一些有用的会计术语(也不知道发的地方对不对)A

A: q\n,/#'i~  
A share Ａ股；甲类股份 Q`m
9I  
abatement of tax 减税；减扣免税额 ak"W/"2:  
ABN AMRO Bank N.V. 荷兰银行 U0ZPY )7k  
above-the-line expenditure 线上项目支出；经常预算支出 sJ{J@/5  
above-the-line receipt 线上项目收入；经常预算收入 F.cKg~E|e  
ABSA Asia Limited 南非联合亚洲有限公司 V=de3k&p  
absolute change 绝对数值变更 0Lx,qZ'  
absolute expenditure 实际开支 +/n<]
?(T  
absolute guideline figure 绝对准则数字 I R|[&}z  
absolute interest 绝对权益 HPc~wX  
absolute order of discharge 绝对破产解除令 >n"4M~I  
absolute profit margin 绝对利润幅度 [e f&|Pi-  
absolute value 实值；绝对值 ^iqy|zNtn  
absolutely vested interest 绝对既得权益 |*%i]@V=  
absorbed cost 已吸收成本；已分摊成本 + usB$=kJ  
absorption 吸收；分摊；合并 gA:unsI  
absorption rate 吸收率；摊配率；分摊率 )&s9QBo{b  
ACB Finance Limited 亚洲商业财务有限公司 I&wJK'GM`  
acceptable form of reciprocity 合理的互惠条件 2)MX<prH  
acceptable rate 适当利率；适当汇率 ey@{Ng#  
acceptance agreement 承兑协议 TFG0
~"4Cz  
acceptance for honour 参加承兑 7tP qez#  
acceptor 承兑人；接受人；受票人 qORL 7?{  
acceptor for honour 参加承兑人 Lyq[gQjr  
accident insurance 意外保险 vI20G89E  
Accident Insurance Association of Hong Kong 香港意外保险公会 v];P| Fi  
accident insurance scheme 意外保险计划 j@s*hZ^J+  
accident year basis 意外年度基准 9U4 D$M  
accommodation 通融；贷款 g%_3  
accommodation bill 通融票据；空头票据 >K!$@]2F  
accommodation party 汇票代发人 T$"sw7<  
account balance 帐户余额；帐户结余 d<cqY<y VA  
account book 帐簿 tNG[|Bi#  
account collected in advance 预收款项 u10;qYfL8o  
account current book 往来帐簿 !Bv.@~  
account of after-acquired property 事后取得的财产报告 +yI2G! $T9  
account of defaulter 拖欠帐目 @+7CfvM  
account payable 应付帐款 ~5>k_\G8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D4O^5?F)|  
account receivable 应收帐款 )8`i%2i=  
account receivable report 应收帐款报表 -)Hc^'.  
account statement 结单；帐单；会计财务报表 {_R{gpj'  
account title 帐户名称；会计科目 64qqJmG3  
accountant's report 会计师报告 q&2L@l3A  
Accountant's Report Rules 会计师报告规则 hplxs#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `O]$FpO  
Accounting Arrangements 《会计安排》 <<PXh&wu0  
accounting basis 会计基础 S1o[)q   
accounting by Official Receiver 破产管理署署长呈交的帐目 }z F,dst  
Accounting Circular 《会计通告》 #Q"04'g  
accounting class 会计类别 - VdCj%r>  
accounting date 记帐日期；会计结算日期 AfpC >>=@  
accounting for money 款项核算 NXMZTZpB7  
Accounting Officer 会计主任 O$7
cN\Z  
accounting period 会计报告期；会计期 >zfFvx_q  
accounting policy 会计政策；会计方针 3/ '5#$  
accounting practice 会计惯例 .sSbU^U  
accounting principle 会计准则 jbe_r<{  
accounting record 会计记录 ,B#*<_?E5  
accounting report 会计报告 [D"5@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 uhU'm@JZ  
Accounting Society of China 中国会计学会 /5X_gjOL,  
accounting statement 会计报表 #wZbG|%  
accounting system 会计制度；会计系统 0|6Y%a\U  
accounting transaction 会计事项；帐务交易 aZ8f>t1Q  
accounting treatment 会计处理 E(_lm&,4+  
accounting year 会计年度 84<zTmm  
accretion 增值；添加 aA]wFZ  
accrual 应计项目；应累算数目 :W#?U yo  
accrual basis 应计制；权责发生制 D `av9I  
accrual basis accounting 应计制会计；权责发生制会计 L;=3n[^x  
accrue 应累算；应计 Ln8r~[tVE<  
accrued benefit 应累算利益 ]sI\.a  
accrued charges 应计费用 `SA1V),~  
accrued cumulative preference share dividend 应累算的累积优先股股息 2O
}X-/H  
accrued expenses 应累算费用 n-{.7  
accrued interest payable 应付利息；应计未付利息 m^ /s}WEqp  
accrued interest receivable 应收利息；应计未收利息 32Wa{LG;2  
accrued right 累算权益 kZ
=2#.  
accruing profit 应累算的利润 sJMpF8   
accumulated fiscal reserve 累积财政储备 IEe;ygL#  
accumulated profit 累积利润；滚存溢利 'vV+Wu#[  
accumulated reserve 累积储备 JkQ\r$Y.  
accumulation of surplus income 累积收益盈余 x *a_43`  
acquired assets 既得资产 11%Zx3  
acquisition 收购；购置；取得 }:S}jo7  
acquisition cost 购置成本 ;B!p4hu  
acquisition expenses 购置费用 %{jL+4veoL  
acquisition of 100% interest 收购全部股权 nG$+9}\UlP  
acquisition of control 取得控制权 ,/"0tP&_;  
acquisition of fixed assets 购置固定资产 p!EG:B4  
acquisition of shell “买壳” Z= =c3~  
acquisition price 收购价 yZ)-=H  
act of God 天灾 p^w_-(p  
acting partner 执事合伙人 H`,t"I  
active market 买卖活跃的市场；交投畅旺的市场；旺市 b#*"eZj
 
active partner 积极参与的合伙人 t]T't='
  
active trading 交投活跃 G[=;519  
actual circulation 实际流通  tYG6Gl  
actual cost 实际成本 = toU?:.  
actual expenditure 实际开支；实际支出 2J (nJT"  
actual income 实际入息；实际收入；实际收益 8Y_lQfJa  
actual market 现货市场 ts;^,|h  
actual price 现货价；实际价格 B%5"B} nG  
actual profit 实际利润 `~D{]'j  
actual quotation 实盘；实际价位；实际报价 2Z?l,M~
  
actual year basis 按实际年度计算 $&Z<4:Flc  
actuals 实货 j8%Y[:~D  
actuarial investigation 精算调查 nUK;M[  
actuarial principle 精算原则 ?@<Tzk]a.  
actuarial report 精算师报告 *J{E1])<a  
Actuarial Society of Hong Kong 香港精算学会 &x$ps  
actuarial valuation 精算师估值 ZH`(n5  
actuary 精算师 ^O}J',Fm%f  
ad referendum agreement 暂定协议；有待覆核的协定 qC3PKlhv6  
ad valorem duty 从价税；按值征税 1k`gr&S  
ad valorem duty system 从价税制 j=c< Lo`  
ad valorem fee 从价费 $W9dUR0  
ad valorem tariff 从价关税 Ya-GDB;L  
additional allowance 额外免税额 Ap 3B'  
additional amount for unexpired risk 未过期风险的额外款额 
Qn.3B  
additional assessable profit 补加应评税利润 }*b\=AS=  
additional assessment 补加评税 1~E;@eK'  
additional commitment 额外承担 YxGqQO36  
additional commitment vote 额外承担拨款 _UY=y^ c0>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 4O:HT m  
additional dependent parent allowance 供养父母额外免税额 ,t!I%r  
additional provision 额外拨款 1kD1$5  
additional stamp duty 附加印花税 !3{. V\P)  
additional tax 补加税罚款；补加税款 N36B*9m&p  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 79I"F'  
adjudged bankrupt 被裁定破产 NErvX/qK  
adjudicated bankrupt 裁定破产人 +??pej]Rp  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?O"zp65d(  
adjudication of bankruptcy 裁定破产；宣告破产 ^gkKk&~A5?  
adjudication of insolvency 裁定无力偿还债务 e7tio!  
adjusted actual 经调整的实数；调整后的实数 o6:@j#b  
adjusted current assets 经调整的流动资产；调整后的流动资产 wr~Qy4 ny  
adjusted figure 经调整的数字；调整后的数额 [Fv_~F491  
adjusted liabilities 经调整的负债；调整后的负债 deJ/3\t  
adjusted loss 经调整的亏损；调整后的亏损 I:0dz:T7*  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 a-AA$U9h
j  
adjusted profit 经调整的利润；调整后的利润 *$3p3-  
adjusted surplus 经调整的盈余额；调整后的盈余额 V{~~8b1E  
adjusted value 经调整的价值；调整后的价值 c7R&/JV  
adjustment 调整；修订；理算〔保险〕 c=^69>w  
adjustment centre 调剂中心 BU7QK_zT:  
adjustment lag 调整过程的时间差距；调整时差 h)aLq  
adjustment mechanism 调整机制 k=G c#SD5_  
adjustment of loss 亏损调整 nU0##  
adjustment process 调整过程；调整程序 @H^\PH?pp  
adjustment range 调整幅度 x=X&b%09  
administered exchange rate 受管制汇率 r?dkE=B  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 bR$5G  
administration expenses 行政费用 J% ZM V  
administration fee 手续费；行政费 F5OQM?J  
administration in bankruptcy 破产管理 Vy^mEsQC+h  
administration order 遗产管理令 @1U6sQ  
administrator 管理人；遗产管理人 [z6P]eC7  
administrator of the estate 遗产管理人 :Zo^Uc:*w  
admission of debt 债项承认书 M:L-j{?y_  
admission of proof 接纳债权证明 ~M1T @Mv  
advance 放贷款项；垫付款项；预支款项；预付款项 HGi%b5:<=M  
advance account 暂支帐目；预付款帐户 t3C#$>  
advance compensation 预付补偿金 q^7=/d8  
advance from shareholder 股东垫款 9$}>O]  
advance pending reimbursement 预支以待日后付还 :XTxrYt28  
advanced economy 先进经济体系 &Aym@G|k?  
advancement 预付；预付财产 [E"3?p  
advances warrant 垫款令 nFe  
advancing 贷出 yo$A0Ti!w  
adverse balance 逆差 -y[y.#o  
adverse exchange 逆汇 "{3MXAFe  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;Wsl 'e/  
advice for collection 托收通知书 ]\]mwvLT  
advice of drawing 提款通知书；汇票通知书 ymT]ow6C  
advice of payment 付款通知 prB:
E[1  
Advisory Committee [Securities and Futures Commission] 8#4Gs Q"  
谘询委员会〔证券及期货事务监察委员会〕 um\A  
Advisory Committee on Diversification 经济多元化谘询委员会 L
`fT;2  
affidavit 誓章；遗产申报誓章 }WF6w+  
affidavit of no receipt 述明无收款的誓章  =vDpm,  
affiliate 联号；联营公司；附属公司 l{VJaZ $M  
affiliated company 附属公司；联号；联营公司 07:h4beT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 CK_\K,xVT  
affordability 负担能力 V343IT\  
African Development Bank [AfDB] 非洲开发银行 85Kf>z::c  
after-acquired property 事后取得的财产 )bpdj,  
after-hours dealing 市后交易 AgB$ w4  
after-tax profit 税后盈利；税后利润；税后溢利 <y"lL>JR  
agency agreement 代理协议 woN d7`C}7  
agency expenses 代理机构的开支 }uO2x@  
agency fee 代理费 Zm(}~C29  
Agency Law 《代理法》 }:1qK67S  
agent 代理人；承销人 ZmI#-[/  
agent of company 公司代理人 QkLcs6)R  
agent's fee 代理人费；经纪费 Tb*Q4:r"  
aggregate 总计；总数；总体数字 $-6[9d-N  
aggregate amount 总款额；总额 IVeA[qA0  
aggregate assets and liabilities 总体资产与负债 ,S~A]uH'  
aggregate at constant price 按固定价格计算的总体数字 A5O;C
 
aggregate demand 总需求 Nov An+  
aggregate gross position 总持仓量 E~8J<gE  
aggregate limit 总限额 z5sKV7&\[n  
aggregate of salaries tax 合计薪俸税 -qLNs_ _k  
aggregate performance 总体表现；总体业绩 %6Y}0>gY  
aggregate supply 总体供应 Ie8SPNY-H  
aggregate surplus 总盈余 q~X}&}UT  
aggregate total 整体总额 QqcAmp  
aggregate value 总值；合计价值 M?kXzb\O  
aggregated basis 合计基准 5RYrAzQo  
aggregated net chargeable income 合计应课税入息实额 1-R4A7+3  
aggregation 合并计算；合计；总和 Bma.Uln  
aggregation of incomes of husband and wife 夫妇入息合并计算 "IWL& cH3  
aggregation of property 财产的总和 w"A>mEex<  
agio 差价；贴水 "c![s%  
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》 9Z3Vf[n5\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ppx4#j  
《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》 jtqU`|FSQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1J&hm[3[K  
《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》 ~c\2'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;@n/gU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 qVds 2  
agreement for a settlement 授产协议 )Rj?\ZUR  
agreement for assignment 转让协议 cO-^#di  
agreement for sale 售卖协议；买卖协议 0_t9;;y :  
agreement for sale and purchase 买卖协议 aDE}'d1qo  
agreement for the payment of interest 支付利息协议 ^HHT>K-m  
agreement for the repayment of money 还款协议 8P2_/)|  
agreement of reinsurance 再保险协议 P{,=a]x,mz  
Agricultural Bank of China 中国农业银行 W=,]#Z+M;  
air passenger departure tax 飞机乘客离境税 QR$m i1Vv\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,{Z!T5 |  
airport tax 机场税 3v)`` n@  
alcohol duty 酒精税 G@<[fO|Iam  
alienation 让与；让渡；转让 Su'l &]  
alimony 生活费；赡养费 3p'(E\V
J  
All Ordinaries Index [AOI] 所有普通股指数 PW9tZx#  
all risks 全险；综合险 lW]&a"1$  
All Sales Record for Stock Market 《股票市场成交报告》 #Q|ACNpYM  
Allied Capital Resources Limited 新联财务有限公司 mH'om SCz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +V#dJ[,8;.  
allocation letter 拨款信件 U
{HBmSR  
allocation of fund 分配款项；预留款项 n5*m x7  
allocation of profit 利润分配；溢利分配 $- GwNG  
allocation warrant 拨款令 jfZ)  
allotment 分配；配股 >E>'9@Uh  
allotment notice 股份配售通知；配股通知 =DI/|^j{;  
allotment of shares 股份分配 jYW-}2L  
allowable 可获宽免；免税的 2JHV*/Q  
allowable business loss 可扣除的营业亏损 !'=<u
U-  
allowable expenses 可扣税的支出 i"{znKz vD  
allowance 免税额；津贴；备抵；准备金 >}86#^F  
allowance for debts 债项的免税额
j 2e|  
allowance for depreciation by wear and tear 耗损折旧免税额 P>7PO~E
.  
allowance for funeral expenses 殡殓费的免税额 U^OR\=G^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )N&95\u  
allowance for repairs and outgoings 修葺及支出方面的免税额 ; VQ:\fG  
allowance to debtor 给债务人的津贴 L0ZAF2O  
alteration of capital 资本更改 &=lhKt  
alternate trustee 候补受托人 =8DS~J{  
amalgamation 合并 Oq95zo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a!;K+wL >  
ambit of charges 征税范围；收费范围 .y#>mXm>  
amended valuation 经修订的估值 SFRYX,0m  
American Commodities Exchange 美国商品交易所 kX:8sbZ##4  
American Express Bank Limited 美国运通银行 ,go$6  
American Stock Exchange 美国证券交易所 VQpwHzh  
amortization 摊销 ;GZ'Rb  
amount due from banks 存放银行同业的款项 @DyMq3Gt?&  
amount due from banks abroad 存放海外银行同业的款项 g<i>25
2>  
amount due from holding companies 控股公司欠款 [ _&z+  
amount due from local banks 存放本港银行同业的款项 2c5)pIVEy  
amount due to banks 银行同业的存款 8ZDWaq8^2N  
amount due to banks abroad 海外银行同业的存款 !:1BuiL  
amount due to holding companies 控股公司存款 F>5)Clq  
amount due to local banks 本港银行同业的存款 <ceJ!"L  
amount due to outport banks 外埠银行同业的存款 t;lK=m|  
amount for note issue 发行纸币的款额 4TaHS!9  
amount of bond 担保契据的款额 lq)[  
amount of consideration 代价款额 cUU"*bA#  
amount of contribution 供款数额 7i9wfc h$U  
amount of indebtedness 负债款额 ]?hlpL  
amount of principal of the loan 贷款本金额 !]P=v`B.  
amount of rates chargeable 应征差饷数额 ='HLA-uT  
amount of share capital 股本额 L>,xG.oG  
amount of sums assured 承保款额 A*
? Qm  
amount of variation 变动幅度 p[D,.0SuC  
amount of vote 拨款数额  OF`:);  
amount payable 应付款额 2O0</^Z%E  
amount receivable 应收款额 BU%gXr4Ra  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FX/f0C3CK  
analysis 分析 LLwC*)#  
ancillary risk 附属风险 ;vgaFc]  
annual account 周年帐目；周年帐目报表；年度决算；年结 wUmcA~3D  
annual accounting date 年结日期 Z]^O=kX7k  
annual allowance 每年免税额；年积金；年度津贴；年津 c)17[9"  
annual balance 年度余额 _Ns_$_  
annual disposable income 每年可动用收入 e:=+~F(f  
annual estimates 周年预算 c nV2}U/\  
annual fee 年费 7]8apei|  
annual general meeting 周年大会 
~@K!>j  
annual growth rate 年增率；每年增长率 hu-6V="^9  
annual long-term supplement 长期个案每年补助金 2sT\+C&H  
annual pensionable emolument 可供计算退休金的年薪 h=ko_/<  
annual report 年报 Yfx'7gj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s!/Q>A  
annual return 周年报表；周年申报表；每年报税表格 l~GcD  
Annual Return Rules 《周年报表规则》 `HsI)RmX  
annual review of consumer prices 每年消费物价回顾 rNX]tp{j  
annual roll-forward basis 逐年延展方式 mbO.Kyfen  
annual salary 年薪
b'G!)n  
annual statement 年度报表；年度决算表 oF(|NS^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ]llvG\  
annuitant 年金受益人 }%k3  
annuity 年金 DsGtc<l%  
annuity contract 年金合约 T3^(I~03  
annuity on human life 人寿年金 ~ ^)4*@i6  
antecedent debt 先前的债项 z4*`K4W  
ante-dated cheque 倒填日期支票 _9"%;:t  
anticipated expenditure 预期开支 5U%a$.yr  
anticipated net profit 预期纯利 2k"!o~s^  
anticipated revenue 预期收入 ?-9It|R  
anti-inflation measure 反通货膨胀措施 ,{{Z)"qaH  
anti-inflationary stance 反通货膨胀立场 !Ytr4DtM  
apparent deficit 表面赤字 DbvKpM H
 
apparent financial solvency 表面偿债能力 i 9wk
)  
apparent partner 表面合伙人 %PxJnMb?  
application for personal assessment 个人入息课税申请书 <>^o
tb,e$  
application of fund 资金应用 :/FT>UCL  
application to release as liquidator and to destruct the books of accounts and documents G,h=5y9_J  
申请免除清盘人职务及毁灭帐簿与文件 H6]z98  
appointed actuary 委任精算师 S%k](\7!  
appointed auditor 委任核数师；委任审计师 8zk?:?8%{  
appointed trustee 委任的受托人 zsha/:b  
appointer 委任人 p>GxSE)
 
apportioned pro rata 按比例分摊 =aE!y5  
apportionment 分配；分摊 ayoqitXD?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 84u%_4/  
apportionment formula 分摊方程式 P+[\9Gg  
apportionment of estate duty 遗产税的分摊 K,L  
appraisal 估价；评估 (uskVK>L  
appreciable growth 可观增长 p1(<F_Kta  
appreciable impact 显着影响 8!u8ZvbFG  
appreciable increase 可观增长 )%]`uj>*[  
appreciation 增值；升值 AH#klYK  
appreciation against other currencies 相对其他货币升值 w-9fskd6e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ([L5i&DT  
appreciation tax 增值税 0'4V*Y  
appropriation 拨款；拨用；拨付 fI1,L"  
appropriation account 拨款帐目 nRlvW{p;  
Appropriation Bill 拨款法案 QIZbAnn_  
appropriation-in-aid system 补助拨款办法 \1b!I)T9  
approved assets 核准资产 LHJjPf)F  
approved basket stock 认可一篮子证券 Z 361ko}  
approved budget 核准预算 {%Q&CQG_  
approved charitable donation 认可慈善捐款 ;UG]ckV-  
approved charitable institution 认可慈善机构 0x]WW|se*  
approved currency 核准货币；认可货币 3,RaM^5dV  
approved estimates 核准预算 Er
d)P  
approved estimates of expenditure 核准开支预算 1dahVc1W  
approved overseas insurer 核准海外保险人 2[R{IV8e  
approved overseas trust company 核准海外信托公司 h#!u"'JW  
approved pooled investment fund 核准汇集投资基金 Z 7s (g]  
approved provident fund scheme 认可公积金计划 Y]gb`z$?  
approved provision 核准拨款 E||[(l,b  
approved redeemable share 核准可赎回股份 (r+#}z}  
approved regional stock 认可地区性证券 0755;26Bx  
approved retirement scheme 认可退休金计划 (:2,Rr1"  
approved subordinated loan 核准附属贷款 8rx"D`{|  
arbitrage 套戥；套汇；套利 _@Le MNv  
arbitrageur 套戥者；套汇者 =UW! 7OzC  
arbitrary amount 临时款项 '8b/TL  
arrangement 措施；安排；协定 NWq>Z!x`  
arrears 欠款 R<jt$--H  
arrears of pay 欠付薪酬 ee|i  
arrears of revenue 逾期未收税款；逾期未收的帐项 :L!O/Bd8V  
articles of association 组织章程；组织细则；组织章程细则 ``p()^zT  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U*sQYt<?g  
ascertainment of profit 确定利润 bijE]:<AE7  
"Asia Clear" “亚洲结算系统” ^ A`@g4!
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8aHs I(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_b8?_Zq  
Asian Development Fund [ADF] 亚洲发展基金 |3A/Og  
Asian dollar bond 亚洲美元债券 xF4>D!T%8  
Asian dollar market 亚洲美元市场 6cV -iDOH  
Asian dollar rate 亚洲美元利率 MWxv\o   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8- U1Y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 D< h+r?  
asked price 沽盘；喊价；索价；卖方报价 LK1 r@  
assessable income 应评税入息 30fsVwE2  
assessable loss 应评税亏损 Ikn)XZU^  
assessable profit 应评税利润 g5 J[ut  
assessable value 应评税值 _*SA_.0  
assessed profit 估定利润 m.}Yn,
  
assessed value 经评估价值 xA-u%Vf7@  
assessment 评税；评定；估价；评税单 IP 9{vk  
assessment number 评税编号；估价编号 $YX\&%N  
assessment of additional tax 补加税评税 U?}>A5H  
assessment of performance 业绩评估；实绩评价 2$MIA?
A"Y  
Assessor 评税主任 ]}~[2k.  
asset price bubbles 资产价格泡沫 =D2jJk?AX  
asset-backed securities 具资产保证的证券 ;;9W/m~]  
assets accretion 资产增值 KfO$bmwmx  
assets and liabilities 资产与负债 H|1owmbD  
assets betterment statement 资产递增表；资产改进表 f"=1_*eH  
assets lending 实物放款；有抵押贷款 -xc*R%k  
assets of the company passing on the death 死者去世时转移的公司资产 'ow`ej  
assets pledged as security for liabilities 用作负债抵押的资产 .%D9leiRe  
assets portfolio 资产投资组合 /~49.}yt  
assets price 资产价格 q^e
4  
assets quality 资产质素 yH'vhtop  
assets realization 资产变现 vT#$`M<  
assets refinancing arrangement 资产再集资安排 dsx'l0q 'i  
assets securitization 资产证券化 VZ`L-P$AF  
assets situated outside Hong Kong 在香港以外地方的资产 ~qG`~/7  
assets stripping 削减资产；拆卖资产 uK:?6>H  
assets value 资产值 =lzRx%tm  
assignee 承让人 x
>?jfN,e  
assignment 转让；转让书；转让契 >>**n9\q  
assignment of interest 权益转让 f#s /Ycp+  
assignment of letters patent and trade mark 专利证书及商标转让 fI5]ed eS  
assignment of property 物业转让；物业转让书 1@j0kTJ~m  
assignment right 转让权 cBl F  
assignor 转让人 oQ!56\R  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *vL2n>HH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8JP{`)  
associate member 附属会员 |hp_<F9.  
associated body corporate 相联法人团体 \BV$p2m5-  
associated company 相联公司；联属公司 \B0,?_i  
associated corporation 相联法团 dU7+rc2,CU  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (QPfrR=J4  
公认会计师公会〔英国〕 BrdHTk= Vy  
Association of Futures Exchange Brokers 香港期货经纪协会 Ye'=F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 u*I=.  
association of underwriters 承保人组织 TV~<1vj  
assumption of control 接管 s)=fs#%  
assurance 担保；保险；转易；转易书 (8(7:aE$  
assurance of interest 权益的转易 Hl,.6>F?  
at 19XX price 按一九ＸＸ年价格计算 H8V${&!ho  
at a discount 按赔价计算；按贴水价格计算；打折扣 k* ayzg3F>  
at a premium 按溢价计算；按升水价格计算 lzQmD/i*  
at call 通知付款；按通知 TTS.wBpR,  
at constant market price 按固定市价计算 IA\CBwiLj  
at constant price 按固定价格计算 Mpf
dl65  
at cost 按成本计算 T ~9)0A"]  
at current market price 按当时市价计算；按现时市价计算 +bG^SH2ke  
at current price 按当时价格计算；按现时价格计算 s~@4  
at factor cost 按要素成本计算；按生产要素成本计算 ~w&P]L\dB  
at money-of-the-day price 按付款当日价格计算 7IrbwAGZ3  
at or better 按指定或较佳价位〔买卖指令〕 ;b(*Bh<  
at par 按面值计算；平价 l(EDe  
at sight 见票即付 2VrO8q(  
at the close 按收市盘 J33enQd  
at the opening 按开市盘 3;wAm/Z:Q  
attestation 见证；见证条款 }r}$8M+1  
at-the-money option 平价期权 }tvLe3O  
attorney 受权人；受托代表人 h|=<I)}z  
attornment 新拥有人承认书 X=i^[?C  
attributable profit 可归属利润 As$:V<Z  
attributable share value 可归属股份价值 0w0\TWz*  
Auckland Stock Exchange 奥克兰证券交易所 *o}LI6_u  
auction 拍卖 [jPUAr}  
auctioneer 拍卖商 gWxpGW^eZ~  
audit 审计；核数 MZyzc{c,  
Audit Commission 审计署 ,t`u3yk
h  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Y:GSjq  
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〕 7oPLO(0L  
audit review 帐目审查 Y#>'.$(Az  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 C@{#OOa  
audited account 审计帐目；经审计的帐目 |i)7jG<  
audited annual account 经审计的周年帐目 LciSQ R!  
audited balance sheet 经审计的资产负债表 3ErW3Ac Ou  
auditor 核数师；核数主任；审计师 9] i$`y  
auditor's certificate 核数师证明书；审计师证明书 K.y2 $b/  
auditor's report 核数师报告；审计师报告 C+,JLK  
Aussie bond 澳元债券 =J2\"6BnzA  
austerity budget 紧缩预算 q5jLK)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0y>]68D  
Australia All Ordinaries Index 澳洲所有普通股票指数 YVzcV`4w(  
Australian Dollar [AUD] 澳元 }ze,6T*z  
Australian Options Market 澳大利亚期权市场 O5:?nD  
Australian Securities Commission 澳洲证券事务监察委员会 f`zH#{u
  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 k<aKT?Ek>  
Australian Stock Exchange 澳大利亚证券交易所 (=hXt=hZ  
Austrian Schilling [ATS] 奥地利先令 W'3&\}  
authentication 认证；鉴证 [I4:R_\  
authority to purchase 委托购买证；委购书 L/2{}l>D  
authorization 认可；核准；授权；授权书 So&an !  
authorization by direction 指示授权 zh5$$*\  
authorization by instruction 指令授权 C$9+p@G6  
authorization by warrant 令状授权 ,QDS_u$xi&  
authorization of unit trust 单位信托的认可 r-27AJu  
authorized agent 指定代理人 LaI(  
authorized capital 法定资本 /%El0X  
authorized clerk 出市员 (7C&I-l  
authorized dealer 认可交易商 jwm2ZJ
W  
authorized financial institution 认可财务机构 28 h3Ayw4  
authorized fund 认可基金 XS$5TNI  
authorized fund house 获授权的基金公司；认可基金公司 0*G5Vd  
authorized institution 认可机构 !1i(6?~#4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9}~WwmC
|x  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @x9DV{j)V  
authorized insurer 获授权保险人；获认可承保人 t`PA85.|d  
authorized investment 特准投资项目 ~i`@  
authorized person 获授权人
u"rK5'  
authorized representative 获授权代表 64qm  
authorized share capital 法定股本 W/z\j/Rgc  
automated quotation system 自动报价系统 ?\_N*NEtK
 
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 'ZyHp=RN)  
自动交易系统〔香港期货交易所有限公司〕 q4].C|7  
automatic adjustment mechanism 自动调整机制 PV_E3,RY  
automatic adjustment system 自动调整系统 q1:Y]Rbe  
Automatic Clearing House 自动票据交换所 G~,K$z/-l  
automatic exchange rates accumulation system 自动化汇率累集系统 (~YFm"S  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [iJU{W  
automatic teller machine [ATM] 自动柜员机 Hwr# NKz-  
autopay 自动转帐 kbqG)
 
available assets 可用资产 t;[L-|^  
available fiscal reserve 现存财政储备 6kW<i,A -  
available profit 可用利润 1-_op!N  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5gZEcJ  
average 平均；平均数；海损 68m
(%%E@  
average basic salary 平均基本薪金  2C9wOO  
average consumer expenditure 平均消费开支；一般消费开支 tBDaFB  
average cost 平均成本 B;SN}I  
average cost of land production 增辟土地平均成本 bFivHms  
average daily turnover 平均每日成交额 DP2 ^(d<  
average daily wage rate 平均每日工资率 m$T?~oo  
average expenditure pattern 平均开支模式 it=4cHT  
average growth rate 平均增长率 fz%I'
+!  
average net fixed assets 固定资产平均净值 71AR)6<R  
average of relatives 相对价格平均数 ;DMv?-H  
average price 平均价格 |aH;@V  
average propensity to consume 平均消费倾向；一般消费倾向 pdcP;.  
average propensity to save 平均储蓄倾向；一般储蓄倾向 H*#L~!]  
average rate 平均率 @"M%ZnFu  
average revenue 平均收入；平均收益 :HSqa9>wa  
average stock 平均库存；平均存货 ~vD7BO`  
average yearly rent 平均年租 ~7Ji+AJA  
avoidance of double taxation 避免双重课税 @"BvyS,p  
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 cswX?MN  
=^.f)  
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