一些有用的会计术语(也不知道发的地方对不对)A

A: m1$P3tZPn  
A share Ａ股；甲类股份 -_4jJxh=OB  
abatement of tax 减税；减扣免税额 jf)JPa_  
ABN AMRO Bank N.V. 荷兰银行 n%ArA])_&  
above-the-line expenditure 线上项目支出；经常预算支出 Y'a(J7
  
above-the-line receipt 线上项目收入；经常预算收入 l& ^B   
ABSA Asia Limited 南非联合亚洲有限公司 @n;YF5  
absolute change 绝对数值变更 8JFkeU%yO  
absolute expenditure 实际开支 ah6F^Kpl{  
absolute guideline figure 绝对准则数字 >'1Q"$;  
absolute interest 绝对权益 ]MA)='~  
absolute order of discharge 绝对破产解除令 bQN4ozSi  
absolute profit margin 绝对利润幅度 by y
1MgQd  
absolute value 实值；绝对值 sImxa`kb  
absolutely vested interest 绝对既得权益 _467~5JkU  
absorbed cost 已吸收成本；已分摊成本 A[$wxdc  
absorption 吸收；分摊；合并
C^42=?  
absorption rate 吸收率；摊配率；分摊率 /h.3<HI."*  
ACB Finance Limited 亚洲商业财务有限公司 NMY!-Kv 5  
acceptable form of reciprocity 合理的互惠条件 &qI5*aQ8T  
acceptable rate 适当利率；适当汇率 oJp_c  
acceptance agreement 承兑协议 mlw BATi  
acceptance for honour 参加承兑 $XU$?_O  
acceptor 承兑人；接受人；受票人 V_d%g<n4  
acceptor for honour 参加承兑人 cCbr-Z&  
accident insurance 意外保险 >93{=+  
Accident Insurance Association of Hong Kong 香港意外保险公会 =cKk3kJC  
accident insurance scheme 意外保险计划 C<=p"pWw  
accident year basis 意外年度基准 [Z Gj7  
accommodation 通融；贷款 Cg\)BHv~  
accommodation bill 通融票据；空头票据 ieF 0<'iF  
accommodation party 汇票代发人 .-26 N6S  
account balance 帐户余额；帐户结余 dSOn\+  
account book 帐簿 S+xGHi)  
account collected in advance 预收款项 W6/p
-e5y  
account current book 往来帐簿 +#db_k  
account of after-acquired property 事后取得的财产报告 z`:^e1vG  
account of defaulter 拖欠帐目 gGdYh.K&e5  
account payable 应付帐款 awW\$Q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `M<G8ob  
account receivable 应收帐款 yh
n $4;m  
account receivable report 应收帐款报表 .p0n\$r  
account statement 结单；帐单；会计财务报表 d\Z4?@T<5  
account title 帐户名称；会计科目 lRK?%~  
accountant's report 会计师报告 Z6A
U%3]  
Accountant's Report Rules 会计师报告规则 L8K3&[l%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 l3|>*szX  
Accounting Arrangements 《会计安排》 MmX[xk  
accounting basis 会计基础 ^t%M  
accounting by Official Receiver 破产管理署署长呈交的帐目 i@j ?<  
Accounting Circular 《会计通告》 <:7e4#  
accounting class 会计类别 ;3}b&Z[N]  
accounting date 记帐日期；会计结算日期 d@4=XSj  
accounting for money 款项核算 KIY_EE$?  
Accounting Officer 会计主任 8=Y|B5  
accounting period 会计报告期；会计期 qq%_ksQ  
accounting policy 会计政策；会计方针 ^[z\KmUqt  
accounting practice 会计惯例 r$eL-jQmn  
accounting principle 会计准则 |w]i$`3
'I  
accounting record 会计记录 &ziB#(&:H  
accounting report 会计报告 8A]q!To  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `/Jr8J_  
Accounting Society of China 中国会计学会 "lzg@=$|)  
accounting statement 会计报表 5e8-?w%e  
accounting system 会计制度；会计系统 g\nL n#  
accounting transaction 会计事项；帐务交易 AezXou&  
accounting treatment 会计处理 ';!UJWYl  
accounting year 会计年度 "m)O13x  
accretion 增值；添加 \mit&EUh}  
accrual 应计项目；应累算数目 A_ z:^9  
accrual basis 应计制；权责发生制 %a^!~qV  
accrual basis accounting 应计制会计；权责发生制会计 P3FpU<OBwp  
accrue 应累算；应计 ] r+I D  
accrued benefit 应累算利益 2xBGs9_Y  
accrued charges 应计费用 JJOs L!@  
accrued cumulative preference share dividend 应累算的累积优先股股息 2-2LmxLG  
accrued expenses 应累算费用 [c%}L 3B  
accrued interest payable 应付利息；应计未付利息 g8@HAV^H  
accrued interest receivable 应收利息；应计未收利息 by ee-BU  
accrued right 累算权益 F+-MafN7Y  
accruing profit 应累算的利润 2p.+C35c=j  
accumulated fiscal reserve 累积财政储备 8>+eG
z|  
accumulated profit 累积利润；滚存溢利 dM.Ow!j  
accumulated reserve 累积储备 $4)guG)  
accumulation of surplus income 累积收益盈余 m,fr?d/;  
acquired assets 既得资产 QncS&  
acquisition 收购；购置；取得 E0Xu9IW/A  
acquisition cost 购置成本 S?WUSx*N  
acquisition expenses 购置费用 [beuDZA  
acquisition of 100% interest 收购全部股权 ,\RCgc  
acquisition of control 取得控制权 S%|' /cFo  
acquisition of fixed assets 购置固定资产 n!orM5=:O  
acquisition of shell “买壳” Y(mwJud|  
acquisition price 收购价 UM^hF%  
act of God 天灾 5S?Xl|8E  
acting partner 执事合伙人 Ek\Zi#f<  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ViONG]F  
active partner 积极参与的合伙人 
;yoq/  
active trading 交投活跃 r2`?Ta  
actual circulation 实际流通 aq**w?l  
actual cost 实际成本 TK1MmL  
actual expenditure 实际开支；实际支出 5Z0x2jV  
actual income 实际入息；实际收入；实际收益 w8zQDPVB%  
actual market 现货市场 :{imRa-  
actual price 现货价；实际价格 #f@53Pxb  
actual profit 实际利润 9Ky,oB  
actual quotation 实盘；实际价位；实际报价 $>`8'I  
actual year basis 按实际年度计算 XwGJ 8&N  
actuals 实货 v3]M;Y\  
actuarial investigation 精算调查 N#qoKY(#  
actuarial principle 精算原则 wOSNlbQ5jl  
actuarial report 精算师报告 O3^@"IY  
Actuarial Society of Hong Kong 香港精算学会 wIPDeC4  
actuarial valuation 精算师估值 32J  
actuary 精算师 r8E!-r}rno  
ad referendum agreement 暂定协议；有待覆核的协定 LDNUywj@w  
ad valorem duty 从价税；按值征税 &$ 9bC't6  
ad valorem duty system 从价税制  n6dg   
ad valorem fee 从价费 \Bf{/r5x  
ad valorem tariff 从价关税 ON^u|*kO  
additional allowance 额外免税额 g:V6B/M&  
additional amount for unexpired risk 未过期风险的额外款额 ;0W
lvKF  
additional assessable profit 补加应评税利润 <CdO& xUY  
additional assessment 补加评税 3KZ h?~B  
additional commitment 额外承担 #7)6X:/O  
additional commitment vote 额外承担拨款 9EQ,|zf'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
c73ZEd+j  
additional dependent parent allowance 供养父母额外免税额 AS398L  
additional provision 额外拨款 #6nA^K}  
additional stamp duty 附加印花税 IEj`:]d  
additional tax 补加税罚款；补加税款 Z r*ytbt  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 FL}8h/  
adjudged bankrupt 被裁定破产 @bE?WXY  
adjudicated bankrupt 裁定破产人 H$HhB8z3  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !ym5'h  
adjudication of bankruptcy 裁定破产；宣告破产 ng\S%nA&J  
adjudication of insolvency 裁定无力偿还债务 U$%w"k7^(  
adjusted actual 经调整的实数；调整后的实数 |hAGgo/03  
adjusted current assets 经调整的流动资产；调整后的流动资产 (yVI<Os{a  
adjusted figure 经调整的数字；调整后的数额 dv:
&N  
adjusted liabilities 经调整的负债；调整后的负债 jk?(W2c#{  
adjusted loss 经调整的亏损；调整后的亏损 <aS1bQgaU  
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 o qTh )  
adjusted profit 经调整的利润；调整后的利润 q2Dg~et  
adjusted surplus 经调整的盈余额；调整后的盈余额 GH!#"Sl8Z  
adjusted value 经调整的价值；调整后的价值 -
.G0k*[d  
adjustment 调整；修订；理算〔保险〕 (["u
"m%  
adjustment centre 调剂中心 P
=GM7  
adjustment lag 调整过程的时间差距；调整时差 / ffWmb_4  
adjustment mechanism 调整机制 R2{X? 2|$  
adjustment of loss 亏损调整 LNWp$"  
adjustment process 调整过程；调整程序 _7VU ,  
adjustment range 调整幅度 2I5@zm ea  
administered exchange rate 受管制汇率 gfHlY
Q]  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #-
O4x`W>  
administration expenses 行政费用 w\a#Bfcv  
administration fee 手续费；行政费 xFh}%mwpt[  
administration in bankruptcy 破产管理 >U].k8a)  
administration order 遗产管理令 qxNV~aK  
administrator 管理人；遗产管理人 _,QUH"
  
administrator of the estate 遗产管理人 bzTM{<]sv  
admission of debt 债项承认书 G"(!5+DLy  
admission of proof 接纳债权证明 ~5zhK:7c  
advance 放贷款项；垫付款项；预支款项；预付款项 4H)a7<,  
advance account 暂支帐目；预付款帐户 9lwg`UWl,  
advance compensation 预付补偿金 /6fsh7 \  
advance from shareholder 股东垫款 xMu6P
M<l  
advance pending reimbursement 预支以待日后付还 -`JY] H  
advanced economy 先进经济体系 N_U D7P1  
advancement 预付；预付财产 7(-<x@e  
advances warrant 垫款令 K>U&jH  
advancing 贷出 (G Y`O  
adverse balance 逆差 /nNHI34  
adverse exchange 逆汇 %1<|.Dmd  
advertisement addressed to shareholders 在报章刊登的致股东通告 +Y+kx"8  
advice for collection 托收通知书 H3b`)k sFr  
advice of drawing 提款通知书；汇票通知书 "7d_$.Z  
advice of payment 付款通知 MH-,+-Eq  
Advisory Committee [Securities and Futures Commission] n$8A"'.M  
谘询委员会〔证券及期货事务监察委员会〕 ] N8V?.|:  
Advisory Committee on Diversification 经济多元化谘询委员会 >ZT3gp?E  
affidavit 誓章；遗产申报誓章 uFgw eOJ  
affidavit of no receipt 述明无收款的誓章 %$Uw]a  
affiliate 联号；联营公司；附属公司 'DPSM?]fA  
affiliated company 附属公司；联号；联营公司 F~6[DqF\|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 W0Vjs|/  
affordability 负担能力 78kk"9h'  
African Development Bank [AfDB] 非洲开发银行 x[E`2_Ff0  
after-acquired property 事后取得的财产 U8z,N1]r*`  
after-hours dealing 市后交易 YZd4% zF  
after-tax profit 税后盈利；税后利润；税后溢利 x1Uj4*Au  
agency agreement 代理协议 Zv_<*uzKZ  
agency expenses 代理机构的开支 x$t=6@<
]  
agency fee 代理费 8w4.|h5FP  
Agency Law 《代理法》 9(Z)c  
agent 代理人；承销人 QGa"HG5NF  
agent of company 公司代理人 -3C~}~$>`  
agent's fee 代理人费；经纪费 . Hw^Nx  
aggregate 总计；总数；总体数字 -Cl0!}P4I  
aggregate amount 总款额；总额 !q?}[E2  
aggregate assets and liabilities 总体资产与负债 _[V 6s#Wk3  
aggregate at constant price 按固定价格计算的总体数字 b@k3y9&  
aggregate demand 总需求 RN;Tqq):  
aggregate gross position 总持仓量 ;)*Drk*t,  
aggregate limit 总限额 4^ A
\w  
aggregate of salaries tax 合计薪俸税 H~&'`
h1  
aggregate performance 总体表现；总体业绩 !^%b|=[  
aggregate supply 总体供应 %%#zO Z  
aggregate surplus 总盈余 5E]I  
aggregate total 整体总额 on~rrSK  
aggregate value 总值；合计价值 gBN;j  
aggregated basis 合计基准 7_LE2jpC,5  
aggregated net chargeable income 合计应课税入息实额 Lgy}Gm8u5  
aggregation 合并计算；合计；总和 .Q7z<Q  
aggregation of incomes of husband and wife 夫妇入息合并计算 >:.Bn8-  
aggregation of property 财产的总和 3s+D x$Ud  
agio 差价；贴水 Z+4J4Ka^!(  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 d]<tFx>CQW  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment q;U[
f6JjE  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 aV1(DZ83  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment MQ01!Y[q_7  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 4GJsVA(d|  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +'l@t bP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K.k=\N  
agreement for a settlement 授产协议 3;&N3:,X  
agreement for assignment 转让协议 p AD@oPC  
agreement for sale 售卖协议；买卖协议 <7qM;)g  
agreement for sale and purchase 买卖协议 +
%0+  
agreement for the payment of interest 支付利息协议 8ARpjYZP  
agreement for the repayment of money 还款协议 Q~`n%uYg\{  
agreement of reinsurance 再保险协议 Oo,<zS=ICk  
Agricultural Bank of China 中国农业银行 Pp?J5HW  
air passenger departure tax 飞机乘客离境税 ,JR7N_"I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 [b`k\~N4r  
airport tax 机场税 yZKj>P1  
alcohol duty 酒精税 6+>q1,<  
alienation 让与；让渡；转让 Gk<h_1WW
K  
alimony 生活费；赡养费 >zhbOkR9c  
All Ordinaries Index [AOI] 所有普通股指数 tH$Z_(5  
all risks 全险；综合险 6HyQm?c>a  
All Sales Record for Stock Market 《股票市场成交报告》 N=(rl#<  
Allied Capital Resources Limited 新联财务有限公司 0@z78h=h  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {epsiHK@tK  
allocation letter 拨款信件 3AWg43L7  
allocation of fund 分配款项；预留款项 &
BP%~  
allocation of profit 利润分配；溢利分配 IRLT-  
allocation warrant 拨款令 <EJC.WWJa  
allotment 分配；配股 /" ,]J  
allotment notice 股份配售通知；配股通知 R/iXO~/"J  
allotment of shares 股份分配 ,+0_kndR  
allowable 可获宽免；免税的 dx|j,1e  
allowable business loss 可扣除的营业亏损 kZeb^Q+,
 
allowable expenses 可扣税的支出 4Vh#Ye:`  
allowance 免税额；津贴；备抵；准备金 `CO?} rW  
allowance for debts 债项的免税额 +~HL"Vv  
allowance for depreciation by wear and tear 耗损折旧免税额 dQt]r  
allowance for funeral expenses 殡殓费的免税额 8uNq353  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z@dHXj )  
allowance for repairs and outgoings 修葺及支出方面的免税额 hC,EO&  
allowance to debtor 给债务人的津贴 i0hF9M  
alteration of capital 资本更改 xG
N&RjPk\  
alternate trustee 候补受托人 X ZfT;!wF&  
amalgamation 合并 zUWu5JI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8|gwH2st~  
ambit of charges 征税范围；收费范围 @hp@*$#& 9  
amended valuation 经修订的估值 E`BL3+kQ  
American Commodities Exchange 美国商品交易所 ka655O/)&  
American Express Bank Limited 美国运通银行 #49,7OBU  
American Stock Exchange 美国证券交易所 JpN+'/  
amortization 摊销 4~DoqT  
amount due from banks 存放银行同业的款项 N|wI=To  
amount due from banks abroad 存放海外银行同业的款项 %kUIIHV}  
amount due from holding companies 控股公司欠款 }k$2r3  
amount due from local banks 存放本港银行同业的款项 =*fOej>G  
amount due to banks 银行同业的存款 V|Smk;G  
amount due to banks abroad 海外银行同业的存款 Bf.@B0\  
amount due to holding companies 控股公司存款 "4Cb dD//  
amount due to local banks 本港银行同业的存款 !CUrpr/*  
amount due to outport banks 外埠银行同业的存款 ~'n3],o?  
amount for note issue 发行纸币的款额 f/aSqhAW  
amount of bond 担保契据的款额 a(QYc?u  
amount of consideration 代价款额 w
(0's'  
amount of contribution 供款数额 h?jKq2`  
amount of indebtedness 负债款额 ar }F^8Ku  
amount of principal of the loan 贷款本金额 J#"@~Q+a`@  
amount of rates chargeable 应征差饷数额 ~m'PAC"Q$  
amount of share capital 股本额 !c
/G'se  
amount of sums assured 承保款额 #A+ dj| b  
amount of variation 变动幅度 g,*LP  
amount of vote 拨款数额 @uApm~}  
amount payable 应付款额 63 F@Ft  
amount receivable 应收款额 rxJmK$qd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l!
5fuB8  
analysis 分析 [BWA$5D)Ny  
ancillary risk 附属风险 &c%;Lo  
annual account 周年帐目；周年帐目报表；年度决算；年结 v25]}9/C  
annual accounting date 年结日期 w*n@_n={  
annual allowance 每年免税额；年积金；年度津贴；年津 {wVj-w=<W  
annual balance 年度余额 /SO 4O|b  
annual disposable income 每年可动用收入 )ERmSWq/u  
annual estimates 周年预算 R1)v;^B|)  
annual fee 年费 llN#4D9s  
annual general meeting 周年大会 `ZhDoLpH<  
annual growth rate 年增率；每年增长率 'GcN9D  
annual long-term supplement 长期个案每年补助金 6B'd]Fe  
annual pensionable emolument 可供计算退休金的年薪  [,JUC<  
annual report 年报 8`M) r'5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2NB/&60<  
annual return 周年报表；周年申报表；每年报税表格 (= #EJB1(  
Annual Return Rules 《周年报表规则》 zT4SI'r?f  
annual review of consumer prices 每年消费物价回顾 ap,%)on^  
annual roll-forward basis 逐年延展方式 5FKb7  
annual salary 年薪 Z#+lwZD  
annual statement 年度报表；年度决算表 m`_
s_#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 cgY+xd@  
annuitant 年金受益人 -*HR0:H  
annuity 年金 F/}(FG<'>I  
annuity contract 年金合约 Q*&k6A"jx  
annuity on human life 人寿年金 hhRUC&Y%V  
antecedent debt 先前的债项 -y]e`\+[  
ante-dated cheque 倒填日期支票 u4hC/!  
anticipated expenditure 预期开支 ;d5d$Np@m&  
anticipated net profit 预期纯利 vf^`'  
anticipated revenue 预期收入 xO3-I@  
anti-inflation measure 反通货膨胀措施 f_'#wc6  
anti-inflationary stance 反通货膨胀立场 $^~dqmE2,  
apparent deficit 表面赤字 _!_%A
fz  
apparent financial solvency 表面偿债能力 apmZ&Ab  
apparent partner 表面合伙人 +9yV'd>U  
application for personal assessment 个人入息课税申请书 v@n0ma=  
application of fund 资金应用 .Aj4?AXWc  
application to release as liquidator and to destruct the books of accounts and documents H+lB
b$  
申请免除清盘人职务及毁灭帐簿与文件 (m:ktd=x  
appointed actuary 委任精算师 B bP&-c  
appointed auditor 委任核数师；委任审计师 <9Sg,ix't  
appointed trustee 委任的受托人 \?EnTu.  
appointer 委任人 qGivR
DR$  
apportioned pro rata 按比例分摊 3;v%78[&P  
apportionment 分配；分摊 'z\$.L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V[#eeH)/  
apportionment formula 分摊方程式 /N=;3yWF  
apportionment of estate duty 遗产税的分摊 3Q;XvrGA  
appraisal 估价；评估 pd%h5|*n;  
appreciable growth 可观增长 A-S!Z2m\  
appreciable impact 显着影响 a>6@1liT  
appreciable increase 可观增长 mLGbwm'K  
appreciation 增值；升值 S1SsJo2\  
appreciation against other currencies 相对其他货币升值 5|:t$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4 s&9A/&pC  
appreciation tax 增值税 $OGT
HJA  
appropriation 拨款；拨用；拨付 s\/$`fuhx  
appropriation account 拨款帐目 JA!?vs  
Appropriation Bill 拨款法案 >/J!:Htk+K  
appropriation-in-aid system 补助拨款办法 }LYK:?_/  
approved assets 核准资产 I)s~kA.e  
approved basket stock 认可一篮子证券 Wks?9)Is  
approved budget 核准预算 LKX; ^  
approved charitable donation 认可慈善捐款 5-[bdI  
approved charitable institution 认可慈善机构 >oYr=O  
approved currency 核准货币；认可货币 fC|NK+Xd`  
approved estimates 核准预算 m0M;f+^  
approved estimates of expenditure 核准开支预算 o!$O+%4  
approved overseas insurer 核准海外保险人 X7."hGu@  
approved overseas trust company 核准海外信托公司 i`st'\I  
approved pooled investment fund 核准汇集投资基金 Z~[EZgIg  
approved provident fund scheme 认可公积金计划 lJ>OuSd  
approved provision 核准拨款 n=_jmR1  
approved redeemable share 核准可赎回股份 v#Xl  
approved regional stock 认可地区性证券 F4:giu ht  
approved retirement scheme 认可退休金计划 ^s.necg0  
approved subordinated loan 核准附属贷款 4arqlzlo  
arbitrage 套戥；套汇；套利 5oOF|IYi  
arbitrageur 套戥者；套汇者 4;;K1< 1  
arbitrary amount 临时款项 RvXK?mL4F  
arrangement 措施；安排；协定 :n0czO6E  
arrears 欠款 <&47W  
arrears of pay 欠付薪酬 <0sT  
arrears of revenue 逾期未收税款；逾期未收的帐项 GI.=\s  
articles of association 组织章程；组织细则；组织章程细则 B QxU~s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .=`r?#0  
ascertainment of profit 确定利润 0D==0n  
"Asia Clear" “亚洲结算系统” QJ%[6S  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -h%!#g  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z\g6E/%%  
Asian Development Fund [ADF] 亚洲发展基金 yb4Jsk5%  
Asian dollar bond 亚洲美元债券 LFwRTY,G  
Asian dollar market 亚洲美元市场 $_5a1Lq1  
Asian dollar rate 亚洲美元利率 D^-6=@<3KD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [Z-S0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 wbImE;-Z  
asked price 沽盘；喊价；索价；卖方报价 D}i_#-^MH  
assessable income 应评税入息 P;' xa^Y  
assessable loss 应评税亏损 }eLnTi{  
assessable profit 应评税利润 #)BbW40f6  
assessable value 应评税值 5`tMHgQO  
assessed profit 估定利润 /\-iV)h1@  
assessed value 经评估价值 ] -}Zd\Rs  
assessment 评税；评定；估价；评税单 :i};]pR  
assessment number 评税编号；估价编号 8`]1Nt!*B  
assessment of additional tax 补加税评税 ~E^lKe  
assessment of performance 业绩评估；实绩评价 Gm1[PAj  
Assessor 评税主任 y/9aI/O'
  
asset price bubbles 资产价格泡沫 {3H)c
^Q  
asset-backed securities 具资产保证的证券 rY:A
 LA  
assets accretion 资产增值 Et0[HotO  
assets and liabilities 资产与负债 0x1#^dII  
assets betterment statement 资产递增表；资产改进表 jt6q8  
assets lending 实物放款；有抵押贷款 #]vs*Sz  
assets of the company passing on the death 死者去世时转移的公司资产 Ex`!C]sQ  
assets pledged as security for liabilities 用作负债抵押的资产 3v?R"2\qS  
assets portfolio 资产投资组合 @gM>Lxj  
assets price 资产价格 S`t@L}  
assets quality 资产质素 z4B-fS]  
assets realization 资产变现 vj#Y /B  
assets refinancing arrangement 资产再集资安排 ]f}#&]<(T  
assets securitization 资产证券化 iD"9,1@~n  
assets situated outside Hong Kong 在香港以外地方的资产 .$~zxd#zo  
assets stripping 削减资产；拆卖资产 jM07&o]D  
assets value 资产值 dd> qy  
assignee 承让人 Li2-G  
assignment 转让；转让书；转让契 Bsc&#  
assignment of interest 权益转让 _VM()n;  
assignment of letters patent and trade mark 专利证书及商标转让 }@Dgr)*+  
assignment of property 物业转让；物业转让书 OF_g0Zu  
assignment right 转让权 Dn
I31!+y  
assignor 转让人 G9qN1q~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 EmFL %++V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -:]-g:;/  
associate member 附属会员 =ICakh!TO  
associated body corporate 相联法人团体 A@81wv  
associated company 相联公司；联属公司 ;&$Nn'~a  
associated corporation 相联法团 d!z}! :  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] kuI%0)iZn  
公认会计师公会〔英国〕 y7Sey;  
Association of Futures Exchange Brokers 香港期货经纪协会 WJ[ybzVj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K.P1|  
association of underwriters 承保人组织 ^$VH~i&  
assumption of control 接管 m2esVvP  
assurance 担保；保险；转易；转易书 ^V;h>X|  
assurance of interest 权益的转易 b,r{wrLe)  
at 19XX price 按一九ＸＸ年价格计算 81jVjf?`  
at a discount 按赔价计算；按贴水价格计算；打折扣 .KeZZLH  
at a premium 按溢价计算；按升水价格计算 
i"Z  
at call 通知付款；按通知 z7$,m#tw  
at constant market price 按固定市价计算 Ng 3r`S"_<  
at constant price 按固定价格计算 zu52]$Vj  
at cost 按成本计算 H5J1j*P<d  
at current market price 按当时市价计算；按现时市价计算 YQ _]Jv k  
at current price 按当时价格计算；按现时价格计算 -+)06BqF}  
at factor cost 按要素成本计算；按生产要素成本计算 |
Ym3.hz  
at money-of-the-day price 按付款当日价格计算 umJ!j&(  
at or better 按指定或较佳价位〔买卖指令〕 41oXOB  
at par 按面值计算；平价 ,)beK*Iw  
at sight 见票即付 8?z7!k]  
at the close 按收市盘 Eb.k:8?Tn  
at the opening 按开市盘 @;1Ym\zc  
attestation 见证；见证条款 gAxf5A_x)  
at-the-money option 平价期权 "'@>cJ=  
attorney 受权人；受托代表人 !=SBeq  
attornment 新拥有人承认书 \YMe&[C:o  
attributable profit 可归属利润 _GF{Duxh  
attributable share value 可归属股份价值 ?#]wxH,  
Auckland Stock Exchange 奥克兰证券交易所 ^0T DaZDLp  
auction 拍卖 vOV$Hle  
auctioneer 拍卖商 NG\g_^.M
 
audit 审计；核数 *MD\YFXR  
Audit Commission 审计署 M9ACaf@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (5\VOCT>4%  
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〕 JC#M,j2  
audit review 帐目审查 -RKqbfmi=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 U_.9H _G  
audited account 审计帐目；经审计的帐目 o4F?Rx,L  
audited annual account 经审计的周年帐目 G W@g  
audited balance sheet 经审计的资产负债表 EH~t<  
auditor 核数师；核数主任；审计师 WT_4YM\bz  
auditor's certificate 核数师证明书；审计师证明书 :SJxG&Pm=~  
auditor's report 核数师报告；审计师报告 lFT` WO  
Aussie bond 澳元债券 `~;`q  
austerity budget 紧缩预算 0CR~ vQf#r  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 QXLHQ_V  
Australia All Ordinaries Index 澳洲所有普通股票指数 zNRR('B?  
Australian Dollar [AUD] 澳元 H
pGI\s  
Australian Options Market 澳大利亚期权市场 Zv|TvlyT"  
Australian Securities Commission 澳洲证券事务监察委员会 Uw5AHq).  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =6H  
Australian Stock Exchange 澳大利亚证券交易所 EgB$y"fs  
Austrian Schilling [ATS] 奥地利先令 <l!{j?Kx  
authentication 认证；鉴证 XN %tcaY  
authority to purchase 委托购买证；委购书 0T7c=5z4W  
authorization 认可；核准；授权；授权书 -)E nr6  
authorization by direction 指示授权 qS?uMms7w  
authorization by instruction 指令授权 $Si|;j$?  
authorization by warrant 令状授权 ==]BrhZK  
authorization of unit trust 单位信托的认可 IDn$w^"  
authorized agent 指定代理人 +JlPQ~5  
authorized capital 法定资本 SDHJX8Hq  
authorized clerk 出市员 AU3
>v  
authorized dealer 认可交易商 @CNe)&U  
authorized financial institution 认可财务机构 8m"(T-wb6{  
authorized fund 认可基金 1a@b-V2 d&  
authorized fund house 获授权的基金公司；认可基金公司 1G`zwfmh~  
authorized institution 认可机构 Dhze2q)o  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Ra)AQ n  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _/[}PQC6G  
authorized insurer 获授权保险人；获认可承保人 H7?Sd(U  
authorized investment 特准投资项目 q<Z`<e  
authorized person 获授权人 /#-zI#iK  
authorized representative 获授权代表 pz0Q@n/X  
authorized share capital 法定股本 UB2Ft=  
automated quotation system 自动报价系统 H_vGa!_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /Dj-@7.C/  
自动交易系统〔香港期货交易所有限公司〕 -J]j=  
automatic adjustment mechanism 自动调整机制 M"!{Dx~  
automatic adjustment system 自动调整系统 o~`KOe  
Automatic Clearing House 自动票据交换所 yBkcYHT  
automatic exchange rates accumulation system 自动化汇率累集系统 ~v|NC([(  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -I'Jm=q3]  
automatic teller machine [ATM] 自动柜员机 vlVHoF;&  
autopay 自动转帐 {YMO8  
available assets 可用资产 ,vs#(d6G  
available fiscal reserve 现存财政储备 hq*"S-N  
available profit 可用利润 ,*m{Q  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 6^NL>|?  
average 平均；平均数；海损 8k9Yoht  
average basic salary 平均基本薪金 o>75s#= b=  
average consumer expenditure 平均消费开支；一般消费开支 6R#.AD\  
average cost 平均成本 PTP0 _|K  
average cost of land production 增辟土地平均成本 =Ohro'   
average daily turnover 平均每日成交额 B1 Y   
average daily wage rate 平均每日工资率 k, >*.Yoh  
average expenditure pattern 平均开支模式 W'{o`O=GGr  
average growth rate 平均增长率 vB Vg/  
average net fixed assets 固定资产平均净值 /K :H2?J  
average of relatives 相对价格平均数 F#KUu3;B  
average price 平均价格 %G/(7l[W  
average propensity to consume 平均消费倾向；一般消费倾向 r8,'LZIz  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ,u S)N6'b6  
average rate 平均率 zT+ "Z(oz,  
average revenue 平均收入；平均收益 o-
+H
-  
average stock 平均库存；平均存货 4Hq6nT/  
average yearly rent 平均年租 ]FEs
N6  
avoidance of double taxation 避免双重课税 WXFCe@  
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 /NUu^ N  
^2LqKo\T  
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