一些有用的会计术语(也不知道发的地方对不对)A

A: ?ea5k*#a  
A share Ａ股；甲类股份 MFipXE!  
abatement of tax 减税；减扣免税额 'L^M"f^I  
ABN AMRO Bank N.V. 荷兰银行 &M=15 uCK  
above-the-line expenditure 线上项目支出；经常预算支出 8<J3Xe  
above-the-line receipt 线上项目收入；经常预算收入 PK&X
| h  
ABSA Asia Limited 南非联合亚洲有限公司 ]1I-e2Q-J  
absolute change 绝对数值变更 OUN"'p%%  
absolute expenditure 实际开支 yvnvIy  
absolute guideline figure 绝对准则数字 !P6?nS  
absolute interest 绝对权益 q77Iq0VR  
absolute order of discharge 绝对破产解除令 Pu'lp O  
absolute profit margin 绝对利润幅度 6H0aHCM  
absolute value 实值；绝对值 V8Z@y&ny  
absolutely vested interest 绝对既得权益 ZbH_h]1$D  
absorbed cost 已吸收成本；已分摊成本 j_b/66JyN  
absorption 吸收；分摊；合并 Zj0h0Vt  
absorption rate 吸收率；摊配率；分摊率 7>EMr}f C  
ACB Finance Limited 亚洲商业财务有限公司 rAD4}A_w  
acceptable form of reciprocity 合理的互惠条件 4z^~,7J^  
acceptable rate 适当利率；适当汇率 5H( ]"C  
acceptance agreement 承兑协议 w*u.z(:a`  
acceptance for honour 参加承兑 9QeBz`lm)  
acceptor 承兑人；接受人；受票人 <1`MjP*w  
acceptor for honour 参加承兑人 OfeM;)  
accident insurance 意外保险 GbvbGEG  
Accident Insurance Association of Hong Kong 香港意外保险公会 hK3Twzte  
accident insurance scheme 意外保险计划 8L`wib2  
accident year basis 意外年度基准 YI]/gWeu  
accommodation 通融；贷款 %2beoH'  
accommodation bill 通融票据；空头票据 ;x/.8fA  
accommodation party 汇票代发人 |_a^+!P  
account balance 帐户余额；帐户结余 _Ecs{'k  
account book 帐簿 ~W3t(\B'  
account collected in advance 预收款项 I,r0K]  
account current book 往来帐簿 .fK~IKA  
account of after-acquired property 事后取得的财产报告 "po;[ Ia2  
account of defaulter 拖欠帐目 \#gguq?[  
account payable 应付帐款 msOE#QL6a  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Q*8x Bi1  
account receivable 应收帐款 )[=C@U  
account receivable report 应收帐款报表 {l\Ep=O vx  
account statement 结单；帐单；会计财务报表 -:Q"aeC5  
account title 帐户名称；会计科目 N_(-\\mq  
accountant's report 会计师报告 VuH}@  
Accountant's Report Rules 会计师报告规则 tn|H~iF{  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }t1 q5@QU  
Accounting Arrangements 《会计安排》 D<[kbt5^7  
accounting basis 会计基础 {9~3y2:  
accounting by Official Receiver 破产管理署署长呈交的帐目 X& XD2o"rt  
Accounting Circular 《会计通告》 r_o\72  
accounting class 会计类别 C @P$RVS  
accounting date 记帐日期；会计结算日期 g
$z6*bL  
accounting for money 款项核算 T6\d]  
Accounting Officer 会计主任 w~n+hhMF  
accounting period 会计报告期；会计期 p#>,{  
accounting policy 会计政策；会计方针 V! .I>  
accounting practice 会计惯例 H<qz rO  
accounting principle 会计准则 tNAmA  
accounting record 会计记录 -JclEp  
accounting report 会计报告 )?(_vrc<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SN$3cg]z  
Accounting Society of China 中国会计学会 ,5x9o"N!  
accounting statement 会计报表 yEVnG` 1  
accounting system 会计制度；会计系统 _gpf9ad  
accounting transaction 会计事项；帐务交易 v}@Uc-(  
accounting treatment 会计处理 HYNpvK  
accounting year 会计年度 ~SwGZ  
accretion 增值；添加 8]4W@~c  
accrual 应计项目；应累算数目 =vL >&$  
accrual basis 应计制；权责发生制 yx7y3TSq  
accrual basis accounting 应计制会计；权责发生制会计 CH6;jo]  
accrue 应累算；应计 04a@  
accrued benefit 应累算利益 0Q]{r )  
accrued charges 应计费用 'Xasd3*Py  
accrued cumulative preference share dividend 应累算的累积优先股股息 -8SZ}J  
accrued expenses 应累算费用 l?HC-_Pbh  
accrued interest payable 应付利息；应计未付利息 u!McPM8Yk  
accrued interest receivable 应收利息；应计未收利息 <JW%h :\t  
accrued right 累算权益 7&Ie3[Rm_3  
accruing profit 应累算的利润 -r[O_[g w  
accumulated fiscal reserve 累积财政储备 :GM3n$  
accumulated profit 累积利润；滚存溢利 `
/(9#E  
accumulated reserve 累积储备 Lv#}Gm  
accumulation of surplus income 累积收益盈余 Zb+n\sv4  
acquired assets 既得资产 :S+Bu*OyH
 
acquisition 收购；购置；取得 0.B'Bvn=s2  
acquisition cost 购置成本 m4R:KjN*  
acquisition expenses 购置费用 $-39O3  
acquisition of 100% interest 收购全部股权 ^+Vf*YY 8  
acquisition of control 取得控制权 /^`do3a}  
acquisition of fixed assets 购置固定资产 LXRIo2ynuw  
acquisition of shell “买壳” o3le[6C/8=  
acquisition price 收购价 A=np?
wc  
act of God 天灾 )\{]4[9N  
acting partner 执事合伙人 `Zci<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 v\5`n@}4  
active partner 积极参与的合伙人 [MeFj!(  
active trading 交投活跃 Z|d+1i  
actual circulation 实际流通 #_:%Yd  
actual cost 实际成本 A!a.,{fZ  
actual expenditure 实际开支；实际支出 Xzqx8Kd  
actual income 实际入息；实际收入；实际收益 mC'<Ov<eJ  
actual market 现货市场 &#'
.I0n  
actual price 现货价；实际价格 t;t;+M|W  
actual profit 实际利润 n9k-OGJ  
actual quotation 实盘；实际价位；实际报价 [`1@`5SL-  
actual year basis 按实际年度计算 \CYKj_c  
actuals 实货 &p55Cg@e)  
actuarial investigation 精算调查 > v4+@o[~  
actuarial principle 精算原则 (^~~&/U_U$  
actuarial report 精算师报告 +y 48.5  
Actuarial Society of Hong Kong 香港精算学会 mS+sh'VH  
actuarial valuation 精算师估值 zSBR_N51  
actuary 精算师 F2Mxcs*M  
ad referendum agreement 暂定协议；有待覆核的协定 IG!(q%Gf  
ad valorem duty 从价税；按值征税 AzSmfEaU0  
ad valorem duty system 从价税制 tjcsT>  
ad valorem fee 从价费 4^ZbT  
ad valorem tariff 从价关税 +_
$!9m  
additional allowance 额外免税额 Ag;Ybk[  
additional amount for unexpired risk 未过期风险的额外款额 Hr*xAx  
additional assessable profit 补加应评税利润 .Z@iz5  
additional assessment 补加评税 @ b}-<~  
additional commitment 额外承担 gdg "g6b  
additional commitment vote 额外承担拨款  >Xxi2Vy  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 SjvSnb_3  
additional dependent parent allowance 供养父母额外免税额 dfXBgsc6i  
additional provision 额外拨款 :\%ZTBLL  
additional stamp duty 附加印花税 4?c0rC<  
additional tax 补加税罚款；补加税款 c+ aTO"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $IJ"fs  
adjudged bankrupt 被裁定破产 v `;Hd8  
adjudicated bankrupt 裁定破产人 yxi*4R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Dt'bbX'edw  
adjudication of bankruptcy 裁定破产；宣告破产 -.5R.~@  
adjudication of insolvency 裁定无力偿还债务 @/='BVb'T  
adjusted actual 经调整的实数；调整后的实数 tSVS ogGd  
adjusted current assets 经调整的流动资产；调整后的流动资产 RvyCc!d  
adjusted figure 经调整的数字；调整后的数额 HgTBON(  
adjusted liabilities 经调整的负债；调整后的负债 zw0u|q;#  
adjusted loss 经调整的亏损；调整后的亏损 Y,-!QFS#  
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 X:QRy9]  
adjusted profit 经调整的利润；调整后的利润 Axla@  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y"TrF(C  
adjusted value 经调整的价值；调整后的价值 P6`LUyz3  
adjustment 调整；修订；理算〔保险〕 bj@f<f`  
adjustment centre 调剂中心 vJ>o9:(6  
adjustment lag 调整过程的时间差距；调整时差 ((6?b5[  
adjustment mechanism 调整机制 {v2[x W  
adjustment of loss 亏损调整 Ys<z%  
adjustment process 调整过程；调整程序 )hD77(c  
adjustment range 调整幅度 D_BdvWSxj  
administered exchange rate 受管制汇率 _CizU0S  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nd{k D>a  
administration expenses 行政费用 hwSxdT6  
administration fee 手续费；行政费 ?2K~']\S  
administration in bankruptcy 破产管理 l=<},_]{  
administration order 遗产管理令 u&e?3qKX(  
administrator 管理人；遗产管理人 qCm8R@  
administrator of the estate 遗产管理人 VwT&A9&{8  
admission of debt 债项承认书 .RWq!Z=)3  
admission of proof 接纳债权证明 _D8:p>=  
advance 放贷款项；垫付款项；预支款项；预付款项 _TbvQY  
advance account 暂支帐目；预付款帐户 RG_
6& A  
advance compensation 预付补偿金 }5}#QHF  
advance from shareholder 股东垫款 }-p-(  
advance pending reimbursement 预支以待日后付还 #r@>.S=U]  
advanced economy 先进经济体系 .i1|U8"X  
advancement 预付；预付财产 88l{M[B2  
advances warrant 垫款令  X*`b}^T  
advancing 贷出 6Z;D`X,5  
adverse balance 逆差 "||' -(0  
adverse exchange 逆汇 yp<)v(8|'  
advertisement addressed to shareholders 在报章刊登的致股东通告 dlwOmO'Bm)  
advice for collection 托收通知书 :DFtH13qO  
advice of drawing 提款通知书；汇票通知书 SOluTFxUw  
advice of payment 付款通知 vtRz;~,Z  
Advisory Committee [Securities and Futures Commission] zT'(I6S:)  
谘询委员会〔证券及期货事务监察委员会〕 Q 34-a"6)  
Advisory Committee on Diversification 经济多元化谘询委员会 ;33SUgX  
affidavit 誓章；遗产申报誓章 J>fq5  
affidavit of no receipt 述明无收款的誓章 CT(HTu  
affiliate 联号；联营公司；附属公司 Wli!s~c5Fo  
affiliated company 附属公司；联号；联营公司 QM{B(zH  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Ib"fHLWA^!  
affordability 负担能力 Cjj(v7[E  
African Development Bank [AfDB] 非洲开发银行 A%~t[
H  
after-acquired property 事后取得的财产 "P$')uwE  
after-hours dealing 市后交易 va!fJ  
after-tax profit 税后盈利；税后利润；税后溢利 fH%C&xj'&  
agency agreement 代理协议 ,W>-MPJn[8  
agency expenses 代理机构的开支 G~/*!?&z  
agency fee 代理费 1{G@'#(  
Agency Law 《代理法》  k.\4<}  
agent 代理人；承销人 4Td)1~zc3  
agent of company 公司代理人 )#,a'~w  
agent's fee 代理人费；经纪费 h3Nbgxa.  
aggregate 总计；总数；总体数字 -$`q:j  
aggregate amount 总款额；总额 0"iQHi  
aggregate assets and liabilities 总体资产与负债 2nSK}q  
aggregate at constant price 按固定价格计算的总体数字 Z
.N9e  
aggregate demand 总需求 k-sBf Jy\  
aggregate gross position 总持仓量 CH$*=3M  
aggregate limit 总限额 0bjZwC4J  
aggregate of salaries tax 合计薪俸税 v1 f^gde  
aggregate performance 总体表现；总体业绩 b2~5LZ  
aggregate supply 总体供应 <@;bxSUx  
aggregate surplus 总盈余 _$KkSMA~_  
aggregate total 整体总额 ;.7]zn.X]2  
aggregate value 总值；合计价值 DO~~  
aggregated basis 合计基准 @Suww@<  
aggregated net chargeable income 合计应课税入息实额 kWgrsN+Z  
aggregation 合并计算；合计；总和 i"n1E@  
aggregation of incomes of husband and wife 夫妇入息合并计算 F/"lJ/I  
aggregation of property 财产的总和 2]H?q!l!O  
agio 差价；贴水  hAD gi^  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 %4w#EbkSS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `8;\}6:"1  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Ee=!bv(%70  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment iGNZC{  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 1:4u]$@E  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E/_n}$Z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +d3h @gp  
agreement for a settlement 授产协议 ~jJe|zg>  
agreement for assignment 转让协议 TIno"tc3  
agreement for sale 售卖协议；买卖协议 gKRlXVS  
agreement for sale and purchase 买卖协议 |j4;XaG)  
agreement for the payment of interest 支付利息协议 _+ >V(,{G  
agreement for the repayment of money 还款协议 _FN#Vq2  
agreement of reinsurance 再保险协议 Qi|k,1A0  
Agricultural Bank of China 中国农业银行 y~wN:  
air passenger departure tax 飞机乘客离境税 yg"FF:^T  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Q>uJ:[x+  
airport tax 机场税 
?*cCn-|  
alcohol duty 酒精税 `r0MQkk  
alienation 让与；让渡；转让 T!>sL=uf  
alimony 生活费；赡养费 XKvH^Z4h{l  
All Ordinaries Index [AOI] 所有普通股指数 x'V:qv*O  
all risks 全险；综合险 y>ePCDR3  
All Sales Record for Stock Market 《股票市场成交报告》 .<6'*XR  
Allied Capital Resources Limited 新联财务有限公司 K pmq C$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >eX9
dA3X  
allocation letter 拨款信件 cY.5z:7u~v  
allocation of fund 分配款项；预留款项 3GXmyo:o$  
allocation of profit 利润分配；溢利分配 aF.fd2k  
allocation warrant 拨款令 I%CrsEo  
allotment 分配；配股 (1%A@4  
allotment notice 股份配售通知；配股通知 H~W
=#Cx  
allotment of shares 股份分配 GsIqUM#R  
allowable 可获宽免；免税的 JY$;m3h  
allowable business loss 可扣除的营业亏损 yRt7&,}zL  
allowable expenses 可扣税的支出 MkM`)g 5  
allowance 免税额；津贴；备抵；准备金 #X0Y8:vj  
allowance for debts 债项的免税额 1c4:'0  
allowance for depreciation by wear and tear 耗损折旧免税额 %5j*e  
allowance for funeral expenses 殡殓费的免税额 2QKt.a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z!)@`?  
allowance for repairs and outgoings 修葺及支出方面的免税额 E+Dcw  
allowance to debtor 给债务人的津贴 9M@,BXOt  
alteration of capital 资本更改 @[]#[7  
alternate trustee 候补受托人 6e"Lod_ L  
amalgamation 合并 \Z-Fu=8J8^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^[b DE0  
ambit of charges 征税范围；收费范围 M/YS%1  
amended valuation 经修订的估值 (.kzJ\x  
American Commodities Exchange 美国商品交易所 HaQox.v%  
American Express Bank Limited 美国运通银行 &,$N|$yK}|  
American Stock Exchange 美国证券交易所 ra^"Vr  
amortization 摊销 <BK?@Xy  
amount due from banks 存放银行同业的款项 H_w?+Rig  
amount due from banks abroad 存放海外银行同业的款项 eqqnR.0  
amount due from holding companies 控股公司欠款 ME*A6/h  
amount due from local banks 存放本港银行同业的款项 S4 s#EDs  
amount due to banks 银行同业的存款 </_.+c [  
amount due to banks abroad 海外银行同业的存款 U"L-1]L  
amount due to holding companies 控股公司存款 BxB B](  
amount due to local banks 本港银行同业的存款 zEw~t&:e  
amount due to outport banks 外埠银行同业的存款 Sp[]vm8N  
amount for note issue 发行纸币的款额 2FR5RG oD  
amount of bond 担保契据的款额 5`q#~fJ2  
amount of consideration 代价款额 1?,C d  
amount of contribution 供款数额 p,7?rI\N  
amount of indebtedness 负债款额 ~\ v"xV  
amount of principal of the loan 贷款本金额 WpC9(AX5g  
amount of rates chargeable 应征差饷数额 q<4{&omUJ  
amount of share capital 股本额 }bnodb^.7  
amount of sums assured 承保款额 4TSkm`iR  
amount of variation 变动幅度 8I0G%hD  
amount of vote 拨款数额 ."ytBF  
amount payable 应付款额 }+K=>.  
amount receivable 应收款额 k{cPiY^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dyB@qh~H  
analysis 分析 i$CF
*%+t  
ancillary risk 附属风险 ;dTxQ_:  
annual account 周年帐目；周年帐目报表；年度决算；年结 bl#6B.*=  
annual accounting date 年结日期 %Hu.FS5'  
annual allowance 每年免税额；年积金；年度津贴；年津 #j"GS/y"  
annual balance 年度余额 5i%\m  
annual disposable income 每年可动用收入 .d+zF,02Z  
annual estimates 周年预算 xxOhGA)  
annual fee 年费 V9wL3*  
annual general meeting 周年大会 %{0F.  
annual growth rate 年增率；每年增长率 'Qg.D88  
annual long-term supplement 长期个案每年补助金 ;&MnPFmq  
annual pensionable emolument 可供计算退休金的年薪 `k(m2k?  
annual report 年报 kv<(N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Asj<u!L  
annual return 周年报表；周年申报表；每年报税表格 j? Vs"d|  
Annual Return Rules 《周年报表规则》 ts r{-4V  
annual review of consumer prices 每年消费物价回顾 o+Q2lO5  
annual roll-forward basis 逐年延展方式 N3wy][bo  
annual salary 年薪 x\YVB',h  
annual statement 年度报表；年度决算表 So4#n7  
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 $dug"[  
annuitant 年金受益人 kkXe=f%  
annuity 年金 Jv!f6*&<  
annuity contract 年金合约 Y[W]YPs  
annuity on human life 人寿年金 JX`>N(K4\  
antecedent debt 先前的债项 BJ{?S{"6%G  
ante-dated cheque 倒填日期支票 oslj<  
anticipated expenditure 预期开支 QRwOv  
anticipated net profit 预期纯利 im F,8'  
anticipated revenue 预期收入 6rlvSdB  
anti-inflation measure 反通货膨胀措施 ]hZk#rp}  
anti-inflationary stance 反通货膨胀立场 GK#D R/OM  
apparent deficit 表面赤字 D[{"]=-  
apparent financial solvency 表面偿债能力 VREDVLQT  
apparent partner 表面合伙人 olK*uD'`  
application for personal assessment 个人入息课税申请书 >S%}HSPKq  
application of fund 资金应用 NWj4U3x  
application to release as liquidator and to destruct the books of accounts and documents !
p_l(@f  
申请免除清盘人职务及毁灭帐簿与文件 }sp?@C,Z  
appointed actuary 委任精算师 AnpO?+\HF  
appointed auditor 委任核数师；委任审计师 ,_K:DSiB  
appointed trustee 委任的受托人 Uh'W d_?  
appointer 委任人 >2NsBS(  
apportioned pro rata 按比例分摊 W!1 B~NH#  
apportionment 分配；分摊 Ii>#
9>!F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o5G]|JM_  
apportionment formula 分摊方程式 P=X)Ktmv  
apportionment of estate duty 遗产税的分摊 V>ZDJW"G!  
appraisal 估价；评估 Hio+k^  
appreciable growth 可观增长 Wj, {lJ,  
appreciable impact 显着影响 1[\I9dv2  
appreciable increase 可观增长 61*b|.sl'#  
appreciation 增值；升值 Zt 1n
H  
appreciation against other currencies 相对其他货币升值 |I3&a=,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,<[x9 "3\  
appreciation tax 增值税  JY_!G  
appropriation 拨款；拨用；拨付 %cASk>
^i  
appropriation account 拨款帐目 tZ:fOM  
Appropriation Bill 拨款法案 ACF_;4%&  
appropriation-in-aid system 补助拨款办法 .:tR*Kst`7  
approved assets 核准资产 "WH &BhQYD  
approved basket stock 认可一篮子证券 wkT4R\H>  
approved budget 核准预算 [5Zi\'~UH)  
approved charitable donation 认可慈善捐款  nWUau:%  
approved charitable institution 认可慈善机构 ep
cvwM/A  
approved currency 核准货币；认可货币 !"'@c  
approved estimates 核准预算 #q8/=,3EG  
approved estimates of expenditure 核准开支预算 _,w*Rv5=  
approved overseas insurer 核准海外保险人 FPEab69  
approved overseas trust company 核准海外信托公司 Ad4-aWH  
approved pooled investment fund 核准汇集投资基金 ,/[1hhP@  
approved provident fund scheme 认可公积金计划 Ld=6'C8ud  
approved provision 核准拨款 x[$:^5V  
approved redeemable share 核准可赎回股份 ]Nue1xV_  
approved regional stock 认可地区性证券 i'}"5O+  
approved retirement scheme 认可退休金计划 VYrs4IFT$  
approved subordinated loan 核准附属贷款 A$?o3--#]G  
arbitrage 套戥；套汇；套利 TBgiA}|\D  
arbitrageur 套戥者；套汇者 fqn;,!D?9  
arbitrary amount 临时款项 N<QLvZh  
arrangement 措施；安排；协定 WrR8TYq9D]  
arrears 欠款 {(h!JeQ  
arrears of pay 欠付薪酬 $BOpjDV8  
arrears of revenue 逾期未收税款；逾期未收的帐项 {<i(aq
?  
articles of association 组织章程；组织细则；组织章程细则 1h`#H:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _HkQv6fXpE  
ascertainment of profit 确定利润 P5'VLnE R{  
"Asia Clear" “亚洲结算系统” ?l`|j*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \*c=b
z&l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +\J+?jOC4S  
Asian Development Fund [ADF] 亚洲发展基金 ~-~iCIaTb  
Asian dollar bond 亚洲美元债券 (AHTv8  
Asian dollar market 亚洲美元市场 #c-Jo[%G  
Asian dollar rate 亚洲美元利率 .iST!nh  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 =HMuAUa.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 YW"nPZNPy~  
asked price 沽盘；喊价；索价；卖方报价 nDNK}O~'  
assessable income 应评税入息 'f6!a5qC  
assessable loss 应评税亏损 :BblH0
'  
assessable profit 应评税利润 M$3/jl*#}  
assessable value 应评税值 &]c7<=`K"  
assessed profit 估定利润 s2K8|q=  
assessed value 经评估价值 l Ng)k1  
assessment 评税；评定；估价；评税单 XL(2Qk  
assessment number 评税编号；估价编号 ##U/Wa3  
assessment of additional tax 补加税评税 y <P1VES  
assessment of performance 业绩评估；实绩评价 `Vh&XH\S  
Assessor 评税主任 ;\iu*1>Z,&  
asset price bubbles 资产价格泡沫 MED_#OS  
asset-backed securities 具资产保证的证券 a(x#6
  
assets accretion 资产增值 T=fVD8  
assets and liabilities 资产与负债 Vtk}>I@%  
assets betterment statement 资产递增表；资产改进表 %3q7i`AZ  
assets lending 实物放款；有抵押贷款 (KR.dxzjf  
assets of the company passing on the death 死者去世时转移的公司资产 M2nZ,I=l  
assets pledged as security for liabilities 用作负债抵押的资产 'A/f>W  
assets portfolio 资产投资组合 Qe=eer~jI  
assets price 资产价格 :kucDQE({?  
assets quality 资产质素 Qq\hD@Z|  
assets realization 资产变现 C0L(ti;  
assets refinancing arrangement 资产再集资安排 yI's=Iu`  
assets securitization 资产证券化 l+?sR<e?!  
assets situated outside Hong Kong 在香港以外地方的资产 6Q`7>l.|?  
assets stripping 削减资产；拆卖资产 9A}n
Z1Y  
assets value 资产值 p0HcuB)Y  
assignee 承让人 #twl  
assignment 转让；转让书；转让契 |tO.@+[uqP  
assignment of interest 权益转让 7gt%[r M  
assignment of letters patent and trade mark 专利证书及商标转让 $oZ
V 54  
assignment of property 物业转让；物业转让书 gn[h:+H
&  
assignment right 转让权 5 Praj  
assignor 转让人 >F/5`=/'h  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 j7C&&G q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g+=f=5I3  
associate member 附属会员 _Tf0L<A'R  
associated body corporate 相联法人团体 "9;Ay@'B  
associated company 相联公司；联属公司 vFK(Dx  
associated corporation 相联法团 SuA`F|7?P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] a6g+"EcH#'  
公认会计师公会〔英国〕 (M%ZSF V  
Association of Futures Exchange Brokers 香港期货经纪协会 hle@= e/n  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %UCu
I9  
association of underwriters 承保人组织 Fw6x (j"  
assumption of control 接管 pbqJtBBDDS  
assurance 担保；保险；转易；转易书 UujKgL4  
assurance of interest 权益的转易 M_\)<a(8  
at 19XX price 按一九ＸＸ年价格计算 Xyw;Nh!!d  
at a discount 按赔价计算；按贴水价格计算；打折扣 )(`,!s,8)  
at a premium 按溢价计算；按升水价格计算 T2k# "zD  
at call 通知付款；按通知 TzsNhrU{  
at constant market price 按固定市价计算 @34CaZ$k  
at constant price 按固定价格计算 &P
>a  
at cost 按成本计算 R?l={N=Wf  
at current market price 按当时市价计算；按现时市价计算 +Z/aG k;  
at current price 按当时价格计算；按现时价格计算 $9<P3J 1  
at factor cost 按要素成本计算；按生产要素成本计算 y?V#LW[^E  
at money-of-the-day price 按付款当日价格计算 )7iYx{n  
at or better 按指定或较佳价位〔买卖指令〕 @.
KFWAm  
at par 按面值计算；平价 fMZc_dsW9  
at sight 见票即付 g=kuM  
at the close 按收市盘 L(3} H,t  
at the opening 按开市盘 9jrlB0  
attestation 见证；见证条款 ](^BQc  
at-the-money option 平价期权 iR4!X()  
attorney 受权人；受托代表人 t%30B^Ii%K  
attornment 新拥有人承认书 }U$p[Gi<  
attributable profit 可归属利润 (s!cd]Qa.  
attributable share value 可归属股份价值 )}T0SGY  
Auckland Stock Exchange 奥克兰证券交易所 9'h4QF+Y  
auction 拍卖 U9yR~pw  
auctioneer 拍卖商 x5!lnN,#  
audit 审计；核数 J ?H|"  
Audit Commission 审计署 zvh&o*\2<d  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O%busM$P)/  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 'U4@Sax,  
audit review 帐目审查 G+jcR; s  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _6MNEoy?  
audited account 审计帐目；经审计的帐目 _<;westq  
audited annual account 经审计的周年帐目 {@3p^b*E)1  
audited balance sheet 经审计的资产负债表 8Sg:HU\  
auditor 核数师；核数主任；审计师 WJw %[_W  
auditor's certificate 核数师证明书；审计师证明书 @m ?&7{y#?  
auditor's report 核数师报告；审计师报告 O:te;lQK  
Aussie bond 澳元债券 #Pq.^ ^  
austerity budget 紧缩预算 Z$Mc{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Tg#%5~IX  
Australia All Ordinaries Index 澳洲所有普通股票指数 2ee((vO&  
Australian Dollar [AUD] 澳元 x'`L(C  
Australian Options Market 澳大利亚期权市场 !$.h[z^  
Australian Securities Commission 澳洲证券事务监察委员会 ,2^zX]dgM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >[TJ-%V>oR  
Australian Stock Exchange 澳大利亚证券交易所 NFlrr*=t>  
Austrian Schilling [ATS] 奥地利先令 8nHFNOv6  
authentication 认证；鉴证 9y5nG  
authority to purchase 委托购买证；委购书 ;p2a .P  
authorization 认可；核准；授权；授权书 mi$*,fz  
authorization by direction 指示授权 ~JxAo\2i  
authorization by instruction 指令授权 #kL4Rm;  
authorization by warrant 令状授权 B}2JK9  
authorization of unit trust 单位信托的认可 UNd+MHE74I  
authorized agent 指定代理人 &io*pmUm6  
authorized capital 法定资本 -S*MQA4  
authorized clerk 出市员 *heX[D &>)  
authorized dealer 认可交易商 >&2n\HR\  
authorized financial institution 认可财务机构 /,#&Htk  
authorized fund 认可基金 :TN^}RML  
authorized fund house 获授权的基金公司；认可基金公司 p+d?k"WN?  
authorized institution 认可机构 k6W [//  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ys$X!Ep  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <bxp/#6D  
authorized insurer 获授权保险人；获认可承保人 334tg'2]  
authorized investment 特准投资项目 !JVpR]lWS  
authorized person 获授权人 dEM=U;  
authorized representative 获授权代表 iWu^m+"k  
authorized share capital 法定股本 rJ}k!}G  
automated quotation system 自动报价系统 %y}l^P5z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *L~88-V^  
自动交易系统〔香港期货交易所有限公司〕 Na2n4x!  
automatic adjustment mechanism 自动调整机制 (.54`[2+L  
automatic adjustment system 自动调整系统 5Rec~&v  
Automatic Clearing House 自动票据交换所 Sej\Gt  
automatic exchange rates accumulation system 自动化汇率累集系统 E;C=V2#>[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \hT=U*dMR  
automatic teller machine [ATM] 自动柜员机 # ~T KC|G  
autopay 自动转帐 [X|KXlNfm  
available assets 可用资产 !^<%RT9@|  
available fiscal reserve 现存财政储备 }X[wWH  
available profit 可用利润 ISl-W1u}  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7BDoF!kCx  
average 平均；平均数；海损 */yR_f  
average basic salary 平均基本薪金 4w-P%-4  
average consumer expenditure 平均消费开支；一般消费开支 _f5n t:-  
average cost 平均成本 8]-c4zK  
average cost of land production 增辟土地平均成本 -?&s6XA%#  
average daily turnover 平均每日成交额 v22ZwP  
average daily wage rate 平均每日工资率 p[lciWEW  
average expenditure pattern 平均开支模式 V57tn6>b  
average growth rate 平均增长率 QUU'/e2^c  
average net fixed assets 固定资产平均净值 &lYe  
average of relatives 相对价格平均数 *wetPt)~v_  
average price 平均价格 vD*9b.*  
average propensity to consume 平均消费倾向；一般消费倾向
>X!A/;$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Swg%[r=p=  
average rate 平均率 D,Jyb0BW  
average revenue 平均收入；平均收益 V}UYr Va#9  
average stock 平均库存；平均存货 !K$qh{n  
average yearly rent 平均年租 JHZ`LWq  
avoidance of double taxation 避免双重课税 |ydOi&  
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&2 Zn{#`  
M:? :EJ  
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