一些有用的会计术语(也不知道发的地方对不对)A

A: RA+Y./*h  
A share Ａ股；甲类股份 !z{bqPlFGG  
abatement of tax 减税；减扣免税额 ]QtdT8~  
ABN AMRO Bank N.V. 荷兰银行 5[al^'y  
above-the-line expenditure 线上项目支出；经常预算支出
x|U]x  
above-the-line receipt 线上项目收入；经常预算收入 )KaQ\WJ:  
ABSA Asia Limited 南非联合亚洲有限公司 Zu$f-_"  
absolute change 绝对数值变更 /!eC;qp;[  
absolute expenditure 实际开支 {3$ge  
absolute guideline figure 绝对准则数字 }qmZ  
absolute interest 绝对权益 ?)",}XL6  
absolute order of discharge 绝对破产解除令 R{8nR00|1  
absolute profit margin 绝对利润幅度 Vd)iv\a  
absolute value 实值；绝对值 e&8pTD3  
absolutely vested interest 绝对既得权益 }Da8S|)H  
absorbed cost 已吸收成本；已分摊成本 JXftQOn  
absorption 吸收；分摊；合并 ah"2^x  
absorption rate 吸收率；摊配率；分摊率 EqUiC*u8{I  
ACB Finance Limited 亚洲商业财务有限公司 :QUZ7^u  
acceptable form of reciprocity 合理的互惠条件 Dd!MG'%hlb  
acceptable rate 适当利率；适当汇率 gpHI)1i'H  
acceptance agreement 承兑协议 o8KlY?hX  
acceptance for honour 参加承兑 7w@.)@5  
acceptor 承兑人；接受人；受票人 ^\e:j7@z  
acceptor for honour 参加承兑人 $*b>c:  
accident insurance 意外保险 '#4ya=Ww  
Accident Insurance Association of Hong Kong 香港意外保险公会 0"#tK4  
accident insurance scheme 意外保险计划 ;T"}dJel#  
accident year basis 意外年度基准 6IPhy.8  
accommodation 通融；贷款 ^KF  
accommodation bill 通融票据；空头票据 $*xnq%A  
accommodation party 汇票代发人 Z#
w1,n88  
account balance 帐户余额；帐户结余 I =qd\  
account book 帐簿 W5 fO1F  
account collected in advance 预收款项 R|$=Pfg~4  
account current book 往来帐簿 6b-d#H/1Y  
account of after-acquired property 事后取得的财产报告 Z:,HB]&;9  
account of defaulter 拖欠帐目 >P>.j+o/  
account payable 应付帐款 q}ZZqYk  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "o<:[c9/  
account receivable 应收帐款 9V.)=*0hp  
account receivable report 应收帐款报表 f3y_&I+zl  
account statement 结单；帐单；会计财务报表 I?4J69'  
account title 帐户名称；会计科目 V F6OC4 K  
accountant's report 会计师报告 mXz-#Go(  
Accountant's Report Rules 会计师报告规则 $Fc*^8$ryC  
accounting and auditing procedure 会计与审计程序；会计与核数程序 42Gr0+Mb  
Accounting Arrangements 《会计安排》 ? RB~%^c!  
accounting basis 会计基础 ]B3 0d  
accounting by Official Receiver 破产管理署署长呈交的帐目 5}*aP  
Accounting Circular 《会计通告》
D4Uz@2_  
accounting class 会计类别 ]o6yU#zn~e  
accounting date 记帐日期；会计结算日期 lr+Kwve  
accounting for money 款项核算 +@Fy) {C7  
Accounting Officer 会计主任 OZ![9l  
accounting period 会计报告期；会计期 }!Qo wG  
accounting policy 会计政策；会计方针 .3{S
6#  
accounting practice 会计惯例 d+fmVM?p  
accounting principle 会计准则 -R~;E[ {%  
accounting record 会计记录  O7s0M?4  
accounting report 会计报告 #T#&qo#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 '3[Ecy#  
Accounting Society of China 中国会计学会 dI>)4()  
accounting statement 会计报表 SN?jxQ  
accounting system 会计制度；会计系统 $w[@L7'(  
accounting transaction 会计事项；帐务交易 NvJu)gI%  
accounting treatment 会计处理 z|+L>O-8  
accounting year 会计年度 DcSL f4A  
accretion 增值；添加 ]'~'V2Ey  
accrual 应计项目；应累算数目 1^!=J<`K;  
accrual basis 应计制；权责发生制 kQ.atr`?e  
accrual basis accounting 应计制会计；权责发生制会计 EVgn^,  
accrue 应累算；应计 T"kaOy  
accrued benefit 应累算利益 L@CN0ezQs  
accrued charges 应计费用 =bN[TD  
accrued cumulative preference share dividend 应累算的累积优先股股息 |rW}s+Kcr  
accrued expenses 应累算费用 w]tv<U={  
accrued interest payable 应付利息；应计未付利息 Eqp?cKrji  
accrued interest receivable 应收利息；应计未收利息 Mr2dhSQ!  
accrued right 累算权益 LP@Q8{'  
accruing profit 应累算的利润 XXuU@G6Z7$  
accumulated fiscal reserve 累积财政储备 cX7xG U  
accumulated profit 累积利润；滚存溢利 L.U [eH  
accumulated reserve 累积储备 0z#+^  
accumulation of surplus income 累积收益盈余 }=s@y"["  
acquired assets 既得资产 ukS@8/eJ  
acquisition 收购；购置；取得 CyzvQfpZr  
acquisition cost 购置成本 *r:8=^C7S  
acquisition expenses 购置费用 3c@Cb`w@  
acquisition of 100% interest 收购全部股权 4mNL;O  
acquisition of control 取得控制权 n3isLNvIp  
acquisition of fixed assets 购置固定资产 T6OIb  
acquisition of shell “买壳” Tud[VS?99  
acquisition price 收购价 &:akom8  
act of God 天灾 fhMtnh:  
acting partner 执事合伙人 Yx(?KN7V?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 YOGwQ  
active partner 积极参与的合伙人 %?X~,  
active trading 交投活跃 zJ|Ek"R.  
actual circulation 实际流通 1kb?y4xeJ  
actual cost 实际成本 K JPB-  
actual expenditure 实际开支；实际支出 F
3H)B:  
actual income 实际入息；实际收入；实际收益 pA(@gisg  
actual market 现货市场 *Z|!%C  
actual price 现货价；实际价格 #OJ^[Zi<  
actual profit 实际利润 S$BwOx3QF  
actual quotation 实盘；实际价位；实际报价 2~R"3c+^  
actual year basis 按实际年度计算 Z(/jQ=ozQ  
actuals 实货 vB/MnEKR  
actuarial investigation 精算调查 R/ l1$}  
actuarial principle 精算原则 ouVR[w>V  
actuarial report 精算师报告 kn+`2-0  
Actuarial Society of Hong Kong 香港精算学会 ^uIZs}=+  
actuarial valuation 精算师估值 wbd>By(T1  
actuary 精算师 {-Yp~HQF  
ad referendum agreement 暂定协议；有待覆核的协定 O:xRUjpL  
ad valorem duty 从价税；按值征税 HxU.kcf  
ad valorem duty system 从价税制 sb4r\[?  
ad valorem fee 从价费 !rTh+F*  
ad valorem tariff 从价关税  $Jb+}mlT  
additional allowance 额外免税额 ~`T(mh',  
additional amount for unexpired risk 未过期风险的额外款额 ZzzQXfA#  
additional assessable profit 补加应评税利润 ln9MVF'!&  
additional assessment 补加评税 7S2Bm]fP  
additional commitment 额外承担  yZmQBh$  
additional commitment vote 额外承担拨款 [K&O]s<Y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g B+cU  
additional dependent parent allowance 供养父母额外免税额 [7|}h/  
additional provision 额外拨款 =]-!  
additional stamp duty 附加印花税 c!{.BgGN  
additional tax 补加税罚款；补加税款 pR`.8MMc8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FEU$D\1y  
adjudged bankrupt 被裁定破产 Lkqu"V  
adjudicated bankrupt 裁定破产人 2#T|+mKxZM  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 lQi2ym?  
adjudication of bankruptcy 裁定破产；宣告破产 f+fF5Z\  
adjudication of insolvency 裁定无力偿还债务 Pa0tf:  
adjusted actual 经调整的实数；调整后的实数 jY87NHg  
adjusted current assets 经调整的流动资产；调整后的流动资产 1ww|km  
adjusted figure 经调整的数字；调整后的数额 ;Qk*h'}f  
adjusted liabilities 经调整的负债；调整后的负债 Rp}6}4=d  
adjusted loss 经调整的亏损；调整后的亏损 Yfxc$ub  
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 Mgcq'{[~Y=  
adjusted profit 经调整的利润；调整后的利润 k5g\s9n]  
adjusted surplus 经调整的盈余额；调整后的盈余额 =J0FT2 d  
adjusted value 经调整的价值；调整后的价值 |=jgrm1yj  
adjustment 调整；修订；理算〔保险〕 p_B,7@Jl  
adjustment centre 调剂中心 <| Xf4.  
adjustment lag 调整过程的时间差距；调整时差 $'?CY)h{  
adjustment mechanism 调整机制 jpm}EOq<%  
adjustment of loss 亏损调整 VaVKWJg$  
adjustment process 调整过程；调整程序 rIW`(IG_  
adjustment range 调整幅度 ;X|;/@@  
administered exchange rate 受管制汇率 zr84%_^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 KW+^9&lA  
administration expenses 行政费用 dr,j~s  
administration fee 手续费；行政费 3~s0ux[  
administration in bankruptcy 破产管理 m]7Y )&3  
administration order 遗产管理令 cCyg&% zsT  
administrator 管理人；遗产管理人 qLA  
administrator of the estate 遗产管理人 6tzZ j:yq  
admission of debt 债项承认书 5!tmG- 'b  
admission of proof 接纳债权证明 <`-"K+e!J  
advance 放贷款项；垫付款项；预支款项；预付款项 {\C$Bz  
advance account 暂支帐目；预付款帐户 )z7.S"U  
advance compensation 预付补偿金 aH'^`]'_=  
advance from shareholder 股东垫款 /\ ~{  
advance pending reimbursement 预支以待日后付还 k?|VF
h1  
advanced economy 先进经济体系 ax>en]rNP  
advancement 预付；预付财产 ]y-r
 I  
advances warrant 垫款令 cpu+"/\  
advancing 贷出 jDH)S{k  
adverse balance 逆差 I`Rxijz  
adverse exchange 逆汇 )bPNL$O  
advertisement addressed to shareholders 在报章刊登的致股东通告 u`E_Q8  
advice for collection 托收通知书 6Oo'&3@  
advice of drawing 提款通知书；汇票通知书 *J1pxZ^  
advice of payment 付款通知 *DDfdn  
Advisory Committee [Securities and Futures Commission] IG
u*#>h  
谘询委员会〔证券及期货事务监察委员会〕 ,2&'8:B  
Advisory Committee on Diversification 经济多元化谘询委员会 RDzL@xCcn  
affidavit 誓章；遗产申报誓章 '["Y;/>  
affidavit of no receipt 述明无收款的誓章 >%Y.X38Z[  
affiliate 联号；联营公司；附属公司 ,A[HYc|uy  
affiliated company 附属公司；联号；联营公司 ]vKxgfF  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mc!
3FJ  
affordability 负担能力 YwB5Zqr  
African Development Bank [AfDB] 非洲开发银行 yMX4 f  
after-acquired property 事后取得的财产 %4n=qK9T5  
after-hours dealing 市后交易 w<\N-J|m  
after-tax profit 税后盈利；税后利润；税后溢利 dn%/SJC  
agency agreement 代理协议 #?}Y~Oe  
agency expenses 代理机构的开支 Q6Jb]>g\H  
agency fee 代理费 G!0|ocE}  
Agency Law 《代理法》 O}#*U+j  
agent 代理人；承销人 #'$CC<*vy  
agent of company 公司代理人 Pvbw
>k;  
agent's fee 代理人费；经纪费 RoJ&dK  
aggregate 总计；总数；总体数字 ;#rtV;  
aggregate amount 总款额；总额 nU`vj`K   
aggregate assets and liabilities 总体资产与负债  "thfd"-  
aggregate at constant price 按固定价格计算的总体数字 szmjp{g0  
aggregate demand 总需求 nqiy)ZN#R  
aggregate gross position 总持仓量 Y*w<~m  
aggregate limit 总限额 -pg7>vOq  
aggregate of salaries tax 合计薪俸税 {Z-5  
aggregate performance 总体表现；总体业绩 tC|5;'m.2  
aggregate supply 总体供应 Fo~C,@/Qt  
aggregate surplus 总盈余 2<u vz<B  
aggregate total 整体总额 Z(xn-  
aggregate value 总值；合计价值 V :d/;~  
aggregated basis 合计基准 r
p(`V@x3  
aggregated net chargeable income 合计应课税入息实额 &,NHk9.aq  
aggregation 合并计算；合计；总和 YdC:P# Nf  
aggregation of incomes of husband and wife 夫妇入息合并计算 J0o U5d=3  
aggregation of property 财产的总和 _ogT(uYyr  
agio 差价；贴水 e[Q(OV5(R  
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》 ^+,mxV'8!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #i)h0ML/e  
《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》 :,GsbNKW  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment nM R_ ?g  
《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》 !aLByMA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment '|WMt g  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $t}L|"=8X  
agreement for a settlement 授产协议 ap;*qiNFQ  
agreement for assignment 转让协议 xo^_;(;  
agreement for sale 售卖协议；买卖协议 (Ca\$p7/  
agreement for sale and purchase 买卖协议 T3M 4r|  
agreement for the payment of interest 支付利息协议 QI`Z[caF  
agreement for the repayment of money 还款协议 XUW~8P  
agreement of reinsurance 再保险协议 OP:;?Fs9`  
Agricultural Bank of China 中国农业银行 tb0s+rb  
air passenger departure tax 飞机乘客离境税 9H.E15B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <C CEqY4  
airport tax 机场税 0{AVH/S  
alcohol duty 酒精税 9dKrE_zK:  
alienation 让与；让渡；转让 BMFpkK9|  
alimony 生活费；赡养费 .>CqZN,^  
All Ordinaries Index [AOI] 所有普通股指数 !u4oo-  
all risks 全险；综合险 Fp@eb8Pl  
All Sales Record for Stock Market 《股票市场成交报告》 (CuaBHR  
Allied Capital Resources Limited 新联财务有限公司 ^IQC:21  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 -qx Z3   
allocation letter 拨款信件 Kj-:'jzW  
allocation of fund 分配款项；预留款项 D5AKOM!`  
allocation of profit 利润分配；溢利分配 nSd?P'PFg  
allocation warrant 拨款令 X)~JX}-L  
allotment 分配；配股 ly,d =  
allotment notice 股份配售通知；配股通知 F_V~UX1D  
allotment of shares 股份分配 kw=+"U  
allowable 可获宽免；免税的 WdIr3  
allowable business loss 可扣除的营业亏损 hnE@+(d=qJ  
allowable expenses 可扣税的支出
$7|0{Dw  
allowance 免税额；津贴；备抵；准备金 B;G|2um:$  
allowance for debts 债项的免税额 {#Gr=iv~N  
allowance for depreciation by wear and tear 耗损折旧免税额 `[o^w(l:5@  
allowance for funeral expenses 殡殓费的免税额 8a-[Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S~Nx;sB  
allowance for repairs and outgoings 修葺及支出方面的免税额 C7qbofoV  
allowance to debtor 给债务人的津贴 of{wZU\J+9  
alteration of capital 资本更改 8?
I(wn  
alternate trustee 候补受托人 wPqIy}-  
amalgamation 合并
Qj0@^LA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z
H&%D*a&  
ambit of charges 征税范围；收费范围 |? r,W~9`  
amended valuation 经修订的估值 c#CX~  
American Commodities Exchange 美国商品交易所 ;[dcbyu@  
American Express Bank Limited 美国运通银行 dVCBpCxI  
American Stock Exchange 美国证券交易所 NUx%zY  
amortization 摊销 0>E`9|   
amount due from banks 存放银行同业的款项 _CI!7%  
amount due from banks abroad 存放海外银行同业的款项 OBb  
amount due from holding companies 控股公司欠款 sfVtYIu  
amount due from local banks 存放本港银行同业的款项 8 wC3}U  
amount due to banks 银行同业的存款 pN%L3?2  
amount due to banks abroad 海外银行同业的存款 >rYP}k  
amount due to holding companies 控股公司存款 ]u2!)vZh'  
amount due to local banks 本港银行同业的存款 (A(d]l  
amount due to outport banks 外埠银行同业的存款  D&N5)   
amount for note issue 发行纸币的款额 t3U*rr|A  
amount of bond 担保契据的款额 nC[L"%E|se  
amount of consideration 代价款额 zL)m!
:_  
amount of contribution 供款数额 w_\niqm<y  
amount of indebtedness 负债款额 Z8nNZ<k  
amount of principal of the loan 贷款本金额 LD^V="d  
amount of rates chargeable 应征差饷数额 % YU(,83(+  
amount of share capital 股本额 EJZl'CR  
amount of sums assured 承保款额 e ~*qi&,4  
amount of variation 变动幅度 VN`2bp>5I  
amount of vote 拨款数额 SjG=H
%  
amount payable 应付款额 {\lu; b!  
amount receivable 应收款额 O`|'2x{[O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]S%qfna e1  
analysis 分析 F=d#$-yg  
ancillary risk 附属风险 CS6,mX  
annual account 周年帐目；周年帐目报表；年度决算；年结 =b !f  
annual accounting date 年结日期 5:56l>0  
annual allowance 每年免税额；年积金；年度津贴；年津 '+'
  
annual balance 年度余额 u49/LtB\  
annual disposable income 每年可动用收入 roL~r`f`  
annual estimates 周年预算 H#wn3O  
annual fee 年费 Ld+}T"Z&M>  
annual general meeting 周年大会 j.ANBE96>  
annual growth rate 年增率；每年增长率 2r[Q$GPM<  
annual long-term supplement 长期个案每年补助金 fqvA0"tv  
annual pensionable emolument 可供计算退休金的年薪 N}\$i&Vi  
annual report 年报 3go!P])  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rq2XFSXn  
annual return 周年报表；周年申报表；每年报税表格 o.Q|%&1  
Annual Return Rules 《周年报表规则》 E: XzX Fxx  
annual review of consumer prices 每年消费物价回顾 #7gOtP#{  
annual roll-forward basis 逐年延展方式 &\c$s  
annual salary 年薪 #sNa}292"  
annual statement 年度报表；年度决算表 i"|'p/9@q  
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 `2S%l,>)#  
annuitant 年金受益人 M,cI0i  
annuity 年金 MLa]s* ; d  
annuity contract 年金合约 BflF*-s ^  
annuity on human life 人寿年金 bQ  
antecedent debt 先前的债项 (:E^} &A  
ante-dated cheque 倒填日期支票 u%h]k ,(E  
anticipated expenditure 预期开支 |h6)p;`gc  
anticipated net profit 预期纯利 qj/ 66ak  
anticipated revenue 预期收入 Zf(ucAhL  
anti-inflation measure 反通货膨胀措施 L>pP3[~DV  
anti-inflationary stance 反通货膨胀立场 6>bKlYl&9  
apparent deficit 表面赤字 (Rs<'1+>  
apparent financial solvency 表面偿债能力 \<;/)!Nmw  
apparent partner 表面合伙人 O^sgUT1O  
application for personal assessment 个人入息课税申请书 }t"!I\C  
application of fund 资金应用 %{o5}TqD  
application to release as liquidator and to destruct the books of accounts and documents I uhyBo  
申请免除清盘人职务及毁灭帐簿与文件 zPhNV8k-  
appointed actuary 委任精算师 zif()i   
appointed auditor 委任核数师；委任审计师 y . AN0  
appointed trustee 委任的受托人 zjVb+Z\n  
appointer 委任人 YZ/mTQn_D  
apportioned pro rata 按比例分摊 MO/l(wO  
apportionment 分配；分摊 L`];i8=I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c5O1h
8  
apportionment formula 分摊方程式 NIV&)`w  
apportionment of estate duty 遗产税的分摊 4my8 p Fk  
appraisal 估价；评估 FC vR  
appreciable growth 可观增长 H(n_g QAX  
appreciable impact 显着影响 7J0PO}N  
appreciable increase 可观增长 s
 g6  
appreciation 增值；升值 S{fNeK  
appreciation against other currencies 相对其他货币升值 c3K(mM:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E/5w H/  
appreciation tax 增值税 T[ mTA>d  
appropriation 拨款；拨用；拨付 sowkxw.^Q  
appropriation account 拨款帐目 PJkEBdM.  
Appropriation Bill 拨款法案 > `z^AB  
appropriation-in-aid system 补助拨款办法 Z$6W)~;,
 
approved assets 核准资产 |%b'L.$
4  
approved basket stock 认可一篮子证券 &z%7Nu  
approved budget 核准预算 /R F#B#9  
approved charitable donation 认可慈善捐款 MPM_/dn-  
approved charitable institution 认可慈善机构 ,X9Y/S l  
approved currency 核准货币；认可货币 -C.eXR{s  
approved estimates 核准预算 $yc&f(Tv  
approved estimates of expenditure 核准开支预算 b:W]L3Z8  
approved overseas insurer 核准海外保险人 KA%tVBl  
approved overseas trust company 核准海外信托公司 .VWH  
approved pooled investment fund 核准汇集投资基金 vW YN?"d  
approved provident fund scheme 认可公积金计划 O+z-6:`  
approved provision 核准拨款 %Z.>)R4  
approved redeemable share 核准可赎回股份 udW, P  
approved regional stock 认可地区性证券 =p^*y-z  
approved retirement scheme 认可退休金计划 2nOQ48haT  
approved subordinated loan 核准附属贷款 RwY) O5  
arbitrage 套戥；套汇；套利 &eg]8kV  
arbitrageur 套戥者；套汇者 |V:k8Ab  
arbitrary amount 临时款项 h*d&2>"0m?  
arrangement 措施；安排；协定 $+V{2k4X,  
arrears 欠款 d4A}BTs1  
arrears of pay 欠付薪酬 6t*=.b,N  
arrears of revenue 逾期未收税款；逾期未收的帐项 8fZ\})t  
articles of association 组织章程；组织细则；组织章程细则 q
dO^)uJJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N=:yl/M  
ascertainment of profit 确定利润 ygT,I+7\  
"Asia Clear" “亚洲结算系统” X @r5^A[9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 QWfwoe&;R:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rpy`Wz/[  
Asian Development Fund [ADF] 亚洲发展基金 Q_M2!qj  
Asian dollar bond 亚洲美元债券 *>Om3[D  
Asian dollar market 亚洲美元市场 Z1OX9]##r  
Asian dollar rate 亚洲美元利率 -XD\,y%zi  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5.5dB2w  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *4=Fy:R]O  
asked price 沽盘；喊价；索价；卖方报价 \/{qE hP  
assessable income 应评税入息 574
b]  
assessable loss 应评税亏损 ZtDHNL  
assessable profit 应评税利润 A\k-OP]  
assessable value 应评税值 lzl4pnj  
assessed profit 估定利润 ITq+Hk R  
assessed value 经评估价值 WE
T $H,  
assessment 评税；评定；估价；评税单 5%,n[qj4IT  
assessment number 评税编号；估价编号 .DCp)&m l;  
assessment of additional tax 补加税评税 hq\KSFP  
assessment of performance 业绩评估；实绩评价 x"_f$,:!  
Assessor 评税主任 | M-@Qvgh  
asset price bubbles 资产价格泡沫 j+Wgj
f  
asset-backed securities 具资产保证的证券 (?q]E$ @  
assets accretion 资产增值 5C{X$7u  
assets and liabilities 资产与负债 yvNYY
p2r  
assets betterment statement 资产递增表；资产改进表 b@5&<V;r2  
assets lending 实物放款；有抵押贷款 NL2n\%n  
assets of the company passing on the death 死者去世时转移的公司资产 Zw"6-h4  
assets pledged as security for liabilities 用作负债抵押的资产 M,y='*\M  
assets portfolio 资产投资组合 ]FQ4v.7  
assets price 资产价格 bCA3w%,kM  
assets quality 资产质素 ]:]2f9y  
assets realization 资产变现 )mwY] !  
assets refinancing arrangement 资产再集资安排 nef-xxXC^I  
assets securitization 资产证券化 /"Rh bE  
assets situated outside Hong Kong 在香港以外地方的资产 KasOh"W.P  
assets stripping 削减资产；拆卖资产 +Y 3_)  
assets value 资产值 c3oI\lU  
assignee 承让人 qY#*zx  
assignment 转让；转让书；转让契 ; Sh|6  
assignment of interest 权益转让 f~W.i]  
assignment of letters patent and trade mark 专利证书及商标转让 (}]74Lc  
assignment of property 物业转让；物业转让书 "ZT=[&2  
assignment right 转让权 v-OGY[|97  
assignor 转让人 $0cMrf@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =oiY'}%(i  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 "P0o)g+{  
associate member 附属会员 +$8hTi,  
associated body corporate 相联法人团体 5nf|CQH6?  
associated company 相联公司；联属公司 0@3g'TGl  
associated corporation 相联法团 -c|O!Lc-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^JYR^X>_  
公认会计师公会〔英国〕 t}NxD`8  
Association of Futures Exchange Brokers 香港期货经纪协会 & }k=V4L  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 l\MiG Na  
association of underwriters 承保人组织 FKL}6W:  
assumption of control 接管 "D@
m/l  
assurance 担保；保险；转易；转易书 >o'D/'>ku  
assurance of interest 权益的转易 9HP)@66  
at 19XX price 按一九ＸＸ年价格计算 Oi l>bv8  
at a discount 按赔价计算；按贴水价格计算；打折扣 l  4~'CLi  
at a premium 按溢价计算；按升水价格计算 MY1 tYO  
at call 通知付款；按通知 u'?t'I  
at constant market price 按固定市价计算 9chiu%20  
at constant price 按固定价格计算 AS4m227  
at cost 按成本计算 a$;+-Y  
at current market price 按当时市价计算；按现时市价计算 {SK8Mdn  
at current price 按当时价格计算；按现时价格计算 *7!}[ v_  
at factor cost 按要素成本计算；按生产要素成本计算 u%ih7v!r\  
at money-of-the-day price 按付款当日价格计算 Z<ke!H  
at or better 按指定或较佳价位〔买卖指令〕 oJXZ}>>iT  
at par 按面值计算；平价 <|.S~HLTQ  
at sight 见票即付 @LwhQ  
at the close 按收市盘 sM~CP zMa  
at the opening 按开市盘 ^{Syg;F=  
attestation 见证；见证条款 XXe7w3x
{  
at-the-money option 平价期权 ( B50~it  
attorney 受权人；受托代表人 ?nUV3#6{  
attornment 新拥有人承认书 _k6N(c2Nd  
attributable profit 可归属利润 4Ag+  
attributable share value 可归属股份价值 U.>n]/&  
Auckland Stock Exchange 奥克兰证券交易所 zU1rjhv+  
auction 拍卖 QHtpCNTVb  
auctioneer 拍卖商 -pX/Tt6  
audit 审计；核数 5zEl`h  
Audit Commission 审计署 ?&/9b)cS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Wy4v~]xd%  
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〕 ~
zYp(#0op  
audit review 帐目审查 'HOcK8}b  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 E*
RP8  
audited account 审计帐目；经审计的帐目 xx/DD%IZ  
audited annual account 经审计的周年帐目 |k?,4 Pk  
audited balance sheet 经审计的资产负债表 [C7:Yg7  
auditor 核数师；核数主任；审计师 .fQDj{  
auditor's certificate 核数师证明书；审计师证明书 TzX>d<x  
auditor's report 核数师报告；审计师报告 bh+R9~  
Aussie bond 澳元债券 ed\,FWR  
austerity budget 紧缩预算 '7_'s1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 _^&oNm1  
Australia All Ordinaries Index 澳洲所有普通股票指数 NK"y@)%0  
Australian Dollar [AUD] 澳元 QRt(?96  
Australian Options Market 澳大利亚期权市场 eZ ]6Q  
Australian Securities Commission 澳洲证券事务监察委员会 6p1TI1(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 'OF)`5sj  
Australian Stock Exchange 澳大利亚证券交易所 /vU9eh"%  
Austrian Schilling [ATS] 奥地利先令 gdkO|x  
authentication 认证；鉴证  hA/FK  
authority to purchase 委托购买证；委购书 8U\ +b?}  
authorization 认可；核准；授权；授权书 ncS^NH(&  
authorization by direction 指示授权 D:.^]o[  
authorization by instruction 指令授权 mP:mzmUw  
authorization by warrant 令状授权 )NyGV!Zuu  
authorization of unit trust 单位信托的认可 dcXtT3,kpX  
authorized agent 指定代理人 i37W^9 R  
authorized capital 法定资本 !pDS*{)E  
authorized clerk 出市员 a?+) K  
authorized dealer 认可交易商 tK8
\Ib J  
authorized financial institution 认可财务机构 E}"&?oY  
authorized fund 认可基金 %M'"%Yn@(y  
authorized fund house 获授权的基金公司；认可基金公司 X}p4yR7'  
authorized institution 认可机构 BAzqdG  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^!kvgm<{$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~ZvZk  
authorized insurer 获授权保险人；获认可承保人 ` qt4~rD  
authorized investment 特准投资项目 y/kCzDT,  
authorized person 获授权人 kMwt&6wS  
authorized representative 获授权代表 =]7 \--  
authorized share capital 法定股本 L6Ynid.k  
automated quotation system 自动报价系统 pCpj#+|_)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )FU4iN)ei  
自动交易系统〔香港期货交易所有限公司〕 R@"N{ [9  
automatic adjustment mechanism 自动调整机制 ]~a!O  
automatic adjustment system 自动调整系统 xnh%nv<v{  
Automatic Clearing House 自动票据交换所 5i1
>z{  
automatic exchange rates accumulation system 自动化汇率累集系统 )03.6Pvs  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 O`@$YXuD  
automatic teller machine [ATM] 自动柜员机 .cu5h  
autopay 自动转帐 9N'$Y*. d<  
available assets 可用资产 CQv [Od  
available fiscal reserve 现存财政储备 dB_\,%vAd  
available profit 可用利润 ]FFU,me2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 /Ee0S8!Z!1  
average 平均；平均数；海损 2<B+ID3qv  
average basic salary 平均基本薪金 RA\H?1;8C  
average consumer expenditure 平均消费开支；一般消费开支 e3(0L I  
average cost 平均成本 n,AN&BZ  
average cost of land production 增辟土地平均成本 4)XN1r:  
average daily turnover 平均每日成交额 lg!1q8  
average daily wage rate 平均每日工资率 .|iUDp6vz  
average expenditure pattern 平均开支模式 4J I;NN  
average growth rate 平均增长率 !gT6So  
average net fixed assets 固定资产平均净值 !;R{-  
average of relatives 相对价格平均数 OgOu$.  
average price 平均价格 czHO)uQ?d`  
average propensity to consume 平均消费倾向；一般消费倾向 G~m(
&,:Mu  
average propensity to save 平均储蓄倾向；一般储蓄倾向 V8,$<1Fi;-  
average rate 平均率 pw(`+x]  
average revenue 平均收入；平均收益 kWoy%?|RRa  
average stock 平均库存；平均存货 MN1|k  
average yearly rent 平均年租 9V"^F.>  
avoidance of double taxation 避免双重课税 *b.>pY?2|  
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 x#ouR+<  
(Ojg~P4;&  
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