一些有用的会计术语(也不知道发的地方对不对)A

A: C|@k+^S  
A share Ａ股；甲类股份 Hz3X*G\5b  
abatement of tax 减税；减扣免税额 !!O{ ppM  
ABN AMRO Bank N.V. 荷兰银行 sq|@9GS0T  
above-the-line expenditure 线上项目支出；经常预算支出 =\7p
0cq&*  
above-the-line receipt 线上项目收入；经常预算收入 }JMkM9]  
ABSA Asia Limited 南非联合亚洲有限公司 pyJOEL]1F  
absolute change 绝对数值变更 JwVC?m).  
absolute expenditure 实际开支 `e|Lw  
absolute guideline figure 绝对准则数字 >$52B9ie  
absolute interest 绝对权益 !Lug5U}  
absolute order of discharge 绝对破产解除令 QLU;.&  
absolute profit margin 绝对利润幅度 !Jnw_)  
absolute value 实值；绝对值 Y]Vc}-a(h  
absolutely vested interest 绝对既得权益 }lpm Hvs  
absorbed cost 已吸收成本；已分摊成本 2Wf qgR[3  
absorption 吸收；分摊；合并 v+bjC  
absorption rate 吸收率；摊配率；分摊率 I/V#[KC  
ACB Finance Limited 亚洲商业财务有限公司 q0Lt[*q3R  
acceptable form of reciprocity 合理的互惠条件 o(N
yOC  
acceptable rate 适当利率；适当汇率 tsVhPo]e0  
acceptance agreement 承兑协议 cB=u;$k@*  
acceptance for honour 参加承兑 >:E-^t%  
acceptor 承兑人；接受人；受票人 Ic!83-  
acceptor for honour 参加承兑人 B2WX#/lgd  
accident insurance 意外保险 rh&Eu qE%  
Accident Insurance Association of Hong Kong 香港意外保险公会 L;7mt 4H  
accident insurance scheme 意外保险计划 <OfzE5  
accident year basis 意外年度基准 c7!`d.{90  
accommodation 通融；贷款 Cbvl( (  
accommodation bill 通融票据；空头票据 A0u:Fm{E  
accommodation party 汇票代发人 w=o m7%J@l  
account balance 帐户余额；帐户结余 -\C6j  
account book 帐簿 [4rMUS7-m"  
account collected in advance 预收款项 ; 2-kQK9  
account current book 往来帐簿 Q&
Ahr  
account of after-acquired property 事后取得的财产报告 rL3Vogw'e  
account of defaulter 拖欠帐目 (gB=!1/|G  
account payable 应付帐款 bxe97]  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 lD#1"$Coz  
account receivable 应收帐款 i3j jPN!  
account receivable report 应收帐款报表 n(S-F g  
account statement 结单；帐单；会计财务报表 d'fpaLV  
account title 帐户名称；会计科目 (k.7q~:  
accountant's report 会计师报告 f_XCO=8'v  
Accountant's Report Rules 会计师报告规则 vqZM89xY  
accounting and auditing procedure 会计与审计程序；会计与核数程序 0j MI)aY.  
Accounting Arrangements 《会计安排》 }0),b ?*e  
accounting basis 会计基础 (HKm2JuFG  
accounting by Official Receiver 破产管理署署长呈交的帐目 'u/HQg*  
Accounting Circular 《会计通告》 6WM_V9Tidq  
accounting class 会计类别 JjML!;  
accounting date 记帐日期；会计结算日期 A|Gqjy^;@  
accounting for money 款项核算 o?+e_n=  
Accounting Officer 会计主任 &\[J  
accounting period 会计报告期；会计期 .]c:Zt}P  
accounting policy 会计政策；会计方针 *3($s_r>  
accounting practice 会计惯例 (1]@ fCd +  
accounting principle 会计准则 u Aa>6R  
accounting record 会计记录 PQ]N>'v-  
accounting report 会计报告 bkIA:2HX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &r!>2$B\  
Accounting Society of China 中国会计学会 (oEA)yc|  
accounting statement 会计报表 (9|K}IM:  
accounting system 会计制度；会计系统 boovC
W  
accounting transaction 会计事项；帐务交易 S@($c'  
accounting treatment 会计处理 yo6IY  
accounting year 会计年度 ?=rh=#  
accretion 增值；添加 Av]N.HB$  
accrual 应计项目；应累算数目 7z&u92dJI  
accrual basis 应计制；权责发生制 imQNfNm  
accrual basis accounting 应计制会计；权责发生制会计 2Jv4l$$;*  
accrue 应累算；应计 SX;IUvVE5  
accrued benefit 应累算利益 1bs95Fh9Q  
accrued charges 应计费用 iO`f{?b  
accrued cumulative preference share dividend 应累算的累积优先股股息
bYH_U4b  
accrued expenses 应累算费用 }C#d;JC  
accrued interest payable 应付利息；应计未付利息 k"zHrn"$  
accrued interest receivable 应收利息；应计未收利息 YaNVpLA  
accrued right 累算权益 <qx-%6  
accruing profit 应累算的利润 O v6=|]cW  
accumulated fiscal reserve 累积财政储备 Big-)7?  
accumulated profit 累积利润；滚存溢利 J?$uNlI  
accumulated reserve 累积储备 42LV
>X#i  
accumulation of surplus income 累积收益盈余 kk#d-! $[  
acquired assets 既得资产 ,1L^#?Q~  
acquisition 收购；购置；取得 CP^^ct-C  
acquisition cost 购置成本 j<?4N*S  
acquisition expenses 购置费用 ABGL9;.8  
acquisition of 100% interest 收购全部股权 o*'3N/D~  
acquisition of control 取得控制权 WU_Q 7%+QS  
acquisition of fixed assets 购置固定资产
8+
F2 !IM  
acquisition of shell “买壳” v8N1fuP}  
acquisition price 收购价 DLZ63'  
act of God 天灾 6}2Lt[>O  
acting partner 执事合伙人 $=R\3:j  
active market 买卖活跃的市场；交投畅旺的市场；旺市 VEm[F/'  
active partner 积极参与的合伙人 2Y{9Df  
active trading 交投活跃 !>j-j  
actual circulation 实际流通 SfT]C~#$N  
actual cost 实际成本 ']x]X,  
actual expenditure 实际开支；实际支出 ly+7klQ;.  
actual income 实际入息；实际收入；实际收益 B4=gMVp1  
actual market 现货市场 enM 3  
actual price 现货价；实际价格 (@9}FHJzi  
actual profit 实际利润 J(60eTwQ  
actual quotation 实盘；实际价位；实际报价 VF.S)='>Eu  
actual year basis 按实际年度计算 2=RDAipf59  
actuals 实货 4r$t}t gX  
actuarial investigation 精算调查 n2~rrQ \/p  
actuarial principle 精算原则 E)bP}:4V  
actuarial report 精算师报告 #D8)rs.9  
Actuarial Society of Hong Kong 香港精算学会 )DMbO"7  
actuarial valuation 精算师估值 z)Gr`SA<  
actuary 精算师 ><HXd+- sd  
ad referendum agreement 暂定协议；有待覆核的协定 _qfdk@@g  
ad valorem duty 从价税；按值征税 =6:Iv"<  
ad valorem duty system 从价税制 bfgLU.1I  
ad valorem fee 从价费 LBR_Q0EP  
ad valorem tariff 从价关税 5E}i<}sq5  
additional allowance 额外免税额 5/<Y,eZ/  
additional amount for unexpired risk 未过期风险的额外款额 0)#I5tEre  
additional assessable profit 补加应评税利润 `SWK(='  
additional assessment 补加评税 ^+&}:9Ml  
additional commitment 额外承担 FMiY
Z1^r  
additional commitment vote 额外承担拨款 WObfHAp.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .H"gH-I  
additional dependent parent allowance 供养父母额外免税额 '|.u*M,b  
additional provision 额外拨款 Zzs pE
}  
additional stamp duty 附加印花税 D
lP=R  
additional tax 补加税罚款；补加税款 '_8Vay~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 WD]dt!V%  
adjudged bankrupt 被裁定破产 1Low[i  
adjudicated bankrupt 裁定破产人 3:RZ@~u=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 iC">F.9#  
adjudication of bankruptcy 裁定破产；宣告破产 6|9fcIh]B  
adjudication of insolvency 裁定无力偿还债务 dc*#?G6^  
adjusted actual 经调整的实数；调整后的实数 UNJ|J$T]  
adjusted current assets 经调整的流动资产；调整后的流动资产 4e4$AB"  
adjusted figure 经调整的数字；调整后的数额 $!t!=  
adjusted liabilities 经调整的负债；调整后的负债 KT}}=st%  
adjusted loss 经调整的亏损；调整后的亏损 X|as1Y$O+  
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 q4E{?  
adjusted profit 经调整的利润；调整后的利润 3D3K:K!FK  
adjusted surplus 经调整的盈余额；调整后的盈余额 <GC:aG  
adjusted value 经调整的价值；调整后的价值 #cA}B L!3  
adjustment 调整；修订；理算〔保险〕 _]NM@'e  
adjustment centre 调剂中心 %pdfGM9g  
adjustment lag 调整过程的时间差距；调整时差 aOOY_S E  
adjustment mechanism 调整机制 rB\UNXy  
adjustment of loss 亏损调整 @eul~%B{X  
adjustment process 调整过程；调整程序 k58lmuU  
adjustment range 调整幅度 MLJ8m  
administered exchange rate 受管制汇率 KW)yTE<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 cuHs`{u@P  
administration expenses 行政费用 y}|zH  
administration fee 手续费；行政费 +VfJ:[q  
administration in bankruptcy 破产管理 DvGtO)5._  
administration order 遗产管理令 %PQC9{hUy$  
administrator 管理人；遗产管理人 N4r`czoj  
administrator of the estate 遗产管理人 SU1,+7"  
admission of debt 债项承认书 6YN4]  
admission of proof 接纳债权证明 /3fo=7G6  
advance 放贷款项；垫付款项；预支款项；预付款项 *E>YLkg]  
advance account 暂支帐目；预付款帐户 !Bd2$y.  
advance compensation 预付补偿金 ^#%[  
advance from shareholder 股东垫款 Q8O38
uZ  
advance pending reimbursement 预支以待日后付还 6sntwT"?  
advanced economy 先进经济体系 )g-*fSa  
advancement 预付；预付财产 nHhg#wR  
advances warrant 垫款令 E+_}8J .  
advancing 贷出 "8N]1q:$4  
adverse balance 逆差 -?ip?[Z  
adverse exchange 逆汇 y
RAb HG,c  
advertisement addressed to shareholders 在报章刊登的致股东通告 dW91nTQ:  
advice for collection 托收通知书 BZE19!  
advice of drawing 提款通知书；汇票通知书 OLv(  
advice of payment 付款通知 ?/O+5rjA  
Advisory Committee [Securities and Futures Commission] /OZF3Pft  
谘询委员会〔证券及期货事务监察委员会〕 c~cYNW:  
Advisory Committee on Diversification 经济多元化谘询委员会 s%Z3Zj(,8(  
affidavit 誓章；遗产申报誓章 _A(J^;?  
affidavit of no receipt 述明无收款的誓章 ,ihTEw,t(  
affiliate 联号；联营公司；附属公司 a/_`1  
affiliated company 附属公司；联号；联营公司 3Z`oI#-x  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 .DT1Jvl  
affordability 负担能力 pB )nQ5l'  
African Development Bank [AfDB] 非洲开发银行 6(wpf^br2  
after-acquired property 事后取得的财产 [scPs,5Y  
after-hours dealing 市后交易 2o,%O91p  
after-tax profit 税后盈利；税后利润；税后溢利 ^<< Wqmx  
agency agreement 代理协议 U7Ps2~x3  
agency expenses 代理机构的开支 \KG{ 11  
agency fee 代理费 z19y>j
 
Agency Law 《代理法》 qsJo)SA  
agent 代理人；承销人 \2T@]!n  
agent of company 公司代理人 X(/W|RY{@  
agent's fee 代理人费；经纪费 %Dya-  
aggregate 总计；总数；总体数字 K }r%OOn0  
aggregate amount 总款额；总额 Ek84yme#  
aggregate assets and liabilities 总体资产与负债 X)Kd'6zg  
aggregate at constant price 按固定价格计算的总体数字 -~jM=f$  
aggregate demand 总需求 e-Eoe_k  
aggregate gross position 总持仓量 g5H+2lSC  
aggregate limit 总限额 e+S%`Sg  
aggregate of salaries tax 合计薪俸税 !X8:#a(  
aggregate performance 总体表现；总体业绩 f9!wO';P6  
aggregate supply 总体供应 pbu8Ib8z  
aggregate surplus 总盈余 |n0 )s% 8`  
aggregate total 整体总额 {BgGG@e  
aggregate value 总值；合计价值 I'C{=?  
aggregated basis 合计基准 & %1XYpA.0  
aggregated net chargeable income 合计应课税入息实额 &B[$l`1  
aggregation 合并计算；合计；总和 ?QZ\KY  
aggregation of incomes of husband and wife 夫妇入息合并计算 9c<lFZb;  
aggregation of property 财产的总和 z"R-Sme  
agio 差价；贴水 q[r|p"TGov  
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》 5pz%DhjLo  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4e9mN~  
《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》 R}*e%EG/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6kHAoE
Rp  
《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》 d!8`}L:=M  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]XU?Wg  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +DksWbD  
agreement for a settlement 授产协议 z!eY=G'  
agreement for assignment 转让协议 faThXq8B  
agreement for sale 售卖协议；买卖协议 S=2-<R  
agreement for sale and purchase 买卖协议 fk9FR^u  
agreement for the payment of interest 支付利息协议 9"oc.ue.2D  
agreement for the repayment of money 还款协议 Wl}d6ZTm  
agreement of reinsurance 再保险协议 ~c+0SuJ  
Agricultural Bank of China 中国农业银行 J v'$6[?  
air passenger departure tax 飞机乘客离境税 z6$W@-Vd  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [|e7oNT(Q  
airport tax 机场税 {p+7Q
lgK  
alcohol duty 酒精税 Lylw('zZ  
alienation 让与；让渡；转让 C;M.dd  
alimony 生活费；赡养费 nxCwg>  
All Ordinaries Index [AOI] 所有普通股指数 rk{DrbRx  
all risks 全险；综合险 <1>\?$)D  
All Sales Record for Stock Market 《股票市场成交报告》 yX?& K}JI  
Allied Capital Resources Limited 新联财务有限公司 RD<l<+C^~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 UuW"  
allocation letter 拨款信件 Ydh]EO0'  
allocation of fund 分配款项；预留款项 36e!je  
allocation of profit 利润分配；溢利分配 #"=_GA^.{  
allocation warrant 拨款令 "^yTH/m  
allotment 分配；配股 ggfL d r  
allotment notice 股份配售通知；配股通知 ?u"MsnCXYn  
allotment of shares 股份分配 9PIm/10pP^  
allowable 可获宽免；免税的 8NWvi%g  
allowable business loss 可扣除的营业亏损 pl%3RVpoc  
allowable expenses 可扣税的支出 x)h5W+$  
allowance 免税额；津贴；备抵；准备金 y#o ,Vg*V  
allowance for debts 债项的免税额 6*le(^y`  
allowance for depreciation by wear and tear 耗损折旧免税额 )k{zRq:d  
allowance for funeral expenses 殡殓费的免税额 S8^W)XgC;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D^$Nn*i;U  
allowance for repairs and outgoings 修葺及支出方面的免税额 lt[{u$  
allowance to debtor 给债务人的津贴 "8>*O;xk  
alteration of capital 资本更改 Ns?y) G>:  
alternate trustee 候补受托人 H"6Sj-<=  
amalgamation 合并 w-pdpbHV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]G#og)z4  
ambit of charges 征税范围；收费范围 t?iCq1  
amended valuation 经修订的估值 v=$v*W  
American Commodities Exchange 美国商品交易所 ]z;%%'gW6  
American Express Bank Limited 美国运通银行 p=V (_  
American Stock Exchange 美国证券交易所 vE
^Hk!^  
amortization 摊销 L]I)E`s  
amount due from banks 存放银行同业的款项 5v<BB`XWp  
amount due from banks abroad 存放海外银行同业的款项 _0<qS{RW  
amount due from holding companies 控股公司欠款 XO
AZ  
amount due from local banks 存放本港银行同业的款项 .A//Q|ot!  
amount due to banks 银行同业的存款 <:fjWy  
amount due to banks abroad 海外银行同业的存款 dnSjXyjFB  
amount due to holding companies 控股公司存款 Ni7~ Mjjt  
amount due to local banks 本港银行同业的存款 9K-=2hvv  
amount due to outport banks 外埠银行同业的存款 ;<OIu&,*  
amount for note issue 发行纸币的款额 3~iIo&NZ  
amount of bond 担保契据的款额 |9$K'+'  
amount of consideration 代价款额 t 5g@t0$  
amount of contribution 供款数额 wK!4:]rhG  
amount of indebtedness 负债款额 18jI6$DY  
amount of principal of the loan 贷款本金额 7;ZSeQyC  
amount of rates chargeable 应征差饷数额 +pURF&Pr  
amount of share capital 股本额 3@f@4t@5V  
amount of sums assured 承保款额 m_wBRan  
amount of variation 变动幅度 dq?{?~3  
amount of vote 拨款数额 T.]+T[}!  
amount payable 应付款额 #p_3j 0S  
amount receivable 应收款额 4{7O}f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Pfj{TT.#L  
analysis 分析 CA, &R<]  
ancillary risk 附属风险 pn<M`,F~q  
annual account 周年帐目；周年帐目报表；年度决算；年结 x >hnH{~w  
annual accounting date 年结日期 ep* (  
annual allowance 每年免税额；年积金；年度津贴；年津 r~N0P|Tq  
annual balance 年度余额 <05\  
annual disposable income 每年可动用收入 ^NKB  
annual estimates 周年预算 *_ {w0U)  
annual fee 年费 |#fqHON  
annual general meeting 周年大会 3R>U^ Y  
annual growth rate 年增率；每年增长率 }D-h=,];  
annual long-term supplement 长期个案每年补助金 pHSq,XP-  
annual pensionable emolument 可供计算退休金的年薪 ()i8 Qepo}  
annual report 年报 ;"l>HL:^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t&MJSFkiA  
annual return 周年报表；周年申报表；每年报税表格 `Hld#+R  
Annual Return Rules 《周年报表规则》 O RAKg.49  
annual review of consumer prices 每年消费物价回顾 of!Bz  
annual roll-forward basis 逐年延展方式 SO^:6GuJ  
annual salary 年薪 o*& D;  
annual statement 年度报表；年度决算表 ^kA^>vi  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1'@/jR  
annuitant 年金受益人 tEhYQZ  
annuity 年金 ppH5>Y 6c  
annuity contract 年金合约 ?~s,O$o  
annuity on human life 人寿年金 xcz[w}{eEq  
antecedent debt 先前的债项
,g
\%P5  
ante-dated cheque 倒填日期支票 D^V0kC p!F  
anticipated expenditure 预期开支 _
7
Z|=)  
anticipated net profit 预期纯利 AC:cV='  
anticipated revenue 预期收入 !
l-^JPb  
anti-inflation measure 反通货膨胀措施 ]"Z*Hq z  
anti-inflationary stance 反通货膨胀立场 +MU|XT_5|6  
apparent deficit 表面赤字 aUUr&yf_L  
apparent financial solvency 表面偿债能力 ;dgxeP;mp  
apparent partner 表面合伙人 # Un>g4>Rh  
application for personal assessment 个人入息课税申请书 :I*G tq   
application of fund 资金应用 7)aitDD  
application to release as liquidator and to destruct the books of accounts and documents AvnK?*5!@  
申请免除清盘人职务及毁灭帐簿与文件 MW*@fl<@?M  
appointed actuary 委任精算师 +c$]Q-(  
appointed auditor 委任核数师；委任审计师 uSh!A  
appointed trustee 委任的受托人 %5.aC|^}  
appointer 委任人 huVw+vAA  
apportioned pro rata 按比例分摊 .4P5tIn\  
apportionment 分配；分摊 DdJ>1504  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wm!lWQu7  
apportionment formula 分摊方程式 RQiGKz5  
apportionment of estate duty 遗产税的分摊 ,w&8 &wj  
appraisal 估价；评估 zG)XB*c  
appreciable growth 可观增长 j}}:&>;  
appreciable impact 显着影响 |eH>55 b  
appreciable increase 可观增长 Ct2m l  
appreciation 增值；升值 IO3`/R-  
appreciation against other currencies 相对其他货币升值 NGZEUtj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R+,eXjz"  
appreciation tax 增值税 m:U.ao6  
appropriation 拨款；拨用；拨付 gw[\7  
appropriation account 拨款帐目 `@?f@p$(B  
Appropriation Bill 拨款法案 <,/k"Y=  
appropriation-in-aid system 补助拨款办法 9ReH@5_bGM  
approved assets 核准资产 Sz4G,c  
approved basket stock 认可一篮子证券 (s`oJLW>  
approved budget 核准预算 P6q`i<  
approved charitable donation 认可慈善捐款 I!'PvIyO  
approved charitable institution 认可慈善机构 AfAg#75q  
approved currency 核准货币；认可货币 3>LyEXOW  
approved estimates 核准预算 U^+xCX<  
approved estimates of expenditure 核准开支预算 wc@X:${  
approved overseas insurer 核准海外保险人 .PjJ g^^  
approved overseas trust company 核准海外信托公司 |KEq-  
approved pooled investment fund 核准汇集投资基金 =d07c  
approved provident fund scheme 认可公积金计划 ?z,^QjQ}  
approved provision 核准拨款 IRy!8A=X  
approved redeemable share 核准可赎回股份 fT9z 4[M  
approved regional stock 认可地区性证券 uLFnuK  
approved retirement scheme 认可退休金计划 rz/^_dV  
approved subordinated loan 核准附属贷款 A0Z<1|6r*  
arbitrage 套戥；套汇；套利 &+F|v(|r  
arbitrageur 套戥者；套汇者 . !gkJ  
arbitrary amount 临时款项 LS1r}cl  
arrangement 措施；安排；协定 5cLq6[uO  
arrears 欠款  Z
|zyO-  
arrears of pay 欠付薪酬 `-qRZh@E  
arrears of revenue 逾期未收税款；逾期未收的帐项 ACQbw)tiv}  
articles of association 组织章程；组织细则；组织章程细则 %g1{nGah  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "p]bsJG  
ascertainment of profit 确定利润 7)iB6RBK  
"Asia Clear" “亚洲结算系统” &.XYI3Ab1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zdY+?s)p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0a<:.}  
Asian Development Fund [ADF] 亚洲发展基金 ?1%/G<  
Asian dollar bond 亚洲美元债券 n27df9L  
Asian dollar market 亚洲美元市场 =R+z\`2  
Asian dollar rate 亚洲美元利率 0V{a{>+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +bC-_xGuh  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 S<), ,(  
asked price 沽盘；喊价；索价；卖方报价 FtBYPSGz  
assessable income 应评税入息 "{a-I=s\C  
assessable loss 应评税亏损 Vy*&po[   
assessable profit 应评税利润 % H"A%  
assessable value 应评税值 1O" Mo  
assessed profit 估定利润 yL =*yC  
assessed value 经评估价值 ]WZ_~8  
assessment 评税；评定；估价；评税单 Ml &Cr  
assessment number 评税编号；估价编号 2de[ yz  
assessment of additional tax 补加税评税 BGAqg=nDV  
assessment of performance 业绩评估；实绩评价 N^i<A2'6S;  
Assessor 评税主任 }~gBnq_DDU  
asset price bubbles 资产价格泡沫 Ec!fx\  
asset-backed securities 具资产保证的证券 s"1:#.u  
assets accretion 资产增值 "r@f&Ssxb  
assets and liabilities 资产与负债 G55-{y9Q  
assets betterment statement 资产递增表；资产改进表 P_:A%T  
assets lending 实物放款；有抵押贷款 G)qNu}  
assets of the company passing on the death 死者去世时转移的公司资产 aDJ\%  
assets pledged as security for liabilities 用作负债抵押的资产 lgR;V]^YX  
assets portfolio 资产投资组合 }` &an$Mu  
assets price 资产价格 wPhN_XV  
assets quality 资产质素 ,SEC~)L  
assets realization 资产变现 (#zSVtZ  
assets refinancing arrangement 资产再集资安排 Rx';P/F0C  
assets securitization 资产证券化 R7'a/  
assets situated outside Hong Kong 在香港以外地方的资产 V
p3r  
assets stripping 削减资产；拆卖资产 |Ld/{&Qr  
assets value 资产值 vfb~S~|U6g  
assignee 承让人 B(}u:[ b^S  
assignment 转让；转让书；转让契 i1ph{;C  
assignment of interest 权益转让 &V.ps1  
assignment of letters patent and trade mark 专利证书及商标转让 F_8< tA6  
assignment of property 物业转让；物业转让书 .}KY*y  
assignment right 转让权 8J60+2Wa  
assignor 转让人 #ma#oWqF}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +h!OdWD9
 
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jVh I`F{n  
associate member 附属会员 Obl']Hr{y9  
associated body corporate 相联法人团体 V0'T)  
associated company 相联公司；联属公司 *Q=3v  
associated corporation 相联法团 iTb k]$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wSrq?U5q  
公认会计师公会〔英国〕 VlGg?  
Association of Futures Exchange Brokers 香港期货经纪协会 JzhbuWwF-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :Ja]Vt  
association of underwriters 承保人组织 dV{N,;z  
assumption of control 接管 M>Yge~3  
assurance 担保；保险；转易；转易书 1$cX`D`  
assurance of interest 权益的转易 [8Zq 1tU;G  
at 19XX price 按一九ＸＸ年价格计算 "wk~[>  
at a discount 按赔价计算；按贴水价格计算；打折扣 u_0&`zq  
at a premium 按溢价计算；按升水价格计算 ppv/A4Kv  
at call 通知付款；按通知 Ave{ `YD  
at constant market price 按固定市价计算 C[cNwvz  
at constant price 按固定价格计算 NzRpI5\.  
at cost 按成本计算 BIx Z4Ft  
at current market price 按当时市价计算；按现时市价计算 PFP/Pe Ng;  
at current price 按当时价格计算；按现时价格计算 XS!mtd<q  
at factor cost 按要素成本计算；按生产要素成本计算 h-"c )?p  
at money-of-the-day price 按付款当日价格计算 B?}ZAw>  
at or better 按指定或较佳价位〔买卖指令〕 wd4
wYk\  
at par 按面值计算；平价 h/9{E:ML  
at sight 见票即付 4JlB\8rc  
at the close 按收市盘 GyE-fB4C  
at the opening 按开市盘 yHvF"4]  
attestation 见证；见证条款 6>I{Ik@>  
at-the-money option 平价期权 aOWE\Ic8  
attorney 受权人；受托代表人 !E\xn^  
attornment 新拥有人承认书 ;d"F'd  
attributable profit 可归属利润  ZzDE  
attributable share value 可归属股份价值 7C7eXJ9q  
Auckland Stock Exchange 奥克兰证券交易所 {~=Edf  
auction 拍卖 )"j)9RQ}  
auctioneer 拍卖商 fX)C8J^=G  
audit 审计；核数 [K2\e N~g  
Audit Commission 审计署 k0
;ND  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }Qj
p,(ye  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 76i)m!  
audit review 帐目审查 (h8M  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3EGQ$  
audited account 审计帐目；经审计的帐目 K]mR9$/  
audited annual account 经审计的周年帐目 I`%\ "bF@  
audited balance sheet 经审计的资产负债表 A aLj.HR  
auditor 核数师；核数主任；审计师 "^
A4!.  
auditor's certificate 核数师证明书；审计师证明书 fJ!i%</V  
auditor's report 核数师报告；审计师报告 d8 1u  
Aussie bond 澳元债券
f<.43kv@  
austerity budget 紧缩预算 d ]LF5*i  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5B+>28G%  
Australia All Ordinaries Index 澳洲所有普通股票指数 fFG, ^;7-O  
Australian Dollar [AUD] 澳元 Y..   
Australian Options Market 澳大利亚期权市场 ;
aA,H&  
Australian Securities Commission 澳洲证券事务监察委员会 ZVo%ssVt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 chjXsq#Q^  
Australian Stock Exchange 澳大利亚证券交易所 y=!"++T]B<  
Austrian Schilling [ATS] 奥地利先令 YmP`Gg#>p  
authentication 认证；鉴证 [da,SM  
authority to purchase 委托购买证；委购书 &m=Xg(G~c  
authorization 认可；核准；授权；授权书 }{Y)[w#R  
authorization by direction 指示授权 <I.anIB:U  
authorization by instruction 指令授权 m2o*d$Ke  
authorization by warrant 令状授权 klC;fm2C  
authorization of unit trust 单位信托的认可 ["|' f  
authorized agent 指定代理人 #*^vd{fl  
authorized capital 法定资本 p7b`Z>}  
authorized clerk 出市员 hQ!slO  
authorized dealer 认可交易商 ~RSOUrR  
authorized financial institution 认可财务机构 0i}4T:J@`  
authorized fund 认可基金 Pkx*1.uo  
authorized fund house 获授权的基金公司；认可基金公司 x\qS|q\N  
authorized institution 认可机构 _D9`L&X}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 N>z<v\
`  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >sAZT:&gv  
authorized insurer 获授权保险人；获认可承保人
A^+G w\  
authorized investment 特准投资项目 fFD:E} >5  
authorized person 获授权人 ?haN ;n6'  
authorized representative 获授权代表 Y40Hcc+Fx  
authorized share capital 法定股本 +hdD*}qauC  
automated quotation system 自动报价系统 |*079v  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [t55Kz*cD  
自动交易系统〔香港期货交易所有限公司〕 5ru&In&  
automatic adjustment mechanism 自动调整机制 C2GF N1i  
automatic adjustment system 自动调整系统 ~.qzQ_O/  
Automatic Clearing House 自动票据交换所 H"PnX-fGN  
automatic exchange rates accumulation system 自动化汇率累集系统 a\an  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ..yuEA  
automatic teller machine [ATM] 自动柜员机 rK%<2i  
autopay 自动转帐 ajIgL<x  
available assets 可用资产 5Z{h!}Y  
available fiscal reserve 现存财政储备 2.)@u~^Q  
available profit 可用利润 T:+%3+;a  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 F
"O{eK0T  
average 平均；平均数；海损 +W+O7SK\y  
average basic salary 平均基本薪金 @vWC "W  
average consumer expenditure 平均消费开支；一般消费开支 !4uTi [e  
average cost 平均成本 f(.@]eu X  
average cost of land production 增辟土地平均成本 reml|!F-)  
average daily turnover 平均每日成交额 Sfc0 ~1  
average daily wage rate 平均每日工资率 }>vf(9sF`  
average expenditure pattern 平均开支模式 wD>tR SW  
average growth rate 平均增长率 SX)giQLU  
average net fixed assets 固定资产平均净值 c)8V^7
=Q  
average of relatives 相对价格平均数 &0*l=!:G^  
average price 平均价格 }J}a;P4  
average propensity to consume 平均消费倾向；一般消费倾向 9tmYrhb$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 <b!ieK?\F3  
average rate 平均率 MCH
RNhb9  
average revenue 平均收入；平均收益 q0Fq7rWP  
average stock 平均库存；平均存货 ZN!OM)@:!  
average yearly rent 平均年租 4HlOv%8  
avoidance of double taxation 避免双重课税 8[LwG&  
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 %&KJtKe  
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