一些有用的会计术语(也不知道发的地方对不对)A

A: VYkh
@j  
A share Ａ股；甲类股份 f?)7MR=  
abatement of tax 减税；减扣免税额 F!ztU8,  
ABN AMRO Bank N.V. 荷兰银行 /[FDiJH2  
above-the-line expenditure 线上项目支出；经常预算支出 wb?k  
above-the-line receipt 线上项目收入；经常预算收入 [=q/f2_1.  
ABSA Asia Limited 南非联合亚洲有限公司 eQu(3sYb  
absolute change 绝对数值变更 j0; ~2W#G*  
absolute expenditure 实际开支 :1j8!R5  
absolute guideline figure 绝对准则数字 X%IqZ{{  
absolute interest 绝对权益 -GPJ,S V>  
absolute order of discharge 绝对破产解除令 CMW4Zqau*  
absolute profit margin 绝对利润幅度 P7XZ|Td4*
 
absolute value 实值；绝对值 v4"Ukv  
absolutely vested interest 绝对既得权益 C:t>u..  
absorbed cost 已吸收成本；已分摊成本 uo]xC+^  
absorption 吸收；分摊；合并 &
3Zb?  
absorption rate 吸收率；摊配率；分摊率 rBTg"^jsw  
ACB Finance Limited 亚洲商业财务有限公司 X_o#!  
acceptable form of reciprocity 合理的互惠条件 =IsmPQKi  
acceptable rate 适当利率；适当汇率 xBTx`+%WS  
acceptance agreement 承兑协议 D`a6D  
acceptance for honour 参加承兑 }]o8}$&(  
acceptor 承兑人；接受人；受票人 w_Slg&S  
acceptor for honour 参加承兑人 )0exGx+:  
accident insurance 意外保险 -|#{V.G3'  
Accident Insurance Association of Hong Kong 香港意外保险公会 ZPG,o5`%  
accident insurance scheme 意外保险计划 K_)~&Cu*'  
accident year basis 意外年度基准 qsep9z.  
accommodation 通融；贷款 VRQ`-#  
accommodation bill 通融票据；空头票据 c.IUqin  
accommodation party 汇票代发人 M8X6!"B$Y  
account balance 帐户余额；帐户结余 {f#QZS!E  
account book 帐簿 I$t8Ko._"  
account collected in advance 预收款项 -!1=S: S  
account current book 往来帐簿 uNyN[U  
account of after-acquired property 事后取得的财产报告 5cIZ_#  
account of defaulter 拖欠帐目 EyA ny\"  
account payable 应付帐款 CsA(oX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 vu*e*b$}  
account receivable 应收帐款 2lpPN[~d  
account receivable report 应收帐款报表 8Re[]bE  
account statement 结单；帐单；会计财务报表 /GO-  
account title 帐户名称；会计科目 F%|P#CaB  
accountant's report 会计师报告 
|gO7`F2  
Accountant's Report Rules 会计师报告规则 T(?w}i  
accounting and auditing procedure 会计与审计程序；会计与核数程序  k;+TN9  
Accounting Arrangements 《会计安排》 h8`On/Ur_8  
accounting basis 会计基础 M=liG+d  
accounting by Official Receiver 破产管理署署长呈交的帐目 A[+)PkR  
Accounting Circular 《会计通告》 *HR pbe2  
accounting class 会计类别 ?K[Y
"*y2  
accounting date 记帐日期；会计结算日期 ay7\Ae]  
accounting for money 款项核算 Unb2D4&'  
Accounting Officer 会计主任 z1Ieva]  
accounting period 会计报告期；会计期 <!Cjq,Sk7  
accounting policy 会计政策；会计方针 h$'6."I  
accounting practice 会计惯例 6U*CR=4  
accounting principle 会计准则 6^LXctW.  
accounting record 会计记录 zX_F+"]THt  
accounting report 会计报告 O3o^%0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Xs052c|s  
Accounting Society of China 中国会计学会 metn&  
accounting statement 会计报表 mxgT}L0i  
accounting system 会计制度；会计系统 t8-Nli*O  
accounting transaction 会计事项；帐务交易 uAA2G\3  
accounting treatment 会计处理 b_~XTWP$l  
accounting year 会计年度 `&D#P%  
accretion 增值；添加 x*vD^1"'P  
accrual 应计项目；应累算数目 ~ps,U  
accrual basis 应计制；权责发生制 hAf/&yA@  
accrual basis accounting 应计制会计；权责发生制会计 Z8$BgP  
accrue 应累算；应计 (uvQ/!  
accrued benefit 应累算利益 }( F:U#  
accrued charges 应计费用 z;1dMQ,#  
accrued cumulative preference share dividend 应累算的累积优先股股息 T$D(Y`zdn  
accrued expenses 应累算费用 ]M*`Y[5"  
accrued interest payable 应付利息；应计未付利息 I:TbZ*vi~  
accrued interest receivable 应收利息；应计未收利息 u @Ze@N%  
accrued right 累算权益 S=r0tao,!v  
accruing profit 应累算的利润 TxPFl7,r  
accumulated fiscal reserve 累积财政储备 A,_O=hA2I  
accumulated profit 累积利润；滚存溢利 ; R+>}6  
accumulated reserve 累积储备 >XgJo7u  
accumulation of surplus income 累积收益盈余 tC'E#2  
acquired assets 既得资产 BwWSztJ+B  
acquisition 收购；购置；取得 MTtx|L\4  
acquisition cost 购置成本 )%@7tx  
acquisition expenses 购置费用 %JE>Z]  
acquisition of 100% interest 收购全部股权 xkDK5&V  
acquisition of control 取得控制权 $~b6H]"9  
acquisition of fixed assets 购置固定资产 i`gM> q&  
acquisition of shell “买壳” 2V)+ba|+  
acquisition price 收购价 F9o7=5WAb  
act of God 天灾 EU[eG^/0@  
acting partner 执事合伙人 X=whZ\EZ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 oM!&S'M/  
active partner 积极参与的合伙人 e|{R2z"^  
active trading 交投活跃 X+]>pA  
actual circulation 实际流通
l9f_NJHo  
actual cost 实际成本 ~-zIB=TyK  
actual expenditure 实际开支；实际支出 ,N(Yjq"R  
actual income 实际入息；实际收入；实际收益 53:~a  
actual market 现货市场 <8b1OdA  
actual price 现货价；实际价格 (U
&  
actual profit 实际利润 -SM_J
R3<  
actual quotation 实盘；实际价位；实际报价 $$m0mK
  
actual year basis 按实际年度计算 pZ>yBY?R8>  
actuals 实货 [o<hQ`&  
actuarial investigation 精算调查 v>wN O  
actuarial principle 精算原则 q|<B9Jk  
actuarial report 精算师报告 }8 z:L<  
Actuarial Society of Hong Kong 香港精算学会 'w=|uE {^  
actuarial valuation 精算师估值 %N-aLw\  
actuary 精算师 :*KTpTa  
ad referendum agreement 暂定协议；有待覆核的协定 )K{s^]Jp  
ad valorem duty 从价税；按值征税 )9`HO?   
ad valorem duty system 从价税制 |;US)B8}*Z  
ad valorem fee 从价费 Dq<la+VlO  
ad valorem tariff 从价关税 Csuasi3]1d  
additional allowance 额外免税额 vT EqT  
additional amount for unexpired risk 未过期风险的额外款额 4 -tC=>>wc  
additional assessable profit 补加应评税利润 S&}7XjY  
additional assessment 补加评税 {d[Nc,AMb  
additional commitment 额外承担 g}0K@z3  
additional commitment vote 额外承担拨款 @
\&j3A  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $"vz>SuB  
additional dependent parent allowance 供养父母额外免税额 d2UidDU5qa  
additional provision 额外拨款 F NPu  
additional stamp duty 附加印花税 f/J/tt  
additional tax 补加税罚款；补加税款 ,7j8+p|},  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 G~5pMyOR  
adjudged bankrupt 被裁定破产 |2l-s 1|y  
adjudicated bankrupt 裁定破产人 )oCL![^pXe  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 q2E{o)9  
adjudication of bankruptcy 裁定破产；宣告破产 3cghg._  
adjudication of insolvency 裁定无力偿还债务 "/6#Z>y  
adjusted actual 经调整的实数；调整后的实数 ^nPy(
Q0  
adjusted current assets 经调整的流动资产；调整后的流动资产 O(W"QY  
adjusted figure 经调整的数字；调整后的数额 /.0K#J:  
adjusted liabilities 经调整的负债；调整后的负债 mzK0$y#*o  
adjusted loss 经调整的亏损；调整后的亏损 !-}Q{<2@W  
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 I9Ohz!RQ  
adjusted profit 经调整的利润；调整后的利润 IVh5SS  
adjusted surplus 经调整的盈余额；调整后的盈余额 /GGyM
]k3  
adjusted value 经调整的价值；调整后的价值 UH>~Y N  
adjustment 调整；修订；理算〔保险〕 7_ix&oVI  
adjustment centre 调剂中心 89:nF#  
adjustment lag 调整过程的时间差距；调整时差 cIwX sx  
adjustment mechanism 调整机制 0E26J@jcZ7  
adjustment of loss 亏损调整 ="$w8iRU  
adjustment process 调整过程；调整程序 A.r7 ks  
adjustment range 调整幅度 &b#d4p6&l  
administered exchange rate 受管制汇率 U6/7EOW,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mj'~-$5T  
administration expenses 行政费用 ltuV2.$  
administration fee 手续费；行政费 /=;,lC  
administration in bankruptcy 破产管理 ;9j
]P56  
administration order 遗产管理令 +=J$:/&U  
administrator 管理人；遗产管理人 r[V%DU$dj  
administrator of the estate 遗产管理人 5Hu[*  
admission of debt 债项承认书 anW['!T9{s  
admission of proof 接纳债权证明 ~Yd[&vpQ  
advance 放贷款项；垫付款项；预支款项；预付款项 /FN:yCf  
advance account 暂支帐目；预付款帐户 vE)N6Ss  
advance compensation 预付补偿金 3q/Us0jr  
advance from shareholder 股东垫款 l{7}3Am6  
advance pending reimbursement 预支以待日后付还 x >ah,  
advanced economy 先进经济体系 {nmu(EP  
advancement 预付；预付财产 G{: B'08  
advances warrant 垫款令 - 2L(])t6  
advancing 贷出 (@}^ 3jpT  
adverse balance 逆差 z~h?"'  
adverse exchange 逆汇  Q(f0S  
advertisement addressed to shareholders 在报章刊登的致股东通告 Dh`&B   
advice for collection 托收通知书 _5 SvZ;4  
advice of drawing 提款通知书；汇票通知书 7310'wc  
advice of payment 付款通知 N%f"W&ci  
Advisory Committee [Securities and Futures Commission] #-YbZ  
谘询委员会〔证券及期货事务监察委员会〕 ?-c|c_|$  
Advisory Committee on Diversification 经济多元化谘询委员会 t,%m-dU  
affidavit 誓章；遗产申报誓章 q+9^rQ  
affidavit of no receipt 述明无收款的誓章 Nmx\qJUR(  
affiliate 联号；联营公司；附属公司 ` 1+*-g^r  
affiliated company 附属公司；联号；联营公司 ,mm97I  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -E\G3/*51  
affordability 负担能力 /rZk^/'  
African Development Bank [AfDB] 非洲开发银行 4S'e>:  
after-acquired property 事后取得的财产 $EY[CA E  
after-hours dealing 市后交易 Xi"9y @  
after-tax profit 税后盈利；税后利润；税后溢利 &qWg$_Yh  
agency agreement 代理协议 tkV[^OeU>  
agency expenses 代理机构的开支 #D_Ti%.^}  
agency fee 代理费 T2rwK2  
Agency Law 《代理法》 liYsUmjZ=  
agent 代理人；承销人 Vw w 211  
agent of company 公司代理人 Kq")|9=d  
agent's fee 代理人费；经纪费 VL*5  
aggregate 总计；总数；总体数字 \9,lMK[b  
aggregate amount 总款额；总额 OulRqbL2  
aggregate assets and liabilities 总体资产与负债 ?M'CTz}<\  
aggregate at constant price 按固定价格计算的总体数字 |[n\'Xy;{
 
aggregate demand 总需求 --y,ky#  
aggregate gross position 总持仓量 Pa{DB?P  
aggregate limit 总限额 g"sb0d9  
aggregate of salaries tax 合计薪俸税 /ZiMD;4@y  
aggregate performance 总体表现；总体业绩 lB _9b_|2  
aggregate supply 总体供应 QswPga(-  
aggregate surplus 总盈余 je$H}D  
aggregate total 整体总额 vfqXHc unj  
aggregate value 总值；合计价值 ^?fsJ  
aggregated basis 合计基准 oU
1N>,  
aggregated net chargeable income 合计应课税入息实额 8#$HKWUK  
aggregation 合并计算；合计；总和 Po=:-Of:  
aggregation of incomes of husband and wife 夫妇入息合并计算 !KXcg9e  
aggregation of property 财产的总和 Q#yHH]U)X  
agio 差价；贴水 mH;t)dT  
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》 N_:!uR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment I`B ZZ-  
《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》 P\ P=1NM  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =?Ry,^=b  
《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》 =55)|$hgD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment I*U7YqDC9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \68bXY.  
agreement for a settlement 授产协议 br88b`L  
agreement for assignment 转让协议 W:<2" &7  
agreement for sale 售卖协议；买卖协议 g&/lyQ+G  
agreement for sale and purchase 买卖协议 "n3n-Y#'  
agreement for the payment of interest 支付利息协议 RQ|K?^k v  
agreement for the repayment of money 还款协议 Vfd_nD^8oZ  
agreement of reinsurance 再保险协议 ISZEP8w  
Agricultural Bank of China 中国农业银行 ^Vth;!o  
air passenger departure tax 飞机乘客离境税 Z .`+IN(>E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Yw=@*CK'  
airport tax 机场税 o&q:b9T  
alcohol duty 酒精税 MA tF
,  
alienation 让与；让渡；转让 wIRU!lIF9  
alimony 生活费；赡养费 YH^U"\}i  
All Ordinaries Index [AOI] 所有普通股指数 ^Mm%`B7W  
all risks 全险；综合险 _Rjbm'kC  
All Sales Record for Stock Market 《股票市场成交报告》 xM)P=y_!M+  
Allied Capital Resources Limited 新联财务有限公司 @&HLm^j2O  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 zfUj%N  
allocation letter 拨款信件 |C./gdq  
allocation of fund 分配款项；预留款项 7h/Mkim$5  
allocation of profit 利润分配；溢利分配 d>J +7ex+  
allocation warrant 拨款令 KDg%sgRu}  
allotment 分配；配股 /FXb,)1t  
allotment notice 股份配售通知；配股通知 T^8`ji  
allotment of shares 股份分配 68~]_r.a  
allowable 可获宽免；免税的 0@'-g^PS  
allowable business loss 可扣除的营业亏损 D {E,XOi  
allowable expenses 可扣税的支出 0RdW.rZJ  
allowance 免税额；津贴；备抵；准备金 hT=E~|O  
allowance for debts 债项的免税额 O:V.;q2]U  
allowance for depreciation by wear and tear 耗损折旧免税额 &Kc45  
allowance for funeral expenses 殡殓费的免税额 Q.4+"JoG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {3os9r,  
allowance for repairs and outgoings 修葺及支出方面的免税额 $!'Vn)Z7  
allowance to debtor 给债务人的津贴 G|&$/]~  
alteration of capital 资本更改 %j0c|u  
alternate trustee 候补受托人 agoMsxI9  
amalgamation 合并 F$v^S+Ch  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cP
L6(&7  
ambit of charges 征税范围；收费范围 l}S96B  
amended valuation 经修订的估值 \RVfgfe  
American Commodities Exchange 美国商品交易所 "OP$n-*@%  
American Express Bank Limited 美国运通银行 @B+8' b$9  
American Stock Exchange 美国证券交易所 y\6C9%.  
amortization 摊销 G?s
;L NR  
amount due from banks 存放银行同业的款项 2CtCG8o  
amount due from banks abroad 存放海外银行同业的款项 wMm+E "}W  
amount due from holding companies 控股公司欠款 &_QD1 TT  
amount due from local banks 存放本港银行同业的款项 sAX4giaLD  
amount due to banks 银行同业的存款 ]*DIn1C^  
amount due to banks abroad 海外银行同业的存款 &z\?A2Mw%  
amount due to holding companies 控股公司存款 $\oe}`#o  
amount due to local banks 本港银行同业的存款 &xj,.;
  
amount due to outport banks 外埠银行同业的存款 5 a&a-(  
amount for note issue 发行纸币的款额 r,,*kE  
amount of bond 担保契据的款额 R=NK3iGTf  
amount of consideration 代价款额 hNcEBSQ  
amount of contribution 供款数额 l0!`>Xx[b  
amount of indebtedness 负债款额 !9C]Fs*`?
 
amount of principal of the loan 贷款本金额 B&3@b  
amount of rates chargeable 应征差饷数额 >4lA+1JYk  
amount of share capital 股本额 ]C_$zbmi  
amount of sums assured 承保款额 /#x0?d{5  
amount of variation 变动幅度 ;cv\v(0  
amount of vote 拨款数额 )1 0aDTlr  
amount payable 应付款额 QSYKYgxC  
amount receivable 应收款额 `+(JwQC4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EffU-=?%!  
analysis 分析 Hg]iZ,8?  
ancillary risk 附属风险 %E":Wv  
annual account 周年帐目；周年帐目报表；年度决算；年结 ac43d`wpK  
annual accounting date 年结日期 yW(A0  
annual allowance 每年免税额；年积金；年度津贴；年津 XC[AJ!q`  
annual balance 年度余额 BYI13jMH+Y  
annual disposable income 每年可动用收入 _A$V~Hp9q  
annual estimates 周年预算 {y!77>Q/  
annual fee 年费 rj eKG-Z@  
annual general meeting 周年大会 :n}t7+(>U  
annual growth rate 年增率；每年增长率 UD'e%IVw  
annual long-term supplement 长期个案每年补助金 f,+ONV]5Tt  
annual pensionable emolument 可供计算退休金的年薪 (aq^\#9btO  
annual report 年报 y9GaxW*&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L#T`h}1Z  
annual return 周年报表；周年申报表；每年报税表格 scEE$:  
Annual Return Rules 《周年报表规则》 6~Z
q  
annual review of consumer prices 每年消费物价回顾 y5V]uQSD  
annual roll-forward basis 逐年延展方式 oH [-fF  
annual salary 年薪 g;nPF*(  
annual statement 年度报表；年度决算表 ?P2d 9b  
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 wGpw+O  
annuitant 年金受益人 rI]n4>k{  
annuity 年金 aj]%c_])(  
annuity contract 年金合约 0 KWi<G1  
annuity on human life 人寿年金 5r\Rfma  
antecedent debt 先前的债项 \xtmd[7lb<  
ante-dated cheque 倒填日期支票 j98>Jr\  
anticipated expenditure 预期开支 u $T'#p1  
anticipated net profit 预期纯利 /#4BUfY f  
anticipated revenue 预期收入 A.S:eQvS%  
anti-inflation measure 反通货膨胀措施 q1M16qv5  
anti-inflationary stance 反通货膨胀立场 ~gbq^  
apparent deficit 表面赤字 pdR&2fp  
apparent financial solvency 表面偿债能力 #kEa&Se  
apparent partner 表面合伙人 VV~Kgy  
application for personal assessment 个人入息课税申请书 7G8M+i3q/  
application of fund 资金应用 8!dA1]2;  
application to release as liquidator and to destruct the books of accounts and documents !P* z=  
申请免除清盘人职务及毁灭帐簿与文件 "(y|iS$^T  
appointed actuary 委任精算师 A!5)$>!o  
appointed auditor 委任核数师；委任审计师 CbRl/ 68HY  
appointed trustee 委任的受托人 Qte'f+  
appointer 委任人 DU[vLe|Z  
apportioned pro rata 按比例分摊 !bD`2m[Q  
apportionment 分配；分摊 ^,Y#_$oR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @GR|co  
apportionment formula 分摊方程式 $zV[-d  
apportionment of estate duty 遗产税的分摊 &AlX).  
appraisal 估价；评估 a@WSIcX*W  
appreciable growth 可观增长 8h7z  
appreciable impact 显着影响 i
tIzs99j  
appreciable increase 可观增长 :~]ha  
appreciation 增值；升值 9G}Crp  
appreciation against other currencies 相对其他货币升值 J\
kv}v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "(#]H;!W  
appreciation tax 增值税 v.I>B3bEg  
appropriation 拨款；拨用；拨付 lo!_;`v=U  
appropriation account 拨款帐目 fDY#&EO: %  
Appropriation Bill 拨款法案 h3Z0NJ=xM  
appropriation-in-aid system 补助拨款办法 Ke+#ww  
approved assets 核准资产 KGb3n;]  
approved basket stock 认可一篮子证券 wp8ocZ-Gj  
approved budget 核准预算 hGvuA9d~  
approved charitable donation 认可慈善捐款 }M9L,O*^   
approved charitable institution 认可慈善机构 {e8.E<
f-  
approved currency 核准货币；认可货币 +3D3[.n  
approved estimates 核准预算 s4c2  
approved estimates of expenditure 核准开支预算 _[.3I1kG  
approved overseas insurer 核准海外保险人 ra k@oW]  
approved overseas trust company 核准海外信托公司 kC)ye"r  
approved pooled investment fund 核准汇集投资基金 VDq?,4Kb  
approved provident fund scheme 认可公积金计划 7*r7Q'  
approved provision 核准拨款 vL7JzSU_  
approved redeemable share 核准可赎回股份 LHz-/0[  
approved regional stock 认可地区性证券 gaw
/3@  
approved retirement scheme 认可退休金计划 }@:vq8%Q  
approved subordinated loan 核准附属贷款 q\g|K3V)  
arbitrage 套戥；套汇；套利 !'^gqaF+  
arbitrageur 套戥者；套汇者 0X3kVm<  
arbitrary amount 临时款项 [MKL>\U  
arrangement 措施；安排；协定 m[FH>  
arrears 欠款 Yl#r9TM  
arrears of pay 欠付薪酬 EBN'u&zX  
arrears of revenue 逾期未收税款；逾期未收的帐项 @9^ozgg  
articles of association 组织章程；组织细则；组织章程细则
~vIQ-|8r:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (1(dL_?  
ascertainment of profit 确定利润 3Vl?;~ :5  
"Asia Clear" “亚洲结算系统” jn9KQe\3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *w538Vb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V'4sOn  
Asian Development Fund [ADF] 亚洲发展基金 Q}M% \v  
Asian dollar bond 亚洲美元债券 r0)X]l7  
Asian dollar market 亚洲美元市场 ga~C?H,K  
Asian dollar rate 亚洲美元利率 }?=$?3W  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .* xaI+:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 wh@;$s"B  
asked price 沽盘；喊价；索价；卖方报价 Ul@yXtj  
assessable income 应评税入息 +AyrKs?h  
assessable loss 应评税亏损 257pO9]  
assessable profit 应评税利润 gzthM8A  
assessable value 应评税值 ?HBNd&gZ1G  
assessed profit 估定利润 0
;j)rmt  
assessed value 经评估价值 ~P85Or  
assessment 评税；评定；估价；评税单 s1xl*lKX%  
assessment number 评税编号；估价编号 ch}t++`l
]  
assessment of additional tax 补加税评税 <m#ov G6  
assessment of performance 业绩评估；实绩评价 "$*&bC#dE  
Assessor 评税主任 B#_<?  
asset price bubbles 资产价格泡沫 Vs)Pg\B?  
asset-backed securities 具资产保证的证券 #?Z>o16,u  
assets accretion 资产增值 rn7eY  
assets and liabilities 资产与负债 {]/}3t  
assets betterment statement 资产递增表；资产改进表 R(sPU>`MX  
assets lending 实物放款；有抵押贷款 ?6F\cl0.  
assets of the company passing on the death 死者去世时转移的公司资产 7Rf${Wv0  
assets pledged as security for liabilities 用作负债抵押的资产 l#_(suo64  
assets portfolio 资产投资组合 I]|X6  
assets price 资产价格 FDA``H~  
assets quality 资产质素 )Fh+6  
assets realization 资产变现 )V<ML7_?  
assets refinancing arrangement 资产再集资安排 |<l  sv  
assets securitization 资产证券化 %o4ZD7@ '  
assets situated outside Hong Kong 在香港以外地方的资产 Pwn3/+"%K  
assets stripping 削减资产；拆卖资产 l.c*,9  
assets value 资产值 >weY_%a  
assignee 承让人 FabzP_<b  
assignment 转让；转让书；转让契 mX9amS&B$  
assignment of interest 权益转让 dMw0Aw,2]8  
assignment of letters patent and trade mark 专利证书及商标转让 ]kQ*t{\  
assignment of property 物业转让；物业转让书 +,&8U&~`  
assignment right 转让权 0yhC_mI  
assignor 转让人 N|OI~boV%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $ \j/s:Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _H9.AI  
associate member 附属会员 \YE(E04w57  
associated body corporate 相联法人团体 B 3Y,|*  
associated company 相联公司；联属公司 ?32gug\i'}  
associated corporation 相联法团 iX]Vkx  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A~_*vcz  
公认会计师公会〔英国〕 "&s9;_9  
Association of Futures Exchange Brokers 香港期货经纪协会 nCZ&FNi{O~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5G"DgG*<  
association of underwriters 承保人组织 u:Fa1 !4JR  
assumption of control 接管 E)l0`83~^  
assurance 担保；保险；转易；转易书 Nr?Z[6O|  
assurance of interest 权益的转易 zrqQcnx9(m  
at 19XX price 按一九ＸＸ年价格计算 7{%_6b"  
at a discount 按赔价计算；按贴水价格计算；打折扣 );o2eV  
at a premium 按溢价计算；按升水价格计算 ~)XyrKw  
at call 通知付款；按通知 B8){  
at constant market price 按固定市价计算 p.1@4kgK&r  
at constant price 按固定价格计算 Ib(q9!L  
at cost 按成本计算 ?6;9r[ p  
at current market price 按当时市价计算；按现时市价计算 W_:3Sj l'  
at current price 按当时价格计算；按现时价格计算 i^9,.$<1  
at factor cost 按要素成本计算；按生产要素成本计算 =]k0*\PS  
at money-of-the-day price 按付款当日价格计算 >?/Pl"{b  
at or better 按指定或较佳价位〔买卖指令〕 cn62:p]5  
at par 按面值计算；平价 m5c?A+@fZ  
at sight 见票即付 %~eIx=s  
at the close 按收市盘 TUw+A6u:p  
at the opening 按开市盘 {O ]^8#v^  
attestation 见证；见证条款 AI{Tw>hZ  
at-the-money option 平价期权 ;m<22@,E&  
attorney 受权人；受托代表人 d<{>&  
attornment 新拥有人承认书 {t<E*5N]a  
attributable profit 可归属利润 ~:`5Y"Av:  
attributable share value 可归属股份价值 EDQKbTaPt  
Auckland Stock Exchange 奥克兰证券交易所 !6Sr*a*5  
auction 拍卖 ;L1Q"Hxh  
auctioneer 拍卖商 37OU  
audit 审计；核数 }H^h~E  
Audit Commission 审计署 dwd5P7  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] z'=8U@P'#  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 lyY\P6 X  
audit review 帐目审查 a_jw4"Sb  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |\/`YRg>  
audited account 审计帐目；经审计的帐目 gEghDO_G  
audited annual account 经审计的周年帐目 00jWs@K  
audited balance sheet 经审计的资产负债表 Q&j-a;L  
auditor 核数师；核数主任；审计师 z TYHwx  
auditor's certificate 核数师证明书；审计师证明书 %b8ig1  
auditor's report 核数师报告；审计师报告 7+_TdDBYs  
Aussie bond 澳元债券 U"nk AW  
austerity budget 紧缩预算 BC:d@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7s8-Uwl<  
Australia All Ordinaries Index 澳洲所有普通股票指数 {)V!wSi  
Australian Dollar [AUD] 澳元 8DAHaS;  
Australian Options Market 澳大利亚期权市场 <v&L90+s\;  
Australian Securities Commission 澳洲证券事务监察委员会 HQtR;[1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 52X[{  
Australian Stock Exchange 澳大利亚证券交易所 BK$cN>J  
Austrian Schilling [ATS] 奥地利先令 &B1j,$NRc  
authentication 认证；鉴证 Qt-7jmZw1  
authority to purchase 委托购买证；委购书 5&59IA%S  
authorization 认可；核准；授权；授权书 4eFqD;  
authorization by direction 指示授权 LxdF;JCz:  
authorization by instruction 指令授权 #`Af  
authorization by warrant 令状授权 `_YXU  
authorization of unit trust 单位信托的认可 srzlr-J  
authorized agent 指定代理人 $('"0 @fg  
authorized capital 法定资本 /b&ka&|t  
authorized clerk 出市员 {KQ-QKxxS  
authorized dealer 认可交易商 %y96]e1  
authorized financial institution 认可财务机构 e}f#dR+(  
authorized fund 认可基金 voX4A pl  
authorized fund house 获授权的基金公司；认可基金公司 dC'8orFG+  
authorized institution 认可机构 `O+}$wP  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =Msr+P9Ai  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6zbqv6  
authorized insurer 获授权保险人；获认可承保人 <M)
{rce  
authorized investment 特准投资项目 VQ}N&H)
`  
authorized person 获授权人  }?eO.l{  
authorized representative 获授权代表 p{@jM  
authorized share capital 法定股本 ?04jkq&  
automated quotation system 自动报价系统 5#275Hyv  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W;Y"J_  
自动交易系统〔香港期货交易所有限公司〕 ;$nCQ/ /  
automatic adjustment mechanism 自动调整机制 a/wg%cWG_  
automatic adjustment system 自动调整系统 s9#WkDR  
Automatic Clearing House 自动票据交换所 PHAM(iC&D  
automatic exchange rates accumulation system 自动化汇率累集系统 Dj9v9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D02'P{  
automatic teller machine [ATM] 自动柜员机 YCPU84f  
autopay 自动转帐 hwx1fpo4  
available assets 可用资产 SEKR`2Zz,  
available fiscal reserve 现存财政储备 LZ=E  
available profit 可用利润 NqlU?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _xWX/1DY  
average 平均；平均数；海损 Ez1-Nx  
average basic salary 平均基本薪金 ylGT9G19  
average consumer expenditure 平均消费开支；一般消费开支 ?^3Y+)
}  
average cost 平均成本 ,=a+;D]'  
average cost of land production 增辟土地平均成本 $.Ia;YBf  
average daily turnover 平均每日成交额 XWq`MwC9  
average daily wage rate 平均每日工资率 }HCt=W`  
average expenditure pattern 平均开支模式 F 
,;B  
average growth rate 平均增长率 @vc9L  
average net fixed assets 固定资产平均净值
 .u3;  
average of relatives 相对价格平均数 po! [Nd&"  
average price 平均价格 uVth&4dh9  
average propensity to consume 平均消费倾向；一般消费倾向 QbJE+m5  
average propensity to save 平均储蓄倾向；一般储蓄倾向 /KTWBcs 7  
average rate 平均率 d[F3"b%  
average revenue 平均收入；平均收益 c)j60y   
average stock 平均库存；平均存货 1b=,lm  
average yearly rent 平均年租 49o/S2b4z  
avoidance of double taxation 避免双重课税 ul-O3]\'@  
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 [-0=ZKH?  
h.pVIO`  
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