一些有用的会计术语(也不知道发的地方对不对)A

A: 5%r:hO @S  
A share Ａ股；甲类股份 mJU1n  
abatement of tax 减税；减扣免税额 4Tdp;n
\F  
ABN AMRO Bank N.V. 荷兰银行 Mg"e$m  
above-the-line expenditure 线上项目支出；经常预算支出 ,1K`w:uhS  
above-the-line receipt 线上项目收入；经常预算收入 <%Al(Lm0  
ABSA Asia Limited 南非联合亚洲有限公司 }Fq~!D Ee  
absolute change 绝对数值变更 f(Su  
absolute expenditure 实际开支 e 48N[p  
absolute guideline figure 绝对准则数字 R:+cumHr  
absolute interest 绝对权益 s~p(59  
absolute order of discharge 绝对破产解除令 ;_~9".'<d  
absolute profit margin 绝对利润幅度 >0X_UDAWz  
absolute value 实值；绝对值 [r#m +R"N  
absolutely vested interest 绝对既得权益 f>CJ1;][{  
absorbed cost 已吸收成本；已分摊成本 ;% <[*T:*'  
absorption 吸收；分摊；合并 K[
q{)>,9  
absorption rate 吸收率；摊配率；分摊率 oKMr Pr[`  
ACB Finance Limited 亚洲商业财务有限公司 7 /6Zp?  
acceptable form of reciprocity 合理的互惠条件 ?-v]+<$Y  
acceptable rate 适当利率；适当汇率  =w5]o@  
acceptance agreement 承兑协议 PDgd'y  
acceptance for honour 参加承兑 '.B5C
Q  
acceptor 承兑人；接受人；受票人 \{EYkk0]  
acceptor for honour 参加承兑人 xqQLri}  
accident insurance 意外保险 iJU=98q  
Accident Insurance Association of Hong Kong 香港意外保险公会 H`bS::JI-  
accident insurance scheme 意外保险计划
iSP}kM}  
accident year basis 意外年度基准 +RBX2$kB  
accommodation 通融；贷款 le|Rhs%Z%  
accommodation bill 通融票据；空头票据 goqm6
L^Cu  
accommodation party 汇票代发人 H$ZLtPv5  
account balance 帐户余额；帐户结余 91#rP|88;  
account book 帐簿 B&+)s5hh  
account collected in advance 预收款项 dW5@Z-9  
account current book 往来帐簿 ,;@vVm'}  
account of after-acquired property 事后取得的财产报告 }'p"q)  
account of defaulter 拖欠帐目 %dwI;%0  
account payable 应付帐款 R>D
[I.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 R wTzS;  
account receivable 应收帐款 <kCOg8<y :  
account receivable report 应收帐款报表 @P)2ZGG  
account statement 结单；帐单；会计财务报表 HO_!/4hrU  
account title 帐户名称；会计科目 egmNX't6f5  
accountant's report 会计师报告 ;XIDu6  
Accountant's Report Rules 会计师报告规则 IZ_?1%q>}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5AbY 59  
Accounting Arrangements 《会计安排》 XiMd|D  
accounting basis 会计基础 Q?2GwN  
accounting by Official Receiver 破产管理署署长呈交的帐目 Nu;?})tF  
Accounting Circular 《会计通告》 HcQ)XJPK  
accounting class 会计类别 QJy1j~9x  
accounting date 记帐日期；会计结算日期 K>vi9,4/ks  
accounting for money 款项核算 $
%6.lQ  
Accounting Officer 会计主任 #LR.1zZ  
accounting period 会计报告期；会计期 k`((6  
accounting policy 会计政策；会计方针 {)n@Rq\=v  
accounting practice 会计惯例 d:Oo5t)MN  
accounting principle 会计准则 oZ_,
WwnE  
accounting record 会计记录  X`20=x  
accounting report 会计报告 >{)\GK0i7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 nX_w F`n"  
Accounting Society of China 中国会计学会 8ZF!}kb0F  
accounting statement 会计报表 }nRTw2-z  
accounting system 会计制度；会计系统 34,'smHi%  
accounting transaction 会计事项；帐务交易 K!,9qH  
accounting treatment 会计处理 6rMXv0)  
accounting year 会计年度 TWM^5 L:U  
accretion 增值；添加 W#@6e')d  
accrual 应计项目；应累算数目 {.])'~[U  
accrual basis 应计制；权责发生制 =o:1Rc7J  
accrual basis accounting 应计制会计；权责发生制会计 /K(l[M  
accrue 应累算；应计 N9#5 P!  
accrued benefit 应累算利益 J9/EJ'My  
accrued charges 应计费用 Z*+y?5+L"P  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z<iK(?@O  
accrued expenses 应累算费用 .L~ NX/V  
accrued interest payable 应付利息；应计未付利息 t"Bp# U1  
accrued interest receivable 应收利息；应计未收利息 `&:>?Y/X2  
accrued right 累算权益 _fdD4-2U  
accruing profit 应累算的利润 jmG)p|6  
accumulated fiscal reserve 累积财政储备 9tWpxrig%  
accumulated profit 累积利润；滚存溢利  (l-l Y  
accumulated reserve 累积储备 PA*1]i#2M=  
accumulation of surplus income 累积收益盈余 7_R[=t  
acquired assets 既得资产 |'``pq/}_  
acquisition 收购；购置；取得 OFxCV`>ce  
acquisition cost 购置成本 j>?`N^  
acquisition expenses 购置费用 ceuEsQ}  
acquisition of 100% interest 收购全部股权 ..R JHa6B  
acquisition of control 取得控制权 ? q_%  
acquisition of fixed assets 购置固定资产 A%cJ5dF8~  
acquisition of shell “买壳” j 8)*'T  
acquisition price 收购价 ,e^~(I
Taq  
act of God 天灾 Zu*7t<W  
acting partner 执事合伙人 Z,DSTP\|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8!{ }WLwb  
active partner 积极参与的合伙人 IF cre  
active trading 交投活跃 xn>N/+,  
actual circulation 实际流通 M.\XG}RR  
actual cost 实际成本 AyNpY_B0c  
actual expenditure 实际开支；实际支出 3+\Zom4  
actual income 实际入息；实际收入；实际收益 Z*b$&nM  
actual market 现货市场 <G0Ut6J>  
actual price 现货价；实际价格 !"ir}Y%  
actual profit 实际利润 H.;2o(vD  
actual quotation 实盘；实际价位；实际报价 9^&B.6!6  
actual year basis 按实际年度计算 -Q/wW4dE=  
actuals 实货 IE3GZk+a~  
actuarial investigation 精算调查 Y4+]5;B8  
actuarial principle 精算原则 1(pv3  
actuarial report 精算师报告 rp4{lHw>C/  
Actuarial Society of Hong Kong 香港精算学会 aCJ-T8?'  
actuarial valuation 精算师估值 _F(Np\%_  
actuary 精算师 ^E_chx-e}  
ad referendum agreement 暂定协议；有待覆核的协定
gCF
9XKW  
ad valorem duty 从价税；按值征税 T[I7.8g  
ad valorem duty system 从价税制 bXeJk]#y  
ad valorem fee 从价费 *&tTiv{^  
ad valorem tariff 从价关税 a)*(**e$*i  
additional allowance 额外免税额 iaJLIrl  
additional amount for unexpired risk 未过期风险的额外款额 H& $M/`  
additional assessable profit 补加应评税利润 6HPuCP  
additional assessment 补加评税 LLFQ5py{  
additional commitment 额外承担 l_4^TYF  
additional commitment vote 额外承担拨款 Cd]g+R}j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 P'o]#Az  
additional dependent parent allowance 供养父母额外免税额 ^
p7z3ng  
additional provision 额外拨款 A9KPU:  
additional stamp duty 附加印花税 Kf6D)B 26  
additional tax 补加税罚款；补加税款 )W6l/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 E`.:V<KW/  
adjudged bankrupt 被裁定破产 {6O}E9  
adjudicated bankrupt 裁定破产人 P @J)S ?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~xv3R  
adjudication of bankruptcy 裁定破产；宣告破产 ;Ea8>  
adjudication of insolvency 裁定无力偿还债务 dq
%C~j{v  
adjusted actual 经调整的实数；调整后的实数 |&@`~OBa  
adjusted current assets 经调整的流动资产；调整后的流动资产 r/@Wn  
adjusted figure 经调整的数字；调整后的数额 U%
0|LQk5  
adjusted liabilities 经调整的负债；调整后的负债 Xy./1`X  
adjusted loss 经调整的亏损；调整后的亏损 i&p6UU
 
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 z7z9lDS  
adjusted profit 经调整的利润；调整后的利润 ,@fx[5{  
adjusted surplus 经调整的盈余额；调整后的盈余额 >4q6  
adjusted value 经调整的价值；调整后的价值 `EfFyhG$  
adjustment 调整；修订；理算〔保险〕 u9(42jj[$U  
adjustment centre 调剂中心 '(SivD  
adjustment lag 调整过程的时间差距；调整时差 yeMe2Zx  
adjustment mechanism 调整机制 `\P1Ff@z0  
adjustment of loss 亏损调整 UCup {pDp  
adjustment process 调整过程；调整程序 \D};0#G0&  
adjustment range 调整幅度 ei>iX
Dt  
administered exchange rate 受管制汇率 zC*dJXt@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?~IdPSY  
administration expenses 行政费用 cv1PiIl  
administration fee 手续费；行政费 ,)N/2M\B-  
administration in bankruptcy 破产管理 itE/QB  
administration order 遗产管理令 &E
YoviFp  
administrator 管理人；遗产管理人 >j7]gi(  
administrator of the estate 遗产管理人 t
3g+>U_m  
admission of debt 债项承认书 w ~"%&SNN  
admission of proof 接纳债权证明 E^gN]Z"O  
advance 放贷款项；垫付款项；预支款项；预付款项 s(ap~UCOw  
advance account 暂支帐目；预付款帐户 h6IO;:P)  
advance compensation 预付补偿金 2.=G  
advance from shareholder 股东垫款 >6[d&SM6  
advance pending reimbursement 预支以待日后付还 $-|$4lrS  
advanced economy 先进经济体系 {2QP6XsJ  
advancement 预付；预付财产 0~+*$W  
advances warrant 垫款令 B'mUDW8\D  
advancing 贷出 Q^=0p0  
adverse balance 逆差 6nJQPa  
adverse exchange 逆汇 jse!EtB:  
advertisement addressed to shareholders 在报章刊登的致股东通告 (`_fP.Ogb  
advice for collection 托收通知书 u.G aMl4 (  
advice of drawing 提款通知书；汇票通知书 {LVA_7@  
advice of payment 付款通知 BJ\81 R  
Advisory Committee [Securities and Futures Commission] WMW=RgiW\  
谘询委员会〔证券及期货事务监察委员会〕 ir>S\VT4  
Advisory Committee on Diversification 经济多元化谘询委员会 \rATmjsKzS  
affidavit 誓章；遗产申报誓章 Vrd16s  
affidavit of no receipt 述明无收款的誓章 sP}u zS  
affiliate 联号；联营公司；附属公司 x%O6/rl  
affiliated company 附属公司；联号；联营公司 ,L.V>Ae  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _"OE}$C  
affordability 负担能力 LE)$_i8gX  
African Development Bank [AfDB] 非洲开发银行 @Kn@j D;  
after-acquired property 事后取得的财产 SjY|aW+wAL  
after-hours dealing 市后交易 xG(iSuz  
after-tax profit 税后盈利；税后利润；税后溢利 ycwkF$7  
agency agreement 代理协议 CW/<?X<!n  
agency expenses 代理机构的开支 LEe{fc?{  
agency fee 代理费 -"{g kjuv  
Agency Law 《代理法》 ,%BDBZ  
agent 代理人；承销人 G,c2?^
#n  
agent of company 公司代理人 _~D#?cFY6  
agent's fee 代理人费；经纪费 *0eV9!y  
aggregate 总计；总数；总体数字 Zy.ls&<:  
aggregate amount 总款额；总额 a1Q%Gn@R  
aggregate assets and liabilities 总体资产与负债 e ky1}  
aggregate at constant price 按固定价格计算的总体数字 $TS97'$  
aggregate demand 总需求 [Y?Y@x"MZ  
aggregate gross position 总持仓量 H'7s`^- >I  
aggregate limit 总限额 B[6k [Vs  
aggregate of salaries tax 合计薪俸税 `S5::U6E  
aggregate performance 总体表现；总体业绩 {]Cn@.TPD  
aggregate supply 总体供应 Vp0_R9oQ  
aggregate surplus 总盈余 }~NXiUe  
aggregate total 整体总额 !*HJBZ]q  
aggregate value 总值；合计价值 `m8WLj  
aggregated basis 合计基准 ?E(X>tH  
aggregated net chargeable income 合计应课税入息实额 !f&hVLs0  
aggregation 合并计算；合计；总和 `u7^r^>A  
aggregation of incomes of husband and wife 夫妇入息合并计算 RHpjJZUV  
aggregation of property 财产的总和 R*FDg;t4  
agio 差价；贴水 C"mWO Y2]  
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》 lN8l71N^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1 ?Zw  
《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》 En#Q p3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Cz$q"U  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Lfdg5D5.P  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ij~-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ](8F]J ,  
agreement for a settlement 授产协议 ~(yW#'G  
agreement for assignment 转让协议 L|:C
Q  
agreement for sale 售卖协议；买卖协议 /#&jF:h  
agreement for sale and purchase 买卖协议 2"6qg>]-t  
agreement for the payment of interest 支付利息协议 ;Zj(**#H  
agreement for the repayment of money 还款协议 _Gaem"k|  
agreement of reinsurance 再保险协议 arRU`6?  
Agricultural Bank of China 中国农业银行 >;bym)  
air passenger departure tax 飞机乘客离境税 =$L+J O  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 cDzb}W*UM  
airport tax 机场税 }<@-=  
alcohol duty 酒精税 1-N+qNSD`  
alienation 让与；让渡；转让 ~K;hXf  
alimony 生活费；赡养费 -:"KFc8A  
All Ordinaries Index [AOI] 所有普通股指数 EY3F9h3xM|  
all risks 全险；综合险 osdoL  
All Sales Record for Stock Market 《股票市场成交报告》 CY{!BV'  
Allied Capital Resources Limited 新联财务有限公司 8O(L;
&h  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 tLN^k;w  
allocation letter 拨款信件 3 =c#LUA`  
allocation of fund 分配款项；预留款项 ;m>/tD%  
allocation of profit 利润分配；溢利分配 wfEL .h  
allocation warrant 拨款令 ~e]B[>PT  
allotment 分配；配股 }&v-<qC^  
allotment notice 股份配售通知；配股通知 HwZl"!;Mry  
allotment of shares 股份分配 HC1<zW[  
allowable 可获宽免；免税的 nCp_RJu  
allowable business loss 可扣除的营业亏损 e57R6g)4  
allowable expenses 可扣税的支出 <|?)^;R5!  
allowance 免税额；津贴；备抵；准备金 ]W4{|%@H"  
allowance for debts 债项的免税额 `Mbs6AJ  
allowance for depreciation by wear and tear 耗损折旧免税额 0sH~yvM5  
allowance for funeral expenses 殡殓费的免税额 |HYST`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s :BW}PM  
allowance for repairs and outgoings 修葺及支出方面的免税额 %G,7Ul1f  
allowance to debtor 给债务人的津贴 :) -`  
alteration of capital 资本更改 QG~6mvD  
alternate trustee 候补受托人 j}s/)}n|  
amalgamation 合并 .taP2^2Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G!=(^G@J;  
ambit of charges 征税范围；收费范围 s3yGL  
amended valuation 经修订的估值 Skr0WQ  
American Commodities Exchange 美国商品交易所 Yt,MXm\  
American Express Bank Limited 美国运通银行 ^Go,HiB  
American Stock Exchange 美国证券交易所 44B D2`nF  
amortization 摊销 XqUQ{^;aI  
amount due from banks 存放银行同业的款项 XksI.]tfj  
amount due from banks abroad 存放海外银行同业的款项 v_pe=LC{-e  
amount due from holding companies 控股公司欠款 n}e%c B  
amount due from local banks 存放本港银行同业的款项
.boBb<  
amount due to banks 银行同业的存款 @>.aQE  
amount due to banks abroad 海外银行同业的存款 8 l)K3;q_  
amount due to holding companies 控股公司存款 JhwHsx/  
amount due to local banks 本港银行同业的存款 V_D wHq2  
amount due to outport banks 外埠银行同业的存款
ai1;v@1  
amount for note issue 发行纸币的款额 G3+e5/0  
amount of bond 担保契据的款额 FE{c{G<  
amount of consideration 代价款额 QKx(S=4jQ  
amount of contribution 供款数额 o#1Ta7Ro  
amount of indebtedness 负债款额 pU<J?cU8N  
amount of principal of the loan 贷款本金额 b
c~$"  
amount of rates chargeable 应征差饷数额 9&Un|cr  
amount of share capital 股本额 T+zhj++  
amount of sums assured 承保款额 TbT/ 5W3  
amount of variation 变动幅度 8-7Ml3G*  
amount of vote 拨款数额 $ta JVVF  
amount payable 应付款额 4&%H;Q  
amount receivable 应收款额 |6DJ5VFzD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 , %8)I("  
analysis 分析 p{W Amly  
ancillary risk 附属风险 ?I?~BWu  
annual account 周年帐目；周年帐目报表；年度决算；年结 D|m0Vj b  
annual accounting date 年结日期 7][fciZN  
annual allowance 每年免税额；年积金；年度津贴；年津 #I.~+M  
annual balance 年度余额 `Npo|.?=  
annual disposable income 每年可动用收入 kdlmj[=  
annual estimates 周年预算 #W|Obc]K  
annual fee 年费 skan1wQ  
annual general meeting 周年大会 9
xq3>(  
annual growth rate 年增率；每年增长率 {jQLr7'  
annual long-term supplement 长期个案每年补助金 ("j;VqYUL  
annual pensionable emolument 可供计算退休金的年薪 u,`3_I^  
annual report 年报 GHn0(o&K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 { pQJ.QI  
annual return 周年报表；周年申报表；每年报税表格 .|g@#XIwe#  
Annual Return Rules 《周年报表规则》 &v1E)/q{Z  
annual review of consumer prices 每年消费物价回顾 }`H{;A h  
annual roll-forward basis 逐年延展方式 r(Z?Fs/  
annual salary 年薪 ~MC5rOA  
annual statement 年度报表；年度决算表 59SL mj  
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 [A{o"zY  
annuitant 年金受益人 RsS:I6L  
annuity 年金 oQV3  
annuity contract 年金合约 KU{zzn;g  
annuity on human life 人寿年金 f{O-\
 
antecedent debt 先前的债项 KehM.c^  
ante-dated cheque 倒填日期支票 ar,v/l>d4N  
anticipated expenditure 预期开支 0F![<5X  
anticipated net profit 预期纯利 qNHI$r'  
anticipated revenue 预期收入 LEtGrA/%@b  
anti-inflation measure 反通货膨胀措施 4gev^/^^  
anti-inflationary stance 反通货膨胀立场 ^[}W}j>  
apparent deficit 表面赤字 .o]I^3tfc  
apparent financial solvency 表面偿债能力 }a,ycFt  
apparent partner 表面合伙人 7G;1n0m-T  
application for personal assessment 个人入息课税申请书 ml^=y~J[  
application of fund 资金应用 B6TE9IoSb8  
application to release as liquidator and to destruct the books of accounts and documents 5{+2#-  
申请免除清盘人职务及毁灭帐簿与文件 L'`Au/%S}  
appointed actuary 委任精算师 .=<s@Sg,t  
appointed auditor 委任核数师；委任审计师 p^q/u  
appointed trustee 委任的受托人 +cYDz#3%  
appointer 委任人 YU+P+m2X  
apportioned pro rata 按比例分摊 +aM[!pW(e  
apportionment 分配；分摊 st)v'ce,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W.cc!8  
apportionment formula 分摊方程式 3X;>cv#B  
apportionment of estate duty 遗产税的分摊 _%Xp2`
m  
appraisal 估价；评估 z)v o  
appreciable growth 可观增长 z^T;d^OJc  
appreciable impact 显着影响 nHDKe)V  
appreciable increase 可观增长 IgwHC0W  
appreciation 增值；升值 &nVekE:!  
appreciation against other currencies 相对其他货币升值 C@]D*k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Bfo#N31F}  
appreciation tax 增值税 uqI'e_&=&5  
appropriation 拨款；拨用；拨付 !O`j  
appropriation account 拨款帐目 p<0=. ~  
Appropriation Bill 拨款法案 oHv.EO  
appropriation-in-aid system 补助拨款办法 >
?ar  
approved assets 核准资产  q"T?  
approved basket stock 认可一篮子证券 hWFOed4C  
approved budget 核准预算 3dbaCusT$  
approved charitable donation 认可慈善捐款 :*[mvF  
approved charitable institution 认可慈善机构 V9Mr&8{S4  
approved currency 核准货币；认可货币 ;r6YIS4@  
approved estimates 核准预算 q2
7q/q8  
approved estimates of expenditure 核准开支预算 =L1%gQJJ&  
approved overseas insurer 核准海外保险人 )!E:  
approved overseas trust company 核准海外信托公司 L;vglS=l;  
approved pooled investment fund 核准汇集投资基金 {:_*P TVk  
approved provident fund scheme 认可公积金计划 q&&"8.w-  
approved provision 核准拨款 U&Atgv  
approved redeemable share 核准可赎回股份 n{~&^Nby*I  
approved regional stock 认可地区性证券 X@Zt4)2#  
approved retirement scheme 认可退休金计划 E>*Wu<<  
approved subordinated loan 核准附属贷款 iR{@~JN=)  
arbitrage 套戥；套汇；套利 4G;KT~Cgb  
arbitrageur 套戥者；套汇者 }1V+8'D  
arbitrary amount 临时款项 Lk$Mfm5"M  
arrangement 措施；安排；协定 KQ6][2-  
arrears 欠款 R)$]r>YZF  
arrears of pay 欠付薪酬 3*j1v:x`  
arrears of revenue 逾期未收税款；逾期未收的帐项 CH!\uK22  
articles of association 组织章程；组织细则；组织章程细则 nm%qm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c2
:
,  
ascertainment of profit 确定利润 e&8Meiv+d  
"Asia Clear" “亚洲结算系统” NRP)'E  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3$K[(>s  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [okV[7  
Asian Development Fund [ADF] 亚洲发展基金 A/}[Z\C  
Asian dollar bond 亚洲美元债券 HA}q.L]#  
Asian dollar market 亚洲美元市场 ?z-nY,'^uq  
Asian dollar rate 亚洲美元利率 DoO ;VF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 f>cUdEPBb  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |?^N@  
asked price 沽盘；喊价；索价；卖方报价 lB/^  
assessable income 应评税入息 ;*F
Y+jM  
assessable loss 应评税亏损 F g):>];<9  
assessable profit 应评税利润 N.]~%)K:{  
assessable value 应评税值 EW4a@  
assessed profit 估定利润 IUh9skW5  
assessed value 经评估价值 ^2%)Nq;O  
assessment 评税；评定；估价；评税单 9fTl6?x  
assessment number 评税编号；估价编号 be_h uZ  
assessment of additional tax 补加税评税 mRyf+O[  
assessment of performance 业绩评估；实绩评价 +jq@!P"}d  
Assessor 评税主任 =^*EM<WG)  
asset price bubbles 资产价格泡沫 %yKcp5_  
asset-backed securities 具资产保证的证券 vmOye/?k  
assets accretion 资产增值 AA ~7"2e  
assets and liabilities 资产与负债 Lp}V 94xT  
assets betterment statement 资产递增表；资产改进表 !H c6$  
assets lending 实物放款；有抵押贷款 .-MJ5d:  
assets of the company passing on the death 死者去世时转移的公司资产 j
w\4`NZ]  
assets pledged as security for liabilities 用作负债抵押的资产 ouoIbA9X  
assets portfolio 资产投资组合 A(BjU:D(Oj  
assets price 资产价格 I~p*~mLh'  
assets quality 资产质素 Lr\(7r  
assets realization 资产变现 )w&|VvM )L  
assets refinancing arrangement 资产再集资安排 O5+Ah%  
assets securitization 资产证券化 }z\t}lven  
assets situated outside Hong Kong 在香港以外地方的资产 ##F$8d)q  
assets stripping 削减资产；拆卖资产 mAIl)mq|g  
assets value 资产值 4XJ']M(5;  
assignee 承让人 G\k&sF  
assignment 转让；转让书；转让契 v1}ijls  
assignment of interest 权益转让 Td7Q%7p:  
assignment of letters patent and trade mark 专利证书及商标转让 ~+BU@PHv  
assignment of property 物业转让；物业转让书 'h~IbP  
assignment right 转让权 %zEy.7Ux  
assignor 转让人 %'=TYvB 2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 CV{ZoY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 :U'n0\  
associate member 附属会员 VB8eGMo  
associated body corporate 相联法人团体 j1K~zG  
associated company 相联公司；联属公司 GuL0:,  
associated corporation 相联法团 QL2LIs  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &pz`gn
a  
公认会计师公会〔英国〕 e,#5I(E  
Association of Futures Exchange Brokers 香港期货经纪协会 g3%x"SlIU  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  k6@  
association of underwriters 承保人组织 C deV3  
assumption of control 接管 0N4ZV}s,d  
assurance 担保；保险；转易；转易书 7hMh%d0d(_  
assurance of interest 权益的转易 Tb:'M:dM"  
at 19XX price 按一九ＸＸ年价格计算 SnvT !ca  
at a discount 按赔价计算；按贴水价格计算；打折扣 )M[FPJP}  
at a premium 按溢价计算；按升水价格计算 9T`YHA'g  
at call 通知付款；按通知 |@R/JGB^  
at constant market price 按固定市价计算 &lzCRRnvt  
at constant price 按固定价格计算 wxvVtV{u>|  
at cost 按成本计算 ]PL\;[b>  
at current market price 按当时市价计算；按现时市价计算 3y:),;|5  
at current price 按当时价格计算；按现时价格计算 ab)ckRC  
at factor cost 按要素成本计算；按生产要素成本计算 ga;t`5+d  
at money-of-the-day price 按付款当日价格计算 F60m]NUM)c  
at or better 按指定或较佳价位〔买卖指令〕 7pep\  
at par 按面值计算；平价
}PDtx:T-  
at sight 见票即付 9nlj{(  
at the close 按收市盘 o?.VW/"  
at the opening 按开市盘 XJS^{=/  
attestation 见证；见证条款 YCzH@94QeV  
at-the-money option 平价期权 S4(?=,^-  
attorney 受权人；受托代表人 ,L>{(Q)  
attornment 新拥有人承认书 TDg<&ND3  
attributable profit 可归属利润 XC/M:2$  
attributable share value 可归属股份价值 Z%3)w.  
Auckland Stock Exchange 奥克兰证券交易所 NJoHrhC='  
auction 拍卖 * "
?,
.  
auctioneer 拍卖商 '?{L gj^R  
audit 审计；核数 -I#<?=0B  
Audit Commission 审计署 m,w^,)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?&U~X)Q  
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〕 @fVz *  
audit review 帐目审查 S|yDGT1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dOgc%(kz  
audited account 审计帐目；经审计的帐目 %/s+-j@s:  
audited annual account 经审计的周年帐目 0.(7R,-  
audited balance sheet 经审计的资产负债表 6Ol)SQE,  
auditor 核数师；核数主任；审计师 !@+4&B=  
auditor's certificate 核数师证明书；审计师证明书 ~_-+Q=3  
auditor's report 核数师报告；审计师报告 {K/xI  
Aussie bond 澳元债券 =1O;,8`
 
austerity budget 紧缩预算 ;1TQr3w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 O4a~(*f  
Australia All Ordinaries Index 澳洲所有普通股票指数 a][Tb0Ox  
Australian Dollar [AUD] 澳元 ('=Q[ua7-(  
Australian Options Market 澳大利亚期权市场 poqNiOm4%  
Australian Securities Commission 澳洲证券事务监察委员会 HGj[\
kU~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ?#ywUEY* i  
Australian Stock Exchange 澳大利亚证券交易所 YQO9$g0% ~  
Austrian Schilling [ATS] 奥地利先令 `<R^ZL,  
authentication 认证；鉴证 -b  )~  
authority to purchase 委托购买证；委购书 }72+i  
authorization 认可；核准；授权；授权书 r6 pz(rCs}  
authorization by direction 指示授权 {qSYe!`  
authorization by instruction 指令授权  {qH+S/  
authorization by warrant 令状授权 >-`-D=!V  
authorization of unit trust 单位信托的认可 ai4ro"H  
authorized agent 指定代理人 cI<T/~P  
authorized capital 法定资本 c+1<3)Q<  
authorized clerk 出市员 %IUTi6P l  
authorized dealer 认可交易商 6WLq>Jo  
authorized financial institution 认可财务机构 7Uh/Gl  
authorized fund 认可基金 D;DI8.4`N  
authorized fund house 获授权的基金公司；认可基金公司 dFnu&u"  
authorized institution 认可机构 P>*`<$FR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `DP4u\6_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {E1^Wn1M  
authorized insurer 获授权保险人；获认可承保人 x$b
Cbg  
authorized investment 特准投资项目 _uk
Bp*u  
authorized person 获授权人 r"KW\HN8  
authorized representative 获授权代表 >T29kgF2  
authorized share capital 法定股本 7 /DDQ  
automated quotation system 自动报价系统 >?$q
Ku  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Bjb8#n04  
自动交易系统〔香港期货交易所有限公司〕 BUla2p  
automatic adjustment mechanism 自动调整机制 95tHire  
automatic adjustment system 自动调整系统 :YmFQ>e?  
Automatic Clearing House 自动票据交换所 9NC'iFQ#  
automatic exchange rates accumulation system 自动化汇率累集系统 EI&)+cC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l9NE
T  
automatic teller machine [ATM] 自动柜员机 ^JB5-EtL(  
autopay 自动转帐 P;p20+  
available assets 可用资产 TaTw,K|/  
available fiscal reserve 现存财政储备 O-<nLB!Wf  
available profit 可用利润 lhFv2.qR  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~NwX,-ri  
average 平均；平均数；海损 $-mwr,i  
average basic salary 平均基本薪金 gJ5|P .  
average consumer expenditure 平均消费开支；一般消费开支 nrz2f7d$  
average cost 平均成本 59a7%w  
average cost of land production 增辟土地平均成本 Jn1(-  
average daily turnover 平均每日成交额 0tN/P+!|  
average daily wage rate 平均每日工资率 p=f8A71  
average expenditure pattern 平均开支模式 _^]:tL6  
average growth rate 平均增长率 +H3;{ h9,  
average net fixed assets 固定资产平均净值 !O/(._YB`  
average of relatives 相对价格平均数 qMcOSZ%8J  
average price 平均价格 f\vg<lca  
average propensity to consume 平均消费倾向；一般消费倾向 3*<~;Z' z4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 EwOi` g  
average rate 平均率 E#M4{a1  
average revenue 平均收入；平均收益 u-X
P`  
average stock 平均库存；平均存货 _R|8_#yM  
average yearly rent 平均年租 _/a8X:[(  
avoidance of double taxation 避免双重课税 Ap%tm)@1  
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  *4{GID  
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