一些有用的会计术语(也不知道发的地方对不对)A

A: zw2qv'  
A share Ａ股；甲类股份 o+}>E31a  
abatement of tax 减税；减扣免税额 xE{PsN1 X;  
ABN AMRO Bank N.V. 荷兰银行 per$%;5E"  
above-the-line expenditure 线上项目支出；经常预算支出 k Q Sx65  
above-the-line receipt 线上项目收入；经常预算收入 R&vV!d  
ABSA Asia Limited 南非联合亚洲有限公司 YA?46[:  
absolute change 绝对数值变更 $;k2b4u  
absolute expenditure 实际开支 2#y-3y<G  
absolute guideline figure 绝对准则数字 Qp?+G~*  
absolute interest 绝对权益 9/yE\p.  
absolute order of discharge 绝对破产解除令 KscugX*x  
absolute profit margin 绝对利润幅度 PfrzrRahb  
absolute value 实值；绝对值 n7>L&?N#y#  
absolutely vested interest 绝对既得权益 "t ^yM`$5[  
absorbed cost 已吸收成本；已分摊成本 {S$]I)tV  
absorption 吸收；分摊；合并 mdNIC  
absorption rate 吸收率；摊配率；分摊率 sMZ90Q$  
ACB Finance Limited 亚洲商业财务有限公司 m-wK8]t9  
acceptable form of reciprocity 合理的互惠条件 9 SBVp6'  
acceptable rate 适当利率；适当汇率 Rr%CP[bH  
acceptance agreement 承兑协议 [$x&J6jF.  
acceptance for honour 参加承兑 ]-2Q0wTj  
acceptor 承兑人；接受人；受票人 ukInS:7  
acceptor for honour 参加承兑人 #a$k3C  
accident insurance 意外保险 w4<n=k  
Accident Insurance Association of Hong Kong 香港意外保险公会 :(?F(Q^  
accident insurance scheme 意外保险计划 Vw@?t(l>  
accident year basis 意外年度基准 'xG:v)(  
accommodation 通融；贷款 R=co2 5  
accommodation bill 通融票据；空头票据 =N~*`5|rk  
accommodation party 汇票代发人 \LEUreTn  
account balance 帐户余额；帐户结余 g><*qd?t  
account book 帐簿 izvwXC  
account collected in advance 预收款项 ';vLj1v
 
account current book 往来帐簿 _U<r@  
account of after-acquired property 事后取得的财产报告 E3~Wyfd7  
account of defaulter 拖欠帐目 x("V+y*  
account payable 应付帐款 1SwKd*aRR?  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 GKg&lM!O$  
account receivable 应收帐款 3~ptD5@WF  
account receivable report 应收帐款报表 ^C|N  
account statement 结单；帐单；会计财务报表 k^i\<@v  
account title 帐户名称；会计科目 YqEB%Y~N+  
accountant's report 会计师报告 R2Y.s^  
Accountant's Report Rules 会计师报告规则 -~rZ| W~v  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5 A2u|UU  
Accounting Arrangements 《会计安排》 !5VT[w 1  
accounting basis 会计基础 IE0hC\C}  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~\yk{1S  
Accounting Circular 《会计通告》 vIQu"J&fE  
accounting class 会计类别 )wb&kug-  
accounting date 记帐日期；会计结算日期 <l`xP)] X  
accounting for money 款项核算 _@/nc:)H  
Accounting Officer 会计主任 I #bta  
accounting period 会计报告期；会计期 J+:gIszsWT  
accounting policy 会计政策；会计方针 >s;>"]  
accounting practice 会计惯例 mE)I(< %  
accounting principle 会计准则 /4M~ 6LT`  
accounting record 会计记录 vxt<}h5J/!  
accounting report 会计报告 +#LD@)G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q|] 9  
Accounting Society of China 中国会计学会 mh:eUFe  
accounting statement 会计报表 ^!j,d_)b!  
accounting system 会计制度；会计系统 huT
WoMU  
accounting transaction 会计事项；帐务交易 n]<>$  
accounting treatment 会计处理 Xf/qUa
o  
accounting year 会计年度 _Z0O]>KH  
accretion 增值；添加 #[ TOe  
accrual 应计项目；应累算数目 ]7/6u.G7R  
accrual basis 应计制；权责发生制 mNDd>4%H_  
accrual basis accounting 应计制会计；权责发生制会计 CYHo~VIK  
accrue 应累算；应计 g54b}vzm  
accrued benefit 应累算利益 1R"?X'w  
accrued charges 应计费用 H]<@\g*l@P  
accrued cumulative preference share dividend 应累算的累积优先股股息 >J['so2Bf  
accrued expenses 应累算费用 s+@`Z*B5  
accrued interest payable 应付利息；应计未付利息 &~&nJr  
accrued interest receivable 应收利息；应计未收利息 ?(2^lH~6h  
accrued right 累算权益 QG8X{'  
accruing profit 应累算的利润 *,y
.%`o  
accumulated fiscal reserve 累积财政储备 _@_w
6Rh  
accumulated profit 累积利润；滚存溢利 'g#EBy  
accumulated reserve 累积储备 7|Bg--G1  
accumulation of surplus income 累积收益盈余 "b `R_gG9  
acquired assets 既得资产 (O`2$~mIM  
acquisition 收购；购置；取得 0w9[Z  
acquisition cost 购置成本 )oCb9K:km  
acquisition expenses 购置费用 '.5_
L8  
acquisition of 100% interest 收购全部股权 7dq*e4z)  
acquisition of control 取得控制权 # M18&ld,r  
acquisition of fixed assets 购置固定资产 h3BDHz,  
acquisition of shell “买壳” qP4vH]  
acquisition price 收购价 6_a~ 4_#  
act of God 天灾 EpdSsfDP  
acting partner 执事合伙人 }\oy%]_mY  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3OvQ,^[J4  
active partner 积极参与的合伙人 2(s-8E:  
active trading 交投活跃 t` f.HJe  
actual circulation 实际流通 Re]7G.y  
actual cost 实际成本 y=qiGi[Nc  
actual expenditure 实际开支；实际支出 -d8U Hc  
actual income 实际入息；实际收入；实际收益 2r*Yd(e  
actual market 现货市场 fb;y*-?#  
actual price 现货价；实际价格 K)_DaTmi)  
actual profit 实际利润 j3_vh<U\  
actual quotation 实盘；实际价位；实际报价 /{sFrEMP\  
actual year basis 按实际年度计算 89+Q^79m  
actuals 实货 eUZvJTE  
actuarial investigation 精算调查 Z+M* z;  
actuarial principle 精算原则 N799@:.  
actuarial report 精算师报告 $^Z
ugD  
Actuarial Society of Hong Kong 香港精算学会 `44 }kkBT  
actuarial valuation 精算师估值 r{ }&* Y  
actuary 精算师 5fuB((fd(  
ad referendum agreement 暂定协议；有待覆核的协定 |x$2-RUP  
ad valorem duty 从价税；按值征税 6ntduXeNVh  
ad valorem duty system 从价税制 3 6-Sw  
ad valorem fee 从价费 M.h8Kr!.  
ad valorem tariff 从价关税 w^N3Ma  
additional allowance 额外免税额 Pp~:e}  
additional amount for unexpired risk 未过期风险的额外款额 sUTfY|<7|  
additional assessable profit 补加应评税利润 *-lw2M9V  
additional assessment 补加评税 Lju)q6  
additional commitment 额外承担 x17K8De  
additional commitment vote 额外承担拨款 P8\bi"iiN  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p0bMgP  
additional dependent parent allowance 供养父母额外免税额 5* 3T+OK  
additional provision 额外拨款 5rPK7Jh`B  
additional stamp duty 附加印花税 l6z}D;4  
additional tax 补加税罚款；补加税款 {wy#HYhv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x2@W,?oPm  
adjudged bankrupt 被裁定破产 U%T{~f  
adjudicated bankrupt 裁定破产人 bS"zp6Di  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~Jlo>  
adjudication of bankruptcy 裁定破产；宣告破产 kHx6]<  
adjudication of insolvency 裁定无力偿还债务 Bq*aP*jv  
adjusted actual 经调整的实数；调整后的实数 }Gi4`Es  
adjusted current assets 经调整的流动资产；调整后的流动资产 p&Ev"xhs  
adjusted figure 经调整的数字；调整后的数额 V0/O T~gS8  
adjusted liabilities 经调整的负债；调整后的负债 alz2F.%Y  
adjusted loss 经调整的亏损；调整后的亏损 CTh!|mG  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ReZ&SNJ  
adjusted profit 经调整的利润；调整后的利润 ZgH(,g,TU  
adjusted surplus 经调整的盈余额；调整后的盈余额 s$PPJJT{b  
adjusted value 经调整的价值；调整后的价值 +L
>?kr[i[  
adjustment 调整；修订；理算〔保险〕 WB(Gx_o3  
adjustment centre 调剂中心 S3F8Chk5  
adjustment lag 调整过程的时间差距；调整时差 ]aqg{XdGt  
adjustment mechanism 调整机制 pj/w9j G6  
adjustment of loss 亏损调整 TL*8h7.(  
adjustment process 调整过程；调整程序 ;rjd?r  
adjustment range 调整幅度 de$0DfK  
administered exchange rate 受管制汇率 ,d~6LXr<fM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 R(dOQ. ;  
administration expenses 行政费用 D N#OLk  
administration fee 手续费；行政费 ZGZ+BOFL  
administration in bankruptcy 破产管理 ON q=bI*  
administration order 遗产管理令 eR*y<K(d  
administrator 管理人；遗产管理人 Aat-938FP6  
administrator of the estate 遗产管理人 b@ S.  
admission of debt 债项承认书 @teNT"  
admission of proof 接纳债权证明 G.y~*5?#  
advance 放贷款项；垫付款项；预支款项；预付款项 XJ{b_h#N  
advance account 暂支帐目；预付款帐户 o'auCa,N  
advance compensation 预付补偿金 p"ElO,\  
advance from shareholder 股东垫款 '3eL^Aq  
advance pending reimbursement 预支以待日后付还 %FSY}
65  
advanced economy 先进经济体系 lJ$j[Y  
advancement 预付；预付财产 9:1[4o)~  
advances warrant 垫款令 W&H
F*Aw  
advancing 贷出 jGaI6G'N  
adverse balance 逆差 qG?svt  
adverse exchange 逆汇 F!pgec%]'  
advertisement addressed to shareholders 在报章刊登的致股东通告 v>oWk:iJP  
advice for collection 托收通知书 9W+RUh^W  
advice of drawing 提款通知书；汇票通知书 F* h\#?  
advice of payment 付款通知 9?L,DThQ  
Advisory Committee [Securities and Futures Commission] KVA~|j B  
谘询委员会〔证券及期货事务监察委员会〕 R[T94U  
Advisory Committee on Diversification 经济多元化谘询委员会 22_%u=p-|  
affidavit 誓章；遗产申报誓章 SdM@7%UK  
affidavit of no receipt 述明无收款的誓章 71(C@/J  
affiliate 联号；联营公司；附属公司
Z(0sMOaX  
affiliated company 附属公司；联号；联营公司 Pt^SlX^MM
 
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zEN3Nn.8  
affordability 负担能力 y)]L>o~  
African Development Bank [AfDB] 非洲开发银行 fOtzbYVC  
after-acquired property 事后取得的财产 JK_(!  
after-hours dealing 市后交易 qr|v|Ejd~  
after-tax profit 税后盈利；税后利润；税后溢利 0oiz V;B5%  
agency agreement 代理协议 [8$
K i$;  
agency expenses 代理机构的开支 yK"T5^o  
agency fee 代理费 " _{o}
8L  
Agency Law 《代理法》 OD~B2MpM>  
agent 代理人；承销人 Yv ZcG3@c3  
agent of company 公司代理人 C]'ru  
agent's fee 代理人费；经纪费 I?Fv!5p  
aggregate 总计；总数；总体数字 &8R!`uh1  
aggregate amount 总款额；总额 :,[=g$CT:  
aggregate assets and liabilities 总体资产与负债 h-+GS%  
aggregate at constant price 按固定价格计算的总体数字 ~f5g\n;  
aggregate demand 总需求 E Zh.*u@^r  
aggregate gross position 总持仓量 #
BLmT-cl  
aggregate limit 总限额 _dk/SWb)  
aggregate of salaries tax 合计薪俸税 iB0#Z
_  
aggregate performance 总体表现；总体业绩 M*n@djL$\~  
aggregate supply 总体供应 &w7Ev21  
aggregate surplus 总盈余 *Tyr  
aggregate total 整体总额 2n|]&D3V"'  
aggregate value 总值；合计价值 r>Rm=eKJ  
aggregated basis 合计基准 v"3($?au0  
aggregated net chargeable income 合计应课税入息实额 Li8$Rb~q  
aggregation 合并计算；合计；总和 &K@ RTgb  
aggregation of incomes of husband and wife 夫妇入息合并计算 _Cnl|'  
aggregation of property 财产的总和 b`yb{& ,?  
agio 差价；贴水 T2/lvvG  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 &U7INUL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment PbpnjvVrM  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 v62O+{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H68~5lJY^]  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 S#{g
Cc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (eEs0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T\3aT  
agreement for a settlement 授产协议 5N.-m;s  
agreement for assignment 转让协议 BK;Gh0mp  
agreement for sale 售卖协议；买卖协议 {.mPe|  
agreement for sale and purchase 买卖协议 Oll,;{<O  
agreement for the payment of interest 支付利息协议 TP R$oO2  
agreement for the repayment of money 还款协议 f:hsE  
agreement of reinsurance 再保险协议 !${7)=|=1  
Agricultural Bank of China 中国农业银行 !]*Cwbh. u  
air passenger departure tax 飞机乘客离境税 uzgQ_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 JDp{d c  
airport tax 机场税 yMVlTO  
alcohol duty 酒精税 ;FfDi*S7  
alienation 让与；让渡；转让 3 jRI@  
alimony 生活费；赡养费 mMSQW6~j  
All Ordinaries Index [AOI] 所有普通股指数 <g3)!VR^q  
all risks 全险；综合险 +p"}F PIK  
All Sales Record for Stock Market 《股票市场成交报告》 mJN*DP{  
Allied Capital Resources Limited 新联财务有限公司 H.=S08c3kA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 P~d&PhOe  
allocation letter 拨款信件 x4=Sm0Ro|V  
allocation of fund 分配款项；预留款项 *3Qwmom  
allocation of profit 利润分配；溢利分配 oQ:.pq{T  
allocation warrant 拨款令 d.Im{-S  
allotment 分配；配股 aTLu7C\-e  
allotment notice 股份配售通知；配股通知 pEp`Z,p  
allotment of shares 股份分配 2*)2c[/0F  
allowable 可获宽免；免税的 R&MdwTa  
allowable business loss 可扣除的营业亏损 VxA?LS`  
allowable expenses 可扣税的支出 rK@XC +`S  
allowance 免税额；津贴；备抵；准备金 o4PJ9x5R!  
allowance for debts 债项的免税额 ~4^~w#R  
allowance for depreciation by wear and tear 耗损折旧免税额 =&~7Q"  
allowance for funeral expenses 殡殓费的免税额 9S_PZH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U_[<,JE  
allowance for repairs and outgoings 修葺及支出方面的免税额 l2Pry'3  
allowance to debtor 给债务人的津贴 uw>O|&!  
alteration of capital 资本更改 e !2SO*O  
alternate trustee 候补受托人 'L$}!H1y  
amalgamation 合并 c0aXOG^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 oqUF_kh  
ambit of charges 征税范围；收费范围 ;U)xZ _Ew~  
amended valuation 经修订的估值 w 8BSY  
American Commodities Exchange 美国商品交易所 W{W8\  
American Express Bank Limited 美国运通银行 1LZ[i89&%  
American Stock Exchange 美国证券交易所 #X t|"Z  
amortization 摊销 kH'zTO1  
amount due from banks 存放银行同业的款项 v1O1-aM  
amount due from banks abroad 存放海外银行同业的款项 :}*  
amount due from holding companies 控股公司欠款 sFbN)Cx  
amount due from local banks 存放本港银行同业的款项 o|G[/o2  
amount due to banks 银行同业的存款 XDQ5qfE|  
amount due to banks abroad 海外银行同业的存款 c$P68$FB  
amount due to holding companies 控股公司存款 JEh(A=Eu>  
amount due to local banks 本港银行同业的存款 kVe4#LT  
amount due to outport banks 外埠银行同业的存款 #
UesXv  
amount for note issue 发行纸币的款额 &m=73RN  
amount of bond 担保契据的款额 j[Q9_0R~lR  
amount of consideration 代价款额 R(AS$<p{!>  
amount of contribution 供款数额 h ]6:`5-  
amount of indebtedness 负债款额 J5Ovj,[EZ  
amount of principal of the loan 贷款本金额 Y!qn[,q8  
amount of rates chargeable 应征差饷数额 m-u0U  
amount of share capital 股本额 H5!e/4iz  
amount of sums assured 承保款额 1tIJ'#6
 
amount of variation 变动幅度 J:Idt}@z  
amount of vote 拨款数额 N}gPf i  
amount payable 应付款额 SUC'o"  
amount receivable 应收款额 fvBL? x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f"RS,]  
analysis 分析 sXaudT  
ancillary risk 附属风险 N3(.7mxo  
annual account 周年帐目；周年帐目报表；年度决算；年结 l9t|@9  
annual accounting date 年结日期 ~J:]cy)Q  
annual allowance 每年免税额；年积金；年度津贴；年津 cw"Ou%  
annual balance 年度余额 9T#${NK  
annual disposable income 每年可动用收入 vdIert?p  
annual estimates 周年预算 )lZoXt_3  
annual fee 年费
Ms 3Sri  
annual general meeting 周年大会 8AQ__&nT  
annual growth rate 年增率；每年增长率 /Os6i&;  
annual long-term supplement 长期个案每年补助金 H):(8/>(  
annual pensionable emolument 可供计算退休金的年薪 `n?Rxhkwp  
annual report 年报 _J"fgxW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IqAML|C  
annual return 周年报表；周年申报表；每年报税表格 Qg]+&8!*  
Annual Return Rules 《周年报表规则》 lG5KZ[/Or  
annual review of consumer prices 每年消费物价回顾 %jJ|4\  
annual roll-forward basis 逐年延展方式 =6'Fm$R  
annual salary 年薪 IOT-R!.5V  
annual statement 年度报表；年度决算表 Marx=cNj
 
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 Ggk#>O G  
annuitant 年金受益人 VVJIJ9L&C  
annuity 年金 mg]t)+PQ  
annuity contract 年金合约 jS ?#c+9  
annuity on human life 人寿年金 ShesJj  
antecedent debt 先前的债项 4<V}Aj8l  
ante-dated cheque 倒填日期支票 |*$0~mA  
anticipated expenditure 预期开支 i__f%j`!W  
anticipated net profit 预期纯利 ,@kLH"a0  
anticipated revenue 预期收入 fE"-W{M  
anti-inflation measure 反通货膨胀措施 _#K?
yP?  
anti-inflationary stance 反通货膨胀立场 7!dj&?  
apparent deficit 表面赤字 m6uFmU*<M}  
apparent financial solvency 表面偿债能力 *#9?9SYSk  
apparent partner 表面合伙人 UC_o;  
application for personal assessment 个人入息课税申请书 Ggry,3X3  
application of fund 资金应用 JNv@MJb}  
application to release as liquidator and to destruct the books of accounts and documents "`NAg  
申请免除清盘人职务及毁灭帐簿与文件 GTM@9^  
appointed actuary 委任精算师 #>M^BOR8  
appointed auditor 委任核数师；委任审计师 K7X*N  
appointed trustee 委任的受托人 2m^qXE$  
appointer 委任人 eLIZ<zzW0}  
apportioned pro rata 按比例分摊 X-*LA*xbN  
apportionment 分配；分摊 fjCFJ_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !dq$qUl/  
apportionment formula 分摊方程式 *ze,
X~8-  
apportionment of estate duty 遗产税的分摊 =o4gW`\z  
appraisal 估价；评估 \%&):OD1  
appreciable growth 可观增长 D"gv:RojD  
appreciable impact 显着影响 C8W_f( i~  
appreciable increase 可观增长 xXlx}C  
appreciation 增值；升值 `S+n,,l  
appreciation against other currencies 相对其他货币升值 U(gYx@   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (mplo|>  
appreciation tax 增值税 ~O~iP8T  
appropriation 拨款；拨用；拨付 EW`3$J;  
appropriation account 拨款帐目 } m"':f  
Appropriation Bill 拨款法案 0avtfQ +f  
appropriation-in-aid system 补助拨款办法 w75Ro6y  
approved assets 核准资产 PeIKx$$Kl{  
approved basket stock 认可一篮子证券 IrUoAQ2xpG  
approved budget 核准预算 n&,X']z.  
approved charitable donation 认可慈善捐款 aJ@lT&.  
approved charitable institution 认可慈善机构 fr'DV/T  
approved currency 核准货币；认可货币 rJh$>V+ '  
approved estimates 核准预算 d_!}9  
approved estimates of expenditure 核准开支预算 zm8k,e +5-  
approved overseas insurer 核准海外保险人 ;d<O/y,:4  
approved overseas trust company 核准海外信托公司 5=\^DeM@ H  
approved pooled investment fund 核准汇集投资基金 V-3;7  
approved provident fund scheme 认可公积金计划 Cp+tcrd_s  
approved provision 核准拨款 0{ _6le]  
approved redeemable share 核准可赎回股份 'P*OzZ4>$  
approved regional stock 认可地区性证券 c/^l2CJ0  
approved retirement scheme 认可退休金计划 4 |bu=
T  
approved subordinated loan 核准附属贷款 fR?'HsQg  
arbitrage 套戥；套汇；套利 %}JSR y  
arbitrageur 套戥者；套汇者 O0;mXH  
arbitrary amount 临时款项 |qVM`,%L  
arrangement 措施；安排；协定 =KAN|5yn  
arrears 欠款 K4-_a{)/  
arrears of pay 欠付薪酬 (|#%omLL  
arrears of revenue 逾期未收税款；逾期未收的帐项 cc3/XBo  
articles of association 组织章程；组织细则；组织章程细则 w/:ibG@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~^'WHuzPy  
ascertainment of profit 确定利润 ?gBFfi  
"Asia Clear" “亚洲结算系统” ~k%XW$cV  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ayh235>a(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Vw3=jIQN:!  
Asian Development Fund [ADF] 亚洲发展基金 .K1wp G[4  
Asian dollar bond 亚洲美元债券 FY-eoq0O3  
Asian dollar market 亚洲美元市场 9kwiG7V1  
Asian dollar rate 亚洲美元利率 Nv|0Z'M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 f|ERZN`uB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \GV'{W+o2  
asked price 沽盘；喊价；索价；卖方报价 ;O|u`fAqT  
assessable income 应评税入息 u@P1`E1Q  
assessable loss 应评税亏损 OsW*@v(  
assessable profit 应评税利润 8 &v)Vi-  
assessable value 应评税值 &O#1*y Z  
assessed profit 估定利润 )?I*zc  
assessed value 经评估价值 c[T@lz(!  
assessment 评税；评定；估价；评税单 cltx(C>  
assessment number 评税编号；估价编号 c$lZ\r"  
assessment of additional tax 补加税评税 mN>(n+ly  
assessment of performance 业绩评估；实绩评价 .s?^y+e_  
Assessor 评税主任 :sw@1  
asset price bubbles 资产价格泡沫 _h`4`r  
asset-backed securities 具资产保证的证券 :Gzp (@<@e  
assets accretion 资产增值 _2)QL  
assets and liabilities 资产与负债 ?o`:V|<v  
assets betterment statement 资产递增表；资产改进表 R](ck
o=  
assets lending 实物放款；有抵押贷款 K"hnGYt?  
assets of the company passing on the death 死者去世时转移的公司资产
4'tY1d  
assets pledged as security for liabilities 用作负债抵押的资产 ]omBq<ox'Y  
assets portfolio 资产投资组合 =p7id5"  
assets price 资产价格 2G<XA  
assets quality 资产质素 Sn^M[}we  
assets realization 资产变现
LM 1Vsh<  
assets refinancing arrangement 资产再集资安排 .;S1HOHz4  
assets securitization 资产证券化 d^v.tYM$N  
assets situated outside Hong Kong 在香港以外地方的资产 [>U2!4=$M  
assets stripping 削减资产；拆卖资产 pe>?m^gz[  
assets value 资产值 Jw>na _FJ  
assignee 承让人
TA8  
assignment 转让；转让书；转让契 OOXP1L  
assignment of interest 权益转让 m.\JO  
assignment of letters patent and trade mark 专利证书及商标转让 +G\i$d;St  
assignment of property 物业转让；物业转让书 u.*}'C>^^v  
assignment right 转让权 4)>S3Yr  
assignor 转让人 KV-h~C  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ;.rY`<|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 JS
tEOQF4  
associate member 附属会员 ]vPdj"7  
associated body corporate 相联法人团体 $pt~?ZZ3-  
associated company 相联公司；联属公司 %mD{rG9  
associated corporation 相联法团 Gd'_X D  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ic4hO>p&  
公认会计师公会〔英国〕 4@Z!?QzW  
Association of Futures Exchange Brokers 香港期货经纪协会 V6h8+|hK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ks %arm&  
association of underwriters 承保人组织 :t;i2Ck  
assumption of control 接管 -3y
  
assurance 担保；保险；转易；转易书 Oqt{ uTI~  
assurance of interest 权益的转易 d(@ ov^e-  
at 19XX price 按一九ＸＸ年价格计算 +JM@kdE5b  
at a discount 按赔价计算；按贴水价格计算；打折扣 f*IvaY  
at a premium 按溢价计算；按升水价格计算 Ed{sC[j=  
at call 通知付款；按通知 LU8:]zOY  
at constant market price 按固定市价计算 ^QG<_Dm]  
at constant price 按固定价格计算 aT+w6{%Z  
at cost 按成本计算 /d/]#T[Z9  
at current market price 按当时市价计算；按现时市价计算 k
sJ 1:_  
at current price 按当时价格计算；按现时价格计算 ImD&~^-_<  
at factor cost 按要素成本计算；按生产要素成本计算 'NCx<0*  
at money-of-the-day price 按付款当日价格计算 $ER9u2  
at or better 按指定或较佳价位〔买卖指令〕 F-M)6&T  
at par 按面值计算；平价 SG1AYUs V  
at sight 见票即付 9qB4\ONXZ  
at the close 按收市盘 O(9*
VoD  
at the opening 按开市盘 gjFQDrz(  
attestation 见证；见证条款 ?<5KLvGv  
at-the-money option 平价期权 QAMcI:5  
attorney 受权人；受托代表人 :XoR~syT  
attornment 新拥有人承认书 IS`ADDU[S  
attributable profit 可归属利润 L@_o*"&j  
attributable share value 可归属股份价值 GXNk
l?#  
Auckland Stock Exchange 奥克兰证券交易所 *~*"p)`<  
auction 拍卖 |5&7;;$  
auctioneer 拍卖商 k*C[-5&#  
audit 审计；核数 *UXa.kT@  
Audit Commission 审计署 \PFjw9s  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2$VSH&  
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〕 feeHXKD|  
audit review 帐目审查 U!K#g_}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 wehiX7y  
audited account 审计帐目；经审计的帐目 J83C]2~7  
audited annual account 经审计的周年帐目 <OJqeUo+*\  
audited balance sheet 经审计的资产负债表 $!_}d  
auditor 核数师；核数主任；审计师 OECVExb@eH  
auditor's certificate 核数师证明书；审计师证明书 yu>;m.e_  
auditor's report 核数师报告；审计师报告 J!dv"Ww"  
Aussie bond 澳元债券 rusYNb1J  
austerity budget 紧缩预算 -w8?Ur1x:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Tj\hAcD  
Australia All Ordinaries Index 澳洲所有普通股票指数 Fg}t{e]3a  
Australian Dollar [AUD] 澳元 ]scr@e  
Australian Options Market 澳大利亚期权市场 'A\0^EvVv  
Australian Securities Commission 澳洲证券事务监察委员会 P"t Dq&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 k,8^RI07@  
Australian Stock Exchange 澳大利亚证券交易所 t]iKU@3  
Austrian Schilling [ATS] 奥地利先令 %K7;ePu  
authentication 认证；鉴证 aGws?<1$  
authority to purchase 委托购买证；委购书 x{GFCy7  
authorization 认可；核准；授权；授权书 so| U&`G  
authorization by direction 指示授权 <X
5ge>.  
authorization by instruction 指令授权 $fT#Wva-\d  
authorization by warrant 令状授权 ,t9CP  
authorization of unit trust 单位信托的认可 -mo4`F  
authorized agent 指定代理人 -7o-d-d F  
authorized capital 法定资本 ac966<
#  
authorized clerk 出市员 gQ%mVJB{(  
authorized dealer 认可交易商 B<$6Dj%L  
authorized financial institution 认可财务机构 -%K}~4J  
authorized fund 认可基金 &%k_BdlkQ  
authorized fund house 获授权的基金公司；认可基金公司 (?lT @RY/  
authorized institution 认可机构 yJlRW!@&:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 RyM29uD  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 IjQgmS~G  
authorized insurer 获授权保险人；获认可承保人 FL&Y/5  
authorized investment 特准投资项目 =^l`c$G<  
authorized person 获授权人 hhI*2|i"L  
authorized representative 获授权代表 Gl6:2  
authorized share capital 法定股本 ]"YXa~
b  
automated quotation system 自动报价系统 w{;~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] oz[G'[\}F  
自动交易系统〔香港期货交易所有限公司〕 ;TwqZw[.  
automatic adjustment mechanism 自动调整机制 m5HMtoU  
automatic adjustment system 自动调整系统 kGakdLl  
Automatic Clearing House 自动票据交换所 8493O x4 O  
automatic exchange rates accumulation system 自动化汇率累集系统 *"6A>:rQs  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =4&"fZ"v  
automatic teller machine [ATM] 自动柜员机 ]@}hyM[D;  
autopay 自动转帐 TC@F*B;  
available assets 可用资产 !1]jk(Z  
available fiscal reserve 现存财政储备 s$0dLEa9  
available profit 可用利润 X &G]ci  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 1!E}A!;  
average 平均；平均数；海损 ]=/?Ooh  
average basic salary 平均基本薪金 Tn(uH17  
average consumer expenditure 平均消费开支；一般消费开支 /+. m.TF  
average cost 平均成本 0 N0< 4b  
average cost of land production 增辟土地平均成本 EaH/Gg3  
average daily turnover 平均每日成交额 [D?d~pB  
average daily wage rate 平均每日工资率 /rK/l  
average expenditure pattern 平均开支模式 g0s4ZI+T  
average growth rate 平均增长率 CDr0QM4k:.  
average net fixed assets 固定资产平均净值 LcNI$g;}Yf  
average of relatives 相对价格平均数 R?N+./{  
average price 平均价格 fjuPGg~  
average propensity to consume 平均消费倾向；一般消费倾向 *#@{&Q(Qh  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ,:V[H8 ?  
average rate 平均率 1:./f|m  
average revenue 平均收入；平均收益 I?%#`Rvu  
average stock 平均库存；平均存货 iU=:YPE+.  
average yearly rent 平均年租 u09D`QPP]  
avoidance of double taxation 避免双重课税 +>c%I&h}`  
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 L&]{GNw  
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