一些有用的会计术语(也不知道发的地方对不对)A

A: 7 .xejz  
A share Ａ股；甲类股份 E6xWo)`%5s  
abatement of tax 减税；减扣免税额 ah!fQLMH  
ABN AMRO Bank N.V. 荷兰银行 /4 .]L~  
above-the-line expenditure 线上项目支出；经常预算支出 9$^v*!<z\  
above-the-line receipt 线上项目收入；经常预算收入 KA."[dVa  
ABSA Asia Limited 南非联合亚洲有限公司 +}C M2>M  
absolute change 绝对数值变更 G 'CYvV  
absolute expenditure 实际开支 u73/#!(1=H  
absolute guideline figure 绝对准则数字 V6b)  
absolute interest 绝对权益 J!:v`gb#@A  
absolute order of discharge 绝对破产解除令 2vW@d[<J  
absolute profit margin 绝对利润幅度 wQU-r|  
absolute value 实值；绝对值 r]%.,i7~8  
absolutely vested interest 绝对既得权益 30h1)nQ$h}  
absorbed cost 已吸收成本；已分摊成本 TzrU |D?  
absorption 吸收；分摊；合并 yjucR Fl  
absorption rate 吸收率；摊配率；分摊率 9-?kamA  
ACB Finance Limited 亚洲商业财务有限公司 NmV][0(BS  
acceptable form of reciprocity 合理的互惠条件 9|hPl-. .W  
acceptable rate 适当利率；适当汇率 ]2xoeNF/W{  
acceptance agreement 承兑协议 {N0ky=ud  
acceptance for honour 参加承兑 cWa>rUsF  
acceptor 承兑人；接受人；受票人 DO? bJ01  
acceptor for honour 参加承兑人 =e]Wt
/AQ  
accident insurance 意外保险 1F?ylZ|~  
Accident Insurance Association of Hong Kong 香港意外保险公会 8;P_KRaE  
accident insurance scheme 意外保险计划 uzLIllVX*  
accident year basis 意外年度基准 W97 &[([
 
accommodation 通融；贷款 r<.*:]L
 
accommodation bill 通融票据；空头票据 dYhLk2  
accommodation party 汇票代发人 mWU*}-M  
account balance 帐户余额；帐户结余 0Y\7A  
account book 帐簿 |)Sx"B)  
account collected in advance 预收款项 tA9(N>[*  
account current book 往来帐簿 Jm}zit:o  
account of after-acquired property 事后取得的财产报告 +isaqfy/  
account of defaulter 拖欠帐目 ]TKM.[[  
account payable 应付帐款 kN$L8U8f  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 H@8 ;6D  
account receivable 应收帐款 o#F03  
account receivable report 应收帐款报表 /J'dG%  
account statement 结单；帐单；会计财务报表 #|{^k u  
account title 帐户名称；会计科目 Y&DC5T]  
accountant's report 会计师报告 fpvzx{2  
Accountant's Report Rules 会计师报告规则 E%>){Y)  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _:l<4u!  
Accounting Arrangements 《会计安排》 HltURTbI  
accounting basis 会计基础 ,_yf5 a  
accounting by Official Receiver 破产管理署署长呈交的帐目 (?zZvW8  
Accounting Circular 《会计通告》 lb`2a3W/  
accounting class 会计类别 y8\4TjS1  
accounting date 记帐日期；会计结算日期 |h%fi-a:  
accounting for money 款项核算 ZBfB4<M9xS  
Accounting Officer 会计主任 zXg/.
z]  
accounting period 会计报告期；会计期 zgHF-KEV  
accounting policy 会计政策；会计方针 <S M%M?  
accounting practice 会计惯例 qxglA*/ [  
accounting principle 会计准则 $kk!NAW  
accounting record 会计记录 W>]=0u4  
accounting report 会计报告 `'<
&<P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (6\ H~  
Accounting Society of China 中国会计学会 |/AY!Y3
 
accounting statement 会计报表 s&*s9F  
accounting system 会计制度；会计系统 xo*[ g`N  
accounting transaction 会计事项；帐务交易 Fu!sw]6xx  
accounting treatment 会计处理 CI6qDh6  
accounting year 会计年度 Gu136
XiX  
accretion 增值；添加 Qw
s#v}x
F  
accrual 应计项目；应累算数目 k`Ifd:V.y  
accrual basis 应计制；权责发生制 1~P ^g`  
accrual basis accounting 应计制会计；权责发生制会计 (1b%);L7  
accrue 应累算；应计 R?[KK<sWWe  
accrued benefit 应累算利益 c{t(),nAA  
accrued charges 应计费用  ~WG#Zci-  
accrued cumulative preference share dividend 应累算的累积优先股股息 p![CH  
accrued expenses 应累算费用 &za~=+  
accrued interest payable 应付利息；应计未付利息 ssC5YtF7X  
accrued interest receivable 应收利息；应计未收利息 tmI2BBv  
accrued right 累算权益 ocT.2/~d  
accruing profit 应累算的利润 l~Sn`%PgA  
accumulated fiscal reserve 累积财政储备 sGD b<  
accumulated profit 累积利润；滚存溢利 Qf]ACN  
accumulated reserve 累积储备 Bx32pY  
accumulation of surplus income 累积收益盈余 JM
q00_  
acquired assets 既得资产 f<0nj?  
acquisition 收购；购置；取得 ~8G<Nw4
*\  
acquisition cost 购置成本 L3-tD67oa  
acquisition expenses 购置费用 :S5B3S@|  
acquisition of 100% interest 收购全部股权 oLp:Z=  
acquisition of control 取得控制权 _*Z2</5  
acquisition of fixed assets 购置固定资产 jVp
k) ;vC  
acquisition of shell “买壳” !]k$a  
acquisition price 收购价 3_tO  
act of God 天灾 i3} ^j?jA2  
acting partner 执事合伙人 ]gQ4qu5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 5:H9B  
active partner 积极参与的合伙人 *xOrt)D=  
active trading 交投活跃 DHV#PLbN$  
actual circulation 实际流通 T9+ ?A l  
actual cost 实际成本 U8(Rye$  
actual expenditure 实际开支；实际支出 [UHDN:y  
actual income 实际入息；实际收入；实际收益 PDcZno?  
actual market 现货市场 6 4da~SEn  
actual price 现货价；实际价格 Y@Kp'+t(!  
actual profit 实际利润 W@x UR-}51  
actual quotation 实盘；实际价位；实际报价 z_p/.kQ'5  
actual year basis 按实际年度计算 nEM>*;iE   
actuals 实货 vWwnC)5  
actuarial investigation 精算调查 a|im DY_-j  
actuarial principle 精算原则 @E$PjdB5M  
actuarial report 精算师报告 AhA
RBgf<  
Actuarial Society of Hong Kong 香港精算学会 )5j%."  
actuarial valuation 精算师估值 mSzBNvci  
actuary 精算师 f9g#pyH4  
ad referendum agreement 暂定协议；有待覆核的协定 vO2o/   
ad valorem duty 从价税；按值征税 ?q<"!U|e  
ad valorem duty system 从价税制 A8R}W=  
ad valorem fee 从价费 Osdw\NNH~M  
ad valorem tariff 从价关税 ?b~Vuo  
additional allowance 额外免税额 [S/]Vk|4  
additional amount for unexpired risk 未过期风险的额外款额 ]64mSB  
additional assessable profit 补加应评税利润 5Qik{cWxBq  
additional assessment 补加评税 NVMhbpX6  
additional commitment 额外承担 rnVh ]xJ  
additional commitment vote 额外承担拨款 h*Y);mc$#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8vM}moper  
additional dependent parent allowance 供养父母额外免税额 T}X#I'Z  
additional provision 额外拨款 +M6qbIO  
additional stamp duty 附加印花税 %
Y` @>P'  
additional tax 补加税罚款；补加税款 )-2o}KU]>  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 E VBB:*q6  
adjudged bankrupt 被裁定破产 j#b?P=|l  
adjudicated bankrupt 裁定破产人 :hG?} [-2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 'Z+~G  
adjudication of bankruptcy 裁定破产；宣告破产 z2&SZ.mk  
adjudication of insolvency 裁定无力偿还债务 ']+-u{+#  
adjusted actual 经调整的实数；调整后的实数 1Q6WpS  
adjusted current assets 经调整的流动资产；调整后的流动资产 e1X*}OI  
adjusted figure 经调整的数字；调整后的数额 ^Q]*CU+C  
adjusted liabilities 经调整的负债；调整后的负债 s45Y8!c  
adjusted loss 经调整的亏损；调整后的亏损 78\:{i->ta  
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 (@dh"=Lt\  
adjusted profit 经调整的利润；调整后的利润 Qcz7IA  
adjusted surplus 经调整的盈余额；调整后的盈余额 _{o=I?+]  
adjusted value 经调整的价值；调整后的价值 N(@'L43$V  
adjustment 调整；修订；理算〔保险〕 S"UFT-N  
adjustment centre 调剂中心 yk9|H)-z  
adjustment lag 调整过程的时间差距；调整时差 .Mw'P\GtM  
adjustment mechanism 调整机制 u|7d_3 ::  
adjustment of loss 亏损调整 i=-zaboo  
adjustment process 调整过程；调整程序 4XDR?KUM  
adjustment range 调整幅度
k|,pj^  
administered exchange rate 受管制汇率 2@o_7w98  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 PY.c$)az>  
administration expenses 行政费用
s&p*.I]@>  
administration fee 手续费；行政费 B3'qmi<  
administration in bankruptcy 破产管理 Xz0jjO,  
administration order 遗产管理令 U%ce0z  
administrator 管理人；遗产管理人 nv(Pwb3B  
administrator of the estate 遗产管理人 o*\kg+8  
admission of debt 债项承认书 0
iW]#O/  
admission of proof 接纳债权证明 hFP$MFab  
advance 放贷款项；垫付款项；预支款项；预付款项 Roy0?6O  
advance account 暂支帐目；预付款帐户 j[yGfDb  
advance compensation 预付补偿金 REhXW_x  
advance from shareholder 股东垫款 h%(dT/jPL)  
advance pending reimbursement 预支以待日后付还 FK{YRt  
advanced economy 先进经济体系 0yXUVKq3  
advancement 预付；预付财产 Wy,DA^\ef  
advances warrant 垫款令 PEoOs  
advancing 贷出 gqJ&Q t#f  
adverse balance 逆差 ~-Rr[O=E  
adverse exchange 逆汇 *L/_ v  
advertisement addressed to shareholders 在报章刊登的致股东通告 (^Xp\dyZL  
advice for collection 托收通知书 *J?QXsg  
advice of drawing 提款通知书；汇票通知书 |,5b[Y"Dt  
advice of payment 付款通知 $g _h9L  
Advisory Committee [Securities and Futures Commission] fSl+;|Kn  
谘询委员会〔证券及期货事务监察委员会〕 e%j+,)Ry  
Advisory Committee on Diversification 经济多元化谘询委员会 b/'fC%o,  
affidavit 誓章；遗产申报誓章 "tUXY
Y  
affidavit of no receipt 述明无收款的誓章 UKQ,]VC  
affiliate 联号；联营公司；附属公司 6!/e_a  
affiliated company 附属公司；联号；联营公司 ?};}#%971  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N- ?U2V  
affordability 负担能力 3`J?as@^8  
African Development Bank [AfDB] 非洲开发银行 @h([c  
after-acquired property 事后取得的财产 X_|8CD-@6  
after-hours dealing 市后交易 P@p(Y2&~g  
after-tax profit 税后盈利；税后利润；税后溢利 C+,;hj  
agency agreement 代理协议 #18H Z4N  
agency expenses 代理机构的开支 m1VyYG
 
agency fee 代理费 ,Vt7Kiu  
Agency Law 《代理法》 ' G-]>  
agent 代理人；承销人 c}Y(Myd  
agent of company 公司代理人 Rs{L  
agent's fee 代理人费；经纪费 Qwk  
aggregate 总计；总数；总体数字 gCgMmD=AZ  
aggregate amount 总款额；总额 18Vtk"j  
aggregate assets and liabilities 总体资产与负债 G[r_|-^S  
aggregate at constant price 按固定价格计算的总体数字 OAR1u}  
aggregate demand 总需求 _+%-WFS|  
aggregate gross position 总持仓量 U#+S9jWe  
aggregate limit 总限额 E$34myOVf  
aggregate of salaries tax 合计薪俸税 0X`Qt[  
aggregate performance 总体表现；总体业绩 ss%ahs  
aggregate supply 总体供应 jio1#&  
aggregate surplus 总盈余 $B*E
k>EK  
aggregate total 整体总额 RqXcL,,9  
aggregate value 总值；合计价值 1a| q&L`o  
aggregated basis 合计基准 4<70mUnt  
aggregated net chargeable income 合计应课税入息实额 5P -IZ8~$  
aggregation 合并计算；合计；总和 De4UGX  
aggregation of incomes of husband and wife 夫妇入息合并计算 IQoz8!guh:  
aggregation of property 财产的总和 85m[^WGyh  
agio 差价；贴水
j.sxyW?3  
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》 $/5Jc[Ow  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment yVUA7IY  
《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》 i15uHl  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7NMQUN7k'  
《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》 2K!3+D"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8Cs)_bj#!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 q0.+F4  
agreement for a settlement 授产协议 {IYfq)c  
agreement for assignment 转让协议 gf2l19aP  
agreement for sale 售卖协议；买卖协议 $=4T# W=m  
agreement for sale and purchase 买卖协议 nu}$wLM  
agreement for the payment of interest 支付利息协议 PNd]Xmv)  
agreement for the repayment of money 还款协议 CwTx7 ^qa  
agreement of reinsurance 再保险协议 <O?iJ=$  
Agricultural Bank of China 中国农业银行 X +*@  
air passenger departure tax 飞机乘客离境税 yW^[{)V 3%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #c'yAa  
airport tax 机场税 F5gL-\6  
alcohol duty 酒精税 V? w;YTg  
alienation 让与；让渡；转让 8uM>UpX  
alimony 生活费；赡养费 :f ybH)*  
All Ordinaries Index [AOI] 所有普通股指数 KFdV_e5lU  
all risks 全险；综合险 nyi}~sB  
All Sales Record for Stock Market 《股票市场成交报告》 b~Op
1p  
Allied Capital Resources Limited 新联财务有限公司 f
`.8.1Rd  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O>wGc8Of\  
allocation letter 拨款信件 v
J7I [Z  
allocation of fund 分配款项；预留款项 LgjL+w19  
allocation of profit 利润分配；溢利分配 IwKhun  
allocation warrant 拨款令 X~sl5?  
allotment 分配；配股 ,_r"=>?@  
allotment notice 股份配售通知；配股通知 wW1aG  
allotment of shares 股份分配 gV):3mWC  
allowable 可获宽免；免税的 :mXc|W3  
allowable business loss 可扣除的营业亏损 d `>M-:dF  
allowable expenses 可扣税的支出 UQaLhKv:  
allowance 免税额；津贴；备抵；准备金 ~urIA/  
allowance for debts 债项的免税额 s&iM.[k  
allowance for depreciation by wear and tear 耗损折旧免税额 ~jH@3\ ?-  
allowance for funeral expenses 殡殓费的免税额 D*o_IrG_(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G6w&C^J*8>  
allowance for repairs and outgoings 修葺及支出方面的免税额 A9Q!V01_  
allowance to debtor 给债务人的津贴 F.HD;C-;(  
alteration of capital 资本更改 |[CsLn;  
alternate trustee 候补受托人 xpxUn8.  
amalgamation 合并 <MB]W
`5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9s6@AJf  
ambit of charges 征税范围；收费范围 LUl6^JU  
amended valuation 经修订的估值 :@rE&  
American Commodities Exchange 美国商品交易所 BDNn~aU#m  
American Express Bank Limited 美国运通银行 P_B#  
American Stock Exchange 美国证券交易所 6B)(kPW  
amortization 摊销 ~.u}v~ F  
amount due from banks 存放银行同业的款项 9 #TzW9  
amount due from banks abroad 存放海外银行同业的款项 sNc(aGvy  
amount due from holding companies 控股公司欠款 9AD`,]b  
amount due from local banks 存放本港银行同业的款项 !lKO|Y  
amount due to banks 银行同业的存款 +J} wYind  
amount due to banks abroad 海外银行同业的存款 R5g-b2Lm  
amount due to holding companies 控股公司存款 y{,HpPp#o  
amount due to local banks 本港银行同业的存款 WM.JoQ  
amount due to outport banks 外埠银行同业的存款 jA$g0>  
amount for note issue 发行纸币的款额 KiT>W~  
amount of bond 担保契据的款额 ,aeQXI#@  
amount of consideration 代价款额 Gi~p-OS,  
amount of contribution 供款数额 2qo=ud  
amount of indebtedness 负债款额 b4Br!PL@G  
amount of principal of the loan 贷款本金额 5B#q/d1/a  
amount of rates chargeable 应征差饷数额 ah1d0eP  
amount of share capital 股本额 G+stt(k:  
amount of sums assured 承保款额 mM!'~{r[-  
amount of variation 变动幅度 jGl8y!aM  
amount of vote 拨款数额 U s86.@|  
amount payable 应付款额 K]Q#B|_T  
amount receivable 应收款额 PEac0rSW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ];Z)=y,vM  
analysis 分析 l Q]&:%^\  
ancillary risk 附属风险 rmu5K$pl  
annual account 周年帐目；周年帐目报表；年度决算；年结 p @&>{hi@  
annual accounting date 年结日期 j2c -01}  
annual allowance 每年免税额；年积金；年度津贴；年津 S_/9eI~X  
annual balance 年度余额 XAW$"^p  
annual disposable income 每年可动用收入 >G$8\&]j  
annual estimates 周年预算 Bw;sg;  
annual fee 年费 (MY#;v\AYE  
annual general meeting 周年大会 n1m[7s.[&  
annual growth rate 年增率；每年增长率 FB9PIsFS  
annual long-term supplement 长期个案每年补助金 ;,[6 n|M  
annual pensionable emolument 可供计算退休金的年薪 z6ISJb  
annual report 年报 ']Gqa$(YC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k"&loh  
annual return 周年报表；周年申报表；每年报税表格 'DO^($N  
Annual Return Rules 《周年报表规则》 oGM Ls  
annual review of consumer prices 每年消费物价回顾 A-^[4&rb  
annual roll-forward basis 逐年延展方式 Q1jU{  
annual salary 年薪 N+ZDQa[  
annual statement 年度报表；年度决算表 )uC],CbW{  
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 #qrZ(,I@n  
annuitant 年金受益人 ."&,_F  
annuity 年金 id<i|  
annuity contract 年金合约 SNV~;@(h  
annuity on human life 人寿年金 /ts=DxCC;  
antecedent debt 先前的债项 11[[HkX@  
ante-dated cheque 倒填日期支票 7zXFQ|TP  
anticipated expenditure 预期开支 v#0F1a?]D  
anticipated net profit 预期纯利 8^\}\@  
anticipated revenue 预期收入 :i_818h!?[  
anti-inflation measure 反通货膨胀措施 4e~
^G  
anti-inflationary stance 反通货膨胀立场 qYR $
5  
apparent deficit 表面赤字  N-`Vb0;N  
apparent financial solvency 表面偿债能力 "RMBV}<T  
apparent partner 表面合伙人 >/mi#Y6  
application for personal assessment 个人入息课税申请书 D9,609w  
application of fund 资金应用 {*,~,iq  
application to release as liquidator and to destruct the books of accounts and documents hr_ 5D  
申请免除清盘人职务及毁灭帐簿与文件 aDmyr_f$  
appointed actuary 委任精算师 Wt4ROj  
appointed auditor 委任核数师；委任审计师 Gdmh#pv  
appointed trustee 委任的受托人 T6m#sVq  
appointer 委任人 ,@kD9n5
#  
apportioned pro rata 按比例分摊 1^XuH('  
apportionment 分配；分摊 r8g4NsRVtv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;iR( Ir  
apportionment formula 分摊方程式 tvXoF;Yq  
apportionment of estate duty 遗产税的分摊 I$/*Pt];  
appraisal 估价；评估 ^]l^q
'?>:  
appreciable growth 可观增长 HM57b>
6  
appreciable impact 显着影响 1+6:K._C(m  
appreciable increase 可观增长 JTK>[|c9oE  
appreciation 增值；升值 s7.2EkGl=  
appreciation against other currencies 相对其他货币升值 kP~'C'5Ys  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  %Xs3Lz  
appreciation tax 增值税 b~fX=!M  
appropriation 拨款；拨用；拨付 ]x1MB|a6  
appropriation account 拨款帐目 W,"|([t4.\  
Appropriation Bill 拨款法案 KiY
O,nD;\  
appropriation-in-aid system 补助拨款办法 1c_gh12  
approved assets 核准资产 q9
fCoz  
approved basket stock 认可一篮子证券 'QGacV  
approved budget 核准预算 9<u^.w  
approved charitable donation 认可慈善捐款 @Gp=9\L  
approved charitable institution 认可慈善机构 ?PVJeFH  
approved currency 核准货币；认可货币 g?N~mca$  
approved estimates 核准预算  N1,=5P$  
approved estimates of expenditure 核准开支预算 #=F"PhiX`  
approved overseas insurer 核准海外保险人 uT'_}cw  
approved overseas trust company 核准海外信托公司 qcMVY\gi  
approved pooled investment fund 核准汇集投资基金 i;Cs,Esnf  
approved provident fund scheme 认可公积金计划 pm$2*!1F(  
approved provision 核准拨款 ALvj)I`Al  
approved redeemable share 核准可赎回股份 bj23S&  
approved regional stock 认可地区性证券 \Zc$X^}vN  
approved retirement scheme 认可退休金计划 Q|QVm,m  
approved subordinated loan 核准附属贷款 f0p+l-iEv  
arbitrage 套戥；套汇；套利 = ms(dr^n  
arbitrageur 套戥者；套汇者 Rs_0xh  
arbitrary amount 临时款项 8|^
dM$  
arrangement 措施；安排；协定 Ww5c9orXn  
arrears 欠款 6BM[RL?T  
arrears of pay 欠付薪酬 9ZvBsG)  
arrears of revenue 逾期未收税款；逾期未收的帐项 fm$eJu  
articles of association 组织章程；组织细则；组织章程细则 MV +R$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Dy6uWv,P  
ascertainment of profit 确定利润 ?CO\jW_ *n  
"Asia Clear" “亚洲结算系统” $jT&]p  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2WQKj9iyN  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 A{\#.nC/z  
Asian Development Fund [ADF] 亚洲发展基金 zRTR  
Asian dollar bond 亚洲美元债券 :#D?b.=  
Asian dollar market 亚洲美元市场 Vp8t8X1`  
Asian dollar rate 亚洲美元利率 }s)MDq9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )"k>}&'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 lyGQ6zlSn  
asked price 沽盘；喊价；索价；卖方报价 79 zFF  
assessable income 应评税入息 0#(K}9T)  
assessable loss 应评税亏损 C yg e  
assessable profit 应评税利润 #oRm-yDr  
assessable value 应评税值 )E;+C2G  
assessed profit 估定利润 zogtIn)  
assessed value 经评估价值 U'^AJ2L8  
assessment 评税；评定；估价；评税单 [h
>|6%sW  
assessment number 评税编号；估价编号 <$\vL  
assessment of additional tax 补加税评税 kN3T/96  
assessment of performance 业绩评估；实绩评价 FTM(y CN  
Assessor 评税主任 Jf\lnJTyU8  
asset price bubbles 资产价格泡沫 &8'.Gwm}  
asset-backed securities 具资产保证的证券 vZV+24YWb  
assets accretion 资产增值 
.G}E  
assets and liabilities 资产与负债 D|8vS8p  
assets betterment statement 资产递增表；资产改进表 bqugo  
assets lending 实物放款；有抵押贷款 GwiG..Y]&  
assets of the company passing on the death 死者去世时转移的公司资产 HI/]s^aL  
assets pledged as security for liabilities 用作负债抵押的资产 1I({2@C  
assets portfolio 资产投资组合 G| 7\[!R  
assets price 资产价格 a<X8l^Ln  
assets quality 资产质素 49f- u  
assets realization 资产变现 \s<7!NAE4  
assets refinancing arrangement 资产再集资安排 :}d`$2Dz  
assets securitization 资产证券化 J ytY6HF  
assets situated outside Hong Kong 在香港以外地方的资产 .
qVz rS  
assets stripping 削减资产；拆卖资产 OJd!g/V  
assets value 资产值 6BIP;, M=  
assignee 承让人 Xx{ho4qq  
assignment 转让；转让书；转让契 wX}N===  
assignment of interest 权益转让 ;\`~M  
assignment of letters patent and trade mark 专利证书及商标转让 Enee
\!@v  
assignment of property 物业转让；物业转让书 ~;
St,Fw<<  
assignment right 转让权 +EJwWDJ!%  
assignor 转让人 +|.}oL^}G  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !_GY\@}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 B5J!&suX  
associate member 附属会员 mhnjYK9  
associated body corporate 相联法人团体 PfX{n5yBW8  
associated company 相联公司；联属公司 hW*2Le!I  
associated corporation 相联法团 DO<eBq\O  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] VM{`CJ2  
公认会计师公会〔英国〕 H+ra w/"  
Association of Futures Exchange Brokers 香港期货经纪协会 {Z[
yY6Nu  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 c>fLSf  
association of underwriters 承保人组织 F-}-/N]o q  
assumption of control 接管 :LRR\v0HM  
assurance 担保；保险；转易；转易书 TJ(PTB;  
assurance of interest 权益的转易 _'&N0
1  
at 19XX price 按一九ＸＸ年价格计算 '!`%!Xg  
at a discount 按赔价计算；按贴水价格计算；打折扣 e;b,7Qw  
at a premium 按溢价计算；按升水价格计算 L(!4e  
at call 通知付款；按通知 iO=xx|d  
at constant market price 按固定市价计算 fr'M)ox1  
at constant price 按固定价格计算 UnNvlkjq9  
at cost 按成本计算 )#-27Y  
at current market price 按当时市价计算；按现时市价计算 4GJ1
P2  
at current price 按当时价格计算；按现时价格计算 'B}pIx6k~  
at factor cost 按要素成本计算；按生产要素成本计算 tf64<j6  
at money-of-the-day price 按付款当日价格计算 D|I(2%aC  
at or better 按指定或较佳价位〔买卖指令〕 kTQ:k }%B  
at par 按面值计算；平价 7t-j2 n`<  
at sight 见票即付 CG'NC\x5  
at the close 按收市盘 R`=3lY;  
at the opening 按开市盘 &SS"A*xg  
attestation 见证；见证条款 Lm+!/e  
at-the-money option 平价期权
) Kf
k\  
attorney 受权人；受托代表人 <B6@q4Q  
attornment 新拥有人承认书 ${'gyD  
attributable profit 可归属利润 D^Dm, -  
attributable share value 可归属股份价值 <'A>7M~h?*  
Auckland Stock Exchange 奥克兰证券交易所 C%d 4ItB >  
auction 拍卖 g+/%r91hZ  
auctioneer 拍卖商 !- f>*|@  
audit 审计；核数 lJ]r%YlF  
Audit Commission 审计署 !f_GR Pj'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P# 2&?.d\  
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〕 2=ZR}8}9Q:  
audit review 帐目审查 Z+ubc"MVb  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Cus=UzL  
audited account 审计帐目；经审计的帐目 m%V+px  
audited annual account 经审计的周年帐目 ZCPK{Ru QE  
audited balance sheet 经审计的资产负债表 WrbDB-uM  
auditor 核数师；核数主任；审计师 J#Fe"  
auditor's certificate 核数师证明书；审计师证明书 m^zx&  
auditor's report 核数师报告；审计师报告 m}.ru)^p  
Aussie bond 澳元债券 WO*yJ`9]  
austerity budget 紧缩预算 I Vy,A7f  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Bc}<B:q%b  
Australia All Ordinaries Index 澳洲所有普通股票指数 `7jm 
 
Australian Dollar [AUD] 澳元 7'FDI`e[  
Australian Options Market 澳大利亚期权市场 X:-X3mV9{  
Australian Securities Commission 澳洲证券事务监察委员会 :NU-C!eT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s#w+^Mw$  
Australian Stock Exchange 澳大利亚证券交易所 Qo  
Austrian Schilling [ATS] 奥地利先令 rh2pVDS  
authentication 认证；鉴证 IWu^a w  
authority to purchase 委托购买证；委购书 i]GBu  
authorization 认可；核准；授权；授权书 pH#&B_S6z=  
authorization by direction 指示授权 b qB[vPsI  
authorization by instruction 指令授权 R7*Jb-;$!  
authorization by warrant 令状授权 Wq)'0U;{$  
authorization of unit trust 单位信托的认可 A{h hnrr8  
authorized agent 指定代理人 , >Y.!  
authorized capital 法定资本 _yjM_ALjo  
authorized clerk 出市员 *pP"u::S  
authorized dealer 认可交易商 0kgK~\^,.O  
authorized financial institution 认可财务机构 YN] w_=  
authorized fund 认可基金 }7hpx!s,  
authorized fund house 获授权的基金公司；认可基金公司 T~$ePVk>L  
authorized institution 认可机构 AX**q$'R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z{#^lhHx  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 vVyO}Q`  
authorized insurer 获授权保险人；获认可承保人 q" wi.&|  
authorized investment 特准投资项目 !|_ CXm T|  
authorized person 获授权人 MIa].S#  
authorized representative 获授权代表 <0P`ct0,i  
authorized share capital 法定股本 EC1q#;:  
automated quotation system 自动报价系统 &ukNzV}VW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GQqw(2Ub}  
自动交易系统〔香港期货交易所有限公司〕 !N$4.slr<p  
automatic adjustment mechanism 自动调整机制 =D5@PHpv(  
automatic adjustment system 自动调整系统 p@i U}SUaE  
Automatic Clearing House 自动票据交换所 X2@mQ&n  
automatic exchange rates accumulation system 自动化汇率累集系统 \$;\,p p  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P@9>4}r$  
automatic teller machine [ATM] 自动柜员机 ,<hXNN  
autopay 自动转帐 )I]E%ut{4,  
available assets 可用资产 .u7
d  
available fiscal reserve 现存财政储备 S !c/"~X+  
available profit 可用利润 d!8q+FI  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 1ISA^< M  
average 平均；平均数；海损 Qm`f5
-d  
average basic salary 平均基本薪金 uW>AH@Pij  
average consumer expenditure 平均消费开支；一般消费开支 M0Z>$Az]t  
average cost 平均成本 _WK+BxH  
average cost of land production 增辟土地平均成本 QZ{&7
mc>  
average daily turnover 平均每日成交额 NJqALm!(  
average daily wage rate 平均每日工资率 
hPr  
average expenditure pattern 平均开支模式 #!#V!^ o  
average growth rate 平均增长率 d\;M F  
average net fixed assets 固定资产平均净值 dMGu9k~u  
average of relatives 相对价格平均数 3\=8tg p  
average price 平均价格 HKOJkbVZ2^  
average propensity to consume 平均消费倾向；一般消费倾向 -Qnnzp$]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nWFp$tJ/R  
average rate 平均率 mMN oR]  
average revenue 平均收入；平均收益 lNsPwyCoj  
average stock 平均库存；平均存货 EfDo%H^!j  
average yearly rent 平均年租 ?;)(O2p  
avoidance of double taxation 避免双重课税 _Fl]zs<  
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 w2{k0MW  
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