一些有用的会计术语(也不知道发的地方对不对)A

A: "gR W91 T  
A share Ａ股；甲类股份 `k>h2(@9S  
abatement of tax 减税；减扣免税额 quvdm68  
ABN AMRO Bank N.V. 荷兰银行 -@wnQ?  
above-the-line expenditure 线上项目支出；经常预算支出 &vy/Vd  
above-the-line receipt 线上项目收入；经常预算收入 ?4]#gCks  
ABSA Asia Limited 南非联合亚洲有限公司 e>:bV7h j~  
absolute change 绝对数值变更 Hvm+Tr2@  
absolute expenditure 实际开支 2I2#o9(Ar  
absolute guideline figure 绝对准则数字 3e<FlH{  
absolute interest 绝对权益 LHt{y3l]  
absolute order of discharge 绝对破产解除令 ?&H1C4   
absolute profit margin 绝对利润幅度 2!Mwui;%  
absolute value 实值；绝对值 +&w=*IAKZ  
absolutely vested interest 绝对既得权益 b0~AN#Es  
absorbed cost 已吸收成本；已分摊成本 s?.A $^t  
absorption 吸收；分摊；合并 Or0
eY#c  
absorption rate 吸收率；摊配率；分摊率 `@Q%}J  
ACB Finance Limited 亚洲商业财务有限公司 '}`|
QJ  
acceptable form of reciprocity 合理的互惠条件 }WN0L?h.E  
acceptable rate 适当利率；适当汇率 tPT\uD#t  
acceptance agreement 承兑协议 P&ig.Og*  
acceptance for honour 参加承兑 (ei;Y~i  
acceptor 承兑人；接受人；受票人 2^Tj@P7  
acceptor for honour 参加承兑人 GS%i<HQ3  
accident insurance 意外保险 4)o_gm~6c4  
Accident Insurance Association of Hong Kong 香港意外保险公会 jf&LSK
;2  
accident insurance scheme 意外保险计划 m]bv2S+5y  
accident year basis 意外年度基准 3lyk/',  
accommodation 通融；贷款 M>mk=-l  
accommodation bill 通融票据；空头票据 iXN7+QO)  
accommodation party 汇票代发人 ^8mF
0K&  
account balance 帐户余额；帐户结余 q<YteuZJ,  
account book 帐簿 Yfk){1  
account collected in advance 预收款项 0L34)W  
account current book 往来帐簿 Y4%Bx8  
account of after-acquired property 事后取得的财产报告 v;E7UL .w  
account of defaulter 拖欠帐目 Fh XR!x^  
account payable 应付帐款 )\:cL GM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~zklrBn&  
account receivable 应收帐款 1_Um6vS#  
account receivable report 应收帐款报表 lWv3c!E`  
account statement 结单；帐单；会计财务报表 2V}tDN7c  
account title 帐户名称；会计科目 #?xhfSgr  
accountant's report 会计师报告 idwiM|.iU  
Accountant's Report Rules 会计师报告规则 00') Ol&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 05(lh<C  
Accounting Arrangements 《会计安排》 rz]0i@ehv'  
accounting basis 会计基础 f`5e0;zm  
accounting by Official Receiver 破产管理署署长呈交的帐目 :*bmc/c  
Accounting Circular 《会计通告》 Lm kv.XF  
accounting class 会计类别 Ni$WI{e9  
accounting date 记帐日期；会计结算日期 8oSndfV  
accounting for money 款项核算 [sC]<2
r  
Accounting Officer 会计主任 f-9&n4=H  
accounting period 会计报告期；会计期 D6iHkD
Tg  
accounting policy 会计政策；会计方针 "_qH+=_R  
accounting practice 会计惯例 DWB.dP *8  
accounting principle 会计准则 >EFjyhVE  
accounting record 会计记录 ~jab/cR  
accounting report 会计报告 r\y~ :  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7xP>AU)y  
Accounting Society of China 中国会计学会 `.f<RVk-  
accounting statement 会计报表 *P_ 3A:_  
accounting system 会计制度；会计系统 l`L}*Q- 5  
accounting transaction 会计事项；帐务交易 #>-_z  
accounting treatment 会计处理 ^$):Xz  
accounting year 会计年度 \UI7H1XDH  
accretion 增值；添加 j2T Z`Z?a^  
accrual 应计项目；应累算数目 4@PH5z  
accrual basis 应计制；权责发生制 rn l~i  
accrual basis accounting 应计制会计；权责发生制会计 }&d@6m]  
accrue 应累算；应计 Kk2PWJ7  
accrued benefit 应累算利益 4P@Ak7iL(V  
accrued charges 应计费用 4,m aA  
accrued cumulative preference share dividend 应累算的累积优先股股息 .__X-+^  
accrued expenses 应累算费用 #C1u~db  
accrued interest payable 应付利息；应计未付利息 UY*3b<F}  
accrued interest receivable 应收利息；应计未收利息 ^)&d7cSc  
accrued right 累算权益 Rh-e C6P  
accruing profit 应累算的利润 dxkq*  
accumulated fiscal reserve 累积财政储备 SwV{t}I  
accumulated profit 累积利润；滚存溢利 cq`v8  
accumulated reserve 累积储备 V`Z-m-V~1  
accumulation of surplus income 累积收益盈余 [*U6L<JI  
acquired assets 既得资产 Ml1sE,B
T  
acquisition 收购；购置；取得 g$s"x r`:  
acquisition cost 购置成本 q/,>UtRr  
acquisition expenses 购置费用 xJ>U_Gd  
acquisition of 100% interest 收购全部股权 {-IH?!&v  
acquisition of control 取得控制权 ^ZX71-  
acquisition of fixed assets 购置固定资产 R]e?<,"X  
acquisition of shell “买壳” PSz|I8 c  
acquisition price 收购价 (]0JI1 d  
act of God 天灾 l
z.ta!6  
acting partner 执事合伙人 p\66`\\l  
active market 买卖活跃的市场；交投畅旺的市场；旺市 A+
*M<W  
active partner 积极参与的合伙人 XTpYf  
active trading 交投活跃 Q?KWiF
A}'  
actual circulation 实际流通 Heatt?(RR  
actual cost 实际成本 6p%;:mDB  
actual expenditure 实际开支；实际支出 BtS#I[-p_  
actual income 实际入息；实际收入；实际收益 n>
?o=_|uR  
actual market 现货市场 
\
EF^Ag  
actual price 现货价；实际价格 Dbt"}#uit;  
actual profit 实际利润 HV@C@wmg  
actual quotation 实盘；实际价位；实际报价 uc]]zI6  
actual year basis 按实际年度计算 r9<OB`)3+  
actuals 实货 <U(wLG'XS  
actuarial investigation 精算调查 ]ovP^]]V  
actuarial principle 精算原则 S%zn
{1F  
actuarial report 精算师报告 Tg|0!0qD]F  
Actuarial Society of Hong Kong 香港精算学会 `,|"rn#S  
actuarial valuation 精算师估值 zil^^wT0J  
actuary 精算师 v< qN-zG  
ad referendum agreement 暂定协议；有待覆核的协定 2mj?&p?  
ad valorem duty 从价税；按值征税 x5[wF6A  
ad valorem duty system 从价税制 z97RNT|Y7U  
ad valorem fee 从价费 -0rc4<};h  
ad valorem tariff 从价关税 U^iNOMs?  
additional allowance 额外免税额 b_2bg>|;  
additional amount for unexpired risk 未过期风险的额外款额 JGl0 (i*|  
additional assessable profit 补加应评税利润 "NR`{1f:O  
additional assessment 补加评税 ~R-P%l P  
additional commitment 额外承担 |P!7T.  
additional commitment vote 额外承担拨款 xwK{}==U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q!7il<S  
additional dependent parent allowance 供养父母额外免税额 gX
Zl3  
additional provision 额外拨款 ,MH/lQq%  
additional stamp duty 附加印花税 6U|An*  
additional tax 补加税罚款；补加税款 h=tzG KI  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 XS+2OutVo  
adjudged bankrupt 被裁定破产 SVKjhZK  
adjudicated bankrupt 裁定破产人 r]JV!'R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 oD1rt>k  
adjudication of bankruptcy 裁定破产；宣告破产 s6=jHrdvv  
adjudication of insolvency 裁定无力偿还债务 XdS&s}J[I  
adjusted actual 经调整的实数；调整后的实数 G
`1!SEae  
adjusted current assets 经调整的流动资产；调整后的流动资产 F/33# U  
adjusted figure 经调整的数字；调整后的数额 fCC^hB]'  
adjusted liabilities 经调整的负债；调整后的负债 /G*]3=cSe  
adjusted loss 经调整的亏损；调整后的亏损 klpYtQ  
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 ')eg6IC0&T  
adjusted profit 经调整的利润；调整后的利润 @`"UD  
adjusted surplus 经调整的盈余额；调整后的盈余额 haNi[|  
adjusted value 经调整的价值；调整后的价值 7dxTyn=  
adjustment 调整；修订；理算〔保险〕 O7DaVlln  
adjustment centre 调剂中心 FFC"rG  
adjustment lag 调整过程的时间差距；调整时差 +%E)]*Ym  
adjustment mechanism 调整机制 j_]#Ew\q  
adjustment of loss 亏损调整 1nGpW$Gx  
adjustment process 调整过程；调整程序  mE1m  
adjustment range 调整幅度 :c
03"jvYE  
administered exchange rate 受管制汇率 =(]yl_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4v[Zhf4JM  
administration expenses 行政费用 o'Rr2,lVi  
administration fee 手续费；行政费 e'nhP  
administration in bankruptcy 破产管理 \\U,|}L .  
administration order 遗产管理令 r@WfZZ  
administrator 管理人；遗产管理人 /O`<?aP%  
administrator of the estate 遗产管理人 N$&)gI:  
admission of debt 债项承认书 8&q[jxI@8  
admission of proof 接纳债权证明  (zIWJJw  
advance 放贷款项；垫付款项；预支款项；预付款项 opaRk.p  
advance account 暂支帐目；预付款帐户 85e!)I_  
advance compensation 预付补偿金 5`>%{ o  
advance from shareholder 股东垫款 @O]v.<8  
advance pending reimbursement 预支以待日后付还 I \Luw*:  
advanced economy 先进经济体系 OdSglB  
advancement 预付；预付财产 ~7;AV(\%e  
advances warrant 垫款令 `J l/@bE=  
advancing 贷出 8u|F %Sg  
adverse balance 逆差 sa?Ul)L2  
adverse exchange 逆汇 lEX
ER^6  
advertisement addressed to shareholders 在报章刊登的致股东通告 Ea<kc[Q  
advice for collection 托收通知书 (JX 9c  
advice of drawing 提款通知书；汇票通知书 wk9qyv<  
advice of payment 付款通知 ;N(9nX}%)  
Advisory Committee [Securities and Futures Commission] _48@o^{  
谘询委员会〔证券及期货事务监察委员会〕 n[E/O}3& /  
Advisory Committee on Diversification 经济多元化谘询委员会 %mFZ!(  
affidavit 誓章；遗产申报誓章 Fo.p}j+>  
affidavit of no receipt 述明无收款的誓章 i8nzPKF2$3  
affiliate 联号；联营公司；附属公司 JmBe1"hs  
affiliated company 附属公司；联号；联营公司 T8t_+|( G  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 HSG7jC'_  
affordability 负担能力 pP|LSrY!  
African Development Bank [AfDB] 非洲开发银行 v$d^>+Y#  
after-acquired property 事后取得的财产 0wE)1w<C~  
after-hours dealing 市后交易 N+nv#]{  
after-tax profit 税后盈利；税后利润；税后溢利 {kOTQG?y  
agency agreement 代理协议 c,L{Qv"n{  
agency expenses 代理机构的开支 <FofRFaS  
agency fee 代理费 _C4N6YdU  
Agency Law 《代理法》 -Cc2|~n  
agent 代理人；承销人 9%iv?/o*L  
agent of company 公司代理人 1e)5D& njS  
agent's fee 代理人费；经纪费 crlCN  
aggregate 总计；总数；总体数字 >HRL@~~Z  
aggregate amount 总款额；总额 ,t|qhJF  
aggregate assets and liabilities 总体资产与负债 EC8Fapy  
aggregate at constant price 按固定价格计算的总体数字 Vjqs\  
aggregate demand 总需求 ^
&!iqK2o  
aggregate gross position 总持仓量 T`W37fz0  
aggregate limit 总限额 tO~o-R  
aggregate of salaries tax 合计薪俸税 =IEei{  
aggregate performance 总体表现；总体业绩 (yO8G-Z0  
aggregate supply 总体供应 /oC@:7  
aggregate surplus 总盈余 bH`r=@.:cu  
aggregate total 整体总额 `
)n/J+g  
aggregate value 总值；合计价值 IfzW%UL  
aggregated basis 合计基准 []<N@a6VA>  
aggregated net chargeable income 合计应课税入息实额 g!
I0UAm  
aggregation 合并计算；合计；总和 neBc
S[  
aggregation of incomes of husband and wife 夫妇入息合并计算 QdK PzjA  
aggregation of property 财产的总和 8;<3Tyjzu  
agio 差价；贴水 Aq,&p,m03  
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》 HLb`'TC3r+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment K06x7W  
《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》 $Ma*qEB  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %T,cR>lw  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Lgrpy  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment b~Un=-@5a  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bZCNW$C3l  
agreement for a settlement 授产协议 ,tl(\
4n  
agreement for assignment 转让协议 Cm%xI&Y  
agreement for sale 售卖协议；买卖协议 Lt2<3DB  
agreement for sale and purchase 买卖协议 tk66Ggi[K  
agreement for the payment of interest 支付利息协议 "VgPaz
#  
agreement for the repayment of money 还款协议 J|@kF!6  
agreement of reinsurance 再保险协议 =v6qr~  
Agricultural Bank of China 中国农业银行 2B[I- K s  
air passenger departure tax 飞机乘客离境税 _r?.%]\.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ppR;v  
airport tax 机场税 |*y'H*  
alcohol duty 酒精税 bF c %  
alienation 让与；让渡；转让 qt=nN-AC(  
alimony 生活费；赡养费 PNRZUZ4Z|  
All Ordinaries Index [AOI] 所有普通股指数 cL^r^kL("  
all risks 全险；综合险 Jk_}y  
All Sales Record for Stock Market 《股票市场成交报告》 4=C7V,a  
Allied Capital Resources Limited 新联财务有限公司 c^8csQ fG  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 r%FfJM@!  
allocation letter 拨款信件 ij&T\):d  
allocation of fund 分配款项；预留款项 qs3V2lvYw{  
allocation of profit 利润分配；溢利分配 UUR` m  
allocation warrant 拨款令 LDYk\[81  
allotment 分配；配股 S&{#sl#e  
allotment notice 股份配售通知；配股通知 m98w0D@Ee  
allotment of shares 股份分配
fa2hQJ02  
allowable 可获宽免；免税的 ';KZ.D  
allowable business loss 可扣除的营业亏损 g;\_MbfP  
allowable expenses 可扣税的支出 <>R\lPI2  
allowance 免税额；津贴；备抵；准备金 VL8yL`~zc.  
allowance for debts 债项的免税额 NflRNu:-  
allowance for depreciation by wear and tear 耗损折旧免税额 R@lA5w  
allowance for funeral expenses 殡殓费的免税额 `FRd
o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x]pZcx9  
allowance for repairs and outgoings 修葺及支出方面的免税额 J9q[u[QZ9O  
allowance to debtor 给债务人的津贴 ;, ^AR{+x  
alteration of capital 资本更改 Xo ,U$zE  
alternate trustee 候补受托人 QP<vjj%  
amalgamation 合并 VdF<#(
X+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #iAw/a0&  
ambit of charges 征税范围；收费范围 4N_iHe5U  
amended valuation 经修订的估值 ]<:qMLg  
American Commodities Exchange 美国商品交易所 zTW)SX_O  
American Express Bank Limited 美国运通银行 ;C~:C^Q\H  
American Stock Exchange 美国证券交易所 *9|*21  
amortization 摊销 Vy@0Got5=  
amount due from banks 存放银行同业的款项 s E0ldN"  
amount due from banks abroad 存放海外银行同业的款项 Km!~zG7<  
amount due from holding companies 控股公司欠款 MBO>.M$B  
amount due from local banks 存放本港银行同业的款项 fB`7f $[  
amount due to banks 银行同业的存款 mM\jU5P:^  
amount due to banks abroad 海外银行同业的存款 RZTC+ylj  
amount due to holding companies 控股公司存款 llRQxk  
amount due to local banks 本港银行同业的存款 9 $Ud\
 
amount due to outport banks 外埠银行同业的存款 B;^YHWJ6i  
amount for note issue 发行纸币的款额  y aL
c~K  
amount of bond 担保契据的款额 v<V9Z <ub  
amount of consideration 代价款额 <iNxtD0  
amount of contribution 供款数额 o`~%}3  
amount of indebtedness 负债款额 {]3Rk  
amount of principal of the loan 贷款本金额 5sguv^;C5  
amount of rates chargeable 应征差饷数额 Oi,:
q&  
amount of share capital 股本额 _OvIi~KW+  
amount of sums assured 承保款额 0` UrB:  
amount of variation 变动幅度 6w*q~{"(
 
amount of vote 拨款数额 1LonYAHF  
amount payable 应付款额 *Fm#Qek  
amount receivable 应收款额 <a)L5<#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U_ *K%h\m  
analysis 分析 `m=u2kxY  
ancillary risk 附属风险 0)E`6s#M  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,]Q i/m  
annual accounting date 年结日期 +~!\;71:f  
annual allowance 每年免税额；年积金；年度津贴；年津 !R3ZyZcX  
annual balance 年度余额 :y3e-lr  
annual disposable income 每年可动用收入 m$80D,3  
annual estimates 周年预算 [hXnw'Im/  
annual fee 年费 ;*q  
annual general meeting 周年大会 31`Eq*Y)4  
annual growth rate 年增率；每年增长率 (cdtUE8  
annual long-term supplement 长期个案每年补助金 B'~CFj0W%=  
annual pensionable emolument 可供计算退休金的年薪 BM_Rlcx~  
annual report 年报 \@hq7:Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %G/j+Pf  
annual return 周年报表；周年申报表；每年报税表格 zjUT:#(k  
Annual Return Rules 《周年报表规则》 2pV@CT  
annual review of consumer prices 每年消费物价回顾 W~2T/~M  
annual roll-forward basis 逐年延展方式 ^eY% T5K   
annual salary 年薪 [FN4_  
annual statement 年度报表；年度决算表 y3Lq"?h  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Nk@ag)  
annuitant 年金受益人 'D17]Lp~.  
annuity 年金 {5J: ]{p  
annuity contract 年金合约 0uwe,;   
annuity on human life 人寿年金 x5"F`T>Y  
antecedent debt 先前的债项 khS >  
ante-dated cheque 倒填日期支票 Xi"<'E3_  
anticipated expenditure 预期开支
5MmSQ_  
anticipated net profit 预期纯利 c
^%&-],  
anticipated revenue 预期收入 Nd;,Wz]  
anti-inflation measure 反通货膨胀措施 ODE^;:z !  
anti-inflationary stance 反通货膨胀立场 JF-ew"o<E  
apparent deficit 表面赤字 *8#]3M]  
apparent financial solvency 表面偿债能力 Z!SFJ{  
apparent partner 表面合伙人 :+$/B N:iO  
application for personal assessment 个人入息课税申请书 <OA[u-ph%S  
application of fund 资金应用 -A)XYz  
application to release as liquidator and to destruct the books of accounts and documents _MST8  
申请免除清盘人职务及毁灭帐簿与文件 M;zJ1  
appointed actuary 委任精算师 4}MZB*);0  
appointed auditor 委任核数师；委任审计师 !Ng~;2GoA  
appointed trustee 委任的受托人 PDtLJt$  
appointer 委任人 ebmU~6v k  
apportioned pro rata 按比例分摊 8*m=U@5]  
apportionment 分配；分摊 $ITh)#Nj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >4x~US[VB  
apportionment formula 分摊方程式 8>l#F<@5  
apportionment of estate duty 遗产税的分摊 ua HB\Uc  
appraisal 估价；评估  ~N=$%C  
appreciable growth 可观增长 MaQ`7U5 |e  
appreciable impact 显着影响 #oQDt'  
appreciable increase 可观增长 U5pg<xI  
appreciation 增值；升值 [r;hF  
appreciation against other currencies 相对其他货币升值 A.>TD
=Nz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '>0rp\jC  
appreciation tax 增值税 HI*j6H?\  
appropriation 拨款；拨用；拨付 'X{J~fEI!  
appropriation account 拨款帐目 =BNS3W6  
Appropriation Bill 拨款法案 {c\KiWN  
appropriation-in-aid system 补助拨款办法 +tSfx  
approved assets 核准资产 HDV$y=oHh  
approved basket stock 认可一篮子证券 dlB?/J<  
approved budget 核准预算 @A;Ouu(  
approved charitable donation 认可慈善捐款 fjwUh>[ }  
approved charitable institution 认可慈善机构 'awZ-$#  
approved currency 核准货币；认可货币 "5@k\?x"  
approved estimates 核准预算 R<FW?z*  
approved estimates of expenditure 核准开支预算 &R~)/y0]  
approved overseas insurer 核准海外保险人 OZed+t=  
approved overseas trust company 核准海外信托公司 ^DWhIxBh  
approved pooled investment fund 核准汇集投资基金 nD/; Gq  
approved provident fund scheme 认可公积金计划 +PGtO9}B  
approved provision 核准拨款 ]v6s](CE  
approved redeemable share 核准可赎回股份 Weu%&u-  
approved regional stock 认可地区性证券 s%p,cz; ,  
approved retirement scheme 认可退休金计划 v#WD$9QWs  
approved subordinated loan 核准附属贷款 .6xIg+  
arbitrage 套戥；套汇；套利 wjnQK  
arbitrageur 套戥者；套汇者 p?qW;1  
arbitrary amount 临时款项 0b~{l;  
arrangement 措施；安排；协定 DS]C`aM9  
arrears 欠款 @h$4Mt7N  
arrears of pay 欠付薪酬 }8,[B50  
arrears of revenue 逾期未收税款；逾期未收的帐项 %tC3@S  
articles of association 组织章程；组织细则；组织章程细则 LA%t'n h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hfQx$cv6  
ascertainment of profit 确定利润 rbD}fUg  
"Asia Clear" “亚洲结算系统” s_`=ugue  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %\ef Mhn  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 A(dWAe,  
Asian Development Fund [ADF] 亚洲发展基金 =n73bm  
Asian dollar bond 亚洲美元债券 ~!A*@aC  
Asian dollar market 亚洲美元市场 O!=ae|  
Asian dollar rate 亚洲美元利率 U6M3,"?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 '}|sRuftb  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 pcl'!8&7  
asked price 沽盘；喊价；索价；卖方报价 ?}D|]i34  
assessable income 应评税入息 c
6"hk_  
assessable loss 应评税亏损 u{SJ#3C5  
assessable profit 应评税利润 ~Vf+@_G8`  
assessable value 应评税值 map#4\  
assessed profit 估定利润 *4<Kz{NF  
assessed value 经评估价值 f#3U,n8:  
assessment 评税；评定；估价；评税单 +_h1JE_}D  
assessment number 评税编号；估价编号 ; M%n=+[O  
assessment of additional tax 补加税评税 1s@%q <  
assessment of performance 业绩评估；实绩评价 se:lKZZ]  
Assessor 评税主任 ` e~nn  
asset price bubbles 资产价格泡沫 XKEd~2h<y  
asset-backed securities 具资产保证的证券 FBCi,_ \4  
assets accretion 资产增值 4LfD{-_uW  
assets and liabilities 资产与负债 D3BNA]P\2@  
assets betterment statement 资产递增表；资产改进表 lm 1Mz  
assets lending 实物放款；有抵押贷款 w?LDaSz\t  
assets of the company passing on the death 死者去世时转移的公司资产 Aa#WhF  
assets pledged as security for liabilities 用作负债抵押的资产 [LHx9(,NM  
assets portfolio 资产投资组合 2kS]:4)T  
assets price 资产价格 hb_J.Q  
assets quality 资产质素 j(*ZPo>oD  
assets realization 资产变现 zYW+Goz/C  
assets refinancing arrangement 资产再集资安排 rnV\O L  
assets securitization 资产证券化 =ZaTD-%id  
assets situated outside Hong Kong 在香港以外地方的资产 l(CMP!mY  
assets stripping 削减资产；拆卖资产 3TDjWW;#~  
assets value 资产值 4Sq[I  
assignee 承让人 NWt`X!  
assignment 转让；转让书；转让契 :XP/`%:  
assignment of interest 权益转让 r- :u*  
assignment of letters patent and trade mark 专利证书及商标转让 `- \J/I  
assignment of property 物业转让；物业转让书 bZB7t`C5  
assignment right 转让权 fA k]]PU  
assignor 转让人 XYM 5'  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 e[(XR_EY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 e/p2| 4;  
associate member 附属会员 os3jpFeG'  
associated body corporate 相联法人团体 >5aZ
?#TS1  
associated company 相联公司；联属公司 &H`AS6  
associated corporation 相联法团 "Y> #=>8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Hlr[x  
公认会计师公会〔英国〕 dV( "g],  
Association of Futures Exchange Brokers 香港期货经纪协会 :'pLuN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 1zDat@<H  
association of underwriters 承保人组织 1@}`dc  
assumption of control 接管 M!9gOAQP  
assurance 担保；保险；转易；转易书 0^L>J"o  
assurance of interest 权益的转易 M'n2j  
at 19XX price 按一九ＸＸ年价格计算 _=wu>h&7  
at a discount 按赔价计算；按贴水价格计算；打折扣 fXV+aZ  
at a premium 按溢价计算；按升水价格计算 K>tubLYh  
at call 通知付款；按通知 _Prh&Q1zs  
at constant market price 按固定市价计算 !\DlX|  
at constant price 按固定价格计算 Ob+Rnfx37  
at cost 按成本计算 l. 9 i `  
at current market price 按当时市价计算；按现时市价计算 IsC`r7  
at current price 按当时价格计算；按现时价格计算 'F)93SwU  
at factor cost 按要素成本计算；按生产要素成本计算 ZJ$nHS?ra  
at money-of-the-day price 按付款当日价格计算 " aEk#W  
at or better 按指定或较佳价位〔买卖指令〕 7Ntt#C;]U  
at par 按面值计算；平价 )H'SU_YU  
at sight 见票即付 V?.')?'V  
at the close 按收市盘 907N;r  
at the opening 按开市盘 Cm~Pn"K_]  
attestation 见证；见证条款 NM`5hd{  
at-the-money option 平价期权 /{[Y l[{"<  
attorney 受权人；受托代表人 zXop@"(e  
attornment 新拥有人承认书 .;1tu+S  
attributable profit 可归属利润 _DlX F  
attributable share value 可归属股份价值 Hz*5ZIw  
Auckland Stock Exchange 奥克兰证券交易所 A*$JF>`7  
auction 拍卖 ~6)A/]6  
auctioneer 拍卖商 %z0;77[1I  
audit 审计；核数 GV+K] KDI  
Audit Commission 审计署 ;77#$H8)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <?Z[X{  
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〕 Hd/|f;  
audit review 帐目审查 zA ; 7Nv$3  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {Tps3{|wt  
audited account 审计帐目；经审计的帐目 &y7<h>z  
audited annual account 经审计的周年帐目 95wi~^^  
audited balance sheet 经审计的资产负债表 1[; 7Ay  
auditor 核数师；核数主任；审计师 H'Oy._,]t  
auditor's certificate 核数师证明书；审计师证明书 {CO]wqEj  
auditor's report 核数师报告；审计师报告 u["3| `C5  
Aussie bond 澳元债券 H8'q Y  
austerity budget 紧缩预算 0gLl>tF[H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 K~C6dy  
Australia All Ordinaries Index 澳洲所有普通股票指数 \4/zvlo]h  
Australian Dollar [AUD] 澳元 D<16m<b  
Australian Options Market 澳大利亚期权市场 hLv~N}  
Australian Securities Commission 澳洲证券事务监察委员会 g+X .8>=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r+0<A.''a  
Australian Stock Exchange 澳大利亚证券交易所 #cnh ~O  
Austrian Schilling [ATS] 奥地利先令 0Z m^6T  
authentication 认证；鉴证 gPW% *|D,  
authority to purchase 委托购买证；委购书 :aIS>
6  
authorization 认可；核准；授权；授权书 DR%16y<h  
authorization by direction 指示授权 17 k9h?s*  
authorization by instruction 指令授权 nQtp4  
authorization by warrant 令状授权 B2R^oL'}  
authorization of unit trust 单位信托的认可 3Uy48ue  
authorized agent 指定代理人 Xxz_h*  
authorized capital 法定资本 JNJ96wnX1  
authorized clerk 出市员 K&\ q6bU  
authorized dealer 认可交易商  y[C++Q  
authorized financial institution 认可财务机构 NrVE[Z#  
authorized fund 认可基金 |=o)|z2  
authorized fund house 获授权的基金公司；认可基金公司 Q[wTV3d  
authorized institution 认可机构 Un~8N  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 c)b/"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \~r`2p-K  
authorized insurer 获授权保险人；获认可承保人 -J06H&/k  
authorized investment 特准投资项目 1Zh4)6x  
authorized person 获授权人 f*:DH4g }B  
authorized representative 获授权代表 ~\{a<-R  
authorized share capital 法定股本 M3 TsalF  
automated quotation system 自动报价系统 R [[ #r5q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] x(tf0[g  
自动交易系统〔香港期货交易所有限公司〕 v
>[U*E  
automatic adjustment mechanism 自动调整机制 z>6hK:27  
automatic adjustment system 自动调整系统 pz hPEp;  
Automatic Clearing House 自动票据交换所 -
K@mjN  
automatic exchange rates accumulation system 自动化汇率累集系统 >iKbn  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @mJ#~@*(  
automatic teller machine [ATM] 自动柜员机 1Mtm?3Pt  
autopay 自动转帐 Z)7|m  
available assets 可用资产 UA8*8%v  
available fiscal reserve 现存财政储备 dPm_jX  
available profit 可用利润 g0Ff$-#7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m-v0=+~&  
average 平均；平均数；海损 `xq/<U;i  
average basic salary 平均基本薪金 vT&) 5nN  
average consumer expenditure 平均消费开支；一般消费开支
Rt9S  
average cost 平均成本 `q$a p$?  
average cost of land production 增辟土地平均成本 YjR`}rdwo  
average daily turnover 平均每日成交额 r3BQo[ 't  
average daily wage rate 平均每日工资率 TOx >Z  
average expenditure pattern 平均开支模式 0#d:<+4D  
average growth rate 平均增长率 !P"@oJ/Yy_  
average net fixed assets 固定资产平均净值 [
Nw%fuB  
average of relatives 相对价格平均数 ,pHQv(K/  
average price 平均价格 b)(rlX  
average propensity to consume 平均消费倾向；一般消费倾向 ;S5J"1)O~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 j`o_Stbg  
average rate 平均率 g.wDg  
average revenue 平均收入；平均收益 .*k$abb  
average stock 平均库存；平均存货 h6(\ tRd!\  
average yearly rent 平均年租 O!U8"Yr$  
avoidance of double taxation 避免双重课税 y(fJ{k   
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 {y%cTuC=  
!x$6wzKa  
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