一些有用的会计术语(也不知道发的地方对不对)A

A: ljrA^P,>P  
A share Ａ股；甲类股份 OWK)4[HY(  
abatement of tax 减税；减扣免税额 \T_?<t,UT  
ABN AMRO Bank N.V. 荷兰银行 I({ 7a i  
above-the-line expenditure 线上项目支出；经常预算支出 \..(!>,%F  
above-the-line receipt 线上项目收入；经常预算收入 3*gWcPGe  
ABSA Asia Limited 南非联合亚洲有限公司 {M?!nS6t  
absolute change 绝对数值变更 zA/W+j$:  
absolute expenditure 实际开支 pPG@_9qf  
absolute guideline figure 绝对准则数字 `|^<y.-6  
absolute interest 绝对权益 E4'D4@\W  
absolute order of discharge 绝对破产解除令 '#.:%4  
absolute profit margin 绝对利润幅度 B&m?3w  
absolute value 实值；绝对值 6YZ&>`a^  
absolutely vested interest 绝对既得权益 ,
b@0Qa"  
absorbed cost 已吸收成本；已分摊成本 Ye}y
_W  
absorption 吸收；分摊；合并 n~d`PGs?f  
absorption rate 吸收率；摊配率；分摊率 }m<)$.x|P  
ACB Finance Limited 亚洲商业财务有限公司 dMwVgc:  
acceptable form of reciprocity 合理的互惠条件 [vaG{4m  
acceptable rate 适当利率；适当汇率 `<>8tZS9"  
acceptance agreement 承兑协议 A{E0 
a:v  
acceptance for honour 参加承兑 Y4Z?`TL  
acceptor 承兑人；接受人；受票人 Xklp6{VH9  
acceptor for honour 参加承兑人 NwG&uc+Q  
accident insurance 意外保险 9CWUhS   
Accident Insurance Association of Hong Kong 香港意外保险公会 ytmlG%  
accident insurance scheme 意外保险计划 1*r{%6  
accident year basis 意外年度基准 FK#>E[[  
accommodation 通融；贷款 [21tT/  
accommodation bill 通融票据；空头票据 ~::gLm+f  
accommodation party 汇票代发人 XY|-qd}A  
account balance 帐户余额；帐户结余 =k[!p'~jD  
account book 帐簿 3RRZVc* ^  
account collected in advance 预收款项 79%${ajSI  
account current book 往来帐簿 /d >fp  
account of after-acquired property 事后取得的财产报告 Z3R..vy
8  
account of defaulter 拖欠帐目 ?#kI9n<O  
account payable 应付帐款 A?;/]m;  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 rDYq]`  
account receivable 应收帐款 o0wep&@  
account receivable report 应收帐款报表 j86s[Dty  
account statement 结单；帐单；会计财务报表 I01On>"@7  
account title 帐户名称；会计科目 i*Y/q-N|  
accountant's report 会计师报告 BsB}noN}  
Accountant's Report Rules 会计师报告规则 U&Ay3/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \+MR`\|3  
Accounting Arrangements 《会计安排》  aG\m3r  
accounting basis 会计基础 0{PK]qp7  
accounting by Official Receiver 破产管理署署长呈交的帐目 d<6L&8)<  
Accounting Circular 《会计通告》 _uHyE }d  
accounting class 会计类别 kozg8 `\]  
accounting date 记帐日期；会计结算日期 fINM$ 6  
accounting for money 款项核算 [-$&pB>w8'  
Accounting Officer 会计主任 $Y,]D*|"K  
accounting period 会计报告期；会计期 %4L|#^7:  
accounting policy 会计政策；会计方针 ^B& Z  
accounting practice 会计惯例 U)p2PTfB  
accounting principle 会计准则 {djOU 9]  
accounting record 会计记录 oT|E\wj  
accounting report 会计报告 u(ZS sftat  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1"odkM  
Accounting Society of China 中国会计学会 de

1&  
accounting statement 会计报表 i}<R>]S  
accounting system 会计制度；会计系统 SsznV}{^  
accounting transaction 会计事项；帐务交易 nfDPM\FFD  
accounting treatment 会计处理 CsSB'+&{  
accounting year 会计年度 4kg9
R^0  
accretion 增值；添加 +d6E)~qKL  
accrual 应计项目；应累算数目 z7PPwTBa  
accrual basis 应计制；权责发生制 x\Sp~]o3C  
accrual basis accounting 应计制会计；权责发生制会计 \\)-[4uC  
accrue 应累算；应计 /2HwK/RZ  
accrued benefit 应累算利益 %k$C
   
accrued charges 应计费用 Gs?W7}<$  
accrued cumulative preference share dividend 应累算的累积优先股股息 9$DVG/  
accrued expenses 应累算费用 Zc9 n0t[  
accrued interest payable 应付利息；应计未付利息 I;-{#OE,  
accrued interest receivable 应收利息；应计未收利息 ?$n<vF>  
accrued right 累算权益 cR5<.$aY  
accruing profit 应累算的利润 KH KqE6  
accumulated fiscal reserve 累积财政储备 &`TX4b^/!  
accumulated profit 累积利润；滚存溢利 Y,(eu*Za  
accumulated reserve 累积储备 DR0W)K ^  
accumulation of surplus income 累积收益盈余 FxZ\)Y  
acquired assets 既得资产 uEi!P2zN  
acquisition 收购；购置；取得 Uero!+_  
acquisition cost 购置成本 ao-C9|2>NU  
acquisition expenses 购置费用 mG@Q}Y(  
acquisition of 100% interest 收购全部股权 bY>o%L
L-  
acquisition of control 取得控制权 4UL-j  
acquisition of fixed assets 购置固定资产 I$mOy{/#  
acquisition of shell “买壳” n)K6Z{x  
acquisition price 收购价 AN~1E@"  
act of God 天灾 `z=MI66Nl  
acting partner 执事合伙人 a|7V{pp=M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +u=xBhZ  
active partner 积极参与的合伙人 ;C"J5RA  
active trading 交投活跃 iuHG9#n  
actual circulation 实际流通 ;%jt;Xv9  
actual cost 实际成本 7>ODaj   
actual expenditure 实际开支；实际支出 ;c>Yr?^  
actual income 实际入息；实际收入；实际收益 kcYR:;y  
actual market 现货市场 nlY ^  
actual price 现货价；实际价格 THua?,oyW  
actual profit 实际利润 7k$8i9#  
actual quotation 实盘；实际价位；实际报价 _+;x4K;  
actual year basis 按实际年度计算 z{n=G  
actuals 实货 r\NnWS J  
actuarial investigation 精算调查 !X
.N$0  
actuarial principle 精算原则 by06!-P0[  
actuarial report 精算师报告 Ti)n(G9$  
Actuarial Society of Hong Kong 香港精算学会 0"QE,pLe4  
actuarial valuation 精算师估值 Zka;}UL&Q  
actuary 精算师 g]ihwm~  
ad referendum agreement 暂定协议；有待覆核的协定 =;{S>P!I(t  
ad valorem duty 从价税；按值征税 Z9sg6M@s  
ad valorem duty system 从价税制 m|7g{vHVV  
ad valorem fee 从价费 NFSPw`f  
ad valorem tariff 从价关税 AjlG_F  
additional allowance 额外免税额 hNoN=J  
additional amount for unexpired risk 未过期风险的额外款额 ^Ue.9#9T&g  
additional assessable profit 补加应评税利润 c"z%AzUV'  
additional assessment 补加评税 9/%|#b-z  
additional commitment 额外承担 rb_G0/R  
additional commitment vote 额外承担拨款 ZE
\t{s0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v[|iuOU  
additional dependent parent allowance 供养父母额外免税额 9]YmP8  
additional provision 额外拨款 n)=&=Uj`f  
additional stamp duty 附加印花税 \D[BRE+  
additional tax 补加税罚款；补加税款 Qxvz}r.l]  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 QAJ>93  
adjudged bankrupt 被裁定破产 B#DV<%GPl  
adjudicated bankrupt 裁定破产人 7uDUZdJy  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 T#BOrT>V  
adjudication of bankruptcy 裁定破产；宣告破产 @!MbPS  
adjudication of insolvency 裁定无力偿还债务 foFn`?LF  
adjusted actual 经调整的实数；调整后的实数 X%-4x  
adjusted current assets 经调整的流动资产；调整后的流动资产 wd]Yjr#%Ii  
adjusted figure 经调整的数字；调整后的数额 
t!=S[  
adjusted liabilities 经调整的负债；调整后的负债 <7&b|f$CL  
adjusted loss 经调整的亏损；调整后的亏损 Qpc{7#bp  
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 H{XW?O^@  
adjusted profit 经调整的利润；调整后的利润 CeJ|z{F\  
adjusted surplus 经调整的盈余额；调整后的盈余额 _YJwF1e+M  
adjusted value 经调整的价值；调整后的价值 vLke,MKW  
adjustment 调整；修订；理算〔保险〕 fU}w81oe  
adjustment centre 调剂中心 i!HGM=f  
adjustment lag 调整过程的时间差距；调整时差 #X8[g_d
/  
adjustment mechanism 调整机制 TXaXJIp  
adjustment of loss 亏损调整 P:=ADW c  
adjustment process 调整过程；调整程序 B'
;Ob  
adjustment range 调整幅度 'I~dJEW7  
administered exchange rate 受管制汇率 %qQ(@TG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4mAtYm  
administration expenses 行政费用 }
Q=Zqlvz  
administration fee 手续费；行政费 _SaK]7}m!  
administration in bankruptcy 破产管理 Vg+SXq6G  
administration order 遗产管理令 {k*_'0   
administrator 管理人；遗产管理人 QEgv,J{  
administrator of the estate 遗产管理人 0%t|?@HoN  
admission of debt 债项承认书 xH0/R LK3J  
admission of proof 接纳债权证明 xki"'

  
advance 放贷款项；垫付款项；预支款项；预付款项 FX^E |  
advance account 暂支帐目；预付款帐户 xr/k.Fz  
advance compensation 预付补偿金 TGNeEYr  
advance from shareholder 股东垫款 L$xRn/\  
advance pending reimbursement 预支以待日后付还 -Gpj^aBU  
advanced economy 先进经济体系 Dk-L4FS  
advancement 预付；预付财产 c`.:"i"k3  
advances warrant 垫款令 r&[~/m8zl  
advancing 贷出 EyeLC6u  
adverse balance 逆差 T82_`u  
adverse exchange 逆汇 Esjv^* v9-  
advertisement addressed to shareholders 在报章刊登的致股东通告 W% [
5~N  
advice for collection 托收通知书 O,{ (  
advice of drawing 提款通知书；汇票通知书 #J!? :(m:  
advice of payment 付款通知 O>GP>U?]  
Advisory Committee [Securities and Futures Commission] Rv-o__C!  
谘询委员会〔证券及期货事务监察委员会〕 39j d}]e  
Advisory Committee on Diversification 经济多元化谘询委员会 #r:`bQ0;  
affidavit 誓章；遗产申报誓章 rA`\we)  
affidavit of no receipt 述明无收款的誓章 .+|DN"PgJ  
affiliate 联号；联营公司；附属公司 hLvv:C@  
affiliated company 附属公司；联号；联营公司 Vk (bU=w  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 agYKaM1N  
affordability 负担能力 ,7(/Il9  
African Development Bank [AfDB] 非洲开发银行 `O{Uz?#*x  
after-acquired property 事后取得的财产 $-Rh
CnE  
after-hours dealing 市后交易 9zyN8v2  
after-tax profit 税后盈利；税后利润；税后溢利 *K(xES!b  
agency agreement 代理协议 +7^Ul6BB#K  
agency expenses 代理机构的开支
.{-yveE  
agency fee 代理费 yFt7fdl2  
Agency Law 《代理法》 $ZRN#x@  
agent 代理人；承销人 zEW:Xe)  
agent of company 公司代理人 fq|2E&&v  
agent's fee 代理人费；经纪费 _&/Zab5  
aggregate 总计；总数；总体数字 Z@
kC28  
aggregate amount 总款额；总额 mTfMuPPs[  
aggregate assets and liabilities 总体资产与负债 uFm-HR@4  
aggregate at constant price 按固定价格计算的总体数字 "{_"NjH  
aggregate demand 总需求 VO Qt{v{1|  
aggregate gross position 总持仓量 deoM~r9s  
aggregate limit 总限额 .y
/b$|d,  
aggregate of salaries tax 合计薪俸税 $D5U
#  
aggregate performance 总体表现；总体业绩 h+UscdUl  
aggregate supply 总体供应 |pqpF?h5|  
aggregate surplus 总盈余 k)py\  
aggregate total 整体总额 `<zb  
aggregate value 总值；合计价值 .F2
nF8  
aggregated basis 合计基准 9pcf jx..  
aggregated net chargeable income 合计应课税入息实额 d_+8=nh3  
aggregation 合并计算；合计；总和 C]fTV{  
aggregation of incomes of husband and wife 夫妇入息合并计算 )^N8L<  
aggregation of property 财产的总和 VK;x6*Y  
agio 差价；贴水 tZ^;{sM  
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》 aA`q!s.%A  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment L{f>;[FR  
《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》 $kma#7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7]%il[  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 (;&?B.<\:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment R3n&o%$*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Y:,R7EO{!  
agreement for a settlement 授产协议 }i&dZTBGW  
agreement for assignment 转让协议 dSVu_*y  
agreement for sale 售卖协议；买卖协议 k~f+LO  
agreement for sale and purchase 买卖协议 +{%(
_<  
agreement for the payment of interest 支付利息协议 \bic.0-  
agreement for the repayment of money 还款协议 Wp}9%Mq~Jy  
agreement of reinsurance 再保险协议 :XSc#H4  
Agricultural Bank of China 中国农业银行 RRqMwy>%  
air passenger departure tax 飞机乘客离境税 ib\[ ~rg  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Wk?|BR]O  
airport tax 机场税 Vb^s 'k  
alcohol duty 酒精税 4i/q^;`  
alienation 让与；让渡；转让 
0>=)  
alimony 生活费；赡养费 #2jn4>  
All Ordinaries Index [AOI] 所有普通股指数 *\KMkx  
all risks 全险；综合险 <IyL
LQ+v  
All Sales Record for Stock Market 《股票市场成交报告》 w3qf7{b  
Allied Capital Resources Limited 新联财务有限公司 rA,Y_1b *  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 d7J[.^\  
allocation letter 拨款信件 @>2rz  
allocation of fund 分配款项；预留款项 id+m[']+  
allocation of profit 利润分配；溢利分配 #0g#W  
allocation warrant 拨款令 'c0'P%[5A  
allotment 分配；配股 YeC,@d[  
allotment notice 股份配售通知；配股通知 xY0QGQca  
allotment of shares 股份分配 :{:?D\%6  
allowable 可获宽免；免税的 d._gH#&v  
allowable business loss 可扣除的营业亏损 Q *]`t@q  
allowable expenses 可扣税的支出
^HFU@/  
allowance 免税额；津贴；备抵；准备金 2ZbY|8X$r  
allowance for debts 债项的免税额 9c{%m4
  
allowance for depreciation by wear and tear 耗损折旧免税额 `A'I/Hf5  
allowance for funeral expenses 殡殓费的免税额
v^W?o}W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 IIQ3|eZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 v*~%x  
allowance to debtor 给债务人的津贴 CY3\:D0I  
alteration of capital 资本更改 8[1DO1*P  
alternate trustee 候补受托人 sN1*Zp'(  
amalgamation 合并 :F>L;mp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s.;KVy,=Bu  
ambit of charges 征税范围；收费范围 G^rh*cb K  
amended valuation 经修订的估值 qH%L"J  
American Commodities Exchange 美国商品交易所 /;nO<X:XV  
American Express Bank Limited 美国运通银行 N~}v:rK>g  
American Stock Exchange 美国证券交易所 V\K m% vP  
amortization 摊销 ;D"P9b]9$  
amount due from banks 存放银行同业的款项 s$>m0^  
amount due from banks abroad 存放海外银行同业的款项 :+ 9Ft>  
amount due from holding companies 控股公司欠款 8U2wH  
amount due from local banks 存放本港银行同业的款项  ,eeL5V  
amount due to banks 银行同业的存款 +%}5{lu_e  
amount due to banks abroad 海外银行同业的存款 CDW(qq-zD  
amount due to holding companies 控股公司存款 xUo)_P\_  
amount due to local banks 本港银行同业的存款 ys[i`~$  
amount due to outport banks 外埠银行同业的存款 |<3Q+EB^  
amount for note issue 发行纸币的款额 K;y\[2;}e,  
amount of bond 担保契据的款额 OpbT63@L  
amount of consideration 代价款额 J4Z<Yt/  
amount of contribution 供款数额 k[ffs}  
amount of indebtedness 负债款额 :qCm71*  
amount of principal of the loan 贷款本金额 x|v[Dxf]  
amount of rates chargeable 应征差饷数额 }8V;s-1  
amount of share capital 股本额 H]i+o6  
amount of sums assured 承保款额 _UBJPb@=U  
amount of variation 变动幅度 ^dUfTG9{  
amount of vote 拨款数额 t66f 7AR  
amount payable 应付款额 F*4Qa  
amount receivable 应收款额 F
0BOhlK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p#;dLM/EA  
analysis 分析 eW"x%|/Q7  
ancillary risk 附属风险 D;^ZWz0  
annual account 周年帐目；周年帐目报表；年度决算；年结 vQBY1-S  
annual accounting date 年结日期 b*FU*)<4.  
annual allowance 每年免税额；年积金；年度津贴；年津 SEQO2`]e:  
annual balance 年度余额 lYZ@a4TA  
annual disposable income 每年可动用收入 GrLM${G  
annual estimates 周年预算 X[~f:E[1J  
annual fee 年费 *]:G7SW{  
annual general meeting 周年大会 N}+B:l]Qy  
annual growth rate 年增率；每年增长率 K*Nb_|~  
annual long-term supplement 长期个案每年补助金 >|_gT%]5  
annual pensionable emolument 可供计算退休金的年薪 v;bM.
OL  
annual report 年报 -Ty<9(~S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qN1e{T8u  
annual return 周年报表；周年申报表；每年报税表格 uF]D  
Annual Return Rules 《周年报表规则》 #>E3'5b   
annual review of consumer prices 每年消费物价回顾 J"D&q  
annual roll-forward basis 逐年延展方式 f=_Bx2ub  
annual salary 年薪 b#Fk>j  
annual statement 年度报表；年度决算表 M=\d_O#;Z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 PK-}Ldj  
annuitant 年金受益人 !8  wid&  
annuity 年金 SA`J.4yn  
annuity contract 年金合约 [I++>4  
annuity on human life 人寿年金 7dufY }}  
antecedent debt 先前的债项 S& ,Ju%  
ante-dated cheque 倒填日期支票 c+E//X|  
anticipated expenditure 预期开支 [L*[j.r7[  
anticipated net profit 预期纯利 %qNj{<&  
anticipated revenue 预期收入 c<+g|@A#  
anti-inflation measure 反通货膨胀措施 zfP[1  
anti-inflationary stance 反通货膨胀立场 4uO @`0:x  
apparent deficit 表面赤字 PtRj9TT  
apparent financial solvency 表面偿债能力 4[5lX C  
apparent partner 表面合伙人 |~/3u/  
application for personal assessment 个人入息课税申请书 ^^4K/XBve  
application of fund 资金应用 s]F?=yEp  
application to release as liquidator and to destruct the books of accounts and documents iJCY /*C}  
申请免除清盘人职务及毁灭帐簿与文件 f*|8n$%  
appointed actuary 委任精算师 ubzb  
appointed auditor 委任核数师；委任审计师 OUlxeo/  
appointed trustee 委任的受托人 I*+LJy;j
 
appointer 委任人 P;L)1 g  
apportioned pro rata 按比例分摊 uHUvntr  
apportionment 分配；分摊 fw:7Q7 qo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D y`W5_xSz  
apportionment formula 分摊方程式 lnS\5J  
apportionment of estate duty 遗产税的分摊 Eo7 _v  
appraisal 估价；评估 oN&rq6eN  
appreciable growth 可观增长 o7c%\v[  
appreciable impact 显着影响 `r~`N`o5A  
appreciable increase 可观增长 _:ZFCDO  
appreciation 增值；升值 9&[)(On74  
appreciation against other currencies 相对其他货币升值 fR]p+\#8u*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~>N`<S  
appreciation tax 增值税 mc0sdb,c$  
appropriation 拨款；拨用；拨付 3ZW/$KP/  
appropriation account 拨款帐目 tf$PaA  
Appropriation Bill 拨款法案 12:h49AP  
appropriation-in-aid system 补助拨款办法 [0%yJH  
approved assets 核准资产 NSMjr_  
approved basket stock 认可一篮子证券 @b::6n/u  
approved budget 核准预算 :c~9>GCE&  
approved charitable donation 认可慈善捐款 PSP1>-7)w  
approved charitable institution 认可慈善机构 fB;&n  
approved currency 核准货币；认可货币 5(iSOsb  
approved estimates 核准预算 IKMsY5i  
approved estimates of expenditure 核准开支预算 AND7j
En  
approved overseas insurer 核准海外保险人 R\9>2*w  
approved overseas trust company 核准海外信托公司 dT0^-XSY  
approved pooled investment fund 核准汇集投资基金 {~j /XB  
approved provident fund scheme 认可公积金计划 aWHd}%  
approved provision 核准拨款 (B>yaM#5  
approved redeemable share 核准可赎回股份 p~Yy"Ec;p  
approved regional stock 认可地区性证券 v{mv*`~nA\  
approved retirement scheme 认可退休金计划 .KT 7le<Zm  
approved subordinated loan 核准附属贷款 4f{[*6 GX  
arbitrage 套戥；套汇；套利 k8InbX[  
arbitrageur 套戥者；套汇者 2|0Je^$|  
arbitrary amount 临时款项 ;H7EB`  
arrangement 措施；安排；协定 %K&+~CJE  
arrears 欠款 %mK3N2N$  
arrears of pay 欠付薪酬 L?3VyBE  
arrears of revenue 逾期未收税款；逾期未收的帐项 l]a^"4L4`o  
articles of association 组织章程；组织细则；组织章程细则 V9+xL 1U#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =Q/w%8G  
ascertainment of profit 确定利润 W;3 R;  
"Asia Clear" “亚洲结算系统” Qag|nLoT  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;x!,g5q"q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z-4K?;g'k  
Asian Development Fund [ADF] 亚洲发展基金 X;s3y{ku  
Asian dollar bond 亚洲美元债券 t/v@vJ`vSH  
Asian dollar market 亚洲美元市场 nu4Pc  
Asian dollar rate 亚洲美元利率 otWo^CE$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G]L0eV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ) >>u|#@z  
asked price 沽盘；喊价；索价；卖方报价 92P,:2`a  
assessable income 应评税入息 3n.+_jQ>s  
assessable loss 应评税亏损 th.M.jas  
assessable profit 应评税利润 k1^V?O  
assessable value 应评税值 S`pF7[%rp  
assessed profit 估定利润 XsAY4WT
S  
assessed value 经评估价值 L"""\5Bn(  
assessment 评税；评定；估价；评税单 $Qn&jI38  
assessment number 评税编号；估价编号 9O),/SH;:  
assessment of additional tax 补加税评税 r\A@&5#q  
assessment of performance 业绩评估；实绩评价 kbfuvJ>  
Assessor 评税主任 [b7it2`dl  
asset price bubbles 资产价格泡沫 B]'e$uyL7  
asset-backed securities 具资产保证的证券 Tjd&^m  
assets accretion 资产增值 KcIc'G 9  
assets and liabilities 资产与负债 T5K-gz7A  
assets betterment statement 资产递增表；资产改进表 K%Usjezv&  
assets lending 实物放款；有抵押贷款 t!6\7Vm/  
assets of the company passing on the death 死者去世时转移的公司资产 gzl%5`DBw  
assets pledged as security for liabilities 用作负债抵押的资产 GAg.p?Sq  
assets portfolio 资产投资组合 ox(*  
assets price 资产价格 sl~b\j  
assets quality 资产质素 =1gDjF9|  
assets realization 资产变现 Q;XXgX#l  
assets refinancing arrangement 资产再集资安排 fl!mYCPv  
assets securitization 资产证券化 #[no~&E  
assets situated outside Hong Kong 在香港以外地方的资产 C#A@)>  
assets stripping 削减资产；拆卖资产 3M}AxEu  
assets value 资产值 '4J&Gpx  
assignee 承让人 B*9  
assignment 转让；转让书；转让契 fswZM\@  
assignment of interest 权益转让 umJay
/>  
assignment of letters patent and trade mark 专利证书及商标转让 M.o?CX'  
assignment of property 物业转让；物业转让书 ,$HHa
oog  
assignment right 转让权 ,3G$`  
assignor 转让人 Zr\2BOcc.l  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 fdd~e52f  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 NY~ dM\  
associate member 附属会员 w0#%AK  
associated body corporate 相联法人团体 V[#6yMU@  
associated company 相联公司；联属公司 II.<SC  
associated corporation 相联法团 I'x$,s  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G i$  
公认会计师公会〔英国〕 ,)Yao;Cvd  
Association of Futures Exchange Brokers 香港期货经纪协会 5?^]1P_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0w^jls  
association of underwriters 承保人组织 I|$'Q$m~  
assumption of control 接管 WEno+Z~=1'  
assurance 担保；保险；转易；转易书 ZkwJ.SuU  
assurance of interest 权益的转易 B#J{F  
at 19XX price 按一九ＸＸ年价格计算 $`E4m8fX  
at a discount 按赔价计算；按贴水价格计算；打折扣 Bfbl#ZkyL  
at a premium 按溢价计算；按升水价格计算 jIKBgsiF/  
at call 通知付款；按通知 P1dN32H o  
at constant market price 按固定市价计算 !?yxh/>lM  
at constant price 按固定价格计算 ^%-NPo<  
at cost 按成本计算 G=vN;e_$_b  
at current market price 按当时市价计算；按现时市价计算 g<M0|eX@~  
at current price 按当时价格计算；按现时价格计算 eT;AAGql  
at factor cost 按要素成本计算；按生产要素成本计算 1UC2zM"  
at money-of-the-day price 按付款当日价格计算 6(:)otz  
at or better 按指定或较佳价位〔买卖指令〕 4+)Zk$E  
at par 按面值计算；平价 72`/d`  
at sight 见票即付 ym
HKcQ  
at the close 按收市盘 bAUHUPe  
at the opening 按开市盘 oz
Vpfs  
attestation 见证；见证条款 ZQ@3P7T  
at-the-money option 平价期权 7TP$  
attorney 受权人；受托代表人 #g,H("Qy({  
attornment 新拥有人承认书 AzZi{Q ?  
attributable profit 可归属利润 pMOD\J:l,  
attributable share value 可归属股份价值 X)I/%{  
Auckland Stock Exchange 奥克兰证券交易所 3QH(4N  
auction 拍卖 _\p`4
-.V  
auctioneer 拍卖商 n1_ %Td  
audit 审计；核数 @v"T~6M  
Audit Commission 审计署 H1Q''$}Z.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] EH(tUwY%{  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 FSv1X  
audit review 帐目审查 ,KT<4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6tX.(/+L  
audited account 审计帐目；经审计的帐目 QI.t&sCh5  
audited annual account 经审计的周年帐目 I`lDWL  
audited balance sheet 经审计的资产负债表 [S%J*sz~  
auditor 核数师；核数主任；审计师 HP#ki!'  
auditor's certificate 核数师证明书；审计师证明书 9_eS`,'  
auditor's report 核数师报告；审计师报告 =+`D  
Aussie bond 澳元债券 E`~i-kf  
austerity budget 紧缩预算 *<w3" iq  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 o.v2z~V  
Australia All Ordinaries Index 澳洲所有普通股票指数 /({P1ti:C  
Australian Dollar [AUD] 澳元 0xv\D0  
Australian Options Market 澳大利亚期权市场 \Ph]*%  
Australian Securities Commission 澳洲证券事务监察委员会 II&<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5qGGu.$Ihi  
Australian Stock Exchange 澳大利亚证券交易所 "=FIFf  
Austrian Schilling [ATS] 奥地利先令 anLbl#UV  
authentication 认证；鉴证 Q<dba12  
authority to purchase 委托购买证；委购书 *JwFD^<j  
authorization 认可；核准；授权；授权书 *}7U`Aa  
authorization by direction 指示授权 nz>K{(  
authorization by instruction 指令授权 ) 9xX  
authorization by warrant 令状授权 r;9z5'  
authorization of unit trust 单位信托的认可 f;R>Pr;rD  
authorized agent 指定代理人 fD0{5  
authorized capital 法定资本 .6LS+[
  
authorized clerk 出市员 K@HLIuz4t  
authorized dealer 认可交易商 W.IH#`-9E  
authorized financial institution 认可财务机构 cFw3Iw"JJ  
authorized fund 认可基金 B+|IZoR  
authorized fund house 获授权的基金公司；认可基金公司 %,XI]+d  
authorized institution 认可机构 ^+EMZFjg(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g2A"1w<-AH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m.!wsw  
authorized insurer 获授权保险人；获认可承保人 jBS'g{y-!  
authorized investment 特准投资项目 R^uc%onP  
authorized person 获授权人 \` &ej{  
authorized representative 获授权代表 Bf/|{@  
authorized share capital 法定股本 gUspGsfr  
automated quotation system 自动报价系统 nVNs][  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @Zj&`/  
自动交易系统〔香港期货交易所有限公司〕 HXyFj  
automatic adjustment mechanism 自动调整机制 Q@3B{  
automatic adjustment system 自动调整系统 gbJG`zC>U  
Automatic Clearing House 自动票据交换所 !h?=Wv ==]  
automatic exchange rates accumulation system 自动化汇率累集系统 YKNb59k  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 uO"y`$C$_  
automatic teller machine [ATM] 自动柜员机 f P+QxOz  
autopay 自动转帐 W|0My0y  
available assets 可用资产 sSNCosb  
available fiscal reserve 现存财政储备 b##1hm~+9  
available profit 可用利润 @bE~@4mOu  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 3Qa?\C&4  
average 平均；平均数；海损 8+&gp$a$  
average basic salary 平均基本薪金 '\ XsTs#L  
average consumer expenditure 平均消费开支；一般消费开支 gXF.on4B  
average cost 平均成本 / xs9.w8-  
average cost of land production 增辟土地平均成本 #sS9vv7i  
average daily turnover 平均每日成交额 G#|Hu;C6"  
average daily wage rate 平均每日工资率 K0LbZMn,/  
average expenditure pattern 平均开支模式 :4U0I:J#  
average growth rate 平均增长率 4'` C1a  
average net fixed assets 固定资产平均净值 X'jr|s^s  
average of relatives 相对价格平均数 {-J:4*`  
average price 平均价格 3hLqAj  
average propensity to consume 平均消费倾向；一般消费倾向 72u db^  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :1*zr  
average rate 平均率 zx7#)*  
average revenue 平均收入；平均收益 xvdY 8%S  
average stock 平均库存；平均存货 8sH50jeP  
average yearly rent 平均年租 BO]=vH  
avoidance of double taxation 避免双重课税 v"/TmiZ  
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 ,2ME2@OP  
Hk~k@Wft  
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