一些有用的会计术语(也不知道发的地方对不对)A

A: nl9P, d  
A share Ａ股；甲类股份 :<|<|qJWo  
abatement of tax 减税；减扣免税额 3)RsLI9  
ABN AMRO Bank N.V. 荷兰银行 vY_-Ranj#.  
above-the-line expenditure 线上项目支出；经常预算支出 ZWS`\M  
above-the-line receipt 线上项目收入；经常预算收入 W|o'&
 
ABSA Asia Limited 南非联合亚洲有限公司 KI+VXH}Y5{  
absolute change 绝对数值变更 ,GgAsj
: K  
absolute expenditure 实际开支 MuSUKBh
M  
absolute guideline figure 绝对准则数字 M %Qt|@O  
absolute interest 绝对权益  E6WA}_  
absolute order of discharge 绝对破产解除令 S.a%  
absolute profit margin 绝对利润幅度 XO'l Nb.  
absolute value 实值；绝对值 GQ-Rtn4v  
absolutely vested interest 绝对既得权益 \7*`}&  
absorbed cost 已吸收成本；已分摊成本 e zOj+vz  
absorption 吸收；分摊；合并 @K!&qw  
absorption rate 吸收率；摊配率；分摊率 !Ta>U^7  
ACB Finance Limited 亚洲商业财务有限公司 1</kTm/Qa  
acceptable form of reciprocity 合理的互惠条件 <wAFy>7  
acceptable rate 适当利率；适当汇率 QNl'ZB\  
acceptance agreement 承兑协议 z0do;_x]E  
acceptance for honour 参加承兑 }C|dyyr  
acceptor 承兑人；接受人；受票人 )Dz+X9;g+  
acceptor for honour 参加承兑人 F,'exuZ  
accident insurance 意外保险 M8TSt\  
Accident Insurance Association of Hong Kong 香港意外保险公会 -neKuj  
accident insurance scheme 意外保险计划 uAWM\?  
accident year basis 意外年度基准 Zcc9e03  
accommodation 通融；贷款 `Ry]y"K  
accommodation bill 通融票据；空头票据 p l&Muv  
accommodation party 汇票代发人 ]EpWSs!"g  
account balance 帐户余额；帐户结余 ~#
/hzS  
account book 帐簿 C7O6qpO  
account collected in advance 预收款项 /Js7`r=Rx  
account current book 往来帐簿 CH<E,Z C1T  
account of after-acquired property 事后取得的财产报告 b?'yAXk  
account of defaulter 拖欠帐目 -xP!"  
account payable 应付帐款 4f;HQ-Iv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 NhYLtw^u  
account receivable 应收帐款 Q6r7.pk"SU  
account receivable report 应收帐款报表 Ct%x&m:  
account statement 结单；帐单；会计财务报表 Z@$8I{}G  
account title 帐户名称；会计科目 l(#)WWr+  
accountant's report 会计师报告 `F>O;>i''  
Accountant's Report Rules 会计师报告规则 fX|Y;S-@+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _hk.2FV:3m  
Accounting Arrangements 《会计安排》 T'b_W,m~,u  
accounting basis 会计基础 6w@ Ii;  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y(d$  
Accounting Circular 《会计通告》 ~B(6+~%  
accounting class 会计类别 &kpwo )  
accounting date 记帐日期；会计结算日期 EEW_gFn  
accounting for money 款项核算 jNC4_q&  
Accounting Officer 会计主任
y? co|  
accounting period 会计报告期；会计期 2TA*m{\Hr  
accounting policy 会计政策；会计方针 L5\WpM=  
accounting practice 会计惯例 NW&b&o  
accounting principle 会计准则 \(vY%DL1:  
accounting record 会计记录 ]S5JUAGkE*  
accounting report 会计报告 y?q*WUh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F
J6u.u  
Accounting Society of China 中国会计学会 }:~x7|~s:  
accounting statement 会计报表 ze]h..,]K  
accounting system 会计制度；会计系统 yiA<,!;4P  
accounting transaction 会计事项；帐务交易 5O6hxcMjT  
accounting treatment 会计处理 Dv/WE>?Aw  
accounting year 会计年度 "^]cQ"A  
accretion 增值；添加 r#Oo nZ  
accrual 应计项目；应累算数目 _Wa.JUbv  
accrual basis 应计制；权责发生制 [2{1b`
e  
accrual basis accounting 应计制会计；权责发生制会计 ^R@j=_8}  
accrue 应累算；应计 wg]j+r@  
accrued benefit 应累算利益 yYH0v7vx+  
accrued charges 应计费用 |x-S&-  
accrued cumulative preference share dividend 应累算的累积优先股股息 8M`#pN^  
accrued expenses 应累算费用 HF.^
ysI  
accrued interest payable 应付利息；应计未付利息 E2{FK)qT  
accrued interest receivable 应收利息；应计未收利息  ({=gw9f  
accrued right 累算权益 ;/rXQe1  
accruing profit 应累算的利润 PxS8 n?y  
accumulated fiscal reserve 累积财政储备 KFwzy U"  
accumulated profit 累积利润；滚存溢利 yu/`h5&*  
accumulated reserve 累积储备 [E ]E  
accumulation of surplus income 累积收益盈余 w:<W.7y?0  
acquired assets 既得资产 L~NbdaO  
acquisition 收购；购置；取得 8UVmv=T  
acquisition cost 购置成本 ;IokThI  
acquisition expenses 购置费用 9b*nLyYVz  
acquisition of 100% interest 收购全部股权 ZKckAz\#  
acquisition of control 取得控制权 o$Z6zmxO  
acquisition of fixed assets 购置固定资产 b^$|Nz;  
acquisition of shell “买壳” Os1>kwC  
acquisition price 收购价 n0e1k.A  
act of God 天灾 *NClfkZ  
acting partner 执事合伙人 9& 83n(m  
active market 买卖活跃的市场；交投畅旺的市场；旺市 GJqJlgHe  
active partner 积极参与的合伙人 wD]/{
jw  
active trading 交投活跃 s=QAO!aw  
actual circulation 实际流通 >M/V oV  
actual cost 实际成本 xsMBC  
actual expenditure 实际开支；实际支出 )}?#  
actual income 实际入息；实际收入；实际收益 A?pbWt~
}  
actual market 现货市场 g #6E|n  
actual price 现货价；实际价格 &mtJRfnu  
actual profit 实际利润 HI11Jl}{  
actual quotation 实盘；实际价位；实际报价 WV_.Tiy<  
actual year basis 按实际年度计算 *N<&GH(j  
actuals 实货 O|M{-)  
actuarial investigation 精算调查 wGP;V
bk  
actuarial principle 精算原则 6Z%U`,S  
actuarial report 精算师报告 sU{NHC)5  
Actuarial Society of Hong Kong 香港精算学会 (X3Tav  
actuarial valuation 精算师估值 x" L20}  
actuary 精算师 H,u<|UMM_  
ad referendum agreement 暂定协议；有待覆核的协定 eF3,2DDC  
ad valorem duty 从价税；按值征税 nPy$D-L,  
ad valorem duty system 从价税制 _<OSqE  
ad valorem fee 从价费 aiu5}%U  
ad valorem tariff 从价关税 @0u~?!g@  
additional allowance 额外免税额 l|k`YC x  
additional amount for unexpired risk 未过期风险的额外款额 z\%Ls   
additional assessable profit 补加应评税利润 _c_[C*T]  
additional assessment 补加评税 fV'ZsJ N  
additional commitment 额外承担 Gvr@|{k  
additional commitment vote 额外承担拨款 J:zU,IIJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PIwFF}<(  
additional dependent parent allowance 供养父母额外免税额 Y*vW!yu  
additional provision 额外拨款 f__cn^1  
additional stamp duty 附加印花税 d! LE{  
additional tax 补加税罚款；补加税款 De(Hw& IV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~,B5Hc 2  
adjudged bankrupt 被裁定破产 aD$v2)RR  
adjudicated bankrupt 裁定破产人 S_IUV)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D,k"PaLP  
adjudication of bankruptcy 裁定破产；宣告破产 Y/ .Z.FD`  
adjudication of insolvency 裁定无力偿还债务 RpD=]y!5_  
adjusted actual 经调整的实数；调整后的实数 T"DlT/\  
adjusted current assets 经调整的流动资产；调整后的流动资产 >)M`IU[d^.  
adjusted figure 经调整的数字；调整后的数额 CyXRi}W.  
adjusted liabilities 经调整的负债；调整后的负债 |* ;B  
adjusted loss 经调整的亏损；调整后的亏损 |=
'z{WS  
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 z-.+x3&o @  
adjusted profit 经调整的利润；调整后的利润 1NgCw\  
adjusted surplus 经调整的盈余额；调整后的盈余额 9vvx*rD  
adjusted value 经调整的价值；调整后的价值 5Ezw ~hn  
adjustment 调整；修订；理算〔保险〕 @3C>BLI8+  
adjustment centre 调剂中心 =t H:,SH  
adjustment lag 调整过程的时间差距；调整时差 VYk!k3qS  
adjustment mechanism 调整机制 jGpN,/VQa  
adjustment of loss 亏损调整 7B\Vs-d  
adjustment process 调整过程；调整程序 zPjHsulK  
adjustment range 调整幅度 3GhRWB-U  
administered exchange rate 受管制汇率 !~rY1T~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 j+uLV{~g6  
administration expenses 行政费用 P<a)25be/  
administration fee 手续费；行政费 jT]0WS-b  
administration in bankruptcy 破产管理 O%5 r[  
administration order 遗产管理令 &N\jG373  
administrator 管理人；遗产管理人 HTS%^<u  
administrator of the estate 遗产管理人 E4~<V=2l  
admission of debt 债项承认书 hUp.tK:X7o  
admission of proof 接纳债权证明 h1B16)  
advance 放贷款项；垫付款项；预支款项；预付款项 w"c
ZHm  
advance account 暂支帐目；预付款帐户 IV\'e}  
advance compensation 预付补偿金 n T{3o;A  
advance from shareholder 股东垫款 U$WxHYo  
advance pending reimbursement 预支以待日后付还 < v@9#c  
advanced economy 先进经济体系 q$B>|y U  
advancement 预付；预付财产 EkjN{$*  
advances warrant 垫款令 'z%o16F)L  
advancing 贷出 <YhB8W9 P  
adverse balance 逆差 {^7Hgg  
adverse exchange 逆汇 ,>0*@2
 
advertisement addressed to shareholders 在报章刊登的致股东通告 rLI8pA|.  
advice for collection 托收通知书
7G}2,ueI  
advice of drawing 提款通知书；汇票通知书 Y6zbo
  
advice of payment 付款通知 'kL#]  
Advisory Committee [Securities and Futures Commission] rMLp-aR'  
谘询委员会〔证券及期货事务监察委员会〕 $JMXV  
Advisory Committee on Diversification 经济多元化谘询委员会 5#+^E{  
affidavit 誓章；遗产申报誓章 S/e2P|}  
affidavit of no receipt 述明无收款的誓章 C8 xZ;V]  
affiliate 联号；联营公司；附属公司 pu 7{a  
affiliated company 附属公司；联号；联营公司 H1QJk_RL  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8TLgNQP
 
affordability 负担能力 &h^9}>rVjV  
African Development Bank [AfDB] 非洲开发银行 "NXB$
a!:  
after-acquired property 事后取得的财产 y)W@{@{kl  
after-hours dealing 市后交易 %'s>QF]'  
after-tax profit 税后盈利；税后利润；税后溢利 -y8`yHb_  
agency agreement 代理协议 5ft`zf  
agency expenses 代理机构的开支 ,}ECF>  
agency fee 代理费 CsoiyY -2  
Agency Law 《代理法》 i*Sqda $  
agent 代理人；承销人 FtfKe"qw  
agent of company 公司代理人 >aj7||K  
agent's fee 代理人费；经纪费 ,D]QxbwZ  
aggregate 总计；总数；总体数字 pgE}NlW  
aggregate amount 总款额；总额 -ZRO@&tMD  
aggregate assets and liabilities 总体资产与负债 N343qU  
aggregate at constant price 按固定价格计算的总体数字 Q;43[1&3w  
aggregate demand 总需求 gy 3i+J  
aggregate gross position 总持仓量 rA5=dJ"I  
aggregate limit 总限额 x7jC)M<k0  
aggregate of salaries tax 合计薪俸税 Rn9m]x  
aggregate performance 总体表现；总体业绩 (`c [#0=n  
aggregate supply 总体供应 -bT)]gA2  
aggregate surplus 总盈余 'E/^8md>  
aggregate total 整体总额 h?BFvbAt  
aggregate value 总值；合计价值 T"E6y"D  
aggregated basis 合计基准
g!?:Ye`5  
aggregated net chargeable income 合计应课税入息实额 ?fUlgQ}N  
aggregation 合并计算；合计；总和 bzuEfFaL  
aggregation of incomes of husband and wife 夫妇入息合并计算 r^3acXl  
aggregation of property 财产的总和 QxVq^H  
agio 差价；贴水 G MX?  
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》 &eCa0s?mI  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment k@f g(}6  
《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》 |"/8XA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %_RQx2  
《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》 PT=2@kH  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment \{Z;:,S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >*#1ZB_l  
agreement for a settlement 授产协议 zQ@I}K t  
agreement for assignment 转让协议 m'6&9Jak  
agreement for sale 售卖协议；买卖协议 {|&5_][  
agreement for sale and purchase 买卖协议 (Pf+0,2  
agreement for the payment of interest 支付利息协议 rV R1wsaL  
agreement for the repayment of money 还款协议 A: 5x|  
agreement of reinsurance 再保险协议 5Iy;oZ  
Agricultural Bank of China 中国农业银行 K]s[5  
air passenger departure tax 飞机乘客离境税 C":32_q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 JEahGzO  
airport tax 机场税 F+,~v-  
alcohol duty 酒精税 ZUVA EH%  
alienation 让与；让渡；转让 PE}:ybsX  
alimony 生活费；赡养费 2jg-  
All Ordinaries Index [AOI] 所有普通股指数 P@$/P99  
all risks 全险；综合险 G-xDN59K  
All Sales Record for Stock Market 《股票市场成交报告》 P"y`A}Bx  
Allied Capital Resources Limited 新联财务有限公司 H:t$'kb`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 E9Np0M<  
allocation letter 拨款信件 zR1^I~ %  
allocation of fund 分配款项；预留款项 )vjh~ybZ  
allocation of profit 利润分配；溢利分配 hyCh9YOu)  
allocation warrant 拨款令 ]h* c,.  
allotment 分配；配股 (@<lRA ^  
allotment notice 股份配售通知；配股通知 4)h]MOZ  
allotment of shares 股份分配 )Dw,q~xgg0  
allowable 可获宽免；免税的 !}v=N";c  
allowable business loss 可扣除的营业亏损 Oiz ,w7LRh  
allowable expenses 可扣税的支出 Ljxz.2LGr  
allowance 免税额；津贴；备抵；准备金 s%C)t6`9  
allowance for debts 债项的免税额 B_nVP  
allowance for depreciation by wear and tear 耗损折旧免税额 TcjEcMw,  
allowance for funeral expenses 殡殓费的免税额 Hfwq/Is  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^)(bM$(`  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~P8tUhff
K  
allowance to debtor 给债务人的津贴 bJRN;g  
alteration of capital 资本更改 Ox&P}P0f  
alternate trustee 候补受托人 < Z{HX[y  
amalgamation 合并 iOR_[y,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 01r 8$+  
ambit of charges 征税范围；收费范围 k2c}3 MeP  
amended valuation 经修订的估值 42
e|LUZg  
American Commodities Exchange 美国商品交易所 *c~T@m~DR  
American Express Bank Limited 美国运通银行  `x l   
American Stock Exchange 美国证券交易所 {1V($aBl  
amortization 摊销 UDL!43K  
amount due from banks 存放银行同业的款项 E*.{=W }C  
amount due from banks abroad 存放海外银行同业的款项 _/uFsYC  
amount due from holding companies 控股公司欠款 =|M>
l  
amount due from local banks 存放本港银行同业的款项 ~$iIVJ`  
amount due to banks 银行同业的存款 rai3<_W<  
amount due to banks abroad 海外银行同业的存款 8YZbP5'  
amount due to holding companies 控股公司存款 & -{DfNKc  
amount due to local banks 本港银行同业的存款 &Q;sSIc  
amount due to outport banks 外埠银行同业的存款 Kqp(%8mf  
amount for note issue 发行纸币的款额 ?WF/|/  
amount of bond 担保契据的款额 @
hJ
%@(  
amount of consideration 代价款额 WF1px%  
amount of contribution 供款数额 7ePqmB<.  
amount of indebtedness 负债款额 PZE
0}>z  
amount of principal of the loan 贷款本金额 mQCeo}7N5  
amount of rates chargeable 应征差饷数额 |B'9\OkP[=  
amount of share capital 股本额 YVYu:}e3)  
amount of sums assured 承保款额 `tHvD=`m.  
amount of variation 变动幅度 -~v|Rt  
amount of vote 拨款数额 
jT8#C=a7  
amount payable 应付款额 X9p.gXF  
amount receivable 应收款额 ^HV>`Pjd}=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :n0vQ5a  
analysis 分析 @6{~05.p  
ancillary risk 附属风险 q#vQv5  
annual account 周年帐目；周年帐目报表；年度决算；年结 xl6,s>ob  
annual accounting date 年结日期 gCioq.  
annual allowance 每年免税额；年积金；年度津贴；年津 3&u&x(  
annual balance 年度余额 o_@4Sl8  
annual disposable income 每年可动用收入 n#q<`}u,
 
annual estimates 周年预算 *pAV2V(!23  
annual fee 年费 :b
z}c48%  
annual general meeting 周年大会 [z9`)VIe  
annual growth rate 年增率；每年增长率 "}pNe"ok  
annual long-term supplement 长期个案每年补助金 |$Xl/)Oq  
annual pensionable emolument 可供计算退休金的年薪 y.WEj?EL  
annual report 年报 FN\E*@>X=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4 !y%O  
annual return 周年报表；周年申报表；每年报税表格 jDy-)2<  
Annual Return Rules 《周年报表规则》 .2%zC & ;  
annual review of consumer prices 每年消费物价回顾 T(f/ ?_%  
annual roll-forward basis 逐年延展方式 Po ZuMF  
annual salary 年薪 ebT:/wu,2  
annual statement 年度报表；年度决算表 =x<ge_Y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {DU`[:SQZg  
annuitant 年金受益人 Qa.<K{m#?  
annuity 年金 EQf[,  
annuity contract 年金合约 9[G[$c  
annuity on human life 人寿年金 [x9KVd ^d  
antecedent debt 先前的债项 <_3b1VhZ  
ante-dated cheque 倒填日期支票 |&FkksNAl\  
anticipated expenditure 预期开支 ]}U*_rM:  
anticipated net profit 预期纯利 JsDpy{q  
anticipated revenue 预期收入 X:6c}p%,!  
anti-inflation measure 反通货膨胀措施 &?q/1vLa  
anti-inflationary stance 反通货膨胀立场 *MJX?  
apparent deficit 表面赤字 W_kHj}dj,p  
apparent financial solvency 表面偿债能力 kPVO?u
O  
apparent partner 表面合伙人 4:|S` jm  
application for personal assessment 个人入息课税申请书 D@Vt^_  
application of fund 资金应用 LG<J;&41~S  
application to release as liquidator and to destruct the books of accounts and documents J@4Bf  
申请免除清盘人职务及毁灭帐簿与文件 xYmxc9)2  
appointed actuary 委任精算师 ,=Mt`aN  
appointed auditor 委任核数师；委任审计师 kO|L bQ@=q  
appointed trustee 委任的受托人 <)u`~$n2  
appointer 委任人 5qr'.m  
apportioned pro rata 按比例分摊 b]x4o#t  
apportionment 分配；分摊 Pb?$t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oJ4AIQjB  
apportionment formula 分摊方程式 /4g1zrU
  
apportionment of estate duty 遗产税的分摊 l y(>8F  
appraisal 估价；评估 AS\F{ !O  
appreciable growth 可观增长 c )G3k/T5  
appreciable impact 显着影响 4WJ.^(  
appreciable increase 可观增长 qMLD)rL  
appreciation 增值；升值 dR"@`  
appreciation against other currencies 相对其他货币升值 d5oI
H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y8o)FVcyNy  
appreciation tax 增值税 Qk,I^1w?7  
appropriation 拨款；拨用；拨付 7cTV?nc  
appropriation account 拨款帐目 w)Q0_2p.  
Appropriation Bill 拨款法案 Ed_N[I   
appropriation-in-aid system 补助拨款办法 hnDBFQ{  
approved assets 核准资产 13@|w1/Z  
approved basket stock 认可一篮子证券 cUA7#1\T=  
approved budget 核准预算 qWOD
s  
approved charitable donation 认可慈善捐款 Z@3i$8  
approved charitable institution 认可慈善机构 .w0s%T,8}^  
approved currency 核准货币；认可货币 cUY`97bn  
approved estimates 核准预算 M7@2^G]p  
approved estimates of expenditure 核准开支预算 8DegN,?  
approved overseas insurer 核准海外保险人 r]b_@hT',  
approved overseas trust company 核准海外信托公司 ~S8*t~  
approved pooled investment fund 核准汇集投资基金 CE/Xfh'44  
approved provident fund scheme 认可公积金计划 mT.u0KUIy  
approved provision 核准拨款 EL(nDv  
approved redeemable share 核准可赎回股份 1IZ3=6  
approved regional stock 认可地区性证券 =~=*&I4Dp  
approved retirement scheme 认可退休金计划 >[_f3;P  
approved subordinated loan 核准附属贷款 3?1`D/  
arbitrage 套戥；套汇；套利 ;i<|9
{;  
arbitrageur 套戥者；套汇者 tE)suU5Y  
arbitrary amount 临时款项 T~Gvp0r}h  
arrangement 措施；安排；协定 U-R6xxPZ  
arrears 欠款 #MRMNL@   
arrears of pay 欠付薪酬 )pq;*~IBI  
arrears of revenue 逾期未收税款；逾期未收的帐项 f' 3q(a<p  
articles of association 组织章程；组织细则；组织章程细则 SV2M+5#;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Of4^?` ^  
ascertainment of profit 确定利润 UE$UR#T'w  
"Asia Clear" “亚洲结算系统” Q0&H#xgt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 cVv;Jn  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v 8$>rwB  
Asian Development Fund [ADF] 亚洲发展基金
)i!o8YB  
Asian dollar bond 亚洲美元债券 YbTxn="_  
Asian dollar market 亚洲美元市场 H;YP8MoQ  
Asian dollar rate 亚洲美元利率 U$_xUG  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~ xft  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >D(RYI  
asked price 沽盘；喊价；索价；卖方报价 rvnT6Ve  
assessable income 应评税入息 xHz[t6;4;  
assessable loss 应评税亏损 gqu?o&>9  
assessable profit 应评税利润 2oNk93D  
assessable value 应评税值 wid;8%m  
assessed profit 估定利润 %F-ZN^R  
assessed value 经评估价值 TWQG591  
assessment 评税；评定；估价；评税单 f!
!V${)X  
assessment number 评税编号；估价编号 X@K-^8  
assessment of additional tax 补加税评税 E0MGRI"me  
assessment of performance 业绩评估；实绩评价 _nbBIaHN{  
Assessor 评税主任 :'~Y  
asset price bubbles 资产价格泡沫 f;1K5Y  
asset-backed securities 具资产保证的证券 @I_8T$N=  
assets accretion 资产增值 r[lF<2&*R  
assets and liabilities 资产与负债 E|6VX4`+  
assets betterment statement 资产递增表；资产改进表 aVK3?y2  
assets lending 实物放款；有抵押贷款 D"ND+*Q[X  
assets of the company passing on the death 死者去世时转移的公司资产 b\-&sM(W"  
assets pledged as security for liabilities 用作负债抵押的资产 E ,|xJjh  
assets portfolio 资产投资组合 )6|yb65ZUX  
assets price 资产价格 S
"OR%  
assets quality 资产质素 rdJ d#S
 
assets realization 资产变现 XT@-$%u  
assets refinancing arrangement 资产再集资安排 Gu2P\I2zx  
assets securitization 资产证券化 [^U#Qj)hL  
assets situated outside Hong Kong 在香港以外地方的资产 d5D$&5Ec  
assets stripping 削减资产；拆卖资产 n&-qaoNl  
assets value 资产值 ?34 e-  
assignee 承让人 iVy7elT;R  
assignment 转让；转让书；转让契 ^OstR`U3  
assignment of interest 权益转让 ;uwRyd  
assignment of letters patent and trade mark 专利证书及商标转让 ;)!Sp:mHX  
assignment of property 物业转让；物业转让书 m6',SY9T  
assignment right 转让权 6y6<JR-V2k  
assignor 转让人 QrYpZZ;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 59O?_F9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Bc6|n :;u  
associate member 附属会员 i1>-QDYnJ  
associated body corporate 相联法人团体 Lz:(6`S  
associated company 相联公司；联属公司 { Fawt:  
associated corporation 相联法团 ,)iKH]lY=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >|twyb  
公认会计师公会〔英国〕 /)4I|"}R0I  
Association of Futures Exchange Brokers 香港期货经纪协会 _g~qu [1  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )*,5"CO  
association of underwriters 承保人组织 k[HAkB \{  
assumption of control 接管 tb$LriN  
assurance 担保；保险；转易；转易书 brdmz}  
assurance of interest 权益的转易 0 0M@  
at 19XX price 按一九ＸＸ年价格计算 `.x Fiyc  
at a discount 按赔价计算；按贴水价格计算；打折扣 A@sZ14+f  
at a premium 按溢价计算；按升水价格计算 |m80]@>  
at call 通知付款；按通知 R +WP0&d'  
at constant market price 按固定市价计算 ,B0_MDA +  
at constant price 按固定价格计算 ^Nmg07_R  
at cost 按成本计算 A` AaTP  
at current market price 按当时市价计算；按现时市价计算 Dg} Ka7H  
at current price 按当时价格计算；按现时价格计算 D,g1<:<  
at factor cost 按要素成本计算；按生产要素成本计算 nSkPM5\TI  
at money-of-the-day price 按付款当日价格计算 qUOKB6
 
at or better 按指定或较佳价位〔买卖指令〕 x}Aw)QCh+r  
at par 按面值计算；平价 /yZQ\{=  
at sight 见票即付 |Tm!VFd  
at the close 按收市盘 DBT&
DS  
at the opening 按开市盘 ^9ePfF)5  
attestation 见证；见证条款 F$hYKT2|  
at-the-money option 平价期权 FxVZ[R  
attorney 受权人；受托代表人 kn>$lTHQ  
attornment 新拥有人承认书 8`fjF/  
attributable profit 可归属利润 -$WYj"  
attributable share value 可归属股份价值 opJMS6%r  
Auckland Stock Exchange 奥克兰证券交易所 hWT[L.>k  
auction 拍卖 sRrzp=D  
auctioneer 拍卖商 9M1d%jT  
audit 审计；核数 "sl1vzRN  
Audit Commission 审计署 7g(F#T?;'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] o4zM)\;F  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 FDv+*sZ  
audit review 帐目审查 ijdXU8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <F.Tx$s  
audited account 审计帐目；经审计的帐目 JGH60|  
audited annual account 经审计的周年帐目 DNj"SF(J  
audited balance sheet 经审计的资产负债表 WN_pd%m  
auditor 核数师；核数主任；审计师 TW9WMId  
auditor's certificate 核数师证明书；审计师证明书 'I /aboDB  
auditor's report 核数师报告；审计师报告 Ce")[<:  
Aussie bond 澳元债券 6'RrQc=q  
austerity budget 紧缩预算 gF5a5T,  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Tp9-niW  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^>N]H>0'S  
Australian Dollar [AUD] 澳元 'qF#<1&  
Australian Options Market 澳大利亚期权市场 `A,g] 1C:  
Australian Securities Commission 澳洲证券事务监察委员会 mBG=jI "xh  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 BYo/57&:  
Australian Stock Exchange 澳大利亚证券交易所 nYa*b=[.  
Austrian Schilling [ATS] 奥地利先令 -atGlu2  
authentication 认证；鉴证 ^+m+zd_  
authority to purchase 委托购买证；委购书 i6 (a@KRY  
authorization 认可；核准；授权；授权书 ZU9c 5/J  
authorization by direction 指示授权 A6pj
Rxg  
authorization by instruction 指令授权 y:vxE8$Q  
authorization by warrant 令状授权 DANw1_X\  
authorization of unit trust 单位信托的认可 `QUy;%+  
authorized agent 指定代理人 Zt&6Ua[Y}  
authorized capital 法定资本 K&U7H:  
authorized clerk 出市员 C$@yG)Pj  
authorized dealer 认可交易商 v^_mFp-}\  
authorized financial institution 认可财务机构 DmBS0NyR7Y  
authorized fund 认可基金 ~35U]s@v  
authorized fund house 获授权的基金公司；认可基金公司 Xe^
Cn R  
authorized institution 认可机构 YTjkPj:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 jOyvDY9\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ii^5\v|C  
authorized insurer 获授权保险人；获认可承保人 .]9c/  
authorized investment 特准投资项目 _C+b]r/E  
authorized person 获授权人 G_dsrpI=N  
authorized representative 获授权代表 Izv+i*(dl  
authorized share capital 法定股本 F|HJH"2*&q  
automated quotation system 自动报价系统 ~(@ E`s&{  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W7\&~IWub  
自动交易系统〔香港期货交易所有限公司〕 ?*oKX  
automatic adjustment mechanism 自动调整机制 !2|=PB' M  
automatic adjustment system 自动调整系统 F5 ]C{  
Automatic Clearing House 自动票据交换所 o8Z[+;  
automatic exchange rates accumulation system 自动化汇率累集系统 d.2mT?`#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _"%B7FK  
automatic teller machine [ATM] 自动柜员机 $DP&a1'g  
autopay 自动转帐 rJo"fx  
available assets 可用资产 S i
nl  
available fiscal reserve 现存财政储备 {q3H5csFq  
available profit 可用利润 !gmH$1w  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 cf7v[ZZ}  
average 平均；平均数；海损 !P$'#5mr  
average basic salary 平均基本薪金 o1/lZm{\~n  
average consumer expenditure 平均消费开支；一般消费开支 ~kCwJ<E  
average cost 平均成本 }BmS)Jq  
average cost of land production 增辟土地平均成本 8v)_6p(<x8  
average daily turnover 平均每日成交额 $) 5Bf3P0  
average daily wage rate 平均每日工资率 JNFIT;L  
average expenditure pattern 平均开支模式 )!Bd6-  
average growth rate 平均增长率 oQ7]=|  
average net fixed assets 固定资产平均净值 k5&bq2)I  
average of relatives 相对价格平均数 ,b$2=JO'f  
average price 平均价格 e\b`n}nC  
average propensity to consume 平均消费倾向；一般消费倾向 ZCg`z
  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;_:Ool,  
average rate 平均率 oR*=|B  
average revenue 平均收入；平均收益 M- 0i7%  
average stock 平均库存；平均存货 #2tCV't  
average yearly rent 平均年租 K+T.o6+  
avoidance of double taxation 避免双重课税 Fn^C{p^  
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 [^~7]2i  
Bfd-:`Jk  
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