一些有用的会计术语(也不知道发的地方对不对)A

A: w$D&LA}(M  
A share Ａ股；甲类股份 CTNeh%K;  
abatement of tax 减税；减扣免税额 K;,_P5J%  
ABN AMRO Bank N.V. 荷兰银行 P,QI-,  
above-the-line expenditure 线上项目支出；经常预算支出 y7x&/2  
above-the-line receipt 线上项目收入；经常预算收入 kF1Tg KSd  
ABSA Asia Limited 南非联合亚洲有限公司 ZFJqI  
absolute change 绝对数值变更 w%3R[Kdzk  
absolute expenditure 实际开支 ~6<'cun@x  
absolute guideline figure 绝对准则数字 :EkhF6B/  
absolute interest 绝对权益 cE|Z=}4I7  
absolute order of discharge 绝对破产解除令 ]c Or$O*  
absolute profit margin 绝对利润幅度 b3zxiq x  
absolute value 实值；绝对值 s`Y8&e.Yr  
absolutely vested interest 绝对既得权益 -msfiO  
absorbed cost 已吸收成本；已分摊成本 \8KAK3i'  
absorption 吸收；分摊；合并 +
YjK#  
absorption rate 吸收率；摊配率；分摊率 ;cFlZGw   
ACB Finance Limited 亚洲商业财务有限公司 *om
mU(r8  
acceptable form of reciprocity 合理的互惠条件 2b[R^O}   
acceptable rate 适当利率；适当汇率 z-J?x-<  
acceptance agreement 承兑协议 #835$vOe  
acceptance for honour 参加承兑 \\Z{[{OZ  
acceptor 承兑人；接受人；受票人 "%mu~&Ga  
acceptor for honour 参加承兑人 #Yqj27&  
accident insurance 意外保险 <r8sZrY  
Accident Insurance Association of Hong Kong 香港意外保险公会 kn^?.^dVX  
accident insurance scheme 意外保险计划 aw3 oG?3I  
accident year basis 意外年度基准 ,>AA2@6zMT  
accommodation 通融；贷款 R
TLA*  
accommodation bill 通融票据；空头票据 >" z$p@7  
accommodation party 汇票代发人 :vsF4  
account balance 帐户余额；帐户结余 bg =<)s  
account book 帐簿 PQ#zF&gL9t  
account collected in advance 预收款项 vi4lmkyh^  
account current book 往来帐簿 zL%ruWNG  
account of after-acquired property 事后取得的财产报告 MYmH
?A  
account of defaulter 拖欠帐目 )6t=Bel  
account payable 应付帐款 8B*XXFy\  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 u>K(m))5W3  
account receivable 应收帐款 Im<i.a <`  
account receivable report 应收帐款报表 RqONVytx  
account statement 结单；帐单；会计财务报表 mBQp#-1\  
account title 帐户名称；会计科目 "u H VX|`  
accountant's report 会计师报告 jNC@b>E?~  
Accountant's Report Rules 会计师报告规则 ~8j4IO(  
accounting and auditing procedure 会计与审计程序；会计与核数程序 .#4;em%7  
Accounting Arrangements 《会计安排》 =B/Ac0Y  
accounting basis 会计基础 {SQ#n@Q&$  
accounting by Official Receiver 破产管理署署长呈交的帐目 _wY<8 F*  
Accounting Circular 《会计通告》 >k)zd-  
accounting class 会计类别 fx"~WeVcO  
accounting date 记帐日期；会计结算日期 BJL*Dihm[  
accounting for money 款项核算 2qN|<S&  
Accounting Officer 会计主任 -J`
VXG:M  
accounting period 会计报告期；会计期 IHrG!owf  
accounting policy 会计政策；会计方针 i'\7P-a  
accounting practice 会计惯例 T2%{pcdV/  
accounting principle 会计准则 fbjT"jSzw  
accounting record 会计记录 av!'UZP  
accounting report 会计报告 ]9 ArT$
 
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gQ0W>\xz  
Accounting Society of China 中国会计学会 O 8\wH  
accounting statement 会计报表 )[Bl3+'  
accounting system 会计制度；会计系统 Q|CLis-  
accounting transaction 会计事项；帐务交易 uQ_s$@b
rI  
accounting treatment 会计处理 *%(BE*C}  
accounting year 会计年度 zYz0R:@n+  
accretion 增值；添加 mDG=h6y"V  
accrual 应计项目；应累算数目 M?nYplC  
accrual basis 应计制；权责发生制 ,~TV/l<  
accrual basis accounting 应计制会计；权责发生制会计 3lw8%QD>  
accrue 应累算；应计 `El)uTnuZ[  
accrued benefit 应累算利益 T+q3]&  
accrued charges 应计费用 @j{n V@|  
accrued cumulative preference share dividend 应累算的累积优先股股息 i:@n6GW+iw  
accrued expenses 应累算费用 "h84D&V  
accrued interest payable 应付利息；应计未付利息 oA;> z  
accrued interest receivable 应收利息；应计未收利息 &l<~Xd#  
accrued right 累算权益 "L)=Y7Dx  
accruing profit 应累算的利润 ^=1:!'*3D  
accumulated fiscal reserve 累积财政储备 7/UdE:~]*=  
accumulated profit 累积利润；滚存溢利 ITmW/Im5  
accumulated reserve 累积储备 W3HTQGV  
accumulation of surplus income 累积收益盈余 U~}cib5W5  
acquired assets 既得资产 #A@d;U%  
acquisition 收购；购置；取得 FL/395 <:  
acquisition cost 购置成本 @5)THYAx4  
acquisition expenses 购置费用 {0ozpE*(  
acquisition of 100% interest 收购全部股权 g(b:^_Nep  
acquisition of control 取得控制权 ;"1  
acquisition of fixed assets 购置固定资产 br[n5  
acquisition of shell “买壳” H*
H=a  
acquisition price 收购价 ,xzSFs>2  
act of God 天灾 pn._u`xMV  
acting partner 执事合伙人 H+O^el  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )2YZ [~3  
active partner 积极参与的合伙人 )Z.M(P  
active trading 交投活跃 G#f(oGn :  
actual circulation 实际流通 @8$3Q,fF(  
actual cost 实际成本 q]}1/JZS  
actual expenditure 实际开支；实际支出 ;V:Cf/@@R  
actual income 实际入息；实际收入；实际收益 8va&*J? 2  
actual market 现货市场 2\'5LL3  
actual price 现货价；实际价格 UomO^P  
actual profit 实际利润 @:M?Re`L  
actual quotation 实盘；实际价位；实际报价 'C")X  
actual year basis 按实际年度计算 l0sBXs`3b  
actuals 实货 /Sn>{ &  
actuarial investigation 精算调查 ]ICBNJ  
actuarial principle 精算原则 |Ox!tvyr  
actuarial report 精算师报告 "KhVS  
Actuarial Society of Hong Kong 香港精算学会 c8=@s#  
actuarial valuation 精算师估值 giNyD4uO  
actuary 精算师 i4p2]Nr t  
ad referendum agreement 暂定协议；有待覆核的协定 *9?T?S|^$F  
ad valorem duty 从价税；按值征税 (F.vVldBy  
ad valorem duty system 从价税制 bpv?$j-j  
ad valorem fee 从价费 2{gd4Kt6.  
ad valorem tariff 从价关税 d$O)k+j  
additional allowance 额外免税额 <M,A:u\qSQ  
additional amount for unexpired risk 未过期风险的额外款额 $At,D.mGkb  
additional assessable profit 补加应评税利润 }aJ
K^>^>A  
additional assessment 补加评税 ;i,:F`b~  
additional commitment 额外承担 WER\04%D\m  
additional commitment vote 额外承担拨款 #2U4}#Mi  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]di9dLT  
additional dependent parent allowance 供养父母额外免税额 \~{b;$N}  
additional provision 额外拨款 wRLj>
nc  
additional stamp duty 附加印花税 Hrdz1:#6,  
additional tax 补加税罚款；补加税款 mm@)uV<\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 zr1,A#BV  
adjudged bankrupt 被裁定破产 1$^=M[v  
adjudicated bankrupt 裁定破产人 <Ky6|&!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 J@4,@+X  
adjudication of bankruptcy 裁定破产；宣告破产 HbUadPr  
adjudication of insolvency 裁定无力偿还债务 `tjH#
W`  
adjusted actual 经调整的实数；调整后的实数 xSal=a;k  
adjusted current assets 经调整的流动资产；调整后的流动资产 ROfr  
adjusted figure 经调整的数字；调整后的数额 wsg u# as|  
adjusted liabilities 经调整的负债；调整后的负债 cz6\qSh\,  
adjusted loss 经调整的亏损；调整后的亏损 F87aIJ.pGN  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 wwI'n*Q'$  
adjusted profit 经调整的利润；调整后的利润 ap% Y}  
adjusted surplus 经调整的盈余额；调整后的盈余额 h4 X>  
adjusted value 经调整的价值；调整后的价值 H>/LC* 8-  
adjustment 调整；修订；理算〔保险〕 3~uWrZ.u  
adjustment centre 调剂中心 GA.4'W^&a  
adjustment lag 调整过程的时间差距；调整时差 O:
>9yZhV  
adjustment mechanism 调整机制 x.:k0;%Q  
adjustment of loss 亏损调整 Hswgv$n  
adjustment process 调整过程；调整程序 9"RGf 1]  
adjustment range 调整幅度 Jc74A=sT  
administered exchange rate 受管制汇率 ?4&C)[^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1MF0HiC  
administration expenses 行政费用 61}hB>TT:  
administration fee 手续费；行政费 (wtw1E5X  
administration in bankruptcy 破产管理 ^9zFAY.|  
administration order 遗产管理令 h+!  
administrator 管理人；遗产管理人 "VfV;)]|w  
administrator of the estate 遗产管理人 mEM/}]2  
admission of debt 债项承认书 J BN_Upat  
admission of proof 接纳债权证明 oD=6D9c?  
advance 放贷款项；垫付款项；预支款项；预付款项 }s7ibm'  
advance account 暂支帐目；预付款帐户 uSRvc0R\  
advance compensation 预付补偿金 'J=knjAT  
advance from shareholder 股东垫款 6'^Gh B  
advance pending reimbursement 预支以待日后付还 UVIR P#  
advanced economy 先进经济体系 +#/`4EnI  
advancement 预付；预付财产 my|UlZ(qg  
advances warrant 垫款令 )U':NV2  
advancing 贷出 1sHaG  
adverse balance 逆差 =yZiBJ  
adverse exchange 逆汇 01
-n_ $b  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~1`ZPLVG  
advice for collection 托收通知书 e#uk+]  
advice of drawing 提款通知书；汇票通知书 z12c9k%s  
advice of payment 付款通知 i7RW8*  
Advisory Committee [Securities and Futures Commission] ONkHHyT  
谘询委员会〔证券及期货事务监察委员会〕 M\f1]L|8d  
Advisory Committee on Diversification 经济多元化谘询委员会 4XprVB  
affidavit 誓章；遗产申报誓章 F|seBBu  
affidavit of no receipt 述明无收款的誓章 &d8z`amP  
affiliate 联号；联营公司；附属公司 52L* :|b  
affiliated company 附属公司；联号；联营公司 \EC=#E(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %N, P? ,U  
affordability 负担能力 =?, dX  
African Development Bank [AfDB] 非洲开发银行 )7j CEA03  
after-acquired property 事后取得的财产 tluyx  
after-hours dealing 市后交易 G\S>H  
after-tax profit 税后盈利；税后利润；税后溢利 Zk4(  
agency agreement 代理协议 q[}[w!to  
agency expenses 代理机构的开支 b)eKa40Z  
agency fee 代理费 8O)!{gB  
Agency Law 《代理法》 -5Km9X8  
agent 代理人；承销人 .$k2.-k
 
agent of company 公司代理人 fy(i<L Z  
agent's fee 代理人费；经纪费 nOd
'$q  
aggregate 总计；总数；总体数字 DsY$  
aggregate amount 总款额；总额 PI~W6a7p  
aggregate assets and liabilities 总体资产与负债 zz4.gkU  
aggregate at constant price 按固定价格计算的总体数字 mN9Uyz5G  
aggregate demand 总需求 7JedS  
aggregate gross position 总持仓量 ;{Sgv^A  
aggregate limit 总限额 e0#/3$\aSV  
aggregate of salaries tax 合计薪俸税 p=U/l#xO  
aggregate performance 总体表现；总体业绩
}#rdMh  
aggregate supply 总体供应 _v+mjDdQ  
aggregate surplus 总盈余 .skR4f,h  
aggregate total 整体总额 .kGlUb?^Q  
aggregate value 总值；合计价值 t!g9,xG<X  
aggregated basis 合计基准 bwm?\l.A  
aggregated net chargeable income 合计应课税入息实额 Jhyb{i8RR  
aggregation 合并计算；合计；总和 G|p3NhLgO=  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~4Gs\U:!Q  
aggregation of property 财产的总和 kUdl2["MZ  
agio 差价；贴水 A!K/92[#@  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 5G\CT&cQR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 
'Gw;@[  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 E/MNz}+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;,8bb(j  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ma\UJz  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `xhiG9mz~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2nQrCdRC  
agreement for a settlement 授产协议 w
w]^H$In  
agreement for assignment 转让协议 G2nL#l~@)  
agreement for sale 售卖协议；买卖协议 CFW\  
agreement for sale and purchase 买卖协议 b83__i  
agreement for the payment of interest 支付利息协议 w :w  
agreement for the repayment of money 还款协议 O>E2G]K]\  
agreement of reinsurance 再保险协议 $hkMJ),T~  
Agricultural Bank of China 中国农业银行 fDn|o"  
air passenger departure tax 飞机乘客离境税 o*_O1P  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o@o6<OP^  
airport tax 机场税 myVV5#{  
alcohol duty 酒精税 ~9:ILCfX  
alienation 让与；让渡；转让 Zm:Wig ,a  
alimony 生活费；赡养费 Qr/8kWa0C  
All Ordinaries Index [AOI] 所有普通股指数 l @hXQ/  
all risks 全险；综合险 pLFJ"3IJB  
All Sales Record for Stock Market 《股票市场成交报告》 \k=.w  
Allied Capital Resources Limited 新联财务有限公司 &~u=vuX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7I6bZ;}d  
allocation letter 拨款信件 uF!3a$4]  
allocation of fund 分配款项；预留款项 ,6zH;fi  
allocation of profit 利润分配；溢利分配 y=H^U.  
allocation warrant 拨款令 GnE%C2L-  
allotment 分配；配股 R?Dbv'lp>  
allotment notice 股份配售通知；配股通知 ~ E)[!y  
allotment of shares 股份分配 2 NgEzY5  
allowable 可获宽免；免税的 Sd3KY9,  
allowable business loss 可扣除的营业亏损 xb!h?F&  
allowable expenses 可扣税的支出 (O N \-*  
allowance 免税额；津贴；备抵；准备金 ,_ XDCu @  
allowance for debts 债项的免税额 UXXN\D  
allowance for depreciation by wear and tear 耗损折旧免税额 yn0OPjH
 
allowance for funeral expenses 殡殓费的免税额 eB:OvOol*^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >A$J5B>d  
allowance for repairs and outgoings 修葺及支出方面的免税额 EBY=ccGE{  
allowance to debtor 给债务人的津贴 !OJ@ =y`i  
alteration of capital 资本更改 6 1=?(Iw  
alternate trustee 候补受托人 3gW4\2|T  
amalgamation 合并 r@xMb,!H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ob  
ambit of charges 征税范围；收费范围 v5|X=B>&>  
amended valuation 经修订的估值 k
F9T 9  
American Commodities Exchange 美国商品交易所 ,KlTitJl\+  
American Express Bank Limited 美国运通银行 3dnL\AqC  
American Stock Exchange 美国证券交易所 g& yR-  
amortization 摊销 |S5N$[  
amount due from banks 存放银行同业的款项 9})!~r;|  
amount due from banks abroad 存放海外银行同业的款项 41<.e`{  
amount due from holding companies 控股公司欠款 8t$a8 PE  
amount due from local banks 存放本港银行同业的款项 t5z6{`  
amount due to banks 银行同业的存款 T,72I  
amount due to banks abroad 海外银行同业的存款 Ge+&C RhyX  
amount due to holding companies 控股公司存款 kO:iA0KUX  
amount due to local banks 本港银行同业的存款 YC:>)  
amount due to outport banks 外埠银行同业的存款 -R,[/7zj  
amount for note issue 发行纸币的款额 ;SzOa7  
amount of bond 担保契据的款额 n%w36_  
amount of consideration 代价款额 &(fB+VNrOH  
amount of contribution 供款数额 # E'g{.N  
amount of indebtedness 负债款额 Mj&f7IUO  
amount of principal of the loan 贷款本金额 u
f*sI  
amount of rates chargeable 应征差饷数额  0gBD  
amount of share capital 股本额 rO% |PRP  
amount of sums assured 承保款额 ?Uzs^rsb  
amount of variation 变动幅度 "h/{YjUS  
amount of vote 拨款数额 \A\a=A[  
amount payable 应付款额 xo0",i f8  
amount receivable 应收款额 >Au]S`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p~h=]o'i  
analysis 分析 ui4H(A'}  
ancillary risk 附属风险 =:U63  
annual account 周年帐目；周年帐目报表；年度决算；年结 jg?B][  
annual accounting date 年结日期 C#X0Cn0ln  
annual allowance 每年免税额；年积金；年度津贴；年津 A2z%zMlZc  
annual balance 年度余额 b|T}mn  
annual disposable income 每年可动用收入 ;l_%;O5  
annual estimates 周年预算 ,Cgu
Y/y  
annual fee 年费 Z8$@}|jN  
annual general meeting 周年大会 rN)T xH&*p  
annual growth rate 年增率；每年增长率 H#8]Lb@@:  
annual long-term supplement 长期个案每年补助金 4A%O`&eZ  
annual pensionable emolument 可供计算退休金的年薪 ,jyNV<dI  
annual report 年报 S]Gw}d]4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cO2 .gQo'  
annual return 周年报表；周年申报表；每年报税表格 fbSl$jn.  
Annual Return Rules 《周年报表规则》 }-m/ 'Q  
annual review of consumer prices 每年消费物价回顾 h3issi+N  
annual roll-forward basis 逐年延展方式 N}wi<P:*)  
annual salary 年薪 x`^~|Q  
annual statement 年度报表；年度决算表 vJ$#m_aa  
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 6uQfe?aD  
annuitant 年金受益人 9hI4',(rE  
annuity 年金 o}p6qB=;1  
annuity contract 年金合约 fmH$1C<  
annuity on human life 人寿年金 !!ZNemXct$  
antecedent debt 先前的债项 #.0^;M5Nh  
ante-dated cheque 倒填日期支票 /<Cl\q2 A  
anticipated expenditure 预期开支 tFvti5  
anticipated net profit 预期纯利 2.Ym  
anticipated revenue 预期收入 w .l2  
anti-inflation measure 反通货膨胀措施
7ZHM;_ -  
anti-inflationary stance 反通货膨胀立场 0fnd9`N!0  
apparent deficit 表面赤字 OvU]|4h  
apparent financial solvency 表面偿债能力 -IJt( X|  
apparent partner 表面合伙人
`gy]|gS#b  
application for personal assessment 个人入息课税申请书 -p`hevRr  
application of fund 资金应用 KcVCA   
application to release as liquidator and to destruct the books of accounts and documents w,]cFT  
申请免除清盘人职务及毁灭帐簿与文件 ,,oiL  
appointed actuary 委任精算师 Vw=eC"  
appointed auditor 委任核数师；委任审计师 'DlY8rEGP  
appointed trustee 委任的受托人 (F_Wys=6  
appointer 委任人 E9{Gaa/{  
apportioned pro rata 按比例分摊 *J@2A)ZDv0  
apportionment 分配；分摊 7Xv.C&jzd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AFL*a*  
apportionment formula 分摊方程式 0@1AH<  
apportionment of estate duty 遗产税的分摊 6}2vn5 E//  
appraisal 估价；评估 #KZ- "$  
appreciable growth 可观增长 J0w[vrs&]  
appreciable impact 显着影响 3A]Y=gfa  
appreciable increase 可观增长 Mw7 ~:O`  
appreciation 增值；升值 GiB3.%R`  
appreciation against other currencies 相对其他货币升值 a3 wUB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aT"q}UTK  
appreciation tax 增值税 [i.2lt#]  
appropriation 拨款；拨用；拨付  N\DEY]  
appropriation account 拨款帐目 GAbX.9[V  
Appropriation Bill 拨款法案 v')Fq[H  
appropriation-in-aid system 补助拨款办法 }4L
v-9s,  
approved assets 核准资产 $k*E^~qT  
approved basket stock 认可一篮子证券 !l@IG C  
approved budget 核准预算  '=@O]7o~  
approved charitable donation 认可慈善捐款 {) 4
D
1  
approved charitable institution 认可慈善机构 A[v]^pv'  
approved currency 核准货币；认可货币 lRnst-inlI  
approved estimates 核准预算 Uf{cUY,j_  
approved estimates of expenditure 核准开支预算 QvK/31*QG  
approved overseas insurer 核准海外保险人 _
h7!  
approved overseas trust company 核准海外信托公司 +Tde#T&[  
approved pooled investment fund 核准汇集投资基金 ?)-*&1cv  
approved provident fund scheme 认可公积金计划 eh nN  
approved provision 核准拨款 #B|`F?o  
approved redeemable share 核准可赎回股份 E=GCq=Uw  
approved regional stock 认可地区性证券 .Nr}V.?57  
approved retirement scheme 认可退休金计划 rE[*iq,#  
approved subordinated loan 核准附属贷款 p+#J;.  
arbitrage 套戥；套汇；套利 Bm"jf]  
arbitrageur 套戥者；套汇者 +"Ek? )?  
arbitrary amount 临时款项 Yt!UIl\<  
arrangement 措施；安排；协定 Jg3}U j2By  
arrears 欠款 Ua\g*Cxh  
arrears of pay 欠付薪酬 / O6n[qj|  
arrears of revenue 逾期未收税款；逾期未收的帐项 cnC&=6=a<  
articles of association 组织章程；组织细则；组织章程细则 GIsXv 2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e`'O!  
ascertainment of profit 确定利润 }8GCOY  
"Asia Clear" “亚洲结算系统” j"HB[N   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ry3;60E\)  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 E}mnGe  
Asian Development Fund [ADF] 亚洲发展基金 15#v|/wI'  
Asian dollar bond 亚洲美元债券 wqyx{W`~w  
Asian dollar market 亚洲美元市场 ,g@U*06  
Asian dollar rate 亚洲美元利率 ,SuF1&4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {;);E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 SQWwxFJ  
asked price 沽盘；喊价；索价；卖方报价 8 wQV^G  
assessable income 应评税入息 [oKc<o7)~"  
assessable loss 应评税亏损 k uU,7<o  
assessable profit 应评税利润 ,d<wEB?\`  
assessable value 应评税值 /!oi`8D  
assessed profit 估定利润 ${ad[hs  
assessed value 经评估价值 Sm;&2"  
assessment 评税；评定；估价；评税单 0FsGqFt  
assessment number 评税编号；估价编号 AF ZHS\  
assessment of additional tax 补加税评税 [Nr6qxWg  
assessment of performance 业绩评估；实绩评价 V' "p a  
Assessor 评税主任 o;M"C[  
asset price bubbles 资产价格泡沫 / _-?NZ  
asset-backed securities 具资产保证的证券 SC74r?NFA  
assets accretion 资产增值 Z%6I$KAN8  
assets and liabilities 资产与负债 k# ZO4  
assets betterment statement 资产递增表；资产改进表 -o6K_R}R  
assets lending 实物放款；有抵押贷款 Xoml  
assets of the company passing on the death 死者去世时转移的公司资产 52/^>=t  
assets pledged as security for liabilities 用作负债抵押的资产 "d/x`Dx  
assets portfolio 资产投资组合 B4pheKZ2  
assets price 资产价格 5G'X\iR  
assets quality 资产质素 }E[S%W[  
assets realization 资产变现 tx}{E<\>$  
assets refinancing arrangement 资产再集资安排 }:5r#Cd  
assets securitization 资产证券化 &`Q0&8d5  
assets situated outside Hong Kong 在香港以外地方的资产 }7+G'=XI/  
assets stripping 削减资产；拆卖资产 i>_V?OT#5  
assets value 资产值 N-]h+Cnyu  
assignee 承让人 x&+/da-E/5  
assignment 转让；转让书；转让契 X8<<;?L  
assignment of interest 权益转让 b)(#/}jMkD  
assignment of letters patent and trade mark 专利证书及商标转让 @G^]kDFM{  
assignment of property 物业转让；物业转让书  r75,mX  
assignment right 转让权 \A*#a9"  
assignor 转让人 c_x6FoE;L  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 F'*y2FC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Tf
Q(f?  
associate member 附属会员 25t2tj@S  
associated body corporate 相联法人团体 .T L0cfTo  
associated company 相联公司；联属公司 bqFGDmu6'  
associated corporation 相联法团 66fv
S}x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] s[nXr  
公认会计师公会〔英国〕 Dsw(ti`@  
Association of Futures Exchange Brokers 香港期货经纪协会 ])'22sY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2Prr:k  
association of underwriters 承保人组织 D@!`b6
  
assumption of control 接管 ;t:B:4r(j  
assurance 担保；保险；转易；转易书 "63
9oB  
assurance of interest 权益的转易 ?lnX."eAdB  
at 19XX price 按一九ＸＸ年价格计算 us"SM\X#  
at a discount 按赔价计算；按贴水价格计算；打折扣 uNxR#S  
at a premium 按溢价计算；按升水价格计算 hvQOwA;e  
at call 通知付款；按通知 \,!FL))yC  
at constant market price 按固定市价计算 29z+<?K{  
at constant price 按固定价格计算 epJVs0W  
at cost 按成本计算 fBR,Oneo  
at current market price 按当时市价计算；按现时市价计算 I{JU<A,&  
at current price 按当时价格计算；按现时价格计算 8GN0487H  
at factor cost 按要素成本计算；按生产要素成本计算 gnlGL[r|  
at money-of-the-day price 按付款当日价格计算 A/lxXy}D  
at or better 按指定或较佳价位〔买卖指令〕 *^ \xH,.  
at par 按面值计算；平价 F +D2 xN@  
at sight 见票即付 1mwb&j24n3  
at the close 按收市盘 @E{c P%fv  
at the opening 按开市盘 vK!,vKa.  
attestation 见证；见证条款 H\W60|z9  
at-the-money option 平价期权 ^j[>.D  
attorney 受权人；受托代表人 *$Aneq0f  
attornment 新拥有人承认书 K!7o#"GM  
attributable profit 可归属利润 ':R)i.TS  
attributable share value 可归属股份价值 iSUn}%YFz!  
Auckland Stock Exchange 奥克兰证券交易所 /PE3>"|wE  
auction 拍卖 o_t2 Z  
auctioneer 拍卖商 \kF}E3~+#  
audit 审计；核数 id\0yRBt  
Audit Commission 审计署 5O#CdN-S  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 2.p7fu  
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〕 =Jg5J5  
audit review 帐目审查 h2`W~g_
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 yP :>vFd7  
audited account 审计帐目；经审计的帐目 ~!E%GCyFy  
audited annual account 经审计的周年帐目 6c^2Nl8e  
audited balance sheet 经审计的资产负债表 4pJOJ!?  
auditor 核数师；核数主任；审计师 &q#$SU,$(  
auditor's certificate 核数师证明书；审计师证明书 sHm|&  
auditor's report 核数师报告；审计师报告 *P5Xy@:  
Aussie bond 澳元债券 D06'"  
austerity budget 紧缩预算 @C0{m7q
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ) 2wof(  
Australia All Ordinaries Index 澳洲所有普通股票指数 I?c# T Rm  
Australian Dollar [AUD] 澳元 6 KP  
Australian Options Market 澳大利亚期权市场 282 m^ 2  
Australian Securities Commission 澳洲证券事务监察委员会 |fYNkD8z1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w1KLQd:yq  
Australian Stock Exchange 澳大利亚证券交易所 z2i?7)(?;A  
Austrian Schilling [ATS] 奥地利先令 Fx~=mYU
 
authentication 认证；鉴证 cR
4xy26s  
authority to purchase 委托购买证；委购书 Q%o ]&Hdn  
authorization 认可；核准；授权；授权书 I;qeDCM  
authorization by direction 指示授权 F[ N{7C3  
authorization by instruction 指令授权 sI,T"D?  
authorization by warrant 令状授权 YC - -&66  
authorization of unit trust 单位信托的认可 w")VcAq  
authorized agent 指定代理人 Q!7Er  
authorized capital 法定资本 l]%_D*<Y  
authorized clerk 出市员 b7E=
u0  
authorized dealer 认可交易商 KV k 36;$  
authorized financial institution 认可财务机构 =SA@3)kHH  
authorized fund 认可基金 ^Jcs0c @\  
authorized fund house 获授权的基金公司；认可基金公司 \om$%FUP  
authorized institution 认可机构 68V66:0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [h""
AJ~t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 vRp =L54z  
authorized insurer 获授权保险人；获认可承保人 V.Dqbv  
authorized investment 特准投资项目 /k|y\'<  
authorized person 获授权人 'uGn1|Pvy  
authorized representative 获授权代表 \9geDX9A  
authorized share capital 法定股本 [?r`8K2!,  
automated quotation system 自动报价系统 ?;i O  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z\*ii<-@  
自动交易系统〔香港期货交易所有限公司〕 +yiGZV/X  
automatic adjustment mechanism 自动调整机制 {-2I^Ym 5i  
automatic adjustment system 自动调整系统 ~=aD*v<3d  
Automatic Clearing House 自动票据交换所 'IY?7+[  
automatic exchange rates accumulation system 自动化汇率累集系统 <_=a1x  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P#\L6EO.  
automatic teller machine [ATM] 自动柜员机 r"x|]nvg^  
autopay 自动转帐 m]R< :_  
available assets 可用资产 ,Bk mf|  
available fiscal reserve 现存财政储备 kIWQ _2  
available profit 可用利润 Q9tBHz  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~>3$Id:  
average 平均；平均数；海损 9eo$Duws  
average basic salary 平均基本薪金 KFCrJ)  
average consumer expenditure 平均消费开支；一般消费开支 oJK1~;:  
average cost 平均成本 v3x_8n$C9  
average cost of land production 增辟土地平均成本 /@gD 8  
average daily turnover 平均每日成交额 |
G&<@8O  
average daily wage rate 平均每日工资率 \\AufAkJ  
average expenditure pattern 平均开支模式 ;f#%0W{":  
average growth rate 平均增长率 @Iia>G@Rz  
average net fixed assets 固定资产平均净值 ~cbq5||  
average of relatives 相对价格平均数 FUkO$jnO  
average price 平均价格 U+CZv1  
average propensity to consume 平均消费倾向；一般消费倾向 C=2  
average propensity to save 平均储蓄倾向；一般储蓄倾向  Iz*'  
average rate 平均率 f9W@!]LHJ  
average revenue 平均收入；平均收益 ?M.n 9|}y  
average stock 平均库存；平均存货 ;:,h
dFap  
average yearly rent 平均年租 k(+EY%  
avoidance of double taxation 避免双重课税 K??%Qh5l+C  
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 ~KHGh29  
f=]+\0MQ  
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