一些有用的会计术语(也不知道发的地方对不对)A

A: ASS<XNP  
A share Ａ股；甲类股份 )Zvn{  
abatement of tax 减税；减扣免税额 mphs^k< Z  
ABN AMRO Bank N.V. 荷兰银行 So NgDFD  
above-the-line expenditure 线上项目支出；经常预算支出 wG 5H^>6u>  
above-the-line receipt 线上项目收入；经常预算收入 x` 4|^u  
ABSA Asia Limited 南非联合亚洲有限公司 }y|_v^  
absolute change 绝对数值变更 0LWV.OIIC  
absolute expenditure 实际开支 5 yL"=3&+  
absolute guideline figure 绝对准则数字 t,5AoK/NL9  
absolute interest 绝对权益 `j6O  
absolute order of discharge 绝对破产解除令 k c L +  
absolute profit margin 绝对利润幅度 sEa|2$  
absolute value 实值；绝对值 w!UIz[ajI  
absolutely vested interest 绝对既得权益 t4zKI~cO  
absorbed cost 已吸收成本；已分摊成本 rB =c
  
absorption 吸收；分摊；合并 9]S;%:64  
absorption rate 吸收率；摊配率；分摊率 ^Y"|2 :  
ACB Finance Limited 亚洲商业财务有限公司 2"
Ki5  
acceptable form of reciprocity 合理的互惠条件 |kHzp^S  
acceptable rate 适当利率；适当汇率 g s%[Cv  
acceptance agreement 承兑协议 9 b&HqkXX  
acceptance for honour 参加承兑 5N#Sic M  
acceptor 承兑人；接受人；受票人 wWJM./y  
acceptor for honour 参加承兑人 /p{$HkVw  
accident insurance 意外保险 tY`%vI [  
Accident Insurance Association of Hong Kong 香港意外保险公会 1:Raa5  
accident insurance scheme 意外保险计划 9+'*  
accident year basis 意外年度基准 `$] ZT>&  
accommodation 通融；贷款 RbEtNwG@c  
accommodation bill 通融票据；空头票据 fc^d3wH0L  
accommodation party 汇票代发人 *kNXju  
account balance 帐户余额；帐户结余 F,xFeq$/{  
account book 帐簿 fTI~wF8!  
account collected in advance 预收款项 'Y5l3xQk  
account current book 往来帐簿 [58qC:  
account of after-acquired property 事后取得的财产报告 JF9r[%  
account of defaulter 拖欠帐目 z|m-nIM  
account payable 应付帐款 9,wU[=.0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1{CVd m<9  
account receivable 应收帐款 :
D  
account receivable report 应收帐款报表 xtd1>|  
account statement 结单；帐单；会计财务报表 ?fvK<0S`  
account title 帐户名称；会计科目 : UDh{GQ*  
accountant's report 会计师报告 ?,UO$#Xm  
Accountant's Report Rules 会计师报告规则 ugQySg>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 6$5SS#  
Accounting Arrangements 《会计安排》 TxmKmZ u  
accounting basis 会计基础 QqB9I-_  
accounting by Official Receiver 破产管理署署长呈交的帐目 MgQb"
qx  
Accounting Circular 《会计通告》 Dp;6CGYl?  
accounting class 会计类别 #D Oui]  
accounting date 记帐日期；会计结算日期 4nD U-P#f  
accounting for money 款项核算 z?g\w6  
Accounting Officer 会计主任 Ft 2u&Rtx  
accounting period 会计报告期；会计期 *|.-y->  
accounting policy 会计政策；会计方针 =\x(Rs3  
accounting practice 会计惯例 \r&9PkHWo  
accounting principle 会计准则 KqWt4{\8v`  
accounting record 会计记录 /~_,p,:aP  
accounting report 会计报告 @HP7$
U"  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 T']G:jkb  
Accounting Society of China 中国会计学会 XjJ[7"hs*  
accounting statement 会计报表 %g=SkQ&d  
accounting system 会计制度；会计系统 1|H(q  
accounting transaction 会计事项；帐务交易 j%Z%_{6Ds*  
accounting treatment 会计处理  pytF K)U  
accounting year 会计年度 KOVR=``"/  
accretion 增值；添加 ivP#qM1*;  
accrual 应计项目；应累算数目 njBK{  
accrual basis 应计制；权责发生制 Q1u/QA:z7  
accrual basis accounting 应计制会计；权责发生制会计 m7.6;k.  
accrue 应累算；应计 qku!Mg  
accrued benefit 应累算利益 ;Km74!.e7  
accrued charges 应计费用 qBcwM=R3P  
accrued cumulative preference share dividend 应累算的累积优先股股息 vC%8-;8{H  
accrued expenses 应累算费用 g+/m:(7[s|  
accrued interest payable 应付利息；应计未付利息 uxD$dd?  
accrued interest receivable 应收利息；应计未收利息 T8-,t];i  
accrued right 累算权益 SR
*KZ1U  
accruing profit 应累算的利润 {|/y/xYgy'  
accumulated fiscal reserve 累积财政储备 K_[B@( Xl  
accumulated profit 累积利润；滚存溢利 ;wj8:9 ;  
accumulated reserve 累积储备 ^mCKRWOP'  
accumulation of surplus income 累积收益盈余 K}9c$C4  
acquired assets 既得资产 Z-rHYfa4  
acquisition 收购；购置；取得 h5VZ-v_j  
acquisition cost 购置成本 #^eXnhj9  
acquisition expenses 购置费用 }J|Pd3Q Sf  
acquisition of 100% interest 收购全部股权 xjg(}w  
acquisition of control 取得控制权 }\/ 3B_X6N  
acquisition of fixed assets 购置固定资产 zpBkP-%}E  
acquisition of shell “买壳” oS Apa  
acquisition price 收购价 p1B~F  
act of God 天灾 2s<uT  
acting partner 执事合伙人 db0]D\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ])H[>.?K  
active partner 积极参与的合伙人 VJ()sbl{k  
active trading 交投活跃 &BS*C} },  
actual circulation 实际流通 rM{V>s:N  
actual cost 实际成本 {<y.G1<.  
actual expenditure 实际开支；实际支出 acdF5ch@  
actual income 实际入息；实际收入；实际收益 ="__*J#nze  
actual market 现货市场 6
z ,nt  
actual price 现货价；实际价格 WHKe\8zWq  
actual profit 实际利润 <X~P62<  
actual quotation 实盘；实际价位；实际报价 ,RIC _26  
actual year basis 按实际年度计算 ERz{, >
G?  
actuals 实货 #/LU@+  
actuarial investigation 精算调查 )HJ#|JpxC  
actuarial principle 精算原则 u5E\wRn  
actuarial report 精算师报告 t @vb3  
Actuarial Society of Hong Kong 香港精算学会 n|AV7c  
actuarial valuation 精算师估值 `T(T]^C98  
actuary 精算师 ?Oyps7hXx  
ad referendum agreement 暂定协议；有待覆核的协定 qM8"* dL  
ad valorem duty 从价税；按值征税 *dmS'/  
ad valorem duty system 从价税制 c%vtg.A  
ad valorem fee 从价费 o%sx(g=q6  
ad valorem tariff 从价关税 Hh{pp ^  
additional allowance 额外免税额 %+0V0.  
additional amount for unexpired risk 未过期风险的额外款额 l[u=_uaYl  
additional assessable profit 补加应评税利润 <%GfF![v  
additional assessment 补加评税 >N8*O3  
additional commitment 额外承担 1X
PYI  
additional commitment vote 额外承担拨款 /YHAU5N/}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $BUm,  
additional dependent parent allowance 供养父母额外免税额 lXOT>$qR<  
additional provision 额外拨款 E2u9>m4_J  
additional stamp duty 附加印花税 EUjA-L(  
additional tax 补加税罚款；补加税款 GW\66$|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $i]G'fj  
adjudged bankrupt 被裁定破产 jU0E=;1  
adjudicated bankrupt 裁定破产人 L.
DD  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ,Aw Z%  
adjudication of bankruptcy 裁定破产；宣告破产 W\5PsGUsv  
adjudication of insolvency 裁定无力偿还债务  /wT<p  
adjusted actual 经调整的实数；调整后的实数 r}i}4
K[1  
adjusted current assets 经调整的流动资产；调整后的流动资产 W@FSQ8b>$m  
adjusted figure 经调整的数字；调整后的数额 #b
wGDF  
adjusted liabilities 经调整的负债；调整后的负债 t+Au6/Dx?  
adjusted loss 经调整的亏损；调整后的亏损 |*n B2  
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 ,Vfjt=6]}  
adjusted profit 经调整的利润；调整后的利润 )];Bo.QA  
adjusted surplus 经调整的盈余额；调整后的盈余额 FL E3LH  
adjusted value 经调整的价值；调整后的价值 P^[y~I#{  
adjustment 调整；修订；理算〔保险〕 _bn "c@s  
adjustment centre 调剂中心 9
>9,  
adjustment lag 调整过程的时间差距；调整时差 yV
?qX\~*  
adjustment mechanism 调整机制 2uLBk<m5c  
adjustment of loss 亏损调整 O b'Br
  
adjustment process 调整过程；调整程序 PWk\#dJN&  
adjustment range 调整幅度 C2C1 @=w  
administered exchange rate 受管制汇率 X+kgx!u'y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 YDYN#Ob(;  
administration expenses 行政费用 l!mx,O`  
administration fee 手续费；行政费 @UQ421Z`  
administration in bankruptcy 破产管理 $Ts;o  
administration order 遗产管理令 i|[**P  
administrator 管理人；遗产管理人 ],s{%a5wC  
administrator of the estate 遗产管理人 3@42uG>  
admission of debt 债项承认书 5 BLAa1  
admission of proof 接纳债权证明 [,56oMd~  
advance 放贷款项；垫付款项；预支款项；预付款项 l
KG' KR.  
advance account 暂支帐目；预付款帐户
 )fQ1U  
advance compensation 预付补偿金 mI'&!@WG  
advance from shareholder 股东垫款 6uIgyO*;k  
advance pending reimbursement 预支以待日后付还 +E-CsNAZ*"  
advanced economy 先进经济体系 $:RR1.Tv  
advancement 预付；预付财产 :}z`4S@b  
advances warrant 垫款令 JFFluL=-  
advancing 贷出 <b:xyHS  
adverse balance 逆差 7~Z(dTdSG  
adverse exchange 逆汇 (0E<Fz V  
advertisement addressed to shareholders 在报章刊登的致股东通告 b3Qk;yz  
advice for collection 托收通知书 '<{Jlz(u9  
advice of drawing 提款通知书；汇票通知书 `j8pgnY>5~  
advice of payment 付款通知 }0,dG4Oo=  
Advisory Committee [Securities and Futures Commission] 3~1Gts  
谘询委员会〔证券及期货事务监察委员会〕 mDx=n.lIz  
Advisory Committee on Diversification 经济多元化谘询委员会 1gQ_76Yck  
affidavit 誓章；遗产申报誓章 HD'adj_,  
affidavit of no receipt 述明无收款的誓章 @FZbp  
affiliate 联号；联营公司；附属公司 0Wj,=9q  
affiliated company 附属公司；联号；联营公司 RsYMw3)G  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ! (Q[[M  
affordability 负担能力 (67byO{  
African Development Bank [AfDB] 非洲开发银行 td7Of(k'  
after-acquired property 事后取得的财产 sI.p( -KQ  
after-hours dealing 市后交易 BA[ uO3\4  
after-tax profit 税后盈利；税后利润；税后溢利 pu5%$}dBE  
agency agreement 代理协议 %JgdLn
QE  
agency expenses 代理机构的开支 Kq5i8L
=u  
agency fee 代理费 pHXs+Ysw+  
Agency Law 《代理法》
P\WFm   
agent 代理人；承销人 <HtGp6q  
agent of company 公司代理人 =R
<92v  
agent's fee 代理人费；经纪费 6_:I~TTX  
aggregate 总计；总数；总体数字 Fv*Et-8tN5  
aggregate amount 总款额；总额 W1521:  
aggregate assets and liabilities 总体资产与负债 1nw\?r2  
aggregate at constant price 按固定价格计算的总体数字 TF9A4  
aggregate demand 总需求 4/%Y@Z5
 
aggregate gross position 总持仓量 nRvaCAt^  
aggregate limit 总限额 yj=OR|v  
aggregate of salaries tax 合计薪俸税 E]v?:!!ds  
aggregate performance 总体表现；总体业绩 4jSYR#Hqp`  
aggregate supply 总体供应 W*
%(J$E  
aggregate surplus 总盈余 ]&N>F8.L+  
aggregate total 整体总额 wX$|(Y}  
aggregate value 总值；合计价值 Zl>dB
c%  
aggregated basis 合计基准 Ot)S\s>  
aggregated net chargeable income 合计应课税入息实额 ,"
Fl/AjO  
aggregation 合并计算；合计；总和 Kv2S&P|jXM  
aggregation of incomes of husband and wife 夫妇入息合并计算 YUHiD*  
aggregation of property 财产的总和 zk"8mTg  
agio 差价；贴水 iCLH  
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》 TW|- 0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9g\;L:'  
《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》 R$+p4@?S  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 684d&\(s  
《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》 d14n
>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /!MVpi'6&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 jijwHL  
agreement for a settlement 授产协议 :Nv7Wt!  
agreement for assignment 转让协议 `a!9_%|8  
agreement for sale 售卖协议；买卖协议 |j81?4<)v  
agreement for sale and purchase 买卖协议 -Lu&bVt<>  
agreement for the payment of interest 支付利息协议 )P>/g*  
agreement for the repayment of money 还款协议 }Z{FPW.QK  
agreement of reinsurance 再保险协议 p_(En4QSH  
Agricultural Bank of China 中国农业银行 (^(l=EN-<  
air passenger departure tax 飞机乘客离境税 )$1>6C\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 c#>(8#'.U  
airport tax 机场税 EZN!3y|m  
alcohol duty 酒精税 -jy0Kl/p  
alienation 让与；让渡；转让 KGcjZx04!  
alimony 生活费；赡养费 d,?Tq  
All Ordinaries Index [AOI] 所有普通股指数 +wJ!zab`  
all risks 全险；综合险 Fi67"*gE  
All Sales Record for Stock Market 《股票市场成交报告》 s5rD+g]E`  
Allied Capital Resources Limited 新联财务有限公司 Mn/@?K?y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 EEnl'  
allocation letter 拨款信件 S1I.l">P  
allocation of fund 分配款项；预留款项 WubV?NX;EF  
allocation of profit 利润分配；溢利分配 -fl6M-CYX  
allocation warrant 拨款令 3F@P$4!#l  
allotment 分配；配股 dzBP<Xyh  
allotment notice 股份配售通知；配股通知 Z.u1Dz  
allotment of shares 股份分配
yk)]aqic  
allowable 可获宽免；免税的 =u?aP}zc  
allowable business loss 可扣除的营业亏损 Y#XRn_2D  
allowable expenses 可扣税的支出 /KX+'@  
allowance 免税额；津贴；备抵；准备金 Qj;{Z*l%+  
allowance for debts 债项的免税额 Hcwfe=K&/  
allowance for depreciation by wear and tear 耗损折旧免税额 .1jiANY  
allowance for funeral expenses 殡殓费的免税额 i/
%lB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~^V&n`*7D  
allowance for repairs and outgoings 修葺及支出方面的免税额 z-
606g  
allowance to debtor 给债务人的津贴 (Jw_2pHxr"  
alteration of capital 资本更改 |Rz.Pt6  
alternate trustee 候补受托人 uT4|43< G  
amalgamation 合并 `vgaX,F*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %ACW"2#(  
ambit of charges 征税范围；收费范围 Bskp&NV':  
amended valuation 经修订的估值 ;_)~h$1%=  
American Commodities Exchange 美国商品交易所 Leb|YX
 
American Express Bank Limited 美国运通银行 1QG q;6\  
American Stock Exchange 美国证券交易所 ~(ke'`gJ0-  
amortization 摊销 ft6)n T/"&  
amount due from banks 存放银行同业的款项 UGI<
V!  
amount due from banks abroad 存放海外银行同业的款项 H{vKk  
amount due from holding companies 控股公司欠款 T5."3i  
amount due from local banks 存放本港银行同业的款项 $vfgYl4q  
amount due to banks 银行同业的存款 #%\0][Xf  
amount due to banks abroad 海外银行同业的存款 Qk:Lo*!  
amount due to holding companies 控股公司存款 Td|u@l4B  
amount due to local banks 本港银行同业的存款 @m9pb+=v  
amount due to outport banks 外埠银行同业的存款 hOUH1m.  
amount for note issue 发行纸币的款额 >ep<W<b  
amount of bond 担保契据的款额 GDL/5m#  
amount of consideration 代价款额 >bh+!5Y0  
amount of contribution 供款数额 %-540V{q  
amount of indebtedness 负债款额 BsIF3sS#9  
amount of principal of the loan 贷款本金额 B#Ybdp ;  
amount of rates chargeable 应征差饷数额 P3&s<mh  
amount of share capital 股本额 MO8}i?u=z  
amount of sums assured 承保款额 d#
rr7O  
amount of variation 变动幅度 7H  
amount of vote 拨款数额 N|DI k  
amount payable 应付款额 THp_ dTD  
amount receivable 应收款额 W^tD6H;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +Y sGH~jX  
analysis 分析 C e-ru)  
ancillary risk 附属风险 G<$:[ +w  
annual account 周年帐目；周年帐目报表；年度决算；年结 q!z"YpYB  
annual accounting date 年结日期 mrP48#Y+l
 
annual allowance 每年免税额；年积金；年度津贴；年津 JY#vq'dl|  
annual balance 年度余额 ;`78h?`  
annual disposable income 每年可动用收入 A*y4<'}<  
annual estimates 周年预算 _YF>Y=D-  
annual fee 年费 @ep.wW  
annual general meeting 周年大会 N>H@vt~  
annual growth rate 年增率；每年增长率 3U@jw,K!{A  
annual long-term supplement 长期个案每年补助金 L@S\ rImw  
annual pensionable emolument 可供计算退休金的年薪 4>jHS\jc  
annual report 年报 O2{["c e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c| ^I}  
annual return 周年报表；周年申报表；每年报税表格 SsZC g#i  
Annual Return Rules 《周年报表规则》 ?Ij
(B}D  
annual review of consumer prices 每年消费物价回顾 lFBpNUnzU  
annual roll-forward basis 逐年延展方式 `MOw\Z)..  
annual salary 年薪 IgX &aW
 
annual statement 年度报表；年度决算表 +
;KUL6  
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 Ib#-M;{  
annuitant 年金受益人 1!v{#w{u7  
annuity 年金 !/XNpQP  
annuity contract 年金合约 I`V<Sh^Qd  
annuity on human life 人寿年金 9p W~Gz  
antecedent debt 先前的债项 zr.\7\v  
ante-dated cheque 倒填日期支票 4E^ ?}_$  
anticipated expenditure 预期开支 H0afu)$,  
anticipated net profit 预期纯利 ~XTC:6ts  
anticipated revenue 预期收入 0~qc,-)3  
anti-inflation measure 反通货膨胀措施 |U|>YA1[b  
anti-inflationary stance 反通货膨胀立场 d+q],\"R  
apparent deficit 表面赤字 duY?LJ@g  
apparent financial solvency 表面偿债能力 i/9iM\2  
apparent partner 表面合伙人 zC2:c"E I  
application for personal assessment 个人入息课税申请书 *:n~j9V-  
application of fund 资金应用 }nd>SK4  
application to release as liquidator and to destruct the books of accounts and documents 'C'mgEl%L  
申请免除清盘人职务及毁灭帐簿与文件 V"YeF:I  
appointed actuary 委任精算师 QHR,p/p  
appointed auditor 委任核数师；委任审计师 "v1{  
appointed trustee 委任的受托人 d?fS#Ryb  
appointer 委任人 1rm\u%  
apportioned pro rata 按比例分摊 PK[mf\G\  
apportionment 分配；分摊 ~[ufL25K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >yC=@Uq+  
apportionment formula 分摊方程式 E_ns4k#uG  
apportionment of estate duty 遗产税的分摊 (P|[<Sd  
appraisal 估价；评估 l_h:S`z.  
appreciable growth 可观增长 *S,~zOYN  
appreciable impact 显着影响 wMW<lT=;  
appreciable increase 可观增长 TjUwe@&Rw  
appreciation 增值；升值 pa>C}jk}6  
appreciation against other currencies 相对其他货币升值 5CY%h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E4X6f  
appreciation tax 增值税 l 
f>/  
appropriation 拨款；拨用；拨付 6("_}9ZOc  
appropriation account 拨款帐目 _?~%+Oz/  
Appropriation Bill 拨款法案 sA2-3V<t8  
appropriation-in-aid system 补助拨款办法 981-[ga`Y  
approved assets 核准资产 T9nb ~P[  
approved basket stock 认可一篮子证券 [}L~zn6>?a  
approved budget 核准预算 &QHJ%c  
approved charitable donation 认可慈善捐款 sO.MUj;  
approved charitable institution 认可慈善机构 b>-DX  
approved currency 核准货币；认可货币 yK*vn]}  
approved estimates 核准预算 <*(Z}p  
approved estimates of expenditure 核准开支预算 T\l`Y-vu  
approved overseas insurer 核准海外保险人 m}"Hm(,6  
approved overseas trust company 核准海外信托公司 *9'3 `^l  
approved pooled investment fund 核准汇集投资基金 vIV|y>;g  
approved provident fund scheme 认可公积金计划 =5|7S&{  
approved provision 核准拨款 `!]|lI!GW  
approved redeemable share 核准可赎回股份  *&_*G~>D  
approved regional stock 认可地区性证券
X*2W4udF  
approved retirement scheme 认可退休金计划 #mQ@4k9i  
approved subordinated loan 核准附属贷款 N>I6f  
arbitrage 套戥；套汇；套利 FGV L[\  
arbitrageur 套戥者；套汇者 v=llg ^  
arbitrary amount 临时款项 s=8H<'l  
arrangement 措施；安排；协定 H
*W>v[>  
arrears 欠款 Os9SfL  
arrears of pay 欠付薪酬 bmG`:_  
arrears of revenue 逾期未收税款；逾期未收的帐项 &S>{9y%  
articles of association 组织章程；组织细则；组织章程细则 6`e{l+c=
F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~,)jZ-fw  
ascertainment of profit 确定利润 !rnjmc  
"Asia Clear" “亚洲结算系统” ]_s3<&R  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \J^#2{d  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D3Q+K  
Asian Development Fund [ADF] 亚洲发展基金 o 4F'z  
Asian dollar bond 亚洲美元债券 !Tnjha*  
Asian dollar market 亚洲美元市场 t
YjG8P#  
Asian dollar rate 亚洲美元利率 o}AXp@cqi  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 # -'A =j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [mtp-4*  
asked price 沽盘；喊价；索价；卖方报价 5H3o?x
 
assessable income 应评税入息 Ud/>oaW?s  
assessable loss 应评税亏损 "| '~y}v_  
assessable profit 应评税利润 j yHa}OT  
assessable value 应评税值 nb_/1{F  
assessed profit 估定利润 ?|M-0{  
assessed value 经评估价值 owNwj  
assessment 评税；评定；估价；评税单 I5"wa:Z  
assessment number 评税编号；估价编号 H{}&|;0  
assessment of additional tax 补加税评税 tc~gn!"  
assessment of performance 业绩评估；实绩评价 ;$D,w  
Assessor 评税主任 Y'/6T]a  
asset price bubbles 资产价格泡沫 /zIG5RK>  
asset-backed securities 具资产保证的证券 !Rv ;~f/2  
assets accretion 资产增值 =4_}.  
assets and liabilities 资产与负债 }c,b]!:  
assets betterment statement 资产递增表；资产改进表 88?bUA3]  
assets lending 实物放款；有抵押贷款 #BRIp(65-6  
assets of the company passing on the death 死者去世时转移的公司资产 O=Su E/q  
assets pledged as security for liabilities 用作负债抵押的资产 kQ+y9@=/g  
assets portfolio 资产投资组合 PZ]tl  
assets price 资产价格 J^+w]2`S  
assets quality 资产质素 F,_L}  
assets realization 资产变现 f`qy~M&  
assets refinancing arrangement 资产再集资安排 -zK>{)Z=q  
assets securitization 资产证券化 D.
Ke  
assets situated outside Hong Kong 在香港以外地方的资产 9^*RK6  
assets stripping 削减资产；拆卖资产 %H\b5& _y  
assets value 资产值 R0?bcP&  
assignee 承让人 DAw1S$dM  
assignment 转让；转让书；转让契 BK!Yl\I<  
assignment of interest 权益转让 &4%pPL\f  
assignment of letters patent and trade mark 专利证书及商标转让 dS1HA>c)O  
assignment of property 物业转让；物业转让书 *R6lK&  
assignment right 转让权 I_1?J* b4k  
assignor 转让人 6J;!p/C8E  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 D`XXR}8V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;@;aeu  
associate member 附属会员 ^wy  
associated body corporate 相联法人团体 $#=d@Nw_  
associated company 相联公司；联属公司 JA^!i98{  
associated corporation 相联法团 VxY]0&sq  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] p[4 +`8  
公认会计师公会〔英国〕 Tg)F.):  
Association of Futures Exchange Brokers 香港期货经纪协会 [Qs`@u<%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "ku[b\W  
association of underwriters 承保人组织 O>)eir7  
assumption of control 接管 g1t6XVS$9  
assurance 担保；保险；转易；转易书 s#7"ZN  
assurance of interest 权益的转易 P(PBOB97  
at 19XX price 按一九ＸＸ年价格计算 !gI0"p?  
at a discount 按赔价计算；按贴水价格计算；打折扣 Oti;wf G7o  
at a premium 按溢价计算；按升水价格计算 O/eZ1YAC  
at call 通知付款；按通知 :'DX M{  
at constant market price 按固定市价计算 ,!> ~izB  
at constant price 按固定价格计算 ;Tbo \Wp9  
at cost 按成本计算 B~:yM1f@u4  
at current market price 按当时市价计算；按现时市价计算 d- ZUuw  
at current price 按当时价格计算；按现时价格计算 :^(y~q?  
at factor cost 按要素成本计算；按生产要素成本计算 bZ
`#;D<  
at money-of-the-day price 按付款当日价格计算 @,<jPR

.  
at or better 按指定或较佳价位〔买卖指令〕 72$S'O%,0  
at par 按面值计算；平价 1V,@uY)s  
at sight 见票即付 fDr$Wcd~  
at the close 按收市盘 '6zZ`Ll9  
at the opening 按开市盘 hT^&*}G  
attestation 见证；见证条款 C2<TR PT  
at-the-money option 平价期权 GkOk.9Y,5  
attorney 受权人；受托代表人 Pz50etJ  
attornment 新拥有人承认书 LB@<Q.b,U
 
attributable profit 可归属利润 N+.Nu= +i2  
attributable share value 可归属股份价值 -O &>HA  
Auckland Stock Exchange 奥克兰证券交易所 ]O;*Y{:Y  
auction 拍卖 pCkMm)2g!  
auctioneer 拍卖商 4$^mLD$>  
audit 审计；核数 U_VP\ 03  
Audit Commission 审计署 F,vkk{Z>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @*rMMy 4  
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〕 0^*,E/}P&  
audit review 帐目审查 ;[o:VuTs  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -+F,L8  
audited account 审计帐目；经审计的帐目 ^.J_w  
audited annual account 经审计的周年帐目 ]DnAW'm  
audited balance sheet 经审计的资产负债表 2:Yvr_L  
auditor 核数师；核数主任；审计师 :G6CWE  
auditor's certificate 核数师证明书；审计师证明书 KS#A*BRQ  
auditor's report 核数师报告；审计师报告 ~j{c9EDT|  
Aussie bond 澳元债券 Zf>:h   
austerity budget 紧缩预算 4!14:mq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ta95]|z"j  
Australia All Ordinaries Index 澳洲所有普通股票指数 {zZ)JWM<w  
Australian Dollar [AUD] 澳元 `Ku:%~$/  
Australian Options Market 澳大利亚期权市场 1Z0Qkd(  
Australian Securities Commission 澳洲证券事务监察委员会 2RZa}  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S\ak(
<X  
Australian Stock Exchange 澳大利亚证券交易所 7&,$  
Austrian Schilling [ATS] 奥地利先令 ,i6U*  
authentication 认证；鉴证 TgJ+:^+0  
authority to purchase 委托购买证；委购书 Wx}-H/t'2  
authorization 认可；核准；授权；授权书 -e$ T}3IV  
authorization by direction 指示授权 xw{K,;WeO  
authorization by instruction 指令授权 4Kt0}W  
authorization by warrant 令状授权 }\m.~$|[  
authorization of unit trust 单位信托的认可 Qu#[PDhb  
authorized agent 指定代理人 WS6Qp`c)e  
authorized capital 法定资本 0]f/5jvLj  
authorized clerk 出市员 qbQdxKk  
authorized dealer 认可交易商 F&`%L#s|  
authorized financial institution 认可财务机构 LV ]10v6  
authorized fund 认可基金 BZv:E?1z  
authorized fund house 获授权的基金公司；认可基金公司 u~,hTY(%  
authorized institution 认可机构 0B[~j7EGO  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 G5|nt#>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v~x`a0  
authorized insurer 获授权保险人；获认可承保人 c)Ng9p  
authorized investment 特准投资项目 4-HBXG9#/  
authorized person 获授权人 j0"4X  
authorized representative 获授权代表 ){mqo
%{SO  
authorized share capital 法定股本 m2~`EL>  
automated quotation system 自动报价系统 LRw-I.z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B4HMs$>   
自动交易系统〔香港期货交易所有限公司〕 TP| ogF?  
automatic adjustment mechanism 自动调整机制 3w>1R>7  
automatic adjustment system 自动调整系统 3ut<o-
 
Automatic Clearing House 自动票据交换所 '_Q';T_n99  
automatic exchange rates accumulation system 自动化汇率累集系统 y%9Hu
  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +P+h$gQ  
automatic teller machine [ATM] 自动柜员机 <8~c7kT'  
autopay 自动转帐 <iH
   
available assets 可用资产 4lCbUk[l  
available fiscal reserve 现存财政储备 ` >>]$ZJ  
available profit 可用利润 Vx
o?%Dj  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 daCkjDGl\  
average 平均；平均数；海损 A|PZ<WAY  
average basic salary 平均基本薪金 %qqCpg4  
average consumer expenditure 平均消费开支；一般消费开支 ts@w9|  
average cost 平均成本 /F^ Jn_  
average cost of land production 增辟土地平均成本 n4B uM R  
average daily turnover 平均每日成交额 ,Y| ;V  
average daily wage rate 平均每日工资率 d" 0&=/  
average expenditure pattern 平均开支模式 Ya~Th)'>q  
average growth rate 平均增长率 Jj0:p"  
average net fixed assets 固定资产平均净值 \d.\M  
average of relatives 相对价格平均数 @:Ft+*2  
average price 平均价格 A:4&XRYZY  
average propensity to consume 平均消费倾向；一般消费倾向 ?ec
R9X k  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nxEC6Vh'  
average rate 平均率 b%x=7SMXO  
average revenue 平均收入；平均收益 PB*G#2W  
average stock 平均库存；平均存货 K[?@nl?,z  
average yearly rent 平均年租 W@zxGH$z>  
avoidance of double taxation 避免双重课税 6)ysiAH?  
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 p1.3)=T  
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