一些有用的会计术语(也不知道发的地方对不对)A

A: qDR`)hle  
A share Ａ股；甲类股份 Nqih LUv  
abatement of tax 减税；减扣免税额 jSLNQ  
ABN AMRO Bank N.V. 荷兰银行 `~zY!sK  
above-the-line expenditure 线上项目支出；经常预算支出 GfEg][f  
above-the-line receipt 线上项目收入；经常预算收入 @<$-*,  
ABSA Asia Limited 南非联合亚洲有限公司 ig Mm.1>  
absolute change 绝对数值变更 W2CCLq1
(  
absolute expenditure 实际开支 yH\z+A|  
absolute guideline figure 绝对准则数字 6$"gm$3O]  
absolute interest 绝对权益 K)m\x
zT/  
absolute order of discharge 绝对破产解除令 5r;M61  
absolute profit margin 绝对利润幅度 uWs5+  
absolute value 实值；绝对值 m'|{AjH z6  
absolutely vested interest 绝对既得权益 +b<q4W  
absorbed cost 已吸收成本；已分摊成本 vWbf5?  
absorption 吸收；分摊；合并 W'f{u&<  
absorption rate 吸收率；摊配率；分摊率 u`Ew^-">  
ACB Finance Limited 亚洲商业财务有限公司 oz!;sj{,D  
acceptable form of reciprocity 合理的互惠条件
EZ+_*_9  
acceptable rate 适当利率；适当汇率 }Wxu=b  
acceptance agreement 承兑协议 %G~f>  
acceptance for honour 参加承兑 3*13XQ  
acceptor 承兑人；接受人；受票人 wYTF:Ou^5~  
acceptor for honour 参加承兑人 F<'@T,LVc  
accident insurance 意外保险 ?n$;l-m[  
Accident Insurance Association of Hong Kong 香港意外保险公会 Jf<+VJ>t  
accident insurance scheme 意外保险计划 N%1T>cp0  
accident year basis 意外年度基准 &yFt@g]  
accommodation 通融；贷款 :Oz! M&Ov  
accommodation bill 通融票据；空头票据 `mU'{  
accommodation party 汇票代发人 0QE2e'}}-  
account balance 帐户余额；帐户结余 uj@rv&  
account book 帐簿 1b)^5U ;  
account collected in advance 预收款项 YG<7Zv  
account current book 往来帐簿 9Ra
_[1  
account of after-acquired property 事后取得的财产报告 R:7j`gHJ|9  
account of defaulter 拖欠帐目 $7q'Be@{  
account payable 应付帐款 -\mbrbG9H  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A;~u"g'z&  
account receivable 应收帐款 cwK6$Ax  
account receivable report 应收帐款报表 Og8
:  
account statement 结单；帐单；会计财务报表 !o.l:Mr  
account title 帐户名称；会计科目 8+5-7)  
accountant's report 会计师报告 we6']iaV  
Accountant's Report Rules 会计师报告规则 b<UZDyN~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }]cKOv2  
Accounting Arrangements 《会计安排》 `>^2MHF3LT  
accounting basis 会计基础 )L?JH?$C  
accounting by Official Receiver 破产管理署署长呈交的帐目 T7E9
l  
Accounting Circular 《会计通告》 '2+Rb7V  
accounting class 会计类别 FuEgI8+b  
accounting date 记帐日期；会计结算日期 {}ks[%,_\  
accounting for money 款项核算 /"d5<B`%  
Accounting Officer 会计主任 m7z6c"?lB  
accounting period 会计报告期；会计期 g0-hN%=6  
accounting policy 会计政策；会计方针 _1w?nN'  
accounting practice 会计惯例 <<>?`7N  
accounting principle 会计准则 Q/T\Rr_d  
accounting record 会计记录 Yc+0OBH[  
accounting report 会计报告 [([?+Ouy  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y>zPsc,  
Accounting Society of China 中国会计学会 mZ9+.lm  
accounting statement 会计报表 %;0Llxf"  
accounting system 会计制度；会计系统 /JPyADi  
accounting transaction 会计事项；帐务交易 wTBp=)1)f  
accounting treatment 会计处理 q7-Eu4w  
accounting year 会计年度 u
Q4
WM  
accretion 增值；添加 Z2d,J>-  
accrual 应计项目；应累算数目 $_,?SXM  
accrual basis 应计制；权责发生制 SdF*"]t  
accrual basis accounting 应计制会计；权责发生制会计 so h3d  
accrue 应累算；应计 7[)4k7  
accrued benefit 应累算利益 ,}%+5yH  
accrued charges 应计费用 
2lw0'  
accrued cumulative preference share dividend 应累算的累积优先股股息 (r_xs  
accrued expenses 应累算费用 ,]e!OZ[$m  
accrued interest payable 应付利息；应计未付利息 /M>8
ad  
accrued interest receivable 应收利息；应计未收利息 M~Tq'>Fn  
accrued right 累算权益 <'H^}gQow  
accruing profit 应累算的利润 #&vP(4p  
accumulated fiscal reserve 累积财政储备 xmz83Ll9  
accumulated profit 累积利润；滚存溢利 S[!-M\b  
accumulated reserve 累积储备 VIo %((  
accumulation of surplus income 累积收益盈余 :5?g<@  
acquired assets 既得资产 >U@7xeK  
acquisition 收购；购置；取得 A@^e4\  
acquisition cost 购置成本 B9;dX6c  
acquisition expenses 购置费用 2[i:bksjW  
acquisition of 100% interest 收购全部股权 cPe0o'`[  
acquisition of control 取得控制权 =>".  
acquisition of fixed assets 购置固定资产 (7w`BR9B  
acquisition of shell “买壳” fk%r?K6K  
acquisition price 收购价 ]Auk5M+  
act of God 天灾 aaf\%~  
acting partner 执事合伙人  ajF-T=5  
active market 买卖活跃的市场；交投畅旺的市场；旺市
$<c0Z6f  
active partner 积极参与的合伙人 (xffU%C^  
active trading 交投活跃 _uL{@(  
actual circulation 实际流通 )+2GF0%  
actual cost 实际成本 ?[Xv(60]  
actual expenditure 实际开支；实际支出 j["b*X`8G  
actual income 实际入息；实际收入；实际收益 0ts] iQ7  
actual market 现货市场 R[>fT}Lo  
actual price 现货价；实际价格 !K;\{/8  
actual profit 实际利润 +5(
#~  
actual quotation 实盘；实际价位；实际报价 B5"(NJ;  
actual year basis 按实际年度计算 ^]}UyrOn  
actuals 实货 fw@n[u{~  
actuarial investigation 精算调查
'6*^s&H~  
actuarial principle 精算原则 H8j#rC#&pm  
actuarial report 精算师报告 !gv/jdF  
Actuarial Society of Hong Kong 香港精算学会 #)`N  
actuarial valuation 精算师估值 XiE  
actuary 精算师 der'<Q.U:k  
ad referendum agreement 暂定协议；有待覆核的协定 UCzIOxp}  
ad valorem duty 从价税；按值征税 S0C 7'H%?#  
ad valorem duty system 从价税制 7c|8>zES:E  
ad valorem fee 从价费 gV]]?X&  
ad valorem tariff 从价关税 1t{h)fwi  
additional allowance 额外免税额 e_6VPVa  
additional amount for unexpired risk 未过期风险的额外款额 (i4=}Kn2  
additional assessable profit 补加应评税利润 .XR`iXY  
additional assessment 补加评税 &VtTUy}  
additional commitment 额外承担 Uu xbN-u  
additional commitment vote 额外承担拨款 ,Z*Fo: q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 o|lEF+  
additional dependent parent allowance 供养父母额外免税额 [eI{vH{  
additional provision 额外拨款 Y3G$(+i8  
additional stamp duty 附加印花税 ]MJyBz+k  
additional tax 补加税罚款；补加税款 HIP6L,$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 KWIH5* AM  
adjudged bankrupt 被裁定破产 VA*~RS  
adjudicated bankrupt 裁定破产人 1ipfv-hb6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Hm@+(j(N96  
adjudication of bankruptcy 裁定破产；宣告破产 k4iu`m@^H  
adjudication of insolvency 裁定无力偿还债务 +u;f]p  
adjusted actual 经调整的实数；调整后的实数 CHp`4  
adjusted current assets 经调整的流动资产；调整后的流动资产 YnC7e2  
adjusted figure 经调整的数字；调整后的数额 We3Z#}X  
adjusted liabilities 经调整的负债；调整后的负债 mB&nN+MV  
adjusted loss 经调整的亏损；调整后的亏损 $@kGbf~k  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 +9db1:  
adjusted profit 经调整的利润；调整后的利润 FWqnlK#  
adjusted surplus 经调整的盈余额；调整后的盈余额 7g1"s1~or  
adjusted value 经调整的价值；调整后的价值 cwiHHf>  
adjustment 调整；修订；理算〔保险〕 &!uw;|%  
adjustment centre 调剂中心 Htn'(Q  
adjustment lag 调整过程的时间差距；调整时差 '6Dt@^-PZ  
adjustment mechanism 调整机制 N|pjGgI  
adjustment of loss 亏损调整 S\2QZ[u  
adjustment process 调整过程；调整程序 txM R[o_  
adjustment range 调整幅度 &RQQVki3  
administered exchange rate 受管制汇率 =~
Oi:+L  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "5*n(S{ks  
administration expenses 行政费用 p?S:J`q  
administration fee 手续费；行政费 e R"XXF0u  
administration in bankruptcy 破产管理 K2PV^Y  
administration order 遗产管理令 Q7oJ4rIP  
administrator 管理人；遗产管理人 6v7H?4  
administrator of the estate 遗产管理人 X^mvsY  
admission of debt 债项承认书 cbvK;;  
admission of proof 接纳债权证明 WJvD,VMz  
advance 放贷款项；垫付款项；预支款项；预付款项 jT/S
Z|S  
advance account 暂支帐目；预付款帐户 +!9&E{pmo  
advance compensation 预付补偿金 ^znj
J\  
advance from shareholder 股东垫款 5zXw0_  
advance pending reimbursement 预支以待日后付还 _[}r2,e  
advanced economy 先进经济体系 t]1j4S"pm  
advancement 预付；预付财产 6||zwwk'.  
advances warrant 垫款令 #|'&%n|Z  
advancing 贷出 i-oi?x<u&(  
adverse balance 逆差 KfpDPwP@  
adverse exchange 逆汇 OU+oS,  
advertisement addressed to shareholders 在报章刊登的致股东通告 m[S6pqz  
advice for collection 托收通知书 -'&4No  
advice of drawing 提款通知书；汇票通知书 Ezw(J[).C  
advice of payment 付款通知 x9}D2Ui  
Advisory Committee [Securities and Futures Commission] :<Z*WoEmt  
谘询委员会〔证券及期货事务监察委员会〕 n|`L>@aw,  
Advisory Committee on Diversification 经济多元化谘询委员会 K$_Rno"  
affidavit 誓章；遗产申报誓章 lk8g2H ,  
affidavit of no receipt 述明无收款的誓章 g`~c|bx  
affiliate 联号；联营公司；附属公司 lN94 b3_W  
affiliated company 附属公司；联号；联营公司 f&=y\uP]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 OMG.64DX .  
affordability 负担能力 p-n_ ">7  
African Development Bank [AfDB] 非洲开发银行 .-[uQtyWW  
after-acquired property 事后取得的财产 n\k6UD  
after-hours dealing 市后交易 AD$k`Cj  
after-tax profit 税后盈利；税后利润；税后溢利 R:SFj!W1  
agency agreement 代理协议 "5Oi[w&F5  
agency expenses 代理机构的开支 A-gNfXP,D  
agency fee 代理费 gNr/rp9A$m  
Agency Law 《代理法》 Pnq[r2#]:  
agent 代理人；承销人 ?Pz:H/$  
agent of company 公司代理人 ZM"J5}h  
agent's fee 代理人费；经纪费 z#*M}RR  
aggregate 总计；总数；总体数字 >xu}eWSz  
aggregate amount 总款额；总额 QW :-q(s  
aggregate assets and liabilities 总体资产与负债 ^L}fj$  
aggregate at constant price 按固定价格计算的总体数字 O)C y4[  
aggregate demand 总需求 -.ITcDg  
aggregate gross position 总持仓量 b%>vhj&F  
aggregate limit 总限额 hU=n>g>nx  
aggregate of salaries tax 合计薪俸税 /C"dwh"``  
aggregate performance 总体表现；总体业绩 q)R&npP7  
aggregate supply 总体供应 `[\*1GpAo  
aggregate surplus 总盈余 NyU~8?bp  
aggregate total 整体总额 hPtSY'
_@_  
aggregate value 总值；合计价值 xXQ#?::m  
aggregated basis 合计基准 Q:?]:i/*  
aggregated net chargeable income 合计应课税入息实额 \M^L'Mkj  
aggregation 合并计算；合计；总和 {`fhcEC  
aggregation of incomes of husband and wife 夫妇入息合并计算 1GB$;0 W),  
aggregation of property 财产的总和 krwY_$q  
agio 差价；贴水 =1g
  
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》 q:Gi Qk-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^44AE5TO  
《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》 =KJ
K'1m9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w^N xR,  
《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》 l +RT>jAmK  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J<dr x_gc  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -+4:} sD  
agreement for a settlement 授产协议 ($:s}_<>s  
agreement for assignment 转让协议 dK|6p_  
agreement for sale 售卖协议；买卖协议 ")kE1D%  
agreement for sale and purchase 买卖协议 clK3kBh~&  
agreement for the payment of interest 支付利息协议 C!xqp   
agreement for the repayment of money 还款协议 Z#.J>_u )  
agreement of reinsurance 再保险协议 D%k%kg0,  
Agricultural Bank of China 中国农业银行 vtw{ A}  
air passenger departure tax 飞机乘客离境税 |0YDCMq(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8v)pPJr  
airport tax 机场税 v,w/g|  
alcohol duty 酒精税 'J~{8w,.  
alienation 让与；让渡；转让 C;2!c
 
alimony 生活费；赡养费 O-- "\4  
All Ordinaries Index [AOI] 所有普通股指数 aWhhq@  
all risks 全险；综合险 Dg~r%F
 
All Sales Record for Stock Market 《股票市场成交报告》 e$>.x< Eq  
Allied Capital Resources Limited 新联财务有限公司 %lPAq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _YzItge*  
allocation letter 拨款信件 HHu|X`tc  
allocation of fund 分配款项；预留款项 "R@N}q<*v2  
allocation of profit 利润分配；溢利分配 #W[/N|~wx  
allocation warrant 拨款令 cE[B (e  
allotment 分配；配股 2ILMf?}  
allotment notice 股份配售通知；配股通知 vum6O3  
allotment of shares 股份分配 88~BE ^  
allowable 可获宽免；免税的 Z4NNrA#  
allowable business loss 可扣除的营业亏损 HV'xDy[)  
allowable expenses 可扣税的支出 JSX-iHhW  
allowance 免税额；津贴；备抵；准备金 t4)~A5s  
allowance for debts 债项的免税额 vk\a>};  
allowance for depreciation by wear and tear 耗损折旧免税额 h
nha1 f  
allowance for funeral expenses 殡殓费的免税额 7z!|sPW](b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y$SZqW0!/  
allowance for repairs and outgoings 修葺及支出方面的免税额 ec
Ixiv\  
allowance to debtor 给债务人的津贴 PY=(|2tb4  
alteration of capital 资本更改 |@KW~YlE  
alternate trustee 候补受托人 ZrJAfd\5c  
amalgamation 合并 `.Z MwA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B6&PYMFK?*  
ambit of charges 征税范围；收费范围 mk?&`_X1  
amended valuation 经修订的估值 B[jCe5!w  
American Commodities Exchange 美国商品交易所 oiYI$ql3L  
American Express Bank Limited 美国运通银行 fR<_4L  
American Stock Exchange 美国证券交易所 >?K@zsv}  
amortization 摊销 F VBuCi?W  
amount due from banks 存放银行同业的款项 "O1\]"j  
amount due from banks abroad 存放海外银行同业的款项 27q9zi!Q  
amount due from holding companies 控股公司欠款 R}lS@w1  
amount due from local banks 存放本港银行同业的款项 lN$#lyy  
amount due to banks 银行同业的存款 Dd8*1,  
amount due to banks abroad 海外银行同业的存款 (xw)pR  
amount due to holding companies 控股公司存款 e"HA.t[A  
amount due to local banks 本港银行同业的存款 j4H]HGHv  
amount due to outport banks 外埠银行同业的存款 ]kUF>Wp
 
amount for note issue 发行纸币的款额 BL1$~0  
amount of bond 担保契据的款额 EhDKh\OY5  
amount of consideration 代价款额 .}gGtH,b3  
amount of contribution 供款数额 ihjs%5Jo%  
amount of indebtedness 负债款额 B|E4(,]^  
amount of principal of the loan 贷款本金额 v-u53Fy  
amount of rates chargeable 应征差饷数额 7+wy`xi  
amount of share capital 股本额 /IS_-h7>XS  
amount of sums assured 承保款额 ^g/   
amount of variation 变动幅度 4'JuK{/ A7  
amount of vote 拨款数额 _bB:1l?V  
amount payable 应付款额 [5>f{L!<T<  
amount receivable 应收款额 `tKrTq>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @R%n &  
analysis 分析 vd`;(4i#X  
ancillary risk 附属风险 F|\^O[#R  
annual account 周年帐目；周年帐目报表；年度决算；年结 !}7FC>Cx  
annual accounting date 年结日期 z0[_5Cm/  
annual allowance 每年免税额；年积金；年度津贴；年津 u|prVzm\m  
annual balance 年度余额 m'D_zb
9+  
annual disposable income 每年可动用收入 Y?Ph%i2E  
annual estimates 周年预算 ?HT+| !4p  
annual fee 年费 ';"W0  
annual general meeting 周年大会 %D|p7&  
annual growth rate 年增率；每年增长率  ,r\  
annual long-term supplement 长期个案每年补助金 O ;,BzA-n  
annual pensionable emolument 可供计算退休金的年薪 :%ms6j/B&V  
annual report 年报 D`Cy]j  
Annual Report on the Consumer Price Index 《消费物价指数年报》  YW14X  
annual return 周年报表；周年申报表；每年报税表格 2_/H,  
Annual Return Rules 《周年报表规则》 lXT+OJF  
annual review of consumer prices 每年消费物价回顾 >
z'T"R/  
annual roll-forward basis 逐年延展方式 /` ;rlH*  
annual salary 年薪 ;L*Ku'6Mt  
annual statement 年度报表；年度决算表 ]>9[}'u  
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 >Ut4INV  
annuitant 年金受益人 U/#X,Bi~  
annuity 年金 KgH_-REN  
annuity contract 年金合约 1 $m[#3  
annuity on human life 人寿年金 o8B$6w:_  
antecedent debt 先前的债项 'bQjJRq!  
ante-dated cheque 倒填日期支票 67tB8X  
anticipated expenditure 预期开支 kC_Kb&Q0  
anticipated net profit 预期纯利 7&hhKEA  
anticipated revenue 预期收入 EXF|;@-"  
anti-inflation measure 反通货膨胀措施 W>_K+:t  
anti-inflationary stance 反通货膨胀立场 Hhzi(<e^  
apparent deficit 表面赤字 ixvF`S9  
apparent financial solvency 表面偿债能力 6"oG bte  
apparent partner 表面合伙人 <eh<4_<qF  
application for personal assessment 个人入息课税申请书 eqY8;/  
application of fund 资金应用 0Yk$f1g  
application to release as liquidator and to destruct the books of accounts and documents (rieg F  
申请免除清盘人职务及毁灭帐簿与文件 ^KF%Z2:$  
appointed actuary 委任精算师 @$7'{*  
appointed auditor 委任核数师；委任审计师 tqFE>ojlI  
appointed trustee 委任的受托人 Op_(10|  
appointer 委任人 3/{,}F$  
apportioned pro rata 按比例分摊 TpGnSD  
apportionment 分配；分摊 6/dP)"a('  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WHy r;m3)  
apportionment formula 分摊方程式 3j6Am{9  
apportionment of estate duty 遗产税的分摊 u|+Dqe`  
appraisal 估价；评估 #rI4\K  
appreciable growth 可观增长 )p`zN=t
 
appreciable impact 显着影响 t"$#KP<  
appreciable increase 可观增长 ^Q#g-"
b  
appreciation 增值；升值 MqAN~<l [  
appreciation against other currencies 相对其他货币升值 'PvOOhm,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6n?0MMtR  
appreciation tax 增值税 3E-dhSz:i  
appropriation 拨款；拨用；拨付 3P*[!KI  
appropriation account 拨款帐目 df)S}}#H  
Appropriation Bill 拨款法案 
3Viz0I<%  
appropriation-in-aid system 补助拨款办法 0: N
w8J  
approved assets 核准资产 @@z5v bs'{  
approved basket stock 认可一篮子证券 &?H`MCvt  
approved budget 核准预算 adtgNwg  
approved charitable donation 认可慈善捐款 %BwvA_T'Q  
approved charitable institution 认可慈善机构 M nnVk=  
approved currency 核准货币；认可货币 WkMB  
approved estimates 核准预算 P_.zp5>  
approved estimates of expenditure 核准开支预算 {O!B8a   
approved overseas insurer 核准海外保险人 4*&2D-8<K  
approved overseas trust company 核准海外信托公司 3rj7]:Vr  
approved pooled investment fund 核准汇集投资基金 7Tc^}Q  
approved provident fund scheme 认可公积金计划 cz41<SFL
 
approved provision 核准拨款 MMy\u) 4  
approved redeemable share 核准可赎回股份 !y&<IT(\4  
approved regional stock 认可地区性证券 ++!'6!l  
approved retirement scheme 认可退休金计划 0i>>CvAl}  
approved subordinated loan 核准附属贷款 V4ybrUWK  
arbitrage 套戥；套汇；套利 or`D-x)+@  
arbitrageur 套戥者；套汇者 V`4/oM`  
arbitrary amount 临时款项 Gm[XnUR7V  
arrangement 措施；安排；协定 6Qn};tbnD  
arrears 欠款 ?s@=DDB\u  
arrears of pay 欠付薪酬 bo-lT-I  
arrears of revenue 逾期未收税款；逾期未收的帐项 |Sv}/P-  
articles of association 组织章程；组织细则；组织章程细则 `hDH7u!U.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #2dH2k\F  
ascertainment of profit 确定利润 .k"unclT0  
"Asia Clear" “亚洲结算系统” ,: Ij@u>)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6Zx)L|B  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 97pfMk1_  
Asian Development Fund [ADF] 亚洲发展基金 QT4&Ix,4T1  
Asian dollar bond 亚洲美元债券 sdBB(  
Asian dollar market 亚洲美元市场 x3l~kZ(  
Asian dollar rate 亚洲美元利率 qm6X5T  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 KjK-#F,@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 iBk1QRdn  
asked price 沽盘；喊价；索价；卖方报价 C ~Doj  
assessable income 应评税入息 VQI[J  
assessable loss 应评税亏损 (H;,E-
 
assessable profit 应评税利润 PQrc#dfc|  
assessable value 应评税值 "XLFw;o  
assessed profit 估定利润 O$7r)B6Cs  
assessed value 经评估价值 VKcVwq  
assessment 评税；评定；估价；评税单 1nR\m+{  
assessment number 评税编号；估价编号 )C$pjjo/`  
assessment of additional tax 补加税评税 l
^2m7 7)  
assessment of performance 业绩评估；实绩评价 v+~O\v5Q  
Assessor 评税主任 "I QM4:  
asset price bubbles 资产价格泡沫 x~E\zw  
asset-backed securities 具资产保证的证券 ! Q8y]9O  
assets accretion 资产增值 L5wR4Ue)  
assets and liabilities 资产与负债 P@0J!  
assets betterment statement 资产递增表；资产改进表 ?&D.b$  
assets lending 实物放款；有抵押贷款 pHKc9VC  
assets of the company passing on the death 死者去世时转移的公司资产 hm0MO,i"  
assets pledged as security for liabilities 用作负债抵押的资产 ~{ucr#]C  
assets portfolio 资产投资组合 D%=j@  
assets price 资产价格 6J <.i  
assets quality 资产质素 ZU;nXqjc  
assets realization 资产变现 K?Jo"oy7  
assets refinancing arrangement 资产再集资安排 Ry40:;MYN  
assets securitization 资产证券化 jt0f*eYE8  
assets situated outside Hong Kong 在香港以外地方的资产 Pp.]/;  
assets stripping 削减资产；拆卖资产 "}2I0tM  
assets value 资产值 Q>I7.c-M|  
assignee 承让人 z,RjQTd  
assignment 转让；转让书；转让契 CQs,G8\/  
assignment of interest 权益转让 p@eW*tE  
assignment of letters patent and trade mark 专利证书及商标转让 w&*oWI$i  
assignment of property 物业转让；物业转让书 eMtQa;Lc9o  
assignment right 转让权 #i=m%>zjN  
assignor 转让人 i)(-Ad_  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 HfEl TC:3f  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =vsvx{o?  
associate member 附属会员 a>&dAo}  
associated body corporate 相联法人团体 Zd]ua_)I%[  
associated company 相联公司；联属公司 M63t4; 0A  
associated corporation 相联法团 )O8w'4P5  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -0+h&CO  
公认会计师公会〔英国〕 lL,0IfC,  
Association of Futures Exchange Brokers 香港期货经纪协会 I7+yu>  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Nv=&gOy=  
association of underwriters 承保人组织 7w}]9wCN?  
assumption of control 接管 L-
Mf{z  
assurance 担保；保险；转易；转易书 ri49r*_1  
assurance of interest 权益的转易 l)f 2T@bHl  
at 19XX price 按一九ＸＸ年价格计算 bZ}T;!U?I  
at a discount 按赔价计算；按贴水价格计算；打折扣 w3M F62:  
at a premium 按溢价计算；按升水价格计算 h#Z~x  
at call 通知付款；按通知 cvC 7#i[G  
at constant market price 按固定市价计算 @[#)zO  
at constant price 按固定价格计算 
t')%;N  
at cost 按成本计算 >VJ"e`  
at current market price 按当时市价计算；按现时市价计算 QO %;%p*  
at current price 按当时价格计算；按现时价格计算 ,L; y>::1  
at factor cost 按要素成本计算；按生产要素成本计算 nnTiu,2R  
at money-of-the-day price 按付款当日价格计算 A3|X`X  
at or better 按指定或较佳价位〔买卖指令〕 qmtH0I7)  
at par 按面值计算；平价 Y?%=6S  
at sight 见票即付 2]Ei4%jo  
at the close 按收市盘 $U'*}S  
at the opening 按开市盘 VuuF _y;  
attestation 见证；见证条款 cA~bH 6  
at-the-money option 平价期权 {6mFI1;q  
attorney 受权人；受托代表人 @DKph!cr  
attornment 新拥有人承认书 hLaQ[9  
attributable profit 可归属利润 F#z1 sl'  
attributable share value 可归属股份价值 Fnuheb'&m  
Auckland Stock Exchange 奥克兰证券交易所 #'I<q  
auction 拍卖 >vDi,qmZ  
auctioneer 拍卖商 ctR^"'u  
audit 审计；核数 7)BK&kpVr  
Audit Commission 审计署 c1<jY~U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ,uZz?7mO  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 d~y]7h|  
audit review 帐目审查 26MoYO!k  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 j rg B56LL  
audited account 审计帐目；经审计的帐目 OpmPw4?}  
audited annual account 经审计的周年帐目 OG^#e+  
audited balance sheet 经审计的资产负债表 K<v:RbU|[1  
auditor 核数师；核数主任；审计师 T+>W(w i  
auditor's certificate 核数师证明书；审计师证明书 @Py?.H  
auditor's report 核数师报告；审计师报告 juMHc$d17  
Aussie bond 澳元债券 "5"{~3Gw^  
austerity budget 紧缩预算 HBZtg  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4 ;^  
Australia All Ordinaries Index 澳洲所有普通股票指数 h5lngw  
Australian Dollar [AUD] 澳元 #KDN  
Australian Options Market 澳大利亚期权市场 tdNAR|  
Australian Securities Commission 澳洲证券事务监察委员会 TlC?
?#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5:T}C@  
Australian Stock Exchange 澳大利亚证券交易所 
GK{~n  
Austrian Schilling [ATS] 奥地利先令 1_>w|6;e  
authentication 认证；鉴证 7|<-rjz^  
authority to purchase 委托购买证；委购书 o),@I#fM  
authorization 认可；核准；授权；授权书 X(Lz&fkd  
authorization by direction 指示授权 1%7zCM0s  
authorization by instruction 指令授权 vAtR\Vh  
authorization by warrant 令状授权 Er|j\(jM  
authorization of unit trust 单位信托的认可 >iI_bcqF  
authorized agent 指定代理人 kZ=yb-~  
authorized capital 法定资本 K*5Ij]j&  
authorized clerk 出市员 Wv30;7~  
authorized dealer 认可交易商 c#a>> V  
authorized financial institution 认可财务机构 (]$&.gE.F  
authorized fund 认可基金 Fyc":{Jd  
authorized fund house 获授权的基金公司；认可基金公司 A s8IjGNs{  
authorized institution 认可机构 '&Tz8.jp~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nM`pnR_  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 uk3PoB^>  
authorized insurer 获授权保险人；获认可承保人 |%j7Es  
authorized investment 特准投资项目 jsq|K=x,  
authorized person 获授权人 lN7YU-ygz  
authorized representative 获授权代表 }sM_^&e4X  
authorized share capital 法定股本 >~uKkQ_p  
automated quotation system 自动报价系统 ! ~+mf^D  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O>IG7Ujl  
自动交易系统〔香港期货交易所有限公司〕 "Jg* /F  
automatic adjustment mechanism 自动调整机制 d
V3R)  
automatic adjustment system 自动调整系统 T5aeO^x  
Automatic Clearing House 自动票据交换所 "MDy0Tj8EN  
automatic exchange rates accumulation system 自动化汇率累集系统 JR|P
]}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 LGWQBEXw  
automatic teller machine [ATM] 自动柜员机 T/q*k)IoR  
autopay 自动转帐 &_3o1<  
available assets 可用资产 Bb7Vf7>  
available fiscal reserve 现存财政储备 gh%Q9Ni-  
available profit 可用利润 T8Ye+eP}  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 q]v{o8:U  
average 平均；平均数；海损 :Y4G^i  
average basic salary 平均基本薪金 qR^+K@*|  
average consumer expenditure 平均消费开支；一般消费开支 C`\yc_b9Pf  
average cost 平均成本 -IL' (vx  
average cost of land production 增辟土地平均成本 {%z
5^o1)  
average daily turnover 平均每日成交额 7/bF04~%  
average daily wage rate 平均每日工资率 I}\`l+  
average expenditure pattern 平均开支模式 cLIeo{H  
average growth rate 平均增长率 _ Uv3glK  
average net fixed assets 固定资产平均净值 ^NrC8,p  
average of relatives 相对价格平均数 LF!S`|FF  
average price 平均价格 MYUL y2)  
average propensity to consume 平均消费倾向；一般消费倾向 muKjeg'b  
average propensity to save 平均储蓄倾向；一般储蓄倾向 (~^KXJ{->  
average rate 平均率 7+m.:~H3}  
average revenue 平均收入；平均收益 Jg@eGs\*  
average stock 平均库存；平均存货 ORt)sn&~d  
average yearly rent 平均年租 U-#vssJhk  
avoidance of double taxation 避免双重课税 ]u%Y8kBe  
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 kQ.3J.Q5  
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