一些有用的会计术语(也不知道发的地方对不对)A

A: "7<4NV@yQ  
A share Ａ股；甲类股份 J5o"JRJ"  
abatement of tax 减税；减扣免税额 -%N (X8  
ABN AMRO Bank N.V. 荷兰银行 tRv#%>fj  
above-the-line expenditure 线上项目支出；经常预算支出 ]DUH_<3"E  
above-the-line receipt 线上项目收入；经常预算收入 Lw#hnLI.  
ABSA Asia Limited 南非联合亚洲有限公司 B\=&v8  
absolute change 绝对数值变更 cKfYkJ)A'  
absolute expenditure 实际开支 m|7g{vHVV  
absolute guideline figure 绝对准则数字 NFSPw`f  
absolute interest 绝对权益 u51/B:+  
absolute order of discharge 绝对破产解除令 hNoN=J  
absolute profit margin 绝对利润幅度 ^Ue.9#9T&g  
absolute value 实值；绝对值 Ci*5E$+\  
absolutely vested interest 绝对既得权益 9/%|#b-z  
absorbed cost 已吸收成本；已分摊成本 N4Lk3]  
absorption 吸收；分摊；合并 ZE
\t{s0  
absorption rate 吸收率；摊配率；分摊率 _N]yI0k(  
ACB Finance Limited 亚洲商业财务有限公司 9]YmP8  
acceptable form of reciprocity 合理的互惠条件 cQ8:;-M   
acceptable rate 适当利率；适当汇率 y1'/@A1  
acceptance agreement 承兑协议 vB Jva8;Q  
acceptance for honour 参加承兑 16+@#d%#p  
acceptor 承兑人；接受人；受票人 K7l{&2>?  
acceptor for honour 参加承兑人 l1:j/[B=  
accident insurance 意外保险 /.?\P#9)  
Accident Insurance Association of Hong Kong 香港意外保险公会 DuE>KX{<!R  
accident insurance scheme 意外保险计划 {0LdLRNZ  
accident year basis 意外年度基准 UF{2Gx  
accommodation 通融；贷款 ,
\m c.80  
accommodation bill 通融票据；空头票据 drZw#b  
accommodation party 汇票代发人 f*
5"Jh@  
account balance 帐户余额；帐户结余 9BY b{<0tS  
account book 帐簿 UB1/FM4
~  
account collected in advance 预收款项 W#wM PsB  
account current book 往来帐簿 "Dk:r/  
account of after-acquired property 事后取得的财产报告 5[R}MhLZ  
account of defaulter 拖欠帐目 TB[vpTC9)  
account payable 应付帐款 E7<:>Uh  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 j>T''Tf  
account receivable 应收帐款 !^7:Rr_  
account receivable report 应收帐款报表 [Vf|4xcD  
account statement 结单；帐单；会计财务报表 #SXXYh-e  
account title 帐户名称；会计科目 B%pvk.`  
accountant's report 会计师报告 Ov|j{}=L=9  
Accountant's Report Rules 会计师报告规则 b?^n'0
 
accounting and auditing procedure 会计与审计程序；会计与核数程序 DEs?xl]zO  
Accounting Arrangements 《会计安排》 /{U{smtdFl  
accounting basis 会计基础 `WB|h)Y  
accounting by Official Receiver 破产管理署署长呈交的帐目 @$*c0. |z  
Accounting Circular 《会计通告》 96.Wfx  
accounting class 会计类别 meL'toaJdQ  
accounting date 记帐日期；会计结算日期 "+WR[-n>\  
accounting for money 款项核算 !eq]V9  
Accounting Officer 会计主任 ^ UzF nW@a  
accounting period 会计报告期；会计期 8tL61x{]  
accounting policy 会计政策；会计方针 xpxm9ySwu  
accounting practice 会计惯例 4 5lg&oO  
accounting principle 会计准则 q-Qws0\v.  
accounting record 会计记录 4_Jdh48-d  
accounting report 会计报告 c5;ROnTm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L$xRn/\  
Accounting Society of China 中国会计学会 -Gpj^aBU  
accounting statement 会计报表 }:mI6zsNj  
accounting system 会计制度；会计系统 _e3'f:  
accounting transaction 会计事项；帐务交易 $!f$R`R^Q\  
accounting treatment 会计处理 h$&XQq0T  
accounting year 会计年度 t5k&xV=~ #  
accretion 增值；添加 )yP>}ME  
accrual 应计项目；应累算数目 zaZ}:N/w(z  
accrual basis 应计制；权责发生制 @}gdOaw  
accrual basis accounting 应计制会计；权责发生制会计 fUXp)0O  
accrue 应累算；应计 kUt9'|9!  
accrued benefit 应累算利益 m&q;.|W  
accrued charges 应计费用 39j d}]e  
accrued cumulative preference share dividend 应累算的累积优先股股息 #r:`bQ0;  
accrued expenses 应累算费用 rA`\we)  
accrued interest payable 应付利息；应计未付利息 .+|DN"PgJ  
accrued interest receivable 应收利息；应计未收利息 hLvv:C@  
accrued right 累算权益 Vk (bU=w  
accruing profit 应累算的利润 5dF=DCZ  
accumulated fiscal reserve 累积财政储备 ,7(/Il9  
accumulated profit 累积利润；滚存溢利 `O{Uz?#*x  
accumulated reserve 累积储备 <@A^C$g  
accumulation of surplus income 累积收益盈余 "!tB";n  
acquired assets 既得资产 3$8}%?i  
acquisition 收购；购置；取得 ="DgrH  
acquisition cost 购置成本 ttnXEF  
acquisition expenses 购置费用 ge[i&,.&z  
acquisition of 100% interest 收购全部股权 ?5Fj]Bk]  
acquisition of control 取得控制权 ["}A#cO652  
acquisition of fixed assets 购置固定资产 Cf7\>U->  
acquisition of shell “买壳” M\&~Dmd  
acquisition price 收购价 UjaC( c  
act of God 天灾 v#|c.<].  
acting partner 执事合伙人 z aF0nov  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >I?
Mi{'a  
active partner 积极参与的合伙人 VO Qt{v{1|  
active trading 交投活跃 .y
/b$|d,  
actual circulation 实际流通 $D5U
#  
actual cost 实际成本 h+UscdUl  
actual expenditure 实际开支；实际支出 |pqpF?h5|  
actual income 实际入息；实际收入；实际收益 )US/bC!M$  
actual market 现货市场 AG7}$O.  
actual price 现货价；实际价格 }dUC^04  
actual profit 实际利润 9pcf jx..  
actual quotation 实盘；实际价位；实际报价 d_+8=nh3  
actual year basis 按实际年度计算 C]fTV{  
actuals 实货 )^N8L<  
actuarial investigation 精算调查 VK;x6*Y  
actuarial principle 精算原则 0UJ`<Bfd  
actuarial report 精算师报告 [,^dM:E/  
Actuarial Society of Hong Kong 香港精算学会 3ms/v:\  
actuarial valuation 精算师估值 CD_f[u  
actuary 精算师 \z9?rvT:  
ad referendum agreement 暂定协议；有待覆核的协定 (;&?B.<\:  
ad valorem duty 从价税；按值征税 R3n&o%$*  
ad valorem duty system 从价税制 Y:,R7EO{!  
ad valorem fee 从价费 }i&dZTBGW  
ad valorem tariff 从价关税 dSVu_*y  
additional allowance 额外免税额 k~f+LO  
additional amount for unexpired risk 未过期风险的额外款额 +{%(
_<  
additional assessable profit 补加应评税利润 V|\A?   
additional assessment 补加评税
$>=Nb~t!/  
additional commitment 额外承担 0 '7s  
additional commitment vote 额外承担拨款 ^Nw]'e3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Jche79B  
additional dependent parent allowance 供养父母额外免税额 o%%x'uC  
additional provision 额外拨款 i4n b#  
additional stamp duty 附加印花税 Oq,
.Kz  
additional tax 补加税罚款；补加税款 ]7kGHIJ|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 s;s-6%p  
adjudged bankrupt 被裁定破产 Hi_Al,j:  
adjudicated bankrupt 裁定破产人 RYl3txw  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _[i=TqVmf  
adjudication of bankruptcy 裁定破产；宣告破产 NP`s[  
adjudication of insolvency 裁定无力偿还债务 15o.j!S  
adjusted actual 经调整的实数；调整后的实数 W \}}gIEM+  
adjusted current assets 经调整的流动资产；调整后的流动资产 7;'.5,-3c  
adjusted figure 经调整的数字；调整后的数额 S7ehk*`  
adjusted liabilities 经调整的负债；调整后的负债 S}^s5ztm  
adjusted loss 经调整的亏损；调整后的亏损 I~LQ1_  
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 F/*f
QAa"  
adjusted profit 经调整的利润；调整后的利润 kA%OF*%|6  
adjusted surplus 经调整的盈余额；调整后的盈余额 .k`*$1?73x  
adjusted value 经调整的价值；调整后的价值 z<6P3x|  
adjustment 调整；修订；理算〔保险〕 }c4E 2c  
adjustment centre 调剂中心 +?Jk@lE<  
adjustment lag 调整过程的时间差距；调整时差 gAA %x7  
adjustment mechanism 调整机制 T[h}A"yK;  
adjustment of loss 亏损调整 -\'.JA_  
adjustment process 调整过程；调整程序 qTHg[sME  
adjustment range 调整幅度 &JhIn%=-  
administered exchange rate 受管制汇率 -ouJf}#R  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kgI=0W>  
administration expenses 行政费用 pq?[wp"  
administration fee 手续费；行政费 n,jE#Z.D  
administration in bankruptcy 破产管理 f=_?<I{  
administration order 遗产管理令 IHbow0'  
administrator 管理人；遗产管理人 cm@oun  
administrator of the estate 遗产管理人 1LE^dS^V  
admission of debt 债项承认书 *OOa)P{^D  
admission of proof 接纳债权证明 .8qzU47E  
advance 放贷款项；垫付款项；预支款项；预付款项 EO/cW<uV'  
advance account 暂支帐目；预付款帐户 RO$@>vL  
advance compensation 预付补偿金 s$>m0^  
advance from shareholder 股东垫款 :+ 9Ft>  
advance pending reimbursement 预支以待日后付还 R%N#G<^R  
advanced economy 先进经济体系 V> a3V'  
advancement 预付；预付财产 Z"~6yF  
advances warrant 垫款令 ,}IER  
advancing 贷出 P}+|`>L  
adverse balance 逆差 xUo)_P\_  
adverse exchange 逆汇 ,rFLpQl  
advertisement addressed to shareholders 在报章刊登的致股东通告 #~URLN  
advice for collection 托收通知书 ro&Y7m  
advice of drawing 提款通知书；汇票通知书 9hR:y.  
advice of payment 付款通知 K~Au?\{  
Advisory Committee [Securities and Futures Commission] r,.95@  
谘询委员会〔证券及期货事务监察委员会〕 [> &+*c  
Advisory Committee on Diversification 经济多元化谘询委员会 ?X_0Iy}1  
affidavit 誓章；遗产申报誓章 Fm$n@RbX  
affidavit of no receipt 述明无收款的誓章 L2>?m`
wp  
affiliate 联号；联营公司；附属公司 hw ;dm  
affiliated company 附属公司；联号；联营公司 *T>#zR{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 =!S@tuY  
affordability 负担能力 ADyNNMcx  
African Development Bank [AfDB] 非洲开发银行 i[ Gw7'f  
after-acquired property 事后取得的财产 !v5sWVVR  
after-hours dealing 市后交易 _N,KHxsG8B  
after-tax profit 税后盈利；税后利润；税后溢利 }`9fZK{. @  
agency agreement 代理协议 e(n2+S#N  
agency expenses 代理机构的开支 RM^?&PM85  
agency fee 代理费 0$"Q&5Y  
Agency Law 《代理法》 Nx4DC  
agent 代理人；承销人 c;21i;&,9  
agent of company 公司代理人
8g# Y  
agent's fee 代理人费；经纪费 v[,v{5b  
aggregate 总计；总数；总体数字 @8M'<tr<z  
aggregate amount 总款额；总额 o >Rw}R  
aggregate assets and liabilities 总体资产与负债 v;bM.
OL  
aggregate at constant price 按固定价格计算的总体数字 RRI>bh]  
aggregate demand 总需求 EAC(^+15K  
aggregate gross position 总持仓量 nF. ;LM  
aggregate limit 总限额 yo?g"vbE  
aggregate of salaries tax 合计薪俸税 U| 41u4)D  
aggregate performance 总体表现；总体业绩 0l(E!d8&
'  
aggregate supply 总体供应 2yJ7]+Jd7Y  
aggregate surplus 总盈余 p9&gEW  
aggregate total 整体总额 3)C6OF>7  
aggregate value 总值；合计价值 nz&b5Xb2  
aggregated basis 合计基准 dEQReD  
aggregated net chargeable income 合计应课税入息实额
8V=HyF#  
aggregation 合并计算；合计；总和 v E3{H  
aggregation of incomes of husband and wife 夫妇入息合并计算 !X\sQNp  
aggregation of property 财产的总和 0{"dI;b%  
agio 差价；贴水 np`gcj#  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 k5fH;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment f0cYvL]  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 }P&1s,S8J#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *C3u
Miz  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 oz
\{9Lwc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1F3QI|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 M5T=Fj86  
agreement for a settlement 授产协议 :\1rQT  
agreement for assignment 转让协议 Lem\UD$D`  
agreement for sale 售卖协议；买卖协议 (:&&;]sI  
agreement for sale and purchase 买卖协议 X|-v0 f  
agreement for the payment of interest 支付利息协议 (5Z8zNH`3  
agreement for the repayment of money 还款协议 8g# c%eZ  
agreement of reinsurance 再保险协议 c6?c>*z  
Agricultural Bank of China 中国农业银行 V(lK`dY  
air passenger departure tax 飞机乘客离境税 GG@I!2,_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
YoV^xl6g  
airport tax 机场税 7zJrT5   
alcohol duty 酒精税 F,L82N6\U  
alienation 让与；让渡；转让 R<y Nv  
alimony 生活费；赡养费 SmT+L,:D  
All Ordinaries Index [AOI] 所有普通股指数 6:|!1Pg5  
all risks 全险；综合险 <i{m.pR>  
All Sales Record for Stock Market 《股票市场成交报告》 8`AcS|k  
Allied Capital Resources Limited 新联财务有限公司 uGuc._}=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Yn I
M-  
allocation letter 拨款信件 ~>N`<S  
allocation of fund 分配款项；预留款项 mc0sdb,c$  
allocation of profit 利润分配；溢利分配 3ZW/$KP/  
allocation warrant 拨款令 tf$PaA  
allotment 分配；配股 12:h49AP  
allotment notice 股份配售通知；配股通知 Y91 e1PsV  
allotment of shares 股份分配 `zElB
D  
allowable 可获宽免；免税的 Pg*?[^*  
allowable business loss 可扣除的营业亏损 abTDa6 /`v  
allowable expenses 可扣税的支出 |aI|yq)  
allowance 免税额；津贴；备抵；准备金 IL+#ynC  
allowance for debts 债项的免税额 
4DQ07w  
allowance for depreciation by wear and tear 耗损折旧免税额 bK_0NrXP  
allowance for funeral expenses 殡殓费的免税额 9D{u,Q V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l#2r.q^$|  
allowance for repairs and outgoings 修葺及支出方面的免税额 #[k~RYS3  
allowance to debtor 给债务人的津贴 eHVdZ'%x  
alteration of capital 资本更改 r!=]Q}`F  
alternate trustee 候补受托人 ;1{iF2jZ:  
amalgamation 合并 %Lh-aP{[e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wE,=%?"  
ambit of charges 征税范围；收费范围 I<D&,LFH*w  
amended valuation 经修订的估值 2cs?("8e%  
American Commodities Exchange 美国商品交易所 aJK-O"0/  
American Express Bank Limited 美国运通银行 S 0R8'Y  
American Stock Exchange 美国证券交易所 [Vrc:%Jk  
amortization 摊销 ;-3h~k  
amount due from banks 存放银行同业的款项 i63`B+L{  
amount due from banks abroad 存放海外银行同业的款项 9_J!s  
amount due from holding companies 控股公司欠款 N<L$gw+)$D  
amount due from local banks 存放本港银行同业的款项 c*S#UD+  
amount due to banks 银行同业的存款 bGGeg%7  
amount due to banks abroad 海外银行同业的存款 4B:\  
amount due to holding companies 控股公司存款 &57qjA,8<  
amount due to local banks 本港银行同业的存款 sowbg<D  
amount due to outport banks 外埠银行同业的存款 `!UaScM  
amount for note issue 发行纸币的款额 tIi!*u  
amount of bond 担保契据的款额 t/v@vJ`vSH  
amount of consideration 代价款额 \b_-mnN"  
amount of contribution 供款数额 G]L0eV  
amount of indebtedness 负债款额 ) >>u|#@z  
amount of principal of the loan 贷款本金额 92P,:2`a  
amount of rates chargeable 应征差饷数额 VR
tbHam  
amount of share capital 股本额 &%|xc{i  
amount of sums assured 承保款额 %-h7Z3YcN  
amount of variation 变动幅度 x\Nhix}1D  
amount of vote 拨款数额 17V\2=Io  
amount payable 应付款额 c^
ixdk  
amount receivable 应收款额 !pd7@FwC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x><zGXvvp|  
analysis 分析 X)FL[RO%q  
ancillary risk 附属风险 _N>wzkJ  
annual account 周年帐目；周年帐目报表；年度决算；年结 kN'|,eKH4  
annual accounting date 年结日期 7j@^+rkr3f  
annual allowance 每年免税额；年积金；年度津贴；年津 LFEp  
annual balance 年度余额 zrLhQ3V#>  
annual disposable income 每年可动用收入 YYTO,4  
annual estimates 周年预算 (/T+Wpy?  
annual fee 年费 XoDJzrL#  
annual general meeting 周年大会  )x$!K[=  
annual growth rate 年增率；每年增长率 ,3wI~j=  
annual long-term supplement 长期个案每年补助金 oS[W*\7'!  
annual pensionable emolument 可供计算退休金的年薪 [TRGIGtq  
annual report 年报 Bv;I0i:_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $se !8s"  
annual return 周年报表；周年申报表；每年报税表格 Y;fuh[#  
Annual Return Rules 《周年报表规则》 Am2*-  
annual review of consumer prices 每年消费物价回顾 S9OxI$6Y  
annual roll-forward basis 逐年延展方式 hVlyEsLg  
annual salary 年薪 2B6^]pSk  
annual statement 年度报表；年度决算表
EG F:xl  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 aj&\CJ  
annuitant 年金受益人 yQu vW$  
annuity 年金 `^O'V}T  
annuity contract 年金合约 P/FrE~  
annuity on human life 人寿年金 =^BqWC2~  
antecedent debt 先前的债项 o8w-$ Qb  
ante-dated cheque 倒填日期支票 >=4sPF)  
anticipated expenditure 预期开支 NY~ dM\  
anticipated net profit 预期纯利 "F&Tnhh4  
anticipated revenue 预期收入 LTg?5GwD\j  
anti-inflation measure 反通货膨胀措施 l9]o\JFXk  
anti-inflationary stance 反通货膨胀立场 |C~Sr#6)7  
apparent deficit 表面赤字 EwTS!gL  
apparent financial solvency 表面偿债能力 b2a'KczV  
apparent partner 表面合伙人 G i$  
application for personal assessment 个人入息课税申请书 * zd.  
application of fund 资金应用 ,)Yao;Cvd  
application to release as liquidator and to destruct the books of accounts and documents 5?^]1P_  
申请免除清盘人职务及毁灭帐簿与文件 MNkKy(Za  
appointed actuary 委任精算师 cge-'/8w%  
appointed auditor 委任核数师；委任审计师 $`^H:Djr  
appointed trustee 委任的受托人 Zn?8\  
appointer 委任人 "EJ\]S]$X  
apportioned pro rata 按比例分摊 60~v t04  
apportionment 分配；分摊 "\NF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OpYmTep#T\  
apportionment formula 分摊方程式 .?A'6  
apportionment of estate duty 遗产税的分摊 HkW/G[7x&  
appraisal 估价；评估 f&K}IM8& #  
appreciable growth 可观增长 Q]!6uA$A  
appreciable impact 显着影响 !.9l4@z#  
appreciable increase 可观增长 kJ/+IGV^v  
appreciation 增值；升值 eT;AAGql  
appreciation against other currencies 相对其他货币升值 ?(
]a*~rx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l#b:^3  
appreciation tax 增值税 Vz%"9`r  
appropriation 拨款；拨用；拨付 wh9L(0  
appropriation account 拨款帐目 >r~0SMQr  
Appropriation Bill 拨款法案 #X4LLS]VV  
appropriation-in-aid system 补助拨款办法 !$xzAX,  
approved assets 核准资产 Q%rVo4M#2  
approved basket stock 认可一篮子证券 #1MKEfv(~  
approved budget 核准预算 C,[L/!  
approved charitable donation 认可慈善捐款 [.M  
approved charitable institution 认可慈善机构 ty':`)  
approved currency 核准货币；认可货币 ;9K[~  
approved estimates 核准预算 >Ja0hS{*  
approved estimates of expenditure 核准开支预算 fv:L\N1u  
approved overseas insurer 核准海外保险人 3)dP7rmZ  
approved overseas trust company 核准海外信托公司 cvxIp#FbW  
approved pooled investment fund 核准汇集投资基金 QT_Srw@  
approved provident fund scheme 认可公积金计划 [70Y,,w  
approved provision 核准拨款 Mk<m6E$L  
approved redeemable share 核准可赎回股份
IT,"8s  
approved regional stock 认可地区性证券 FSv1X  
approved retirement scheme 认可退休金计划 %cS#+aK6M'  
approved subordinated loan 核准附属贷款 ,KT<4  
arbitrage 套戥；套汇；套利 6tX.(/+L  
arbitrageur 套戥者；套汇者 ~H
s=z$  
arbitrary amount 临时款项 9_eS`,'  
arrangement 措施；安排；协定 e!6eZ)l  
arrears 欠款 ubD#I{~J  
arrears of pay 欠付薪酬 OO$|9`a  
arrears of revenue 逾期未收税款；逾期未收的帐项 :#qUMiu$  
articles of association 组织章程；组织细则；组织章程细则 r|M'TA~:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ohtT O]\  
ascertainment of profit 确定利润 
D^$]>-^  
"Asia Clear" “亚洲结算系统” #&k8TY  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 gEE9/\>%-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ; /=
L  
Asian Development Fund [ADF] 亚洲发展基金 u]R$]&<  
Asian dollar bond 亚洲美元债券 *JwFD^<j  
Asian dollar market 亚洲美元市场 *}7U`Aa  
Asian dollar rate 亚洲美元利率 4yhcK&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 O(o
dNQy~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 :sFo  
asked price 沽盘；喊价；索价；卖方报价 &
ryiG  
assessable income 应评税入息 0"4J"q]&  
assessable loss 应评税亏损 5H~@^!7t  
assessable profit 应评税利润 >;m{{nj  
assessable value 应评税值 (:JjQ`i  
assessed profit 估定利润 Ln:lC( '  
assessed value 经评估价值 0Qt~K#mr/  
assessment 评税；评定；估价；评税单 R!9qQn?  
assessment number 评税编号；估价编号 3zbXAR*  
assessment of additional tax 补加税评税 v C^>p5F  
assessment of performance 业绩评估；实绩评价 9g96 d-  
Assessor 评税主任 ci;&CHa  
asset price bubbles 资产价格泡沫 jBS'g{y-!  
asset-backed securities 具资产保证的证券 Ny]lvgu9X  
assets accretion 资产增值 \` &ej{  
assets and liabilities 资产与负债 Bf/|{@  
assets betterment statement 资产递增表；资产改进表 Rw/Ciw2@?  
assets lending 实物放款；有抵押贷款 nVNs][  
assets of the company passing on the death 死者去世时转移的公司资产 _$!`VA%  
assets pledged as security for liabilities 用作负债抵押的资产 lelMt=  
assets portfolio 资产投资组合 SGQDro=l  
assets price 资产价格 =ydpU<aS  
assets quality 资产质素 <W?WUF  
assets realization 资产变现 ssPI$IRg!  
assets refinancing arrangement 资产再集资安排 &h\7^=s.  
assets securitization 资产证券化 QOd!]*W`?m  
assets situated outside Hong Kong 在香港以外地方的资产 'g2vX&=$A  
assets stripping 削减资产；拆卖资产 s_TD4~ $  
assets value 资产值 9+t=|  
assignee 承让人  K,6OGsh  
assignment 转让；转让书；转让契 (N7O+3+G  
assignment of interest 权益转让 ve6x/ PD  
assignment of letters patent and trade mark 专利证书及商标转让 \,hrk~4U;(  
assignment of property 物业转让；物业转让书 #.o0mguU  
assignment right 转让权 4Q$!c{Y r  
assignor 转让人 2!BsEvB(  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 6oYIQ'hc  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 / xs9.w8-  
associate member 附属会员 7pz\ScSe  
associated body corporate 相联法人团体 @\!ww/QT  
associated company 相联公司；联属公司 .5]{M\aA  
associated corporation 相联法团 n?}5!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1b8
c67j[  
公认会计师公会〔英国〕 Jb9F=s+  
Association of Futures Exchange Brokers 香港期货经纪协会 ~+=E"9O
o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4Mi~1iZj  
association of underwriters 承保人组织 !M,h79NM  
assumption of control 接管 U[bgu#P;  
assurance 担保；保险；转易；转易书 0_Lm#fE U  
assurance of interest 权益的转易 zPHy2H$28  
at 19XX price 按一九ＸＸ年价格计算 [#>{4qY2  
at a discount 按赔价计算；按贴水价格计算；打折扣 sSz%V[XWL  
at a premium 按溢价计算；按升水价格计算 86y%=!bS  
at call 通知付款；按通知 I'?6~Sn3  
at constant market price 按固定市价计算 =E!x~S;N  
at constant price 按固定价格计算 a&N%|b K  
at cost 按成本计算 ? -CV %l  
at current market price 按当时市价计算；按现时市价计算 
oCbpK  
at current price 按当时价格计算；按现时价格计算 jx'
2N~$  
at factor cost 按要素成本计算；按生产要素成本计算 V'C-'Ythwf  
at money-of-the-day price 按付款当日价格计算 QE3ryD  
at or better 按指定或较佳价位〔买卖指令〕 x_k S g  
at par 按面值计算；平价 <$Ztik1  
at sight 见票即付 &lq^dFP&Su  
at the close 按收市盘 + LS3T^  
at the opening 按开市盘 _=?2 3
 
attestation 见证；见证条款 z|Ap\[GS  
at-the-money option 平价期权 EQ/^&  
attorney 受权人；受托代表人 %6Rn4J^^  
attornment 新拥有人承认书 `/0u{[  
attributable profit 可归属利润 }s(C^0x  
attributable share value 可归属股份价值 1TIlIN
lJ  
Auckland Stock Exchange 奥克兰证券交易所 Ww=O=c5uOu  
auction 拍卖 %EWq2'/5  
auctioneer 拍卖商 :pb67Al29  
audit 审计；核数 Qww^P/vm  
Audit Commission 审计署 3T?f5+@I  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 'u1=XX h  
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〕 +v!v[qn  
audit review 帐目审查 Hsgy'X%om  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 TOrMXcn!/  
audited account 审计帐目；经审计的帐目 0d";Hh:  
audited annual account 经审计的周年帐目 e62y  
audited balance sheet 经审计的资产负债表 _;7fraqX  
auditor 核数师；核数主任；审计师 Li]k7w?H  
auditor's certificate 核数师证明书；审计师证明书 O2% `2h  
auditor's report 核数师报告；审计师报告 =q5@
,wN^  
Aussie bond 澳元债券 G0pBR]_5z$  
austerity budget 紧缩预算 TW2Z=ks=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x2@,9OUx  
Australia All Ordinaries Index 澳洲所有普通股票指数 $ o" L;j  
Australian Dollar [AUD] 澳元 SHwRX? B|  
Australian Options Market 澳大利亚期权市场 +YuzpuxjJ  
Australian Securities Commission 澳洲证券事务监察委员会 Q-(Dk?z{  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 DFc [z"[  
Australian Stock Exchange 澳大利亚证券交易所 F3Dt7q  
Austrian Schilling [ATS] 奥地利先令 2kVp_=c  
authentication 认证；鉴证 A4 5m)wQ  
authority to purchase 委托购买证；委购书
Mc:bU  
authorization 认可；核准；授权；授权书 3p&jLFphL  
authorization by direction 指示授权 ||XIWKF<n2  
authorization by instruction 指令授权 nEyIt&>9  
authorization by warrant 令状授权 *Q5x1!#z#  
authorization of unit trust 单位信托的认可 Z}+yI,  
authorized agent 指定代理人 6"+8M 3M l  
authorized capital 法定资本 /BT1oWi1y  
authorized clerk 出市员 z&>|*C.Y  
authorized dealer 认可交易商 rH.gF43O:  
authorized financial institution 认可财务机构 p1~*;;F  
authorized fund 认可基金 6g~+( ({lQ  
authorized fund house 获授权的基金公司；认可基金公司 D^|7#b,zcH  
authorized institution 认可机构 G5;V.#"Z[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Dkw*Je#6PX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Z\'wm'  
authorized insurer 获授权保险人；获认可承保人 PtqGX=u  
authorized investment 特准投资项目 8 URj1
W  
authorized person 获授权人 :!']p2B  
authorized representative 获授权代表 :~D];m  
authorized share capital 法定股本 U!0E_J  
automated quotation system 自动报价系统 hbfsHT  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] p-Pz=Cx-  
自动交易系统〔香港期货交易所有限公司〕 [;FofuZ  
automatic adjustment mechanism 自动调整机制 ?@DNsVwb  
automatic adjustment system 自动调整系统 nj  
Automatic Clearing House 自动票据交换所 oq. r\r  
automatic exchange rates accumulation system 自动化汇率累集系统 ??(Kwtx{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 qv uxhzF  
automatic teller machine [ATM] 自动柜员机 '?8Tx&}U8  
autopay 自动转帐 # 66e@  
available assets 可用资产 >XnO&h
W  
available fiscal reserve 现存财政储备 Um\0i;7 ~4  
available profit 可用利润 ;ctU&`  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;cLUnsB\  
average 平均；平均数；海损 6__K#r  
average basic salary 平均基本薪金 i.M2E$b|  
average consumer expenditure 平均消费开支；一般消费开支 G0/>8_Q>Nr  
average cost 平均成本 akCIa'>t  
average cost of land production 增辟土地平均成本 (u9Zk~)F  
average daily turnover 平均每日成交额 ($SLb
6  
average daily wage rate 平均每日工资率 7E~4)k0<  
average expenditure pattern 平均开支模式 ?:/|d\,7@  
average growth rate 平均增长率 <m]wi7  
average net fixed assets 固定资产平均净值 CV3DMA  
average of relatives 相对价格平均数 lhxdx   
average price 平均价格 S(w\ZC  
average propensity to consume 平均消费倾向；一般消费倾向 !W~<q{VTs  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nvH|Ngg Q  
average rate 平均率 ) Fx?%  
average revenue 平均收入；平均收益 3e 73l  
average stock 平均库存；平均存货 uy9!qk  
average yearly rent 平均年租 ]Uh1l.O  
avoidance of double taxation 避免双重课税 ="dDA/,$VS  
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 .Q[yD<)Ubs  
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