一些有用的会计术语(也不知道发的地方对不对)A

A: Z`]r)z%f  
A share Ａ股；甲类股份 hteAuz4H  
abatement of tax 减税；减扣免税额 4}xw&x  
ABN AMRO Bank N.V. 荷兰银行 #X t|"Z  
above-the-line expenditure 线上项目支出；经常预算支出 kH'zTO1  
above-the-line receipt 线上项目收入；经常预算收入 }N,$4h9Dj  
ABSA Asia Limited 南非联合亚洲有限公司 +,|aIF  
absolute change 绝对数值变更 K{EDmC  
absolute expenditure 实际开支 Swr 8  
absolute guideline figure 绝对准则数字 *'to#_n&W  
absolute interest 绝对权益 D`NPU  
absolute order of discharge 绝对破产解除令 
A29R5  
absolute profit margin 绝对利润幅度 dtx3;d<NsJ  
absolute value 实值；绝对值 X%rsa7H3J  
absolutely vested interest 绝对既得权益 euiP<[|h=  
absorbed cost 已吸收成本；已分摊成本 !fmbm4!a  
absorption 吸收；分摊；合并 j/p1/sJ[y  
absorption rate 吸收率；摊配率；分摊率 PX/7:D?  
ACB Finance Limited 亚洲商业财务有限公司 
%iR"eEE  
acceptable form of reciprocity 合理的互惠条件 fK{m7?V  
acceptable rate 适当利率；适当汇率 Em ;2fh  
acceptance agreement 承兑协议 )eD9H*mq  
acceptance for honour 参加承兑 (J 1:J  
acceptor 承兑人；接受人；受票人 'B\7P*L"p  
acceptor for honour 参加承兑人 fHd|tl  
accident insurance 意外保险 VSjt|F)t  
Accident Insurance Association of Hong Kong 香港意外保险公会 (|9t+KP  
accident insurance scheme 意外保险计划 G$mAyK:  
accident year basis 意外年度基准 9_-6Lwj6t  
accommodation 通融；贷款 8yDe{  
accommodation bill 通融票据；空头票据 Rl{e<>O\^  
accommodation party 汇票代发人 B&L-Lc2  
account balance 帐户余额；帐户结余 xQ,My  
account book 帐簿 5RsO^2V:  
account collected in advance 预收款项 N@#,YnPI  
account current book 往来帐簿 Lm3~< vP1e  
account of after-acquired property 事后取得的财产报告 4&kC8 [r  
account of defaulter 拖欠帐目 Bw/8-:eb  
account payable 应付帐款 %urd;h
D  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 x:$ xtu  
account receivable 应收帐款 \"pp-str  
account receivable report 应收帐款报表 V|&->9"  
account statement 结单；帐单；会计财务报表 Ji)Ys ebV  
account title 帐户名称；会计科目 c> 0R_  
accountant's report 会计师报告 363KU@`  
Accountant's Report Rules 会计师报告规则 e|}B;<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 B",;z)(%  
Accounting Arrangements 《会计安排》 z_8lf_N  
accounting basis 会计基础 .+(R,SvN%<  
accounting by Official Receiver 破产管理署署长呈交的帐目 %k'>bmJ  
Accounting Circular 《会计通告》 <&RpGAk%I  
accounting class 会计类别 p?2^JJpUb  
accounting date 记帐日期；会计结算日期 R8-=N+hX  
accounting for money 款项核算 ?[<#>,W  
Accounting Officer 会计主任 yu>)[|-  
accounting period 会计报告期；会计期 SA?lDRF  
accounting policy 会计政策；会计方针 PH$C."Vv  
accounting practice 会计惯例 U'aJCM  
accounting principle 会计准则 = glF6a  
accounting record 会计记录 V}X>~ '%  
accounting report 会计报告 *3\*GatJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =Hbf()cN)  
Accounting Society of China 中国会计学会 *7o@HBbF  
accounting statement 会计报表 wZfY~  
accounting system 会计制度；会计系统 q ;"/i*+3  
accounting transaction 会计事项；帐务交易 7epil  
accounting treatment 会计处理 UZpQ%~/  
accounting year 会计年度 3<)+)n  
accretion 增值；添加 Z 4QL&?U  
accrual 应计项目；应累算数目 
R-YNg  
accrual basis 应计制；权责发生制 A<_{7F9  
accrual basis accounting 应计制会计；权责发生制会计 OcLahz6  
accrue 应累算；应计 Tq?7-_MLC$  
accrued benefit 应累算利益 5.$/]2VK  
accrued charges 应计费用 7M)<Sv  
accrued cumulative preference share dividend 应累算的累积优先股股息 zygH-3C7o  
accrued expenses 应累算费用 z HT#bP:o  
accrued interest payable 应付利息；应计未付利息 fjCFJ_  
accrued interest receivable 应收利息；应计未收利息 y* :C~  
accrued right 累算权益 IIN,Da;hD  
accruing profit 应累算的利润 ,T*\9'Q  
accumulated fiscal reserve 累积财政储备 )#8}xAjV  
accumulated profit 累积利润；滚存溢利 [y~kF?a  
accumulated reserve 累积储备 d uP0US  
accumulation of surplus income 累积收益盈余 NvC @  
acquired assets 既得资产 $zM \Jd  
acquisition 收购；购置；取得 8<Pi}RH  
acquisition cost 购置成本 +Sc2'z>R  
acquisition expenses 购置费用 zZ,"HY=jN  
acquisition of 100% interest 收购全部股权 ++n_$Qug  
acquisition of control 取得控制权 xR8y"CpE  
acquisition of fixed assets 购置固定资产 ~ mzX1[  
acquisition of shell “买壳” =h xyR;  
acquisition price 收购价 #jJ0
Mxg  
act of God 天灾 ZUD{V  
acting partner 执事合伙人 P?^%i  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *j(UAVp  
active partner 积极参与的合伙人 b;FaTm@  
active trading 交投活跃 }@"v7X $  
actual circulation 实际流通 !jf!\Uu[U  
actual cost 实际成本 ep4?;Qmho  
actual expenditure 实际开支；实际支出 W[R`],x`  
actual income 实际入息；实际收入；实际收益 WcQkeh3n  
actual market 现货市场 Po&'#TC1  
actual price 现货价；实际价格 # [ +n(  
actual profit 实际利润 #&ei  
actual quotation 实盘；实际价位；实际报价 +IMt$}7[  
actual year basis 按实际年度计算 ,`PYU[  
actuals 实货 ht#,v5oG>f  
actuarial investigation 精算调查 EeHghq  
actuarial principle 精算原则 @Ko#nDEq  
actuarial report 精算师报告 -/ G#ls|?  
Actuarial Society of Hong Kong 香港精算学会 `n@;%*6/  
actuarial valuation 精算师估值 hXvC>ie(i  
actuary 精算师 ;66{S'*[  
ad referendum agreement 暂定协议；有待覆核的协定 BNe>Lko  
ad valorem duty 从价税；按值征税 J:J/AgJuH  
ad valorem duty system 从价税制 5`@yX[G  
ad valorem fee 从价费 3,EtyJ3[Bh  
ad valorem tariff 从价关税 na*Z0y  
additional allowance 额外免税额 \TYVAt] ?  
additional amount for unexpired risk 未过期风险的额外款额 _DAqL@5n  
additional assessable profit 补加应评税利润 &*bpEdkZ  
additional assessment 补加评税 97 ,Yq3  
additional commitment 额外承担 u1gD*4+  
additional commitment vote 额外承担拨款 Nf)SR#;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =dwy 4  
additional dependent parent allowance 供养父母额外免税额 "&{.g1i9  
additional provision 额外拨款 6J_
$dzw  
additional stamp duty 附加印花税 d,o*{sM5d  
additional tax 补加税罚款；补加税款 RP^vx`9h  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 QyY<Zi;6  
adjudged bankrupt 被裁定破产 sgnc$x"  
adjudicated bankrupt 裁定破产人 @^J>.
g  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 nN^lY=3  
adjudication of bankruptcy 裁定破产；宣告破产 unNN&m#@  
adjudication of insolvency 裁定无力偿还债务 NB5lxaL  
adjusted actual 经调整的实数；调整后的实数 R T~oJ~t;  
adjusted current assets 经调整的流动资产；调整后的流动资产 ta<8~n^?  
adjusted figure 经调整的数字；调整后的数额 +z0s)HU>j  
adjusted liabilities 经调整的负债；调整后的负债 qu^~K.I"  
adjusted loss 经调整的亏损；调整后的亏损 0|i|z!N>  
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 _T7XCXEk   
adjusted profit 经调整的利润；调整后的利润 }346
uF7C  
adjusted surplus 经调整的盈余额；调整后的盈余额 Bz|/TV?X(  
adjusted value 经调整的价值；调整后的价值  3bJ|L3G  
adjustment 调整；修订；理算〔保险〕 +~*e B  
adjustment centre 调剂中心 I0><IaFy  
adjustment lag 调整过程的时间差距；调整时差 ef!f4u\  
adjustment mechanism 调整机制 tv Zq):c  
adjustment of loss 亏损调整 lon9oraF'  
adjustment process 调整过程；调整程序 -r]L MQ  
adjustment range 调整幅度 |lk:(~DM  
administered exchange rate 受管制汇率 x<OVtAUB  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^w&!}f+  
administration expenses 行政费用 X4!Jj*  
administration fee 手续费；行政费 ` @
lNt}  
administration in bankruptcy 破产管理 :6Tv4ZUvcG  
administration order 遗产管理令 &;`E3$>  
administrator 管理人；遗产管理人 u.*}'C>^^v  
administrator of the estate 遗产管理人 ZD7q

w*3+  
admission of debt 债项承认书 ~3&hvm[IQ  
admission of proof 接纳债权证明 dPxJ`8  
advance 放贷款项；垫付款项；预支款项；预付款项 xZM4CR9]*C  
advance account 暂支帐目；预付款帐户 #_|O93HN'  
advance compensation 预付补偿金 g_!xD;0  
advance from shareholder 股东垫款 )]LP8 J&  
advance pending reimbursement 预支以待日后付还 /{P-WRz>  
advanced economy 先进经济体系 keG\-f  
advancement 预付；预付财产 Dd,i^,4Gj  
advances warrant 垫款令 -1~o~yGE  
advancing 贷出 AX'-}5T=  
adverse balance 逆差 HV7f%U  
adverse exchange 逆汇 VS!v7-_N5  
advertisement addressed to shareholders 在报章刊登的致股东通告 I~Qi):&x  
advice for collection 托收通知书 c4r9k-w0E  
advice of drawing 提款通知书；汇票通知书 8H T3C\$s  
advice of payment 付款通知 +F%tBUY{<  
Advisory Committee [Securities and Futures Commission] Ct zWdo.  
谘询委员会〔证券及期货事务监察委员会〕 .JJ50p  
Advisory Committee on Diversification 经济多元化谘询委员会 "zzb`T[8  
affidavit 誓章；遗产申报誓章 ~=t9-AF-  
affidavit of no receipt 述明无收款的誓章 hs:iyr]@9  
affiliate 联号；联营公司；附属公司 ie>mOsz  
affiliated company 附属公司；联号；联营公司 8J
- ?bo  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Z6Z/Y()4Tl  
affordability 负担能力 xP
;>p| M  
African Development Bank [AfDB] 非洲开发银行 CN}0( 2n  
after-acquired property 事后取得的财产 ?A24h!7  
after-hours dealing 市后交易 F\GNLi  
after-tax profit 税后盈利；税后利润；税后溢利 -N6ek`  
agency agreement 代理协议 :XoR~syT  
agency expenses 代理机构的开支 IS`ADDU[S  
agency fee 代理费 baL<|& c  
Agency Law 《代理法》 =P_*.SgR  
agent 代理人；承销人 Sfp-ns32%A  
agent of company 公司代理人 y+V>,W)r7  
agent's fee 代理人费；经纪费 cM4{ e^  
aggregate 总计；总数；总体数字 #yU"n-eLR  
aggregate amount 总款额；总额 %o0H#7'  
aggregate assets and liabilities 总体资产与负债 la4%Vqwgu  
aggregate at constant price 按固定价格计算的总体数字 c,M"a  
aggregate demand 总需求 G )`gn  
aggregate gross position 总持仓量 3+ 2&9mm  
aggregate limit 总限额 wehiX7y  
aggregate of salaries tax 合计薪俸税 T
wr,O;*u=  
aggregate performance 总体表现；总体业绩 Kb-m  
aggregate supply 总体供应 VVpJ +  
aggregate surplus 总盈余 M'oZK  
aggregate total 整体总额 \3%3=:  
aggregate value 总值；合计价值 V$oj6i{ky  
aggregated basis 合计基准 sIl&\g<b  
aggregated net chargeable income 合计应课税入息实额 Tj\hAcD  
aggregation 合并计算；合计；总和 lz1cLl m  
aggregation of incomes of husband and wife 夫妇入息合并计算 O*x~a;?G  
aggregation of property 财产的总和 1jAuW~  
agio 差价；贴水 Dkh=(+> <  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 \" m&WFm  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment vQy<%[QO  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 so| U&`G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3H4T*&9;n  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 0>e]i[P.  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y?zo")  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 yX%> %#$  
agreement for a settlement 授产协议 E
x@}x#3  
agreement for assignment 转让协议 Z:V<P,N  
agreement for sale 售卖协议；买卖协议 $ 9E"{6;@  
agreement for sale and purchase 买卖协议 hx/A215L  
agreement for the payment of interest 支付利息协议 b^(
)[4M;  
agreement for the repayment of money 还款协议 PL!dkaD^y>  
agreement of reinsurance 再保险协议 =4U$9jo!;  
Agricultural Bank of China 中国农业银行 ,JTyOBB<I  
air passenger departure tax 飞机乘客离境税 "A5z!6T{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 L'"c;FF02i  
airport tax 机场税 x&m(h1h  
alcohol duty 酒精税 $(08!U  
alienation 让与；让渡；转让 mv`b3 $  
alimony 生活费；赡养费 nPl,qcyY  
All Ordinaries Index [AOI] 所有普通股指数 ?P#\CW  
all risks 全险；综合险 %|f@WxNrU  
All Sales Record for Stock Market 《股票市场成交报告》 ~x@V"rxGw  
Allied Capital Resources Limited 新联财务有限公司 F[F NtZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0;*[}M]Z  
allocation letter 拨款信件 /q7$"wP  
allocation of fund 分配款项；预留款项 </SO#g^r<  
allocation of profit 利润分配；溢利分配 k)y<iHR_o  
allocation warrant 拨款令 xgM\6e  
allotment 分配；配股 QA)"3g   
allotment notice 股份配售通知；配股通知 nrXKS&6  
allotment of shares 股份分配 "GJ.`Hj  
allowable 可获宽免；免税的 YB^m!A),I[  
allowable business loss 可扣除的营业亏损 6lkCLH  
allowable expenses 可扣税的支出 'P4V_VMK  
allowance 免税额；津贴；备抵；准备金 9i{(GO  
allowance for debts 债项的免税额 f9IqcCSW  
allowance for depreciation by wear and tear 耗损折旧免税额 v|(N  
allowance for funeral expenses 殡殓费的免税额 osLEH?i
KW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qF`]}7"^  
allowance for repairs and outgoings 修葺及支出方面的免税额 i~M-V=Zg  
allowance to debtor 给债务人的津贴 <'A-9y]-v  
alteration of capital 资本更改 +Mn(s36f2  
alternate trustee 候补受托人 D`.\c#;cN  
amalgamation 合并 qw)O
u]L=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $"}
*#<Z  
ambit of charges 征税范围；收费范围 IF<T{/MA  
amended valuation 经修订的估值 |%3>i"Y@AK  
American Commodities Exchange 美国商品交易所 4$ah~E>,t  
American Express Bank Limited 美国运通银行 LfCgvq6/pO  
American Stock Exchange 美国证券交易所 &g0r#
K  
amortization 摊销 R mo'3  
amount due from banks 存放银行同业的款项 4<5*HpW  
amount due from banks abroad 存放海外银行同业的款项 %rEP.T\i
 
amount due from holding companies 控股公司欠款 9VIAOky-  
amount due from local banks 存放本港银行同业的款项 2Qc_TgWF  
amount due to banks 银行同业的存款 3RcnoXX_  
amount due to banks abroad 海外银行同业的存款 Wg8*;dvtM  
amount due to holding companies 控股公司存款 %N\8!aXnf  
amount due to local banks 本港银行同业的存款 ) :Px`] 5  
amount due to outport banks 外埠银行同业的存款 f'qM?GlET  
amount for note issue 发行纸币的款额 lR`.V0xA  
amount of bond 担保契据的款额 
/7Q9(}  
amount of consideration 代价款额 _6YfPk+  
amount of contribution 供款数额 1Vz3N/AP%?  
amount of indebtedness 负债款额 {?A/1q4rr  
amount of principal of the loan 贷款本金额 8)83j6VF  
amount of rates chargeable 应征差饷数额 ^?A>)?Sq  
amount of share capital 股本额 gd]_OY7L  
amount of sums assured 承保款额 N f}ZG  
amount of variation 变动幅度 [<Mls@?  
amount of vote 拨款数额 UF}Ji#fq
n  
amount payable 应付款额 ygK,t*T20  
amount receivable 应收款额 W&3,XFnI_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >{Xyl):  
analysis 分析 , 0?_? GO  
ancillary risk 附属风险 ^$rqyWZYp  
annual account 周年帐目；周年帐目报表；年度决算；年结 <u?\%iJ"  
annual accounting date 年结日期 6\y?+H1  
annual allowance 每年免税额；年积金；年度津贴；年津 'I>geW?{QK  
annual balance 年度余额 1p<*11  
annual disposable income 每年可动用收入 hxw6^EA  
annual estimates 周年预算 %xp 69  
annual fee 年费 ?]+!gz1  
annual general meeting 周年大会 ;:Tb_4Hr  
annual growth rate 年增率；每年增长率 8\PI1U  
annual long-term supplement 长期个案每年补助金 b/E3Kse?  
annual pensionable emolument 可供计算退休金的年薪 *hpS/g/3\  
annual report 年报 R(f%*S4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ndk~(ex|j  
annual return 周年报表；周年申报表；每年报税表格 wawJZ+V  
Annual Return Rules 《周年报表规则》 lt\Bm<"z!1  
annual review of consumer prices 每年消费物价回顾 &F'n >QT9q  
annual roll-forward basis 逐年延展方式 M`)3(|4  
annual salary 年薪 EQ"+G[j~x  
annual statement 年度报表；年度决算表 Z8f?uF  
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 zP|^@Homk  
annuitant 年金受益人 OhM_{]*  
annuity 年金 j|[>f  
annuity contract 年金合约 PMQlJ&  
annuity on human life 人寿年金 e YiqTWn:  
antecedent debt 先前的债项 Ypinbej  
ante-dated cheque 倒填日期支票 { / ,?3  
anticipated expenditure 预期开支 oTTE<Ct[  
anticipated net profit 预期纯利 $"6Gv  
anticipated revenue 预期收入 {Z>Mnw"R  
anti-inflation measure 反通货膨胀措施 Odw9]`,T  
anti-inflationary stance 反通货膨胀立场 }1.'2.<Y  
apparent deficit 表面赤字 ~;t/VsgGW  
apparent financial solvency 表面偿债能力 ^5k~7F.  
apparent partner 表面合伙人 $9W,1wg  
application for personal assessment 个人入息课税申请书 iRV=I,  
application of fund 资金应用 QQ %W3D@  
application to release as liquidator and to destruct the books of accounts and documents B f.- 5  
申请免除清盘人职务及毁灭帐簿与文件 X"jtPYCpV{  
appointed actuary 委任精算师 i nk
!>Z  
appointed auditor 委任核数师；委任审计师 dChMjaix  
appointed trustee 委任的受托人 B& 5Md.h  
appointer 委任人 u!t<2`:h  
apportioned pro rata 按比例分摊 JC/nHM  
apportionment 分配；分摊 ih: XC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R\x3'([A5  
apportionment formula 分摊方程式
#f_.  
apportionment of estate duty 遗产税的分摊 02YmV%  
appraisal 估价；评估 $Xs`'>,"  
appreciable growth 可观增长 YmHu8H_Q  
appreciable impact 显着影响 o,/wE  
appreciable increase 可观增长 z0&Y_Up+5  
appreciation 增值；升值 Kv ajk~  
appreciation against other currencies 相对其他货币升值 \Y6r !D9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6yC4rX!a  
appreciation tax 增值税 RQ8;_)%  
appropriation 拨款；拨用；拨付 Lx|0G $  
appropriation account 拨款帐目 .F/s(  
Appropriation Bill 拨款法案 %kP=VUXj  
appropriation-in-aid system 补助拨款办法 F><ficT  
approved assets 核准资产 CbOCL~ "  
approved basket stock 认可一篮子证券 xX.{(er  
approved budget 核准预算 s'BlFB n  
approved charitable donation 认可慈善捐款 ,hp8b$  
approved charitable institution 认可慈善机构 l4U  
approved currency 核准货币；认可货币 c/l^;6O/!\  
approved estimates 核准预算 vb9C&#  
approved estimates of expenditure 核准开支预算 I2,AT+O<  
approved overseas insurer 核准海外保险人 vz&88jt  
approved overseas trust company 核准海外信托公司 x]IJ;  
approved pooled investment fund 核准汇集投资基金 gOm8 O,  
approved provident fund scheme 认可公积金计划 {/qQ=$t  
approved provision 核准拨款 O.jCDAP  
approved redeemable share 核准可赎回股份 z:&/O&?  
approved regional stock 认可地区性证券 -Q|]C{r  
approved retirement scheme 认可退休金计划 ~"8r=8|  
approved subordinated loan 核准附属贷款 X,}(MW  
arbitrage 套戥；套汇；套利 bKEiS8x  
arbitrageur 套戥者；套汇者 aYc^ 9*7  
arbitrary amount 临时款项 !.499H3  
arrangement 措施；安排；协定 !1Ht{cA0  
arrears 欠款 wEQZ9?\  
arrears of pay 欠付薪酬 msQ?V&+<  
arrears of revenue 逾期未收税款；逾期未收的帐项 K87
yQOjPv  
articles of association 组织章程；组织细则；组织章程细则 F?qg?1vB|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s(r4m/  
ascertainment of profit 确定利润 KxWm63"  
"Asia Clear" “亚洲结算系统” -&lD0p>*g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Y+5aT(6O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bGxHzzU}  
Asian Development Fund [ADF] 亚洲发展基金 D&qJ@PR  
Asian dollar bond 亚洲美元债券 oqzWL~  
Asian dollar market 亚洲美元市场 bV+2U  
Asian dollar rate 亚洲美元利率 M C y~~DL  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 PZI6{KOis  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 m>*~tP  
asked price 沽盘；喊价；索价；卖方报价 }i^$ li@  
assessable income 应评税入息 `Q[NrOqe"  
assessable loss 应评税亏损 +zEyCx=8H  
assessable profit 应评税利润 F3L+X5D.yu  
assessable value 应评税值 'X`W+=T$  
assessed profit 估定利润 =q*c}8R_0  
assessed value 经评估价值 *;U<b  
assessment 评税；评定；估价；评税单 Lyit`j~yH  
assessment number 评税编号；估价编号 FrE#l.)?!  
assessment of additional tax 补加税评税 Rr}m(e=  
assessment of performance 业绩评估；实绩评价 gMp' S  
Assessor 评税主任 oN`khS]_v0  
asset price bubbles 资产价格泡沫  R*r"};
 
asset-backed securities 具资产保证的证券 Pc<0kQg  
assets accretion 资产增值 45OAJ?N  
assets and liabilities 资产与负债 nYe:$t3F=  
assets betterment statement 资产递增表；资产改进表 9Q'[>P=1  
assets lending 实物放款；有抵押贷款 p1W6s0L  
assets of the company passing on the death 死者去世时转移的公司资产 )KGz -!1c  
assets pledged as security for liabilities 用作负债抵押的资产 1MmEP  
assets portfolio 资产投资组合 Qj
$w7*U  
assets price 资产价格 wJ"]H!r0  
assets quality 资产质素 4um^7Ns)7  
assets realization 资产变现 0%)T]SDS  
assets refinancing arrangement 资产再集资安排 k=&n>P  
assets securitization 资产证券化 }7_$[r'_oI  
assets situated outside Hong Kong 在香港以外地方的资产 E()%IC/R  
assets stripping 削减资产；拆卖资产 gdq6jz  
assets value 资产值 }_('3C,Ba  
assignee 承让人 &(e5*Q  
assignment 转让；转让书；转让契 cwzgIm+  
assignment of interest 权益转让 C>SOd]  
assignment of letters patent and trade mark 专利证书及商标转让 ^'fgQyj  
assignment of property 物业转让；物业转让书 A6 `a  
assignment right 转让权 G&YcXyH  
assignor 转让人 +r&:c[  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /y6I I$AvM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f.$*9Fkw  
associate member 附属会员 ZB}A^X  
associated body corporate 相联法人团体 oxdX2"WwU  
associated company 相联公司；联属公司 B{p74 >  
associated corporation 相联法团 H!>>|6OPF  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v["_t/_  
公认会计师公会〔英国〕 !~V^GlY  
Association of Futures Exchange Brokers 香港期货经纪协会 h4+*ssnYV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d24_,o\_  
association of underwriters 承保人组织 ?'tRu !~  
assumption of control 接管 lD-2 5~YV  
assurance 担保；保险；转易；转易书 9ExI,  
assurance of interest 权益的转易 \L`x![$~q  
at 19XX price 按一九ＸＸ年价格计算 $\|Q+7lQ  
at a discount 按赔价计算；按贴水价格计算；打折扣 p}5413z5Z=  
at a premium 按溢价计算；按升水价格计算 SpYmgL?wJ  
at call 通知付款；按通知 FZIC|uz  
at constant market price 按固定市价计算 N;k)>  
at constant price 按固定价格计算 <lL
Jf8OK  
at cost 按成本计算 M?GkHJ%!  
at current market price 按当时市价计算；按现时市价计算 `zB bB^\`W  
at current price 按当时价格计算；按现时价格计算 /)kx`G_  
at factor cost 按要素成本计算；按生产要素成本计算 PB!XApTb  
at money-of-the-day price 按付款当日价格计算 y,bDi9*|  
at or better 按指定或较佳价位〔买卖指令〕 vVrM[0*c  
at par 按面值计算；平价 CGkx_E]  
at sight 见票即付 B^/k`h6J  
at the close 按收市盘 o\; hF3   
at the opening 按开市盘 U<E]c 4*  
attestation 见证；见证条款 d={o|Mf  
at-the-money option 平价期权 Bf6i{`!G  
attorney 受权人；受托代表人 E+LQyvF[  
attornment 新拥有人承认书 Nwe-7/Q  
attributable profit 可归属利润 0s\ -iub=d  
attributable share value 可归属股份价值 oZ^,*  
Auckland Stock Exchange 奥克兰证券交易所 ect$g#  
auction 拍卖 `S.I,<&  
auctioneer 拍卖商 B2a#:E,6  
audit 审计；核数 /Ov1eQBNG  
Audit Commission 审计署 !l Egta[Ql  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] F^aD#  
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〕 Tku6X/LF  
audit review 帐目审查 g"(@+\XZH"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 u[oV Jvc  
audited account 审计帐目；经审计的帐目 T7Y}v,+-  
audited annual account 经审计的周年帐目 ]>Gi_20*
.  
audited balance sheet 经审计的资产负债表 ;NrPMz  
auditor 核数师；核数主任；审计师 &flRrJ  
auditor's certificate 核数师证明书；审计师证明书 es~1@Jb  
auditor's report 核数师报告；审计师报告 3^xq+{\)  
Aussie bond 澳元债券 +l.LwA
 
austerity budget 紧缩预算 cc:$$_'L  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <(B|g&A  
Australia All Ordinaries Index 澳洲所有普通股票指数 t`R{N1  
Australian Dollar [AUD] 澳元 ]!~?j3-k Q  
Australian Options Market 澳大利亚期权市场 Q'JK *.l  
Australian Securities Commission 澳洲证券事务监察委员会 u6Wan*I?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Y_EEnx&>i  
Australian Stock Exchange 澳大利亚证券交易所 DEt!/a{X  
Austrian Schilling [ATS] 奥地利先令 }`%ks  
authentication 认证；鉴证 57 Bx-  
authority to purchase 委托购买证；委购书 ;R Jv7@  
authorization 认可；核准；授权；授权书 k7;i^$@c  
authorization by direction 指示授权 /wl]kGF  
authorization by instruction 指令授权 U_j[<.aN)  
authorization by warrant 令状授权 A*A/30o|R  
authorization of unit trust 单位信托的认可 3vjOfr`  
authorized agent 指定代理人 xUCq%r_  
authorized capital 法定资本 SbzJeaZv  
authorized clerk 出市员 )rt%.`  
authorized dealer 认可交易商 SMJRoK3  
authorized financial institution 认可财务机构 E`<ou_0N@q  
authorized fund 认可基金 EWgJ"WTF  
authorized fund house 获授权的基金公司；认可基金公司 A~lc`
m-  
authorized institution 认可机构 h/5S2EB0!O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )9[u*|+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )tnbl"0  
authorized insurer 获授权保险人；获认可承保人
4y?n62N8$  
authorized investment 特准投资项目 C/#pK2xY  
authorized person 获授权人 !c1M{klP  
authorized representative 获授权代表 ".waCt6  
authorized share capital 法定股本 +^&i(7a[?  
automated quotation system 自动报价系统 R5%CK_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [#RFdn<  
自动交易系统〔香港期货交易所有限公司〕 5E1`qof  
automatic adjustment mechanism 自动调整机制 -mn
/Yv  
automatic adjustment system 自动调整系统 vy{k"W&S  
Automatic Clearing House 自动票据交换所
!H[01  
automatic exchange rates accumulation system 自动化汇率累集系统 1q3"qYH  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G2?#MO  
automatic teller machine [ATM] 自动柜员机 H(P]Z~et  
autopay 自动转帐 Yf~Kzv1]*  
available assets 可用资产 `]]<.>R  
available fiscal reserve 现存财政储备 4Orq;8!BW  
available profit 可用利润 Y:L[Iz95o  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]8DTk!  
average 平均；平均数；海损 /<IWdy]$3  
average basic salary 平均基本薪金 8q9ATB-^>  
average consumer expenditure 平均消费开支；一般消费开支 HGh -rEh  
average cost 平均成本 G5K?Q+n   
average cost of land production 增辟土地平均成本 "bF52lLu  
average daily turnover 平均每日成交额 QKB+mjMH#x  
average daily wage rate 平均每日工资率 K/ &`  
average expenditure pattern 平均开支模式 9==4T$nM[  
average growth rate 平均增长率 LjTSu9I>  
average net fixed assets 固定资产平均净值 l U4 I*  
average of relatives 相对价格平均数 |+::sL\r  
average price 平均价格 qNP)oU92  
average propensity to consume 平均消费倾向；一般消费倾向 N6\rjYx+7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 hf0(!C*  
average rate 平均率 a:`<=^:4,  
average revenue 平均收入；平均收益 a$Y{ut0t(  
average stock 平均库存；平均存货 T*PEUq  
average yearly rent 平均年租 dcD#!v\0  
avoidance of double taxation 避免双重课税 Q"nw.FjUG  
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 o:W*#dt
 
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