一些有用的会计术语(也不知道发的地方对不对)A

A: mEK0ID\  
A share Ａ股；甲类股份 ,Sz`$'^c  
abatement of tax 减税；减扣免税额 w=e_@^Fkx  
ABN AMRO Bank N.V. 荷兰银行 tc-pVw:TV  
above-the-line expenditure 线上项目支出；经常预算支出 t<8vgdD  
above-the-line receipt 线上项目收入；经常预算收入 Oz8"s4Y7  
ABSA Asia Limited 南非联合亚洲有限公司 Z8vMVo  
absolute change 绝对数值变更 Ug :3)q[O  
absolute expenditure 实际开支 K|n%8hRy  
absolute guideline figure 绝对准则数字 #fB&Hv #s7  
absolute interest 绝对权益 U(xN}Y?  
absolute order of discharge 绝对破产解除令 RLy2d'DS  
absolute profit margin 绝对利润幅度 9Yu63s ia  
absolute value 实值；绝对值 ~!V5Ug_2  
absolutely vested interest 绝对既得权益 qW~Z#Si  
absorbed cost 已吸收成本；已分摊成本 >WYiOXYv  
absorption 吸收；分摊；合并 6t zUp/O  
absorption rate 吸收率；摊配率；分摊率 ^a>3U l{  
ACB Finance Limited 亚洲商业财务有限公司 eXs^YPi  
acceptable form of reciprocity 合理的互惠条件 ~rnbuIh  
acceptable rate 适当利率；适当汇率 T"h@-UcTl  
acceptance agreement 承兑协议 .\Z/j  
acceptance for honour 参加承兑 kHWW\?O  
acceptor 承兑人；接受人；受票人 1co;U  
acceptor for honour 参加承兑人 R7'6#2y  
accident insurance 意外保险 x}^:Bs+j  
Accident Insurance Association of Hong Kong 香港意外保险公会 sR~D3-  
accident insurance scheme 意外保险计划 pFB^l|\ ]  
accident year basis 意外年度基准 'gBGZ?^N!U  
accommodation 通融；贷款 &#[w*t(A  
accommodation bill 通融票据；空头票据 s&Bk@a8  
accommodation party 汇票代发人 rC!!X  
account balance 帐户余额；帐户结余 @=i-*
U  
account book 帐簿 u92);1R  
account collected in advance 预收款项 IKz3IR eu  
account current book 往来帐簿 seQSDCsvw*  
account of after-acquired property 事后取得的财产报告 5OJ8o>BF  
account of defaulter 拖欠帐目 ot%^FvQ[c  
account payable 应付帐款 aNt+;M7g`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o*]Tqx  
account receivable 应收帐款 y nue;*rM  
account receivable report 应收帐款报表 %|
"
0p3  
account statement 结单；帐单；会计财务报表 EO.Se9ux  
account title 帐户名称；会计科目 f`;y "ba  
accountant's report 会计师报告 i}tBB
~]  
Accountant's Report Rules 会计师报告规则 TTYM!+T  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Xmmb^2I  
Accounting Arrangements 《会计安排》 ,(&p"O":  
accounting basis 会计基础 >Bw<THx  
accounting by Official Receiver 破产管理署署长呈交的帐目 x]6-r`O7r  
Accounting Circular 《会计通告》 |\}&mBR  
accounting class 会计类别 w
"PnN  
accounting date 记帐日期；会计结算日期 f6of8BOg  
accounting for money 款项核算 b(E}W2-t  
Accounting Officer 会计主任 @PQ% xcOC7  
accounting period 会计报告期；会计期 Os90fR  
accounting policy 会计政策；会计方针 kA.U2  
accounting practice 会计惯例 (&Kv]
--  
accounting principle 会计准则 @~=*W5  
accounting record 会计记录 "_
f~8f`y  
accounting report 会计报告 :eH*biXy}2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }]<Ghns  
Accounting Society of China 中国会计学会 xmM!SY>  
accounting statement 会计报表 QLPb5{>KDS  
accounting system 会计制度；会计系统 iH`Q4  
accounting transaction 会计事项；帐务交易 *dAQ{E(rO  
accounting treatment 会计处理 *XU2%"Sc  
accounting year 会计年度 3BZa}Q_  
accretion 增值；添加 7I$~E  
accrual 应计项目；应累算数目 *jf%Wj)0M  
accrual basis 应计制；权责发生制 21T#NYfew  
accrual basis accounting 应计制会计；权责发生制会计 *+i1m`6Q  
accrue 应累算；应计 W>E/LBpE4  
accrued benefit 应累算利益 \4`:~c  
accrued charges 应计费用 K]{x0A  
accrued cumulative preference share dividend 应累算的累积优先股股息 @%^JB  
accrued expenses 应累算费用 +nIjW;RU  
accrued interest payable 应付利息；应计未付利息 < NRnE8:  
accrued interest receivable 应收利息；应计未收利息 iJ&jg`"=F  
accrued right 累算权益 gh?3[q6  
accruing profit 应累算的利润 Nc da~h Q  
accumulated fiscal reserve 累积财政储备 ;_K3/:  
accumulated profit 累积利润；滚存溢利 XfYbWR  
accumulated reserve 累积储备 )K}-z+$)k  
accumulation of surplus income 累积收益盈余
mfW}^mu  
acquired assets 既得资产 ufF>I  
acquisition 收购；购置；取得 L*8U.{NY  
acquisition cost 购置成本 [yhK4A  
acquisition expenses 购置费用 mEZHrr J  
acquisition of 100% interest 收购全部股权 Ueb&<tS  
acquisition of control 取得控制权 c98^~vR]]  
acquisition of fixed assets 购置固定资产 ^\f1zg9I  
acquisition of shell “买壳” hNRN`\5Z  
acquisition price 收购价 94}y,\S~  
act of God 天灾 -u$U~?|`  
acting partner 执事合伙人 {aVRvZH4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 f=EWr8mno  
active partner 积极参与的合伙人 Ql1J?9W  
active trading 交投活跃 '8"nXuL-  
actual circulation 实际流通 eY V Jk7  
actual cost 实际成本 z 0}JiWR  
actual expenditure 实际开支；实际支出 D#k ~lEPub  
actual income 实际入息；实际收入；实际收益 u~~H'*EM  
actual market 现货市场 %MM)5MsB  
actual price 现货价；实际价格 `9Rj;^NJ  
actual profit 实际利润 9_b_O T  
actual quotation 实盘；实际价位；实际报价 BO,xA-+  
actual year basis 按实际年度计算 yno X=#`  
actuals 实货 5-RA<d#  
actuarial investigation 精算调查 %
HD0N&  
actuarial principle 精算原则 <~Oy3#{  
actuarial report 精算师报告 A
X]cM)w  
Actuarial Society of Hong Kong 香港精算学会 1KadT7<0}  
actuarial valuation 精算师估值 @$|8zPs  
actuary 精算师 "(YfvO+  
ad referendum agreement 暂定协议；有待覆核的协定 M{jJ>S{g  
ad valorem duty 从价税；按值征税 4M)oA|1w  
ad valorem duty system 从价税制 7PW7&]-WQ  
ad valorem fee 从价费 Pr_DMu  
ad valorem tariff 从价关税 .Cu0G1  
additional allowance 额外免税额 
0t?g!  
additional amount for unexpired risk 未过期风险的额外款额 tc|PN+v;  
additional assessable profit 补加应评税利润 CklIrD{  
additional assessment 补加评税 d6f T  
additional commitment 额外承担 UlMc8z  
additional commitment vote 额外承担拨款 b:Tv Ta  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 moD)^':.  
additional dependent parent allowance 供养父母额外免税额 6W/uoH=;  
additional provision 额外拨款 ;w<r/dK  
additional stamp duty 附加印花税 O9P4r*prA  
additional tax 补加税罚款；补加税款 5|A"Yz
Y#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F|&
%Z(@a  
adjudged bankrupt 被裁定破产 4d8}g25C  
adjudicated bankrupt 裁定破产人 :I2spBx  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )E*-  
adjudication of bankruptcy 裁定破产；宣告破产 Kw =RqF  
adjudication of insolvency 裁定无力偿还债务 98Y1-Z^ .  
adjusted actual 经调整的实数；调整后的实数 fP/;t61Z  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;3\'}2^|l  
adjusted figure 经调整的数字；调整后的数额 8xt8kf*k  
adjusted liabilities 经调整的负债；调整后的负债 wCEcMVT  
adjusted loss 经调整的亏损；调整后的亏损 n+1`y8dy  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 )tx2lyY:  
adjusted profit 经调整的利润；调整后的利润 @;X#/dZe  
adjusted surplus 经调整的盈余额；调整后的盈余额 d-jZ5nl(  
adjusted value 经调整的价值；调整后的价值 E^B3MyS^^  
adjustment 调整；修订；理算〔保险〕 ) S-Fuq4i4  
adjustment centre 调剂中心 RN2z/FUf  
adjustment lag 调整过程的时间差距；调整时差 Fu>;hx]s  
adjustment mechanism 调整机制 T[- %b9h>  
adjustment of loss 亏损调整 nH
}V:C  
adjustment process 调整过程；调整程序 (7C$'T-ZK  
adjustment range 调整幅度 i 2 ='>  
administered exchange rate 受管制汇率 p+;;01Z+_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5Y>fVq{U?;  
administration expenses 行政费用 f{-,"6Y1  
administration fee 手续费；行政费 u/apnAW@M  
administration in bankruptcy 破产管理 ZmvtUma  
administration order 遗产管理令 a/n~#5-  
administrator 管理人；遗产管理人 (\%J0kR3[  
administrator of the estate 遗产管理人 ~g}blv0q+B  
admission of debt 债项承认书 lXRB"
z  
admission of proof 接纳债权证明 r-_-/O"l  
advance 放贷款项；垫付款项；预支款项；预付款项 eB9F35[  
advance account 暂支帐目；预付款帐户 $+ORq3  
advance compensation 预付补偿金 XPLm`Q|1#t  
advance from shareholder 股东垫款 qu0
q LM  
advance pending reimbursement 预支以待日后付还 i(4.7{*  
advanced economy 先进经济体系 y/>Nx7C0=2  
advancement 预付；预付财产 BKK@_B"  
advances warrant 垫款令 *rVI[kL  
advancing 贷出 63'L58O  
adverse balance 逆差 5R6QZVc  
adverse exchange 逆汇 NNBT.k3)  
advertisement addressed to shareholders 在报章刊登的致股东通告 nK`H;k  
advice for collection 托收通知书 zp\_5[qJ;  
advice of drawing 提款通知书；汇票通知书 Pf~0JNnc  
advice of payment 付款通知 *G[` T%g  
Advisory Committee [Securities and Futures Commission] `_x#`%!#2  
谘询委员会〔证券及期货事务监察委员会〕 mr,GHx  
Advisory Committee on Diversification 经济多元化谘询委员会 MhjIE<OI=  
affidavit 誓章；遗产申报誓章 X([@}ren  
affidavit of no receipt 述明无收款的誓章 lNMJcl3  
affiliate 联号；联营公司；附属公司 2RdpVNx\y  
affiliated company 附属公司；联号；联营公司 `)NTJc$):  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KVHK~Y-G  
affordability 负担能力 @ev^e!B  
African Development Bank [AfDB] 非洲开发银行 PiLLUyQx  
after-acquired property 事后取得的财产 a YY1*^  
after-hours dealing 市后交易 u4xJ-Vu  
after-tax profit 税后盈利；税后利润；税后溢利 lUiO|  
agency agreement 代理协议 `FK qVd  
agency expenses 代理机构的开支 eGUe#(I /  
agency fee 代理费 'cY@Dqg1  
Agency Law 《代理法》 9y*(SDF  
agent 代理人；承销人 +A%zFF3  
agent of company 公司代理人 *7qa]i^]  
agent's fee 代理人费；经纪费 )O\l3h
"  
aggregate 总计；总数；总体数字 +B7UGI  
aggregate amount 总款额；总额 =H"%{VeC5  
aggregate assets and liabilities 总体资产与负债 _+gpdQq\p  
aggregate at constant price 按固定价格计算的总体数字 ZJQkZ_9@2  
aggregate demand 总需求 crJNTEz  
aggregate gross position 总持仓量 :(I=z6  
aggregate limit 总限额 NJKk\RM@7  
aggregate of salaries tax 合计薪俸税 akQb%Wq  
aggregate performance 总体表现；总体业绩 V3_qqz}`r  
aggregate supply 总体供应 oTA'=<W?D  
aggregate surplus 总盈余 lEpPi@2PK  
aggregate total 整体总额 17VNw/Y  
aggregate value 总值；合计价值 #Z]<E6<=9  
aggregated basis 合计基准 (JiEV3GH  
aggregated net chargeable income 合计应课税入息实额 Koz0Xy  
aggregation 合并计算；合计；总和 7A  
aggregation of incomes of husband and wife 夫妇入息合并计算 AI .2os*  
aggregation of property 财产的总和 >Lz2zlZI  
agio 差价；贴水 *T{KpiuP  
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》 Ds\f?\Em  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )EG-
xo@X  
《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》 xH-} <7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5;9.&f  
《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》 )' 2vUt`_7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )Y?E$=M+B  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;8gODj:dO
 
agreement for a settlement 授产协议 b{W ,wn  
agreement for assignment 转让协议 +@PZ3 [s  
agreement for sale 售卖协议；买卖协议 K=2j}IPe  
agreement for sale and purchase 买卖协议 }80n5X<9  
agreement for the payment of interest 支付利息协议 V{0V/Nv  
agreement for the repayment of money 还款协议 7wqD_Xr  
agreement of reinsurance 再保险协议 Z8pZm`g)T  
Agricultural Bank of China 中国农业银行 Kw>gg  
air passenger departure tax 飞机乘客离境税 E}]SGU"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _xdttO^N  
airport tax 机场税 ;~s@_}&  
alcohol duty 酒精税 73M;-qnU  
alienation 让与；让渡；转让 *kDV ^RBfq  
alimony 生活费；赡养费 Q1 vse  
All Ordinaries Index [AOI] 所有普通股指数 j MA%`*r  
all risks 全险；综合险 _[ `"E'  
All Sales Record for Stock Market 《股票市场成交报告》 98WJ"f_ #  
Allied Capital Resources Limited 新联财务有限公司 <zu)=W'R]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,-BZsZ0~  
allocation letter 拨款信件 yAc}4*;T/  
allocation of fund 分配款项；预留款项 UOIZ8Po  
allocation of profit 利润分配；溢利分配 <7X+-%yb;  
allocation warrant 拨款令 Rh7=,=u  
allotment 分配；配股 tQ4{:WPG  
allotment notice 股份配售通知；配股通知 y] ~X{v  
allotment of shares 股份分配 T0}P 'q  
allowable 可获宽免；免税的 ~0n9In%  
allowable business loss 可扣除的营业亏损 Jaf=qwZ/`  
allowable expenses 可扣税的支出 j0jam:.p  
allowance 免税额；津贴；备抵；准备金 5xG/>fn  
allowance for debts 债项的免税额 !Jo.Un7  
allowance for depreciation by wear and tear 耗损折旧免税额 *Xd_=@L&B  
allowance for funeral expenses 殡殓费的免税额 14\!FCe)!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o-t!z'\l
O  
allowance for repairs and outgoings 修葺及支出方面的免税额 .LNqU#a  
allowance to debtor 给债务人的津贴 D%.<}vG  
alteration of capital 资本更改 5{6ebq55"  
alternate trustee 候补受托人 1'* {VmM  
amalgamation 合并 @aGS~^Uh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Mq,_DQ  
ambit of charges 征税范围；收费范围 vGPaWYV  
amended valuation 经修订的估值 JGk,u6K7  
American Commodities Exchange 美国商品交易所 )^'wcBod,  
American Express Bank Limited 美国运通银行 ZZ6F0FLXJ  
American Stock Exchange 美国证券交易所 O4 Y;  
amortization 摊销 Va'K~$d_  
amount due from banks 存放银行同业的款项 iAWoKW  
amount due from banks abroad 存放海外银行同业的款项 __||cQ  
amount due from holding companies 控股公司欠款 BcoE&I?[m|  
amount due from local banks 存放本港银行同业的款项 0b}lwo,|\  
amount due to banks 银行同业的存款 +<I1@C  
amount due to banks abroad 海外银行同业的存款 O~&l.>??  
amount due to holding companies 控股公司存款 /h%MWCZWm^  
amount due to local banks 本港银行同业的存款 oDas~0<oh  
amount due to outport banks 外埠银行同业的存款 @)8C
 
amount for note issue 发行纸币的款额 h-h}NCP  
amount of bond 担保契据的款额 Jh:-<xy)  
amount of consideration 代价款额 ]H<C Rw  
amount of contribution 供款数额 1')/BM2  
amount of indebtedness 负债款额 Yui:=GgUrr  
amount of principal of the loan 贷款本金额 _'oy C(:}  
amount of rates chargeable 应征差饷数额 <`m.Vbvm"  
amount of share capital 股本额 -.WVuc`  
amount of sums assured 承保款额 `+/[0B=.  
amount of variation 变动幅度 h Tn^:%(  
amount of vote 拨款数额 B[MZPv)  
amount payable 应付款额 Bj7\{x,?  
amount receivable 应收款额 >heih%Ar0J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z*>CP  
analysis 分析 JGD{cr[S  
ancillary risk 附属风险 !ZV#~t:)  
annual account 周年帐目；周年帐目报表；年度决算；年结 O"9f^y
*  
annual accounting date 年结日期 HIeMV,.QN  
annual allowance 每年免税额；年积金；年度津贴；年津 }Mo9r4}  
annual balance 年度余额 5cQBqH]   
annual disposable income 每年可动用收入 c#;LH5KI  
annual estimates 周年预算 "Hjw  
annual fee 年费 :<IW'  
annual general meeting 周年大会 Sb[rSczS~  
annual growth rate 年增率；每年增长率 @;,O V&XYn  
annual long-term supplement 长期个案每年补助金 jIc;jjAF  
annual pensionable emolument 可供计算退休金的年薪 zFuUv_t  
annual report 年报 ~K],hi^<P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9e :E% 2  
annual return 周年报表；周年申报表；每年报税表格 (*fsv g~  
Annual Return Rules 《周年报表规则》 y$V{yh[:  
annual review of consumer prices 每年消费物价回顾 NI s4v(!  
annual roll-forward basis 逐年延展方式 @4B2O"z`  
annual salary 年薪 cmN0ya  
annual statement 年度报表；年度决算表 L{fP_DIa  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 y!!+IeReS  
annuitant 年金受益人 e?lqs,m@"  
annuity 年金 <p0$Q!^dK=  
annuity contract 年金合约 *Ucyxpu~$  
annuity on human life 人寿年金 ::T<de7  
antecedent debt 先前的债项 6eK^T=  
ante-dated cheque 倒填日期支票 JkxS1  
anticipated expenditure 预期开支 FvI`S>  
anticipated net profit 预期纯利 L kq>>?T=  
anticipated revenue 预期收入 TcfBfscU  
anti-inflation measure 反通货膨胀措施 Jp-ae0 Ewa  
anti-inflationary stance 反通货膨胀立场 X)f"`$  
apparent deficit 表面赤字 kdYl>M  
apparent financial solvency 表面偿债能力 #1b
gV  
apparent partner 表面合伙人 g&E_|}u4  
application for personal assessment 个人入息课税申请书 '/ &"  
application of fund 资金应用 :M[E-j;  
application to release as liquidator and to destruct the books of accounts and documents 0RSa{iS*A  
申请免除清盘人职务及毁灭帐簿与文件 \]ODpi 2  
appointed actuary 委任精算师 #!D5DK
@+  
appointed auditor 委任核数师；委任审计师 wD,F=O  
appointed trustee 委任的受托人 WNYLQ=;  
appointer 委任人 }C&c=3V  
apportioned pro rata 按比例分摊 (kuZS4Af  
apportionment 分配；分摊 My`%gP~%g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P/
PS(`  
apportionment formula 分摊方程式 ^&rbI,D  
apportionment of estate duty 遗产税的分摊 z:G9Uu3H(  
appraisal 估价；评估 0\~Zg  
appreciable growth 可观增长 =W|Q0|U  
appreciable impact 显着影响 Y) t}%62  
appreciable increase 可观增长 .CpF
0  
appreciation 增值；升值 YYvs~?bAy  
appreciation against other currencies 相对其他货币升值 6Rf5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oV!9B-<  
appreciation tax 增值税 ^c7L!F  
appropriation 拨款；拨用；拨付 ]Ojt3)fB  
appropriation account 拨款帐目 sk3;;<H  
Appropriation Bill 拨款法案 0?h .X=G  
appropriation-in-aid system 补助拨款办法 J;kbY9e  
approved assets 核准资产 jw[`_  
approved basket stock 认可一篮子证券 O46/[{p+8  
approved budget 核准预算 vZDQ@\HrC  
approved charitable donation 认可慈善捐款 ,`7GI*Vq  
approved charitable institution 认可慈善机构 Cp* n2  
approved currency 核准货币；认可货币 5,((JxX$  
approved estimates 核准预算 H= y-Y_R  
approved estimates of expenditure 核准开支预算 68!fcK  
approved overseas insurer 核准海外保险人 vxt^rBA  
approved overseas trust company 核准海外信托公司 5y'Yosy:  
approved pooled investment fund 核准汇集投资基金 -oo=IUk  
approved provident fund scheme 认可公积金计划 o_N02l4J)  
approved provision 核准拨款 (os7Q?  
approved redeemable share 核准可赎回股份 O9yQ9sl  
approved regional stock 认可地区性证券 3U`.:w`  
approved retirement scheme 认可退休金计划 `3:%F>  
approved subordinated loan 核准附属贷款 an2Tc*=~l(  
arbitrage 套戥；套汇；套利 Vi|jkyC8  
arbitrageur 套戥者；套汇者 m#eD v*  
arbitrary amount 临时款项 ~EM];i  
arrangement 措施；安排；协定 e4b~s  
arrears 欠款 e.GzGX  
arrears of pay 欠付薪酬 D?'y)](  
arrears of revenue 逾期未收税款；逾期未收的帐项 h5gXYmk  
articles of association 组织章程；组织细则；组织章程细则 ]O\W<'+V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4dK@UN\  
ascertainment of profit 确定利润 E)E!  
"Asia Clear" “亚洲结算系统” Ttj5%~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'x0t, ;g  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 !!86Sv  
Asian Development Fund [ADF] 亚洲发展基金 I{PN6bn{>  
Asian dollar bond 亚洲美元债券 1m)/_y~1 k  
Asian dollar market 亚洲美元市场 WI,=?~-   
Asian dollar rate 亚洲美元利率 80EY7#r@w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 l!=WqIZ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;R!
H\  
asked price 沽盘；喊价；索价；卖方报价 &F}+U#H  
assessable income 应评税入息 Chup %F  
assessable loss 应评税亏损 |Q;o538  
assessable profit 应评税利润 j5O*H_D  
assessable value 应评税值 ~-GDheA  
assessed profit 估定利润 3$cF)5Vf  
assessed value 经评估价值 -DnK)u\@  
assessment 评税；评定；估价；评税单 hrD6r=JT<~  
assessment number 评税编号；估价编号 q':wSu u  
assessment of additional tax 补加税评税 <.B s`P  
assessment of performance 业绩评估；实绩评价 lRr-S%  
Assessor 评税主任 TfVD'HAN;l  
asset price bubbles 资产价格泡沫 9F](%/  
asset-backed securities 具资产保证的证券 `[&2K@u  
assets accretion 资产增值 S\ZAcz4  
assets and liabilities 资产与负债 NLl~/smMS  
assets betterment statement 资产递增表；资产改进表 (r4VIlap  
assets lending 实物放款；有抵押贷款 uLM_KZ  
assets of the company passing on the death 死者去世时转移的公司资产 +CT$/k  
assets pledged as security for liabilities 用作负债抵押的资产 eNFUjDm  
assets portfolio 资产投资组合 ODEXQl}R  
assets price 资产价格 wjJ1Psnx  
assets quality 资产质素 '5U$`Xe1  
assets realization 资产变现 2&fwr>!$  
assets refinancing arrangement 资产再集资安排 !y`e,(E  
assets securitization 资产证券化 C#&6p0U  
assets situated outside Hong Kong 在香港以外地方的资产 u&xK>7  
assets stripping 削减资产；拆卖资产 ([-=NT}Aq  
assets value 资产值 7nz
+
n#  
assignee 承让人 { NJ>[mKg  
assignment 转让；转让书；转让契 9VE;I:NO3  
assignment of interest 权益转让 H@ms43v\  
assignment of letters patent and trade mark 专利证书及商标转让 QP%Fz#u`  
assignment of property 物业转让；物业转让书 ek)(pJ(+#  
assignment right 转让权 WtfOE@h  
assignor 转让人 jPNfLwVkl:  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 N08n/u&cr,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t`,IW{  
associate member 附属会员 ZD%_PgiT  
associated body corporate 相联法人团体 YnWl'{[ C  
associated company 相联公司；联属公司 <WJ0St  
associated corporation 相联法团 gj,J3x4TK/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] y UAn~!s  
公认会计师公会〔英国〕 ue"?S6  
Association of Futures Exchange Brokers 香港期货经纪协会 t1{}-JlA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Sp,Q,Q4  
association of underwriters 承保人组织 %i>e  
assumption of control 接管 |S:!+[  
assurance 担保；保险；转易；转易书 xPup?oP >  
assurance of interest 权益的转易 !<zzP LC  
at 19XX price 按一九ＸＸ年价格计算 '5/}MMT  
at a discount 按赔价计算；按贴水价格计算；打折扣 d$rUxqB.  
at a premium 按溢价计算；按升水价格计算 o}
+Uy  
at call 通知付款；按通知 78CJ  
at constant market price 按固定市价计算 |u r~s$8y-  
at constant price 按固定价格计算 YB~t|m65  
at cost 按成本计算 j(C UYm  
at current market price 按当时市价计算；按现时市价计算 KR(} A"  
at current price 按当时价格计算；按现时价格计算 !muYn-4M  
at factor cost 按要素成本计算；按生产要素成本计算 >Ryss@o  
at money-of-the-day price 按付款当日价格计算 {IHK<aW  
at or better 按指定或较佳价位〔买卖指令〕 aSkx#mV  
at par 按面值计算；平价 cC^C7AAq^  
at sight 见票即付 B8AzN9v&"N  
at the close 按收市盘 SM+fG:4d  
at the opening 按开市盘 kdh9ftm*\  
attestation 见证；见证条款 @1?]$?u&  
at-the-money option 平价期权 [Cqqjv;_  
attorney 受权人；受托代表人 uQ]]]Z(H'  
attornment 新拥有人承认书 36x:(-GFq  
attributable profit 可归属利润 rHgdvDc  
attributable share value 可归属股份价值 a
sN }  
Auckland Stock Exchange 奥克兰证券交易所 $>ZP%~O  
auction 拍卖 s.^9HuM  
auctioneer 拍卖商 #2R%H.*t  
audit 审计；核数 ,/`E|eG1G  
Audit Commission 审计署 C!{AnWf  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] NS4'IR=;E!  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 r`R~{;oT  
audit review 帐目审查 2HGD{;6>v{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p;=kH{uu  
audited account 审计帐目；经审计的帐目 ),Ho(%T\  
audited annual account 经审计的周年帐目 )_^WpyzF1  
audited balance sheet 经审计的资产负债表 ^I<T+X+<  
auditor 核数师；核数主任；审计师 rgdQR^!l6  
auditor's certificate 核数师证明书；审计师证明书 Eu/y">;v#  
auditor's report 核数师报告；审计师报告 72ViPWW  
Aussie bond 澳元债券 Kq 4<l  
austerity budget 紧缩预算 n_aNs]C9R  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W0MnGzZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 %7>AcTN~  
Australian Dollar [AUD] 澳元 2"+x(Ax  
Australian Options Market 澳大利亚期权市场 ,0uo&/Y4L  
Australian Securities Commission 澳洲证券事务监察委员会 [AX"ne#M*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [TK? P0  
Australian Stock Exchange 澳大利亚证券交易所 /witDu7  
Austrian Schilling [ATS] 奥地利先令 I\rZk9F  
authentication 认证；鉴证 ::OFW@dS  
authority to purchase 委托购买证；委购书 *V6QBe  
authorization 认可；核准；授权；授权书 Sm$j:xw<  
authorization by direction 指示授权 .pIR/2U\F  
authorization by instruction 指令授权 e(w/m(!Wny  
authorization by warrant 令状授权 { w8 !K  
authorization of unit trust 单位信托的认可 ]\RSHz  
authorized agent 指定代理人 {LT4u]#  
authorized capital 法定资本 _TOi [GT  
authorized clerk 出市员 nl'J.dJe  
authorized dealer 认可交易商 ?S@R~y0K  
authorized financial institution 认可财务机构 }-{b$6]  
authorized fund 认可基金 `[@^m5?b-  
authorized fund house 获授权的基金公司；认可基金公司 2rO)qjiH  
authorized institution 认可机构 M*O(+EM  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 IQw %|
^  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !jAWNK6  
authorized insurer 获授权保险人；获认可承保人 jj3Pf>D+k  
authorized investment 特准投资项目 Vo9>o@FlLM  
authorized person 获授权人 }*.:Hv"  
authorized representative 获授权代表 j!S1Y0CV  
authorized share capital 法定股本 w`j*W$82
  
automated quotation system 自动报价系统 [T4 pgt'H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lj EB  
自动交易系统〔香港期货交易所有限公司〕 Bzu(XQ
 
automatic adjustment mechanism 自动调整机制
/1 US,  
automatic adjustment system 自动调整系统 pymx\Hd,  
Automatic Clearing House 自动票据交换所 WbQhlsc:  
automatic exchange rates accumulation system 自动化汇率累集系统 mX@j  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jy!f{dsC  
automatic teller machine [ATM] 自动柜员机 Eg`R|CF  
autopay 自动转帐 @TA8^ND  
available assets 可用资产 JN&MyA"  
available fiscal reserve 现存财政储备 m)@Q_{=6M  
available profit 可用利润 >G<\1R  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Na. nA  
average 平均；平均数；海损 KP=D! l&q  
average basic salary 平均基本薪金 t&R!5^R  
average consumer expenditure 平均消费开支；一般消费开支 C|4
U78f{  
average cost 平均成本 |7QVMFZ  
average cost of land production 增辟土地平均成本 E
4='m  
average daily turnover 平均每日成交额 p*pn@z  
average daily wage rate 平均每日工资率  Iys6R?~  
average expenditure pattern 平均开支模式 HZDk <aU/!  
average growth rate 平均增长率 { r6]MS#l1  
average net fixed assets 固定资产平均净值 MUbhEau?  
average of relatives 相对价格平均数 5;FP.{+  
average price 平均价格 FgOUe  
average propensity to consume 平均消费倾向；一般消费倾向 pxw{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :3a&Pb*PL  
average rate 平均率 ;23=p=/h  
average revenue 平均收入；平均收益 *|];f#^9  
average stock 平均库存；平均存货 \|eJJC  
average yearly rent 平均年租 r7Nu>[r5  
avoidance of double taxation 避免双重课税 OgEUq''  
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 <\, &:<  
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