一些有用的会计术语(也不知道发的地方对不对)A

A: eu#||  
A share Ａ股；甲类股份 H Q2-20  
abatement of tax 减税；减扣免税额 DT*/2TH*l  
ABN AMRO Bank N.V. 荷兰银行 * 08LW|:,  
above-the-line expenditure 线上项目支出；经常预算支出 r )T`?y  
above-the-line receipt 线上项目收入；经常预算收入 t*COzE  
ABSA Asia Limited 南非联合亚洲有限公司 [\VzI\vb  
absolute change 绝对数值变更 0xC!d-VIJ  
absolute expenditure 实际开支
zmdOL9"a  
absolute guideline figure 绝对准则数字 .8"o&%$`V  
absolute interest 绝对权益 LE7o[<>  
absolute order of discharge 绝对破产解除令 t<e?f{Q5  
absolute profit margin 绝对利润幅度 s#4 "f  
absolute value 实值；绝对值 V@$B>HeK  
absolutely vested interest 绝对既得权益 7B'0(70  
absorbed cost 已吸收成本；已分摊成本 Cnn,$R=/s  
absorption 吸收；分摊；合并 IRpCbTIXK  
absorption rate 吸收率；摊配率；分摊率 9<R:)Df  
ACB Finance Limited 亚洲商业财务有限公司 o:?I
T/>  
acceptable form of reciprocity 合理的互惠条件 7
QQnvoP  
acceptable rate 适当利率；适当汇率 R8ZW1  
acceptance agreement 承兑协议 pM>.z
9  
acceptance for honour 参加承兑 >9|Q,/b0  
acceptor 承兑人；接受人；受票人 'HOt?lpu!  
acceptor for honour 参加承兑人 ;N)qNiJY  
accident insurance 意外保险 cM55 vVd  
Accident Insurance Association of Hong Kong 香港意外保险公会 er97&5  
accident insurance scheme 意外保险计划 b7\nCRY  
accident year basis 意外年度基准 3c6<JW  
accommodation 通融；贷款 le*pd+>j  
accommodation bill 通融票据；空头票据 W] RxRdY6[  
accommodation party 汇票代发人
d@C93VYp  
account balance 帐户余额；帐户结余 L:~ "Vw6]_  
account book 帐簿 M,l Ib9  
account collected in advance 预收款项 NWTsL OIm  
account current book 往来帐簿 r> NgJf,  
account of after-acquired property 事后取得的财产报告 0n5N-b?G-@  
account of defaulter 拖欠帐目 J&lQ,T!?B  
account payable 应付帐款 T'w=v-(J  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 oqG 0 @@  
account receivable 应收帐款 r| YuHm  
account receivable report 应收帐款报表 ZVI.s
U  
account statement 结单；帐单；会计财务报表 PyIIdTm  
account title 帐户名称；会计科目 3uN;*f  
accountant's report 会计师报告 CA{c-kG  
Accountant's Report Rules 会计师报告规则 T,k`WR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q'PA2a:  
Accounting Arrangements 《会计安排》 w@hm>6j  
accounting basis 会计基础 La9dFe-uu{  
accounting by Official Receiver 破产管理署署长呈交的帐目 K !`tEW[  
Accounting Circular 《会计通告》 Cfa?LgSz  
accounting class 会计类别 KpSHf9!&[  
accounting date 记帐日期；会计结算日期 s$mcIMqs  
accounting for money 款项核算 hMi`n6m  
Accounting Officer 会计主任 ^ng?+X>mP  
accounting period 会计报告期；会计期 e5MX5 T^  
accounting policy 会计政策；会计方针 g&v2=&aj  
accounting practice 会计惯例 y+@7k3"  
accounting principle 会计准则
=T!M`  
accounting record 会计记录 S?;&vs9j  
accounting report 会计报告 E{h  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e
;,D!  
Accounting Society of China 中国会计学会 0&Zm3(}  
accounting statement 会计报表 sY=$\hj  
accounting system 会计制度；会计系统 R\)pW9)  
accounting transaction 会计事项；帐务交易 CmM K\R.  
accounting treatment 会计处理 _8kZ>w(L  
accounting year 会计年度 z0a=A:+/  
accretion 增值；添加 I9H+$Wjd  
accrual 应计项目；应累算数目 =! /S |  
accrual basis 应计制；权责发生制 Fj|C+;Q.  
accrual basis accounting 应计制会计；权责发生制会计 h%pgdix  
accrue 应累算；应计 $:SHZe  
accrued benefit 应累算利益 jeC3}BL}  
accrued charges 应计费用 `5Q0U%`W  
accrued cumulative preference share dividend 应累算的累积优先股股息 zuXJf+]  
accrued expenses 应累算费用 UP^{'eh  
accrued interest payable 应付利息；应计未付利息 M~=9ym  
accrued interest receivable 应收利息；应计未收利息 :4/RB%)"  
accrued right 累算权益 [.dF)I3  
accruing profit 应累算的利润 a*!wiTGf  
accumulated fiscal reserve 累积财政储备 "4|D"|wI)  
accumulated profit 累积利润；滚存溢利 "\Z.YZUa\  
accumulated reserve 累积储备 *RivZ c9;P  
accumulation of surplus income 累积收益盈余 (;V6L{Rf>  
acquired assets 既得资产 *JUP~/Nr  
acquisition 收购；购置；取得 Ac|IBXGa=  
acquisition cost 购置成本 &")ON[|b  
acquisition expenses 购置费用 yY[N\*P  
acquisition of 100% interest 收购全部股权 cd#@"&r  
acquisition of control 取得控制权 o{lR_  
acquisition of fixed assets 购置固定资产 g7rn|<6FI  
acquisition of shell “买壳” hr(E,TAe  
acquisition price 收购价 ma,H<0R  
act of God 天灾 ;5
?$q  
acting partner 执事合伙人 hxGZ}zq*S  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~+7q.XL$$K  
active partner 积极参与的合伙人 .9PPWY;H  
active trading 交投活跃 RdRF~~R%  
actual circulation 实际流通 ^,qi`Tk  
actual cost 实际成本 7NE"+EP\{2  
actual expenditure 实际开支；实际支出 ZXh6Se4o  
actual income 实际入息；实际收入；实际收益 FY@ErA7~  
actual market 现货市场 UW_fn  
actual price 现货价；实际价格 HM/2/ /  
actual profit 实际利润 Tq,Kel  
actual quotation 实盘；实际价位；实际报价 }w}2'P'T  
actual year basis 按实际年度计算 buu~#m1z  
actuals 实货 0[/>> !ws  
actuarial investigation 精算调查 Y/?V%X  
actuarial principle 精算原则 Bq3"l%hI  
actuarial report 精算师报告 jhOQ)QE|  
Actuarial Society of Hong Kong 香港精算学会 5ro^<P0f**  
actuarial valuation 精算师估值 | U)  
actuary 精算师 3A!`U6C(  
ad referendum agreement 暂定协议；有待覆核的协定 g4EC[>5!r  
ad valorem duty 从价税；按值征税 Btp 9v<"  
ad valorem duty system 从价税制 a<*q+a(*W  
ad valorem fee 从价费 '@i0~  
ad valorem tariff 从价关税 T
{<riJ`O  
additional allowance 额外免税额 rozp  
additional amount for unexpired risk 未过期风险的额外款额 m-Z<zEQ  
additional assessable profit 补加应评税利润 4i|yEf  
additional assessment 补加评税 LVP2jTz  
additional commitment 额外承担 4+"2K-]   
additional commitment vote 额外承担拨款 wc`UcGO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 nLicog)!I  
additional dependent parent allowance 供养父母额外免税额 F!(Vg  
additional provision 额外拨款 ROsR;C0!  
additional stamp duty 附加印花税 H]As2$[  
additional tax 补加税罚款；补加税款 8w/$!9[  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 W;!
OxOWZJ  
adjudged bankrupt 被裁定破产 wrI66R}@  
adjudicated bankrupt 裁定破产人 u
j;tmK>;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 cBZ$$$v\#  
adjudication of bankruptcy 裁定破产；宣告破产 G'<:O(Imu  
adjudication of insolvency 裁定无力偿还债务 Mtq\xF,/+  
adjusted actual 经调整的实数；调整后的实数 1k"<T7K  
adjusted current assets 经调整的流动资产；调整后的流动资产 |qTvy,U[  
adjusted figure 经调整的数字；调整后的数额 A:!_ &  
adjusted liabilities 经调整的负债；调整后的负债 rO4R6A  
adjusted loss 经调整的亏损；调整后的亏损 [@ >}  
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 `Y]t*` e|  
adjusted profit 经调整的利润；调整后的利润 xU<WUfS1  
adjusted surplus 经调整的盈余额；调整后的盈余额 W>W b|W  
adjusted value 经调整的价值；调整后的价值 
HueGARS  
adjustment 调整；修订；理算〔保险〕 ;+C2P@M  
adjustment centre 调剂中心 PgHe;^?j  
adjustment lag 调整过程的时间差距；调整时差 5argw+2s4$  
adjustment mechanism 调整机制 tZ\e:AAi  
adjustment of loss 亏损调整 2[} O:  
adjustment process 调整过程；调整程序 c[VVCN8dA  
adjustment range 调整幅度 b$FK}D5  
administered exchange rate 受管制汇率 )<YfLDgTs  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6.5E d-  
administration expenses 行政费用 s R/z)U_  
administration fee 手续费；行政费 V9`?s0nn^  
administration in bankruptcy 破产管理 Pa)'xfQ$Y6  
administration order 遗产管理令 M18>%zM  
administrator 管理人；遗产管理人 -J &y]'  
administrator of the estate 遗产管理人 x Zp`  
admission of debt 债项承认书 gi {rqM  
admission of proof 接纳债权证明 k4T`{s}e  
advance 放贷款项；垫付款项；预支款项；预付款项 KEfN!6
 
advance account 暂支帐目；预付款帐户 Uzh#zeZ`<  
advance compensation 预付补偿金 Z;/QB6|%  
advance from shareholder 股东垫款 Y]!WPJ`f2  
advance pending reimbursement 预支以待日后付还 O1+OE!w  
advanced economy 先进经济体系 "{9^SPsp  
advancement 预付；预付财产 +%Z#!1u  
advances warrant 垫款令 gpT~3c;l=  
advancing 贷出 Z=R 6?jU*n  
adverse balance 逆差 wCQ.?*7-9Q  
adverse exchange 逆汇 '`+8'3K~E  
advertisement addressed to shareholders 在报章刊登的致股东通告 JsP<etX  
advice for collection 托收通知书 pTeN[Yu?  
advice of drawing 提款通知书；汇票通知书 2P,%}Ms  
advice of payment 付款通知 2`dKnaF|  
Advisory Committee [Securities and Futures Commission] h4ozwVA  
谘询委员会〔证券及期货事务监察委员会〕 Q&5s,)w-  
Advisory Committee on Diversification 经济多元化谘询委员会 !#y_
vz9  
affidavit 誓章；遗产申报誓章 G]v BI=  
affidavit of no receipt 述明无收款的誓章 UpTVLx^c  
affiliate 联号；联营公司；附属公司 wE~&Y
?^  
affiliated company 附属公司；联号；联营公司 CH9Psr78  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 x3AAn,m8  
affordability 负担能力 DyPHQ}G  
African Development Bank [AfDB] 非洲开发银行 GBYeiEgZh  
after-acquired property 事后取得的财产 \^oI3K0`  
after-hours dealing 市后交易 <#nt?Xn  
after-tax profit 税后盈利；税后利润；税后溢利 s,CN<`/>x  
agency agreement 代理协议 Efp[K}Z^$  
agency expenses 代理机构的开支 9QP-~V{$  
agency fee 代理费 ~n=oPm$pR  
Agency Law 《代理法》 6L<Y   
agent 代理人；承销人 jWL%*dJrN  
agent of company 公司代理人 ]Z IreI  
agent's fee 代理人费；经纪费 O,PTY^  
aggregate 总计；总数；总体数字 w%1-_;.aU6  
aggregate amount 总款额；总额 ;IOM3'5T@  
aggregate assets and liabilities 总体资产与负债 B@j2^Dr~!  
aggregate at constant price 按固定价格计算的总体数字 P9 w);jp;  
aggregate demand 总需求 d%Ls'[Y^_0  
aggregate gross position 总持仓量 c/lT S  
aggregate limit 总限额 -bd'sv  
aggregate of salaries tax 合计薪俸税 iV5S[uy72.  
aggregate performance 总体表现；总体业绩 1SF8D`3  
aggregate supply 总体供应 ni$;"RGC  
aggregate surplus 总盈余 "|Gr3sD  
aggregate total 整体总额 mWUkkR(/  
aggregate value 总值；合计价值 prEI9/d"  
aggregated basis 合计基准 ;,lFocGv  
aggregated net chargeable income 合计应课税入息实额 nV:RL|p2jw  
aggregation 合并计算；合计；总和 "l 8YD&q  
aggregation of incomes of husband and wife 夫妇入息合并计算 w2H^q
3*  
aggregation of property 财产的总和 icK$W2<8mg  
agio 差价；贴水 =4[ U<opP  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Hk
f<.U  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3ytlD'  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 :i3 W U%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =odKi"-6  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 O70#lvsM;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment oTJ^WePZQ  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "c.@4#/_  
agreement for a settlement 授产协议 4#,,_
\r  
agreement for assignment 转让协议 &g"`J`  
agreement for sale 售卖协议；买卖协议 kBU`Q{.  
agreement for sale and purchase 买卖协议 vRh)o1u)  
agreement for the payment of interest 支付利息协议 )7C+hQe  
agreement for the repayment of money 还款协议 Q h{P>}  
agreement of reinsurance 再保险协议 !^'6&NR#K  
Agricultural Bank of China 中国农业银行 SM8f"H28  
air passenger departure tax 飞机乘客离境税 >fi_:o  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0qq
>(K[  
airport tax 机场税 ZaYUf  
alcohol duty 酒精税 704_ehrlE  
alienation 让与；让渡；转让 k:F{U^!p|  
alimony 生活费；赡养费 [sNvCE$\]  
All Ordinaries Index [AOI] 所有普通股指数 =O/v]B8"  
all risks 全险；综合险 *C);IdhK%y  
All Sales Record for Stock Market 《股票市场成交报告》 UHgW-N"  
Allied Capital Resources Limited 新联财务有限公司 Pcjrv:0$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 */HW]x|?V~  
allocation letter 拨款信件 8<x& Xd  
allocation of fund 分配款项；预留款项 R=<%!  
allocation of profit 利润分配；溢利分配 4,08`5{  
allocation warrant 拨款令 =9h!K:,k  
allotment 分配；配股 F/PH=Dk  
allotment notice 股份配售通知；配股通知 T/FZn{I  
allotment of shares 股份分配 T>pyYF1Q  
allowable 可获宽免；免税的 iR"6VO  
allowable business loss 可扣除的营业亏损 ;X;(7  
allowable expenses 可扣税的支出 @\r2%M-  
allowance 免税额；津贴；备抵；准备金 ~.>8ww  
allowance for debts 债项的免税额 9k~%
HN-[  
allowance for depreciation by wear and tear 耗损折旧免税额 w^9< I]  
allowance for funeral expenses 殡殓费的免税额 E{P94Phv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G8zbb  
allowance for repairs and outgoings 修葺及支出方面的免税额  7p- RPC  
allowance to debtor 给债务人的津贴 u#y#(1 =  
alteration of capital 资本更改 ,D'm#Fti  
alternate trustee 候补受托人 .D;6 r4S  
amalgamation 合并 9}_'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i;atYltEJ2  
ambit of charges 征税范围；收费范围 &e78xtA{  
amended valuation 经修订的估值 FTr'I82m(  
American Commodities Exchange 美国商品交易所  `-JVz{z  
American Express Bank Limited 美国运通银行 UfIr"bU6  
American Stock Exchange 美国证券交易所 \a4X},h\  
amortization 摊销 $;&l{
=e2)  
amount due from banks 存放银行同业的款项 AB{zkEuK  
amount due from banks abroad 存放海外银行同业的款项 +cbF$,M4  
amount due from holding companies 控股公司欠款 .C.b5x!  
amount due from local banks 存放本港银行同业的款项 xYZ,.  
amount due to banks 银行同业的存款 .4ZOm'ko{  
amount due to banks abroad 海外银行同业的存款 )~Gn7  
amount due to holding companies 控股公司存款 k }{o: N  
amount due to local banks 本港银行同业的存款 .Cf!5[0E  
amount due to outport banks 外埠银行同业的存款 PCHKH  
amount for note issue 发行纸币的款额 JVGTmS[3  
amount of bond 担保契据的款额 `8r$b/6  
amount of consideration 代价款额 J$PlI  
amount of contribution 供款数额 +f%"O?  
amount of indebtedness 负债款额 lMH~J8U3  
amount of principal of the loan 贷款本金额 l,~`o$_  
amount of rates chargeable 应征差饷数额 /+*N.D'`t,  
amount of share capital 股本额 r\cY R}v  
amount of sums assured 承保款额 9Z }<H/q  
amount of variation 变动幅度 eY-h<K)y  
amount of vote 拨款数额 R={#V8D~  
amount payable 应付款额 6$0<&')Yb  
amount receivable 应收款额 w5^k84vye  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <5^m`F5  
analysis 分析 NMQG[py!f  
ancillary risk 附属风险 r \[|'hA  
annual account 周年帐目；周年帐目报表；年度决算；年结 I:HrBhI)wP  
annual accounting date 年结日期 |Y8}*C\M.h  
annual allowance 每年免税额；年积金；年度津贴；年津 1szObhN-l  
annual balance 年度余额 V= -  
annual disposable income 每年可动用收入 *o38f>aJl  
annual estimates 周年预算 in5e *  
annual fee 年费 l p(D@FT  
annual general meeting 周年大会 -Lq2K3JHyn  
annual growth rate 年增率；每年增长率 V1,/qd_  
annual long-term supplement 长期个案每年补助金 g*(z.  
annual pensionable emolument 可供计算退休金的年薪 GXIzAB(  
annual report 年报 &2U%/JqY  
Annual Report on the Consumer Price Index 《消费物价指数年报》  WzoI0E`  
annual return 周年报表；周年申报表；每年报税表格 a#
{"3Z2|  
Annual Return Rules 《周年报表规则》 :b*7TJ\grN  
annual review of consumer prices 每年消费物价回顾 G"m?2$^-A  
annual roll-forward basis 逐年延展方式 `qYii
c%  
annual salary 年薪 {F2Rv  
annual statement 年度报表；年度决算表 e&2,cQRFV  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Te[v+jgLY,  
annuitant 年金受益人 W/%hS)75  
annuity 年金 KK
5;6b  
annuity contract 年金合约 ks\q^ten  
annuity on human life 人寿年金 _5H~1G%q  
antecedent debt 先前的债项 (~%NRH<\  
ante-dated cheque 倒填日期支票 [u$|/  
anticipated expenditure 预期开支 tjwnFqI  
anticipated net profit 预期纯利 D(;+my2  
anticipated revenue 预期收入 C #iZAR  
anti-inflation measure 反通货膨胀措施 6%h%h:
e  
anti-inflationary stance 反通货膨胀立场 O_
7}H)  
apparent deficit 表面赤字 Vfga%K%l F  
apparent financial solvency 表面偿债能力 $8i`h}AM  
apparent partner 表面合伙人 R<Mc+{*>  
application for personal assessment 个人入息课税申请书 %8D>aS U  
application of fund 资金应用 `^,E4Qy  
application to release as liquidator and to destruct the books of accounts and documents J5HN*Wd  
申请免除清盘人职务及毁灭帐簿与文件 0O,;[l  
appointed actuary 委任精算师 !mTq6H12 !  
appointed auditor 委任核数师；委任审计师 vBOY[>=  
appointed trustee 委任的受托人 p^*a>d:d]  
appointer 委任人 H8I)D& cw  
apportioned pro rata 按比例分摊 RRPPojKZ  
apportionment 分配；分摊 B`<}YVA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sT"IC
ooc  
apportionment formula 分摊方程式 TIZ2'q5wg  
apportionment of estate duty 遗产税的分摊 -seLa(8F  
appraisal 估价；评估 u:lBFVqk  
appreciable growth 可观增长 ?d3FR!  
appreciable impact 显着影响 $~G5s<r  
appreciable increase 可观增长 Xz^k.4 Y{4  
appreciation 增值；升值 T7"QwA  
appreciation against other currencies 相对其他货币升值 qD4s?j-9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~?Vod|>  
appreciation tax 增值税 E0Q6Ryn  
appropriation 拨款；拨用；拨付 auc:|?H~1n  
appropriation account 拨款帐目 R6BbkYWrX  
Appropriation Bill 拨款法案 #^r-D[/m  
appropriation-in-aid system 补助拨款办法 [8UZ5_1WL  
approved assets 核准资产 0 K#|11r  
approved basket stock 认可一篮子证券 C3Q #[  
approved budget 核准预算 ?gUraS
FU  
approved charitable donation 认可慈善捐款 ]7cciob  
approved charitable institution 认可慈善机构 .%{B=_7  
approved currency 核准货币；认可货币 Y
,v9o  
approved estimates 核准预算 B)[RIs  
approved estimates of expenditure 核准开支预算 LdH1sHy*d`  
approved overseas insurer 核准海外保险人 3o[(pfcU  
approved overseas trust company 核准海外信托公司 eOiH7{OA,  
approved pooled investment fund 核准汇集投资基金 m3Wc};yE*Q  
approved provident fund scheme 认可公积金计划 W{.:Cf9  
approved provision 核准拨款 =DfI^$Lr:  
approved redeemable share 核准可赎回股份 zN!yOlp5  
approved regional stock 认可地区性证券 ,hu@V\SKv  
approved retirement scheme 认可退休金计划 HZ%V>88  
approved subordinated loan 核准附属贷款 bR)P-9rs  
arbitrage 套戥；套汇；套利 u9|Eos i  
arbitrageur 套戥者；套汇者 fMFkA(Of^  
arbitrary amount 临时款项 2F
`#df  
arrangement 措施；安排；协定 yQUrHxm  
arrears 欠款 jvsSP?]n  
arrears of pay 欠付薪酬 Zs79,*o+0M  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~dEo^vJD  
articles of association 组织章程；组织细则；组织章程细则 -k7b# +T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i_Q1\_m!  
ascertainment of profit 确定利润 b#p0s?*  
"Asia Clear" “亚洲结算系统” uP%VL}%0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ed/B.SY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hBX.GFnw  
Asian Development Fund [ADF] 亚洲发展基金 gEsD7]o(=  
Asian dollar bond 亚洲美元债券 U5N|2  
Asian dollar market 亚洲美元市场 s=-?kcoJ2d  
Asian dollar rate 亚洲美元利率 6]%=q)oL[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 P8ej9ULX,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 gh*k\0  
asked price 沽盘；喊价；索价；卖方报价 ]gVA6B?&9  
assessable income 应评税入息 B=K<k+{6"  
assessable loss 应评税亏损 .eg'Z@o  
assessable profit 应评税利润 *5BVL_:~J  
assessable value 应评税值 jd ;)8^7K  
assessed profit 估定利润 z+;$cfN  
assessed value 经评估价值 }wn|2K'  
assessment 评税；评定；估价；评税单 ?m2FN<S  
assessment number 评税编号；估价编号 nw--  
assessment of additional tax 补加税评税 4cSs=|m?+  
assessment of performance 业绩评估；实绩评价 !PGCoI  
Assessor 评税主任 {CR`~)v&  
asset price bubbles 资产价格泡沫 qjkWCLOd  
asset-backed securities 具资产保证的证券 }NwmZw>_  
assets accretion 资产增值 )e PQxx  
assets and liabilities 资产与负债 Cj3Xp~  
assets betterment statement 资产递增表；资产改进表 9 c9$
cnQ  
assets lending 实物放款；有抵押贷款 xj
U0&  
assets of the company passing on the death 死者去世时转移的公司资产 Zy3F%]V0  
assets pledged as security for liabilities 用作负债抵押的资产 `Zo5!"'  
assets portfolio 资产投资组合 jrN 5l1np  
assets price 资产价格 #e-7LmO~  
assets quality 资产质素 c^1JSGv  
assets realization 资产变现 OfBWf6b  
assets refinancing arrangement 资产再集资安排 aC1 xt(  
assets securitization 资产证券化 89D`!`Ah]  
assets situated outside Hong Kong 在香港以外地方的资产 M5+R8ttc  
assets stripping 削减资产；拆卖资产 =/|GWQj  
assets value 资产值 =Xr{ Dg  
assignee 承让人 cwaR#-#  
assignment 转让；转让书；转让契 ~m=Z>4M  
assignment of interest 权益转让 I:=!,4S;  
assignment of letters patent and trade mark 专利证书及商标转让
|>U<EtA"  
assignment of property 物业转让；物业转让书 ;:[P/eg  
assignment right 转让权 {`2 0'  
assignor 转让人 V?JmIor  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Pfvb?Hy  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 uv$5MwKU  
associate member 附属会员
$aTo9{M^  
associated body corporate 相联法人团体 |n,O!29  
associated company 相联公司；联属公司 i=b'_SZ'  
associated corporation 相联法团 @]X!#&2>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wjX0r7^@  
公认会计师公会〔英国〕 h6LjReNo  
Association of Futures Exchange Brokers 香港期货经纪协会 t"%~r3{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 AM!P?${a  
association of underwriters 承保人组织 otjT?R2g'  
assumption of control 接管 ^8oN~HLZ  
assurance 担保；保险；转易；转易书 LL3| U  
assurance of interest 权益的转易 fy>3#`T-  
at 19XX price 按一九ＸＸ年价格计算 ~8k`~t!
 
at a discount 按赔价计算；按贴水价格计算；打折扣 ]A-LgDsS  
at a premium 按溢价计算；按升水价格计算 jK6dI 7h  
at call 通知付款；按通知 ?P7QAolrr  
at constant market price 按固定市价计算 L67yL( d6a  
at constant price 按固定价格计算 l@UF-n~[  
at cost 按成本计算 >/C,1}p[  
at current market price 按当时市价计算；按现时市价计算 /P3Pv"r|8]  
at current price 按当时价格计算；按现时价格计算 :k.>H.8+~  
at factor cost 按要素成本计算；按生产要素成本计算 FN sSJU3ld  
at money-of-the-day price 按付款当日价格计算 U/U_q-z]  
at or better 按指定或较佳价位〔买卖指令〕 olo9YrHn  
at par 按面值计算；平价 /8_x]Es/  
at sight 见票即付 p|;#frj  
at the close 按收市盘 O[1Q#  
at the opening 按开市盘 ,82?kky  
attestation 见证；见证条款 2-g 5Gb2|  
at-the-money option 平价期权 d<\
X)-"  
attorney 受权人；受托代表人 +BI%.A`2  
attornment 新拥有人承认书 'SG<F,[3  
attributable profit 可归属利润 -t`KCf,0  
attributable share value 可归属股份价值 |1OF!(:  
Auckland Stock Exchange 奥克兰证券交易所 p0Ij4   
auction 拍卖 p'/%"  
auctioneer 拍卖商 t2.]v><  
audit 审计；核数 {|zQ .sA  
Audit Commission 审计署 q}JP;p(#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9~f RYA*  
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〕 }236{)DuN  
audit review 帐目审查 |9CPT%A#  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 **9[e[(X  
audited account 审计帐目；经审计的帐目 K)`l >o1  
audited annual account 经审计的周年帐目 xWQQX  
audited balance sheet 经审计的资产负债表 M _Lj
5`  
auditor 核数师；核数主任；审计师 W7V#G(cpU  
auditor's certificate 核数师证明书；审计师证明书 "[L+LPET  
auditor's report 核数师报告；审计师报告 =%FhY^-  
Aussie bond 澳元债券 _3KfY  
austerity budget 紧缩预算 IU}g[OCu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]tK<[8Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 gavf$be  
Australian Dollar [AUD] 澳元 V,tYqhQ3  
Australian Options Market 澳大利亚期权市场 :VRQd}$Pi  
Australian Securities Commission 澳洲证券事务监察委员会 Q;2kbVWY  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4%jSqT@  
Australian Stock Exchange 澳大利亚证券交易所 ,tFLx#e#  
Austrian Schilling [ATS] 奥地利先令 ir)~T0  
authentication 认证；鉴证 Vc|Q
W  
authority to purchase 委托购买证；委购书 Mm"0Ip2"  
authorization 认可；核准；授权；授权书 +{e2TY  
authorization by direction 指示授权 b Oh[(O!  
authorization by instruction 指令授权 ~|wh/]{b9  
authorization by warrant 令状授权 Xdf
;'|HO  
authorization of unit trust 单位信托的认可 %8%0l*n'  
authorized agent 指定代理人 _32 o7}!x  
authorized capital 法定资本 ;ahI}}  
authorized clerk 出市员 t_X=x`f  
authorized dealer 认可交易商 F,GG>(6c  
authorized financial institution 认可财务机构
QbAEWm  
authorized fund 认可基金 UD]RW
N  
authorized fund house 获授权的基金公司；认可基金公司 );z/ @Q  
authorized institution 认可机构 9@p+g`o  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g7LS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 7tT L,Nxe  
authorized insurer 获授权保险人；获认可承保人 wAF#N1-k  
authorized investment 特准投资项目 V
elX+|w  
authorized person 获授权人 l) )Cvre+  
authorized representative 获授权代表 R^4 j0L  
authorized share capital 法定股本 @JD!.3  
automated quotation system 自动报价系统 CM%
;r5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +u7nx  
自动交易系统〔香港期货交易所有限公司〕 za4:Jdr  
automatic adjustment mechanism 自动调整机制 V@ph.)z  
automatic adjustment system 自动调整系统 =G/`r!r*0I  
Automatic Clearing House 自动票据交换所 \]t}N  
automatic exchange rates accumulation system 自动化汇率累集系统 f'M7x6
W  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3:P "6mN  
automatic teller machine [ATM] 自动柜员机 xOpCybmc  
autopay 自动转帐 1FEY&rpR  
available assets 可用资产 s\1c.  
available fiscal reserve 现存财政储备 N^tH&\G\m  
available profit 可用利润 0',-V2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 0(!=N1l  
average 平均；平均数；海损 G?{uR6s>#  
average basic salary 平均基本薪金 z 4`H<Pn  
average consumer expenditure 平均消费开支；一般消费开支 e#uF?v]O
 
average cost 平均成本 |S VL%agZ  
average cost of land production 增辟土地平均成本 RT=(vq @  
average daily turnover 平均每日成交额 L/J)OJe\  
average daily wage rate 平均每日工资率 D~<0CQ3n.  
average expenditure pattern 平均开支模式 }%eXGdC  
average growth rate 平均增长率 ww{07g  
average net fixed assets 固定资产平均净值 iX'#~eK*<  
average of relatives 相对价格平均数 :.EVvuXI  
average price 平均价格 ZzO.s$  
average propensity to consume 平均消费倾向；一般消费倾向 \>XkK<ye  
average propensity to save 平均储蓄倾向；一般储蓄倾向 lWYgIpw  
average rate 平均率 -jsk-,  
average revenue 平均收入；平均收益 m3K .\3  
average stock 平均库存；平均存货 6/thhP3`-  
average yearly rent 平均年租 3LD`Ep   
avoidance of double taxation 避免双重课税 6oLq2Z8uP  
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
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jPNm $Y1  
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