一些有用的会计术语(也不知道发的地方对不对)A

A:  3i$AR  
A share Ａ股；甲类股份 mg;AcAS.o,  
abatement of tax 减税；减扣免税额 kI;^V  
ABN AMRO Bank N.V. 荷兰银行 D 7E^;W)H  
above-the-line expenditure 线上项目支出；经常预算支出 F^~#D, \  
above-the-line receipt 线上项目收入；经常预算收入 r#~6FpFVK^  
ABSA Asia Limited 南非联合亚洲有限公司 nW%c95E  
absolute change 绝对数值变更 (jyJ-qe  
absolute expenditure 实际开支 ?3, *  
absolute guideline figure 绝对准则数字 }w@nZG ^&  
absolute interest 绝对权益 M*{e e0\`r  
absolute order of discharge 绝对破产解除令 V7v,)a" L  
absolute profit margin 绝对利润幅度 4%{m7CK}  
absolute value 实值；绝对值 *ZEs5`x  
absolutely vested interest 绝对既得权益 MdfkC6P  
absorbed cost 已吸收成本；已分摊成本 i!nl%%  
absorption 吸收；分摊；合并 \ a<Ye T  
absorption rate 吸收率；摊配率；分摊率 >) ^!gz8  
ACB Finance Limited 亚洲商业财务有限公司 Zn!SHj  
acceptable form of reciprocity 合理的互惠条件 TP^0`L  
acceptable rate 适当利率；适当汇率 =@f;s<v/  
acceptance agreement 承兑协议 rY
qvG  
acceptance for honour 参加承兑 Q&LkST-i  
acceptor 承兑人；接受人；受票人 w{qYP  
acceptor for honour 参加承兑人 eyWwE%  
accident insurance 意外保险 d
A~6{*)  
Accident Insurance Association of Hong Kong 香港意外保险公会 KKzvoc?Bt  
accident insurance scheme 意外保险计划 ] ge-b\  
accident year basis 意外年度基准 ?m.4f&X  
accommodation 通融；贷款 >j?uI6Uw  
accommodation bill 通融票据；空头票据 IR&u55#I6  
accommodation party 汇票代发人 5%$#3LT|  
account balance 帐户余额；帐户结余 VQ;=-95P  
account book 帐簿 -wt2ydzos  
account collected in advance 预收款项 !]nCeo  
account current book 往来帐簿 (65p/$Vh  
account of after-acquired property 事后取得的财产报告 z=U!D `]v  
account of defaulter 拖欠帐目 \4[Ta,;t  
account payable 应付帐款 .wSAysiQ|P  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y()( 8L  
account receivable 应收帐款 XTJ>y@  
account receivable report 应收帐款报表 ;a`X|N9  
account statement 结单；帐单；会计财务报表 U{Z>y?V/  
account title 帐户名称；会计科目 ;z>YwRV  
accountant's report 会计师报告 %ab79RS]C  
Accountant's Report Rules 会计师报告规则 wGH@I_cy>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 UK,P?_e  
Accounting Arrangements 《会计安排》 ZIp=JR8o$  
accounting basis 会计基础 O#\>j  
accounting by Official Receiver 破产管理署署长呈交的帐目 96avgyc  
Accounting Circular 《会计通告》 wW4S@m  
accounting class 会计类别 :S12=sFl$  
accounting date 记帐日期；会计结算日期 !)=o,sVA  
accounting for money 款项核算 1c!},O  
Accounting Officer 会计主任 |9I;`{@  
accounting period 会计报告期；会计期 3@L%#]xwi  
accounting policy 会计政策；会计方针 2LU'C,o?  
accounting practice 会计惯例 jHCKV  
accounting principle 会计准则 =.a ]?&Yyh  
accounting record 会计记录 8.':pY'8"  
accounting report 会计报告 'r%oOZk)z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3XtGi<u  
Accounting Society of China 中国会计学会 |Y11sDa9h  
accounting statement 会计报表 j+hoj2(  
accounting system 会计制度；会计系统 rYQ@"o0/Y  
accounting transaction 会计事项；帐务交易 YC<I|&"  
accounting treatment 会计处理 3)a29uc:U  
accounting year 会计年度 kVv <
tw  
accretion 增值；添加 1`{ib  
accrual 应计项目；应累算数目 <*(R+to^d  
accrual basis 应计制；权责发生制 wlM ?gQXU[  
accrual basis accounting 应计制会计；权责发生制会计 'wrpW#  
accrue 应累算；应计 =1\wZuK#  
accrued benefit 应累算利益 [!mjUsut*  
accrued charges 应计费用 qGCg3u6  
accrued cumulative preference share dividend 应累算的累积优先股股息 I/jr`3Mj  
accrued expenses 应累算费用 KCE-6T  
accrued interest payable 应付利息；应计未付利息 [i7)E]*oTA  
accrued interest receivable 应收利息；应计未收利息 oFR'GUQC  
accrued right 累算权益 "lf3hWGw  
accruing profit 应累算的利润 z_@zMLs  
accumulated fiscal reserve 累积财政储备 v!A|n3B]p  
accumulated profit 累积利润；滚存溢利 Els=:4  
accumulated reserve 累积储备 %)Dd{|c  
accumulation of surplus income 累积收益盈余 /8\&f%E  
acquired assets 既得资产 GQq'~Lr5  
acquisition 收购；购置；取得 |9]K:A  
acquisition cost 购置成本 3G|fo4g  
acquisition expenses 购置费用 W%K8HAP"  
acquisition of 100% interest 收购全部股权 g}QTZT8  
acquisition of control 取得控制权 -U[`pUY?f  
acquisition of fixed assets 购置固定资产 bGc|SF<V  
acquisition of shell “买壳” C&N4<2b  
acquisition price 收购价 MWh+h7k'  
act of God 天灾 .WyX/E$I^!  
acting partner 执事合伙人 iGVb.=)  
active market 买卖活跃的市场；交投畅旺的市场；旺市 _)2TLA n3  
active partner 积极参与的合伙人 3MJWCo-[  
active trading 交投活跃 W r7e_
 
actual circulation 实际流通 J&65B./mD9  
actual cost 实际成本 _J~ta.  
actual expenditure 实际开支；实际支出 }IkEyJsk  
actual income 实际入息；实际收入；实际收益 @i-@mxk6<  
actual market 现货市场 M`pTT5r  
actual price 现货价；实际价格 .+L_!A  
actual profit 实际利润 -G#@BtB2+  
actual quotation 实盘；实际价位；实际报价 PFgjW
p"Y  
actual year basis 按实际年度计算 _|wY[YJ[  
actuals 实货 JD`;,Md  
actuarial investigation 精算调查 >@

"3Q`  
actuarial principle 精算原则 o\;"|O}  
actuarial report 精算师报告 ^^3va)1{!  
Actuarial Society of Hong Kong 香港精算学会 ur,"K'w  
actuarial valuation 精算师估值 m3Z}eC8LK  
actuary 精算师 cW\Y?x   
ad referendum agreement 暂定协议；有待覆核的协定 JX$NEq(  
ad valorem duty 从价税；按值征税 ?WtG|w  
ad valorem duty system 从价税制 `=$jc4@J  
ad valorem fee 从价费 * r4/|.l  
ad valorem tariff 从价关税 $0S#d@v}  
additional allowance 额外免税额 >c\v&k>6.  
additional amount for unexpired risk 未过期风险的额外款额 !^bB/e  
additional assessable profit 补加应评税利润 K-k.=6mS  
additional assessment 补加评税  )P9{47  
additional commitment 额外承担 A.C278^O8  
additional commitment vote 额外承担拨款 6O@ ^`T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p2c=;5|/Q  
additional dependent parent allowance 供养父母额外免税额 mx(%tz^t  
additional provision 额外拨款 Nw>T$RzS  
additional stamp duty 附加印花税 c]!D`FA*K  
additional tax 补加税罚款；补加税款  1C,C)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &Bz7fKCo  
adjudged bankrupt 被裁定破产 ZR-s{2sl  
adjudicated bankrupt 裁定破产人 ]1|Ql*6y,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,dj*p,J  
adjudication of bankruptcy 裁定破产；宣告破产 "kBqY+:Cn  
adjudication of insolvency 裁定无力偿还债务 Vkvb=  
adjusted actual 经调整的实数；调整后的实数 &Wz`>qYL*  
adjusted current assets 经调整的流动资产；调整后的流动资产 +x9"#0|k;  
adjusted figure 经调整的数字；调整后的数额 :CkR4J!m3  
adjusted liabilities 经调整的负债；调整后的负债 :OQ:@Yk  
adjusted loss 经调整的亏损；调整后的亏损 )lDIzLp  
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 e=n{f*KG`  
adjusted profit 经调整的利润；调整后的利润 U_}A{bFG  
adjusted surplus 经调整的盈余额；调整后的盈余额 m!#)JFe67  
adjusted value 经调整的价值；调整后的价值 X!#i@V  
adjustment 调整；修订；理算〔保险〕 ;4/dk_~p]  
adjustment centre 调剂中心 Msa6yD#  
adjustment lag 调整过程的时间差距；调整时差 0nD=|W\@{  
adjustment mechanism 调整机制 m]=oaj@9  
adjustment of loss 亏损调整 2htA7V*dD  
adjustment process 调整过程；调整程序 EB29vHAt~  
adjustment range 调整幅度 6mF{ImbRbS  
administered exchange rate 受管制汇率 3b?OW7H  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fr'huvc  
administration expenses 行政费用 }$0xt'q&  
administration fee 手续费；行政费 3?*M{Y|  
administration in bankruptcy 破产管理 InPy:}  
administration order 遗产管理令 VTJIaqw  
administrator 管理人；遗产管理人 )pZekh]v  
administrator of the estate 遗产管理人 x'M^4{4[  
admission of debt 债项承认书 b,rH&+2H  
admission of proof 接纳债权证明 sR>`QIi(a  
advance 放贷款项；垫付款项；预支款项；预付款项 gaw4NZd)0  
advance account 暂支帐目；预付款帐户 vlPl(F1  
advance compensation 预付补偿金 U7]<U-.&  
advance from shareholder 股东垫款 2-$bh  
advance pending reimbursement 预支以待日后付还 oxMUW<gYd  
advanced economy 先进经济体系 ,XeyE;||  
advancement 预付；预付财产 c>R`jb@$N  
advances warrant 垫款令 MS st  
advancing 贷出 SvX=isu!.  
adverse balance 逆差 {HIR>])o  
adverse exchange 逆汇 `\/toddUh[  
advertisement addressed to shareholders 在报章刊登的致股东通告 dcl.wD0~V  
advice for collection 托收通知书 X/E7o92\  
advice of drawing 提款通知书；汇票通知书 >&<<8Ln  
advice of payment 付款通知 "+n4c'  
Advisory Committee [Securities and Futures Commission] C@y}*XV[b  
谘询委员会〔证券及期货事务监察委员会〕 N;Z`%&  
Advisory Committee on Diversification 经济多元化谘询委员会 c7+Djqs  
affidavit 誓章；遗产申报誓章 d1~_?V'r]  
affidavit of no receipt 述明无收款的誓章 4-7kS85  
affiliate 联号；联营公司；附属公司 wovmy{K  
affiliated company 附属公司；联号；联营公司 poXLy/K  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ocIt@#20K  
affordability 负担能力 861i3OXVE>  
African Development Bank [AfDB] 非洲开发银行 ;m@1Ec@*p  
after-acquired property 事后取得的财产 p~Hvl3SxR  
after-hours dealing 市后交易 k]SAJ~bS|  
after-tax profit 税后盈利；税后利润；税后溢利 Dd!Sr8L[
 
agency agreement 代理协议
%s$rP  
agency expenses 代理机构的开支
5:Yck<  
agency fee 代理费 -ajM5S=d*  
Agency Law 《代理法》 5l41Q  
agent 代理人；承销人 E /fw?7eQ  
agent of company 公司代理人 .O5LI35,  
agent's fee 代理人费；经纪费 ] vC=.&]  
aggregate 总计；总数；总体数字 o {=qC:b  
aggregate amount 总款额；总额 ,c4c@|Bh?  
aggregate assets and liabilities 总体资产与负债 $hG;2v  
aggregate at constant price 按固定价格计算的总体数字 .UM<a Ik  
aggregate demand 总需求 ''#p47$8<d  
aggregate gross position 总持仓量 7"ylN"syZ
 
aggregate limit 总限额 cI*KRC
U  
aggregate of salaries tax 合计薪俸税 i(Ip(n  
aggregate performance 总体表现；总体业绩 \*f;!{P{  
aggregate supply 总体供应 R<f#r03@|  
aggregate surplus 总盈余 79)A%@YHQQ  
aggregate total 整体总额 Ya}T2VX  
aggregate value 总值；合计价值 #F_'}?09%  
aggregated basis 合计基准 zuUT S[  
aggregated net chargeable income 合计应课税入息实额 jja{*PZ6H  
aggregation 合并计算；合计；总和 c]A Y  
aggregation of incomes of husband and wife 夫妇入息合并计算 IE&_!ce  
aggregation of property 财产的总和 ?22d},.  
agio 差价；贴水 8@E8!w&~  
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》 ?n!lUr$:y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment hP?7zz$*j  
《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》 l iw,O 6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment mO#I nTO  
《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》 G49Ng|qn  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ($c`s8mp  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5^\m`gS  
agreement for a settlement 授产协议 KwS`3 6:  
agreement for assignment 转让协议 M]c7D`%s  
agreement for sale 售卖协议；买卖协议 @4;&hP2Z:  
agreement for sale and purchase 买卖协议  ylk{!  
agreement for the payment of interest 支付利息协议 j5kA^MTG  
agreement for the repayment of money 还款协议 A:/}`  
agreement of reinsurance 再保险协议 $4=Ne3y  
Agricultural Bank of China 中国农业银行 0z/h
+,  
air passenger departure tax 飞机乘客离境税 DL,[k (  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 M~-h-tG  
airport tax 机场税 P*0f~eu  
alcohol duty 酒精税 !~WZ_z  
alienation 让与；让渡；转让 B$ui:R/ t  
alimony 生活费；赡养费 29%=:*R$  
All Ordinaries Index [AOI] 所有普通股指数 g^jJ8k,7(  
all risks 全险；综合险 oew|23Ytb  
All Sales Record for Stock Market 《股票市场成交报告》 Rfht\{N 7  
Allied Capital Resources Limited 新联财务有限公司 _74UdD{^o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {(;B5rs  
allocation letter 拨款信件 )!i!3  
allocation of fund 分配款项；预留款项 |"Z-7@/k$i  
allocation of profit 利润分配；溢利分配 TFO74^  
allocation warrant 拨款令 q-YL]PgV  
allotment 分配；配股 QP:9%f>=  
allotment notice 股份配售通知；配股通知 \*uugw,\y  
allotment of shares 股份分配 y`rL=N#  
allowable 可获宽免；免税的 ^p,3)$  
allowable business loss 可扣除的营业亏损 UxeL cUP  
allowable expenses 可扣税的支出 (-\]A|
 
allowance 免税额；津贴；备抵；准备金 0(8gQ 2n  
allowance for debts 债项的免税额 7aQn;  
allowance for depreciation by wear and tear 耗损折旧免税额 hfg O  
allowance for funeral expenses 殡殓费的免税额 %*jGim~s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PK+ x6]x
 
allowance for repairs and outgoings 修葺及支出方面的免税额 ;|!MI'Af  
allowance to debtor 给债务人的津贴 ;1@C_5C  
alteration of capital 资本更改 dMJ!>l>2  
alternate trustee 候补受托人 8b7;\C~$p  
amalgamation 合并 .a,(pq Jg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =:gjz4}_8  
ambit of charges 征税范围；收费范围 LJWTSf"f?  
amended valuation 经修订的估值 ")ED)&e  
American Commodities Exchange 美国商品交易所 KaW~ERx5  
American Express Bank Limited 美国运通银行 %K?iNe  
American Stock Exchange 美国证券交易所 p.C1nh  
amortization 摊销 jn$j^51`C  
amount due from banks 存放银行同业的款项 lUHtjr  
amount due from banks abroad 存放海外银行同业的款项 Ff<)4`J  
amount due from holding companies 控股公司欠款 ra
:GzkIw  
amount due from local banks 存放本港银行同业的款项 xl8#=qmCD  
amount due to banks 银行同业的存款 ~M*gsW$  
amount due to banks abroad 海外银行同业的存款 Sph*1c(R  
amount due to holding companies 控股公司存款 ufPCx|x~  
amount due to local banks 本港银行同业的存款  P?J kP  
amount due to outport banks 外埠银行同业的存款 .!yq@Q|=u  
amount for note issue 发行纸币的款额 6R2uWv  
amount of bond 担保契据的款额 Szts<n5  
amount of consideration 代价款额 OR;&TbWF(R  
amount of contribution 供款数额 &Mj1CvCv  
amount of indebtedness 负债款额 )b92yP{  
amount of principal of the loan 贷款本金额 Nd!c2`  
amount of rates chargeable 应征差饷数额 G3dhM#!  
amount of share capital 股本额  hgO?+x  
amount of sums assured 承保款额 6V2j*J  
amount of variation 变动幅度 R hio7C  
amount of vote 拨款数额 ! =WcF5  
amount payable 应付款额 K]<u8eF  
amount receivable 应收款额 Q]#Z9H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KO&:06V{  
analysis 分析 KjOi(YUnq7  
ancillary risk 附属风险 7|Dn+=  
annual account 周年帐目；周年帐目报表；年度决算；年结 d}-'<Z#G  
annual accounting date 年结日期 s}(X]Gx1  
annual allowance 每年免税额；年积金；年度津贴；年津 S+ebO/$>  
annual balance 年度余额 0T))>.iu#  
annual disposable income 每年可动用收入 jdM=SBy7q  
annual estimates 周年预算 k[9A,N^lZB  
annual fee 年费 aZK
XD! 4  
annual general meeting 周年大会 5UOk)rOf  
annual growth rate 年增率；每年增长率 rzu s  
annual long-term supplement 长期个案每年补助金 {mSJUK?TKl  
annual pensionable emolument 可供计算退休金的年薪 jczq`yW  
annual report 年报 Y<Q\d[3^F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Tpzw=bC^  
annual return 周年报表；周年申报表；每年报税表格
5v9uHxy  
Annual Return Rules 《周年报表规则》 Rla4L`X;  
annual review of consumer prices 每年消费物价回顾 C9jbv/c  
annual roll-forward basis 逐年延展方式 -H\,2FO  
annual salary 年薪 C[YnrI!  
annual statement 年度报表；年度决算表 z-@-O  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 LgHJo-+>  
annuitant 年金受益人 yvxl_*Ds8  
annuity 年金 _tj&Psp  
annuity contract 年金合约 % {Q-8w!  
annuity on human life 人寿年金 D{C:d\ e)$  
antecedent debt 先前的债项 D9-Lg%  
ante-dated cheque 倒填日期支票 z*LiweR-  
anticipated expenditure 预期开支 <AUWby,"  
anticipated net profit 预期纯利 p)/ p!d[T/  
anticipated revenue 预期收入 e<5Y94YE  
anti-inflation measure 反通货膨胀措施 >IY,be6>P  
anti-inflationary stance 反通货膨胀立场 `o si"o9  
apparent deficit 表面赤字 uRQ_'l  
apparent financial solvency 表面偿债能力 5@P-g  
apparent partner 表面合伙人 @ Nb%L&=P8  
application for personal assessment 个人入息课税申请书 C4NRDwU|.  
application of fund 资金应用 U)[ty@zyF  
application to release as liquidator and to destruct the books of accounts and documents XP;x@I#l  
申请免除清盘人职务及毁灭帐簿与文件 XnXb&@Y  
appointed actuary 委任精算师 / L~u02?  
appointed auditor 委任核数师；委任审计师 VPd,]]S5(  
appointed trustee 委任的受托人 Qb`C)Nh:  
appointer 委任人 AyTx'u  
apportioned pro rata 按比例分摊 jTSOnF}C~+  
apportionment 分配；分摊 jvs[ /  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PayV,8   
apportionment formula 分摊方程式 R8<eN9bJ9  
apportionment of estate duty 遗产税的分摊 ~oFh>9u  
appraisal 估价；评估 O+vcs4  
appreciable growth 可观增长 {? 2;0}3?;  
appreciable impact 显着影响 6KB^w0oA  
appreciable increase 可观增长 ]b)!YPo  
appreciation 增值；升值 q_pmwJ:UL  
appreciation against other currencies 相对其他货币升值 9'X@@6b*'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -%=RFgU4  
appreciation tax 增值税 QQq/5r4O`q  
appropriation 拨款；拨用；拨付 0@v
2*\D#  
appropriation account 拨款帐目 +Y;8~+  
Appropriation Bill 拨款法案 R9r)C{63S&  
appropriation-in-aid system 补助拨款办法 ki4Xp'IK  
approved assets 核准资产 9.]
kOs_  
approved basket stock 认可一篮子证券 OF-WUa4t  
approved budget 核准预算 Pv[ykrm/  
approved charitable donation 认可慈善捐款 d.I%k1`(  
approved charitable institution 认可慈善机构 ]*GnmG:D*  
approved currency 核准货币；认可货币 F~'sT}A*  
approved estimates 核准预算 FR(QFt!g  
approved estimates of expenditure 核准开支预算
}v&K~!*  
approved overseas insurer 核准海外保险人 S[^nSF  
approved overseas trust company 核准海外信托公司 <dS5|||  
approved pooled investment fund 核准汇集投资基金 g<a<{|  
approved provident fund scheme 认可公积金计划 G1TANy  
approved provision 核准拨款 L, #Byao  
approved redeemable share 核准可赎回股份 Yu;9&b  
approved regional stock 认可地区性证券 ~Q0&P!k  
approved retirement scheme 认可退休金计划 St_Sl:m$  
approved subordinated loan 核准附属贷款 CMFC"eSe  
arbitrage 套戥；套汇；套利 IOS^|2:,  
arbitrageur 套戥者；套汇者 <a fO 6?`  
arbitrary amount 临时款项 z:?:  
arrangement 措施；安排；协定 r;$r=Ufr  
arrears 欠款 gz#+  
arrears of pay 欠付薪酬 lj Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 =CEHRny  
articles of association 组织章程；组织细则；组织章程细则 CxkMhd8qz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?o8a_9+  
ascertainment of profit 确定利润 X4Lsvvz%@  
"Asia Clear" “亚洲结算系统” 8a?IC|~Pz  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4':MI|/my_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8'n#O>V@  
Asian Development Fund [ADF] 亚洲发展基金 [Zh2DNp  
Asian dollar bond 亚洲美元债券 !*9FKDB{  
Asian dollar market 亚洲美元市场 t={poQC~  
Asian dollar rate 亚洲美元利率 o;E(Kj  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0:jsV|5B8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4I z.fAw  
asked price 沽盘；喊价；索价；卖方报价 }tu4z+T2  
assessable income 应评税入息 =#jTo|~u4o  
assessable loss 应评税亏损 ]LMiMj  
assessable profit 应评税利润 vu44!c@  
assessable value 应评税值 $vz_
%Y  
assessed profit 估定利润 $f9 ,##/  
assessed value 经评估价值 ta@ISRK  
assessment 评税；评定；估价；评税单 LMt0'Ml9  
assessment number 评税编号；估价编号 ]Kof sU_{  
assessment of additional tax 补加税评税 
/\nJ  
assessment of performance 业绩评估；实绩评价 0=2H9v  
Assessor 评税主任 n<=y"*  
asset price bubbles 资产价格泡沫 XadG\_?t`  
asset-backed securities 具资产保证的证券 Ct-rD79l  
assets accretion 资产增值 .vN)A *  
assets and liabilities 资产与负债 Tq.MubaO  
assets betterment statement 资产递增表；资产改进表 t$tsWAmiA[  
assets lending 实物放款；有抵押贷款 m9 ^m  
assets of the company passing on the death 死者去世时转移的公司资产 {`($Q$Q1  
assets pledged as security for liabilities 用作负债抵押的资产 |{zHM23gD  
assets portfolio 资产投资组合 d~w}NK[(  
assets price 资产价格 4fZY8  
assets quality 资产质素 Cm99?K  
assets realization 资产变现 *sjj"^'=  
assets refinancing arrangement 资产再集资安排 &t[z  
assets securitization 资产证券化 ?a*fy}A|  
assets situated outside Hong Kong 在香港以外地方的资产 9Ilfv  
assets stripping 削减资产；拆卖资产 +oE7~64LL  
assets value 资产值 Q]yV:7  
assignee 承让人 :y4)qF  
assignment 转让；转让书；转让契 [Od>NO,n+]  
assignment of interest 权益转让 +8MW$ m$  
assignment of letters patent and trade mark 专利证书及商标转让 z4 GN8:~x  
assignment of property 物业转让；物业转让书 Y:DNu9  
assignment right 转让权  JsZAP  
assignor 转让人 =>gyc;{2K<  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1EKcD^U,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }|w=7^1z  
associate member 附属会员 W@R$'r,@O  
associated body corporate 相联法人团体 )->-~E}p9  
associated company 相联公司；联属公司 MzBfHt'Rk  
associated corporation 相联法团 h;cB_6vt  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2+c>O%L  
公认会计师公会〔英国〕 ]>]#zu$=c  
Association of Futures Exchange Brokers 香港期货经纪协会 QO
1A976o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?^+#pcX]t|  
association of underwriters 承保人组织 EuR!yD  
assumption of control 接管 U08<V:~  
assurance 担保；保险；转易；转易书 ~9`^72  
assurance of interest 权益的转易 8:3oH!n  
at 19XX price 按一九ＸＸ年价格计算 l8hvq(,{  
at a discount 按赔价计算；按贴水价格计算；打折扣 [ZL r:2+z  
at a premium 按溢价计算；按升水价格计算 |TQedC  
at call 通知付款；按通知 3{N p 9y.  
at constant market price 按固定市价计算 o$[a4I  
at constant price 按固定价格计算 C,sD?PcSi+  
at cost 按成本计算 v*C+U$_3\1  
at current market price 按当时市价计算；按现时市价计算 $
S($97IU=  
at current price 按当时价格计算；按现时价格计算 ihpz}
g  
at factor cost 按要素成本计算；按生产要素成本计算 >#"jfjDuR
 
at money-of-the-day price 按付款当日价格计算 |k['wqn"  
at or better 按指定或较佳价位〔买卖指令〕 #Tgz,e9  
at par 按面值计算；平价 Egjk^:@  
at sight 见票即付 S<2CG)K[  
at the close 按收市盘 H3UX{|[  
at the opening 按开市盘 T@d_t  
attestation 见证；见证条款 NIWI6qCw  
at-the-money option 平价期权 WwCK  K  
attorney 受权人；受托代表人 *_"c!eW  
attornment 新拥有人承认书 >[E|p6jgT  
attributable profit 可归属利润 V1CSXY\2  
attributable share value 可归属股份价值 WIH4Aw  
Auckland Stock Exchange 奥克兰证券交易所 N%n1>!X)!  
auction 拍卖 }v'PY/d.  
auctioneer 拍卖商 '5OVs:)"^  
audit 审计；核数 rlUdAa3  
Audit Commission 审计署 gN!E*@7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] xsY>{/C  
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〕 f!uA$uLc  
audit review 帐目审查 >H=Q$gI  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &
"r==A?  
audited account 审计帐目；经审计的帐目 E |GK3/  
audited annual account 经审计的周年帐目 c9ov;Bw6S  
audited balance sheet 经审计的资产负债表 {g:/BFLr#  
auditor 核数师；核数主任；审计师 C9z~)aL}7  
auditor's certificate 核数师证明书；审计师证明书 :>er^\  
auditor's report 核数师报告；审计师报告 HhY2`P8  
Aussie bond 澳元债券 G\,A> mT/P  
austerity budget 紧缩预算 WV!kA_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 iEJQ#5))0  
Australia All Ordinaries Index 澳洲所有普通股票指数 hI>rtaY_  
Australian Dollar [AUD] 澳元 QE{;M  
Australian Options Market 澳大利亚期权市场 #by9D&QP]  
Australian Securities Commission 澳洲证券事务监察委员会 0imqj7L  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o,''f_tRQ|  
Australian Stock Exchange 澳大利亚证券交易所 asmW W8lz  
Austrian Schilling [ATS] 奥地利先令 x9o^9QJh  
authentication 认证；鉴证
8NF;k5   
authority to purchase 委托购买证；委购书 WT ~dA95  
authorization 认可；核准；授权；授权书 4f*Ua`E_  
authorization by direction 指示授权 )R a/  
authorization by instruction 指令授权 3Ld ;zW  
authorization by warrant 令状授权 ]RrP !|^  
authorization of unit trust 单位信托的认可 |>/&EElD  
authorized agent 指定代理人 [;V1y`/K1  
authorized capital 法定资本 ?C>VB+X}y  
authorized clerk 出市员 =Q=&Ucf_  
authorized dealer 认可交易商 B,m$ur#$  
authorized financial institution 认可财务机构 )r6SGlE[Y  
authorized fund 认可基金 Bg+]_:<U  
authorized fund house 获授权的基金公司；认可基金公司 O"s`-OM;n  
authorized institution 认可机构 
4pTuP /  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "JUQ)> !?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 o YI=p3l  
authorized insurer 获授权保险人；获认可承保人 7s fuju(  
authorized investment 特准投资项目 LOb'<R\p  
authorized person 获授权人 MCrO]N($b  
authorized representative 获授权代表 j+B5m:ExfI  
authorized share capital 法定股本 fe9& V2Uu  
automated quotation system 自动报价系统 xP/1@6]_Je  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @01D1A  
自动交易系统〔香港期货交易所有限公司〕 7Ae,|k  
automatic adjustment mechanism 自动调整机制 a^}P_hg}-  
automatic adjustment system 自动调整系统 7%"\DLA  
Automatic Clearing House 自动票据交换所 !wb~A0m  
automatic exchange rates accumulation system 自动化汇率累集系统 >LaL!PnZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]{6yS9_tuI  
automatic teller machine [ATM] 自动柜员机 (#l_YI -  
autopay 自动转帐 .lF\bA|  
available assets 可用资产 io33+/  
available fiscal reserve 现存财政储备 F?,&y)ri  
available profit 可用利润 
c'Tu,-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 W0T i ^@  
average 平均；平均数；海损 3w:Z
4]J  
average basic salary 平均基本薪金 |e[0Qo@  
average consumer expenditure 平均消费开支；一般消费开支 cxJK>%84  
average cost 平均成本 2:5gMt  
average cost of land production 增辟土地平均成本 Q]g4gj  
average daily turnover 平均每日成交额 [dF=1E>W_J  
average daily wage rate 平均每日工资率 E+c3KqM  
average expenditure pattern 平均开支模式 F)iGD~  
average growth rate 平均增长率 &eS70hq  
average net fixed assets 固定资产平均净值 ]XafFr6pe  
average of relatives 相对价格平均数 DMxS-hl  
average price 平均价格 -Tkd@  
average propensity to consume 平均消费倾向；一般消费倾向 WAmoKZw2  
average propensity to save 平均储蓄倾向；一般储蓄倾向 -hR\
Y2?  
average rate 平均率 m#K

%dR  
average revenue 平均收入；平均收益 {2clOUi  
average stock 平均库存；平均存货 pfQZ|*>lkb  
average yearly rent 平均年租 Z#t)Z "
 
avoidance of double taxation 避免双重课税 a<"& RnG(  
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 L\b_,'I  
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