一些有用的会计术语(也不知道发的地方对不对)A

A: R5%CK_  
A share Ａ股；甲类股份 ",J&UTUh  
abatement of tax 减税；减扣免税额 X!mJUDzh]  
ABN AMRO Bank N.V. 荷兰银行 (Y8LyY  
above-the-line expenditure 线上项目支出；经常预算支出 6vR6=@(`>  
above-the-line receipt 线上项目收入；经常预算收入 }qhYHC  
ABSA Asia Limited 南非联合亚洲有限公司 hITYBPqRO  
absolute change 绝对数值变更 4Orq;8!BW  
absolute expenditure 实际开支 \AH5zdK  
absolute guideline figure 绝对准则数字 F:q8.^HTJ  
absolute interest 绝对权益 ;1{=t!z=  
absolute order of discharge 绝对破产解除令 D,[Nn_N  
absolute profit margin 绝对利润幅度 P=KhR&gwV~  
absolute value 实值；绝对值 m'"H1~BW  
absolutely vested interest 绝对既得权益 qNP)oU92  
absorbed cost 已吸收成本；已分摊成本 `O%nDry  
absorption 吸收；分摊；合并 WZPj?ou`G  
absorption rate 吸收率；摊配率；分摊率 ~:o$}`mW  
ACB Finance Limited 亚洲商业财务有限公司 Q"nw.FjUG  
acceptable form of reciprocity 合理的互惠条件 s-+-?
$K  
acceptable rate 适当利率；适当汇率 9_iwikD  
acceptance agreement 承兑协议 ,Xfu?Yan  
acceptance for honour 参加承兑 6$=>ckP  
acceptor 承兑人；接受人；受票人 g?Nk-cg
  
acceptor for honour 参加承兑人 ( $2M
"n  
accident insurance 意外保险 fCF.P"{W"  
Accident Insurance Association of Hong Kong 香港意外保险公会 $p4e8j[EJ  
accident insurance scheme 意外保险计划 Xq03o#-p+  
accident year basis 意外年度基准 *fIn<Cc  
accommodation 通融；贷款 !rAH@y.l  
accommodation bill 通融票据；空头票据 adIrrK  
accommodation party 汇票代发人 ")\V  
account balance 帐户余额；帐户结余 e98QT9  
account book 帐簿 jll:Rh(b  
account collected in advance 预收款项 l!Xj UnRF  
account current book 往来帐簿 0F%8d@Y2  
account of after-acquired property 事后取得的财产报告 1/w8'Kf'u  
account of defaulter 拖欠帐目 ![\P/1p  
account payable 应付帐款 a{Y|`*7y
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^Cp2#d*  
account receivable 应收帐款 Ao}<a1f  
account receivable report 应收帐款报表 y&5 O
)  
account statement 结单；帐单；会计财务报表 Q2r[^Z  
account title 帐户名称；会计科目 :??W3ROn  
accountant's report 会计师报告 =FV(m S  
Accountant's Report Rules 会计师报告规则 .24z+|j  
accounting and auditing procedure 会计与审计程序；会计与核数程序 43B0ynagN  
Accounting Arrangements 《会计安排》 e1h7~ j  
accounting basis 会计基础 g=Xy{Vm  
accounting by Official Receiver 破产管理署署长呈交的帐目 .!0Rh9yyl  
Accounting Circular 《会计通告》 8P-ay<6  
accounting class 会计类别 em3
+V  
accounting date 记帐日期；会计结算日期 rC_1f3A  
accounting for money 款项核算 0Atha>w^o~  
Accounting Officer 会计主任 WA43}CyAe  
accounting period 会计报告期；会计期 0>td[f  
accounting policy 会计政策；会计方针 u%z'.#r;a  
accounting practice 会计惯例 SF+L-R<e  
accounting principle 会计准则 3w"JzC@  
accounting record 会计记录 YCltS!k  
accounting report 会计报告 =dA]nM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I@6+AU~,6  
Accounting Society of China 中国会计学会 T*%GeY [  
accounting statement 会计报表 E9j<+Ik  
accounting system 会计制度；会计系统 $ MH;v_'a  
accounting transaction 会计事项；帐务交易 Oj_]`  
accounting treatment 会计处理 c( U,FUS  
accounting year 会计年度 (:OMt2{r  
accretion 增值；添加 iY07lvG<  
accrual 应计项目；应累算数目 }RadbJ{q=  
accrual basis 应计制；权责发生制 K=0xR*ll5  
accrual basis accounting 应计制会计；权责发生制会计 nfHjIYid  
accrue 应累算；应计 "0jwCX Cu  
accrued benefit 应累算利益 ^-q{
:lx  
accrued charges 应计费用 !;*flr`/  
accrued cumulative preference share dividend 应累算的累积优先股股息 KqJln)7  
accrued expenses 应累算费用 <#?dPDMG.*  
accrued interest payable 应付利息；应计未付利息 J(d+EjC  
accrued interest receivable 应收利息；应计未收利息 [>a3` 0M  
accrued right 累算权益 M KW~rrR  
accruing profit 应累算的利润 "zY~*3d  
accumulated fiscal reserve 累积财政储备 iQ:eR]7X  
accumulated profit 累积利润；滚存溢利 l3F$5n  
accumulated reserve 累积储备 |X:`o;Uma  
accumulation of surplus income 累积收益盈余 :s_.K'4?a  
acquired assets 既得资产 rD <T  
acquisition 收购；购置；取得 o[_,r]%+D  
acquisition cost 购置成本 W[Q<# Ju  
acquisition expenses 购置费用 8e>B>'nH  
acquisition of 100% interest 收购全部股权 +W[f>3`VQ  
acquisition of control 取得控制权 lG'D/#  
acquisition of fixed assets 购置固定资产 bLG7{qp  
acquisition of shell “买壳” @H#Fzoo.  
acquisition price 收购价 eEVB   
act of God 天灾 W+Mw:,>*s  
acting partner 执事合伙人 1O0. CC,p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 RN)XIf$@_  
active partner 积极参与的合伙人 n4dNGp7\`  
active trading 交投活跃 co8R-AB  
actual circulation 实际流通 aQL0Sj:,  
actual cost 实际成本 tDL.+6/  
actual expenditure 实际开支；实际支出 ck0%H#BYY  
actual income 实际入息；实际收入；实际收益 2#
5Q~  
actual market 现货市场 ~L<"]V+B  
actual price 现货价；实际价格 d'MZ%.#  
actual profit 实际利润 QObVJg,GD  
actual quotation 实盘；实际价位；实际报价 02[m{a-  
actual year basis 按实际年度计算 Q?1.GuF  
actuals 实货 a_}C*+D  
actuarial investigation 精算调查 \K\eq>@6  
actuarial principle 精算原则 "t
^RZ45  
actuarial report 精算师报告 f4.jWBF  
Actuarial Society of Hong Kong 香港精算学会 "$(D7yFO  
actuarial valuation 精算师估值 eC<RM Q4  
actuary 精算师 "Y:>^F;  
ad referendum agreement 暂定协议；有待覆核的协定 ; k.
@=  
ad valorem duty 从价税；按值征税 b`+yNf  
ad valorem duty system 从价税制 z{ eZsh b  
ad valorem fee 从价费 jS
vq1$U  
ad valorem tariff 从价关税 J#Y0R"fo  
additional allowance 额外免税额 SPlt=*C#_  
additional amount for unexpired risk 未过期风险的额外款额 J1O1! .  
additional assessable profit 补加应评税利润 ~;$QSO\2h  
additional assessment 补加评税 7P3/Ky@6  
additional commitment 额外承担 .yfp-n4H  
additional commitment vote 额外承担拨款 b(|&e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i9Bh<j>:J  
additional dependent parent allowance 供养父母额外免税额 zdPJ>PNU  
additional provision 额外拨款  tM\BO0  
additional stamp duty 附加印花税 Cx~;oWZ  
additional tax 补加税罚款；补加税款 C1_0 9Vc  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [7PC\  
adjudged bankrupt 被裁定破产 fWA#n  
adjudicated bankrupt 裁定破产人 1SS1P0Ur  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 WxYEu+_  
adjudication of bankruptcy 裁定破产；宣告破产 YJ,"@n_  
adjudication of insolvency 裁定无力偿还债务 .u ikte  
adjusted actual 经调整的实数；调整后的实数 \36 G``e  
adjusted current assets 经调整的流动资产；调整后的流动资产 nU{Qi;0  
adjusted figure 经调整的数字；调整后的数额 L9e<hRZ$  
adjusted liabilities 经调整的负债；调整后的负债 X(E`cH |  
adjusted loss 经调整的亏损；调整后的亏损 o9|
OL  
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 YBj*c$.D0  
adjusted profit 经调整的利润；调整后的利润 {06-h %qr  
adjusted surplus 经调整的盈余额；调整后的盈余额 mgH~G
Kf^  
adjusted value 经调整的价值；调整后的价值 @0EY5{&  
adjustment 调整；修订；理算〔保险〕 >G!=lLyR  
adjustment centre 调剂中心 e}{#VB<  
adjustment lag 调整过程的时间差距；调整时差 |;|r[aU  
adjustment mechanism 调整机制 M1/(Xla3  
adjustment of loss 亏损调整 ]pB5cq7o  
adjustment process 调整过程；调整程序 "@VYJ7.1  
adjustment range 调整幅度 1O0)+9T82  
administered exchange rate 受管制汇率 AfO.D?4x  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 T.z efoZ  
administration expenses 行政费用 NL|c5y<r  
administration fee 手续费；行政费 7P2(q  
administration in bankruptcy 破产管理 a,4GE'  
administration order 遗产管理令 _(m455HZ  
administrator 管理人；遗产管理人 a(yWIgD\\  
administrator of the estate 遗产管理人 *iru>F8r:  
admission of debt 债项承认书 L
brn8,G\  
admission of proof 接纳债权证明 V!. Y M)B  
advance 放贷款项；垫付款项；预支款项；预付款项 onmkg}&_  
advance account 暂支帐目；预付款帐户 pLF,rOb  
advance compensation 预付补偿金 'W9[Vm  
advance from shareholder 股东垫款 _VgFuU$h  
advance pending reimbursement 预支以待日后付还 W.{+0xx  
advanced economy 先进经济体系 ]vR Ol.  
advancement 预付；预付财产 <f}:YDY'  
advances warrant 垫款令 Xsanc@w)^C  
advancing 贷出 /#{~aCOi)  
adverse balance 逆差 *B@#A4f"  
adverse exchange 逆汇 _&gO>G,uy  
advertisement addressed to shareholders 在报章刊登的致股东通告 &x*l{s[  
advice for collection 托收通知书 y"Fu=  
advice of drawing 提款通知书；汇票通知书 C[TjcHoA  
advice of payment 付款通知 kc$W"J@  
Advisory Committee [Securities and Futures Commission] v h)CB8  
谘询委员会〔证券及期货事务监察委员会〕 v0&DD&mp  
Advisory Committee on Diversification 经济多元化谘询委员会 lUq`tK8  
affidavit 誓章；遗产申报誓章 v;z8g^L  
affidavit of no receipt 述明无收款的誓章 {%('|(57  
affiliate 联号；联营公司；附属公司 n87Uf$  
affiliated company 附属公司；联号；联营公司 )xg8#M=K  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 P^Og(F8;  
affordability 负担能力 Zd-QZ<c";t  
African Development Bank [AfDB] 非洲开发银行 &uaSp,L  
after-acquired property 事后取得的财产 JY:Fu  
after-hours dealing 市后交易 >#S}J 
LZ  
after-tax profit 税后盈利；税后利润；税后溢利 TL"+Iv2]/$  
agency agreement 代理协议 {EoZ}I  
agency expenses 代理机构的开支 nip*Y@-F  
agency fee 代理费 M`=\ijUwN  
Agency Law 《代理法》 YGyw^$.w  
agent 代理人；承销人 tycVcr\(  
agent of company 公司代理人 %,S:^Rvv  
agent's fee 代理人费；经纪费 (yEU9R$I"  
aggregate 总计；总数；总体数字 %F-yFN"  
aggregate amount 总款额；总额 x>K,{{B)X  
aggregate assets and liabilities 总体资产与负债 ,5~C($-t  
aggregate at constant price 按固定价格计算的总体数字 1"<{_&d1  
aggregate demand 总需求 :zfMRg  
aggregate gross position 总持仓量 Z
l
!  
aggregate limit 总限额 ;u';$0  
aggregate of salaries tax 合计薪俸税 VJr~h "[  
aggregate performance 总体表现；总体业绩 mMu+MXTk<  
aggregate supply 总体供应 hf)RPG&  
aggregate surplus 总盈余 RSM+si/  
aggregate total 整体总额 Qe9}%k6@E  
aggregate value 总值；合计价值 >)>~S_u  
aggregated basis 合计基准 vON7~KA  
aggregated net chargeable income 合计应课税入息实额
$b_~  
aggregation 合并计算；合计；总和 $`C$|9S  
aggregation of incomes of husband and wife 夫妇入息合并计算 /bC@^Y&}  
aggregation of property 财产的总和 cqb6]  
agio 差价；贴水 WdJeh:h  
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》 c~\^C_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4q@[k:'  
《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》 PI*Z>VE
?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {@" F/G+  
《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》 hn&NypI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8-O:e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -)ri,v{:c  
agreement for a settlement 授产协议 4;IZ}9|G  
agreement for assignment 转让协议 Y\(?&7Aax  
agreement for sale 售卖协议；买卖协议 6iH]N*]S^  
agreement for sale and purchase 买卖协议 z`dnS]q9  
agreement for the payment of interest 支付利息协议 [#:yOZt  
agreement for the repayment of money 还款协议 D/2;b;-  
agreement of reinsurance 再保险协议 m&_!*3BAG  
Agricultural Bank of China 中国农业银行 q^[SN  
air passenger departure tax 飞机乘客离境税 M?ElD1#Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #D+.z)iZn  
airport tax 机场税 XlwyD  
alcohol duty 酒精税 4`"Q!T_'  
alienation 让与；让渡；转让 $*9:a3>zny  
alimony 生活费；赡养费 /hGu42YG  
All Ordinaries Index [AOI] 所有普通股指数 . Eb=KG  
all risks 全险；综合险 LA,G>#?H  
All Sales Record for Stock Market 《股票市场成交报告》 Q#4OgNt  
Allied Capital Resources Limited 新联财务有限公司 eoiC.$~\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 HhTD/  
allocation letter 拨款信件 ab_EH}j1\q  
allocation of fund 分配款项；预留款项 #t">tL  
allocation of profit 利润分配；溢利分配 Xu{S4#1  
allocation warrant 拨款令 "[ >ql1t{b  
allotment 分配；配股 z8PV&o  
allotment notice 股份配售通知；配股通知 yMb.~A^$J  
allotment of shares 股份分配 Hg[AulNna  
allowable 可获宽免；免税的 %bTXu1  
allowable business loss 可扣除的营业亏损 ;q2e[y  
allowable expenses 可扣税的支出 SYv5{bff =  
allowance 免税额；津贴；备抵；准备金 RJOyPZ]  
allowance for debts 债项的免税额 )-LSn  
allowance for depreciation by wear and tear 耗损折旧免税额 *C^`+*}OE$  
allowance for funeral expenses 殡殓费的免税额 ur/:aI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pW2-RHGJY  
allowance for repairs and outgoings 修葺及支出方面的免税额 &?SU3@3|  
allowance to debtor 给债务人的津贴
7t/C:2^&  
alteration of capital 资本更改 )G$0:-J-  
alternate trustee 候补受托人 #xxs^Kbqa#  
amalgamation 合并 ey[+"6Awne  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (w, Gv-S  
ambit of charges 征税范围；收费范围 =q*j". <  
amended valuation 经修订的估值 '$be+Z32  
American Commodities Exchange 美国商品交易所 Bf6\KI<V2  
American Express Bank Limited 美国运通银行 0$q)uip  
American Stock Exchange 美国证券交易所 \&X*-T[]j  
amortization 摊销 O<qo%f
P  
amount due from banks 存放银行同业的款项 " [K>faV  
amount due from banks abroad 存放海外银行同业的款项 g h&,U`  
amount due from holding companies 控股公司欠款 C?VNkBJ>\  
amount due from local banks 存放本港银行同业的款项 +# tmsv]2  
amount due to banks 银行同业的存款 q{oppali  
amount due to banks abroad 海外银行同业的存款 8u#2M8.5E  
amount due to holding companies 控股公司存款 +,ojlTVlt  
amount due to local banks 本港银行同业的存款 Z"'tJ3Y.~  
amount due to outport banks 外埠银行同业的存款 
$"x~p1P  
amount for note issue 发行纸币的款额 $#
F7C[2N  
amount of bond 担保契据的款额 zvnR'\A_  
amount of consideration 代价款额 XVkCYh4,  
amount of contribution 供款数额 0:4w@"Q  
amount of indebtedness 负债款额 H~r":A'"*  
amount of principal of the loan 贷款本金额 IH~[/qNk  
amount of rates chargeable 应征差饷数额 K-drN)o  
amount of share capital 股本额 H)O I&?  
amount of sums assured 承保款额 `%S#XJU  
amount of variation 变动幅度 GbN|!,X1m  
amount of vote 拨款数额 0P_3%   
amount payable 应付款额 whvvc2  
amount receivable 应收款额 ,fW%Qv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $:SSm$k  
analysis 分析 t bEJyA  
ancillary risk 附属风险 ky-9I<Z,,  
annual account 周年帐目；周年帐目报表；年度决算；年结 $z5  
annual accounting date 年结日期 wxSJ  
annual allowance 每年免税额；年积金；年度津贴；年津 Doc_rQYku  
annual balance 年度余额 ]KE"|}B  
annual disposable income 每年可动用收入 zy
i;vu  
annual estimates 周年预算 A 2Rp  
annual fee 年费 j0+l-]F-  
annual general meeting 周年大会 #[.aj2  
annual growth rate 年增率；每年增长率 $I }k>F  
annual long-term supplement 长期个案每年补助金 W 2.Ap  
annual pensionable emolument 可供计算退休金的年薪 7F@#6  
annual report 年报 *$yU|,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %{HeXe  
annual return 周年报表；周年申报表；每年报税表格 FEwPLViso  
Annual Return Rules 《周年报表规则》 @m+2e C77  
annual review of consumer prices 每年消费物价回顾 H^r;,Q$9  
annual roll-forward basis 逐年延展方式 H4"'&A7$  
annual salary 年薪 7/b\N
LeJ'  
annual statement 年度报表；年度决算表 ]<Kkq!  
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 WCUaXvw  
annuitant 年金受益人 {7Q)2NC  
annuity 年金 ^M6R l0  
annuity contract 年金合约 VBv|7S  
annuity on human life 人寿年金 Vc*"Q8aZ~  
antecedent debt 先前的债项 L| K8  
ante-dated cheque 倒填日期支票 {DWL 5V#M  
anticipated expenditure 预期开支 KIXp+Z  
anticipated net profit 预期纯利 GLWEoV9<  
anticipated revenue 预期收入 ^Cy=L]  
anti-inflation measure 反通货膨胀措施 @ q:S]YB  
anti-inflationary stance 反通货膨胀立场 {U"=}j(  
apparent deficit 表面赤字 c.4WwzK  
apparent financial solvency 表面偿债能力 Ci(c`1av  
apparent partner 表面合伙人 |e{ ^Yf4  
application for personal assessment 个人入息课税申请书 Gw-y6e'|Y  
application of fund 资金应用 GW,RE\Q:  
application to release as liquidator and to destruct the books of accounts and documents nAaY5s0D  
申请免除清盘人职务及毁灭帐簿与文件 Lq2ZgKd!  
appointed actuary 委任精算师 .oH)eD  
appointed auditor 委任核数师；委任审计师 AjD?_DPc  
appointed trustee 委任的受托人 F4DJM
L-(  
appointer 委任人 *3\Nj6  
apportioned pro rata 按比例分摊 {R8)DK  
apportionment 分配；分摊 A9Icn>3?`(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zmhL[1qj  
apportionment formula 分摊方程式 O;+ sAt  
apportionment of estate duty 遗产税的分摊 f
Uq:`#Q  
appraisal 估价；评估 21[=xboU  
appreciable growth 可观增长 3/V0w|Z
gD  
appreciable impact 显着影响 {uN-bl?o  
appreciable increase 可观增长 46U*70  
appreciation 增值；升值 <f#pS[A  
appreciation against other currencies 相对其他货币升值 bF'Jm*f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {Y|?~ha#  
appreciation tax 增值税 GBY{O2!3u  
appropriation 拨款；拨用；拨付 mJZB@m u?  
appropriation account 拨款帐目 `Wd4d2aLG  
Appropriation Bill 拨款法案 apjoIO-<  
appropriation-in-aid system 补助拨款办法 MY'T%_id  
approved assets 核准资产 x Nb7VUV7  
approved basket stock 认可一篮子证券 CsEU:v  
approved budget 核准预算 jo' V.]\  
approved charitable donation 认可慈善捐款 VS3lz?o?6g  
approved charitable institution 认可慈善机构 QB3er]y0%  
approved currency 核准货币；认可货币 Q^*4
FH!W  
approved estimates 核准预算 n0Qp:_2z  
approved estimates of expenditure 核准开支预算 XT?wCb41R  
approved overseas insurer 核准海外保险人 Jl<pWjkZZ  
approved overseas trust company 核准海外信托公司 o)n=n!A  
approved pooled investment fund 核准汇集投资基金 YC(X= D  
approved provident fund scheme 认可公积金计划 ,Xxp]*K2  
approved provision 核准拨款 YJ|U|[
 
approved redeemable share 核准可赎回股份 \5}*;O@  
approved regional stock 认可地区性证券 oqo7Ge2  
approved retirement scheme 认可退休金计划 qu&p)*M5  
approved subordinated loan 核准附属贷款 q07H{{h/B  
arbitrage 套戥；套汇；套利 p-xG&CU  
arbitrageur 套戥者；套汇者 +j %y#_~  
arbitrary amount 临时款项 tUt_Q;%yC  
arrangement 措施；安排；协定 -A@/cS%p  
arrears 欠款 hj}PL  
arrears of pay 欠付薪酬 "'C5B>qO  
arrears of revenue 逾期未收税款；逾期未收的帐项 gJ~CD1`O  
articles of association 组织章程；组织细则；组织章程细则 @_wJN Qo`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )2Bb,p<Wr  
ascertainment of profit 确定利润 xIwILY|W=  
"Asia Clear" “亚洲结算系统” AiB]A}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 yy+:x/(N[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +,cd$,18  
Asian Development Fund [ADF] 亚洲发展基金 I E{:{b\  
Asian dollar bond 亚洲美元债券 Wt=\hixj-  
Asian dollar market 亚洲美元市场 K>C@oE[W  
Asian dollar rate 亚洲美元利率 w ^?#xU1.i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 E]}_hZU  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 pXvys]@  
asked price 沽盘；喊价；索价；卖方报价 Zl{9G?abCT  
assessable income 应评税入息 fzA Fn$[  
assessable loss 应评税亏损 iXq*EZb"R  
assessable profit 应评税利润 i]OEhB Y  
assessable value 应评税值 @|5B}%!  
assessed profit 估定利润 %~} ,N  
assessed value 经评估价值 0X4)=sJP  
assessment 评税；评定；估价；评税单 CO9PQ`9+  
assessment number 评税编号；估价编号 mHV{9J  
assessment of additional tax 补加税评税 "vg.{
 
assessment of performance 业绩评估；实绩评价 |sY  
Assessor 评税主任 E-($Xc  
asset price bubbles 资产价格泡沫 d!4TwpIgx  
asset-backed securities 具资产保证的证券 BzS\p3&  
assets accretion 资产增值 ; O(Ml}z  
assets and liabilities 资产与负债 >rJ**y
 
assets betterment statement 资产递增表；资产改进表 <*WGvCh%w  
assets lending 实物放款；有抵押贷款 IsShAi  
assets of the company passing on the death 死者去世时转移的公司资产 %-$BtR2@o  
assets pledged as security for liabilities 用作负债抵押的资产 ijUu{PG`X  
assets portfolio 资产投资组合 3%Eu$|B  
assets price 资产价格 z&B9Yu4M7  
assets quality 资产质素 ecQ{ePoU  
assets realization 资产变现 R\XS5HOE(  
assets refinancing arrangement 资产再集资安排 "}#%h&,  
assets securitization 资产证券化 DA04llX~  
assets situated outside Hong Kong 在香港以外地方的资产 -FI)o`AE  
assets stripping 削减资产；拆卖资产 M@P%k`6C  
assets value 资产值 LnKgT1  
assignee 承让人 wu><a!3`=o  
assignment 转让；转让书；转让契 4c95G^dZ  
assignment of interest 权益转让 TET=>6  
assignment of letters patent and trade mark 专利证书及商标转让 4
(VV@:_%  
assignment of property 物业转让；物业转让书 _ E-\aS{  
assignment right 转让权 SDV#p];u  
assignor 转让人 F_9 4k  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 U#]J5'i  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1G"ohosmF  
associate member 附属会员 #z _<{' P"  
associated body corporate 相联法人团体 Kw$@_~BJ6  
associated company 相联公司；联属公司 ~]QQaP  
associated corporation 相联法团 cm_5,wB(w  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Yj*T'<e  
公认会计师公会〔英国〕 AIY 1sSK  
Association of Futures Exchange Brokers 香港期货经纪协会 *4NY"EwjN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 od5nRb  
association of underwriters 承保人组织 \#LDX,=  
assumption of control 接管 A%?c1`ZxF  
assurance 担保；保险；转易；转易书 ?upd  
assurance of interest 权益的转易 :aomDK*  
at 19XX price 按一九ＸＸ年价格计算 J]XLWAM  
at a discount 按赔价计算；按贴水价格计算；打折扣 |>.MH  
at a premium 按溢价计算；按升水价格计算 `4snTM!v&  
at call 通知付款；按通知 VevG 64o  
at constant market price 按固定市价计算 2T)k-3  
at constant price 按固定价格计算 ]'[:QGr  
at cost 按成本计算 Z37Dv;&ZD  
at current market price 按当时市价计算；按现时市价计算 k ,ldi  
at current price 按当时价格计算；按现时价格计算 =}Zl E  
at factor cost 按要素成本计算；按生产要素成本计算 J$42*SY  
at money-of-the-day price 按付款当日价格计算 Zi+FIQ(  
at or better 按指定或较佳价位〔买卖指令〕 1fMV$T==K  
at par 按面值计算；平价 K>e-IxA);0  
at sight 见票即付 .\T!oSb4[  
at the close 按收市盘 ?A7 AVR
 
at the opening 按开市盘 hU-FSdR  
attestation 见证；见证条款 dm[cl~[ Q  
at-the-money option 平价期权 I&#:/|{:5  
attorney 受权人；受托代表人 l
+>Y
  
attornment 新拥有人承认书 {l!{b1KJ  
attributable profit 可归属利润 )W p7e51  
attributable share value 可归属股份价值 {*F =&D  
Auckland Stock Exchange 奥克兰证券交易所 +D
XP&Q  
auction 拍卖 s|A[HQUtJ  
auctioneer 拍卖商 9xz@2b@  
audit 审计；核数 (}6\_k[}m  
Audit Commission 审计署 e ar:`11z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] No6-i{HZ  
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〕 ZCj1Cz]"l<  
audit review 帐目审查 r>ed/<_>m;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 aReJ@  
audited account 审计帐目；经审计的帐目 au+Jz_$)  
audited annual account 经审计的周年帐目 9/e>%1.  
audited balance sheet 经审计的资产负债表 T=u"y;&L  
auditor 核数师；核数主任；审计师 $%\6"P/64  
auditor's certificate 核数师证明书；审计师证明书 [pEb`s  
auditor's report 核数师报告；审计师报告 '_
4apyq|  
Aussie bond 澳元债券 ,LxZbo!  
austerity budget 紧缩预算 FCEmg0qdjD  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 BK4S$B  
Australia All Ordinaries Index 澳洲所有普通股票指数 Vf~-v$YI  
Australian Dollar [AUD] 澳元 '}(>s%~  
Australian Options Market 澳大利亚期权市场 aWJ BYw6{L  
Australian Securities Commission 澳洲证券事务监察委员会 PkyX,mr#1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +em!TO  
Australian Stock Exchange 澳大利亚证券交易所 4hxP`!<  
Austrian Schilling [ATS] 奥地利先令 frPQi{u$  
authentication 认证；鉴证 #`gX(C>  
authority to purchase 委托购买证；委购书 As>Og
 
authorization 认可；核准；授权；授权书 h7fytO  
authorization by direction 指示授权 beikzuC  
authorization by instruction 指令授权 ,~38IIS>_  
authorization by warrant 令状授权 B*O/>=_  
authorization of unit trust 单位信托的认可 ysG1{NOl  
authorized agent 指定代理人 w (RRu~J  
authorized capital 法定资本 HAI)+J   
authorized clerk 出市员 C^,baCX  
authorized dealer 认可交易商 iOEBjj;C  
authorized financial institution 认可财务机构 h%u!UHA  
authorized fund 认可基金 Z7pX%nj_  
authorized fund house 获授权的基金公司；认可基金公司 ^_\m@
 
authorized institution 认可机构 wT- -i@@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 k6z ]-XG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1+-Go}I  
authorized insurer 获授权保险人；获认可承保人 hy;V~J#  
authorized investment 特准投资项目 FO[ s;dmzu  
authorized person 获授权人 ;% KS?;%[  
authorized representative 获授权代表 J`0dF<<{[y  
authorized share capital 法定股本 8(Ptse  ,  
automated quotation system 自动报价系统 w=!xTA  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z7XI`MZN^  
自动交易系统〔香港期货交易所有限公司〕 PR!0=E*}  
automatic adjustment mechanism 自动调整机制 '[8w8,v(  
automatic adjustment system 自动调整系统 hG~.Sc:G  
Automatic Clearing House 自动票据交换所 q({-C  
automatic exchange rates accumulation system 自动化汇率累集系统 V >eG\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %7`eT^  
automatic teller machine [ATM] 自动柜员机 {`*Fu/Upb  
autopay 自动转帐 Ws0)B8y,|  
available assets 可用资产 PE6,9i0ee  
available fiscal reserve 现存财政储备 
_~yd  
available profit 可用利润 0Cf'\2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 /SM 7t_  
average 平均；平均数；海损 =2(52#pT  
average basic salary 平均基本薪金 w{_g"X  
average consumer expenditure 平均消费开支；一般消费开支 #+_=(J  
average cost 平均成本 ?8s$RYp14  
average cost of land production 增辟土地平均成本 YR/I<m`]}  
average daily turnover 平均每日成交额 YW~ 9N  
average daily wage rate 平均每日工资率 Tr}XG  
average expenditure pattern 平均开支模式 u' kG(<0Y  
average growth rate 平均增长率 ~@Bw(!  
average net fixed assets 固定资产平均净值 LDU4 D  
average of relatives 相对价格平均数 j-"34  
average price 平均价格 x)eF{%QB  
average propensity to consume 平均消费倾向；一般消费倾向 m}D;=>2$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 JJg;X :p  
average rate 平均率 :|ahu  
average revenue 平均收入；平均收益 3Ur_?PM+C  
average stock 平均库存；平均存货 hW!n"qU  
average yearly rent 平均年租 Z;1r=p#s  
avoidance of double taxation 避免双重课税 Q1yXdw  
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 7mXXMm  
7hPwa3D^  
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