一些有用的会计术语(也不知道发的地方对不对)A

A: o>7ts&rk  
A share Ａ股；甲类股份 iVG-_RsKK  
abatement of tax 减税；减扣免税额 #m[|2R  
ABN AMRO Bank N.V. 荷兰银行 gFHTG  
above-the-line expenditure 线上项目支出；经常预算支出 ,4ei2`wV  
above-the-line receipt 线上项目收入；经常预算收入 s
O.`x*  
ABSA Asia Limited 南非联合亚洲有限公司 L2, 1Kt7  
absolute change 绝对数值变更 z.Y$7bf)  
absolute expenditure 实际开支 d)pV;6%[$q  
absolute guideline figure 绝对准则数字 QF&W`c  
absolute interest 绝对权益 r=6v`)Qr  
absolute order of discharge 绝对破产解除令 /)dFK~  
absolute profit margin 绝对利润幅度 |\U5),m  
absolute value 实值；绝对值 )l!3(  
absolutely vested interest 绝对既得权益 DqX{'jj  
absorbed cost 已吸收成本；已分摊成本 h=(DX5:A  
absorption 吸收；分摊；合并 zOGU8Wg  
absorption rate 吸收率；摊配率；分摊率 ^_
kJKM,  
ACB Finance Limited 亚洲商业财务有限公司 4H|(c[K;  
acceptable form of reciprocity 合理的互惠条件 xj[(P$,P  
acceptable rate 适当利率；适当汇率 R1& [S/  
acceptance agreement 承兑协议 55;g1o}}f  
acceptance for honour 参加承兑 aBNZdX]vzO  
acceptor 承兑人；接受人；受票人 sgO'wXcoP  
acceptor for honour 参加承兑人 D5:{fWVsV/  
accident insurance 意外保险 7}vg.hmZ  
Accident Insurance Association of Hong Kong 香港意外保险公会 @DZB9DDR  
accident insurance scheme 意外保险计划 CT1ja.\;  
accident year basis 意外年度基准 2At
LyN'.  
accommodation 通融；贷款 6%fKuMpK(  
accommodation bill 通融票据；空头票据 V^\8BVw  
accommodation party 汇票代发人 [-)r5Dsdq  
account balance 帐户余额；帐户结余 i} N8(B(  
account book 帐簿 HO[wTB|D]  
account collected in advance 预收款项 ' 4ER00  
account current book 往来帐簿 ET[kpL  
account of after-acquired property 事后取得的财产报告 TOoQZTI  
account of defaulter 拖欠帐目 r\blyWi  
account payable 应付帐款 i:Zm*+Gi  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 04*6(L)h*  
account receivable 应收帐款 Wd
nIp!  
account receivable report 应收帐款报表 :"l-KQ0  
account statement 结单；帐单；会计财务报表 \#rI
QOPl?  
account title 帐户名称；会计科目 Vo7dAHHL  
accountant's report 会计师报告 %s&ChM?8F  
Accountant's Report Rules 会计师报告规则 >-O/U5<!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ]ix!tb.Q  
Accounting Arrangements 《会计安排》 @"o@}9=d  
accounting basis 会计基础 kWNV%RlSx  
accounting by Official Receiver 破产管理署署长呈交的帐目 &[At`Nw71  
Accounting Circular 《会计通告》 1?| flK  
accounting class 会计类别 0 s70r  
accounting date 记帐日期；会计结算日期 2e|N@j &  
accounting for money 款项核算 wN2QK6Oc  
Accounting Officer 会计主任 QjC22lW-  
accounting period 会计报告期；会计期 iC*F
  
accounting policy 会计政策；会计方针 zLF?P3^  
accounting practice 会计惯例 Q6X
RsFc  
accounting principle 会计准则 o}<4*qlI  
accounting record 会计记录 ~u.T-0F  
accounting report 会计报告 ki{3IEOr}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P<Zh XN'  
Accounting Society of China 中国会计学会 tw(JZDc  
accounting statement 会计报表 _
z;q9&J)  
accounting system 会计制度；会计系统 Gdg)9  
accounting transaction 会计事项；帐务交易 3 E3qd'  
accounting treatment 会计处理 PC qZNBN  
accounting year 会计年度 7c;9$j  
accretion 增值；添加 *A~ G_0B  
accrual 应计项目；应累算数目 Vf`7V$sr  
accrual basis 应计制；权责发生制 4pln5v=  
accrual basis accounting 应计制会计；权责发生制会计 Qjnd6uv{I  
accrue 应累算；应计 ;P;((2_X9  
accrued benefit 应累算利益 Hk7q{`:N  
accrued charges 应计费用 {VP$J"\e  
accrued cumulative preference share dividend 应累算的累积优先股股息 k64."*X  
accrued expenses 应累算费用 DaH?@Q
 
accrued interest payable 应付利息；应计未付利息 fl;s9:<  
accrued interest receivable 应收利息；应计未收利息 [lk'xzE  
accrued right 累算权益 @A+RVg*=  
accruing profit 应累算的利润 fRfn2jA)d  
accumulated fiscal reserve 累积财政储备 l?iSxqdT  
accumulated profit 累积利润；滚存溢利 a,o_`s<  
accumulated reserve 累积储备 m{7^EF  
accumulation of surplus income 累积收益盈余 up2+s#  
acquired assets 既得资产 vfNAs>Xg"  
acquisition 收购；购置；取得 s!9dQ.  
acquisition cost 购置成本 #XnPsU<J  
acquisition expenses 购置费用 bT6sb#"W  
acquisition of 100% interest 收购全部股权 '&99?s`u  
acquisition of control 取得控制权 |ea~'N1  
acquisition of fixed assets 购置固定资产 ~w</!s  
acquisition of shell “买壳” 2S8P}$mM  
acquisition price 收购价 >3gi yeJ  
act of God 天灾 UA~RK2k?  
acting partner 执事合伙人
%Rh;=p`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Jd,)a#<j  
active partner 积极参与的合伙人 ?k[p<U
o  
active trading 交投活跃 \7z^!m  
actual circulation 实际流通 3jogD  
actual cost 实际成本 =&dW(uyzY  
actual expenditure 实际开支；实际支出 7B3w\
 
actual income 实际入息；实际收入；实际收益 >O/D!j|  
actual market 现货市场 ki;UY~  
actual price 现货价；实际价格 ,&HR(jTo  
actual profit 实际利润 -xg2q V\c  
actual quotation 实盘；实际价位；实际报价 qEUT90  
actual year basis 按实际年度计算 O;HY%  
actuals 实货 U"f??y%)  
actuarial investigation 精算调查 `N/RHb%  
actuarial principle 精算原则 sP'0Sl~NU  
actuarial report 精算师报告 1\L[i];L8  
Actuarial Society of Hong Kong 香港精算学会 (x;g/!:  
actuarial valuation 精算师估值 mgZf3?,)  
actuary 精算师 1x~U*vbhQ  
ad referendum agreement 暂定协议；有待覆核的协定 zVv04_:  
ad valorem duty 从价税；按值征税 jy2IZ o  
ad valorem duty system 从价税制 .7ayQp  
ad valorem fee 从价费 Fk=}iB#(  
ad valorem tariff 从价关税 Hqz?E@bc@  
additional allowance 额外免税额 Wk4.%tpeO7  
additional amount for unexpired risk 未过期风险的额外款额 G+*cpn  
additional assessable profit 补加应评税利润 f DgD@YCD  
additional assessment 补加评税 %m{U& -(l@  
additional commitment 额外承担 kJs^ z  
additional commitment vote 额外承担拨款 5wC* ?>/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]>i~6!@  
additional dependent parent allowance 供养父母额外免税额 jx_4B%kzq  
additional provision 额外拨款 jY!ZkQsVe  
additional stamp duty 附加印花税 "()sb?&  
additional tax 补加税罚款；补加税款 }i!pL(8;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 S06Hs~>Y  
adjudged bankrupt 被裁定破产 P5QQpY{<I  
adjudicated bankrupt 裁定破产人 \ u+xa{b|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^]p  
adjudication of bankruptcy 裁定破产；宣告破产 -m 5}#P89  
adjudication of insolvency 裁定无力偿还债务 !wLg67X$ -  
adjusted actual 经调整的实数；调整后的实数 tZWrz e^  
adjusted current assets 经调整的流动资产；调整后的流动资产
VY 1vXM3y  
adjusted figure 经调整的数字；调整后的数额 zGcqzYbuA  
adjusted liabilities 经调整的负债；调整后的负债 fn{S "33"  
adjusted loss 经调整的亏损；调整后的亏损 |-2}j2'  
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 IF k  
adjusted profit 经调整的利润；调整后的利润 &217l2X /  
adjusted surplus 经调整的盈余额；调整后的盈余额 u3tZ[Y2 c  
adjusted value 经调整的价值；调整后的价值 |I[7,`C~  
adjustment 调整；修订；理算〔保险〕 \[wCp*;1}  
adjustment centre 调剂中心 ?Ce#BwQ>  
adjustment lag 调整过程的时间差距；调整时差 KT*:F(4`  
adjustment mechanism 调整机制 }ZZ5].-a<D  
adjustment of loss 亏损调整 %NHYW\sKX  
adjustment process 调整过程；调整程序 ~KIDv;HSb[  
adjustment range 调整幅度 r@)A k  
administered exchange rate 受管制汇率 &$fbP5uAZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 j,%EW+j$  
administration expenses 行政费用 eQ
X`,9:5  
administration fee 手续费；行政费 ,35&G"JK5  
administration in bankruptcy 破产管理 =)<3pGO  
administration order 遗产管理令 IvBGpT"(I  
administrator 管理人；遗产管理人 ,WTTJN  
administrator of the estate 遗产管理人 0??Yr  
admission of debt 债项承认书 17UK1Jx,  
admission of proof 接纳债权证明 $.e)  
advance 放贷款项；垫付款项；预支款项；预付款项 %I4zQiJ%  
advance account 暂支帐目；预付款帐户 q@#BPu"\l  
advance compensation 预付补偿金 L0h G  
advance from shareholder 股东垫款 1-;?0en&0
 
advance pending reimbursement 预支以待日后付还 jPu5nwvUV>  
advanced economy 先进经济体系 =LH}YUmd  
advancement 预付；预付财产 h#f&|*Q5m  
advances warrant 垫款令 4B O %{  
advancing 贷出 @6xGJ,s  
adverse balance 逆差 +/'<z  
adverse exchange 逆汇 ^3I'y UsY  
advertisement addressed to shareholders 在报章刊登的致股东通告 /r$&]C:Fi  
advice for collection 托收通知书  ~Nh&.a  
advice of drawing 提款通知书；汇票通知书 2g`[u|  
advice of payment 付款通知 ~5#)N{GbY  
Advisory Committee [Securities and Futures Commission] ?s{C//  
谘询委员会〔证券及期货事务监察委员会〕 X}JWf<=q  
Advisory Committee on Diversification 经济多元化谘询委员会 9k2,3It  
affidavit 誓章；遗产申报誓章 KXBL eR&^  
affidavit of no receipt 述明无收款的誓章 R ZcH+?7  
affiliate 联号；联营公司；附属公司 8cr NOZS6  
affiliated company 附属公司；联号；联营公司 x
l!K;Y2<  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 A]y*so!)>  
affordability 负担能力 .;Y x*]  
African Development Bank [AfDB] 非洲开发银行 ]O{_O&w  
after-acquired property 事后取得的财产 NtZ6$o<Y  
after-hours dealing 市后交易 ,Q2N[Jwd$  
after-tax profit 税后盈利；税后利润；税后溢利 w6,*9(;$Pk  
agency agreement 代理协议 6&!l'[hU  
agency expenses 代理机构的开支 (.^8^uc7X  
agency fee 代理费 [ #]jC[  
Agency Law 《代理法》 z%2w(&1  
agent 代理人；承销人 Kmry=`=A  
agent of company 公司代理人 !]DuZ=  
agent's fee 代理人费；经纪费 )bW<8f2  
aggregate 总计；总数；总体数字 X=_Z(;<&  
aggregate amount 总款额；总额 (wL3 +  
aggregate assets and liabilities 总体资产与负债 U )Zt-og  
aggregate at constant price 按固定价格计算的总体数字 ]tVl{" .{  
aggregate demand 总需求 5Hle-FDn9  
aggregate gross position 总持仓量 KRk~w]  
aggregate limit 总限额 X ]s"5ju|t  
aggregate of salaries tax 合计薪俸税 ,t~sV@ap  
aggregate performance 总体表现；总体业绩 F3 f@9@b  
aggregate supply 总体供应 p?Sl}A@`  
aggregate surplus 总盈余 Zc\S$+PM  
aggregate total 整体总额 ,olwwv_8G  
aggregate value 总值；合计价值 @\!!t{y  
aggregated basis 合计基准 u6_jn
ZGB  
aggregated net chargeable income 合计应课税入息实额 fPE?hG<x  
aggregation 合并计算；合计；总和 ^CQ1I0  
aggregation of incomes of husband and wife 夫妇入息合并计算 O)5#Fcp(  
aggregation of property 财产的总和 ]gP8?s|  
agio 差价；贴水 UH40~LxIma  
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》 c^-YcGwa  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xyV]?~7  
《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》 9.8,q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment DT? m/*  
《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》 hDtKnF  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \!PV*%P  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Jr?!Mh-  
agreement for a settlement 授产协议 t,Q'S`eTU  
agreement for assignment 转让协议 A+2oh3  
agreement for sale 售卖协议；买卖协议 TzY!D*%z  
agreement for sale and purchase 买卖协议 6UB6;-  
agreement for the payment of interest 支付利息协议 Tf l;7w.(A  
agreement for the repayment of money 还款协议 h6FgS9H  
agreement of reinsurance 再保险协议 %c0z)R~  
Agricultural Bank of China 中国农业银行 AQn[*  
air passenger departure tax 飞机乘客离境税 E4m:1=Nd~]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 .;Z.F7{q  
airport tax 机场税 5&%fkZ0  
alcohol duty 酒精税 j];G*-iv{  
alienation 让与；让渡；转让 Kw*
~W i  
alimony 生活费；赡养费 W"O-L  
All Ordinaries Index [AOI] 所有普通股指数 }bgo )<i  
all risks 全险；综合险 *.dKR  
All Sales Record for Stock Market 《股票市场成交报告》 (,TH~(
"{  
Allied Capital Resources Limited 新联财务有限公司 | XLFV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &<{}8/x8(  
allocation letter 拨款信件 YAMfP8S  
allocation of fund 分配款项；预留款项 u9@
b<  
allocation of profit 利润分配；溢利分配 P'FKk<  
allocation warrant 拨款令 Qg{WMlyOP  
allotment 分配；配股 FG _,  
allotment notice 股份配售通知；配股通知 )8]3kQffJ=  
allotment of shares 股份分配 kpT>G$s~gy  
allowable 可获宽免；免税的 &:#A+4&  
allowable business loss 可扣除的营业亏损 $[w|oAwi  
allowable expenses 可扣税的支出
3se$,QmN  
allowance 免税额；津贴；备抵；准备金
]j1 vbk  
allowance for debts 债项的免税额 mrReast  
allowance for depreciation by wear and tear 耗损折旧免税额 1w) fu  
allowance for funeral expenses 殡殓费的免税额 C$ hQN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !3?~#e{_  
allowance for repairs and outgoings 修葺及支出方面的免税额 6'vi68  
allowance to debtor 给债务人的津贴 R}.3|0  
alteration of capital 资本更改 1O9$W?)Q  
alternate trustee 候补受托人 >gGil|I  
amalgamation 合并 j #es2;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #rq?
f  
ambit of charges 征税范围；收费范围 Bpas[2gYC  
amended valuation 经修订的估值 +yIL[D  
American Commodities Exchange 美国商品交易所 P09,P
  
American Express Bank Limited 美国运通银行 +<B|qcT!  
American Stock Exchange 美国证券交易所 /[L)tj7B  
amortization 摊销 lG <yJ~{  
amount due from banks 存放银行同业的款项 ` Rsl]
GB  
amount due from banks abroad 存放海外银行同业的款项 'M lXnHxt  
amount due from holding companies 控股公司欠款 1::LN(`<  
amount due from local banks 存放本港银行同业的款项 s%bUgO%&  
amount due to banks 银行同业的存款 i)8gCDc  
amount due to banks abroad 海外银行同业的存款 L3g9b53\  
amount due to holding companies 控股公司存款 -UTV:^  
amount due to local banks 本港银行同业的存款 "YD.=s  
amount due to outport banks 外埠银行同业的存款 6,3}/hgWJ$  
amount for note issue 发行纸币的款额 x36NL^  
amount of bond 担保契据的款额 fYs?D+U;PF  
amount of consideration 代价款额 p&m ^
IWD  
amount of contribution 供款数额 "p`o]$Wv  
amount of indebtedness 负债款额 `+Xe'ey  
amount of principal of the loan 贷款本金额 c-|kv[
\a  
amount of rates chargeable 应征差饷数额 DUQ9AT#3  
amount of share capital 股本额 *H?t;,\  
amount of sums assured 承保款额 `TkbF9N+  
amount of variation 变动幅度 67fIIXk&  
amount of vote 拨款数额 2
$  
amount payable 应付款额 -2z,cj&E{  
amount receivable 应收款额 "C& Jwm?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9G+y.^/6  
analysis 分析 !&\meS{  
ancillary risk 附属风险 a.1`\$]d  
annual account 周年帐目；周年帐目报表；年度决算；年结 <(Tiazg  
annual accounting date 年结日期 
+!G4tA$g  
annual allowance 每年免税额；年积金；年度津贴；年津 p ^](3Vi(  
annual balance 年度余额 R^|!^[WE  
annual disposable income 每年可动用收入 9Dy)nm^  
annual estimates 周年预算 {DSyV:  
annual fee 年费 6G$/NW=L  
annual general meeting 周年大会 ;i/"$K  
annual growth rate 年增率；每年增长率 /jvOXS\M  
annual long-term supplement 长期个案每年补助金 OoE9W  
annual pensionable emolument 可供计算退休金的年薪 4u0=/pfi[  
annual report 年报 ~J)_S' #  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h@&&.S`B  
annual return 周年报表；周年申报表；每年报税表格 j@ lHgis  
Annual Return Rules 《周年报表规则》 q{ i9VJ]  
annual review of consumer prices 每年消费物价回顾 1TJ2HO=Y  
annual roll-forward basis 逐年延展方式 h,"K+$  
annual salary 年薪 LY(YgqL  
annual statement 年度报表；年度决算表 W{<_gD9  
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 ( $A0b  
annuitant 年金受益人 Z_Qs^e$  
annuity 年金 },lHa!<^  
annuity contract 年金合约 UiO%y  
annuity on human life 人寿年金 {26/SY  
antecedent debt 先前的债项 n=qN@u;Fi#  
ante-dated cheque 倒填日期支票 BIqZg$  
anticipated expenditure 预期开支 @z[,w`  
anticipated net profit 预期纯利 `fY
ICp  
anticipated revenue 预期收入 -{n2^vvF  
anti-inflation measure 反通货膨胀措施 ge %ytrst  
anti-inflationary stance 反通货膨胀立场 /}t>o* x  
apparent deficit 表面赤字 p~Di\AQ/  
apparent financial solvency 表面偿债能力 j51Wod<[  
apparent partner 表面合伙人 >+ZBQ]~  
application for personal assessment 个人入息课税申请书 FxeDjAP  
application of fund 资金应用 e)"]H*  
application to release as liquidator and to destruct the books of accounts and documents ?NkweT(  
申请免除清盘人职务及毁灭帐簿与文件 ,T&=*q  
appointed actuary 委任精算师 9$U@h7|Q`  
appointed auditor 委任核数师；委任审计师 {xJq F4  
appointed trustee 委任的受托人 Ws$
<B b  
appointer 委任人 2O;Lw@W  
apportioned pro rata 按比例分摊 uyZ  
apportionment 分配；分摊 dnRbt{`jP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HGM? ?=  
apportionment formula 分摊方程式 sxc^n aK0  
apportionment of estate duty 遗产税的分摊 ;r'y/Y'?  
appraisal 估价；评估 E0?R,+>&4  
appreciable growth 可观增长 6:_@;/03%  
appreciable impact 显着影响 `<_A#@  
appreciable increase 可观增长 TkHyXOk"Ky  
appreciation 增值；升值 _sLSl;/t  
appreciation against other currencies 相对其他货币升值 JWQd/   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5yBaxw`  
appreciation tax 增值税 qM}Uk3N0  
appropriation 拨款；拨用；拨付 =)QtE|p,77  
appropriation account 拨款帐目 ML eo3  
Appropriation Bill 拨款法案 qTxw5.Ai!  
appropriation-in-aid system 补助拨款办法 TNun)0p  
approved assets 核准资产 V}=%/OY?  
approved basket stock 认可一篮子证券 I!LSDi3  
approved budget 核准预算 ygI81\D  
approved charitable donation 认可慈善捐款 ' b?' u  
approved charitable institution 认可慈善机构 P}kBqMM  
approved currency 核准货币；认可货币 $U. >]i  
approved estimates 核准预算 Yvmo%.oU  
approved estimates of expenditure 核准开支预算 {p.D E  
approved overseas insurer 核准海外保险人 10.u  
approved overseas trust company 核准海外信托公司 "^gV.  
approved pooled investment fund 核准汇集投资基金 /w[B,_ZKTk  
approved provident fund scheme 认可公积金计划 m 0jm$>:Z  
approved provision 核准拨款 %3SBs*?  
approved redeemable share 核准可赎回股份 +`jI z'+  
approved regional stock 认可地区性证券 &ZyZmB  
approved retirement scheme 认可退休金计划 VKGH+j[  
approved subordinated loan 核准附属贷款 Gz09#nFZk  
arbitrage 套戥；套汇；套利 nrFuhW\r  
arbitrageur 套戥者；套汇者 vH[G#A~4  
arbitrary amount 临时款项 s}1S6*Cr  
arrangement 措施；安排；协定 [B0]%!hFw  
arrears 欠款 mE>v (JY  
arrears of pay 欠付薪酬 >{/As][  
arrears of revenue 逾期未收税款；逾期未收的帐项 lRO7 Ae  
articles of association 组织章程；组织细则；组织章程细则 %KjvV<f-a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :6h$1 +6  
ascertainment of profit 确定利润 J~jxmh  
"Asia Clear" “亚洲结算系统” $~^Y4 } m  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 c>~q2_}W(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 owR`Z`^h)  
Asian Development Fund [ADF] 亚洲发展基金 Nd;)V  
Asian dollar bond 亚洲美元债券 |M;tAG$,"y  
Asian dollar market 亚洲美元市场 >0XB7sC  
Asian dollar rate 亚洲美元利率 U-]Rm}X\M  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 h=a-~= 8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9>QGsf.3  
asked price 沽盘；喊价；索价；卖方报价 \Ei(HmEU  
assessable income 应评税入息 UgqfO(  
assessable loss 应评税亏损 QXaE2}}P  
assessable profit 应评税利润 th :I31  
assessable value 应评税值 n7A %y2  
assessed profit 估定利润 'nx";[6(  
assessed value 经评估价值 a ](Jc)  
assessment 评税；评定；估价；评税单 2bnF#-(  
assessment number 评税编号；估价编号 DTx!# [  
assessment of additional tax 补加税评税 o)B`K."  
assessment of performance 业绩评估；实绩评价 v,eTDgw  
Assessor 评税主任 jsp)e=  
asset price bubbles 资产价格泡沫 .sqX>sU/]  
asset-backed securities 具资产保证的证券 g %ZKn  
assets accretion 资产增值 2SABu796j  
assets and liabilities 资产与负债 eV"Za.a.  
assets betterment statement 资产递增表；资产改进表 03)R_A  
assets lending 实物放款；有抵押贷款 )NjxKSiU@  
assets of the company passing on the death 死者去世时转移的公司资产 FS+v YqwK  
assets pledged as security for liabilities 用作负债抵押的资产 !dcGBj  
assets portfolio 资产投资组合 |0wHNRN_  
assets price 资产价格 !kpnBgmU  
assets quality 资产质素 ^7p>p8  
assets realization 资产变现 %C1*`"Jb&  
assets refinancing arrangement 资产再集资安排 S.)+C2g,@  
assets securitization 资产证券化 RJ63"F $  
assets situated outside Hong Kong 在香港以外地方的资产 `i"7; _HoV  
assets stripping 削减资产；拆卖资产 mh$Nwr/W:  
assets value 资产值 12olVTuw  
assignee 承让人 \9Yc2$dY  
assignment 转让；转让书；转让契 :~PzTUz  
assignment of interest 权益转让 |to|kU  
assignment of letters patent and trade mark 专利证书及商标转让 9)~Ha iVB  
assignment of property 物业转让；物业转让书 aP`[O]8j  
assignment right 转让权 B|pdqSI  
assignor 转让人 #q-7#pp  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 uG:xd0X+W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 VNggDKS~K  
associate member 附属会员 5h!ZoB)n  
associated body corporate 相联法人团体 7O\sQ]i6  
associated company 相联公司；联属公司 7%7 \2!0J}  
associated corporation 相联法团 3[T<pAZ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Pkq
?tm$#  
公认会计师公会〔英国〕 bAkCk]>5  
Association of Futures Exchange Brokers 香港期货经纪协会 Osj/={7g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 QKAt%"1&  
association of underwriters 承保人组织 Z{p)rscX  
assumption of control 接管 24; BY'   
assurance 担保；保险；转易；转易书 2sXNVo8`w"  
assurance of interest 权益的转易 ),%(A~\  
at 19XX price 按一九ＸＸ年价格计算 :,~]R,tJQ  
at a discount 按赔价计算；按贴水价格计算；打折扣 !J/fJW>m6  
at a premium 按溢价计算；按升水价格计算 i^I U)\  
at call 通知付款；按通知 xA7Aw0  
at constant market price 按固定市价计算 8~6H\.0Q  
at constant price 按固定价格计算 h!4jl0oX]  
at cost 按成本计算 2g`<*u*  
at current market price 按当时市价计算；按现时市价计算 WKDa]({k%  
at current price 按当时价格计算；按现时价格计算 ,T<q"d7-#  
at factor cost 按要素成本计算；按生产要素成本计算 #ts;s\!  
at money-of-the-day price 按付款当日价格计算 )^q7s&p/  
at or better 按指定或较佳价位〔买卖指令〕 fa:V8xa  
at par 按面值计算；平价 Q"VS;uh.v  
at sight 见票即付 x./l27}6  
at the close 按收市盘 []#>r k~  
at the opening 按开市盘 mR|;}u;d  
attestation 见证；见证条款 9cMQ51k)E  
at-the-money option 平价期权 hALg5.E{T  
attorney 受权人；受托代表人 NAnccB D!{  
attornment 新拥有人承认书 %c`P`~sp  
attributable profit 可归属利润 3;t{V$  
attributable share value 可归属股份价值 'G>gN
q
 
Auckland Stock Exchange 奥克兰证券交易所 w15QqhlK  
auction 拍卖 UifuRmn  
auctioneer 拍卖商 $sa5aUg }  
audit 审计；核数 R{R'byre  
Audit Commission 审计署 U1,f$McZs  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] KbicP<  
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〕 MjrI0@R  
audit review 帐目审查 K>_~zWnc  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Dmq_jt  
audited account 审计帐目；经审计的帐目 WNo",Vc  
audited annual account 经审计的周年帐目 )u67=0s2i+  
audited balance sheet 经审计的资产负债表 <GRplkf`  
auditor 核数师；核数主任；审计师 8+=-!":]  
auditor's certificate 核数师证明书；审计师证明书 QH]G>+LI5  
auditor's report 核数师报告；审计师报告 vXUq[,8yf  
Aussie bond 澳元债券 zc4l{+3  
austerity budget 紧缩预算 6%Ws>H4@|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "%[aWb  
Australia All Ordinaries Index 澳洲所有普通股票指数 N{<9Njmm  
Australian Dollar [AUD] 澳元 I4RUXi 5  
Australian Options Market 澳大利亚期权市场 |vVcO  
Australian Securities Commission 澳洲证券事务监察委员会 x } X1 O)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 '}pe$=  
Australian Stock Exchange 澳大利亚证券交易所 wrJ:jTh  
Austrian Schilling [ATS] 奥地利先令 23|R $s>}i  
authentication 认证；鉴证 Ce~ a(J|"  
authority to purchase 委托购买证；委购书 Qi?xx')  
authorization 认可；核准；授权；授权书 6M-Y`T`J  
authorization by direction 指示授权 g71|t7Q  
authorization by instruction 指令授权 ;:l>Kac  
authorization by warrant 令状授权 }g]O_fN7
~  
authorization of unit trust 单位信托的认可 WPXLN'w+  
authorized agent 指定代理人 x
|0@T?  
authorized capital 法定资本 ?$Tp|<tx#  
authorized clerk 出市员 HgfeSH  
authorized dealer 认可交易商 #qPWJ  
authorized financial institution 认可财务机构 lAZn0EU  
authorized fund 认可基金 n+qa/<  
authorized fund house 获授权的基金公司；认可基金公司 _G1C5nkDl4  
authorized institution 认可机构 *\4u:1Cu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2Ysl|xRo  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ZBcT@hxm  
authorized insurer 获授权保险人；获认可承保人 @b2JR^  
authorized investment 特准投资项目 -ZKo/N>6}  
authorized person 获授权人 j$Unw  
authorized representative 获授权代表 9d8bh4[  
authorized share capital 法定股本 8*[Q{:'.  
automated quotation system 自动报价系统 AC& }8w[>u  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^}\!Sn  
自动交易系统〔香港期货交易所有限公司〕 s?-J`k~q  
automatic adjustment mechanism 自动调整机制 tuWJj^  
automatic adjustment system 自动调整系统 stcbM  
Automatic Clearing House 自动票据交换所 d|Q_Z@;JF  
automatic exchange rates accumulation system 自动化汇率累集系统 530Z>q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 sPoH12?AL  
automatic teller machine [ATM] 自动柜员机 *!p#1fE  
autopay 自动转帐 rJ7yq|^Z  
available assets 可用资产 4y$tp18  
available fiscal reserve 现存财政储备 2C@s-`b   
available profit 可用利润 kntM  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8O='Q-&8  
average 平均；平均数；海损 %g+*.8;"b  
average basic salary 平均基本薪金  jcVK4jW  
average consumer expenditure 平均消费开支；一般消费开支 l:?w{'i$  
average cost 平均成本 z&@O\>Q  
average cost of land production 增辟土地平均成本 fBZAO  
average daily turnover 平均每日成交额 )e6)~3[^  
average daily wage rate 平均每日工资率 AQR/nWwx  
average expenditure pattern 平均开支模式 fAHf}
j  
average growth rate 平均增长率  p;k7\7  
average net fixed assets 固定资产平均净值 <+iL@'SgF  
average of relatives 相对价格平均数 0'Y'K6hG`  
average price 平均价格 ^;[|,:8f7L  
average propensity to consume 平均消费倾向；一般消费倾向 H1^m>4ll9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 cQOc^
W  
average rate 平均率 {iRXK  
average revenue 平均收入；平均收益 }}4u>1,~  
average stock 平均库存；平均存货 GR ^d/  
average yearly rent 平均年租 \cKY
{(E  
avoidance of double taxation 避免双重课税 R-\a3q  
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 E!_mXjlPc  
Y(D&JKx  
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