一些有用的会计术语(也不知道发的地方对不对)A

A: hB>FJZQ_  
A share Ａ股；甲类股份 )~$ejS  
abatement of tax 减税；减扣免税额 d7g$9&/q  
ABN AMRO Bank N.V. 荷兰银行 oMM@{Jp  
above-the-line expenditure 线上项目支出；经常预算支出 /'VuMMJ2  
above-the-line receipt 线上项目收入；经常预算收入 1bw$$QXC_  
ABSA Asia Limited 南非联合亚洲有限公司 ODpAMt"  
absolute change 绝对数值变更 {='wGx  
absolute expenditure 实际开支 n]w%bKc-9  
absolute guideline figure 绝对准则数字 @pJ;L1sn   
absolute interest 绝对权益 X}={:T+6s  
absolute order of discharge 绝对破产解除令 `;R$Ji=>  
absolute profit margin 绝对利润幅度 I%[Tosud<  
absolute value 实值；绝对值 K4|fmgcy.  
absolutely vested interest 绝对既得权益 ebL0cK?  
absorbed cost 已吸收成本；已分摊成本 75
P!`9bE  
absorption 吸收；分摊；合并 -; d{}F  
absorption rate 吸收率；摊配率；分摊率 96!2@c{  
ACB Finance Limited 亚洲商业财务有限公司 XF3lS#pt  
acceptable form of reciprocity 合理的互惠条件 tycVcr\(  
acceptable rate 适当利率；适当汇率 1 Cz}|#U  
acceptance agreement 承兑协议 eUu<q/FUMj  
acceptance for honour 参加承兑 ~(c<M>Q8  
acceptor 承兑人；接受人；受票人 :SMf (E 5  
acceptor for honour 参加承兑人 1z,P"?Q  
accident insurance 意外保险 Um-Xb'R*]V  
Accident Insurance Association of Hong Kong 香港意外保险公会 x>K,{{B)X  
accident insurance scheme 意外保险计划 QDK }e:4q  
accident year basis 意外年度基准 6PWw^Cd  
accommodation 通融；贷款 P?8$VAkj  
accommodation bill 通融票据；空头票据 D}ZPgt#   
accommodation party 汇票代发人 !q/Q2N(  
account balance 帐户余额；帐户结余 BdvpG  
account book 帐簿 y{P~!Y
n|  
account collected in advance 预收款项 8<6@O  
account current book 往来帐簿 d[;&2Jz*  
account of after-acquired property 事后取得的财产报告 %[L/JJbP&Z  
account of defaulter 拖欠帐目 &R<K>i  
account payable 应付帐款 HDE5Mg "  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]d|M@v~c4  
account receivable 应收帐款 R5},E  
account receivable report 应收帐款报表 O#8lJ%?  
account statement 结单；帐单；会计财务报表 X,8Zn06
M  
account title 帐户名称；会计科目 _-v$fDrz  
accountant's report 会计师报告  SBi4i;qD  
Accountant's Report Rules 会计师报告规则 :< ]sJfN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 a9 S&n5  
Accounting Arrangements 《会计安排》 TEK#AR  
accounting basis 会计基础 //$^~}wt  
accounting by Official Receiver 破产管理署署长呈交的帐目 w17{2']  
Accounting Circular 《会计通告》 G%jV}
7h  
accounting class 会计类别 X2np.9hie  
accounting date 记帐日期；会计结算日期 /bC@^Y&}  
accounting for money 款项核算 ja{x}n*5  
Accounting Officer 会计主任 }V
m'0  
accounting period 会计报告期；会计期 g+&wgyq5  
accounting policy 会计政策；会计方针 "KC3+
:tm  
accounting practice 会计惯例 B.b sU  
accounting principle 会计准则 =(,kjw88w  
accounting record 会计记录 ST0|2)Lh"  
accounting report 会计报告 iP^[xB~v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %N7G>_+  
Accounting Society of China 中国会计学会 ady SwB  
accounting statement 会计报表 &MrG ,/  
accounting system 会计制度；会计系统 PUd/|Rc/}  
accounting transaction 会计事项；帐务交易 u VUrg;>  
accounting treatment 会计处理 5!6iAS+I  
accounting year 会计年度 _|{pO7x]oG  
accretion 增值；添加 i MS4<`  
accrual 应计项目；应累算数目 S->S
p  
accrual basis 应计制；权责发生制 5VN~?#K  
accrual basis accounting 应计制会计；权责发生制会计 NfCo)C-t  
accrue 应累算；应计 O]25{L  
accrued benefit 应累算利益 WUx2CK2N  
accrued charges 应计费用 yaI jXv  
accrued cumulative preference share dividend 应累算的累积优先股股息 85FzIX-F%  
accrued expenses 应累算费用 Sn;q:e3i{A  
accrued interest payable 应付利息；应计未付利息 BSEP*#s  
accrued interest receivable 应收利息；应计未收利息 Bq
,Pk5b  
accrued right 累算权益 pqbKPpG  
accruing profit 应累算的利润 D/2;b;-  
accumulated fiscal reserve 累积财政储备 u<+RA  
accumulated profit 累积利润；滚存溢利 OtT*)8*c  
accumulated reserve 累积储备 aMgg[g9>t  
accumulation of surplus income 累积收益盈余 EY:EpVin  
acquired assets 既得资产 M?ElD1#Z  
acquisition 收购；购置；取得 _UF'Cf+Y  
acquisition cost 购置成本 kRiZ6mn  
acquisition expenses 购置费用 Ao9|t;i  
acquisition of 100% interest 收购全部股权 gX5.u9%C\  
acquisition of control 取得控制权 [s-!tE3-  
acquisition of fixed assets 购置固定资产 iA"H*0  
acquisition of shell “买壳” #vcQ =%;O  
acquisition price 收购价 s*>B"#En  
act of God 天灾 !-B|x0fs  
acting partner 执事合伙人 -K5u5l}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 o-A
Ax#@  
active partner 积极参与的合伙人 aQ1n1OBr  
active trading 交投活跃 evyA#~o  
actual circulation 实际流通 <$nMqUu0  
actual cost 实际成本 H]0(GLvH  
actual expenditure 实际开支；实际支出 1lv.@-  
actual income 实际入息；实际收入；实际收益 lR]SGdY  
actual market 现货市场 bxww1NG>|Z  
actual price 现货价；实际价格 wA%,_s/U  
actual profit 实际利润 0t00X/  
actual quotation 实盘；实际价位；实际报价 jpfFJon)w  
actual year basis 按实际年度计算 UO>S2u  
actuals 实货 3.04Toq!  
actuarial investigation 精算调查 k8ymOx  
actuarial principle 精算原则 *C^`+*}OE$  
actuarial report 精算师报告 iM{aRFL  
Actuarial Society of Hong Kong 香港精算学会 Zu^J X/um  
actuarial valuation 精算师估值 /}-LaiS  
actuary 精算师 &?SU3@3|  
ad referendum agreement 暂定协议；有待覆核的协定 O#b%&s"o  
ad valorem duty 从价税；按值征税 -$j|&l  
ad valorem duty system 从价税制 'A#l$pJp7  
ad valorem fee 从价费 |+Ub3<b[]  
ad valorem tariff 从价关税 #xxs^Kbqa#  
additional allowance 额外免税额 gG46hO-M%x  
additional amount for unexpired risk 未过期风险的额外款额 fh}j)*K8  
additional assessable profit 补加应评税利润 |uln<nM9  
additional assessment 补加评税 i
zP>w*/nO  
additional commitment 额外承担 qH*Fv:qnM  
additional commitment vote 额外承担拨款 ^:m7Qd?Z[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \;Q:a /ur9  
additional dependent parent allowance 供养父母额外免税额 #mcGT\tQ  
additional provision 额外拨款 q6N6QI8/  
additional stamp duty 附加印花税 C5'#0}6i  
additional tax 补加税罚款；补加税款 ;jT@eBJ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CC`Y r  
adjudged bankrupt 被裁定破产 k*= #XbX  
adjudicated bankrupt 裁定破产人 @RI\CqFHR  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RD'i(szi?  
adjudication of bankruptcy 裁定破产；宣告破产 O8w|!$Q.  
adjudication of insolvency 裁定无力偿还债务 G9a6
$K)b  
adjusted actual 经调整的实数；调整后的实数 {rZ )!  
adjusted current assets 经调整的流动资产；调整后的流动资产 JXF@b-c  
adjusted figure 经调整的数字；调整后的数额 Q>>II|~;J  
adjusted liabilities 经调整的负债；调整后的负债 l=t$XWh!  
adjusted loss 经调整的亏损；调整后的亏损 q{oppali  
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 \MFjb IL  
adjusted profit 经调整的利润；调整后的利润 1mz72K  
adjusted surplus 经调整的盈余额；调整后的盈余额 By}>h6`[  
adjusted value 经调整的价值；调整后的价值 BjCg!6`XF  
adjustment 调整；修订；理算〔保险〕 <bgFc[Z  
adjustment centre 调剂中心 6 VuMx7W1  
adjustment lag 调整过程的时间差距；调整时差 
$"x~p1P  
adjustment mechanism 调整机制 =!|=Y@  
adjustment of loss 亏损调整 '"Y(2grP  
adjustment process 调整过程；调整程序 HFrwf{J  
adjustment range 调整幅度 ir3EA'_>N  
administered exchange rate 受管制汇率 Kh2!c+Mw  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 );5H<[  
administration expenses 行政费用 kG$U  
administration fee 手续费；行政费 vTUhIFa{  
administration in bankruptcy 破产管理 H~r":A'"*  
administration order 遗产管理令 rnTjw "%  
administrator 管理人；遗产管理人 &>%9JXU  
administrator of the estate 遗产管理人 <;nhb  
admission of debt 债项承认书 [&a=vE  
admission of proof 接纳债权证明 YhNO{4D  
advance 放贷款项；垫付款项；预支款项；预付款项 /%w
3(e  
advance account 暂支帐目；预付款帐户 GbN|!,X1m  
advance compensation 预付补偿金 YB'BAX<lI  
advance from shareholder 股东垫款 *b+~@o  
advance pending reimbursement 预支以待日后付还 h1.<\GO  
advanced economy 先进经济体系 /#I~iYPe  
advancement 预付；预付财产 rRzc"W}K+  
advances warrant 垫款令 %6@->c{
  
advancing 贷出 ,$<="kJk  
adverse balance 逆差 ._
IBO;*@  
adverse exchange 逆汇 Rk@xv;t;  
advertisement addressed to shareholders 在报章刊登的致股东通告 R\d)kcy4  
advice for collection 托收通知书
`5CuH  
advice of drawing 提款通知书；汇票通知书 V+&C_PyC  
advice of payment 付款通知 d/Y#oVI  
Advisory Committee [Securities and Futures Commission] !U8n=A#,-  
谘询委员会〔证券及期货事务监察委员会〕 X(*MHBd  
Advisory Committee on Diversification 经济多元化谘询委员会 /[RO>Z9  
affidavit 誓章；遗产申报誓章 p?XVO#  
affidavit of no receipt 述明无收款的誓章 XdxSi"+  
affiliate 联号；联营公司；附属公司 #cy;((zuB  
affiliated company 附属公司；联号；联营公司 M=Cl|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ,37\8y?o\  
affordability 负担能力 N-:.z]j#_  
African Development Bank [AfDB] 非洲开发银行 S{#L7S  
after-acquired property 事后取得的财产 K]c\3[vR  
after-hours dealing 市后交易 8*Ke;X~N  
after-tax profit 税后盈利；税后利润；税后溢利 GjH$!P=.  
agency agreement 代理协议 Ny2. C?2  
agency expenses 代理机构的开支 pW4$$2S?9  
agency fee 代理费 /U5!]7&gB  
Agency Law 《代理法》 RJk42;]  
agent 代理人；承销人 nBJ'ak   
agent of company 公司代理人 Uon^z?0A  
agent's fee 代理人费；经纪费 ?0J&U4  
aggregate 总计；总数；总体数字 c$#7Kp4  
aggregate amount 总款额；总额 -#<AbT  
aggregate assets and liabilities 总体资产与负债 Cu&y',ee~  
aggregate at constant price 按固定价格计算的总体数字 zVyMmw\  
aggregate demand 总需求 -"~XI~a@Wo  
aggregate gross position 总持仓量 {7Q)2NC  
aggregate limit 总限额 b:t|9FE%  
aggregate of salaries tax 合计薪俸税 j;SK{Oq  
aggregate performance 总体表现；总体业绩 ,A9_xdv5  
aggregate supply 总体供应 '
>R?8Y  
aggregate surplus 总盈余 x,:DL)$1  
aggregate total 整体总额 5~GH*!h%;  
aggregate value 总值；合计价值 ,zVS}!jRhy  
aggregated basis 合计基准 ]m<z  
aggregated net chargeable income 合计应课税入息实额 >&%#`PKT  
aggregation 合并计算；合计；总和 VtnVl`/]  
aggregation of incomes of husband and wife 夫妇入息合并计算 PJ3M,2H1b.  
aggregation of property 财产的总和 '4"c#kCKL  
agio 差价；贴水 S-%itrB*  
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》 [2\jQv\Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }^tW's8  
《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》 B3g#)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <e'/z3TbRW  
《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》 L-eO_tTh0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <@H`5[
R  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _2 oZhJ  
agreement for a settlement 授产协议 s&7TARd  
agreement for assignment 转让协议 DrA\-G_7  
agreement for sale 售卖协议；买卖协议 (j?ckah%V  
agreement for sale and purchase 买卖协议 v@ifB I  
agreement for the payment of interest 支付利息协议 JpE7"Z"~MS  
agreement for the repayment of money 还款协议 hAU@}"=G  
agreement of reinsurance 再保险协议 34<k)0sO  
Agricultural Bank of China 中国农业银行 y/>IF|aX  
air passenger departure tax 飞机乘客离境税 u
F<}zFS  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 x@#aOf4<U  
airport tax 机场税 F_-}GN%  
alcohol duty 酒精税 Xb2.t^ ]f  
alienation 让与；让渡；转让 7.FD16  
alimony 生活费；赡养费 _?v&\j  
All Ordinaries Index [AOI] 所有普通股指数 !q!5D`  
all risks 全险；综合险 h,|. qfUk  
All Sales Record for Stock Market 《股票市场成交报告》 >["X(%&w  
Allied Capital Resources Limited 新联财务有限公司 *b8AN3!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 K(r@JW  
allocation letter 拨款信件 *3\Nj6  
allocation of fund 分配款项；预留款项 vR4omB{  
allocation of profit 利润分配；溢利分配 7!/!a*zg  
allocation warrant 拨款令 e?_uJh"  
allotment 分配；配股 = P$Q;d  
allotment notice 股份配售通知；配股通知 YHzP/&0  
allotment of shares 股份分配 L(o#)I>j  
allowable 可获宽免；免税的 Ubm]V{7  
allowable business loss 可扣除的营业亏损 COA*Q  
allowable expenses 可扣税的支出 Qv6-,6<  
allowance 免税额；津贴；备抵；准备金 21[=xboU  
allowance for debts 债项的免税额 7sq15oL  
allowance for depreciation by wear and tear 耗损折旧免税额 z-N N(G+  
allowance for funeral expenses 殡殓费的免税额 >!MRk[@ V-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xSrjN  
allowance for repairs and outgoings 修葺及支出方面的免税额 7:e5l19 uI  
allowance to debtor 给债务人的津贴 Y_nl9}&+C0  
alteration of capital 资本更改 %l[]n;
*$  
alternate trustee 候补受托人 sA2esA@C<o  
amalgamation 合并 W:>XXUU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yT|44 D2j  
ambit of charges 征税范围；收费范围 N qS]dH61  
amended valuation 经修订的估值 r;_*.|AH  
American Commodities Exchange 美国商品交易所 GBY{O2!3u  
American Express Bank Limited 美国运通银行 w8cbhc  
American Stock Exchange 美国证券交易所 089v; d 6  
amortization 摊销 'U-8w@\Z
 
amount due from banks 存放银行同业的款项 P!dSJ1'oC  
amount due from banks abroad 存放海外银行同业的款项 b_f"(l8'S  
amount due from holding companies 控股公司欠款 N\anjG  
amount due from local banks 存放本港银行同业的款项 "0LSy x  
amount due to banks 银行同业的存款 <:4b4Nl  
amount due to banks abroad 海外银行同业的存款 x Nb7VUV7  
amount due to holding companies 控股公司存款 qSt\ 6~  
amount due to local banks 本港银行同业的存款 -ImVXy]?  
amount due to outport banks 外埠银行同业的存款 a66Ns7Rb  
amount for note issue 发行纸币的款额 (_]D\g~  
amount of bond 担保契据的款额 f4Ob4ah!(  
amount of consideration 代价款额 %UlgG1?A  
amount of contribution 供款数额 35JVF*z  
amount of indebtedness 负债款额 CbwQbJ/v7  
amount of principal of the loan 贷款本金额 Pk>S;KT.  
amount of rates chargeable 应征差饷数额 nK}-^Ur  
amount of share capital 股本额 <%.lPO]&E  
amount of sums assured 承保款额 t;V^OGflv  
amount of variation 变动幅度 L7[f-cK2:  
amount of vote 拨款数额 OXnTD!m>{  
amount payable 应付款额 m-
bu{  
amount receivable 应收款额 5Od&-~O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &"(zK"O  
analysis 分析 T:SqENV  
ancillary risk 附属风险 wxJo
Wbn  
annual account 周年帐目；周年帐目报表；年度决算；年结 <99/7>#  
annual accounting date 年结日期 k$GtzjN
 
annual allowance 每年免税额；年积金；年度津贴；年津 2~R%_r+<  
annual balance 年度余额 5Q\ hd*+g  
annual disposable income 每年可动用收入 wjXv{EsMq  
annual estimates 周年预算 #v; :K8  
annual fee 年费 =IKgi-l*  
annual general meeting 周年大会 Gk xtGe  
annual growth rate 年增率；每年增长率 $]rC-K:Z  
annual long-term supplement 长期个案每年补助金 NQA2usb  
annual pensionable emolument 可供计算退休金的年薪 =]S,p7*7  
annual report 年报 B(f_~]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ehxu`>@N  
annual return 周年报表；周年申报表；每年报税表格 WIabQ_fX  
Annual Return Rules 《周年报表规则》 D#A6s32a  
annual review of consumer prices 每年消费物价回顾 TKQ^D  
annual roll-forward basis 逐年延展方式 J9MAnYd)i  
annual salary 年薪 Ym.{ {^=  
annual statement 年度报表；年度决算表 {eVv%sbq  
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 `O5427Im  
annuitant 年金受益人 -@ra~li,yQ  
annuity 年金 h_]*|[g  
annuity contract 年金合约 I^HwXp([  
annuity on human life 人寿年金 $z`l{F4eMf  
antecedent debt 先前的债项 "L!U7|9J  
ante-dated cheque 倒填日期支票 'uF75C  
anticipated expenditure 预期开支 B
<ue}t  
anticipated net profit 预期纯利 > `mV^QD  
anticipated revenue 预期收入 %=$Knc_!T^  
anti-inflation measure 反通货膨胀措施 yy+:x/(N[  
anti-inflationary stance 反通货膨胀立场 0wCQPvO  
apparent deficit 表面赤字 [jksOC)@4  
apparent financial solvency 表面偿债能力 9s*QHCB0  
apparent partner 表面合伙人 Q7-iy  
application for personal assessment 个人入息课税申请书 !l]_c5  
application of fund 资金应用 yZN~
A:  
application to release as liquidator and to destruct the books of accounts and documents o/Q|R+yXV  
申请免除清盘人职务及毁灭帐簿与文件 " %qr*
|  
appointed actuary 委任精算师 :K5?&kT  
appointed auditor 委任核数师；委任审计师 wWSo+40  
appointed trustee 委任的受托人 1xu~@v60  
appointer 委任人 ]s!id[j
 
apportioned pro rata 按比例分摊 94^b"hU  
apportionment 分配；分摊 7&D)+{g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CO9PQ`9+  
apportionment formula 分摊方程式 ?rA3<j  
apportionment of estate duty 遗产税的分摊 Eg8b|!-')8  
appraisal 估价；评估 q6ny2;/r  
appreciable growth 可观增长 Zd88+GS,#  
appreciable impact 显着影响 d3Y;BxEz  
appreciable increase 可观增长 p<zeaf0W  
appreciation 增值；升值 5S,Kq35$(  
appreciation against other currencies 相对其他货币升值 )8oN$20  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d!4TwpIgx  
appreciation tax 增值税 (z8;J>7  
appropriation 拨款；拨用；拨付 R7K`9 c1f6  
appropriation account 拨款帐目 I~^Xw7  
Appropriation Bill 拨款法案 !XM<`H/  
appropriation-in-aid system 补助拨款办法 uE
<8L(*B  
approved assets 核准资产
^B%c3U$o  
approved basket stock 认可一篮子证券 g"k4Z  
approved budget 核准预算 2r;h">  
approved charitable donation 认可慈善捐款 ca3SE^  
approved charitable institution 认可慈善机构 %H;}+U]Z  
approved currency 核准货币；认可货币 \yZVn6GVr  
approved estimates 核准预算 IC(:RtJ  
approved estimates of expenditure 核准开支预算 dpK-  
approved overseas insurer 核准海外保险人 4w#2m>.  
approved overseas trust company 核准海外信托公司 "}#%h&,  
approved pooled investment fund 核准汇集投资基金 NbTaI{r  
approved provident fund scheme 认可公积金计划 4<Nd5T  
approved provision 核准拨款 j*[P\Cm  
approved redeemable share 核准可赎回股份 v+[S${  
approved regional stock 认可地区性证券 ZNM9@;7  
approved retirement scheme 认可退休金计划 #/jug[wf*!  
approved subordinated loan 核准附属贷款 |Olz h63k:  
arbitrage 套戥；套汇；套利 ExSM=  
arbitrageur 套戥者；套汇者 Z^z{, u;!  
arbitrary amount 临时款项 LMx/0  
arrangement 措施；安排；协定 S89j:KRXH%  
arrears 欠款 &M@c50&%  
arrears of pay 欠付薪酬 EI7n|X a1q  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]z5hTY  
articles of association 组织章程；组织细则；组织章程细则 !LM`2|3$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$5.52  
ascertainment of profit 确定利润 "]kzt ux  
"Asia Clear" “亚洲结算系统” !02y'JS1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^<-)rzTI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U.
_fb=  
Asian Development Fund [ADF] 亚洲发展基金 od5nRb  
Asian dollar bond 亚洲美元债券 J(@" 7RX  
Asian dollar market 亚洲美元市场 8Iu6r}k?~`  
Asian dollar rate 亚洲美元利率 qg=`=]j  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 U#
S-x5Gn  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2oV6#!{Z  
asked price 沽盘；喊价；索价；卖方报价 _z8"r&  
assessable income 应评税入息 RXg\A!5GV  
assessable loss 应评税亏损 f<iK%  
assessable profit 应评税利润 )[J!{$&y  
assessable value 应评税值 YY:{/0?  
assessed profit 估定利润 yn$1n
t4  
assessed value 经评估价值 iE HWD.u  
assessment 评税；评定；估价；评税单 (]T[n={Y  
assessment number 评税编号；估价编号 w8R7Ksn(  
assessment of additional tax 补加税评税 gd]S;<Jh  
assessment of performance 业绩评估；实绩评价 HcJ!(
 
Assessor 评税主任 o$l8"Uv  
asset price bubbles 资产价格泡沫 T#i;=NP"  
asset-backed securities 具资产保证的证券 x{
Utf$|  
assets accretion 资产增值 nOd;Zw  
assets and liabilities 资产与负债 H"(#Tp ZTE  
assets betterment statement 资产递增表；资产改进表 O8b#'f~  
assets lending 实物放款；有抵押贷款 cW_wIy\]&  
assets of the company passing on the death 死者去世时转移的公司资产 i%.k{MY  
assets pledged as security for liabilities 用作负债抵押的资产 bf+C=A)s0  
assets portfolio 资产投资组合 }2LWDQ;po  
assets price 资产价格 
%&&)[  
assets quality 资产质素 }4!}vkVx  
assets realization 资产变现 LKp;sV  
assets refinancing arrangement 资产再集资安排 0)g]pG8&ro  
assets securitization 资产证券化 JDZuT#  
assets situated outside Hong Kong 在香港以外地方的资产 ^67}&O^1 ,  
assets stripping 削减资产；拆卖资产 l0`bseN<  
assets value 资产值 0m]QQGvJ{  
assignee 承让人 _AX,}9
 
assignment 转让；转让书；转让契 3N- '{c6]U  
assignment of interest 权益转让 _s#]WyU1g  
assignment of letters patent and trade mark 专利证书及商标转让 )Sb-e(sl  
assignment of property 物业转让；物业转让书 <mlN\BcX;  
assignment right 转让权 "{qnm+G  
assignor 转让人 "qF/7`e[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \wsVO"/  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2wB*c9~  
associate member 附属会员 %L-qAI&V  
associated body corporate 相联法人团体 /CO=!*7fz  
associated company 相联公司；联属公司 &'&)E((  
associated corporation 相联法团 }xt^}:D  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?!U.o1  
公认会计师公会〔英国〕 C]8w[)d[`;  
Association of Futures Exchange Brokers 香港期货经纪协会 <=GZm}/]N  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E56  
association of underwriters 承保人组织 6'kQ(r>  
assumption of control 接管 4gC(zJ  
assurance 担保；保险；转易；转易书 @O'NJh{D`  
assurance of interest 权益的转易 }Vob)r{R@  
at 19XX price 按一九ＸＸ年价格计算 HVoPJ!K3  
at a discount 按赔价计算；按贴水价格计算；打折扣 4)D~S4{E5  
at a premium 按溢价计算；按升水价格计算  K];]  
at call 通知付款；按通知 g[1>|Ax`'  
at constant market price 按固定市价计算 ]?H12xz  
at constant price 按固定价格计算 -K?lhu  
at cost 按成本计算 ^*`#+*C  
at current market price 按当时市价计算；按现时市价计算 Jh=.}FXnjL  
at current price 按当时价格计算；按现时价格计算 l$\B>u,>  
at factor cost 按要素成本计算；按生产要素成本计算 N,rd=
m+  
at money-of-the-day price 按付款当日价格计算 VnkhY  
at or better 按指定或较佳价位〔买卖指令〕 ?xH{7)dO  
at par 按面值计算；平价 wU!-sf;]y  
at sight 见票即付 BXU0f%"8U  
at the close 按收市盘 0+op|bdj  
at the opening 按开市盘 G^nG^HTo5  
attestation 见证；见证条款 ^gx~{9`RR  
at-the-money option 平价期权 xBc|rqge  
attorney 受权人；受托代表人 -O?HfQ  
attornment 新拥有人承认书 CF','gPnc  
attributable profit 可归属利润 t?-a JU  
attributable share value 可归属股份价值 r'#!w3*Cy  
Auckland Stock Exchange 奥克兰证券交易所 O.X;w<F/V  
auction 拍卖 ;@ixrj0u  
auctioneer 拍卖商 rZpsC}C'  
audit 审计；核数 i&lW&]  
Audit Commission 审计署 Mz(?_7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] n.8870.BW  
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〕 ejyx[CF  
audit review 帐目审查 #`gX(C>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~K#
92  
audited account 审计帐目；经审计的帐目 R,78}7B  
audited annual account 经审计的周年帐目 qOy(dG g  
audited balance sheet 经审计的资产负债表 N[3Y~HX!q  
auditor 核数师；核数主任；审计师 0(Y,Q(JTo&  
auditor's certificate 核数师证明书；审计师证明书 = FV12(U  
auditor's report 核数师报告；审计师报告 7glf?oE  
Aussie bond 澳元债券 Xw'sh#i2  
austerity budget 紧缩预算 R[l`# I  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 H $Az,-P  
Australia All Ordinaries Index 澳洲所有普通股票指数 oY0b8=[  
Australian Dollar [AUD] 澳元 _F[a2PE2+  
Australian Options Market 澳大利亚期权市场 1G12FV>M  
Australian Securities Commission 澳洲证券事务监察委员会 @OT$* Qh  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >Tl/3{V  
Australian Stock Exchange 澳大利亚证券交易所 "]G'^  
Austrian Schilling [ATS] 奥地利先令 2;>uP#1]  
authentication 认证；鉴证 a@jM%VZ  
authority to purchase 委托购买证；委购书 OET/4(C  
authorization 认可；核准；授权；授权书 ~D}fy  
authorization by direction 指示授权 C}<e3BXc  
authorization by instruction 指令授权 D=z="p\  
authorization by warrant 令状授权 v&;JVai  
authorization of unit trust 单位信托的认可 5lD`qY  
authorized agent 指定代理人 YHom9&A  
authorized capital 法定资本 }]dzY(  
authorized clerk 出市员 j*|0#q;e6  
authorized dealer 认可交易商 QeFt WjlqC  
authorized financial institution 认可财务机构 C4ktCN  
authorized fund 认可基金 qonStIP  
authorized fund house 获授权的基金公司；认可基金公司 uwI"V|g%a&  
authorized institution 认可机构 $rk=#;6]v;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [Q8Wy/o Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Hpz1Iy@  
authorized insurer 获授权保险人；获认可承保人 zj2y=A|Y  
authorized investment 特准投资项目 !m~r0M7  
authorized person 获授权人 w@R"g%k-  
authorized representative 获授权代表 zfI{cMn'J  
authorized share capital 法定股本 YI*H]V%w  
automated quotation system 自动报价系统 G$'UK  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hG~.Sc:G  
自动交易系统〔香港期货交易所有限公司〕 -a>CF^tH  
automatic adjustment mechanism 自动调整机制 LNR1YC1c  
automatic adjustment system 自动调整系统 k)D5>T  
Automatic Clearing House 自动票据交换所 `u_MdB}<x;  
automatic exchange rates accumulation system 自动化汇率累集系统 &F#eYEuy  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 eQ)*jeD  
automatic teller machine [ATM] 自动柜员机 "{E%Y*  
autopay 自动转帐 ~"\v(\Pe  
available assets 可用资产 Q'3tDc<  
available fiscal reserve 现存财政储备 MtPdpm6\  
available profit 可用利润 lx5.50mI  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7_Te-i  
average 平均；平均数；海损 Z?qLn6y1W  
average basic salary 平均基本薪金 1>\V>g
9  
average consumer expenditure 平均消费开支；一般消费开支 |ITCw$T  
average cost 平均成本 2i#Ekon  
average cost of land production 增辟土地平均成本 ?o6#i3k#'  
average daily turnover 平均每日成交额 eB9&HD:  
average daily wage rate 平均每日工资率 zBq&/?  
average expenditure pattern 平均开支模式 OY81|N j  
average growth rate 平均增长率 6 F39'  
average net fixed assets 固定资产平均净值 #+_=(J  
average of relatives 相对价格平均数 i
uXXFuh  
average price 平均价格 x%H,ta%  
average propensity to consume 平均消费倾向；一般消费倾向 |BhL.  
average propensity to save 平均储蓄倾向；一般储蓄倾向 /CyFe<t  
average rate 平均率 f$5pp=s:n  
average revenue 平均收入；平均收益 o/a2n<4  
average stock 平均库存；平均存货 8EJP~bt  
average yearly rent 平均年租 |%|Vlu  
avoidance of double taxation 避免双重课税 x;:jF_  
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 :EYUBtTj  
`s+kYWg'Z  
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