alcohol duty 酒精税 EGDE4n5>I  
alienation 让与；让渡；转让 5]Ra?
rF  
alimony 生活费；赡养费 `MwQ6%lf  
All Ordinaries Index [AOI] 所有普通股指数 $oQsh|sTI  
all risks 全险；综合险 R] [M_ r  
All Sales Record for Stock Market 《股票市场成交报告》 KALg6DZe:  
Allied Capital Resources Limited 新联财务有限公司 Gu}x+hG  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5HIpoj;\(  
allocation letter 拨款信件 6nfkZvn  
allocation of fund 分配款项；预留款项 a"DV`jn  
allocation of profit 利润分配；溢利分配 Q)@1:(V/  
allocation warrant 拨款令 %~;Q_#CR/K  
allotment 分配；配股 ^hHeH:@  
allotment notice 股份配售通知；配股通知 vX/A9Qi,U.  
allotment of shares 股份分配 (p?3#|^  
allowable 可获宽免；免税的 6C0_. =7#  
allowable business loss 可扣除的营业亏损 oto od  
allowable expenses 可扣税的支出 "[?/I3{E  
allowance 免税额；津贴；备抵；准备金 ?xo,)`
`  
allowance for debts 债项的免税额 u20b+c4  
allowance for depreciation by wear and tear 耗损折旧免税额 _]S6>  
allowance for funeral expenses 殡殓费的免税额 +{%4&T<nHw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5muW*7  
allowance for repairs and outgoings 修葺及支出方面的免税额 Gh|!FRK[$  
allowance to debtor 给债务人的津贴 z-gwNE{  
alteration of capital 资本更改 &0eB@8{N  
alternate trustee 候补受托人 RsD`9>6)  
amalgamation 合并 t(Zs*c(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wi5|9  
ambit of charges 征税范围；收费范围 3.0c/v5Go  
amended valuation 经修订的估值 9aU:[]w   
American Commodities Exchange 美国商品交易所 GA_`C"mx  
American Express Bank Limited 美国运通银行 by U\I5  
American Stock Exchange 美国证券交易所 iXm||?Rnx  
amortization 摊销 ,?`1ve_K<  
amount due from banks 存放银行同业的款项 IeB6r+4|  
amount due from banks abroad 存放海外银行同业的款项 NslA/"*  
amount due from holding companies 控股公司欠款 H|)1T-%  
amount due from local banks 存放本港银行同业的款项 :ky<`Jfr`  
amount due to banks 银行同业的存款 DqMK[N,0  
amount due to banks abroad 海外银行同业的存款 Tb={g;0@  
amount due to holding companies 控股公司存款 M96( Rg  
amount due to local banks 本港银行同业的存款 KYu(H[a  
amount due to outport banks 外埠银行同业的存款 tvOAN|+F  
amount for note issue 发行纸币的款额 @."o:K  
amount of bond 担保契据的款额 IPVzV\o  
amount of consideration 代价款额 |3,V%>z  
amount of contribution 供款数额 {g- DM}q  
amount of indebtedness 负债款额 9xQ8`7  
amount of principal of the loan 贷款本金额 CdDd+h8  
amount of rates chargeable 应征差饷数额 '^l^g
W/|\  
amount of share capital 股本额 i f<<lq  
amount of sums assured 承保款额 [/Z'OV"tU
 
amount of variation 变动幅度 `,Nn4  
amount of vote 拨款数额 kxW>Da<6  
amount payable 应付款额 !"J#,e|  
amount receivable 应收款额 p}A4K#G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dT)KvqX  
analysis 分析 eM+;x\j
o?  
ancillary risk 附属风险 8>{W:?I  
annual account 周年帐目；周年帐目报表；年度决算；年结 !NYM(6!(  
annual accounting date 年结日期 daIL> c"  
annual allowance 每年免税额；年积金；年度津贴；年津 ?GNF=#=M  
annual balance 年度余额 ,imvA5  
annual disposable income 每年可动用收入 n+qVT4o  
annual estimates 周年预算 ewrWSffe  
annual fee 年费 EO&ACG  
annual general meeting 周年大会 tt]V$V  
annual growth rate 年增率；每年增长率 WQ}!]$<"y  
annual long-term supplement 长期个案每年补助金 U('<iw,Yy  
annual pensionable emolument 可供计算退休金的年薪 .Sr:"SrT  
annual report 年报 (Q5@MfK`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T#n1@FgC  
annual return 周年报表；周年申报表；每年报税表格 3EVC8ue  
Annual Return Rules 《周年报表规则》 Ke?gz:9j  
annual review of consumer prices 每年消费物价回顾 0BCGJFZ{  
annual roll-forward basis 逐年延展方式 OJsd[l3xR  
annual salary 年薪 m6r )Z5}f  
annual statement 年度报表；年度决算表 ),]2`w&k  
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 H@MFj>~  
annuitant 年金受益人 [-t> G!)  
annuity 年金 vaR
whE:  
annuity contract 年金合约 dA} 72D?  
annuity on human life 人寿年金 Dw`m>'J0  
antecedent debt 先前的债项 0O#B
'Uu  
ante-dated cheque 倒填日期支票 @y(Wy}  
anticipated expenditure 预期开支 v"r9|m~'  
anticipated net profit 预期纯利 0R}Sw[M.  
anticipated revenue 预期收入 pTALhj#,  
anti-inflation measure 反通货膨胀措施 Ww96|m  
anti-inflationary stance 反通货膨胀立场 ,![Du::1  
apparent deficit 表面赤字 ZJ9Jf2 c  
apparent financial solvency 表面偿债能力 P$3=i`X!nw  
apparent partner 表面合伙人 VL7S7pb_  
application for personal assessment 个人入息课税申请书 w2d]96*kQe  
application of fund 资金应用 XU_,Z/Yw_  
application to release as liquidator and to destruct the books of accounts and documents <.WM-Z  
申请免除清盘人职务及毁灭帐簿与文件 %i&/$0.8  
appointed actuary 委任精算师 ^
+as\  
appointed auditor 委任核数师；委任审计师 eky(;%Sz  
appointed trustee 委任的受托人 r)p2'+}pV  
appointer 委任人 '^Utbp2<  
apportioned pro rata 按比例分摊 R6Zj=l[  
apportionment 分配；分摊 8b(1ut{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A!{.|x[S44  
apportionment formula 分摊方程式 'q92E(  
apportionment of estate duty 遗产税的分摊 Q+d.%qhc  
appraisal 估价；评估 Aw4?y[{H  
appreciable growth 可观增长 gr>o E#7  
appreciable impact 显着影响 ,
|.8nk"  
appreciable increase 可观增长 30?LsYXL62  
appreciation 增值；升值 hDljY!P>p  
appreciation against other currencies 相对其他货币升值 9$+^"ilk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aZj J]~bO  
appreciation tax 增值税 rg5]`-!=  
appropriation 拨款；拨用；拨付 R3j#WgltP  
appropriation account 拨款帐目 :4ja@~  
Appropriation Bill 拨款法案 [v0ri<sm  
appropriation-in-aid system 补助拨款办法 "J pTE \/  
approved assets 核准资产 H^D 3NuUC  
approved basket stock 认可一篮子证券 TF=k(@9J?  
approved budget 核准预算 * -KJh_  
approved charitable donation 认可慈善捐款 ypD<2z^  
approved charitable institution 认可慈善机构 c6,s+^^  
approved currency 核准货币；认可货币 l Io9,K
e  
approved estimates 核准预算 A<SOT>m]  
approved estimates of expenditure 核准开支预算 1l+kO,X]  
approved overseas insurer 核准海外保险人 5L-lpT8P  
approved overseas trust company 核准海外信托公司 ACigeK^C}E  
approved pooled investment fund 核准汇集投资基金 d&|z=%9xl  
approved provident fund scheme 认可公积金计划 v7;J%9=0D`  
approved provision 核准拨款 dG\U)WA(p  
approved redeemable share 核准可赎回股份 Vvm=MBgN  
approved regional stock 认可地区性证券 nn
@^K6  
approved retirement scheme 认可退休金计划 7m:|u*ij2~  
approved subordinated loan 核准附属贷款 o_Jn_3=  
arbitrage 套戥；套汇；套利 [DZqCo  
arbitrageur 套戥者；套汇者 .tRr?*V|l  
arbitrary amount 临时款项 Ot`LZ"H:  
arrangement 措施；安排；协定 F qeV3N  
arrears 欠款 Zc'|!pT _  
arrears of pay 欠付薪酬 /m`}f]u  
arrears of revenue 逾期未收税款；逾期未收的帐项 s\'y-UITi1  
articles of association 组织章程；组织细则；组织章程细则 p)B33ZzC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6a4'xq7  
ascertainment of profit 确定利润 8]q  
"Asia Clear" “亚洲结算系统” -t8hi+NK  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 erx5j\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~;M)qR?]W  
Asian Development Fund [ADF] 亚洲发展基金
gjj 93  
Asian dollar bond 亚洲美元债券 D|@bGN  
Asian dollar market 亚洲美元市场 yoBgr7g
S  
Asian dollar rate 亚洲美元利率 ;n`R\NO9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3 p
/b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "]VDY)  
asked price 沽盘；喊价；索价；卖方报价 gi6g"~%@q1  
assessable income 应评税入息 Deg!<[Nw  
assessable loss 应评税亏损 aUH\Ee^M:R  
assessable profit 应评税利润 +|y*
}bG  
assessable value 应评税值 |KL')&"  
assessed profit 估定利润 XE_ir Et  
assessed value 经评估价值 ?y~TCqV  
assessment 评税；评定；估价；评税单 I=K!)X$  
assessment number 评税编号；估价编号 NO-k-  
assessment of additional tax 补加税评税 10wvfRhng  
assessment of performance 业绩评估；实绩评价 q7X}MAW  
Assessor 评税主任 r&}(9Cq&"y  
asset price bubbles 资产价格泡沫 U1ZIuDg'E  
asset-backed securities 具资产保证的证券 KH7VR^;mk  
assets accretion 资产增值 7~_I=-  
assets and liabilities 资产与负债 +I t#Z3  
assets betterment statement 资产递增表；资产改进表 Qg(Z
{V  
assets lending 实物放款；有抵押贷款 (` 5FZgN  
assets of the company passing on the death 死者去世时转移的公司资产 1/B]TT  
assets pledged as security for liabilities 用作负债抵押的资产 3&'2aW  
assets portfolio 资产投资组合 <W>++< -  
assets price 资产价格 *7ZGq(O  
assets quality 资产质素 ^Ye\u1n4  
assets realization 资产变现 GCDwWCxh  
assets refinancing arrangement 资产再集资安排 Sw~(uH_l  
assets securitization 资产证券化 ^ eQFg>  
assets situated outside Hong Kong 在香港以外地方的资产 '77~{jy  
assets stripping 削减资产；拆卖资产 f-;$0mTQ  
assets value 资产值 0n Y6A~  
assignee 承让人 {esJ=FV\  
assignment 转让；转让书；转让契 U{6oLqwq3Y  
assignment of interest 权益转让 `@[l\.Vt:  
assignment of letters patent and trade mark 专利证书及商标转让 ]r4bRK[1  
assignment of property 物业转让；物业转让书 i AdGgK  
assignment right 转让权 X) V7bVW  
assignor 转让人 [4sEVu}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 y$X(S\W
 
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xJ{_qP  
associate member 附属会员 vY6oVjM  
associated body corporate 相联法人团体 XZ`:wmc|  
associated company 相联公司；联属公司 3j
jMY  
associated corporation 相联法团 r-}-C!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] lVz9k  
公认会计师公会〔英国〕 vw2`:]Q+  
Association of Futures Exchange Brokers 香港期货经纪协会 {_?rh,9q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 S,)d(g3>  
association of underwriters 承保人组织 k1)%.pt%  
assumption of control 接管 ? B@&#E!/f  
assurance 担保；保险；转易；转易书 9mlIbEAb  
assurance of interest 权益的转易 JK]R*!{n  
at 19XX price 按一九ＸＸ年价格计算 h.)h@$d  
at a discount 按赔价计算；按贴水价格计算；打折扣 *U;'OWE[  
at a premium 按溢价计算；按升水价格计算 9'?se5\  
at call 通知付款；按通知 aSC9&Nf;  
at constant market price 按固定市价计算 )p<WDiX1!e  
at constant price 按固定价格计算 y<pnp?x4  
at cost 按成本计算 c.AYxI"  
at current market price 按当时市价计算；按现时市价计算 Q_]d5pl  
at current price 按当时价格计算；按现时价格计算 7p.>\YtoR}  
at factor cost 按要素成本计算；按生产要素成本计算 ]1D%zKY%$Z  
at money-of-the-day price 按付款当日价格计算 xg<Hxn,<M  
at or better 按指定或较佳价位〔买卖指令〕 F/p,j0S  
at par 按面值计算；平价 y%S1ZTScO  
at sight 见票即付 .%}?b~   
at the close 按收市盘 aTd D`h  
at the opening 按开市盘 {%C*{,#+8q  
attestation 见证；见证条款 G?AG:%H%  
at-the-money option 平价期权 <A>)[u  
attorney 受权人；受托代表人 |Os6V<u"  
attornment 新拥有人承认书 !d,
8kG  
attributable profit 可归属利润 Qck|#tc  
attributable share value 可归属股份价值 u7fK1
^O  
Auckland Stock Exchange 奥克兰证券交易所 S${Zzt"  
auction 拍卖 7Y
m(n8  
auctioneer 拍卖商 oRM)%N#  
audit 审计；核数 Yw'NX5#)g  
Audit Commission 审计署 ).5RPAP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Df4+^B,1  
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〕 hoM|P8 }rh  
audit review 帐目审查 k1^\|   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 LJFG0
 W  
audited account 审计帐目；经审计的帐目 Ej=3/RBsV  
audited annual account 经审计的周年帐目 Tlq-m2]  
audited balance sheet 经审计的资产负债表 'm3t|:nMU  
auditor 核数师；核数主任；审计师 X T[zj<&_  
auditor's certificate 核数师证明书；审计师证明书 0p(L'  
auditor's report 核数师报告；审计师报告 ,HB2hHD  
Aussie bond 澳元债券 |l0Ea  
austerity budget 紧缩预算 b>\?yL/%+?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 zce`\ /:  
Australia All Ordinaries Index 澳洲所有普通股票指数 U!(@q!>G  
Australian Dollar [AUD] 澳元 \3Pv# )  
Australian Options Market 澳大利亚期权市场 ~
j>D=!  
Australian Securities Commission 澳洲证券事务监察委员会 0v)bA}k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 %zBCq"y  
Australian Stock Exchange 澳大利亚证券交易所 Es5f*P0  
Austrian Schilling [ATS] 奥地利先令 S0d~.ah30  
authentication 认证；鉴证 z'7[Tie  
authority to purchase 委托购买证；委购书 GsQ*4=C  
authorization 认可；核准；授权；授权书 fX~'Zk\u  
authorization by direction 指示授权 ke
_[  
authorization by instruction 指令授权 `F t]MR  
authorization by warrant 令状授权 omSM:f_~  
authorization of unit trust 单位信托的认可 P 1XK*GZ  
authorized agent 指定代理人 ^EELaG  
authorized capital 法定资本 {ZU1x C  
authorized clerk 出市员 Fmyj*)J[Z  
authorized dealer 认可交易商 /./"x
~@  
authorized financial institution 认可财务机构 JyLa#\ R  
authorized fund 认可基金 i;/xK
=L  
authorized fund house 获授权的基金公司；认可基金公司 h!rM^  
authorized institution 认可机构 XV3C`:b  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +Hvc_Av''  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'e)^m}:?D  
authorized insurer 获授权保险人；获认可承保人 lot%N(mB`  
authorized investment 特准投资项目 =m89z}Ot  
authorized person 获授权人 ldha|s.*  
authorized representative 获授权代表 vhbDb)J  
authorized share capital 法定股本 Wj|alH9<  
automated quotation system 自动报价系统 M<O{O}t<  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Jn:ZYqc  
自动交易系统〔香港期货交易所有限公司〕 5r~#0Zf*  
automatic adjustment mechanism 自动调整机制 "@R>J?Cc+  
automatic adjustment system 自动调整系统 Snp|!e  
Automatic Clearing House 自动票据交换所 [.se|]t7X  
automatic exchange rates accumulation system 自动化汇率累集系统 $`ZzvZ'r  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "Z Htr<+  
automatic teller machine [ATM] 自动柜员机 %^sTU4D5  
autopay 自动转帐 o#) {1<0vg  
available assets 可用资产 dr)YzOvba  
available fiscal reserve 现存财政储备 F+R?a+e  
available profit 可用利润
NBl+_/2'w  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 FZjHw_pP  
average 平均；平均数；海损 7C#`6:tI  
average basic salary 平均基本薪金 .2d9?p3Y  
average consumer expenditure 平均消费开支；一般消费开支 X%z }VA  
average cost 平均成本 8fA_p}wp  
average cost of land production 增辟土地平均成本 `E+Jnu,jC  
average daily turnover 平均每日成交额 Lg8nj< TF  
average daily wage rate 平均每日工资率 7Q\|=$2  
average expenditure pattern 平均开支模式 XE^)VLH:  
average growth rate 平均增长率 X%yO5c\l2  
average net fixed assets 固定资产平均净值 V5+SWXZ  
average of relatives 相对价格平均数 .MO\uh0N  
average price 平均价格 *8~86u GU  
average propensity to consume 平均消费倾向；一般消费倾向 c/c$D;T  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ::_i@r  
average rate 平均率 zdXkR]  
average revenue 平均收入；平均收益 }VDqj}is  
average stock 平均库存；平均存货 s4&^D<  
average yearly rent 平均年租 vJAZ%aW  
avoidance of double taxation 避免双重课税 V_plq6z  
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 5`f@>r?  
iNMx"F0r  
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