一些有用的会计术语(也不知道发的地方对不对)A

A: fMIKA
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A share Ａ股；甲类股份 Jc,{n*  
abatement of tax 减税；减扣免税额 QW6\~l 4  
ABN AMRO Bank N.V. 荷兰银行 z=a{;1A  
above-the-line expenditure 线上项目支出；经常预算支出 WHvxBd  
above-the-line receipt 线上项目收入；经常预算收入 zP#%ya:I  
ABSA Asia Limited 南非联合亚洲有限公司 ;T?4=15c  
absolute change 绝对数值变更 J2Eb"y>/;  
absolute expenditure 实际开支 ,XmyC7y<  
absolute guideline figure 绝对准则数字 }~$96|J  
absolute interest 绝对权益 9 e0Oj3!B  
absolute order of discharge 绝对破产解除令 &HYs^|ydrr  
absolute profit margin 绝对利润幅度 Zn"1qLPF  
absolute value 实值；绝对值 I:,D:00+  
absolutely vested interest 绝对既得权益 "ju0S&  
absorbed cost 已吸收成本；已分摊成本 tJ@5E^'4  
absorption 吸收；分摊；合并 X00!@ ^g  
absorption rate 吸收率；摊配率；分摊率 tS&rR0<OW  
ACB Finance Limited 亚洲商业财务有限公司 $.-\2;U  
acceptable form of reciprocity 合理的互惠条件 3*$)9'  
acceptable rate 适当利率；适当汇率 ,MdK "Qa>  
acceptance agreement 承兑协议 VJ$UpqVm  
acceptance for honour 参加承兑 BjIKs~CT  
acceptor 承兑人；接受人；受票人 ay,E!G&H  
acceptor for honour 参加承兑人 J\x.:=V  
accident insurance 意外保险 l-RwCw4f  
Accident Insurance Association of Hong Kong 香港意外保险公会 "=9kX`(1y  
accident insurance scheme 意外保险计划 #iAEcC0k5  
accident year basis 意外年度基准 Ff@Cs0R  
accommodation 通融；贷款 XB'PE
vh8  
accommodation bill 通融票据；空头票据 'vUx4s  
accommodation party 汇票代发人 l gzA) (  
account balance 帐户余额；帐户结余 hIv8A_>@`  
account book 帐簿 f/6,b&l,  
account collected in advance 预收款项 1y($h<  
account current book 往来帐簿 W6 U**ir.  
account of after-acquired property 事后取得的财产报告 [:(
^n0%  
account of defaulter 拖欠帐目 o0'!u  
account payable 应付帐款 Au-h#YV  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~t-!{F  
account receivable 应收帐款 Vy7o}z`  
account receivable report 应收帐款报表 eAD
uk!Iq  
account statement 结单；帐单；会计财务报表 j"c30AY  
account title 帐户名称；会计科目 @?r[ $Ea1M  
accountant's report 会计师报告  N\9Wxz$  
Accountant's Report Rules 会计师报告规则 mE}@}@(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^N\$oV$  
Accounting Arrangements 《会计安排》 HM(S}>  
accounting basis 会计基础 Gn8'h TM  
accounting by Official Receiver 破产管理署署长呈交的帐目 n6Qsug$z  
Accounting Circular 《会计通告》 #[C=LGi  
accounting class 会计类别 _rU%DL?  
accounting date 记帐日期；会计结算日期 1SGLA"r  
accounting for money 款项核算 ,_(AiQK  
Accounting Officer 会计主任 K7CrRT3>6  
accounting period 会计报告期；会计期 IDIok~B=e  
accounting policy 会计政策；会计方针 M'D l_dx-  
accounting practice 会计惯例 "bC1dl<  
accounting principle 会计准则 ,=@%XMS  
accounting record 会计记录 M#7w54~b?M  
accounting report 会计报告 q/lQEfR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J>XMaI})U  
Accounting Society of China 中国会计学会 B<" `<oG@|  
accounting statement 会计报表 fT.GYvt`  
accounting system 会计制度；会计系统 *VPjBzcH  
accounting transaction 会计事项；帐务交易 <_N<L\  
accounting treatment 会计处理 ,'f^K!iA   
accounting year 会计年度 5v`[c+@F  
accretion 增值；添加 9cwy;au  
accrual 应计项目；应累算数目 |r%NMw #y  
accrual basis 应计制；权责发生制 G (o9*m1  
accrual basis accounting 应计制会计；权责发生制会计 /Qnq,`z  
accrue 应累算；应计 W#.+C6/  
accrued benefit 应累算利益 +'VSD`BR  
accrued charges 应计费用 cfP9b8JG  
accrued cumulative preference share dividend 应累算的累积优先股股息 "h'+!2mf  
accrued expenses 应累算费用 'fIoN%  
accrued interest payable 应付利息；应计未付利息 Ump$N#  
accrued interest receivable 应收利息；应计未收利息
dz>2/'  
accrued right 累算权益 6B=: P3Y  
accruing profit 应累算的利润 &{uj3s&C   
accumulated fiscal reserve 累积财政储备 D02(6|  
accumulated profit 累积利润；滚存溢利 1XpG7  
accumulated reserve 累积储备 =+z+`
ot  
accumulation of surplus income 累积收益盈余 };Oyv7D+b  
acquired assets 既得资产 MOia]5
 
acquisition 收购；购置；取得 Nm7YH@x*o  
acquisition cost 购置成本 9>6DA^
 
acquisition expenses 购置费用 N|@jHxy  
acquisition of 100% interest 收购全部股权 2Pm[ kD4E=  
acquisition of control 取得控制权 uSgR|b;R]  
acquisition of fixed assets 购置固定资产 >2t.7UhDI  
acquisition of shell “买壳” }Be;YIhG  
acquisition price 收购价 j"F?^0aR,Q  
act of God 天灾 _@5|r|P>  
acting partner 执事合伙人 nmuzTFs=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 [p+-]V  
active partner 积极参与的合伙人 9,wD  
active trading 交投活跃 -^aJ}[uaI  
actual circulation 实际流通 teKx^ 'c'  
actual cost 实际成本 ?:$\ t?e^  
actual expenditure 实际开支；实际支出 , UsY0YC  
actual income 实际入息；实际收入；实际收益 Fd86P.Df  
actual market 现货市场 ]?6Pt:N2  
actual price 现货价；实际价格 &.l^>#  
actual profit 实际利润 hGy[L3{  
actual quotation 实盘；实际价位；实际报价 DYDeb i6  
actual year basis 按实际年度计算 F1)5"7f  
actuals 实货 ,r8#-~A6,A  
actuarial investigation 精算调查 r@a]fTf  
actuarial principle 精算原则 YO'a
X  
actuarial report 精算师报告 }6_*i!68"U  
Actuarial Society of Hong Kong 香港精算学会 Lc#GBaJ  
actuarial valuation 精算师估值 2{Y~jYt{h  
actuary 精算师 Uc;~q-??#  
ad referendum agreement 暂定协议；有待覆核的协定 K0YQ b&*k  
ad valorem duty 从价税；按值征税 jQrj3*V  
ad valorem duty system 从价税制 |z7V1xF  
ad valorem fee 从价费 hp1+9vEN  
ad valorem tariff 从价关税 OUk"aAo  
additional allowance 额外免税额 -3K01p  
additional amount for unexpired risk 未过期风险的额外款额
-tZ~&1"  
additional assessable profit 补加应评税利润 GoLK 95"]  
additional assessment 补加评税 @jxP3:s  
additional commitment 额外承担 ^6On^k[|fw  
additional commitment vote 额外承担拨款 l0 8vF$k|d  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 02_+{vk!  
additional dependent parent allowance 供养父母额外免税额 ObfRwZh?q  
additional provision 额外拨款 w^"IR  
additional stamp duty 附加印花税 "ze-Mb  
additional tax 补加税罚款；补加税款 } J[Z)u  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 PU,%Y_xR  
adjudged bankrupt 被裁定破产 UCt}\IJ  
adjudicated bankrupt 裁定破产人 /go|r '  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )qRH?Hsb7  
adjudication of bankruptcy 裁定破产；宣告破产 Vel}lQD  
adjudication of insolvency 裁定无力偿还债务 16
ZyLt  
adjusted actual 经调整的实数；调整后的实数 `Gj(>z*  
adjusted current assets 经调整的流动资产；调整后的流动资产 dEZUK vo  
adjusted figure 经调整的数字；调整后的数额 q{ [!" ,  
adjusted liabilities 经调整的负债；调整后的负债 ]|-sZ<?<i  
adjusted loss 经调整的亏损；调整后的亏损 '451H3LC0  
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 b'W.l1]<-  
adjusted profit 经调整的利润；调整后的利润 Q
5^ #:uZ  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^TtL-|I  
adjusted value 经调整的价值；调整后的价值 Y4C<4L?  
adjustment 调整；修订；理算〔保险〕 P)l_ :;&  
adjustment centre 调剂中心 f"*k>=ETI  
adjustment lag 调整过程的时间差距；调整时差 &|<f|BMX  
adjustment mechanism 调整机制 iF9d?9TWl  
adjustment of loss 亏损调整 o! l Ykud  
adjustment process 调整过程；调整程序 VsJiE0'%  
adjustment range 调整幅度 :r>^^tGT!  
administered exchange rate 受管制汇率 pM^ZC  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :r(dMU3%  
administration expenses 行政费用 <5?pa3  
administration fee 手续费；行政费 o_1N "o%  
administration in bankruptcy 破产管理 kO5lLq
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administration order 遗产管理令 UE{$hLI?g  
administrator 管理人；遗产管理人 1ysQvz  
administrator of the estate 遗产管理人 ?-zuy US  
admission of debt 债项承认书 q3<kr<SP  
admission of proof 接纳债权证明 En:>c  
advance 放贷款项；垫付款项；预支款项；预付款项 6`@b@Kd  
advance account 暂支帐目；预付款帐户 F"bz<{  
advance compensation 预付补偿金 S,j. ?u*!  
advance from shareholder 股东垫款 f S[-K?K  
advance pending reimbursement 预支以待日后付还 &s(J:P$!  
advanced economy 先进经济体系 +fvD1xHI  
advancement 预付；预付财产 qJag>OY  
advances warrant 垫款令 m):*>o55  
advancing 贷出 Q~tXT_  
adverse balance 逆差 pCDN9*0/  
adverse exchange 逆汇 gW,hI>  
advertisement addressed to shareholders 在报章刊登的致股东通告 {#:31)P  
advice for collection 托收通知书 M.K^W`  
advice of drawing 提款通知书；汇票通知书 j*5IRzK1%0  
advice of payment 付款通知 $&=xw _  
Advisory Committee [Securities and Futures Commission] 8PzGUn;\  
谘询委员会〔证券及期货事务监察委员会〕 fZezDm(Q  
Advisory Committee on Diversification 经济多元化谘询委员会 6Cz O ztn  
affidavit 誓章；遗产申报誓章 qVKdc*R-  
affidavit of no receipt 述明无收款的誓章 @)BO`;*$fF  
affiliate 联号；联营公司；附属公司 WR3,woo  
affiliated company 附属公司；联号；联营公司 `sCn4-$8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |mP};&b  
affordability 负担能力 ^$50[  
African Development Bank [AfDB] 非洲开发银行 5Yhcnwdm!  
after-acquired property 事后取得的财产 BZ=I/L  
after-hours dealing 市后交易 {O9(<g  
after-tax profit 税后盈利；税后利润；税后溢利 8Z0x*Ssk  
agency agreement 代理协议 Z2gWa~dBC  
agency expenses 代理机构的开支 {nbT$3=Zt  
agency fee 代理费 <)p.GAZ  
Agency Law 《代理法》 F~8'3!<9  
agent 代理人；承销人 R0}1:1}$Sn  
agent of company 公司代理人 WFiX=@SS  
agent's fee 代理人费；经纪费 *68 TTBq(  
aggregate 总计；总数；总体数字 :{
2~s  
aggregate amount 总款额；总额 0|RofL&o  
aggregate assets and liabilities 总体资产与负债 wS);KLe3  
aggregate at constant price 按固定价格计算的总体数字 CVWT>M<  
aggregate demand 总需求 +rJ6DZ  
aggregate gross position 总持仓量 ~W[I  
aggregate limit 总限额 ~L"$(^/  
aggregate of salaries tax 合计薪俸税 !(rAI  
aggregate performance 总体表现；总体业绩 QXZyiJX}  
aggregate supply 总体供应 `XhH{*Q"X  
aggregate surplus 总盈余 `Bw]PO  
aggregate total 整体总额 "bIb?e2h9G  
aggregate value 总值；合计价值 Bl*}*S
PU  
aggregated basis 合计基准 ~%8P0AP  
aggregated net chargeable income 合计应课税入息实额 ]bJz-6u#:  
aggregation 合并计算；合计；总和 QJ3#~GYNr  
aggregation of incomes of husband and wife 夫妇入息合并计算 oX;.v9a  
aggregation of property 财产的总和 N^dQX,j  
agio 差价；贴水 HJ]xZ83pC  
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》 |L8 [+_m  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment V2ih/mh   
《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》 Xva(R<W7d<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment bAPMD  
《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》 G;3%k.{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7-``J#9=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VD$5 Djq  
agreement for a settlement 授产协议 1>OlBp  
agreement for assignment 转让协议 E=N$JM  
agreement for sale 售卖协议；买卖协议 Z^:_,aJ?  
agreement for sale and purchase 买卖协议 g#=<;X2  
agreement for the payment of interest 支付利息协议 >I|8yqbfm  
agreement for the repayment of money 还款协议 st;i
Gg  
agreement of reinsurance 再保险协议 dMH_:jb  
Agricultural Bank of China 中国农业银行 G
Ln=*Dh#  
air passenger departure tax 飞机乘客离境税 Tb$))O}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3)y1q>CQf  
airport tax 机场税 9h amxi  
alcohol duty 酒精税 q1T)H2S  
alienation 让与；让渡；转让 I&{T 4.B:U  
alimony 生活费；赡养费 s`jlE|jtN  
All Ordinaries Index [AOI] 所有普通股指数 l S)^8  
all risks 全险；综合险 {+WBi(=W  
All Sales Record for Stock Market 《股票市场成交报告》 w6i2>nu_O  
Allied Capital Resources Limited 新联财务有限公司 pM?~AYWb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 oI;ho6y)  
allocation letter 拨款信件 |n/;x$Cb  
allocation of fund 分配款项；预留款项 E{<#h9=>  
allocation of profit 利润分配；溢利分配 t,?,T~#9  
allocation warrant 拨款令 2%sZaM  
allotment 分配；配股 (dq_,LI  
allotment notice 股份配售通知；配股通知 o]q~sJVk6  
allotment of shares 股份分配 
u]Ku96!  
allowable 可获宽免；免税的 6sBt6?_T  
allowable business loss 可扣除的营业亏损 F:!6B bC  
allowable expenses 可扣税的支出 B/wD~xC?x  
allowance 免税额；津贴；备抵；准备金 HG;;M6  
allowance for debts 债项的免税额 hOwb   
allowance for depreciation by wear and tear 耗损折旧免税额 `(FjOd K  
allowance for funeral expenses 殡殓费的免税额 gsbr8zwG,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C2}y#AI  
allowance for repairs and outgoings 修葺及支出方面的免税额 v>]g="5}8  
allowance to debtor 给债务人的津贴 WT'-.UX m  
alteration of capital 资本更改 )Ka-vX)D@  
alternate trustee 候补受托人 J<0{3pZY  
amalgamation 合并 9wYm(7M6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wa8jr5/k"  
ambit of charges 征税范围；收费范围 8ttJ\m  
amended valuation 经修订的估值 %JM$]  
American Commodities Exchange 美国商品交易所 qWhW4$7x  
American Express Bank Limited 美国运通银行 Wx:v~/r  
American Stock Exchange 美国证券交易所 I=kqkuW  
amortization 摊销 ZaYiby@Ci  
amount due from banks 存放银行同业的款项 g8Ex$,\,  
amount due from banks abroad 存放海外银行同业的款项 ,Z~`aHhr  
amount due from holding companies 控股公司欠款 !T,<p   
amount due from local banks 存放本港银行同业的款项 x4I!f)8Q
 
amount due to banks 银行同业的存款 |dgiW"tUm  
amount due to banks abroad 海外银行同业的存款 F9 r5 Z  
amount due to holding companies 控股公司存款 h9QM nH'  
amount due to local banks 本港银行同业的存款 SaXt"Ju,AH  
amount due to outport banks 外埠银行同业的存款 Pvc)-A  
amount for note issue 发行纸币的款额 gD9C
A*  
amount of bond 担保契据的款额 !-lI<$S:  
amount of consideration 代价款额 N;3!oo4  
amount of contribution 供款数额 sfX~X/  
amount of indebtedness 负债款额 uOA/r@7I}S  
amount of principal of the loan 贷款本金额 juR>4SH  
amount of rates chargeable 应征差饷数额 uppa`addK  
amount of share capital 股本额 HPt3WBRzS;  
amount of sums assured 承保款额 V
W*%q0i-  
amount of variation 变动幅度 CtCReH03  
amount of vote 拨款数额 $`|hF[tv  
amount payable 应付款额 C~h#pAh  
amount receivable 应收款额 Qn$'bK2V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oJTEN}fL  
analysis 分析 k*C69  
ancillary risk 附属风险 l$gJ^Wf2gY  
annual account 周年帐目；周年帐目报表；年度决算；年结 A;;#]]48  
annual accounting date 年结日期 =3035{
\  
annual allowance 每年免税额；年积金；年度津贴；年津 nX (bVT4i  
annual balance 年度余额 }k VC]+  
annual disposable income 每年可动用收入 }dN\bb{#  
annual estimates 周年预算 j\>&]0-Iq  
annual fee 年费 ".>#Qp%  
annual general meeting 周年大会 GJB+]b-  
annual growth rate 年增率；每年增长率 u&l;\w  
annual long-term supplement 长期个案每年补助金 CH4Nz'X2  
annual pensionable emolument 可供计算退休金的年薪 6>WkisxG  
annual report 年报 jWUrw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 { 4j<X5V  
annual return 周年报表；周年申报表；每年报税表格 :zU4K=kR
 
Annual Return Rules 《周年报表规则》 ~!({Unt+'  
annual review of consumer prices 每年消费物价回顾 8WytvwB}  
annual roll-forward basis 逐年延展方式 c +]r  
annual salary 年薪 I0F[Z\U  
annual statement 年度报表；年度决算表 t\/H.Hb  
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 TgcCR:eL=  
annuitant 年金受益人 1'hpg>U  
annuity 年金 (]q ([e  
annuity contract 年金合约 <#:iltO  
annuity on human life 人寿年金 oO tjG3B({  
antecedent debt 先前的债项 %`bs<ZWT  
ante-dated cheque 倒填日期支票 %Ik5|\ob?  
anticipated expenditure 预期开支 (')t>B1Z  
anticipated net profit 预期纯利 ;j T{< Y  
anticipated revenue 预期收入 12 )  
anti-inflation measure 反通货膨胀措施 %1{S{FB  
anti-inflationary stance 反通货膨胀立场 q?j7bp]  
apparent deficit 表面赤字 %`$bQ
U  
apparent financial solvency 表面偿债能力 >J9Qr#=H2  
apparent partner 表面合伙人 E/H9
#  
application for personal assessment 个人入息课税申请书 @g[ijs\  
application of fund 资金应用 Ov(k:"N  
application to release as liquidator and to destruct the books of accounts and documents hWt_}'  
申请免除清盘人职务及毁灭帐簿与文件 Xn"#Zy_  
appointed actuary 委任精算师 #bd=G(o~6  
appointed auditor 委任核数师；委任审计师 1jx?zvE,  
appointed trustee 委任的受托人 OFohyy(  
appointer 委任人 $~8gh>`]  
apportioned pro rata 按比例分摊 &5HI   
apportionment 分配；分摊 yFAUD ro  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QO$18MBcc  
apportionment formula 分摊方程式 <@M5 C-hH  
apportionment of estate duty 遗产税的分摊 2_Lu0Yrg  
appraisal 估价；评估 Lj /^cx  
appreciable growth 可观增长 W(qK?"s2  
appreciable impact 显着影响 n!zB+hW  
appreciable increase 可观增长 ):Fg {7b]n  
appreciation 增值；升值 Wgf f+7k  
appreciation against other currencies 相对其他货币升值 9vi+[3s/=;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_&HFKpHQ  
appreciation tax 增值税 vmgd  
appropriation 拨款；拨用；拨付 jXx~5  
appropriation account 拨款帐目 %5L~&W}^"  
Appropriation Bill 拨款法案 l%V+]skS  
appropriation-in-aid system 补助拨款办法 fbI5!i#lz  
approved assets 核准资产 iw.F8[})  
approved basket stock 认可一篮子证券 -.)f~#8  
approved budget 核准预算 <e Y2}Ml  
approved charitable donation 认可慈善捐款 ~I")-2"B  
approved charitable institution 认可慈善机构 h/5V~ :)  
approved currency 核准货币；认可货币 T pCXe\W  
approved estimates 核准预算 rE"FN~9P  
approved estimates of expenditure 核准开支预算 <DMm [V{  
approved overseas insurer 核准海外保险人 $m)eO8S+  
approved overseas trust company 核准海外信托公司 qW3XA$g|j'  
approved pooled investment fund 核准汇集投资基金 +^J&x>5  
approved provident fund scheme 认可公积金计划 `_DA!  
approved provision 核准拨款 zq5N@dF  
approved redeemable share 核准可赎回股份 6oWFjeZ0  
approved regional stock 认可地区性证券 |s#,^SJ0  
approved retirement scheme 认可退休金计划 cm!vuoB~~  
approved subordinated loan 核准附属贷款 *k\;G?  
arbitrage 套戥；套汇；套利 L]YJ#5  
arbitrageur 套戥者；套汇者 hB'rkjt  
arbitrary amount 临时款项 9a:(ab'  
arrangement 措施；安排；协定 C^?/9\  
arrears 欠款 jz3f{~   
arrears of pay 欠付薪酬 3 JlM{N6+  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z%sTj6Th  
articles of association 组织章程；组织细则；组织章程细则 nF-l4=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B8wGWZ@  
ascertainment of profit 确定利润 5-4  
"Asia Clear" “亚洲结算系统” v%#@.D!)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 >d;U>P5.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 f!7fz~&Sh  
Asian Development Fund [ADF] 亚洲发展基金 ,jnaa(n  
Asian dollar bond 亚洲美元债券 V%*91t_  
Asian dollar market 亚洲美元市场 r{*Qsaw  
Asian dollar rate 亚洲美元利率 bz1`f>%l  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'Q*.[aJt  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 lNe5{'OrO  
asked price 沽盘；喊价；索价；卖方报价 "Z';nmv'N  
assessable income 应评税入息 f. h3:_r  
assessable loss 应评税亏损 $U&p&pgH=W  
assessable profit 应评税利润 .' v$PEy  
assessable value 应评税值 Gp_flGdGQ  
assessed profit 估定利润 i1{)\/f3  
assessed value 经评估价值 ^Ux.s Q  
assessment 评税；评定；估价；评税单 {Zs EYUP  
assessment number 评税编号；估价编号 [:izej(\  
assessment of additional tax 补加税评税 v)vogtAQa  
assessment of performance 业绩评估；实绩评价 (\'lV8}U  
Assessor 评税主任 E.B6u, Te  
asset price bubbles 资产价格泡沫 A'uubFRL2[  
asset-backed securities 具资产保证的证券 75h]#k9\  
assets accretion 资产增值  ?nJv f  
assets and liabilities 资产与负债 TPj,
4&|  
assets betterment statement 资产递增表；资产改进表 8XCT[X  
assets lending 实物放款；有抵押贷款 ZP:+'\&J  
assets of the company passing on the death 死者去世时转移的公司资产 uxX 3wY;M  
assets pledged as security for liabilities 用作负债抵押的资产 ^]/
V-!j  
assets portfolio 资产投资组合 '8^cl:X  
assets price 资产价格 iYW<qgz  
assets quality 资产质素 `/G9*tIR8g  
assets realization 资产变现 -lfbn=3  
assets refinancing arrangement 资产再集资安排 {rF9[S"h  
assets securitization 资产证券化 }_}LaEYAo  
assets situated outside Hong Kong 在香港以外地方的资产 xgsEe3|  
assets stripping 削减资产；拆卖资产 G[d]t$f=  
assets value 资产值 T7Y+ WfYh  
assignee 承让人
$|@-u0sv  
assignment 转让；转让书；转让契 ;iN[du  
assignment of interest 权益转让 1yS:`  
assignment of letters patent and trade mark 专利证书及商标转让 '^Q$:P{G?  
assignment of property 物业转让；物业转让书 /*6[Itm_h  
assignment right 转让权 ihct~y-9W  
assignor 转让人 ?5[$d{ Gjl  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !6 kn>447Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3z k},8fu  
associate member 附属会员 H-% B<7  
associated body corporate 相联法人团体 WxJaE;`Ige  
associated company 相联公司；联属公司 L'e|D=y  
associated corporation 相联法团 Nah\4-75&  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8yswi[  
公认会计师公会〔英国〕 R<r,&X?m  
Association of Futures Exchange Brokers 香港期货经纪协会 M3fTUCR  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 n482?Wp  
association of underwriters 承保人组织 n
bv}Q-C  
assumption of control 接管 7a4Z~r27/  
assurance 担保；保险；转易；转易书 8qUNh#  
assurance of interest 权益的转易 t#!AfTY$w  
at 19XX price 按一九ＸＸ年价格计算 .|:R#VW  
at a discount 按赔价计算；按贴水价格计算；打折扣 Jg&f.  
at a premium 按溢价计算；按升水价格计算 U*BI/wZ  
at call 通知付款；按通知 $GD Q1&Z  
at constant market price 按固定市价计算 wO]H+t  
at constant price 按固定价格计算 usU6,  
at cost 按成本计算 #=ko4?Wr(  
at current market price 按当时市价计算；按现时市价计算 }'p*C
$  
at current price 按当时价格计算；按现时价格计算 j^/^PUR  
at factor cost 按要素成本计算；按生产要素成本计算 z>*\nomOn=  
at money-of-the-day price 按付款当日价格计算 TQpR'  
at or better 按指定或较佳价位〔买卖指令〕 F\<{:wu   
at par 按面值计算；平价 ,9buI='  
at sight 见票即付 )'/xNR  
at the close 按收市盘 rj29$d?Y9  
at the opening 按开市盘 rLp0)Go  
attestation 见证；见证条款 <. V*]g/;  
at-the-money option 平价期权 Xk:_aJ  
attorney 受权人；受托代表人 a!&<jM  
attornment 新拥有人承认书 0|mCk  
attributable profit 可归属利润 ~qE:Nz0@  
attributable share value 可归属股份价值 Rf!$n7& \  
Auckland Stock Exchange 奥克兰证券交易所 CSzu$Hnq  
auction 拍卖 -c[fg+L9  
auctioneer 拍卖商 !^aJS'aq  
audit 审计；核数 cmp@Ow"c  
Audit Commission 审计署 Vzh\1cF  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] g]?QV2bX6  
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〕 Ki[&DvW:  
audit review 帐目审查 EiPOY'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 C jz(-018  
audited account 审计帐目；经审计的帐目 nKch:g  
audited annual account 经审计的周年帐目 ?0d#O_la3  
audited balance sheet 经审计的资产负债表 }gQnr;lv  
auditor 核数师；核数主任；审计师 $F@ ,,*  
auditor's certificate 核数师证明书；审计师证明书 5"L.C32  
auditor's report 核数师报告；审计师报告 s[t?At->  
Aussie bond 澳元债券 w*7wSP  
austerity budget 紧缩预算 Dd:48sN:Jq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 b}ODc]3  
Australia All Ordinaries Index 澳洲所有普通股票指数 (I#3![q  
Australian Dollar [AUD] 澳元 R E9`T  
Australian Options Market 澳大利亚期权市场  %d0BQ|  
Australian Securities Commission 澳洲证券事务监察委员会 }n k[WW  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !dwa. lZ&X  
Australian Stock Exchange 澳大利亚证券交易所 WFfn:WSWU  
Austrian Schilling [ATS] 奥地利先令 >%c>R'~h  
authentication 认证；鉴证 l(Uwci  
authority to purchase 委托购买证；委购书 rrs0|=  
authorization 认可；核准；授权；授权书 pvdCiYo1r  
authorization by direction 指示授权 50Ov>(f@7  
authorization by instruction 指令授权 /!pJ"@  
authorization by warrant 令状授权 \[]4rXZN0  
authorization of unit trust 单位信托的认可 N}'2GBqfU4  
authorized agent 指定代理人 I$ ?.9&.&  
authorized capital 法定资本 m :2A[H+  
authorized clerk 出市员 dTQW/kAHQ  
authorized dealer 认可交易商 ($,qxPOn  
authorized financial institution 认可财务机构 N@I=X-7nh|  
authorized fund 认可基金 TV?MB(mN  
authorized fund house 获授权的基金公司；认可基金公司 ey`E E/WV  
authorized institution 认可机构 n}8}:3"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $OaxetPH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {Lsl2@22  
authorized insurer 获授权保险人；获认可承保人 p<\7" SB=  
authorized investment 特准投资项目 ,HK-mAH   
authorized person 获授权人 ]}
9[ys  
authorized representative 获授权代表 ^K:-r !v^  
authorized share capital 法定股本 G54`{V4&s  
automated quotation system 自动报价系统 |+Tq[5&R  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?:i,%]zxC  
自动交易系统〔香港期货交易所有限公司〕 lPg?Fk7AP  
automatic adjustment mechanism 自动调整机制 -o@L"C>  
automatic adjustment system 自动调整系统 CrYPcvd6  
Automatic Clearing House 自动票据交换所 )< p ~  
automatic exchange rates accumulation system 自动化汇率累集系统  ^]?juL  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 R|]n;*y  
automatic teller machine [ATM] 自动柜员机 {vp*m:K  
autopay 自动转帐 [G"Va_A8  
available assets 可用资产 5Rae?*XH  
available fiscal reserve 现存财政储备 e. R9:  
available profit 可用利润 ggy9euWV  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 di37  
average 平均；平均数；海损 1YtK+,mz  
average basic salary 平均基本薪金 lLS7K8;4W  
average consumer expenditure 平均消费开支；一般消费开支 a:
F\4x=  
average cost 平均成本 M[QQi2:&  
average cost of land production 增辟土地平均成本 {=ATRwUL  
average daily turnover 平均每日成交额 (P-$tHt  
average daily wage rate 平均每日工资率 y N,grU(  
average expenditure pattern 平均开支模式 @iN"]GFjS  
average growth rate 平均增长率 -]Q\G  
average net fixed assets 固定资产平均净值 YRU95K[  
average of relatives 相对价格平均数 N{uVh;_  
average price 平均价格 plM:7#eA  
average propensity to consume 平均消费倾向；一般消费倾向 ,OFNV|S$  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ]l,,en5V  
average rate 平均率 KY\=D 2m  
average revenue 平均收入；平均收益 N t\ZM  
average stock 平均库存；平均存货 VPb8dv(a3  
average yearly rent 平均年租 Qw<&N$  
avoidance of double taxation 避免双重课税 LHSbc!
Y'.  
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 -_XTy!I  
IL`=r6\  
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