一些有用的会计术语(也不知道发的地方对不对)A

A: t8wz'[z  
A share Ａ股；甲类股份 }rb ]d'|  
abatement of tax 减税；减扣免税额 tkUW)ScJ  
ABN AMRO Bank N.V. 荷兰银行 y}H*p  
above-the-line expenditure 线上项目支出；经常预算支出 Y+Q
,4s  
above-the-line receipt 线上项目收入；经常预算收入 ~,3v<A[5Vi  
ABSA Asia Limited 南非联合亚洲有限公司 a#
~Z5>{  
absolute change 绝对数值变更 y("0Xve  
absolute expenditure 实际开支 <aQ; "O~   
absolute guideline figure 绝对准则数字 jd*%.FDi{  
absolute interest 绝对权益 PxCl]~v  
absolute order of discharge 绝对破产解除令 M,v@G$pW  
absolute profit margin 绝对利润幅度 |rms[1<_  
absolute value 实值；绝对值 j#.-MfB  
absolutely vested interest 绝对既得权益 D;T r  
absorbed cost 已吸收成本；已分摊成本 FZ'>LZ  
absorption 吸收；分摊；合并 l%)=s~6z  
absorption rate 吸收率；摊配率；分摊率 yvH#1F`{q  
ACB Finance Limited 亚洲商业财务有限公司 IQ27FV|3  
acceptable form of reciprocity 合理的互惠条件 QP-<$P;~  
acceptable rate 适当利率；适当汇率 -EX3' [*'  
acceptance agreement 承兑协议 N_WA4?rB  
acceptance for honour 参加承兑 \]d*h]Hms  
acceptor 承兑人；接受人；受票人 b~jvmcr  
acceptor for honour 参加承兑人 <LA`PbQa  
accident insurance 意外保险 h-v&I>  
Accident Insurance Association of Hong Kong 香港意外保险公会 w[$Wpae  
accident insurance scheme 意外保险计划 ![."xHVeL  
accident year basis 意外年度基准 ZJJl944  
accommodation 通融；贷款 ,uD*FSp>  
accommodation bill 通融票据；空头票据  } k%\  
accommodation party 汇票代发人 v!v0,?b*  
account balance 帐户余额；帐户结余 B}xo|:f!zj  
account book 帐簿 @_weMz8}  
account collected in advance 预收款项 yK2*~T,6@  
account current book 往来帐簿 -QNMB4  
account of after-acquired property 事后取得的财产报告 :e9jK[)h0  
account of defaulter 拖欠帐目 3YNkT"~T  
account payable 应付帐款 Y.hH fSp  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 \gW\Sa ^  
account receivable 应收帐款 /;(%Xd&:  
account receivable report 应收帐款报表 zR/p}Wu|!  
account statement 结单；帐单；会计财务报表 MZ+IorZl  
account title 帐户名称；会计科目 U8I~co:h  
accountant's report 会计师报告 aPP<W|Cmo2  
Accountant's Report Rules 会计师报告规则 0?*I_[Y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 m^s2kB4A[  
Accounting Arrangements 《会计安排》 -gX2{dW  
accounting basis 会计基础 keq[6Lv  
accounting by Official Receiver 破产管理署署长呈交的帐目 f"=4,  
Accounting Circular 《会计通告》 m
WFZg.#?  
accounting class 会计类别 Q*J ~wuE2  
accounting date 记帐日期；会计结算日期  ,IvnNnl2  
accounting for money 款项核算 B7jlJqV  
Accounting Officer 会计主任 oG_'<5Bv>  
accounting period 会计报告期；会计期 $@f3=NJ4k  
accounting policy 会计政策；会计方针 qYrGe  
accounting practice 会计惯例 $T%<'=u|E  
accounting principle 会计准则 !JQ~r@j  
accounting record 会计记录 ;<GTtt#D  
accounting report 会计报告 _"t.1+-K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4R^j"x 5  
Accounting Society of China 中国会计学会 R*5;J`TW  
accounting statement 会计报表 m ?tnk?oX  
accounting system 会计制度；会计系统 hFPRC0ftE  
accounting transaction 会计事项；帐务交易 KUqS(u   
accounting treatment 会计处理 <{).x6  
accounting year 会计年度 Z*Hxrw\!0  
accretion 增值；添加 7JwWM2N?V  
accrual 应计项目；应累算数目 c(=O`%B{  
accrual basis 应计制；权责发生制 ?g*T3S"  
accrual basis accounting 应计制会计；权责发生制会计 HyYQQ  
accrue 应累算；应计 4uVmhjT:X  
accrued benefit 应累算利益 jW0z|jr  
accrued charges 应计费用 bOGDz|H``  
accrued cumulative preference share dividend 应累算的累积优先股股息 Ch!Q?4  
accrued expenses 应累算费用 g~["O!K3  
accrued interest payable 应付利息；应计未付利息 )BTs *7 j  
accrued interest receivable 应收利息；应计未收利息 :XY3TI  
accrued right 累算权益 (C_
o^_I:  
accruing profit 应累算的利润 {%k;V ~  
accumulated fiscal reserve 累积财政储备 =FJ9wiL  
accumulated profit 累积利润；滚存溢利 s6hWq&C  
accumulated reserve 累积储备 cz~FWk  
accumulation of surplus income 累积收益盈余 !?M_%fNE  
acquired assets 既得资产 M&T/vByTn_  
acquisition 收购；购置；取得 d/zX
%  
acquisition cost 购置成本 8BH)jna`Qo  
acquisition expenses 购置费用 Leick6  
acquisition of 100% interest 收购全部股权 qJzK8eW  
acquisition of control 取得控制权 i|noYo_Ah\  
acquisition of fixed assets 购置固定资产 -
&$%m)wN  
acquisition of shell “买壳”  /lok3J:  
acquisition price 收购价 Gqc6).tn  
act of God 天灾 ;p"XCLHl  
acting partner 执事合伙人 z4+6k-#):  
active market 买卖活跃的市场；交投畅旺的市场；旺市 p00Bgo  
active partner 积极参与的合伙人 v@
s`l#  
active trading 交投活跃 ;{7lc9uRj  
actual circulation 实际流通 cMk%]qfVo8  
actual cost 实际成本 F"P:9`/  
actual expenditure 实际开支；实际支出 EUS]Se2  
actual income 实际入息；实际收入；实际收益 *B}R4Y|g  
actual market 现货市场 SF=|++b1f  
actual price 现货价；实际价格 3n)iTSU3  
actual profit 实际利润 E1v<-UPbA  
actual quotation 实盘；实际价位；实际报价 =w?cp}HW  
actual year basis 按实际年度计算 ur[bh  
actuals 实货 H)fo4N4ii  
actuarial investigation 精算调查 fy4JW,c  
actuarial principle 精算原则 bUB6B  
actuarial report 精算师报告 > V}NG  
Actuarial Society of Hong Kong 香港精算学会 pr89zkYw  
actuarial valuation 精算师估值 "?.Wb L  
actuary 精算师 5|t&qUV  
ad referendum agreement 暂定协议；有待覆核的协定 @Odu.F1e  
ad valorem duty 从价税；按值征税 W>IKy#  
ad valorem duty system 从价税制 df rr.i  
ad valorem fee 从价费 ({b/J0<@D  
ad valorem tariff 从价关税 rz7b
%
WY  
additional allowance 额外免税额 
gb#wrI  
additional amount for unexpired risk 未过期风险的额外款额 LKY Q?  
additional assessable profit 补加应评税利润 J(VZa_  
additional assessment 补加评税 AG0x)  
additional commitment 额外承担 *Yjs$'_2  
additional commitment vote 额外承担拨款 [B<{3*R_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 jC8BLyGE_  
additional dependent parent allowance 供养父母额外免税额 raZRa*C;  
additional provision 额外拨款 }}2hI`   
additional stamp duty 附加印花税 \$UU/\  
additional tax 补加税罚款；补加税款 Z|wDM^Lf  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 IT33E%G  
adjudged bankrupt 被裁定破产 FKm2slzb  
adjudicated bankrupt 裁定破产人 "t`e68{Ls  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %LW~oI.  
adjudication of bankruptcy 裁定破产；宣告破产 ? D'-{/<4  
adjudication of insolvency 裁定无力偿还债务 V-u\
TiL  
adjusted actual 经调整的实数；调整后的实数 t\0JNi$2  
adjusted current assets 经调整的流动资产；调整后的流动资产 m_f^#:  
adjusted figure 经调整的数字；调整后的数额 jzp%.4/j  
adjusted liabilities 经调整的负债；调整后的负债 hlEvL  
adjusted loss 经调整的亏损；调整后的亏损 5Ozj&Zq  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 'z5 ;o:T  
adjusted profit 经调整的利润；调整后的利润 2*F
Z@?X@r  
adjusted surplus 经调整的盈余额；调整后的盈余额 Bqgw%_  
adjusted value 经调整的价值；调整后的价值 %.Y`X(g6/  
adjustment 调整；修订；理算〔保险〕 \MPy"uC  
adjustment centre 调剂中心 Ob+c*@KiW  
adjustment lag 调整过程的时间差距；调整时差 ]F#kM211  
adjustment mechanism 调整机制 xB[# a*  
adjustment of loss 亏损调整 q=(wK&  
adjustment process 调整过程；调整程序 <#`L&w.  
adjustment range 调整幅度 @gk[sQ\O  
administered exchange rate 受管制汇率 K)Ka"H  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %LmB`DqZ  
administration expenses 行政费用 vM8]fSc  
administration fee 手续费；行政费 /n=/WGl  
administration in bankruptcy 破产管理 |u=57II#xK  
administration order 遗产管理令 dGN*K}5  
administrator 管理人；遗产管理人
@)wXP@7  
administrator of the estate 遗产管理人 }c:
0cl  
admission of debt 债项承认书 8t; nU;E*  
admission of proof 接纳债权证明 Jy$-)  
advance 放贷款项；垫付款项；预支款项；预付款项 5=e@yIr'#  
advance account 暂支帐目；预付款帐户 c6.|; 4  
advance compensation 预付补偿金 <C(2(3  
advance from shareholder 股东垫款 ,)8Hl[y  
advance pending reimbursement 预支以待日后付还 Hu.d^@V  
advanced economy 先进经济体系 =!aV?kNS8  
advancement 预付；预付财产 o*VQH`G*|g  
advances warrant 垫款令 4Qs#ws])  
advancing 贷出 i^Q^F  
adverse balance 逆差 cl5:|)  
adverse exchange 逆汇 <L0_<T  
advertisement addressed to shareholders 在报章刊登的致股东通告 C^'}{K  
advice for collection 托收通知书 3]A'C&  
advice of drawing 提款通知书；汇票通知书 KxI(#}5o&  
advice of payment 付款通知 SY.V_O$l}  
Advisory Committee [Securities and Futures Commission] 5O*$#C;c  
谘询委员会〔证券及期货事务监察委员会〕 nAOId90wue  
Advisory Committee on Diversification 经济多元化谘询委员会 g}7%3D  
affidavit 誓章；遗产申报誓章 QG ia(  
affidavit of no receipt 述明无收款的誓章 #4?3OU#  
affiliate 联号；联营公司；附属公司 \WEC1+@  
affiliated company 附属公司；联号；联营公司 MI3_<[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 &nn":  
affordability 负担能力 w}?\
Q,  
African Development Bank [AfDB] 非洲开发银行 lC{m;V2  
after-acquired property 事后取得的财产 eS M!_2  
after-hours dealing 市后交易 n$9!G  
after-tax profit 税后盈利；税后利润；税后溢利 _Yv9u'q"  
agency agreement 代理协议 J<D =\  
agency expenses 代理机构的开支 p+Xz9A"  
agency fee 代理费 pK%'S  
Agency Law 《代理法》 R8_qZ;t:z  
agent 代理人；承销人 !+U.)u9 '  
agent of company 公司代理人 na>B{6  
agent's fee 代理人费；经纪费 -lHJ\=  
aggregate 总计；总数；总体数字 >"b"
K{t  
aggregate amount 总款额；总额 ZO}*^  
aggregate assets and liabilities 总体资产与负债 5NK:94&JE  
aggregate at constant price 按固定价格计算的总体数字 z Ey&%Ok  
aggregate demand 总需求 9i@*\Ada  
aggregate gross position 总持仓量 w*x}4wW  
aggregate limit 总限额 F);C?SW"  
aggregate of salaries tax 合计薪俸税 ?*HlAVDcFT  
aggregate performance 总体表现；总体业绩 LBzpaLd  
aggregate supply 总体供应 Uz6B\-(0p
 
aggregate surplus 总盈余 ]|oqJ2P  
aggregate total 整体总额 ?0F#\0  
aggregate value 总值；合计价值 C" {j0X`  
aggregated basis 合计基准 u]"RAH  
aggregated net chargeable income 合计应课税入息实额 )yJjJ:re  
aggregation 合并计算；合计；总和 l}{O  
aggregation of incomes of husband and wife 夫妇入息合并计算 uxBk7E%6  
aggregation of property 财产的总和 HukHZ;5  
agio 差价；贴水 V=U%P[S  
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》 Aka`L
:k  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment H}X"yLog*  
《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》 HD|5:fAqA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6+>rf{5P7  
《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》 ft5Bk'ZJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment pa7fTd  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ["z$rk  
agreement for a settlement 授产协议 3!I8J:GZ:  
agreement for assignment 转让协议 K)n(U9#  
agreement for sale 售卖协议；买卖协议 =e63>*M|  
agreement for sale and purchase 买卖协议 &b%6pVj  
agreement for the payment of interest 支付利息协议 ,b/0_Q  
agreement for the repayment of money 还款协议 >2ct1
_  
agreement of reinsurance 再保险协议 5:6mptn>  
Agricultural Bank of China 中国农业银行 QP'* )gjO7  
air passenger departure tax 飞机乘客离境税 Q{RHW@_/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 W'[!4RQL  
airport tax 机场税 VYOO8MQI  
alcohol duty 酒精税 y]k`}&-~  
alienation 让与；让渡；转让 '7$v@Tvnre  
alimony 生活费；赡养费 3WhJ,~o-y  
All Ordinaries Index [AOI] 所有普通股指数 DwI)?a_+  
all risks 全险；综合险 6*%lnd+_  
All Sales Record for Stock Market 《股票市场成交报告》 D:f#  
Allied Capital Resources Limited 新联财务有限公司 WH!<Z=#c}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 kG E|17I  
allocation letter 拨款信件 h<uQ~CQg  
allocation of fund 分配款项；预留款项 R!`#pklB  
allocation of profit 利润分配；溢利分配 9P]TIV.  
allocation warrant 拨款令 .Xr_BJ _  
allotment 分配；配股 1i{B47|  
allotment notice 股份配售通知；配股通知 &]5<^?3  
allotment of shares 股份分配 :geXplTx  
allowable 可获宽免；免税的 u%2u%-w  
allowable business loss 可扣除的营业亏损 Y?> S
.B7  
allowable expenses 可扣税的支出 dJkTHmw  
allowance 免税额；津贴；备抵；准备金 :=* -x  
allowance for debts 债项的免税额 4h|D[Cb]  
allowance for depreciation by wear and tear 耗损折旧免税额 R,(^fM  
allowance for funeral expenses 殡殓费的免税额 !R-UL#w9W'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BR|dW
4\  
allowance for repairs and outgoings 修葺及支出方面的免税额 HtMlSgx,8>  
allowance to debtor 给债务人的津贴 oY{*X6:6<  
alteration of capital 资本更改 o)NWsUXf  
alternate trustee 候补受托人 {KR/
TQ?A  
amalgamation 合并 Z-WWp#b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {T$;BoR#O  
ambit of charges 征税范围；收费范围 x9uA@$l^|
 
amended valuation 经修订的估值  iGR(  
American Commodities Exchange 美国商品交易所 bf3)^ 49}  
American Express Bank Limited 美国运通银行 4>(?R[:p)  
American Stock Exchange 美国证券交易所 8F%TZM  
amortization 摊销 M 3^p,[9r#  
amount due from banks 存放银行同业的款项 g?`w)O7v  
amount due from banks abroad 存放海外银行同业的款项 !0cfz5t  
amount due from holding companies 控股公司欠款 ;$nK ^  
amount due from local banks 存放本港银行同业的款项 m^`X|xK-  
amount due to banks 银行同业的存款 b*,R9  
amount due to banks abroad 海外银行同业的存款 :yv!
 x  
amount due to holding companies 控股公司存款 GU!|J71z  
amount due to local banks 本港银行同业的存款 ;e-iiC]PI  
amount due to outport banks 外埠银行同业的存款 "5{\0CfS  
amount for note issue 发行纸币的款额 ,TL~];J'  
amount of bond 担保契据的款额 BWd?a6nU}  
amount of consideration 代价款额 !\p-|51  
amount of contribution 供款数额 p<Zf,F}  
amount of indebtedness 负债款额 l*h6JgU  
amount of principal of the loan 贷款本金额 e&E*$G@.7  
amount of rates chargeable 应征差饷数额 =uD2j9!"7  
amount of share capital 股本额 $WdZAv\_S  
amount of sums assured 承保款额 ZgN*m\l  
amount of variation 变动幅度 `9@!"p f  
amount of vote 拨款数额 X]`\NNx  
amount payable 应付款额 5^pQ=Sgt  
amount receivable 应收款额 7/Ew(X8Fs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )M1.>?b  
analysis 分析 tEb2>+R  
ancillary risk 附属风险 XfB;^y=u8  
annual account 周年帐目；周年帐目报表；年度决算；年结 2 !{P<   
annual accounting date 年结日期 5o&L|7]  
annual allowance 每年免税额；年积金；年度津贴；年津 NAL%qQ
 
annual balance 年度余额 5-n N8qs  
annual disposable income 每年可动用收入 $U!w#|&  
annual estimates 周年预算 N:=D@x~]  
annual fee 年费
}P^{\SDX  
annual general meeting 周年大会 H.'_NCF&;L  
annual growth rate 年增率；每年增长率 ucTkWqG  
annual long-term supplement 长期个案每年补助金 NmK%k jCx  
annual pensionable emolument 可供计算退休金的年薪 #~(@Ka.eA0  
annual report 年报 IDv@r\Xw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ci,o'`Q  
annual return 周年报表；周年申报表；每年报税表格 S# SA:>8s  
Annual Return Rules 《周年报表规则》 N+h|Ffnp  
annual review of consumer prices 每年消费物价回顾 WC}mt%H*O  
annual roll-forward basis 逐年延展方式 5PdC4vI*+  
annual salary 年薪 @Yy
=HV  
annual statement 年度报表；年度决算表 !! #\P7P  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8iq~ha$]|  
annuitant 年金受益人 l@## Ex9  
annuity 年金 nLYyS#  
annuity contract 年金合约 l~!#<=.  
annuity on human life 人寿年金 @"Do8p!*(6  
antecedent debt 先前的债项 )TG\P,H9  
ante-dated cheque 倒填日期支票
%o.+B~r  
anticipated expenditure 预期开支 Bojm lVg  
anticipated net profit 预期纯利 HD Eqq  
anticipated revenue 预期收入 uI.4zbgl[  
anti-inflation measure 反通货膨胀措施 QiY7m<3  
anti-inflationary stance 反通货膨胀立场 _Tev503  
apparent deficit 表面赤字 -0lpsF  
apparent financial solvency 表面偿债能力 <PXA`]x~  
apparent partner 表面合伙人 g`\Vy4w  
application for personal assessment 个人入息课税申请书 |qfnbi-\  
application of fund 资金应用 i9w xP i  
application to release as liquidator and to destruct the books of accounts and documents `Q}.9s_ri  
申请免除清盘人职务及毁灭帐簿与文件 k?1cxY s  
appointed actuary 委任精算师 }i?P( Au  
appointed auditor 委任核数师；委任审计师 POx~m  
appointed trustee 委任的受托人 :N(L7&<
 
appointer 委任人 v^JyVf>  
apportioned pro rata 按比例分摊 :x= ZvAvo  
apportionment 分配；分摊 r0?`t!%V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Xo}w$q5  
apportionment formula 分摊方程式 yU&A[DZQ  
apportionment of estate duty 遗产税的分摊 90M:0SH  
appraisal 估价；评估 H~&9xtuHN  
appreciable growth 可观增长 h|_G2p^J+"  
appreciable impact 显着影响 !dGy"-i$h  
appreciable increase 可观增长 lYU_uFOs\  
appreciation 增值；升值 RQv`D&u_  
appreciation against other currencies 相对其他货币升值 /9W-;l{=z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y
%p&g  
appreciation tax 增值税 vBq2JJAl  
appropriation 拨款；拨用；拨付 P6;L\9=H<  
appropriation account 拨款帐目 .GL
otc  
Appropriation Bill 拨款法案 {P(IA2J'S  
appropriation-in-aid system 补助拨款办法 v||8Q\d  
approved assets 核准资产 (eG#JVsm9  
approved basket stock 认可一篮子证券 zI(b#eUF  
approved budget 核准预算 2i8'*L+j  
approved charitable donation 认可慈善捐款 Eo)n( Z9  
approved charitable institution 认可慈善机构 SC"=M^E  
approved currency 核准货币；认可货币 qDOx5.d  
approved estimates 核准预算 i7:j(W^I8  
approved estimates of expenditure 核准开支预算 no^I![_M  
approved overseas insurer 核准海外保险人 8%I4jL<  
approved overseas trust company 核准海外信托公司 7S),:Uy[\  
approved pooled investment fund 核准汇集投资基金 Wv$e/N`l  
approved provident fund scheme 认可公积金计划 Aln\:1MU  
approved provision 核准拨款 ExV>s*y  
approved redeemable share 核准可赎回股份 z_CBOJl#C!  
approved regional stock 认可地区性证券 c7'I'~  
approved retirement scheme 认可退休金计划 q48V|6X'q  
approved subordinated loan 核准附属贷款
z&9vKF  
arbitrage 套戥；套汇；套利 w9l)=[s=  
arbitrageur 套戥者；套汇者 ;%hlh)k$  
arbitrary amount 临时款项 :E]A51  
arrangement 措施；安排；协定 m3K8hL/  
arrears 欠款 5>"-lB &  
arrears of pay 欠付薪酬 Mt<TEr}7Z=  
arrears of revenue 逾期未收税款；逾期未收的帐项 592q`m\  
articles of association 组织章程；组织细则；组织章程细则 fGY. +W_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &`0heJ 5Yn  
ascertainment of profit 确定利润 N
^CD4l  
"Asia Clear" “亚洲结算系统” /3'>MRzR  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 v6TH-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $v$
~.  
Asian Development Fund [ADF] 亚洲发展基金 E.4`aJ@>d  
Asian dollar bond 亚洲美元债券 Q_qc_IcM y  
Asian dollar market 亚洲美元市场 mp%i(Y"vp  
Asian dollar rate 亚洲美元利率  jats)!:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9Jaek_A`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 X{<j%PdC  
asked price 沽盘；喊价；索价；卖方报价 OV Iu&6#  
assessable income 应评税入息 a*KB'u6
&  
assessable loss 应评税亏损 cPkN)+K  
assessable profit 应评税利润 dy#dug6j  
assessable value 应评税值 Z#nj[r!l}  
assessed profit 估定利润 bs
R
&%C  
assessed value 经评估价值 kT!FC0E{  
assessment 评税；评定；估价；评税单 D 0\  
assessment number 评税编号；估价编号 jvCk+n[  
assessment of additional tax 补加税评税 UACWs3`s+  
assessment of performance 业绩评估；实绩评价 /|P&{!  
Assessor 评税主任 kce+aiv|u  
asset price bubbles 资产价格泡沫 Dm"GCV  
asset-backed securities 具资产保证的证券 E;9SsA  
assets accretion 资产增值 7YkxIzE  
assets and liabilities 资产与负债 {pm>F}Cwy  
assets betterment statement 资产递增表；资产改进表 ]7fqVOiOu  
assets lending 实物放款；有抵押贷款 J'.U+XU  
assets of the company passing on the death 死者去世时转移的公司资产 S_ e }>-  
assets pledged as security for liabilities 用作负债抵押的资产 G}AfCd4  
assets portfolio 资产投资组合 ^+E
c}+ Q  
assets price 资产价格 LKF
L2|af  
assets quality 资产质素 r8}GiP0|  
assets realization 资产变现 RWz^ MV5K  
assets refinancing arrangement 资产再集资安排 *GTCVxu  
assets securitization 资产证券化 v.c2(w/P  
assets situated outside Hong Kong 在香港以外地方的资产 tAPqbi$a  
assets stripping 削减资产；拆卖资产 0r.*7aXu  
assets value 资产值 %koHTWT+  
assignee 承让人 `` 6?;Y  
assignment 转让；转让书；转让契 C$b$)uI;  
assignment of interest 权益转让 B}C"Xc  
assignment of letters patent and trade mark 专利证书及商标转让 VD<W  
assignment of property 物业转让；物业转让书 0".pw; .}  
assignment right 转让权 F]0O4p~fl  
assignor 转让人 MX xRM~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 xmT(yv,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Ud\Jc:DG  
associate member 附属会员 WpWnwQY`#  
associated body corporate 相联法人团体 \:'=ccf  
associated company 相联公司；联属公司 U;LbP-{B  
associated corporation 相联法团 m("! M~1  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9=&LMjTQ  
公认会计师公会〔英国〕 ZBB^
?FF  
Association of Futures Exchange Brokers 香港期货经纪协会 yo#&>W  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C3:4V2<_  
association of underwriters 承保人组织 +79?}|  
assumption of control 接管 k]] (I<2  
assurance 担保；保险；转易；转易书 F]q pDv  
assurance of interest 权益的转易 Yvcd(2  
at 19XX price 按一九ＸＸ年价格计算 ]o6Or,ml  
at a discount 按赔价计算；按贴水价格计算；打折扣 XA-
DJ  
at a premium 按溢价计算；按升水价格计算 ;SEH|_/  
at call 通知付款；按通知 !dv  
at constant market price 按固定市价计算 CY<,p
$  
at constant price 按固定价格计算 o>';-} E  
at cost 按成本计算
2$jTj<.K  
at current market price 按当时市价计算；按现时市价计算 !gWV4vC  
at current price 按当时价格计算；按现时价格计算 3BDAvdJ4.  
at factor cost 按要素成本计算；按生产要素成本计算 EX~ U(JB6  
at money-of-the-day price 按付款当日价格计算 q1;}~}W;z4  
at or better 按指定或较佳价位〔买卖指令〕  I?.$  
at par 按面值计算；平价 7xb z)FI  
at sight 见票即付 k ?X  
at the close 按收市盘 QyuSle  
at the opening 按开市盘 O\,n;oj  
attestation 见证；见证条款 SYOND>E  
at-the-money option 平价期权 l23_K7  
attorney 受权人；受托代表人 /o*r[g7<  
attornment 新拥有人承认书 D ?1$I0=  
attributable profit 可归属利润 xVao3+r  
attributable share value 可归属股份价值 #Wey)DI  
Auckland Stock Exchange 奥克兰证券交易所 b?hdWQSW7  
auction 拍卖 7q<I7Wt  
auctioneer 拍卖商 QU2\gAM  
audit 审计；核数  !NUsfd  
Audit Commission 审计署 Rf+ogLa=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %`t;5kmR  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 }H&NR?Ax  
audit review 帐目审查 ]!E|5=q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^
z-e"  
audited account 审计帐目；经审计的帐目 hw:zak#j,  
audited annual account 经审计的周年帐目 "6Hka{  
audited balance sheet 经审计的资产负债表 ==
F[5]?  
auditor 核数师；核数主任；审计师 R%Gh4y\nF  
auditor's certificate 核数师证明书；审计师证明书 RXP0 4  
auditor's report 核数师报告；审计师报告 U N1HBW;  
Aussie bond 澳元债券 : |#Iw  
austerity budget 紧缩预算 q+>J'UGb  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %=xR$<D  
Australia All Ordinaries Index 澳洲所有普通股票指数 z
_~5c  
Australian Dollar [AUD] 澳元 UN>!#Ji:$  
Australian Options Market 澳大利亚期权市场 snT!3t  
Australian Securities Commission 澳洲证券事务监察委员会 +R@5e+auQ.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4&~ft  
Australian Stock Exchange 澳大利亚证券交易所 0K <@?cI  
Austrian Schilling [ATS] 奥地利先令 ?"]fGp6y  
authentication 认证；鉴证 -o#HO_9  
authority to purchase 委托购买证；委购书 $?YRy_SI  
authorization 认可；核准；授权；授权书 <03@cs  
authorization by direction 指示授权 ?g+0S@{i $  
authorization by instruction 指令授权 UQgOtqL3  
authorization by warrant 令状授权 WBFG_])  
authorization of unit trust 单位信托的认可 u>Z;/kr  
authorized agent 指定代理人 lR\=] ]7I>  
authorized capital 法定资本 HaXlc8  
authorized clerk 出市员 h@7Shp  
authorized dealer 认可交易商 wXIsc;  
authorized financial institution 认可财务机构 6TvlK*<r=  
authorized fund 认可基金 e;5n.+m  
authorized fund house 获授权的基金公司；认可基金公司 M:z)uLDw  
authorized institution 认可机构 aT$q1!U`j2  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 * xdS<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3<LG~HWST  
authorized insurer 获授权保险人；获认可承保人 IT5AB?bxH  
authorized investment 特准投资项目 6?b9~xRW  
authorized person 获授权人 qcEiJ}-  
authorized representative 获授权代表 Y0:y72mK  
authorized share capital 法定股本 8`XT`H  
automated quotation system 自动报价系统 55)!cw4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B<i)je!  
自动交易系统〔香港期货交易所有限公司〕 8 !]$ljg  
automatic adjustment mechanism 自动调整机制 \Q7Nz2X  
automatic adjustment system 自动调整系统 R,-y  
Automatic Clearing House 自动票据交换所 p:U9#(v)  
automatic exchange rates accumulation system 自动化汇率累集系统 =PWh,lWS  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z;M]^?  
automatic teller machine [ATM] 自动柜员机 :j)H;@[I
 
autopay 自动转帐 S^? @vj  
available assets 可用资产 ?}\aG3_4  
available fiscal reserve 现存财政储备 |q"WJQ  
available profit 可用利润 /bv
`_>  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 -H5n>j0!{  
average 平均；平均数；海损 Wu(6FQ`H  
average basic salary 平均基本薪金 #m{K  
average consumer expenditure 平均消费开支；一般消费开支 :uy8$g*;TE  
average cost 平均成本 4SIi<cS0  
average cost of land production 增辟土地平均成本 R}IMX9M=  
average daily turnover 平均每日成交额 Wly-z$\  
average daily wage rate 平均每日工资率 mO;X>~K  
average expenditure pattern 平均开支模式 t<mT=(zt*  
average growth rate 平均增长率 %p6"Sg*  
average net fixed assets 固定资产平均净值 [,e[~J`C  
average of relatives 相对价格平均数 m:CiXM   
average price 平均价格 i$gm/ZO  
average propensity to consume 平均消费倾向；一般消费倾向 ,7,x9qE"  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'yxRz5  
average rate 平均率 N>!RKf:ir  
average revenue 平均收入；平均收益 /_}xTP"9  
average stock 平均库存；平均存货 FZ'|z8Dm  
average yearly rent 平均年租 <ek_n;R  
avoidance of double taxation 避免双重课税 *jM~VTXw
t  
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 &0Yv*,4]  
3qU#Rg ;7  
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