一些有用的会计术语(也不知道发的地方对不对)A

A: _a_xzv'  
A share Ａ股；甲类股份 U,/6;}  
abatement of tax 减税；减扣免税额 IUGz =%[  
ABN AMRO Bank N.V. 荷兰银行 \&V0vN1  
above-the-line expenditure 线上项目支出；经常预算支出 [=uo1%  
above-the-line receipt 线上项目收入；经常预算收入 sDqe(x}a  
ABSA Asia Limited 南非联合亚洲有限公司 "O+5R(XT  
absolute change 绝对数值变更 ^n#1<K[E  
absolute expenditure 实际开支 _2fkb=2@  
absolute guideline figure 绝对准则数字 Zn:R PMk*  
absolute interest 绝对权益 89{HJ9}  
absolute order of discharge 绝对破产解除令 JXiZB 8}  
absolute profit margin 绝对利润幅度 uBg 8h{>  
absolute value 实值；绝对值 @/J[t  
absolutely vested interest 绝对既得权益 8pM>Co!  
absorbed cost 已吸收成本；已分摊成本 ,O1O8TwUB0  
absorption 吸收；分摊；合并 =9L$L|W  
absorption rate 吸收率；摊配率；分摊率 z!=P@b  
ACB Finance Limited 亚洲商业财务有限公司 1{pmKPu  
acceptable form of reciprocity 合理的互惠条件 -@^Zq}  
acceptable rate 适当利率；适当汇率 PYB+FcR6?n  
acceptance agreement 承兑协议 U5Erm6U:  
acceptance for honour 参加承兑  R7oj#  
acceptor 承兑人；接受人；受票人 F0~k1TDw  
acceptor for honour 参加承兑人 e"-X U@`k1  
accident insurance 意外保险 #Z=t
J  
Accident Insurance Association of Hong Kong 香港意外保险公会 hlvt$Jwq  
accident insurance scheme 意外保险计划 < V\Y@Ei+  
accident year basis 意外年度基准 tc_f;S`k  
accommodation 通融；贷款 9L%I<5i  
accommodation bill 通融票据；空头票据 .=9s1~]  
accommodation party 汇票代发人 N5|Rmfo1  
account balance 帐户余额；帐户结余 XA0(f*  
account book 帐簿 9D
@$i<D:  
account collected in advance 预收款项 L^kp8
o^$  
account current book 往来帐簿 VeiElU3  
account of after-acquired property 事后取得的财产报告 CozKyt/r7  
account of defaulter 拖欠帐目 (%ew604X  
account payable 应付帐款 Qz<d~N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~CRSL1?  
account receivable 应收帐款 /rB{[zk  
account receivable report 应收帐款报表 qOCJTOg7  
account statement 结单；帐单；会计财务报表 dtM[E`PL  
account title 帐户名称；会计科目 Pvo#pY^dXX  
accountant's report 会计师报告 *E>.)B i  
Accountant's Report Rules 会计师报告规则 @z6!a  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =1/NFlt8  
Accounting Arrangements 《会计安排》 PL0`d`TI  
accounting basis 会计基础 cl[!`Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 fT:}Lj\L1  
Accounting Circular 《会计通告》 xtV[p4U  
accounting class 会计类别 XY7Qa!>7j  
accounting date 记帐日期；会计结算日期 }6RT,O g  
accounting for money 款项核算 .r|*Ch#;P  
Accounting Officer 会计主任 hi{%pi&!T  
accounting period 会计报告期；会计期 YZ#V#[j'^  
accounting policy 会计政策；会计方针 ,a|@d}U  
accounting practice 会计惯例 )9"oL!2h  
accounting principle 会计准则 vvu<:16  
accounting record 会计记录 6y+b5-{'  
accounting report 会计报告 4k}e28  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cleOsj;
S  
Accounting Society of China 中国会计学会
Y8s;w!/  
accounting statement 会计报表 F:F
Meg  
accounting system 会计制度；会计系统 l?N`{,1^  
accounting transaction 会计事项；帐务交易 q?{}3 dPC  
accounting treatment 会计处理 ]o.vB}WsY  
accounting year 会计年度 Rz <OF^Iy  
accretion 增值；添加 ;|ub!z9GG  
accrual 应计项目；应累算数目 To"dG&h  
accrual basis 应计制；权责发生制 4z4v\IpB  
accrual basis accounting 应计制会计；权责发生制会计 +`en{$%%  
accrue 应累算；应计 8
5U.wpG  
accrued benefit 应累算利益 SQ(apc}N4  
accrued charges 应计费用 uK*|2U6t  
accrued cumulative preference share dividend 应累算的累积优先股股息 O;XG^s@5  
accrued expenses 应累算费用 6k0^x Q  
accrued interest payable 应付利息；应计未付利息 <zB*'m  
accrued interest receivable 应收利息；应计未收利息 .CV _\  
accrued right 累算权益 ,\ldz(D?+  
accruing profit 应累算的利润 )na&"b
J  
accumulated fiscal reserve 累积财政储备 nnCug  
accumulated profit 累积利润；滚存溢利 TYS\95<  
accumulated reserve 累积储备 4KpL>'Q=  
accumulation of surplus income 累积收益盈余 a%
,fXp>  
acquired assets 既得资产 GG-[`!>.pw  
acquisition 收购；购置；取得 [$\>~nj=  
acquisition cost 购置成本 M-9gD[m  
acquisition expenses 购置费用 d+2daKi  
acquisition of 100% interest 收购全部股权 ~uaP$*B[  
acquisition of control 取得控制权 B!,yfTk]  
acquisition of fixed assets 购置固定资产 aO1IVESr$  
acquisition of shell “买壳” 0Qd%iP)6  
acquisition price 收购价 -WR}m6yMr  
act of God 天灾 Dx+K+(  
acting partner 执事合伙人 /A(NuB<Pq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7[o {9Yp&  
active partner 积极参与的合伙人 3B9nP._  
active trading 交投活跃 >9(i)e  
actual circulation 实际流通 Z!\@%`0$  
actual cost 实际成本 9U<Hf32  
actual expenditure 实际开支；实际支出 oh\,O
W  
actual income 实际入息；实际收入；实际收益 mvTb~)  
actual market 现货市场 uEd,rEB>  
actual price 现货价；实际价格 |O (G nsZ  
actual profit 实际利润 Vewzo1G2  
actual quotation 实盘；实际价位；实际报价 `BT*,6a  
actual year basis 按实际年度计算 -J$g(sikt  
actuals 实货 [&VxaJ("3  
actuarial investigation 精算调查 $Ub}p[L  
actuarial principle 精算原则  (K #A  
actuarial report 精算师报告 h5onRa*
7  
Actuarial Society of Hong Kong 香港精算学会 S<oQ}+4[~  
actuarial valuation 精算师估值 }iNY_I c  
actuary 精算师 rx:lKoOnB  
ad referendum agreement 暂定协议；有待覆核的协定 njMLyT($  
ad valorem duty 从价税；按值征税 p.Y$A if.  
ad valorem duty system 从价税制 <-)9
>c:k  
ad valorem fee 从价费 gMZ&,n4  
ad valorem tariff 从价关税 ?)cJZ>$!w  
additional allowance 额外免税额 2V$9ei6  
additional amount for unexpired risk 未过期风险的额外款额 _i@x@:_l  
additional assessable profit 补加应评税利润 `pYE[y+  
additional assessment 补加评税 eTZ`q_LfI1  
additional commitment 额外承担 wo(j}O-  
additional commitment vote 额外承担拨款 |h,FUj<r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 AQ}l%  
additional dependent parent allowance 供养父母额外免税额 faVS2TN4  
additional provision 额外拨款 f[@#7,2~M  
additional stamp duty 附加印花税 h.b+r~u  
additional tax 补加税罚款；补加税款 tc/jY]'32  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 |Ow$n  
adjudged bankrupt 被裁定破产 >sV Bj(f  
adjudicated bankrupt 裁定破产人 n\~yX<;X3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LW?2}`+  
adjudication of bankruptcy 裁定破产；宣告破产 C
jZ6NAHc  
adjudication of insolvency 裁定无力偿还债务 jr1Se9u D  
adjusted actual 经调整的实数；调整后的实数 JS2!)aqc  
adjusted current assets 经调整的流动资产；调整后的流动资产 &ps6s.K  
adjusted figure 经调整的数字；调整后的数额 EG1x  
adjusted liabilities 经调整的负债；调整后的负债 `q1}6U/k  
adjusted loss 经调整的亏损；调整后的亏损 mt.,4  
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 =+Tsknq  
adjusted profit 经调整的利润；调整后的利润 /O"0L/hc^  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^z?=?%{  
adjusted value 经调整的价值；调整后的价值 JOHp?3"4  
adjustment 调整；修订；理算〔保险〕 *<3iEeO/R  
adjustment centre 调剂中心 7eH@n<]Y2  
adjustment lag 调整过程的时间差距；调整时差 1 '%-y  
adjustment mechanism 调整机制 (QhAGk&lu  
adjustment of loss 亏损调整 |Kn^w4mN  
adjustment process 调整过程；调整程序 ndt8=6p  
adjustment range 调整幅度 G[B*TM6$  
administered exchange rate 受管制汇率 c=<v.J@K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nTQ (JDf  
administration expenses 行政费用 Es,0'\m&  
administration fee 手续费；行政费 x k#*=  
administration in bankruptcy 破产管理 L%4tw5*N  
administration order 遗产管理令 A'(k Yc  
administrator 管理人；遗产管理人 2X +7bM  
administrator of the estate 遗产管理人 '|+=B u  
admission of debt 债项承认书 kjfxjAS=m  
admission of proof 接纳债权证明 Z~B+*HF  
advance 放贷款项；垫付款项；预支款项；预付款项 '4Y*-!9  
advance account 暂支帐目；预付款帐户 PE +qYCpP9  
advance compensation 预付补偿金 oPE.gn_$  
advance from shareholder 股东垫款 c'[( d5^|  
advance pending reimbursement 预支以待日后付还 {)GQV`y  
advanced economy 先进经济体系 ;W =by2x*  
advancement 预付；预付财产 C(ZcR_+r$,  
advances warrant 垫款令 s UvKA0  
advancing 贷出 $M%}Oz3*  
adverse balance 逆差 ]dQZ8yVK
 
adverse exchange 逆汇 SwQOFE/Dv~  
advertisement addressed to shareholders 在报章刊登的致股东通告 f61]`@Bk  
advice for collection 托收通知书 >EyvdX#v  
advice of drawing 提款通知书；汇票通知书 K T"h74@  
advice of payment 付款通知 lp3(&p<:  
Advisory Committee [Securities and Futures Commission] zh?xIpY  
谘询委员会〔证券及期货事务监察委员会〕 VdYOm  
Advisory Committee on Diversification 经济多元化谘询委员会 g8B&u u #  
affidavit 誓章；遗产申报誓章 FxMMxY,*%  
affidavit of no receipt 述明无收款的誓章 k0R,!F  
affiliate 联号；联营公司；附属公司 d u_O}x  
affiliated company 附属公司；联号；联营公司 _LLW{^V  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ',<{X(#(  
affordability 负担能力 Cf.WO%?P  
African Development Bank [AfDB] 非洲开发银行 :Fq2x_IUE  
after-acquired property 事后取得的财产 +lW+H12  
after-hours dealing 市后交易 k$Nx6?8E  
after-tax profit 税后盈利；税后利润；税后溢利 (p}9^Y  
agency agreement 代理协议 Hd96[Uo  
agency expenses 代理机构的开支 GXGN;,7EV  
agency fee 代理费 HE4`9$kVLr  
Agency Law 《代理法》 zV9 =  
agent 代理人；承销人 pvK \fSr  
agent of company 公司代理人 vWZ>Hf]`L  
agent's fee 代理人费；经纪费 F^J&g%ql  
aggregate 总计；总数；总体数字 )[F46?$vrk  
aggregate amount 总款额；总额 \r)_-  
aggregate assets and liabilities 总体资产与负债 gogl[gHO  
aggregate at constant price 按固定价格计算的总体数字 !^rITiy  
aggregate demand 总需求 +A;n*DF2  
aggregate gross position 总持仓量 m(Pz7U.Q  
aggregate limit 总限额 _&6juBb  
aggregate of salaries tax 合计薪俸税 d{(s-  
aggregate performance 总体表现；总体业绩 ;5zjd,  
aggregate supply 总体供应 x`b~ZSNJ%  
aggregate surplus 总盈余 ]a&x'  
aggregate total 整体总额 W\ZV0T;<]  
aggregate value 总值；合计价值 il 8A&`%  
aggregated basis 合计基准 j X^&4f  
aggregated net chargeable income 合计应课税入息实额 Rq~ >h99M  
aggregation 合并计算；合计；总和 loAfFK>g  
aggregation of incomes of husband and wife 夫妇入息合并计算 W,L>'$#pM  
aggregation of property 财产的总和 g%KGF)+H  
agio 差价；贴水 ?et0W|^k  
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》 Iltg0`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment rVc zO+E  
《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》 6=aBD_2@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tOp:e KN  
《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》 >*ha#PE  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "m<eHz]D  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Xv<;[vq}F  
agreement for a settlement 授产协议 PAO[Og,-  
agreement for assignment 转让协议 X8NO;w@z#  
agreement for sale 售卖协议；买卖协议 Oa3=+_C~$1  
agreement for sale and purchase 买卖协议 .jrR4@  
agreement for the payment of interest 支付利息协议 /I`!iK  
agreement for the repayment of money 还款协议 3z{5c  
agreement of reinsurance 再保险协议 n8
y,{|  
Agricultural Bank of China 中国农业银行 P*nT\B  
air passenger departure tax 飞机乘客离境税 EzeDShN=J  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [f0oB$  
airport tax 机场税 <LOx.}fv  
alcohol duty 酒精税 ^`B##9g~  
alienation 让与；让渡；转让 {O3oUE+  
alimony 生活费；赡养费 Wtzj;G
Jj  
All Ordinaries Index [AOI] 所有普通股指数 $ M[}(m  
all risks 全险；综合险 (tz_D7c$F  
All Sales Record for Stock Market 《股票市场成交报告》 /d]V{I~6  
Allied Capital Resources Limited 新联财务有限公司 5;i!PuL  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 u3v6$CD?  
allocation letter 拨款信件 !xx> lX5  
allocation of fund 分配款项；预留款项 DRFuvU+e  
allocation of profit 利润分配；溢利分配 Jr*S2z<*  
allocation warrant 拨款令 M}KM]<  
allotment 分配；配股 ^|hRu{QW  
allotment notice 股份配售通知；配股通知 Bafz&#;Q'  
allotment of shares 股份分配 ZE3ysLkm  
allowable 可获宽免；免税的 V?L$ys  
allowable business loss 可扣除的营业亏损 6pdl,5[x-  
allowable expenses 可扣税的支出 .]sIoB-54  
allowance 免税额；津贴；备抵；准备金 0qV*d  
allowance for debts 债项的免税额 P.H/H04+  
allowance for depreciation by wear and tear 耗损折旧免税额 *Yk8Mj^_h  
allowance for funeral expenses 殡殓费的免税额 %
(7wZ0Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =='{[[J  
allowance for repairs and outgoings 修葺及支出方面的免税额 ff5 Lwf{{  
allowance to debtor 给债务人的津贴 ,B/p1^;.  
alteration of capital 资本更改 {J6sM$aj  
alternate trustee 候补受托人 h9OL%n 7m'  
amalgamation 合并 y:6'&`L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1j)!d$8  
ambit of charges 征税范围；收费范围 qer'V  
amended valuation 经修订的估值 QmkC~kK1.  
American Commodities Exchange 美国商品交易所 A(@gv8e[H^  
American Express Bank Limited 美国运通银行 36A.h,~  
American Stock Exchange 美国证券交易所 =rO>b{,hs  
amortization 摊销 #* /W!UOu  
amount due from banks 存放银行同业的款项 5`{;hFl  
amount due from banks abroad 存放海外银行同业的款项 f[I'
j0H%  
amount due from holding companies 控股公司欠款 /5'<w(  
amount due from local banks 存放本港银行同业的款项 f/WM}Hpj  
amount due to banks 银行同业的存款 5\kZgX
WIh  
amount due to banks abroad 海外银行同业的存款 :iOHc-x
 
amount due to holding companies 控股公司存款 @
7Rt[2"e  
amount due to local banks 本港银行同业的存款 8JOht(
m  
amount due to outport banks 外埠银行同业的存款
jvQ+u L  
amount for note issue 发行纸币的款额 OFL+Q~~C  
amount of bond 担保契据的款额 3L%r_N*a  
amount of consideration 代价款额 G mUs U{  
amount of contribution 供款数额 w wRT$-!  
amount of indebtedness 负债款额 ]Q_G /e  
amount of principal of the loan 贷款本金额 ]!
J3?G  
amount of rates chargeable 应征差饷数额 0N[DV]  
amount of share capital 股本额 A=[f>8  
amount of sums assured 承保款额 uV$d7(N}"  
amount of variation 变动幅度 IEr`6|X  
amount of vote 拨款数额 ].T;x|  
amount payable 应付款额 _wJ#jJz2  
amount receivable 应收款额 h/bYtE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |3lAye,t)a  
analysis 分析 GvtI-\h]  
ancillary risk 附属风险 y^|3]G3  
annual account 周年帐目；周年帐目报表；年度决算；年结 vKOn7  
annual accounting date 年结日期 vc{]c }  
annual allowance 每年免税额；年积金；年度津贴；年津 AdS
_-Cm  
annual balance 年度余额 U)=Z&($T  
annual disposable income 每年可动用收入 ]B'  
annual estimates 周年预算 <WKz,jh  
annual fee 年费 b0=AQ/:  
annual general meeting 周年大会 _,1kcDu  
annual growth rate 年增率；每年增长率  (mD:[|.  
annual long-term supplement 长期个案每年补助金 mb`}sTU).  
annual pensionable emolument 可供计算退休金的年薪 FT<*  
annual report 年报 R
M+K":p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kJpHhAn4  
annual return 周年报表；周年申报表；每年报税表格 1xV1#'@[Jd  
Annual Return Rules 《周年报表规则》 Nv]/L+i  
annual review of consumer prices 每年消费物价回顾 19{?w6G<k  
annual roll-forward basis 逐年延展方式 Kf<_A{s  
annual salary 年薪 CIvT5^}  
annual statement 年度报表；年度决算表 (gC^5&11  
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 :+^l
lz  
annuitant 年金受益人 $=SYssg7La  
annuity 年金 959jp85  
annuity contract 年金合约 a2_IF,p*?  
annuity on human life 人寿年金 ZoReyY2  
antecedent debt 先前的债项 0]0M>vx u  
ante-dated cheque 倒填日期支票 D)cwttH  
anticipated expenditure 预期开支 wT
bIS~!gF  
anticipated net profit 预期纯利 {#Cm> @')  
anticipated revenue 预期收入 /[dAgxL  
anti-inflation measure 反通货膨胀措施 DOU?e9I2  
anti-inflationary stance 反通货膨胀立场 TBfl9Q  
apparent deficit 表面赤字 k6XmBBIj-  
apparent financial solvency 表面偿债能力 \eN/fTPm  
apparent partner 表面合伙人 1c~#]6[  
application for personal assessment 个人入息课税申请书 <$6E r  
application of fund 资金应用 leJd){  
application to release as liquidator and to destruct the books of accounts and documents $gK>R5^G>  
申请免除清盘人职务及毁灭帐簿与文件 &c ~)z\$  
appointed actuary 委任精算师 <bppu>&  
appointed auditor 委任核数师；委任审计师 h;[Ncj]  
appointed trustee 委任的受托人 [M>_(u6  
appointer 委任人 O~]G(TMs8W  
apportioned pro rata 按比例分摊 y~1php>2f1  
apportionment 分配；分摊 hrt-<7U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DTVnQC  
apportionment formula 分摊方程式 Oip..f0  
apportionment of estate duty 遗产税的分摊 }}R!Y)  
appraisal 估价；评估 iiB$<b.((I  
appreciable growth 可观增长 "evV/Fg(  
appreciable impact 显着影响 K%Ml2V   
appreciable increase 可观增长 )Q?[_<1Y+  
appreciation 增值；升值
>;
?97'M  
appreciation against other currencies 相对其他货币升值 -e\56%\~_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W4a20KM2  
appreciation tax 增值税 '2oBi6|X  
appropriation 拨款；拨用；拨付 V#KM~3e  
appropriation account 拨款帐目 `d#_66TLr  
Appropriation Bill 拨款法案 :\RB ^3;  
appropriation-in-aid system 补助拨款办法 (E[hl  
approved assets 核准资产 [}3Y1t{G  
approved basket stock 认可一篮子证券 biK.HL\V  
approved budget 核准预算 OPjh"Hv  
approved charitable donation 认可慈善捐款 8 EH3zm4  
approved charitable institution 认可慈善机构 tgnXBWA`!  
approved currency 核准货币；认可货币 _?<Fc8F  
approved estimates 核准预算 mJT m/C  
approved estimates of expenditure 核准开支预算 IQ8AsV&'C  
approved overseas insurer 核准海外保险人 ;Yj&7k1  
approved overseas trust company 核准海外信托公司 Xw5"JE!.  
approved pooled investment fund 核准汇集投资基金 HrxEC)V6#  
approved provident fund scheme 认可公积金计划 ;oE4,  
approved provision 核准拨款 @DR&e^Zz  
approved redeemable share 核准可赎回股份 na)ceN2h  
approved regional stock 认可地区性证券 )cXc"aj@s  
approved retirement scheme 认可退休金计划 XwMC/]lK<  
approved subordinated loan 核准附属贷款 s<]l[Y>  
arbitrage 套戥；套汇；套利 ysPW<  
arbitrageur 套戥者；套汇者 ,55`s#;  
arbitrary amount 临时款项 v>R.ou(  
arrangement 措施；安排；协定 o 8U2vMH  
arrears 欠款 EbH
eP  
arrears of pay 欠付薪酬 L_|Y_=r."  
arrears of revenue 逾期未收税款；逾期未收的帐项 C54)eT6  
articles of association 组织章程；组织细则；组织章程细则 I'wAgf6W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0:EiCKb)ol  
ascertainment of profit 确定利润 i`;
I"oY4  
"Asia Clear" “亚洲结算系统” %e(,PL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6G],t)<A'-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rOGJ%|%(  
Asian Development Fund [ADF] 亚洲发展基金 sMK/l @7  
Asian dollar bond 亚洲美元债券 K(^x)w r-:  
Asian dollar market 亚洲美元市场 Kkm7L-  
Asian dollar rate 亚洲美元利率 MRc^lYj{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 YX(%jcj*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =k z;CS+  
asked price 沽盘；喊价；索价；卖方报价 *?K=;$  
assessable income 应评税入息 y:L|]p}huE  
assessable loss 应评税亏损 RWE%?`  
assessable profit 应评税利润 Yu=^`I  
assessable value 应评税值 %oo&
M;  
assessed profit 估定利润 ]F~5l?4u#  
assessed value 经评估价值 pFuQ!7Uk  
assessment 评税；评定；估价；评税单 -h}J%UV  
assessment number 评税编号；估价编号 '%,Re-8O  
assessment of additional tax 补加税评税 FYJB.lAT  
assessment of performance 业绩评估；实绩评价 ~oI49Q&{  
Assessor 评税主任 T>?~eYHXs  
asset price bubbles 资产价格泡沫 v|xlI4  
asset-backed securities 具资产保证的证券 ntT|G0E  
assets accretion 资产增值 !Zrvko  
assets and liabilities 资产与负债 gM8eO-d  
assets betterment statement 资产递增表；资产改进表 VF-d^AGt  
assets lending 实物放款；有抵押贷款 Am0$UeSZ  
assets of the company passing on the death 死者去世时转移的公司资产 ^iTA40K  
assets pledged as security for liabilities 用作负债抵押的资产 M\%{!Wzo8  
assets portfolio 资产投资组合 4R]|  
assets price 资产价格 =cQwR:):  
assets quality 资产质素 g 0L 4  
assets realization 资产变现 BC+HP9<]  
assets refinancing arrangement 资产再集资安排 I.>
LG  
assets securitization 资产证券化 :/3`+&T^/  
assets situated outside Hong Kong 在香港以外地方的资产 8P 8"dN[  
assets stripping 削减资产；拆卖资产 ;Cwn1N9S  
assets value 资产值 +38t82%YWo  
assignee 承让人 #df43_u  
assignment 转让；转让书；转让契 ~^eAS;  
assignment of interest 权益转让 -H \nFJ6+  
assignment of letters patent and trade mark 专利证书及商标转让 dx~Wm1  
assignment of property 物业转让；物业转让书 W)l&4#__(  
assignment right 转让权 \S9
z.!7v$  
assignor 转让人 GH
kSU;})  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ns3k{l#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^~0r+w
61  
associate member 附属会员 ..!yf e"5  
associated body corporate 相联法人团体 zb<+x(0y"  
associated company 相联公司；联属公司 bY<"$);s  
associated corporation 相联法团 )sQbDA|p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I9MI}0}7  
公认会计师公会〔英国〕 >eXNw}_j  
Association of Futures Exchange Brokers 香港期货经纪协会 ;#+#W+0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `>*P(yIN  
association of underwriters 承保人组织 $$4% .J26Z  
assumption of control 接管 L/ZZe5I  
assurance 担保；保险；转易；转易书 CR/
LV]G  
assurance of interest 权益的转易 {r"
s.|
n  
at 19XX price 按一九ＸＸ年价格计算 _+{s^n=  
at a discount 按赔价计算；按贴水价格计算；打折扣 dU\fC{1Z  
at a premium 按溢价计算；按升水价格计算 suVS!} C  
at call 通知付款；按通知 e'ZgF~  
at constant market price 按固定市价计算 8_uDxd  
at constant price 按固定价格计算 pSAXp#g  
at cost 按成本计算 ,"/_G  
at current market price 按当时市价计算；按现时市价计算 t!~mbx+  
at current price 按当时价格计算；按现时价格计算 !>+ 0/  
at factor cost 按要素成本计算；按生产要素成本计算 ka
5>9E  
at money-of-the-day price 按付款当日价格计算 `SVR_  
at or better 按指定或较佳价位〔买卖指令〕 R6!3Y/Q@  
at par 按面值计算；平价 Y,a.9AWw)  
at sight 见票即付 ^,X+ n5q;m  
at the close 按收市盘 H1w;Wb1se  
at the opening 按开市盘 eI[z%j[Y*  
attestation 见证；见证条款 y0Tb/&xN  
at-the-money option 平价期权 a
}fW3+>  
attorney 受权人；受托代表人 O-7 \qz  
attornment 新拥有人承认书 0e:aeLh  
attributable profit 可归属利润 E>ev/6ox  
attributable share value 可归属股份价值 G6 GXC`^+  
Auckland Stock Exchange 奥克兰证券交易所 6`yq4!&v  
auction 拍卖 4, :D4WYWD  
auctioneer 拍卖商 9Hu%Z/[!p  
audit 审计；核数 X:dj5v  
Audit Commission 审计署 iU3co|q7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ft]sTA+
C  
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〕 .v;Npm2  
audit review 帐目审查 "ZH1W9A  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 T.xW|Iwx  
audited account 审计帐目；经审计的帐目 ^yX W.s  
audited annual account 经审计的周年帐目 UeVF@rw  
audited balance sheet 经审计的资产负债表 H'P
o  
auditor 核数师；核数主任；审计师 41:Z8YL(  
auditor's certificate 核数师证明书；审计师证明书 7#RW4ZM  
auditor's report 核数师报告；审计师报告 j/W#=\xz  
Aussie bond 澳元债券 5/(Dh![l  
austerity budget 紧缩预算 d BJM?/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 A*$vk
2VWw  
Australia All Ordinaries Index 澳洲所有普通股票指数 }3+(A`9h f  
Australian Dollar [AUD] 澳元 gcz1*3)  
Australian Options Market 澳大利亚期权市场 y_'8m9Qy)  
Australian Securities Commission 澳洲证券事务监察委员会 6L4B$'&KQZ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Um|:AT}`^  
Australian Stock Exchange 澳大利亚证券交易所 m{1By/
U  
Austrian Schilling [ATS] 奥地利先令 =e4,)Wd9&
 
authentication 认证；鉴证 :gR
`rc!  
authority to purchase 委托购买证；委购书 )Ev [o#y  
authorization 认可；核准；授权；授权书 UgUW4x'+  
authorization by direction 指示授权 *"E]^wCn  
authorization by instruction 指令授权 kt@+UK."  
authorization by warrant 令状授权 Q8P;AN_JS  
authorization of unit trust 单位信托的认可 ";GLX%C!{@  
authorized agent 指定代理人 Y!SD^Ie7!  
authorized capital 法定资本 aC:rrS  
authorized clerk 出市员 Fa;CWyt  
authorized dealer 认可交易商 \zKVgywR  
authorized financial institution 认可财务机构 F6fm{  
authorized fund 认可基金 \^_F>M  
authorized fund house 获授权的基金公司；认可基金公司 $[z*MQ  
authorized institution 认可机构 7igrRU#1%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,CCIg9Pt  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 f+)F-3  
authorized insurer 获授权保险人；获认可承保人 ?.4u'Dkn=  
authorized investment 特准投资项目 `;`34t_)  
authorized person 获授权人 wi&m(f(~  
authorized representative 获授权代表 ' rXkTm1{  
authorized share capital 法定股本 (5atU |8r  
automated quotation system 自动报价系统 )2R:P`U
 
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] r*kk/$,2  
自动交易系统〔香港期货交易所有限公司〕 GSMP)8W  
automatic adjustment mechanism 自动调整机制 z`/v}'d[X  
automatic adjustment system 自动调整系统 Lrz>00(*4  
Automatic Clearing House 自动票据交换所 <8H`y(S  
automatic exchange rates accumulation system 自动化汇率累集系统 =!p6}5Z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 xOS4J+'s@  
automatic teller machine [ATM] 自动柜员机 h883pe
=  
autopay 自动转帐 af>
i  
available assets 可用资产 W/+|dN{O+g  
available fiscal reserve 现存财政储备 T6{IuQjXs  
available profit 可用利润  vH`u  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5~ jGF  
average 平均；平均数；海损 Z EG  
average basic salary 平均基本薪金 ]0\8g=KK  
average consumer expenditure 平均消费开支；一般消费开支 Iy"   
average cost 平均成本 $rf5\_G,96  
average cost of land production 增辟土地平均成本 n#m )]YQC  
average daily turnover 平均每日成交额 u
dH7Q&"  
average daily wage rate 平均每日工资率 Yj;$hV8j(  
average expenditure pattern 平均开支模式 )82x)c<e  
average growth rate 平均增长率 {X8F4  
average net fixed assets 固定资产平均净值 =7Nm=5@  
average of relatives 相对价格平均数 c~p4M64  
average price 平均价格 .\i
9}ye  
average propensity to consume 平均消费倾向；一般消费倾向 ?-*_v//g  
average propensity to save 平均储蓄倾向；一般储蓄倾向  M)Y`u  
average rate 平均率 j#o0y
5S  
average revenue 平均收入；平均收益 D @T,j4o  
average stock 平均库存；平均存货 x"*u98&3  
average yearly rent 平均年租 taI])  
avoidance of double taxation 避免双重课税 17J|g.]m-&  
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 BpRQG]L  
CShVJ:u+K\  
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