一些有用的会计术语(也不知道发的地方对不对)A

A: !oXFDC3k  
A share Ａ股；甲类股份 AfhJ6cSIE  
abatement of tax 减税；减扣免税额 Nz3+yxv1  
ABN AMRO Bank N.V. 荷兰银行 &`s{-<t<L  
above-the-line expenditure 线上项目支出；经常预算支出 OA6i/3 #8  
above-the-line receipt 线上项目收入；经常预算收入 t}I@Rmso  
ABSA Asia Limited 南非联合亚洲有限公司 >WZbbd-  
absolute change 绝对数值变更 w^zqYGxG
)  
absolute expenditure 实际开支 zJ(DO>,p&  
absolute guideline figure 绝对准则数字 " wT?$E  
absolute interest 绝对权益 xv2c8g~vD  
absolute order of discharge 绝对破产解除令 ^/}4M'[w  
absolute profit margin 绝对利润幅度 cy(w*5Upu  
absolute value 实值；绝对值 {T^D&i# o  
absolutely vested interest 绝对既得权益 KyT=:f V  
absorbed cost 已吸收成本；已分摊成本 Q5dqn"?  
absorption 吸收；分摊；合并 P-[})Z=  
absorption rate 吸收率；摊配率；分摊率 !pRu?5  
ACB Finance Limited 亚洲商业财务有限公司 ?[bE/Ya+S  
acceptable form of reciprocity 合理的互惠条件 2V%z=  
acceptable rate 适当利率；适当汇率 kl~/tbf
 
acceptance agreement 承兑协议 yU/?4/G!  
acceptance for honour 参加承兑 9 4H')(  
acceptor 承兑人；接受人；受票人 t\QLj&h}E  
acceptor for honour 参加承兑人 $X-PjQb1Bb  
accident insurance 意外保险 |uz<)  
Accident Insurance Association of Hong Kong 香港意外保险公会 ORP<?SG55u  
accident insurance scheme 意外保险计划 G na%|tUz|  
accident year basis 意外年度基准 W;R6+@I[  
accommodation 通融；贷款 '{~[e**  
accommodation bill 通融票据；空头票据  WvF{`N  
accommodation party 汇票代发人 Q\IViM  
account balance 帐户余额；帐户结余 ;*zLf 9i  
account book 帐簿 5*A5Y E-  
account collected in advance 预收款项 ^1c7\"{  
account current book 往来帐簿 RFS}!_t+|  
account of after-acquired property 事后取得的财产报告 aqk$4IG  
account of defaulter 拖欠帐目 Op9 ^Eu%n  
account payable 应付帐款 KC; o
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [/*;}NUv  
account receivable 应收帐款 ;Qq_  
account receivable report 应收帐款报表 6RxI9{ry  
account statement 结单；帐单；会计财务报表 f^QC4hf0  
account title 帐户名称；会计科目 x.t&NP^V)  
accountant's report 会计师报告 P}a$#a'!  
Accountant's Report Rules 会计师报告规则 q$yg^:]2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 CDtL.a\  
Accounting Arrangements 《会计安排》 V D7^wd9  
accounting basis 会计基础 i Pr(X  
accounting by Official Receiver 破产管理署署长呈交的帐目 VfJ{);   
Accounting Circular 《会计通告》 A9SL|9Q  
accounting class 会计类别 n2-+.9cY  
accounting date 记帐日期；会计结算日期 ami>Pp  
accounting for money 款项核算 OW=3t#"7Kp  
Accounting Officer 会计主任 g8'8"9:xC  
accounting period 会计报告期；会计期 "]p
&7  
accounting policy 会计政策；会计方针 DFZ@q=ZT  
accounting practice 会计惯例 w0nbL^f  
accounting principle 会计准则 ):tv V  
accounting record 会计记录 z]%@r 7  
accounting report 会计报告 =ZU!i0 K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W\Scak>  
Accounting Society of China 中国会计学会 `Nvhp]E  
accounting statement 会计报表 Bc
pbS%S  
accounting system 会计制度；会计系统 GwDOxH'  
accounting transaction 会计事项；帐务交易 NWiDNK[VE}  
accounting treatment 会计处理 W!.FnM5x  
accounting year 会计年度 }oG6XI9  
accretion 增值；添加 iNi1+sm  
accrual 应计项目；应累算数目 LzLJ6A>;R  
accrual basis 应计制；权责发生制 ]Z\W%'q+  
accrual basis accounting 应计制会计；权责发生制会计 l}-k>fug  
accrue 应累算；应计 ,MJddbcg  
accrued benefit 应累算利益 [c
EGkz
 
accrued charges 应计费用 9'~qA(=.?  
accrued cumulative preference share dividend 应累算的累积优先股股息 8/)q$zs  
accrued expenses 应累算费用 !F~1+V>zP  
accrued interest payable 应付利息；应计未付利息 [ywF!#'){  
accrued interest receivable 应收利息；应计未收利息 Hr}"g@ <  
accrued right 累算权益 WhH60/`  
accruing profit 应累算的利润 5"3`ss<m  
accumulated fiscal reserve 累积财政储备 I+kL;YdS  
accumulated profit 累积利润；滚存溢利 3l`"(5  
accumulated reserve 累积储备 cy mC?8<  
accumulation of surplus income 累积收益盈余 hTZ6@i/pS  
acquired assets 既得资产 )$f?v22  
acquisition 收购；购置；取得 *UW 8|\;  
acquisition cost 购置成本 BH^*K/^  
acquisition expenses 购置费用 #k>n5cR@0  
acquisition of 100% interest 收购全部股权 rmvrv.$3  
acquisition of control 取得控制权 ZW"f*vwQo  
acquisition of fixed assets 购置固定资产 : Gi
8Jo  
acquisition of shell “买壳” /{8Y,pZbu  
acquisition price 收购价 @##}zku  
act of God 天灾 4mp)v*z  
acting partner 执事合伙人 CpX[8>&osD  
active market 买卖活跃的市场；交投畅旺的市场；旺市 mP15PZ  
active partner 积极参与的合伙人 $(0<T<\  
active trading 交投活跃 |p+FIr+  
actual circulation 实际流通 qR2cRepV  
actual cost 实际成本 (dNF)(wn  
actual expenditure 实际开支；实际支出 ,mCf{V]#  
actual income 实际入息；实际收入；实际收益 _O87[F1  
actual market 现货市场 `hG`}G|^  
actual price 现货价；实际价格 rs>,p)  
actual profit 实际利润 g]44|9x(W  
actual quotation 实盘；实际价位；实际报价 !U(S?:hvW  
actual year basis 按实际年度计算 hV`?, ~K  
actuals 实货 hF^JSCDz l  
actuarial investigation 精算调查 >zJkG9a  
actuarial principle 精算原则 yCkWuU9  
actuarial report 精算师报告 O(0a l#Fvj  
Actuarial Society of Hong Kong 香港精算学会 9dszn^]T  
actuarial valuation 精算师估值 mqJD+ K  
actuary 精算师 `'r]Oe  
ad referendum agreement 暂定协议；有待覆核的协定 JF}i=}
 
ad valorem duty 从价税；按值征税 ?Y\WSI?i  
ad valorem duty system 从价税制 g9g ]X  
ad valorem fee 从价费 .uX(-8n ~  
ad valorem tariff 从价关税 ~v/` `s  
additional allowance 额外免税额 (kK8 OxfF  
additional amount for unexpired risk 未过期风险的额外款额 *Z
.{1  
additional assessable profit 补加应评税利润 f]Aa$
\@b  
additional assessment 补加评税 j;j~R3B  
additional commitment 额外承担 fWfhs}_  
additional commitment vote 额外承担拨款 13 JG[,w  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;2fzA<RkK  
additional dependent parent allowance 供养父母额外免税额 K]>4*)A:  
additional provision 额外拨款 u\xrC\Ka  
additional stamp duty 附加印花税 G
5 )"%G.  
additional tax 补加税罚款；补加税款 c??m9=OX1  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *)\y52z  
adjudged bankrupt 被裁定破产 ?_uan  
adjudicated bankrupt 裁定破产人 GP^^ K  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 loq2+(  
adjudication of bankruptcy 裁定破产；宣告破产 ^5 "yY2}-  
adjudication of insolvency 裁定无力偿还债务 ;Cx`RF w  
adjusted actual 经调整的实数；调整后的实数 ~^Ga?Q_  
adjusted current assets 经调整的流动资产；调整后的流动资产 >c:nr&yP  
adjusted figure 经调整的数字；调整后的数额 F!C<^q~!  
adjusted liabilities 经调整的负债；调整后的负债 Op9+5]XF  
adjusted loss 经调整的亏损；调整后的亏损 pG*W>F  
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 z:dW'U?1  
adjusted profit 经调整的利润；调整后的利润 J$jLGy&'  
adjusted surplus 经调整的盈余额；调整后的盈余额 n3/Bs  
adjusted value 经调整的价值；调整后的价值 l_ x jsu  
adjustment 调整；修订；理算〔保险〕 1dp8'f5^  
adjustment centre 调剂中心 Z$Qwn  
adjustment lag 调整过程的时间差距；调整时差 (l2n%LL]*  
adjustment mechanism 调整机制 \:n<&<aVSr  
adjustment of loss 亏损调整 ZS_ z  
adjustment process 调整过程；调整程序 T|YMU?4  
adjustment range 调整幅度 Z>1yLt@ls  
administered exchange rate 受管制汇率 [["eK9}0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 UNrO$aX!1'  
administration expenses 行政费用 ph2 _P[S'  
administration fee 手续费；行政费 Vn/FW?d7  
administration in bankruptcy 破产管理 4uE/!dT  
administration order 遗产管理令 >K%+h)%kI  
administrator 管理人；遗产管理人 %_5?/H@%3z  
administrator of the estate 遗产管理人 iY sQ:3s  
admission of debt 债项承认书 a{ByU%  
admission of proof 接纳债权证明 +]H!q W:  
advance 放贷款项；垫付款项；预支款项；预付款项 0H'G./8
  
advance account 暂支帐目；预付款帐户 !14v Ovj4{  
advance compensation 预付补偿金 cZ.p  
advance from shareholder 股东垫款 @v/Ae_q!  
advance pending reimbursement 预支以待日后付还 0Y~5|OXJ  
advanced economy 先进经济体系 1Sns$t%b  
advancement 预付；预付财产 q8e]{sT'!  
advances warrant 垫款令 [zrFW g6N  
advancing 贷出 a*_" nI&lr  
adverse balance 逆差 sC :.}6  
adverse exchange 逆汇 &)!N5Veb  
advertisement addressed to shareholders 在报章刊登的致股东通告 `v/p4/  
advice for collection 托收通知书 7Z}T!HFMr  
advice of drawing 提款通知书；汇票通知书 KlwBoC/{K  
advice of payment 付款通知 Z y6kA\q  
Advisory Committee [Securities and Futures Commission] V3 ~&R:Z9e  
谘询委员会〔证券及期货事务监察委员会〕 YZ->ep}  
Advisory Committee on Diversification 经济多元化谘询委员会 vBY?3p,0p  
affidavit 誓章；遗产申报誓章 <\ ".6=E#W  
affidavit of no receipt 述明无收款的誓章 iNL>TVUM  
affiliate 联号；联营公司；附属公司  ? EhIK  
affiliated company 附属公司；联号；联营公司 ="g9>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %wJ>V-\e  
affordability 负担能力 N_0B[!B]  
African Development Bank [AfDB] 非洲开发银行 ZU7u>  
after-acquired property 事后取得的财产 g</Mk^CE  
after-hours dealing 市后交易 <@n3vO
6  
after-tax profit 税后盈利；税后利润；税后溢利 ronZa0  
agency agreement 代理协议 E.x<J.[Y  
agency expenses 代理机构的开支 `P;3,@ e  
agency fee 代理费 AY9#{c>X  
Agency Law 《代理法》 IJZx$8&A  
agent 代理人；承销人 1l}fX}5%I;  
agent of company 公司代理人 d=HD! e  
agent's fee 代理人费；经纪费 Y1DbBDk  
aggregate 总计；总数；总体数字 yyVE%e5nl  
aggregate amount 总款额；总额 CSFE[F63  
aggregate assets and liabilities 总体资产与负债 ?IiFFfs  
aggregate at constant price 按固定价格计算的总体数字 ,nniSG((3  
aggregate demand 总需求 }hc+ENh  
aggregate gross position 总持仓量 9.Sv"=5gz  
aggregate limit 总限额 
/EZ -  
aggregate of salaries tax 合计薪俸税 fhki!# E8M  
aggregate performance 总体表现；总体业绩 91FVe  
aggregate supply 总体供应 QA~Lm  
aggregate surplus 总盈余 w(odgD  
aggregate total 整体总额 .  
aggregate value 总值；合计价值 J@q!N;eh|  
aggregated basis 合计基准 #\LYo{op/.  
aggregated net chargeable income 合计应课税入息实额 KM oDcAjH  
aggregation 合并计算；合计；总和 H ;HFen|  
aggregation of incomes of husband and wife 夫妇入息合并计算 A(JgAV1{  
aggregation of property 财产的总和 !3
*%-8bp  
agio 差价；贴水 v@:m8Y(t  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 m]VOw)mBF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1=jwJv.^/  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 '^:q|h  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment P`n"E8"ab<  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 -wnBdL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment n*eqM2L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 P[P]oT.N  
agreement for a settlement 授产协议 5pxw[c53#  
agreement for assignment 转让协议 kl5Y{![/&f  
agreement for sale 售卖协议；买卖协议 - SCFWc  
agreement for sale and purchase 买卖协议 :
1!k*5  
agreement for the payment of interest 支付利息协议 #4^D'r>pJ  
agreement for the repayment of money 还款协议 t)l^$j!h@  
agreement of reinsurance 再保险协议 )!l1  
Agricultural Bank of China 中国农业银行 )KN]"<jB  
air passenger departure tax 飞机乘客离境税 !4+@b s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 n!?u/[@  
airport tax 机场税 aN"dk-eK  
alcohol duty 酒精税 )m10IyUAY  
alienation 让与；让渡；转让 ,@@FAL  
alimony 生活费；赡养费 %uy?@e  
All Ordinaries Index [AOI] 所有普通股指数 fSm|anuKZe  
all risks 全险；综合险 ia%U;M  
All Sales Record for Stock Market 《股票市场成交报告》 '# J/e0o@  
Allied Capital Resources Limited 新联财务有限公司 yxy~N\0  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g;</|Z  
allocation letter 拨款信件 pIvr*UzY  
allocation of fund 分配款项；预留款项 {9h`h08?z  
allocation of profit 利润分配；溢利分配 RV6|sN[x>  
allocation warrant 拨款令 yJHFo[wGMJ  
allotment 分配；配股 (!diPwcv  
allotment notice 股份配售通知；配股通知 ,mD{4 >7  
allotment of shares 股份分配 (fC U+  
allowable 可获宽免；免税的 h_xzqElZu  
allowable business loss 可扣除的营业亏损 MZ<BCRB  
allowable expenses 可扣税的支出 (L7%V !  
allowance 免税额；津贴；备抵；准备金 M}!E :bv'  
allowance for debts 债项的免税额 R"{oj]d;$F  
allowance for depreciation by wear and tear 耗损折旧免税额 c8
qwsp  
allowance for funeral expenses 殡殓费的免税额 gib;> nuBK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q+^"v]V`d  
allowance for repairs and outgoings 修葺及支出方面的免税额 h8?E+0  
allowance to debtor 给债务人的津贴 2~W8tv0^b2  
alteration of capital 资本更改 |F?/L>  
alternate trustee 候补受托人 bB
XUD;$  
amalgamation 合并 2@$`xPg   
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r[kmgPld  
ambit of charges 征税范围；收费范围 3rVWehCv  
amended valuation 经修订的估值 kntn9G  
American Commodities Exchange 美国商品交易所 _{0
IX  
American Express Bank Limited 美国运通银行 43o!Vr/S  
American Stock Exchange 美国证券交易所 'FmnlC1  
amortization 摊销 6kHb*L Je  
amount due from banks 存放银行同业的款项 #s|/5[i  
amount due from banks abroad 存放海外银行同业的款项 >I*uo.OF  
amount due from holding companies 控股公司欠款 [|oOP$u  
amount due from local banks 存放本港银行同业的款项 JCZ5q9b  
amount due to banks 银行同业的存款 pq<2:F:Kl  
amount due to banks abroad 海外银行同业的存款 C4t@;U=x  
amount due to holding companies 控股公司存款 HmVp
xD+  
amount due to local banks 本港银行同业的存款 5?C) v}w+  
amount due to outport banks 外埠银行同业的存款 P#ot$@1v  
amount for note issue 发行纸币的款额 _[ufH*  
amount of bond 担保契据的款额 >$N ?\\#  
amount of consideration 代价款额 2vX!j!_  
amount of contribution 供款数额 OA8iTn  
amount of indebtedness 负债款额 aX(Y `g)|  
amount of principal of the loan 贷款本金额 T Ue=Yj  
amount of rates chargeable 应征差饷数额 `>skcvkm  
amount of share capital 股本额 rsC^Re:*jr  
amount of sums assured 承保款额 f-a+&DB9  
amount of variation 变动幅度 ~mu)Cw  
amount of vote 拨款数额 7& G#&d  
amount payable 应付款额 v L!?4k  
amount receivable 应收款额 jV|/ C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :,FI 6`  
analysis 分析 M07==R7  
ancillary risk 附属风险 >Gi*BB  
annual account 周年帐目；周年帐目报表；年度决算；年结 }1pG0V4  
annual accounting date 年结日期 #)EVi7UP  
annual allowance 每年免税额；年积金；年度津贴；年津 {,zn#hU.R  
annual balance 年度余额 PitDk 1T  
annual disposable income 每年可动用收入 {qPu}?0
 
annual estimates 周年预算 9|1J pb  
annual fee 年费 *WZ?C|6+  
annual general meeting 周年大会 (eF "[,z  
annual growth rate 年增率；每年增长率 s N|7  
annual long-term supplement 长期个案每年补助金 ~<Sb:Izld  
annual pensionable emolument 可供计算退休金的年薪 tk,Vp3p  
annual report 年报 \TTt!"aK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x"n)y1y  
annual return 周年报表；周年申报表；每年报税表格 &{H LYxh  
Annual Return Rules 《周年报表规则》 <&p0:S
7  
annual review of consumer prices 每年消费物价回顾 _q1E4z  
annual roll-forward basis 逐年延展方式 @}iY(-V  
annual salary 年薪 B>,&{ah/5J  
annual statement 年度报表；年度决算表 Fd/.\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 wA7^  
annuitant 年金受益人 b0!ZA/YC-  
annuity 年金 Jx4"~ 4  
annuity contract 年金合约 .z&,d&E  
annuity on human life 人寿年金 <B3$ODGJp  
antecedent debt 先前的债项 ?9m@ S#@  
ante-dated cheque 倒填日期支票 4Q n5Mr@<  
anticipated expenditure 预期开支 2g:V_%  
anticipated net profit 预期纯利 )6 [d'2  
anticipated revenue 预期收入 #a=~a=c(^  
anti-inflation measure 反通货膨胀措施 v* /}s:a  
anti-inflationary stance 反通货膨胀立场 `%A>{A"  
apparent deficit 表面赤字 {/PiX1mn  
apparent financial solvency 表面偿债能力 ^h\Y.  
apparent partner 表面合伙人 6=i@ttAK  
application for personal assessment 个人入息课税申请书 23~Kz
C  
application of fund 资金应用 +LeM[XX  
application to release as liquidator and to destruct the books of accounts and documents x4nmDEpa  
申请免除清盘人职务及毁灭帐簿与文件 R`!'c(V  
appointed actuary 委任精算师 ^Y- S"Ks  
appointed auditor 委任核数师；委任审计师 vK~tgZ&  
appointed trustee 委任的受托人 i
P^o]4[c  
appointer 委任人 "Zq)y_1  
apportioned pro rata 按比例分摊 K"U[OZC`  
apportionment 分配；分摊 @Zov&01  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -iJ @K  
apportionment formula 分摊方程式 ;Alw`'  
apportionment of estate duty 遗产税的分摊 EwH_k  
appraisal 估价；评估 7z^\}&  
appreciable growth 可观增长 t~@
~XI5  
appreciable impact 显着影响 ;E]^7T  
appreciable increase 可观增长 S,%BhQ[  
appreciation 增值；升值 =%+o4\N,  
appreciation against other currencies 相对其他货币升值 etkKVr;Kv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l&4+v.zr  
appreciation tax 增值税 -P'KpX:]hd  
appropriation 拨款；拨用；拨付 i#W0  
appropriation account 拨款帐目 'k(aZ"  
Appropriation Bill 拨款法案 UpIt"+d2&  
appropriation-in-aid system 补助拨款办法 yCLDJ%8  
approved assets 核准资产 |#_`aT"  
approved basket stock 认可一篮子证券 /agX! E4s  
approved budget 核准预算 l!^+Xeg~  
approved charitable donation 认可慈善捐款 /!L#cUog  
approved charitable institution 认可慈善机构 J_ S]jE{  
approved currency 核准货币；认可货币 ?,0 5!]  
approved estimates 核准预算 I!OV+utF  
approved estimates of expenditure 核准开支预算 OD\F*Ry~  
approved overseas insurer 核准海外保险人 1hnw+T<<W  
approved overseas trust company 核准海外信托公司 xU_Dg56z'&  
approved pooled investment fund 核准汇集投资基金 3iC$ "9!p  
approved provident fund scheme 认可公积金计划 $X%'j
e  
approved provision 核准拨款 (#`1[n+b`x  
approved redeemable share 核准可赎回股份 2N$yn  
approved regional stock 认可地区性证券 uw,p\:D&  
approved retirement scheme 认可退休金计划 GN%|'eU  
approved subordinated loan 核准附属贷款 Gcz@z1a=n  
arbitrage 套戥；套汇；套利 3 2MdDa
 
arbitrageur 套戥者；套汇者 I"1H]@"=  
arbitrary amount 临时款项 fXJbC+  
arrangement 措施；安排；协定 sq~9 l|F  
arrears 欠款 quEP"  
arrears of pay 欠付薪酬 p2Fff4nQ   
arrears of revenue 逾期未收税款；逾期未收的帐项 ~p0M|  
articles of association 组织章程；组织细则；组织章程细则 |JD"iP:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4$^\s5K  
ascertainment of profit 确定利润 ]gHi5]\NC
 
"Asia Clear" “亚洲结算系统” 4I97<zmrT  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >
|S&@<  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +>uiI
4g  
Asian Development Fund [ADF] 亚洲发展基金 -lNq.pp3-$  
Asian dollar bond 亚洲美元债券 tB i
16=  
Asian dollar market 亚洲美元市场 R&`; C<6}D  
Asian dollar rate 亚洲美元利率  l,n V*Z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 bXw
!fYm&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [~[)C]-=  
asked price 沽盘；喊价；索价；卖方报价 RZg8y+jM  
assessable income 应评税入息 5!pof\/a  
assessable loss 应评税亏损 NEb M>1>^  
assessable profit 应评税利润 3r]:k)J  
assessable value 应评税值 ~Os1ir.  
assessed profit 估定利润 SL O~  
assessed value 经评估价值 I}S~,4  
assessment 评税；评定；估价；评税单 9AgTrP  
assessment number 评税编号；估价编号 CC<(V{Png  
assessment of additional tax 补加税评税 ZWH9E.uj  
assessment of performance 业绩评估；实绩评价 Jiv%Opo/|  
Assessor 评税主任 WE|-zo  
asset price bubbles 资产价格泡沫 'zg; *)x1/  
asset-backed securities 具资产保证的证券 wcI?.  
assets accretion 资产增值 S);SfNh%CL  
assets and liabilities 资产与负债 )*wM DM5q  
assets betterment statement 资产递增表；资产改进表 E1&9( L5  
assets lending 实物放款；有抵押贷款 4%s6 d,6"  
assets of the company passing on the death 死者去世时转移的公司资产 7i$)iNW  
assets pledged as security for liabilities 用作负债抵押的资产 sOY+X  
assets portfolio 资产投资组合 f0lpwwe  
assets price 资产价格 |pA  
assets quality 资产质素 g$N/pg2>cT  
assets realization 资产变现 [10y13  
assets refinancing arrangement 资产再集资安排 6|Qg=4_FHt  
assets securitization 资产证券化 =5v=<, ]  
assets situated outside Hong Kong 在香港以外地方的资产 */7+pk(  
assets stripping 削减资产；拆卖资产 Tt.#O~2:9  
assets value 资产值 Zr%,F[j?  
assignee 承让人 (5Z*m<]c  
assignment 转让；转让书；转让契 ~7$4w# of0  
assignment of interest 权益转让 ?b8 :  
assignment of letters patent and trade mark 专利证书及商标转让 = 
@EN]u  
assignment of property 物业转让；物业转让书 Ac2,A>  
assignment right 转让权 p!OCF]r  
assignor 转让人 ]#fmih^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,L.*95,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @> ]O6P2  
associate member 附属会员 ;;zQVD )X  
associated body corporate 相联法人团体 5S EyAhB  
associated company 相联公司；联属公司 z3bRV{{YqN  
associated corporation 相联法团 nN]G
O}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1j!LK-  
公认会计师公会〔英国〕 w I7iE4\vz  
Association of Futures Exchange Brokers 香港期货经纪协会 fy6<KEea  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 NZTG)<  
association of underwriters 承保人组织 UCz\SZ{za  
assumption of control 接管 }^@Q9<P^E  
assurance 担保；保险；转易；转易书 vo]!IY  
assurance of interest 权益的转易 `;7eu=  
at 19XX price 按一九ＸＸ年价格计算 6Bop8B  
at a discount 按赔价计算；按贴水价格计算；打折扣  `u't  
at a premium 按溢价计算；按升水价格计算 ~fV\
X*  
at call 通知付款；按通知 djk?;^8  
at constant market price 按固定市价计算 Jx jP'8  
at constant price 按固定价格计算 +~x'1*A_  
at cost 按成本计算 %lbDcEsf9  
at current market price 按当时市价计算；按现时市价计算 A%[BCY_  
at current price 按当时价格计算；按现时价格计算 3!H&bOF  
at factor cost 按要素成本计算；按生产要素成本计算 JdK'~-L  
at money-of-the-day price 按付款当日价格计算 pXy'Ss@y  
at or better 按指定或较佳价位〔买卖指令〕 U{JD\G8m  
at par 按面值计算；平价 FoNkISzW  
at sight 见票即付 ~v$1@DQ}  
at the close 按收市盘 v/m} {&K  
at the opening 按开市盘 .S{FEV  
attestation 见证；见证条款 jGSY$nt9  
at-the-money option 平价期权 M&v;#CV  
attorney 受权人；受托代表人 T@4R|P&{)  
attornment 新拥有人承认书 _&wrA3@/L  
attributable profit 可归属利润 Z"pCDW)  
attributable share value 可归属股份价值 5{"v/nXV  
Auckland Stock Exchange 奥克兰证券交易所 XYh)59oM%  
auction 拍卖 x* 9 Xu"?  
auctioneer 拍卖商 J\@W+/#dF  
audit 审计；核数 !2o1c  
Audit Commission 审计署 %6%~`((4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Pss$[ %  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 V`WSZ  
audit review 帐目审查 cs]h+yE  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 pK|~G."6e  
audited account 审计帐目；经审计的帐目 k Xg&}n7  
audited annual account 经审计的周年帐目 LJc"T)>$`  
audited balance sheet 经审计的资产负债表 rsaN<6#_^Q  
auditor 核数师；核数主任；审计师 \2c3Nsra  
auditor's certificate 核数师证明书；审计师证明书 a$
AR  
auditor's report 核数师报告；审计师报告 ++=f7yu  
Aussie bond 澳元债券 vmj'X>Q  
austerity budget 紧缩预算 li37*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [pRRBMho  
Australia All Ordinaries Index 澳洲所有普通股票指数 1`Ig A0V`"  
Australian Dollar [AUD] 澳元 @PZ{(  
Australian Options Market 澳大利亚期权市场 3!u`PIQv  
Australian Securities Commission 澳洲证券事务监察委员会 wU5.t-|`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V"Sa9P{y"  
Australian Stock Exchange 澳大利亚证券交易所 !0Mx Bem  
Austrian Schilling [ATS] 奥地利先令 -\9K'8 C  
authentication 认证；鉴证 EEn8]qJC  
authority to purchase 委托购买证；委购书
4aGVIQ  
authorization 认可；核准；授权；授权书 $VxKv7:  
authorization by direction 指示授权 GiK4LJ~cH)  
authorization by instruction 指令授权 E~y(@72)  
authorization by warrant 令状授权 PU2^4h/[`  
authorization of unit trust 单位信托的认可 0#S#v2r5  
authorized agent 指定代理人 _m.w5n
J  
authorized capital 法定资本 x>bGxDtu*  
authorized clerk 出市员 lS96Z3k"SB  
authorized dealer 认可交易商 *yZ `aKfH  
authorized financial institution 认可财务机构 {z
TnE?(o`  
authorized fund 认可基金 z}a9%Fb  
authorized fund house 获授权的基金公司；认可基金公司 fjd)/Gg  
authorized institution 认可机构 }ip3dm  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0g`$Dap  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p>l:^-N;f  
authorized insurer 获授权保险人；获认可承保人 i,B<k 0W9  
authorized investment 特准投资项目 dJjkH6%}  
authorized person 获授权人 M-8`zA2  
authorized representative 获授权代表 KjNA PfL  
authorized share capital 法定股本 @Cml^v@`L  
automated quotation system 自动报价系统 F;L8FL-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |Zk2]eUO+  
自动交易系统〔香港期货交易所有限公司〕 SaIY-PC  
automatic adjustment mechanism 自动调整机制 |E9'ii&?B  
automatic adjustment system 自动调整系统 ^)UX#D3b  
Automatic Clearing House 自动票据交换所 6Vj=SYK  
automatic exchange rates accumulation system 自动化汇率累集系统 %6W%-`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {[)n<.n[g  
automatic teller machine [ATM] 自动柜员机 vB%os Qm  
autopay 自动转帐 +,1 Ea )  
available assets 可用资产 n'@*RvI:  
available fiscal reserve 现存财政储备 >/4N:=.h  
available profit 可用利润 }n(
 ?|  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;
Rljx3!N  
average 平均；平均数；海损 ntntB{t  
average basic salary 平均基本薪金 , .E>  
average consumer expenditure 平均消费开支；一般消费开支 E1`TQA  
average cost 平均成本 :>y;*x0w  
average cost of land production 增辟土地平均成本 X`fb\}~R(  
average daily turnover 平均每日成交额 cN-$;Ent  
average daily wage rate 平均每日工资率 jVPX]8  
average expenditure pattern 平均开支模式 SJ2l6  
average growth rate 平均增长率 al"=ld(  
average net fixed assets 固定资产平均净值 L++qMRk9  
average of relatives 相对价格平均数 D&{CC  
average price 平均价格 TI|h  
average propensity to consume 平均消费倾向；一般消费倾向 v1rTl5H  
average propensity to save 平均储蓄倾向；一般储蓄倾向 v`@NwH<r  
average rate 平均率 /
Nkxb&  
average revenue 平均收入；平均收益 s1]m^,  
average stock 平均库存；平均存货 G}Ko*:fWS  
average yearly rent 平均年租 ?C`r3  
avoidance of double taxation 避免双重课税 *XOLuPL>6)  
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 _=cU2  
\n`/?\r.z  
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