一些有用的会计术语(也不知道发的地方对不对)A

A: V;pRw`  
A share Ａ股；甲类股份 SEKR`2Zz,  
abatement of tax 减税；减扣免税额 ^X]rFY1  
ABN AMRO Bank N.V. 荷兰银行 u0Q6+U  
above-the-line expenditure 线上项目支出；经常预算支出 _xWX/1DY  
above-the-line receipt 线上项目收入；经常预算收入 %I^schE*  
ABSA Asia Limited 南非联合亚洲有限公司 ;*c8,I;  
absolute change 绝对数值变更 "?*B2*|}`  
absolute expenditure 实际开支 KPi_<LuK  
absolute guideline figure 绝对准则数字 ]F{F+r  
absolute interest 绝对权益 $)YalZ  
absolute order of discharge 绝对破产解除令 "xI70c{  
absolute profit margin 绝对利润幅度 QLm#7ms*y  
absolute value 实值；绝对值 ,+P2B%2c  
absolutely vested interest 绝对既得权益 dDg[ry  
absorbed cost 已吸收成本；已分摊成本 yac4\%ze  
absorption 吸收；分摊；合并 :$=]*54`T  
absorption rate 吸收率；摊配率；分摊率 Wq2Bo*[*  
ACB Finance Limited 亚洲商业财务有限公司 ~|Nj+A  
acceptable form of reciprocity 合理的互惠条件 _^Z v[P  
acceptable rate 适当利率；适当汇率  2S  
acceptance agreement 承兑协议 7+NBcZuG9  
acceptance for honour 参加承兑 awU!3)B  
acceptor 承兑人；接受人；受票人 PIHix{YR  
acceptor for honour 参加承兑人 m$.7) 24  
accident insurance 意外保险 .DR*MQI9  
Accident Insurance Association of Hong Kong 香港意外保险公会 <`
V_H~Z  
accident insurance scheme 意外保险计划 ([ jm=[E^  
accident year basis 意外年度基准 <@S'vcO  
accommodation 通融；贷款 )H1\4LeP  
accommodation bill 通融票据；空头票据 $RA+StF!]  
accommodation party 汇票代发人 SpO%nZ";g8  
account balance 帐户余额；帐户结余 01n7ua*XX  
account book 帐簿 f8?hEa:js  
account collected in advance 预收款项 eK
[9wEdn  
account current book 往来帐簿 iBPIj;,  
account of after-acquired property 事后取得的财产报告  ^:^  
account of defaulter 拖欠帐目 h.pVIO`  
account payable 应付帐款 jX7;hQ+P  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^/ff)'.J  
account receivable 应收帐款 
:@b=;  
account receivable report 应收帐款报表 Dnl|B\  
account statement 结单；帐单；会计财务报表 'WNq/z"X  
account title 帐户名称；会计科目 tjLG$M1z`  
accountant's report 会计师报告 !ra,HkU
'  
Accountant's Report Rules 会计师报告规则 z8dBfA<z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 'F%h]4|1  
Accounting Arrangements 《会计安排》 /g>]J70  
accounting basis 会计基础 g8R@ol0  
accounting by Official Receiver 破产管理署署长呈交的帐目 M?00n< vM  
Accounting Circular 《会计通告》 =B{B?B"r  
accounting class 会计类别 \"a~~Koe  
accounting date 记帐日期；会计结算日期 B)x^S >  
accounting for money 款项核算 e +Ikw1y"f  
Accounting Officer 会计主任 !lL~#l:F  
accounting period 会计报告期；会计期 "sSY[6Kp!  
accounting policy 会计政策；会计方针 R('\i/fy  
accounting practice 会计惯例 'kSm}}y  
accounting principle 会计准则 s-4qK(ml-  
accounting record 会计记录 Sa-" G`  
accounting report 会计报告 F AQx8P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 k?}y@$[)  
Accounting Society of China 中国会计学会 Ou_2UT  
accounting statement 会计报表 Obx!>mI^6  
accounting system 会计制度；会计系统 @rv)J[7Y&  
accounting transaction 会计事项；帐务交易 F]L96&  
accounting treatment 会计处理 ?BX}0RWMh7  
accounting year 会计年度 m f\tMik<  
accretion 增值；添加 \Ez&?yb/  
accrual 应计项目；应累算数目 '=+gweM  
accrual basis 应计制；权责发生制 M4n0GWHLy  
accrual basis accounting 应计制会计；权责发生制会计 Cb6K!5[q]  
accrue 应累算；应计 U]&/F{3 im  
accrued benefit 应累算利益 kpRk.Q*  
accrued charges 应计费用 X"V)oC  
accrued cumulative preference share dividend 应累算的累积优先股股息 q8)wAl  
accrued expenses 应累算费用 !<<wI'8  
accrued interest payable 应付利息；应计未付利息 Jsa;pG=3&  
accrued interest receivable 应收利息；应计未收利息 :(K JLa]  
accrued right 累算权益 5`6U:MDq  
accruing profit 应累算的利润 ,T-xuNYC  
accumulated fiscal reserve 累积财政储备 b%h.>ij?  
accumulated profit 累积利润；滚存溢利 Us\Nmso z  
accumulated reserve 累积储备 N[I ?x5:u  
accumulation of surplus income 累积收益盈余 (+nnX7V?I  
acquired assets 既得资产 vW0U~(XlN  
acquisition 收购；购置；取得 DH"_.j  
acquisition cost 购置成本 q>6RO2,  
acquisition expenses 购置费用 GF36G?iEi  
acquisition of 100% interest 收购全部股权 !iL6/  
acquisition of control 取得控制权 y[/:?O}g4  
acquisition of fixed assets 购置固定资产 vs{
VRc  
acquisition of shell “买壳” dtBr#Te  
acquisition price 收购价 fRwr}n'
 
act of God 天灾 ~uG/F?= Q:  
acting partner 执事合伙人 q#F+^)DD [  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Jv8VM\*  
active partner 积极参与的合伙人 VHLt,?G  
active trading 交投活跃 ,E8g~ZUY9  
actual circulation 实际流通 ey$H2zmo  
actual cost 实际成本 ^e]h\G  
actual expenditure 实际开支；实际支出 DB0?H+8t  
actual income 实际入息；实际收入；实际收益 I :8s3;  
actual market 现货市场 im9Pjb%  
actual price 现货价；实际价格 NOFH  
actual profit 实际利润 oz%{D@CF  
actual quotation 实盘；实际价位；实际报价 vCn~-Q  
actual year basis 按实际年度计算 E;YD5^B  
actuals 实货 jw)c|%r>  
actuarial investigation 精算调查 `*xSn+wL`_  
actuarial principle 精算原则 ky'G/z  
actuarial report 精算师报告 BO+to.  
Actuarial Society of Hong Kong 香港精算学会 ./<giTR:p  
actuarial valuation 精算师估值 NAO0b5-h  
actuary 精算师 +1a2Un  
ad referendum agreement 暂定协议；有待覆核的协定 <
.{OIIuk  
ad valorem duty 从价税；按值征税 T[-Tqi NT  
ad valorem duty system 从价税制 $,o@&QT?AT  
ad valorem fee 从价费 v <m=g!  
ad valorem tariff 从价关税 DG,m;vg+  
additional allowance 额外免税额 '8LHX6FXK  
additional amount for unexpired risk 未过期风险的额外款额 F5H]$AjW  
additional assessable profit 补加应评税利润 6A4{6B  
additional assessment 补加评税 [xXV5 JU
 
additional commitment 额外承担 A~;.9{6J[t  
additional commitment vote 额外承担拨款 +E+I.}sOB  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z ?ATWCa  
additional dependent parent allowance 供养父母额外免税额 a
qgm  
additional provision 额外拨款 2gW+&5;4  
additional stamp duty 附加印花税 EiS2-Uh*TT  
additional tax 补加税罚款；补加税款 z3M6<.K  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (e32oP"  
adjudged bankrupt 被裁定破产 ^[EXTBk@:  
adjudicated bankrupt 裁定破产人 u}7r\MnwK,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !,~C  
adjudication of bankruptcy 裁定破产；宣告破产 Gw#z:gX2  
adjudication of insolvency 裁定无力偿还债务 {5SJ0'.B2g  
adjusted actual 经调整的实数；调整后的实数 5*O]`Q
7  
adjusted current assets 经调整的流动资产；调整后的流动资产 Yez  
adjusted figure 经调整的数字；调整后的数额 aW#^@||B  
adjusted liabilities 经调整的负债；调整后的负债 ]sqp^tQ`e  
adjusted loss 经调整的亏损；调整后的亏损 LAGg(:3f3  
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 -3SRGr  
adjusted profit 经调整的利润；调整后的利润 C9j5Pd5q1L  
adjusted surplus 经调整的盈余额；调整后的盈余额 d 1 O+qS  
adjusted value 经调整的价值；调整后的价值 :eBp`dmn  
adjustment 调整；修订；理算〔保险〕 \wp8kSzC  
adjustment centre 调剂中心 %1M!4**W  
adjustment lag 调整过程的时间差距；调整时差 7U-?Rd  
adjustment mechanism 调整机制 3=_to7]  
adjustment of loss 亏损调整 1#x@  
adjustment process 调整过程；调整程序 l
gC^32y  
adjustment range 调整幅度 n*hRlL
  
administered exchange rate 受管制汇率 7H. HiyppW  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6W'2w?qj?4  
administration expenses 行政费用 CWkAc5  
administration fee 手续费；行政费 zeuSk|O  
administration in bankruptcy 破产管理 h[]3#  
administration order 遗产管理令 uvA2`%T/  
administrator 管理人；遗产管理人 $KmE9Se6,  
administrator of the estate 遗产管理人 6MbMAh5>  
admission of debt 债项承认书 :Ek3]`q#  
admission of proof 接纳债权证明 'D?sRbJ=  
advance 放贷款项；垫付款项；预支款项；预付款项 2'WdH1UrBc  
advance account 暂支帐目；预付款帐户 )J&!>GP  
advance compensation 预付补偿金 9QkIMJf0e  
advance from shareholder 股东垫款 $]b&3_O$N8  
advance pending reimbursement 预支以待日后付还 CM+wkU ?,  
advanced economy 先进经济体系 .-:6L2  
advancement 预付；预付财产 pXe]hnY  
advances warrant 垫款令 *4 Kc "M  
advancing 贷出 Q
ezDm^<  
adverse balance 逆差 !e0/1 j=  
adverse exchange 逆汇 L/:u  
advertisement addressed to shareholders 在报章刊登的致股东通告 mh~n#bah  
advice for collection 托收通知书 cx4'rK.  
advice of drawing 提款通知书；汇票通知书 1F?ylZ|~  
advice of payment 付款通知 5O"wPsl  
Advisory Committee [Securities and Futures Commission] uzLIllVX*  
谘询委员会〔证券及期货事务监察委员会〕 7 P]Sc  
Advisory Committee on Diversification 经济多元化谘询委员会 +e)RT<  
affidavit 誓章；遗产申报誓章 l5_%Q+E_  
affidavit of no receipt 述明无收款的誓章 ]GPUL>7  
affiliate 联号；联营公司；附属公司 Q$2^m(?;  
affiliated company 附属公司；联号；联营公司 |)Sx"B)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 yGPi9j{QXq  
affordability 负担能力 +,}C
uF  
African Development Bank [AfDB] 非洲开发银行 0'Qo eFKG  
after-acquired property 事后取得的财产 2 Xc,c*r  
after-hours dealing 市后交易 z(beT e  
after-tax profit 税后盈利；税后利润；税后溢利  h93
  
agency agreement 代理协议 LWP&Si*j  
agency expenses 代理机构的开支 q8vRUlf  
agency fee 代理费 B9h>  
Agency Law 《代理法》  S?m4  
agent 代理人；承销人 .:jfNp~jt  
agent of company 公司代理人 [u`9R<>c"U  
agent's fee 代理人费；经纪费 FZtILlw  
aggregate 总计；总数；总体数字 HUY1nb=  
aggregate amount 总款额；总额 z/7"!  
aggregate assets and liabilities 总体资产与负债
LQP4#7  
aggregate at constant price 按固定价格计算的总体数字 R P6R1iN3  
aggregate demand 总需求 siGt5RH*  
aggregate gross position 总持仓量 cx(b5Z  
aggregate limit 总限额 0)3*E)g{  
aggregate of salaries tax 合计薪俸税 agW#"9]WM  
aggregate performance 总体表现；总体业绩 UkBr4{+aE  
aggregate supply 总体供应 ;hp?wb  
aggregate surplus 总盈余 ppM^&6x^  
aggregate total 整体总额 '^.}5be&  
aggregate value 总值；合计价值 ic|>JX$G  
aggregated basis 合计基准 }g[(h=Qi  
aggregated net chargeable income 合计应课税入息实额 #oD*H:%*  
aggregation 合并计算；合计；总和 ^k}jPc6  
aggregation of incomes of husband and wife 夫妇入息合并计算 #&c}in"!  
aggregation of property 财产的总和 699
5r%  
agio 差价；贴水 `=f1rXhI+1  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 '|N9
xLm  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment oGi{d5  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 jR&AQ-H&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment qbe9 CF'@_  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 c6)q(zz  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment sp$W=Wu7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 awa$o  
agreement for a settlement 授产协议 >P\/\xL=  
agreement for assignment 转让协议 ZN?UkFnE  
agreement for sale 售卖协议；买卖协议 ,b8q$R~\  
agreement for sale and purchase 买卖协议 tvG/oe .1'  
agreement for the payment of interest 支付利息协议 FqK2[]8  
agreement for the repayment of money 还款协议 +Udlt)H  
agreement of reinsurance 再保险协议 L`{EXn[  
Agricultural Bank of China 中国农业银行 &O.S ;b*+  
air passenger departure tax 飞机乘客离境税 S}cm.,/w  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o\YF_235  
airport tax 机场税 nANoy6z:  
alcohol duty 酒精税 I~>L4~g)  
alienation 让与；让渡；转让 h47l;`kD-#  
alimony 生活费；赡养费 FucLcq2Z  
All Ordinaries Index [AOI] 所有普通股指数 Ju7nvxC  
all risks 全险；综合险 ?#917M  
All Sales Record for Stock Market 《股票市场成交报告》 ~V4&l3o  
Allied Capital Resources Limited 新联财务有限公司 y(RK|r  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0Ie9T1D
=  
allocation letter 拨款信件 SggS8$
a`  
allocation of fund 分配款项；预留款项 fX2PteA0qX  
allocation of profit 利润分配；溢利分配 `&yUU2W  
allocation warrant 拨款令 OVm $  
allotment 分配；配股 pJE317 p'  
allotment notice 股份配售通知；配股通知 4!dN^;Cb  
allotment of shares 股份分配 pB;p\9A*q  
allowable 可获宽免；免税的 L?n*b  
allowable business loss 可扣除的营业亏损 <ctn_"p Z  
allowable expenses 可扣税的支出
$dLPvN  
allowance 免税额；津贴；备抵；准备金 hOSkxdi*^  
allowance for debts 债项的免税额 (9J,Qs[;  
allowance for depreciation by wear and tear 耗损折旧免税额 cEd!t6Z  
allowance for funeral expenses 殡殓费的免税额 j@b4)t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *:}NS8hP  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZrFC#wJb  
allowance to debtor 给债务人的津贴 8?r ,ylUj  
alteration of capital 资本更改 x1kb]0s<-  
alternate trustee 候补受托人 DN@T4!  
amalgamation 合并 \i=,[8t[r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }GCt)i_  
ambit of charges 征税范围；收费范围 t>T |\WAAL  
amended valuation 经修订的估值 &V&0kp@+  
American Commodities Exchange 美国商品交易所 0iX;%SPYz  
American Express Bank Limited 美国运通银行 QpPJ99B|  
American Stock Exchange 美国证券交易所 p|M 8ww  
amortization 摊销 dSb|hA}@  
amount due from banks 存放银行同业的款项 [$Ld>`3  
amount due from banks abroad 存放海外银行同业的款项 j9za)G-J  
amount due from holding companies 控股公司欠款 Xo*=iD$Jys  
amount due from local banks 存放本港银行同业的款项 1v4(  
amount due to banks 银行同业的存款 NVMhbpX6  
amount due to banks abroad 海外银行同业的存款 Z?5kO-[  
amount due to holding companies 控股公司存款 \S@;>A<J  
amount due to local banks 本港银行同业的存款 8vM}moper  
amount due to outport banks 外埠银行同业的存款 {qCmZn5  
amount for note issue 发行纸币的款额 +M6qbIO  
amount of bond 担保契据的款额 8eSIY17  
amount of consideration 代价款额 *Ki ],>_~  
amount of contribution 供款数额 E VBB:*q6  
amount of indebtedness 负债款额 +]Y&las  
amount of principal of the loan 贷款本金额 +t
R6[%  
amount of rates chargeable 应征差饷数额 $3sS&i<  
amount of share capital 股本额 1TKOvy_  
amount of sums assured 承保款额 RTNUHz;{L  
amount of variation 变动幅度 ]cnLJ^2  
amount of vote 拨款数额 d"|XN{  
amount payable 应付款额 oO|zRK1;/  
amount receivable 应收款额 gaC^<\J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (@dh"=Lt\  
analysis 分析 vvLm9T
w  
ancillary risk 附属风险 Poacd;*  
annual account 周年帐目；周年帐目报表；年度决算；年结 rs3Uk.Z^'  
annual accounting date 年结日期 M? oK@i  
annual allowance 每年免税额；年积金；年度津贴；年津 tqE LF  
annual balance 年度余额 Dqe/n_Z  
annual disposable income 每年可动用收入 jl=<Q.Mm7  
annual estimates 周年预算 JI}(R4uV  
annual fee 年费 /GNRu  
annual general meeting 周年大会 $LZf&q:\]*  
annual growth rate 年增率；每年增长率 A:EF#2)g  
annual long-term supplement 长期个案每年补助金 DA@YjebP'  
annual pensionable emolument 可供计算退休金的年薪 PY.c$)az>  
annual report 年报 +n]U3b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]S
[zD|U%  
annual return 周年报表；周年申报表；每年报税表格 m El*{]  
Annual Return Rules 《周年报表规则》 a2*WZc
`  
annual review of consumer prices 每年消费物价回顾 {
hX.R  
annual roll-forward basis 逐年延展方式 dx@#6Fhy  
annual salary 年薪 ky#d`   
annual statement 年度报表；年度决算表 d^IOB|6Q  
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 :QsGwhB  
annuitant 年金受益人 dfe 9)m>  
annuity 年金 hq/\'Z&!+P  
annuity contract 年金合约 pK#Ze/!  
annuity on human life 人寿年金 SG8H~]CO)  
antecedent debt 先前的债项 hNXPm~O
K\  
ante-dated cheque 倒填日期支票 YZf<S:  
anticipated expenditure 预期开支 1<^"OjQ  
anticipated net profit 预期纯利 /J8AnA1  
anticipated revenue 预期收入 0i9y-32-  
anti-inflation measure 反通货膨胀措施 jNV2o  
anti-inflationary stance 反通货膨胀立场 s@f4f__(]  
apparent deficit 表面赤字 l0g#&V--  
apparent financial solvency 表面偿债能力 rB|D^@mG  
apparent partner 表面合伙人 -Xkdu?6Eh  
application for personal assessment 个人入息课税申请书 28-6(oG  
application of fund 资金应用 *~fZ9EkD  
application to release as liquidator and to destruct the books of accounts and documents |^Z1 D TAw  
申请免除清盘人职务及毁灭帐簿与文件 <oPo?r|oM|  
appointed actuary 委任精算师 VY@uQ#&A  
appointed auditor 委任核数师；委任审计师 /g712\?M4  
appointed trustee 委任的受托人 rSB"0W7  
appointer 委任人 *J?QXsg  
apportioned pro rata 按比例分摊 6z"fBF  
apportionment 分配；分摊 $GUSTV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 XZA3TZ  
apportionment formula 分摊方程式 fSl+;|Kn  
apportionment of estate duty 遗产税的分摊 }#q9>
gx  
appraisal 估价；评估 Vf*!m~]Vqi  
appreciable growth 可观增长 y%=\E  
appreciable impact 显着影响 +M (\R?@gr  
appreciable increase 可观增长 Fm{Ri=X<:  
appreciation 增值；升值 <dDGV>n4;  
appreciation against other currencies 相对其他货币升值 } O9q$-8!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =V_}z3b  
appreciation tax 增值税 $# @G!  
appropriation 拨款；拨用；拨付 N- ?U2V  
appropriation account 拨款帐目 /]T#@>('  
Appropriation Bill 拨款法案 Xcicqywe?  
appropriation-in-aid system 补助拨款办法 X_|8CD-@6  
approved assets 核准资产 NDU,9A.P  
approved basket stock 认可一篮子证券 C+,;hj  
approved budget 核准预算 #18H Z4N  
approved charitable donation 认可慈善捐款 8^$}!9B~JZ  
approved charitable institution 认可慈善机构 ];^A8?  
approved currency 核准货币；认可货币 RM-|?%  
approved estimates 核准预算 `Ten2(D  
approved estimates of expenditure 核准开支预算 Wk'KN o  
approved overseas insurer 核准海外保险人 k _hiGg  
approved overseas trust company 核准海外信托公司 rZe"*$e  
approved pooled investment fund 核准汇集投资基金 Q0!gTV  
approved provident fund scheme 认可公积金计划 J:'c
j5@  
approved provision 核准拨款 WO)rJr!C  
approved redeemable share 核准可赎回股份 6t TLyI$+  
approved regional stock 认可地区性证券 r`i<XGPJ%  
approved retirement scheme 认可退休金计划 ]OM|O
o  
approved subordinated loan 核准附属贷款 06pLa3oi  
arbitrage 套戥；套汇；套利 s9~W( Wi  
arbitrageur 套戥者；套汇者 J+[&:]=P  
arbitrary amount 临时款项 P`5@$1CJ  
arrangement 措施；安排；协定 \)DP(wC  
arrears 欠款 f$iv+7<B^  
arrears of pay 欠付薪酬 FsY}mql  
arrears of revenue 逾期未收税款；逾期未收的帐项 v
X)JJ|g  
articles of association 组织章程；组织细则；组织章程细则 4/S4bk*8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b3MgJT"mN  
ascertainment of profit 确定利润 6~0S%Hz   
"Asia Clear" “亚洲结算系统” Y1H8+a5@  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,!|/|4vh  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 gT'c`3Gkz  
Asian Development Fund [ADF] 亚洲发展基金 RhnSQe  
Asian dollar bond 亚洲美元债券 {IYfq)c  
Asian dollar market 亚洲美元市场 gf2l19aP  
Asian dollar rate 亚洲美元利率 @
YMef`T:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G
7pj.rQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 nE+sbfC   
asked price 沽盘；喊价；索价；卖方报价 *pk*ijdB  
assessable income 应评税入息 r{$ip"f  
assessable loss 应评税亏损 bAeC=?U  
assessable profit 应评税利润 '73dsOTIT  
assessable value 应评税值 4VSlgoz  
assessed profit 估定利润 Y;p _ff  
assessed value 经评估价值 $s4rG=q  
assessment 评税；评定；估价；评税单 x<"1T w5e  
assessment number 评税编号；估价编号  ^vYH"2  
assessment of additional tax 补加税评税 ]=2Ba<)m  
assessment of performance 业绩评估；实绩评价 b~Op
1p  
Assessor 评税主任 f
`.8.1Rd  
asset price bubbles 资产价格泡沫 O>wGc8Of\  
asset-backed securities 具资产保证的证券 `ndesP  
assets accretion 资产增值 xSs);XO,  
assets and liabilities 资产与负债 "L|Ew#  
assets betterment statement 资产递增表；资产改进表 @T._   
assets lending 实物放款；有抵押贷款 I(#Y\>DG  
assets of the company passing on the death 死者去世时转移的公司资产 Z2(z,pK  
assets pledged as security for liabilities 用作负债抵押的资产 pB&3JmgR$)  
assets portfolio 资产投资组合 Nlx7"_R"Q  
assets price 资产价格 _:T
jq)  
assets quality 资产质素 75r>~@)*  
assets realization 资产变现 VljAAt  
assets refinancing arrangement 资产再集资安排 Ha@'%<gFe  
assets securitization 资产证券化 sk\U[#ohH  
assets situated outside Hong Kong 在香港以外地方的资产 1%]|O  
assets stripping 削减资产；拆卖资产 1LZ?!Lw  
assets value 资产值 (#BkL:dg
 
assignee 承让人 ePq(:ih  
assignment 转让；转让书；转让契 ,u#uk7V  
assignment of interest 权益转让 =GL}\I  
assignment of letters patent and trade mark 专利证书及商标转让 cZk?o  
assignment of property 物业转让；物业转让书
8E&}+DR?  
assignment right 转让权 o=_:g >5  
assignor 转让人 T,@.RF  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Yewn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }7RR",w  
associate member 附属会员 =\B{)z7@6D  
associated body corporate 相联法人团体 wV+ W(  
associated company 相联公司；联属公司 D!h8NZ;El  
associated corporation 相联法团 B&Q\J>l9S  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !lKO|Y  
公认会计师公会〔英国〕 +J} wYind  
Association of Futures Exchange Brokers 香港期货经纪协会 $\Bzp<SN`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K19/M1~  
association of underwriters 承保人组织 h8Q+fHDYv  
assumption of control 接管 X]U,`oE)9  
assurance 担保；保险；转易；转易书 Qg"hN  
assurance of interest 权益的转易 hF s:9  
at 19XX price 按一九ＸＸ年价格计算 01g=Cg  
at a discount 按赔价计算；按贴水价格计算；打折扣 >N@tInE  
at a premium 按溢价计算；按升水价格计算 K}tl,MMU  
at call 通知付款；按通知 /1F%w8Iqh  
at constant market price 按固定市价计算 %I9{)'+@x  
at constant price 按固定价格计算 X|q&0W=  
at cost 按成本计算 rIH/<@+  
at current market price 按当时市价计算；按现时市价计算 'C8VD+p  
at current price 按当时价格计算；按现时价格计算 "=@b>d6U+  
at factor cost 按要素成本计算；按生产要素成本计算 n.ZLR=P4  
at money-of-the-day price 按付款当日价格计算 SG_
^Rd9 D  
at or better 按指定或较佳价位〔买卖指令〕
L{jJDd  
at par 按面值计算；平价 E0'+]"B  
at sight 见票即付 = I,O+^  
at the close 按收市盘 svCD&~|K#  
at the opening 按开市盘 9
h>nP8  
attestation 见证；见证条款 XAW$"^p  
at-the-money option 平价期权 >G$8\&]j  
attorney 受权人；受托代表人 Bw;sg;  
attornment 新拥有人承认书 -=iGl5P?  
attributable profit 可归属利润 "~(qp_AI  
attributable share value 可归属股份价值 z8_m<uewz  
Auckland Stock Exchange 奥克兰证券交易所 ns[v.YDL  
auction 拍卖 {a\O7$A\F  
auctioneer 拍卖商 5ppO
G_  
audit 审计；核数 'MRvH lCM  
Audit Commission 审计署 (9% ki$=}+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] bXF>{%(}E  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Oi AZA<  
audit review 帐目审查 -$**/~0zU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @X4Ur+d  
audited account 审计帐目；经审计的帐目 a yn6k=F  
audited annual account 经审计的周年帐目 \ T/i]z  
audited balance sheet 经审计的资产负债表 nDuf<mw  
auditor 核数师；核数主任；审计师 ^E\{&kaUp  
auditor's certificate 核数师证明书；审计师证明书 Qz\yoI8JA,  
auditor's report 核数师报告；审计师报告 L`;p.L Bs_  
Aussie bond 澳元债券 bO 2>ced  
austerity budget 紧缩预算 GmP)"@O](;  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :i_818h!?[  
Australia All Ordinaries Index 澳洲所有普通股票指数 1rKKph  
Australian Dollar [AUD] 澳元 6E/>]3~!  
Australian Options Market 澳大利亚期权市场 %KHO}gad1  
Australian Securities Commission 澳洲证券事务监察委员会 8@]*X,umc  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .) uUpY%K^  
Australian Stock Exchange 澳大利亚证券交易所 B4yU}v  
Austrian Schilling [ATS] 奥地利先令 *GleeJWz  
authentication 认证；鉴证 74Xk^8  
authority to purchase 委托购买证；委购书 wI><kdz  
authorization 认可；核准；授权；授权书  UhN16|x  
authorization by direction 指示授权 G6(kwv4  
authorization by instruction 指令授权 Rt:k4Q
 
authorization by warrant 令状授权 Yv k Qh{  
authorization of unit trust 单位信托的认可 d~F`q7F'?]  
authorized agent 指定代理人 ^`~M f  
authorized capital 法定资本 _;(`u!@/{  
authorized clerk 出市员 1+6:K._C(m  
authorized dealer 认可交易商 JTK>[|c9oE  
authorized financial institution 认可财务机构 *p:`F:  
authorized fund 认可基金 .Uq?SmK  
authorized fund house 获授权的基金公司；认可基金公司 b~X^vXIv%%  
authorized institution 认可机构 e8g"QDc  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Lh3>xZy"-z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `Fa49B|`D  
authorized insurer 获授权保险人；获认可承保人 nfpkWyIu{  
authorized investment 特准投资项目 `q|&;wP.  
authorized person 获授权人 mAMi-9  
authorized representative 获授权代表 **_`AM~  
authorized share capital 法定股本 D,q=?~  
automated quotation system 自动报价系统 g?`g+:nug  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .w2QiJ  
自动交易系统〔香港期货交易所有限公司〕 i)9}+M5  
automatic adjustment mechanism 自动调整机制 ;,P-2\V/  
automatic adjustment system 自动调整系统 arJ4^ d  
Automatic Clearing House 自动票据交换所 :Mesh
zWK  
automatic exchange rates accumulation system 自动化汇率累集系统 D FDC'E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^,u0kMG5l  
automatic teller machine [ATM] 自动柜员机 |T?wM/  
autopay 自动转帐 sqTBlP  
available assets 可用资产 Ay)q %:qx  
available fiscal reserve 现存财政储备 Vij P;  
available profit 可用利润 f0p+l-iEv  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 = ms(dr^n  
average 平均；平均数；海损 Rs_0xh  
average basic salary 平均基本薪金 8|^
dM$  
average consumer expenditure 平均消费开支；一般消费开支 Ww5c9orXn  
average cost 平均成本 6BM[RL?T  
average cost of land production 增辟土地平均成本 9ZvBsG)  
average daily turnover 平均每日成交额 fm$eJu  
average daily wage rate 平均每日工资率 t`NZ_w /  
average expenditure pattern 平均开支模式 !wiW#PR  
average growth rate 平均增长率 U |I>CDp  
average net fixed assets 固定资产平均净值 SY\ UuZ  
average of relatives 相对价格平均数 2WQKj9iyN  
average price 平均价格 A{\#.nC/z  
average propensity to consume 平均消费倾向；一般消费倾向 zRTR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :#D?b.=  
average rate 平均率 Vp8t8X1`  
average revenue 平均收入；平均收益 }s)MDq9  
average stock 平均库存；平均存货 )"k>}&'  
average yearly rent 平均年租 lyGQ6zlSn  
avoidance of double taxation 避免双重课税 79 zFF  
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 O7@CAr  
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