一些有用的会计术语(也不知道发的地方对不对)A

A: 4*mS y  
A share Ａ股；甲类股份 \eb|eN0i  
abatement of tax 减税；减扣免税额 w'fT=v
)  
ABN AMRO Bank N.V. 荷兰银行 DUe&r,(4O  
above-the-line expenditure 线上项目支出；经常预算支出 E)7F\w  
above-the-line receipt 线上项目收入；经常预算收入 S:q3QgU=X  
ABSA Asia Limited 南非联合亚洲有限公司 .G(llA}  
absolute change 绝对数值变更 f0<%&2ym  
absolute expenditure 实际开支 ]oV{t<0a  
absolute guideline figure 绝对准则数字 QgD g}\P  
absolute interest 绝对权益 P=+nB*hG  
absolute order of discharge 绝对破产解除令
)aao[_ZS  
absolute profit margin 绝对利润幅度 VX+jadYdq  
absolute value 实值；绝对值 MJCzo |w  
absolutely vested interest 绝对既得权益 hL;8pE8  
absorbed cost 已吸收成本；已分摊成本 !F4@KAv  
absorption 吸收；分摊；合并 6"t;gSt4  
absorption rate 吸收率；摊配率；分摊率 L%$|^T=%  
ACB Finance Limited 亚洲商业财务有限公司 E+tB&  
acceptable form of reciprocity 合理的互惠条件 N, *m
,  
acceptable rate 适当利率；适当汇率 .8uz 6~  
acceptance agreement 承兑协议 bY2 C]r(n  
acceptance for honour 参加承兑 xD /9F18  
acceptor 承兑人；接受人；受票人 ?N=m<
fn  
acceptor for honour 参加承兑人 saAxGG  
accident insurance 意外保险 4)4+M  
Accident Insurance Association of Hong Kong 香港意外保险公会 -0eq_+oQ  
accident insurance scheme 意外保险计划 uy^   
accident year basis 意外年度基准 V&|Ed  
accommodation 通融；贷款 7Wa?$6d  
accommodation bill 通融票据；空头票据 [NIlbjYH  
accommodation party 汇票代发人 ELjK0pE}-  
account balance 帐户余额；帐户结余 pD2<fP_  
account book 帐簿 ,7)C"  
account collected in advance 预收款项 RQB]/D\BO  
account current book 往来帐簿 Gqcz<=/  
account of after-acquired property 事后取得的财产报告 j.ldaLdG  
account of defaulter 拖欠帐目 kR@Yl Yo  
account payable 应付帐款 7Irau_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B
_l{<  
account receivable 应收帐款 m6yIR6H  
account receivable report 应收帐款报表 8W+gl=C~  
account statement 结单；帐单；会计财务报表 p,<&zHb>K  
account title 帐户名称；会计科目 `)h6j)xiQ  
accountant's report 会计师报告 @@g\2Gs  
Accountant's Report Rules 会计师报告规则 !k(_
PM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 f0SAP0M3  
Accounting Arrangements 《会计安排》 ^*= 85iyo  
accounting basis 会计基础 0T5=W U  
accounting by Official Receiver 破产管理署署长呈交的帐目 =!UR=Hq  
Accounting Circular 《会计通告》 /.eeOk  
accounting class 会计类别 J.+BD\pa  
accounting date 记帐日期；会计结算日期 KZe)K_1[  
accounting for money 款项核算 XJ+6FT/qss  
Accounting Officer 会计主任 %77p5ctW  
accounting period 会计报告期；会计期 @[?!s%*2  
accounting policy 会计政策；会计方针 nGf);U#K  
accounting practice 会计惯例 &Q=ZwC7#  
accounting principle 会计准则 omf Rs  
accounting record 会计记录 ]:$ O{y  
accounting report 会计报告 L~/
qGDXC?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qxM
np}O  
Accounting Society of China 中国会计学会 >x@P|\  
accounting statement 会计报表 c<BO gNr  
accounting system 会计制度；会计系统 CG&`16KN7  
accounting transaction 会计事项；帐务交易 '[(nmx'yVJ  
accounting treatment 会计处理 M4LktR-[  
accounting year 会计年度 Xvok1NM,  
accretion 增值；添加 }Y1>(U  
accrual 应计项目；应累算数目 w_4]xgS:  
accrual basis 应计制；权责发生制 s;YKeE!8  
accrual basis accounting 应计制会计；权责发生制会计 W"xP(7X  
accrue 应累算；应计 NOK/<_/  
accrued benefit 应累算利益 >71&]/Rv  
accrued charges 应计费用 &&<9p;E  
accrued cumulative preference share dividend 应累算的累积优先股股息 O^I[ (8Y8  
accrued expenses 应累算费用 KZ:8[d  
accrued interest payable 应付利息；应计未付利息 /<3<. ~  
accrued interest receivable 应收利息；应计未收利息 geefnb  
accrued right 累算权益 a>B[5I5  
accruing profit 应累算的利润 xg{HQQ|TC  
accumulated fiscal reserve 累积财政储备 j?|* LT$%7  
accumulated profit 累积利润；滚存溢利 hc$@J}`  
accumulated reserve 累积储备 ~ZlC '  
accumulation of surplus income 累积收益盈余 '7B"(dA&C  
acquired assets 既得资产 Bl1Z4` 3  
acquisition 收购；购置；取得 8g7,2f/ }  
acquisition cost 购置成本 i~{ _eQV  
acquisition expenses 购置费用 DV]7.Bm  
acquisition of 100% interest 收购全部股权 l??;3kh1  
acquisition of control 取得控制权 UU}7U]9u  
acquisition of fixed assets 购置固定资产 .`Zf}[5[  
acquisition of shell “买壳” <;t)6:N\  
acquisition price 收购价 r\9TMg`C  
act of God 天灾 ftavbNR`W  
acting partner 执事合伙人 n1:v HBM@\  
active market 买卖活跃的市场；交投畅旺的市场；旺市 /WnE:3G  
active partner 积极参与的合伙人 ]y)Q!J )Q  
active trading 交投活跃 Q7o5R{.oJ  
actual circulation 实际流通 N 6O8Wn  
actual cost 实际成本 dd7 =)XT+  
actual expenditure 实际开支；实际支出 y9;#1:ic  
actual income 实际入息；实际收入；实际收益 qJT0Y/l:(  
actual market 现货市场 Q\J,}1<`6  
actual price 现货价；实际价格 9<]a!:!^  
actual profit 实际利润 L8vOBI7N  
actual quotation 实盘；实际价位；实际报价 -#A:`/22  
actual year basis 按实际年度计算 4`2$_T$F  
actuals 实货 P8gXCX!>U  
actuarial investigation 精算调查 x@cN3
O  
actuarial principle 精算原则 K,}w]b  
actuarial report 精算师报告 .Nx W=79t  
Actuarial Society of Hong Kong 香港精算学会 g.#+z'l  
actuarial valuation 精算师估值 Rh] P8  
actuary 精算师 {R&ZqEo'D  
ad referendum agreement 暂定协议；有待覆核的协定 re,.@${H  
ad valorem duty 从价税；按值征税 )3z]f2  
ad valorem duty system 从价税制 dyFKxn`,  
ad valorem fee 从价费 _b4fS'[  
ad valorem tariff 从价关税 ; a/cty0Ch  
additional allowance 额外免税额 <-jGqUN_I  
additional amount for unexpired risk 未过期风险的额外款额
fjDpwb:x)  
additional assessable profit 补加应评税利润 /k"hH\Pp  
additional assessment 补加评税 8!h'j  
additional commitment 额外承担 ._p""'Sa  
additional commitment vote 额外承担拨款 5>ST"l_ca  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O'}llo  
additional dependent parent allowance 供养父母额外免税额 dNVv4{S  
additional provision 额外拨款 dTD5(}+J  
additional stamp duty 附加印花税 ^4`&EF  
additional tax 补加税罚款；补加税款 X#+`e+Df  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 H^CilwD158  
adjudged bankrupt 被裁定破产 {B yn{?w  
adjudicated bankrupt 裁定破产人 ~'  =lou  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 voRfjsS~  
adjudication of bankruptcy 裁定破产；宣告破产 <qiICb)~  
adjudication of insolvency 裁定无力偿还债务 jgvh[@uB?  
adjusted actual 经调整的实数；调整后的实数 :?r*p>0$  
adjusted current assets 经调整的流动资产；调整后的流动资产 (@ea|Fd#4  
adjusted figure 经调整的数字；调整后的数额 B$`lYDqaG  
adjusted liabilities 经调整的负债；调整后的负债 gf$HuCh|  
adjusted loss 经调整的亏损；调整后的亏损 iWXMKu  
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 1]/N2&  
adjusted profit 经调整的利润；调整后的利润 ,p,Du F  
adjusted surplus 经调整的盈余额；调整后的盈余额 U=o Z.\  
adjusted value 经调整的价值；调整后的价值 cq^sq1A:  
adjustment 调整；修订；理算〔保险〕 wt7.oKbW  
adjustment centre 调剂中心 i1/}XV  
adjustment lag 调整过程的时间差距；调整时差 12r` )  
adjustment mechanism 调整机制 ':;LrTc'K  
adjustment of loss 亏损调整 Ww87  
adjustment process 调整过程；调整程序 iAz UaF  
adjustment range 调整幅度 y=o=1(  
administered exchange rate 受管制汇率 JY4_v>Aob  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 *=^[VV!  
administration expenses 行政费用 2uo8jF.h  
administration fee 手续费；行政费 YbvX$/zGu  
administration in bankruptcy 破产管理 FH n,]Tfx  
administration order 遗产管理令 ^L~ [+|  
administrator 管理人；遗产管理人 o?R,0 -  
administrator of the estate 遗产管理人 {qAu/ixp  
admission of debt 债项承认书 tvWH04T  
admission of proof 接纳债权证明 `QCD$=  
advance 放贷款项；垫付款项；预支款项；预付款项 jCWu\Oe  
advance account 暂支帐目；预付款帐户 !=M/j}  
advance compensation 预付补偿金 6bL"LM`s  
advance from shareholder 股东垫款 rZ866\0  
advance pending reimbursement 预支以待日后付还 Kpu<rKP`  
advanced economy 先进经济体系 j-P^Zv};u  
advancement 预付；预付财产
FYeEG  
advances warrant 垫款令 t+}uIp42<  
advancing 贷出 aVK()1v]  
adverse balance 逆差 Hz4uZ*7\|  
adverse exchange 逆汇 5~yb ~0
 
advertisement addressed to shareholders 在报章刊登的致股东通告 Fi{mr*}  
advice for collection 托收通知书 ~iT{8  
advice of drawing 提款通知书；汇票通知书 .xv^G?GG  
advice of payment 付款通知 byj[u!{  
Advisory Committee [Securities and Futures Commission] z`9l<Q/  
谘询委员会〔证券及期货事务监察委员会〕 {dZ8;Fy4  
Advisory Committee on Diversification 经济多元化谘询委员会 ty;o&w$  
affidavit 誓章；遗产申报誓章 aT/KT,!  
affidavit of no receipt 述明无收款的誓章  ,(hY%M&\  
affiliate 联号；联营公司；附属公司 Gt.*_E  
affiliated company 附属公司；联号；联营公司 |7S:l9;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k <}I<Or  
affordability 负担能力 `
]yK
M0 Z  
African Development Bank [AfDB] 非洲开发银行 qi[(*bFK7  
after-acquired property 事后取得的财产 s@M  
after-hours dealing 市后交易 kOM-  
after-tax profit 税后盈利；税后利润；税后溢利 LI$L9eNv;Y  
agency agreement 代理协议 & 3I7]Wm  
agency expenses 代理机构的开支 sRil>6QR  
agency fee 代理费 s{%fi*  
Agency Law 《代理法》
6(5c7R#  
agent 代理人；承销人 3z$\&& BR  
agent of company 公司代理人 @S}|Ccfc_  
agent's fee 代理人费；经纪费 0XQ-   
aggregate 总计；总数；总体数字 W,'3D~g8  
aggregate amount 总款额；总额 'h:!m/1  
aggregate assets and liabilities 总体资产与负债 fsb=8>}63}  
aggregate at constant price 按固定价格计算的总体数字 Pu/lpHm|  
aggregate demand 总需求 +wjlAqMQ  
aggregate gross position 总持仓量 ]J~g'">  
aggregate limit 总限额 v7$9QVze  
aggregate of salaries tax 合计薪俸税 ^AH-+#5  
aggregate performance 总体表现；总体业绩 Dpp@*xX>  
aggregate supply 总体供应 "]9_Fv  
aggregate surplus 总盈余 D99N#36PU  
aggregate total 整体总额 S%
P3ek>3  
aggregate value 总值；合计价值 `w(sXkeaI  
aggregated basis 合计基准 cl#OvQ  
aggregated net chargeable income 合计应课税入息实额 `i{4cT8:  
aggregation 合并计算；合计；总和 ^"/Dih\_  
aggregation of incomes of husband and wife 夫妇入息合并计算 9/QS0  
aggregation of property 财产的总和 GfQ^@Tl  
agio 差价；贴水 !%)L&W_  
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》 ]LY^9eK)>{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment YmA) @1@U  
《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》 zXDd,ltm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[@s=J)H  
《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》 t;~-_{
  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment BfEx'C  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 k4*! Q_A  
agreement for a settlement 授产协议 v,@E}F~-f1  
agreement for assignment 转让协议 %L.rcbg:<c  
agreement for sale 售卖协议；买卖协议 zZw@c?  
agreement for sale and purchase 买卖协议 d<)s@Ntgm  
agreement for the payment of interest 支付利息协议 TyyRj4>  
agreement for the repayment of money 还款协议 %!W6<ioW  
agreement of reinsurance 再保险协议 AzW%+ LUD  
Agricultural Bank of China 中国农业银行 dnLo(<{<U  
air passenger departure tax 飞机乘客离境税 N+[}Gb"8q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 jFS'I*1+  
airport tax 机场税 se"um5N-  
alcohol duty 酒精税 jBGG2[hV  
alienation 让与；让渡；转让 nEuct4BcL}  
alimony 生活费；赡养费 Y~}QJ+`?  
All Ordinaries Index [AOI] 所有普通股指数 .M`LUb"!  
all risks 全险；综合险 U0ns3LirP  
All Sales Record for Stock Market 《股票市场成交报告》 xBt4~q;#sE  
Allied Capital Resources Limited 新联财务有限公司 xg4T` ])  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }$&);7(w  
allocation letter 拨款信件 =54Vs8.  
allocation of fund 分配款项；预留款项 )OS>9 kFH  
allocation of profit 利润分配；溢利分配 ENpaaW@!Y  
allocation warrant 拨款令 4E,hcu  
allotment 分配；配股 re2Fv:4{  
allotment notice 股份配售通知；配股通知 |^\Hv5  
allotment of shares 股份分配 ``/y=k/au  
allowable 可获宽免；免税的 hu`Lv  
allowable business loss 可扣除的营业亏损 CD$u=E ]  
allowable expenses 可扣税的支出 /7S-|%1  
allowance 免税额；津贴；备抵；准备金 h7)VJY  
allowance for debts 债项的免税额 6Eij>{v  
allowance for depreciation by wear and tear 耗损折旧免税额 FDZeIj9uF  
allowance for funeral expenses 殡殓费的免税额 1'gKZB)TG7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /,-h%gj  
allowance for repairs and outgoings 修葺及支出方面的免税额 m.|qVN  
allowance to debtor 给债务人的津贴 #.RG1-L  
alteration of capital 资本更改 QGu
7D #%|  
alternate trustee 候补受托人 F?!};~$=Z  
amalgamation 合并 fB@K'JQG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _?*rtDzIM  
ambit of charges 征税范围；收费范围 3/yt*cr  
amended valuation 经修订的估值 A;b=E[iv  
American Commodities Exchange 美国商品交易所 p,!fIx  
American Express Bank Limited 美国运通银行 ?T$*5d  
American Stock Exchange 美国证券交易所 0]/,m4a#n  
amortization 摊销 m.;{ 8AM%f  
amount due from banks 存放银行同业的款项 -O>^eMWywo  
amount due from banks abroad 存放海外银行同业的款项 -%7Jj;yA  
amount due from holding companies 控股公司欠款 ^/ULh,w!fP  
amount due from local banks 存放本港银行同业的款项 )@sJTAK  
amount due to banks 银行同业的存款 RcKQER  
amount due to banks abroad 海外银行同业的存款 A?^A
*e  
amount due to holding companies 控股公司存款 :%+^}   
amount due to local banks 本港银行同业的存款 Ki&WS<,0Z  
amount due to outport banks 外埠银行同业的存款 `bBfNI?3d*  
amount for note issue 发行纸币的款额 vCYSm  0  
amount of bond 担保契据的款额 \pT^Zhp)  
amount of consideration 代价款额 $l0eI  
amount of contribution 供款数额 58a)&s[+  
amount of indebtedness 负债款额 Vq?8u/  
amount of principal of the loan 贷款本金额 H'j_<R N  
amount of rates chargeable 应征差饷数额 401/33yBJ  
amount of share capital 股本额 60.[t9pk6  
amount of sums assured 承保款额 d;*OO xQV  
amount of variation 变动幅度 jb#1&L14  
amount of vote 拨款数额 |*/uN~[  
amount payable 应付款额 w%%6[<3%  
amount receivable 应收款额 QE`:jxyad  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~4p]E'b  
analysis 分析 VNJDl  
ancillary risk 附属风险 P':]A{<Z  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^59YfC<f  
annual accounting date 年结日期 [e
sX{6,i  
annual allowance 每年免税额；年积金；年度津贴；年津 uyS^W'fF  
annual balance 年度余额 {7j6$.7J$&  
annual disposable income 每年可动用收入 3N)Ycf8  
annual estimates 周年预算 /*mFP.en  
annual fee 年费 ~_/<PIm  
annual general meeting 周年大会 _>Pe]3  
annual growth rate 年增率；每年增长率 c,{&  
annual long-term supplement 长期个案每年补助金 sM);gI14  
annual pensionable emolument 可供计算退休金的年薪 +aXMHT"U  
annual report 年报 wz|Q%.%?[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =DQdPA\K  
annual return 周年报表；周年申报表；每年报税表格 QI :/,w  
Annual Return Rules 《周年报表规则》 w
[J (E  
annual review of consumer prices 每年消费物价回顾 5Xq.=/eX  
annual roll-forward basis 逐年延展方式 
8k*  
annual salary 年薪 hSLwiX~  
annual statement 年度报表；年度决算表 S>vVjq?~l(  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 tDuUAI54  
annuitant 年金受益人 CBz(hCaI  
annuity 年金 -=v/p*v0o  
annuity contract 年金合约 uHujw.H/y  
annuity on human life 人寿年金 f0HV*%8  
antecedent debt 先前的债项 m;$F@JJ  
ante-dated cheque 倒填日期支票 !)l%EJngL  
anticipated expenditure 预期开支 hhh: rmEZl  
anticipated net profit 预期纯利 l{D,O?`Av  
anticipated revenue 预期收入 G*{u(x(  
anti-inflation measure 反通货膨胀措施 _z"ci$[  
anti-inflationary stance 反通货膨胀立场  5K_N  
apparent deficit 表面赤字 w;h\Y+Myyk  
apparent financial solvency 表面偿债能力 p8}5x 2F  
apparent partner 表面合伙人 f;_K}23  
application for personal assessment 个人入息课税申请书 H*:r>
Lm=  
application of fund 资金应用 I1}{~@  
application to release as liquidator and to destruct the books of accounts and documents EFT02#F_f  
申请免除清盘人职务及毁灭帐簿与文件 CoKj'jA  
appointed actuary 委任精算师 B[U.CAUn  
appointed auditor 委任核数师；委任审计师 ? A^3.`  
appointed trustee 委任的受托人 ?@,f[U-  
appointer 委任人 JE8p5WaR  
apportioned pro rata 按比例分摊 ^|:{,d#Y  
apportionment 分配；分摊 v2W"+QS}u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ej{eq^n  
apportionment formula 分摊方程式 ^r?sgJ  
apportionment of estate duty 遗产税的分摊 ]Pg?(lr6)  
appraisal 估价；评估 ,~=z_G`R  
appreciable growth 可观增长 ,co9f.(w  
appreciable impact 显着影响 V]CK'   
appreciable increase 可观增长 9DP75 ti  
appreciation 增值；升值 wYS KtG~/S  
appreciation against other currencies 相对其他货币升值 "YdDaj</  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |WwFE|<  
appreciation tax 增值税 dBD4ogo1  
appropriation 拨款；拨用；拨付 \qK}(xq[  
appropriation account 拨款帐目 "< hx  
Appropriation Bill 拨款法案 f>, Qhl  
appropriation-in-aid system 补助拨款办法 XQg%*Rw+t  
approved assets 核准资产 cO"Xg<#y  
approved basket stock 认可一篮子证券 ?T%K +  
approved budget 核准预算 +ke42Jwt  
approved charitable donation 认可慈善捐款 =ty@xHr  
approved charitable institution 认可慈善机构 d8y=.  
approved currency 核准货币；认可货币 3<.j`JB@&  
approved estimates 核准预算 i+ &lMgh  
approved estimates of expenditure 核准开支预算 Wp~4[f`,  
approved overseas insurer 核准海外保险人 #I{Yf(2Z  
approved overseas trust company 核准海外信托公司 (qc!-Isd~[  
approved pooled investment fund 核准汇集投资基金 DoPF/m}  
approved provident fund scheme 认可公积金计划 I5<#SW\a?  
approved provision 核准拨款 piM11W}|/  
approved redeemable share 核准可赎回股份 p
6k'Q  
approved regional stock 认可地区性证券 dxhjPS~^Q  
approved retirement scheme 认可退休金计划 1wNY}3  
approved subordinated loan 核准附属贷款 w]P7!t  
arbitrage 套戥；套汇；套利 NtP.)  
arbitrageur 套戥者；套汇者 +/UXy2VRt$  
arbitrary amount 临时款项 Le$u$ulS  
arrangement 措施；安排；协定 KA*l6`(  
arrears 欠款 3~1lVU:  
arrears of pay 欠付薪酬 Z?j='/u>@  
arrears of revenue 逾期未收税款；逾期未收的帐项 R.WsC bU  
articles of association 组织章程；组织细则；组织章程细则 FOnA;5Aa  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2 DNzC7}e  
ascertainment of profit 确定利润 HBf8!\0|/  
"Asia Clear" “亚洲结算系统” ]bU'G$Qm&s  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 x)qHeS  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \5pAG mgD  
Asian Development Fund [ADF] 亚洲发展基金 ,I:m*.q  
Asian dollar bond 亚洲美元债券 sZP3xh[B  
Asian dollar market 亚洲美元市场 hZ/  
Asian dollar rate 亚洲美元利率 `F`'b)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Vh[o[ U  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 y2hFUq
  
asked price 沽盘；喊价；索价；卖方报价 hq[gj?P  
assessable income 应评税入息 ';T5[l,  
assessable loss 应评税亏损 M$hw(fC|m1  
assessable profit 应评税利润 .
.]X<  
assessable value 应评税值 M[3w EX^  
assessed profit 估定利润 D"XQ!1B%  
assessed value 经评估价值 ?%fZvpn-  
assessment 评税；评定；估价；评税单 87E3p
e  
assessment number 评税编号；估价编号 3usA  
assessment of additional tax 补加税评税 z&J ow/  
assessment of performance 业绩评估；实绩评价 ALieUf  
Assessor 评税主任 [<1+Q =;  
asset price bubbles 资产价格泡沫 [q{Txe  
asset-backed securities 具资产保证的证券 3 BhA.o  
assets accretion 资产增值 L-:L= snO  
assets and liabilities 资产与负债 tJF~Xv2L!  
assets betterment statement 资产递增表；资产改进表 GBOmVQ $Hb  
assets lending 实物放款；有抵押贷款 G?1V~6  
assets of the company passing on the death 死者去世时转移的公司资产 ``)1`wx$  
assets pledged as security for liabilities 用作负债抵押的资产 yt#;3  
assets portfolio 资产投资组合
G#n)|p  
assets price 资产价格 nXaX=  
assets quality 资产质素 fy-Z{  
assets realization 资产变现 ~5dq5_  
assets refinancing arrangement 资产再集资安排 jO N}&/  
assets securitization 资产证券化 _*B~ESC0  
assets situated outside Hong Kong 在香港以外地方的资产 ]f @LhC1x  
assets stripping 削减资产；拆卖资产 
fB"gM2'  
assets value 资产值 nKJ7K8)  
assignee 承让人 kITmo"$K  
assignment 转让；转让书；转让契 ITY!=>S-  
assignment of interest 权益转让 Hh=::Bi  
assignment of letters patent and trade mark 专利证书及商标转让 ~W2&z]xD  
assignment of property 物业转让；物业转让书 >{)#|pWU  
assignment right 转让权 _N#3lU?  
assignor 转让人 8GRrf2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !*
. nR(>d  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0a
oHv  
associate member 附属会员 fU7:3"|s8  
associated body corporate 相联法人团体 wgP3&4cSUc  
associated company 相联公司；联属公司 6i=wAkn_J  
associated corporation 相联法团 pXEVI6 }  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ${,eQ\  
公认会计师公会〔英国〕 Z8n%=(He  
Association of Futures Exchange Brokers 香港期货经纪协会 W$&Ets8zo  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Im1qWe  
association of underwriters 承保人组织 L*oLKigT  
assumption of control 接管 .vF<3p|  
assurance 担保；保险；转易；转易书 ]=VI"v<X  
assurance of interest 权益的转易 >w;W&[  
at 19XX price 按一九ＸＸ年价格计算 0$Db@  
at a discount 按赔价计算；按贴水价格计算；打折扣 *(.^$Iq4  
at a premium 按溢价计算；按升水价格计算 s-S"\zX\D  
at call 通知付款；按通知
M\4;d #  
at constant market price 按固定市价计算 BQ)43Rr>  
at constant price 按固定价格计算 [ +@<T)  
at cost 按成本计算 
Lk+1r8  
at current market price 按当时市价计算；按现时市价计算 w[[@&T\`  
at current price 按当时价格计算；按现时价格计算 fx"
+ZR  
at factor cost 按要素成本计算；按生产要素成本计算 a8P6-)W  
at money-of-the-day price 按付款当日价格计算 CP#MNNvgrw  
at or better 按指定或较佳价位〔买卖指令〕 R*#Q=_  
at par 按面值计算；平价 6U3@-+lF  
at sight 见票即付 8=AKOOU7>  
at the close 按收市盘 ~7lvY+k)<  
at the opening 按开市盘 T mE4p  
attestation 见证；见证条款 !h(0b*FUJ  
at-the-money option 平价期权 Ui
mZ/\r  
attorney 受权人；受托代表人 pg`;)@  
attornment 新拥有人承认书 g7yHhF>%X  
attributable profit 可归属利润 ^K[tO54  
attributable share value 可归属股份价值 q)i(wEdUZ  
Auckland Stock Exchange 奥克兰证券交易所 y9 '3vZ  
auction 拍卖 +~]g&Mf6o  
auctioneer 拍卖商 /kVc7LC  
audit 审计；核数 f^)
nZ:~  
Audit Commission 审计署 Q'M Ez  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 3!UP>,!  
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〕 3`q`W9  
audit review 帐目审查 oob0^}^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  `.-C6!  
audited account 审计帐目；经审计的帐目 5-po>1g'  
audited annual account 经审计的周年帐目 y_r6T XnGL  
audited balance sheet 经审计的资产负债表 X*):N]  
auditor 核数师；核数主任；审计师 }#^F'%zf  
auditor's certificate 核数师证明书；审计师证明书 {XW>:EU'N  
auditor's report 核数师报告；审计师报告 )fr\V."  
Aussie bond 澳元债券 m,q<R1  
austerity budget 紧缩预算 He23<hd!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Y)RikF >  
Australia All Ordinaries Index 澳洲所有普通股票指数 O:R{4Q*5  
Australian Dollar [AUD] 澳元 $QnfpM%+=  
Australian Options Market 澳大利亚期权市场 0P >dXd)T  
Australian Securities Commission 澳洲证券事务监察委员会 I2Rp=L:z5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tTamFL6  
Australian Stock Exchange 澳大利亚证券交易所 <a3XV  
Austrian Schilling [ATS] 奥地利先令 )$g/PQ  
authentication 认证；鉴证 }PuO$ L  
authority to purchase 委托购买证；委购书 T ua @w+  
authorization 认可；核准；授权；授权书 DZZt%n8J  
authorization by direction 指示授权 Z%Kj^ M  
authorization by instruction 指令授权 8r,%!70  
authorization by warrant 令状授权 0~+k  
authorization of unit trust 单位信托的认可 ((q(Q9(F  
authorized agent 指定代理人 je%12DM  
authorized capital 法定资本 !d_A?q'hN  
authorized clerk 出市员 Inoou'jX  
authorized dealer 认可交易商 +y(h/NcQ  
authorized financial institution 认可财务机构 v[GHqZ  
authorized fund 认可基金 g/gLG:C  
authorized fund house 获授权的基金公司；认可基金公司 Rgu^> ~  
authorized institution 认可机构 YT8`Vz$+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8A_(]

Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 n\Nl2u& m  
authorized insurer 获授权保险人；获认可承保人 /Qy0vAvJ  
authorized investment 特准投资项目 np(<Ap r  
authorized person 获授权人 $ 7!GA9Bn  
authorized representative 获授权代表 ?^p8]Va%  
authorized share capital 法定股本 D._r@~o  
automated quotation system 自动报价系统 ks4 ,2f,2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] n4,J#h/  
自动交易系统〔香港期货交易所有限公司〕 %9M49s  
automatic adjustment mechanism 自动调整机制 x$I>e  
automatic adjustment system 自动调整系统 MG>;|*$%  
Automatic Clearing House 自动票据交换所 2Mp;/b!  
automatic exchange rates accumulation system 自动化汇率累集系统 fOAb?:D  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ny}ut
O  
automatic teller machine [ATM] 自动柜员机 WFG/vzJ  
autopay 自动转帐 V:18]:  
available assets 可用资产 IuD<lMeJJ  
available fiscal reserve 现存财政储备 3.Kdz}  
available profit 可用利润 }X-ggO,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 qMOD TM~+  
average 平均；平均数；海损 `!N?#N:b)  
average basic salary 平均基本薪金 zZ-*/THB@R  
average consumer expenditure 平均消费开支；一般消费开支 n9DFa3  
average cost 平均成本 Yw0@O1Cel  
average cost of land production 增辟土地平均成本 M`'2 a  
average daily turnover 平均每日成交额 !hUyX}{`j  
average daily wage rate 平均每日工资率 <KX#;v!I  
average expenditure pattern 平均开支模式 GYO"1PM  
average growth rate 平均增长率 9:s!#FYFM  
average net fixed assets 固定资产平均净值 ?=&*6H_v  
average of relatives 相对价格平均数 =j-{Mxb3  
average price 平均价格 3E-&8x7uYR  
average propensity to consume 平均消费倾向；一般消费倾向 j/&7L@Y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 J.d<5`7  
average rate 平均率 {rQ`#?J}^?  
average revenue 平均收入；平均收益 ML-g"wv  
average stock 平均库存；平均存货 }$jIvb,3?  
average yearly rent 平均年租 IT|CfQ [D  
avoidance of double taxation 避免双重课税 pP&~S<[  
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 XOMWqQr|  
ND*5pRzvp  
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