一些有用的会计术语(也不知道发的地方对不对)A

A: T"2ye9a  
A share Ａ股；甲类股份 ^RY_j>i  
abatement of tax 减税；减扣免税额 `aC#s3[
 
ABN AMRO Bank N.V. 荷兰银行 4iKT  
above-the-line expenditure 线上项目支出；经常预算支出 co;2s-X  
above-the-line receipt 线上项目收入；经常预算收入 \=QG6&_  
ABSA Asia Limited 南非联合亚洲有限公司 DZ EA*E
>  
absolute change 绝对数值变更 ;mMn-+3<  
absolute expenditure 实际开支 x|Q6[Y  
absolute guideline figure 绝对准则数字 =7jkW (Q  
absolute interest 绝对权益 c,+oH<bZZs  
absolute order of discharge 绝对破产解除令 Fa;CWyt  
absolute profit margin 绝对利润幅度 \h"s[G zq  
absolute value 实值；绝对值 10a=[\ Q  
absolutely vested interest 绝对既得权益 F6fm{  
absorbed cost 已吸收成本；已分摊成本 F'Wef11Yz  
absorption 吸收；分摊；合并 {}.c.W+  
absorption rate 吸收率；摊配率；分摊率 Z{e5 OJ  
ACB Finance Limited 亚洲商业财务有限公司 Z,
!Rj7wZ  
acceptable form of reciprocity 合理的互惠条件 7`P(LQAr!  
acceptable rate 适当利率；适当汇率 &)wQ|{P~k  
acceptance agreement 承兑协议 v7g-M  
acceptance for honour 参加承兑 QN0Ik
 2L  
acceptor 承兑人；接受人；受票人 #$8tBo  
acceptor for honour 参加承兑人 +tuC845  
accident insurance 意外保险 ljNd!RaB  
Accident Insurance Association of Hong Kong 香港意外保险公会 a ZfX
|  
accident insurance scheme 意外保险计划 D7=gUm>  
accident year basis 意外年度基准 04,]upC${W  
accommodation 通融；贷款 R=E )j^<F  
accommodation bill 通融票据；空头票据 ~#gVs*K  
accommodation party 汇票代发人 )2R:P`U
 
account balance 帐户余额；帐户结余 Kyv$yf9  
account book 帐簿 $H5Xa[  
account collected in advance 预收款项 HC$_p,9OV  
account current book 往来帐簿 /+3|tb  
account of after-acquired property 事后取得的财产报告 `T}e3l  
account of defaulter 拖欠帐目 Lrz>00(*4  
account payable 应付帐款 D,J's(wd  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }F^c*xt[  
account receivable 应收帐款 aE:fMDS|x  
account receivable report 应收帐款报表 &gq\e^0CRZ  
account statement 结单；帐单；会计财务报表 1W;+hXx  
account title 帐户名称；会计科目 Ex~OT  
accountant's report 会计师报告 1tD4I  
Accountant's Report Rules 会计师报告规则 ;8UNM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 `f b}cJUa  
Accounting Arrangements 《会计安排》 s'i1!GNF B  
accounting basis 会计基础 i8dv|oa  
accounting by Official Receiver 破产管理署署长呈交的帐目 8 2_3|T  
Accounting Circular 《会计通告》 PI }A')Nq.  
accounting class 会计类别 $o-s?";  
accounting date 记帐日期；会计结算日期 G66vzwO  
accounting for money 款项核算 398%16}  
Accounting Officer 会计主任 =m:0#&t,*  
accounting period 会计报告期；会计期 x; :[0(st}  
accounting policy 会计政策；会计方针 ZY{,//  
accounting practice 会计惯例 m!v`nw]  
accounting principle 会计准则 Mj[v _&N  
accounting record 会计记录 tdEu4)6  
accounting report 会计报告 '?q|
7[SU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Yj;$hV8j(  
Accounting Society of China 中国会计学会 cz.-cuD[iD  
accounting statement 会计报表 @1rF9< 4g  
accounting system 会计制度；会计系统
R_(A&,  
accounting transaction 会计事项；帐务交易 PF4Cs3m/  
accounting treatment 会计处理 "&7v.-Yk(  
accounting year 会计年度 %vMi kibI  
accretion 增值；添加 YsLEbue   
accrual 应计项目；应累算数目 #K  ]k  
accrual basis 应计制；权责发生制 /EWF0XV!  
accrual basis accounting 应计制会计；权责发生制会计 #O
G_OI  
accrue 应累算；应计 1!,lI?j,  
accrued benefit 应累算利益 HSyohP87  
accrued charges 应计费用 }>SHTHVye  
accrued cumulative preference share dividend 应累算的累积优先股股息 D @T,j4o  
accrued expenses 应累算费用 #Mi>f4T;  
accrued interest payable 应付利息；应计未付利息 \Q]2Zq  
accrued interest receivable 应收利息；应计未收利息 tTC[^Dji  
accrued right 累算权益 b[H& vp  
accruing profit 应累算的利润 8r+R~{  
accumulated fiscal reserve 累积财政储备 , Lhgv1  
accumulated profit 累积利润；滚存溢利 Rh,*tS  
accumulated reserve 累积储备 MX  qH  
accumulation of surplus income 累积收益盈余 :fo%)_Jc!  
acquired assets 既得资产 +xB!T1pD  
acquisition 收购；购置；取得 e>Is$+[`7  
acquisition cost 购置成本 }9{6{TD  
acquisition expenses 购置费用 ,sXa{U  
acquisition of 100% interest 收购全部股权 <+C]^*j  
acquisition of control 取得控制权 k4s >sd3 5  
acquisition of fixed assets 购置固定资产 NaLec|6<t  
acquisition of shell “买壳” ~^:/t<N  
acquisition price 收购价 F@&q4whaVD  
act of God 天灾 OyFBM>6gh  
acting partner 执事合伙人 ^-mz!{  
active market 买卖活跃的市场；交投畅旺的市场；旺市 T|r@:t[  
active partner 积极参与的合伙人 9fyk7~V  
active trading 交投活跃 Fj-mo>"  
actual circulation 实际流通 <?QY\wyikz  
actual cost 实际成本 6]7iiQz"H  
actual expenditure 实际开支；实际支出 .#Z}}W#  
actual income 实际入息；实际收入；实际收益 ^D"}OQoh  
actual market 现货市场 ;,4Z5+  
actual price 现货价；实际价格 mJ[LmQ<:  
actual profit 实际利润 'V .4Nhd  
actual quotation 实盘；实际价位；实际报价 Spt[b.4mF  
actual year basis 按实际年度计算 EzwYqw  
actuals 实货 /6b(w=pk  
actuarial investigation 精算调查 JYs*1
<  
actuarial principle 精算原则 8gr&{-5  
actuarial report 精算师报告 5fM/y3QPsZ  
Actuarial Society of Hong Kong 香港精算学会 X 1^f0\k  
actuarial valuation 精算师估值 ]MRE^Je\h  
actuary 精算师 8K7zh.E  
ad referendum agreement 暂定协议；有待覆核的协定 $
]!uX&  
ad valorem duty 从价税；按值征税 }[$C=|>  
ad valorem duty system 从价税制 5c`DkWne%  
ad valorem fee 从价费 v~uQ_ae$>  
ad valorem tariff 从价关税 "\]kK@,  
additional allowance 额外免税额 `)!)}PXl  
additional amount for unexpired risk 未过期风险的额外款额 @D Qg1|m  
additional assessable profit 补加应评税利润 hekAics6S  
additional assessment 补加评税 ngn%"xYX  
additional commitment 额外承担  qqLmjDv  
additional commitment vote 额外承担拨款 ok2$ p  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9^)ochY3  
additional dependent parent allowance 供养父母额外免税额 (Sv7^}j  
additional provision 额外拨款 |l`X]dsfQ  
additional stamp duty 附加印花税 R84g<  
additional tax 补加税罚款；补加税款 2-. g>'W  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }mk9-7  
adjudged bankrupt 被裁定破产 fw'$HV76  
adjudicated bankrupt 裁定破产人 NhS0D=v6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~`u?|+*BO  
adjudication of bankruptcy 裁定破产；宣告破产 c-n
'F+fZ  
adjudication of insolvency 裁定无力偿还债务 ^s_E|~U  
adjusted actual 经调整的实数；调整后的实数 _|x%M}O},  
adjusted current assets 经调整的流动资产；调整后的流动资产 %t`a-m  
adjusted figure 经调整的数字；调整后的数额 k-Le)8+b  
adjusted liabilities 经调整的负债；调整后的负债 t-3wjS1v  
adjusted loss 经调整的亏损；调整后的亏损
[AfV+$  
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 (/Hq8o-Fw  
adjusted profit 经调整的利润；调整后的利润 \bZbz/+D  
adjusted surplus 经调整的盈余额；调整后的盈余额 M +
~guTh  
adjusted value 经调整的价值；调整后的价值 WQ|d;[E  
adjustment 调整；修订；理算〔保险〕 lKxv SyD  
adjustment centre 调剂中心 hnmFhJ !g  
adjustment lag 调整过程的时间差距；调整时差 Fu(e4E  
adjustment mechanism 调整机制 &l-g3l[  
adjustment of loss 亏损调整 = r_&R#~GT  
adjustment process 调整过程；调整程序 :~{XL>:S  
adjustment range 调整幅度 &W)ks  
administered exchange rate 受管制汇率 J<V}g v  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 76 #  
administration expenses 行政费用 yAi#Y3!::  
administration fee 手续费；行政费 p$0;~1vH  
administration in bankruptcy 破产管理 6WzE'0Nyr  
administration order 遗产管理令 VgN`' iC`I  
administrator 管理人；遗产管理人 VABrw t
 
administrator of the estate 遗产管理人 gh['T,  
admission of debt 债项承认书  QSmE:Y  
admission of proof 接纳债权证明 *B#<5<T  
advance 放贷款项；垫付款项；预支款项；预付款项 5MO:hE5sm  
advance account 暂支帐目；预付款帐户 BAx)R6kS;  
advance compensation 预付补偿金 JOx75}  
advance from shareholder 股东垫款 ^Qs-@]E-  
advance pending reimbursement 预支以待日后付还 s"=e(ob  
advanced economy 先进经济体系 \b1I<4(  
advancement 预付；预付财产 ;yx+BaG~?  
advances warrant 垫款令 cJGA5m/{I  
advancing 贷出 \"<&8  
adverse balance 逆差 P (_:8|E  
adverse exchange 逆汇 NV^ktln  
advertisement addressed to shareholders 在报章刊登的致股东通告 (IAl$IP63s  
advice for collection 托收通知书 k'xnl"q  
advice of drawing 提款通知书；汇票通知书 <xOpm8  
advice of payment 付款通知 8L|rj4z<#  
Advisory Committee [Securities and Futures Commission] 7'xT)~*$4  
谘询委员会〔证券及期货事务监察委员会〕 7"Zr:|$U  
Advisory Committee on Diversification 经济多元化谘询委员会 e*jn7aya  
affidavit 誓章；遗产申报誓章 V89!C?.[]1  
affidavit of no receipt 述明无收款的誓章 7Q/v#_e(  
affiliate 联号；联营公司；附属公司 .KIAeCvl\  
affiliated company 附属公司；联号；联营公司 Q4Hf!v]r  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pz:$n_XC}  
affordability 负担能力 9 %,_G.  
African Development Bank [AfDB] 非洲开发银行 `Z{; c  
after-acquired property 事后取得的财产 EN+WEMro  
after-hours dealing 市后交易 ;#G>qo  
after-tax profit 税后盈利；税后利润；税后溢利 rM
2?"  
agency agreement 代理协议 u> %r(  
agency expenses 代理机构的开支 !-|&  
agency fee 代理费 d9R0P2  
Agency Law 《代理法》 yaa+j8s]  
agent 代理人；承销人 =9LC"eI&|  
agent of company 公司代理人 \V7Hi\)  
agent's fee 代理人费；经纪费 "a?k #!E  
aggregate 总计；总数；总体数字 6T;C+
Y$  
aggregate amount 总款额；总额 lF8B+  
aggregate assets and liabilities 总体资产与负债 Ra;e#)7X  
aggregate at constant price 按固定价格计算的总体数字 3
Nsb@0  
aggregate demand 总需求 Ni(D[?mZ  
aggregate gross position 总持仓量 K}1>n2P  
aggregate limit 总限额 tPDV"Md#m<  
aggregate of salaries tax 合计薪俸税
!Z<GUblt  
aggregate performance 总体表现；总体业绩 'N,x=1R5  
aggregate supply 总体供应 )tz8(S  
aggregate surplus 总盈余 i5(_.1X<#{  
aggregate total 整体总额 t8U)za  
aggregate value 总值；合计价值 TEE$1RxV(  
aggregated basis 合计基准 E"x 2jP  
aggregated net chargeable income 合计应课税入息实额 ;TEZD70r  
aggregation 合并计算；合计；总和 YEXJh!X  
aggregation of incomes of husband and wife 夫妇入息合并计算 9 /t}S6b{  
aggregation of property 财产的总和 66[yL(*+  
agio 差价；贴水 Yn'XSV|g  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 1;?b-FEq:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment dWg$yH  
《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》 2j=3i
@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment O8[dPmW  
《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》 Oa$ew'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Jn'q'+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 YZr^;jfP  
agreement for a settlement 授产协议 w^A8ZT0^7  
agreement for assignment 转让协议 Mf%/t HK  
agreement for sale 售卖协议；买卖协议 F2z^7n.S  
agreement for sale and purchase 买卖协议 (x&#>5  
agreement for the payment of interest 支付利息协议 /+JCi6{sHS  
agreement for the repayment of money 还款协议 L((z;y>q|  
agreement of reinsurance 再保险协议 0 m";=:(w  
Agricultural Bank of China 中国农业银行 Nr:%oD_G*  
air passenger departure tax 飞机乘客离境税 b?B"u^b!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 MGN*i9CE  
airport tax 机场税 `axNeqM  
alcohol duty 酒精税 zp% MK+x  
alienation 让与；让渡；转让 D7sw;{n
s  
alimony 生活费；赡养费 uvc0"g1h  
All Ordinaries Index [AOI] 所有普通股指数 Hu1w/PLq  
all risks 全险；综合险 :*0k:h6g  
All Sales Record for Stock Market 《股票市场成交报告》 J4!Z,-  
Allied Capital Resources Limited 新联财务有限公司 wD22@uM#]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 X
xB*lX  
allocation letter 拨款信件 I"Ju3o?u  
allocation of fund 分配款项；预留款项 ugVsp&i#  
allocation of profit 利润分配；溢利分配 K4,VSy1byI  
allocation warrant 拨款令 7yeZ+lD  
allotment 分配；配股 yoGE#+|7^  
allotment notice 股份配售通知；配股通知 riFE.;  
allotment of shares 股份分配 K~x
G+Kh  
allowable 可获宽免；免税的 e%wbUr]c2  
allowable business loss 可扣除的营业亏损 B&-;w_K  
allowable expenses 可扣税的支出 S4~^HvMG[Y  
allowance 免税额；津贴；备抵；准备金 ]A<\d  
allowance for debts 债项的免税额 N^%[ B9D  
allowance for depreciation by wear and tear 耗损折旧免税额 \n`UkxZn+  
allowance for funeral expenses 殡殓费的免税额 &e cf5jFy
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `9zP{p  
allowance for repairs and outgoings 修葺及支出方面的免税额 "O9uz$  
allowance to debtor 给债务人的津贴 "%,zB_ng\<  
alteration of capital 资本更改 sJ3HH0e  
alternate trustee 候补受托人 c6BaC@2  
amalgamation 合并 YH
vmo@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6l:CDPhR  
ambit of charges 征税范围；收费范围 >'Y]C\  
amended valuation 经修订的估值 Z|'tw^0e5  
American Commodities Exchange 美国商品交易所 *AZC{jP  
American Express Bank Limited 美国运通银行 =qIJXV  
American Stock Exchange 美国证券交易所 Vu~mi%UH  
amortization 摊销 y])xP%q2O  
amount due from banks 存放银行同业的款项 .'__ [|-{;  
amount due from banks abroad 存放海外银行同业的款项 An/)|B4  
amount due from holding companies 控股公司欠款 V%o:Qa[a  
amount due from local banks 存放本港银行同业的款项 w y:USS?  
amount due to banks 银行同业的存款 (Pvch!  
amount due to banks abroad 海外银行同业的存款 mR8&9]g&  
amount due to holding companies 控股公司存款 -_b}b)2iYN  
amount due to local banks 本港银行同业的存款 0fi+tc30  
amount due to outport banks 外埠银行同业的存款 CIO&VK  
amount for note issue 发行纸币的款额 Ddt(*z /  
amount of bond 担保契据的款额 @B+  
amount of consideration 代价款额 M#F;eK2pf  
amount of contribution 供款数额 1xT^ ,e6  
amount of indebtedness 负债款额 5:^dyF&sm{  
amount of principal of the loan 贷款本金额 ?%oPWmj}  
amount of rates chargeable 应征差饷数额 zzq/%jki  
amount of share capital 股本额 7Py8!  
amount of sums assured 承保款额 t?YGGu^  
amount of variation 变动幅度
]9;WM.  
amount of vote 拨款数额 b*?="%eE(  
amount payable 应付款额 EG<K[t  
amount receivable 应收款额 Hr96sN.R   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /+02BP  
analysis 分析 7th&C,
c&  
ancillary risk 附属风险 mQo]k  
annual account 周年帐目；周年帐目报表；年度决算；年结 /PHktSG  
annual accounting date 年结日期 ")x9A&p  
annual allowance 每年免税额；年积金；年度津贴；年津 QsI$4:yl  
annual balance 年度余额 LB2 2doW  
annual disposable income 每年可动用收入 zx;x@";p  
annual estimates 周年预算 2E=E!Zwt_  
annual fee 年费 /c3DltOdr  
annual general meeting 周年大会 
lyv9eM  
annual growth rate 年增率；每年增长率 3ywBq9FGhp  
annual long-term supplement 长期个案每年补助金 X#+A?>Z]}<  
annual pensionable emolument 可供计算退休金的年薪 Z#"6&kv  
annual report 年报 i aP+Vab  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X
$PT-~!a  
annual return 周年报表；周年申报表；每年报税表格 8.]dThaq  
Annual Return Rules 《周年报表规则》 B6$s*SXNp  
annual review of consumer prices 每年消费物价回顾 9Z7o?S";  
annual roll-forward basis 逐年延展方式 hvZW~ =75  
annual salary 年薪 i"sVk8+o!  
annual statement 年度报表；年度决算表 eT:%i"C  
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 (w"z
I
!  
annuitant 年金受益人 d3^LalAp  
annuity 年金 Ha4?I$'$  
annuity contract 年金合约 #Cbn"iYee  
annuity on human life 人寿年金 Z-]d_Y~m4  
antecedent debt 先前的债项 +,c;Dff  
ante-dated cheque 倒填日期支票 =2->1<!x6<  
anticipated expenditure 预期开支 >/$Q:92T  
anticipated net profit 预期纯利 n'%*vdHKm  
anticipated revenue 预期收入 o(|`atvK  
anti-inflation measure 反通货膨胀措施 3vVhE,
1N  
anti-inflationary stance 反通货膨胀立场 _%Mu{Ni&  
apparent deficit 表面赤字 %)\Cwl   
apparent financial solvency 表面偿债能力 ?G
.9D`95  
apparent partner 表面合伙人 wQ(ME7t  
application for personal assessment 个人入息课税申请书 CF =#?+x  
application of fund 资金应用 tty6  
application to release as liquidator and to destruct the books of accounts and documents (VwS9:`
  
申请免除清盘人职务及毁灭帐簿与文件 q& 4Z.(  
appointed actuary 委任精算师 '<6Gz7O  
appointed auditor 委任核数师；委任审计师 X3X~`~bAD  
appointed trustee 委任的受托人 YgdoQBQ  
appointer 委任人 kc/h
]B  
apportioned pro rata 按比例分摊 v%86JUlK.  
apportionment 分配；分摊 <(#cPV@j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0#sk]Qz  
apportionment formula 分摊方程式 U{eC^yjt"o  
apportionment of estate duty 遗产税的分摊 klJDYFX=HK  
appraisal 估价；评估 U5izOFc  
appreciable growth 可观增长 l<z[)fE{uS  
appreciable impact 显着影响 %>5Ht e<  
appreciable increase 可观增长 P]r"E  
appreciation 增值；升值 -+Quw2465^  
appreciation against other currencies 相对其他货币升值 >D<nfG<s Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q)<5&|V  
appreciation tax 增值税 J6NQ5S\  
appropriation 拨款；拨用；拨付 >,hJ5-9  
appropriation account 拨款帐目 7{az %I$h  
Appropriation Bill 拨款法案 P{QRmEE  
appropriation-in-aid system 补助拨款办法 S,Zjol%p  
approved assets 核准资产 fbo64$!hZ  
approved basket stock 认可一篮子证券 .F)--%  
approved budget 核准预算 6TPcG dZ  
approved charitable donation 认可慈善捐款 '#u2q=n4*  
approved charitable institution 认可慈善机构 :Q$3P+6a  
approved currency 核准货币；认可货币 3S'V>:  
approved estimates 核准预算 $_)YrqSo~  
approved estimates of expenditure 核准开支预算 xH3SVn(I  
approved overseas insurer 核准海外保险人 8a. |CgI#h  
approved overseas trust company 核准海外信托公司 V!"^6)  
approved pooled investment fund 核准汇集投资基金 B;W=61d  
approved provident fund scheme 认可公积金计划 $.V(_  
approved provision 核准拨款 !jYV,:'  
approved redeemable share 核准可赎回股份 fp12-Hk ~  
approved regional stock 认可地区性证券 -b)p6>G-C  
approved retirement scheme 认可退休金计划 2Ni{wg"  
approved subordinated loan 核准附属贷款 ufEt"P-X.  
arbitrage 套戥；套汇；套利 >2$Ehw:K^  
arbitrageur 套戥者；套汇者 tGM)"u-  
arbitrary amount 临时款项 G/<{:R"  
arrangement 措施；安排；协定 /:awPYGH<1  
arrears 欠款 JBb}{fo~  
arrears of pay 欠付薪酬 1`2lTkg  
arrears of revenue 逾期未收税款；逾期未收的帐项 hn!$?Vo.  
articles of association 组织章程；组织细则；组织章程细则 5:n&G[Md  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s
Pc\xY  
ascertainment of profit 确定利润 B#EF/\5  
"Asia Clear" “亚洲结算系统” t*.v!   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5\QNGRu"  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -@^S
iI:C  
Asian Development Fund [ADF] 亚洲发展基金 R+!2 j  
Asian dollar bond 亚洲美元债券 #Kn7 xn[  
Asian dollar market 亚洲美元市场 bmT  J  
Asian dollar rate 亚洲美元利率 nV']^3b  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 a[9;Okm#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Wuc,Cjm9(!  
asked price 沽盘；喊价；索价；卖方报价 ]*zF#Voc  
assessable income 应评税入息 7M*+!al9  
assessable loss 应评税亏损 c%uhQ62  
assessable profit 应评税利润 r=@h}TKv{I  
assessable value 应评税值 bIWcL$}4Q  
assessed profit 估定利润 hih`:y  
assessed value 经评估价值 GIZNHG  
assessment 评税；评定；估价；评税单 P?]q*KViM  
assessment number 评税编号；估价编号 kAy.o  
assessment of additional tax 补加税评税 8 LaZ5  
assessment of performance 业绩评估；实绩评价 ;y5cs;s
  
Assessor 评税主任 =WDf [?ED  
asset price bubbles 资产价格泡沫 \dufKeiS&a  
asset-backed securities 具资产保证的证券 8|7Tk[X1j  
assets accretion 资产增值 6{+~B2Ef  
assets and liabilities 资产与负债 =797;|B H  
assets betterment statement 资产递增表；资产改进表  -U*XA  
assets lending 实物放款；有抵押贷款 xZ9y*Gv\=  
assets of the company passing on the death 死者去世时转移的公司资产 \V: _Zs  
assets pledged as security for liabilities 用作负债抵押的资产 \N"K^kR4  
assets portfolio 资产投资组合 rt~X(S  
assets price 资产价格 pF"z)E|^  
assets quality 资产质素 by8d18:it  
assets realization 资产变现 xYwb
bFGrG  
assets refinancing arrangement 资产再集资安排 Y6{p|F?&"  
assets securitization 资产证券化 jh8%Xu]t  
assets situated outside Hong Kong 在香港以外地方的资产 Eda sGCo  
assets stripping 削减资产；拆卖资产 ,LzS"lmmo  
assets value 资产值 #3/l4`/j  
assignee 承让人 
Zjo9c{\  
assignment 转让；转让书；转让契 Jw {:1  
assignment of interest 权益转让 *?KQ\ Y  
assignment of letters patent and trade mark 专利证书及商标转让 GSpS8wWD }  
assignment of property 物业转让；物业转让书 v8pUt\m"  
assignment right 转让权 jl:O~UL6i  
assignor 转让人 /9GqEQsf
M  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c+4SGWmO  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]$*N5Y  
associate member 附属会员 ih~c(&n0  
associated body corporate 相联法人团体 -F5U.6~`!  
associated company 相联公司；联属公司 ) mv}u~  
associated corporation 相联法团 lbv, jS  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] k?xtZ,n{s  
公认会计师公会〔英国〕 Bpk%,*$*)  
Association of Futures Exchange Brokers 香港期货经纪协会 8q tNK>D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "Ny_RF  
association of underwriters 承保人组织 a`|/*{  
assumption of control 接管 1 !\pwd@{  
assurance 担保；保险；转易；转易书 m+uh6IqN./  
assurance of interest 权益的转易 F ^E(AE  
at 19XX price 按一九ＸＸ年价格计算 u)Y#&qA  
at a discount 按赔价计算；按贴水价格计算；打折扣 9`09.`U9[  
at a premium 按溢价计算；按升水价格计算 &6}vvgz  
at call 通知付款；按通知 BY\p?79  
at constant market price 按固定市价计算 |AWu0h\keO  
at constant price 按固定价格计算 }3?M0:  
at cost 按成本计算 =M(\
R8  
at current market price 按当时市价计算；按现时市价计算 0!(Ii@m=N  
at current price 按当时价格计算；按现时价格计算 K"=v|a.  
at factor cost 按要素成本计算；按生产要素成本计算 d[SC1J  
at money-of-the-day price 按付款当日价格计算 8Q6il-  
at or better 按指定或较佳价位〔买卖指令〕 &
"^A  
at par 按面值计算；平价 t-E'foYfr`  
at sight 见票即付 gXH89n  
at the close 按收市盘 DI$zyj~3  
at the opening 按开市盘 yY&(?6\{<<  
attestation 见证；见证条款 3q1O:b^eo  
at-the-money option 平价期权 J-\b?Ra  
attorney 受权人；受托代表人 twO)b"0  
attornment 新拥有人承认书 hc[GpZcw,  
attributable profit 可归属利润 $6'xRUx X  
attributable share value 可归属股份价值 W tzV|e,  
Auckland Stock Exchange 奥克兰证券交易所 b]Z@zS<8  
auction 拍卖 uHf~KYL  
auctioneer 拍卖商 aMz%H|/$  
audit 审计；核数 {s`1+6_&Vz  
Audit Commission 审计署 Y[x ^59  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0p[$8SCJ  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 5T8!5EcS*  
audit review 帐目审查 DF&C7+hO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 01w=;Q  
audited account 审计帐目；经审计的帐目 ec]ksw6T+  
audited annual account 经审计的周年帐目 -z|idy{  
audited balance sheet 经审计的资产负债表 H=yD}!j  
auditor 核数师；核数主任；审计师 7q67_u?@  
auditor's certificate 核数师证明书；审计师证明书 t*D[Q$v  
auditor's report 核数师报告；审计师报告 &.4lhfI+(Q  
Aussie bond 澳元债券 (bT\HW%m  
austerity budget 紧缩预算 L>@6lhD)x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3\'.1p  
Australia All Ordinaries Index 澳洲所有普通股票指数 h hdn9n  
Australian Dollar [AUD] 澳元 |Ec$%
 
Australian Options Market 澳大利亚期权市场 3]c<7vdl  
Australian Securities Commission 澳洲证券事务监察委员会 ~F' $p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a7d782~  
Australian Stock Exchange 澳大利亚证券交易所 ?29 KvT;#]  
Austrian Schilling [ATS] 奥地利先令 FlkAo]  
authentication 认证；鉴证 2{#quXN9  
authority to purchase 委托购买证；委购书 6DR8(j)=[%  
authorization 认可；核准；授权；授权书 !'[sV^ds  
authorization by direction 指示授权 wCI.jGSBW  
authorization by instruction 指令授权 i_=P!%,  
authorization by warrant 令状授权 FS@SC`~(  
authorization of unit trust 单位信托的认可 MA1,;pv6  
authorized agent 指定代理人 %{Ls$Y)  
authorized capital 法定资本 >w*"LZjTTK  
authorized clerk 出市员 _6(zG.Fg  
authorized dealer 认可交易商 h+Z|s  
authorized financial institution 认可财务机构 -6H)GK14b  
authorized fund 认可基金 JdV!m`XpXy  
authorized fund house 获授权的基金公司；认可基金公司 z2dM*NMK  
authorized institution 认可机构 pCC0:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 YTGup]d  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 cAiIbh>c  
authorized insurer 获授权保险人；获认可承保人 bMv9f J  
authorized investment 特准投资项目  vG  
authorized person 获授权人 5jsnE )  
authorized representative 获授权代表 o0<T|zgF5,  
authorized share capital 法定股本 h]zx7zt-  
automated quotation system 自动报价系统 hrXN38-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] '+}hVfN  
自动交易系统〔香港期货交易所有限公司〕 i;\i4MT  
automatic adjustment mechanism 自动调整机制 Z,d/FC#y(  
automatic adjustment system 自动调整系统 F-=er e  
Automatic Clearing House 自动票据交换所 -|3U0:'m  
automatic exchange rates accumulation system 自动化汇率累集系统 ^iI^)  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 A+ f{j  
automatic teller machine [ATM] 自动柜员机 \]r{73C  
autopay 自动转帐 |MBnRR  
available assets 可用资产 (Hn,}(3S  
available fiscal reserve 现存财政储备 h{h=',o1  
available profit 可用利润 60p1.;'/a  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 v h%\ " h  
average 平均；平均数；海损 Z4(2&t^  
average basic salary 平均基本薪金 nrf%/L  
average consumer expenditure 平均消费开支；一般消费开支 YqDw*S{  
average cost 平均成本 2>H\arEstR  
average cost of land production 增辟土地平均成本 1fC|_V(0  
average daily turnover 平均每日成交额 ZU:gNO0  
average daily wage rate 平均每日工资率 hwXp=not(  
average expenditure pattern 平均开支模式 
R UX  
average growth rate 平均增长率 [@\f 0R  
average net fixed assets 固定资产平均净值 OsK=% aDpj  
average of relatives 相对价格平均数 h`vM+,I  
average price 平均价格 *wSl~J|ZM%  
average propensity to consume 平均消费倾向；一般消费倾向 #Y{"`5>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 g`Rs;  
average rate 平均率 Xpa;F$VI  
average revenue 平均收入；平均收益 ,O-lDzcw  
average stock 平均库存；平均存货 AOfQqGf
 
average yearly rent 平均年租 da-3hM!u+  
avoidance of double taxation 避免双重课税 k?";$C}#  
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 d+IPa<N  
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