一些有用的会计术语(也不知道发的地方对不对)A

A: c/(Dg$DbX  
A share Ａ股；甲类股份 }me`(zp  
abatement of tax 减税；减扣免税额 z`]:\j'O3"  
ABN AMRO Bank N.V. 荷兰银行 NZwi3  
above-the-line expenditure 线上项目支出；经常预算支出 Ov.oy
ke4  
above-the-line receipt 线上项目收入；经常预算收入 J*^ i=y  
ABSA Asia Limited 南非联合亚洲有限公司 D8$4PT0u  
absolute change 绝对数值变更 $?pfst~;O  
absolute expenditure 实际开支 .9<euPrz  
absolute guideline figure 绝对准则数字 /<o?T{z<-  
absolute interest 绝对权益 FJW,G20L  
absolute order of discharge 绝对破产解除令 i&)OJy  
absolute profit margin 绝对利润幅度 8>X]wA6q  
absolute value 实值；绝对值 m*KI'~#$%
 
absolutely vested interest 绝对既得权益 G12o?N0p  
absorbed cost 已吸收成本；已分摊成本 4'N 4,3d$  
absorption 吸收；分摊；合并 
g12.4+  
absorption rate 吸收率；摊配率；分摊率 T[J8zLO  
ACB Finance Limited 亚洲商业财务有限公司 "VMb1Zhf  
acceptable form of reciprocity 合理的互惠条件 nD=N MqQ &  
acceptable rate 适当利率；适当汇率 =%b1EYk  
acceptance agreement 承兑协议 .j"@7#
tW  
acceptance for honour 参加承兑 LftGA7uGJ)  
acceptor 承兑人；接受人；受票人 zq|Nlt
K  
acceptor for honour 参加承兑人  ]l  
accident insurance 意外保险 SxX  
Accident Insurance Association of Hong Kong 香港意外保险公会 iU#"G" &  
accident insurance scheme 意外保险计划 }0OQm?xh  
accident year basis 意外年度基准 bhfC2@  
accommodation 通融；贷款 '\"5qB  
accommodation bill 通融票据；空头票据 81)i>]  
accommodation party 汇票代发人 (>*L-&-  
account balance 帐户余额；帐户结余 gaE8\JSr  
account book 帐簿 =}SLQdT  
account collected in advance 预收款项 Hig.` P  
account current book 往来帐簿 g}*p(Tp9:  
account of after-acquired property 事后取得的财产报告 )k4&S{=  
account of defaulter 拖欠帐目 iN5[x{^t  
account payable 应付帐款 uME_/S uO  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Z07n>|WF-  
account receivable 应收帐款 LvL2[xh%&  
account receivable report 应收帐款报表 (:}}p}u  
account statement 结单；帐单；会计财务报表 X0LC:0+  
account title 帐户名称；会计科目 Yv"B-oy  
accountant's report 会计师报告 q3
GkfgY  
Accountant's Report Rules 会计师报告规则 ,lb}&uZo  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )6px5Vwz  
Accounting Arrangements 《会计安排》 hE4qs~YB!  
accounting basis 会计基础 ^Qxv5HS2  
accounting by Official Receiver 破产管理署署长呈交的帐目 5wv7]F<  
Accounting Circular 《会计通告》 !'Hd:oD<  
accounting class 会计类别 =RofC9,  
accounting date 记帐日期；会计结算日期 QEF$Jx  
accounting for money 款项核算 (!9+QXb'  
Accounting Officer 会计主任 Ghar hJ>v  
accounting period 会计报告期；会计期 d8p5a C+E  
accounting policy 会计政策；会计方针 qGP}  
accounting practice 会计惯例 zV"'-iP  
accounting principle 会计准则 <." @H<-`*  
accounting record 会计记录 &@D\4b,?nm  
accounting report 会计报告 z<9Llew^e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "@Qg]#]JH  
Accounting Society of China 中国会计学会 !=6\70lJ  
accounting statement 会计报表 v:NQrN  
accounting system 会计制度；会计系统 q/qig5Ou  
accounting transaction 会计事项；帐务交易 h)z2#qfc  
accounting treatment 会计处理 #E_
<}o  
accounting year 会计年度 oZ
i{v]4  
accretion 增值；添加 U/h@Q\~U  
accrual 应计项目；应累算数目 STPRC&7;  
accrual basis 应计制；权责发生制 D|'[[=  
accrual basis accounting 应计制会计；权责发生制会计 ,z>w^_  
accrue 应累算；应计 1L=)93,M  
accrued benefit 应累算利益 mR8tW"Z2  
accrued charges 应计费用 yI%q3lB}^  
accrued cumulative preference share dividend 应累算的累积优先股股息 /.sho\a  
accrued expenses 应累算费用 &{ZUY3  
accrued interest payable 应付利息；应计未付利息 4Wa*Pcj  
accrued interest receivable 应收利息；应计未收利息 y'O<*~C(X  
accrued right 累算权益 1r3} V7  
accruing profit 应累算的利润 v
XG?8Q  
accumulated fiscal reserve 累积财政储备 Xu|2@?l9  
accumulated profit 累积利润；滚存溢利 0(o.[%Ye  
accumulated reserve 累积储备 h]j>S  
accumulation of surplus income 累积收益盈余 ;f} ']2  
acquired assets 既得资产 y43ha  
acquisition 收购；购置；取得 eAG)+b  
acquisition cost 购置成本 $\PU Y8  
acquisition expenses 购置费用 \(r$f!`  
acquisition of 100% interest 收购全部股权 ;{v2s;  
acquisition of control 取得控制权  #J  
acquisition of fixed assets 购置固定资产 f|~X}R  
acquisition of shell “买壳” Mu6DTp~k  
acquisition price 收购价 >G As&\4hs  
act of God 天灾 9q\_
UbF  
acting partner 执事合伙人
CW]Th-xc  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >qd=lm <,  
active partner 积极参与的合伙人 B|'}HBkP  
active trading 交投活跃 Tf('iZ2+  
actual circulation 实际流通 wNmC1HOh  
actual cost 实际成本 T>J ,kh  
actual expenditure 实际开支；实际支出 kr-5O0tmf  
actual income 实际入息；实际收入；实际收益 Fe.90)  
actual market 现货市场 [ B*r{  
actual price 现货价；实际价格 > iYdr/^a  
actual profit 实际利润 {$v^2K'C  
actual quotation 实盘；实际价位；实际报价 L<6nM ;d  
actual year basis 按实际年度计算 F&   
actuals 实货 aP B4!3W  
actuarial investigation 精算调查 )c532 y  
actuarial principle 精算原则 J5Ti@(G5V  
actuarial report 精算师报告 FOjX,@x&  
Actuarial Society of Hong Kong 香港精算学会 %OP|%^2  
actuarial valuation 精算师估值 Fqh./@o  
actuary 精算师 (B!DBnq  
ad referendum agreement 暂定协议；有待覆核的协定 p8Z;QH*  
ad valorem duty 从价税；按值征税 #L57d  
ad valorem duty system 从价税制 &2I8!Ia  
ad valorem fee 从价费 =r3g:j/>q  
ad valorem tariff 从价关税 =y`-:j\  
additional allowance 额外免税额 6;;2e> e  
additional amount for unexpired risk 未过期风险的额外款额 l+X
\>,  
additional assessable profit 补加应评税利润 d ,.=9
  
additional assessment 补加评税 ]EG8+K6  
additional commitment 额外承担 w(K|0
|t  
additional commitment vote 额外承担拨款
SwM=
?<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 XWq"_$&LF  
additional dependent parent allowance 供养父母额外免税额 d1'= \PYr  
additional provision 额外拨款 [6Sk>j  
additional stamp duty 附加印花税 vG\ b`  
additional tax 补加税罚款；补加税款 @jrxbo;5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^)C#  
adjudged bankrupt 被裁定破产 *vq75k$7  
adjudicated bankrupt 裁定破产人 7z
Ifsb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RL fQT_V  
adjudication of bankruptcy 裁定破产；宣告破产 /vu]ch  
adjudication of insolvency 裁定无力偿还债务 q+cD  
adjusted actual 经调整的实数；调整后的实数 )g}G{9M^  
adjusted current assets 经调整的流动资产；调整后的流动资产 h0I5zQZm  
adjusted figure 经调整的数字；调整后的数额 "yj_v\@4  
adjusted liabilities 经调整的负债；调整后的负债 I&<'A[vHl  
adjusted loss 经调整的亏损；调整后的亏损 a2/Mf   
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 fzvyR2 I  
adjusted profit 经调整的利润；调整后的利润 Z'Pe%}3  
adjusted surplus 经调整的盈余额；调整后的盈余额 #rNc+  
adjusted value 经调整的价值；调整后的价值 UT[{NltH  
adjustment 调整；修订；理算〔保险〕 $xcZ{C  
adjustment centre 调剂中心 ;' H\s  
adjustment lag 调整过程的时间差距；调整时差 [JV?Mdzu  
adjustment mechanism 调整机制 4t3>`x 7  
adjustment of loss 亏损调整 s!>9od6^  
adjustment process 调整过程；调整程序 W=OryEV?  
adjustment range 调整幅度 +;M 5Sp  
administered exchange rate 受管制汇率 <RtyW  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 PZlPC#E-  
administration expenses 行政费用 bm4Bq>*=U  
administration fee 手续费；行政费 kE|x'(x  
administration in bankruptcy 破产管理 T8Q_JQ  
administration order 遗产管理令 Hi*|f!,H?  
administrator 管理人；遗产管理人 B]Ec  
administrator of the estate 遗产管理人 #^R@EZ  
admission of debt 债项承认书 ;zV<63tW  
admission of proof 接纳债权证明 uX]]wj-R3  
advance 放贷款项；垫付款项；预支款项；预付款项 <K,X5ctM}  
advance account 暂支帐目；预付款帐户 #M5d,%?+#[  
advance compensation 预付补偿金 5?([jAOf  
advance from shareholder 股东垫款 :"H?phk  
advance pending reimbursement 预支以待日后付还 !nlr!+(fV  
advanced economy 先进经济体系 xE
eHQ7J  
advancement 预付；预付财产 7AWq3i{  
advances warrant 垫款令 A}&YK,$5ED  
advancing 贷出 .rnT'""i<5  
adverse balance 逆差 rBy0hGx  
adverse exchange 逆汇 62y
:i  
advertisement addressed to shareholders 在报章刊登的致股东通告 -=5~-
72~  
advice for collection 托收通知书 6a_U[-a9;  
advice of drawing 提款通知书；汇票通知书 {<-wm-]mo  
advice of payment 付款通知 DiTpjk]c`  
Advisory Committee [Securities and Futures Commission] S\Le;,
5Z  
谘询委员会〔证券及期货事务监察委员会〕 l-S0Gn/'X  
Advisory Committee on Diversification 经济多元化谘询委员会 ~*<`PDO?  
affidavit 誓章；遗产申报誓章 9Oo`4  
affidavit of no receipt 述明无收款的誓章 GlRjbNW?Q  
affiliate 联号；联营公司；附属公司 'c
Q,;y  
affiliated company 附属公司；联号；联营公司 $)BPtGMGo  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rK`^A  
affordability 负担能力 *<6dB#' J  
African Development Bank [AfDB] 非洲开发银行 0CK
  
after-acquired property 事后取得的财产 *c&OAL]  
after-hours dealing 市后交易 LZ.Xcy  
after-tax profit 税后盈利；税后利润；税后溢利 A1`6+8}o;b  
agency agreement 代理协议 lNtxM"G&  
agency expenses 代理机构的开支 1i_%1Oip  
agency fee 代理费 3la`S$c  
Agency Law 《代理法》 K<`W>2"  
agent 代理人；承销人 F`2h,i-9  
agent of company 公司代理人 j+{cc: h"X  
agent's fee 代理人费；经纪费 sUK|*y  
aggregate 总计；总数；总体数字 |]k,0Y3v  
aggregate amount 总款额；总额 CDsl)  
aggregate assets and liabilities 总体资产与负债 %e3E}m>  
aggregate at constant price 按固定价格计算的总体数字 V0W4M%  
aggregate demand 总需求 dqo-
.,=  
aggregate gross position 总持仓量 1~3dX[&  
aggregate limit 总限额 :]CL}n$*  
aggregate of salaries tax 合计薪俸税 Oh>hyY)}  
aggregate performance 总体表现；总体业绩 @)vQ>R\k<  
aggregate supply 总体供应 "@/pQoLy  
aggregate surplus 总盈余 \8s:I+[HH  
aggregate total 整体总额 pV;0Hcy  
aggregate value 总值；合计价值 w-xigm>{Z  
aggregated basis 合计基准 $xq04ejJ  
aggregated net chargeable income 合计应课税入息实额 (E&M[hH+  
aggregation 合并计算；合计；总和 ZbjUOlE02  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,J-|.ER->  
aggregation of property 财产的总和 3}&3{kt
 
agio 差价；贴水 DHx&%]r;D  
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》 $!y^t$u$@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment J

YA>Q&  
《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》 hvNK"^\p  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment m%>}T75C^  
《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》 $Bl51VjN  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment UnYb}rF#%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (v|<" tv  
agreement for a settlement 授产协议 \_6  
agreement for assignment 转让协议 75R#gQ]EV  
agreement for sale 售卖协议；买卖协议 +`>E_+
Mp  
agreement for sale and purchase 买卖协议 (C"q-0?n  
agreement for the payment of interest 支付利息协议 Xw<;)m  
agreement for the repayment of money 还款协议 &=$f\O1Ty  
agreement of reinsurance 再保险协议 GKSF(Tnj  
Agricultural Bank of China 中国农业银行 KG9-ac  
air passenger departure tax 飞机乘客离境税 OVU)t]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dv3u<XM~  
airport tax 机场税 kR^h@@'F"  
alcohol duty 酒精税 )T^wc:  
alienation 让与；让渡；转让 [rK`BnJX  
alimony 生活费；赡养费 ^blw\;LB  
All Ordinaries Index [AOI] 所有普通股指数 DI2e%`$  
all risks 全险；综合险 <eS/-W%n6  
All Sales Record for Stock Market 《股票市场成交报告》 wVnmT94  
Allied Capital Resources Limited 新联财务有限公司 !G0Mg; ,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Kg"eS`-  
allocation letter 拨款信件 ;in-)`UC!  
allocation of fund 分配款项；预留款项 :yJ([  
allocation of profit 利润分配；溢利分配 ^_DwuY  
allocation warrant 拨款令 B@0#*I Rm  
allotment 分配；配股 ~>lqEa  
allotment notice 股份配售通知；配股通知 "VSx?74q  
allotment of shares 股份分配 9+s&|XS*  
allowable 可获宽免；免税的 YM'4=BlJHv  
allowable business loss 可扣除的营业亏损 CI$z+zN  
allowable expenses 可扣税的支出 3oH/34jj  
allowance 免税额；津贴；备抵；准备金 9&.md,U'  
allowance for debts 债项的免税额 C4.GtY8,d  
allowance for depreciation by wear and tear 耗损折旧免税额 ~u2f`67
{  
allowance for funeral expenses 殡殓费的免税额 n*na6rV\k  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fDfph7[)  
allowance for repairs and outgoings 修葺及支出方面的免税额 Hi
U)q  
allowance to debtor 给债务人的津贴 ~9vK6;0  
alteration of capital 资本更改 ujmIS~"  
alternate trustee 候补受托人 TNA7(<"fV|  
amalgamation 合并 ~LV]cX2J(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >dm9YfQ  
ambit of charges 征税范围；收费范围 Q1x&Zm1v  
amended valuation 经修订的估值 Lw_|o[I}  
American Commodities Exchange 美国商品交易所 Wkjp:`(-$r  
American Express Bank Limited 美国运通银行 .Wy'  
American Stock Exchange 美国证券交易所 PuGs%{$(h  
amortization 摊销 &Mudu/KTr  
amount due from banks 存放银行同业的款项 H)gc"aRe;Y  
amount due from banks abroad 存放海外银行同业的款项 5|K[WvG@Co  
amount due from holding companies 控股公司欠款 "G.X=, V  
amount due from local banks 存放本港银行同业的款项 -)')PV_+  
amount due to banks 银行同业的存款 0zSz[;A  
amount due to banks abroad 海外银行同业的存款 NW`.7'aWT  
amount due to holding companies 控股公司存款 ,(K-;Id4  
amount due to local banks 本港银行同业的存款 0;">ETh=  
amount due to outport banks 外埠银行同业的存款 0:u:#))1  
amount for note issue 发行纸币的款额 Bl8|`R^g  
amount of bond 担保契据的款额 &?H$-r1/?V  
amount of consideration 代价款额 j=M%*`@  
amount of contribution 供款数额 BSgT 6K  
amount of indebtedness 负债款额 ?2Z`xL9QT  
amount of principal of the loan 贷款本金额 6Q]c}  
amount of rates chargeable 应征差饷数额 DgW@v[#BK=  
amount of share capital 股本额 T@IzfX7  
amount of sums assured 承保款额 Xy=ETV%  
amount of variation 变动幅度 3x+=7Mg9  
amount of vote 拨款数额 2sk7E'2(  
amount payable 应付款额 7_l Wr  
amount receivable 应收款额 uyB2   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TaHcvjhR  
analysis 分析 _
LC*_LT_  
ancillary risk 附属风险 v G\J8s  
annual account 周年帐目；周年帐目报表；年度决算；年结 5=|h~/.k  
annual accounting date 年结日期 7I"~a<f0X`  
annual allowance 每年免税额；年积金；年度津贴；年津 5o>`7(t`  
annual balance 年度余额 Xnjl {`  
annual disposable income 每年可动用收入 [w@S/K[_|  
annual estimates 周年预算 GU2TQx{V  
annual fee 年费 MQN~I^v3  
annual general meeting 周年大会 |/n7(!7$[v  
annual growth rate 年增率；每年增长率 ^tG,H@95  
annual long-term supplement 长期个案每年补助金 ly[dV.<P  
annual pensionable emolument 可供计算退休金的年薪 GuU-<*u(d  
annual report 年报 ^GY^g-R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X5 or5v  
annual return 周年报表；周年申报表；每年报税表格 Jk&!(YK&  
Annual Return Rules 《周年报表规则》 pY )x&uM!  
annual review of consumer prices 每年消费物价回顾 z`E=V  
annual roll-forward basis 逐年延展方式 K2xHXziQ  
annual salary 年薪 XL.f`N.O  
annual statement 年度报表；年度决算表 <iU@ M31  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0,DrVGa  
annuitant 年金受益人 ^IuhHP  
annuity 年金 a?r$E.W'&  
annuity contract 年金合约 r2.w4RMFua  
annuity on human life 人寿年金 klFS3G  
antecedent debt 先前的债项 sV{\IgH/x  
ante-dated cheque 倒填日期支票 "D_:`@V(  
anticipated expenditure 预期开支 59l9_yFJ  
anticipated net profit 预期纯利 v:/!OvLe  
anticipated revenue 预期收入 X coPkW  
anti-inflation measure 反通货膨胀措施 2!B|w8ar  
anti-inflationary stance 反通货膨胀立场 Q}lCQK/g  
apparent deficit 表面赤字 P<vU!`x%q  
apparent financial solvency 表面偿债能力 @- |G_BZ  
apparent partner 表面合伙人 t7x<=rW7u  
application for personal assessment 个人入息课税申请书 [[AO6.Z  
application of fund 资金应用 B47I?~{  
application to release as liquidator and to destruct the books of accounts and documents o(Z~J}l({  
申请免除清盘人职务及毁灭帐簿与文件 aaY AS"/:  
appointed actuary 委任精算师 c]#}#RJ`\  
appointed auditor 委任核数师；委任审计师 N'EZJoH  
appointed trustee 委任的受托人 Tt~[hC h  
appointer 委任人 dB4ifeT]  
apportioned pro rata 按比例分摊 h>GbJ/^  
apportionment 分配；分摊 2 >O[Y1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @#,/6s7?  
apportionment formula 分摊方程式 FD 8Lk  
apportionment of estate duty 遗产税的分摊 _h}(jEd!  
appraisal 估价；评估 *m<[ sS  
appreciable growth 可观增长 U;
 m@  
appreciable impact 显着影响 p+]S)K GZw  
appreciable increase 可观增长 ANw1P{9*  
appreciation 增值；升值 Q2m
[XcnX  
appreciation against other currencies 相对其他货币升值 ~s Hd
OMw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l%GArH`  
appreciation tax 增值税 ~$T>,^K y  
appropriation 拨款；拨用；拨付 aQx6;PC  
appropriation account 拨款帐目 2ak]&ll+h  
Appropriation Bill 拨款法案 k $^/$N  
appropriation-in-aid system 补助拨款办法 TU~y;:OJ  
approved assets 核准资产 mp$IhJ6#  
approved basket stock 认可一篮子证券 `Pj7:[."[  
approved budget 核准预算 er3~gm  
approved charitable donation 认可慈善捐款 ^lV}![do!  
approved charitable institution 认可慈善机构 V>)/z|[  
approved currency 核准货币；认可货币 j`.&4.7+  
approved estimates 核准预算 # f-hI  
approved estimates of expenditure 核准开支预算 G2I%^.s  
approved overseas insurer 核准海外保险人 3R%JmLM+R9  
approved overseas trust company 核准海外信托公司 \HzmhQb+m  
approved pooled investment fund 核准汇集投资基金 xtv%C  
approved provident fund scheme 认可公积金计划 ' abEY  
approved provision 核准拨款 }?mSMqnB  
approved redeemable share 核准可赎回股份 mq4Zy3H   
approved regional stock 认可地区性证券 "M iJM+,  
approved retirement scheme 认可退休金计划 b; C}=gg  
approved subordinated loan 核准附属贷款 4lX_2QT]E  
arbitrage 套戥；套汇；套利 7!jb  
arbitrageur 套戥者；套汇者 Jaw1bUP!oK  
arbitrary amount 临时款项 !|4]V}JQ  
arrangement 措施；安排；协定 06AgY0\  
arrears 欠款 gw,K*ph}q  
arrears of pay 欠付薪酬 >^g2Tg:  
arrears of revenue 逾期未收税款；逾期未收的帐项 QEt"T7a[/  
articles of association 组织章程；组织细则；组织章程细则 -avxH?;?
7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >e6OlIW  
ascertainment of profit 确定利润 ]h`*w  
"Asia Clear" “亚洲结算系统” N80ogio_Tk  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 AA,/AKikd  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 nD eVYK  
Asian Development Fund [ADF] 亚洲发展基金 jnJ*e-AW  
Asian dollar bond 亚洲美元债券 (N&?
Z]|yr  
Asian dollar market 亚洲美元市场 iKPgiL~  
Asian dollar rate 亚洲美元利率 $nmt&lm  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +jB;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _w?!Mu  
asked price 沽盘；喊价；索价；卖方报价 hv#$Zo<  
assessable income 应评税入息 fWEQ vQ  
assessable loss 应评税亏损 M("sekL  
assessable profit 应评税利润 w>X@ ,  
assessable value 应评税值 t6+W  
assessed profit 估定利润 y]@JkF(  
assessed value 经评估价值 I(R%j]LX&  
assessment 评税；评定；估价；评税单 \)uA:v  
assessment number 评税编号；估价编号 a~LA&>@  
assessment of additional tax 补加税评税 /"La@M37  
assessment of performance 业绩评估；实绩评价 W3UxFs]$  
Assessor 评税主任 T:{&eWH  
asset price bubbles 资产价格泡沫 9Xg7=(#  
asset-backed securities 具资产保证的证券 FvVC 2Z  
assets accretion 资产增值 =Y|( }92  
assets and liabilities 资产与负债 Q+
Q"JU  
assets betterment statement 资产递增表；资产改进表 NYHK>u/5c  
assets lending 实物放款；有抵押贷款 PA ZjA0d  
assets of the company passing on the death 死者去世时转移的公司资产 g4,ldr"D  
assets pledged as security for liabilities 用作负债抵押的资产 8=Oym~  
assets portfolio 资产投资组合 n^{h@u  
assets price 资产价格 084Us s  
assets quality 资产质素 T<Xw[PEnP  
assets realization 资产变现 u4 es8"  
assets refinancing arrangement 资产再集资安排 1\@PrO35J  
assets securitization 资产证券化 F!hjtIkPj  
assets situated outside Hong Kong 在香港以外地方的资产 #3_g8ni5X  
assets stripping 削减资产；拆卖资产 9VTAs:0D=  
assets value 资产值 EQ^]W-gN  
assignee 承让人 s/hWhaS<  
assignment 转让；转让书；转让契 -V4{tIQY  
assignment of interest 权益转让 qVfn(rZ  
assignment of letters patent and trade mark 专利证书及商标转让 HM)D/CO,?  
assignment of property 物业转让；物业转让书 E]n]_{BN]  
assignment right 转让权 H
EFgEYlO  
assignor 转让人 T8g\_m  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Ot47.z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 S{l)hwlE  
associate member 附属会员 ^(+q1O'  
associated body corporate 相联法人团体
/# Jvt  
associated company 相联公司；联属公司 1-^D2B[-  
associated corporation 相联法团 gd#R7[AVi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I>nYI|o1  
公认会计师公会〔英国〕 Ek `bPQ5  
Association of Futures Exchange Brokers 香港期货经纪协会 cA4?[F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *j&\5|^V  
association of underwriters 承保人组织 Heh&;c  
assumption of control 接管 Jy}~ZY  
assurance 担保；保险；转易；转易书 h9m|f|cH  
assurance of interest 权益的转易 c"kB@P  
at 19XX price 按一九ＸＸ年价格计算 %>+lr%B  
at a discount 按赔价计算；按贴水价格计算；打折扣 c.LRS$o/j  
at a premium 按溢价计算；按升水价格计算 iT{4-j7|P4  
at call 通知付款；按通知 `.JW_F)1  
at constant market price 按固定市价计算 j~\FDcG*ed  
at constant price 按固定价格计算 H?;+C/-K`_  
at cost 按成本计算 dpS@:  
at current market price 按当时市价计算；按现时市价计算 >H;m[  
at current price 按当时价格计算；按现时价格计算 tx[;& ;  
at factor cost 按要素成本计算；按生产要素成本计算 _I;hM  
at money-of-the-day price 按付款当日价格计算 \,/ozfJ7dT  
at or better 按指定或较佳价位〔买卖指令〕 rG~W=!bj  
at par 按面值计算；平价 B=]L%~xL$  
at sight 见票即付 Ih5Y7<8b~  
at the close 按收市盘 zP0<4E$M`  
at the opening 按开市盘 4$vUD1('  
attestation 见证；见证条款 v7@"9Uw}  
at-the-money option 平价期权 lU Zj  
attorney 受权人；受托代表人 T7mT:z>:  
attornment 新拥有人承认书 m[y~-n  
attributable profit 可归属利润 .{ILeG  
attributable share value 可归属股份价值 ->51t  
Auckland Stock Exchange 奥克兰证券交易所 1WqCezI  
auction 拍卖 -a_qZ7  
auctioneer 拍卖商 /cdLMm:  
audit 审计；核数 8wd["hga<%  
Audit Commission 审计署 t1iz5%`p}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N)H+Ng[  
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〕 DI;LhS*z  
audit review 帐目审查 }03?eWk/y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <!G /&T  
audited account 审计帐目；经审计的帐目 sdCG}..`  
audited annual account 经审计的周年帐目 V}<<?_
 
audited balance sheet 经审计的资产负债表 fFbJE]jW  
auditor 核数师；核数主任；审计师 MwQtf(_  
auditor's certificate 核数师证明书；审计师证明书 9:RV5Dt  
auditor's report 核数师报告；审计师报告 -tWxBGSa@  
Aussie bond 澳元债券 :I";&7C  
austerity budget 紧缩预算 |b='DJz2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2l V`UIa  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,V]FAIJ  
Australian Dollar [AUD] 澳元 r*mYtS  
Australian Options Market 澳大利亚期权市场 2Q(ZW@0  
Australian Securities Commission 澳洲证券事务监察委员会 :n~Mg{j3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vxPr)"Vvz  
Australian Stock Exchange 澳大利亚证券交易所 tq}sedYhee  
Austrian Schilling [ATS] 奥地利先令 6v:L8t$"  
authentication 认证；鉴证 /o$6"~t  
authority to purchase 委托购买证；委购书 xG edY*[`  
authorization 认可；核准；授权；授权书 GBg  
authorization by direction 指示授权 Iw?^  
authorization by instruction 指令授权 d=+zOF  
authorization by warrant 令状授权 YSB> WBS-<  
authorization of unit trust 单位信托的认可 9({ 9r[U  
authorized agent 指定代理人 ;6 d-+(@  
authorized capital 法定资本 )N^fSenFBn  
authorized clerk 出市员 R3_;!/
1  
authorized dealer 认可交易商 `r=^{Y  
authorized financial institution 认可财务机构 4?(=?0/[  
authorized fund 认可基金 (K6vXq.;\\  
authorized fund house 获授权的基金公司；认可基金公司 A6_ER&9$>N  
authorized institution 认可机构 |I"&Z+m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 J Z@sk2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Su,<idS  
authorized insurer 获授权保险人；获认可承保人 |,n(9Ix  
authorized investment 特准投资项目 ^oDs*F  
authorized person 获授权人 4$2HO`@uN  
authorized representative 获授权代表 T^d<vH  
authorized share capital 法定股本  K\ pZ  
automated quotation system 自动报价系统 A9Ea}v9:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |iSwG=&  
自动交易系统〔香港期货交易所有限公司〕 2XBHo (  
automatic adjustment mechanism 自动调整机制 B
H}rg,]G  
automatic adjustment system 自动调整系统 G^<m0ew|  
Automatic Clearing House 自动票据交换所 4s>L]! W$8  
automatic exchange rates accumulation system 自动化汇率累集系统 >W/mRv&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 j1Sjw6}GCH  
automatic teller machine [ATM] 自动柜员机 %T<c8w}dP  
autopay 自动转帐 #>CWee;  
available assets 可用资产 rjfWty%6pX  
available fiscal reserve 现存财政储备 mDwuJf8}  
available profit 可用利润 ~Odclrs  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 &BKnJ{,H  
average 平均；平均数；海损 ;/23CFYM  
average basic salary 平均基本薪金 fK@UlMC]7  
average consumer expenditure 平均消费开支；一般消费开支 2WKIO|'  
average cost 平均成本 M9VAs~&S  
average cost of land production 增辟土地平均成本 OHngpe4  
average daily turnover 平均每日成交额 g p|G q  
average daily wage rate 平均每日工资率 V.Lk70 \  
average expenditure pattern 平均开支模式 @Py'SH!-  
average growth rate 平均增长率 I)%bOK]  
average net fixed assets 固定资产平均净值 J~
@W":v  
average of relatives 相对价格平均数 ;6]ag< Q  
average price 平均价格 bS|h~B]rd  
average propensity to consume 平均消费倾向；一般消费倾向 S[8nGH#m  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .Q</0*sp  
average rate 平均率 IA=\c  
average revenue 平均收入；平均收益 ]U4C2}u  
average stock 平均库存；平均存货 Ttb?x<)+8  
average yearly rent 平均年租 f0g_Gn $  
avoidance of double taxation 避免双重课税 <[gN4x>'  
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 z^KBV^n  
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