一些有用的会计术语(也不知道发的地方对不对)A

A: K?#]("De6  
A share Ａ股；甲类股份 bg?"I
Lpk  
abatement of tax 减税；减扣免税额 I\\QS.2  
ABN AMRO Bank N.V. 荷兰银行 FVF-:C
 
above-the-line expenditure 线上项目支出；经常预算支出 8*g ^o\M  
above-the-line receipt 线上项目收入；经常预算收入 t ]c{c#N/  
ABSA Asia Limited 南非联合亚洲有限公司 g8ES8SM  
absolute change 绝对数值变更 -{|`H[nmD  
absolute expenditure 实际开支 %HtuR2#ca  
absolute guideline figure 绝对准则数字 g^kx(p<u`  
absolute interest 绝对权益 !C:rb  
absolute order of discharge 绝对破产解除令 :f'&z47  
absolute profit margin 绝对利润幅度 '#O_}|ZN  
absolute value 实值；绝对值 *jzLFuWIG  
absolutely vested interest 绝对既得权益 "`A:(<x  
absorbed cost 已吸收成本；已分摊成本 !c<wSQ,  
absorption 吸收；分摊；合并 =He.fEy  
absorption rate 吸收率；摊配率；分摊率 e=/&(
Y  
ACB Finance Limited 亚洲商业财务有限公司 0;~yZ?6_F  
acceptable form of reciprocity 合理的互惠条件 dMl+ko  
acceptable rate 适当利率；适当汇率 :^C'<SY2Gs  
acceptance agreement 承兑协议 SC#sax4N!=  
acceptance for honour 参加承兑 oJ*1>7[J  
acceptor 承兑人；接受人；受票人 *!:QdWLq  
acceptor for honour 参加承兑人 -%IcYz
yA  
accident insurance 意外保险 7Tf]:4Y"  
Accident Insurance Association of Hong Kong 香港意外保险公会 _-cK{  
accident insurance scheme 意外保险计划 ,7|;k2  
accident year basis 意外年度基准 
Gie@JX  
accommodation 通融；贷款 Mo|wME#M  
accommodation bill 通融票据；空头票据 v4*rPGv  
accommodation party 汇票代发人 %
U`xu.  
account balance 帐户余额；帐户结余 Em13dem  
account book 帐簿 N~=A  
account collected in advance 预收款项 [A~G-  
account current book 往来帐簿 IGj`_a  
account of after-acquired property 事后取得的财产报告 U[_8WJ7+  
account of defaulter 拖欠帐目 Aj"7q  
account payable 应付帐款 $%c{06Oq(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ,<ya@Fi{  
account receivable 应收帐款 0?Yz]+{C  
account receivable report 应收帐款报表
E\2Ml@J  
account statement 结单；帐单；会计财务报表 8{&["?  
account title 帐户名称；会计科目 dc0@Y  
accountant's report 会计师报告 Az*KsY{/r  
Accountant's Report Rules 会计师报告规则 j!#OG  
accounting and auditing procedure 会计与审计程序；会计与核数程序 CfT/R/L  
Accounting Arrangements 《会计安排》 f1{z~i9@$  
accounting basis 会计基础 ['X[qn  
accounting by Official Receiver 破产管理署署长呈交的帐目 {LE&ylE  
Accounting Circular 《会计通告》 ro| vh\y  
accounting class 会计类别 I#A2)V0P)  
accounting date 记帐日期；会计结算日期 (!K+P[g  
accounting for money 款项核算 +6W(z3($  
Accounting Officer 会计主任 >`V}U*}*H  
accounting period 会计报告期；会计期 2BB<mv K4  
accounting policy 会计政策；会计方针 Ef7:y|?  
accounting practice 会计惯例 `U`#I,Ln[  
accounting principle 会计准则 c5i%(!>  
accounting record 会计记录 RU!?-#*  
accounting report 会计报告 PE@+w#i7*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7h<> k*E)  
Accounting Society of China 中国会计学会 "/%89 HMD  
accounting statement 会计报表 *07sK1wW  
accounting system 会计制度；会计系统 &d$
~6'x*  
accounting transaction 会计事项；帐务交易 u>cC O'q  
accounting treatment 会计处理 6p<`h^  
accounting year 会计年度 ?{J!#`tfV  
accretion 增值；添加 :.IN?X  
accrual 应计项目；应累算数目 ):6-  
accrual basis 应计制；权责发生制 {E,SHh   
accrual basis accounting 应计制会计；权责发生制会计 Iz\1
~  
accrue 应累算；应计 cwtD@KC[B  
accrued benefit 应累算利益 g@nk.aRw
 
accrued charges 应计费用 3(lVmfk  
accrued cumulative preference share dividend 应累算的累积优先股股息 #n})X,ip2  
accrued expenses 应累算费用 66ohmP@04Z  
accrued interest payable 应付利息；应计未付利息 ^7XAw: ?  
accrued interest receivable 应收利息；应计未收利息 V7<eQ0;m  
accrued right 累算权益 Px4/O~bLk  
accruing profit 应累算的利润  mIc:2.q^  
accumulated fiscal reserve 累积财政储备 z-u?s`k**  
accumulated profit 累积利润；滚存溢利 v|+5:jFOqb  
accumulated reserve 累积储备 F&@|M(  
accumulation of surplus income 累积收益盈余 ]A:(L9  
acquired assets 既得资产 sB7" 0M  
acquisition 收购；购置；取得 o)]FtL:mm  
acquisition cost 购置成本 OeTu?d&N  
acquisition expenses 购置费用 ()|3  
acquisition of 100% interest 收购全部股权 !L\'Mk/=A  
acquisition of control 取得控制权 r+gjc?Ol  
acquisition of fixed assets 购置固定资产 $B _Nc*_e  
acquisition of shell “买壳” [e4![G&y`  
acquisition price 收购价 6$e]i|e  
act of God 天灾 G%hO\EO  
acting partner 执事合伙人 wly>H]i'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Q-('5a19J  
active partner 积极参与的合伙人 :1<~}*B@{  
active trading 交投活跃 RV!<?[  
actual circulation 实际流通 kojG-M  
actual cost 实际成本 r,'O).7  
actual expenditure 实际开支；实际支出 eqFvrESN~=  
actual income 实际入息；实际收入；实际收益 ePA;:8)_j  
actual market 现货市场 ~iTxv_\=6u  
actual price 现货价；实际价格 6Y?`=kAp  
actual profit 实际利润 9O >z4o  
actual quotation 实盘；实际价位；实际报价 %x2b0L\g  
actual year basis 按实际年度计算 )/%S=c  
actuals 实货 :('I)C  
actuarial investigation 精算调查 GXeAe}T  
actuarial principle 精算原则 HF4Lqh'oco  
actuarial report 精算师报告 XS/n>C  
Actuarial Society of Hong Kong 香港精算学会 V*qY"[  
actuarial valuation 精算师估值 .
uDM_ 34  
actuary 精算师 fv==Gu%{  
ad referendum agreement 暂定协议；有待覆核的协定 @36S}5Oa  
ad valorem duty 从价税；按值征税 zh?4K*>.k  
ad valorem duty system 从价税制 FzhT$7Gw  
ad valorem fee 从价费 i
G-N  
ad valorem tariff 从价关税 C_-E4I Z
)  
additional allowance 额外免税额 gM, &Spn  
additional amount for unexpired risk 未过期风险的额外款额 P6HGs? *  
additional assessable profit 补加应评税利润 "L_-}B
K  
additional assessment 补加评税 Zz")`hUG  
additional commitment 额外承担 tp+=0k2i  
additional commitment vote 额外承担拨款 #: hVF/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )0|):g  
additional dependent parent allowance 供养父母额外免税额 pTET%)3  
additional provision 额外拨款 Wm>b3:  
additional stamp duty 附加印花税 BTs0o&}e  
additional tax 补加税罚款；补加税款 "_)|8|gN  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 DB8s  
adjudged bankrupt 被裁定破产 1f;or_f#k?  
adjudicated bankrupt 裁定破产人 UPO^V:.R
4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ysth{[<5F3  
adjudication of bankruptcy 裁定破产；宣告破产 5&(3A|P2  
adjudication of insolvency 裁定无力偿还债务 \3j)>u,r  
adjusted actual 经调整的实数；调整后的实数 3Uo]>BG  
adjusted current assets 经调整的流动资产；调整后的流动资产 ZYKd  
adjusted figure 经调整的数字；调整后的数额 G+C}<S}  
adjusted liabilities 经调整的负债；调整后的负债 n_;S2KM  
adjusted loss 经调整的亏损；调整后的亏损 'z](xG<  
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 DPeVKyjU  
adjusted profit 经调整的利润；调整后的利润 msG3~@q  
adjusted surplus 经调整的盈余额；调整后的盈余额 j0?>w{e  
adjusted value 经调整的价值；调整后的价值 ?Ccw4]YO,=  
adjustment 调整；修订；理算〔保险〕 bX&e_Pd  
adjustment centre 调剂中心 T/Q==Q{W:  
adjustment lag 调整过程的时间差距；调整时差 "G kI5!  
adjustment mechanism 调整机制 i* gKtjx  
adjustment of loss 亏损调整 "aA_(Ydzj  
adjustment process 调整过程；调整程序 Xq%*#)M;  
adjustment range 调整幅度 O\JD,w  
administered exchange rate 受管制汇率 {9;eH'e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >]?Jrs  
administration expenses 行政费用 U#"WrWj  
administration fee 手续费；行政费 g-eq&#  
administration in bankruptcy 破产管理 T0?uC/7H  
administration order 遗产管理令 nrbazyKm  
administrator 管理人；遗产管理人 vnVZJ}]w\  
administrator of the estate 遗产管理人 FK3Whe{KP{  
admission of debt 债项承认书 \bRy(Z)  
admission of proof 接纳债权证明 2YluJ:LN  
advance 放贷款项；垫付款项；预支款项；预付款项 %09*l%,;  
advance account 暂支帐目；预付款帐户 `{L{wJ:&a  
advance compensation 预付补偿金 Z fqQ{_  
advance from shareholder 股东垫款 L6kZ2-6  
advance pending reimbursement 预支以待日后付还 @ AggznA8  
advanced economy 先进经济体系 4L11P  
advancement 预付；预付财产 '2xcce#  
advances warrant 垫款令 wzbz}P>  
advancing 贷出 _f6
6>a<  
adverse balance 逆差 a+'}XEhSC:  
adverse exchange 逆汇 R(GmU4  
advertisement addressed to shareholders 在报章刊登的致股东通告 O&=KlnI:  
advice for collection 托收通知书 FdM<;}6T  
advice of drawing 提款通知书；汇票通知书 g~|y$T  
advice of payment 付款通知 R9q0,yQW
 
Advisory Committee [Securities and Futures Commission] ;x16shH   
谘询委员会〔证券及期货事务监察委员会〕 !c."   
Advisory Committee on Diversification 经济多元化谘询委员会 gE1|lY$NL  
affidavit 誓章；遗产申报誓章 e SK((T  
affidavit of no receipt 述明无收款的誓章 n5>B LtY  
affiliate 联号；联营公司；附属公司 9PCa*,  
affiliated company 附属公司；联号；联营公司 q /:T1a7!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >*{:l,LH  
affordability 负担能力 |yU3Kt  
African Development Bank [AfDB] 非洲开发银行 +/(|?7i@  
after-acquired property 事后取得的财产 ,b4~!V  
after-hours dealing 市后交易 [xWEf#', !  
after-tax profit 税后盈利；税后利润；税后溢利 i#tbdx#  
agency agreement 代理协议 \d ui`F"Cc  
agency expenses 代理机构的开支 {sl~2#,}b1  
agency fee 代理费 IQ=CNby:  
Agency Law 《代理法》 wn{]#n=|l  
agent 代理人；承销人 InP[yFV-z  
agent of company 公司代理人 ~@?"'!U  
agent's fee 代理人费；经纪费 ,,Jjr[A_j  
aggregate 总计；总数；总体数字 ~R'BU=!;F  
aggregate amount 总款额；总额 +R9%~Z.=  
aggregate assets and liabilities 总体资产与负债 Vv2{^!aZ  
aggregate at constant price 按固定价格计算的总体数字 Fdr*xHx$P  
aggregate demand 总需求 .@Hmg  
aggregate gross position 总持仓量 a" ^#!G<+  
aggregate limit 总限额 TG4^_nRl  
aggregate of salaries tax 合计薪俸税 gh'kUZG a  
aggregate performance 总体表现；总体业绩 xSdN5RN  
aggregate supply 总体供应 K_Z+]]$#  
aggregate surplus 总盈余 E`(5UF*>  
aggregate total 整体总额 @|E;}:?u  
aggregate value 总值；合计价值 Lp!0H `L  
aggregated basis 合计基准 |$Qp0vOA}  
aggregated net chargeable income 合计应课税入息实额 ,RR;
VKj  
aggregation 合并计算；合计；总和 Oe/73| >U  
aggregation of incomes of husband and wife 夫妇入息合并计算 xSx&79Ez<*  
aggregation of property 财产的总和 {uEu>D$8  
agio 差价；贴水 Z4\tY^NI  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 +{S Maq  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment L!?v BL  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 2 aew6~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment `!<x"xKu  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 4v0dd p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment KUlB2Fqi  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 "OVi /:*B  
agreement for a settlement 授产协议 0 -!?W  
agreement for assignment 转让协议 `S5>0r5[  
agreement for sale 售卖协议；买卖协议 g%+ql[(4  
agreement for sale and purchase 买卖协议 ,eyp$^2  
agreement for the payment of interest 支付利息协议 V/@[%w=  
agreement for the repayment of money 还款协议 fYb K
mB  
agreement of reinsurance 再保险协议 >).@Nb;e  
Agricultural Bank of China 中国农业银行 $^] 9  
air passenger departure tax 飞机乘客离境税 VtD@&N  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 D7EXqo  
airport tax 机场税 ~Ry $>n*/  
alcohol duty 酒精税 o*?[_{xW  
alienation 让与；让渡；转让 }Q,(u  
alimony 生活费；赡养费 rf)PAdj|~  
All Ordinaries Index [AOI] 所有普通股指数 -hQ96S8  
all risks 全险；综合险 IES41y<  
All Sales Record for Stock Market 《股票市场成交报告》 8y-e+  
Allied Capital Resources Limited 新联财务有限公司 *iPs4Es-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,:c:6Y^  
allocation letter 拨款信件 gkSGRshf  
allocation of fund 分配款项；预留款项 -6AOK<kfI  
allocation of profit 利润分配；溢利分配 9cl{hdP{  
allocation warrant 拨款令 Z@<q/2).|  
allotment 分配；配股 an-\k*w  
allotment notice 股份配售通知；配股通知 [t {vYo  
allotment of shares 股份分配 O)Xd3w'  
allowable 可获宽免；免税的 d]^\
w'w$  
allowable business loss 可扣除的营业亏损 Lr K9F^c  
allowable expenses 可扣税的支出 "1_{c *ck  
allowance 免税额；津贴；备抵；准备金 q2[+-B)m  
allowance for debts 债项的免税额 BT&rp%NO6l  
allowance for depreciation by wear and tear 耗损折旧免税额 Up_>y>x  
allowance for funeral expenses 殡殓费的免税额 Ngn\nkf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;Gjv9:hUn  
allowance for repairs and outgoings 修葺及支出方面的免税额 #Y/97_2 xa  
allowance to debtor 给债务人的津贴 2qt=jz\s  
alteration of capital 资本更改 >&*6Fqd  
alternate trustee 候补受托人 sx<} tbG  
amalgamation 合并 H4P\hOK7r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z:dXc  
ambit of charges 征税范围；收费范围 }K#iCb
y4  
amended valuation 经修订的估值 Vww@eK%5Q  
American Commodities Exchange 美国商品交易所 ;+S2

h-4  
American Express Bank Limited 美国运通银行 Z}]:x `fXd  
American Stock Exchange 美国证券交易所 pA*D/P-  
amortization 摊销 zfk'>
_'  
amount due from banks 存放银行同业的款项
=4YbVA+(  
amount due from banks abroad 存放海外银行同业的款项 j:3A;r\  
amount due from holding companies 控股公司欠款 ]$*$0  
amount due from local banks 存放本港银行同业的款项 HY*l4QK  
amount due to banks 银行同业的存款 *=($r%)  
amount due to banks abroad 海外银行同业的存款 ~5-~q0Ge  
amount due to holding companies 控股公司存款 P&qy.0  
amount due to local banks 本港银行同业的存款 I@8+k&nXS  
amount due to outport banks 外埠银行同业的存款 v]LFZI5  
amount for note issue 发行纸币的款额 fs]#/*RR  
amount of bond 担保契据的款额 P58\+9d_  
amount of consideration 代价款额 s4\SX,  
amount of contribution 供款数额 wxdh?sQ  
amount of indebtedness 负债款额 nEjo,   
amount of principal of the loan 贷款本金额 aL_;`@4  
amount of rates chargeable 应征差饷数额 ?AqrlR]5  
amount of share capital 股本额 j<. <S {  
amount of sums assured 承保款额 7AZ5%o  
amount of variation 变动幅度 6Y0/i,d*  
amount of vote 拨款数额 &xPOp$Sx~  
amount payable 应付款额 F?yh23&_4  
amount receivable 应收款额 e["Z!D_H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GE/IaLo  
analysis 分析 jUV#HT  
ancillary risk 附属风险 r< d?  
annual account 周年帐目；周年帐目报表；年度决算；年结 $ioaunQKP  
annual accounting date 年结日期 TMnT#ypf<5  
annual allowance 每年免税额；年积金；年度津贴；年津 &-EyM*:u!  
annual balance 年度余额
z{ Zimr  
annual disposable income 每年可动用收入 Qs#9X=6e@  
annual estimates 周年预算 ?M*C*/R  
annual fee 年费 6/p
]jN  
annual general meeting 周年大会 |q1b8A\  
annual growth rate 年增率；每年增长率 KDNTnA1c  
annual long-term supplement 长期个案每年补助金 KD[)O7hYC  
annual pensionable emolument 可供计算退休金的年薪 @LwV
mR |{  
annual report 年报 %8bFQNd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~FK+bF?%  
annual return 周年报表；周年申报表；每年报税表格 rRF+\cP?.  
Annual Return Rules 《周年报表规则》 $g}/T_26  
annual review of consumer prices 每年消费物价回顾 LbtlcpF*~5  
annual roll-forward basis 逐年延展方式 1Ud t9$~T  
annual salary 年薪 YyX^lL_  
annual statement 年度报表；年度决算表 brpN>\  
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 [A.eVuV;+  
annuitant 年金受益人 Rx_,J%0Fq  
annuity 年金 QjW~6Z.tI  
annuity contract 年金合约 *YiD B?Si  
annuity on human life 人寿年金 H4K(SGx  
antecedent debt 先前的债项 m\R@.jkZ
 
ante-dated cheque 倒填日期支票 (o6A?37i  
anticipated expenditure 预期开支 K4K3<Pg  
anticipated net profit 预期纯利 -7C=- \]  
anticipated revenue 预期收入 (AyRs7Dkn  
anti-inflation measure 反通货膨胀措施 ( SC7m/  
anti-inflationary stance 反通货膨胀立场 X:zyzEhS  
apparent deficit 表面赤字 /_ hfjCE  
apparent financial solvency 表面偿债能力 g:@Cg.q8  
apparent partner 表面合伙人 |zr)hC  
application for personal assessment 个人入息课税申请书 A ydy=sj  
application of fund 资金应用 uMq\]
;7I  
application to release as liquidator and to destruct the books of accounts and documents 6 ^6uK  
申请免除清盘人职务及毁灭帐簿与文件 {kY`X[fvZ  
appointed actuary 委任精算师 z~A(IQO  
appointed auditor 委任核数师；委任审计师 1*eWvYo1  
appointed trustee 委任的受托人 A-@-?AR  
appointer 委任人 6832N3=  
apportioned pro rata 按比例分摊
u:{. Hn`  
apportionment 分配；分摊  t`&s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .n^O)|Z
 
apportionment formula 分摊方程式 `gA5P %  
apportionment of estate duty 遗产税的分摊 R,(+NT$
 
appraisal 估价；评估 ;r2b@x:<_  
appreciable growth 可观增长 CM@"l
V_  
appreciable impact 显着影响 0lJBtk9wn  
appreciable increase 可观增长 N|^!"/  
appreciation 增值；升值 5u=U--  
appreciation against other currencies 相对其他货币升值 1nX68fS.9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SquqaX+<  
appreciation tax 增值税 Z)Xq!]~/g  
appropriation 拨款；拨用；拨付 pqNoL* H  
appropriation account 拨款帐目 Di5Op
(S((  
Appropriation Bill 拨款法案 B=nx8s  
appropriation-in-aid system 补助拨款办法 % 'L=  
approved assets 核准资产 KlSY^(kHR  
approved basket stock 认可一篮子证券 swe8  
approved budget 核准预算 'DB({s  
approved charitable donation 认可慈善捐款  ZeDDH  
approved charitable institution 认可慈善机构 )9;kzp/  
approved currency 核准货币；认可货币 2Xk1AS  
approved estimates 核准预算
z<C~DH  
approved estimates of expenditure 核准开支预算 Vv*5{_  
approved overseas insurer 核准海外保险人 rnt$BB[g  
approved overseas trust company 核准海外信托公司 OkO@BWL  
approved pooled investment fund 核准汇集投资基金 6b1 Uj<  
approved provident fund scheme 认可公积金计划 mhHm#  
approved provision 核准拨款 U]R|ej  
approved redeemable share 核准可赎回股份 _ jM6ej<  
approved regional stock 认可地区性证券 fSb@7L  
approved retirement scheme 认可退休金计划 K`AW?p^$Y  
approved subordinated loan 核准附属贷款 ^,\se9=(  
arbitrage 套戥；套汇；套利 H"Em|LX^  
arbitrageur 套戥者；套汇者 0^tJX1L  
arbitrary amount 临时款项 I?xhak1)lu  
arrangement 措施；安排；协定 ^LAS9K1.  
arrears 欠款 &opH\wa  
arrears of pay 欠付薪酬 )F9V=PJE  
arrears of revenue 逾期未收税款；逾期未收的帐项 uma9yIk  
articles of association 组织章程；组织细则；组织章程细则 F\$}8
,9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C8%nBa/  
ascertainment of profit 确定利润 $F==n4)  
"Asia Clear" “亚洲结算系统” ^
c:eXoU  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ~m"M#1,ln3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,19"[:WN  
Asian Development Fund [ADF] 亚洲发展基金 Q!$kUcky9  
Asian dollar bond 亚洲美元债券 q?b)zeJ  
Asian dollar market 亚洲美元市场 39^uLob  
Asian dollar rate 亚洲美元利率 ;kcFQed\w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xdSj+507  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 iOA3x 8J  
asked price 沽盘；喊价；索价；卖方报价 v+, w{~7RH  
assessable income 应评税入息 A_dYN?^?|  
assessable loss 应评税亏损 Z{>Y':\?<  
assessable profit 应评税利润 z8MpE  
assessable value 应评税值 -ZMl[;OM  
assessed profit 估定利润 <H(AS'  
assessed value 经评估价值 (4/`@;[  
assessment 评税；评定；估价；评税单 P24  
assessment number 评税编号；估价编号 [+5SEr}  
assessment of additional tax 补加税评税 l'X?S(fiV  
assessment of performance 业绩评估；实绩评价 :r[-7 [/  
Assessor 评税主任 Ql!6I(  
asset price bubbles 资产价格泡沫 eXtF[0f  
asset-backed securities 具资产保证的证券 ~s^6Q#Z9|  
assets accretion 资产增值 fTnyCaB  
assets and liabilities 资产与负债 1</t #r  
assets betterment statement 资产递增表；资产改进表 Zi'8~iEH  
assets lending 实物放款；有抵押贷款 P<w>1 =  
assets of the company passing on the death 死者去世时转移的公司资产 E9NGdp&-Ah  
assets pledged as security for liabilities 用作负债抵押的资产 Nl>
b'G96  
assets portfolio 资产投资组合 7B>cmi  
assets price 资产价格 pLFL6\{g  
assets quality 资产质素 @;-Un/'C;7  
assets realization 资产变现 b+fy&rk@-  
assets refinancing arrangement 资产再集资安排 S}oF7;'Ga  
assets securitization 资产证券化 r_2VExk  
assets situated outside Hong Kong 在香港以外地方的资产 ~8qFM
  
assets stripping 削减资产；拆卖资产 7.=s1~p  
assets value 资产值 "B{xC}Tw  
assignee 承让人 zK]%qv]  
assignment 转让；转让书；转让契 +vY`?k`  
assignment of interest 权益转让 jYssz4)tp  
assignment of letters patent and trade mark 专利证书及商标转让 F_ lj>;}a5  
assignment of property 物业转让；物业转让书 U8@*I>vA  
assignment right 转让权 v6(l#,  
assignor 转让人 gl4 f9Ff  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 )e$-B]>7z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~<Qxw>S#  
associate member 附属会员 EwJn1Mvq  
associated body corporate 相联法人团体 qQ\hUii  
associated company 相联公司；联属公司 }z%/6`7)|  
associated corporation 相联法团 TEy.zzt  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] k-p7Y@`+a  
公认会计师公会〔英国〕 VHkrPJ[  
Association of Futures Exchange Brokers 香港期货经纪协会 5^R#e(mr  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 rAi!'vIE  
association of underwriters 承保人组织 &S`'o%B  
assumption of control 接管 UEb'E;  
assurance 担保；保险；转易；转易书 L ~'N6  
assurance of interest 权益的转易 p~VW3u]  
at 19XX price 按一九ＸＸ年价格计算 YRX2^v ^[  
at a discount 按赔价计算；按贴水价格计算；打折扣 |r!Qhb
.!  
at a premium 按溢价计算；按升水价格计算 ;C@^wI  
at call 通知付款；按通知 Y  .X-8  
at constant market price 按固定市价计算 M>l+[U  
at constant price 按固定价格计算 jT_Tx\k  
at cost 按成本计算 yru}f;1  
at current market price 按当时市价计算；按现时市价计算 n!,TBCNX  
at current price 按当时价格计算；按现时价格计算 v8M#
%QoA  
at factor cost 按要素成本计算；按生产要素成本计算 m(Xr5hw:6  
at money-of-the-day price 按付款当日价格计算 &_TjRj"  
at or better 按指定或较佳价位〔买卖指令〕 Q#AHEm{9;s  
at par 按面值计算；平价 M(gWd8?#  
at sight 见票即付  l3 Bc g  
at the close 按收市盘 iK23`@&%_  
at the opening 按开市盘 dQoMAsxzM  
attestation 见证；见证条款 (B4A$t  
at-the-money option 平价期权 >LZ)<-Mk  
attorney 受权人；受托代表人 'wHkE/83  
attornment 新拥有人承认书 {}2p1-(  
attributable profit 可归属利润 k:yu2dQh  
attributable share value 可归属股份价值 m|
?J^_  
Auckland Stock Exchange 奥克兰证券交易所 mAERZ<I  
auction 拍卖 T[II;[EiE  
auctioneer 拍卖商 :9< r(22  
audit 审计；核数 <Ju
J`t  
Audit Commission 审计署 3S21DC
@Y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Q>Q}/{8!  
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〕 "uNxKLDB  
audit review 帐目审查 ^qy-el  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _A~gqOe  
audited account 审计帐目；经审计的帐目 E^ti!4{<  
audited annual account 经审计的周年帐目 \?IwR]@y  
audited balance sheet 经审计的资产负债表 \Xp"I5  
auditor 核数师；核数主任；审计师 {N`<e>A]{  
auditor's certificate 核数师证明书；审计师证明书 +=xRr?F  
auditor's report 核数师报告；审计师报告 69w"$Vk  
Aussie bond 澳元债券 [wxI X  
austerity budget 紧缩预算 ;'+cT.cmH  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 z-E4-\a  
Australia All Ordinaries Index 澳洲所有普通股票指数 qf
{B  
Australian Dollar [AUD] 澳元 Z-V%lRQ=b  
Australian Options Market 澳大利亚期权市场 LR.+CxQ  
Australian Securities Commission 澳洲证券事务监察委员会 u 9TlXn  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -C]a2  
Australian Stock Exchange 澳大利亚证券交易所 ~#Mx&mZ  
Austrian Schilling [ATS] 奥地利先令 U~c;W@
T  
authentication 认证；鉴证 xL"o)]a=  
authority to purchase 委托购买证；委购书 Q2PwO;E.`C  
authorization 认可；核准；授权；授权书 S}I=i>QB  
authorization by direction 指示授权 hS/'b$#  
authorization by instruction 指令授权 !~kzxY  
authorization by warrant 令状授权 $S("-3  
authorization of unit trust 单位信托的认可 f@g  
authorized agent 指定代理人 n#,l&Bx  
authorized capital 法定资本 CplRnKra  
authorized clerk 出市员 )SLs  [  
authorized dealer 认可交易商 a VMFjkW  
authorized financial institution 认可财务机构 \5_^P{p7<  
authorized fund 认可基金 (LPc\\Vv  
authorized fund house 获授权的基金公司；认可基金公司 W.<<azi  
authorized institution 认可机构 _QCI<|A  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 (`*wiu+i  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0_.hU^fP  
authorized insurer 获授权保险人；获认可承保人 tfQq3#  
authorized investment 特准投资项目 (HxF\#r?  
authorized person 获授权人 m^+~pC5  
authorized representative 获授权代表 YtQWAr
X,  
authorized share capital 法定股本 N$
b;8F  
automated quotation system 自动报价系统 
k,(_R=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2"^9t1C2  
自动交易系统〔香港期货交易所有限公司〕 k"c_x*f  
automatic adjustment mechanism 自动调整机制 1MSu]) W  
automatic adjustment system 自动调整系统 &d;$k  
Automatic Clearing House 自动票据交换所 y?hW#l~#X  
automatic exchange rates accumulation system 自动化汇率累集系统 {HDlv[O%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 m$g^On  
automatic teller machine [ATM] 自动柜员机 C_)>VPD  
autopay 自动转帐 iB-s*b<`~  
available assets 可用资产  K>eG5tt  
available fiscal reserve 现存财政储备 c,ek]dTj  
available profit 可用利润 O,v$'r W  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 *5)!y d  
average 平均；平均数；海损 >c eU!=>  
average basic salary 平均基本薪金 3!W&J  
average consumer expenditure 平均消费开支；一般消费开支 RkM!BcB  
average cost 平均成本 b>WT-.b0  
average cost of land production 增辟土地平均成本 {xH@8T$DX  
average daily turnover 平均每日成交额 I-"{m/PEdg  
average daily wage rate 平均每日工资率 n5/Q)*e0'#  
average expenditure pattern 平均开支模式 Y6a|\K|  
average growth rate 平均增长率 J_$~OEC~  
average net fixed assets 固定资产平均净值 bS<p dOX_  
average of relatives 相对价格平均数 0rUf'S ?K  
average price 平均价格 Awh)@iTL  
average propensity to consume 平均消费倾向；一般消费倾向 mws.)  
average propensity to save 平均储蓄倾向；一般储蓄倾向 A@r,A?(  
average rate 平均率 $Plk4 o*g  
average revenue 平均收入；平均收益 !HYqM(|{.  
average stock 平均库存；平均存货 xcA:Q`c.{  
average yearly rent 平均年租 D$;/ l}s?  
avoidance of double taxation 避免双重课税 2D"/k'iA  
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 #4>
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