一些有用的会计术语(也不知道发的地方对不对)A

A: b)(?qfXWP  
A share Ａ股；甲类股份 *HEuorl  
abatement of tax 减税；减扣免税额 {pM?5"MMJ  
ABN AMRO Bank N.V. 荷兰银行 hW!)w  
above-the-line expenditure 线上项目支出；经常预算支出 q[`j`8YY!R  
above-the-line receipt 线上项目收入；经常预算收入 b&1`NO  
ABSA Asia Limited 南非联合亚洲有限公司
y6]vl=^L  
absolute change 绝对数值变更 z~`b\A,$  
absolute expenditure 实际开支 b#7{{@H  
absolute guideline figure 绝对准则数字 jck}" N  
absolute interest 绝对权益 ys 5&PZg*  
absolute order of discharge 绝对破产解除令 Vz6Qxd{m3  
absolute profit margin 绝对利润幅度 a5
a($D  
absolute value 实值；绝对值 Reatdh  
absolutely vested interest 绝对既得权益 S[WG$  
absorbed cost 已吸收成本；已分摊成本
&gzCteS  
absorption 吸收；分摊；合并 e[hcJz!D  
absorption rate 吸收率；摊配率；分摊率 `{qG1  
ACB Finance Limited 亚洲商业财务有限公司 C z\Ppq  
acceptable form of reciprocity 合理的互惠条件 t%F0:SH  
acceptable rate 适当利率；适当汇率 )iFJz/n>  
acceptance agreement 承兑协议 sc,Xw:YO  
acceptance for honour 参加承兑 o=0]el^A  
acceptor 承兑人；接受人；受票人 =s<( P1|"  
acceptor for honour 参加承兑人 HRB<Y mP@  
accident insurance 意外保险 " Hd|7F'u=  
Accident Insurance Association of Hong Kong 香港意外保险公会 s%<e
D  
accident insurance scheme 意外保险计划 [l
,Ei?  
accident year basis 意外年度基准 3}e%[AKh  
accommodation 通融；贷款 ^o7;c[E`  
accommodation bill 通融票据；空头票据 M)SEn/T-  
accommodation party 汇票代发人 w^t/9N
asi  
account balance 帐户余额；帐户结余 :9k Ty:  
account book 帐簿 fW?o@vlO  
account collected in advance 预收款项 LD!Q8"  
account current book 往来帐簿 GvBHd%Ot  
account of after-acquired property 事后取得的财产报告 6?w0  
account of defaulter 拖欠帐目 ;Iq/l%vX  
account payable 应付帐款 l+V>]?j  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~6p[El#tS  
account receivable 应收帐款 5LOo8xN  
account receivable report 应收帐款报表 o}ZdTf=  
account statement 结单；帐单；会计财务报表 |P%Jw,}]9  
account title 帐户名称；会计科目 H)n9O/u  
accountant's report 会计师报告 (DI>5.x"  
Accountant's Report Rules 会计师报告规则 2k=#om19  
accounting and auditing procedure 会计与审计程序；会计与核数程序 RsYU59_Y  
Accounting Arrangements 《会计安排》 t<#h$}=:Vt  
accounting basis 会计基础 b9!FC$^J  
accounting by Official Receiver 破产管理署署长呈交的帐目 6Oy$gW)  
Accounting Circular 《会计通告》 )rC6*eR  
accounting class 会计类别 r(P(Rj2~  
accounting date 记帐日期；会计结算日期 0=?<y'=  
accounting for money 款项核算 @Z12CrJ  
Accounting Officer 会计主任  P Y  
accounting period 会计报告期；会计期 #"B\UN  
accounting policy 会计政策；会计方针 ^jx7@LgS=  
accounting practice 会计惯例 P?k0zwOlBl  
accounting principle 会计准则 O&Y*pOg  
accounting record 会计记录 pej|!oX  
accounting report 会计报告 4T ~
}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4qk9NK2 U  
Accounting Society of China 中国会计学会 9gmW&{6q  
accounting statement 会计报表 !_Wi!Vr_  
accounting system 会计制度；会计系统  a24"yT  
accounting transaction 会计事项；帐务交易 o7$'cn  
accounting treatment 会计处理 \ZkA>oO".  
accounting year 会计年度 I"ok&^t^}  
accretion 增值；添加 f.9SB  
accrual 应计项目；应累算数目 p9x(D/YP0  
accrual basis 应计制；权责发生制 5rU[Tir  
accrual basis accounting 应计制会计；权责发生制会计 OOo3G~2r  
accrue 应累算；应计 lz?$f4TzA  
accrued benefit 应累算利益 \RG8{G,  
accrued charges 应计费用 =o$sxb E(  
accrued cumulative preference share dividend 应累算的累积优先股股息 +8R
gF   
accrued expenses 应累算费用 p"KFJ  
accrued interest payable 应付利息；应计未付利息 T:=lz:}I  
accrued interest receivable 应收利息；应计未收利息 >7QvK3S4%  
accrued right 累算权益 =Lf,?"S  
accruing profit 应累算的利润 XzE
c2)0'v  
accumulated fiscal reserve 累积财政储备 eLfk\kk]Pc  
accumulated profit 累积利润；滚存溢利 XMxSQ B1  
accumulated reserve 累积储备 ci?qT
,&  
accumulation of surplus income 累积收益盈余 0|{u{w@!`  
acquired assets 既得资产  @fl-3q  
acquisition 收购；购置；取得 ]d! UJ&<?  
acquisition cost 购置成本 qm"rY\:  
acquisition expenses 购置费用 Q|#W#LV,K  
acquisition of 100% interest 收购全部股权 q!|*oUW  
acquisition of control 取得控制权 $}!p+$  
acquisition of fixed assets 购置固定资产 ?j"KV_
 
acquisition of shell “买壳” ?B2] -+Y  
acquisition price 收购价 Gz,i~XX  
act of God 天灾 !1$])VQWI  
acting partner 执事合伙人 4b98KsYg  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $\X[@E S0  
active partner 积极参与的合伙人 ~?K~L~f5  
active trading 交投活跃 0.8
2kl  
actual circulation 实际流通 }&wUr>=  
actual cost 实际成本 &E.^jR~*  
actual expenditure 实际开支；实际支出 ewctkI$,5  
actual income 实际入息；实际收入；实际收益 +JjW_Rl?=V  
actual market 现货市场 n[lJLm^(_C  
actual price 现货价；实际价格 x-^`~p  
actual profit 实际利润 z=q3Zo  
actual quotation 实盘；实际价位；实际报价 iO|se:LY<  
actual year basis 按实际年度计算 hoK>~:;  
actuals 实货 .y!<t}  
actuarial investigation 精算调查 9_Be0xgJ3^  
actuarial principle 精算原则 2AT5  
actuarial report 精算师报告 e4?>-  
Actuarial Society of Hong Kong 香港精算学会 RBs-_o+%  
actuarial valuation 精算师估值 Vf]
"L.G  
actuary 精算师 A#EDkU,  
ad referendum agreement 暂定协议；有待覆核的协定 1H6<[iHW  
ad valorem duty 从价税；按值征税 "@iK' c^  
ad valorem duty system 从价税制 :bwjJ
}F  
ad valorem fee 从价费 pKpUXfQu  
ad valorem tariff 从价关税 X-K=!pET  
additional allowance 额外免税额 {zQ8)$CQ  
additional amount for unexpired risk 未过期风险的额外款额 ChGYTn`X   
additional assessable profit 补加应评税利润 a
u: fw  
additional assessment 补加评税 
/_I]H  
additional commitment 额外承担 -?V-*jI  
additional commitment vote 额外承担拨款 5Co  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 F8jd'OR  
additional dependent parent allowance 供养父母额外免税额 -p]1=@A<}  
additional provision 额外拨款 I|
gB@|_~  
additional stamp duty 附加印花税 &$`P,i 1)  
additional tax 补加税罚款；补加税款 F\KjEl0  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 bDL,S?@  
adjudged bankrupt 被裁定破产 aX)I3^ar  
adjudicated bankrupt 裁定破产人 ,JAx ?Xb  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 6-$jkto  
adjudication of bankruptcy 裁定破产；宣告破产 _>(^tCo  
adjudication of insolvency 裁定无力偿还债务 =;Rtdy/Yn%  
adjusted actual 经调整的实数；调整后的实数 QbkLdM,S*  
adjusted current assets 经调整的流动资产；调整后的流动资产 -GhP9; d  
adjusted figure 经调整的数字；调整后的数额 [q?<Qe  
adjusted liabilities 经调整的负债；调整后的负债 ,|y:" s  
adjusted loss 经调整的亏损；调整后的亏损 ;z}i-cNae  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 B+\3-q  
adjusted profit 经调整的利润；调整后的利润  D~S<U  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^o3"#r{:+  
adjusted value 经调整的价值；调整后的价值 YIoQL}pX  
adjustment 调整；修订；理算〔保险〕 GpY"fc%  
adjustment centre 调剂中心 w$zu~/qV2  
adjustment lag 调整过程的时间差距；调整时差 ,(d)Qg  
adjustment mechanism 调整机制 Wbr|_W  
adjustment of loss 亏损调整 !t$'AoVBq  
adjustment process 调整过程；调整程序 r`W)0oxD  
adjustment range 调整幅度 ]zE;Tw.S  
administered exchange rate 受管制汇率 >,gg5<F-E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 *W,]>v0%T  
administration expenses 行政费用 $PTP/^  
administration fee 手续费；行政费 ]O+Ma}dxz:  
administration in bankruptcy 破产管理 {o_X`rgrL  
administration order 遗产管理令 _=_Px@<Q  
administrator 管理人；遗产管理人 ,k )w6)  
administrator of the estate 遗产管理人 U}yW<#$+  
admission of debt 债项承认书 I`-8Air5f  
admission of proof 接纳债权证明 *H"B _3<n  
advance 放贷款项；垫付款项；预支款项；预付款项 -]/I73!b  
advance account 暂支帐目；预付款帐户 >`Y.+4mE  
advance compensation 预付补偿金 ^Cu\VV  
advance from shareholder 股东垫款 IUE~_7  
advance pending reimbursement 预支以待日后付还 j9eTCJqB  
advanced economy 先进经济体系 *"?l]d  
advancement 预付；预付财产 K28+]qy[  
advances warrant 垫款令 ALrw\qV  
advancing 贷出 qLn/2  
adverse balance 逆差 +T|JK7  
adverse exchange 逆汇 [ey:e6,T9  
advertisement addressed to shareholders 在报章刊登的致股东通告 |'P]GK  
advice for collection 托收通知书 `Nz/Oh7  
advice of drawing 提款通知书；汇票通知书 4r>6G/b8*  
advice of payment 付款通知 8ja$g,  
Advisory Committee [Securities and Futures Commission] 7X0Lq}G@  
谘询委员会〔证券及期货事务监察委员会〕 k;K)xb[w|  
Advisory Committee on Diversification 经济多元化谘询委员会 U 9_9l7&r  
affidavit 誓章；遗产申报誓章 "+kL)]  
affidavit of no receipt 述明无收款的誓章 fkuLj%R  
affiliate 联号；联营公司；附属公司 ii[F]sR\  
affiliated company 附属公司；联号；联营公司 3h;{!
|-3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Y2a5bc P  
affordability 负担能力 zKw`Md  
African Development Bank [AfDB] 非洲开发银行 .aO,8M  
after-acquired property 事后取得的财产 &+Z,hs9%  
after-hours dealing 市后交易 !\zWF  
after-tax profit 税后盈利；税后利润；税后溢利 jN{Xfjmfv  
agency agreement 代理协议 sD{Wxv  
agency expenses 代理机构的开支 V=R 3)GC  
agency fee 代理费 P\yDa*m  
Agency Law 《代理法》 {P*pkc  
agent 代理人；承销人 ah+~y,Gl  
agent of company 公司代理人 C7rNV0.Fq  
agent's fee 代理人费；经纪费 JJP08oP  
aggregate 总计；总数；总体数字
S>h;K`  
aggregate amount 总款额；总额 ]$ L|  
aggregate assets and liabilities 总体资产与负债 'n{Nvt.c  
aggregate at constant price 按固定价格计算的总体数字 7&t-pv92*  
aggregate demand 总需求 <'qeXgi  
aggregate gross position 总持仓量 !nqUBa  
aggregate limit 总限额 1C<uz29  
aggregate of salaries tax 合计薪俸税 u[@l~gwL  
aggregate performance 总体表现；总体业绩 Eo{"9j\  
aggregate supply 总体供应 g[1gF&  
aggregate surplus 总盈余 F~T]u2qt  
aggregate total 整体总额 $G8E 3|k  
aggregate value 总值；合计价值 S{]x  
aggregated basis 合计基准 SX<` {x&L  
aggregated net chargeable income 合计应课税入息实额 iP =V8g?L  
aggregation 合并计算；合计；总和 +MR.>"  
aggregation of incomes of husband and wife 夫妇入息合并计算 8$")%_1]  
aggregation of property 财产的总和 9!6f-K  
agio 差价；贴水 ]JCv
yz H  
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》 zz+$=(T:M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment KC/=TSSXd.  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 -m)X]]~C  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment r
[2ILe  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 }Ga\wV  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gRCdY8GH  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 CnpV:>V=  
agreement for a settlement 授产协议 *!q1Kr6r  
agreement for assignment 转让协议 bSiYHRH.e  
agreement for sale 售卖协议；买卖协议 #
r#1JtT  
agreement for sale and purchase 买卖协议 O{QA  
agreement for the payment of interest 支付利息协议 Id_2PkIN$~  
agreement for the repayment of money 还款协议 1,6}_MA  
agreement of reinsurance 再保险协议 @Ws*QTlV  
Agricultural Bank of China 中国农业银行 Lx\8Z=  
air passenger departure tax 飞机乘客离境税 i*|\KM?P  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 J3e96t~u  
airport tax 机场税 N*"p|yhd]  
alcohol duty 酒精税 s%qF/70'  
alienation 让与；让渡；转让 j}%ja_9S  
alimony 生活费；赡养费 wb]%m1H`:  
All Ordinaries Index [AOI] 所有普通股指数 cv?06x{  
all risks 全险；综合险 c9HrMgW  
All Sales Record for Stock Market 《股票市场成交报告》 n!NS(.o  
Allied Capital Resources Limited 新联财务有限公司 <oR a3Gi(%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k[bD\'
  
allocation letter 拨款信件 @JtM5qB  
allocation of fund 分配款项；预留款项 J#w J4!  
allocation of profit 利润分配；溢利分配 q)Lu_6 mg  
allocation warrant 拨款令 q"%_tS  
allotment 分配；配股  8cU}I4|  
allotment notice 股份配售通知；配股通知 
k,85Y$`'  
allotment of shares 股份分配 GC?ON0g5s  
allowable 可获宽免；免税的 gnFr}L&j  
allowable business loss 可扣除的营业亏损 C9~52+S  
allowable expenses 可扣税的支出 ",^Mxm{  
allowance 免税额；津贴；备抵；准备金 419x+3>}  
allowance for debts 债项的免税额 ey2S#%DF]  
allowance for depreciation by wear and tear 耗损折旧免税额 @aAW*D~-J  
allowance for funeral expenses 殡殓费的免税额 |%J{RA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4[.oPK=i  
allowance for repairs and outgoings 修葺及支出方面的免税额 4[;X{ !  
allowance to debtor 给债务人的津贴 F<L EQ7T  
alteration of capital 资本更改 :e_V7t)o  
alternate trustee 候补受托人 V,mw[Hw  
amalgamation 合并 }j^i}^Du,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IAw{P08+  
ambit of charges 征税范围；收费范围 kddZZA3`  
amended valuation 经修订的估值 6eT5ktf  
American Commodities Exchange 美国商品交易所 ]ro*G"-_1#  
American Express Bank Limited 美国运通银行 '_GrD>P)-  
American Stock Exchange 美国证券交易所 VRI0W`  
amortization 摊销 Jbjmv:db  
amount due from banks 存放银行同业的款项 [Grxw[(_:  
amount due from banks abroad 存放海外银行同业的款项 T+*%?2>q"  
amount due from holding companies 控股公司欠款 mp=
z  
amount due from local banks 存放本港银行同业的款项 !D@ZYK;  
amount due to banks 银行同业的存款 i&5XF  
amount due to banks abroad 海外银行同业的存款 { &"CH]r  
amount due to holding companies 控股公司存款 spdvZU=}  
amount due to local banks 本港银行同业的存款 U>cV|  
amount due to outport banks 外埠银行同业的存款 \
!k1a^ZP  
amount for note issue 发行纸币的款额 d/ARm-D  
amount of bond 担保契据的款额 {>R:vH8  
amount of consideration 代价款额 &X|#R1\  
amount of contribution 供款数额 e7m*rh%5>  
amount of indebtedness 负债款额 -db
_E#  
amount of principal of the loan 贷款本金额 P+s!|7'  
amount of rates chargeable 应征差饷数额 P* w9,  
amount of share capital 股本额 }\%Fi/6Z{  
amount of sums assured 承保款额 K%a%a6k`  
amount of variation 变动幅度 Km(n7Ah"  
amount of vote 拨款数额 $"FQj4%d  
amount payable 应付款额 jBgP$g  
amount receivable 应收款额 P
K{acen  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jF0jkj1&/[  
analysis 分析 {)BTR
%t  
ancillary risk 附属风险 gu0j.XS^  
annual account 周年帐目；周年帐目报表；年度决算；年结 \9cG36  
annual accounting date 年结日期 eM$
sv9?  
annual allowance 每年免税额；年积金；年度津贴；年津 [Jogt#Fj ]  
annual balance 年度余额 0vtt"f)Y[  
annual disposable income 每年可动用收入 %/|9@er  
annual estimates 周年预算 W+PJZn  
annual fee 年费 } ud0&Oe{  
annual general meeting 周年大会 kMb}1J0i"  
annual growth rate 年增率；每年增长率 h-G)o[MA  
annual long-term supplement 长期个案每年补助金 # WAZ9,t  
annual pensionable emolument 可供计算退休金的年薪 YE|SKx@  
annual report 年报 swK-/$#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F({HP)9b  
annual return 周年报表；周年申报表；每年报税表格 Fh`~`eog  
Annual Return Rules 《周年报表规则》 ]^lw*724'>  
annual review of consumer prices 每年消费物价回顾 Kla'lCZ  
annual roll-forward basis 逐年延展方式 MCS8y+QK  
annual salary 年薪 ;D:9+E<>a  
annual statement 年度报表；年度决算表 \HKxh:F'  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 YL]Z<%aKt  
annuitant 年金受益人 vRs,zL$W  
annuity 年金 j6Yy6X]  
annuity contract 年金合约
K POa|$  
annuity on human life 人寿年金 SZ,YS 4M  
antecedent debt 先前的债项 |y0(Q V  
ante-dated cheque 倒填日期支票 CDP U\ZG  
anticipated expenditure 预期开支 d8[J@M53|T  
anticipated net profit 预期纯利 L1cI`9  
anticipated revenue 预期收入 \P.I)n`8 y  
anti-inflation measure 反通货膨胀措施 X~lVVBO  
anti-inflationary stance 反通货膨胀立场 :-/M?
,Q"  
apparent deficit 表面赤字 6LalW5I  
apparent financial solvency 表面偿债能力 BI3@|,._N  
apparent partner 表面合伙人 RloK,bg  
application for personal assessment 个人入息课税申请书 n?- })  
application of fund 资金应用 {so`/EWa  
application to release as liquidator and to destruct the books of accounts and documents &
Xf^Iu  
申请免除清盘人职务及毁灭帐簿与文件 3BtaH#ZY  
appointed actuary 委任精算师 bn!HUM,
  
appointed auditor 委任核数师；委任审计师 /H8g(  
appointed trustee 委任的受托人 H."EUcE{  
appointer 委任人 ~:Ll&29i  
apportioned pro rata 按比例分摊 SKkUU^\#R`  
apportionment 分配；分摊 nEJY5Bz$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kQEy#JQmB  
apportionment formula 分摊方程式 tasUZ#\6  
apportionment of estate duty 遗产税的分摊 BW 4%l  
appraisal 估价；评估 5]AC*2(  
appreciable growth 可观增长 Bj1?x  
appreciable impact 显着影响 H
@%GSE  
appreciable increase 可观增长 ?QFpv#4  
appreciation 增值；升值 wVEm:/;z&  
appreciation against other currencies 相对其他货币升值 AaWs}M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m 8aITd8  
appreciation tax 增值税 P} 0%-JC  
appropriation 拨款；拨用；拨付 w8U&ls1b  
appropriation account 拨款帐目 orWbU UC  
Appropriation Bill 拨款法案 ;[M}MFc/`  
appropriation-in-aid system 补助拨款办法 9f&C  
approved assets 核准资产 {bJ`~b9e  
approved basket stock 认可一篮子证券 4nh>'v%pD  
approved budget 核准预算 >`A9[`$n  
approved charitable donation 认可慈善捐款 n:yTeZ=-s4  
approved charitable institution 认可慈善机构 ;c4gv,q@  
approved currency 核准货币；认可货币 &Low/Y'.jJ  
approved estimates 核准预算
s'%R  
approved estimates of expenditure 核准开支预算 8W,Jh8N6  
approved overseas insurer 核准海外保险人 mP0yk
|  
approved overseas trust company 核准海外信托公司 m^ tFi7c  
approved pooled investment fund 核准汇集投资基金 y:~ZLTAv  
approved provident fund scheme 认可公积金计划 rA%usaW  
approved provision 核准拨款 -o$QS,  
approved redeemable share 核准可赎回股份 '}B+r@YCN  
approved regional stock 认可地区性证券 0w&27wW  
approved retirement scheme 认可退休金计划 ki?S~'a  
approved subordinated loan 核准附属贷款 tjdaaN#,V  
arbitrage 套戥；套汇；套利 L?WFmn  
arbitrageur 套戥者；套汇者 kBD>-5Sn_T  
arbitrary amount 临时款项 $5ak_@AC  
arrangement 措施；安排；协定 \=:~ki=@B  
arrears 欠款 )qo {c1X  
arrears of pay 欠付薪酬
d@XV:ae  
arrears of revenue 逾期未收税款；逾期未收的帐项 __|+w<]  
articles of association 组织章程；组织细则；组织章程细则 .QZaGw=,z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _qw?@478  
ascertainment of profit 确定利润 #xX5,r0  
"Asia Clear" “亚洲结算系统” h*w%jdQ6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 }\\KYyjY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 }:us:%  
Asian Development Fund [ADF] 亚洲发展基金 @?yX!_YC  
Asian dollar bond 亚洲美元债券 ]yK7PH-{L  
Asian dollar market 亚洲美元市场 BG6B:  
Asian dollar rate 亚洲美元利率 OY;*zk  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Gd-'Z_b  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <<+\X:,  
asked price 沽盘；喊价；索价；卖方报价 G Uon/G8  
assessable income 应评税入息 "4riSxEyF  
assessable loss 应评税亏损 4dO~C  
assessable profit 应评税利润 ;7?kl>5]  
assessable value 应评税值 6{n!Cb[e  
assessed profit 估定利润 F'4w;-ax  
assessed value 经评估价值 1(I6.BHW  
assessment 评税；评定；估价；评税单 q7_ m&-0)  
assessment number 评税编号；估价编号 ew#B[[  
assessment of additional tax 补加税评税 xv(9IEjt0  
assessment of performance 业绩评估；实绩评价 Y2n!>[[.  
Assessor 评税主任 BK)$'AqO  
asset price bubbles 资产价格泡沫 g;qx">xJ`o  
asset-backed securities 具资产保证的证券 n `&/D  
assets accretion 资产增值 ==3dEJS  
assets and liabilities 资产与负债 Tn*9lj4  
assets betterment statement 资产递增表；资产改进表 pWK(z[D  
assets lending 实物放款；有抵押贷款 5-aj2>=7  
assets of the company passing on the death 死者去世时转移的公司资产 ADDSCY=,  
assets pledged as security for liabilities 用作负债抵押的资产 gkES5Q  
assets portfolio 资产投资组合 pEBM3r!X  
assets price 资产价格 (tIo:j  
assets quality 资产质素 gy#/D& N[  
assets realization 资产变现 3RYpJAH  
assets refinancing arrangement 资产再集资安排 OBOtuu.  
assets securitization 资产证券化 p"n$!ilbm  
assets situated outside Hong Kong 在香港以外地方的资产 fGUE<l  
assets stripping 削减资产；拆卖资产 [N7{WSZ&  
assets value 资产值 CE#gfP  
assignee 承让人 F`gi_;c  
assignment 转让；转让书；转让契 *=]&&<  
assignment of interest 权益转让 ^(vs.U^U<  
assignment of letters patent and trade mark 专利证书及商标转让 Gft%Mq
v  
assignment of property 物业转让；物业转让书 LhOa{1SY  
assignment right 转让权 M+U9R@  
assignor 转让人 [@J/eWB  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 X-6de>=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $c0h.t  
associate member 附属会员 ok!L.ac  
associated body corporate 相联法人团体 '*5i)^  
associated company 相联公司；联属公司 _F>CBG  
associated corporation 相联法团 $*e2YQdLo  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] s
H{4Y-J  
公认会计师公会〔英国〕 1_9<3,7  
Association of Futures Exchange Brokers 香港期货经纪协会 j(m.$:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9^oKtkoDZ  
association of underwriters 承保人组织 yXSFjcoB  
assumption of control 接管 (s.0PO`  
assurance 担保；保险；转易；转易书 c6h.iBJ
'  
assurance of interest 权益的转易 QRHu3w  
at 19XX price 按一九ＸＸ年价格计算 {:6r;TB  
at a discount 按赔价计算；按贴水价格计算；打折扣 ,}3 'I [  
at a premium 按溢价计算；按升水价格计算 W42iu"@  
at call 通知付款；按通知 S2HcG 1J  
at constant market price 按固定市价计算 )c8rz
[i  
at constant price 按固定价格计算 fmU {  
at cost 按成本计算 8(pp2rlR  
at current market price 按当时市价计算；按现时市价计算 a1EOJ^}0  
at current price 按当时价格计算；按现时价格计算 &"yx<&c}  
at factor cost 按要素成本计算；按生产要素成本计算 y0sR6TY)f  
at money-of-the-day price 按付款当日价格计算 Uwf+  
at or better 按指定或较佳价位〔买卖指令〕 y
v t.  
at par 按面值计算；平价 ]A~WIF  
at sight 见票即付 >V-A;S:  
at the close 按收市盘 [@VP?74  
at the opening 按开市盘 */sS`/Lx  
attestation 见证；见证条款
^E;kgED5  
at-the-money option 平价期权 U#lCj0iUt,  
attorney 受权人；受托代表人 A P)L:7w'e  
attornment 新拥有人承认书 Bt@^+vH ~  
attributable profit 可归属利润 Q# ~Q=T'<  
attributable share value 可归属股份价值 &dqLP95  
Auckland Stock Exchange 奥克兰证券交易所 C _'%NlJ'  
auction 拍卖 .+PI}[g  
auctioneer 拍卖商 u+Y\6~
=+  
audit 审计；核数 %|auAq&w  
Audit Commission 审计署 tr<Nm6!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Hx"ob_^'7  
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〕 nV"~-On  
audit review 帐目审查 e>6y%v;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dBYmiF!+  
audited account 审计帐目；经审计的帐目 wjH
zE  
audited annual account 经审计的周年帐目 g%sluT[#  
audited balance sheet 经审计的资产负债表 O#ai)e_uQk  
auditor 核数师；核数主任；审计师 ??^5;P{yx  
auditor's certificate 核数师证明书；审计师证明书 GWZ }7ake  
auditor's report 核数师报告；审计师报告 uxXBEq;  
Aussie bond 澳元债券 J%u=Ucdh  
austerity budget 紧缩预算 smlpD3?va  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;rF\kX&Jh  
Australia All Ordinaries Index 澳洲所有普通股票指数 2;k*@k-t  
Australian Dollar [AUD] 澳元 Sdp&jZY  
Australian Options Market 澳大利亚期权市场 x-$&g*<  
Australian Securities Commission 澳洲证券事务监察委员会 VJeu8ZJ.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 94h]~GqNi  
Australian Stock Exchange 澳大利亚证券交易所 &v56#lG  
Austrian Schilling [ATS] 奥地利先令 [4YTDEv%  
authentication 认证；鉴证 >"^ O"E  
authority to purchase 委托购买证；委购书 `F-/QX[:  
authorization 认可；核准；授权；授权书 Oxm>c[R  
authorization by direction 指示授权 ^yWL,$  
authorization by instruction 指令授权 gZN8!#h}B  
authorization by warrant 令状授权 9B{k , 1  
authorization of unit trust 单位信托的认可 h{%nC>m;  
authorized agent 指定代理人 e^8 O_VB  
authorized capital 法定资本 c23oCfB>  
authorized clerk 出市员 ]] !VK  
authorized dealer 认可交易商 Kz
~ps 5  
authorized financial institution 认可财务机构 j]{_
s"O  
authorized fund 认可基金 :*I#n  
authorized fund house 获授权的基金公司；认可基金公司 Y\D!/T  
authorized institution 认可机构 6V$Avg\6\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 N(;1o.~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,vr? 2k  
authorized insurer 获授权保险人；获认可承保人 HJ9Kz^TnC  
authorized investment 特准投资项目 t_
o['F  
authorized person 获授权人 m4**~xfC  
authorized representative 获授权代表 h{CL{>d  
authorized share capital 法定股本 =#;3Q~:Jl^  
automated quotation system 自动报价系统 \K5DOM "#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8L,5Q9 $  
自动交易系统〔香港期货交易所有限公司〕 MV5_L3M  
automatic adjustment mechanism 自动调整机制 )F}F_Y  
automatic adjustment system 自动调整系统 Lb!Fcf|h  
Automatic Clearing House 自动票据交换所 ?qP7Y nl  
automatic exchange rates accumulation system 自动化汇率累集系统 MX$0Op  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x.]i}mt  
automatic teller machine [ATM] 自动柜员机 Q8T]\6)m  
autopay 自动转帐 >tYm+coS  
available assets 可用资产 `nUXDmdwzO  
available fiscal reserve 现存财政储备 ),0g~'I~D  
available profit 可用利润 d?ex,f.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gR&Q3jlIV  
average 平均；平均数；海损 SzAJ2:qhl  
average basic salary 平均基本薪金 P
Y_u/<u  
average consumer expenditure 平均消费开支；一般消费开支 34`'M+3  
average cost 平均成本 N nRD|A  
average cost of land production 增辟土地平均成本 Nkjza:f{  
average daily turnover 平均每日成交额 6g2a[6G5  
average daily wage rate 平均每日工资率 S'k_olx7  
average expenditure pattern 平均开支模式 qz+dmef  
average growth rate 平均增长率 H['N  
average net fixed assets 固定资产平均净值 Vy6qbC-Kt  
average of relatives 相对价格平均数 wrc,b{{[iM  
average price 平均价格 ^&B@Uw5{  
average propensity to consume 平均消费倾向；一般消费倾向 i5en*)O8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 oQLq&zRH`f  
average rate 平均率 lAS#874dE  
average revenue 平均收入；平均收益 9Z|jxy  
average stock 平均库存；平均存货 rx'RSo#1O  
average yearly rent 平均年租 !`k1:@NZ  
avoidance of double taxation 避免双重课税 - \5v^l  
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 {'NZ.  
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