一些有用的会计术语(也不知道发的地方对不对)A

A: t\dN DS  
A share Ａ股；甲类股份 
,q`\\d  
abatement of tax 减税；减扣免税额 ,f%S'(>w  
ABN AMRO Bank N.V. 荷兰银行 ~g]Vw4pv  
above-the-line expenditure 线上项目支出；经常预算支出 I3L<[-ZE  
above-the-line receipt 线上项目收入；经常预算收入 zj{pJOM06  
ABSA Asia Limited 南非联合亚洲有限公司 gD@){Ip  
absolute change 绝对数值变更 lgL%u K)  
absolute expenditure 实际开支 BA:VPTZq  
absolute guideline figure 绝对准则数字 e8a+2.!&\  
absolute interest 绝对权益 Hk3sI-XkA  
absolute order of discharge 绝对破产解除令 sUO`uqZV  
absolute profit margin 绝对利润幅度 Di6?[(8  
absolute value 实值；绝对值 S&wMrQ  
absolutely vested interest 绝对既得权益 WaRw05r  
absorbed cost 已吸收成本；已分摊成本 76{G'}B  
absorption 吸收；分摊；合并 Jq-]7N%k/  
absorption rate 吸收率；摊配率；分摊率 \;Biq`  
ACB Finance Limited 亚洲商业财务有限公司 B6DYZ+7A  
acceptable form of reciprocity 合理的互惠条件 ~Fcm[eoC  
acceptable rate 适当利率；适当汇率 1v27;Q<+Q  
acceptance agreement 承兑协议 k(nW#*N_  
acceptance for honour 参加承兑 `Y$4 H,8L  
acceptor 承兑人；接受人；受票人 *~e?TfG  
acceptor for honour 参加承兑人 eF$x1|  
accident insurance 意外保险 JGrWHIsNV  
Accident Insurance Association of Hong Kong 香港意外保险公会 %$Tji  
accident insurance scheme 意外保险计划 m=:9+z  
accident year basis 意外年度基准 x=P\qjSa  
accommodation 通融；贷款 By!o3}~g  
accommodation bill 通融票据；空头票据 m+[Ux{$  
accommodation party 汇票代发人 c7k~S-nU  
account balance 帐户余额；帐户结余 H/ HMm{4  
account book 帐簿 C ;W"wBz9  
account collected in advance 预收款项 lTgjq:mn  
account current book 往来帐簿 IM'r8
V  
account of after-acquired property 事后取得的财产报告 ~q.F<6O  
account of defaulter 拖欠帐目 p8O2Z?\  
account payable 应付帐款 $7ZX]%<s  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x|Bf-kc[#Q  
account receivable 应收帐款 +~$ ]}%  
account receivable report 应收帐款报表 !wVM= z^G  
account statement 结单；帐单；会计财务报表 <iC(`J$D  
account title 帐户名称；会计科目 j</: WRA`]  
accountant's report 会计师报告 Wqw1J=]  
Accountant's Report Rules 会计师报告规则 *i%.;Z"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =8. ,43+  
Accounting Arrangements 《会计安排》 X&`t{Id?6  
accounting basis 会计基础 E{`fF8]K  
accounting by Official Receiver 破产管理署署长呈交的帐目 LL~%f &_  
Accounting Circular 《会计通告》 *]) `z8Ox  
accounting class 会计类别 :g0zT[f  
accounting date 记帐日期；会计结算日期 uo8YP<q  
accounting for money 款项核算 jV1.Yz(`  
Accounting Officer 会计主任 wlqksG[B  
accounting period 会计报告期；会计期 ^6V[=!& H  
accounting policy 会计政策；会计方针 yNBfUj -L  
accounting practice 会计惯例 .Yn_*L+4*  
accounting principle 会计准则 kn4`Fa;)O  
accounting record 会计记录 g8% &RG  
accounting report 会计报告 #q=Efn
'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 583|blL  
Accounting Society of China 中国会计学会 '-~~-}= sJ  
accounting statement 会计报表 $%#!bV  
accounting system 会计制度；会计系统 #)O65GI  
accounting transaction 会计事项；帐务交易 VU3upy<  
accounting treatment 会计处理 $<EM+oJ|ER  
accounting year 会计年度 p_%Rt"!  
accretion 增值；添加 8(~h"]`!  
accrual 应计项目；应累算数目 %
dVZ0dl  
accrual basis 应计制；权责发生制 H<,gU`&R  
accrual basis accounting 应计制会计；权责发生制会计 $'M!HJxb  
accrue 应累算；应计 iqWQ!r^  
accrued benefit 应累算利益 on`3&0,.  
accrued charges 应计费用 6LIJQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 HIZe0%WPw  
accrued expenses 应累算费用 hz@bW2S.  
accrued interest payable 应付利息；应计未付利息 E ~<JC"]  
accrued interest receivable 应收利息；应计未收利息 rjYJs*#  
accrued right 累算权益 
G_,jgg7  
accruing profit 应累算的利润 >|UOz&  
accumulated fiscal reserve 累积财政储备 %IWPM"  
accumulated profit 累积利润；滚存溢利 2FJ*f/  
accumulated reserve 累积储备 ^<2p~h0 \  
accumulation of surplus income 累积收益盈余 LZY"3Jn[nQ  
acquired assets 既得资产 lt8|9"9<  
acquisition 收购；购置；取得 UZ+<\+q3^  
acquisition cost 购置成本 M .mf
w#*  
acquisition expenses 购置费用 t'ql[  
acquisition of 100% interest 收购全部股权 eeB{c.#  
acquisition of control 取得控制权 N`e[:[  
acquisition of fixed assets 购置固定资产 _w+
Qy.  
acquisition of shell “买壳” cVF"!.  
acquisition price 收购价 Rima;9.Y0  
act of God 天灾 AoxA+.O  
acting partner 执事合伙人 U>N1Od4vTO  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N<}5A%  
active partner 积极参与的合伙人 pW3^X=6  
active trading 交投活跃 y}|s&4Sq  
actual circulation 实际流通 4,DeHJjAlE  
actual cost 实际成本 Y$@?.)tY  
actual expenditure 实际开支；实际支出 Lp9E:D->  
actual income 实际入息；实际收入；实际收益 oCz/HQoBk  
actual market 现货市场 &F~T-i>X  
actual price 现货价；实际价格 vEJbA  
actual profit 实际利润 k9L;!TH~1K  
actual quotation 实盘；实际价位；实际报价 9\7en%(M  
actual year basis 按实际年度计算 zTU0HR3A  
actuals 实货 'D1xh~  
actuarial investigation 精算调查 /j.9$H'y  
actuarial principle 精算原则 ;:NJCuG  
actuarial report 精算师报告 Q\Vgl(;lX  
Actuarial Society of Hong Kong 香港精算学会 gg2(5FPP  
actuarial valuation 精算师估值 w\O;!1iU  
actuary 精算师 4o[{>gW  
ad referendum agreement 暂定协议；有待覆核的协定 sfl<qD+?  
ad valorem duty 从价税；按值征税 \dah^mw"  
ad valorem duty system 从价税制 )Pv%#P-<  
ad valorem fee 从价费 k8zI(5.>
 
ad valorem tariff 从价关税 + {'.7#  
additional allowance 额外免税额 uwGc@xOgg,  
additional amount for unexpired risk 未过期风险的额外款额 zdam^o  
additional assessable profit 补加应评税利润 Zj'9rXhrM1  
additional assessment 补加评税 qIT@g"%}t  
additional commitment 额外承担 'm$L Ij?@  
additional commitment vote 额外承担拨款 )9]PMA?u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p4Z(^+Aa  
additional dependent parent allowance 供养父母额外免税额 l.M0`Cn-%  
additional provision 额外拨款 nX8v+:&}  
additional stamp duty 附加印花税 c-sfg>0^  
additional tax 补加税罚款；补加税款 b&U62iq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 c7H^$_^=  
adjudged bankrupt 被裁定破产 #Gi$DMW  
adjudicated bankrupt 裁定破产人 pMM8-R'W-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ]7A'7p$Y  
adjudication of bankruptcy 裁定破产；宣告破产 493*{  
adjudication of insolvency 裁定无力偿还债务 7b+6%fV  
adjusted actual 经调整的实数；调整后的实数 ?}Y]|c^W  
adjusted current assets 经调整的流动资产；调整后的流动资产 YN5rml'-  
adjusted figure 经调整的数字；调整后的数额 pd$[8Rmj_  
adjusted liabilities 经调整的负债；调整后的负债 a d\ot#V  
adjusted loss 经调整的亏损；调整后的亏损 4_ML],.  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 6_B]MN!(  
adjusted profit 经调整的利润；调整后的利润 ,PDQzJY  
adjusted surplus 经调整的盈余额；调整后的盈余额 MF'JeM;H  
adjusted value 经调整的价值；调整后的价值 6ik$B  
adjustment 调整；修订；理算〔保险〕 o)/ 0a  
adjustment centre 调剂中心 .T`%tJ-Em  
adjustment lag 调整过程的时间差距；调整时差 <1TAw.  
adjustment mechanism 调整机制 F8ulkcD  
adjustment of loss 亏损调整 {_*yGK48n  
adjustment process 调整过程；调整程序 )t%b838l%  
adjustment range 调整幅度 \Vk:93OH21  
administered exchange rate 受管制汇率 n+R7D.<q!!  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .e-#
yET  
administration expenses 行政费用 |DwZ{(R"W  
administration fee 手续费；行政费 0> \sQ,T  
administration in bankruptcy 破产管理 eyxW 0}[  
administration order 遗产管理令 2~[juWbz  
administrator 管理人；遗产管理人 [nh>vqum  
administrator of the estate 遗产管理人 kq-) ^,{y  
admission of debt 债项承认书 [V`r^  
admission of proof 接纳债权证明 8{ I|$*nB  
advance 放贷款项；垫付款项；预支款项；预付款项 #\ErY3k6&  
advance account 暂支帐目；预付款帐户 y
f,z$CR  
advance compensation 预付补偿金 qxc[M8s  
advance from shareholder 股东垫款 x?<FJ"8"k  
advance pending reimbursement 预支以待日后付还 MHwIA*R  
advanced economy 先进经济体系 EdX$(scu~B  
advancement 预付；预付财产 NHE18_v5  
advances warrant 垫款令 ~V6D<  
advancing 贷出 NxILRKwO  
adverse balance 逆差 o+VQ\1as?(  
adverse exchange 逆汇 ~.|_RdN  
advertisement addressed to shareholders 在报章刊登的致股东通告 w32y3~  
advice for collection 托收通知书 9- #R)4_  
advice of drawing 提款通知书；汇票通知书 fN2lLn9/u  
advice of payment 付款通知 CvdN"k  
Advisory Committee [Securities and Futures Commission] -:rUw$3J  
谘询委员会〔证券及期货事务监察委员会〕 wuo,kM  
Advisory Committee on Diversification 经济多元化谘询委员会 T u'{&  
affidavit 誓章；遗产申报誓章 :23P!^Y  
affidavit of no receipt 述明无收款的誓章 !5N.B|Nt  
affiliate 联号；联营公司；附属公司 St^5Byd<
  
affiliated company 附属公司；联号；联营公司 xyxy`qRA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @(lh%@hO  
affordability 负担能力 7|H$ /]  
African Development Bank [AfDB] 非洲开发银行 }QmqoCAE~m  
after-acquired property 事后取得的财产 {.]7!ISl5  
after-hours dealing 市后交易 xYB{;K  
after-tax profit 税后盈利；税后利润；税后溢利 ;FEqe49  
agency agreement 代理协议 [fyLV`  
agency expenses 代理机构的开支 K)P%;X  
agency fee 代理费 !@"OB~  
Agency Law 《代理法》 rZpXPI  
agent 代理人；承销人 3(UVg!t  
agent of company 公司代理人 %}T6]S)%u  
agent's fee 代理人费；经纪费 uw8f ~:LT  
aggregate 总计；总数；总体数字 !`r$"}g  
aggregate amount 总款额；总额 )M^ gT}M  
aggregate assets and liabilities 总体资产与负债 ]_$[8#kg  
aggregate at constant price 按固定价格计算的总体数字 p]"4#q\(  
aggregate demand 总需求 (V@HR9?W)  
aggregate gross position 总持仓量 KY^
Z  
aggregate limit 总限额 "wc<B4"  
aggregate of salaries tax 合计薪俸税 tl>7^hH  
aggregate performance 总体表现；总体业绩 7-A2_!_x{  
aggregate supply 总体供应 E(|>Ddv B&  
aggregate surplus 总盈余 8cQ'dL`(  
aggregate total 整体总额 8b=_Y;  
aggregate value 总值；合计价值 eV~goj  
aggregated basis 合计基准 K<J9~  
aggregated net chargeable income 合计应课税入息实额 :zR!/5  
aggregation 合并计算；合计；总和 LIrb6g&xj_  
aggregation of incomes of husband and wife 夫妇入息合并计算 T^q 0'#/  
aggregation of property 财产的总和 L:x-%m%w  
agio 差价；贴水 :
E?V.  
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》 #A.@i+Zv  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 54qFfN8O  
《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》 fc@A0Hf  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 'B}qZCy W  
《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》 048kPXm`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment XX~,>Q}H=  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ch]29  
agreement for a settlement 授产协议 wyG;8I  
agreement for assignment 转让协议 yDS4h(^  
agreement for sale 售卖协议；买卖协议 nRY5xRvK  
agreement for sale and purchase 买卖协议 :hA#m[  
agreement for the payment of interest 支付利息协议 XfmwVjy  
agreement for the repayment of money 还款协议 Q@HV- (A  
agreement of reinsurance 再保险协议 i mM_H;-X  
Agricultural Bank of China 中国农业银行 0CvUc>Pj`"  
air passenger departure tax 飞机乘客离境税 -{A<.a3P}=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 J8D,ZfPN`d  
airport tax 机场税 o"SMbj  
alcohol duty 酒精税 GKCroyor  
alienation 让与；让渡；转让 %>s|j'{  
alimony 生活费；赡养费 {XHh8_^&  
All Ordinaries Index [AOI] 所有普通股指数 |K~Nw&rZ]  
all risks 全险；综合险 ]%(2hY~i  
All Sales Record for Stock Market 《股票市场成交报告》 y> (w\K9W  
Allied Capital Resources Limited 新联财务有限公司 xLn%hxm?,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 H[|~/0?K  
allocation letter 拨款信件 d!{r v  
allocation of fund 分配款项；预留款项 Dhv3jg;lq  
allocation of profit 利润分配；溢利分配 B1Oq!k  
allocation warrant 拨款令 \[nut;  
allotment 分配；配股 =Runf +}  
allotment notice 股份配售通知；配股通知 |&jXp%4T  
allotment of shares 股份分配 Rva$IX^]  
allowable 可获宽免；免税的  C.QO#b  
allowable business loss 可扣除的营业亏损 JN6B~ZNf  
allowable expenses 可扣税的支出 'm9` 12H  
allowance 免税额；津贴；备抵；准备金 u
VU)d1N  
allowance for debts 债项的免税额 rQ9'bCSr%  
allowance for depreciation by wear and tear 耗损折旧免税额 P>6{&(  
allowance for funeral expenses 殡殓费的免税额 k_R"CKd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `,0}ZzaV&  
allowance for repairs and outgoings 修葺及支出方面的免税额 tI{_y  
allowance to debtor 给债务人的津贴 @lt#Nz  
alteration of capital 资本更改 1nOCQ\$l  
alternate trustee 候补受托人 bN88ua}k{  
amalgamation 合并 |Ds=)S" K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O1kl70,`R  
ambit of charges 征税范围；收费范围 ]{LjRSV
 
amended valuation 经修订的估值 9C i-v/M]  
American Commodities Exchange 美国商品交易所 cGD(.=  
American Express Bank Limited 美国运通银行 DeYV$W B  
American Stock Exchange 美国证券交易所 yppo6HGD  
amortization 摊销 D3A/l  
amount due from banks 存放银行同业的款项 S@sO;-^+  
amount due from banks abroad 存放海外银行同业的款项 u-C)v*#L  
amount due from holding companies 控股公司欠款 s<o
7!!c  
amount due from local banks 存放本港银行同业的款项 L.WljNo  
amount due to banks 银行同业的存款 39jG8zr=Z[  
amount due to banks abroad 海外银行同业的存款 .[ mRM  
amount due to holding companies 控股公司存款 2px|_)i
 
amount due to local banks 本港银行同业的存款 X8`Sf>  
amount due to outport banks 外埠银行同业的存款 ]:\dPw
`A  
amount for note issue 发行纸币的款额 }d }lR  
amount of bond 担保契据的款额 8.~kK<)!  
amount of consideration 代价款额 E~:x(5'%d  
amount of contribution 供款数额 %PJQ%~ A  
amount of indebtedness 负债款额 -!9G0h&i|  
amount of principal of the loan 贷款本金额 nxHkv`s k  
amount of rates chargeable 应征差饷数额 Y4(  
amount of share capital 股本额 llsfTrp  
amount of sums assured 承保款额 w`=\5Oa.G  
amount of variation 变动幅度 MJrR[h]  
amount of vote 拨款数额 'P}0FktP`  
amount payable 应付款额 (4EI-e*6  
amount receivable 应收款额 3yXY.>'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k$7Jj-+~  
analysis 分析 O| hpXkV  
ancillary risk 附属风险 +'w3 =2Bo  
annual account 周年帐目；周年帐目报表；年度决算；年结 r"R#@V\'1b  
annual accounting date 年结日期 ri.I pRe  
annual allowance 每年免税额；年积金；年度津贴；年津 zv"Z DRW  
annual balance 年度余额 x$%!U[!3  
annual disposable income 每年可动用收入 .GcKa024  
annual estimates 周年预算 as_PoCoss  
annual fee 年费 u~-8d;+?y  
annual general meeting 周年大会 eR"<33{  
annual growth rate 年增率；每年增长率 BF<ikilR  
annual long-term supplement 长期个案每年补助金 {qMIGwu
 
annual pensionable emolument 可供计算退休金的年薪 !?gKqx'T$  
annual report 年报 2 Vrw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1'\/,Es  
annual return 周年报表；周年申报表；每年报税表格 IaXeRq?<  
Annual Return Rules 《周年报表规则》 ofv)SCjd  
annual review of consumer prices 每年消费物价回顾 tnG# IU *  
annual roll-forward basis 逐年延展方式 NN`uI6=  
annual salary 年薪 E@3aI Axh  
annual statement 年度报表；年度决算表 #C3.Jef  
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 r>U@3%0&  
annuitant 年金受益人 O8.5}>gDn.  
annuity 年金 "w.3Q96r  
annuity contract 年金合约 WeiFmar  
annuity on human life 人寿年金 3%ZOKb"D*  
antecedent debt 先前的债项 m%e68c  
ante-dated cheque 倒填日期支票 mdgi5v  
anticipated expenditure 预期开支 VU d\QR-  
anticipated net profit 预期纯利 baK$L;Xo:  
anticipated revenue 预期收入 "FKOaQ%IH  
anti-inflation measure 反通货膨胀措施 r$~HfskeI  
anti-inflationary stance 反通货膨胀立场 6i~WcAs  
apparent deficit 表面赤字 ^`>/.gL  
apparent financial solvency 表面偿债能力 $p?aVO  
apparent partner 表面合伙人 E+w<R
NBmz  
application for personal assessment 个人入息课税申请书 `^y7f  
application of fund 资金应用  ][h}  
application to release as liquidator and to destruct the books of accounts and documents (ICd}  
申请免除清盘人职务及毁灭帐簿与文件 j,dR,Nd  
appointed actuary 委任精算师 b
byg8;/  
appointed auditor 委任核数师；委任审计师 u-5{U-^_  
appointed trustee 委任的受托人 }!C)}.L<  
appointer 委任人 ,nB5/Lx  
apportioned pro rata 按比例分摊 #ucBo<[  
apportionment 分配；分摊 g'qa}/X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N'`A?&2ru  
apportionment formula 分摊方程式 /Mu@,)''  
apportionment of estate duty 遗产税的分摊 7x4PaX(  
appraisal 估价；评估 ,Vk3kmuvr]  
appreciable growth 可观增长 0=E]cQwh  
appreciable impact 显着影响 ~La>?:g <+  
appreciable increase 可观增长 EJNU761  
appreciation 增值；升值 >s?S+W[L  
appreciation against other currencies 相对其他货币升值 :zF,A,)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'y3!fN=h  
appreciation tax 增值税 .xWC{}7[  
appropriation 拨款；拨用；拨付 OH(waKq2I  
appropriation account 拨款帐目 +&2%+[nBZ  
Appropriation Bill 拨款法案 =$Nq  
appropriation-in-aid system 补助拨款办法 e;}7G  
approved assets 核准资产 q
(2'\ _`u  
approved basket stock 认可一篮子证券 KNIn:K^/  
approved budget 核准预算 5,6"&vU,  
approved charitable donation 认可慈善捐款 [ ~&/s:Vvo  
approved charitable institution 认可慈善机构 ah+iZ}E%  
approved currency 核准货币；认可货币 wx0j(:B]  
approved estimates 核准预算 X*@dj_,  
approved estimates of expenditure 核准开支预算 _t #k,;  
approved overseas insurer 核准海外保险人 o$lM$E:  
approved overseas trust company 核准海外信托公司 ` v@m-j6  
approved pooled investment fund 核准汇集投资基金 Ge-vWf-RbB  
approved provident fund scheme 认可公积金计划 ?'{SX9  
approved provision 核准拨款 @7j AL-  
approved redeemable share 核准可赎回股份 C={Y;C1  
approved regional stock 认可地区性证券 VZmLS 4E  
approved retirement scheme 认可退休金计划 ByNn  
approved subordinated loan 核准附属贷款 D\NKC@(M  
arbitrage 套戥；套汇；套利 l&Q`wR5e
 
arbitrageur 套戥者；套汇者 )C]gld;8  
arbitrary amount 临时款项 W+ko
q*P  
arrangement 措施；安排；协定 Y^EcQzLw  
arrears 欠款 dvJM6W>^=  
arrears of pay 欠付薪酬 >_"an~Ss  
arrears of revenue 逾期未收税款；逾期未收的帐项 |Uh  
articles of association 组织章程；组织细则；组织章程细则 2)HuZda  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D!-g&HBTC  
ascertainment of profit 确定利润 V/I<g  
"Asia Clear" “亚洲结算系统” <s<n  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 S2G
xV/E  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xBi' X  
Asian Development Fund [ADF] 亚洲发展基金 .MoU1n{Yc  
Asian dollar bond 亚洲美元债券 ")XHak.JX  
Asian dollar market 亚洲美元市场 ~;{;,8!)  
Asian dollar rate 亚洲美元利率 G^4hd i3@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 '^~{@~ ;%L  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 65$+{s  
asked price 沽盘；喊价；索价；卖方报价 nwRc%C``UK  
assessable income 应评税入息 V7fq4O^:  
assessable loss 应评税亏损 "Nbq#w\  
assessable profit 应评税利润 8(&[Rs?K  
assessable value 应评税值 /zVOK4BqN+  
assessed profit 估定利润 %%gc2s  
assessed value 经评估价值 !/i{
l  
assessment 评税；评定；估价；评税单 9c,'k#k  
assessment number 评税编号；估价编号 YvyNHW&  
assessment of additional tax 补加税评税 Jgd'1'FOs  
assessment of performance 业绩评估；实绩评价 ++Ts  
Assessor 评税主任 V_}"+&W9  
asset price bubbles 资产价格泡沫 ;dZZ;#k%  
asset-backed securities 具资产保证的证券 |AU~_{H  
assets accretion 资产增值 hVAn>_(  
assets and liabilities 资产与负债 RF53Jyt  
assets betterment statement 资产递增表；资产改进表 "2$fi{9  
assets lending 实物放款；有抵押贷款 _ y8Wn}19f  
assets of the company passing on the death 死者去世时转移的公司资产 o5uph=Q{  
assets pledged as security for liabilities 用作负债抵押的资产 peuZ&yK+"  
assets portfolio 资产投资组合 jc[Y}gd,  
assets price 资产价格 O$j7i:G'5  
assets quality 资产质素 '3DXPR^B6  
assets realization 资产变现 F {4bo$~>  
assets refinancing arrangement 资产再集资安排 :L@?2),  
assets securitization 资产证券化 ]e>w}L(gV  
assets situated outside Hong Kong 在香港以外地方的资产 >kDQkhZ  
assets stripping 削减资产；拆卖资产 dkBIx$t  
assets value 资产值 4,gK[ dc  
assignee 承让人 H-*yh!  
assignment 转让；转让书；转让契 *>'V1b4}  
assignment of interest 权益转让 (
WO]Xq<  
assignment of letters patent and trade mark 专利证书及商标转让 <~'"<HwtK  
assignment of property 物业转让；物业转让书 Wk4s reB  
assignment right 转让权 aPfO$b:  
assignor 转让人 suiS&$-E  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /dQl)tL  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sF?TmBQ*  
associate member 附属会员 udUyh%n  
associated body corporate 相联法人团体 pVw}g@<M  
associated company 相联公司；联属公司 )SRefW.v  
associated corporation 相联法团 @oY~..d`
 
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L<-_1!wh  
公认会计师公会〔英国〕 )<;Y-u.UW  
Association of Futures Exchange Brokers 香港期货经纪协会 Eog0TQ+*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )E@.!Ut4o  
association of underwriters 承保人组织 u4F5h PO]  
assumption of control 接管 >#~& -3  
assurance 担保；保险；转易；转易书 >j(_[z|v3  
assurance of interest 权益的转易 cr?Q[8%t1  
at 19XX price 按一九ＸＸ年价格计算 (\hx` Yh=>  
at a discount 按赔价计算；按贴水价格计算；打折扣 7#ibN!  
at a premium 按溢价计算；按升水价格计算 q#ClnG*  
at call 通知付款；按通知 Ou!2[oe@M  
at constant market price 按固定市价计算 X0H!/SlS  
at constant price 按固定价格计算 {V$|3m>:*  
at cost 按成本计算 xPk8$1meZM  
at current market price 按当时市价计算；按现时市价计算 O%zU-_|*  
at current price 按当时价格计算；按现时价格计算 #Z`q+@@]A  
at factor cost 按要素成本计算；按生产要素成本计算 AFDq}*2Qb  
at money-of-the-day price 按付款当日价格计算 G"U9E5O  
at or better 按指定或较佳价位〔买卖指令〕 YYl4"l  
at par 按面值计算；平价 ~tUl}  
at sight 见票即付 kmsb hYM)  
at the close 按收市盘 eH3JyzzP,  
at the opening 按开市盘 &5spTMw8  
attestation 见证；见证条款 ZQoU3AD;  
at-the-money option 平价期权 AJ?r,!)  
attorney 受权人；受托代表人 wh\}d4gN  
attornment 新拥有人承认书 2"kLdD  
attributable profit 可归属利润 YY((V@|K  
attributable share value 可归属股份价值 7BjJhs  
Auckland Stock Exchange 奥克兰证券交易所 (Hz^)5(~  
auction 拍卖 ZaDyg"Tw+  
auctioneer 拍卖商 # 448-8x  
audit 审计；核数 C]eSizS.  
Audit Commission 审计署 '}JhzKNj  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] eJVjuG  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 B=y
qW  
audit review 帐目审查 N^ds RYC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 V>)OpvoT#  
audited account 审计帐目；经审计的帐目 t?ZI".>  
audited annual account 经审计的周年帐目 ^ft>@=K(|  
audited balance sheet 经审计的资产负债表 YEs&  
auditor 核数师；核数主任；审计师 7>|J8*/Nd  
auditor's certificate 核数师证明书；审计师证明书 ,o{9$H5{  
auditor's report 核数师报告；审计师报告 *:YiimOY"  
Aussie bond 澳元债券 DiScFx|rE  
austerity budget 紧缩预算 KRLQ #,9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3yY}04[9<  
Australia All Ordinaries Index 澳洲所有普通股票指数 q J=~Y|(  
Australian Dollar [AUD] 澳元 /-ch`u md  
Australian Options Market 澳大利亚期权市场 2*< nu><b  
Australian Securities Commission 澳洲证券事务监察委员会 w%VU/6
~  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 HU}7zK2  
Australian Stock Exchange 澳大利亚证券交易所 C:* *;=.  
Austrian Schilling [ATS] 奥地利先令 ,p@y] cr  
authentication 认证；鉴证 -p&" y3<p  
authority to purchase 委托购买证；委购书 `*["UER  
authorization 认可；核准；授权；授权书 k\YG^I  
authorization by direction 指示授权 a|x.C6Pe  
authorization by instruction 指令授权 axRV:w;E<  
authorization by warrant 令状授权 FQ2  
authorization of unit trust 单位信托的认可 a %'the  
authorized agent 指定代理人 _AYK435>N  
authorized capital 法定资本 ?)?Ng}  
authorized clerk 出市员 Ic:(Gi- %  
authorized dealer 认可交易商 Ar|0b}=)>  
authorized financial institution 认可财务机构 el<s8:lA  
authorized fund 认可基金 G<8/F<m/  
authorized fund house 获授权的基金公司；认可基金公司 gJXq^~-hd  
authorized institution 认可机构 9ni1f{k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构  $s c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 yZ(zdM\/sL  
authorized insurer 获授权保险人；获认可承保人 BB$>h}  
authorized investment 特准投资项目 OU(8V^.  
authorized person 获授权人 =:,g  
authorized representative 获授权代表 |y# Jx  
authorized share capital 法定股本 S8w _ii3zd  
automated quotation system 自动报价系统 (KD RkE|=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qIE9$7*X  
自动交易系统〔香港期货交易所有限公司〕 C8:f_mJU  
automatic adjustment mechanism 自动调整机制 r1m]HFN  
automatic adjustment system 自动调整系统 ]z;I_-  
Automatic Clearing House 自动票据交换所 qQ/^@3tXL  
automatic exchange rates accumulation system 自动化汇率累集系统 #7$ H  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )VS=E7[  
automatic teller machine [ATM] 自动柜员机 /P3 <"?#k  
autopay 自动转帐 R)(T^V`{  
available assets 可用资产 :WS@=sZN  
available fiscal reserve 现存财政储备 B=T'5&  
available profit 可用利润 >`mVY=Hi  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 L>&t|T2  
average 平均；平均数；海损 D~flJR  
average basic salary 平均基本薪金 b-?gw64#  
average consumer expenditure 平均消费开支；一般消费开支 sPQQ"|wU  
average cost 平均成本 )0W{]2  
average cost of land production 增辟土地平均成本 L>NL:68yN  
average daily turnover 平均每日成交额 9r<J"%*Q  
average daily wage rate 平均每日工资率 "]x'PI 4J  
average expenditure pattern 平均开支模式 5iw<>9X*  
average growth rate 平均增长率 PfD.:amN7  
average net fixed assets 固定资产平均净值 ~i{(<.he  
average of relatives 相对价格平均数  c(E{6g?  
average price 平均价格 v2\FA(BPn  
average propensity to consume 平均消费倾向；一般消费倾向 )Y0!~# `  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (ejvF):|  
average rate 平均率 &|ex`nwc0  
average revenue 平均收入；平均收益 y0.'?6k  
average stock 平均库存；平均存货 z}9(x.I  
average yearly rent 平均年租 w"|L:8  
avoidance of double taxation 避免双重课税 1..+F0U  
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 ,0Hr2*p  
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