一些有用的会计术语(也不知道发的地方对不对)A

A: J.W Ho c  
A share Ａ股；甲类股份 ;NP[_2|-,  
abatement of tax 减税；减扣免税额 R*\~k%Z  
ABN AMRO Bank N.V. 荷兰银行 r:NH6tAL  
above-the-line expenditure 线上项目支出；经常预算支出 &XtRLtgS  
above-the-line receipt 线上项目收入；经常预算收入 x9~[HuJ  
ABSA Asia Limited 南非联合亚洲有限公司 4w;~4#ZPp  
absolute change 绝对数值变更 ,VWGq@o%  
absolute expenditure 实际开支 #%8 w
  
absolute guideline figure 绝对准则数字 3nrqo<X  
absolute interest 绝对权益 %Hwbw],kl8  
absolute order of discharge 绝对破产解除令 "wINBya'M  
absolute profit margin 绝对利润幅度 q#'VJA:A5&  
absolute value 实值；绝对值 p[-
{]!  
absolutely vested interest 绝对既得权益 k}U JVH21k  
absorbed cost 已吸收成本；已分摊成本 N+J>7_k   
absorption 吸收；分摊；合并 HCazwX  
absorption rate 吸收率；摊配率；分摊率 nE7JLtbH  
ACB Finance Limited 亚洲商业财务有限公司 ;s}3e#$L  
acceptable form of reciprocity 合理的互惠条件 7k~Lttuk  
acceptable rate 适当利率；适当汇率 K$ AB} Fvc  
acceptance agreement 承兑协议 1`QsW&9=b  
acceptance for honour 参加承兑 LABNj{=D!  
acceptor 承兑人；接受人；受票人 :Y^I]`lR"  
acceptor for honour 参加承兑人 ]u0Jd#@  
accident insurance 意外保险 PQ3h\CL1n  
Accident Insurance Association of Hong Kong 香港意外保险公会 dyO E6Ex  
accident insurance scheme 意外保险计划 fI]bzv;  
accident year basis 意外年度基准 qtY m!g  
accommodation 通融；贷款 Vo >Xp  
accommodation bill 通融票据；空头票据 Yf=FeH7"  
accommodation party 汇票代发人 -TS? fne)  
account balance 帐户余额；帐户结余 I7zn>^0}  
account book 帐簿 JiA'BEJN  
account collected in advance 预收款项 o\goE^,aeR  
account current book 往来帐簿 5r7h=[N  
account of after-acquired property 事后取得的财产报告 $H;+}VQ  
account of defaulter 拖欠帐目 oCuV9dA
.  
account payable 应付帐款 Hm4bN
\%  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;RHNRVP  
account receivable 应收帐款 e "n
|jRh  
account receivable report 应收帐款报表 hDvpOIUL1  
account statement 结单；帐单；会计财务报表 Gkmsaf>  
account title 帐户名称；会计科目 "lrA%~3%[P  
accountant's report 会计师报告 " '[hr$h3  
Accountant's Report Rules 会计师报告规则 }dKLMNqPA  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xqv[? ?  
Accounting Arrangements 《会计安排》 >{t+4p4k.  
accounting basis 会计基础 qd8pF!u|#  
accounting by Official Receiver 破产管理署署长呈交的帐目 )5GQJiY  
Accounting Circular 《会计通告》 (3W&AM  
accounting class 会计类别 x5F@ad9  
accounting date 记帐日期；会计结算日期 v|&s4x?D  
accounting for money 款项核算 =<.F3lo\s  
Accounting Officer 会计主任 D:m#d.m  
accounting period 会计报告期；会计期 'HB~Dbq`V  
accounting policy 会计政策；会计方针 +*.1}r&  
accounting practice 会计惯例 0Cq!\nzz  
accounting principle 会计准则 75AslL?t  
accounting record 会计记录 61|B]ei/  
accounting report 会计报告 FWY[=S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JJ-i_5\q  
Accounting Society of China 中国会计学会 U|?,N0%Z1  
accounting statement 会计报表 tT-=hDw  
accounting system 会计制度；会计系统 L[]BzsIv  
accounting transaction 会计事项；帐务交易 }"4roJ  
accounting treatment 会计处理 oIxH3T  
accounting year 会计年度 iC*U$+JG  
accretion 增值；添加 O^NP0E  
accrual 应计项目；应累算数目 Mpm#GdT  
accrual basis 应计制；权责发生制 ^*>n4U  
accrual basis accounting 应计制会计；权责发生制会计 2kJ!E@n7  
accrue 应累算；应计 u>o<tw%Y  
accrued benefit 应累算利益 zt?H~0$LB  
accrued charges 应计费用 #HG&[Ywi  
accrued cumulative preference share dividend 应累算的累积优先股股息 DqlK.  
accrued expenses 应累算费用 2LK]Q/WG,+  
accrued interest payable 应付利息；应计未付利息 ]3+``vL  
accrued interest receivable 应收利息；应计未收利息 5Eal1Qu  
accrued right 累算权益 '=#5(O%pp  
accruing profit 应累算的利润 jb3.W  
accumulated fiscal reserve 累积财政储备 Spo+@G  
accumulated profit 累积利润；滚存溢利 >BJ}U_ck  
accumulated reserve 累积储备 |D<+X^0'  
accumulation of surplus income 累积收益盈余 *l-`<.  
acquired assets 既得资产 4E'|.tt(  
acquisition 收购；购置；取得 "
K ?#,
_  
acquisition cost 购置成本 n$W"=Z;`  
acquisition expenses 购置费用 X:{WZs"[x  
acquisition of 100% interest 收购全部股权 ]1}h8/  
acquisition of control 取得控制权 r=$gT@  
acquisition of fixed assets 购置固定资产 WIG=D{\Yx  
acquisition of shell “买壳” Tq#<Po $  
acquisition price 收购价 -l JYr/MSL  
act of God 天灾 xFwXW)  
acting partner 执事合伙人
k*Pz&8|  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @h(!<Ux_  
active partner 积极参与的合伙人 c'rd$  
active trading 交投活跃 ~6sE an3p  
actual circulation 实际流通  f`J|>Vk  
actual cost 实际成本 g}r^Xzd;  
actual expenditure 实际开支；实际支出 Snx<]|
 
actual income 实际入息；实际收入；实际收益 #>bT<  
actual market 现货市场 @H+~2;B,  
actual price 现货价；实际价格 9[sG1eP!  
actual profit 实际利润 nsl*Dm"*F  
actual quotation 实盘；实际价位；实际报价 9A+M|;O  
actual year basis 按实际年度计算 :t5uDKZ_j)  
actuals 实货 7}o6_i  
actuarial investigation 精算调查 EzpwGNfz}  
actuarial principle 精算原则 !qa
Dn.9  
actuarial report 精算师报告 h!Y?SO.b  
Actuarial Society of Hong Kong 香港精算学会 Fx5ZwT t  
actuarial valuation 精算师估值 bg1un@%!l  
actuary 精算师 $m8leuo)  
ad referendum agreement 暂定协议；有待覆核的协定 nuxd S,  
ad valorem duty 从价税；按值征税 i6PE6> 1/  
ad valorem duty system 从价税制 j6og3.H-  
ad valorem fee 从价费 PY-+Bf  
ad valorem tariff 从价关税 PI63RH8e  
additional allowance 额外免税额 H pFb{  
additional amount for unexpired risk 未过期风险的额外款额  0Ve%.k  
additional assessable profit 补加应评税利润 %YCd%lAe,  
additional assessment 补加评税 VF=Z`  
additional commitment 额外承担 <`+zvUx^?  
additional commitment vote 额外承担拨款 ^K.*.|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,ey0:.!;  
additional dependent parent allowance 供养父母额外免税额 ls]H6z*q  
additional provision 额外拨款 C$K+=jT  
additional stamp duty 附加印花税 Xl?YBZ}  
additional tax 补加税罚款；补加税款 Y-]YDXrPQ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 B52H(sm  
adjudged bankrupt 被裁定破产 o\60n  
adjudicated bankrupt 裁定破产人 pUhc3L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 BkV(81"C  
adjudication of bankruptcy 裁定破产；宣告破产 jN{Zw*  
adjudication of insolvency 裁定无力偿还债务 0d`5Gy_D%  
adjusted actual 经调整的实数；调整后的实数 e/@29  
adjusted current assets 经调整的流动资产；调整后的流动资产 w%rg\E  
adjusted figure 经调整的数字；调整后的数额 pZ\$50t&O  
adjusted liabilities 经调整的负债；调整后的负债 \gd6Yx^[  
adjusted loss 经调整的亏损；调整后的亏损 3&9zGy{V+  
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 qu
RPg
)
 
adjusted profit 经调整的利润；调整后的利润 `VXZ khm  
adjusted surplus 经调整的盈余额；调整后的盈余额 - `4Ty*K  
adjusted value 经调整的价值；调整后的价值 ENyAF%6  
adjustment 调整；修订；理算〔保险〕  mmcdtVe  
adjustment centre 调剂中心 _4!{IdR  
adjustment lag 调整过程的时间差距；调整时差 &SrGh$:X  
adjustment mechanism 调整机制 6?!I  
adjustment of loss 亏损调整 X(b1/lzA  
adjustment process 调整过程；调整程序 FF3&Y^+^"  
adjustment range 调整幅度 fCr\u6Tb  
administered exchange rate 受管制汇率 Gql`>~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |K)p]i+  
administration expenses 行政费用 !%wdn33"  
administration fee 手续费；行政费 3`ml; L?D  
administration in bankruptcy 破产管理 j[H
0SBKC  
administration order 遗产管理令 .?Auh2nr  
administrator 管理人；遗产管理人 Q]T BQ&  
administrator of the estate 遗产管理人 /sV?JV[t  
admission of debt 债项承认书 @`Wt4<  
admission of proof 接纳债权证明 6W:1>,xS  
advance 放贷款项；垫付款项；预支款项；预付款项 itHM7d  
advance account 暂支帐目；预付款帐户 oR#my ^  
advance compensation 预付补偿金 6J"(xT  
advance from shareholder 股东垫款 qPUA!-'  
advance pending reimbursement 预支以待日后付还 W\NG>t  
advanced economy 先进经济体系 Br&^09S  
advancement 预付；预付财产 *:[b'D!A  
advances warrant 垫款令 (:l(_-O  
advancing 贷出 Zd+>  
adverse balance 逆差 (,U7 R^  
adverse exchange 逆汇 Hh@2m\HA  
advertisement addressed to shareholders 在报章刊登的致股东通告 "4RQ`.SR  
advice for collection 托收通知书 }>,CUz  
advice of drawing 提款通知书；汇票通知书 p>&S7M/9  
advice of payment 付款通知 -tMA  
Advisory Committee [Securities and Futures Commission] LGfmUb-{]  
谘询委员会〔证券及期货事务监察委员会〕 jJc07r']  
Advisory Committee on Diversification 经济多元化谘询委员会 >+SZd7p  
affidavit 誓章；遗产申报誓章 >"b[r  
affidavit of no receipt 述明无收款的誓章 aH  
affiliate 联号；联营公司；附属公司 kJ__:rS(T_  
affiliated company 附属公司；联号；联营公司 hm6pxFkX_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 . wmkj  
affordability 负担能力 jNIUsM8e  
African Development Bank [AfDB] 非洲开发银行 ?eVj8 $BQo  
after-acquired property 事后取得的财产 %!yxC  
after-hours dealing 市后交易 ~ttKI4  
after-tax profit 税后盈利；税后利润；税后溢利 @C07k^j=U  
agency agreement 代理协议 8UYJye8  
agency expenses 代理机构的开支 j)BQMtt&U  
agency fee 代理费 xRB7lV*  
Agency Law 《代理法》 ivD^HhG  
agent 代理人；承销人 s|E%~j[9  
agent of company 公司代理人 E^82==R  
agent's fee 代理人费；经纪费 W.p66IQwL&  
aggregate 总计；总数；总体数字 U&s(1~e\  
aggregate amount 总款额；总额 pW7kj&a_.  
aggregate assets and liabilities 总体资产与负债 G\):2Qz!|  
aggregate at constant price 按固定价格计算的总体数字 (Wn "3 ]  
aggregate demand 总需求 FTbtAlqh<  
aggregate gross position 总持仓量 4]]b1^vVj  
aggregate limit 总限额 @f%wd2  
aggregate of salaries tax 合计薪俸税 )lOji7&e  
aggregate performance 总体表现；总体业绩 xh`Du|jvm  
aggregate supply 总体供应 _
\!0t  
aggregate surplus 总盈余 NU(^6  
aggregate total 整体总额 !YIb  
aggregate value 总值；合计价值 Stt* 1gT  
aggregated basis 合计基准 MorW\7-}  
aggregated net chargeable income 合计应课税入息实额 IX?@~'  
aggregation 合并计算；合计；总和 t+J)dr  
aggregation of incomes of husband and wife 夫妇入息合并计算 zG<0CZQ8  
aggregation of property 财产的总和 I0(8Z]x  
agio 差价；贴水 a 1NCVZ  
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》 zaBG=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^ISQ{M#_  
《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》 _Po#ZGm~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Z<I[vp6{  
《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》 Q+lbN  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;NBT 4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ir^BC!<2>  
agreement for a settlement 授产协议 ^h`!f vyH  
agreement for assignment 转让协议 \1~I04'=  
agreement for sale 售卖协议；买卖协议 ;}f6Y['z  
agreement for sale and purchase 买卖协议 o3fR3P%$  
agreement for the payment of interest 支付利息协议 hg{ &Y(J!U  
agreement for the repayment of money 还款协议 M{G$Pk8[  
agreement of reinsurance 再保险协议 jXtLo,km  
Agricultural Bank of China 中国农业银行 o;%n,S8J|^  
air passenger departure tax 飞机乘客离境税 unpfA#&!"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 YyG~#6aCh  
airport tax 机场税 ~ J%m  
alcohol duty 酒精税 A=W5W5l(>  
alienation 让与；让渡；转让 9wzg{4/-$  
alimony 生活费；赡养费 V54q"kP,@.  
All Ordinaries Index [AOI] 所有普通股指数 SK}HXG{?  
all risks 全险；综合险 2=Jmi?k  
All Sales Record for Stock Market 《股票市场成交报告》 7f[8ED[4  
Allied Capital Resources Limited 新联财务有限公司 z(#=tC|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 aam1tm#Q  
allocation letter 拨款信件 -}NAb^d  
allocation of fund 分配款项；预留款项 [O [FCn  
allocation of profit 利润分配；溢利分配 '8L(f w{k  
allocation warrant 拨款令 :C>
J-zY  
allotment 分配；配股 *TJ<  
allotment notice 股份配售通知；配股通知 q;IhLBl'  
allotment of shares 股份分配 |HNQ|r_5S  
allowable 可获宽免；免税的 p FXd4*  
allowable business loss 可扣除的营业亏损 ~T;K-9R  
allowable expenses 可扣税的支出 X4XFu  
allowance 免税额；津贴；备抵；准备金 e W9)@nVJ  
allowance for debts 债项的免税额 ~>4@;  
allowance for depreciation by wear and tear 耗损折旧免税额 t&8<k+m  
allowance for funeral expenses 殡殓费的免税额 G[vUOEU~O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z"
4VHrA  
allowance for repairs and outgoings 修葺及支出方面的免税额 zV6AuUIt  
allowance to debtor 给债务人的津贴 Vvxa.B  
alteration of capital 资本更改 'T6B_9GQ8  
alternate trustee 候补受托人 Feh"!k <6k  
amalgamation 合并 B#;s(O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -`,~9y;tx  
ambit of charges 征税范围；收费范围 C:WtCAm(  
amended valuation 经修订的估值 >aX:gN  
American Commodities Exchange 美国商品交易所 &Jrq5Q C  
American Express Bank Limited 美国运通银行 vR<fdV  
American Stock Exchange 美国证券交易所 |dW2dQ  
amortization 摊销 buc,M@>  
amount due from banks 存放银行同业的款项 F
]hx  
amount due from banks abroad 存放海外银行同业的款项 4V!1/w  
amount due from holding companies 控股公司欠款 zsHG=Ee*  
amount due from local banks 存放本港银行同业的款项 k\Yu5)  
amount due to banks 银行同业的存款 Qfwwh`;  
amount due to banks abroad 海外银行同业的存款 yLV2>kq  
amount due to holding companies 控股公司存款 zojuH8  
amount due to local banks 本港银行同业的存款 |2WxcW]U.%  
amount due to outport banks 外埠银行同业的存款 Q9Q!9B@  
amount for note issue 发行纸币的款额 ,<`|-oa  
amount of bond 担保契据的款额 pg5@lC]J  
amount of consideration 代价款额 bCH*8,Bmh  
amount of contribution 供款数额 &n}8Uw0440  
amount of indebtedness 负债款额 vcaBL<io  
amount of principal of the loan 贷款本金额 C]aOgt/U  
amount of rates chargeable 应征差饷数额 ru#T^AI*^  
amount of share capital 股本额 l2z`<2mp  
amount of sums assured 承保款额 /e
;e\k_}'  
amount of variation 变动幅度 BDarJY  
amount of vote 拨款数额 Q>cL?ie  
amount payable 应付款额 0+$hkd n  
amount receivable 应收款额 g}\U, (  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~gSF@tz@  
analysis 分析 MYur3lj%_  
ancillary risk 附属风险 FKDamHL<  
annual account 周年帐目；周年帐目报表；年度决算；年结 buMiJzU  
annual accounting date 年结日期 C5.\;;7^&  
annual allowance 每年免税额；年积金；年度津贴；年津 +!mNm?H[!  
annual balance 年度余额 7I@9v=xV  
annual disposable income 每年可动用收入 AH"g^ gw~T  
annual estimates 周年预算 /1[}G
!  
annual fee 年费 @5<]W+jk4  
annual general meeting 周年大会 )Tyky%P+iI  
annual growth rate 年增率；每年增长率 bCJ<=X,g`K  
annual long-term supplement 长期个案每年补助金 ~(w=U *
  
annual pensionable emolument 可供计算退休金的年薪 1]a*Oer}  
annual report 年报 _OyP>|L
'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hfl%r9o  
annual return 周年报表；周年申报表；每年报税表格 5`OK-  
Annual Return Rules 《周年报表规则》 ;EE{~  
annual review of consumer prices 每年消费物价回顾 hY4)
W  
annual roll-forward basis 逐年延展方式 ]6?c8/M  
annual salary 年薪 "@UU[o  
annual statement 年度报表；年度决算表 (ffOu#RQ3  
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 9RCB$Ka6X  
annuitant 年金受益人 Wl9I`Itg  
annuity 年金 nr<}Hc
^f-  
annuity contract 年金合约 u&l>cJ'
 
annuity on human life 人寿年金 *SMoodFBS  
antecedent debt 先前的债项 |j.KFu845  
ante-dated cheque 倒填日期支票 e+d6R[`M  
anticipated expenditure 预期开支 2@=cqD7x  
anticipated net profit 预期纯利 <;TP@-a  
anticipated revenue 预期收入 !."%M^J  
anti-inflation measure 反通货膨胀措施 ;f\R$u-  
anti-inflationary stance 反通货膨胀立场 !ch[I#&J-  
apparent deficit 表面赤字 )%H5iSNG$P  
apparent financial solvency 表面偿债能力 B5?c'[V9  
apparent partner 表面合伙人 gMoyy  
application for personal assessment 个人入息课税申请书 'Wx\"]:  
application of fund 资金应用 5VoOJ_hq  
application to release as liquidator and to destruct the books of accounts and documents S
evfxR  
申请免除清盘人职务及毁灭帐簿与文件 g'd*TBnk  
appointed actuary 委任精算师 +Y.uZJ6+  
appointed auditor 委任核数师；委任审计师 J*^,l`C/  
appointed trustee 委任的受托人 p;c_<>ws-Y  
appointer 委任人 IV 3@6t4k  
apportioned pro rata 按比例分摊 w|hyU4- ^  
apportionment 分配；分摊 rH#c:BwSm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P?3YHa^up  
apportionment formula 分摊方程式 / %U~lr  
apportionment of estate duty 遗产税的分摊 7E\K!v_  
appraisal 估价；评估 jl 30\M7  
appreciable growth 可观增长 sJjl)Qs)T  
appreciable impact 显着影响 >? A `C!i  
appreciable increase 可观增长 w#gU1yu  
appreciation 增值；升值 =ihoVA:|  
appreciation against other currencies 相对其他货币升值 8KGv?^M 6W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I/e2,  
appreciation tax 增值税 k:+)$[t7  
appropriation 拨款；拨用；拨付 uP%;QBb  
appropriation account 拨款帐目 ]Gi+Z1q  
Appropriation Bill 拨款法案 E&T'U2  
appropriation-in-aid system 补助拨款办法 ;#6<bV  
approved assets 核准资产 j 44bF/  
approved basket stock 认可一篮子证券 nIN%<3U2  
approved budget 核准预算 >X\s[d&(  
approved charitable donation 认可慈善捐款 [M8qU$&?]  
approved charitable institution 认可慈善机构 xTksF?u)  
approved currency 核准货币；认可货币 
t3yQ/  
approved estimates 核准预算 %gne%9nn  
approved estimates of expenditure 核准开支预算 E=tx.h4xG~  
approved overseas insurer 核准海外保险人 fjK]m.w  
approved overseas trust company 核准海外信托公司 4LKs'$:A=  
approved pooled investment fund 核准汇集投资基金 .$ P2W0G  
approved provident fund scheme 认可公积金计划 Mh-*5Rx  
approved provision 核准拨款 J}Z_.:JO(w  
approved redeemable share 核准可赎回股份 DbNi;m  
approved regional stock 认可地区性证券 lo]B5_en  
approved retirement scheme 认可退休金计划 65e Wu=T  
approved subordinated loan 核准附属贷款 Ppo^qb  
arbitrage 套戥；套汇；套利 ,ovv  
arbitrageur 套戥者；套汇者 Zy+QA>d|  
arbitrary amount 临时款项 g]PLW3  
arrangement 措施；安排；协定 fE7a]REK  
arrears 欠款 Rcx'a:k  
arrears of pay 欠付薪酬 HTtGpTsF  
arrears of revenue 逾期未收税款；逾期未收的帐项 v BeU  
articles of association 组织章程；组织细则；组织章程细则 C$re$9U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yM#trqv
5  
ascertainment of profit 确定利润 5, "^"*@<  
"Asia Clear" “亚洲结算系统” -z~ V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 3PR7g  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tx&U"]  
Asian Development Fund [ADF] 亚洲发展基金 >"$-VY6i  
Asian dollar bond 亚洲美元债券 c:,{O0 #  
Asian dollar market 亚洲美元市场 PuoJw~^h  
Asian dollar rate 亚洲美元利率 J-%PyvK$?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 VOF:+o@.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 YQ8x6AJ  
asked price 沽盘；喊价；索价；卖方报价 (!&O4C5  
assessable income 应评税入息 %_J/&{6G  
assessable loss 应评税亏损 YT%SCaU  
assessable profit 应评税利润 \$\(
9!=  
assessable value 应评税值 <+1w'-  
assessed profit 估定利润 ZD]
 '$  
assessed value 经评估价值 q$2taG}  
assessment 评税；评定；估价；评税单 *,*:6^t  
assessment number 评税编号；估价编号 !
)*T  
assessment of additional tax 补加税评税 fz?Wr: I  
assessment of performance 业绩评估；实绩评价 *y\tnsU  
Assessor 评税主任 ;KZ2L~ THG  
asset price bubbles 资产价格泡沫 kc(b;EA  
asset-backed securities 具资产保证的证券 -mYI[AG)  
assets accretion 资产增值 |u@>[*k'=  
assets and liabilities 资产与负债 o-i.'L)X  
assets betterment statement 资产递增表；资产改进表 %?G.lej,x  
assets lending 实物放款；有抵押贷款 s8I77._s  
assets of the company passing on the death 死者去世时转移的公司资产 @j8L{FGnN  
assets pledged as security for liabilities 用作负债抵押的资产 &7kSLat+9{  
assets portfolio 资产投资组合 sbiDnRf  
assets price 资产价格 rJ~(Xu>,s  
assets quality 资产质素 /z-C :k\  
assets realization 资产变现 J<$'^AR9"q  
assets refinancing arrangement 资产再集资安排 #?d>S;)+  
assets securitization 资产证券化 kC#B7*[RM  
assets situated outside Hong Kong 在香港以外地方的资产 Ex&RR< 5  
assets stripping 削减资产；拆卖资产 (i~%4w=  
assets value 资产值 D '_#?%3^  
assignee 承让人 Yiw^@T\H`  
assignment 转让；转让书；转让契 [x()^{;2  
assignment of interest 权益转让 3eDx@8N }  
assignment of letters patent and trade mark 专利证书及商标转让 ?*5l}y=  
assignment of property 物业转让；物业转让书 /n}V7  
assignment right 转让权 /<N
t$n  
assignor 转让人 =&G|} M  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7Sv5fLu2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @3=<wz<  
associate member 附属会员 xMGd'l
?  
associated body corporate 相联法人团体 l|QFNW[i
 
associated company 相联公司；联属公司

z+B  
associated corporation 相联法团 W p* v Vv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K<9MK>T  
公认会计师公会〔英国〕 0`Qs=R`OM  
Association of Futures Exchange Brokers 香港期货经纪协会 +fR`@HI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Xwq2;Bq  
association of underwriters 承保人组织 Q-%=ZW Z  
assumption of control 接管 E|}Nj}(*  
assurance 担保；保险；转易；转易书 j%<@uiu  
assurance of interest 权益的转易 3~09)0"!d  
at 19XX price 按一九ＸＸ年价格计算 lxJ.h&"P  
at a discount 按赔价计算；按贴水价格计算；打折扣 CxN@g'  
at a premium 按溢价计算；按升水价格计算 rpI7W?hh  
at call 通知付款；按通知 2Yf;b9-k  
at constant market price 按固定市价计算 %+JTQy  
at constant price 按固定价格计算 _)H+..=  
at cost 按成本计算 cmLu T/oV  
at current market price 按当时市价计算；按现时市价计算 Ah
Z  
at current price 按当时价格计算；按现时价格计算 c oz}VMp  
at factor cost 按要素成本计算；按生产要素成本计算 Z#V\[  
at money-of-the-day price 按付款当日价格计算 ng6p#F,3  
at or better 按指定或较佳价位〔买卖指令〕 Y##P9^zH1  
at par 按面值计算；平价 *iN]#)3>  
at sight 见票即付 /9#jv]C:  
at the close 按收市盘 I:7,CV  
at the opening 按开市盘 -~aEqj#?  
attestation 见证；见证条款 6Z}))*3 9  
at-the-money option 平价期权 ~PvzUT-^  
attorney 受权人；受托代表人 `d;izQ1_=  
attornment 新拥有人承认书 ,Yt&PE  
attributable profit 可归属利润 EqU[mqeF  
attributable share value 可归属股份价值 IY6S\Gn  
Auckland Stock Exchange 奥克兰证券交易所 P9!]<so  
auction 拍卖 }Q(I&uz  
auctioneer 拍卖商 4f~ZY]|nM  
audit 审计；核数 LBi>D`]  
Audit Commission 审计署 JKbB,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *zht(~%  
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〕 %NoZf^?  
audit review 帐目审查 cO+`8`kv  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 74OM tLL$  
audited account 审计帐目；经审计的帐目 e;3 (,  
audited annual account 经审计的周年帐目 ^>28>!"1  
audited balance sheet 经审计的资产负债表 hfc!M2/w  
auditor 核数师；核数主任；审计师 @Ec9Do>  
auditor's certificate 核数师证明书；审计师证明书 P &._-[  
auditor's report 核数师报告；审计师报告 daNIP1Qn  
Aussie bond 澳元债券 /;ITnG  
austerity budget 紧缩预算 "Y0[rSz,UW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 '.<"jZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 m$: a|'mS  
Australian Dollar [AUD] 澳元 !XC7FUO  
Australian Options Market 澳大利亚期权市场 ?P]md9$(+e  
Australian Securities Commission 澳洲证券事务监察委员会 1mM52q.R4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |B.d7@{mM  
Australian Stock Exchange 澳大利亚证券交易所 q|2C>{8  
Austrian Schilling [ATS] 奥地利先令 eci\
Q,  
authentication 认证；鉴证 &Wk<F3qN  
authority to purchase 委托购买证；委购书 5X-(@Gw
N  
authorization 认可；核准；授权；授权书 VlNzm  
authorization by direction 指示授权 Sw)ftC~d  
authorization by instruction 指令授权 A*i_-;W)  
authorization by warrant 令状授权 FZ/&[;E!  
authorization of unit trust 单位信托的认可 =w>QG{-N  
authorized agent 指定代理人 #pFybk  
authorized capital 法定资本 S5!2%-;<k  
authorized clerk 出市员 gJ7puN  
authorized dealer 认可交易商 &6EfybAt^_  
authorized financial institution 认可财务机构 Pl6=
._  
authorized fund 认可基金 ]x\wP7x  
authorized fund house 获授权的基金公司；认可基金公司 9]\vw  
authorized institution 认可机构 n|6yz[N  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 K.7gd1I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `9gx-')]\  
authorized insurer 获授权保险人；获认可承保人 ;_ton?bF  
authorized investment 特准投资项目 _v,n~a}&  
authorized person 获授权人 g5[3
[Z(.  
authorized representative 获授权代表 vt,X:3  
authorized share capital 法定股本 Kwnu|8  
automated quotation system 自动报价系统 ;0E4S  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] p,fin?nW c  
自动交易系统〔香港期货交易所有限公司〕 =;T[2:JUu  
automatic adjustment mechanism 自动调整机制 J-c7ZcTt  
automatic adjustment system 自动调整系统 2S/7f:  
Automatic Clearing House 自动票据交换所 ZC-
N4ESr  
automatic exchange rates accumulation system 自动化汇率累集系统 G7?EaLsfQ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Nh%8;  
automatic teller machine [ATM] 自动柜员机 v
~3q4P  
autopay 自动转帐 NKrk*I"G  
available assets 可用资产 &aOOG8l  
available fiscal reserve 现存财政储备 Y$^QH.h  
available profit 可用利润 q?\D9aT9  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 HC+R:Dz  
average 平均；平均数；海损 10^=
1@U  
average basic salary 平均基本薪金 /-lmfpT  
average consumer expenditure 平均消费开支；一般消费开支 2F(j=uV+  
average cost 平均成本 v/dcb%  
average cost of land production 增辟土地平均成本 *<1m 2t>.  
average daily turnover 平均每日成交额 UHW
unI S  
average daily wage rate 平均每日工资率 d8po`J#nb  
average expenditure pattern 平均开支模式 ZW"J]"A  
average growth rate 平均增长率 $mlcaH  
average net fixed assets 固定资产平均净值 #'P&L>6 ;  
average of relatives 相对价格平均数 &s5*akG  
average price 平均价格 /_8V+@im  
average propensity to consume 平均消费倾向；一般消费倾向 G39t'^ZK*#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 v\vn}/>*d  
average rate 平均率 I%Z&i-33y  
average revenue 平均收入；平均收益 b`mEnI VIz  
average stock 平均库存；平均存货
Pc<ZfO #  
average yearly rent 平均年租 vvCGzOv  
avoidance of double taxation 避免双重课税 JAK*HA  
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 sQw-#f7t  
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