一些有用的会计术语(也不知道发的地方对不对)A

A: LP-KD  
A share Ａ股；甲类股份 VA*79I#_q  
abatement of tax 减税；减扣免税额 +P<w<GfQ  
ABN AMRO Bank N.V. 荷兰银行 1+y6W1m^R  
above-the-line expenditure 线上项目支出；经常预算支出 ]f+D& qZ B  
above-the-line receipt 线上项目收入；经常预算收入 Hr64M0V3B  
ABSA Asia Limited 南非联合亚洲有限公司 B[k+#YYY  
absolute change 绝对数值变更 0DP%44Cv9  
absolute expenditure 实际开支 ;gw!;!T  
absolute guideline figure 绝对准则数字 d}A2I  
absolute interest 绝对权益 ^?l-YnQqm?  
absolute order of discharge 绝对破产解除令 9h{:!  
absolute profit margin 绝对利润幅度 Z~.]ZWj-  
absolute value 实值；绝对值 R,b O{2O  
absolutely vested interest 绝对既得权益 Yi! >8  
absorbed cost 已吸收成本；已分摊成本 g{f>jd  
absorption 吸收；分摊；合并 I]j/ ab7>  
absorption rate 吸收率；摊配率；分摊率 hSf#;=9'  
ACB Finance Limited 亚洲商业财务有限公司 kJ5?BdvM&  
acceptable form of reciprocity 合理的互惠条件 DcvmeGl  
acceptable rate 适当利率；适当汇率 eDMwY$J  
acceptance agreement 承兑协议 8 H"f9S=K  
acceptance for honour 参加承兑 1*Fvx-U'  
acceptor 承兑人；接受人；受票人 R5~vmT5W  
acceptor for honour 参加承兑人 x;b+gIz*  
accident insurance 意外保险 JnKbd~  
Accident Insurance Association of Hong Kong 香港意外保险公会 C%7,#}[U/  
accident insurance scheme 意外保险计划 -W"0,.Dvg  
accident year basis 意外年度基准 Bv|9{:1%X}  
accommodation 通融；贷款 1VM5W!}  
accommodation bill 通融票据；空头票据 >rX R;4%  
accommodation party 汇票代发人 eX),B  
account balance 帐户余额；帐户结余 x@RA1&c  
account book 帐簿 S5JR`o
 
account collected in advance 预收款项 H\>I&gC'  
account current book 往来帐簿 *Z
o o  
account of after-acquired property 事后取得的财产报告 8t 35j  
account of defaulter 拖欠帐目 ^cXL4*_=  
account payable 应付帐款 8@*|T?r  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wN0OAbtX'  
account receivable 应收帐款 r{3`
zqo  
account receivable report 应收帐款报表 g.sV$.T2K  
account statement 结单；帐单；会计财务报表 P!&CH4+  
account title 帐户名称；会计科目 "ddH7:(k<  
accountant's report 会计师报告 aI#n+PW  
Accountant's Report Rules 会计师报告规则 x;]{ 8#-z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 gd,%H@3  
Accounting Arrangements 《会计安排》 6&Ir0K/  
accounting basis 会计基础 ]O ` [v  
accounting by Official Receiver 破产管理署署长呈交的帐目 7%FZXsD  
Accounting Circular 《会计通告》 NjyIwo0  
accounting class 会计类别 MOeLphY  
accounting date 记帐日期；会计结算日期 VYQbyD{V w  
accounting for money 款项核算 ~F6gF7]z  
Accounting Officer 会计主任 /6*.%M>r  
accounting period 会计报告期；会计期 'i-O
  
accounting policy 会计政策；会计方针 `*!>79_2C  
accounting practice 会计惯例 e%Xf*64  
accounting principle 会计准则 D;n%sRq(Z  
accounting record 会计记录 E.bbIV6mQ  
accounting report 会计报告 vj$6  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 TRok4uc  
Accounting Society of China 中国会计学会 )t=u(:u]  
accounting statement 会计报表 BT#g?=n#`  
accounting system 会计制度；会计系统 9o'6es..@Z  
accounting transaction 会计事项；帐务交易 F}DD;K  
accounting treatment 会计处理 OkUpgXU  
accounting year 会计年度 _7.y4zQJ  
accretion 增值；添加 eV%bJkt.  
accrual 应计项目；应累算数目 sB/s17ar  
accrual basis 应计制；权责发生制 )fL*Ws6  
accrual basis accounting 应计制会计；权责发生制会计 gD=5M\  
accrue 应累算；应计 28yxX431S  
accrued benefit 应累算利益 04d$_1:}a  
accrued charges 应计费用 9?c^~77  
accrued cumulative preference share dividend 应累算的累积优先股股息 9Dw&b  
accrued expenses 应累算费用 "?,6{\y,  
accrued interest payable 应付利息；应计未付利息 c/U6K yiK  
accrued interest receivable 应收利息；应计未收利息 Z$XpoDbOy  
accrued right 累算权益 Lc?O K"[m  
accruing profit 应累算的利润 S$WM&9U  
accumulated fiscal reserve 累积财政储备 d vxEXy  
accumulated profit 累积利润；滚存溢利 jtY~-@*  
accumulated reserve 累积储备 Af<>O$$6  
accumulation of surplus income 累积收益盈余 -P
&e4sV{  
acquired assets 既得资产 FM[T
o  
acquisition 收购；购置；取得 -`EoTXT*U  
acquisition cost 购置成本 Y1\vt+`O  
acquisition expenses 购置费用 w%n]~w=8  
acquisition of 100% interest 收购全部股权 +Bfi/>  
acquisition of control 取得控制权 o hlVc%a  
acquisition of fixed assets 购置固定资产 V}-o):dI|  
acquisition of shell “买壳” %'z3es0  
acquisition price 收购价 T%/w^27E  
act of God 天灾 QGy=JHb  
acting partner 执事合伙人 }wXD%X@)l  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7d)' y  
active partner 积极参与的合伙人 ppKCY4  
active trading 交投活跃 m)}MkC-  
actual circulation 实际流通 v1)6")8o+  
actual cost 实际成本 /vu!5?S  
actual expenditure 实际开支；实际支出 F JhVbAMd  
actual income 实际入息；实际收入；实际收益 k^jCB>b  
actual market 现货市场 9YhsJ~"Q
 
actual price 现货价；实际价格 U$uO%:4%  
actual profit 实际利润 @x +#ZD(  
actual quotation 实盘；实际价位；实际报价 IIiN1 Lu,5  
actual year basis 按实际年度计算 06 s3 b  
actuals 实货 |'
_<(z  
actuarial investigation 精算调查 yfQE8v+  
actuarial principle 精算原则 :X*LlN  
actuarial report 精算师报告 8 GN{*Hg  
Actuarial Society of Hong Kong 香港精算学会 8ZfIh   
actuarial valuation 精算师估值 3=7h+ZgB  
actuary 精算师 yG$@!*|  
ad referendum agreement 暂定协议；有待覆核的协定 n4y6Ua9m{  
ad valorem duty 从价税；按值征税 !H\GHA'DO]  
ad valorem duty system 从价税制 Dj(7'jT  
ad valorem fee 从价费 zAJ
UL  
ad valorem tariff 从价关税 HYmXPpse  
additional allowance 额外免税额 RQNi&zX/  
additional amount for unexpired risk 未过期风险的额外款额 4[0?F!%  
additional assessable profit 补加应评税利润 g>P9hIl
 
additional assessment 补加评税 [d>yo_iB  
additional commitment 额外承担 tuV?:g?  
additional commitment vote 额外承担拨款 |9$'?4F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )m;qv'=!  
additional dependent parent allowance 供养父母额外免税额 ODA#vAc!  
additional provision 额外拨款 ?Zp!AV  
additional stamp duty 附加印花税 _O9H._E  
additional tax 补加税罚款；补加税款 ^|(4j_.(e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6
<S&~q  
adjudged bankrupt 被裁定破产 N==_'`O1Q0  
adjudicated bankrupt 裁定破产人 =c^=Yvc7U  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 z>;+'>XXgx  
adjudication of bankruptcy 裁定破产；宣告破产 G<6grd5PP  
adjudication of insolvency 裁定无力偿还债务 fO!O"D5  
adjusted actual 经调整的实数；调整后的实数 9$@ g;?}Ps  
adjusted current assets 经调整的流动资产；调整后的流动资产 1?#9Kj{ql  
adjusted figure 经调整的数字；调整后的数额 N4|q2Jvj6  
adjusted liabilities 经调整的负债；调整后的负债 wD^do  
adjusted loss 经调整的亏损；调整后的亏损 #(g+jb0E  
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 .|`=mx
  
adjusted profit 经调整的利润；调整后的利润 w?W e|x3  
adjusted surplus 经调整的盈余额；调整后的盈余额 - :z5m+  
adjusted value 经调整的价值；调整后的价值
`G0rF\[  
adjustment 调整；修订；理算〔保险〕 HmB[oH"x  
adjustment centre 调剂中心 iZ6C8HK&&  
adjustment lag 调整过程的时间差距；调整时差 uPC qO+f  
adjustment mechanism 调整机制 bNpIC/#0K  
adjustment of loss 亏损调整 Yj7= T%5  
adjustment process 调整过程；调整程序 rspoSPnY1  
adjustment range 调整幅度 Etc?;Z[F#  
administered exchange rate 受管制汇率 ^lc}FN  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Y!1^@;)^  
administration expenses 行政费用 C6V&R1"s  
administration fee 手续费；行政费 iVi3 :7*  
administration in bankruptcy 破产管理 26#Jhb E+  
administration order 遗产管理令 [q+e]kD  
administrator 管理人；遗产管理人 *(&ClUQQ  
administrator of the estate 遗产管理人 syW9Hlm  
admission of debt 债项承认书 :{i$2\DH6  
admission of proof 接纳债权证明 +fP/|A8P  
advance 放贷款项；垫付款项；预支款项；预付款项 qz=#;&ZU  
advance account 暂支帐目；预付款帐户 7l#2,d4  
advance compensation 预付补偿金 IgiF,{KE,  
advance from shareholder 股东垫款 j #I:6yA3  
advance pending reimbursement 预支以待日后付还 L_lDFF  
advanced economy 先进经济体系 f5yux}A{  
advancement 预付；预付财产 `f6)Q`n  
advances warrant 垫款令 >4|c7z4  
advancing 贷出 4%!{?[$  
adverse balance 逆差 h/X5w4  
adverse exchange 逆汇 ( ztim  
advertisement addressed to shareholders 在报章刊登的致股东通告 Rg?{?qK\K  
advice for collection 托收通知书 "0H56#eW  
advice of drawing 提款通知书；汇票通知书 6_%]\37_Z  
advice of payment 付款通知 .mT#%ex  
Advisory Committee [Securities and Futures Commission] [<Os~bfOv  
谘询委员会〔证券及期货事务监察委员会〕 rWFcIh5  
Advisory Committee on Diversification 经济多元化谘询委员会 eg2U+g4  
affidavit 誓章；遗产申报誓章 AvrL9D  
affidavit of no receipt 述明无收款的誓章 `*" H/Q
G  
affiliate 联号；联营公司；附属公司 A{aw< P|+  
affiliated company 附属公司；联号；联营公司 J+71FP`ZH  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _)zmIB(}m  
affordability 负担能力 8R\>FNk;  
African Development Bank [AfDB] 非洲开发银行 R81{<q'%X  
after-acquired property 事后取得的财产 h6\3vfj^f  
after-hours dealing 市后交易 JQ"`9RNb  
after-tax profit 税后盈利；税后利润；税后溢利 :Su#xI  
agency agreement 代理协议 g|K6iY  
agency expenses 代理机构的开支 @e!Zc3  
agency fee 代理费 x)ddRq l  
Agency Law 《代理法》 4{;8:ax&w  
agent 代理人；承销人 [lNqT1%]  
agent of company 公司代理人 29Gwv  
agent's fee 代理人费；经纪费 >d8x<|D  
aggregate 总计；总数；总体数字 *GbVMW[A>  
aggregate amount 总款额；总额 L$+d.=]  
aggregate assets and liabilities 总体资产与负债 m]FaEQVoE  
aggregate at constant price 按固定价格计算的总体数字 [=F>#8=  
aggregate demand 总需求 aho'|%y)  
aggregate gross position 总持仓量 ORGv)>C|  
aggregate limit 总限额 m~)Fr8Wh6  
aggregate of salaries tax 合计薪俸税 r}/yi  
aggregate performance 总体表现；总体业绩 -{X<*P4p  
aggregate supply 总体供应 q2x|%HRF  
aggregate surplus 总盈余 r0\cc6  
aggregate total 整体总额 }P<Qz^sr_  
aggregate value 总值；合计价值 q>_vE{UB  
aggregated basis 合计基准 B{7Kzwh;  
aggregated net chargeable income 合计应课税入息实额 $%7I:  
aggregation 合并计算；合计；总和 :tRf@bD#  
aggregation of incomes of husband and wife 夫妇入息合并计算 4. 1rJa  
aggregation of property 财产的总和 9$7&URwSDI  
agio 差价；贴水 Lw*;tL<,  
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》 qqncl
qkw&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment i 8l./Yt/  
《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》 Jy \2I{I'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;~W8v.EW  
《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》 J+Q+&-a  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 16"#i  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;wJ~haC  
agreement for a settlement 授产协议 T}C2e! _O  
agreement for assignment 转让协议 &J8Z@^  
agreement for sale 售卖协议；买卖协议 NF6X- ,cd  
agreement for sale and purchase 买卖协议 ;W]D ~X&  
agreement for the payment of interest 支付利息协议 24#bMt#^  
agreement for the repayment of money 还款协议 B?+.2  
agreement of reinsurance 再保险协议 'eDJ@4Xm  
Agricultural Bank of China 中国农业银行 _eGT2,D5r  
air passenger departure tax 飞机乘客离境税 AgIazv1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @.'z* |z  
airport tax 机场税 g %f*ofb  
alcohol duty 酒精税 Bd{4Ae\_+g  
alienation 让与；让渡；转让 K*
~]fy  
alimony 生活费；赡养费 ?a S%  
All Ordinaries Index [AOI] 所有普通股指数 m9Ax\lf  
all risks 全险；综合险
!<&m]K  
All Sales Record for Stock Market 《股票市场成交报告》 pe9@N9_5  
Allied Capital Resources Limited 新联财务有限公司 U#bl=%bF  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7KU~(?|:h  
allocation letter 拨款信件 - ay5  
allocation of fund 分配款项；预留款项 S=' wJ@?;
 
allocation of profit 利润分配；溢利分配 *I0Tbc O  
allocation warrant 拨款令 d{f@K71*  
allotment 分配；配股 wJgX/W  
allotment notice 股份配售通知；配股通知 s2FngAM;f  
allotment of shares 股份分配 6SVqRD<`  
allowable 可获宽免；免税的 &rp!%]+xAM  
allowable business loss 可扣除的营业亏损 hrbo:8SL  
allowable expenses 可扣税的支出 2jl)mL  
allowance 免税额；津贴；备抵；准备金 .-0%6] cFD  
allowance for debts 债项的免税额 ,_D"?o  
allowance for depreciation by wear and tear 耗损折旧免税额 dt_e  
allowance for funeral expenses 殡殓费的免税额 Po
(]rQb
E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9XX>A*  
allowance for repairs and outgoings 修葺及支出方面的免税额 \?DR s  
allowance to debtor 给债务人的津贴 SHD^}?-|  
alteration of capital 资本更改 HG%Z"d  
alternate trustee 候补受托人 ][d,l\gu+s  
amalgamation 合并 3LDsxE=N:q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  QV qK  
ambit of charges 征税范围；收费范围 ]u#JuX  
amended valuation 经修订的估值 #D*r]M  
American Commodities Exchange 美国商品交易所 1tB[_$s  
American Express Bank Limited 美国运通银行 <*|?x86~  
American Stock Exchange 美国证券交易所 /\Z J
 
amortization 摊销 |Ps% M|8~  
amount due from banks 存放银行同业的款项 ]JE TeZ^/  
amount due from banks abroad 存放海外银行同业的款项 C5W>W4EM  
amount due from holding companies 控股公司欠款 |.P/:e9  
amount due from local banks 存放本港银行同业的款项 ~ttY(wCV  
amount due to banks 银行同业的存款 f[sF:f(zI  
amount due to banks abroad 海外银行同业的存款 K-eY|n  
amount due to holding companies 控股公司存款 TZRcd~5$  
amount due to local banks 本港银行同业的存款 jN0k9O>  
amount due to outport banks 外埠银行同业的存款 3= -pG  
amount for note issue 发行纸币的款额 :q#K} /  
amount of bond 担保契据的款额 uj|BQ`k  
amount of consideration 代价款额 k+^'?D--'P  
amount of contribution 供款数额 N]N4^A'  
amount of indebtedness 负债款额 DJ@|QQ  
amount of principal of the loan 贷款本金额 is?2DcSl5  
amount of rates chargeable 应征差饷数额 28andfl  
amount of share capital 股本额 al&(-#1  
amount of sums assured 承保款额 CHJ>{b`O  
amount of variation 变动幅度 &<pKx!  
amount of vote 拨款数额 ?=;qK{)37  
amount payable 应付款额 -e u]:4  
amount receivable 应收款额 v"^~&q0x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :-`7Q\c}  
analysis 分析 [5$w=u"j  
ancillary risk 附属风险 Cx_Q:6T  
annual account 周年帐目；周年帐目报表；年度决算；年结 7piuLq+  
annual accounting date 年结日期 U
LH0'@BJ  
annual allowance 每年免税额；年积金；年度津贴；年津 c`*TPqw(B[  
annual balance 年度余额 V DS23Bo  
annual disposable income 每年可动用收入 76cG90!Z  
annual estimates 周年预算 Rli:x  
annual fee 年费 9@ 16w  
annual general meeting 周年大会 -62'}%?A<C  
annual growth rate 年增率；每年增长率 X|D!VX>#!  
annual long-term supplement 长期个案每年补助金 t*<#<a  
annual pensionable emolument 可供计算退休金的年薪 4)>FS'=  
annual report 年报 WKz> !E%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '_k+WH&  
annual return 周年报表；周年申报表；每年报税表格 )vg5((C  
Annual Return Rules 《周年报表规则》 bI)u/  
annual review of consumer prices 每年消费物价回顾 wa=uUM_4u^  
annual roll-forward basis 逐年延展方式 :u8
(^]N  
annual salary 年薪 #rO8Kf  
annual statement 年度报表；年度决算表 h7*W*Bd  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @~c6qh  
annuitant 年金受益人 l {jmlT  
annuity 年金 ^EG\iO2X  
annuity contract 年金合约 gBh;=vOD  
annuity on human life 人寿年金 CC\*?BKj"  
antecedent debt 先前的债项 ;$Y4xM`=m  
ante-dated cheque 倒填日期支票 I):!`R.,  
anticipated expenditure 预期开支 mC?i}+4>4R  
anticipated net profit 预期纯利 )[mwP.T=  
anticipated revenue 预期收入 1&;QyTN  
anti-inflation measure 反通货膨胀措施 kg@>;(V&  
anti-inflationary stance 反通货膨胀立场 K
7Rpr.p  
apparent deficit 表面赤字 J_Ltuso  
apparent financial solvency 表面偿债能力 p~noM/*2r  
apparent partner 表面合伙人 7\*FEjRM]  
application for personal assessment 个人入息课税申请书 )X9W y!w0  
application of fund 资金应用 %sHF-n5P  
application to release as liquidator and to destruct the books of accounts and documents X#3et'  
申请免除清盘人职务及毁灭帐簿与文件 E*L iM5+I  
appointed actuary 委任精算师 `wF8k{Pb  
appointed auditor 委任核数师；委任审计师 qd"_Wu6aF=  
appointed trustee 委任的受托人 [,2|Flf e  
appointer 委任人 mUS_(0q  
apportioned pro rata 按比例分摊 b'6-dU%  
apportionment 分配；分摊 yQ#:J9HMJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z
IP6\u  
apportionment formula 分摊方程式 8 k3S  
apportionment of estate duty 遗产税的分摊 "4vy lHIo  
appraisal 估价；评估 }y9mNT  
appreciable growth 可观增长 N3u((
y/  
appreciable impact 显着影响 Y0D}g3`  
appreciable increase 可观增长 5M9 I,  
appreciation 增值；升值 DW)2 m;  
appreciation against other currencies 相对其他货币升值 ?wnzTbJN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @as"JAN  
appreciation tax 增值税 kcb.Wz~=  
appropriation 拨款；拨用；拨付 nLV9<M Zm  
appropriation account 拨款帐目 x\Z'
2?u}  
Appropriation Bill 拨款法案 [s&$l G!  
appropriation-in-aid system 补助拨款办法 lFTF ,G  
approved assets 核准资产 +3KEzo1=)  
approved basket stock 认可一篮子证券 ChCrL[2  
approved budget 核准预算 Qg6W5Hc  
approved charitable donation 认可慈善捐款 P(t[ eXe  
approved charitable institution 认可慈善机构 2Ry1b+\  
approved currency 核准货币；认可货币 ;j4?>3  
approved estimates 核准预算 l x,"EOP  
approved estimates of expenditure 核准开支预算 Ug&,Y/tFw2  
approved overseas insurer 核准海外保险人 r#xg#uoj  
approved overseas trust company 核准海外信托公司 |j 6OM{@  
approved pooled investment fund 核准汇集投资基金 >
@"Oe  
approved provident fund scheme 认可公积金计划 >Wz;ySEz  
approved provision 核准拨款 P;k0W>~k  
approved redeemable share 核准可赎回股份 $V1;la!  
approved regional stock 认可地区性证券 jg?x&'u\)  
approved retirement scheme 认可退休金计划 }d<}FJ-,  
approved subordinated loan 核准附属贷款 <Qxh)@ N  
arbitrage 套戥；套汇；套利 /%Nr?V  
arbitrageur 套戥者；套汇者 sP ls zC[  
arbitrary amount 临时款项 =b/L?dR.-  
arrangement 措施；安排；协定 _1U1(^)  
arrears 欠款 RIIitgV_  
arrears of pay 欠付薪酬 \?jeWyo  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,Jd ',>3  
articles of association 组织章程；组织细则；组织章程细则 $^@)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qG<$Ajiin  
ascertainment of profit 确定利润 sqW* pi  
"Asia Clear" “亚洲结算系统” fJ ,1Ef;Z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @r?
Uua  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U*3uq7  
Asian Development Fund [ADF] 亚洲发展基金 /z}~zO  
Asian dollar bond 亚洲美元债券 h(5P(`
M  
Asian dollar market 亚洲美元市场 ~q~MoN<R  
Asian dollar rate 亚洲美元利率 Kw#i),M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e6!LSx}y  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 zD<or&6  
asked price 沽盘；喊价；索价；卖方报价 uV=Qp1~  
assessable income 应评税入息 {uHU]6d3qy  
assessable loss 应评税亏损 f aLtdQi  
assessable profit 应评税利润 Y*!qG  
assessable value 应评税值 mdw7}%5V  
assessed profit 估定利润 kV38`s>+  
assessed value 经评估价值 G>q(iF'  
assessment 评税；评定；估价；评税单 Q_t`.
jus  
assessment number 评税编号；估价编号 HcqfB NM  
assessment of additional tax 补加税评税 f/V 2f].  
assessment of performance 业绩评估；实绩评价 qkC/\![@  
Assessor 评税主任 ak;*W  
asset price bubbles 资产价格泡沫 'z$
Q rFW  
asset-backed securities 具资产保证的证券 CjiVnWSz<  
assets accretion 资产增值 /FIE:Io  
assets and liabilities 资产与负债 PP!SK2u"L  
assets betterment statement 资产递增表；资产改进表 _N@ro  
assets lending 实物放款；有抵押贷款 M{*Lp6h  
assets of the company passing on the death 死者去世时转移的公司资产 `+uhy,  
assets pledged as security for liabilities 用作负债抵押的资产 Rb{U+/gq  
assets portfolio 资产投资组合 =X.9,$Y  
assets price 资产价格 ;dzL}@we  
assets quality 资产质素 qu-/"w<3$  
assets realization 资产变现 u5Ftu?t  
assets refinancing arrangement 资产再集资安排 YxP@!U9dE,  
assets securitization 资产证券化 7=DjI ~  
assets situated outside Hong Kong 在香港以外地方的资产 B}&xaY  
assets stripping 削减资产；拆卖资产 .;*s`t  
assets value 资产值 t>[KVVg W  
assignee 承让人 <Ce2r"U1e  
assignment 转让；转让书；转让契 U~ck!\0&T  
assignment of interest 权益转让 &w1P\4?G  
assignment of letters patent and trade mark 专利证书及商标转让 k+DR]icv  
assignment of property 物业转让；物业转让书 E,f>1meN=  
assignment right 转让权 }~Af/  
assignor 转让人 |e2be1LD  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 _`pD`7:aI^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 pf_mf.  
associate member 附属会员 >z.<u|r2  
associated body corporate 相联法人团体 Ix(><#P  
associated company 相联公司；联属公司 Y>&Ew*Y  
associated corporation 相联法团 PK4iuU`vh  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Z%x\~)~  
公认会计师公会〔英国〕 -%I2[)F<   
Association of Futures Exchange Brokers 香港期货经纪协会 [l8jRT=R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]Qe{e3p;  
association of underwriters 承保人组织 xu'yVt9RC  
assumption of control 接管 R%c SJ8O#  
assurance 担保；保险；转易；转易书 -^ C=]Medl  
assurance of interest 权益的转易 g{P%s'%*  
at 19XX price 按一九ＸＸ年价格计算 Y}vr>
\  
at a discount 按赔价计算；按贴水价格计算；打折扣 '_$uW&{NI  
at a premium 按溢价计算；按升水价格计算 5efpeu  
at call 通知付款；按通知 bHI<B)=`  
at constant market price 按固定市价计算 leQT-l2Bk  
at constant price 按固定价格计算 $]q8, N|1  
at cost 按成本计算 O1`9Y}G(r  
at current market price 按当时市价计算；按现时市价计算 _IdRF5
<4  
at current price 按当时价格计算；按现时价格计算 _{ZqO;[u  
at factor cost 按要素成本计算；按生产要素成本计算 >(snII  
at money-of-the-day price 按付款当日价格计算 E~a3r]V/  
at or better 按指定或较佳价位〔买卖指令〕 0p@k({]<  
at par 按面值计算；平价 SC- $B  
at sight 见票即付 Tr#V*.x  
at the close 按收市盘 RTFZPq84  
at the opening 按开市盘 ru7RcYRq  
attestation 见证；见证条款 ]]"jw{W}A  
at-the-money option 平价期权 5
j-]EJb  
attorney 受权人；受托代表人 ZZyDG9a>
7  
attornment 新拥有人承认书 ,do58i K  
attributable profit 可归属利润 chEn|>~  
attributable share value 可归属股份价值 BJS-Jy$-  
Auckland Stock Exchange 奥克兰证券交易所 ^bL
RVp1  
auction 拍卖 ,2]X}&{i  
auctioneer 拍卖商 P6Mhbmt9*  
audit 审计；核数 _pH{yhA  
Audit Commission 审计署 v~/~@jv  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] J/6`oh?,Q  
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〕 ayBRWT0  
audit review 帐目审查 "+uNmUUnm  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =KT7nl  
audited account 审计帐目；经审计的帐目 >Ng)k]G  
audited annual account 经审计的周年帐目 }Up.)
{.%  
audited balance sheet 经审计的资产负债表 }!i`0p  
auditor 核数师；核数主任；审计师 tV/Z)fpyH  
auditor's certificate 核数师证明书；审计师证明书 a83g\c5   
auditor's report 核数师报告；审计师报告 LC0d/hM  
Aussie bond 澳元债券 .4l/_4,s_  
austerity budget 紧缩预算 rbZ[!LA  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `O6:t\d@  
Australia All Ordinaries Index 澳洲所有普通股票指数 -@&1`@):{  
Australian Dollar [AUD] 澳元 mNYl@+:psj  
Australian Options Market 澳大利亚期权市场 lHB
) b}7E  
Australian Securities Commission 澳洲证券事务监察委员会 q:8_]Qt  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $c&0F,  
Australian Stock Exchange 澳大利亚证券交易所 j'p1q  
Austrian Schilling [ATS] 奥地利先令 Pj?Dmk~   
authentication 认证；鉴证 s4H2/E
C  
authority to purchase 委托购买证；委购书 V#q}Wysft  
authorization 认可；核准；授权；授权书 *V k ^f+5  
authorization by direction 指示授权 l|V;Ys5f  
authorization by instruction 指令授权 W@\ (nfD2  
authorization by warrant 令状授权 OJb*VtZz5R  
authorization of unit trust 单位信托的认可 Ov82ibp_1  
authorized agent 指定代理人 X%9*O[6{  
authorized capital 法定资本 b.2J]6G  
authorized clerk 出市员
nF)uTk  
authorized dealer 认可交易商 DW(~Qdk  
authorized financial institution 认可财务机构 lnbmoHv  
authorized fund 认可基金 'PWQnt
_U  
authorized fund house 获授权的基金公司；认可基金公司 vs&8wbS)  
authorized institution 认可机构 "?.~/@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 eUO9a~<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _2vd`k  
authorized insurer 获授权保险人；获认可承保人 8Og3yFx[rt  
authorized investment 特准投资项目 gd6Dm4q(  
authorized person 获授权人 {b!7 .Cd=  
authorized representative 获授权代表 #-cTc&$O;  
authorized share capital 法定股本 >E"9*:.^a  
automated quotation system 自动报价系统 v+1i=s2$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #^mqQRpgq  
自动交易系统〔香港期货交易所有限公司〕 19d6]pJ5  
automatic adjustment mechanism 自动调整机制 VS/;aG$&y  
automatic adjustment system 自动调整系统 ,|To#umym>  
Automatic Clearing House 自动票据交换所 yqSY9EX7  
automatic exchange rates accumulation system 自动化汇率累集系统 ^i_Iqph=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %(LvE}[RJ  
automatic teller machine [ATM] 自动柜员机 )%JD8;[Jq  
autopay 自动转帐 -)w]a{F  
available assets 可用资产 @C.GKeM*  
available fiscal reserve 现存财政储备 ;6DnId2Zh  
available profit 可用利润 Rs$5PdH  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7!2 HNg  
average 平均；平均数；海损 CB*/ =Y  
average basic salary 平均基本薪金 RIhOR8)  
average consumer expenditure 平均消费开支；一般消费开支 N\R=cwk  
average cost 平均成本 _ 6:ww/  
average cost of land production 增辟土地平均成本 v:d9o.h  
average daily turnover 平均每日成交额
v$$]Gv(  
average daily wage rate 平均每日工资率 bsO@2NP'  
average expenditure pattern 平均开支模式 WD?Jk9_F  
average growth rate 平均增长率 Jyu`-=It  
average net fixed assets 固定资产平均净值 6[==BbZ  
average of relatives 相对价格平均数 zLek&s&-  
average price 平均价格 *W^=XbG  
average propensity to consume 平均消费倾向；一般消费倾向 IL2r9x%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^Rmoz1d  
average rate 平均率 v*P[W_.  
average revenue 平均收入；平均收益 !A[S6-18%-  
average stock 平均库存；平均存货 v.`+I-\.z)  
average yearly rent 平均年租 %ejeyc  
avoidance of double taxation 避免双重课税 1VfSSO  
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 <|V'pim  
'bm:u  
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