一些有用的会计术语(也不知道发的地方对不对)A

A: -K hXb  
A share Ａ股；甲类股份 HUiW#x%;  
abatement of tax 减税；减扣免税额 Wu(6FQ`H  
ABN AMRO Bank N.V. 荷兰银行 fEf",{I  
above-the-line expenditure 线上项目支出；经常预算支出 rs2G{a  
above-the-line receipt 线上项目收入；经常预算收入 Nlemb:'eP3  
ABSA Asia Limited 南非联合亚洲有限公司 3&.?9  
absolute change 绝对数值变更 mE^mQ [Dk  
absolute expenditure 实际开支 6"U&i9  
absolute guideline figure 绝对准则数字 [hSE^ m  
absolute interest 绝对权益 Q]9H9?}N?  
absolute order of discharge 绝对破产解除令 Ymkk"y.w  
absolute profit margin 绝对利润幅度 5<\&7P3y  
absolute value 实值；绝对值 Y0fX\6=h  
absolutely vested interest 绝对既得权益 xZZW*d_b  
absorbed cost 已吸收成本；已分摊成本 Is&z~Xy/  
absorption 吸收；分摊；合并 ]S4TX  
absorption rate 吸收率；摊配率；分摊率 {Tb(4or?=b  
ACB Finance Limited 亚洲商业财务有限公司 ,TPNsz|Q  
acceptable form of reciprocity 合理的互惠条件 ,R]hNjs-{  
acceptable rate 适当利率；适当汇率 S G|``}OA  
acceptance agreement 承兑协议 Tu2BQ4\[  
acceptance for honour 参加承兑 2mN>7Tj:  
acceptor 承兑人；接受人；受票人 WW82=2rJ9  
acceptor for honour 参加承兑人 7t=e"|^  
accident insurance 意外保险 m,NUNd#)\  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~9c?g(0  
accident insurance scheme 意外保险计划 *@[DG)N  
accident year basis 意外年度基准 xzTTK+D@  
accommodation 通融；贷款 N+%E=D>  
accommodation bill 通融票据；空头票据 fYU/Jn#  
accommodation party 汇票代发人 OBaG'lrZy  
account balance 帐户余额；帐户结余 @ de_|*c  
account book 帐簿 &0Yv*,4]  
account collected in advance 预收款项 ]vj=M-:+  
account current book 往来帐簿  F* "  
account of after-acquired property 事后取得的财产报告 6KC.l}Y*  
account of defaulter 拖欠帐目 a<9gD,]P  
account payable 应付帐款 Q= IA|r
N  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 HTiqErD2_  
account receivable 应收帐款 |!:ImX@  
account receivable report 应收帐款报表 tn!z^W  
account statement 结单；帐单；会计财务报表 gBfYm  
account title 帐户名称；会计科目 ZLw7-H6Fh  
accountant's report 会计师报告 }mQ7N&cC  
Accountant's Report Rules 会计师报告规则 ]ZKmf}A)1P  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ZRN*.  
Accounting Arrangements 《会计安排》 t:NTk(  
accounting basis 会计基础 vn<z\wVbf  
accounting by Official Receiver 破产管理署署长呈交的帐目 g]?&qF}  
Accounting Circular 《会计通告》 m`CcU`s  
accounting class 会计类别 4UD<g+|  
accounting date 记帐日期；会计结算日期 :#W40rUb  
accounting for money 款项核算 }z:g}".4  
Accounting Officer 会计主任 k4r;t: O^  
accounting period 会计报告期；会计期 Sn=|Q4ZN  
accounting policy 会计政策；会计方针 AB<|iJC  
accounting practice 会计惯例 b@j**O>[q)  
accounting principle 会计准则 5>+>=)*  
accounting record 会计记录 17g\XC@ Cl  
accounting report 会计报告 S^0Po%
d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 aC:Sy^Tf  
Accounting Society of China 中国会计学会 5q?2?j/h  
accounting statement 会计报表 Z]f_?@0  
accounting system 会计制度；会计系统 ))f%3_H  
accounting transaction 会计事项；帐务交易 >MD['=J[d  
accounting treatment 会计处理 6U[`CGL66  
accounting year 会计年度 t=M:L[bis;  
accretion 增值；添加 R{Q*"sf  
accrual 应计项目；应累算数目 U5Say3r  
accrual basis 应计制；权责发生制 ,>%2`Z)  
accrual basis accounting 应计制会计；权责发生制会计 A*#.7Np!"  
accrue 应累算；应计 1sp>UBG  
accrued benefit 应累算利益 6vp\~J  
accrued charges 应计费用 G?$|aQ0j  
accrued cumulative preference share dividend 应累算的累积优先股股息 "]h4L  
accrued expenses 应累算费用 ParOWs~W/  
accrued interest payable 应付利息；应计未付利息 6)63Yp(  
accrued interest receivable 应收利息；应计未收利息 [r,a0s  
accrued right 累算权益 *y +T(73  
accruing profit 应累算的利润 s&:LY"[`  
accumulated fiscal reserve 累积财政储备 P__JN\{9  
accumulated profit 累积利润；滚存溢利 8q9HQ4dsL  
accumulated reserve 累积储备 iq'hel  
accumulation of surplus income 累积收益盈余 L-z37kG^  
acquired assets 既得资产 xL8r'gV@  
acquisition 收购；购置；取得 6UK{
0\0  
acquisition cost 购置成本 xG:eS:iT  
acquisition expenses 购置费用 l_bvwo  
acquisition of 100% interest 收购全部股权 ~/Gx~P]  
acquisition of control 取得控制权 =kvfe" N0e  
acquisition of fixed assets 购置固定资产 HE GMwRJG  
acquisition of shell “买壳” g-`HKoKe  
acquisition price 收购价 C "XvspJ  
act of God 天灾 bH4'j/3  
acting partner 执事合伙人 hu}`,2  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9qc<m'MZ  
active partner 积极参与的合伙人 G"w ?{W@  
active trading 交投活跃 0kxo  
actual circulation 实际流通 I3 /^{-n  
actual cost 实际成本 [>+R|;ln  
actual expenditure 实际开支；实际支出 gzfs9e  
actual income 实际入息；实际收入；实际收益 Yd]y`J?#  
actual market 现货市场 hTgWqp  
actual price 现货价；实际价格 PwP;+R};|  
actual profit 实际利润 :pj00  
actual quotation 实盘；实际价位；实际报价 A&EVzmj-+X  
actual year basis 按实际年度计算 Cm@e^l!  
actuals 实货 z}I=:  
actuarial investigation 精算调查 $:IOoS|e  
actuarial principle 精算原则 ~ [L4,q  
actuarial report 精算师报告 _BGw)Z 6  
Actuarial Society of Hong Kong 香港精算学会 `x=W)o }  
actuarial valuation 精算师估值 _'
pow&w~  
actuary 精算师 $="t7C9S  
ad referendum agreement 暂定协议；有待覆核的协定 O.61-rp  
ad valorem duty 从价税；按值征税 $
HVus=D"  
ad valorem duty system 从价税制 Q9,H0r-%  
ad valorem fee 从价费 lS"g[O+  
ad valorem tariff 从价关税 )~/;Xl#b-  
additional allowance 额外免税额 0>@D{_}s  
additional amount for unexpired risk 未过期风险的额外款额 V1
y"  
additional assessable profit 补加应评税利润 lAjP'(  
additional assessment 补加评税 ffMh2   
additional commitment 额外承担 _}MO.&Y  
additional commitment vote 额外承担拨款 =eG?O7z&  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 DmDsn  
additional dependent parent allowance 供养父母额外免税额 HJ4T! `'d  
additional provision 额外拨款 ^s*j<fH  
additional stamp duty 附加印花税 anDwv }  
additional tax 补加税罚款；补加税款 i-1lppI  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书  mZGAl1`8  
adjudged bankrupt 被裁定破产 5G5P#<Vv  
adjudicated bankrupt 裁定破产人 zTA+s 2  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 0*!CJ;%N  
adjudication of bankruptcy 裁定破产；宣告破产 ]2O52r  
adjudication of insolvency 裁定无力偿还债务 dkT
ewT
6'  
adjusted actual 经调整的实数；调整后的实数 M"cB6{st[  
adjusted current assets 经调整的流动资产；调整后的流动资产 JjBG9Rp{  
adjusted figure 经调整的数字；调整后的数额 tA#7Xr+  
adjusted liabilities 经调整的负债；调整后的负债 5f5bhBZ<  
adjusted loss 经调整的亏损；调整后的亏损 ,/{(8hn  
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 +?"N5%a%F  
adjusted profit 经调整的利润；调整后的利润 .Up\ 0|b  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^{z
@=o<o  
adjusted value 经调整的价值；调整后的价值 VI83 3  
adjustment 调整；修订；理算〔保险〕 Xvy3D@o  
adjustment centre 调剂中心 mOiA}BGw  
adjustment lag 调整过程的时间差距；调整时差 Rb!|2h)  
adjustment mechanism 调整机制 z1wJ-l  
adjustment of loss 亏损调整 QuG=am?l`  
adjustment process 调整过程；调整程序 5/U|oZM"  
adjustment range 调整幅度 {NmpTb  
administered exchange rate 受管制汇率 uZ[7[mK}n7  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 P .I<.e  
administration expenses 行政费用 lw/zgR#|  
administration fee 手续费；行政费 ,
-!h  
administration in bankruptcy 破产管理 yb 7  
administration order 遗产管理令 &
.dC%  
administrator 管理人；遗产管理人 &8kc0Z@y  
administrator of the estate 遗产管理人 61qs`N=k  
admission of debt 债项承认书 i%~^3/K  
admission of proof 接纳债权证明 )=,%iL-  
advance 放贷款项；垫付款项；预支款项；预付款项 h7],
/? s  
advance account 暂支帐目；预付款帐户
.KzGb4U  
advance compensation 预付补偿金 Af*e:}}  
advance from shareholder 股东垫款 rByC6HV"  
advance pending reimbursement 预支以待日后付还 6yDc4AX  
advanced economy 先进经济体系 pwj?  
advancement 预付；预付财产 w5j6RQml  
advances warrant 垫款令 LW+a-i  
advancing 贷出 RM^3Snd=V  
adverse balance 逆差 H{XbKLU  
adverse exchange 逆汇 E0F8FR'  
advertisement addressed to shareholders 在报章刊登的致股东通告 P''5A6#5  
advice for collection 托收通知书 :.;pRz  
advice of drawing 提款通知书；汇票通知书 4J#F;#iA  
advice of payment 付款通知 +y%"[6c|  
Advisory Committee [Securities and Futures Commission] lrn3yDkR?  
谘询委员会〔证券及期货事务监察委员会〕 (~C_zG  
Advisory Committee on Diversification 经济多元化谘询委员会 c!,&]*h"k  
affidavit 誓章；遗产申报誓章 R^_7B(  
affidavit of no receipt 述明无收款的誓章 aQ@9(j> F  
affiliate 联号；联营公司；附属公司 l/=2P_8
+Z  
affiliated company 附属公司；联号；联营公司 x2-i1#j`;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 WCa>~dF>  
affordability 负担能力 /g|H?F0  
African Development Bank [AfDB] 非洲开发银行 }>)e~\Tdzb  
after-acquired property 事后取得的财产 j=raS  
after-hours dealing 市后交易 o+9b%I
^1V  
after-tax profit 税后盈利；税后利润；税后溢利 Yd}Jz  
agency agreement 代理协议 Y}db<Cz X  
agency expenses 代理机构的开支 5|T[:m  
agency fee 代理费 C!]R0L*  
Agency Law 《代理法》 KyQO>g{R  
agent 代理人；承销人 "nkj_pC  
agent of company 公司代理人 0Dx,)C  
agent's fee 代理人费；经纪费 {2|[7oNT6  
aggregate 总计；总数；总体数字 z]/;?  
aggregate amount 总款额；总额 j41)X'MgJ  
aggregate assets and liabilities 总体资产与负债 {zTo[i  
aggregate at constant price 按固定价格计算的总体数字 B8XW+U  
aggregate demand 总需求 A`|Z2  
aggregate gross position 总持仓量 ld RV JVZc  
aggregate limit 总限额 J[Ckz]  
aggregate of salaries tax 合计薪俸税 [ " n+2;  
aggregate performance 总体表现；总体业绩 Vrwy+o>:X  
aggregate supply 总体供应 -4rXOmiA  
aggregate surplus 总盈余 :v=^-&t  
aggregate total 整体总额 n*'i{P]  
aggregate value 总值；合计价值 ,F&TSzH[@v  
aggregated basis 合计基准 O)0}yF$0  
aggregated net chargeable income 合计应课税入息实额 @D?KS;#  
aggregation 合并计算；合计；总和 (8Q0?SZN  
aggregation of incomes of husband and wife 夫妇入息合并计算 O9+Dd%_KS#  
aggregation of property 财产的总和 h8nJt>h  
agio 差价；贴水 -?jI{].:8  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 I:~KF/q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment goE \C  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 {B!LhvYAH  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H@+1I?l  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 *En29N#a{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7H$I9e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [uJfmrEH  
agreement for a settlement 授产协议 6MewQ{hi  
agreement for assignment 转让协议 fGeDygV^`  
agreement for sale 售卖协议；买卖协议 y4@zi"G  
agreement for sale and purchase 买卖协议 E{LLxGAEZ  
agreement for the payment of interest 支付利息协议 oFO)28Btv  
agreement for the repayment of money 还款协议 k-:wM`C  
agreement of reinsurance 再保险协议 q <, b  
Agricultural Bank of China 中国农业银行 11'^JmKA  
air passenger departure tax 飞机乘客离境税 JAQ y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 d8)ps,  
airport tax 机场税 p`dH4y]D  
alcohol duty 酒精税 `Z#0kpXk_  
alienation 让与；让渡；转让 #9(0.!v  
alimony 生活费；赡养费 @3^D[  
All Ordinaries Index [AOI] 所有普通股指数 tzTnFV  
all risks 全险；综合险 65%WjO  
All Sales Record for Stock Market 《股票市场成交报告》 lx'^vK%F  
Allied Capital Resources Limited 新联财务有限公司 }@)r\t4m  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Li'
>pQ+  
allocation letter 拨款信件 Z<yLu'48)A  
allocation of fund 分配款项；预留款项 vz$_Fgsc.  
allocation of profit 利润分配；溢利分配 {^5LolCCH  
allocation warrant 拨款令 Wz8MV -D  
allotment 分配；配股 |)Q#U$ m  
allotment notice 股份配售通知；配股通知 6#J>b[Q  
allotment of shares 股份分配 gwA+%]  
allowable 可获宽免；免税的 N$!aP/b  
allowable business loss 可扣除的营业亏损 *
?JNh;  
allowable expenses 可扣税的支出 1Fg*--8[r  
allowance 免税额；津贴；备抵；准备金 A^2n i=b  
allowance for debts 债项的免税额 7J[DD5
  
allowance for depreciation by wear and tear 耗损折旧免税额 .83{NF  
allowance for funeral expenses 殡殓费的免税额 q&DM*!Jq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wV604eO(  
allowance for repairs and outgoings 修葺及支出方面的免税额 5 O't-'  
allowance to debtor 给债务人的津贴 <UEt
a>jj  
alteration of capital 资本更改 Daw;6f:  
alternate trustee 候补受托人 @QN(ouqQ  
amalgamation 合并 A_y]6~Mu?~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Nf]h8d~  
ambit of charges 征税范围；收费范围 [$Dzf<0  
amended valuation 经修订的估值 d3[O!4<T
  
American Commodities Exchange 美国商品交易所 >=6 j:  
American Express Bank Limited 美国运通银行 h7P<3m}  
American Stock Exchange 美国证券交易所 |3bCq(ZR\P  
amortization 摊销 s3/iG37K  
amount due from banks 存放银行同业的款项 *=2sXH1j  
amount due from banks abroad 存放海外银行同业的款项 Uhw:XV@m  
amount due from holding companies 控股公司欠款 f`gs/R  
amount due from local banks 存放本港银行同业的款项 'vX:)ZDi  
amount due to banks 银行同业的存款 /q^\g4J  
amount due to banks abroad 海外银行同业的存款 ~pC\"LU`  
amount due to holding companies 控股公司存款 %tE#%;Z  
amount due to local banks 本港银行同业的存款 >p`ZcFNs"  
amount due to outport banks 外埠银行同业的存款 v
G{lxPIj  
amount for note issue 发行纸币的款额 d:L|BkQ7*  
amount of bond 担保契据的款额 6CV9ewr  
amount of consideration 代价款额 m]?C @ina  
amount of contribution 供款数额 .eHOG]H  
amount of indebtedness 负债款额 :~{Nf-y0`1  
amount of principal of the loan 贷款本金额 T2dv!}7p  
amount of rates chargeable 应征差饷数额 QVR8b3T@  
amount of share capital 股本额 <2V:tj)?P  
amount of sums assured 承保款额 MQY}}a-oug  
amount of variation 变动幅度 P3k@ptc-K  
amount of vote 拨款数额 2.2G79U,  
amount payable 应付款额 \C}_l+nY  
amount receivable 应收款额 ,J4rKGG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r$cq2pkX  
analysis 分析 m<e_Z~^G  
ancillary risk 附属风险 ~PtIq.BY  
annual account 周年帐目；周年帐目报表；年度决算；年结 @2;/-,4O  
annual accounting date 年结日期 fP KFU  
annual allowance 每年免税额；年积金；年度津贴；年津 z[sP/{~z  
annual balance 年度余额 k9_c<TSzu  
annual disposable income 每年可动用收入 Ncr*F^J4  
annual estimates 周年预算 k0v&U@+-J  
annual fee 年费 fe4Ki  
annual general meeting 周年大会 T
F%MO\!  
annual growth rate 年增率；每年增长率 a;h.I}*]  
annual long-term supplement 长期个案每年补助金 V#,jUH|  
annual pensionable emolument 可供计算退休金的年薪 5hvg]w95;  
annual report 年报 >+FaPym  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sqEOXO  
annual return 周年报表；周年申报表；每年报税表格 M(T
lkr  
Annual Return Rules 《周年报表规则》 61~7 L^882  
annual review of consumer prices 每年消费物价回顾 >X_5o^s2s  
annual roll-forward basis 逐年延展方式 =#>F' A  
annual salary 年薪 \|YIuzlO4  
annual statement 年度报表；年度决算表 :V
!F~  
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 p9-s'F|@i  
annuitant 年金受益人 VK>Cf>  
annuity 年金 (Zoopkxw  
annuity contract 年金合约 63fgl+  
annuity on human life 人寿年金 $.F.xYS9IJ  
antecedent debt 先前的债项 -(lCM/h  
ante-dated cheque 倒填日期支票 g2%fla7r  
anticipated expenditure 预期开支 KL\hV .6  
anticipated net profit 预期纯利 #oD;?Mi  
anticipated revenue 预期收入 $4:Se#nl  
anti-inflation measure 反通货膨胀措施 a{@gzB  
anti-inflationary stance 反通货膨胀立场 Db K(Rh_ K  
apparent deficit 表面赤字 Yv/T6z@  
apparent financial solvency 表面偿债能力 sW&5Mu-  
apparent partner 表面合伙人 x~u"KU2B  
application for personal assessment 个人入息课税申请书 1W'0h$5^"  
application of fund 资金应用 z(n Ba]^[F  
application to release as liquidator and to destruct the books of accounts and documents e|d~&Bk0  
申请免除清盘人职务及毁灭帐簿与文件 UBWUq  
appointed actuary 委任精算师 fZavZ\qU  
appointed auditor 委任核数师；委任审计师 P
47x-;  
appointed trustee 委任的受托人 eXAJ%^iD  
appointer 委任人 _$P1N^}Zs  
apportioned pro rata 按比例分摊 s3[\&zt  
apportionment 分配；分摊 se@?:n
1)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&7r73~TXm  
apportionment formula 分摊方程式 n.7-$1  
apportionment of estate duty 遗产税的分摊 &&ZX<wOM  
appraisal 估价；评估 )Ah7  
appreciable growth 可观增长 LUzn7FZk  
appreciable impact 显着影响 2GxkOch  
appreciable increase 可观增长 *t300`x
  
appreciation 增值；升值 0=k  
appreciation against other currencies 相对其他货币升值 6E{(_i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2&zklXuo:  
appreciation tax 增值税 (9Of,2]&E  
appropriation 拨款；拨用；拨付 V~sfR^FQ'  
appropriation account 拨款帐目 ]@uuB\u  
Appropriation Bill 拨款法案 C@3UsD\s(  
appropriation-in-aid system 补助拨款办法 mRIBE9K+&  
approved assets 核准资产 im@QJ:  
approved basket stock 认可一篮子证券 97k}{tG  
approved budget 核准预算 X?.tj Z,  
approved charitable donation 认可慈善捐款 w/e?K4  
approved charitable institution 认可慈善机构 x c|1?AFj  
approved currency 核准货币；认可货币 Vt(s4  
approved estimates 核准预算 `>&K=C?  
approved estimates of expenditure 核准开支预算 k_`h (R  
approved overseas insurer 核准海外保险人 U&W/Nj  
approved overseas trust company 核准海外信托公司 UaB2vuL*=  
approved pooled investment fund 核准汇集投资基金 j@R"AP}  
approved provident fund scheme 认可公积金计划 * .g[vCy  
approved provision 核准拨款 @a i2A|  
approved redeemable share 核准可赎回股份 9y*2AaxW  
approved regional stock 认可地区性证券 t 7D~JAx6  
approved retirement scheme 认可退休金计划 6[,7g&C  
approved subordinated loan 核准附属贷款 @77+K:9I7  
arbitrage 套戥；套汇；套利 eig{~
3  
arbitrageur 套戥者；套汇者 g?N^9B,$2  
arbitrary amount 临时款项 |RL\2j|  
arrangement 措施；安排；协定 ,WBKN)%u  
arrears 欠款 iGN6'm`  
arrears of pay 欠付薪酬 E:y^= Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 n.XgGT=L  
articles of association 组织章程；组织细则；组织章程细则 -TS
5g1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,AH2/^:%c  
ascertainment of profit 确定利润 q[(1zG%NbA  
"Asia Clear" “亚洲结算系统” 05Q4$P  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 biPj(Dd  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 +DaKP)H\:  
Asian Development Fund [ADF] 亚洲发展基金 ^<3{0g-"AW  
Asian dollar bond 亚洲美元债券 2B"tT"f  
Asian dollar market 亚洲美元市场 *j<{3$6Ii  
Asian dollar rate 亚洲美元利率 ?}U?Q7vx@@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 M'VJE
|+t  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _UV_n!R  
asked price 沽盘；喊价；索价；卖方报价 O1!YHo  
assessable income 应评税入息 mD%IHzbn H  
assessable loss 应评税亏损 [Z^26/5a  
assessable profit 应评税利润 7Vuf4Z5  
assessable value 应评税值 ~gaWZQXyu  
assessed profit 估定利润 iB5q"hoZC  
assessed value 经评估价值 6mqp`x`  
assessment 评税；评定；估价；评税单 QjKh#sU&  
assessment number 评税编号；估价编号 urg^>n4V]  
assessment of additional tax 补加税评税 (Q=:ln;kM  
assessment of performance 业绩评估；实绩评价 ae
DhC#h  
Assessor 评税主任 .{-X1tJ7  
asset price bubbles 资产价格泡沫 ?2q0[T?e  
asset-backed securities 具资产保证的证券 V\AY=u  
assets accretion 资产增值 3WM*4   
assets and liabilities 资产与负债 b94+GLU8b  
assets betterment statement 资产递增表；资产改进表 c-"vQ>ux+  
assets lending 实物放款；有抵押贷款 = |E8z u%  
assets of the company passing on the death 死者去世时转移的公司资产 \,#;gS"  
assets pledged as security for liabilities 用作负债抵押的资产 ;Sfe.ky@6  
assets portfolio 资产投资组合 BIEq(/-  
assets price 资产价格 5,+fM6^V  
assets quality 资产质素 `FwE^_9d  
assets realization 资产变现 AH?[K,3  
assets refinancing arrangement 资产再集资安排 mWUd-|Ul  
assets securitization 资产证券化 :!^NjO  
assets situated outside Hong Kong 在香港以外地方的资产 97/4J  
assets stripping 削减资产；拆卖资产 EQQ@nW{;  
assets value 资产值 xd\ml 37~  
assignee 承让人 L)qUBp@MW  
assignment 转让；转让书；转让契 }a;H2&bu  
assignment of interest 权益转让 egAYJK-,!  
assignment of letters patent and trade mark 专利证书及商标转让 qcC(#0A>  
assignment of property 物业转让；物业转让书 !<out4Mz"  
assignment right 转让权 E;,__  
assignor 转让人 3 2"f'{  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 T[<554  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 raZkH8  
associate member 附属会员 _5S||TuNS  
associated body corporate 相联法人团体 [930=rF*  
associated company 相联公司；联属公司 wYLodMaYH  
associated corporation 相联法团 l[u17
,]S  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {yB0JL}n  
公认会计师公会〔英国〕 ]L2b|a3  
Association of Futures Exchange Brokers 香港期货经纪协会 !MVf(y$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 x.$cP  
association of underwriters 承保人组织 ttls.~DG  
assumption of control 接管 wp83E,  
assurance 担保；保险；转易；转易书 Bw~jqDZ}|  
assurance of interest 权益的转易 L9oLdWa(C  
at 19XX price 按一九ＸＸ年价格计算 6&QOC9JW+7  
at a discount 按赔价计算；按贴水价格计算；打折扣 Lq2jXy5#n  
at a premium 按溢价计算；按升水价格计算 `
q`ah_  
at call 通知付款；按通知 ^j@+!A_.Q  
at constant market price 按固定市价计算 'u%vpvF  
at constant price 按固定价格计算 vz)R84  
at cost 按成本计算 {Us^4Xe  
at current market price 按当时市价计算；按现时市价计算 B@S~v+Gr  
at current price 按当时价格计算；按现时价格计算 |bhv7(_  
at factor cost 按要素成本计算；按生产要素成本计算 *>2e4j]  
at money-of-the-day price 按付款当日价格计算 xel|,|*Yq  
at or better 按指定或较佳价位〔买卖指令〕 =oM#]M'G+(  
at par 按面值计算；平价 'h^Ya?g  
at sight 见票即付 L)4~:f
)B  
at the close 按收市盘 @t0T+T3  
at the opening 按开市盘 |Qcj+HH.  
attestation 见证；见证条款 &8yGVi  
at-the-money option 平价期权 `PUxR8y  
attorney 受权人；受托代表人 s}-j.jzB{  
attornment 新拥有人承认书 $j8CF3d.6  
attributable profit 可归属利润 fP6\Ur  
attributable share value 可归属股份价值 (P=WKZMPN  
Auckland Stock Exchange 奥克兰证券交易所 zg'.fUZ  
auction 拍卖 [#YzU^^Ib  
auctioneer 拍卖商 e"*1l>g  
audit 审计；核数 $:# :"  
Audit Commission 审计署 4GH&u,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] +XSe;xk;rD  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 aXzb]">  
audit review 帐目审查 vxug>2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =qbN?a/?2  
audited account 审计帐目；经审计的帐目 VFMn"bYOB  
audited annual account 经审计的周年帐目 'p78^4'PL  
audited balance sheet 经审计的资产负债表 )Gk?x$pY@  
auditor 核数师；核数主任；审计师 PVIZ Y^64  
auditor's certificate 核数师证明书；审计师证明书 q[+h ~)  
auditor's report 核数师报告；审计师报告 G B,O  
Aussie bond 澳元债券  NEPK  
austerity budget 紧缩预算 ;nJ2i?"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 NpCQ4K  
Australia All Ordinaries Index 澳洲所有普通股票指数 H:OpS-b  
Australian Dollar [AUD] 澳元 $|7=$~y  
Australian Options Market 澳大利亚期权市场 X|/RV4x@Cq  
Australian Securities Commission 澳洲证券事务监察委员会 Ptcq/f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *&\6x}.I4  
Australian Stock Exchange 澳大利亚证券交易所 cr|]\
  
Austrian Schilling [ATS] 奥地利先令 CU*TY1%  
authentication 认证；鉴证 t)uxW 7  
authority to purchase 委托购买证；委购书 kr@!j@j$  
authorization 认可；核准；授权；授权书 +0j{$MPZ  
authorization by direction 指示授权 Zy.A9Bh~  
authorization by instruction 指令授权 h_\( $"  
authorization by warrant 令状授权 _n!>*A!  
authorization of unit trust 单位信托的认可 Kv9FqrDj  
authorized agent 指定代理人 kM[!UOnC!<  
authorized capital 法定资本 A:D
9qp  
authorized clerk 出市员 x%9Ca)r?}  
authorized dealer 认可交易商  zY7M]Az  
authorized financial institution 认可财务机构 Q`NdsS2  
authorized fund 认可基金 :WsHP\r  
authorized fund house 获授权的基金公司；认可基金公司 /Oi(5?Jn  
authorized institution 认可机构 WPrBK{B`o  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 u!HX`~q+A  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (+0(A777M  
authorized insurer 获授权保险人；获认可承保人 zg@i7T  
authorized investment 特准投资项目 HG< z,gE 2  
authorized person 获授权人 -T i<H9OV  
authorized representative 获授权代表 C9!FnvH
 
authorized share capital 法定股本 `p1B58deC  
automated quotation system 自动报价系统 k Jw Pd;%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] tN_=&|{WE4  
自动交易系统〔香港期货交易所有限公司〕 tIV{uVM[|D  
automatic adjustment mechanism 自动调整机制 =tY%`e  
automatic adjustment system 自动调整系统 lkly2|wA  
Automatic Clearing House 自动票据交换所 BlZB8KI~  
automatic exchange rates accumulation system 自动化汇率累集系统 ~c] q:pU2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
r[T(R9k  
automatic teller machine [ATM] 自动柜员机 G@Sqg  
autopay 自动转帐 Z!Z{Gm3  
available assets 可用资产 a(*"r:/lD  
available fiscal reserve 现存财政储备 )f8
;ze  
available profit 可用利润 &j ;91wEn  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7E#h(bt j  
average 平均；平均数；海损 ^i2>Ax&T  
average basic salary 平均基本薪金 EVBOubV  
average consumer expenditure 平均消费开支；一般消费开支 ;DhAw1  
average cost 平均成本 N`$F>E,T%  
average cost of land production 增辟土地平均成本 63_#*6Pv28  
average daily turnover 平均每日成交额 Ayv:Pv@  
average daily wage rate 平均每日工资率 V6_5v+n  
average expenditure pattern 平均开支模式 );yZyWDV
 
average growth rate 平均增长率 ,3iD/8_  
average net fixed assets 固定资产平均净值 0v9i43[S|J  
average of relatives 相对价格平均数 n/ :#:  
average price 平均价格 =hd0Ui>x  
average propensity to consume 平均消费倾向；一般消费倾向 tZm`(2S  
average propensity to save 平均储蓄倾向；一般储蓄倾向 +5I'? _{V  
average rate 平均率 6v]`s  
average revenue 平均收入；平均收益 dZ8ldpf8  
average stock 平均库存；平均存货 I Z*)  
average yearly rent 平均年租 isy[RAP<  
avoidance of double taxation 避免双重课税 =R 4]Kf  
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 t^>P,%$  
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