一些有用的会计术语(也不知道发的地方对不对)A

A: 7nzGAz_W  
A share Ａ股；甲类股份 ZV}X'qGaq  
abatement of tax 减税；减扣免税额 +D#Zn!P  
ABN AMRO Bank N.V. 荷兰银行 zq5'i!s !0  
above-the-line expenditure 线上项目支出；经常预算支出 z<gu00U7  
above-the-line receipt 线上项目收入；经常预算收入   t4Z  
ABSA Asia Limited 南非联合亚洲有限公司 O?EB8RB  
absolute change 绝对数值变更 4\.V  
absolute expenditure 实际开支 $V6^G*Q  
absolute guideline figure 绝对准则数字 *s}|Hy  
absolute interest 绝对权益 HEqWoV]{d  
absolute order of discharge 绝对破产解除令 Rd+P,PO  
absolute profit margin 绝对利润幅度 +a= 0\lpOy  
absolute value 实值；绝对值 #n\C |  
absolutely vested interest 绝对既得权益 y'ja< 1I>  
absorbed cost 已吸收成本；已分摊成本 wxLXh6|6%_  
absorption 吸收；分摊；合并 6`\]derSon  
absorption rate 吸收率；摊配率；分摊率 y%]8'q$  
ACB Finance Limited 亚洲商业财务有限公司 a=GM[{og  
acceptable form of reciprocity 合理的互惠条件 "%8A:^1  
acceptable rate 适当利率；适当汇率 B6Ej{q^k,  
acceptance agreement 承兑协议 ~fz[x9\  
acceptance for honour 参加承兑 $N$ FtpB  
acceptor 承兑人；接受人；受票人 1-I Swd'u  
acceptor for honour 参加承兑人 *5%*|>  
accident insurance 意外保险 D}Ilyk_uUw  
Accident Insurance Association of Hong Kong 香港意外保险公会 F="z]C;u  
accident insurance scheme 意外保险计划 V%
HS\<$h  
accident year basis 意外年度基准 lhC6S'vq  
accommodation 通融；贷款 .DJDpP)M  
accommodation bill 通融票据；空头票据 f<y&\'3  
accommodation party 汇票代发人 'UM!*fk7C  
account balance 帐户余额；帐户结余 SN+S6  
account book 帐簿 Jeqxspn T  
account collected in advance 预收款项 %>Xr5<$:&  
account current book 往来帐簿 -U2mfW  
account of after-acquired property 事后取得的财产报告 sPNfbCOz  
account of defaulter 拖欠帐目 (g :p5Rl  
account payable 应付帐款 M/V(5IoP(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $mco0%$  
account receivable 应收帐款 zvv:dC/p<  
account receivable report 应收帐款报表 )He#K+[}^4  
account statement 结单；帐单；会计财务报表 
NnxM3*  
account title 帐户名称；会计科目 %R0v5=2'  
accountant's report 会计师报告 qU
hRu>   
Accountant's Report Rules 会计师报告规则 . ,NB( s`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 KiLvI,9y  
Accounting Arrangements 《会计安排》 z)F#u:t  
accounting basis 会计基础 `NwdbKX  
accounting by Official Receiver 破产管理署署长呈交的帐目 juToO  
Accounting Circular 《会计通告》 (U.**9b;  
accounting class 会计类别 Tc ZnmN  
accounting date 记帐日期；会计结算日期 w'Z!;4E0  
accounting for money 款项核算 7x.%hRk  
Accounting Officer 会计主任 pt:;9hA  
accounting period 会计报告期；会计期 v@ONo?)  
accounting policy 会计政策；会计方针 {j(4m  
accounting practice 会计惯例 X7aXxPCq1  
accounting principle 会计准则 6(56,i<#/  
accounting record 会计记录 & %}/AoU  
accounting report 会计报告 %/0gWG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 g jG2  
Accounting Society of China 中国会计学会 mp`PE=  
accounting statement 会计报表 O{KB0"s>i  
accounting system 会计制度；会计系统 D#sf i,O  
accounting transaction 会计事项；帐务交易 ].DY"  
accounting treatment 会计处理 ((3t:  
accounting year 会计年度 t\5c@j p  
accretion 增值；添加 ~ }KzJiL  
accrual 应计项目；应累算数目 {ctwo X[;  
accrual basis 应计制；权责发生制 .+#Lx
;})  
accrual basis accounting 应计制会计；权责发生制会计 RJJ1  
accrue 应累算；应计 {KaN,td9  
accrued benefit 应累算利益 d O A%F$Mk  
accrued charges 应计费用 _[E\=
 
accrued cumulative preference share dividend 应累算的累积优先股股息 xi {|  
accrued expenses 应累算费用 c]Un
bm^w  
accrued interest payable 应付利息；应计未付利息 O OlTrLL  
accrued interest receivable 应收利息；应计未收利息 +!&$SNLh(  
accrued right 累算权益 :B#EqeI  
accruing profit 应累算的利润 y~#\#w{  
accumulated fiscal reserve 累积财政储备 ZW ye>]  
accumulated profit 累积利润；滚存溢利 t/:w1rw  
accumulated reserve 累积储备 O4+F^+qN  
accumulation of surplus income 累积收益盈余 Rlg#z4m  
acquired assets 既得资产 j)D-BK&+  
acquisition 收购；购置；取得 4e%8D`/=M  
acquisition cost 购置成本 ^E@@YV  
acquisition expenses 购置费用 oW'POAr  
acquisition of 100% interest 收购全部股权 {*=E?oF@  
acquisition of control 取得控制权 , p0KLU\-  
acquisition of fixed assets 购置固定资产 EnscDtf(  
acquisition of shell “买壳” <*@~n- R$  
acquisition price 收购价 $^v
P<  
act of God 天灾 ;e;\q;GP  
acting partner 执事合伙人 >_Uj?F:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }z'DWp=uN  
active partner 积极参与的合伙人 Tx+ p8J|Yr  
active trading 交投活跃 g5R,% 6  
actual circulation 实际流通 #4y,a_)  
actual cost 实际成本 A o
3
HX  
actual expenditure 实际开支；实际支出 ^tE_LL+ji|  
actual income 实际入息；实际收入；实际收益 8$ DwpJ  
actual market 现货市场 *caLN,G  
actual price 现货价；实际价格 M'u=H  
actual profit 实际利润 ,RK3eQ  
actual quotation 实盘；实际价位；实际报价 ?vu|o'$T,  
actual year basis 按实际年度计算 ZO7bSxAN-  
actuals 实货 Ex,JB +  
actuarial investigation 精算调查 O_CT+Ou  
actuarial principle 精算原则 x}"Q8kD  
actuarial report 精算师报告 >~&(P_<b  
Actuarial Society of Hong Kong 香港精算学会 xYT}
>#[  
actuarial valuation 精算师估值 3_J>y  
actuary 精算师 +Jw{qQR/*  
ad referendum agreement 暂定协议；有待覆核的协定 i| xt f  
ad valorem duty 从价税；按值征税 P0#`anUr1  
ad valorem duty system 从价税制 ;QidDi_s>  
ad valorem fee 从价费 IxP^i{/1?  
ad valorem tariff 从价关税 :V
FTVmr  
additional allowance 额外免税额 (UzPklkZ  
additional amount for unexpired risk 未过期风险的额外款额 S8*>kM'  
additional assessable profit 补加应评税利润 [2H[5<tH  
additional assessment 补加评税 ,Oi^ySn  
additional commitment 额外承担 $xcv>  
additional commitment vote 额外承担拨款 !QTPWA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jM\ %$_/  
additional dependent parent allowance 供养父母额外免税额 DyX0xx^  
additional provision 额外拨款 @KJV1t`  
additional stamp duty 附加印花税 YKq0f=Ij  
additional tax 补加税罚款；补加税款 L1MrrC  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 lM&UFEl-\  
adjudged bankrupt 被裁定破产 ;Vo mFp L  
adjudicated bankrupt 裁定破产人 =, TSMV  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `e*61k5  
adjudication of bankruptcy 裁定破产；宣告破产 bFn(w:1Q  
adjudication of insolvency 裁定无力偿还债务 PSEWL6=]N  
adjusted actual 经调整的实数；调整后的实数 a>(~C
'(<  
adjusted current assets 经调整的流动资产；调整后的流动资产 N?^_=KE@  
adjusted figure 经调整的数字；调整后的数额 U9F6d!:L7A  
adjusted liabilities 经调整的负债；调整后的负债 sS'{QIRC'  
adjusted loss 经调整的亏损；调整后的亏损 ++k J\N{  
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 RO$*G jQd  
adjusted profit 经调整的利润；调整后的利润 ]+lF=kkc%  
adjusted surplus 经调整的盈余额；调整后的盈余额 paYz[Xq  
adjusted value 经调整的价值；调整后的价值 ^?sSx!:bZ  
adjustment 调整；修订；理算〔保险〕 vrO
%XvXW  
adjustment centre 调剂中心 ]Da4.s*mW  
adjustment lag 调整过程的时间差距；调整时差 +U=KXv  
adjustment mechanism 调整机制 dgY5ccP  
adjustment of loss 亏损调整 ecT]p  
adjustment process 调整过程；调整程序 s[Gswd  
adjustment range 调整幅度 }#|2z}!  
administered exchange rate 受管制汇率 [k~C+FI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 z"3H{A  
administration expenses 行政费用 .)0gz!Z  
administration fee 手续费；行政费 [)k2=67  
administration in bankruptcy 破产管理 `OLB';D  
administration order 遗产管理令 5C65v:Q`N  
administrator 管理人；遗产管理人 @|'Z@>!/pV  
administrator of the estate 遗产管理人 wNR=?Z~  
admission of debt 债项承认书 6>lW5U^yA\  
admission of proof 接纳债权证明 'F<Sf:?.p  
advance 放贷款项；垫付款项；预支款项；预付款项 5E.vje{U
;  
advance account 暂支帐目；预付款帐户 gQ,4xTX  
advance compensation 预付补偿金 No~6s.H  
advance from shareholder 股东垫款 ?M]u$Te/.  
advance pending reimbursement 预支以待日后付还 X$PS(_M  
advanced economy 先进经济体系 }Oh5Nm)  
advancement 预付；预付财产 _]_LF[  
advances warrant 垫款令 'Dq"e$JM<  
advancing 贷出 ja:\W\xhJ  
adverse balance 逆差 ME,duY/>Q  
adverse exchange 逆汇 v'$ykZ!Z  
advertisement addressed to shareholders 在报章刊登的致股东通告 uAQg"j
 
advice for collection 托收通知书 3m~U(yho  
advice of drawing 提款通知书；汇票通知书 6<+8}`@B>G  
advice of payment 付款通知
X;5S  
Advisory Committee [Securities and Futures Commission] vS2(Q0+TZi  
谘询委员会〔证券及期货事务监察委员会〕 r=|vad$  
Advisory Committee on Diversification 经济多元化谘询委员会 lkyJ;}_**  
affidavit 誓章；遗产申报誓章 P1e5uJkd  
affidavit of no receipt 述明无收款的誓章 ~"\P~cg0J  
affiliate 联号；联营公司；附属公司 .;j"+Ef   
affiliated company 附属公司；联号；联营公司 y "<JE<X  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }Uq/kei^P  
affordability 负担能力 ![j(o!6&  
African Development Bank [AfDB] 非洲开发银行 |:}L<9Sq  
after-acquired property 事后取得的财产 0x6@{0  
after-hours dealing 市后交易 }:"R-s  
after-tax profit 税后盈利；税后利润；税后溢利 *eMLbU7  
agency agreement 代理协议 o`25  
agency expenses 代理机构的开支 =$[W,+X6f  
agency fee 代理费 cUYX1a)8  
Agency Law 《代理法》 br10ptEx  
agent 代理人；承销人 pM,#wYL  
agent of company 公司代理人 zcZ^s v>  
agent's fee 代理人费；经纪费 z{AM2Z  
aggregate 总计；总数；总体数字 "^!j5fZ  
aggregate amount 总款额；总额 % ghJ*iHR  
aggregate assets and liabilities 总体资产与负债 J511AoQ{R  
aggregate at constant price 按固定价格计算的总体数字 2Sv>C `FMU  
aggregate demand 总需求 $F<%Jl7_Z  
aggregate gross position 总持仓量 f)qPFM]%z  
aggregate limit 总限额 zabw!@]  
aggregate of salaries tax 合计薪俸税 @i\7k(9:A  
aggregate performance 总体表现；总体业绩 P%ye$SASd  
aggregate supply 总体供应 *pY/5? g  
aggregate surplus 总盈余 La@\q[U{@  
aggregate total 整体总额 eO~eu]r
 
aggregate value 总值；合计价值 z)r8?9u  
aggregated basis 合计基准 \gjl^#;  
aggregated net chargeable income 合计应课税入息实额 /Lj%A  
aggregation 合并计算；合计；总和 ^9n}-Cqeq  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?
#x'_2  
aggregation of property 财产的总和 N" 8*FiZ|  
agio 差价；贴水 F1zT )wW  
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》 3@%BA(
M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment pFG]IM7o/u  
《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》 1mAUEQ!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Al)lWD}j2g  
《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》 5Gc_LI&v7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment F%9e@{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 lrq>TJEcx  
agreement for a settlement 授产协议 9$n+-GSK  
agreement for assignment 转让协议 7O]J^H+7  
agreement for sale 售卖协议；买卖协议 "Wxo[I  
agreement for sale and purchase 买卖协议 oA5<[&~<  
agreement for the payment of interest 支付利息协议 -wJ  
agreement for the repayment of money 还款协议 ccIDMJ=2
 
agreement of reinsurance 再保险协议 8|fLe\"  
Agricultural Bank of China 中国农业银行 D<lQoO+  
air passenger departure tax 飞机乘客离境税 Cln^1N0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 NU BpIx&  
airport tax 机场税 5+o 2 T]  
alcohol duty 酒精税 J{aQ1)  
alienation 让与；让渡；转让 tvGg@Xs\  
alimony 生活费；赡养费 xn0s`I[  
All Ordinaries Index [AOI] 所有普通股指数 't||F1X~J  
all risks 全险；综合险 >|y>e{P  
All Sales Record for Stock Market 《股票市场成交报告》 ,ZsYXW  
Allied Capital Resources Limited 新联财务有限公司 7g{g}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &h98.A*&  
allocation letter 拨款信件 MHC.k=  
allocation of fund 分配款项；预留款项 IS3e|o*]MP  
allocation of profit 利润分配；溢利分配 "TEBByO'  
allocation warrant 拨款令 W9:fKP  
allotment 分配；配股 $K5ni{M;  
allotment notice 股份配售通知；配股通知 7[(Lrx.pM  
allotment of shares 股份分配 * [iity  
allowable 可获宽免；免税的 gK&5HTo  
allowable business loss 可扣除的营业亏损 %g2/o^c*  
allowable expenses 可扣税的支出 J r=REa0  
allowance 免税额；津贴；备抵；准备金 oHv{Y  
allowance for debts 债项的免税额 ZJiuj!  
allowance for depreciation by wear and tear 耗损折旧免税额 $`-SVC  
allowance for funeral expenses 殡殓费的免税额 yBUZVqqDa  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r@N39O*Wq  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q"x`+?!  
allowance to debtor 给债务人的津贴 gPF}aaB
6  
alteration of capital 资本更改 Nv}U/$$S  
alternate trustee 候补受托人 )*q7pO\cty  
amalgamation 合并 &<\4q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IBn'iE[>  
ambit of charges 征税范围；收费范围 TyxU6<>4J4  
amended valuation 经修订的估值 9;;]q?*  
American Commodities Exchange 美国商品交易所 ,(1v
EE[9-  
American Express Bank Limited 美国运通银行 (,d4"C  
American Stock Exchange 美国证券交易所 @]?? +f}#  
amortization 摊销 :mCw.Jz<
h  
amount due from banks 存放银行同业的款项 LZ=wz.'u  
amount due from banks abroad 存放海外银行同业的款项 <(u3+`f1s  
amount due from holding companies 控股公司欠款 G_4K+ -K  
amount due from local banks 存放本港银行同业的款项 #"3[f@|e  
amount due to banks 银行同业的存款 T%
;k%  
amount due to banks abroad 海外银行同业的存款 +xoyKP!  
amount due to holding companies 控股公司存款 A52LH,  
amount due to local banks 本港银行同业的存款 [XA&&EcU  
amount due to outport banks 外埠银行同业的存款 uOivnJ?  
amount for note issue 发行纸币的款额 =%:n0S0C"  
amount of bond 担保契据的款额 Gd]5xl HRU  
amount of consideration 代价款额 4eDmLC"Y *  
amount of contribution 供款数额 =!I8vQ>  
amount of indebtedness 负债款额 u&?yPR  
amount of principal of the loan 贷款本金额 b<2
9wL1  
amount of rates chargeable 应征差饷数额 F``EARG)iu  
amount of share capital 股本额 %8
rr*l5  
amount of sums assured 承保款额 -52@%uB  
amount of variation 变动幅度 TsFV ;Sl3  
amount of vote 拨款数额 0{^l2?mgSb  
amount payable 应付款额 L@d]RMNv  
amount receivable 应收款额 :V5!C$QV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wI1M0@}PV  
analysis 分析 &sr:\Qn X/  
ancillary risk 附属风险 PU]7c2.y  
annual account 周年帐目；周年帐目报表；年度决算；年结 5p#o1I
 
annual accounting date 年结日期 iZDb.9@&t  
annual allowance 每年免税额；年积金；年度津贴；年津 8M".o n  
annual balance 年度余额 ue^?/{OuT  
annual disposable income 每年可动用收入 42b=z//;  
annual estimates 周年预算 t?Njw7  
annual fee 年费 14@q$}sf  
annual general meeting 周年大会 HlOAo:8'  
annual growth rate 年增率；每年增长率 k=ior  
annual long-term supplement 长期个案每年补助金 l\A}lC0?J  
annual pensionable emolument 可供计算退休金的年薪 ".*a)  
annual report 年报 !DY2{Wb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gnKU\>2k  
annual return 周年报表；周年申报表；每年报税表格 rS,*s'G  
Annual Return Rules 《周年报表规则》 (F4dFh  
annual review of consumer prices 每年消费物价回顾 On2Vf*G@|  
annual roll-forward basis 逐年延展方式 ~8Dd<4?F]  
annual salary 年薪 M;S-ESQ  
annual statement 年度报表；年度决算表 5W:Gl?$S}  
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 sTYuwna~   
annuitant 年金受益人 U:etcnb4w>  
annuity 年金 (|ct`KU0#  
annuity contract 年金合约 lyOrM7Gs  
annuity on human life 人寿年金 o%N0K  
antecedent debt 先前的债项 I49=ozPP  
ante-dated cheque 倒填日期支票 R"8})a gw  
anticipated expenditure 预期开支 ^,ZvKA"}+/  
anticipated net profit 预期纯利 YDZ1@N}^B  
anticipated revenue 预期收入 L&3Ar'  
anti-inflation measure 反通货膨胀措施 !)51v {  
anti-inflationary stance 反通货膨胀立场 O)=73e\  
apparent deficit 表面赤字 fd,}YAiX  
apparent financial solvency 表面偿债能力 6f5sIg  
apparent partner 表面合伙人 nCSd:1DY  
application for personal assessment 个人入息课税申请书 D/!eov4"  
application of fund 资金应用 $J;=Ux)$  
application to release as liquidator and to destruct the books of accounts and documents W:;`  
申请免除清盘人职务及毁灭帐簿与文件 2jrX  
appointed actuary 委任精算师 9^C!,A{u4  
appointed auditor 委任核数师；委任审计师 =`7)X\i@z  
appointed trustee 委任的受托人 nfd?@34"A2  
appointer 委任人 ;|2;kvf"w  
apportioned pro rata 按比例分摊 ,pGCgOG#}c  
apportionment 分配；分摊 u1pYlu9IW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s6eq?1l3  
apportionment formula 分摊方程式 nHhD<a!  
apportionment of estate duty 遗产税的分摊 RL]lt0O{  
appraisal 估价；评估 Fm[?@Z&wP  
appreciable growth 可观增长 Vqv2F @.  
appreciable impact 显着影响 E%J7jA4  
appreciable increase 可观增长 {ZBb.$}RC  
appreciation 增值；升值 u=ds]XP@  
appreciation against other currencies 相对其他货币升值 +~pc%3*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +=29y@c  
appreciation tax 增值税 61eKGcjs:  
appropriation 拨款；拨用；拨付 NNREt:+kr  
appropriation account 拨款帐目 g^<q L|  
Appropriation Bill 拨款法案 ke;*uS  
appropriation-in-aid system 补助拨款办法 *{D:1S
  
approved assets 核准资产 !tFU9Zt  
approved basket stock 认可一篮子证券 f'zFg["aZS  
approved budget 核准预算 \PtC  
approved charitable donation 认可慈善捐款 Ph7(JV{  
approved charitable institution 认可慈善机构 U%B]N@  
approved currency 核准货币；认可货币 );/5#b@<Y  
approved estimates 核准预算 RGPU~L  
approved estimates of expenditure 核准开支预算 e&a[k  
approved overseas insurer 核准海外保险人 xzGsfd  
approved overseas trust company 核准海外信托公司 48"Y-TV  
approved pooled investment fund 核准汇集投资基金 U~zN*2-  
approved provident fund scheme 认可公积金计划 [0,q7d?"  
approved provision 核准拨款 MkV*+LXC  
approved redeemable share 核准可赎回股份 GWkJ/EX  
approved regional stock 认可地区性证券  "p
pb%=  
approved retirement scheme 认可退休金计划 S;AnpiBM8  
approved subordinated loan 核准附属贷款 <J_,9&\
J  
arbitrage 套戥；套汇；套利 Y[8co<p  
arbitrageur 套戥者；套汇者 efAahH  
arbitrary amount 临时款项 !^"!fuoNC  
arrangement 措施；安排；协定 ]@<3 6ByM  
arrears 欠款 ^$s~qQQ}B  
arrears of pay 欠付薪酬 Iz$W3#hi  
arrears of revenue 逾期未收税款；逾期未收的帐项 J'Mgj$T $  
articles of association 组织章程；组织细则；组织章程细则 WUOPYYW<o
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |EEz>ci  
ascertainment of profit 确定利润 S bqM=I+  
"Asia Clear" “亚洲结算系统” p~zTRnm  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 a518N*]j  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 uL
2{v  
Asian Development Fund [ADF] 亚洲发展基金 |9i/)LRXe  
Asian dollar bond 亚洲美元债券 Z_4H2HseL  
Asian dollar market 亚洲美元市场 uRq#pYn
@  
Asian dollar rate 亚洲美元利率 Er+3S@sfq,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 H/la'f#o%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 O |I:[S},  
asked price 沽盘；喊价；索价；卖方报价 m&jt[   
assessable income 应评税入息 q ]R @:a/  
assessable loss 应评税亏损 (LvOs
r~  
assessable profit 应评税利润 *p5T  
assessable value 应评税值 h'q0eqYeu)  
assessed profit 估定利润 :>-sITeY  
assessed value 经评估价值 !m O] zn  
assessment 评税；评定；估价；评税单 \S@=zII_  
assessment number 评税编号；估价编号 >p#d;wK4_  
assessment of additional tax 补加税评税 U@t?jTMBkO  
assessment of performance 业绩评估；实绩评价 VEYKrZA  
Assessor 评税主任 SIBIh-L  
asset price bubbles 资产价格泡沫 BHBT=,sI  
asset-backed securities 具资产保证的证券 lo;9sTUHT  
assets accretion 资产增值 .$s|T  
assets and liabilities 资产与负债 nF y7gA|  
assets betterment statement 资产递增表；资产改进表 xbH!:R;  
assets lending 实物放款；有抵押贷款 $8ww]}K  
assets of the company passing on the death 死者去世时转移的公司资产 A5H8+gATK  
assets pledged as security for liabilities 用作负债抵押的资产 k49n9EX  
assets portfolio 资产投资组合 xA1pDrfC/  
assets price 资产价格 q}24U3ow
 
assets quality 资产质素 -bb7Y  
assets realization 资产变现 @_:?N(%(  
assets refinancing arrangement 资产再集资安排 v&/-&(+  
assets securitization 资产证券化 zSv
Hvs  
assets situated outside Hong Kong 在香港以外地方的资产 ](6vG$\  
assets stripping 削减资产；拆卖资产 @KRn3$U  
assets value 资产值 Fu$Gl$qV?%  
assignee 承让人 ]` Gz_e  
assignment 转让；转让书；转让契 QR"O)lP  
assignment of interest 权益转让 n_NG~/x  
assignment of letters patent and trade mark 专利证书及商标转让 27i<6PAC[A  
assignment of property 物业转让；物业转让书 NTX+7<  
assignment right 转让权 +O:pZz  
assignor 转让人 O NzdCgY  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 kk./-G  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3:gO7Uv  
associate member 附属会员 v@1Jhns  
associated body corporate 相联法人团体 Hw.@Le>  
associated company 相联公司；联属公司 BCDf9]X  
associated corporation 相联法团 ]qG5Ne_  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] n~cm?"
 
公认会计师公会〔英国〕 8i$`oMv[y  
Association of Futures Exchange Brokers 香港期货经纪协会 #:5g`Ch4,  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~5qZs"ks  
association of underwriters 承保人组织 f6A['<%o  
assumption of control 接管 jl%eO.  
assurance 担保；保险；转易；转易书 1UWgOCc  
assurance of interest 权益的转易 EC\:uK  
at 19XX price 按一九ＸＸ年价格计算 gK_[3FiKt  
at a discount 按赔价计算；按贴水价格计算；打折扣 b6M)qt9R  
at a premium 按溢价计算；按升水价格计算 iYs?B0*JWK  
at call 通知付款；按通知 :hdh$}y  
at constant market price 按固定市价计算 %lW:8ckL  
at constant price 按固定价格计算 l{x#*~ga  
at cost 按成本计算 BQmafpp`  
at current market price 按当时市价计算；按现时市价计算 .Eyk?"^  
at current price 按当时价格计算；按现时价格计算 HSFf&|qqx  
at factor cost 按要素成本计算；按生产要素成本计算 gG>^h1_o~  
at money-of-the-day price 按付款当日价格计算 ?PtRb:RHt  
at or better 按指定或较佳价位〔买卖指令〕 s|`)'  
at par 按面值计算；平价 h/~BUg'  
at sight 见票即付 d'nuk#r  
at the close 按收市盘 n&&U9sf?  
at the opening 按开市盘 L. ?dI82c  
attestation 见证；见证条款 ~a,'
 
at-the-money option 平价期权 ]*Ki7h|B  
attorney 受权人；受托代表人 1MFpuPJk  
attornment 新拥有人承认书 | (9FV^_  
attributable profit 可归属利润 $ aBSr1  
attributable share value 可归属股份价值 m8A1^ R  
Auckland Stock Exchange 奥克兰证券交易所 C8zeqS^N  
auction 拍卖 $d[:4h~  
auctioneer 拍卖商 lD=j/  
audit 审计；核数 `r$WInsDu  
Audit Commission 审计署 vyy\^nL  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N>
\?Aeh  
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〕 {/!"}{G1e  
audit review 帐目审查 ]Y! Vyn  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #$T"QL@  
audited account 审计帐目；经审计的帐目 md LJ,w?{  
audited annual account 经审计的周年帐目 >5W"a?(  
audited balance sheet 经审计的资产负债表 L 'Rapu  
auditor 核数师；核数主任；审计师 1caod0gor  
auditor's certificate 核数师证明书；审计师证明书 [m&ZAq  
auditor's report 核数师报告；审计师报告 q9]L!V9Rv  
Aussie bond 澳元债券 ?2>v5p  
austerity budget 紧缩预算 .Sw'Bo!Ee  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =xP{f<`
 
Australia All Ordinaries Index 澳洲所有普通股票指数 .Q@'Ob`  
Australian Dollar [AUD] 澳元 V2skr_1  
Australian Options Market 澳大利亚期权市场 [)c|o
h%  
Australian Securities Commission 澳洲证券事务监察委员会 84cH|j`w  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4u7>NQUDu  
Australian Stock Exchange 澳大利亚证券交易所 nL~ b   
Austrian Schilling [ATS] 奥地利先令 {-qTU6  
authentication 认证；鉴证 k= 1+mG  
authority to purchase 委托购买证；委购书 Jtk(yp{Zz  
authorization 认可；核准；授权；授权书 [p<[83' ]  
authorization by direction 指示授权 N'.+ezZ;h  
authorization by instruction 指令授权 'mR+W{r  
authorization by warrant 令状授权 wajhFBJ  
authorization of unit trust 单位信托的认可 1"PE@!
]  
authorized agent 指定代理人 )C6 7qY  
authorized capital 法定资本 9F!&y-  
authorized clerk 出市员 .q}k  
authorized dealer 认可交易商
>xgd<  
authorized financial institution 认可财务机构 zt}p-U2I  
authorized fund 认可基金 8iA(:Tb  
authorized fund house 获授权的基金公司；认可基金公司 g+*[CKO{  
authorized institution 认可机构 YNk|UwJi  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ZM!~M>B9R  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Jx?>1q=M  
authorized insurer 获授权保险人；获认可承保人 #C}(7{Vt  
authorized investment 特准投资项目 7?#32B Gr  
authorized person 获授权人 54%}JA][  
authorized representative 获授权代表 AW68'G*m  
authorized share capital 法定股本 hKYPH?b%  
automated quotation system 自动报价系统 I%xJ)fIK  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] IBsn>*ja<  
自动交易系统〔香港期货交易所有限公司〕 4tWI)}+ak  
automatic adjustment mechanism 自动调整机制 H4jqF~  
automatic adjustment system 自动调整系统 4/_|Qy  
Automatic Clearing House 自动票据交换所 Ev#aMK  
automatic exchange rates accumulation system 自动化汇率累集系统 . %7A
7a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4f,x@:Jw  
automatic teller machine [ATM] 自动柜员机 PCjY,O  
autopay 自动转帐 n3,wwymQ  
available assets 可用资产 "KwKO8f  
available fiscal reserve 现存财政储备 NE"fyX`  
available profit 可用利润 A>yIH)b  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 T
667&@  
average 平均；平均数；海损 h (2k;M^s  
average basic salary 平均基本薪金 gp2)35  
average consumer expenditure 平均消费开支；一般消费开支 {*Pp^r  
average cost 平均成本 ![%,pip2/&  
average cost of land production 增辟土地平均成本 KYN{iaj  
average daily turnover 平均每日成交额 }FVX5/.'  
average daily wage rate 平均每日工资率 g7i6Yj1  
average expenditure pattern 平均开支模式 
l0)uu4|  
average growth rate 平均增长率 #m>mYp8E.5  
average net fixed assets 固定资产平均净值 wYG0*!Vj  
average of relatives 相对价格平均数 \>k+Oyj  
average price 平均价格 7i/Cax  
average propensity to consume 平均消费倾向；一般消费倾向
BZ9iy~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "dTXT  
average rate 平均率 ~yN,FpD  
average revenue 平均收入；平均收益 yjzNU5F  
average stock 平均库存；平均存货 dW68lVWq_  
average yearly rent 平均年租 ]+P&Y:  
avoidance of double taxation 避免双重课税 W9"I++~f  
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 z^.0eP8\j  
-f=hL7NW  
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