一些有用的会计术语(也不知道发的地方对不对)A

A: H<7DcwXv  
A share Ａ股；甲类股份 E?4@C"Na  
abatement of tax 减税；减扣免税额 Cy:`pYxhd  
ABN AMRO Bank N.V. 荷兰银行 ;Jn0e:x`E  
above-the-line expenditure 线上项目支出；经常预算支出 -7z y  
above-the-line receipt 线上项目收入；经常预算收入 *oX]=u&  
ABSA Asia Limited 南非联合亚洲有限公司 pQ(eF0KG  
absolute change 绝对数值变更 Ss! 3{VW  
absolute expenditure 实际开支 gLMea:  
absolute guideline figure 绝对准则数字 Rue|<d1  
absolute interest 绝对权益 ^
WW|AS  
absolute order of discharge 绝对破产解除令 6cT~irP
 
absolute profit margin 绝对利润幅度 i)PV{3v$J  
absolute value 实值；绝对值 ;=\5$J9  
absolutely vested interest 绝对既得权益 uPC qO+f  
absorbed cost 已吸收成本；已分摊成本 'EET3RK-S  
absorption 吸收；分摊；合并 tDHHQ  
absorption rate 吸收率；摊配率；分摊率 39aCwhh7v  
ACB Finance Limited 亚洲商业财务有限公司 C2=iZ`Z>T  
acceptable form of reciprocity 合理的互惠条件 rspoSPnY1  
acceptable rate 适当利率；适当汇率 [^}>AC*im  
acceptance agreement 承兑协议 <*Kh=v  
acceptance for honour 参加承兑 t^_{5  
acceptor 承兑人；接受人；受票人 \i;&@Kp.N  
acceptor for honour 参加承兑人 6`baQ!xc.  
accident insurance 意外保险 w*xUuwi  
Accident Insurance Association of Hong Kong 香港意外保险公会 }-q`&1!t
 
accident insurance scheme 意外保险计划 I<(.i!-x  
accident year basis 意外年度基准 V*7Z,nA  
accommodation 通融；贷款 iVi3 :7*  
accommodation bill 通融票据；空头票据 Pn'(8bRm  
accommodation party 汇票代发人 (GcKaUg8*  
account balance 帐户余额；帐户结余 ml33qXW:  
account book 帐簿 $:BK{,\  
account collected in advance 预收款项 _[vdY|_  
account current book 往来帐簿 Sa?5iFg  
account of after-acquired property 事后取得的财产报告 :{i$2\DH6  
account of defaulter 拖欠帐目 bqQO E4;  
account payable 应付帐款 {.3  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @Gn?8Ur%  
account receivable 应收帐款 kuj12  
account receivable report 应收帐款报表 KjwY'aYwr:  
account statement 结单；帐单；会计财务报表 %][$y7  
account title 帐户名称；会计科目 [X">vaa  
accountant's report 会计师报告 1u"*09yZd  
Accountant's Report Rules 会计师报告规则 H(N
T|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5hH6G  
Accounting Arrangements 《会计安排》 AXh3LA  
accounting basis 会计基础 L740s[,`o#  
accounting by Official Receiver 破产管理署署长呈交的帐目 Jm(&G  
Accounting Circular 《会计通告》 :ONuWNY N  
accounting class 会计类别 lO2T/1iMTW  
accounting date 记帐日期；会计结算日期 [71#@^ye  
accounting for money 款项核算 ]oa
s  
Accounting Officer 会计主任 X=p3KzzX  
accounting period 会计报告期；会计期 &J^4Y!gt  
accounting policy 会计政策；会计方针 ^/DII`A  
accounting practice 会计惯例 {NY~JF
M  
accounting principle 会计准则 yXTK(<'  
accounting record 会计记录 aq0iNbv@  
accounting report 会计报告 s@ 20#D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^?s~Fk_V  
Accounting Society of China 中国会计学会 ~C"k$;(n  
accounting statement 会计报表 N$,/Q9h^  
accounting system 会计制度；会计系统 ;N$
0)2w  
accounting transaction 会计事项；帐务交易 &8Jg9#  
accounting treatment 会计处理 9o`7Kc/g  
accounting year 会计年度 Hw?2XDv j  
accretion 增值；添加 qF{DArc  
accrual 应计项目；应累算数目 ;naq-%'Sg  
accrual basis 应计制；权责发生制 NlF0\+h  
accrual basis accounting 应计制会计；权责发生制会计 rWFcIh5  
accrue 应累算；应计 {7=WU4$  
accrued benefit 应累算利益 'ybth
 
accrued charges 应计费用 $W/+nmb)@K  
accrued cumulative preference share dividend 应累算的累积优先股股息 ."IJmv  
accrued expenses 应累算费用 xMNNXPz(  
accrued interest payable 应付利息；应计未付利息 vcw>v={x  
accrued interest receivable 应收利息；应计未收利息 +dCDM1{_a  
accrued right 累算权益 xBL$]>  
accruing profit 应累算的利润 b'7z DZI]  
accumulated fiscal reserve 累积财政储备 |k`f/*  
accumulated profit 累积利润；滚存溢利 Z&dr0w8  
accumulated reserve 累积储备 tM^;?HL]  
accumulation of surplus income 累积收益盈余 5?5-;H  
acquired assets 既得资产 )+n,5W  
acquisition 收购；购置；取得 n^iNo  
acquisition cost 购置成本
$(@o$%d  
acquisition expenses 购置费用 QE45!Zg  
acquisition of 100% interest 收购全部股权 *2,e=tY>  
acquisition of control 取得控制权 ^"O{o8l>2  
acquisition of fixed assets 购置固定资产  (# 6<k  
acquisition of shell “买壳” =% q?Cr  
acquisition price 收购价 11)/] ?/j  
act of God 天灾 %NT`C9][  
acting partner 执事合伙人 1p7cv~#95  
active market 买卖活跃的市场；交投畅旺的市场；旺市 "U%n0r2  
active partner 积极参与的合伙人 aNE9LAms  
active trading 交投活跃 PPoI>J  
actual circulation 实际流通 G$;] ?g  
actual cost 实际成本 M5GY>3P$c  
actual expenditure 实际开支；实际支出 f0uUbJ5  
actual income 实际入息；实际收入；实际收益 eVw\v#gd  
actual market 现货市场 [j)\v^m  
actual price 现货价；实际价格 .M9d*qp`S  
actual profit 实际利润 }+91s'/c  
actual quotation 实盘；实际价位；实际报价 >=-GD2WK  
actual year basis 按实际年度计算 h4CTTe)  
actuals 实货 =tr1*s{  
actuarial investigation 精算调查 RzA2*]%a  
actuarial principle 精算原则 K*R)V/B/l  
actuarial report 精算师报告 &W=V%t>Z  
Actuarial Society of Hong Kong 香港精算学会 <w0NPrS]  
actuarial valuation 精算师估值 qQfqlD<  
actuary 精算师 #XTY7,@P  
ad referendum agreement 暂定协议；有待覆核的协定 0jxO |N2)  
ad valorem duty 从价税；按值征税 lx\qp`w  
ad valorem duty system 从价税制 0U8
2f1ei  
ad valorem fee 从价费 cGgM8  
ad valorem tariff 从价关税 }>MP{67Dm  
additional allowance 额外免税额 )uQ-YC('0  
additional amount for unexpired risk 未过期风险的额外款额 (^sh  
additional assessable profit 补加应评税利润 L`9TB"0R+  
additional assessment 补加评税 UL86-R!  
additional commitment 额外承担 L5"8G,I  
additional commitment vote 额外承担拨款 '[Mlmgc5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #yW.o'S+  
additional dependent parent allowance 供养父母额外免税额 YfE>Pn'r  
additional provision 额外拨款 $[Tt#CJw  
additional stamp duty 附加印花税 zRwb"  
additional tax 补加税罚款；补加税款 `]*%:NZP@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 t)-*.qZh  
adjudged bankrupt 被裁定破产 (k%GY< bP  
adjudicated bankrupt 裁定破产人 W8w3~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 01U *_\  
adjudication of bankruptcy 裁定破产；宣告破产 +>JdYV<?0  
adjudication of insolvency 裁定无力偿还债务 9
$Ig~W)  
adjusted actual 经调整的实数；调整后的实数 3
gb|x?  
adjusted current assets 经调整的流动资产；调整后的流动资产 $:Rn;  
adjusted figure 经调整的数字；调整后的数额 Mr-DGLJ  
adjusted liabilities 经调整的负债；调整后的负债 6yY.!HRkr  
adjusted loss 经调整的亏损；调整后的亏损 ~@{w\%(AK]  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 >DHp*$y  
adjusted profit 经调整的利润；调整后的利润 dXmV@ Noo  
adjusted surplus 经调整的盈余额；调整后的盈余额 ))!Bg?t-  
adjusted value 经调整的价值；调整后的价值 #Mh{<gk%ax  
adjustment 调整；修订；理算〔保险〕 X*i/A<Y`=  
adjustment centre 调剂中心 / /'Tck  
adjustment lag 调整过程的时间差距；调整时差 :z]}ZZ  
adjustment mechanism 调整机制 OFA{ KZga  
adjustment of loss 亏损调整 3P1&;  
adjustment process 调整过程；调整程序 ~ |6dH  
adjustment range 调整幅度 :M06 ;:e  
administered exchange rate 受管制汇率 (ab{F5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !BDUv(  
administration expenses 行政费用 2K;#Evn'j  
administration fee 手续费；行政费 Z1M>-[j
)  
administration in bankruptcy 破产管理 Frk c
O  
administration order 遗产管理令 F!JJ6d53y  
administrator 管理人；遗产管理人 BPqk"HG]T  
administrator of the estate 遗产管理人 cB#nsu>  
admission of debt 债项承认书 'Y.Vn P&H  
admission of proof 接纳债权证明 []|;qHhC~(  
advance 放贷款项；垫付款项；预支款项；预付款项 syv$XeG=}  
advance account 暂支帐目；预付款帐户 x[QZ@rGIW  
advance compensation 预付补偿金 9M_(He -  
advance from shareholder 股东垫款 =+Im*mgNn  
advance pending reimbursement 预支以待日后付还 h4/X 0@l`  
advanced economy 先进经济体系 tAjx\7IX  
advancement 预付；预付财产 3\AM=`  
advances warrant 垫款令 .e@> 
 
advancing 贷出 LOr|k8t
L%  
adverse balance 逆差 ,vV]"f  
adverse exchange 逆汇 3o*FPO7?  
advertisement addressed to shareholders 在报章刊登的致股东通告 6k"P&AD  
advice for collection 托收通知书 IS BV%^la|  
advice of drawing 提款通知书；汇票通知书 } VEq:^o.  
advice of payment 付款通知 RsW9:*R  
Advisory Committee [Securities and Futures Commission] Rs*vm  
谘询委员会〔证券及期货事务监察委员会〕 $<|ocUC7  
Advisory Committee on Diversification 经济多元化谘询委员会 X eoJ$PfT  
affidavit 誓章；遗产申报誓章 9XX>A*  
affidavit of no receipt 述明无收款的誓章 K^zDNIQU  
affiliate 联号；联营公司；附属公司 !Vheq3"q/  
affiliated company 附属公司；联号；联营公司 RW_q~bA9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1S0pd-i  
affordability 负担能力 *XbI#L%>  
African Development Bank [AfDB] 非洲开发银行 w(j^ccPD  
after-acquired property 事后取得的财产 ubYG  
after-hours dealing 市后交易 'xnnLCm.
 
after-tax profit 税后盈利；税后利润；税后溢利 N L'R\R  
agency agreement 代理协议 HRB[GP+  
agency expenses 代理机构的开支 fTqC:r|st  
agency fee 代理费 o%[U
 
Agency Law 《代理法》 8!mc@$Z  
agent 代理人；承销人 #?[.JD51l  
agent of company 公司代理人 FB:<zmwR  
agent's fee 代理人费；经纪费 #z!^<,  
aggregate 总计；总数；总体数字 aRJcSV  
aggregate amount 总款额；总额 Jq ]:<TQ  
aggregate assets and liabilities 总体资产与负债 ZDx@^P y  
aggregate at constant price 按固定价格计算的总体数字 V-!"%fO.s  
aggregate demand 总需求 9 [jTs3l:  
aggregate gross position 总持仓量 TZRcd~5$  
aggregate limit 总限额 e-5?p~>  
aggregate of salaries tax 合计薪俸税 %O%=rUD  
aggregate performance 总体表现；总体业绩 d2S~)/@S  
aggregate supply 总体供应 VR5fqf|*  
aggregate surplus 总盈余 (*\jbK
 
aggregate total 整体总额 i)ASsYG!  
aggregate value 总值；合计价值 k~3.MU  
aggregated basis 合计基准 in-C/m#  
aggregated net chargeable income 合计应课税入息实额 Q;u SWt<{  
aggregation 合并计算；合计；总和 U__(; /1;  
aggregation of incomes of husband and wife 夫妇入息合并计算 ZJ,cQ+fn  
aggregation of property 财产的总和 'b/<x|  
agio 差价；贴水 7@}$|u:JUF  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 8K9$,Ii  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ucdj4[/,h  
《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》 T]T;$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >dzsQ^Nj  
《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》 E7zm{BX]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Bi3+)k>u7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Pw0Ci  
agreement for a settlement 授产协议 x3pND  
agreement for assignment 转让协议 aqU' T  
agreement for sale 售卖协议；买卖协议 i/So6jW  
agreement for sale and purchase 买卖协议 ]@^coj[  
agreement for the payment of interest 支付利息协议 27F~(!n  
agreement for the repayment of money 还款协议 Yw;D:Y(  
agreement of reinsurance 再保险协议 5 BtX63  
Agricultural Bank of China 中国农业银行 _-~`03 `!  
air passenger departure tax 飞机乘客离境税 S8,Z;y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 sJ z@7.  
airport tax 机场税 wJ<Oo@snm  
alcohol duty 酒精税 h*B|fy4K9U  
alienation 让与；让渡；转让 l8h&|RY[  
alimony 生活费；赡养费 sZ<9A Xk-E  
All Ordinaries Index [AOI] 所有普通股指数 CjIu[S1%
 
all risks 全险；综合险 ]rN5Ao}2  
All Sales Record for Stock Market 《股票市场成交报告》 `Y=WMNy  
Allied Capital Resources Limited 新联财务有限公司 *i{Y9f8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 f.B>&%JRZ  
allocation letter 拨款信件 A"5z6A4WB  
allocation of fund 分配款项；预留款项 XjioZ  
allocation of profit 利润分配；溢利分配 q.4A(,  
allocation warrant 拨款令 ]iNEw9  
allotment 分配；配股 -62'}%?A<C  
allotment notice 股份配售通知；配股通知 eP.Vd7ky  
allotment of shares 股份分配
SJt<+kg  
allowable 可获宽免；免税的 0c^>eq]  
allowable business loss 可扣除的营业亏损 6$fYt&1  
allowable expenses 可扣税的支出 &k7;DO  
allowance 免税额；津贴；备抵；准备金 4)>FS'=  
allowance for debts 债项的免税额 KInk^`C/H  
allowance for depreciation by wear and tear 耗损折旧免税额 R9rj/Co  
allowance for funeral expenses 殡殓费的免税额 jjM\.KL]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
OS|>t./U  
allowance for repairs and outgoings 修葺及支出方面的免税额 YXurYwV  
allowance to debtor 给债务人的津贴 Em 6Qe  
alteration of capital 资本更改 bI)u/  
alternate trustee 候补受托人 Wo~vhv$E  
amalgamation 合并 ig LMv+{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "1`Oh<={b  
ambit of charges 征税范围；收费范围 ph>7?3;t  
amended valuation 经修订的估值 Cxod[$8  
American Commodities Exchange 美国商品交易所 "P-lSF?T  
American Express Bank Limited 美国运通银行 @H>@[+S#  
American Stock Exchange 美国证券交易所 K_?W\Yg   
amortization 摊销 >odbOi+X  
amount due from banks 存放银行同业的款项 me6OPc;:!  
amount due from banks abroad 存放海外银行同业的款项 cRd0S*QN2  
amount due from holding companies 控股公司欠款 ps .]N   
amount due from local banks 存放本港银行同业的款项 'J&f%kx"  
amount due to banks 银行同业的存款 v[plT2"s  
amount due to banks abroad 海外银行同业的存款 :0)3K7Q  
amount due to holding companies 控股公司存款 {j5e9pg1L|  
amount due to local banks 本港银行同业的存款 cKb)VG^  
amount due to outport banks 外埠银行同业的存款 $D v\ e  
amount for note issue 发行纸币的款额 x_Jwd^`t!  
amount of bond 担保契据的款额 R" )bDy?  
amount of consideration 代价款额 uEyH2QO  
amount of contribution 供款数额 'I;!pUfVp  
amount of indebtedness 负债款额 km^^T_ M/  
amount of principal of the loan 贷款本金额 Ofm%:}LV  
amount of rates chargeable 应征差饷数额 AcI,N~~  
amount of share capital 股本额 VvFC -r,=G  
amount of sums assured 承保款额 l\M_-:I+4  
amount of variation 变动幅度  z@|GC_L  
amount of vote 拨款数额 joKIrS0y  
amount payable 应付款额 Uw,2}yR  
amount receivable 应收款额 ~8"8w(CG*I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;zM*bWh9  
analysis 分析 r<F hY  
ancillary risk 附属风险 R8rfM?"W  
annual account 周年帐目；周年帐目报表；年度决算；年结 {~|OE-X][  
annual accounting date 年结日期 Ev7J+TmXM  
annual allowance 每年免税额；年积金；年度津贴；年津 mWR4|1(  
annual balance 年度余额 o9xlu.QL{c  
annual disposable income 每年可动用收入 2aJ
S{[  
annual estimates 周年预算 p~noM/*2r  
annual fee 年费 :1t~[-h^  
annual general meeting 周年大会 3d<HN6&U  
annual growth rate 年增率；每年增长率 L-B<nl  
annual long-term supplement 长期个案每年补助金 M?&h~V1OI~  
annual pensionable emolument 可供计算退休金的年薪 %sHF-n5P  
annual report 年报 / XnhmqWm%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qd8n2f  
annual return 周年报表；周年申报表；每年报税表格 ?bM_q_5  
Annual Return Rules 《周年报表规则》 +xc'1id@[  
annual review of consumer prices 每年消费物价回顾 7eWk7&Xul  
annual roll-forward basis 逐年延展方式 _k8A$s<d  
annual salary 年薪 qd"_Wu6aF=  
annual statement 年度报表；年度决算表 sY?,0T_m  
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 VJ ^dY;  
annuitant 年金受益人 yV_4?nh  
annuity 年金 h/B>S  
annuity contract 年金合约 D]c`B  
annuity on human life 人寿年金 .9md~j:o^s  
antecedent debt 先前的债项 yQ#:J9HMJ  
ante-dated cheque 倒填日期支票 ={LMdC~5X  
anticipated expenditure 预期开支 #Z6'?p9  
anticipated net profit 预期纯利 L?5Ck<!xG  
anticipated revenue 预期收入 hx/N1x  
anti-inflation measure 反通货膨胀措施 meN2ZB?Y  
anti-inflationary stance 反通货膨胀立场 Z|%_oR~b|  
apparent deficit 表面赤字 ;<G=M2  
apparent financial solvency 表面偿债能力 |t; ~:
A  
apparent partner 表面合伙人 G8Nt 8U~  
application for personal assessment 个人入息课税申请书 nqwAQhzy(  
application of fund 资金应用 Qne/g}PD`  
application to release as liquidator and to destruct the books of accounts and documents ~"UV]Udn  
申请免除清盘人职务及毁灭帐簿与文件 (JM4R8fR&  
appointed actuary 委任精算师 3%.#}O,(  
appointed auditor 委任核数师；委任审计师 It2" x;  
appointed trustee 委任的受托人 )M__ t5L  
appointer 委任人 5@^ dgq  
apportioned pro rata 按比例分摊 v3v[[96p  
apportionment 分配；分摊 [D*UT#FM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @as"JAN  
apportionment formula 分摊方程式 @+atBmt  
apportionment of estate duty 遗产税的分摊 J|&JD?  
appraisal 估价；评估 rvr-XGK36\  
appreciable growth 可观增长 R+&jD;U{
 
appreciable impact 显着影响 !Hys3AP  
appreciable increase 可观增长 x\Z'
2?u}  
appreciation 增值；升值 5) -~mWy  
appreciation against other currencies 相对其他货币升值 2tal  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^pJ!isuqu  
appreciation tax 增值税 `7/Y@}n  
appropriation 拨款；拨用；拨付 hWH:wB  
appropriation account 拨款帐目 35tu>^_#V  
Appropriation Bill 拨款法案 a{{g<<H  
appropriation-in-aid system 补助拨款办法 keB&Bjd&  
approved assets 核准资产 UQB"v3Z  
approved basket stock 认可一篮子证券 a33TPoj  
approved budget 核准预算 _/wV;h~R  
approved charitable donation 认可慈善捐款 < yC  
approved charitable institution 认可慈善机构 u|4$+QiD  
approved currency 核准货币；认可货币 SPp#f~%m  
approved estimates 核准预算 i;!H!-sM  
approved estimates of expenditure 核准开支预算 ID#I`}h.k  
approved overseas insurer 核准海外保险人 765p/**  
approved overseas trust company 核准海外信托公司 Mi]L]-L  
approved pooled investment fund 核准汇集投资基金 1KjU ] r
2  
approved provident fund scheme 认可公积金计划 )Tk1 QHU  
approved provision 核准拨款 6;|n]m\Vd  
approved redeemable share 核准可赎回股份 9
7ql5  
approved regional stock 认可地区性证券 Z!U)I-x&  
approved retirement scheme 认可退休金计划 M`ip~7"  
approved subordinated loan 核准附属贷款 8T(e.I  
arbitrage 套戥；套汇；套利  J/}:x;Y  
arbitrageur 套戥者；套汇者 ~#kT_*sw)  
arbitrary amount 临时款项 h,Q3oy\s1  
arrangement 措施；安排；协定 QR1{ w'c  
arrears 欠款 d>{nQF;c  
arrears of pay 欠付薪酬 qL,tYJ<m%  
arrears of revenue 逾期未收税款；逾期未收的帐项 wC5ee:u C%  
articles of association 组织章程；组织细则；组织章程细则 1UKg=A-q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F^hBtfz  
ascertainment of profit 确定利润 W"Gkq!3u{  
"Asia Clear" “亚洲结算系统” cK 06]-Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =b/L?dR.-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -&<Whhs.@  
Asian Development Fund [ADF] 亚洲发展基金 ^a#X9  
Asian dollar bond 亚洲美元债券 ?2>FdtH  
Asian dollar market 亚洲美元市场 B, 9w0  
Asian dollar rate 亚洲美元利率 \?jeWyo  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 NMA}Q$o s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jAud {m*T  
asked price 沽盘；喊价；索价；卖方报价 /PLn+-  
assessable income 应评税入息 1AU#%wIEP  
assessable loss 应评税亏损 cq$i  
assessable profit 应评税利润 QcgfBsv96  
assessable value 应评税值 |jM4E$  
assessed profit 估定利润 !ET~KL!  
assessed value 经评估价值 [ :zO}
r:  
assessment 评税；评定；估价；评税单 )KP5WudX  
assessment number 评税编号；估价编号 F{UP;"8'  
assessment of additional tax 补加税评税 e@IA20  
assessment of performance 业绩评估；实绩评价 d9q(xZ5  
Assessor 评税主任 }Q";aU0^  
asset price bubbles 资产价格泡沫 u;`U*@  
asset-backed securities 具资产保证的证券 /tUy3myJ  
assets accretion 资产增值 hcyM6:}  
assets and liabilities 资产与负债 /c,(8{(O  
assets betterment statement 资产递增表；资产改进表 lg(bDKm  
assets lending 实物放款；有抵押贷款 Dq)j:f#QM  
assets of the company passing on the death 死者去世时转移的公司资产 z`\F@pX%wC  
assets pledged as security for liabilities 用作负债抵押的资产 |m2X+s9  
assets portfolio 资产投资组合 tzs</2 G,  
assets price 资产价格 yV"ZRrjO'Z  
assets quality 资产质素 G_SG  
assets realization 资产变现 s&NX@  
assets refinancing arrangement 资产再集资安排 'D@-  
assets securitization 资产证券化 v$N
|"o""  
assets situated outside Hong Kong 在香港以外地方的资产 @WI2hHD  
assets stripping 削减资产；拆卖资产 J&T.(  
assets value 资产值 '{(UW.Awo  
assignee 承让人 0X^Ke(/89  
assignment 转让；转让书；转让契 /r=tI)'$  
assignment of interest 权益转让 ~{Mn{  
assignment of letters patent and trade mark 专利证书及商标转让 I}t#%/'YA  
assignment of property 物业转让；物业转让书 E<c9#I=  
assignment right 转让权 8KRba4[  
assignor 转让人 [/X4"D-uOK  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ldp%{"ZZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 L@gWzC~?Q  
associate member 附属会员 /"B?1?qc,=  
associated body corporate 相联法人团体 6qaulwV4t  
associated company 相联公司；联属公司 ndeebXw*  
associated corporation 相联法团 46 PoM  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 39=1f6I1  
公认会计师公会〔英国〕 :duo#w"K  
Association of Futures Exchange Brokers 香港期货经纪协会 =dFv/F/RW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >Bgw}PI  
association of underwriters 承保人组织 X@f "-\  
assumption of control 接管 $ mI0Bk  
assurance 担保；保险；转易；转易书 \.3D~2cU  
assurance of interest 权益的转易 tQylT0'[+o  
at 19XX price 按一九ＸＸ年价格计算 ~I}&V T  
at a discount 按赔价计算；按贴水价格计算；打折扣 L>YU,I\o  
at a premium 按溢价计算；按升水价格计算 PpgP&;z4  
at call 通知付款；按通知 lhkwWbB  
at constant market price 按固定市价计算 YiPoYlD*n<  
at constant price 按固定价格计算 m o:D9  
at cost 按成本计算 Uy$)%dYfq5  
at current market price 按当时市价计算；按现时市价计算 4!LCR}K  
at current price 按当时价格计算；按现时价格计算 7R\oj
8[  
at factor cost 按要素成本计算；按生产要素成本计算 qcN'e.A  
at money-of-the-day price 按付款当日价格计算 IEzaK  
at or better 按指定或较佳价位〔买卖指令〕 MzL1Bh!M  
at par 按面值计算；平价 Cm\6tD  
at sight 见票即付 @U2qD  J6  
at the close 按收市盘 B4mR9HMh  
at the opening 按开市盘 *;Ed*ibf  
attestation 见证；见证条款 DrO2y  
at-the-money option 平价期权 8:/e GM  
attorney 受权人；受托代表人 /IM#.v  
attornment 新拥有人承认书 DuOG {
 
attributable profit 可归属利润 )'4k|@8|  
attributable share value 可归属股份价值 #/Eb*2C`b  
Auckland Stock Exchange 奥克兰证券交易所 z5r$M  
auction 拍卖 TqddOp  
auctioneer 拍卖商 IzpZwx^3''  
audit 审计；核数 8A+SjJ4$  
Audit Commission 审计署 GO^_=EMR[  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?'<nx{!c  
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〕 G 8V,  
audit review 帐目审查 Bn(W"=1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Iwc{R8BV  
audited account 审计帐目；经审计的帐目 GPGm]Gt  
audited annual account 经审计的周年帐目 u6bXv(  
audited balance sheet 经审计的资产负债表 o!!yd8~*r  
auditor 核数师；核数主任；审计师 0eS)&GdR  
auditor's certificate 核数师证明书；审计师证明书 n2fbp\I  
auditor's report 核数师报告；审计师报告 <Ce2r"U1e  
Aussie bond 澳元债券 $]A/ o(  
austerity budget 紧缩预算 uECsh2Uin  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &Y^WP?HS  
Australia All Ordinaries Index 澳洲所有普通股票指数 yfC^x%d7G  
Australian Dollar [AUD] 澳元 $n^gmhp  
Australian Options Market 澳大利亚期权市场 NvvUSyk\;s  
Australian Securities Commission 澳洲证券事务监察委员会 ]._LLSzWhg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 :.45u}[  
Australian Stock Exchange 澳大利亚证券交易所 }~Af/  
Austrian Schilling [ATS] 奥地利先令 ~PHB_cyth  
authentication 认证；鉴证 B!\;/Vk  
authority to purchase 委托购买证；委购书 }eRD|1  
authorization 认可；核准；授权；授权书 WuZ/C_  
authorization by direction 指示授权 &Ky_v^  
authorization by instruction 指令授权 :"!9_p(,,  
authorization by warrant 令状授权 14"J d\M8  
authorization of unit trust 单位信托的认可 hc'-D
h  
authorized agent 指定代理人 %Pqf{*d8  
authorized capital 法定资本 1M}&ZH  
authorized clerk 出市员 ^J\~XYg{7  
authorized dealer 认可交易商 `ck$t5:6sp  
authorized financial institution 认可财务机构 ,Uy|5zv  
authorized fund 认可基金 ZE/o?4k*c1  
authorized fund house 获授权的基金公司；认可基金公司 FTeu~<KpM  
authorized institution 认可机构 F<(i.o(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z%x\~)~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]hbyELs  
authorized insurer 获授权保险人；获认可承保人 -%I2[)F<   
authorized investment 特准投资项目 B0ndcB-  
authorized person 获授权人 QQV~?iW{~  
authorized representative 获授权代表 al[n,u  
authorized share capital 法定股本 X 51Yfr  
automated quotation system 自动报价系统 oI#a_/w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] A4]s~Ur  
自动交易系统〔香港期货交易所有限公司〕 xSBc-u#< G  
automatic adjustment mechanism 自动调整机制 ;Yg{zhJX~  
automatic adjustment system 自动调整系统 -^ C=]Medl  
Automatic Clearing House 自动票据交换所 bpxeznz  
automatic exchange rates accumulation system 自动化汇率累集系统 NZ3/5%We/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +r<0zh,n.  
automatic teller machine [ATM] 自动柜员机 h)Ff2tX  
autopay 自动转帐 !0dNQ[$82  
available assets 可用资产 w/IZDMBf|  
available fiscal reserve 现存财政储备 Vo"RO$%ow*  
available profit 可用利润 ^'ryNa;"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 _BDK`D  
average 平均；平均数；海损 +tD[9b! m  
average basic salary 平均基本薪金 wW%4d  
average consumer expenditure 平均消费开支；一般消费开支 e A}%C.ZR  
average cost 平均成本 O1`9Y}G(r  
average cost of land production 增辟土地平均成本 ?Sb8@S&J  
average daily turnover 平均每日成交额 G7CG~:3h+  
average daily wage rate 平均每日工资率 zH*KYB  
average expenditure pattern 平均开支模式 %zOh  
average growth rate 平均增长率 m{7(PHpw  
average net fixed assets 固定资产平均净值 Ogp"u b8  
average of relatives 相对价格平均数 E~a3r]V/  
average price 平均价格 YLVPAODY  
average propensity to consume 平均消费倾向；一般消费倾向 Y9`5G%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 A|@_}h"WG  
average rate 平均率 d` [HT``  
average revenue 平均收入；平均收益 gy;+_'.j  
average stock 平均库存；平均存货 :Pv*,qHE  
average yearly rent 平均年租 +d%L\^?F  
avoidance of double taxation 避免双重课税 oy;K_9\  
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 g9Yz*Nee<  
{Ions~cO)  
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