一些有用的会计术语(也不知道发的地方对不对)A

A: o3xfif  
A share Ａ股；甲类股份 a3(q;^v  
abatement of tax 减税；减扣免税额 H_+!.  
ABN AMRO Bank N.V. 荷兰银行 6ZwFU5)QE/  
above-the-line expenditure 线上项目支出；经常预算支出 D3kx&AR  
above-the-line receipt 线上项目收入；经常预算收入 etLA F  
ABSA Asia Limited 南非联合亚洲有限公司 a?ii)GGq  
absolute change 绝对数值变更 =U<6TP]{  
absolute expenditure 实际开支 m/>z}d05h  
absolute guideline figure 绝对准则数字 XCku[?Ix  
absolute interest 绝对权益 h2fTG  
absolute order of discharge 绝对破产解除令 uY*|bD`6&  
absolute profit margin 绝对利润幅度 cT,5xp"a  
absolute value 实值；绝对值 Odj4)   
absolutely vested interest 绝对既得权益 ]QK@zb}x  
absorbed cost 已吸收成本；已分摊成本 9lCZi?  
absorption 吸收；分摊；合并 ,L,?xvWG  
absorption rate 吸收率；摊配率；分摊率 +]NPxUa  
ACB Finance Limited 亚洲商业财务有限公司 `DcZpd.n  
acceptable form of reciprocity 合理的互惠条件 A]CO Ysc  
acceptable rate 适当利率；适当汇率 E/N*n!sV  
acceptance agreement 承兑协议 U0t~H{-H  
acceptance for honour 参加承兑 B:QAG  
acceptor 承兑人；接受人；受票人 YF(TG]?6  
acceptor for honour 参加承兑人 UXN!iU)  
accident insurance 意外保险 Y]!{ nW  
Accident Insurance Association of Hong Kong 香港意外保险公会 f3Cj
j]RFv  
accident insurance scheme 意外保险计划 UkV{4*E  
accident year basis 意外年度基准 *O@uF4+!1  
accommodation 通融；贷款 ~R
\Z&oQ  
accommodation bill 通融票据；空头票据 4'ymPPY  
accommodation party 汇票代发人 ]>\!}\R<  
account balance 帐户余额；帐户结余 ;*_U)th  
account book 帐簿 3~Vo]wv  
account collected in advance 预收款项 2t7Hu)V  
account current book 往来帐簿 VvTs87  
account of after-acquired property 事后取得的财产报告 #{u>
 
account of defaulter 拖欠帐目 @x z?^20N  
account payable 应付帐款 Z )f\^
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .ko}m{  
account receivable 应收帐款 ^6[o$eY3  
account receivable report 应收帐款报表 B)cVbjTn  
account statement 结单；帐单；会计财务报表 N#? Ohz  
account title 帐户名称；会计科目 ;wkoQ8FD9  
accountant's report 会计师报告 r]+N(&q  
Accountant's Report Rules 会计师报告规则 _laLTP*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yhi
6RDS  
Accounting Arrangements 《会计安排》 235wl  
accounting basis 会计基础 y 2v69nu~q  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~Q)137u]P  
Accounting Circular 《会计通告》 8!uqR!M<C  
accounting class 会计类别 a;$'A[hq  
accounting date 记帐日期；会计结算日期 crdp`}}  
accounting for money 款项核算 t!"XQ$g'  
Accounting Officer 会计主任 MVpk/S%W  
accounting period 会计报告期；会计期 $5;RQNhXh  
accounting policy 会计政策；会计方针 0Zv<]xO  
accounting practice 会计惯例 ;\5^yDv[e  
accounting principle 会计准则 ssy+x;<x,  
accounting record 会计记录 [rt+KA  
accounting report 会计报告 M)oJ06`K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8+7=yN(  
Accounting Society of China 中国会计学会 fm%1vM$[J  
accounting statement 会计报表 Cyw cJ  
accounting system 会计制度；会计系统 VD*xhuy$k  
accounting transaction 会计事项；帐务交易 ?NL>xMA  
accounting treatment 会计处理 ix=H=U]Q{  
accounting year 会计年度 (YJ]}J^  
accretion 增值；添加 P_f>a?OL:  
accrual 应计项目；应累算数目 5wws8w  
accrual basis 应计制；权责发生制 #n_uELE  
accrual basis accounting 应计制会计；权责发生制会计 
`xpU  
accrue 应累算；应计 u*NU MT2  
accrued benefit 应累算利益 ^Q\O8f[u  
accrued charges 应计费用 yb(zyGe  
accrued cumulative preference share dividend 应累算的累积优先股股息 ages-Z_X  
accrued expenses 应累算费用 oqOXRUy  
accrued interest payable 应付利息；应计未付利息 -gP4| r8&  
accrued interest receivable 应收利息；应计未收利息 >{dj6Wo  
accrued right 累算权益 mfNYN4Um6  
accruing profit 应累算的利润 dU~DlaEy(  
accumulated fiscal reserve 累积财政储备 Fq
<;-  
accumulated profit 累积利润；滚存溢利 2-3|0<`  
accumulated reserve 累积储备 Z=vzF0  
accumulation of surplus income 累积收益盈余 jBvZ>H+w~  
acquired assets 既得资产 /}Z0\,  
acquisition 收购；购置；取得 - :0{  
acquisition cost 购置成本 8'(|1  
acquisition expenses 购置费用 |H)WJ/`  
acquisition of 100% interest 收购全部股权 :%?\Wj5HW  
acquisition of control 取得控制权 |$vhu`]Z@^  
acquisition of fixed assets 购置固定资产 !1H\*VM"  
acquisition of shell “买壳” cO#e AQf7  
acquisition price 收购价 : Jh  
act of God 天灾 W_zAAIY_Y  
acting partner 执事合伙人 esM<.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 (!nhU  
active partner 积极参与的合伙人 XVfp* `  
active trading 交投活跃 {bUd"Tu  
actual circulation 实际流通 Q\DD^Pbq  
actual cost 实际成本 VvO/  
actual expenditure 实际开支；实际支出 -k19BDJ,W  
actual income 实际入息；实际收入；实际收益 +P~E54  
actual market 现货市场 +C{ %pF  
actual price 现货价；实际价格
[akyCb  
actual profit 实际利润 z5CWgN  
actual quotation 实盘；实际价位；实际报价 cXO_g!&2A  
actual year basis 按实际年度计算 c !ybz{L  
actuals 实货 ZZa$/q"  
actuarial investigation 精算调查 9xvE?8;M#  
actuarial principle 精算原则 i8`&XGEd  
actuarial report 精算师报告 3huTT"G  
Actuarial Society of Hong Kong 香港精算学会 bm{L6D E  
actuarial valuation 精算师估值 &S.zc@rN  
actuary 精算师 eKL)jzC:  
ad referendum agreement 暂定协议；有待覆核的协定 %EuXL% B  
ad valorem duty 从价税；按值征税 od- 0wJN-m  
ad valorem duty system 从价税制 aQ ~  
ad valorem fee 从价费 'y#kRC=G:  
ad valorem tariff 从价关税 eTc0u;{V  
additional allowance 额外免税额 )p MZ5|+X  
additional amount for unexpired risk 未过期风险的额外款额 T~k5` ~\(  
additional assessable profit 补加应评税利润 NC;4  
additional assessment 补加评税 Xf.w(-  
additional commitment 额外承担 KB,!s7A  
additional commitment vote 额外承担拨款 RN?z)9!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iz`u@QKc%  
additional dependent parent allowance 供养父母额外免税额 /:a~;i  
additional provision 额外拨款 4ifWNL^)  
additional stamp duty 附加印花税 7
CGKm8T  
additional tax 补加税罚款；补加税款 A#mf*]'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 R{r0dK"_  
adjudged bankrupt 被裁定破产 ;a+>><x]  
adjudicated bankrupt 裁定破产人 \^wI9g~0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 y?-wjJS>  
adjudication of bankruptcy 裁定破产；宣告破产 T|p$Ddt`+  
adjudication of insolvency 裁定无力偿还债务 /tno`su;  
adjusted actual 经调整的实数；调整后的实数 4QnJ;&~  
adjusted current assets 经调整的流动资产；调整后的流动资产 Pl=X<B
p  
adjusted figure 经调整的数字；调整后的数额 '|e5cW6z  
adjusted liabilities 经调整的负债；调整后的负债 Dg_/Iu>OAE  
adjusted loss 经调整的亏损；调整后的亏损 Q:]F* p2  
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 1anV!&a<K(  
adjusted profit 经调整的利润；调整后的利润 }6P]32d  
adjusted surplus 经调整的盈余额；调整后的盈余额 /q%TjQ}F  
adjusted value 经调整的价值；调整后的价值 .E_`*[ 5=  
adjustment 调整；修订；理算〔保险〕 K<b -|t9f  
adjustment centre 调剂中心 zxCxGT\;  
adjustment lag 调整过程的时间差距；调整时差 nTSGcMI
 
adjustment mechanism 调整机制 %D z|p]49!  
adjustment of loss 亏损调整 $-VW)~Sl  
adjustment process 调整过程；调整程序 SvH=P!`+  
adjustment range 调整幅度 l_LfVON  
administered exchange rate 受管制汇率 AA}M"8~2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %@U<|9 %ua  
administration expenses 行政费用 \Z^K=K(|  
administration fee 手续费；行政费 (j
kjj7a  
administration in bankruptcy 破产管理 {M]m cRB(
 
administration order 遗产管理令 l\5}\9yS  
administrator 管理人；遗产管理人 8zz-jkR  
administrator of the estate 遗产管理人 0Bn$C,-  
admission of debt 债项承认书 _OTkv6;4n  
admission of proof 接纳债权证明 WK#lE&V3  
advance 放贷款项；垫付款项；预支款项；预付款项 p/WEQ2  
advance account 暂支帐目；预付款帐户 ;w?zmj<Dm  
advance compensation 预付补偿金 &l%#OI}OE  
advance from shareholder 股东垫款 4EuZe:'X  
advance pending reimbursement 预支以待日后付还 u~?]/-.TY  
advanced economy 先进经济体系 $g#j,  
advancement 预付；预付财产 dL")E|\\k  
advances warrant 垫款令 Dw{C_e  
advancing 贷出 yPm)r2Ck  
adverse balance 逆差 xYM!mcA  
adverse exchange 逆汇 "P< drz<  
advertisement addressed to shareholders 在报章刊登的致股东通告 _y`'T;~OY  
advice for collection 托收通知书 A0S6 4(  
advice of drawing 提款通知书；汇票通知书 1K,bmb xRt  
advice of payment 付款通知 -4b9(  
Advisory Committee [Securities and Futures Commission] Yc#oGCt  
谘询委员会〔证券及期货事务监察委员会〕 XaD}J:Xq  
Advisory Committee on Diversification 经济多元化谘询委员会 kaUH#;c>_  
affidavit 誓章；遗产申报誓章 4 !~JNO  
affidavit of no receipt 述明无收款的誓章 D6_16PJE  
affiliate 联号；联营公司；附属公司 33couAP#  
affiliated company 附属公司；联号；联营公司 }?>30+42:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 z]\0]i  
affordability 负担能力 hdN3r{  
African Development Bank [AfDB] 非洲开发银行 \u,hS*v0  
after-acquired property 事后取得的财产 uZId.+Rk  
after-hours dealing 市后交易 :4Sj2  
after-tax profit 税后盈利；税后利润；税后溢利 U,Z.MPQ  
agency agreement 代理协议 =bf-+gZD  
agency expenses 代理机构的开支 ~v9\4O  
agency fee 代理费 g<KBsz!{  
Agency Law 《代理法》 Czb@:l%sc  
agent 代理人；承销人 E](Ood  
agent of company 公司代理人 w0moC9#$?  
agent's fee 代理人费；经纪费 n?aogdK$V  
aggregate 总计；总数；总体数字 \I#2Mq?  
aggregate amount 总款额；总额 XXmtpM8  
aggregate assets and liabilities 总体资产与负债 p%J,af  
aggregate at constant price 按固定价格计算的总体数字 ?mRU9VY  
aggregate demand 总需求 IcPIOCmOc  
aggregate gross position 总持仓量 Pp3t
EZfE  
aggregate limit 总限额 :!3CoC.X|c  
aggregate of salaries tax 合计薪俸税 i/oaKpPN  
aggregate performance 总体表现；总体业绩 S! ,.#e(Y  
aggregate supply 总体供应
]=q?=%H  
aggregate surplus 总盈余 ~|Gtm[9Ru  
aggregate total 整体总额 e|AJx
n]  
aggregate value 总值；合计价值 jbC7U9t7  
aggregated basis 合计基准 HnioB=fc  
aggregated net chargeable income 合计应课税入息实额 O|%><I?I  
aggregation 合并计算；合计；总和 ~b8U#'KD  
aggregation of incomes of husband and wife 夫妇入息合并计算 z7{b>oub('  
aggregation of property 财产的总和 r6 ,5&`&  
agio 差价；贴水 q(!191@C(  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 4<Bj;1*4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment kHX- AsRc  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 5@O
t@o  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L4}C%c\p*  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 8*4X%a=Of  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment v8 ggPI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .yQDW]q81G  
agreement for a settlement 授产协议 ] 2FS=  
agreement for assignment 转让协议 l4hC>q$T  
agreement for sale 售卖协议；买卖协议 '!{zO" 1*  
agreement for sale and purchase 买卖协议  $C(}  
agreement for the payment of interest 支付利息协议 @?G.6r~  
agreement for the repayment of money 还款协议 eNu`\  
agreement of reinsurance 再保险协议 tQz-tQg  
Agricultural Bank of China 中国农业银行 3HFsR)  
air passenger departure tax 飞机乘客离境税 lXW.G  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 WZ@nuK.39T  
airport tax 机场税 #\
@*C=  
alcohol duty 酒精税 ./[%%"  
alienation 让与；让渡；转让 cRT@Cu  
alimony 生活费；赡养费 2
@:Go`mg  
All Ordinaries Index [AOI] 所有普通股指数
5
"^$3&)  
all risks 全险；综合险 l5D8DvJCj  
All Sales Record for Stock Market 《股票市场成交报告》 Bz9!a
k~4  
Allied Capital Resources Limited 新联财务有限公司 8_8R$=V  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 noOG$P#  
allocation letter 拨款信件 @\z2FJ79w  
allocation of fund 分配款项；预留款项 LJfd{R1y+  
allocation of profit 利润分配；溢利分配 !4]wb
!F  
allocation warrant 拨款令 ui YZk3  
allotment 分配；配股 q*?LXKi  
allotment notice 股份配售通知；配股通知 PRWS[2[yk  
allotment of shares 股份分配 #r#UO  
allowable 可获宽免；免税的 E]6;nY?  
allowable business loss 可扣除的营业亏损 jUI'F4.5x-  
allowable expenses 可扣税的支出 wb.47S8  
allowance 免税额；津贴；备抵；准备金 !m'lOz  
allowance for debts 债项的免税额 MY4cMMjp~  
allowance for depreciation by wear and tear 耗损折旧免税额 zg0)9br  
allowance for funeral expenses 殡殓费的免税额 =d.Z:L9d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 { >bw:^F  
allowance for repairs and outgoings 修葺及支出方面的免税额 k[gO>UGB;  
allowance to debtor 给债务人的津贴 l`~*"4|/  
alteration of capital 资本更改 mcpM<vY/H  
alternate trustee 候补受托人 c3Y\XzV3v  
amalgamation 合并 b,]hX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^4_.5~(  
ambit of charges 征税范围；收费范围 R4]t
D|  
amended valuation 经修订的估值 iZwt,)(  
American Commodities Exchange 美国商品交易所 UOy`N~\gh+  
American Express Bank Limited 美国运通银行 N'i%9SBcg  
American Stock Exchange 美国证券交易所 +0;6
.PK  
amortization 摊销 U<KvKg  
amount due from banks 存放银行同业的款项 AWi~qzTZ  
amount due from banks abroad 存放海外银行同业的款项 \=XAl >}\  
amount due from holding companies 控股公司欠款 t(/e~w  
amount due from local banks 存放本港银行同业的款项 +I;b,p  
amount due to banks 银行同业的存款 8uchp  
amount due to banks abroad 海外银行同业的存款 xCEEv5(5  
amount due to holding companies 控股公司存款 /3L1Un*  
amount due to local banks 本港银行同业的存款 #dtYa  
amount due to outport banks 外埠银行同业的存款 JC_Y#kN@z  
amount for note issue 发行纸币的款额 tTLD6#  
amount of bond 担保契据的款额 ;Bat!K7W  
amount of consideration 代价款额 a:XVu0`(  
amount of contribution 供款数额 tUDOL-Tv  
amount of indebtedness 负债款额 OgY4J|<  
amount of principal of the loan 贷款本金额 m3+MRy5  
amount of rates chargeable 应征差饷数额 V&eti2&zO  
amount of share capital 股本额 UMma|9l(i  
amount of sums assured 承保款额 [YpSmEn}Y  
amount of variation 变动幅度 J;Xh{3[vO  
amount of vote 拨款数额 *[wy- fu  
amount payable 应付款额 cWA9n}Z  
amount receivable 应收款额 M-e!F+d{od  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^}8(o  
analysis 分析 gah3d*d7  
ancillary risk 附属风险 8
T):b2h  
annual account 周年帐目；周年帐目报表；年度决算；年结 |ITp$_S  
annual accounting date 年结日期 p&>*bF,  
annual allowance 每年免税额；年积金；年度津贴；年津 D}>pl8ke~g  
annual balance 年度余额 5IOOVYl  
annual disposable income 每年可动用收入 `|XE B  
annual estimates 周年预算 [V|,O'X ~  
annual fee 年费 rh5R kiF~  
annual general meeting 周年大会 >8"oO[U5>  
annual growth rate 年增率；每年增长率 C\ZL*,%}  
annual long-term supplement 长期个案每年补助金 Vl%AN;o  
annual pensionable emolument 可供计算退休金的年薪 0~iC#lHO  
annual report 年报 rr>QG<i;G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iKnH6}`?U  
annual return 周年报表；周年申报表；每年报税表格 `TYQ^Zm  
Annual Return Rules 《周年报表规则》 %g5TU 6WP  
annual review of consumer prices 每年消费物价回顾 nL%;^`*8  
annual roll-forward basis 逐年延展方式 h3Nwxj~E  
annual salary 年薪 @{iws@.  
annual statement 年度报表；年度决算表 j6%X  
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 1XSA3;ZEc  
annuitant 年金受益人 &Gp@,t  
annuity 年金 A[ 9 @:z  
annuity contract 年金合约 : ^F+mQN  
annuity on human life 人寿年金 X,C&nqVFm8  
antecedent debt 先前的债项 AjKP -[  
ante-dated cheque 倒填日期支票 J;W(}"cFq  
anticipated expenditure 预期开支 =Mzg={)v  
anticipated net profit 预期纯利 g{.>nE^Sc5  
anticipated revenue 预期收入 l"5$6h  
anti-inflation measure 反通货膨胀措施 s:'M[xI  
anti-inflationary stance 反通货膨胀立场 Dd-
;;Y1C  
apparent deficit 表面赤字 Sf);j0G,D  
apparent financial solvency 表面偿债能力 \_Nr7sc\  
apparent partner 表面合伙人 peCmb)>Sa  
application for personal assessment 个人入息课税申请书 \V  /s  
application of fund 资金应用 p(QB5at  
application to release as liquidator and to destruct the books of accounts and documents an_qE}P  
申请免除清盘人职务及毁灭帐簿与文件 Jkzt=6WZ0  
appointed actuary 委任精算师 L$=@j_V2  
appointed auditor 委任核数师；委任审计师 ]( V+ qj
 
appointed trustee 委任的受托人 L-hK(W!8pt  
appointer 委任人 x|d Xa0=N_  
apportioned pro rata 按比例分摊 Z.am^Q^Y!  
apportionment 分配；分摊 A{iI,IFe  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X,:pT\G  
apportionment formula 分摊方程式 uSLO"\zysX  
apportionment of estate duty 遗产税的分摊 }`8g0DPuD9  
appraisal 估价；评估 vA2@Db}  
appreciable growth 可观增长 6F6[w?   
appreciable impact 显着影响 \(Dq=UzQI  
appreciable increase 可观增长 l+Dl~o}  
appreciation 增值；升值 (#Z2  
appreciation against other currencies 相对其他货币升值 ,],"tzKtE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K QXw~g?  
appreciation tax 增值税 S~d_SU~>`  
appropriation 拨款；拨用；拨付 '(m
J*Eb  
appropriation account 拨款帐目 sOg@9-_Uh  
Appropriation Bill 拨款法案 SlB,?R2  
appropriation-in-aid system 补助拨款办法 qR4
('  
approved assets 核准资产 ?v-IN  
approved basket stock 认可一篮子证券 7F;"=DarOE  
approved budget 核准预算 bN$`&fC
0  
approved charitable donation 认可慈善捐款 i>HipD,TD  
approved charitable institution 认可慈善机构 7Bm 18  
approved currency 核准货币；认可货币 jCDZ$W89  
approved estimates 核准预算 MH[Zw$  
approved estimates of expenditure 核准开支预算 D M(WYL{
 
approved overseas insurer 核准海外保险人 _P 0,UgZz  
approved overseas trust company 核准海外信托公司 F,Y@  
approved pooled investment fund 核准汇集投资基金 et(/`  
approved provident fund scheme 认可公积金计划 -}`ES]  
approved provision 核准拨款 [_hHZMTH  
approved redeemable share 核准可赎回股份 @
qmONQ eb  
approved regional stock 认可地区性证券 9r-]@6;  
approved retirement scheme 认可退休金计划 TC[_Ip
&  
approved subordinated loan 核准附属贷款 py`RH)  
arbitrage 套戥；套汇；套利 sP$bp Z}  
arbitrageur 套戥者；套汇者 W.iL!x.B@  
arbitrary amount 临时款项 AWHB^}!}  
arrangement 措施；安排；协定 e:hkWcV  
arrears 欠款 EF=.L{  
arrears of pay 欠付薪酬 ZZOBMF7  
arrears of revenue 逾期未收税款；逾期未收的帐项 v+U( #"  
articles of association 组织章程；组织细则；组织章程细则 Ev* b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^29w
@*  
ascertainment of profit 确定利润 P1;T-.X~&  
"Asia Clear" “亚洲结算系统” M[$(Pu  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Qna ^Ry?6)  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (mz5vzyw  
Asian Development Fund [ADF] 亚洲发展基金 Z)EmX=  
Asian dollar bond 亚洲美元债券 mt3j- Mw  
Asian dollar market 亚洲美元市场 xnmIo? hC  
Asian dollar rate 亚洲美元利率 Oe4 l` =2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0-
pLCf  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 N(>a-a  
asked price 沽盘；喊价；索价；卖方报价 CXks~b3SD  
assessable income 应评税入息 g66=3c9</6  
assessable loss 应评税亏损 x^Tjs<#  
assessable profit 应评税利润 @GqPU,RO  
assessable value 应评税值 G3n* bv  
assessed profit 估定利润 kKVd4B[#*  
assessed value 经评估价值 %[\: 8  
assessment 评税；评定；估价；评税单 n"vl%!B  
assessment number 评税编号；估价编号 a]'sby  
assessment of additional tax 补加税评税 wNL!T6"G  
assessment of performance 业绩评估；实绩评价 z!;n\CV@  
Assessor 评税主任 4)BZ%1+  
asset price bubbles 资产价格泡沫 bhe~ekb  
asset-backed securities 具资产保证的证券 D.Rk{0se8  
assets accretion 资产增值 .NcoST9a  
assets and liabilities 资产与负债 wLC!vX.
S  
assets betterment statement 资产递增表；资产改进表 wH=  
assets lending 实物放款；有抵押贷款 4@OnMj{M  
assets of the company passing on the death 死者去世时转移的公司资产 G7 >  
assets pledged as security for liabilities 用作负债抵押的资产 rs{e6  
assets portfolio 资产投资组合 !Rk1q&U5  
assets price 资产价格 y ,
isK  
assets quality 资产质素 `l@[8H%aw  
assets realization 资产变现 "r @RDw
 
assets refinancing arrangement 资产再集资安排 fx %Y(W#5  
assets securitization 资产证券化 0#4_vg .  
assets situated outside Hong Kong 在香港以外地方的资产 ;l> xXSB7$  
assets stripping 削减资产；拆卖资产 F+PIZ%  
assets value 资产值 hLFf  
assignee 承让人 (rO_Vfaa  
assignment 转让；转让书；转让契 F>jPr8&
  
assignment of interest 权益转让 ~t[#p:  
assignment of letters patent and trade mark 专利证书及商标转让 ?g%5 d  
assignment of property 物业转让；物业转让书 E]w1!Ah M  
assignment right 转让权 >JwdVy^  
assignor 转让人 r@FdxsCnGM  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 H
`q" _p:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 BT;hW7){9  
associate member 附属会员 rHPda?&H  
associated body corporate 相联法人团体 E@TX>M-&  
associated company 相联公司；联属公司 O-Hu:KuIf  
associated corporation 相联法团 I\DmVc\l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] T:o!H Xdj^  
公认会计师公会〔英国〕 :zfnp,Gv  
Association of Futures Exchange Brokers 香港期货经纪协会 gP8Fe =]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0fA42*s;  
association of underwriters 承保人组织 ]#R'hL%f  
assumption of control 接管 ?g|K"P<1  
assurance 担保；保险；转易；转易书 v{`Z  
assurance of interest 权益的转易 K y~ 9's  
at 19XX price 按一九ＸＸ年价格计算 UgDai?b1  
at a discount 按赔价计算；按贴水价格计算；打折扣 -q' np0H  
at a premium 按溢价计算；按升水价格计算 DfwxPt#
 
at call 通知付款；按通知 (1H_V(  
at constant market price 按固定市价计算 9\i;zpN\  
at constant price 按固定价格计算 q"ba~@<BEl  
at cost 按成本计算 KK4>8zGR  
at current market price 按当时市价计算；按现时市价计算 *6 -;iT8  
at current price 按当时价格计算；按现时价格计算 6la# 0U23  
at factor cost 按要素成本计算；按生产要素成本计算 ?xh_qy;  
at money-of-the-day price 按付款当日价格计算 +*'  
at or better 按指定或较佳价位〔买卖指令〕 J XKps#,(#  
at par 按面值计算；平价 _?>!Bz m  
at sight 见票即付 4NN-'Z>a  
at the close 按收市盘 ms'&.u&<  
at the opening 按开市盘 =o\:@I[  
attestation 见证；见证条款 u{0+w\xH\  
at-the-money option 平价期权 E{gu39D  
attorney 受权人；受托代表人 y_J~n 9R  
attornment 新拥有人承认书 *bRer[7y  
attributable profit 可归属利润 !iUdej^tx  
attributable share value 可归属股份价值 |t CD@M  
Auckland Stock Exchange 奥克兰证券交易所 nL!h hseH  
auction 拍卖 a OR}  
auctioneer 拍卖商 I8HUH*|)n  
audit 审计；核数 {:m5<6?x)  
Audit Commission 审计署
dVc;Tt  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] q# gZ\V$I  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ;5^grr@,4  
audit review 帐目审查 HRIf)n&~f  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *V#v6r7<Y/  
audited account 审计帐目；经审计的帐目 Fn$/ K  
audited annual account 经审计的周年帐目 Nge_ Ks  
audited balance sheet 经审计的资产负债表 WI9'$hB\  
auditor 核数师；核数主任；审计师 )?~3fb6^  
auditor's certificate 核数师证明书；审计师证明书 YS=|y}Q|7d  
auditor's report 核数师报告；审计师报告 sN|-V+7&j  
Aussie bond 澳元债券 IcZ_AIjlk  
austerity budget 紧缩预算 GDw4=0u-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )|,-l^lC  
Australia All Ordinaries Index 澳洲所有普通股票指数 zYpIG8"o5  
Australian Dollar [AUD] 澳元 o O%!P<D  
Australian Options Market 澳大利亚期权市场 G&:[G>iSm^  
Australian Securities Commission 澳洲证券事务监察委员会 }hyK/QUCoN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ac>}$Uw)  
Australian Stock Exchange 澳大利亚证券交易所 b0X*+q  
Austrian Schilling [ATS] 奥地利先令 * 2[&26D  
authentication 认证；鉴证 mXlXB#N  
authority to purchase 委托购买证；委购书 P]!$MOt  
authorization 认可；核准；授权；授权书 @iB**zR/  
authorization by direction 指示授权 fI`T3Y!7  
authorization by instruction 指令授权 4LARqSmt  
authorization by warrant 令状授权 ^.Q{Aqu#.H  
authorization of unit trust 单位信托的认可 V\ch0i 1  
authorized agent 指定代理人 eHK}U+"\  
authorized capital 法定资本 A}C&WT~  
authorized clerk 出市员 rMxst  
authorized dealer 认可交易商 2g-'.w  
authorized financial institution 认可财务机构 8F($RnP3  
authorized fund 认可基金 L
v,~Mf1|  
authorized fund house 获授权的基金公司；认可基金公司 JfKhYRl  
authorized institution 认可机构 z/ T|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 _tL+39 u  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 acB,u&  
authorized insurer 获授权保险人；获认可承保人 WhE5u&`  
authorized investment 特准投资项目 OzBo*X/p  
authorized person 获授权人 QNFA#`H  
authorized representative 获授权代表 KQi9qj  
authorized share capital 法定股本 LW_Y  
automated quotation system 自动报价系统 WzgzI/  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] I
/3=~;u  
自动交易系统〔香港期货交易所有限公司〕 efMv1>{  
automatic adjustment mechanism 自动调整机制 )ZzwD]  
automatic adjustment system 自动调整系统 ]]o7ej  
Automatic Clearing House 自动票据交换所 i051qpj  
automatic exchange rates accumulation system 自动化汇率累集系统 vq$%Ug/B  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \F,?ptu  
automatic teller machine [ATM] 自动柜员机 e;x`C  
autopay 自动转帐 GW'=/ z7  
available assets 可用资产 FU!U{qDI  
available fiscal reserve 现存财政储备 V5KAiG<d  
available profit 可用利润 W()FKP\??!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ERL(>)  
average 平均；平均数；海损 X ~4^$x  
average basic salary 平均基本薪金 v3S{dX<  
average consumer expenditure 平均消费开支；一般消费开支 25ul,t_Du  
average cost 平均成本 s .^9;%@$J  
average cost of land production 增辟土地平均成本 %xxe U  
average daily turnover 平均每日成交额 Bp^>R`,  
average daily wage rate 平均每日工资率 vtR<(tOu@  
average expenditure pattern 平均开支模式 vb: '%^v  
average growth rate 平均增长率 <| |Lj  
average net fixed assets 固定资产平均净值 `h$6MFC/g  
average of relatives 相对价格平均数 0'^? m$  
average price 平均价格 HT A-L>Cee  
average propensity to consume 平均消费倾向；一般消费倾向 OI %v>ns  
average propensity to save 平均储蓄倾向；一般储蓄倾向 @U;-5KYYi  
average rate 平均率 v7O{8K+  
average revenue 平均收入；平均收益 x0.&fCh%  
average stock 平均库存；平均存货 PNT.9 *d  
average yearly rent 平均年租 w|Zq5|[
  
avoidance of double taxation 避免双重课税 aEXV^5;,pJ  
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 7bsW7;C  
H=X>o.iVqi  
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