一些有用的会计术语(也不知道发的地方对不对)A

A: yQ2[[[@k@  
A share Ａ股；甲类股份 8`<Gp
lO  
abatement of tax 减税；减扣免税额 :RG6gvz  
ABN AMRO Bank N.V. 荷兰银行 $9$NX/P  
above-the-line expenditure 线上项目支出；经常预算支出 gW%(_H mX  
above-the-line receipt 线上项目收入；经常预算收入 a2n#T,kq&  
ABSA Asia Limited 南非联合亚洲有限公司 6ng9 o6  
absolute change 绝对数值变更 X:bgY  
absolute expenditure 实际开支 /d;l:  
absolute guideline figure 绝对准则数字 =-Tetp  
absolute interest 绝对权益 .v!e=i}.  
absolute order of discharge 绝对破产解除令 X^)5O>>|t  
absolute profit margin 绝对利润幅度 ,bg#pG!x Q  
absolute value 实值；绝对值 oZw#Nd  
absolutely vested interest 绝对既得权益 -': tpJk  
absorbed cost 已吸收成本；已分摊成本 QJ'C?hn  
absorption 吸收；分摊；合并 YkbLf#2AE|  
absorption rate 吸收率；摊配率；分摊率 u{^Kyo#v  
ACB Finance Limited 亚洲商业财务有限公司 W;yZ$k#q}(  
acceptable form of reciprocity 合理的互惠条件 1Tkz!  
acceptable rate 适当利率；适当汇率 R'U(]&e.j  
acceptance agreement 承兑协议 1k(*o.6  
acceptance for honour 参加承兑 m\Nc}P_"p  
acceptor 承兑人；接受人；受票人 =uEhxsj)S  
acceptor for honour 参加承兑人 M3;B]iRQD  
accident insurance 意外保险 =@
RVLml  
Accident Insurance Association of Hong Kong 香港意外保险公会 6UTdy1Qq>  
accident insurance scheme 意外保险计划 s4*,ocyBP  
accident year basis 意外年度基准 ^\;5O(9  
accommodation 通融；贷款 UNHHzTsr?  
accommodation bill 通融票据；空头票据 
tcZ~T  
accommodation party 汇票代发人 ggWfk  
account balance 帐户余额；帐户结余 dDn:^)  
account book 帐簿 6=D;K.!  
account collected in advance 预收款项 *a4eL [  
account current book 往来帐簿 U^I'X7`r  
account of after-acquired property 事后取得的财产报告 0>Nq$/!  
account of defaulter 拖欠帐目 Vy VC#AK,  
account payable 应付帐款 N\$6R-L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 nXjUTSGa)  
account receivable 应收帐款 `MS=/xE  
account receivable report 应收帐款报表 HF:PF"|3  
account statement 结单；帐单；会计财务报表 $fO*229As  
account title 帐户名称；会计科目 4)z](e$  
accountant's report 会计师报告 Q2uE_w`B  
Accountant's Report Rules 会计师报告规则 V2X(f6v  
accounting and auditing procedure 会计与审计程序；会计与核数程序 7y3; F7V  
Accounting Arrangements 《会计安排》 *!kg@ _0K  
accounting basis 会计基础 sa($3`d  
accounting by Official Receiver 破产管理署署长呈交的帐目 *bK@A2`  
Accounting Circular 《会计通告》 ,#6\:i  
accounting class 会计类别 *G4;  
accounting date 记帐日期；会计结算日期 0v?,:]A0E  
accounting for money 款项核算 ,v+SD\7|  
Accounting Officer 会计主任 WfVie6  
accounting period 会计报告期；会计期 Z^3Risi  
accounting policy 会计政策；会计方针 [z9i v~  
accounting practice 会计惯例 ?CC6/bE-{  
accounting principle 会计准则 TMrmyvv  
accounting record 会计记录  '}=M~
 
accounting report 会计报告 pOXEM1"2A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qZ.\GHS  
Accounting Society of China 中国会计学会 Y|L57F  
accounting statement 会计报表 ([|M,P6e)U  
accounting system 会计制度；会计系统 qJsEKuOs  
accounting transaction 会计事项；帐务交易 ,??|R`S  
accounting treatment 会计处理 N C&1l]  
accounting year 会计年度 4$rO,W/&0  
accretion 增值；添加 =/;(qy9.-R  
accrual 应计项目；应累算数目 s.U p<Rw  
accrual basis 应计制；权责发生制 o/xE O=AW  
accrual basis accounting 应计制会计；权责发生制会计 pI4<` K  
accrue 应累算；应计 V& m\  
accrued benefit 应累算利益 ()Z$j,2  
accrued charges 应计费用 ]cD!~nJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 l)Hu.1~  
accrued expenses 应累算费用 RXDk8)^  
accrued interest payable 应付利息；应计未付利息 w,&RHQB  
accrued interest receivable 应收利息；应计未收利息 N'StT$(  
accrued right 累算权益 TBzM~y  
accruing profit 应累算的利润 ^AN9m]P  
accumulated fiscal reserve 累积财政储备 _\6-]   
accumulated profit 累积利润；滚存溢利 jB;+tDC!Co  
accumulated reserve 累积储备 %AFy{l
  
accumulation of surplus income 累积收益盈余 bYz:gbs]4|  
acquired assets 既得资产 7%tn+  
acquisition 收购；购置；取得 sYL+;(#t  
acquisition cost 购置成本 =J,:j[D(  
acquisition expenses 购置费用 z'm;H{xf  
acquisition of 100% interest 收购全部股权 l6~eb=u;9g  
acquisition of control 取得控制权 d@<XR~);  
acquisition of fixed assets 购置固定资产 Ok@5`?08  
acquisition of shell “买壳” R*U>
T$  
acquisition price 收购价 RK,~mXA  
act of God 天灾 Z7Kc`9.0|  
acting partner 执事合伙人 5R4 dN=L*1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9M6&+1XE  
active partner 积极参与的合伙人 8447hb?W$  
active trading 交投活跃 @RC_Ie=#)  
actual circulation 实际流通 A U]
(pXK;  
actual cost 实际成本 LakP'P6`E  
actual expenditure 实际开支；实际支出 @RjLDj+)S  
actual income 实际入息；实际收入；实际收益 v{9eEk1  
actual market 现货市场 m{g{"=}YR  
actual price 现货价；实际价格 `c icjA@~  
actual profit 实际利润 5)vXmAD/0  
actual quotation 实盘；实际价位；实际报价 l"+=z.l6;  
actual year basis 按实际年度计算 bvoR?D\-"  
actuals 实货 x
n-n{U"  
actuarial investigation 精算调查 C$P3&k#W  
actuarial principle 精算原则 8ydOS  
actuarial report 精算师报告 6l4l74  
Actuarial Society of Hong Kong 香港精算学会 ]k hY8it  
actuarial valuation 精算师估值 }*%
%GPJ  
actuary 精算师 09F
r1PL  
ad referendum agreement 暂定协议；有待覆核的协定 7-^d4P+|g  
ad valorem duty 从价税；按值征税 Ne=D$o  
ad valorem duty system 从价税制 gG}<l ':  
ad valorem fee 从价费 0@ -LV:jU  
ad valorem tariff 从价关税 ` p)#!  
additional allowance 额外免税额 M*x_1h5n  
additional amount for unexpired risk 未过期风险的额外款额 'F@'4[uda  
additional assessable profit 补加应评税利润 *StJ5c_kg2  
additional assessment 补加评税 U@9n7F  
additional commitment 额外承担 6 R!0
v8  
additional commitment vote 额外承担拨款 8?PNyO-Wt5  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gw H6r3=y(  
additional dependent parent allowance 供养父母额外免税额 =0Nd\  
additional provision 额外拨款 ,QK>e;:Be  
additional stamp duty 附加印花税 q|~9%Pujg  
additional tax 补加税罚款；补加税款 EprgLZ1B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qZ4DO*%b3  
adjudged bankrupt 被裁定破产
H)
5]K9D  
adjudicated bankrupt 裁定破产人 )T^hyi$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 P63f0F-G  
adjudication of bankruptcy 裁定破产；宣告破产 O@l`D`  
adjudication of insolvency 裁定无力偿还债务 *_ "j"{  
adjusted actual 经调整的实数；调整后的实数 pvX\kX3}  
adjusted current assets 经调整的流动资产；调整后的流动资产 6,!]x>B  
adjusted figure 经调整的数字；调整后的数额 )msqt!Ev  
adjusted liabilities 经调整的负债；调整后的负债 :5ji.g* 0  
adjusted loss 经调整的亏损；调整后的亏损 Q@2Smtu~c  
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 x{=ty*E  
adjusted profit 经调整的利润；调整后的利润 us/x.qPy2  
adjusted surplus 经调整的盈余额；调整后的盈余额 n04Zji(F@  
adjusted value 经调整的价值；调整后的价值 7y:J@fh<  
adjustment 调整；修订；理算〔保险〕 3N;X|pa  
adjustment centre 调剂中心 _W$4Qn+f  
adjustment lag 调整过程的时间差距；调整时差 "Li"NxObCA  
adjustment mechanism 调整机制 -Z @cj  
adjustment of loss 亏损调整 ]g:VvTJ;?  
adjustment process 调整过程；调整程序 uoF9&j5E@Z  
adjustment range 调整幅度 .uhP(  
administered exchange rate 受管制汇率 /Qbt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n84*[d}t  
administration expenses 行政费用 #SO9e.yhI  
administration fee 手续费；行政费 <h(tW  
administration in bankruptcy 破产管理 (|S e+Y#e,  
administration order 遗产管理令 d8av`m  
administrator 管理人；遗产管理人 z7NaW e  
administrator of the estate 遗产管理人 f7mI\$CN  
admission of debt 债项承认书 NO'-HKHj  
admission of proof 接纳债权证明 [~x Ql  
advance 放贷款项；垫付款项；预支款项；预付款项 ,<%],-Lt[  
advance account 暂支帐目；预付款帐户 O<fbO7.-  
advance compensation 预付补偿金 9'}m797I'  
advance from shareholder 股东垫款 ^!=+$@<  
advance pending reimbursement 预支以待日后付还 4PNl3N3,n  
advanced economy 先进经济体系 xK /NzVt  
advancement 预付；预付财产 "S1+mSW>  
advances warrant 垫款令 18F7;d N8  
advancing 贷出 iMF:~H-Yq#  
adverse balance 逆差 |Kb-oM&^#  
adverse exchange 逆汇 H1+
G:TM  
advertisement addressed to shareholders 在报章刊登的致股东通告 sq*sbdE  
advice for collection 托收通知书 kFeuKSa^d  
advice of drawing 提款通知书；汇票通知书 hMdsR,Iq  
advice of payment 付款通知 k5|h8%h8  
Advisory Committee [Securities and Futures Commission] ] OR]  
谘询委员会〔证券及期货事务监察委员会〕 A07FjT5w8  
Advisory Committee on Diversification 经济多元化谘询委员会 E:#VS~  
affidavit 誓章；遗产申报誓章 7,Nd[ oL*7  
affidavit of no receipt 述明无收款的誓章 wF}/7b54  
affiliate 联号；联营公司；附属公司 V0"UFy?i  
affiliated company 附属公司；联号；联营公司 JWC{"6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !YCYmxw#  
affordability 负担能力 L[D}pL=  
African Development Bank [AfDB] 非洲开发银行 !x[+rf  
after-acquired property 事后取得的财产 D/rKqPp|!  
after-hours dealing 市后交易 {um~]  
after-tax profit 税后盈利；税后利润；税后溢利 Y
8(g8RN  
agency agreement 代理协议 dKhDO`.s  
agency expenses 代理机构的开支 Y!}BmRLh2  
agency fee 代理费 {R\"x|  
Agency Law 《代理法》 aabnlOVw  
agent 代理人；承销人 5ZUqCl(PX)  
agent of company 公司代理人 8 "|')f#  
agent's fee 代理人费；经纪费 dnH?@K  
aggregate 总计；总数；总体数字 %*zgN[/w  
aggregate amount 总款额；总额 gFJd8#6t  
aggregate assets and liabilities 总体资产与负债 RaKL KZn  
aggregate at constant price 按固定价格计算的总体数字 d.sxB}_O  
aggregate demand 总需求 1jO/"d.8n  
aggregate gross position 总持仓量 p^^
E(<2  
aggregate limit 总限额 a~WtW]  
aggregate of salaries tax 合计薪俸税 c1Xt$[_  
aggregate performance 总体表现；总体业绩 0fwo8NgX  
aggregate supply 总体供应 (eF
HMRMv~  
aggregate surplus 总盈余 NJwcb=*  
aggregate total 整体总额 Y ~xcJH  
aggregate value 总值；合计价值 c=h{^![$  
aggregated basis 合计基准 %\2 ll=p1  
aggregated net chargeable income 合计应课税入息实额 )FYz*:f>&  
aggregation 合并计算；合计；总和 NbSkauF~b  
aggregation of incomes of husband and wife 夫妇入息合并计算 nz~3o
  
aggregation of property 财产的总和 =T!i
M2  
agio 差价；贴水 U8;k6WT|  
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》 C([TolZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]&jXD=a"  
《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》 |s+y]3-_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C&D!TR!K  
《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》 X*/jna"*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ZU5hHah.t  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7jvf:#\LtL  
agreement for a settlement 授产协议 [YLaRr  
agreement for assignment 转让协议 ['Hl$2 j  
agreement for sale 售卖协议；买卖协议 D`V03}\-  
agreement for sale and purchase 买卖协议 k&
2U&  
agreement for the payment of interest 支付利息协议 -$>R;L  
agreement for the repayment of money 还款协议 +m^ gj:yL  
agreement of reinsurance 再保险协议 QQj)"XJ29  
Agricultural Bank of China 中国农业银行 Y7{IF X  
air passenger departure tax 飞机乘客离境税 K]1A,Q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 mY+Jju1  
airport tax 机场税
km|;T!  
alcohol duty 酒精税 q{nNWvL  
alienation 让与；让渡；转让 /q0[T{Wz$  
alimony 生活费；赡养费 M|w;7P}  
All Ordinaries Index [AOI] 所有普通股指数 P|Dw+lQj  
all risks 全险；综合险 (3C::B=  
All Sales Record for Stock Market 《股票市场成交报告》 S=*rWh8)%<  
Allied Capital Resources Limited 新联财务有限公司 7LbBS:@3z_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 hQv~C4Wfrf  
allocation letter 拨款信件 79^Y^.D  
allocation of fund 分配款项；预留款项 Usx8 U  
allocation of profit 利润分配；溢利分配 N`h,2!(j  
allocation warrant 拨款令 :<r.n "  
allotment 分配；配股 IQAV`~_G  
allotment notice 股份配售通知；配股通知 +
mIO*UQi  
allotment of shares 股份分配 v[E*K@6f  
allowable 可获宽免；免税的 4"nb>tA  
allowable business loss 可扣除的营业亏损 tURjIt,I  
allowable expenses 可扣税的支出 j'R{llZW  
allowance 免税额；津贴；备抵；准备金 kI<;rP1S|  
allowance for debts 债项的免税额 J^m#984  
allowance for depreciation by wear and tear 耗损折旧免税额 E_[|ZrIO&*  
allowance for funeral expenses 殡殓费的免税额 dkVF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rVB,[4N  
allowance for repairs and outgoings 修葺及支出方面的免税额 W2?6f:  
allowance to debtor 给债务人的津贴 /zJDQ'k0  
alteration of capital 资本更改 JR] /\(  
alternate trustee 候补受托人 l 8qCg/ew  
amalgamation 合并 '[Ap/:/UY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .76T<j_  
ambit of charges 征税范围；收费范围 d}2tqPya  
amended valuation 经修订的估值 !<BJg3  
American Commodities Exchange 美国商品交易所 >slD.rb]  
American Express Bank Limited 美国运通银行 S~X&^JvT  
American Stock Exchange 美国证券交易所 ~)xg7\k  
amortization 摊销 M=:!d$c  
amount due from banks 存放银行同业的款项 Ta8;   
amount due from banks abroad 存放海外银行同业的款项 -.<fGhmU  
amount due from holding companies 控股公司欠款 ce7$r*@!  
amount due from local banks 存放本港银行同业的款项 +L03.rf  
amount due to banks 银行同业的存款 va 7I_J  
amount due to banks abroad 海外银行同业的存款 jeXP|;#Una  
amount due to holding companies 控股公司存款 C,r[H5G#  
amount due to local banks 本港银行同业的存款 a|?&  
amount due to outport banks 外埠银行同业的存款 Jh`Pq,B:  
amount for note issue 发行纸币的款额 dCc"Qr[k  
amount of bond 担保契据的款额 ur
7sf$  
amount of consideration 代价款额 "*UN\VV+s  
amount of contribution 供款数额 LS;j]
!CU  
amount of indebtedness 负债款额 1?%Q"*Y&  
amount of principal of the loan 贷款本金额 ;n]GHqzY_  
amount of rates chargeable 应征差饷数额 x8x8T$  
amount of share capital 股本额 <q\OREMsq  
amount of sums assured 承保款额 69/aP=  
amount of variation 变动幅度 Se~<Vpo  
amount of vote 拨款数额 Ck.LsL-  
amount payable 应付款额 rHYSS0*3  
amount receivable 应收款额 G8AT] =  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 paCC'*bv  
analysis 分析 Jy<hTd*q  
ancillary risk 附属风险 oHh~!#u  
annual account 周年帐目；周年帐目报表；年度决算；年结 b* (~8JxZ  
annual accounting date 年结日期 nYy%=B|>  
annual allowance 每年免税额；年积金；年度津贴；年津 f4[fXP;A  
annual balance 年度余额 M:TN^ rA|  
annual disposable income 每年可动用收入 0>{&8:  
annual estimates 周年预算 Ad7N'1O  
annual fee 年费 A.-j5C4  
annual general meeting 周年大会 jR1t&UD3Y  
annual growth rate 年增率；每年增长率 '^mCLfo0}  
annual long-term supplement 长期个案每年补助金 9|BH/&$  
annual pensionable emolument 可供计算退休金的年薪 d ?Uj3G  
annual report 年报 <KY \sb9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @2(7 ZxI  
annual return 周年报表；周年申报表；每年报税表格 [l# 8}dy  
Annual Return Rules 《周年报表规则》 [u*-~(  
annual review of consumer prices 每年消费物价回顾 0ndk=V  
annual roll-forward basis 逐年延展方式 .h c-uaL  
annual salary 年薪 3T1t !q4/5  
annual statement 年度报表；年度决算表 m{#?fR=9  
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 ;|yd}q=p  
annuitant 年金受益人 J n>3c  
annuity 年金 P'}WmE'B}F  
annuity contract 年金合约 >%6a$r~@  
annuity on human life 人寿年金 ]cQYSN7!SY  
antecedent debt 先前的债项 ({&\~"  
ante-dated cheque 倒填日期支票 Y6W#uiqk  
anticipated expenditure 预期开支 JJC YM  
anticipated net profit 预期纯利 xD.Uh}:J  
anticipated revenue 预期收入 X 8/9x-E_  
anti-inflation measure 反通货膨胀措施 2><=U7~  
anti-inflationary stance 反通货膨胀立场 /6fa 7;  
apparent deficit 表面赤字 2bv/-^  
apparent financial solvency 表面偿债能力 R;d)I^@  
apparent partner 表面合伙人 TwfQq`  
application for personal assessment 个人入息课税申请书 !V.2~V[^M  
application of fund 资金应用 =1ltX+   
application to release as liquidator and to destruct the books of accounts and documents lKVV*RR}  
申请免除清盘人职务及毁灭帐簿与文件 G.{)#cR  
appointed actuary 委任精算师 xgp 6lO[  
appointed auditor 委任核数师；委任审计师 ;D8175px;  
appointed trustee 委任的受托人 &[yW}uV<7  
appointer 委任人 7=3'PfS  
apportioned pro rata 按比例分摊 |-)2 D=P  
apportionment 分配；分摊 3[{RH*nHD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *C~$<VYI  
apportionment formula 分摊方程式 mv,p*0  
apportionment of estate duty 遗产税的分摊 sh#hDU/</  
appraisal 估价；评估 \:mZ)f3K=  
appreciable growth 可观增长 TKH!,Ow9A  
appreciable impact 显着影响 %>io$o  
appreciable increase 可观增长 L.ML0H-  
appreciation 增值；升值 ^WF/gup\hS  
appreciation against other currencies 相对其他货币升值 Q$bi:EyJXc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1`& Yg(  
appreciation tax 增值税 JX)%iJq#  
appropriation 拨款；拨用；拨付 wjzR 8g0bQ  
appropriation account 拨款帐目 Qr.SPNUFK  
Appropriation Bill 拨款法案 Uf,fd  
appropriation-in-aid system 补助拨款办法 l@W1bS  
approved assets 核准资产 *DD
qa?gQb  
approved basket stock 认可一篮子证券 b}APD))*H!  
approved budget 核准预算 HpKF7oJ'N  
approved charitable donation 认可慈善捐款 7jS`4,  
approved charitable institution 认可慈善机构 HuI?kLfj\  
approved currency 核准货币；认可货币 UwtLvd  
approved estimates 核准预算 5mqwNAv  
approved estimates of expenditure 核准开支预算 N+N98~Y`P  
approved overseas insurer 核准海外保险人 Dve+ #H6N  
approved overseas trust company 核准海外信托公司 "L9yG:  
approved pooled investment fund 核准汇集投资基金 xfzGixA  
approved provident fund scheme 认可公积金计划 < C1Jim  
approved provision 核准拨款 [,a2A  
approved redeemable share 核准可赎回股份 dy' J~Eo7  
approved regional stock 认可地区性证券
O~*`YsL9  
approved retirement scheme 认可退休金计划 X~2L  
approved subordinated loan 核准附属贷款 b# |  
arbitrage 套戥；套汇；套利 gm8FmjZtf  
arbitrageur 套戥者；套汇者 'kb|!  
arbitrary amount 临时款项 -\|S=< g  
arrangement 措施；安排；协定 5 (cgHr"  
arrears 欠款 EEJ OJ<  
arrears of pay 欠付薪酬 lKSd]:3Xm  
arrears of revenue 逾期未收税款；逾期未收的帐项 S_ER^Pkg  
articles of association 组织章程；组织细则；组织章程细则 }K.2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 59MpHkr  
ascertainment of profit 确定利润 #?_8 *?  
"Asia Clear" “亚洲结算系统” V44M=c7E  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 DG-XX.:z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]jRaR~[UN  
Asian Development Fund [ADF] 亚洲发展基金 B:]%Iu|  
Asian dollar bond 亚洲美元债券 PZ.q  
Asian dollar market 亚洲美元市场 WKvG|YRDq  
Asian dollar rate 亚洲美元利率 zL@FN sYVM  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "i^< H  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `^mY*Cb e  
asked price 沽盘；喊价；索价；卖方报价 BM>'w,$KL  
assessable income 应评税入息 Q<O(Ix  
assessable loss 应评税亏损 $6DA<v^=z  
assessable profit 应评税利润 &YOks.k  
assessable value 应评税值 7#[8td  
assessed profit 估定利润 *l.tsICmbP  
assessed value 经评估价值 @,Kl"i;  
assessment 评税；评定；估价；评税单 |*5HNP  
assessment number 评税编号；估价编号 efrVF5,y?  
assessment of additional tax 补加税评税 xT8pwTO  
assessment of performance 业绩评估；实绩评价 Z=.$mFE\  
Assessor 评税主任 yt[vd8O'c  
asset price bubbles 资产价格泡沫 e.'6q ($3  
asset-backed securities 具资产保证的证券 !mIr_d2"  
assets accretion 资产增值 jU2vnGw_  
assets and liabilities 资产与负债 MO-7yp:K  
assets betterment statement 资产递增表；资产改进表 }UzRFIcv  
assets lending 实物放款；有抵押贷款 w!--K9  
assets of the company passing on the death 死者去世时转移的公司资产 6k
+4R<  
assets pledged as security for liabilities 用作负债抵押的资产 WlHK  
assets portfolio 资产投资组合 X:kr$  
assets price 资产价格 &|YJ?},  
assets quality 资产质素 |kc#=b@l  
assets realization 资产变现 sNHxUI  
assets refinancing arrangement 资产再集资安排 FQe82tfV+  
assets securitization 资产证券化 ;6655C  
assets situated outside Hong Kong 在香港以外地方的资产 ~cH3RFV  
assets stripping 削减资产；拆卖资产 5DS'22GW`  
assets value 资产值 htu(R$GSM  
assignee 承让人 $d\>^Q  
assignment 转让；转让书；转让契 J e"~/+  
assignment of interest 权益转让 4N[KmNi<  
assignment of letters patent and trade mark 专利证书及商标转让 i(mQbWpN  
assignment of property 物业转让；物业转让书 4apaUP=Jp  
assignment right 转让权 Ka/*Z4"  
assignor 转让人 d1BE;9*/7  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~5]%+
G  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <,+nS%a  
associate member 附属会员 &xLCq&j
1  
associated body corporate 相联法人团体 Op5S
'  
associated company 相联公司；联属公司 ?2nF1>1  
associated corporation 相联法团 x2h5,.K  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }8eu 9~  
公认会计师公会〔英国〕 {?RVw`g&f  
Association of Futures Exchange Brokers 香港期货经纪协会 R5& R~1N  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !4mg
]~G  
association of underwriters 承保人组织 <! Z06  
assumption of control 接管 %3Tz%>n  
assurance 担保；保险；转易；转易书 ;"w?@ELE  
assurance of interest 权益的转易 jxqKPMf>@%  
at 19XX price 按一九ＸＸ年价格计算 x%RG>),U  
at a discount 按赔价计算；按贴水价格计算；打折扣 uW0Dm#  
at a premium 按溢价计算；按升水价格计算 d}^G790  
at call 通知付款；按通知 AMre(lgh  
at constant market price 按固定市价计算 W,fXHYst  
at constant price 按固定价格计算 ?aWMU?S  
at cost 按成本计算 TGH"OXV*@  
at current market price 按当时市价计算；按现时市价计算 )%wNVW 0C  
at current price 按当时价格计算；按现时价格计算 2+=:pc^  
at factor cost 按要素成本计算；按生产要素成本计算 %EEQ^lm  
at money-of-the-day price 按付款当日价格计算 ZG$PW<73~  
at or better 按指定或较佳价位〔买卖指令〕 u:w  
at par 按面值计算；平价 Ohn?>qQ  
at sight 见票即付 d;hv_
h  
at the close 按收市盘 s2`Qh9R  
at the opening 按开市盘 -*[:3%  
attestation 见证；见证条款 _lMSW6  
at-the-money option 平价期权 D~b_nFD  
attorney 受权人；受托代表人 ;Q>+#5H6F8  
attornment 新拥有人承认书 y8j6ttQv=t  
attributable profit 可归属利润 e#odr{2#4u  
attributable share value 可归属股份价值 vH
XCT?FuG  
Auckland Stock Exchange 奥克兰证券交易所 _b"K,[0o  
auction 拍卖 4l'`q+^-  
auctioneer 拍卖商 Xv<K>i>k  
audit 审计；核数 I7XJPc4}   
Audit Commission 审计署 W2BZG(dm  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]sZ! -q'8  
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〕 Seh(G  
audit review 帐目审查 ]Ns)fr6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 xG WA5[YV  
audited account 审计帐目；经审计的帐目 2D2} *);eW  
audited annual account 经审计的周年帐目 x@3" SiC  
audited balance sheet 经审计的资产负债表 T#.pi@PF>  
auditor 核数师；核数主任；审计师  7 T  
auditor's certificate 核数师证明书；审计师证明书 5m2f\^U  
auditor's report 核数师报告；审计师报告 j;BlpRD}  
Aussie bond 澳元债券 Y/ I32@  
austerity budget 紧缩预算 k}0b7er=R  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "1Y'VpKm(~  
Australia All Ordinaries Index 澳洲所有普通股票指数 yT-qT_.  
Australian Dollar [AUD] 澳元 s63!]LDr  
Australian Options Market 澳大利亚期权市场 [H@71+_Q  
Australian Securities Commission 澳洲证券事务监察委员会 w:+&i|H>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 d_7hh  
Australian Stock Exchange 澳大利亚证券交易所 IictX"3lh  
Austrian Schilling [ATS] 奥地利先令 ,c,@WQ2
:-  
authentication 认证；鉴证 P
iN^/#D  
authority to purchase 委托购买证；委购书 uN4e n,  
authorization 认可；核准；授权；授权书 ]d~2WX Y  
authorization by direction 指示授权 89x;~D1  
authorization by instruction 指令授权 ?$#P =VK  
authorization by warrant 令状授权 UM<!bNz`  
authorization of unit trust 单位信托的认可 8j)*T9  
authorized agent 指定代理人 8"}8Nrb0  
authorized capital 法定资本 8.:WMH`  
authorized clerk 出市员 C6'K)P[p  
authorized dealer 认可交易商 {fJCj152.  
authorized financial institution 认可财务机构 o Vpq*"  
authorized fund 认可基金 qTSe_Re  
authorized fund house 获授权的基金公司；认可基金公司 m/3,;P.6  
authorized institution 认可机构 66-tNy  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `|2g&Vn  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c2gi3  
authorized insurer 获授权保险人；获认可承保人 %j@@J\G!  
authorized investment 特准投资项目 t:"3MiM=c  
authorized person 获授权人 hp`ZmLq/[  
authorized representative 获授权代表 jyB Ys& v  
authorized share capital 法定股本 DTlId~Dyq  
automated quotation system 自动报价系统 ( 8X^pL  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uUb`Fy9  
自动交易系统〔香港期货交易所有限公司〕 H?rCIS0  
automatic adjustment mechanism 自动调整机制 yy Y\g  
automatic adjustment system 自动调整系统 O(6j:XD  
Automatic Clearing House 自动票据交换所 Y/sZPG}4  
automatic exchange rates accumulation system 自动化汇率累集系统 03c8VKp'p  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8S7#tb@3  
automatic teller machine [ATM] 自动柜员机 K#Zv>x!to  
autopay 自动转帐 iK=QP+^VN  
available assets 可用资产 qOy0QZ#0  
available fiscal reserve 现存财政储备 [ ebk u_  
available profit 可用利润 \CX6~  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 adPd}rt;  
average 平均；平均数；海损 L2=:Nac  
average basic salary 平均基本薪金 h5(OjlMC  
average consumer expenditure 平均消费开支；一般消费开支 hr!'  
average cost 平均成本 =*R6O,  
average cost of land production 增辟土地平均成本 _+.JTk  
average daily turnover 平均每日成交额 a7685Y  
average daily wage rate 平均每日工资率 j^%N:BQ&  
average expenditure pattern 平均开支模式 \ef:H&r  
average growth rate 平均增长率 b:cy(6G(  
average net fixed assets 固定资产平均净值 BOWO
H  
average of relatives 相对价格平均数 %/ctt_p0x  
average price 平均价格 B77`azwF  
average propensity to consume 平均消费倾向；一般消费倾向 loC~wm%Ql  
average propensity to save 平均储蓄倾向；一般储蓄倾向 D^gS.X^  
average rate 平均率 [X91nUz#  
average revenue 平均收入；平均收益 _N=f&~T  
average stock 平均库存；平均存货 Nv^byWqu  
average yearly rent 平均年租 Ra"hdxH  
avoidance of double taxation 避免双重课税 5YneoM]Q  
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 R1
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