一些有用的会计术语(也不知道发的地方对不对)A

A: d @m\
f  
A share Ａ股；甲类股份 F.68
iN}  
abatement of tax 减税；减扣免税额 qIz}$%!A  
ABN AMRO Bank N.V. 荷兰银行 mf$Sa58  
above-the-line expenditure 线上项目支出；经常预算支出 g &*mozs  
above-the-line receipt 线上项目收入；经常预算收入 CG.,/]_  
ABSA Asia Limited 南非联合亚洲有限公司 i@XB&;*c\  
absolute change 绝对数值变更 P<vo;96JT  
absolute expenditure 实际开支 ##v`(#fu  
absolute guideline figure 绝对准则数字 ;?zF6zv
Q  
absolute interest 绝对权益 07FT)Q
TE  
absolute order of discharge 绝对破产解除令 fCg@FHS&^  
absolute profit margin 绝对利润幅度 ';Nu&D#Ph  
absolute value 实值；绝对值 St+ "ih%  
absolutely vested interest 绝对既得权益 ^zgacn  
absorbed cost 已吸收成本；已分摊成本 ?,>5[Ha^?  
absorption 吸收；分摊；合并 8TW5(f
l  
absorption rate 吸收率；摊配率；分摊率 zSKKr?{  
ACB Finance Limited 亚洲商业财务有限公司 GB=bG%Tb  
acceptable form of reciprocity 合理的互惠条件 =HS4I.@c_5  
acceptable rate 适当利率；适当汇率 [ZD[a6(94  
acceptance agreement 承兑协议 hXc}r6<B  
acceptance for honour 参加承兑 jQ|:I7y  
acceptor 承兑人；接受人；受票人 e?P%wqB  
acceptor for honour 参加承兑人 (xu=%  
accident insurance 意外保险 C B/r]+4  
Accident Insurance Association of Hong Kong 香港意外保险公会 J+|/-{g  
accident insurance scheme 意外保险计划 -x{&an=  
accident year basis 意外年度基准 6A?8tm/0  
accommodation 通融；贷款 t0.;nv@A0  
accommodation bill 通融票据；空头票据 ]+ZM/'X  
accommodation party 汇票代发人 0p `")/  
account balance 帐户余额；帐户结余 ke\[wa_!6b  
account book 帐簿 _4v"")Xe  
account collected in advance 预收款项 !VRo*[yD@  
account current book 往来帐簿 TM-Fu([LMV  
account of after-acquired property 事后取得的财产报告 AuXs B  
account of defaulter 拖欠帐目 W~yLl%  
account payable 应付帐款 j;+["mi  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `BjR.xMv  
account receivable 应收帐款 j`9Qzi1  
account receivable report 应收帐款报表 5{X*a  
account statement 结单；帐单；会计财务报表 A?r^V2+j  
account title 帐户名称；会计科目 NH4?q!'G  
accountant's report 会计师报告 SO_>c+Dw  
Accountant's Report Rules 会计师报告规则 s4bv;W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #Kl}= 1 4  
Accounting Arrangements 《会计安排》 [,b)YjO~Xd  
accounting basis 会计基础
QZ~0o7  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;{gT=,KQ`  
Accounting Circular 《会计通告》 O1'K>teF%  
accounting class 会计类别 Kp&3=e;vn{  
accounting date 记帐日期；会计结算日期 W-m"@<Z  
accounting for money 款项核算 E30Z`$cz:  
Accounting Officer 会计主任 i
D714+N(  
accounting period 会计报告期；会计期 `XgFga)  
accounting policy 会计政策；会计方针 B`1kGEx .  
accounting practice 会计惯例 ?-,6<K1  
accounting principle 会计准则 8kH<$9  
accounting record 会计记录 3+V#[JBJv  
accounting report 会计报告 `[Sl1saZ$S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (A4&k{C_  
Accounting Society of China 中国会计学会 e2wvc/gG6  
accounting statement 会计报表 ^V.'^=l  
accounting system 会计制度；会计系统 h/?6=D{  
accounting transaction 会计事项；帐务交易 Mq'IkSt'  
accounting treatment 会计处理 vxVOcO9<  
accounting year 会计年度 >f@ G>H)+  
accretion 增值；添加 y\,f6=%k  
accrual 应计项目；应累算数目 `ET& VV  
accrual basis 应计制；权责发生制 oM-[B h]A  
accrual basis accounting 应计制会计；权责发生制会计 OaaH$B  
accrue 应累算；应计 D5L{T+}Oi%  
accrued benefit 应累算利益 i*CnoQH  
accrued charges 应计费用 )4m_A
p\  
accrued cumulative preference share dividend 应累算的累积优先股股息 d.AC%&W  
accrued expenses 应累算费用 WFDCPQ@  
accrued interest payable 应付利息；应计未付利息 7&|6KN}c  
accrued interest receivable 应收利息；应计未收利息 J@Yj\9U  
accrued right 累算权益 4K7{f+
T  
accruing profit 应累算的利润 #&BS ?@  
accumulated fiscal reserve 累积财政储备 niz'b]] +  
accumulated profit 累积利润；滚存溢利 wE6A 7\k%  
accumulated reserve 累积储备 #xp(B5  
accumulation of surplus income 累积收益盈余 oKa>.e7.  
acquired assets 既得资产 g "*;nHI D  
acquisition 收购；购置；取得 H=<LutnZ  
acquisition cost 购置成本 F#|Z# Mu  
acquisition expenses 购置费用 mNDuwDd$S  
acquisition of 100% interest 收购全部股权 hB>^'6h+  
acquisition of control 取得控制权 W;TJenv  
acquisition of fixed assets 购置固定资产 H1&RI4XC  
acquisition of shell “买壳” ?1w"IjUS  
acquisition price 收购价 ag;dc  
act of God 天灾 FN\GE\H  
acting partner 执事合伙人 pkk4h2Ah  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "dtlME{Bx  
active partner 积极参与的合伙人 (a#pvEY  
active trading 交投活跃 0Oap39  
actual circulation 实际流通 Y;_T=L  
actual cost 实际成本 -Qb0:
]sV#  
actual expenditure 实际开支；实际支出 J\A8qh8  
actual income 实际入息；实际收入；实际收益 /b%Q[ Ck_  
actual market 现货市场 I`^YAbnb  
actual price 现货价；实际价格 X"<|Z]w  
actual profit 实际利润 @GeHWv  
actual quotation 实盘；实际价位；实际报价 :1_mfX  
actual year basis 按实际年度计算 bV6V02RF  
actuals 实货 2Y+:,ud\  
actuarial investigation 精算调查 ri=+(NKo-  
actuarial principle 精算原则 doLNz4W  
actuarial report 精算师报告 wW5Yw i  
Actuarial Society of Hong Kong 香港精算学会 i/$SN-5}1  
actuarial valuation 精算师估值 B*79qq  
actuary 精算师  zy>}L #  
ad referendum agreement 暂定协议；有待覆核的协定 .8H}Lf\  
ad valorem duty 从价税；按值征税 -oh7d$~  
ad valorem duty system 从价税制 8xTix1u0  
ad valorem fee 从价费 vYnftJK&  
ad valorem tariff 从价关税 >>7aw" 0  
additional allowance 额外免税额 BY( eV!  
additional amount for unexpired risk 未过期风险的额外款额 ^
yVl"/  
additional assessable profit 补加应评税利润 uJ8{HB  
additional assessment 补加评税 -J?~U2  
additional commitment 额外承担 D=&K&6rr  
additional commitment vote 额外承担拨款 ?,XC=}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9@y3IiZ"}  
additional dependent parent allowance 供养父母额外免税额 2w4MJ,Uw  
additional provision 额外拨款 ri+U0[e3  
additional stamp duty 附加印花税 0roCP=;  
additional tax 补加税罚款；补加税款 QO,+ps<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Ac\W\=QvB  
adjudged bankrupt 被裁定破产 !^v\^Fc  
adjudicated bankrupt 裁定破产人 +)gB9DoK  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 I7G,`h+H  
adjudication of bankruptcy 裁定破产；宣告破产 xZ+]QDKC  
adjudication of insolvency 裁定无力偿还债务 _B$"e[:yX  
adjusted actual 经调整的实数；调整后的实数 =bL{i&&  
adjusted current assets 经调整的流动资产；调整后的流动资产 . #U}q 7X  
adjusted figure 经调整的数字；调整后的数额 0p3vE,pF  
adjusted liabilities 经调整的负债；调整后的负债 '{VM>
Q  
adjusted loss 经调整的亏损；调整后的亏损 M[s\E4l:t  
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 d+5:Qrr  
adjusted profit 经调整的利润；调整后的利润 zH=hIVc  
adjusted surplus 经调整的盈余额；调整后的盈余额 Dl A Z"C
 
adjusted value 经调整的价值；调整后的价值 #ZTLrq5b  
adjustment 调整；修订；理算〔保险〕 K\^&+7&zVg  
adjustment centre 调剂中心 t.U{Bu P  
adjustment lag 调整过程的时间差距；调整时差 9,WG!4:+W  
adjustment mechanism 调整机制 .$wLLE^*  
adjustment of loss 亏损调整 hk;bk?:m  
adjustment process 调整过程；调整程序 H.~bD[gA  
adjustment range 调整幅度 3_zSp
.E\l  
administered exchange rate 受管制汇率 D9o*8h2$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :Tb7r6  
administration expenses 行政费用 _6rKC*Pe1  
administration fee 手续费；行政费 
98UlNP  
administration in bankruptcy 破产管理 h=[-Er'B  
administration order 遗产管理令 #T"64%dX  
administrator 管理人；遗产管理人 QJSr:dP4dG  
administrator of the estate 遗产管理人 (\vXA4Oa,  
admission of debt 债项承认书 } yq  
admission of proof 接纳债权证明 euZI`*0  
advance 放贷款项；垫付款项；预支款项；预付款项 ^'
W%X  
advance account 暂支帐目；预付款帐户 x+^Vg3 q  
advance compensation 预付补偿金 4_Y!elH)  
advance from shareholder 股东垫款 5;Ia$lm=y  
advance pending reimbursement 预支以待日后付还 %6i=lyH-  
advanced economy 先进经济体系 `~nCbUUee  
advancement 预付；预付财产 =]b9X7}  
advances warrant 垫款令 61:9(*4~!F  
advancing 贷出 C3.=GRg~l  
adverse balance 逆差 hdg<bZk:  
adverse exchange 逆汇 v[L[A3`"/  
advertisement addressed to shareholders 在报章刊登的致股东通告 P)1
EA;  
advice for collection 托收通知书 HNMBXXf,B  
advice of drawing 提款通知书；汇票通知书 6"
%2,`Nu  
advice of payment 付款通知 \h#9oPy  
Advisory Committee [Securities and Futures Commission] (\& 62B1  
谘询委员会〔证券及期货事务监察委员会〕 Vp7b4n<  
Advisory Committee on Diversification 经济多元化谘询委员会 zlk
WU  
affidavit 誓章；遗产申报誓章 @L8;VSI  
affidavit of no receipt 述明无收款的誓章 Z4@y?fv7s  
affiliate 联号；联营公司；附属公司 "L@g3g?|`  
affiliated company 附属公司；联号；联营公司 =4>@8=JA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bQ.nFa']  
affordability 负担能力 qZbHMTnT6  
African Development Bank [AfDB] 非洲开发银行 e5OVq ,  
after-acquired property 事后取得的财产 X6kaL3L}  
after-hours dealing 市后交易 |Puj7Ru  
after-tax profit 税后盈利；税后利润；税后溢利 0jTMZ<&zZ  
agency agreement 代理协议 =|V"#3$f  
agency expenses 代理机构的开支 e&Rb  
agency fee 代理费 4J8Dh;a`  
Agency Law 《代理法》 Cuv|6t75'  
agent 代理人；承销人 XhA4:t  
agent of company 公司代理人 L[.<o{  
agent's fee 代理人费；经纪费 rr )/`Kmv%  
aggregate 总计；总数；总体数字 26PD[af64O  
aggregate amount 总款额；总额 x4 hO$3o  
aggregate assets and liabilities 总体资产与负债 `]{Psc6_=  
aggregate at constant price 按固定价格计算的总体数字 |j# ^@R  
aggregate demand 总需求 ccMd/  
aggregate gross position 总持仓量 [q"NU&SX  
aggregate limit 总限额 AT ymKJ
 
aggregate of salaries tax 合计薪俸税 <<<NXsH  
aggregate performance 总体表现；总体业绩 (&c,twa~  
aggregate supply 总体供应 GNZ#q)qT  
aggregate surplus 总盈余 {(0I
d!  
aggregate total 整体总额 fTgbF{?xh  
aggregate value 总值；合计价值 }4KW@L[g  
aggregated basis 合计基准 zbg+6qs})  
aggregated net chargeable income 合计应课税入息实额 8Fx]koP.  
aggregation 合并计算；合计；总和 mu>] 9ZW  
aggregation of incomes of husband and wife 夫妇入息合并计算 A]xCF{*)&  
aggregation of property 财产的总和 . s-5N\  
agio 差价；贴水 xB,/dMdTj  
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》 e5L1er;6  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment iAHZ0Du  
《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》 2@*<9-9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Tzf$*Uje3  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 O! (85rp/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment H &fTh  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 nX 8B;*p6b  
agreement for a settlement 授产协议 +.K*n&  
agreement for assignment 转让协议 r\RFDj  
agreement for sale 售卖协议；买卖协议 D
!me%;  
agreement for sale and purchase 买卖协议 D2$^"  
agreement for the payment of interest 支付利息协议 K1-+A2snhV  
agreement for the repayment of money 还款协议 #G~wE*VR$  
agreement of reinsurance 再保险协议 k.Gl4 x  
Agricultural Bank of China 中国农业银行 oX{@'B  
air passenger departure tax 飞机乘客离境税 9tAE#A  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B!iFmkCy  
airport tax 机场税 UOJ*a1BM  
alcohol duty 酒精税 kwc*is  
alienation 让与；让渡；转让 23k)X"5  
alimony 生活费；赡养费 oN ;-M-(  
All Ordinaries Index [AOI] 所有普通股指数 pU@YiwP"]x  
all risks 全险；综合险 IywiCMjH  
All Sales Record for Stock Market 《股票市场成交报告》 V8T#NJ  
Allied Capital Resources Limited 新联财务有限公司 S*s:4uf  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J@gm@ jLc  
allocation letter 拨款信件 K4Y'B o4  
allocation of fund 分配款项；预留款项 $E@ouX?  
allocation of profit 利润分配；溢利分配
0<3E  
allocation warrant 拨款令 AHWh}~Yi  
allotment 分配；配股 X98#QR#m  
allotment notice 股份配售通知；配股通知 BjB&[5?z  
allotment of shares 股份分配 "]<w x_!+}  
allowable 可获宽免；免税的 6+?wnp-  
allowable business loss 可扣除的营业亏损 4uPH  
allowable expenses 可扣税的支出 H7}g!n?  
allowance 免税额；津贴；备抵；准备金 >~^`5a`$uI  
allowance for debts 债项的免税额 T?#s'd  
allowance for depreciation by wear and tear 耗损折旧免税额 nfa_8  
allowance for funeral expenses 殡殓费的免税额 \#2 s4RCji  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [\a:4vDAbi  
allowance for repairs and outgoings 修葺及支出方面的免税额 cB<O.
@  
allowance to debtor 给债务人的津贴 ]2PQ X4t0  
alteration of capital 资本更改 eX@v7i,}  
alternate trustee 候补受托人 jQ)L pjS1  
amalgamation 合并 U Q)!|@&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /Bh>  
ambit of charges 征税范围；收费范围 HS(U4  
amended valuation 经修订的估值 F:S"gRKz  
American Commodities Exchange 美国商品交易所 G"{4'LlA  
American Express Bank Limited 美国运通银行 \Vz,wy%-  
American Stock Exchange 美国证券交易所 2'Y{FY_Z  
amortization 摊销 PY2[S[  
amount due from banks 存放银行同业的款项 dK`(BA{`3  
amount due from banks abroad 存放海外银行同业的款项 n 3h^VQ*]G  
amount due from holding companies 控股公司欠款 <8*A\&  
amount due from local banks 存放本港银行同业的款项 <5M_EJp  
amount due to banks 银行同业的存款 z>7=k`x`:  
amount due to banks abroad 海外银行同业的存款 }'v{dK  
amount due to holding companies 控股公司存款 %uj[`  
amount due to local banks 本港银行同业的存款 .(JE-upJ"  
amount due to outport banks 外埠银行同业的存款 WX ,p`>n  
amount for note issue 发行纸币的款额 ;eP_;N5+J  
amount of bond 担保契据的款额 Q7L)f71i  
amount of consideration 代价款额 */4tJG1U  
amount of contribution 供款数额 @K7ebYr?  
amount of indebtedness 负债款额 "cNg:  
amount of principal of the loan 贷款本金额 WejyYqr34-  
amount of rates chargeable 应征差饷数额
k~{Fnkt  
amount of share capital 股本额 $.``OxJk%  
amount of sums assured 承保款额 [#IBYJ.6  
amount of variation 变动幅度 lQh~Q<[ge  
amount of vote 拨款数额 40R"^*  
amount payable 应付款额 VZHr-z$6n  
amount receivable 应收款额 Bpm,mp4g\#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0e)lY='^_  
analysis 分析 >CH  
ancillary risk 附属风险 xUQdVrFU  
annual account 周年帐目；周年帐目报表；年度决算；年结 '^e0Ud,  
annual accounting date 年结日期 g ,`F<CF9  
annual allowance 每年免税额；年积金；年度津贴；年津 QjI#Cs}w  
annual balance 年度余额 b/z'`?[  
annual disposable income 每年可动用收入 l
},dQ4R  
annual estimates 周年预算 ijE<spG  
annual fee 年费 CcBQo8!G  
annual general meeting 周年大会  ccRlql(  
annual growth rate 年增率；每年增长率 x!O
WJ/O  
annual long-term supplement 长期个案每年补助金 J`4Z<b53  
annual pensionable emolument 可供计算退休金的年薪 Y
$>+U  
annual report 年报 PL9<*.U"=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j,\tejl1  
annual return 周年报表；周年申报表；每年报税表格 '^8g9E.4K  
Annual Return Rules 《周年报表规则》 #]k0Z~Bl  
annual review of consumer prices 每年消费物价回顾 U[IQ1AEr  
annual roll-forward basis 逐年延展方式 [?A&xqO3  
annual salary 年薪 [TP  
annual statement 年度报表；年度决算表 fn3*2  
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 Ob7zu"zr  
annuitant 年金受益人 p@vpd  
annuity 年金 P`7oj
Xy  
annuity contract 年金合约 LFl2uV"  
annuity on human life 人寿年金 BQ).`f";d  
antecedent debt 先前的债项 :sU!PF[<  
ante-dated cheque 倒填日期支票 d:A\<F  
anticipated expenditure 预期开支 2@rp<&s  
anticipated net profit 预期纯利 WfRVv3Vm  
anticipated revenue 预期收入 jMTRcj];(  
anti-inflation measure 反通货膨胀措施 52da]BW<  
anti-inflationary stance 反通货膨胀立场 uPI v/&HA  
apparent deficit 表面赤字 K/!/M%GB6  
apparent financial solvency 表面偿债能力 lB=(8.  
apparent partner 表面合伙人 ,;9ak-$8p  
application for personal assessment 个人入息课税申请书 m"5{D*|  
application of fund 资金应用 ~u};XhZ  
application to release as liquidator and to destruct the books of accounts and documents \)FeuLGL9  
申请免除清盘人职务及毁灭帐簿与文件 7F,07\c  
appointed actuary 委任精算师 ^cB49s+{e  
appointed auditor 委任核数师；委任审计师 ixIh T  
appointed trustee 委任的受托人 rH[5~U  
appointer 委任人 dz{#"No0  
apportioned pro rata 按比例分摊 Ii|uGxEc  
apportionment 分配；分摊 pTc$+Z73  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #E*@/ p/  
apportionment formula 分摊方程式 ,?C|.5  
apportionment of estate duty 遗产税的分摊 &/ \O2Aw8  
appraisal 估价；评估 CR%D\I$o  
appreciable growth 可观增长 c$@`P  
appreciable impact 显着影响 
d,zp`S  
appreciable increase 可观增长 VEL:JsY  
appreciation 增值；升值 FX{~"  
appreciation against other currencies 相对其他货币升值 " ]aQ Hh]f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =n> iQS  
appreciation tax 增值税 3X,]=f@_  
appropriation 拨款；拨用；拨付 H0: iYHu  
appropriation account 拨款帐目 
np<f,  
Appropriation Bill 拨款法案 es.jh  
appropriation-in-aid system 补助拨款办法 E~'q?LJOB  
approved assets 核准资产 7h(HG?2Y  
approved basket stock 认可一篮子证券 ) ~ l\  
approved budget 核准预算 1[26w_B3  
approved charitable donation 认可慈善捐款 >`<Ued  
approved charitable institution 认可慈善机构 Mr$# e  
approved currency 核准货币；认可货币 eKL]E!  
approved estimates 核准预算 3Cq6h;!#  
approved estimates of expenditure 核准开支预算 ^RYn8I  
approved overseas insurer 核准海外保险人 );0<Odw%.  
approved overseas trust company 核准海外信托公司 d\v$%0  
approved pooled investment fund 核准汇集投资基金
elN{7:  
approved provident fund scheme 认可公积金计划 <FCj
)CP%  
approved provision 核准拨款 suA+8}o]  
approved redeemable share 核准可赎回股份 :({-0&&_  
approved regional stock 认可地区性证券 Ll0
08.#  
approved retirement scheme 认可退休金计划 r~8D\_=s  
approved subordinated loan 核准附属贷款 q>Q:X3  
arbitrage 套戥；套汇；套利 jjJc1p0  
arbitrageur 套戥者；套汇者 $KoPGgC[  
arbitrary amount 临时款项 Ly#h|)  
arrangement 措施；安排；协定 ~%olCxfO  
arrears 欠款 TX<e_[$\  
arrears of pay 欠付薪酬 t#fs:A7P?}  
arrears of revenue 逾期未收税款；逾期未收的帐项 Xg|8".B)A  
articles of association 组织章程；组织细则；组织章程细则 D+bB
 G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Nr>c'TH  
ascertainment of profit 确定利润 4JX`>a{<  
"Asia Clear" “亚洲结算系统” /X(@|tk:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @N,:x\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;k9 ?  
Asian Development Fund [ADF] 亚洲发展基金 3r,1^h  
Asian dollar bond 亚洲美元债券 G3Idxs  
Asian dollar market 亚洲美元市场 6a "VCE]  
Asian dollar rate 亚洲美元利率 z7OZ4R:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0!9?H1>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W,QnU d'N  
asked price 沽盘；喊价；索价；卖方报价 *>H
M$.?Q  
assessable income 应评税入息 r]8wOu-'  
assessable loss 应评税亏损 Q%M'[L?[  
assessable profit 应评税利润 +")qi=
 
assessable value 应评税值 {DKXn`V  
assessed profit 估定利润 <C7M";54-  
assessed value 经评估价值 5*s1qA0^  
assessment 评税；评定；估价；评税单 )e4WAlg8c  
assessment number 评税编号；估价编号 O"_e
rH\nk  
assessment of additional tax 补加税评税 2rK-X_}  
assessment of performance 业绩评估；实绩评价 h Jfa_  
Assessor 评税主任 .8u$z`j  
asset price bubbles 资产价格泡沫 "Y
"t2l_n  
asset-backed securities 具资产保证的证券 F
K4nz2&4  
assets accretion 资产增值 A)b)ff,  
assets and liabilities 资产与负债 vjexx_fq  
assets betterment statement 资产递增表；资产改进表 hQgk.$g  
assets lending 实物放款；有抵押贷款 pFpQ\xc9$  
assets of the company passing on the death 死者去世时转移的公司资产 kx"hWG4  
assets pledged as security for liabilities 用作负债抵押的资产 "#mXsp-ut  
assets portfolio 资产投资组合 *u|lmALs  
assets price 资产价格 >P6^k!R1y  
assets quality 资产质素 /'8*aUa  
assets realization 资产变现 &{-oA_@  
assets refinancing arrangement 资产再集资安排 M/::`yJQu  
assets securitization 资产证券化 Hs:4I  
assets situated outside Hong Kong 在香港以外地方的资产 {:};(oz)f  
assets stripping 削减资产；拆卖资产 k| _$R?  
assets value 资产值 *G%1_   
assignee 承让人 _&k'j)rg  
assignment 转让；转让书；转让契 9f\aoVX  
assignment of interest 权益转让 47)+'`  
assignment of letters patent and trade mark 专利证书及商标转让 K;@RUy~  
assignment of property 物业转让；物业转让书 9_M H  
assignment right 转让权 JcvHJ0X~a  
assignor 转让人 ]FY?_DGOA  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 jI*}y[o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &&(4n?   
associate member 附属会员 %Y)PH-z  
associated body corporate 相联法人团体 5 {T9*  
associated company 相联公司；联属公司 EIq{C-(  
associated corporation 相联法团 q7 %=`l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b>hBct}  
公认会计师公会〔英国〕 iQ]T+}nn_  
Association of Futures Exchange Brokers 香港期货经纪协会 <Um1h:^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 fP^W"y  
association of underwriters 承保人组织 ,wwU` U  
assumption of control 接管 f7EIDFX>pt  
assurance 担保；保险；转易；转易书 Zd[y+$>  
assurance of interest 权益的转易 2.fyP"P L  
at 19XX price 按一九ＸＸ年价格计算 T[Z <bW~0  
at a discount 按赔价计算；按贴水价格计算；打折扣 2]of SdM  
at a premium 按溢价计算；按升水价格计算 ,XWay%8{E  
at call 通知付款；按通知 HMEs8.  
at constant market price 按固定市价计算 ?/`C~e<J  
at constant price 按固定价格计算 R`Ys;g/!  
at cost 按成本计算 SeRK7Q&_  
at current market price 按当时市价计算；按现时市价计算 ,_"7|z wb  
at current price 按当时价格计算；按现时价格计算 ~6@c]:  
at factor cost 按要素成本计算；按生产要素成本计算 rE1np^z7  
at money-of-the-day price 按付款当日价格计算 cM> G>Yzo  
at or better 按指定或较佳价位〔买卖指令〕 "K}W^J9v  
at par 按面值计算；平价 @1pW!AdN  
at sight 见票即付 .RQXxw  
at the close 按收市盘 zer&`Vr  
at the opening 按开市盘 m6~ sKJV  
attestation 见证；见证条款 (c
|$+B^*  
at-the-money option 平价期权 Jf%!I  
attorney 受权人；受托代表人 S7?f5ux  
attornment 新拥有人承认书 O+(. 29  
attributable profit 可归属利润 fd!pM4"0  
attributable share value 可归属股份价值 ++J Bbuzj!  
Auckland Stock Exchange 奥克兰证券交易所 .XV]<)<K$  
auction 拍卖 Ak\D6eHcB  
auctioneer 拍卖商 <'>d0:>N  
audit 审计；核数 7':5  
Audit Commission 审计署 (]zl$*k  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ND9n1WZ&x  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 u):%5F/  
audit review 帐目审查 mC{!8WC@k  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 wS F!Xx0  
audited account 审计帐目；经审计的帐目 #K<=xP  
audited annual account 经审计的周年帐目 K]H"qG.K  
audited balance sheet 经审计的资产负债表 z._C*c  
auditor 核数师；核数主任；审计师 d+YVyw.z  
auditor's certificate 核数师证明书；审计师证明书 Q8}TNJsU  
auditor's report 核数师报告；审计师报告 K%[}[.cW  
Aussie bond 澳元债券 1}n)J6m  
austerity budget 紧缩预算 )M&Azbu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }2iKi(io*  
Australia All Ordinaries Index 澳洲所有普通股票指数 +Y
Q)}v  
Australian Dollar [AUD] 澳元 #"=yQZ6Y  
Australian Options Market 澳大利亚期权市场 MYDf`0{$_a  
Australian Securities Commission 澳洲证券事务监察委员会 (x1"uy7_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4t+/
 
Australian Stock Exchange 澳大利亚证券交易所 O)$N}V0  
Austrian Schilling [ATS] 奥地利先令 WQIM2_=M  
authentication 认证；鉴证 GDo)6du
 
authority to purchase 委托购买证；委购书 c"%_]7  
authorization 认可；核准；授权；授权书 Gg}LC+Y  
authorization by direction 指示授权 ?j&~vy= T  
authorization by instruction 指令授权 1eE]4Z4Q  
authorization by warrant 令状授权 JhMrm%  
authorization of unit trust 单位信托的认可 JL]k:i^`A  
authorized agent 指定代理人 dFI.`pB  
authorized capital 法定资本 m&3HFf  
authorized clerk 出市员 xvdnEaWe$  
authorized dealer 认可交易商 2kp|zX(  
authorized financial institution 认可财务机构 :uT fhr  
authorized fund 认可基金 %
4r!7X|O<  
authorized fund house 获授权的基金公司；认可基金公司 =XRgT1>e  
authorized institution 认可机构 .^9/ 0.g8t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 XDrlJvrPL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )'K!)?&d  
authorized insurer 获授权保险人；获认可承保人 Y>dg10=  
authorized investment 特准投资项目 BZ\EqB  
authorized person 获授权人 |$.sB|_ N  
authorized representative 获授权代表 ZaNyNxbp>z  
authorized share capital 法定股本 5Re`D|8
 
automated quotation system 自动报价系统 {R
1Cxt}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] v:J.d5  
自动交易系统〔香港期货交易所有限公司〕 eBYaq!t k  
automatic adjustment mechanism 自动调整机制 ^)C$8:@  
automatic adjustment system 自动调整系统 9sO{1rF  
Automatic Clearing House 自动票据交换所 ;K)?:  
automatic exchange rates accumulation system 自动化汇率累集系统 I).^,%>Z)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wEo-a< (  
automatic teller machine [ATM] 自动柜员机 ]mO+<{{4X  
autopay 自动转帐  jKb=Zkd  
available assets 可用资产 d9[6
kQ]  
available fiscal reserve 现存财政储备 H z< M  
available profit 可用利润 Skk3M?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 VvMU)  
average 平均；平均数；海损 Tl/Dq(8JH  
average basic salary 平均基本薪金 ^Lg
{2hjj  
average consumer expenditure 平均消费开支；一般消费开支 P :7l#/x_  
average cost 平均成本 ('o; M:  
average cost of land production 增辟土地平均成本 w=P<4bdT  
average daily turnover 平均每日成交额 {6=H/g=:i  
average daily wage rate 平均每日工资率 MeK\eZ\  
average expenditure pattern 平均开支模式 9/X v&<Tn  
average growth rate 平均增长率 fbx;-He!  
average net fixed assets 固定资产平均净值 -fSKJo#}|  
average of relatives 相对价格平均数 i/O,`2  
average price 平均价格 &' Nk2{  
average propensity to consume 平均消费倾向；一般消费倾向 $CQwBsYb=  
average propensity to save 平均储蓄倾向；一般储蓄倾向 EbwZZSds1  
average rate 平均率 C(%5,|6  
average revenue 平均收入；平均收益 ,rl <ye*&  
average stock 平均库存；平均存货 RfKxwo|M<  
average yearly rent 平均年租 Bu>yRL=*  
avoidance of double taxation 避免双重课税 'bY|$\I  
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 ae(]9VW  
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