一些有用的会计术语(也不知道发的地方对不对)A

A: 7ZpU -':  
A share Ａ股；甲类股份 #c2JWDH1F  
abatement of tax 减税；减扣免税额 }Xy<F?Mh  
ABN AMRO Bank N.V. 荷兰银行 EXbhyg
 
above-the-line expenditure 线上项目支出；经常预算支出 q^kOyA.  
above-the-line receipt 线上项目收入；经常预算收入 Aj2yAg  
ABSA Asia Limited 南非联合亚洲有限公司 ]4oF!S%F  
absolute change 绝对数值变更 l,
M?  
absolute expenditure 实际开支 +Tp>3Jh2  
absolute guideline figure 绝对准则数字 EWoGdH|  
absolute interest 绝对权益 KZTT2KsYl  
absolute order of discharge 绝对破产解除令 SNf*2~uq)  
absolute profit margin 绝对利润幅度 lA7\c#  
absolute value 实值；绝对值 \RyW#[(  
absolutely vested interest 绝对既得权益
QW}N,j$  
absorbed cost 已吸收成本；已分摊成本 Ps7Bt(/  
absorption 吸收；分摊；合并 t{ScK
%S6  
absorption rate 吸收率；摊配率；分摊率 `Jon^&^;|  
ACB Finance Limited 亚洲商业财务有限公司 2UjQ!g`  
acceptable form of reciprocity 合理的互惠条件 *.NVc  
acceptable rate 适当利率；适当汇率 k:kx=K5=4  
acceptance agreement 承兑协议 ^0&   
acceptance for honour 参加承兑 <al/>7z' O  
acceptor 承兑人；接受人；受票人 9mH/xP:y  
acceptor for honour 参加承兑人 \P0>TWE  
accident insurance 意外保险 M&K'5G)7  
Accident Insurance Association of Hong Kong 香港意外保险公会 PaYsn *{})  
accident insurance scheme 意外保险计划 5J8U] :Y)  
accident year basis 意外年度基准 wloQk(T<W  
accommodation 通融；贷款 xD<:'-ri>  
accommodation bill 通融票据；空头票据 +}0/ %5 =1  
accommodation party 汇票代发人 D[ (A`!)  
account balance 帐户余额；帐户结余 +&hd3  
account book 帐簿 bIahjxd:  
account collected in advance 预收款项 g)#neEA J  
account current book 往来帐簿 q~:k[@`.  
account of after-acquired property 事后取得的财产报告 {kgV3 [%>  
account of defaulter 拖欠帐目 2_lb+@[W  
account payable 应付帐款 qY$/i#  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 zHvG3Ed@  
account receivable 应收帐款 hb
v>Jjd  
account receivable report 应收帐款报表 s@vHU4  
account statement 结单；帐单；会计财务报表 3]1uDgfr  
account title 帐户名称；会计科目 W-+~r  
accountant's report 会计师报告  \>*B  
Accountant's Report Rules 会计师报告规则 ril4*$e7^\  
accounting and auditing procedure 会计与审计程序；会计与核数程序 zDO`w0N  
Accounting Arrangements 《会计安排》 WrNm:
N  
accounting basis 会计基础 +\n8##oAI  
accounting by Official Receiver 破产管理署署长呈交的帐目 d'Z  
Accounting Circular 《会计通告》 7R`:^}'>  
accounting class 会计类别 Mm+kG'Z!S  
accounting date 记帐日期；会计结算日期 8P=z"y  
accounting for money 款项核算 N v,Yikf  
Accounting Officer 会计主任 qkN{l88  
accounting period 会计报告期；会计期 t1)Qa(#]  
accounting policy 会计政策；会计方针 }<hyW9  
accounting practice 会计惯例 (},TZ+u
 
accounting principle 会计准则 X!%C
YmIRb  
accounting record 会计记录 4:p+C-gs  
accounting report 会计报告 |+Fko8-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w8df-]r  
Accounting Society of China 中国会计学会 L^zF@n^5A  
accounting statement 会计报表 w(KB=lA2  
accounting system 会计制度；会计系统 WS?"OTH.^\  
accounting transaction 会计事项；帐务交易 Hjm  
accounting treatment 会计处理 @] `_+\y  
accounting year 会计年度 9,`eYAu  
accretion 增值；添加 'X$2gD3c9  
accrual 应计项目；应累算数目 g~JN"ap  
accrual basis 应计制；权责发生制 
%4~2  
accrual basis accounting 应计制会计；权责发生制会计 -mlBr63Bj  
accrue 应累算；应计 .
Bu?=+O~  
accrued benefit 应累算利益 ({}JvSn1  
accrued charges 应计费用 eS/4gM7%  
accrued cumulative preference share dividend 应累算的累积优先股股息 fH/J8<  
accrued expenses 应累算费用 >Hq)1o  
accrued interest payable 应付利息；应计未付利息 \.tnz
P D  
accrued interest receivable 应收利息；应计未收利息 8f37o/L  
accrued right 累算权益 |lOH PA  
accruing profit 应累算的利润 \,i?WgWv  
accumulated fiscal reserve 累积财政储备 :NJ(QkTZv  
accumulated profit 累积利润；滚存溢利 xM3T7PV9  
accumulated reserve 累积储备 3~7X2}qU  
accumulation of surplus income 累积收益盈余 7]w]i5  
acquired assets 既得资产 11s*C #  
acquisition 收购；购置；取得 D@5AI ](  
acquisition cost 购置成本 ' ?3e1  
acquisition expenses 购置费用 ivKhzU+  
acquisition of 100% interest 收购全部股权  <
V-D  
acquisition of control 取得控制权 Rs0O4.yi;@  
acquisition of fixed assets 购置固定资产 jF}u%T)HL  
acquisition of shell “买壳” CnT]uU  
acquisition price 收购价 [h>RO55e  
act of God 天灾 V]V~q ]  
acting partner 执事合伙人 a.r+>44M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~hSr06IY  
active partner 积极参与的合伙人 9K\A4F}  
active trading 交投活跃 Qb}1tn)  
actual circulation 实际流通 n9}3>~ll  
actual cost 实际成本 ;-:Nw6 E  
actual expenditure 实际开支；实际支出 8R;)WlLu=  
actual income 实际入息；实际收入；实际收益 :qbbo~U  
actual market 现货市场 Bg?f}nu7  
actual price 现货价；实际价格 >:s#MwIwm  
actual profit 实际利润
[4u.*oL&  
actual quotation 实盘；实际价位；实际报价 -Q6njt&  
actual year basis 按实际年度计算 tw/~z2G  
actuals 实货 G{,X_MZ%  
actuarial investigation 精算调查 cg-\|H1  
actuarial principle 精算原则 9 -\.|5;:  
actuarial report 精算师报告 gi|j! m  
Actuarial Society of Hong Kong 香港精算学会 06FBI?;|=  
actuarial valuation 精算师估值 aB6F<"L,  
actuary 精算师 >8$]g  
ad referendum agreement 暂定协议；有待覆核的协定 e^?0uVxS1  
ad valorem duty 从价税；按值征税 pDlU*&  
ad valorem duty system 从价税制 Ka|WT
|1  
ad valorem fee 从价费 dy^Zlu` f  
ad valorem tariff 从价关税 p<w2e  
additional allowance 额外免税额 Q{ibH=^
 
additional amount for unexpired risk 未过期风险的额外款额 o/grM+_  
additional assessable profit 补加应评税利润 %Y7\0q~Z  
additional assessment 补加评税 Z Sj[GI  
additional commitment 额外承担 OaeGukhX&  
additional commitment vote 额外承担拨款 ]chfa  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =BN_Kvza^6  
additional dependent parent allowance 供养父母额外免税额 UE2!,Z,  
additional provision 额外拨款
'rZYl Qm  
additional stamp duty 附加印花税 h JVy-]  
additional tax 补加税罚款；补加税款 /1F5khN  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2WK]I1_  
adjudged bankrupt 被裁定破产 nU{}R"|  
adjudicated bankrupt 裁定破产人 Q Q3a&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 TC7Rw}jF  
adjudication of bankruptcy 裁定破产；宣告破产 >l & N  
adjudication of insolvency 裁定无力偿还债务 IUt/V^  
adjusted actual 经调整的实数；调整后的实数 t u)kWDk  
adjusted current assets 经调整的流动资产；调整后的流动资产 #bz#&vt$  
adjusted figure 经调整的数字；调整后的数额 zGfF.q}  
adjusted liabilities 经调整的负债；调整后的负债 ^W&qTSjh  
adjusted loss 经调整的亏损；调整后的亏损 R4 8w\?L  
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 \yIan<q  
adjusted profit 经调整的利润；调整后的利润 jF5Y-CX  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^EK]z8;|  
adjusted value 经调整的价值；调整后的价值 A2fc_A/a  
adjustment 调整；修订；理算〔保险〕 v{/z`J!JR  
adjustment centre 调剂中心 A4lW8&rHI  
adjustment lag 调整过程的时间差距；调整时差 8.9Z0  
adjustment mechanism 调整机制 tVB9kxtE  
adjustment of loss 亏损调整 f-lM[\ma_  
adjustment process 调整过程；调整程序 0+\%os V  
adjustment range 调整幅度 %r1NRg8  
administered exchange rate 受管制汇率 f,Z*o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ak:Y<}  
administration expenses 行政费用 `Bw>0%.  
administration fee 手续费；行政费 .c+NsI9}  
administration in bankruptcy 破产管理 4CUzp.S`h  
administration order 遗产管理令 4'Svio  
administrator 管理人；遗产管理人 ,4O|{Iu#n  
administrator of the estate 遗产管理人 fC$Rz#5?  
admission of debt 债项承认书 h!k[]bt5  
admission of proof 接纳债权证明 tZW2TUM]  
advance 放贷款项；垫付款项；预支款项；预付款项 - '<K_e
;  
advance account 暂支帐目；预付款帐户 I?2S{]!?  
advance compensation 预付补偿金 cPFs K*w  
advance from shareholder 股东垫款 p_^Jr*Mv  
advance pending reimbursement 预支以待日后付还 =;hz,+  
advanced economy 先进经济体系 it Byw1/  
advancement 预付；预付财产 (n4\$LdP-  
advances warrant 垫款令 ULqFJ*nla  
advancing 贷出 Oz3JMZe  
adverse balance 逆差 ~F gxhK2+  
adverse exchange 逆汇 Ez\TwK  
advertisement addressed to shareholders 在报章刊登的致股东通告 X+0+
}S  
advice for collection 托收通知书 re]e4lZ  
advice of drawing 提款通知书；汇票通知书 _>b=f  
advice of payment 付款通知 S!'
Y:AeD&  
Advisory Committee [Securities and Futures Commission] V 6DWYs>  
谘询委员会〔证券及期货事务监察委员会〕 'T!^
H  
Advisory Committee on Diversification 经济多元化谘询委员会 Pdq}~um3{  
affidavit 誓章；遗产申报誓章 eflmD$]SW  
affidavit of no receipt 述明无收款的誓章 L5-p0O`R  
affiliate 联号；联营公司；附属公司 9L2]PU v  
affiliated company 附属公司；联号；联营公司 } D'pyTf[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 AQx:}PO  
affordability 负担能力 sbeS9vE  
African Development Bank [AfDB] 非洲开发银行 hH&A1vUv  
after-acquired property 事后取得的财产 8>\tD  
after-hours dealing 市后交易 J@CKgE  
after-tax profit 税后盈利；税后利润；税后溢利 A_:CGtv:  
agency agreement 代理协议 Mm&#I[:  
agency expenses 代理机构的开支 8-s7^*!  
agency fee 代理费 GkOZ=ej  
Agency Law 《代理法》 &xAwk-{W  
agent 代理人；承销人 T[M:%vjYF  
agent of company 公司代理人 L
qZsH0C  
agent's fee 代理人费；经纪费 yYdow.b!  
aggregate 总计；总数；总体数字 @N tiT,3k  
aggregate amount 总款额；总额 %<^IAMkp  
aggregate assets and liabilities 总体资产与负债 QPc4bg\J~t  
aggregate at constant price 按固定价格计算的总体数字 ZOAHM1ci  
aggregate demand 总需求 e-Pn,j  
aggregate gross position 总持仓量 <"GgqyRzv  
aggregate limit 总限额 WQJnWe  
aggregate of salaries tax 合计薪俸税 {5GXN!f  
aggregate performance 总体表现；总体业绩 ~Av
B5  
aggregate supply 总体供应 >cTSX  
aggregate surplus 总盈余 C2X$bX"  
aggregate total 整体总额 bfE4.YF  
aggregate value 总值；合计价值 TJ_<21a  
aggregated basis 合计基准 }0y2k7^]  
aggregated net chargeable income 合计应课税入息实额 |c<h&p  
aggregation 合并计算；合计；总和 [}mx4i  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,8tk]W[C  
aggregation of property 财产的总和 r5>1n/+6  
agio 差价；贴水 w \U?64  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ij=_h_nA  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;4MC/Q/  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 v,[E*qMN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment c:d.mkF\  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 s"'ns  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /WxCsQn  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;h7W(NO~z  
agreement for a settlement 授产协议 }xA Eu,n^  
agreement for assignment 转让协议 j;7:aM"BQW  
agreement for sale 售卖协议；买卖协议 -/g<A~+i]$  
agreement for sale and purchase 买卖协议 >z"\l  
agreement for the payment of interest 支付利息协议 vWs#4JoG  
agreement for the repayment of money 还款协议 "9^OT  
agreement of reinsurance 再保险协议 T4JG5  
Agricultural Bank of China 中国农业银行 =$wQA  
air passenger departure tax 飞机乘客离境税 p0|PVn.^h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 kgv29j?k;  
airport tax 机场税 Q2)CbHSz  
alcohol duty 酒精税 .rcXx
V@f  
alienation 让与；让渡；转让 zMg(\8  
alimony 生活费；赡养费 )Y](Mj!D  
All Ordinaries Index [AOI] 所有普通股指数 v;WfcpWq2  
all risks 全险；综合险 9<|nJt  
All Sales Record for Stock Market 《股票市场成交报告》 H"; !A=0  
Allied Capital Resources Limited 新联财务有限公司 8 U<$u,WS  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Ai*+LSG  
allocation letter 拨款信件 Y(/y,bJ?jp  
allocation of fund 分配款项；预留款项 k^{}p8;3  
allocation of profit 利润分配；溢利分配 N0V`xrS  
allocation warrant 拨款令 $ dR@Q?_{  
allotment 分配；配股 ]=%oBxWAP  
allotment notice 股份配售通知；配股通知 U&'Xsz  
allotment of shares 股份分配 MwHxn%  
allowable 可获宽免；免税的 wqasI@vyu  
allowable business loss 可扣除的营业亏损 cD5N'3  
allowable expenses 可扣税的支出 ev[!:*6P  
allowance 免税额；津贴；备抵；准备金 ;uhpo  
allowance for debts 债项的免税额 `gSJEq  
allowance for depreciation by wear and tear 耗损折旧免税额 .5E6MF  
allowance for funeral expenses 殡殓费的免税额 +v)+ k  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "<$JU@P  
allowance for repairs and outgoings 修葺及支出方面的免税额 bCg)PJuB  
allowance to debtor 给债务人的津贴 rUW/d3y  
alteration of capital 资本更改 IQ $/|b/  
alternate trustee 候补受托人 }? :T*CJ  
amalgamation 合并 qCI0[U@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #ULzh&yO  
ambit of charges 征税范围；收费范围 (RBB0CE  
amended valuation 经修订的估值 1Xkl.FcFw  
American Commodities Exchange 美国商品交易所 g/W&Ap;qVL  
American Express Bank Limited 美国运通银行 5M? I-m  
American Stock Exchange 美国证券交易所 i$g6C  
amortization 摊销 \!Wph5wA  
amount due from banks 存放银行同业的款项 zLSha\X  
amount due from banks abroad 存放海外银行同业的款项 ~j36(`t  
amount due from holding companies 控股公司欠款 m5%E1k$=  
amount due from local banks 存放本港银行同业的款项 TNF+yj-|X:  
amount due to banks 银行同业的存款 iI$;%uY3g  
amount due to banks abroad 海外银行同业的存款 k fY0u  
amount due to holding companies 控股公司存款 \GdsQAF"  
amount due to local banks 本港银行同业的存款 w?JM;'<AYQ  
amount due to outport banks 外埠银行同业的存款 [+wLy3_  
amount for note issue 发行纸币的款额 ] ]lN[J  
amount of bond 担保契据的款额 ~(-df>  
amount of consideration 代价款额 A2%RcKY7  
amount of contribution 供款数额 p7p6~;P  
amount of indebtedness 负债款额 G<FB:?|  
amount of principal of the loan 贷款本金额 FfM,~s<Efz  
amount of rates chargeable 应征差饷数额 v@1f,d  
amount of share capital 股本额 1#lH5|XQ  
amount of sums assured 承保款额 "3$P<Q\;l;  
amount of variation 变动幅度 q!
as~{!  
amount of vote 拨款数额 bqwn_=.  
amount payable 应付款额 hr?0RPp}  
amount receivable 应收款额 /_V4gwb}|-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >f:OU,"  
analysis 分析 ?/YT,W<c;&  
ancillary risk 附属风险 CPLsSv5  
annual account 周年帐目；周年帐目报表；年度决算；年结 R,8460e7  
annual accounting date 年结日期 =kBWY9:$,  
annual allowance 每年免税额；年积金；年度津贴；年津 ZJ%iiY  
annual balance 年度余额 0I}c|V'P  
annual disposable income 每年可动用收入 (L,>P`CR6  
annual estimates 周年预算 Q[&CtM  
annual fee 年费 DoFF<LXBt  
annual general meeting 周年大会 |5(un/-C  
annual growth rate 年增率；每年增长率 bmw"-W^U[  
annual long-term supplement 长期个案每年补助金 xsRu~'f  
annual pensionable emolument 可供计算退休金的年薪
uC5W1LyI  
annual report 年报 Z"d21D~h9`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N 8pzs"
 
annual return 周年报表；周年申报表；每年报税表格 feT.d +Fd  
Annual Return Rules 《周年报表规则》 T5+ (Fz  
annual review of consumer prices 每年消费物价回顾 9D @}(t!  
annual roll-forward basis 逐年延展方式 h9cx~/7,_)  
annual salary 年薪 '=(@3ggA:  
annual statement 年度报表；年度决算表 "rcV?5?v~  
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 Jyyr'1/<k  
annuitant 年金受益人 |Li9Y"5  
annuity 年金 yC9~X='D  
annuity contract 年金合约 #RWmP$+#=  
annuity on human life 人寿年金 Jzj>=jWX@  
antecedent debt 先前的债项 R[!%d6jDE  
ante-dated cheque 倒填日期支票 Ze3sc$fG2  
anticipated expenditure 预期开支 $c];&)7q  
anticipated net profit 预期纯利 6G;t:[H G  
anticipated revenue 预期收入 Vb/XT{T;b  
anti-inflation measure 反通货膨胀措施
a!mdL|eA@  
anti-inflationary stance 反通货膨胀立场 t}2M8ue(&  
apparent deficit 表面赤字 VcORRUp
 
apparent financial solvency 表面偿债能力 DC,]FmWs!+  
apparent partner 表面合伙人 uE&2M>2  
application for personal assessment 个人入息课税申请书 O/lu0acI  
application of fund 资金应用 o(Q='kK  
application to release as liquidator and to destruct the books of accounts and documents U>a~V"5,u  
申请免除清盘人职务及毁灭帐簿与文件 $j'8Z^  
appointed actuary 委任精算师 BF(Kaf;<t.  
appointed auditor 委任核数师；委任审计师 PaBqv]  
appointed trustee 委任的受托人 fK5iOj'Q  
appointer 委任人 @i
az_;  
apportioned pro rata 按比例分摊 ke5_lr(  
apportionment 分配；分摊 \)+s)&JLb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M*<Bp   
apportionment formula 分摊方程式 W-ol*
S  
apportionment of estate duty 遗产税的分摊 F5YHc$3^  
appraisal 估价；评估 n
tD8:%m  
appreciable growth 可观增长 "/zDcZbL;  
appreciable impact 显着影响 Kc{~Q  
appreciable increase 可观增长 )B5(V5-!|  
appreciation 增值；升值 e%v0EJ},  
appreciation against other currencies 相对其他货币升值 OIrr'uNH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l~$Od jf  
appreciation tax 增值税 DTM xfQdk  
appropriation 拨款；拨用；拨付 J85Kgd1 \a  
appropriation account 拨款帐目 F1b~S
;lm  
Appropriation Bill 拨款法案 !K/
zFYl  
appropriation-in-aid system 补助拨款办法 'Q4V(.  
approved assets 核准资产 Y[`%j\=  
approved basket stock 认可一篮子证券 o;J_"'kP  
approved budget 核准预算 I.'sK9\Zp  
approved charitable donation 认可慈善捐款 y3NMt6  
approved charitable institution 认可慈善机构 W=?s-*F[~  
approved currency 核准货币；认可货币 ~w}Zv0  
approved estimates 核准预算 gpe-)hD@R  
approved estimates of expenditure 核准开支预算 L`0}wR?+  
approved overseas insurer 核准海外保险人 Z=y^9]  
approved overseas trust company 核准海外信托公司 @+^5ze\  
approved pooled investment fund 核准汇集投资基金 a+p_47 xa  
approved provident fund scheme 认可公积金计划 U?yKwH^{  
approved provision 核准拨款 %|gj46  
approved redeemable share 核准可赎回股份 ARa9Ia{@  
approved regional stock 认可地区性证券 YhJ*(oWL  
approved retirement scheme 认可退休金计划 hxj[gE'R(  
approved subordinated loan 核准附属贷款 `yWWX.`  
arbitrage 套戥；套汇；套利 H_+!.  
arbitrageur 套戥者；套汇者 6ZwFU5)QE/  
arbitrary amount 临时款项 D3kx&AR  
arrangement 措施；安排；协定 XjV,wsZ=  
arrears 欠款 ]5hGSl2  
arrears of pay 欠付薪酬 Zmr*$,v<y  
arrears of revenue 逾期未收税款；逾期未收的帐项 sp&)1
?!M  
articles of association 组织章程；组织细则；组织章程细则 bx%P-r31  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .LEn~ 8  
ascertainment of profit 确定利润 2 NrMse  
"Asia Clear" “亚洲结算系统” o0Pc^  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +}@6V4BRn  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 So\f[/em  
Asian Development Fund [ADF] 亚洲发展基金 x $=-lB  
Asian dollar bond 亚洲美元债券 eXsFPM  
Asian dollar market 亚洲美元市场 *q+z5G;O  
Asian dollar rate 亚洲美元利率 D"+xF&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Q7@ m.w%`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qaN%&K9F8  
asked price 沽盘；喊价；索价；卖方报价 pm~uWXqxr=  
assessable income 应评税入息 *WX,bN6Ot  
assessable loss 应评税亏损 o 2sOf  
assessable profit 应评税利润 Q.]RYv}\  
assessable value 应评税值 kpt0spp  
assessed profit 估定利润 Y]!{ nW  
assessed value 经评估价值 ]U,f}T"e  
assessment 评税；评定；估价；评税单 Kh;jiK !  
assessment number 评税编号；估价编号 =#ls<Zo:  
assessment of additional tax 补加税评税 ILq"/S.  
assessment of performance 业绩评估；实绩评价 +x"cWOg  
Assessor 评税主任 YJEL'k<l  
asset price bubbles 资产价格泡沫 kqie|_y  
asset-backed securities 具资产保证的证券 ;\N${YIn  
assets accretion 资产增值 6Y(Vs>  
assets and liabilities 资产与负债 ^9PB+mz  
assets betterment statement 资产递增表；资产改进表 )./
'`Mx?  
assets lending 实物放款；有抵押贷款 @I$;  
assets of the company passing on the death 死者去世时转移的公司资产 tZn=[X~Vw@  
assets pledged as security for liabilities 用作负债抵押的资产 yvz2eAXa  
assets portfolio 资产投资组合 <!M ab}  
assets price 资产价格 6
su^yt  
assets quality 资产质素 -H;p +XAY  
assets realization 资产变现 ]$gBX=  
assets refinancing arrangement 资产再集资安排 4)=\5wJDg1  
assets securitization 资产证券化 /\&Wk;u3  
assets situated outside Hong Kong 在香港以外地方的资产 G>fJ)A  
assets stripping 削减资产；拆卖资产 :~1p  
assets value 资产值 +8etCx  
assignee 承让人 PgYq=|]`  
assignment 转让；转让书；转让契 I%<,JRAV  
assignment of interest 权益转让 L_WVTz?`  
assignment of letters patent and trade mark 专利证书及商标转让 eTp}*'$p  
assignment of property 物业转让；物业转让书 dJ0qg_ U&  
assignment right 转让权 MVpk/S%W  
assignor 转让人 b#<@&0KE  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 zxt&oT0Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |2eF~tJqc  
associate member 附属会员 ssy+x;<x,  
associated body corporate 相联法人团体 Lp?JSMe  
associated company 相联公司；联属公司 q:D!@+U  
associated corporation 相联法团 LVj62&,-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &J~%Nt  
公认会计师公会〔英国〕 yIdM2#`u  
Association of Futures Exchange Brokers 香港期货经纪协会 Ltt+BUJc  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 e~,/Z\i  
association of underwriters 承保人组织
#FfUkV  
assumption of control 接管 :6Q`! in  
assurance 担保；保险；转易；转易书 N<54_(|X  
assurance of interest 权益的转易 mVBF2F<4  
at 19XX price 按一九ＸＸ年价格计算 0$9I.%4jAJ  
at a discount 按赔价计算；按贴水价格计算；打折扣 CdN,R"V0$@  
at a premium 按溢价计算；按升水价格计算 @Yy:MdREA  
at call 通知付款；按通知 yb(zyGe  
at constant market price 按固定市价计算 ages-Z_X  
at constant price 按固定价格计算 *8*E\nZx!  
at cost 按成本计算 r ]cC4%in  
at current market price 按当时市价计算；按现时市价计算 LFx*_3a  
at current price 按当时价格计算；按现时价格计算 gZs UX^%  
at factor cost 按要素成本计算；按生产要素成本计算 (y xrK  
at money-of-the-day price 按付款当日价格计算 ]k(n_+!  
at or better 按指定或较佳价位〔买卖指令〕 )!!xvyc  
at par 按面值计算；平价 A S#D9o  
at sight 见票即付 aTceGyWzl  
at the close 按收市盘 +AT!IZrB2i  
at the opening 按开市盘 /{~cUB,Um  
attestation 见证；见证条款 S}rW=hO  
at-the-money option 平价期权 -Oro$=%  
attorney 受权人；受托代表人 LK
^t](F  
attornment 新拥有人承认书 lilKYrUmG  
attributable profit 可归属利润 fJ?$Z|  
attributable share value 可归属股份价值 y ~ A]  
Auckland Stock Exchange 奥克兰证券交易所 f;(]P  
auction 拍卖 AF qut  
auctioneer 拍卖商 >qSaF  
audit 审计；核数 8\~IwtSk  
Audit Commission 审计署 r"MKkSEM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] T&2aNkuG  
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〕 2_x~y|<9  
audit review 帐目审查 xCd9b:jG  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0-^wY8n-=  
audited account 审计帐目；经审计的帐目
[akyCb  
audited annual account 经审计的周年帐目 z5CWgN  
audited balance sheet 经审计的资产负债表 q?=eD^]  
auditor 核数师；核数主任；审计师 #<7ajmr  
auditor's certificate 核数师证明书；审计师证明书 %`c?cB  
auditor's report 核数师报告；审计师报告 %0PZZl5b  
Aussie bond 澳元债券 Hset(-=X  
austerity budget 紧缩预算 H:ar&o#(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 GA{Q6]B  
Australia All Ordinaries Index 澳洲所有普通股票指数 J!@$lyH  
Australian Dollar [AUD] 澳元 6c3+q+#J2  
Australian Options Market 澳大利亚期权市场 ZcXqH7`r  
Australian Securities Commission 澳洲证券事务监察委员会 U~SOHfZ%(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =%:mZ@x'
 
Australian Stock Exchange 澳大利亚证券交易所 p1=sDsLL  
Austrian Schilling [ATS] 奥地利先令 mySm:ToT  
authentication 认证；鉴证 1f 0"z1
 
authority to purchase 委托购买证；委购书 G}tq'#]E{z  
authorization 认可；核准；授权；授权书 2S1wL<qP  
authorization by direction 指示授权 xi6Fs, 2S  
authorization by instruction 指令授权 l
rSo@JQ  
authorization by warrant 令状授权 9oteQN{9  
authorization of unit trust 单位信托的认可 ^ftZ{uA  
authorized agent 指定代理人 6N4/p=lE  
authorized capital 法定资本 b|c?xHF}K  
authorized clerk 出市员 A#mf*]'  
authorized dealer 认可交易商 Kl[WscR  
authorized financial institution 认可财务机构 XV2f|8d>  
authorized fund 认可基金 IkSzjXE{  
authorized fund house 获授权的基金公司；认可基金公司 t/,k{5lX  
authorized institution 认可机构 Cm;WQuv@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8KpG0DC  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 z,nRw/o  
authorized insurer 获授权保险人；获认可承保人 ~>@Dn40  
authorized investment 特准投资项目 -v9V/LJ  
authorized person 获授权人 `@{qnCNQ  
authorized representative 获授权代表 A$RN7#  
authorized share capital 法定股本 Ms*;?qtrR  
automated quotation system 自动报价系统 *xs8/?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~BVg#_P  
自动交易系统〔香港期货交易所有限公司〕 7 :s6W%W1*  
automatic adjustment mechanism 自动调整机制 DTdL|x.{  
automatic adjustment system 自动调整系统 _Y*: l7  
Automatic Clearing House 自动票据交换所 cI3uH1;#  
automatic exchange rates accumulation system 自动化汇率累集系统 z(^p@&r)F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %Gn(b1X  
automatic teller machine [ATM] 自动柜员机 35yhe:$nf  
autopay 自动转帐 Gb%PBg}HH  
available assets 可用资产 E'LkoyI  
available fiscal reserve 现存财政储备 l}X3uyS  
available profit 可用利润 t-SG
G{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :yvUHx  
average 平均；平均数；海损 5:f}bW*  
average basic salary 平均基本薪金 l\5}\9yS  
average consumer expenditure 平均消费开支；一般消费开支 5I{YsM  
average cost 平均成本 d}b#"A  
average cost of land production 增辟土地平均成本 f#414ja  
average daily turnover 平均每日成交额 J$PE7*NU  
average daily wage rate 平均每日工资率 p/WEQ2  
average expenditure pattern 平均开支模式 @4_CR  
average growth rate 平均增长率 9dw02bY`  
average net fixed assets 固定资产平均净值 ||7r'Q  
average of relatives 相对价格平均数 Zx<s-J4o=w  
average price 平均价格 Z{RgpVt  
average propensity to consume 平均消费倾向；一般消费倾向 hNFMuv  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Dw{C_e  
average rate 平均率 yPm)r2Ck  
average revenue 平均收入；平均收益 xYM!mcA  
average stock 平均库存；平均存货 SZc6=^$  
average yearly rent 平均年租 m%q#x8Fp  
avoidance of double taxation 避免双重课税 3Nw9o6`U  
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 g9I2SdaJ  
+S|y)W8  
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