一些有用的会计术语(也不知道发的地方对不对)A

A:
A]oV"`f  
A share Ａ股；甲类股份 j>"@,B g*  
abatement of tax 减税；减扣免税额 6 V=9M:  
ABN AMRO Bank N.V. 荷兰银行 2eY_%Y0  
above-the-line expenditure 线上项目支出；经常预算支出  >Abdd  
above-the-line receipt 线上项目收入；经常预算收入 MKi0jwJM  
ABSA Asia Limited 南非联合亚洲有限公司 }(73Syl#  
absolute change 绝对数值变更 ?1 4{J]H4  
absolute expenditure 实际开支 :tg)p+KB  
absolute guideline figure 绝对准则数字 /7F:T[  
absolute interest 绝对权益 E*K;H8}s  
absolute order of discharge 绝对破产解除令 dkTX  
absolute profit margin 绝对利润幅度 >}i E(  
absolute value 实值；绝对值 CkQ3#L<2  
absolutely vested interest 绝对既得权益 GGs}i1m  
absorbed cost 已吸收成本；已分摊成本 h3 }OX{k  
absorption 吸收；分摊；合并 ]GkfEh7/J  
absorption rate 吸收率；摊配率；分摊率 T:yE(OBf  
ACB Finance Limited 亚洲商业财务有限公司 `|&O*`  
acceptable form of reciprocity 合理的互惠条件 hhc,uJ">!  
acceptable rate 适当利率；适当汇率 =m#?neop  
acceptance agreement 承兑协议 Dp-z[]})1  
acceptance for honour 参加承兑 8'io$6d=  
acceptor 承兑人；接受人；受票人 RMu~l@  
acceptor for honour 参加承兑人 c 3)jccWTc  
accident insurance 意外保险 yl+gL?IES  
Accident Insurance Association of Hong Kong 香港意外保险公会 fJ!R6D  
accident insurance scheme 意外保险计划 $B5aje}i  
accident year basis 意外年度基准 }00BllJ  
accommodation 通融；贷款 ; )@~  
accommodation bill 通融票据；空头票据 I:1C8*/  
accommodation party 汇票代发人 VTY 5]|;  
account balance 帐户余额；帐户结余 !wh8'X*  
account book 帐簿 'e'cb>GnA  
account collected in advance 预收款项 Cjlk  
account current book 往来帐簿 ;+
hH  
account of after-acquired property 事后取得的财产报告 .Rs^YZF  
account of defaulter 拖欠帐目 /!XVHkX[  
account payable 应付帐款 Ne1$ee.NE  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 PIS2Ed]  
account receivable 应收帐款 F0Yd@Lk$_  
account receivable report 应收帐款报表 O5T{eBo\  
account statement 结单；帐单；会计财务报表 3{sVVq5Y  
account title 帐户名称；会计科目 ^>v+( z5R  
accountant's report 会计师报告 "b3"TPfK  
Accountant's Report Rules 会计师报告规则 |[b{)s?x  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %YqEzlzF  
Accounting Arrangements 《会计安排》 z1X`o  
accounting basis 会计基础 b,1ePS  
accounting by Official Receiver 破产管理署署长呈交的帐目 8$Y9ORs4  
Accounting Circular 《会计通告》 Wt~BU.  
accounting class 会计类别 ml }{|Yz  
accounting date 记帐日期；会计结算日期 ri-b=|h2j  
accounting for money 款项核算 YNsJZnGr8#  
Accounting Officer 会计主任 G2: agqL/  
accounting period 会计报告期；会计期 V1B5w_^>h'  
accounting policy 会计政策；会计方针 mxdr,Idx  
accounting practice 会计惯例 #Ki[$bS~6  
accounting principle 会计准则 g}(L;fy>7  
accounting record 会计记录 FXkM#}RgNm  
accounting report 会计报告 *VxgARIL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3AN/ H  
Accounting Society of China 中国会计学会 M[,@{u/  
accounting statement 会计报表 fVpMx4&F   
accounting system 会计制度；会计系统 oe-\ozJ0  
accounting transaction 会计事项；帐务交易 uJ v-4H  
accounting treatment 会计处理  H6/$d  
accounting year 会计年度 \z(gqkc 6  
accretion 增值；添加 B:'US&6Lf'  
accrual 应计项目；应累算数目 VRB;$  
accrual basis 应计制；权责发生制 pIqeXY  
accrual basis accounting 应计制会计；权责发生制会计 Q*~]h;6\{d  
accrue 应累算；应计 *V
T/  
accrued benefit 应累算利益 </*6wpN  
accrued charges 应计费用 I9ep`X6Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 o|["SYIf  
accrued expenses 应累算费用 ##"HF  
accrued interest payable 应付利息；应计未付利息 nb%6X82Q  
accrued interest receivable 应收利息；应计未收利息 -6B4sZpzD  
accrued right 累算权益 DEZveQr=  
accruing profit 应累算的利润 -e:`|(Mo  
accumulated fiscal reserve 累积财政储备 $yNS pNmT0  
accumulated profit 累积利润；滚存溢利 oYH-wQj  
accumulated reserve 累积储备 [ v*ju!  
accumulation of surplus income 累积收益盈余 s!$7(Q86R  
acquired assets 既得资产 3)ywX&4"L  
acquisition 收购；购置；取得 }-=|^  
acquisition cost 购置成本 c5GuM|*7  
acquisition expenses 购置费用
& >fQp(f  
acquisition of 100% interest 收购全部股权 97!;.f-  
acquisition of control 取得控制权 8bld3p"^  
acquisition of fixed assets 购置固定资产 I b5rqU\  
acquisition of shell “买壳” @~a%/GQ#n*  
acquisition price 收购价 %1+4_g9  
act of God 天灾 6T`i/".  
acting partner 执事合伙人 {
bY%# m  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R4:b{)=O  
active partner 积极参与的合伙人 e$rZ5X  
active trading 交投活跃 'TB2:W3
 
actual circulation 实际流通 * r7rZFS  
actual cost 实际成本 NK H@+,+V  
actual expenditure 实际开支；实际支出 K]w'&Qm8W  
actual income 实际入息；实际收入；实际收益
fe_5LC"  
actual market 现货市场 \qJXF|z<K  
actual price 现货价；实际价格 4BpZJ~(p  
actual profit 实际利润 nAlQ7'  
actual quotation 实盘；实际价位；实际报价 %d9uTm;  
actual year basis 按实际年度计算 Pa:|_IXA  
actuals 实货 b@hqz!)l`  
actuarial investigation 精算调查 .HABNPNg(  
actuarial principle 精算原则 iDqoa\  
actuarial report 精算师报告 {]4LULq  
Actuarial Society of Hong Kong 香港精算学会 \YrUe1  
actuarial valuation 精算师估值 =[7Av>  
actuary 精算师 }i&/G+_  
ad referendum agreement 暂定协议；有待覆核的协定 X|]AT9W  
ad valorem duty 从价税；按值征税 [v!f<zSQK  
ad valorem duty system 从价税制 $VOFOc  
ad valorem fee 从价费 ?(_08O  
ad valorem tariff 从价关税 SNk=b6`9  
additional allowance 额外免税额 #&e-|81H  
additional amount for unexpired risk 未过期风险的额外款额 +X 88;-  
additional assessable profit 补加应评税利润 >Y@H4LF;1x  
additional assessment 补加评税 b^vQp
iz  
additional commitment 额外承担 {Ou1KDy#)  
additional commitment vote 额外承担拨款 -X6PRE5a2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]\HvKCN}  
additional dependent parent allowance 供养父母额外免税额 vo{--+{ky!  
additional provision 额外拨款 S~G]~gt  
additional stamp duty 附加印花税 nQ3A~ ()  
additional tax 补加税罚款；补加税款 lNO;O}8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .O<obq~;C  
adjudged bankrupt 被裁定破产 '8kP.l  
adjudicated bankrupt 裁定破产人 A?OQE9'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 B&"Q\'c  
adjudication of bankruptcy 裁定破产；宣告破产 &=mtc%mL  
adjudication of insolvency 裁定无力偿还债务 |CbikE}kL  
adjusted actual 经调整的实数；调整后的实数 @_{=V0  
adjusted current assets 经调整的流动资产；调整后的流动资产 2y1Sne=<Kb  
adjusted figure 经调整的数字；调整后的数额 "_?nN"A7  
adjusted liabilities 经调整的负债；调整后的负债 SSzIih@u  
adjusted loss 经调整的亏损；调整后的亏损 _7y[B&g[r  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 YtLt*Ig%  
adjusted profit 经调整的利润；调整后的利润 +&H4m=D-#a  
adjusted surplus 经调整的盈余额；调整后的盈余额 t"I77aZ$A  
adjusted value 经调整的价值；调整后的价值
Ab;.5O$y  
adjustment 调整；修订；理算〔保险〕 ChQxa  
adjustment centre 调剂中心 *lJxH8\  
adjustment lag 调整过程的时间差距；调整时差 :
.`2^  
adjustment mechanism 调整机制 3=V&K-  
adjustment of loss 亏损调整 F,CTZ~  
adjustment process 调整过程；调整程序 7_[L o4_  
adjustment range 调整幅度 <wHP2|<l*  
administered exchange rate 受管制汇率 :[d9tm  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @>7%qS  
administration expenses 行政费用 %B?=q@!QWn  
administration fee 手续费；行政费 *qpSXmOz  
administration in bankruptcy 破产管理 Gav$HLx  
administration order 遗产管理令 "$vRM
pW:  
administrator 管理人；遗产管理人 b\,+f n  
administrator of the estate 遗产管理人 U #0Cx-E  
admission of debt 债项承认书 &#i"=\d  
admission of proof 接纳债权证明 K:WDl;8(d  
advance 放贷款项；垫付款项；预支款项；预付款项 a,o*=r  
advance account 暂支帐目；预付款帐户 gnHbb-<i,  
advance compensation 预付补偿金 Zj Z^_X3  
advance from shareholder 股东垫款 I( Mm?9F  
advance pending reimbursement 预支以待日后付还 {K!)Ss  
advanced economy 先进经济体系 )O6>*wq  
advancement 预付；预付财产 MpOc  
advances warrant 垫款令 5~S5F3  
advancing 贷出 A":T1s  
adverse balance 逆差 /zox$p$?h  
adverse exchange 逆汇 dQG=G%W  
advertisement addressed to shareholders 在报章刊登的致股东通告 -I%5$`z  
advice for collection 托收通知书 J9 I:Q<;  
advice of drawing 提款通知书；汇票通知书 [_:nHZb  
advice of payment 付款通知 {
\\Tgs  
Advisory Committee [Securities and Futures Commission] og>uj>H&  
谘询委员会〔证券及期货事务监察委员会〕 0IWf!Sk ]  
Advisory Committee on Diversification 经济多元化谘询委员会 MUwMb!Z.s  
affidavit 誓章；遗产申报誓章 &6k3*dq  
affidavit of no receipt 述明无收款的誓章 fTX;.M/%   
affiliate 联号；联营公司；附属公司 6E}qL8'5x  
affiliated company 附属公司；联号；联营公司 ;O#>Y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 'E.w=7z&  
affordability 负担能力 IUct  
African Development Bank [AfDB] 非洲开发银行 OB}Ib]  
after-acquired property 事后取得的财产 ll?X@S  
after-hours dealing 市后交易 `qwBn=  
after-tax profit 税后盈利；税后利润；税后溢利 a09<!0Rp  
agency agreement 代理协议 V^~:F  
agency expenses 代理机构的开支 ]]Ufa
s9  
agency fee 代理费 tZB<on<.)  
Agency Law 《代理法》 |gY
^)9ei  
agent 代理人；承销人 ]
}X  
agent of company 公司代理人 YA5g';$H*  
agent's fee 代理人费；经纪费 N4HqLh23H  
aggregate 总计；总数；总体数字 |vzl. ^"-  
aggregate amount 总款额；总额 L{Vqh0QD&  
aggregate assets and liabilities 总体资产与负债 Jfl!#UAD|n  
aggregate at constant price 按固定价格计算的总体数字 rQ snhv  
aggregate demand 总需求 f|oh.z_R  
aggregate gross position 总持仓量 '/%H3A#L  
aggregate limit 总限额 YZJyk:H\  
aggregate of salaries tax 合计薪俸税 Mrb)  
aggregate performance 总体表现；总体业绩 l}M!8:UzU  
aggregate supply 总体供应 _u9Jxw?F@Y  
aggregate surplus 总盈余 kg\>
k2h  
aggregate total 整体总额 E&:,oG2M  
aggregate value 总值；合计价值 }SCM I4\  
aggregated basis 合计基准 #A8sLkY  
aggregated net chargeable income 合计应课税入息实额 Fv`,3aNB  
aggregation 合并计算；合计；总和 LjHVJSC  
aggregation of incomes of husband and wife 夫妇入息合并计算 UJ6v(:z<  
aggregation of property 财产的总和 Z;)%%V%o  
agio 差价；贴水 jb!i$/%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》 IMONgFBS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment lU8Hd|@-  
《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》 ENY+^7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C$)onk  
《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》 8DaL,bi*.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 
'H<\x  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \xoP)Ub>  
agreement for a settlement 授产协议 A&jlizN7  
agreement for assignment 转让协议 Aq7osU1B  
agreement for sale 售卖协议；买卖协议 ;gr9/Vl  
agreement for sale and purchase 买卖协议 b>JDH1)  
agreement for the payment of interest 支付利息协议 Q&bM\;Ml  
agreement for the repayment of money 还款协议 H} g{Cr"Ex  
agreement of reinsurance 再保险协议 -A!%*9Z  
Agricultural Bank of China 中国农业银行 [j'X;tVX{  
air passenger departure tax 飞机乘客离境税 FaJ&GOM,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 jrh43 \$*  
airport tax 机场税 3=ymm^  
alcohol duty 酒精税 v|2T%y_ u  
alienation 让与；让渡；转让 )53y AyP  
alimony 生活费；赡养费 .kfIi^z  
All Ordinaries Index [AOI] 所有普通股指数 H$4:lH&(  
all risks 全险；综合险 {Y9q[D'g.  
All Sales Record for Stock Market 《股票市场成交报告》 |ZBI *  
Allied Capital Resources Limited 新联财务有限公司 tIgN$BHR>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1|wL\I  
allocation letter 拨款信件 `PH{syz  
allocation of fund 分配款项；预留款项 ?FcAXA/J{  
allocation of profit 利润分配；溢利分配 h.t-`k7  
allocation warrant 拨款令 h'F=YF$o  
allotment 分配；配股 &:)Wh[  
allotment notice 股份配售通知；配股通知 5XBH$&Td  
allotment of shares 股份分配 V "h +L7T  
allowable 可获宽免；免税的 v_-dx  
allowable business loss 可扣除的营业亏损 aw42oLk  
allowable expenses 可扣税的支出 H_Q+&9^/  
allowance 免税额；津贴；备抵；准备金 XOS[No~  
allowance for debts 债项的免税额 'b{]:Y  
allowance for depreciation by wear and tear 耗损折旧免税额 K(Bf2Mfq  
allowance for funeral expenses 殡殓费的免税额 uW36;3[f#1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @s2y~0}#  
allowance for repairs and outgoings 修葺及支出方面的免税额 E~oOKQ5W  
allowance to debtor 给债务人的津贴 9qG6Pb  
alteration of capital 资本更改 LSr]S79N1  
alternate trustee 候补受托人 }9fTF:P  
amalgamation 合并 )P|),S,;Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |# 2.Q:&  
ambit of charges 征税范围；收费范围 Z?m3~L9L2  
amended valuation 经修订的估值 W:L AP R  
American Commodities Exchange 美国商品交易所 #O dJ"1A|  
American Express Bank Limited 美国运通银行 TbW38\>.R  
American Stock Exchange 美国证券交易所 U\*J9  
amortization 摊销 9mTJ|sN:e  
amount due from banks 存放银行同业的款项 Y`SvMkP)+  
amount due from banks abroad 存放海外银行同业的款项 @2 fg~2M1  
amount due from holding companies 控股公司欠款 03#lX(MB  
amount due from local banks 存放本港银行同业的款项 0.k7oB;f(@  
amount due to banks 银行同业的存款 kL"2=7m;  
amount due to banks abroad 海外银行同业的存款 wD'SPk5S?  
amount due to holding companies 控股公司存款 ._{H~R|  
amount due to local banks 本港银行同业的存款 o
:Sa, !DK  
amount due to outport banks 外埠银行同业的存款 JrRH\+4K  
amount for note issue 发行纸币的款额 F@B]et7  
amount of bond 担保契据的款额 j\^CV?}sm'  
amount of consideration 代价款额 b2&0Hx  
amount of contribution 供款数额 Gu\q%'I  
amount of indebtedness 负债款额 ZX./P0  
amount of principal of the loan 贷款本金额 QE`
bSI  
amount of rates chargeable 应征差饷数额 _^%,x  
amount of share capital 股本额 ExL0?FemWV  
amount of sums assured 承保款额 3m!X/u  
amount of variation 变动幅度 mSh[}%swj  
amount of vote 拨款数额 PBTnIU  
amount payable 应付款额 6zuTQ^pz  
amount receivable 应收款额 t=W}SH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JO6)-U$7UG  
analysis 分析 +*/Zu`kzX  
ancillary risk 附属风险 }*pi<s  
annual account 周年帐目；周年帐目报表；年度决算；年结 K/yxE|w<  
annual accounting date 年结日期 >V8-i`  
annual allowance 每年免税额；年积金；年度津贴；年津 jkF
^-Up.  
annual balance 年度余额 Wf>R&o6tr  
annual disposable income 每年可动用收入 VY=jc~c]v  
annual estimates 周年预算 5f K_Aq{  
annual fee 年费 z/2//mM  
annual general meeting 周年大会 |~mOfuQb  
annual growth rate 年增率；每年增长率 0rs"o-s<  
annual long-term supplement 长期个案每年补助金 l L@XM2"  
annual pensionable emolument 可供计算退休金的年薪 ^KT Y?  
annual report 年报 uo%)1NS!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !Pfr,a  
annual return 周年报表；周年申报表；每年报税表格 x@;m8z0  
Annual Return Rules 《周年报表规则》 e)? .r9pA;  
annual review of consumer prices 每年消费物价回顾 !@*7e:l  
annual roll-forward basis 逐年延展方式 u[=r,^YQ  
annual salary 年薪 q\4Xs$APq  
annual statement 年度报表；年度决算表 u.m[u)HQ  
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 +.b,AqJ/  
annuitant 年金受益人 FxWSV|Z  
annuity 年金 Ww+IWW@  
annuity contract 年金合约 >7T'OC  
annuity on human life 人寿年金 ,K"U>&  
antecedent debt 先前的债项 :vQrOn18p  
ante-dated cheque 倒填日期支票 }?_?V&K|  
anticipated expenditure 预期开支 0{p#j~ZhC  
anticipated net profit 预期纯利 u?<%q!  
anticipated revenue 预期收入 6@F9G4<Z  
anti-inflation measure 反通货膨胀措施 bSi%2Onj  
anti-inflationary stance 反通货膨胀立场 ' ;FnIZ  
apparent deficit 表面赤字 nuMD!qu!nZ  
apparent financial solvency 表面偿债能力 h-K_Lr]  
apparent partner 表面合伙人 _P 3G
  
application for personal assessment 个人入息课税申请书 lc1(t:"[  
application of fund 资金应用 1POmP&fI(  
application to release as liquidator and to destruct the books of accounts and documents G3vxjD<DMW  
申请免除清盘人职务及毁灭帐簿与文件 Ru!iR#s)!  
appointed actuary 委任精算师 g-</ua(j  
appointed auditor 委任核数师；委任审计师 L;NvcUFn  
appointed trustee 委任的受托人 :tB1D@Cb6  
appointer 委任人 ;yLu R  
apportioned pro rata 按比例分摊 gpvYb7Of0  
apportionment 分配；分摊 r|fL&dtr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GxI!{oi2  
apportionment formula 分摊方程式 "R1NG?;q  
apportionment of estate duty 遗产税的分摊 }mYx_=+VX  
appraisal 估价；评估
Kp~VS<3  
appreciable growth 可观增长 M2>Vj/  
appreciable impact 显着影响 b"uu  
appreciable increase 可观增长 .B]MpmpK  
appreciation 增值；升值 {JO  
appreciation against other currencies 相对其他货币升值 ;
!mzyb*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nn:.nU|I  
appreciation tax 增值税 Ng2@z<>.  
appropriation 拨款；拨用；拨付 ll<Xz((o  
appropriation account 拨款帐目 0y" $MC v  
Appropriation Bill 拨款法案 rq/yD,I,  
appropriation-in-aid system 补助拨款办法 ,j2Udn}  
approved assets 核准资产 7uS~MW  
approved basket stock 认可一篮子证券 jrlVvzZ  
approved budget 核准预算 Pg0x/X{t  
approved charitable donation 认可慈善捐款 tqvN0vY5  
approved charitable institution 认可慈善机构 6xe*E[#k\  
approved currency 核准货币；认可货币 qo90t{|c  
approved estimates 核准预算 u<6<iD3y  
approved estimates of expenditure 核准开支预算 q77;ZPfs8  
approved overseas insurer 核准海外保险人 6Z6'}BDP  
approved overseas trust company 核准海外信托公司 @uqd.Q  
approved pooled investment fund 核准汇集投资基金 |mdVdD~go  
approved provident fund scheme 认可公积金计划 &
I+5  
approved provision 核准拨款 [LjT*bi  
approved redeemable share 核准可赎回股份 \:# L)  
approved regional stock 认可地区性证券 nA-.mWD_C  
approved retirement scheme 认可退休金计划 SO|NaqWa  
approved subordinated loan 核准附属贷款 J{p1|+h%  
arbitrage 套戥；套汇；套利 yYIf5S`V]  
arbitrageur 套戥者；套汇者 (>UZ<2GPL  
arbitrary amount 临时款项 E"\<s3  
arrangement 措施；安排；协定 g|DF[  
arrears 欠款 xaq-.IQAM$  
arrears of pay 欠付薪酬 uB]7G0g:  
arrears of revenue 逾期未收税款；逾期未收的帐项 ??
-[eB.  
articles of association 组织章程；组织细则；组织章程细则 ?>D+ge  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fnjPSts0  
ascertainment of profit 确定利润
zH?!  
"Asia Clear" “亚洲结算系统” 9
-VNp;V
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'NXN& {  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }WC[$Y_@  
Asian Development Fund [ADF] 亚洲发展基金 ajbA\/\G;  
Asian dollar bond 亚洲美元债券 ]}<}lI9  
Asian dollar market 亚洲美元市场 ?(' wn<  
Asian dollar rate 亚洲美元利率 a+
[KI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BM%e0n7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z, zWuE3  
asked price 沽盘；喊价；索价；卖方报价 . oF &Ff/[  
assessable income 应评税入息 j78i#}e  
assessable loss 应评税亏损 1E[J%Rh\l  
assessable profit 应评税利润 d\&U*=  
assessable value 应评税值 e&|'I"  
assessed profit 估定利润 s[RAHU  
assessed value 经评估价值 YiXk5B0Uh  
assessment 评税；评定；估价；评税单 \#2Z)Kz  
assessment number 评税编号；估价编号 <prk8jSWV  
assessment of additional tax 补加税评税 !P2ro~0/  
assessment of performance 业绩评估；实绩评价 *<$*"p  
Assessor 评税主任 !hA-_  
asset price bubbles 资产价格泡沫 bQzZy5,  
asset-backed securities 具资产保证的证券 !j
8FIY'[  
assets accretion 资产增值 A9KET$i@v  
assets and liabilities 资产与负债 DzAg"6=C
S  
assets betterment statement 资产递增表；资产改进表 ?(@ 7r_j  
assets lending 实物放款；有抵押贷款 JinU
V6cr  
assets of the company passing on the death 死者去世时转移的公司资产 a kkNI3  
assets pledged as security for liabilities 用作负债抵押的资产 >2Y=*K,:  
assets portfolio 资产投资组合 qJf
?o.Pv  
assets price 资产价格 on!,c>nNa  
assets quality 资产质素 -vAC"8)S  
assets realization 资产变现 vz@A;t  
assets refinancing arrangement 资产再集资安排 [$ubNk;!z  
assets securitization 资产证券化 &pxg. 3  
assets situated outside Hong Kong 在香港以外地方的资产 ")1:F>  
assets stripping 削减资产；拆卖资产 Ij7p'a  
assets value 资产值 Oz75V|D  
assignee 承让人 %HhBt5w  
assignment 转让；转让书；转让契 v8wq,CYV  
assignment of interest 权益转让 /m!BY}4W  
assignment of letters patent and trade mark 专利证书及商标转让 :;v~%e{k  
assignment of property 物业转让；物业转让书 8v6(qBK  
assignment right 转让权 +X\FBvP&  
assignor 转让人 I:-Wy"i  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8$]1M,$r  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _f7 9wx\B  
associate member 附属会员 Ky`qskvu  
associated body corporate 相联法人团体 `{8K.(])s!  
associated company 相联公司；联属公司 8:q1~`?5"b  
associated corporation 相联法团 b35fs]}u-6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j\ZXG=j  
公认会计师公会〔英国〕 \Zb;'eDv  
Association of Futures Exchange Brokers 香港期货经纪协会 H
kg2P,2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *j|~$e}C  
association of underwriters 承保人组织 k<z)WNBf  
assumption of control 接管 YByLoM*  
assurance 担保；保险；转易；转易书 8u"U1  
assurance of interest 权益的转易 XjBW9a  
at 19XX price 按一九ＸＸ年价格计算 q#~ (/  
at a discount 按赔价计算；按贴水价格计算；打折扣 9FF0%*tGo  
at a premium 按溢价计算；按升水价格计算 @s*-%N^:[L  
at call 通知付款；按通知 IM*y|UHt  
at constant market price 按固定市价计算 ;cNv\t  
at constant price 按固定价格计算 t <~h'U  
at cost 按成本计算 oE6tauQn  
at current market price 按当时市价计算；按现时市价计算 &*o=I|pQ  
at current price 按当时价格计算；按现时价格计算 NCveSP  
at factor cost 按要素成本计算；按生产要素成本计算 UB@Rs|)  
at money-of-the-day price 按付款当日价格计算 @?ebuj5{e  
at or better 按指定或较佳价位〔买卖指令〕 7K12 G!)  
at par 按面值计算；平价 JhYe6y[q  
at sight 见票即付 @b\$yB@z  
at the close 按收市盘 O}gV`q;  
at the opening 按开市盘 xl{=Y< ;  
attestation 见证；见证条款 ,};&tR  
at-the-money option 平价期权 KA5v+~  
attorney 受权人；受托代表人 39c2pV[  
attornment 新拥有人承认书 8H[<X_/ke  
attributable profit 可归属利润 `K"L /I9  
attributable share value 可归属股份价值 oE@a'*.\  
Auckland Stock Exchange 奥克兰证券交易所 Brw@g8w-X  
auction 拍卖 SZ7:u895E  
auctioneer 拍卖商 B
X/8O<s0  
audit 审计；核数 ?Rb9|`6  
Audit Commission 审计署 wKh4|Ka  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] PxX4[ P  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕  y`iBFC;_  
audit review 帐目审查
s3N'0
2G  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lM`2sy  
audited account 审计帐目；经审计的帐目 E*&vy  
audited annual account 经审计的周年帐目 Bg=wKwc8  
audited balance sheet 经审计的资产负债表 pp?D7S  
auditor 核数师；核数主任；审计师 _`$qBw.Nx  
auditor's certificate 核数师证明书；审计师证明书 >-?f0K  
auditor's report 核数师报告；审计师报告 c2SO3g\"i  
Aussie bond 澳元债券 q_lKKzA  
austerity budget 紧缩预算 +.8 \p5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 evJ4C#Pr  
Australia All Ordinaries Index 澳洲所有普通股票指数 E)&I@m  
Australian Dollar [AUD] 澳元 AOZP*\k  
Australian Options Market 澳大利亚期权市场 Ep_HcX`  
Australian Securities Commission 澳洲证券事务监察委员会 ho{*Cjv  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ZmqKQO  
Australian Stock Exchange 澳大利亚证券交易所 1q\\5A<V  
Austrian Schilling [ATS] 奥地利先令 .Z`R^2MU
 
authentication 认证；鉴证 *tFHM &a  
authority to purchase 委托购买证；委购书 "V7K SO  
authorization 认可；核准；授权；授权书 R+:yVi[F]U  
authorization by direction 指示授权 Ufj`euY  
authorization by instruction 指令授权 hF?1y`20  
authorization by warrant 令状授权 Y|m+dT6  
authorization of unit trust 单位信托的认可 lgAoJ[  
authorized agent 指定代理人 .<?GS{6 N  
authorized capital 法定资本 $p8xEcQdU#  
authorized clerk 出市员 X #dmo/L8  
authorized dealer 认可交易商 ]]![EHi(\  
authorized financial institution 认可财务机构 A|[?#S((]  
authorized fund 认可基金 1nM  #kJ"  
authorized fund house 获授权的基金公司；认可基金公司 r r %V.r;2  
authorized institution 认可机构 S\EyCi+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]EbM9Fo-U  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 w(Ovr`o?9t  
authorized insurer 获授权保险人；获认可承保人 GKqm&/M*=  
authorized investment 特准投资项目 Ib!RD/  
authorized person 获授权人 5ta `%R_  
authorized representative 获授权代表 `7Q<'oK  
authorized share capital 法定股本 S}3fr^{.  
automated quotation system 自动报价系统 P:S.~Jq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] FXCMR\
BsQ  
自动交易系统〔香港期货交易所有限公司〕 5~U/  
automatic adjustment mechanism 自动调整机制 (Rh,,  
automatic adjustment system 自动调整系统 hag$GX'2k
 
Automatic Clearing House 自动票据交换所 @7c?xQVd$  
automatic exchange rates accumulation system 自动化汇率累集系统 o[4}h:> dq  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 s[*rzoA  
automatic teller machine [ATM] 自动柜员机 <nf@U>wlw  
autopay 自动转帐 Paq4  
available assets 可用资产 M?49TOQA  
available fiscal reserve 现存财政储备 j_[tu!~  
available profit 可用利润 octL"t8w  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司  dFc':|  
average 平均；平均数；海损 FGJ1dBLr  
average basic salary 平均基本薪金 {?0lBfB"  
average consumer expenditure 平均消费开支；一般消费开支 qZh/IW  
average cost 平均成本 CW K7wZM  
average cost of land production 增辟土地平均成本 P;no?  
average daily turnover 平均每日成交额 ;1=1:S8  
average daily wage rate 平均每日工资率 t+ TdLDJR  
average expenditure pattern 平均开支模式 {WS;dX4  
average growth rate 平均增长率 5;WH:XM  
average net fixed assets 固定资产平均净值 (,2SXV  
average of relatives 相对价格平均数 ^DLfY-F+j  
average price 平均价格 n8[!pH~6  
average propensity to consume 平均消费倾向；一般消费倾向  /maJtX'  
average propensity to save 平均储蓄倾向；一般储蓄倾向 RP|`HkP-2  
average rate 平均率 {YC@T(  
average revenue 平均收入；平均收益 lVa%$F{Pq  
average stock 平均库存；平均存货 `}\ "Aw c  
average yearly rent 平均年租 >y>5#[M!  
avoidance of double taxation 避免双重课税 TX/Xt7#R:  
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 BO&bmfp7,  
rlLMT6r.8  
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