一些有用的会计术语(也不知道发的地方对不对)A

A: `O/RNMaC  
A share Ａ股；甲类股份 !saKAb}d7H  
abatement of tax 减税；减扣免税额 7OOod1  
ABN AMRO Bank N.V. 荷兰银行 DLrG-C33  
above-the-line expenditure 线上项目支出；经常预算支出 8!AMRE  
above-the-line receipt 线上项目收入；经常预算收入 X@7K#@5  
ABSA Asia Limited 南非联合亚洲有限公司 sP NAG  
absolute change 绝对数值变更 1yIo'i1  
absolute expenditure 实际开支 umWZ]8  
absolute guideline figure 绝对准则数字 <AB.`["  
absolute interest 绝对权益 y|+ltAK  
absolute order of discharge 绝对破产解除令 <.<Q.z  
absolute profit margin 绝对利润幅度 V-(LHv  
absolute value 实值；绝对值 /@bLc1"  
absolutely vested interest 绝对既得权益 {l7@<xZ??M  
absorbed cost 已吸收成本；已分摊成本 (dC<N3  
absorption 吸收；分摊；合并 IBzHXa>75  
absorption rate 吸收率；摊配率；分摊率 6)eU &5z1?  
ACB Finance Limited 亚洲商业财务有限公司 D{,B[5  
acceptable form of reciprocity 合理的互惠条件 =c8U:\0  
acceptable rate 适当利率；适当汇率 "Rp]2'?  
acceptance agreement 承兑协议 OQA3~\Vu  
acceptance for honour 参加承兑 xIo7f  
acceptor 承兑人；接受人；受票人 cF[[_  
acceptor for honour 参加承兑人 | We @p  
accident insurance 意外保险 1LjYV  
Accident Insurance Association of Hong Kong 香港意外保险公会 m`c(J1Et  
accident insurance scheme 意外保险计划 Xklp6{VH9  
accident year basis 意外年度基准 Ffm Q$>S  
accommodation 通融；贷款 'ej{B0rE  
accommodation bill 通融票据；空头票据 `q exEk@S  
accommodation party 汇票代发人 AMYoSc  
account balance 帐户余额；帐户结余 9&W\BQ  
account book 帐簿 <][|,9mw  
account collected in advance 预收款项 QLH s 3eM  
account current book 往来帐簿 V]PTAhc  
account of after-acquired property 事后取得的财产报告 b}$m!c:<8  
account of defaulter 拖欠帐目 rDYq]`  
account payable 应付帐款 &K^h'>t'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 m`
9)DsR N  
account receivable 应收帐款 /:e|B;P`k  
account receivable report 应收帐款报表 A}\Rms2  
account statement 结单；帐单；会计财务报表  aG\m3r  
account title 帐户名称；会计科目 ~pj9_I  
accountant's report 会计师报告 h3p 3~xq  
Accountant's Report Rules 会计师报告规则 XR\ iQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <UQ:1W8>B  
Accounting Arrangements 《会计安排》 |<ke>j/6n  
accounting basis 会计基础 U)p2PTfB  
accounting by Official Receiver 破产管理署署长呈交的帐目 -r-`T s  
Accounting Circular 《会计通告》 aXC`yQ?  
accounting class 会计类别 =-`+4zB\  
accounting date 记帐日期；会计结算日期 Y=3Y~  
accounting for money 款项核算 mk4%]t"  
Accounting Officer 会计主任 >M:5yk@  
accounting period 会计报告期；会计期 6g$04C3tHi  
accounting policy 会计政策；会计方针 v:6b&wSL3  
accounting practice 会计惯例 x\Sp~]o3C  
accounting principle 会计准则 C [2tH2*#  
accounting record 会计记录 \k1Wh-3  
accounting report 会计报告 _i8$!b2Mr  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5Ij_$a  
Accounting Society of China 中国会计学会  74Q?%X  
accounting statement 会计报表 @/0aj  
accounting system 会计制度；会计系统 ?>o39|M_w  
accounting transaction 会计事项；帐务交易 Y,(eu*Za  
accounting treatment 会计处理 6!"15dPN  
accounting year 会计年度 TVFGonVY  
accretion 增值；添加 >uuX<\cW  
accrual 应计项目；应累算数目 #Y18z5vo  
accrual basis 应计制；权责发生制 R9CAw>s  
accrual basis accounting 应计制会计；权责发生制会计 6U/wFT!7$  
accrue 应累算；应计 ]owH [wvX  
accrued benefit 应累算利益 ;C"J5RA  
accrued charges 应计费用 Dea;9O  
accrued cumulative preference share dividend 应累算的累积优先股股息 f8&=D4)-w  
accrued expenses 应累算费用 2#!$f_  
accrued interest payable 应付利息；应计未付利息 4_"ZSVq]#  
accrued interest receivable 应收利息；应计未收利息 I'@ }Yjm|  
accrued right 累算权益 '[-/Xa['  
accruing profit 应累算的利润 q$t& *O_  
accumulated fiscal reserve 累积财政储备 ;:!LAe  
accumulated profit 累积利润；滚存溢利 Ti)n(G9$  
accumulated reserve 累积储备 16Xwtn72  
accumulation of surplus income 累积收益盈余 Zwt!nh  
acquired assets 既得资产 NfO0^^"  
acquisition 收购；购置；取得 ~0}eNz*  
acquisition cost 购置成本 gvU6p[D  
acquisition expenses 购置费用 p5H Mg\hT  
acquisition of 100% interest 收购全部股权 Z0'3.D,l  
acquisition of control 取得控制权 SUVr&S6Nk  
acquisition of fixed assets 购置固定资产 wk/->Rz  
acquisition of shell “买壳” 9]YmP8  
acquisition price 收购价 'RA[_Z  
act of God 天灾 53T2w,?  
acting partner 执事合伙人 |-|BM'Y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 AHA*yC  
active partner 积极参与的合伙人 ;|^fAc~9{r  
active trading 交投活跃 f@}(<#  
actual circulation 实际流通 WIGb7}egR  
actual cost 实际成本 W[?B@sdSZ  
actual expenditure 实际开支；实际支出 k@Tt,.];  
actual income 实际入息；实际收入；实际收益 *= 71/&B  
actual market 现货市场 <h}?0NA4  
actual price 现货价；实际价格 +\ySx^vi  
actual profit 实际利润 E7<:>Uh  
actual quotation 实盘；实际价位；实际报价 f6"j-IW[z  
actual year basis 按实际年度计算 Kq?7#,_  
actuals 实货 ~9c9@!RA2  
actuarial investigation 精算调查
q38; w~H  
actuarial principle 精算原则 MQ+ek4  
actuarial report 精算师报告 g\.N>P@Bu  
Actuarial Society of Hong Kong 香港精算学会 @$*c0. |z  
actuarial valuation 精算师估值 f/B--jq  
actuary 精算师 l}^#kHSyd  
ad referendum agreement 暂定协议；有待覆核的协定 L8G4K)  
ad valorem duty 从价税；按值征税 R3PhKdQ"
 
ad valorem duty system 从价税制 &zp5do;m  
ad valorem fee 从价费 P2p^
jm   
ad valorem tariff 从价关税 @CmxH(-i-  
additional allowance 额外免税额 }B-A*TI<h  
additional amount for unexpired risk 未过期风险的额外款额 uM}O8N  
additional assessable profit 补加应评税利润 E;4a(o]{t  
additional assessment 补加评税 @}gdOaw  
additional commitment 额外承担 ;x#>J +QlG  
additional commitment vote 额外承担拨款 {<2ZbN?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Cg Sdyg@  
additional dependent parent allowance 供养父母额外免税额 .T|NB8 rS  
additional provision 额外拨款 0- UeFy  
additional stamp duty 附加印花税 "v1(f|a  
additional tax 补加税罚款；补加税款 b {5|2&=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ASvPr*q/  
adjudged bankrupt 被裁定破产 s]iOC6v  
adjudicated bankrupt 裁定破产人 ttnXEF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yFt7fdl2  
adjudication of bankruptcy 裁定破产；宣告破产 zEW:Xe)  
adjudication of insolvency 裁定无力偿还债务 h 3&:"*A2  
adjusted actual 经调整的实数；调整后的实数 Z@
kC28  
adjusted current assets 经调整的流动资产；调整后的流动资产 N::;J  
adjusted figure 经调整的数字；调整后的数额 "{_"NjH  
adjusted liabilities 经调整的负债；调整后的负债 S;'eoqN8  
adjusted loss 经调整的亏损；调整后的亏损 8j}
m\^si  
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 LXLDu2/@  
adjusted profit 经调整的利润；调整后的利润 k%g xY% 0  
adjusted surplus 经调整的盈余额；调整后的盈余额 fF("c6:w(  
adjusted value 经调整的价值；调整后的价值 F47n_JV!d  
adjustment 调整；修订；理算〔保险〕 w8 $Qh%J'<  
adjustment centre 调剂中心 !r*;R\!n2  
adjustment lag 调整过程的时间差距；调整时差 X6,9D[Nw  
adjustment mechanism 调整机制 \6hL W_q1  
adjustment of loss 亏损调整 0EOX@;}  
adjustment process 调整过程；调整程序 _6!/}Fm  
adjustment range 调整幅度 1Q SIZoK7  
administered exchange rate 受管制汇率 !yX<v%>_0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 G)hH?_U#T  
administration expenses 行政费用 fWyDWU  
administration fee 手续费；行政费 j9}0jC2Tb  
administration in bankruptcy 破产管理 A#X.c=  
administration order 遗产管理令 :XSc#H4  
administrator 管理人；遗产管理人 &8_;:  
administrator of the estate 遗产管理人 Wk?|BR]O  
admission of debt 债项承认书 k8e"5 he  
admission of proof 接纳债权证明 
0>=)  
advance 放贷款项；垫付款项；预支款项；预付款项 ,6O9#1A&i  
advance account 暂支帐目；预付款帐户 <IyL
LQ+v  
advance compensation 预付补偿金 tR*W-%  
advance from shareholder 股东垫款 8(5E<&JP  
advance pending reimbursement 预支以待日后付还 ;jU-<  
advanced economy 先进经济体系 .)>/!|i  
advancement 预付；预付财产 S}^s5ztm  
advances warrant 垫款令 =t
$mbI   
advancing 贷出 N!BOq`#da  
adverse balance 逆差 yvWzc uL#  
adverse exchange 逆汇
^HFU@/  
advertisement addressed to shareholders 在报章刊登的致股东通告 |Xm4(FN\  
advice for collection 托收通知书 `A'I/Hf5  
advice of drawing 提款通知书；汇票通知书 qTHg[sME  
advice of payment 付款通知 0ITA3v8{  
Advisory Committee [Securities and Futures Commission] pq?[wp"  
谘询委员会〔证券及期货事务监察委员会〕 ^lai!uZVa  
Advisory Committee on Diversification 经济多元化谘询委员会 on;sq8;  
affidavit 誓章；遗产申报誓章 l~4e2xoT  
affidavit of no receipt 述明无收款的誓章 b?] S&)"9  
affiliate 联号；联营公司；附属公司 V\K m% vP  
affiliated company 附属公司；联号；联营公司 +<\cd9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9`CiE  
affordability 负担能力 +%}5{lu_e  
African Development Bank [AfDB] 非洲开发银行 wGzXp5 dl  
after-acquired property 事后取得的财产 CES
e}^)n  
after-hours dealing 市后交易 7tl)4A6  
after-tax profit 税后盈利；税后利润；税后溢利 3]`qnSYBv  
agency agreement 代理协议 K~Au?\{  
agency expenses 代理机构的开支 pmW6~%}*
 
agency fee 代理费 av; (b3Lq  
Agency Law 《代理法》 I"cQ5gF?A  
agent 代理人；承销人 Iz?Wtm }  
agent of company 公司代理人 +?j?|G  
agent's fee 代理人费；经纪费 [wy3Ld  
aggregate 总计；总数；总体数字  _WDBG  
aggregate amount 总款额；总额 ^mgI%_?
1  
aggregate assets and liabilities 总体资产与负债 UQ$\ an'  
aggregate at constant price 按固定价格计算的总体数字 VJl &Bq+  
aggregate demand 总需求 QVSsi j  
aggregate gross position 总持仓量 X[~f:E[1J  
aggregate limit 总限额 7o965h  
aggregate of salaries tax 合计薪俸税 K*Nb_|~  
aggregate performance 总体表现；总体业绩 F@_Egi  
aggregate supply 总体供应 il
IV}8  
aggregate surplus 总盈余 `FYtiv?G  
aggregate total 整体总额 neB.Wu~WH  
aggregate value 总值；合计价值 4lY&=_K[)  
aggregated basis 合计基准 Owh*KY:  
aggregated net chargeable income 合计应课税入息实额 KtfkE\KP  
aggregation 合并计算；合计；总和 E2qB:  
aggregation of incomes of husband and wife 夫妇入息合并计算 kol,Qs  
aggregation of property 财产的总和 #"o6OEy$A#  
agio 差价；贴水 []=FZ`4  
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》 [L*[j.r7[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2pxWv )0  
《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》 NWQPOq#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment PtRj9TT  
《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》 a8bX"#OR&N  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =0PNHO\gl  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pu2wEQ  
agreement for a settlement 授产协议 q*F~~J!P  
agreement for assignment 转让协议 f\x@ C)E  
agreement for sale 售卖协议；买卖协议 S<y>Y  
agreement for sale and purchase 买卖协议 +Dq|l}  
agreement for the payment of interest 支付利息协议 .fLiXx  
agreement for the repayment of money 还款协议 M]6w^\4j9  
agreement of reinsurance 再保险协议 5A2Y'ms,/  
Agricultural Bank of China 中国农业银行 |iwM9oO%  
air passenger departure tax 飞机乘客离境税 PEX26==  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,yHzo  
airport tax 机场税 |z!q r}i  
alcohol duty 酒精税 1kvPiV=X>  
alienation 让与；让渡；转让 (1kn):  
alimony 生活费；赡养费 ~!3t8Hx6  
All Ordinaries Index [AOI] 所有普通股指数 AQnJxIL:  
all risks 全险；综合险 @b::6n/u  
All Sales Record for Stock Market 《股票市场成交报告》 3D?IG\3  
Allied Capital Resources Limited 新联财务有限公司 g33<qYxP  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 B&%L`v2
[  
allocation letter 拨款信件 ' D)1ka.  
allocation of fund 分配款项；预留款项 a gmeiJT  
allocation of profit 利润分配；溢利分配 zK' _e&*  
allocation warrant 拨款令 lgCHGv2@  
allotment 分配；配股 wE,=%?"  
allotment notice 股份配售通知；配股通知 P|unUW(P  
allotment of shares 股份分配 vKU]80T  
allowable 可获宽免；免税的 ys&"r":I  
allowable business loss 可扣除的营业亏损 8Ehy9<  
allowable expenses 可扣税的支出 9_J!s  
allowance 免税额；津贴；备抵；准备金 l]a^"4L4`o  
allowance for debts 债项的免税额 bGGeg%7  
allowance for depreciation by wear and tear 耗损折旧免税额 i#L6UKe:Q  
allowance for funeral expenses 殡殓费的免税额 #6*V7@9]3|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l1-4n*fU  
allowance for repairs and outgoings 修葺及支出方面的免税额 m+D2hK*  
allowance to debtor 给债务人的津贴 !7:EE,W~  
alteration of capital 资本更改 ^Ei*M0fF  
alternate trustee 候补受托人 NDB*BmG  
amalgamation 合并 9l]UE0yTL/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'sm[CNzS  
ambit of charges 征税范围；收费范围 >VRo|o<D  
amended valuation 经修订的估值 f0-RhR  
American Commodities Exchange 美国商品交易所 T4V[RN  
American Express Bank Limited 美国运通银行 r\A@&5#q  
American Stock Exchange 美国证券交易所  'P@=/  
amortization 摊销 B]'e$uyL7  
amount due from banks 存放银行同业的款项 zrLhQ3V#>  
amount due from banks abroad 存放海外银行同业的款项 v;)BVv  
amount due from holding companies 控股公司欠款 pj!k|F9  
amount due from local banks 存放本港银行同业的款项 .Lr`j8  
amount due to banks 银行同业的存款 GIl:3iB49  
amount due to banks abroad 海外银行同业的存款 pu\b`3C(  
amount due to holding companies 控股公司存款 ^K7q<X,  
amount due to local banks 本港银行同业的存款 xT{TVHdU  
amount due to outport banks 外埠银行同业的存款 &FL%H;Kfx  
amount for note issue 发行纸币的款额 #Y;.>mF  
amount of bond 担保契据的款额
EG F:xl  
amount of consideration 代价款额 1zdYBb6;j  
amount of contribution 供款数额 pWMiCXnW  
amount of indebtedness 负债款额 f2uZK!:m  
amount of principal of the loan 贷款本金额 -6uH.  
amount of rates chargeable 应征差饷数额 PLO\L
W  
amount of share capital 股本额 ! a86iHU  
amount of sums assured 承保款额 \ua9thO
G  
amount of variation 变动幅度 Wl,%&H2S<  
amount of vote 拨款数额 cNdu.c[@  
amount payable 应付款额 * zd.  
amount receivable 应收款额 IJ hxE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E2>im>
p  
analysis 分析 WEno+Z~=1'  
ancillary risk 附属风险 }j&O/Up  
annual account 周年帐目；周年帐目报表；年度决算；年结 $`E4m8fX  
annual accounting date 年结日期 OpYmTep#T\  
annual allowance 每年免税额；年积金；年度津贴；年津 cYsR0#  
annual balance 年度余额 D*|( p6v1&  
annual disposable income 每年可动用收入 7^c2e*S  
annual estimates 周年预算 (&q@~ dJ  
annual fee 年费 ]a8eDy  
annual general meeting 周年大会 ERk kSTp  
annual growth rate 年增率；每年增长率 !$xzAX,  
annual long-term supplement 长期个案每年补助金 1Pu ,:Jt  
annual pensionable emolument 可供计算退休金的年薪 O\%j56Bf  
annual report 年报 Q{O
/xLf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Lt>?y&CcQ  
annual return 周年报表；周年申报表；每年报税表格 yU> T8oFh  
Annual Return Rules 《周年报表规则》 /#29Y^Z)=  
annual review of consumer prices 每年消费物价回顾 ]OUD5T  
annual roll-forward basis 逐年延展方式
wbBE@RU>!  
annual salary 年薪 KUbJe)}g  
annual statement 年度报表；年度决算表 ldP3n:7FS  
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 y*_K=}pk  
annuitant 年金受益人 tzZ|S<e6=\  
annuity 年金 [S%J*sz~  
annuity contract 年金合约 *8/VSs  
annuity on human life 人寿年金 =+`D  
antecedent debt 先前的债项 A5+q^t}  
ante-dated cheque 倒填日期支票 O!o <P5X^  
anticipated expenditure 预期开支 Ks|gL#)*Ku  
anticipated net profit 预期纯利
.hxin[Y  
anticipated revenue 预期收入 k@
7kNMl  
anti-inflation measure 反通货膨胀措施 {K+.A 9!  
anti-inflationary stance 反通货膨胀立场 !TGr.R  
apparent deficit 表面赤字 \{lE
0j7}h  
apparent financial solvency 表面偿债能力 %
z=`JhE"Q  
apparent partner 表面合伙人 <8$Md4r  
application for personal assessment 个人入息课税申请书 Kf|0*c  
application of fund 资金应用 av)?>J~;  
application to release as liquidator and to destruct the books of accounts and documents K@HLIuz4t  
申请免除清盘人职务及毁灭帐簿与文件 (Bsw/wv  
appointed actuary 委任精算师 B+|IZoR  
appointed auditor 委任核数师；委任审计师 t~q?lT  
appointed trustee 委任的受托人 9g96 d-  
appointer 委任人 $]Jf0_  
apportioned pro rata 按比例分摊 YjX*)Q_sl?  
apportionment 分配；分摊 f:S}h-AL&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ekrBNDs9  
apportionment formula 分摊方程式 !W(`<d]68:  
apportionment of estate duty 遗产税的分摊 KLW&bJ$|j  
appraisal 估价；评估 Jlz9E|*qV  
appreciable growth 可观增长 rJX\6{V!_  
appreciable impact 显着影响 H)\4=^  
appreciable increase 可观增长 2av*o~|J*:  
appreciation 增值；升值 ?x'w~;9R/  
appreciation against other currencies 相对其他货币升值 ,^HS`!s[ E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
 Ll?g.z"  
appreciation tax 增值税 E3bwyK!s  
appropriation 拨款；拨用；拨付 Q]^Yi1PbS  
appropriation account 拨款帐目 URLk9PI  
Appropriation Bill 拨款法案 9]
Lo  
appropriation-in-aid system 补助拨款办法 /;7ID41  
approved assets 核准资产 RU7!U mf  
approved basket stock 认可一篮子证券 4'` C1a  
approved budget 核准预算 1b8
c67j[  
approved charitable donation 认可慈善捐款 1EQvcw#  
approved charitable institution 认可慈善机构 v:?o3 S  
approved currency 核准货币；认可货币 C>NQ-w^  
approved estimates 核准预算 zs0hXxTY:  
approved estimates of expenditure 核准开支预算 [#>{4qY2  
approved overseas insurer 核准海外保险人 F'rt>YvF
 
approved overseas trust company 核准海外信托公司 8nodV 9
 
approved pooled investment fund 核准汇集投资基金 h^Qh9G0dn  
approved provident fund scheme 认可公积金计划 -IbbPuRq  
approved provision 核准拨款 YroNpu]s  
approved redeemable share 核准可赎回股份 I.-v?1>,  
approved regional stock 认可地区性证券 FZH-q!"^cK  
approved retirement scheme 认可退休金计划 $M39 #a  
approved subordinated loan 核准附属贷款 0`6),R'x  
arbitrage 套戥；套汇；套利 UDMyyVd  
arbitrageur 套戥者；套汇者 +O4(a.  
arbitrary amount 临时款项 <>n9'i1  
arrangement 措施；安排；协定 l0. FiO@_Q  
arrears 欠款 4 A5t*e  
arrears of pay 欠付薪酬 h07eEg  
arrears of revenue 逾期未收税款；逾期未收的帐项 $HxS:3D%D  
articles of association 组织章程；组织细则；组织章程细则 ^j
[Ku  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~o i)Lf1  
ascertainment of profit 确定利润 'u1=XX h  
"Asia Clear" “亚洲结算系统” )d:K:YXt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8<{;=m8cQ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 XddHP;x  
Asian Development Fund [ADF] 亚洲发展基金 BKX9SL]  
Asian dollar bond 亚洲美元债券 Fe5jdV<  
Asian dollar market 亚洲美元市场 %Lyz_2q
A  
Asian dollar rate 亚洲美元利率 x~z_,':  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 g}m+f]|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W_%W%i|  
asked price 沽盘；喊价；索价；卖方报价 r^Y~mq  
assessable income 应评税入息 <XvYa{t]{  
assessable loss 应评税亏损 bNXAU\M^  
assessable profit 应评税利润 yhwy>12,K  
assessable value 应评税值 |AC6sfA+  
assessed profit 估定利润 ~#q;bS  
assessed value 经评估价值 QLn+R(r  
assessment 评税；评定；估价；评税单 ikIzhUWE  
assessment number 评税编号；估价编号 1AT'S;`  
assessment of additional tax 补加税评税 9T?64t<Ju  
assessment of performance 业绩评估；实绩评价 !*_K.1'  
Assessor 评税主任 r@yD8D \  
asset price bubbles 资产价格泡沫 eC;!YGZ  
asset-backed securities 具资产保证的证券 ;y OD  
assets accretion 资产增值 AEqq1A
 
assets and liabilities 资产与负债 c.0]1  
assets betterment statement 资产递增表；资产改进表 l])Q.m  
assets lending 实物放款；有抵押贷款 4w;~4#ZPp  
assets of the company passing on the death 死者去世时转移的公司资产 lJ&y&N<O  
assets pledged as security for liabilities 用作负债抵押的资产 h R~v  
assets portfolio 资产投资组合 Cg
3ODfe  
assets price 资产价格 $_FZn'Db6  
assets quality 资产质素 3q?5OL^$  
assets realization 资产变现 s/h7G}Mu  
assets refinancing arrangement 资产再集资安排 YZ**;"<G  
assets securitization 资产证券化 X4'kZ'Sy<  
assets situated outside Hong Kong 在香港以外地方的资产 3S;N(A4  
assets stripping 削减资产；拆卖资产 Z2bUs!0  
assets value 资产值 ${>DhfF  
assignee 承让人 auL^%M|$R  
assignment 转让；转让书；转让契 @)b^^Fp  
assignment of interest 权益转让 W&KM/9d  
assignment of letters patent and trade mark 专利证书及商标转让 :Eo8v$W\RB  
assignment of property 物业转让；物业转让书 <xqba4O  
assignment right 转让权 L/fRF"V  
assignor 转让人 SX_4=^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 'F7VM?HBfg  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f'_M0x  
associate member 附属会员 8&."uEOOU  
associated body corporate 相联法人团体 m|1n x  
associated company 相联公司；联属公司 k!owl+a   
associated corporation 相联法团 )8'jxiGs  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gl "_:atW  
公认会计师公会〔英国〕 jI0]LD1k  
Association of Futures Exchange Brokers 香港期货经纪协会 $:;%bjSI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?(D}5`Nfu  
association of underwriters 承保人组织 no|Gq>Xp  
assumption of control 接管 j|(:I:]  
assurance 担保；保险；转易；转易书 u*2JUI*  
assurance of interest 权益的转易 D:m#d.m  
at 19XX price 按一九ＸＸ年价格计算 $20s]ywS  
at a discount 按赔价计算；按贴水价格计算；打折扣 0H+c4IW  
at a premium 按溢价计算；按升水价格计算 KTv4< c]  
at call 通知付款；按通知 $ S~%KsC  
at constant market price 按固定市价计算 U|?,N0%Z1  
at constant price 按固定价格计算 %w:'!X><  
at cost 按成本计算 K(3&27sGN  
at current market price 按当时市价计算；按现时市价计算 L$hc,  
at current price 按当时价格计算；按现时价格计算 41}/w3Z4  
at factor cost 按要素成本计算；按生产要素成本计算 \O? u*  
at money-of-the-day price 按付款当日价格计算 wT/6aJoX  
at or better 按指定或较佳价位〔买卖指令〕 <T4(H[9B  
at par 按面值计算；平价 QptOQ3!  
at sight 见票即付 choL%g}  
at the close 按收市盘 t:T?7-XIE  
at the opening 按开市盘 '=#5(O%pp  
attestation 见证；见证条款 &^+3errO  
at-the-money option 平价期权 >[Rz <yv  
attorney 受权人；受托代表人 +*D4(  
attornment 新拥有人承认书 MD4\QNUa)*  
attributable profit 可归属利润 [#Fg\2bq_y  
attributable share value 可归属股份价值 n$W"=Z;`  
Auckland Stock Exchange 奥克兰证券交易所 y||@
?Y  
auction 拍卖 F.0d4:A+  
auctioneer 拍卖商 7&#m]t^^  
audit 审计；核数 .YC;zn^  
Audit Commission 审计署 (3O1?n[n  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 1i+FL''  
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〕 kwF]TO S  
audit review 帐目审查 (#z;(EN0t  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 = t-fYV  
audited account 审计帐目；经审计的帐目 HamEIL-l.  
audited annual account 经审计的周年帐目 XHQh4W3  
audited balance sheet 经审计的资产负债表 ZpWu,1  
auditor 核数师；核数主任；审计师 6(.H3bu
 
auditor's certificate 核数师证明书；审计师证明书 UE;Bb
*<  
auditor's report 核数师报告；审计师报告 6w!e?B2/%  
Aussie bond 澳元债券 v:A:37#I  
austerity budget 紧缩预算 [TEcg^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 LU(%K{9  
Australia All Ordinaries Index 澳洲所有普通股票指数 8f-:d]  
Australian Dollar [AUD] 澳元 j6og3.H-  
Australian Options Market 澳大利亚期权市场 Y}/c N\  
Australian Securities Commission 澳洲证券事务监察委员会 @'HT;Q!\Vd  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 IfB/O.;Kz  
Australian Stock Exchange 澳大利亚证券交易所 uS-3\$  
Austrian Schilling [ATS] 奥地利先令 x< S\D&  
authentication 认证；鉴证 NQR^%<hU  
authority to purchase 委托购买证；委购书 N]u2ql&  
authorization 认可；核准；授权；授权书 K7Gm-=%  
authorization by direction 指示授权 e`AUYli"  
authorization by instruction 指令授权 zp
#:EZ  
authorization by warrant 令状授权 5%&]  
authorization of unit trust 单位信托的认可 BkV(81"C  
authorized agent 指定代理人 >fbo r'|  
authorized capital 法定资本 s ^3[W0hL  
authorized clerk 出市员 Vrg3{@$  
authorized dealer 认可交易商 f8#*mQ  
authorized financial institution 认可财务机构 esteFLm`6  
authorized fund 认可基金 )Oe`s(O@[I  
authorized fund house 获授权的基金公司；认可基金公司 )7w@E$l"  
authorized institution 认可机构 .HCaXFW  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >[8#hSk  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 eQ\jZ0s;p  
authorized insurer 获授权保险人；获认可承保人 *;P2+cE>H3  
authorized investment 特准投资项目 ?rQc<;b  
authorized person 获授权人 Ge0Lb+<G  
authorized representative 获授权代表 9#fp_G;=  
authorized share capital 法定股本 U3N(cFXn  
automated quotation system 自动报价系统 y<v|X2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hk.yR1Y|  
自动交易系统〔香港期货交易所有限公司〕 qPUA!-'  
automatic adjustment mechanism 自动调整机制 x,f>X;
04  
automatic adjustment system 自动调整系统 NhCAv+  
Automatic Clearing House 自动票据交换所 -_HRqw,Z0  
automatic exchange rates accumulation system 自动化汇率累集系统 cafsMgrA  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (,U7 R^  
automatic teller machine [ATM] 自动柜员机 .v\PilF  
autopay 自动转帐 ]/[0O+B?  
available assets 可用资产 Bi XTC$Oi  
available fiscal reserve 现存财政储备 "]UIz_^'`U  
available profit 可用利润 >+SZd7p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 TwUsVM(~  
average 平均；平均数；海损 u6pIdt
 
average basic salary 平均基本薪金 ZHcONYAr  
average consumer expenditure 平均消费开支；一般消费开支 S QSA%B$<  
average cost 平均成本 <
uC<GDO  
average cost of land production 增辟土地平均成本 ? osfL  
average daily turnover 平均每日成交额 &\c5!xQ9*  
average daily wage rate 平均每日工资率 q#|r  
average expenditure pattern 平均开支模式 XR<G}x  
average growth rate 平均增长率 E^82==R  
average net fixed assets 固定资产平均净值 BJ2Q2WW  
average of relatives 相对价格平均数 G\):2Qz!|  
average price 平均价格 FTbtAlqh<  
average propensity to consume 平均消费倾向；一般消费倾向 W%WC(/hor  
average propensity to save 平均储蓄倾向；一般储蓄倾向 wM0E%6 P  
average rate 平均率 jQkUNPHu  
average revenue 平均收入；平均收益 #.b^E3#+  
average stock 平均库存；平均存货 Q<C@KBiVE  
average yearly rent 平均年租 rX:1_q`xA  
avoidance of double taxation 避免双重课税 OSj%1KL  
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 9wzg{4/-$  
nwhm[AaNs  
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