一些有用的会计术语(也不知道发的地方对不对)A

A: .=~-sj@k  
A share Ａ股；甲类股份 h20<X;  
abatement of tax 减税；减扣免税额 }\iH~T6  
ABN AMRO Bank N.V. 荷兰银行 !=)R+g6b  
above-the-line expenditure 线上项目支出；经常预算支出 $uPM.mPFE  
above-the-line receipt 线上项目收入；经常预算收入 ;s^br17z~  
ABSA Asia Limited 南非联合亚洲有限公司 "e3T;
M+  
absolute change 绝对数值变更 i 4}4U  
absolute expenditure 实际开支 WxLmzSz{xD  
absolute guideline figure 绝对准则数字 x4_xl .  
absolute interest 绝对权益 >
5O#_?  
absolute order of discharge 绝对破产解除令 zeC@!,lH  
absolute profit margin 绝对利润幅度 fZq_]1(/uP  
absolute value 实值；绝对值 \Zn%r&(  
absolutely vested interest 绝对既得权益 a/4
!zT   
absorbed cost 已吸收成本；已分摊成本 )}Vb+  
absorption 吸收；分摊；合并 Bql
5=p  
absorption rate 吸收率；摊配率；分摊率 ]j4Nl?5*x  
ACB Finance Limited 亚洲商业财务有限公司 ~o<+tL  
acceptable form of reciprocity 合理的互惠条件 B}:/2?gQ  
acceptable rate 适当利率；适当汇率 $!'S7;*uW  
acceptance agreement 承兑协议 /k$H"'`j4  
acceptance for honour 参加承兑 'aN`z
3T  
acceptor 承兑人；接受人；受票人
bu2@~  
acceptor for honour 参加承兑人 UY ^d
FbJ  
accident insurance 意外保险 _,"?R]MO  
Accident Insurance Association of Hong Kong 香港意外保险公会 %2S+G?$M?  
accident insurance scheme 意外保险计划 }L!%^siG_  
accident year basis 意外年度基准 vp[;rDsIJ$  
accommodation 通融；贷款 (O[:-Aqm  
accommodation bill 通融票据；空头票据 `rwzCwA1  
accommodation party 汇票代发人 N!W# N$  
account balance 帐户余额；帐户结余 5xS ze;  
account book 帐簿 eU*0;#  
account collected in advance 预收款项 WR;)  
account current book 往来帐簿 Gz_[|,i  
account of after-acquired property 事后取得的财产报告 V(?PKb-w)  
account of defaulter 拖欠帐目 ?Z1&ju,Hd-  
account payable 应付帐款 ,mHQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 &rc]3! B  
account receivable 应收帐款 #NvL@bH  
account receivable report 应收帐款报表 Np.] W(  
account statement 结单；帐单；会计财务报表 @5[9iY  
account title 帐户名称；会计科目 Tc3~~X   
accountant's report 会计师报告 T?DX|?2X  
Accountant's Report Rules 会计师报告规则 'j#J1xwJ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 8E/wUN,Lxj  
Accounting Arrangements 《会计安排》 Au=9<WB%H  
accounting basis 会计基础 Q#h*C ZT  
accounting by Official Receiver 破产管理署署长呈交的帐目 `U.VfQR:  
Accounting Circular 《会计通告》 u
%s@B1j  
accounting class 会计类别 y8HwyU>  
accounting date 记帐日期；会计结算日期 g?9
IS,Gp  
accounting for money 款项核算 .`ND  
Accounting Officer 会计主任 QE#Ar8tU  
accounting period 会计报告期；会计期 +WH|nV~lQ  
accounting policy 会计政策；会计方针 #W]
4aZ1  
accounting practice 会计惯例 Uo~-^w}  
accounting principle 会计准则 ytDp 4x<W)  
accounting record 会计记录 76} a  
accounting report 会计报告 %k"qpu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z5> {(iY;,  
Accounting Society of China 中国会计学会 +=N!37+G  
accounting statement 会计报表 =JR6-A1>  
accounting system 会计制度；会计系统 5PRS|R7  
accounting transaction 会计事项；帐务交易 >RTmfV  
accounting treatment 会计处理 7GF
E5>H  
accounting year 会计年度 DHnO ,"  
accretion 增值；添加 hoDE*
>i  
accrual 应计项目；应累算数目 +H4H$H  
accrual basis 应计制；权责发生制 2_i9 q>I  
accrual basis accounting 应计制会计；权责发生制会计 j "^V?e5  
accrue 应累算；应计 yu~o9  
accrued benefit 应累算利益 AeZ__X  
accrued charges 应计费用 /uNgftj  
accrued cumulative preference share dividend 应累算的累积优先股股息 y8!#G-
d5  
accrued expenses 应累算费用 lQq&tz,  
accrued interest payable 应付利息；应计未付利息 Eq\PSa=gz  
accrued interest receivable 应收利息；应计未收利息 3= q,k<=L  
accrued right 累算权益 J8
;lG  
accruing profit 应累算的利润 J^Mq4&  
accumulated fiscal reserve 累积财政储备 v90)G8|q  
accumulated profit 累积利润；滚存溢利 C&1()U  
accumulated reserve 累积储备 {\P`-'C  
accumulation of surplus income 累积收益盈余 %x]8^vze  
acquired assets 既得资产 h{5K9$9=  
acquisition 收购；购置；取得 r](%9Y  
acquisition cost 购置成本 =dp(+7Va  
acquisition expenses 购置费用 L3@upb  
acquisition of 100% interest 收购全部股权 %77X/%.Y  
acquisition of control 取得控制权 $*k9e^{S  
acquisition of fixed assets 购置固定资产 I\8F.J1_  
acquisition of shell “买壳” CI}zu;4|  
acquisition price 收购价 4H]~]?F&  
act of God 天灾 sN_c4"\q  
acting partner 执事合伙人 O'i!}$=g  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -,Oq=w*EV  
active partner 积极参与的合伙人 w y\0o  
active trading 交投活跃 J?1U'/Wx2  
actual circulation 实际流通 ?nwFc3qw  
actual cost 实际成本 [#3*R_#8R  
actual expenditure 实际开支；实际支出 3
+uCTn0%  
actual income 实际入息；实际收入；实际收益 xIlo@W6  
actual market 现货市场 BB.^[:,dA  
actual price 现货价；实际价格 *^@{LwY\M  
actual profit 实际利润 d'okX
CG  
actual quotation 实盘；实际价位；实际报价 d$?sS9"8(  
actual year basis 按实际年度计算 oR1HJ2>Z1  
actuals 实货 L
T2UY*  
actuarial investigation 精算调查 FD*)@4<o  
actuarial principle 精算原则 [e6zCN^t  
actuarial report 精算师报告 ;WqWD
-C  
Actuarial Society of Hong Kong 香港精算学会 vUNmN2pRJ  
actuarial valuation 精算师估值 Nj^:8]D)0  
actuary 精算师 ib,BYFKEW  
ad referendum agreement 暂定协议；有待覆核的协定 fK?/o]vq  
ad valorem duty 从价税；按值征税 ~ZuFMVR  
ad valorem duty system 从价税制 fp)%Cr  
ad valorem fee 从价费 Bok
pvd-c7  
ad valorem tariff 从价关税 +5k^-  
additional allowance 额外免税额 |Q\O% cb  
additional amount for unexpired risk 未过期风险的额外款额 gAPD y/wM  
additional assessable profit 补加应评税利润 H[M(t^GM  
additional assessment 补加评税 #sRkKl|  
additional commitment 额外承担 |RS(QU<QE  
additional commitment vote 额外承担拨款 \Aa{]t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f7y3BWOi]  
additional dependent parent allowance 供养父母额外免税额  L#>^R   
additional provision 额外拨款 brpsZU  
additional stamp duty 附加印花税 ;&2f{  
additional tax 补加税罚款；补加税款 ~ 7^#.  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xaw)iC[gI{  
adjudged bankrupt 被裁定破产 |Vj@;+/j  
adjudicated bankrupt 裁定破产人 -
H+<81"B#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 dW4FMm>|  
adjudication of bankruptcy 裁定破产；宣告破产 tF&g3)D:NV  
adjudication of insolvency 裁定无力偿还债务 %%c1@2G<  
adjusted actual 经调整的实数；调整后的实数 0LW|5BVbIO  
adjusted current assets 经调整的流动资产；调整后的流动资产 Jjr&+Q^3Tu  
adjusted figure 经调整的数字；调整后的数额 v*[oe  
adjusted liabilities 经调整的负债；调整后的负债 -KA Y  
adjusted loss 经调整的亏损；调整后的亏损 KccIYn~  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 i .GJO +K  
adjusted profit 经调整的利润；调整后的利润 4Y/kf%]]A  
adjusted surplus 经调整的盈余额；调整后的盈余额 AW')*{/(Ii  
adjusted value 经调整的价值；调整后的价值 = 9K5f#;e  
adjustment 调整；修订；理算〔保险〕 `v"p""_H  
adjustment centre 调剂中心 {S6:LsFfm  
adjustment lag 调整过程的时间差距；调整时差 *]#(?W.$w  
adjustment mechanism 调整机制 }Tz<fd/  
adjustment of loss 亏损调整 >DSD1i+
N  
adjustment process 调整过程；调整程序 9
!u&8#i  
adjustment range 调整幅度 =K:)%
Qh  
administered exchange rate 受管制汇率 a^5.gfzA  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 pG-9H3[f#  
administration expenses 行政费用 /T\'&s3D+  
administration fee 手续费；行政费 J4l\  
administration in bankruptcy 破产管理 vS1#ien#  
administration order 遗产管理令 ri?k}XnhX  
administrator 管理人；遗产管理人 H~ `JAplr  
administrator of the estate 遗产管理人 M!D&a)\  
admission of debt 债项承认书 U-6pia/o  
admission of proof 接纳债权证明 62D UF  
advance 放贷款项；垫付款项；预支款项；预付款项 g[%^OT#  
advance account 暂支帐目；预付款帐户 RO!em~{D*  
advance compensation 预付补偿金 g-8D1.U  
advance from shareholder 股东垫款 $uj3W<iw3E  
advance pending reimbursement 预支以待日后付还 >&Ios<67g  
advanced economy 先进经济体系 AC}[Qp!  
advancement 预付；预付财产 N, SbJ Z  
advances warrant 垫款令 \&jmSa=]l  
advancing 贷出 pj9*$.{  
adverse balance 逆差 NQu.%=  
adverse exchange 逆汇 (aUdPo8H^  
advertisement addressed to shareholders 在报章刊登的致股东通告 d [f,Nu'  
advice for collection 托收通知书 D~T;z pS  
advice of drawing 提款通知书；汇票通知书 l6~wm1vO  
advice of payment 付款通知 A}l+BIt  
Advisory Committee [Securities and Futures Commission] ui .riD[,O  
谘询委员会〔证券及期货事务监察委员会〕 hVe39BBtO  
Advisory Committee on Diversification 经济多元化谘询委员会 ,u@V
i0  
affidavit 誓章；遗产申报誓章 ZT d)4f  
affidavit of no receipt 述明无收款的誓章 AQU^7O  
affiliate 联号；联营公司；附属公司 bZ-_Q  
affiliated company 附属公司；联号；联营公司 HD~o]l=H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L}hc|(:  
affordability 负担能力 Gzw9E.Hk  
African Development Bank [AfDB] 非洲开发银行 5==hyIy  
after-acquired property 事后取得的财产 DV!10NqUr  
after-hours dealing 市后交易 @ i*It Hk  
after-tax profit 税后盈利；税后利润；税后溢利 pW,)yo4  
agency agreement 代理协议 (O-.^VV  
agency expenses 代理机构的开支 $TZjSZ1w  
agency fee 代理费 jnzOTS  
Agency Law 《代理法》 9=5xt;mEs}  
agent 代理人；承销人 /!A?>#O&.  
agent of company 公司代理人 f j:q>}V  
agent's fee 代理人费；经纪费 {W11+L{8  
aggregate 总计；总数；总体数字 O =gv2e  
aggregate amount 总款额；总额 IZSJ+KO
 
aggregate assets and liabilities 总体资产与负债 <nk7vo?Ks  
aggregate at constant price 按固定价格计算的总体数字 e anR$I;Yj  
aggregate demand 总需求 <_>xkQbn2  
aggregate gross position 总持仓量
VOkSR6  
aggregate limit 总限额 Gv\:Ag
i  
aggregate of salaries tax 合计薪俸税 ;^f ;<  
aggregate performance 总体表现；总体业绩 T)lkT?  
aggregate supply 总体供应 {7Qj+e^  
aggregate surplus 总盈余 =~P)7D6  
aggregate total 整体总额 oU)Hco"_k  
aggregate value 总值；合计价值 5i1E 5@
~  
aggregated basis 合计基准 (,XbxDfM  
aggregated net chargeable income 合计应课税入息实额 VBq|j"o0"  
aggregation 合并计算；合计；总和 g5@P  
aggregation of incomes of husband and wife 夫妇入息合并计算 kesuM3  
aggregation of property 财产的总和 C;\R 62'  
agio 差价；贴水 aESlb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》 2kkqPBc_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !L3\B_#  
《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》 M;j)F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]rS:#LK  
《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》 uFYcVvbT@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment i1JVvNMQ,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 y{g"w  
agreement for a settlement 授产协议 {g7~e{2  
agreement for assignment 转让协议 OSY.$$IO  
agreement for sale 售卖协议；买卖协议 _uq[D`=  
agreement for sale and purchase 买卖协议 :x[SV^fw[  
agreement for the payment of interest 支付利息协议 X0 ^~`g  
agreement for the repayment of money 还款协议 EN/r{Cm$B  
agreement of reinsurance 再保险协议 1%$Z%?  
Agricultural Bank of China 中国农业银行 i TLX=.M  
air passenger departure tax 飞机乘客离境税 KbGz3O'u  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Ux-i iH#s  
airport tax 机场税 t->I# t7  
alcohol duty 酒精税 :ZsAWe{%,J  
alienation 让与；让渡；转让 h1Nd1h@-  
alimony 生活费；赡养费 60
--6n  
All Ordinaries Index [AOI] 所有普通股指数 " 7g\X$  
all risks 全险；综合险 `6RR/~kP(  
All Sales Record for Stock Market 《股票市场成交报告》 B*OBXN>'P  
Allied Capital Resources Limited 新联财务有限公司 wO&
+Bb\=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "L&84^lmf  
allocation letter 拨款信件 )s|o&aP>  
allocation of fund 分配款项；预留款项 +[2ep"5H  
allocation of profit 利润分配；溢利分配 3,^.  
allocation warrant 拨款令 ngOGo =
 
allotment 分配；配股 ni?5h5-  
allotment notice 股份配售通知；配股通知 C17$qdV/  
allotment of shares 股份分配 RMs+pN<5  
allowable 可获宽免；免税的 Ny5$IIFe  
allowable business loss 可扣除的营业亏损 Y6RbRcJw  
allowable expenses 可扣税的支出 /2>.*H_2  
allowance 免税额；津贴；备抵；准备金 NnRX0]  
allowance for debts 债项的免税额 &a!MT^anA~  
allowance for depreciation by wear and tear 耗损折旧免税额 &cZl2ynPi  
allowance for funeral expenses 殡殓费的免税额 S1a6uE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -8Q}*Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~v6]6+   
allowance to debtor 给债务人的津贴 })umg8s  
alteration of capital 资本更改 ]{ir^[A6  
alternate trustee 候补受托人 x(7Q5Uk\  
amalgamation 合并 t
d5! S]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C;I:?4  
ambit of charges 征税范围；收费范围 ^tY _ q  
amended valuation 经修订的估值 3YD.Fjz$  
American Commodities Exchange 美国商品交易所 xQDWnpFc  
American Express Bank Limited 美国运通银行 gTb%c84  
American Stock Exchange 美国证券交易所 .~,=?aq^  
amortization 摊销 oH;9s-Be  
amount due from banks 存放银行同业的款项 5pH6]$  
amount due from banks abroad 存放海外银行同业的款项 vLIaTr gz  
amount due from holding companies 控股公司欠款 9>r@wK'Pn  
amount due from local banks 存放本港银行同业的款项 SNc$!  
amount due to banks 银行同业的存款 _6.Y3+7I  
amount due to banks abroad 海外银行同业的存款 |_mN:(3  
amount due to holding companies 控股公司存款 Pos(`ys;  
amount due to local banks 本港银行同业的存款
h9kwyhd"  
amount due to outport banks 外埠银行同业的存款 @tlWyUju  
amount for note issue 发行纸币的款额 B^@X1EE  
amount of bond 担保契据的款额 8EY]<#PN  
amount of consideration 代价款额 ihd^P]  
amount of contribution 供款数额 7;9 Jn  
amount of indebtedness 负债款额 |3G;Rh9w,  
amount of principal of the loan 贷款本金额 c@Xb6z_>  
amount of rates chargeable 应征差饷数额 5;X r0f  
amount of share capital 股本额 |ZG0E  
amount of sums assured 承保款额 s)G?5Gz  
amount of variation 变动幅度 {ObUJ3  
amount of vote 拨款数额 0M!GoqaA  
amount payable 应付款额 e.WKf,e"X  
amount receivable 应收款额 uxlrJ1~M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (bAw>  
analysis 分析 d' l|oeS  
ancillary risk 附属风险 2H/{OQ$  
annual account 周年帐目；周年帐目报表；年度决算；年结 mo"1|Q&  
annual accounting date 年结日期 y\_k8RqE^  
annual allowance 每年免税额；年积金；年度津贴；年津 ,</Kn~b  
annual balance 年度余额 &l0,q=T  
annual disposable income 每年可动用收入 3z% W5[E)  
annual estimates 周年预算 `(M0I!t  
annual fee 年费 O=}d:yZb!  
annual general meeting 周年大会 Sq]QRI/  
annual growth rate 年增率；每年增长率 L&0aS:  
annual long-term supplement 长期个案每年补助金 YySo%\
d  
annual pensionable emolument 可供计算退休金的年薪 S]Ye`  
annual report 年报 6&o?#l;|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oSLm?Lu  
annual return 周年报表；周年申报表；每年报税表格 uyvjo)T  
Annual Return Rules 《周年报表规则》 D2I|Z  
annual review of consumer prices 每年消费物价回顾 0UhJ I  
annual roll-forward basis 逐年延展方式 %D3Asw/5a  
annual salary 年薪 N(%(B  
annual statement 年度报表；年度决算表 ZF@$3   
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 %+oqAYm+s  
annuitant 年金受益人 Hu+GN3`sx^  
annuity 年金 KNjU!Z/4  
annuity contract 年金合约 A<+1:@0  
annuity on human life 人寿年金 !oYNJE Y7  
antecedent debt 先前的债项 =w/AJ%6  
ante-dated cheque 倒填日期支票 3_"tds <L  
anticipated expenditure 预期开支 iKu4s  
anticipated net profit 预期纯利 #,h0K  
anticipated revenue 预期收入 WAf"|
 
anti-inflation measure 反通货膨胀措施 C{~O!^2G  
anti-inflationary stance 反通货膨胀立场 .'NTy R  
apparent deficit 表面赤字 +F*h\4ry#  
apparent financial solvency 表面偿债能力 QUDpAW  
apparent partner 表面合伙人 NAOCQDk{  
application for personal assessment 个人入息课税申请书 7^C&2k5G  
application of fund 资金应用 -vv_6ZL[  
application to release as liquidator and to destruct the books of accounts and documents 0:JNkXZ:  
申请免除清盘人职务及毁灭帐簿与文件 OZEbs 7  
appointed actuary 委任精算师 intl?&wC  
appointed auditor 委任核数师；委任审计师 :!JQ<kV  
appointed trustee 委任的受托人 6!SW]#sD  
appointer 委任人 0\V
)DV.i  
apportioned pro rata 按比例分摊 &ET$ca`j#  
apportionment 分配；分摊 7^syu;DT9Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pj$kSS|m6-  
apportionment formula 分摊方程式 @w;$M]o1  
apportionment of estate duty 遗产税的分摊 8erG](  
appraisal 估价；评估 @9
~x@[  
appreciable growth 可观增长 2R W~jn"  
appreciable impact 显着影响 w c  
appreciable increase 可观增长 fL*+[
v4  
appreciation 增值；升值 I%NeCd  
appreciation against other currencies 相对其他货币升值 SgssNv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )Y6\"-M[  
appreciation tax 增值税 r
BOH9L  
appropriation 拨款；拨用；拨付 Z5 7.+z<  
appropriation account 拨款帐目 *5{1.7  
Appropriation Bill 拨款法案 ~n!&~  
appropriation-in-aid system 补助拨款办法 CY.
4>,  
approved assets 核准资产 1Vc~Sa  
approved basket stock 认可一篮子证券 N6`U)=2o>h  
approved budget 核准预算 iCCe8nK  
approved charitable donation 认可慈善捐款 ]E)\>Jb  
approved charitable institution 认可慈善机构 @$iZ9x6t  
approved currency 核准货币；认可货币 = 5[%%Lf  
approved estimates 核准预算 4o"?QV:  
approved estimates of expenditure 核准开支预算 0f@9y  
approved overseas insurer 核准海外保险人 U8-OQ:2.  
approved overseas trust company 核准海外信托公司 HD& Cp  
approved pooled investment fund 核准汇集投资基金 w@Asz9Lq%  
approved provident fund scheme 认可公积金计划 Z}{]/=h  
approved provision 核准拨款 Xppv  
approved redeemable share 核准可赎回股份 p{:y?0pGN  
approved regional stock 认可地区性证券 CM%;/[WBxy  
approved retirement scheme 认可退休金计划 GFju:8P?  
approved subordinated loan 核准附属贷款 +o):grWvQ  
arbitrage 套戥；套汇；套利 zszmG^W{  
arbitrageur 套戥者；套汇者 |6;-P&_n  
arbitrary amount 临时款项 q|0l>DPRp  
arrangement 措施；安排；协定 K]uH7-YvL/  
arrears 欠款 ZH*h1?\X  
arrears of pay 欠付薪酬 zl| XZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 x6*y$D^B  
articles of association 组织章程；组织细则；组织章程细则 wqT9m*VK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |3 Iug  
ascertainment of profit 确定利润 [4aw*M1z}.  
"Asia Clear" “亚洲结算系统” @4MQ021(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1Wiz0X/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 wS+!>Q_]w  
Asian Development Fund [ADF] 亚洲发展基金 b- bvkPN  
Asian dollar bond 亚洲美元债券 iSUu3Yv,_m  
Asian dollar market 亚洲美元市场 UWhJkJsX  
Asian dollar rate 亚洲美元利率 'IT]VRObP  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /Kq'3[d8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 'Ebjn>"  
asked price 沽盘；喊价；索价；卖方报价
&=kb>*  
assessable income 应评税入息 }!?RB v'W  
assessable loss 应评税亏损 Gs,e8ri!  
assessable profit 应评税利润 ;)wk^W  
assessable value 应评税值 e ;^}@X  
assessed profit 估定利润 @WJ\W`P  
assessed value 经评估价值 M< .1U?_#  
assessment 评税；评定；估价；评税单 ~mwIr  
assessment number 评税编号；估价编号 QPh3(K1w^  
assessment of additional tax 补加税评税 UvM4-M%2JN  
assessment of performance 业绩评估；实绩评价 C/H;|3.X  
Assessor 评税主任 bwcr/J(Nb  
asset price bubbles 资产价格泡沫 Fn iht<  
asset-backed securities 具资产保证的证券 _*n `*"  
assets accretion 资产增值 m OE!`fd  
assets and liabilities 资产与负债 FD&^nJ_{  
assets betterment statement 资产递增表；资产改进表 J#ClQ%  
assets lending 实物放款；有抵押贷款 L[
A?W  
assets of the company passing on the death 死者去世时转移的公司资产 r;MFVj{  
assets pledged as security for liabilities 用作负债抵押的资产 aEh9za  
assets portfolio 资产投资组合 :YOo"3.]  
assets price 资产价格 %K.rrn M  
assets quality 资产质素 N3*1,/,l.  
assets realization 资产变现 G "!v)o  
assets refinancing arrangement 资产再集资安排 ?L0k|7  
assets securitization 资产证券化 9_,f)2)~W  
assets situated outside Hong Kong 在香港以外地方的资产 `34{/}w  
assets stripping 削减资产；拆卖资产 /HS"{@Z"h  
assets value 资产值 0FY-e~xr  
assignee 承让人 RgW#z-PZF  
assignment 转让；转让书；转让契 mwyB~,[d+W  
assignment of interest 权益转让 c8Ud<M .  
assignment of letters patent and trade mark 专利证书及商标转让 ;E[Q/ tr:w  
assignment of property 物业转让；物业转让书 XogCq?_m  
assignment right 转让权 u`.)O2)xU  
assignor 转让人 %vm_v.Q4)  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 X,#~[%h$-=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (vX<Bh  
associate member 附属会员 :=TIq  
associated body corporate 相联法人团体 1_A_)l11  
associated company 相联公司；联属公司 |$e'yx6j  
associated corporation 相联法团 ,G5[?H;ZN  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] HZ2W`wo  
公认会计师公会〔英国〕 {:#nrD"  
Association of Futures Exchange Brokers 香港期货经纪协会 >iRkhA=Vg  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,|}mo+rb-  
association of underwriters 承保人组织 V=% ;5/  
assumption of control 接管 __
FEdO  
assurance 担保；保险；转易；转易书 yN0`JI  
assurance of interest 权益的转易 y22DBB8  
at 19XX price 按一九ＸＸ年价格计算 GN9kCyPK  
at a discount 按赔价计算；按贴水价格计算；打折扣 a@<-L  
at a premium 按溢价计算；按升水价格计算 
%+Y wzL{  
at call 通知付款；按通知 ?@;)2B|q  
at constant market price 按固定市价计算 Z<^!N)  
at constant price 按固定价格计算 ,W|-?b?   
at cost 按成本计算 02trjp.f  
at current market price 按当时市价计算；按现时市价计算 B>m*!n:l  
at current price 按当时价格计算；按现时价格计算 9xhc:
@B1J  
at factor cost 按要素成本计算；按生产要素成本计算 V>,=%r4f  
at money-of-the-day price 按付款当日价格计算 T_=WX_h $  
at or better 按指定或较佳价位〔买卖指令〕 )7.DF|A  
at par 按面值计算；平价 &e;Qabwxva  
at sight 见票即付 v
J=Q{_D=\  
at the close 按收市盘 CswKT9  
at the opening 按开市盘 i%i/>;DF  
attestation 见证；见证条款 1JfZstT  
at-the-money option 平价期权 <F(2D<d{;)  
attorney 受权人；受托代表人 N$IA~)  
attornment 新拥有人承认书 *B}O  
attributable profit 可归属利润 3 V>$H\H  
attributable share value 可归属股份价值 e0(aRN{W  
Auckland Stock Exchange 奥克兰证券交易所 Cl9nmyf   
auction 拍卖 ..+#~3es#y  
auctioneer 拍卖商 4oueLT(zc  
audit 审计；核数 O!{YwE8x9  
Audit Commission 审计署 V+y"L>K  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] h9CTcWGt  
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#,iO9.-  
audit review 帐目审查 uC#@qpzy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /e?0Iv" 8>  
audited account 审计帐目；经审计的帐目 dt,Z^z+"E  
audited annual account 经审计的周年帐目 d[J_iD{ &  
audited balance sheet 经审计的资产负债表 ^r(My}  
auditor 核数师；核数主任；审计师 5Gy#$'kdf  
auditor's certificate 核数师证明书；审计师证明书 "t(_r@qU/  
auditor's report 核数师报告；审计师报告 5B4/2q=  
Aussie bond 澳元债券 X~c?C-fV  
austerity budget 紧缩预算 %Q0R] Hg  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L YF|  
Australia All Ordinaries Index 澳洲所有普通股票指数 P/|1,Sk  
Australian Dollar [AUD] 澳元 c$71~|-[  
Australian Options Market 澳大利亚期权市场 ,xVAJ6_#  
Australian Securities Commission 澳洲证券事务监察委员会 (IVhj^dQm  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 oD9n5/ozo  
Australian Stock Exchange 澳大利亚证券交易所 _/noWwVu  
Austrian Schilling [ATS] 奥地利先令 O0xqA\  
authentication 认证；鉴证 $P?^GB>u  
authority to purchase 委托购买证；委购书 2M'dTXz  
authorization 认可；核准；授权；授权书 $*iovam>^]  
authorization by direction 指示授权 ]VLseF  
authorization by instruction 指令授权  16~E  
authorization by warrant 令状授权 z]+L=+,,  
authorization of unit trust 单位信托的认可 S7Ty}?E@  
authorized agent 指定代理人 Ec3tfcNhR  
authorized capital 法定资本 p^|l ',e  
authorized clerk 出市员 G%t>Ll``C  
authorized dealer 认可交易商  PC<_1!M]  
authorized financial institution 认可财务机构 ?SElJ?Z  
authorized fund 认可基金
`HkNO@N[  
authorized fund house 获授权的基金公司；认可基金公司 3u$1W@T(  
authorized institution 认可机构 CssE8p>"F  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [i ~qVn2vT  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?zm]KxIC  
authorized insurer 获授权保险人；获认可承保人 lYJSg70P  
authorized investment 特准投资项目 oq+w2yR  
authorized person 获授权人 3cL iZ%6^  
authorized representative 获授权代表 adX"Yg!`{c  
authorized share capital 法定股本 ?`rAO#1  
automated quotation system 自动报价系统 VDbbA\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ][v]Nk  
自动交易系统〔香港期货交易所有限公司〕 *Z_4bR4Q  
automatic adjustment mechanism 自动调整机制 D\-\U E/  
automatic adjustment system 自动调整系统 CL4N/
[UM  
Automatic Clearing House 自动票据交换所 ~
~h#2SX  
automatic exchange rates accumulation system 自动化汇率累集系统 ~8u *sy  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 "^\q{S&q2P  
automatic teller machine [ATM] 自动柜员机 s) shq3O  
autopay 自动转帐 @:9Gs!!  
available assets 可用资产 Gb\PubJ  
available fiscal reserve 现存财政储备 diY7<u#  
available profit 可用利润 R8Vf6]s_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Q'jw=w!|g  
average 平均；平均数；海损 n@p@@  
average basic salary 平均基本薪金 ={zTQ+7S`  
average consumer expenditure 平均消费开支；一般消费开支 3EICdC  
average cost 平均成本 ^.!jD+=I  
average cost of land production 增辟土地平均成本 hyf ;f7`o  
average daily turnover 平均每日成交额 71{jedT  
average daily wage rate 平均每日工资率 \>- M&C  
average expenditure pattern 平均开支模式 }QE*-GVv]  
average growth rate 平均增长率 u/u(Z&  
average net fixed assets 固定资产平均净值 c Pf_B=  
average of relatives 相对价格平均数 U*$xR<8v  
average price 平均价格 @i;)`k5b  
average propensity to consume 平均消费倾向；一般消费倾向 ?e<2'\5v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }AR
A K^%  
average rate 平均率 `{G&i\"n  
average revenue 平均收入；平均收益 >9dD7FH  
average stock 平均库存；平均存货 ! I0xq"  
average yearly rent 平均年租 7}UG&t{  
avoidance of double taxation 避免双重课税 JN|6+.GG  
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 ]$[sfPKA  
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