一些有用的会计术语(也不知道发的地方对不对)A

A: x8wD0D  
A share Ａ股；甲类股份 3cFf#a#  
abatement of tax 减税；减扣免税额 (^s>m,h  
ABN AMRO Bank N.V. 荷兰银行 H+1-]'g`  
above-the-line expenditure 线上项目支出；经常预算支出 ,X#2\r<|  
above-the-line receipt 线上项目收入；经常预算收入 9G9fDG#F\I  
ABSA Asia Limited 南非联合亚洲有限公司 "k/;[ Wt]  
absolute change 绝对数值变更 `q?8A3A  
absolute expenditure 实际开支 BZ:H`M`n  
absolute guideline figure 绝对准则数字 H#NCi~M>3  
absolute interest 绝对权益 %4ePc-  
absolute order of discharge 绝对破产解除令 gMY1ts}Z  
absolute profit margin 绝对利润幅度 2#P*,  
absolute value 实值；绝对值 3wOZ4<B  
absolutely vested interest 绝对既得权益 Jzj1w}?H  
absorbed cost 已吸收成本；已分摊成本 M1 :uJkO.  
absorption 吸收；分摊；合并 [.m`+  
absorption rate 吸收率；摊配率；分摊率 Yb+yw_5  
ACB Finance Limited 亚洲商业财务有限公司 _hN\10ydY  
acceptable form of reciprocity 合理的互惠条件 V`X2>-Ex  
acceptable rate 适当利率；适当汇率 H
#@^R(  
acceptance agreement 承兑协议 Kw-gojZ  
acceptance for honour 参加承兑 p qfUW+>  
acceptor 承兑人；接受人；受票人 Y-pzy']4  
acceptor for honour 参加承兑人 .JYaH?  
accident insurance 意外保险 UADFnwR[R  
Accident Insurance Association of Hong Kong 香港意外保险公会 IT(lF
 
accident insurance scheme 意外保险计划 K&bzDzd`  
accident year basis 意外年度基准 4^TG>j?M  
accommodation 通融；贷款 fhar&\
;S  
accommodation bill 通融票据；空头票据 >Nvjl~o5  
accommodation party 汇票代发人 s1=X>'q  
account balance 帐户余额；帐户结余 :QpuO1Gu  
account book 帐簿 [p{#XwN  
account collected in advance 预收款项 s8wmCzB~  
account current book 往来帐簿 PRr2F-!P  
account of after-acquired property 事后取得的财产报告 ]gmexa=(i  
account of defaulter 拖欠帐目 &f"-d  
account payable 应付帐款 {kp
"nl$<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9)}[7Mg:C  
account receivable 应收帐款 ~R_ztD+C(  
account receivable report 应收帐款报表 lV`Q{bd+  
account statement 结单；帐单；会计财务报表 ]4~lYuI4  
account title 帐户名称；会计科目 K#E
vFs`s;  
accountant's report 会计师报告 V@Rrn <l  
Accountant's Report Rules 会计师报告规则 E^QlJ8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #OIcLEn%  
Accounting Arrangements 《会计安排》 t\NqR  
accounting basis 会计基础 ?kWC}k{  
accounting by Official Receiver 破产管理署署长呈交的帐目 'h/CoTk@,  
Accounting Circular 《会计通告》

ad.3A{  
accounting class 会计类别 G"\`r* O  
accounting date 记帐日期；会计结算日期 I Y2)?"A  
accounting for money 款项核算 X*M#F
T-  
Accounting Officer 会计主任 |kw)KEi}H  
accounting period 会计报告期；会计期 M*z~gOZ  
accounting policy 会计政策；会计方针 U@gn;@\  
accounting practice 会计惯例 "{tg8-a4)  
accounting principle 会计准则 
eAXc:222  
accounting record 会计记录 }2<r,  
accounting report 会计报告 Anscr  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [K9'<Qnu  
Accounting Society of China 中国会计学会 2Or'c`|  
accounting statement 会计报表 whpfJNz  
accounting system 会计制度；会计系统 TT'[qfAI  
accounting transaction 会计事项；帐务交易 8dZ0rPd?  
accounting treatment 会计处理 fBalTk;G{U  
accounting year 会计年度 z8QAo\_I(  
accretion 增值；添加 WX=Jl<  
accrual 应计项目；应累算数目 '$|[R98  
accrual basis 应计制；权责发生制 33#0J$j7  
accrual basis accounting 应计制会计；权责发生制会计 &{>cZh}\  
accrue 应累算；应计 {p;zuCF1  
accrued benefit 应累算利益 ~;1l9^N|  
accrued charges 应计费用 ~KW,kyXBnD  
accrued cumulative preference share dividend 应累算的累积优先股股息 +s,Qmmb7)  
accrued expenses 应累算费用 g6Q!8  
accrued interest payable 应付利息；应计未付利息  Jd%H2`  
accrued interest receivable 应收利息；应计未收利息 Fz1_w$^  
accrued right 累算权益 86(I^=  
accruing profit 应累算的利润 I|>^1kr8w  
accumulated fiscal reserve 累积财政储备 e?opkq\f  
accumulated profit 累积利润；滚存溢利 IIg^FZ*]_  
accumulated reserve 累积储备 8S%52W|  
accumulation of surplus income 累积收益盈余 MZlk0o2  
acquired assets 既得资产 BnCbon)  
acquisition 收购；购置；取得 .C&ktU4  
acquisition cost 购置成本 Db)?i?o}t  
acquisition expenses 购置费用 Kz>3 ic$I  
acquisition of 100% interest 收购全部股权 F">
Qpgt  
acquisition of control 取得控制权 oX0D
 
acquisition of fixed assets 购置固定资产 q8s0AN'@t'  
acquisition of shell “买壳” OJ/
,pLYu  
acquisition price 收购价 IqC]!H0  
act of God 天灾 }D7I3]2>  
acting partner 执事合伙人 >;L6xt3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 MO&}r7qq  
active partner 积极参与的合伙人 hv8P4"i v  
active trading 交投活跃 %%NlTE8*  
actual circulation 实际流通 -sw  .  
actual cost 实际成本 /wP@2ADB  
actual expenditure 实际开支；实际支出 L%Ow#.[C2  
actual income 实际入息；实际收入；实际收益 W.dt:_  
actual market 现货市场 C!Rs^/  
actual price 现货价；实际价格 {P{bOe  
actual profit 实际利润 sA'6ty  
actual quotation 实盘；实际价位；实际报价 --HF8_8;'  
actual year basis 按实际年度计算 %1O;fQL  
actuals 实货 p$
h4u_  
actuarial investigation 精算调查 c}y [[EX  
actuarial principle 精算原则 !X"K=zt"  
actuarial report 精算师报告 Z0o~+Ct$  
Actuarial Society of Hong Kong 香港精算学会 $4tWI O  
actuarial valuation 精算师估值 |_`E1Y}}  
actuary 精算师 h&`e) a>+  
ad referendum agreement 暂定协议；有待覆核的协定 hg+X(0  
ad valorem duty 从价税；按值征税 sB^<6W!`(  
ad valorem duty system 从价税制 TYJ:!  
ad valorem fee 从价费 3~}uqaGt  
ad valorem tariff 从价关税 2'_:S@  
additional allowance 额外免税额 Z$0uH*h  
additional amount for unexpired risk 未过期风险的额外款额
Fb7#<h  
additional assessable profit 补加应评税利润 TQx.KM>y  
additional assessment 补加评税 O+?<h{"  
additional commitment 额外承担 Au4yBm u  
additional commitment vote 额外承担拨款 UVw~8o9s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ag*mG*Z  
additional dependent parent allowance 供养父母额外免税额 BO~PT,QrF  
additional provision 额外拨款 0TGLM#{  
additional stamp duty 附加印花税 ^1Zeb$Nw'  
additional tax 补加税罚款；补加税款 } p&&_?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wQwQXNG  
adjudged bankrupt 被裁定破产 6`v7c!7  
adjudicated bankrupt 裁定破产人 ZCB_  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 o(:[r@Z0z  
adjudication of bankruptcy 裁定破产；宣告破产 "Qja1TQ  
adjudication of insolvency 裁定无力偿还债务 COW}o~3-4  
adjusted actual 经调整的实数；调整后的实数 MxY/`9>E|+  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~.UrL(l=  
adjusted figure 经调整的数字；调整后的数额 4eikLRD,  
adjusted liabilities 经调整的负债；调整后的负债 5dB'&8DX  
adjusted loss 经调整的亏损；调整后的亏损 $% 1vW=d  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 <Wp QbQM  
adjusted profit 经调整的利润；调整后的利润 vgUb{D  
adjusted surplus 经调整的盈余额；调整后的盈余额 =dII- L=`  
adjusted value 经调整的价值；调整后的价值 )yTm.F  
adjustment 调整；修订；理算〔保险〕 r6&54f  
adjustment centre 调剂中心 ,Fi>p0bz  
adjustment lag 调整过程的时间差距；调整时差 HYD"#m'TkB  
adjustment mechanism 调整机制 qIY~dQ|  
adjustment of loss 亏损调整 AwslWkd=  
adjustment process 调整过程；调整程序 \/1<E?Q f  
adjustment range 调整幅度 Td G!&:>  
administered exchange rate 受管制汇率 /c2w/+ _  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d
4nH_?  
administration expenses 行政费用 EI:w aIr  
administration fee 手续费；行政费 D3)zk@N  
administration in bankruptcy 破产管理 );Z1a&K5k  
administration order 遗产管理令 9A,^c;  
administrator 管理人；遗产管理人 czm&~n6$  
administrator of the estate 遗产管理人 'B@e8S)y  
admission of debt 债项承认书 Y]L9Y9  
admission of proof 接纳债权证明 iVG-_RsKK  
advance 放贷款项；垫付款项；预支款项；预付款项 (;
q\}u  
advance account 暂支帐目；预付款帐户 P#fM:z@[  
advance compensation 预付补偿金 qUxRM_7U  
advance from shareholder 股东垫款 =:/BV
=tv  
advance pending reimbursement 预支以待日后付还 !"<MsoY@  
advanced economy 先进经济体系 e46/{4F,  
advancement 预付；预付财产 < V\I~;  
advances warrant 垫款令 LE*h9((  
advancing 贷出 aj?a^}X  
adverse balance 逆差 'JNElXqrv  
adverse exchange 逆汇 {W]=~*w  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]79:yMD~ba  
advice for collection 托收通知书 ox%9Ph  
advice of drawing 提款通知书；汇票通知书 N_pJk2E  
advice of payment 付款通知 1qf!DMcdZ  
Advisory Committee [Securities and Futures Commission] oiX+l5`pz  
谘询委员会〔证券及期货事务监察委员会〕 tl><"6AIP  
Advisory Committee on Diversification 经济多元化谘询委员会 Clh!gpB c  
affidavit 誓章；遗产申报誓章 |i ZfYi&^  
affidavit of no receipt 述明无收款的誓章 >2< 8kBF_  
affiliate 联号；联营公司；附属公司 '3<fsK=  
affiliated company 附属公司；联号；联营公司 w^L
uIbA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7DIIx}
A  
affordability 负担能力 jLpc Zb,  
African Development Bank [AfDB] 非洲开发银行 cCa|YW^j  
after-acquired property 事后取得的财产 NcP.;u;`  
after-hours dealing 市后交易 gS:A'@&  
after-tax profit 税后盈利；税后利润；税后溢利 Oi:<~E[kz.  
agency agreement 代理协议 ^D<r  
agency expenses 代理机构的开支 Ur5FC r  
agency fee 代理费 "m^' &L  
Agency Law 《代理法》 ^`G`phd$  
agent 代理人；承销人 m+#iR}*1L  
agent of company 公司代理人 1P(|[W1  
agent's fee 代理人费；经纪费 TOoQZTI  
aggregate 总计；总数；总体数字 SF5@Vg  
aggregate amount 总款额；总额 i:Zm*+Gi  
aggregate assets and liabilities 总体资产与负债 hs?sGr  
aggregate at constant price 按固定价格计算的总体数字 +e-G,%>9  
aggregate demand 总需求 jiYmb8Q4D  
aggregate gross position 总持仓量 ZKXo-~=>  
aggregate limit 总限额 fgBM_c&9T  
aggregate of salaries tax 合计薪俸税 1&P<  
aggregate performance 总体表现；总体业绩 !w H'b  
aggregate supply 总体供应 `\m*+Bk[5  
aggregate surplus 总盈余 i| ZceX/  
aggregate total 整体总额 >5j<4ShW  
aggregate value 总值；合计价值 #vzEu
)Ul  
aggregated basis 合计基准 !YP@m~  
aggregated net chargeable income 合计应课税入息实额 n_B"-n  
aggregation 合并计算；合计；总和 *FmTy|  
aggregation of incomes of husband and wife 夫妇入息合并计算 8X I?  
aggregation of property 财产的总和 IN,(yaC  
agio 差价；贴水 v$=QA:!U  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Y;)dct  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Dc+'<"  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 |gsE2vV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]>+PnP35G  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Z*])6=2Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8Th` ]tI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b
O&7-Z~:=  
agreement for a settlement 授产协议 J@OB`2?Zv  
agreement for assignment 转让协议 [xT:]Pw}  
agreement for sale 售卖协议；买卖协议 EZYBeqv  
agreement for sale and purchase 买卖协议 P)uDLFp]  
agreement for the payment of interest 支付利息协议 8o/}}=m$  
agreement for the repayment of money 还款协议 o}<4*qlI  
agreement of reinsurance 再保险协议 !xwG%{_  
Agricultural Bank of China 中国农业银行 E"L2&.  
air passenger departure tax 飞机乘客离境税 1Jj Y!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 CEC nq3  
airport tax 机场税 JKX_q&bUw  
alcohol duty 酒精税 w=}uwvn NX  
alienation 让与；让渡；转让 iR\Hv'|  
alimony 生活费；赡养费 D)@YI.T  
All Ordinaries Index [AOI] 所有普通股指数 0jzbG]pc:E  
all risks 全险；综合险 4&HXkRs:  
All Sales Record for Stock Market 《股票市场成交报告》 b9"jtRTdz  
Allied Capital Resources Limited 新联财务有限公司 _ib"
b#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #BQ.R,  
allocation letter 拨款信件 $z$u{  
allocation of fund 分配款项；预留款项 4]/7 )x?R  
allocation of profit 利润分配；溢利分配 p2N:;lXM  
allocation warrant 拨款令 I(S)n+E  
allotment 分配；配股 Cn_$l>  
allotment notice 股份配售通知；配股通知 Iu{kPyx  
allotment of shares 股份分配 XTd3|Pm  
allowable 可获宽免；免税的 f"(X(1F  
allowable business loss 可扣除的营业亏损 c5Q<$86  
allowable expenses 可扣税的支出 &|aqP \Q5  
allowance 免税额；津贴；备抵；准备金 i[ $0
a4  
allowance for debts 债项的免税额 >5wx+n)/)  
allowance for depreciation by wear and tear 耗损折旧免税额 XK"
-'  
allowance for funeral expenses 殡殓费的免税额 Uh'#izm[l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Lgz$]Jbl8  
allowance for repairs and outgoings 修葺及支出方面的免税额 0[F:'_  
allowance to debtor 给债务人的津贴 fS:1^A2,  
alteration of capital 资本更改 @m?QR(LJ  
alternate trustee 候补受托人 fRfn2jA)d  
amalgamation 合并 Y $u9%0q|?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k"N(o(  
ambit of charges 征税范围；收费范围 ^T.E+2=>z  
amended valuation 经修订的估值 zvvP81$W  
American Commodities Exchange 美国商品交易所 ;r/;m\V  
American Express Bank Limited 美国运通银行 =E&OuX-R  
American Stock Exchange 美国证券交易所 'SYo_!  
amortization 摊销 [|~2X>  
amount due from banks 存放银行同业的款项 ql GW.jY.  
amount due from banks abroad 存放海外银行同业的款项 jAh2N3)  
amount due from holding companies 控股公司欠款 .0G6flD   
amount due from local banks 存放本港银行同业的款项 CdUAy|!`R  
amount due to banks 银行同业的存款 '<R>E:5  
amount due to banks abroad 海外银行同业的存款 {} Bf  
amount due to holding companies 控股公司存款 uHIiH@S  
amount due to local banks 本港银行同业的存款 "/]| Hhc{  
amount due to outport banks 外埠银行同业的存款 YUf1N?z  
amount for note issue 发行纸币的款额 g}f9dB,F  
amount of bond 担保契据的款额 {ls+dx/  
amount of consideration 代价款额 dtPoo\@  
amount of contribution 供款数额 "Pl9nE  
amount of indebtedness 负债款额 m'-|{c  
amount of principal of the loan 贷款本金额 `funE:>,  
amount of rates chargeable 应征差饷数额 `]v[5E  
amount of share capital 股本额 &3Zy|p4V<  
amount of sums assured 承保款额 5/QRL\  
amount of variation 变动幅度 cE iu)2*e  
amount of vote 拨款数额 SI_iI71  
amount payable 应付款额 \7z^!m  
amount receivable 应收款额 Ke-)vPc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wy]^Ub gW  
analysis 分析 4gSH(*}  
ancillary risk 附属风险 b.O9ITR  
annual account 周年帐目；周年帐目报表；年度决算；年结 [~\PQYm'  
annual accounting date 年结日期 CU:o*;jP  
annual allowance 每年免税额；年积金；年度津贴；年津 :y2p@#l#  
annual balance 年度余额 +uWYK9  
annual disposable income 每年可动用收入 $hR)i  
annual estimates 周年预算 =TP( UJ  
annual fee 年费 FA90`VOWYU  
annual general meeting 周年大会 ]0B|V2D#e  
annual growth rate 年增率；每年增长率 #&8}<8V  
annual long-term supplement 长期个案每年补助金 as+GbstN  
annual pensionable emolument 可供计算退休金的年薪 LzDI0a.  
annual report 年报 ?8,%
LIQ?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rC_*sx r^  
annual return 周年报表；周年申报表；每年报税表格 g`k?AM\  
Annual Return Rules 《周年报表规则》 a4gi,pz$
]  
annual review of consumer prices 每年消费物价回顾 pbHsR^  
annual roll-forward basis 逐年延展方式 to"'By{9  
annual salary 年薪 P%Ay3cR+E  
annual statement 年度报表；年度决算表 i77GE  
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 Q>qFM9Z  
annuitant 年金受益人 CJaKnz  
annuity 年金 3ew8m}A{O  
annuity contract 年金合约 r$wZt  
annuity on human life 人寿年金 +]:2\TTGI  
antecedent debt 先前的债项 *FR$vL
Gn  
ante-dated cheque 倒填日期支票 qP*}.Sqk7  
anticipated expenditure 预期开支 utlpY1#q/  
anticipated net profit 预期纯利 v=I|O%  
anticipated revenue 预期收入 R)Mt(gFZT_  
anti-inflation measure 反通货膨胀措施 Xl |1YX1&m  
anti-inflationary stance 反通货膨胀立场 ExHAY|UA  
apparent deficit 表面赤字 X
H7xT@  
apparent financial solvency 表面偿债能力 BsZ{|,oQnZ  
apparent partner 表面合伙人 Dbx~n#nG  
application for personal assessment 个人入息课税申请书 kJs^ z  
application of fund 资金应用 5wC* ?>/  
application to release as liquidator and to destruct the books of accounts and documents rAdacnZV  
申请免除清盘人职务及毁灭帐簿与文件 W&"|}Pi/  
appointed actuary 委任精算师 .wrL3z_  
appointed auditor 委任核数师；委任审计师 $\a5&1rl  
appointed trustee 委任的受托人 :Zw@yt  
appointer 委任人 MVv1.6c7Y  
apportioned pro rata 按比例分摊 7@%'wy&A  
apportionment 分配；分摊 Aw!gSf)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 % 0:p)Z0  
apportionment formula 分摊方程式 7yI@"c#O  
apportionment of estate duty 遗产税的分摊 -m 5}#P89  
appraisal 估价；评估 *
B)yy[8j+  
appreciable growth 可观增长 io4A>>W==/  
appreciable impact 显着影响 tZWrz e^  
appreciable increase 可观增长 Fs/?  
appreciation 增值；升值 Ix
DWJ#k  
appreciation against other currencies 相对其他货币升值 &ogt2<1W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]"fsW 9s  
appreciation tax 增值税 &B{8uge1
 
appropriation 拨款；拨用；拨付 |`yZIY_  
appropriation account 拨款帐目 +$z]w(lbT  
Appropriation Bill 拨款法案 YJ7V`Np  
appropriation-in-aid system 补助拨款办法 !$XHQLqF2  
approved assets 核准资产 dpN@#w  
approved basket stock 认可一篮子证券 }b["Jk\2  
approved budget 核准预算 qW^vz  
approved charitable donation 认可慈善捐款 cX2^wu  
approved charitable institution 认可慈善机构 Vs0 SXj  
approved currency 核准货币；认可货币 ":?
T%v>  
approved estimates 核准预算 {#Q\z>  
approved estimates of expenditure 核准开支预算 farDaS[\VY  
approved overseas insurer 核准海外保险人 N1--~e  
approved overseas trust company 核准海外信托公司 u~ F;xQ  
approved pooled investment fund 核准汇集投资基金 ;@4H5p  
approved provident fund scheme 认可公积金计划 GtI6[ :1t  
approved provision 核准拨款 j,%EW+j$  
approved redeemable share 核准可赎回股份 T*q"N?/4  
approved regional stock 认可地区性证券 Ln#a<Rx.E7  
approved retirement scheme 认可退休金计划 ,i`h x, Rg  
approved subordinated loan 核准附属贷款 W,hWOO  
arbitrage 套戥；套汇；套利 IvBGpT"(I  
arbitrageur 套戥者；套汇者 *8g<R  
arbitrary amount 临时款项 Vj^dD9:  
arrangement 措施；安排；协定 {gy+3  
arrears 欠款 @O3/3vi1  
arrears of pay 欠付薪酬 (hZ:X)E>  
arrears of revenue 逾期未收税款；逾期未收的帐项 <ZPZk'53<f  
articles of association 组织章程；组织细则；组织章程细则 +S{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Db03Nk>#  
ascertainment of profit 确定利润 \ a-CN>  
"Asia Clear" “亚洲结算系统” Fq,N  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ddpl Pzm#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 FbSa~uN  
Asian Development Fund [ADF] 亚洲发展基金 *crw^e  
Asian dollar bond 亚洲美元债券 ')PVGV(D+  
Asian dollar market 亚洲美元市场 DR+,Y2!_GT  
Asian dollar rate 亚洲美元利率 ]YD(`42x  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Y\t_&px  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [F([  
asked price 沽盘；喊价；索价；卖方报价 ^o<[. )  
assessable income 应评税入息 s^|\9%WD  
assessable loss 应评税亏损 99ASIC!  
assessable profit 应评税利润 KjR4=9MD  
assessable value 应评税值 Uxl(96  
assessed profit 估定利润 pVokgUrC  
assessed value 经评估价值 jqoPLbxT
 
assessment 评税；评定；估价；评税单 m3 IP7h'  
assessment number 评税编号；估价编号 !QC<n/  
assessment of additional tax 补加税评税 u35q,u=I  
assessment of performance 业绩评估；实绩评价 3B18dv,V  
Assessor 评税主任  Q9y*:  
asset price bubbles 资产价格泡沫 wa3F  
asset-backed securities 具资产保证的证券 |+EKF.K  
assets accretion 资产增值 L~0& Q  
assets and liabilities 资产与负债 $iJnxqn  
assets betterment statement 资产递增表；资产改进表 V,4.$<e  
assets lending 实物放款；有抵押贷款 N=ifIVc  
assets of the company passing on the death 死者去世时转移的公司资产 Sb<\-O14"  
assets pledged as security for liabilities 用作负债抵押的资产 _-a|VTM  
assets portfolio 资产投资组合 QPg2Y<2  
assets price 资产价格 U~QMR-bz  
assets quality 资产质素 23E0~O  
assets realization 资产变现 5d 5t9+t  
assets refinancing arrangement 资产再集资安排 =:5<{J OG  
assets securitization 资产证券化 a&5g!;.  
assets situated outside Hong Kong 在香港以外地方的资产 APHPN:v  
assets stripping 削减资产；拆卖资产 h(:<(o@<  
assets value 资产值 ,t~sV@ap  
assignee 承让人 F3 f@9@b  
assignment 转让；转让书；转让契 p?Sl}A@`  
assignment of interest 权益转让 8W{~wg`  
assignment of letters patent and trade mark 专利证书及商标转让 dq8+m(7k  
assignment of property 物业转让；物业转让书 ~/c5hyTx  
assignment right 转让权 ~zMKVM1Q.,  
assignor 转让人 @ M[Q$:  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 PNmF}"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 r{"uv=,`  
associate member 附属会员 .Vh*Z<9S4  
associated body corporate 相联法人团体 |3@=CE7G  
associated company 相联公司；联属公司 i[=C_+2  
associated corporation 相联法团 .~<]HAwq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] u5E/m  
公认会计师公会〔英国〕 XtW_  
Association of Futures Exchange Brokers 香港期货经纪协会 4I ,o&TK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 pN k8! k  
association of underwriters 承保人组织 7\/u&  
assumption of control 接管 R~c1)[[E  
assurance 担保；保险；转易；转易书 Jk*QcEE=  
assurance of interest 权益的转易 Ao*FcrXN  
at 19XX price 按一九ＸＸ年价格计算 A}4t9|/K6  
at a discount 按赔价计算；按贴水价格计算；打折扣 C"No5r'K3  
at a premium 按溢价计算；按升水价格计算 h6FgS9H  
at call 通知付款；按通知 :@e\'~7sH  
at constant market price 按固定市价计算 %c0z)R~  
at constant price 按固定价格计算 2?1}ZXr  
at cost 按成本计算 22IYrk  
at current market price 按当时市价计算；按现时市价计算 |uQ[W17^N  
at current price 按当时价格计算；按现时价格计算 ^Jtl;Q  
at factor cost 按要素成本计算；按生产要素成本计算 "`]'ZIx[R/  
at money-of-the-day price 按付款当日价格计算 PN9^[X  
at or better 按指定或较佳价位〔买卖指令〕 <UK5eVQn  
at par 按面值计算；平价 Ld~4nc$H8  
at sight 见票即付 pX]21&F  
at the close 按收市盘 3Q$c'C  
at the opening 按开市盘 \*9Ua/H  
attestation 见证；见证条款 S-P{/;c@  
at-the-money option 平价期权 .nPL2zO  
attorney 受权人；受托代表人 |$Xf;N37t  
attornment 新拥有人承认书
XW:%vJu^`  
attributable profit 可归属利润 &fHc"-U}  
attributable share value 可归属股份价值 {c?ymkK  
Auckland Stock Exchange 奥克兰证券交易所 X8.y4{5  
auction 拍卖 d"l}Ny)C  
auctioneer 拍卖商 y{;u@o?T  
audit 审计；核数 #XL`S  
Audit Commission 审计署 -#Jj-t_Fe  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]c,l5u}A$  
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〕 s<#N]mp'   
audit review 帐目审查 ~._ko  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 s?+fPOF  
audited account 审计帐目；经审计的帐目 f@*>P_t  
audited annual account 经审计的周年帐目 u7~mnl  
audited balance sheet 经审计的资产负债表 cP('@K=p  
auditor 核数师；核数主任；审计师 Wa}"SqYr h  
auditor's certificate 核数师证明书；审计师证明书 :5<#X8>d  
auditor's report 核数师报告；审计师报告 .J:;_4x  
Aussie bond 澳元债券 #}j]XWy  
austerity budget 紧缩预算 Nc
"NObe  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H CuK  
Australia All Ordinaries Index 澳洲所有普通股票指数 2@5A&b  
Australian Dollar [AUD] 澳元 ywe5tU  
Australian Options Market 澳大利亚期权市场 w?/f Zx  
Australian Securities Commission 澳洲证券事务监察委员会 omT(3)TP  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 My0!=4Any  
Australian Stock Exchange 澳大利亚证券交易所 vhNohCt  
Austrian Schilling [ATS] 奥地利先令 t}c v2S  
authentication 认证；鉴证 iGQ n/Xdo  
authority to purchase 委托购买证；委购书 BWohMT  
authorization 认可；核准；授权；授权书 {)uU6z {'  
authorization by direction 指示授权 i)8gCDc  
authorization by instruction 指令授权 #\0TxG5'QA  
authorization by warrant 令状授权 d{l{P]nr  
authorization of unit trust 单位信托的认可 Jbkt'Z(&J  
authorized agent 指定代理人 "YD.=s  
authorized capital 法定资本 6,3}/hgWJ$  
authorized clerk 出市员 g X8**g'  
authorized dealer 认可交易商 A
W62~*  
authorized financial institution 认可财务机构 mMslWe  
authorized fund 认可基金 fxOE]d8v  
authorized fund house 获授权的基金公司；认可基金公司 lnjL7x  
authorized institution 认可机构 `L;OY 4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Bjtj{B  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 CJ:uYXJJ:z  
authorized insurer 获授权保险人；获认可承保人 8eN%sm  
authorized investment 特准投资项目 rF'
<r~Lw  
authorized person 获授权人 CBIT`k.+  
authorized representative 获授权代表 +L n M\n  
authorized share capital 法定股本 QWQ!Ak  
automated quotation system 自动报价系统 ^}tLnF  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] wyNC|P;j$g  
自动交易系统〔香港期货交易所有限公司〕 J/= +r0c  
automatic adjustment mechanism 自动调整机制 q1P :^<[  
automatic adjustment system 自动调整系统 =J`gGDhGY-  
Automatic Clearing House 自动票据交换所 s v6INe:  
automatic exchange rates accumulation system 自动化汇率累集系统 .dt#2a_5q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vD_u[j]  
automatic teller machine [ATM] 自动柜员机 u9 %;{:]h  
autopay 自动转帐 3m3 EXz  
available assets 可用资产 MHGjvSx  
available fiscal reserve 现存财政储备 2S'AIuIew
 
available profit 可用利润 *J.c $1#
h  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 e7h\(`J0lj  
average 平均；平均数；海损 H a90  
average basic salary 平均基本薪金 ]u~Os<  
average consumer expenditure 平均消费开支；一般消费开支 W.z$a.<(rF  
average cost 平均成本 fHLFeSfH  
average cost of land production 增辟土地平均成本 aQxe)  
average daily turnover 平均每日成交额 A}gYcc85Z  
average daily wage rate 平均每日工资率 3V"dG1?  
average expenditure pattern 平均开支模式 q$3HvZP  
average growth rate 平均增长率 CJ0$;et  
average net fixed assets 固定资产平均净值 nhp)yW  
average of relatives 相对价格平均数 x Ridc^  
average price 平均价格 %;'~%\|dZM  
average propensity to consume 平均消费倾向；一般消费倾向 B%)zGTp6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 QXsfp  
average rate 平均率 +BU0 6lLD  
average revenue 平均收入；平均收益 B*32D8t`u
 
average stock 平均库存；平均存货 >}70]dN7b  
average yearly rent 平均年租 4 iik5  
avoidance of double taxation 避免双重课税 JThk Wx  
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 t>XZ3  
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