一些有用的会计术语(也不知道发的地方对不对)A

A: '=\}dav!  
A share Ａ股；甲类股份 Nkdv'e\  
abatement of tax 减税；减扣免税额 ( ?V`|[+u  
ABN AMRO Bank N.V. 荷兰银行 :QCL9QZ'  
above-the-line expenditure 线上项目支出；经常预算支出 AKNx~!%2  
above-the-line receipt 线上项目收入；经常预算收入 j=_rUc'Me  
ABSA Asia Limited 南非联合亚洲有限公司 c}x1-d8  
absolute change 绝对数值变更 ^S9y7b^;r  
absolute expenditure 实际开支 YeX*IZX8  
absolute guideline figure 绝对准则数字 |m19fg3u  
absolute interest 绝对权益 XX;4A  
absolute order of discharge 绝对破产解除令 BxY t*b%  
absolute profit margin 绝对利润幅度 %B3~t>  
absolute value 实值；绝对值 WA{igj@\  
absolutely vested interest 绝对既得权益 G4&s_M$
 
absorbed cost 已吸收成本；已分摊成本 o<2GtF1"o  
absorption 吸收；分摊；合并 3:%k pnO  
absorption rate 吸收率；摊配率；分摊率 d1/emwH  
ACB Finance Limited 亚洲商业财务有限公司 e5h*GKF  
acceptable form of reciprocity 合理的互惠条件 >%JPgr/ 8  
acceptable rate 适当利率；适当汇率 'nJF:+30ZH  
acceptance agreement 承兑协议 ejRK-!  
acceptance for honour 参加承兑 R{hX--|j  
acceptor 承兑人；接受人；受票人 -DDA b(2*  
acceptor for honour 参加承兑人 -!\3;/  
accident insurance 意外保险 z*Sm5i&)_q  
Accident Insurance Association of Hong Kong 香港意外保险公会 Pg4&}bX:I  
accident insurance scheme 意外保险计划 ?@V R%z  
accident year basis 意外年度基准 Fc[KIG3@  
accommodation 通融；贷款 IS C.~q2  
accommodation bill 通融票据；空头票据 O9gq <d  
accommodation party 汇票代发人 A
'qe2]  
account balance 帐户余额；帐户结余 lwnO  
account book 帐簿 LyUn!zV$(  
account collected in advance 预收款项 x_PO;  
account current book 往来帐簿 (Guzj*12  
account of after-acquired property 事后取得的财产报告 `s}*  
account of defaulter 拖欠帐目 >hKsj{=R7  
account payable 应付帐款 P{L=u74b{x  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eK8H5YE  
account receivable 应收帐款 gW,
[X(  
account receivable report 应收帐款报表 t2&kGf"  
account statement 结单；帐单；会计财务报表 ,'NasL8?We  
account title 帐户名称；会计科目 U}v`~'K  
accountant's report 会计师报告 r)(5,*v  
Accountant's Report Rules 会计师报告规则 _sjS'*]  
accounting and auditing procedure 会计与审计程序；会计与核数程序 {N(qS'N  
Accounting Arrangements 《会计安排》 OhF55,[  
accounting basis 会计基础 QxT'\7f  
accounting by Official Receiver 破产管理署署长呈交的帐目 "EW8ll7r  
Accounting Circular 《会计通告》 M,G
y.ivz  
accounting class 会计类别 :XKYfc_y  
accounting date 记帐日期；会计结算日期 ~G@NWF?7  
accounting for money 款项核算 On C)f  
Accounting Officer 会计主任 Pz]WT1J0  
accounting period 会计报告期；会计期 yUoR6w  
accounting policy 会计政策；会计方针 ~f QrH%@  
accounting practice 会计惯例 r}U6LE?>  
accounting principle 会计准则 C*`WMP*  
accounting record 会计记录 u ExLj6  
accounting report 会计报告 T+8Yd(:hX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,n|si#  
Accounting Society of China 中国会计学会 <y 4(!z"  
accounting statement 会计报表 `RTxc  
accounting system 会计制度；会计系统 tZxx#v`  
accounting transaction 会计事项；帐务交易 -oD,F $Rb  
accounting treatment 会计处理 Bz+oMN#XJ  
accounting year 会计年度 +sNS  
accretion 增值；添加 +/OSg.  
accrual 应计项目；应累算数目 whI{?NP  
accrual basis 应计制；权责发生制 .j6udiv5  
accrual basis accounting 应计制会计；权责发生制会计 2j\_svw'  
accrue 应累算；应计 [V}vd@*k  
accrued benefit 应累算利益 :4AQhn^;"  
accrued charges 应计费用 Fwm$0=BXL  
accrued cumulative preference share dividend 应累算的累积优先股股息 QE]@xLz  
accrued expenses 应累算费用 l;F"m+B!$  
accrued interest payable 应付利息；应计未付利息 ZvY"yl?e  
accrued interest receivable 应收利息；应计未收利息 ,%i Scr,z  
accrued right 累算权益 T2{e1 =Z7  
accruing profit 应累算的利润 V:0IB
bh)w  
accumulated fiscal reserve 累积财政储备 }_Bo:*9B-o  
accumulated profit 累积利润；滚存溢利 lH fZw})d  
accumulated reserve 累积储备 gt4GN`-k  
accumulation of surplus income 累积收益盈余 ]aN9mT N  
acquired assets 既得资产 ITPE2x  
acquisition 收购；购置；取得 ?o<vmIge  
acquisition cost 购置成本 f5}afPk  
acquisition expenses 购置费用 D2e-b  
acquisition of 100% interest 收购全部股权 YSjc=  
acquisition of control 取得控制权 (6%T~|a  
acquisition of fixed assets 购置固定资产 Q\oa<R D5  
acquisition of shell “买壳” }gSoBu  
acquisition price 收购价 KFM[caKeJO  
act of God 天灾 'r'=%u$1C  
acting partner 执事合伙人 \e a*  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }OkzP)(  
active partner 积极参与的合伙人 jAQ{
H  
active trading 交投活跃 ]0i[=  
actual circulation 实际流通 _JH.&8  
actual cost 实际成本 q NGR6i  
actual expenditure 实际开支；实际支出 a[ULSYEi  
actual income 实际入息；实际收入；实际收益 ,\`ruWWLb=  
actual market 现货市场 l&& i`  
actual price 现货价；实际价格 ~B<\#oO  
actual profit 实际利润 81RuNs]  
actual quotation 实盘；实际价位；实际报价 dJ"
44Wu+J  
actual year basis 按实际年度计算 [gzaOP`f  
actuals 实货 =i~ = |K!  
actuarial investigation 精算调查 +m_.?V6  
actuarial principle 精算原则 3qV^RW&  
actuarial report 精算师报告 k_g@4x1y*  
Actuarial Society of Hong Kong 香港精算学会 pbz
t8 P[  
actuarial valuation 精算师估值 SiNgV\('U  
actuary 精算师 s$y_(oU,D  
ad referendum agreement 暂定协议；有待覆核的协定 4'faE="1)S  
ad valorem duty 从价税；按值征税 9G6)ja?W  
ad valorem duty system 从价税制 yf{\^^ i(  
ad valorem fee 从价费 %+r(*Q+0$f  
ad valorem tariff 从价关税 \^1^|a"  
additional allowance 额外免税额 8;M,l2pmR{  
additional amount for unexpired risk 未过期风险的额外款额 (U\o0LI  
additional assessable profit 补加应评税利润
HSud$(w  
additional assessment 补加评税 ^|/<e?~I  
additional commitment 额外承担
HOD?i_  
additional commitment vote 额外承担拨款 pIIp61=$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zDg*ds\  
additional dependent parent allowance 供养父母额外免税额 gd[muR ~  
additional provision 额外拨款 WjBml'^RY  
additional stamp duty 附加印花税 U/c+j{=~  
additional tax 补加税罚款；补加税款 &4E|c[HN
  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <v ub Q4  
adjudged bankrupt 被裁定破产 THl:>s  
adjudicated bankrupt 裁定破产人 k
wi$%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 'q}Ud10
c  
adjudication of bankruptcy 裁定破产；宣告破产 Y1o[|ytW  
adjudication of insolvency 裁定无力偿还债务 QXI~Toddj  
adjusted actual 经调整的实数；调整后的实数 
#h.N#{9  
adjusted current assets 经调整的流动资产；调整后的流动资产 Eq@sU?j  
adjusted figure 经调整的数字；调整后的数额 R14&V1 tZ  
adjusted liabilities 经调整的负债；调整后的负债 >MJ%6A>  
adjusted loss 经调整的亏损；调整后的亏损 hMupQDv/I  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 {F_>cyR  
adjusted profit 经调整的利润；调整后的利润 *b;)7lj0h  
adjusted surplus 经调整的盈余额；调整后的盈余额 2?(/$F9X,  
adjusted value 经调整的价值；调整后的价值  7]@M  
adjustment 调整；修订；理算〔保险〕 ^uo,LTq+  
adjustment centre 调剂中心 !,-'wT<v  
adjustment lag 调整过程的时间差距；调整时差 [,&g46x22  
adjustment mechanism 调整机制 Ob%iZ.D|3<  
adjustment of loss 亏损调整 A@M2(?w4  
adjustment process 调整过程；调整程序 r E1ouz!D  
adjustment range 调整幅度 W}F~vx.  
administered exchange rate 受管制汇率 yI=nu53BV  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 QVn2`hr  
administration expenses 行政费用 `-nSH)GBM  
administration fee 手续费；行政费 *3^7'^j<  
administration in bankruptcy 破产管理 2w8YtM3+"z  
administration order 遗产管理令 Q3r]T.].h  
administrator 管理人；遗产管理人 uP7|#>1%  
administrator of the estate 遗产管理人 e?\Od}Hbw  
admission of debt 债项承认书 Pf8_6z_  
admission of proof 接纳债权证明 y;0Zk~R$  
advance 放贷款项；垫付款项；预支款项；预付款项 d+Mogku2  
advance account 暂支帐目；预付款帐户 WKr4S<B8mr  
advance compensation 预付补偿金 YTgT2w  
advance from shareholder 股东垫款 :A#'8xE/  
advance pending reimbursement 预支以待日后付还 2AqcabI9  
advanced economy 先进经济体系 ILNghtm-  
advancement 预付；预付财产 r?`nc6$0|  
advances warrant 垫款令 kPEU}Kv  
advancing 贷出 82
3y;  
adverse balance 逆差 : Q,O:  
adverse exchange 逆汇 u`L*  
advertisement addressed to shareholders 在报章刊登的致股东通告 U;4;
>  
advice for collection 托收通知书 q9(O=7O]-  
advice of drawing 提款通知书；汇票通知书 J_ h\tM  
advice of payment 付款通知 TR?jT U  
Advisory Committee [Securities and Futures Commission] yYC\a7Al4  
谘询委员会〔证券及期货事务监察委员会〕 r|jBKq~  
Advisory Committee on Diversification 经济多元化谘询委员会 LGy!{c  
affidavit 誓章；遗产申报誓章 xAsy07J?  
affidavit of no receipt 述明无收款的誓章 .<P@6Jq  
affiliate 联号；联营公司；附属公司 esTK4z]  
affiliated company 附属公司；联号；联营公司 e?aSM  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 sx9[#6~{Y  
affordability 负担能力 (ds*$]  
African Development Bank [AfDB] 非洲开发银行 fQU_
A  
after-acquired property 事后取得的财产 a.<!>o<t:  
after-hours dealing 市后交易 '?|.#D#-c  
after-tax profit 税后盈利；税后利润；税后溢利 OUHd@up@n  
agency agreement 代理协议 Qe<c@i"  
agency expenses 代理机构的开支 Tq6@ 1j6p  
agency fee 代理费 HV3D$~gF  
Agency Law 《代理法》 wZ8LY;  
agent 代理人；承销人  `Q^Vm3h  
agent of company 公司代理人 k/xNqN(  
agent's fee 代理人费；经纪费 (w'k\y  
aggregate 总计；总数；总体数字 [s!cc:JR
 
aggregate amount 总款额；总额 KrECAc  
aggregate assets and liabilities 总体资产与负债 @0:mP  
aggregate at constant price 按固定价格计算的总体数字 }>Lz\.Z/+[  
aggregate demand 总需求 ku
5g`ho  
aggregate gross position 总持仓量 "%t !+E>nr  
aggregate limit 总限额 g.EKdvY"%H  
aggregate of salaries tax 合计薪俸税 1 pzd  
aggregate performance 总体表现；总体业绩 9e1KH'  
aggregate supply 总体供应 K)oN^  
aggregate surplus 总盈余 A`1/g{Ha  
aggregate total 整体总额 $r)nvf`\  
aggregate value 总值；合计价值 !91<K{#A{  
aggregated basis 合计基准 7w"YCRKh  
aggregated net chargeable income 合计应课税入息实额 )&elr,b/y  
aggregation 合并计算；合计；总和 "_&HM4%!  
aggregation of incomes of husband and wife 夫妇入息合并计算 "Zicac@N  
aggregation of property 财产的总和 \-s'H:
 
agio 差价；贴水 HYk*;mD  
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》 j#XU\G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xZ"kJ'C4}  
《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》 8<ri"m,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [+y
/qx79  
《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》 K>$od^f%c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _^ @}LVv+E  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >7V&pH'  
agreement for a settlement 授产协议 pRdO4?l  
agreement for assignment 转让协议 <<![3&p#  
agreement for sale 售卖协议；买卖协议 8:A6Ew&\]O  
agreement for sale and purchase 买卖协议 2?7a\s  
agreement for the payment of interest 支付利息协议 *o[*,1Pw  
agreement for the repayment of money 还款协议 5G=CvGu  
agreement of reinsurance 再保险协议 G#0 4h{  
Agricultural Bank of China 中国农业银行 "|"bo5M:   
air passenger departure tax 飞机乘客离境税 h^0!I TL^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !$+J7\&7p  
airport tax 机场税 f;%4
O'  
alcohol duty 酒精税 UkL'h&J~  
alienation 让与；让渡；转让 Z,,Wo %)o  
alimony 生活费；赡养费 (#.)~poZ  
All Ordinaries Index [AOI] 所有普通股指数 )P.|Xk:r  
all risks 全险；综合险 'u.`!w '|L  
All Sales Record for Stock Market 《股票市场成交报告》 .Isg1qrC  
Allied Capital Resources Limited 新联财务有限公司 VG\ER}s&P  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z
UxF"g-W  
allocation letter 拨款信件 GL1!Z3  
allocation of fund 分配款项；预留款项 T,gMc  
allocation of profit 利润分配；溢利分配 \d%SC<s  
allocation warrant 拨款令 bLoYg^T/  
allotment 分配；配股 sM~|}|p  
allotment notice 股份配售通知；配股通知 FUm-Fp  
allotment of shares 股份分配 )f'cy@b  
allowable 可获宽免；免税的 i@_|18F]`  
allowable business loss 可扣除的营业亏损 M ~!*PCd5  
allowable expenses 可扣税的支出 (F7!&]8%  
allowance 免税额；津贴；备抵；准备金 J74nAC%J^  
allowance for debts 债项的免税额 crC];LMl/  
allowance for depreciation by wear and tear 耗损折旧免税额 ZWVcCa3  
allowance for funeral expenses 殡殓费的免税额 /gHRJ$2|Sx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Hj;j\R >2  
allowance for repairs and outgoings 修葺及支出方面的免税额 w>rglm&  
allowance to debtor 给债务人的津贴 f.'o4HSj  
alteration of capital 资本更改 ./ib{ @A.  
alternate trustee 候补受托人 ^QV;[ha,o  
amalgamation 合并 `pN]Ykt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W~Mj6c~S"  
ambit of charges 征税范围；收费范围 &ze'V , :  
amended valuation 经修订的估值 d|6*1hby  
American Commodities Exchange 美国商品交易所 ipKk
z  
American Express Bank Limited 美国运通银行 -i @!{ ?  
American Stock Exchange 美国证券交易所 W?R$+~G  
amortization 摊销 F1|4([-<]  
amount due from banks 存放银行同业的款项 P[ KJuc  
amount due from banks abroad 存放海外银行同业的款项 8N8B${X  
amount due from holding companies 控股公司欠款 :ZU  
amount due from local banks 存放本港银行同业的款项 JCaT^KLz  
amount due to banks 银行同业的存款 "Rs^0iT7>  
amount due to banks abroad 海外银行同业的存款 P67r+P,  
amount due to holding companies 控股公司存款 Khw!+!(H  
amount due to local banks 本港银行同业的存款 2@AC
mh  
amount due to outport banks 外埠银行同业的存款 i' |S g  
amount for note issue 发行纸币的款额 .6OE8w 1  
amount of bond 担保契据的款额 vC J  
amount of consideration 代价款额 FQ(=Fnqn  
amount of contribution 供款数额
o&LNtl;  
amount of indebtedness 负债款额 (g~&$&pa  
amount of principal of the loan 贷款本金额 -_pI:K[  
amount of rates chargeable 应征差饷数额 iAWPE`u4  
amount of share capital 股本额 /1tqTi  
amount of sums assured 承保款额 R^_/iy  
amount of variation 变动幅度 zc,fJM  
amount of vote 拨款数额 Fv5@-&y$W  
amount payable 应付款额 xp>ra2A  
amount receivable 应收款额 -@L*i|A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <(@m913|  
analysis 分析 KH2a 2  
ancillary risk 附属风险 ?exV:OKLb  
annual account 周年帐目；周年帐目报表；年度决算；年结 r#3_F=xL5  
annual accounting date 年结日期 (D{9~^EO>a  
annual allowance 每年免税额；年积金；年度津贴；年津 =}U`q3k  
annual balance 年度余额 |7UR_(}KC  
annual disposable income 每年可动用收入 )>$xbo")k  
annual estimates 周年预算 ;9 XM s)  
annual fee 年费 Y R#_<o  
annual general meeting 周年大会 QSEf  
annual growth rate 年增率；每年增长率 NBE)DL  
annual long-term supplement 长期个案每年补助金 ],&WA?>G  
annual pensionable emolument 可供计算退休金的年薪 d^WVWk K  
annual report 年报 <q%buyQna  
Annual Report on the Consumer Price Index 《消费物价指数年报》 07# ~cVI  
annual return 周年报表；周年申报表；每年报税表格 g5X+iV  
Annual Return Rules 《周年报表规则》 srJ,Jr(  
annual review of consumer prices 每年消费物价回顾 t#}/VnSQ  
annual roll-forward basis 逐年延展方式 &d9tR\}  
annual salary 年薪 p^7ZFUP  
annual statement 年度报表；年度决算表 GZ UDI#  
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 +;pdG[N  
annuitant 年金受益人 [|xHXcW  
annuity 年金 UFm E`|le  
annuity contract 年金合约 ~%k<N/B  
annuity on human life 人寿年金 T
Q.d|{B[  
antecedent debt 先前的债项 q9yY%  
ante-dated cheque 倒填日期支票 ^cDHyB=v4d  
anticipated expenditure 预期开支 .0cm mpUNq  
anticipated net profit 预期纯利 wp-*S}TT  
anticipated revenue 预期收入 -GDX#A-J  
anti-inflation measure 反通货膨胀措施 X]tjT  
anti-inflationary stance 反通货膨胀立场 _)zSjFX9  
apparent deficit 表面赤字 HpuHJ#l  
apparent financial solvency 表面偿债能力 *>9#a0cp  
apparent partner 表面合伙人 X9#Od9cNaC  
application for personal assessment 个人入息课税申请书 'X"@C;q  
application of fund 资金应用 Mfuw y  
application to release as liquidator and to destruct the books of accounts and documents 92bvmP*o4  
申请免除清盘人职务及毁灭帐簿与文件 9eH(FB  
appointed actuary 委任精算师 6|rqsk  
appointed auditor 委任核数师；委任审计师 b;Pqq@P|g  
appointed trustee 委任的受托人 H)G ^ Y1  
appointer 委任人 ,cYU
 
apportioned pro rata 按比例分摊 ul>$vUbyf  
apportionment 分配；分摊 G?8LYg!-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ePa1 @
dI  
apportionment formula 分摊方程式 [&j!g  
apportionment of estate duty 遗产税的分摊 j#9p0[  
appraisal 估价；评估 ShxB!/s  
appreciable growth 可观增长 t+W+f  
appreciable impact 显着影响 &M*&oi (  
appreciable increase 可观增长 ~aNK)<Fznd  
appreciation 增值；升值 [l:3F<M  
appreciation against other currencies 相对其他货币升值 wH
3FCfvm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /4<eI3Z  
appreciation tax 增值税 |/Am\tk#13  
appropriation 拨款；拨用；拨付 uw&GXOzew9  
appropriation account 拨款帐目 Gnr]qxL  
Appropriation Bill 拨款法案 `BmAu[(e&  
appropriation-in-aid system 补助拨款办法 ~}i&gd|(  
approved assets 核准资产 \@8$tQCZ  
approved basket stock 认可一篮子证券 2N9 BI-a  
approved budget 核准预算 \3hhM}6)DM  
approved charitable donation 认可慈善捐款 [58xT>5`m  
approved charitable institution 认可慈善机构 %XMrSlSOp  
approved currency 核准货币；认可货币 <}pqj3  
approved estimates 核准预算 a9(1 6k  
approved estimates of expenditure 核准开支预算 Aj*0nV9_  
approved overseas insurer 核准海外保险人 W r);A{  
approved overseas trust company 核准海外信托公司 -z-58FLlO  
approved pooled investment fund 核准汇集投资基金 Y]0
oF_ :7  
approved provident fund scheme 认可公积金计划 \RnGKQ"4  
approved provision 核准拨款 -:Nowb  
approved redeemable share 核准可赎回股份 iKu[j)F  
approved regional stock 认可地区性证券
hT>h
  
approved retirement scheme 认可退休金计划 5-0
  
approved subordinated loan 核准附属贷款 sT?Qlj'Zd  
arbitrage 套戥；套汇；套利 sf2_x>U1  
arbitrageur 套戥者；套汇者 
xiX~*Zs  
arbitrary amount 临时款项 P)XkqOGpT9  
arrangement 措施；安排；协定 #)AcK|*y  
arrears 欠款 vS6}R5  
arrears of pay 欠付薪酬 jW}n6w5  
arrears of revenue 逾期未收税款；逾期未收的帐项 9qc1^F
s~  
articles of association 组织章程；组织细则；组织章程细则 xO`w|k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {  KE[8n  
ascertainment of profit 确定利润 muwXzN(KX  
"Asia Clear" “亚洲结算系统” )Mx[;IwE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5][Rvu0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 x#|=.T  
Asian Development Fund [ADF] 亚洲发展基金 (9CB&LZ(+E  
Asian dollar bond 亚洲美元债券 U59uP 7n
 
Asian dollar market 亚洲美元市场 is}o5\JEL  
Asian dollar rate 亚洲美元利率 ?>N82#9Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?"$W=*P\o  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4d)w2t?H%  
asked price 沽盘；喊价；索价；卖方报价 ;``*]tY$  
assessable income 应评税入息 =#[_8)q  
assessable loss 应评税亏损 dJ"3F(X  
assessable profit 应评税利润 kzZtKN9Az  
assessable value 应评税值 C0[Rf.*  
assessed profit 估定利润 6d&BN7B  
assessed value 经评估价值 VZ&>zF  
assessment 评税；评定；估价；评税单 LDN'o1$qo  
assessment number 评税编号；估价编号 hV;Tm7I2  
assessment of additional tax 补加税评税 )NGBA."t  
assessment of performance 业绩评估；实绩评价 J6;^:()  
Assessor 评税主任 ;'{:}K=h  
asset price bubbles 资产价格泡沫 .L0pS.=LT  
asset-backed securities 具资产保证的证券 <T[%03  
assets accretion 资产增值 6A7UW7/  
assets and liabilities 资产与负债 %f\ M61Z  
assets betterment statement 资产递增表；资产改进表 4f~CG r  
assets lending 实物放款；有抵押贷款 46o3F"  
assets of the company passing on the death 死者去世时转移的公司资产 [-f0s;F1%  
assets pledged as security for liabilities 用作负债抵押的资产 MeW8aLr  
assets portfolio 资产投资组合 W@GcE;#-  
assets price 资产价格 Sdz!J 1  
assets quality 资产质素 j0L9Q|s  
assets realization 资产变现 *YZ'Uy?  
assets refinancing arrangement 资产再集资安排 41>Bm*if  
assets securitization 资产证券化 ez%RWck  
assets situated outside Hong Kong 在香港以外地方的资产 udX4SBq-pC  
assets stripping 削减资产；拆卖资产 wa6DJ  
assets value 资产值 c5>&~^~>Tx  
assignee 承让人 pMM-LY7%{  
assignment 转让；转让书；转让契 |tP1,[w">  
assignment of interest 权益转让 9aD6mp  
assignment of letters patent and trade mark 专利证书及商标转让 ZalG/PFy  
assignment of property 物业转让；物业转让书 1wmS?  
assignment right 转让权 j9XY%4.  
assignor 转让人 =<s+cM  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 "Nj(0&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 cpz}!D  
associate member 附属会员 jb$sIZ%i  
associated body corporate 相联法人团体 G1 %c<1Y  
associated company 相联公司；联属公司 a"&@G=M@d  
associated corporation 相联法团 "tBdz V  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2GLq#")P  
公认会计师公会〔英国〕 9-eYCg7C|  
Association of Futures Exchange Brokers 香港期货经纪协会 lSC3m=4g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?q1&(g]qO  
association of underwriters 承保人组织 3Zs|arde2  
assumption of control 接管 Mcj4GjV6:"  
assurance 担保；保险；转易；转易书 b[$%Wg  
assurance of interest 权益的转易 wxB?}  
at 19XX price 按一九ＸＸ年价格计算 {g@Wd2-J}  
at a discount 按赔价计算；按贴水价格计算；打折扣 1eZ">,F6<  
at a premium 按溢价计算；按升水价格计算 ?^mgK9^v@  
at call 通知付款；按通知 B++.tQ=X.  
at constant market price 按固定市价计算 #s{>v$F  
at constant price 按固定价格计算 &<R8'  
at cost 按成本计算 hi"[R@UG  
at current market price 按当时市价计算；按现时市价计算 "Y}f"X|  
at current price 按当时价格计算；按现时价格计算 ?t$sju(\  
at factor cost 按要素成本计算；按生产要素成本计算 X?z5IL;rt  
at money-of-the-day price 按付款当日价格计算 zLc.4k  
at or better 按指定或较佳价位〔买卖指令〕 1GN>,Lb:o  
at par 按面值计算；平价 [bUM x  
at sight 见票即付 }]>[FW  
at the close 按收市盘 P5*:r3>  
at the opening 按开市盘 ZZA!Y9ia2  
attestation 见证；见证条款 4%LG9hS  
at-the-money option 平价期权 L7_(K
Ch  
attorney 受权人；受托代表人 ZD/>L/  
attornment 新拥有人承认书 9xP{#Qa  
attributable profit 可归属利润 K20n355uE  
attributable share value 可归属股份价值 TDBWYppM  
Auckland Stock Exchange 奥克兰证券交易所 H[@uE*W  
auction 拍卖 TyD*m$`y  
auctioneer 拍卖商 8jd<|nYnfc  
audit 审计；核数 KGxF3xS*7  
Audit Commission 审计署 Gg|'T}0X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4*&x% ~*  
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〕 iN8?~T}w  
audit review 帐目审查 g4<%t,(88E  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 eW"i'\`0  
audited account 审计帐目；经审计的帐目 ?aEBS
 
audited annual account 经审计的周年帐目 'Y(#Yxc  
audited balance sheet 经审计的资产负债表 g
P/[=:  
auditor 核数师；核数主任；审计师 %E?:9. :NJ  
auditor's certificate 核数师证明书；审计师证明书 QIQB  
auditor's report 核数师报告；审计师报告 }X$vriW  
Aussie bond 澳元债券 *_`T*$  
austerity budget 紧缩预算 v:B_%-GfOA  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $SSE\+|3  
Australia All Ordinaries Index 澳洲所有普通股票指数 pRx^O F(3  
Australian Dollar [AUD] 澳元 OOQfa#~k  
Australian Options Market 澳大利亚期权市场 au9r)]p-  
Australian Securities Commission 澳洲证券事务监察委员会 >aW|W!.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +L;[-]E8  
Australian Stock Exchange 澳大利亚证券交易所 D%(9ot{!e  
Austrian Schilling [ATS] 奥地利先令 ^c83_93)R  
authentication 认证；鉴证 bxyEn'vNvQ  
authority to purchase 委托购买证；委购书 tPPnW  
authorization 认可；核准；授权；授权书 Wv_5sPqLW  
authorization by direction 指示授权 7J~6J.m  
authorization by instruction 指令授权 hE\,4c1  
authorization by warrant 令状授权 oo)P(_"u  
authorization of unit trust 单位信托的认可 -b~MQ/,2  
authorized agent 指定代理人 aO.'(kk8  
authorized capital 法定资本 Q\z3YUk  
authorized clerk 出市员 B}X
 C  
authorized dealer 认可交易商 'G>Ejh@t  
authorized financial institution 认可财务机构 x5v^@_: jr  
authorized fund 认可基金 *h1Zqb  
authorized fund house 获授权的基金公司；认可基金公司 Ky|Hi3?  
authorized institution 认可机构 Jme}{!3m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 B/q/sC  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kF3 EJ  
authorized insurer 获授权保险人；获认可承保人 8R`@edj>  
authorized investment 特准投资项目 cBmo#:>'  
authorized person 获授权人 0!9vGs  
authorized representative 获授权代表 g-pDk*|I,Q  
authorized share capital 法定股本 vY *p][$  
automated quotation system 自动报价系统 <]/`#Xgh  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qnW5I_
]  
自动交易系统〔香港期货交易所有限公司〕 l<PGUm:_  
automatic adjustment mechanism 自动调整机制 Fly@"W4a  
automatic adjustment system 自动调整系统 h#zx^F1  
Automatic Clearing House 自动票据交换所 EAF<PMb  
automatic exchange rates accumulation system 自动化汇率累集系统 I|RN/RVN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =}\]i*  
automatic teller machine [ATM] 自动柜员机 FRF3V>  
autopay 自动转帐 )~_!u}+:(  
available assets 可用资产 WEqHL,Uh]  
available fiscal reserve 现存财政储备 Xx:0Nt]  
available profit 可用利润 >r{3t{  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 TUJ]u2J8?  
average 平均；平均数；海损 W2|*:<Jt  
average basic salary 平均基本薪金 CWE jX-  
average consumer expenditure 平均消费开支；一般消费开支 eM/|"^%  
average cost 平均成本 \cPGy
eq  
average cost of land production 增辟土地平均成本 Wq0h3AjR  
average daily turnover 平均每日成交额 |O\(<n S  
average daily wage rate 平均每日工资率 /AJ^wY  
average expenditure pattern 平均开支模式 f<xF+wE  
average growth rate 平均增长率 *`ehI_v :  
average net fixed assets 固定资产平均净值 V J){@  
average of relatives 相对价格平均数 &|%z!x6f  
average price 平均价格 h?.6e9Y4  
average propensity to consume 平均消费倾向；一般消费倾向 c1wgb8  
average propensity to save 平均储蓄倾向；一般储蓄倾向 dS0G+3J&+E  
average rate 平均率 \>cZ=  
average revenue 平均收入；平均收益 9XT6Gf56  
average stock 平均库存；平均存货 `>?\MWyu  
average yearly rent 平均年租 cy)L%`(7  
avoidance of double taxation 避免双重课税 sa#=#0yg  
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 ~S|Vd  
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