一些有用的会计术语(也不知道发的地方对不对)A

A: 8$kXC+  
A share Ａ股；甲类股份 S\5k'ifh  
abatement of tax 减税；减扣免税额 >}{-!  
ABN AMRO Bank N.V. 荷兰银行 ';,Bn9rv  
above-the-line expenditure 线上项目支出；经常预算支出 Te}yQ=+  
above-the-line receipt 线上项目收入；经常预算收入 !u}3H
|6~  
ABSA Asia Limited 南非联合亚洲有限公司 J*!:ar  
absolute change 绝对数值变更 EE6|9K>  
absolute expenditure 实际开支 bTGK@~  
absolute guideline figure 绝对准则数字 FraW6T}_  
absolute interest 绝对权益 dJ:x1j  
absolute order of discharge 绝对破产解除令 Q
'%o;z*  
absolute profit margin 绝对利润幅度 _-J@$d%  
absolute value 实值；绝对值 sC_UalOC_  
absolutely vested interest 绝对既得权益 4E\ntufo  
absorbed cost 已吸收成本；已分摊成本 6QXQ<ah"  
absorption 吸收；分摊；合并 c dbSv=r  
absorption rate 吸收率；摊配率；分摊率 wrYQ=u#Z  
ACB Finance Limited 亚洲商业财务有限公司 rDX'oP:  
acceptable form of reciprocity 合理的互惠条件 {IHK<aW  
acceptable rate 适当利率；适当汇率 o`mIi  
acceptance agreement 承兑协议 hO.G'q$V  
acceptance for honour 参加承兑 qd~98FS  
acceptor 承兑人；接受人；受票人 8]":[s6x  
acceptor for honour 参加承兑人 <>i+R#u{  
accident insurance 意外保险 n qLAby_  
Accident Insurance Association of Hong Kong 香港意外保险公会 `F\:XuY  
accident insurance scheme 意外保险计划 mv*T=N8fC  
accident year basis 意外年度基准 |cGeL[  
accommodation 通融；贷款 #S%Y;ilq  
accommodation bill 通融票据；空头票据 vj&5`  
accommodation party 汇票代发人 .*~u  
account balance 帐户余额；帐户结余 /cC6qhkp%  
account book 帐簿 DsJn#>?Kh  
account collected in advance 预收款项 zk'K.! `^  
account current book 往来帐簿 J.mewD!%z  
account of after-acquired property 事后取得的财产报告 ioNa~F&  
account of defaulter 拖欠帐目 pJIE@Q|hi  
account payable 应付帐款 _*ouo<x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 NTXL>Q*e  
account receivable 应收帐款 nH>V Da  
account receivable report 应收帐款报表 A1QI4.K  
account statement 结单；帐单；会计财务报表 3E}NiD\V}  
account title 帐户名称；会计科目 j8Q5d`  
accountant's report 会计师报告 E<CxKY9  
Accountant's Report Rules 会计师报告规则 mzE$aFu8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Mq:'-`  
Accounting Arrangements 《会计安排》 plx/}ah8  
accounting basis 会计基础 ~8xh0TSi  
accounting by Official Receiver 破产管理署署长呈交的帐目 )d(0Y<e@  
Accounting Circular 《会计通告》 XyM(@6,'  
accounting class 会计类别 d&T6p&V$  
accounting date 记帐日期；会计结算日期 =Xy`"i{`(  
accounting for money 款项核算 Z1$];Q\cX  
Accounting Officer 会计主任 vdT+,x`  
accounting period 会计报告期；会计期 Rw}2*5#y  
accounting policy 会计政策；会计方针 sh(kRrdY3  
accounting practice 会计惯例 *rn]/w8ZW  
accounting principle 会计准则 }d~wDg<#  
accounting record 会计记录 3P#+) F~  
accounting report 会计报告 5`"*y iv  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 M_!u@\  
Accounting Society of China 中国会计学会 xw+<p  
accounting statement 会计报表 Km9}^*Mo%  
accounting system 会计制度；会计系统 i=1 }lkq  
accounting transaction 会计事项；帐务交易 K@jSr*\'  
accounting treatment 会计处理 w,![;wG  
accounting year 会计年度 ?D(FNd  
accretion 增值；添加 e-iYJ?  
accrual 应计项目；应累算数目 ,V33v<|wc  
accrual basis 应计制；权责发生制 J7ktfyQ0W  
accrual basis accounting 应计制会计；权责发生制会计 `xX4!^0Hm  
accrue 应累算；应计 Xvu)  
accrued benefit 应累算利益 3aO;@GNJ  
accrued charges 应计费用 $35,\ZO>  
accrued cumulative preference share dividend 应累算的累积优先股股息
VXkAFgO  
accrued expenses 应累算费用 KIKq9*  
accrued interest payable 应付利息；应计未付利息 nEd M_JPv  
accrued interest receivable 应收利息；应计未收利息 u*26>.  
accrued right 累算权益 ]CIQq1iY  
accruing profit 应累算的利润 Ep<!zO|  
accumulated fiscal reserve 累积财政储备 QP$nDK<  
accumulated profit 累积利润；滚存溢利 s`#ntset0  
accumulated reserve 累积储备 4\1wyN /}M  
accumulation of surplus income 累积收益盈余 b~/Wnp5  
acquired assets 既得资产 DhWWN>I  
acquisition 收购；购置；取得 D(qHf9  
acquisition cost 购置成本 }0BL0N`_  
acquisition expenses 购置费用 MOP]\ypn  
acquisition of 100% interest 收购全部股权 $v:gBlj%"  
acquisition of control 取得控制权 np-T&Pz2  
acquisition of fixed assets 购置固定资产 VR4E 2^  
acquisition of shell “买壳” :'d76pM-  
acquisition price 收购价 :/@k5#DY  
act of God 天灾 BH&/2tO%  
acting partner 执事合伙人 X:G&5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 QJ a4R  
active partner 积极参与的合伙人 -_2Dy1  
active trading 交投活跃 dd\bI_  
actual circulation 实际流通 [xtK"E#  
actual cost 实际成本 8Wdkztp/S  
actual expenditure 实际开支；实际支出 Ii~; d3.  
actual income 实际入息；实际收入；实际收益 yX7CN5vVl  
actual market 现货市场 }c` ?0
FQ  
actual price 现货价；实际价格 #)_J)/h  
actual profit 实际利润 _8[UtZYG  
actual quotation 实盘；实际价位；实际报价 y _'eyR@)  
actual year basis 按实际年度计算 ;'=VrE6  
actuals 实货 ?eL='>Ne  
actuarial investigation 精算调查 OgEUq''  
actuarial principle 精算原则 k40Ep(M}  
actuarial report 精算师报告 vIVw'Z(g}  
Actuarial Society of Hong Kong 香港精算学会 >oft :7p  
actuarial valuation 精算师估值 e=gboR  
actuary 精算师 W il{FcHY  
ad referendum agreement 暂定协议；有待覆核的协定 u}Ei_ O<z  
ad valorem duty 从价税；按值征税 c8#T:HM|`  
ad valorem duty system 从价税制 n> MD\ZS  
ad valorem fee 从价费 N@cMM1  
ad valorem tariff 从价关税 bbd0ocva  
additional allowance 额外免税额 3D 9N:c  
additional amount for unexpired risk 未过期风险的额外款额 cP*c(k~N  
additional assessable profit 补加应评税利润 : cFF  
additional assessment 补加评税 rD0k%-{{  
additional commitment 额外承担 M MAA
Ho  
additional commitment vote 额外承担拨款 ?_VRfeztw  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *he7BUO  
additional dependent parent allowance 供养父母额外免税额 !Z U_,[  
additional provision 额外拨款 "?i>p z  
additional stamp duty 附加印花税 5U0ytDZ2/(  
additional tax 补加税罚款；补加税款 ,dHP`j ?  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 z@!^ow)`J  
adjudged bankrupt 被裁定破产 Y*Y&)k6t  
adjudicated bankrupt 裁定破产人 T$H2'tK|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 rGTWcJ  
adjudication of bankruptcy 裁定破产；宣告破产 3AvVU]@&Z@  
adjudication of insolvency 裁定无力偿还债务 `]K,'i{R  
adjusted actual 经调整的实数；调整后的实数 ;c>>$lr  
adjusted current assets 经调整的流动资产；调整后的流动资产 yDd=& T   
adjusted figure 经调整的数字；调整后的数额 4JGE2ArR  
adjusted liabilities 经调整的负债；调整后的负债 G$cxDGo  
adjusted loss 经调整的亏损；调整后的亏损 HG3.~ 6X  
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 sL)Rg(rkx  
adjusted profit 经调整的利润；调整后的利润 'Z\{D*=V8  
adjusted surplus 经调整的盈余额；调整后的盈余额 X!T|07#c  
adjusted value 经调整的价值；调整后的价值 TT|-aS0l(u  
adjustment 调整；修订；理算〔保险〕 ob0~VEH-  
adjustment centre 调剂中心 LkaG8#m1R  
adjustment lag 调整过程的时间差距；调整时差 M$,Jg5Dc  
adjustment mechanism 调整机制 )*!1bgXQ  
adjustment of loss 亏损调整 NmjzDN  
adjustment process 调整过程；调整程序 jo_o`j  
adjustment range 调整幅度 mYX56,b}5  
administered exchange rate 受管制汇率 ewo*7j4*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 XDHLEG-u(  
administration expenses 行政费用 xttYn]T  
administration fee 手续费；行政费 b![t6-f^z  
administration in bankruptcy 破产管理 U8YO0}_z  
administration order 遗产管理令 "VV914*z  
administrator 管理人；遗产管理人 j,}4TDWa  
administrator of the estate 遗产管理人 Ip>^O/}$1  
admission of debt 债项承认书 h=hoV5d@  
admission of proof 接纳债权证明 DeA@0HOxh  
advance 放贷款项；垫付款项；预支款项；预付款项 q;p.wEbr4U  
advance account 暂支帐目；预付款帐户 a ]>VZOet  
advance compensation 预付补偿金 'yE*|Sx  
advance from shareholder 股东垫款 
`/c7h16  
advance pending reimbursement 预支以待日后付还 bKYY{V55  
advanced economy 先进经济体系 AvZXRN1:'  
advancement 预付；预付财产 *7\W=-  
advances warrant 垫款令 %njOX#.w  
advancing 贷出 :ezA+=ENg  
adverse balance 逆差 Y\.DQ  
adverse exchange 逆汇 xYmdCf@H  
advertisement addressed to shareholders 在报章刊登的致股东通告 >5c]
aNcv  
advice for collection 托收通知书 #De(*&y2  
advice of drawing 提款通知书；汇票通知书 HH7[tGF  
advice of payment 付款通知 -eUV`&[4  
Advisory Committee [Securities and Futures Commission] -z
pr
NQW  
谘询委员会〔证券及期货事务监察委员会〕 R3$@N  
Advisory Committee on Diversification 经济多元化谘询委员会 .Nc_n5D
6  
affidavit 誓章；遗产申报誓章 Pow|:Lau!  
affidavit of no receipt 述明无收款的誓章 rWJ*e Y  
affiliate 联号；联营公司；附属公司 \kxh#{$z?  
affiliated company 附属公司；联号；联营公司 n9DbiL1{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~+<<bzY  
affordability 负担能力 g+.0c=G(  
African Development Bank [AfDB] 非洲开发银行 {h,_"g\V  
after-acquired property 事后取得的财产 [1<(VyJ}ye  
after-hours dealing 市后交易 02,W~+d1  
after-tax profit 税后盈利；税后利润；税后溢利 N9pwWg&<+  
agency agreement 代理协议 &1=g A.ZR  
agency expenses 代理机构的开支 N.jA 8X  
agency fee 代理费 rrAqI$6  
Agency Law 《代理法》 +B#qu/By  
agent 代理人；承销人 97!H`|u <  
agent of company 公司代理人 R+s1[Z  
agent's fee 代理人费；经纪费 $1~c_<DN  
aggregate 总计；总数；总体数字 uw_H:-J  
aggregate amount 总款额；总额 ~,T+JX  
aggregate assets and liabilities 总体资产与负债 Oohq9f#!  
aggregate at constant price 按固定价格计算的总体数字 \Y9I~8\gB  
aggregate demand 总需求 vuZf#\zh}  
aggregate gross position 总持仓量 YhS{$Z  
aggregate limit 总限额 ~*,Wj?~+7  
aggregate of salaries tax 合计薪俸税 ><X $#  
aggregate performance 总体表现；总体业绩 w m19T7*L  
aggregate supply 总体供应 yu=piP  
aggregate surplus 总盈余 ( :iPm<  
aggregate total 整体总额 J=@x
AVBc  
aggregate value 总值；合计价值 |f<9miNu  
aggregated basis 合计基准 _@
~PL>g"p  
aggregated net chargeable income 合计应课税入息实额 
f -7S:,  
aggregation 合并计算；合计；总和 S4)A6z$  
aggregation of incomes of husband and wife 夫妇入息合并计算 g*F~8+]Y  
aggregation of property 财产的总和 Y!M~#oqio  
agio 差价；贴水 Mo_$b8i  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 5E`JD  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ZEqE$:  
《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》 W=3? x  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment V;k#})_-  
《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》 o~;M"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @*SA$9/l  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2Q}7fht  
agreement for a settlement 授产协议 1#]B^D  
agreement for assignment 转让协议 O~atNrHD  
agreement for sale 售卖协议；买卖协议 ~?CS_B *  
agreement for sale and purchase 买卖协议 *.o"ZVl  
agreement for the payment of interest 支付利息协议 3+%nn+m  
agreement for the repayment of money 还款协议 5*Btb#:  
agreement of reinsurance 再保险协议 ?T <rt  
Agricultural Bank of China 中国农业银行 p=vV4C:  
air passenger departure tax 飞机乘客离境税 'aZASPn[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 S_$nCyaH2  
airport tax 机场税 l77'Lne  
alcohol duty 酒精税 r,0@~;zA  
alienation 让与；让渡；转让 L$kgK#T  
alimony 生活费；赡养费 oK$'9c5<  
All Ordinaries Index [AOI] 所有普通股指数 ~{$L
9;x  
all risks 全险；综合险 .+HcAx{/2  
All Sales Record for Stock Market 《股票市场成交报告》 L/%Y#  
Allied Capital Resources Limited 新联财务有限公司 )O&z5n7t4s  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @gEr+O1K(  
allocation letter 拨款信件 UG #X/%p  
allocation of fund 分配款项；预留款项 {l@WCR  
allocation of profit 利润分配；溢利分配 n_}aZB3;U  
allocation warrant 拨款令 T=>vh*J  
allotment 分配；配股 6m@0;Ht  
allotment notice 股份配售通知；配股通知 me:iQ.g
 
allotment of shares 股份分配 :Pf>Z? /d  
allowable 可获宽免；免税的 WI{;#A  
allowable business loss 可扣除的营业亏损 :xtT)w  
allowable expenses 可扣税的支出 >9MS"t  
allowance 免税额；津贴；备抵；准备金 I3PQdAs~&h  
allowance for debts 债项的免税额 *x!LKIpv  
allowance for depreciation by wear and tear 耗损折旧免税额 cl_TF[n?  
allowance for funeral expenses 殡殓费的免税额 a MsJO*;>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3Soy3Xp  
allowance for repairs and outgoings 修葺及支出方面的免税额 y] y9'5_  
allowance to debtor 给债务人的津贴 %0zS  
alteration of capital 资本更改 'gCZ'edM  
alternate trustee 候补受托人 ~5T$8^K  
amalgamation 合并 ']h IfOD"r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h9jc,Xu5X  
ambit of charges 征税范围；收费范围 5aG5BA[N  
amended valuation 经修订的估值 LZa% x  
American Commodities Exchange 美国商品交易所 3e *-\TP-  
American Express Bank Limited 美国运通银行 T0Q51Q  
American Stock Exchange 美国证券交易所 E<k^S{  
amortization 摊销 fdLBhe#9M  
amount due from banks 存放银行同业的款项 9(Jy0]E~  
amount due from banks abroad 存放海外银行同业的款项
SeOy7  
amount due from holding companies 控股公司欠款 D7gHE  
amount due from local banks 存放本港银行同业的款项 ,\x
$q'  
amount due to banks 银行同业的存款 tpZ->)1  
amount due to banks abroad 海外银行同业的存款 q~M2:SN@X  
amount due to holding companies 控股公司存款 C99&L3bz^(  
amount due to local banks 本港银行同业的存款 %{"dP%|w4}  
amount due to outport banks 外埠银行同业的存款 |Qr:!MA  
amount for note issue 发行纸币的款额 }
jiK3?e  
amount of bond 担保契据的款额 dXK-&Po'  
amount of consideration 代价款额 ^7^2D2[  
amount of contribution 供款数额 d>/Tu_ y  
amount of indebtedness 负债款额 TL'0T,Jo  
amount of principal of the loan 贷款本金额 fM2^MUp[=1  
amount of rates chargeable 应征差饷数额 wV>c" J  
amount of share capital 股本额 Fpf><Rn  
amount of sums assured 承保款额 V)h
y0_  
amount of variation 变动幅度 ~ aA;<#  
amount of vote 拨款数额 t#~XLCE  
amount payable 应付款额 _*n)mlLln  
amount receivable 应收款额 e=L*&X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \XDmK  
analysis 分析 h$/JGm5uDb  
ancillary risk 附属风险 \447]<u  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]!faA\1  
annual accounting date 年结日期 LQ>$>A(  
annual allowance 每年免税额；年积金；年度津贴；年津 6n,xH!7  
annual balance 年度余额 t\%%d)d9  
annual disposable income 每年可动用收入 *:
S~C  
annual estimates 周年预算 ,cD1{T\  
annual fee 年费 L;lk.~V4T  
annual general meeting 周年大会 32^#RlSu8  
annual growth rate 年增率；每年增长率 A_F0\ EN*  
annual long-term supplement 长期个案每年补助金 }*Zo6{B-  
annual pensionable emolument 可供计算退休金的年薪 N<n8'XDdG  
annual report 年报 bw5T2wYZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U(Z!J6{c  
annual return 周年报表；周年申报表；每年报税表格 XWXr0>!,?  
Annual Return Rules 《周年报表规则》 I=odMw7Hj  
annual review of consumer prices 每年消费物价回顾 7>&1nBh. f  
annual roll-forward basis 逐年延展方式 AqqHD=Yp  
annual salary 年薪 yW`e |!  
annual statement 年度报表；年度决算表 Qt~B#R. V  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ckWkZ 78\  
annuitant 年金受益人 `M0YAiG  
annuity 年金 bRsc-Fz6  
annuity contract 年金合约 ;W~4
L+e  
annuity on human life 人寿年金 }^9paU  
antecedent debt 先前的债项 I&\4C.\>  
ante-dated cheque 倒填日期支票 AK;^9b-}q:  
anticipated expenditure 预期开支 AAo0M/U'  
anticipated net profit 预期纯利 &?r*p0MQC  
anticipated revenue 预期收入 7UDq/:}Fo  
anti-inflation measure 反通货膨胀措施 L#!$hq9{_  
anti-inflationary stance 反通货膨胀立场 DJ|BM+  
apparent deficit 表面赤字 *m&%vj.Kc  
apparent financial solvency 表面偿债能力 ?Q?598MC  
apparent partner 表面合伙人 #Qsk}Gv  
application for personal assessment 个人入息课税申请书 X Ny Y$  
application of fund 资金应用 r&Qt_  
application to release as liquidator and to destruct the books of accounts and documents b!,j
a?  
申请免除清盘人职务及毁灭帐簿与文件 0ERsMnU'  
appointed actuary 委任精算师 ;j!UY.i  
appointed auditor 委任核数师；委任审计师 ^vW$XRnt  
appointed trustee 委任的受托人 5{>>,pP&  
appointer 委任人 fp tIc#4  
apportioned pro rata 按比例分摊 1!1DuQ  
apportionment 分配；分摊 FJF3B)Va|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~QCA -Yud  
apportionment formula 分摊方程式 RJwb@r<v  
apportionment of estate duty 遗产税的分摊 .:[`j3s)Y  
appraisal 估价；评估 b}}y=zO|$  
appreciable growth 可观增长 <p/MyqZf  
appreciable impact 显着影响 M?R!n$N_  
appreciable increase 可观增长 "/!'9na{QL  
appreciation 增值；升值 vnZ4(  
appreciation against other currencies 相对其他货币升值 |(&oI(l5K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r@Nl2  
appreciation tax 增值税 bs P6\'\4  
appropriation 拨款；拨用；拨付 vzcz<i )  
appropriation account 拨款帐目 l1DI*0@  
Appropriation Bill 拨款法案 1OP"5f  
appropriation-in-aid system 补助拨款办法 k:mlt:  
approved assets 核准资产 0-GKu d  
approved basket stock 认可一篮子证券 %",ULtZ+  
approved budget 核准预算 SBz/VQ  
approved charitable donation 认可慈善捐款 C#h76fpH  
approved charitable institution 认可慈善机构 i pwW%"6  
approved currency 核准货币；认可货币 gwJ}]Tf  
approved estimates 核准预算 d EIa=e|  
approved estimates of expenditure 核准开支预算 #'8)u)!  
approved overseas insurer 核准海外保险人 #\<P]<C  
approved overseas trust company 核准海外信托公司 u uSHCp  
approved pooled investment fund 核准汇集投资基金 F3 Y<ZbxT  
approved provident fund scheme 认可公积金计划 0Nt%YP  
approved provision 核准拨款 vbedk+dd?A  
approved redeemable share 核准可赎回股份 m#;.yR  
approved regional stock 认可地区性证券 kU1 %f o  
approved retirement scheme 认可退休金计划 7JS#a=D#  
approved subordinated loan 核准附属贷款 &urb!tQ>&  
arbitrage 套戥；套汇；套利 7PA=)a\  
arbitrageur 套戥者；套汇者 "*t6t4/Q  
arbitrary amount 临时款项 W8VO)3nmD  
arrangement 措施；安排；协定 KX=/B=3~  
arrears 欠款 M/l95fp  
arrears of pay 欠付薪酬 hg4J2m  
arrears of revenue 逾期未收税款；逾期未收的帐项 V_lGj  
articles of association 组织章程；组织细则；组织章程细则 7N6zqjIB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hR0]8l|  
ascertainment of profit 确定利润 r.?+gW!C  
"Asia Clear" “亚洲结算系统” A]#_"fayo  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wR(ttwxK3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 A(NEWO  
Asian Development Fund [ADF] 亚洲发展基金 wa2~C [  
Asian dollar bond 亚洲美元债券 Hva{A #  
Asian dollar market 亚洲美元市场 a}w&dE$!-  
Asian dollar rate 亚洲美元利率 3<3t;&e  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Z@u ;Z[@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]o `
4Z"  
asked price 沽盘；喊价；索价；卖方报价 ?`"<DH~:0B  
assessable income 应评税入息 1 0V+OIC  
assessable loss 应评税亏损 FbuKZp+  
assessable profit 应评税利润 c[Yq5Bu{y  
assessable value 应评税值 ]a=l^Pc(xN  
assessed profit 估定利润 9!c
W  
assessed value 经评估价值 .jCk#@+  
assessment 评税；评定；估价；评税单 e_^KI  
assessment number 评税编号；估价编号 t9]r  
assessment of additional tax 补加税评税 =^by0E2  
assessment of performance 业绩评估；实绩评价 cmae&Atotw  
Assessor 评税主任 *%nX#mwz  
asset price bubbles 资产价格泡沫 @Ys
L*zw  
asset-backed securities 具资产保证的证券 'h k @>"  
assets accretion 资产增值 .C6gl]6y@  
assets and liabilities 资产与负债 9 #:ue@)  
assets betterment statement 资产递增表；资产改进表 q4 $sc_0i  
assets lending 实物放款；有抵押贷款 NXi,5  
assets of the company passing on the death 死者去世时转移的公司资产 IN>TsTo  
assets pledged as security for liabilities 用作负债抵押的资产 N]*!8  
assets portfolio 资产投资组合 m8
p4U-*j  
assets price 资产价格 h|)2'07  
assets quality 资产质素 9z5z  
assets realization 资产变现 HaS[.&\S0  
assets refinancing arrangement 资产再集资安排 uQ-WTz|*  
assets securitization 资产证券化 ,~iFEaV+  
assets situated outside Hong Kong 在香港以外地方的资产 80cm6?,xu  
assets stripping 削减资产；拆卖资产 N4tc V\O  
assets value 资产值  X+\0%|  
assignee 承让人 7@3M]5:3g  
assignment 转让；转让书；转让契 !SN6 ?Xy  
assignment of interest 权益转让 R+C+$?4NG  
assignment of letters patent and trade mark 专利证书及商标转让 %uF:)  
assignment of property 物业转让；物业转让书 ayHn_  
assignment right 转让权 *SWv*sD  
assignor 转让人 WI%zr
2T  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 eUYG96Jw  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 4U:DJ_GN  
associate member 附属会员 WtMcI>4w  
associated body corporate 相联法人团体 cS+?s=d  
associated company 相联公司；联属公司 p{
w}  
associated corporation 相联法团 N{|[R   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] g\E ._ab<  
公认会计师公会〔英国〕 f.sPE8#3=  
Association of Futures Exchange Brokers 香港期货经纪协会 0GF%~6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 s8C:QC  
association of underwriters 承保人组织 A=y24m  
assumption of control 接管 e$gaE</  
assurance 担保；保险；转易；转易书 UqY J#&MqY  
assurance of interest 权益的转易 ]rKH|i  
at 19XX price 按一九ＸＸ年价格计算 CdE2w?1  
at a discount 按赔价计算；按贴水价格计算；打折扣 [qq`cT@  
at a premium 按溢价计算；按升水价格计算 dV'6m@C
 
at call 通知付款；按通知 L>eQ*311  
at constant market price 按固定市价计算 I):m6y@  
at constant price 按固定价格计算 l^)o'YS y  
at cost 按成本计算 HdDo&#  
at current market price 按当时市价计算；按现时市价计算 !N@Yh"c  
at current price 按当时价格计算；按现时价格计算 Z8N@e<!*~8  
at factor cost 按要素成本计算；按生产要素成本计算 }x>}:"P;W  
at money-of-the-day price 按付款当日价格计算 bwv/{3G,Ys  
at or better 按指定或较佳价位〔买卖指令〕 `W6:=H  
at par 按面值计算；平价 Be'?#Qe   
at sight 见票即付 `1}HWLBX.  
at the close 按收市盘 # r2$ZCo3o  
at the opening 按开市盘 %jYQ  
attestation 见证；见证条款 8.6no  
at-the-money option 平价期权 9N`+ O  
attorney 受权人；受托代表人 Z1E`I89<  
attornment 新拥有人承认书 Q3'(f9 x  
attributable profit 可归属利润 ] `b<"  
attributable share value 可归属股份价值 [J(@$Qix  
Auckland Stock Exchange 奥克兰证券交易所 o%y+Y;|?J  
auction 拍卖 
bL6L-S  
auctioneer 拍卖商 R V_MWv  
audit 审计；核数 d{vc wZQ  
Audit Commission 审计署 ot&j HS'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;))[P_$zB  
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〕 9J't[( u|u  
audit review 帐目审查 qen44;\L  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 WMt&8W5  
audited account 审计帐目；经审计的帐目 ~7FEY0/  
audited annual account 经审计的周年帐目 ^' edE5  
audited balance sheet 经审计的资产负债表 /TR"\xQF  
auditor 核数师；核数主任；审计师 qJe&jLZa  
auditor's certificate 核数师证明书；审计师证明书 i'[n`|c<  
auditor's report 核数师报告；审计师报告 HPv&vdr3  
Aussie bond 澳元债券 [J[ysW})W  
austerity budget 紧缩预算 9u-M! $  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 i!/h3%=  
Australia All Ordinaries Index 澳洲所有普通股票指数 I_R5\l}O+D  
Australian Dollar [AUD] 澳元 TZvBcNi   
Australian Options Market 澳大利亚期权市场 QH~8 aE_i  
Australian Securities Commission 澳洲证券事务监察委员会 ~)oWSo5ll  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 b6rzHnl{  
Australian Stock Exchange 澳大利亚证券交易所 d|D'&&
&c  
Austrian Schilling [ATS] 奥地利先令 -;W\f<q]  
authentication 认证；鉴证 G~Q*:m  
authority to purchase 委托购买证；委购书 8Iqk%n~(  
authorization 认可；核准；授权；授权书 "RR./e)h  
authorization by direction 指示授权 V{/)RZ/  
authorization by instruction 指令授权 I\F=s-VVY  
authorization by warrant 令状授权 #L).BM  
authorization of unit trust 单位信托的认可 js%4;  
authorized agent 指定代理人 FcJ.)U  
authorized capital 法定资本 ,Yiq$Z{qQ  
authorized clerk 出市员 soFvrl^Ql+  
authorized dealer 认可交易商 g(z#h$@S  
authorized financial institution 认可财务机构 ^"6D0!'N  
authorized fund 认可基金 =B,_d0Id  
authorized fund house 获授权的基金公司；认可基金公司 =]2RC1#}e  
authorized institution 认可机构 MfZ}xu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~0Q\Lp);  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ZIGbwL  
authorized insurer 获授权保险人；获认可承保人 ZipK;!9by  
authorized investment 特准投资项目 VLwJ6?.f'  
authorized person 获授权人 ePu2t3E  
authorized representative 获授权代表 Y;%R/OyWY  
authorized share capital 法定股本 ajcPt]f  
automated quotation system 自动报价系统 }(vOaD|k=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {U+9,6.`  
自动交易系统〔香港期货交易所有限公司〕 MFCbx>#  
automatic adjustment mechanism 自动调整机制 pXh^M{.  
automatic adjustment system 自动调整系统 2yQ;lQ`  
Automatic Clearing House 自动票据交换所 [W8iM7D  
automatic exchange rates accumulation system 自动化汇率累集系统 |n-a\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7!` C TE  
automatic teller machine [ATM] 自动柜员机 D{Jc+Q$  
autopay 自动转帐 t"!8
 
available assets 可用资产 3qV>TE]6,  
available fiscal reserve 现存财政储备 s1*WK&@  
available profit 可用利润 D; 35@gtj  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \e5,`  
average 平均；平均数；海损 JVIcNK)  
average basic salary 平均基本薪金 "8C(_z+]K`  
average consumer expenditure 平均消费开支；一般消费开支 k*UR#z(I  
average cost 平均成本 s/p>30Fg  
average cost of land production 增辟土地平均成本 9b=^"
K  
average daily turnover 平均每日成交额 2kmna/Qa6  
average daily wage rate 平均每日工资率 sL[(cX?;2  
average expenditure pattern 平均开支模式 j_YZ(: =  
average growth rate 平均增长率 >x_:=%Wr+  
average net fixed assets 固定资产平均净值 +-KRp1qq  
average of relatives 相对价格平均数 <}x|@u  
average price 平均价格 q}7Df!<|  
average propensity to consume 平均消费倾向；一般消费倾向 1dgN10  
average propensity to save 平均储蓄倾向；一般储蓄倾向 {KQ-Ce-6  
average rate 平均率 dM@k(9|  
average revenue 平均收入；平均收益 yU&g|MV_  
average stock 平均库存；平均存货 szM=U$jKq  
average yearly rent 平均年租 U mx  
avoidance of double taxation 避免双重课税 Z({`9+/>u  
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 >=q!!'$:  
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