一些有用的会计术语(也不知道发的地方对不对)A

A: L54]l^ls>  
A share Ａ股；甲类股份 Z(XohWe2  
abatement of tax 减税；减扣免税额 3 "iBcsLn  
ABN AMRO Bank N.V. 荷兰银行 "AP$)xM-:  
above-the-line expenditure 线上项目支出；经常预算支出 )Dp0swJ  
above-the-line receipt 线上项目收入；经常预算收入 B@U'7`v  
ABSA Asia Limited 南非联合亚洲有限公司 q BIekQT  
absolute change 绝对数值变更 \n`/?\r.z  
absolute expenditure 实际开支 S Rk%BJ? ~  
absolute guideline figure 绝对准则数字 DL<;qhte  
absolute interest 绝对权益 ,{;*b v  
absolute order of discharge 绝对破产解除令 UM/!dt}DnF  
absolute profit margin 绝对利润幅度 {;N2 &S o  
absolute value 实值；绝对值 6e8 gFQ"w2  
absolutely vested interest 绝对既得权益 .DI?-=p|_#  
absorbed cost 已吸收成本；已分摊成本 TlowEh8r  
absorption 吸收；分摊；合并 &1Cs'  
absorption rate 吸收率；摊配率；分摊率 R nwFxFIQ  
ACB Finance Limited 亚洲商业财务有限公司 &f}w&k2yj  
acceptable form of reciprocity 合理的互惠条件 n@L@pgo%~  
acceptable rate 适当利率；适当汇率 U\u07^h[  
acceptance agreement 承兑协议 snWe&-  
acceptance for honour 参加承兑 tpblm|sW  
acceptor 承兑人；接受人；受票人 %fnG v\uI  
acceptor for honour 参加承兑人 Y1ks'=c>  
accident insurance 意外保险 SpImd IpD  
Accident Insurance Association of Hong Kong 香港意外保险公会 jfi
Uf1Mj  
accident insurance scheme 意外保险计划 B 6z 'Q  
accident year basis 意外年度基准 /Kh,  
accommodation 通融；贷款 0'HQ=pP  
accommodation bill 通融票据；空头票据 ah%Ws#&  
accommodation party 汇票代发人 %E5b}E#  
account balance 帐户余额；帐户结余 16>D?;2o(  
account book 帐簿 P2@Z7DhQ  
account collected in advance 预收款项 ^|SiqE  
account current book 往来帐簿 2]<.m]  
account of after-acquired property 事后取得的财产报告 51u\am'T  
account of defaulter 拖欠帐目 @dUN3,}  
account payable 应付帐款 ?5jLN&A3 G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1BEs> Sm  
account receivable 应收帐款 '$c9S[  
account receivable report 应收帐款报表 r6nnRN/S=  
account statement 结单；帐单；会计财务报表 :w-:B^VB  
account title 帐户名称；会计科目 $}.+}'7$  
accountant's report 会计师报告 1+gFfKq  
Accountant's Report Rules 会计师报告规则 |;7mDhj=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b8_F2  
Accounting Arrangements 《会计安排》 ;*$e8y2  
accounting basis 会计基础 Jt[,V*:#  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y!8FW|  
Accounting Circular 《会计通告》 yIcTc  
accounting class 会计类别 c6
lCF &  
accounting date 记帐日期；会计结算日期 [_n
Oo`  
accounting for money 款项核算 `KN>0R2k  
Accounting Officer 会计主任 O5aXa_A_u  
accounting period 会计报告期；会计期 MI'"Xzp{s  
accounting policy 会计政策；会计方针 4=ovm[  
accounting practice 会计惯例 C[}UQod0  
accounting principle 会计准则 j!w{  
accounting record 会计记录 Gx8
!AmeX  
accounting report 会计报告 y|)VNnWM  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .$H"j>  
Accounting Society of China 中国会计学会 ,<* I5:  
accounting statement 会计报表 n0!2-Q5U)h  
accounting system 会计制度；会计系统 f@$W5*j  
accounting transaction 会计事项；帐务交易 YrJUs]A  
accounting treatment 会计处理 !:m.-TE  
accounting year 会计年度 aG83@ABx  
accretion 增值；添加 "a=Hr4C*r  
accrual 应计项目；应累算数目 )AxD|A  
accrual basis 应计制；权责发生制 I/XSW#  
accrual basis accounting 应计制会计；权责发生制会计 p
20JUzy  
accrue 应累算；应计
v7SYWO#  
accrued benefit 应累算利益 1*yxSU@uY  
accrued charges 应计费用 n|{#5#  
accrued cumulative preference share dividend 应累算的累积优先股股息 SDC'S]{ew  
accrued expenses 应累算费用 [
{Jo(X  
accrued interest payable 应付利息；应计未付利息 :-5[0Mx=  
accrued interest receivable 应收利息；应计未收利息 TIxOMYy  
accrued right 累算权益 I`_I^C3  
accruing profit 应累算的利润 rVqQo`K\  
accumulated fiscal reserve 累积财政储备 j<P;:  
accumulated profit 累积利润；滚存溢利 l'/`2Y1  
accumulated reserve 累积储备 *V%"q|L8  
accumulation of surplus income 累积收益盈余 (jA5`4>u  
acquired assets 既得资产 L2,2Sn*4i  
acquisition 收购；购置；取得 `!/[9Y#Hp  
acquisition cost 购置成本 }L)[>  
acquisition expenses 购置费用 GTM0Qvf?  
acquisition of 100% interest 收购全部股权 u\Ylo.)b  
acquisition of control 取得控制权 L FkDb}  
acquisition of fixed assets 购置固定资产 vMB61 |O  
acquisition of shell “买壳” aZ4?!JW.  
acquisition price 收购价 kqm(D#  
act of God 天灾 aTTkj\4  
acting partner 执事合伙人 RARA_tii  
active market 买卖活跃的市场；交投畅旺的市场；旺市 VaY#_80$s  
active partner 积极参与的合伙人 k9f|R*LM  
active trading 交投活跃 >]pZ;e$  
actual circulation 实际流通 |67Jw2  
actual cost 实际成本 gDVsi  
actual expenditure 实际开支；实际支出 N.vWZ7l8  
actual income 实际入息；实际收入；实际收益 DPjs?M<  
actual market 现货市场 Lo%vG{yTr  
actual price 现货价；实际价格 -dixiJ
=  
actual profit 实际利润 U8Zb&6  
actual quotation 实盘；实际价位；实际报价 gns}%\,  
actual year basis 按实际年度计算 Rey+3*zUb  
actuals 实货 $j.;$~F  
actuarial investigation 精算调查 _i}b]xfM  
actuarial principle 精算原则 tkT,M,]?9  
actuarial report 精算师报告 O{_t*sO9q*  
Actuarial Society of Hong Kong 香港精算学会 vt{[_L(h  
actuarial valuation 精算师估值 8Y.qP"
s  
actuary 精算师 v*?8:>:}  
ad referendum agreement 暂定协议；有待覆核的协定 JFVx&  
ad valorem duty 从价税；按值征税 v?O
VhV  
ad valorem duty system 从价税制 lG\uJxV  
ad valorem fee 从价费 'RV96lX<  
ad valorem tariff 从价关税 =S`h/fru  
additional allowance 额外免税额 3e&+[j  
additional amount for unexpired risk 未过期风险的额外款额 <rj'xv  
additional assessable profit 补加应评税利润 7DJEx~"!2-  
additional assessment 补加评税 <Z:FY|'s  
additional commitment 额外承担 B=TUZ)  
additional commitment vote 额外承担拨款 oI{.{]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 XnZ$%?$  
additional dependent parent allowance 供养父母额外免税额 x<gmDy*  
additional provision 额外拨款 yws'}{8  
additional stamp duty 附加印花税 <E4(KE  
additional tax 补加税罚款；补加税款 Tse#{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 GIM/T4!)  
adjudged bankrupt 被裁定破产 UHZ&7jfl  
adjudicated bankrupt 裁定破产人 5_aj]"x  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +PjTT6  
adjudication of bankruptcy 裁定破产；宣告破产 QQS*r}>  
adjudication of insolvency 裁定无力偿还债务 YWK0.F,8a  
adjusted actual 经调整的实数；调整后的实数 `/PBZnj  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;[}OZt  
adjusted figure 经调整的数字；调整后的数额 miaH,hm  
adjusted liabilities 经调整的负债；调整后的负债 \Nt 5TG_  
adjusted loss 经调整的亏损；调整后的亏损 y>y2,x+[  
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 ?Ts]zO%%Z  
adjusted profit 经调整的利润；调整后的利润 T;92M}\  
adjusted surplus 经调整的盈余额；调整后的盈余额 uaF-3  
adjusted value 经调整的价值；调整后的价值 K<e #y!  
adjustment 调整；修订；理算〔保险〕 yMz#e0k  
adjustment centre 调剂中心 R%WY!I8C  
adjustment lag 调整过程的时间差距；调整时差 fWmc$r5n](  
adjustment mechanism 调整机制 }#FV{C]  
adjustment of loss 亏损调整 wuH*a3(  
adjustment process 调整过程；调整程序 wHj1+W  
adjustment range 调整幅度 $&as5z8  
administered exchange rate 受管制汇率 o1ZVEvp  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %^@l5h.lqB  
administration expenses 行政费用 ^YLC{V  
administration fee 手续费；行政费 5v)^4( )  
administration in bankruptcy 破产管理 ,%TBW,>  
administration order 遗产管理令 r >'tE7W9  
administrator 管理人；遗产管理人 o}v<~v(  
administrator of the estate 遗产管理人 ~#sD2b`0  
admission of debt 债项承认书 U3{<+vSR`  
admission of proof 接纳债权证明 Z<i}XCE  
advance 放贷款项；垫付款项；预支款项；预付款项 Mp`$1Ksn  
advance account 暂支帐目；预付款帐户 {$z54nvw$  
advance compensation 预付补偿金 ,p d-hu  
advance from shareholder 股东垫款 A3
a//e  
advance pending reimbursement 预支以待日后付还 i!%bz  
advanced economy 先进经济体系 uvbVb"\"Yk  
advancement 预付；预付财产 $xWwI(SaB  
advances warrant 垫款令 eL}w{Hlk T  
advancing 贷出 /*qRbN  
adverse balance 逆差 Mk}T  
adverse exchange 逆汇 7%Y`j/  
advertisement addressed to shareholders 在报章刊登的致股东通告 +-j-)WU?,  
advice for collection 托收通知书 [Arf!W-QG  
advice of drawing 提款通知书；汇票通知书 &>zH.6%$  
advice of payment 付款通知 YCbvCw$Ob  
Advisory Committee [Securities and Futures Commission] |fgUW.  
谘询委员会〔证券及期货事务监察委员会〕 \_`qon$9  
Advisory Committee on Diversification 经济多元化谘询委员会 )%K<pIk  
affidavit 誓章；遗产申报誓章 !zX()V  
affidavit of no receipt 述明无收款的誓章 #hxYB  
affiliate 联号；联营公司；附属公司 5skN'*oG  
affiliated company 附属公司；联号；联营公司 9-;-jnDy   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4aS}b3=n  
affordability 负担能力 Z\nDR
|3  
African Development Bank [AfDB] 非洲开发银行 A9.TRKb=8  
after-acquired property 事后取得的财产 vha9,5_  
after-hours dealing 市后交易 xsH1)  
after-tax profit 税后盈利；税后利润；税后溢利 #dZs[R7h  
agency agreement 代理协议 1C<cwd;9  
agency expenses 代理机构的开支 Te-p0x?G.  
agency fee 代理费 n5$#M  
Agency Law 《代理法》 L!
cOg8Z  
agent 代理人；承销人 +Uq|Yh'Q  
agent of company 公司代理人 6$R9Y.s>Z  
agent's fee 代理人费；经纪费 =-2~>B  
aggregate 总计；总数；总体数字 S~Gse+*  
aggregate amount 总款额；总额 FH=2,"A  
aggregate assets and liabilities 总体资产与负债 CPOHqK`k  
aggregate at constant price 按固定价格计算的总体数字
XQy`5iv  
aggregate demand 总需求 zV&l^.  
aggregate gross position 总持仓量 J~2SGXH)^?  
aggregate limit 总限额 9hA`I tS  
aggregate of salaries tax 合计薪俸税 gK rUv0&F  
aggregate performance 总体表现；总体业绩 = QBvU)Ki  
aggregate supply 总体供应 n~ *|JJ*`  
aggregate surplus 总盈余 nQiZ6[L  
aggregate total 整体总额 ?8-Am[xH  
aggregate value 总值；合计价值 ;M3%t=KV  
aggregated basis 合计基准 WWu
nS|B!  
aggregated net chargeable income 合计应课税入息实额 `dZ|Ko%k  
aggregation 合并计算；合计；总和 .TGw+E1k  
aggregation of incomes of husband and wife 夫妇入息合并计算 h$02#(RHJ  
aggregation of property 财产的总和 )=5&Q  
agio 差价；贴水 Pu3oQDldV  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 \4N8-GwZQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment RrMEDMhk6  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 nJ;^Sz17Q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment sM-,95H  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 VhO%4[Jl  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment l!tR
<$|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 296}L
W  
agreement for a settlement 授产协议 sy
cAAmH<  
agreement for assignment 转让协议 &&
&-P\3  
agreement for sale 售卖协议；买卖协议 4,)9@-|0R  
agreement for sale and purchase 买卖协议 1$&@wG  
agreement for the payment of interest 支付利息协议 L_Ok?9$  
agreement for the repayment of money 还款协议 4'O,xC  
agreement of reinsurance 再保险协议 ?9~^QRLT  
Agricultural Bank of China 中国农业银行 u}5CzV`  
air passenger departure tax 飞机乘客离境税 Xq135/d  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 cwmS4^zt8  
airport tax 机场税 ~XOmxz0  
alcohol duty 酒精税 v #+ECx
 
alienation 让与；让渡；转让 tA
v3+  
alimony 生活费；赡养费 aZmN(AJ8v  
All Ordinaries Index [AOI] 所有普通股指数 8<L{\$3HP|  
all risks 全险；综合险 L2XhrLK.|  
All Sales Record for Stock Market 《股票市场成交报告》 n\"6ol}>E  
Allied Capital Resources Limited 新联财务有限公司 c~R'`Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Xd(^7~i  
allocation letter 拨款信件 RDdnOzx  
allocation of fund 分配款项；预留款项 Ev7.!  
allocation of profit 利润分配；溢利分配 ,\M77V  
allocation warrant 拨款令 
Y^+x<  
allotment 分配；配股 K0gQr.J53  
allotment notice 股份配售通知；配股通知 ]X6<yzu&+l  
allotment of shares 股份分配 p\&O;48=   
allowable 可获宽免；免税的 4LTm&+(5  
allowable business loss 可扣除的营业亏损 %,T*[d&i  
allowable expenses 可扣税的支出 B\Nbt!Ps  
allowance 免税额；津贴；备抵；准备金 '7?Y+R@|L  
allowance for debts 债项的免税额 x%EGxs;>^  
allowance for depreciation by wear and tear 耗损折旧免税额 vJ&_-CX   
allowance for funeral expenses 殡殓费的免税额 4}H+hk8-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (ghI$oH  
allowance for repairs and outgoings 修葺及支出方面的免税额 Lwl1ta-  
allowance to debtor 给债务人的津贴 RcYUO*  
alteration of capital 资本更改 Rl ]x:  
alternate trustee 候补受托人 IJ Jp5[w  
amalgamation 合并
^+>*Y=fl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cB uuq  
ambit of charges 征税范围；收费范围 @ VWED  
amended valuation 经修订的估值 w ,j*I7V  
American Commodities Exchange 美国商品交易所 mh3S?Uc  
American Express Bank Limited 美国运通银行 \bARp z?a  
American Stock Exchange 美国证券交易所 `DYhGk  
amortization 摊销 FOk&z!xYKd  
amount due from banks 存放银行同业的款项 Pxr/*X  
amount due from banks abroad 存放海外银行同业的款项 >PA*L(Dh%  
amount due from holding companies 控股公司欠款 b?}mQ!  
amount due from local banks 存放本港银行同业的款项 0+CcNY9  
amount due to banks 银行同业的存款 NH/A`Wm  
amount due to banks abroad 海外银行同业的存款 Tx.N#,T|  
amount due to holding companies 控股公司存款 }t^wa\  
amount due to local banks 本港银行同业的存款 Py;5z  
amount due to outport banks 外埠银行同业的存款 6}6Q:V|  
amount for note issue 发行纸币的款额 Q a (Sb  
amount of bond 担保契据的款额 +?*;#=q  
amount of consideration 代价款额 cACIy yQ  
amount of contribution 供款数额 KL_/f   
amount of indebtedness 负债款额 !yd B,S  
amount of principal of the loan 贷款本金额 R #wZW&N  
amount of rates chargeable 应征差饷数额 ,j_js8r  
amount of share capital 股本额 E;a,].  
amount of sums assured 承保款额 T~E;@weR  
amount of variation 变动幅度 m!xv
WqY+  
amount of vote 拨款数额 s;vt2>;q+e  
amount payable 应付款额 Ih.+-!w  
amount receivable 应收款额 AX v q
~XE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uyYV_Q0~;  
analysis 分析 Qf~>5(,h  
ancillary risk 附属风险 M{jXo%C  
annual account 周年帐目；周年帐目报表；年度决算；年结 uMQI Aapb  
annual accounting date 年结日期 L3%frIUd  
annual allowance 每年免税额；年积金；年度津贴；年津 {xZY4b2  
annual balance 年度余额 a
&%aads  
annual disposable income 每年可动用收入 ~0p8joOH  
annual estimates 周年预算 ?,pwYT0g  
annual fee 年费 q=X<QhK  
annual general meeting 周年大会 "KIY+7@S}  
annual growth rate 年增率；每年增长率 hju^x8 ,=m  
annual long-term supplement 长期个案每年补助金 v
Fk@  
annual pensionable emolument 可供计算退休金的年薪 lAN&d;NU6Z  
annual report 年报 > Z+*tq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9Vt ^q%DC  
annual return 周年报表；周年申报表；每年报税表格 3'uXU<W!  
Annual Return Rules 《周年报表规则》 pbx*Y`v  
annual review of consumer prices 每年消费物价回顾 pq) =  
annual roll-forward basis 逐年延展方式 .) Ej#mk  
annual salary 年薪 =2 HY]H  
annual statement 年度报表；年度决算表 ,?8a3%  
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 T
Q(q[:>  
annuitant 年金受益人 zQ=b|p]|W  
annuity 年金 (,I:m[0  
annuity contract 年金合约
21v--wZ  
annuity on human life 人寿年金 4!/QB6   
antecedent debt 先前的债项 76w[X=Fv  
ante-dated cheque 倒填日期支票 TDo)8+.2z  
anticipated expenditure 预期开支 )h]+cGM  
anticipated net profit 预期纯利 7z;2J;u`n  
anticipated revenue 预期收入 <W0(!<U  
anti-inflation measure 反通货膨胀措施 q9
vND[BQ  
anti-inflationary stance 反通货膨胀立场 ClKWf\(ii6  
apparent deficit 表面赤字 J
q0sZ0j  
apparent financial solvency 表面偿债能力 #f#6u2nF\  
apparent partner 表面合伙人 3 `_/h' ~  
application for personal assessment 个人入息课税申请书 Xe);LhDC  
application of fund 资金应用 1J!v;Y\\  
application to release as liquidator and to destruct the books of accounts and documents LLgw1 @-D  
申请免除清盘人职务及毁灭帐簿与文件 B!+c74  
appointed actuary 委任精算师 9Kd=GL_  
appointed auditor 委任核数师；委任审计师 8ae`V!5  
appointed trustee 委任的受托人 c[-N A  
appointer 委任人 7rdmj[vu  
apportioned pro rata 按比例分摊 AOg'4  
apportionment 分配；分摊 &| (K#|^@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p6j-8ggL  
apportionment formula 分摊方程式 ;T
^s&/>E  
apportionment of estate duty 遗产税的分摊 ={BC0,  
appraisal 估价；评估 b:S$oE  
appreciable growth 可观增长 9?\cm}^?  
appreciable impact 显着影响 hrKeOwKHU  
appreciable increase 可观增长 8
]#FvgX  
appreciation 增值；升值 ('7?"npd  
appreciation against other currencies 相对其他货币升值 "
bej#'M#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +<\LY(o  
appreciation tax 增值税 8[@,i|kgg0  
appropriation 拨款；拨用；拨付 P*"c!Dn  
appropriation account 拨款帐目 11l=zv  
Appropriation Bill 拨款法案 j/TnKO  
appropriation-in-aid system 补助拨款办法 51ViJdZ  
approved assets 核准资产 |cC3L09  
approved basket stock 认可一篮子证券 o+|>D&CW%  
approved budget 核准预算 {qw'gJmX  
approved charitable donation 认可慈善捐款 }Q`+hJ0  
approved charitable institution 认可慈善机构 [x)T2sA  
approved currency 核准货币；认可货币 nq_$!aB_K  
approved estimates 核准预算 9fX0?POG  
approved estimates of expenditure 核准开支预算 ZRjM^ d;  
approved overseas insurer 核准海外保险人 +k6` tl~*  
approved overseas trust company 核准海外信托公司  C O6}D  
approved pooled investment fund 核准汇集投资基金 zYaFbNi  
approved provident fund scheme 认可公积金计划 Qb^{
`  
approved provision 核准拨款 O]XRalkEM  
approved redeemable share 核准可赎回股份 sNx_9pJs4  
approved regional stock 认可地区性证券 W7!Rf7TK  
approved retirement scheme 认可退休金计划 807+|Ol[  
approved subordinated loan 核准附属贷款 I q|'#hs  
arbitrage 套戥；套汇；套利 ,9y6:W%5  
arbitrageur 套戥者；套汇者 Kii@Z5R_?  
arbitrary amount 临时款项 +j: &_  
arrangement 措施；安排；协定 X8tPn_`x  
arrears 欠款 vEx'~_+a9  
arrears of pay 欠付薪酬 w~6/p  
arrears of revenue 逾期未收税款；逾期未收的帐项 DQ0S]:tC  
articles of association 组织章程；组织细则；组织章程细则 ZW?h\0Hh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -9LvAV>  
ascertainment of profit 确定利润 P'h39XoZ  
"Asia Clear" “亚洲结算系统” JcRxNH )<"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <J d!`$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -+){;,  
Asian Development Fund [ADF] 亚洲发展基金 {EZR}N  
Asian dollar bond 亚洲美元债券 +\+j/sa  
Asian dollar market 亚洲美元市场 6OE xAn8  
Asian dollar rate 亚洲美元利率 p{oz}}  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 EC\@$Fg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $x}R2  
asked price 沽盘；喊价；索价；卖方报价 { 5r]G  
assessable income 应评税入息 /'8%=$2Kw  
assessable loss 应评税亏损 /[ m7~B]QE  
assessable profit 应评税利润 iJOoO"Ai  
assessable value 应评税值 xlZh(pf  
assessed profit 估定利润 J-+mdA  
assessed value 经评估价值 Dh^l:q+c  
assessment 评税；评定；估价；评税单 7y^)n<'co  
assessment number 评税编号；估价编号 npeL1zO-$  
assessment of additional tax 补加税评税 O$z"`'&j#  
assessment of performance 业绩评估；实绩评价 d%}?%VH  
Assessor 评税主任 $/^Y(0  
asset price bubbles 资产价格泡沫 3q4VH q  
asset-backed securities 具资产保证的证券 48,*sTRq  
assets accretion 资产增值 O=}w1]  
assets and liabilities 资产与负债 D;JZ0."  
assets betterment statement 资产递增表；资产改进表 kQU4s)J
 
assets lending 实物放款；有抵押贷款 +m JG:n  
assets of the company passing on the death 死者去世时转移的公司资产 _*}D@yy&  
assets pledged as security for liabilities 用作负债抵押的资产 w5q6c%VZ  
assets portfolio 资产投资组合 i$pUUK  
assets price 资产价格 X,3"4 SK  
assets quality 资产质素 Y
AR$6&  
assets realization 资产变现 .;31G0<w2  
assets refinancing arrangement 资产再集资安排 u"5/QB{  
assets securitization 资产证券化 ecm+33C  
assets situated outside Hong Kong 在香港以外地方的资产 C2LG@iCIE  
assets stripping 削减资产；拆卖资产 iOm&(2/  
assets value 资产值 )T '?"guh`  
assignee 承让人 -0a3eg)Z*  
assignment 转让；转让书；转让契 ZWGelZP~  
assignment of interest 权益转让 W+u@UJi  
assignment of letters patent and trade mark 专利证书及商标转让 +;!^aNJ,  
assignment of property 物业转让；物业转让书 ;|T|*0vY[  
assignment right 转让权 Z^]Oic/0Oa  
assignor 转让人 u9:sj
 
associate 有联系的人；有关连人士；相联者；合伙人；联系人 oG22;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 euY+jc%  
associate member 附属会员 K:XXt
G  
associated body corporate 相联法人团体 yq, qS0Fo  
associated company 相联公司；联属公司 &T-:`(  
associated corporation 相联法团 <Y /3U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] DaH4
Br.2  
公认会计师公会〔英国〕 >l}v _k*~B  
Association of Futures Exchange Brokers 香港期货经纪协会 L7- JK3/E  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %D-!<)z  
association of underwriters 承保人组织 ral=`/p  
assumption of control 接管 qKXg'1#E)  
assurance 担保；保险；转易；转易书 v+EJ $  
assurance of interest 权益的转易 -DGuaUU  
at 19XX price 按一九ＸＸ年价格计算 F+c8 O
 
at a discount 按赔价计算；按贴水价格计算；打折扣 ?b d&Av  
at a premium 按溢价计算；按升水价格计算 /slCK4vFc  
at call 通知付款；按通知 H^*[TX=#[  
at constant market price 按固定市价计算 CWZv/>,%  
at constant price 按固定价格计算 j}lne^ h  
at cost 按成本计算 !]"M]tyv\  
at current market price 按当时市价计算；按现时市价计算 zKk=R6w  
at current price 按当时价格计算；按现时价格计算 _0[s]  
at factor cost 按要素成本计算；按生产要素成本计算 QBmARQ  
at money-of-the-day price 按付款当日价格计算 aIT0t0.  
at or better 按指定或较佳价位〔买卖指令〕 q8_E_s-U,  
at par 按面值计算；平价 r *N@%T  
at sight 见票即付 6I~M8Lo;  
at the close 按收市盘 M+-odLltw  
at the opening 按开市盘 cl23y}J_?  
attestation 见证；见证条款 c(Xm~ 'jeH  
at-the-money option 平价期权 vzAY+EEx
 
attorney 受权人；受托代表人
1OY 5tq  
attornment 新拥有人承认书 ,*Wh{
)  
attributable profit 可归属利润 S41S+#7t*  
attributable share value 可归属股份价值 <F}j;mX  
Auckland Stock Exchange 奥克兰证券交易所 Oxu}W%BF*  
auction 拍卖 1Xcj=I-4  
auctioneer 拍卖商 Q&$2F:4f&  
audit 审计；核数 Y}}1]}VIK  
Audit Commission 审计署 </9c=GoJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] BDL[C<d(  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 (eT9N_W  
audit review 帐目审查 5!i\
S[:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &6GW9pl[  
audited account 审计帐目；经审计的帐目 3kr.'O  
audited annual account 经审计的周年帐目 *ax&}AHK[/  
audited balance sheet 经审计的资产负债表 4
,`t9f^:  
auditor 核数师；核数主任；审计师 ZDK+>^A)  
auditor's certificate 核数师证明书；审计师证明书 FKtCUq,:  
auditor's report 核数师报告；审计师报告 CW@EQ3y0  
Aussie bond 澳元债券 ;[C_h
o  
austerity budget 紧缩预算 y
qb$,$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 c]ll89`||  
Australia All Ordinaries Index 澳洲所有普通股票指数 )WkN34Q  
Australian Dollar [AUD] 澳元 \= 6dF,V  
Australian Options Market 澳大利亚期权市场 x;JC{d#  
Australian Securities Commission 澳洲证券事务监察委员会 x'i~o'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 aE]RVyG@L  
Australian Stock Exchange 澳大利亚证券交易所 t:'^pYN:g  
Austrian Schilling [ATS] 奥地利先令 'eQ*?a43  
authentication 认证；鉴证 lE bV)&'  
authority to purchase 委托购买证；委购书 tTq2AR|  
authorization 认可；核准；授权；授权书 +s+E!
=s  
authorization by direction 指示授权 d<_IC7$u>  
authorization by instruction 指令授权 rb.:(d)T  
authorization by warrant 令状授权 )\e0L/K@  
authorization of unit trust 单位信托的认可 LK|rLoia:  
authorized agent 指定代理人 >U:.5Tch'V  
authorized capital 法定资本 bT:;^eG"  
authorized clerk 出市员 ){J,Z*&  
authorized dealer 认可交易商 uq!d8{IMu  
authorized financial institution 认可财务机构 27JZwlzZ  
authorized fund 认可基金 i:R_g]  
authorized fund house 获授权的基金公司；认可基金公司 0;5qo~1  
authorized institution 认可机构 -!j5j:RR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [r1\FF@v,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 30cb+)h(  
authorized insurer 获授权保险人；获认可承保人 "f!H[F1~  
authorized investment 特准投资项目 0#sf,
ja>  
authorized person 获授权人 bhjJH,%_>  
authorized representative 获授权代表 x1+V  
authorized share capital 法定股本 jJkc vC8d  
automated quotation system 自动报价系统 B%co`0$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9Kc;]2
m  
自动交易系统〔香港期货交易所有限公司〕
(Ixmg=C6y  
automatic adjustment mechanism 自动调整机制 s9b+uUt%  
automatic adjustment system 自动调整系统 e>HdJ"S`  
Automatic Clearing House 自动票据交换所 tiic>j\D  
automatic exchange rates accumulation system 自动化汇率累集系统 |r`0< `  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 FPAj}
as  
automatic teller machine [ATM] 自动柜员机 p?<T _9e  
autopay 自动转帐 (ap,3$hS  
available assets 可用资产 ;:~-=\  
available fiscal reserve 现存财政储备 yD^Q&1  
available profit 可用利润 c_6~zb?k+m  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 QlnI&o  
average 平均；平均数；海损 $=!_ !tr  
average basic salary 平均基本薪金 #"J
tH"pF  
average consumer expenditure 平均消费开支；一般消费开支 !y;xt?  
average cost 平均成本 /:w.Zf>B9  
average cost of land production 增辟土地平均成本 KF
HcHz  
average daily turnover 平均每日成交额 C/z0/mk  
average daily wage rate 平均每日工资率 h"
$],=  
average expenditure pattern 平均开支模式 K"=I,Vr:  
average growth rate 平均增长率  4V 5  
average net fixed assets 固定资产平均净值 -[A=\]RfJ  
average of relatives 相对价格平均数 x1.yi-  
average price 平均价格 <QRRD*\  
average propensity to consume 平均消费倾向；一般消费倾向 JW=P}h  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~hQTxLp  
average rate 平均率 Q[%+y.  
average revenue 平均收入；平均收益 \4hB1-
 
average stock 平均库存；平均存货 =@ed{~
 
average yearly rent 平均年租 LeXkl=CC  
avoidance of double taxation 避免双重课税 Cbr>\;sc2Z  
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 {#TZFB  
cY%6+uJ1  
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