一些有用的会计术语(也不知道发的地方对不对)A

A: G4AX8@;U  
A share Ａ股；甲类股份 !L-.bve!  
abatement of tax 减税；减扣免税额 UZ&bT'>;9g  
ABN AMRO Bank N.V. 荷兰银行 t~XwF(";  
above-the-line expenditure 线上项目支出；经常预算支出 U
3%!#E{  
above-the-line receipt 线上项目收入；经常预算收入 TZPWMCN4  
ABSA Asia Limited 南非联合亚洲有限公司 sDWX} NV  
absolute change 绝对数值变更 lXL\e(ow  
absolute expenditure 实际开支 >iWl-hI-  
absolute guideline figure 绝对准则数字 ZYrd;9zB  
absolute interest 绝对权益 nM)]  
absolute order of discharge 绝对破产解除令 uXu'I  
absolute profit margin 绝对利润幅度 >y%$]0F1  
absolute value 实值；绝对值 1 dI  
absolutely vested interest 绝对既得权益 \wO)w@"  
absorbed cost 已吸收成本；已分摊成本 vF3>nN(]  
absorption 吸收；分摊；合并 ;STO!^9~  
absorption rate 吸收率；摊配率；分摊率 D OPOzh  
ACB Finance Limited 亚洲商业财务有限公司 XQ,IEj|  
acceptable form of reciprocity 合理的互惠条件 d/Fjs0pt  
acceptable rate 适当利率；适当汇率 g8!!:fdu  
acceptance agreement 承兑协议 ~F>oNbJIv  
acceptance for honour 参加承兑 1wqCoDgkp  
acceptor 承兑人；接受人；受票人 `Z]a6@w~  
acceptor for honour 参加承兑人 0>VgO{X  
accident insurance 意外保险 z15(8Y@2]  
Accident Insurance Association of Hong Kong 香港意外保险公会 tCtR(mG=A  
accident insurance scheme 意外保险计划 BalOph4M[  
accident year basis 意外年度基准 DQH _@-q  
accommodation 通融；贷款 J'^BxN&  
accommodation bill 通融票据；空头票据 QR
w306  
accommodation party 汇票代发人 8+v6%,K2  
account balance 帐户余额；帐户结余 2P@>H_JFF  
account book 帐簿 a%Cq?HZ7  
account collected in advance 预收款项 @MAk/mb&  
account current book 往来帐簿 Fov/?:f$  
account of after-acquired property 事后取得的财产报告 %!p14c*J H  
account of defaulter 拖欠帐目 *Rr,ii  
account payable 应付帐款 -!(3fO:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 c{rX7+bN  
account receivable 应收帐款 w*#TS8 \  
account receivable report 应收帐款报表 i LK8Wnrq  
account statement 结单；帐单；会计财务报表 t
G{e(  
account title 帐户名称；会计科目 fcD$km  
accountant's report 会计师报告 Q gDjc'  
Accountant's Report Rules 会计师报告规则 0MrtJNF]_O  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ^?&Jq_oU  
Accounting Arrangements 《会计安排》 o9q%=/@,  
accounting basis 会计基础 dUOjPq97  
accounting by Official Receiver 破产管理署署长呈交的帐目 |3Oe2qb  
Accounting Circular 《会计通告》 +7N6]pK|"  
accounting class 会计类别 TBrAYEk  
accounting date 记帐日期；会计结算日期 0f;L!.eP  
accounting for money 款项核算 jr"yIC_  
Accounting Officer 会计主任 .eK1xwhJ  
accounting period 会计报告期；会计期 `k^ i#Nc>  
accounting policy 会计政策；会计方针 ;wJLH\/  
accounting practice 会计惯例 zd>[uIOR  
accounting principle 会计准则 "g>uNtt~  
accounting record 会计记录 1K09iB  
accounting report 会计报告 zP rT0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WI[6l6  
Accounting Society of China 中国会计学会 OA4NXl'  
accounting statement 会计报表 pb_mW;JVu  
accounting system 会计制度；会计系统 {nm#aA%,  
accounting transaction 会计事项；帐务交易 &"Ua"H)  
accounting treatment 会计处理 Ny\iRU)fN  
accounting year 会计年度 QRgWzaI  
accretion 增值；添加 b;9v.MZ4>g  
accrual 应计项目；应累算数目 dm)V \?b  
accrual basis 应计制；权责发生制 )1~4Tl,S  
accrual basis accounting 应计制会计；权责发生制会计 _Dwn@{[(8  
accrue 应累算；应计 J);1Tpm  
accrued benefit 应累算利益 0pBlmPafY  
accrued charges 应计费用 \
eI )(,A  
accrued cumulative preference share dividend 应累算的累积优先股股息 f.V0uBDN  
accrued expenses 应累算费用 r_FW)Fu^  
accrued interest payable 应付利息；应计未付利息 W\N-~9UA  
accrued interest receivable 应收利息；应计未收利息 &AUL]:<s  
accrued right 累算权益 W_O,Kao  
accruing profit 应累算的利润 K&D -1u  
accumulated fiscal reserve 累积财政储备 K )KE0/n  
accumulated profit 累积利润；滚存溢利 u9N?B* &{  
accumulated reserve 累积储备 "aB]?4  
accumulation of surplus income 累积收益盈余 kx]f`b  
acquired assets 既得资产 `(W V pP?  
acquisition 收购；购置；取得 s@^GjA[6+  
acquisition cost 购置成本 04WKAP'c N  
acquisition expenses 购置费用 frc>0\  
acquisition of 100% interest 收购全部股权 3L=vsvO4  
acquisition of control 取得控制权 +@usJkxul  
acquisition of fixed assets 购置固定资产 NZi5rXN  
acquisition of shell “买壳” vRn^n  
acquisition price 收购价 p
jIXZ=  
act of God 天灾 uAK-%Uu?  
acting partner 执事合伙人 7EQ |p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N@?Fpmu/k  
active partner 积极参与的合伙人 ^0~?3t5  
active trading 交投活跃 Yt0 l'B%[u  
actual circulation 实际流通 I&Yu=v/_  
actual cost 实际成本 r}D`15IHJ  
actual expenditure 实际开支；实际支出 xI}]q%V  
actual income 实际入息；实际收入；实际收益 .~ZNlI {K  
actual market 现货市场 G)5%f\&
 
actual price 现货价；实际价格 3$(1LN  
actual profit 实际利润 ,Z&"@g  
actual quotation 实盘；实际价位；实际报价 rgu
C#Xt!4  
actual year basis 按实际年度计算 tA}O'x  
actuals 实货 4=*VXM/  
actuarial investigation 精算调查 0qw,R4YK  
actuarial principle 精算原则 v(h   
actuarial report 精算师报告 @e$zEj5  
Actuarial Society of Hong Kong 香港精算学会 Y;xVB" (  
actuarial valuation 精算师估值 4SY]Q[  
actuary 精算师 uDQ d48>  
ad referendum agreement 暂定协议；有待覆核的协定 wEQV"I  
ad valorem duty 从价税；按值征税 .OX.z~":y  
ad valorem duty system 从价税制 AS
R"<]  
ad valorem fee 从价费 !OPa `kSh
 
ad valorem tariff 从价关税 S=eY`,'#R  
additional allowance 额外免税额 _Bb/~^  
additional amount for unexpired risk 未过期风险的额外款额 D0lgKQ  
additional assessable profit 补加应评税利润 :&&Ps4\Sq  
additional assessment 补加评税 )/Ee#)z*  
additional commitment 额外承担 I/pavh  
additional commitment vote 额外承担拨款 R l^ENrv!]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 T% Kj >
-  
additional dependent parent allowance 供养父母额外免税额 Nyow:7p  
additional provision 额外拨款 \_De( p  
additional stamp duty 附加印花税 5?kF'yksR  
additional tax 补加税罚款；补加税款 O292JA  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8`U5/!6fu  
adjudged bankrupt 被裁定破产 &r/a\t,8n  
adjudicated bankrupt 裁定破产人 #-f7hg*  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |Y0BnyGK  
adjudication of bankruptcy 裁定破产；宣告破产 >|XQfavE  
adjudication of insolvency 裁定无力偿还债务 kJZBQ<^  
adjusted actual 经调整的实数；调整后的实数 2o
Gl"3/p  
adjusted current assets 经调整的流动资产；调整后的流动资产 f,)[f M4  
adjusted figure 经调整的数字；调整后的数额 
;rV0  
adjusted liabilities 经调整的负债；调整后的负债 ~{=+dQ  
adjusted loss 经调整的亏损；调整后的亏损 PfF7*}P  
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 :PY~Cws  
adjusted profit 经调整的利润；调整后的利润 s'tmak-}|  
adjusted surplus 经调整的盈余额；调整后的盈余额 C-@@`EP  
adjusted value 经调整的价值；调整后的价值 O5{ >k  
adjustment 调整；修订；理算〔保险〕 O)Nj'Hcu  
adjustment centre 调剂中心 (SkI9[1\@3  
adjustment lag 调整过程的时间差距；调整时差 {h7*a=  
adjustment mechanism 调整机制 YaFQy0t%/5  
adjustment of loss 亏损调整 ppM d  
adjustment process 调整过程；调整程序 eeoIf4]  
adjustment range 调整幅度 z<m,X
j4w  
administered exchange rate 受管制汇率 L/"u,~[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1Ty{k^%  
administration expenses 行政费用 <DvpqlT  
administration fee 手续费；行政费 vMRM/.  
administration in bankruptcy 破产管理 p6A"_b^  
administration order 遗产管理令 7M<7^)9  
administrator 管理人；遗产管理人 38>8{Ma  
administrator of the estate 遗产管理人 ;k9s@e#a  
admission of debt 债项承认书 {I@@i8)]  
admission of proof 接纳债权证明 s~6?p% 2]  
advance 放贷款项；垫付款项；预支款项；预付款项 7
1z$a  
advance account 暂支帐目；预付款帐户 INyreoMp  
advance compensation 预付补偿金 !BIq>pO%Ui  
advance from shareholder 股东垫款 P2_JS]>  
advance pending reimbursement 预支以待日后付还 Vv
B
%,_\  
advanced economy 先进经济体系 ([qw#!;w;  
advancement 预付；预付财产 _WVeb}  
advances warrant 垫款令  G;Q)A$-  
advancing 贷出 jI_TN5  
adverse balance 逆差 9mEC|(m*WK  
adverse exchange 逆汇 `jSxq66L p  
advertisement addressed to shareholders 在报章刊登的致股东通告 9F(<n  
advice for collection 托收通知书 '&I.w p`^  
advice of drawing 提款通知书；汇票通知书 G[)Ll=  
advice of payment 付款通知 CSN]k)\N(  
Advisory Committee [Securities and Futures Commission] a<kx95  
谘询委员会〔证券及期货事务监察委员会〕 Xjt/ G):L  
Advisory Committee on Diversification 经济多元化谘询委员会 w6F4o;<PR  
affidavit 誓章；遗产申报誓章 wcspqC"_  
affidavit of no receipt 述明无收款的誓章 ^cz#PNB  
affiliate 联号；联营公司；附属公司 nr
Jl>H  
affiliated company 附属公司；联号；联营公司 6wYd)MDLL  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k
#_B^J&d  
affordability 负担能力 I0h/x5  
African Development Bank [AfDB] 非洲开发银行 ^8,HJG,!  
after-acquired property 事后取得的财产 c`yLn%Of%  
after-hours dealing 市后交易 ?\L@Pr|=Dr  
after-tax profit 税后盈利；税后利润；税后溢利 G'^Qi}o  
agency agreement 代理协议 L~%@pf>  
agency expenses 代理机构的开支 E?l_*[G  
agency fee 代理费 ^G.PdX$M  
Agency Law 《代理法》 t4R=$ km  
agent 代理人；承销人 *,.WI
)@  
agent of company 公司代理人 6J9^:gXW~  
agent's fee 代理人费；经纪费 K9\`Wu_qL  
aggregate 总计；总数；总体数字 (]n^_G#-$  
aggregate amount 总款额；总额 9+)5#!0  
aggregate assets and liabilities 总体资产与负债 _w/w~;7  
aggregate at constant price 按固定价格计算的总体数字 vn}:$|r$J  
aggregate demand 总需求 Q|q.~x<RQ  
aggregate gross position 总持仓量 w[~O@:`]<o  
aggregate limit 总限额 ^a#Vp  
aggregate of salaries tax 合计薪俸税 4:GVZR|-  
aggregate performance 总体表现；总体业绩 rH"
&  
aggregate supply 总体供应 )R.y>Ucb0  
aggregate surplus 总盈余 vY&[=2=  
aggregate total 整体总额 n@<+D`[.V  
aggregate value 总值；合计价值 o(Yj[:+m  
aggregated basis 合计基准 {hr>m,O%  
aggregated net chargeable income 合计应课税入息实额 -\O%f)R  
aggregation 合并计算；合计；总和 p0U4#dD6  
aggregation of incomes of husband and wife 夫妇入息合并计算 _yw]Cacr\  
aggregation of property 财产的总和 xPoI+,  
agio 差价；贴水 ?s/]k#H  
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》 \yP\@cpY{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .\K0+b;  
《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》 bBA #o\[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment W9nmTz\8  
《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》 ltRvNXx+]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5]D"y Ay81  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f}
Mx\dc  
agreement for a settlement 授产协议 !8S$tk  
agreement for assignment 转让协议 is@8x!c  
agreement for sale 售卖协议；买卖协议 }{/3yXk[G  
agreement for sale and purchase 买卖协议 P/uk]5H^  
agreement for the payment of interest 支付利息协议 >Z@^R7_W  
agreement for the repayment of money 还款协议 ,)-7f|  
agreement of reinsurance 再保险协议 *F7ksLH|q  
Agricultural Bank of China 中国农业银行 r/E'#5 Q  
air passenger departure tax 飞机乘客离境税 Ni"n_Yun  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }j9V0`Q  
airport tax 机场税 $*a'[Qot#  
alcohol duty 酒精税 ], Xva`"  
alienation 让与；让渡；转让 5H8]N#Y&  
alimony 生活费；赡养费 P(B:tg  
All Ordinaries Index [AOI] 所有普通股指数 >~C*m `#  
all risks 全险；综合险 q{v?2v{  
All Sales Record for Stock Market 《股票市场成交报告》 4E\Jk5co,  
Allied Capital Resources Limited 新联财务有限公司 kex4U6&OQB  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^W}(]jL  
allocation letter 拨款信件 :
2^j/  
allocation of fund 分配款项；预留款项 cZ>h[XX[  
allocation of profit 利润分配；溢利分配 8:s" ^YLN  
allocation warrant 拨款令 ["]r=l  
allotment 分配；配股 1Q-O&\-xg  
allotment notice 股份配售通知；配股通知 \Eqxmo  
allotment of shares 股份分配 hbfTv;=z  
allowable 可获宽免；免税的 s az<NT  
allowable business loss 可扣除的营业亏损 
;oL`fQyr  
allowable expenses 可扣税的支出 H$GJpXIb  
allowance 免税额；津贴；备抵；准备金 Ej|rf Y  
allowance for debts 债项的免税额 lI#Ap2@  
allowance for depreciation by wear and tear 耗损折旧免税额 7Uy49cs,  
allowance for funeral expenses 殡殓费的免税额 zW[fHa$m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9a4Xf%!F>z  
allowance for repairs and outgoings 修葺及支出方面的免税额 }\+7*|  
allowance to debtor 给债务人的津贴 \jlem<&  
alteration of capital 资本更改 B5FRe'UC  
alternate trustee 候补受托人 ^eu={0k  
amalgamation 合并 Qv~KGd9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0A
$x'pU)  
ambit of charges 征税范围；收费范围 #9=as Y  
amended valuation 经修订的估值 NFDh!HUm  
American Commodities Exchange 美国商品交易所 9/[1a_ r  
American Express Bank Limited 美国运通银行 l]:nncpns  
American Stock Exchange 美国证券交易所 ~CTe5PX c  
amortization 摊销 fyb:eO}  
amount due from banks 存放银行同业的款项 7-p9IFcA  
amount due from banks abroad 存放海外银行同业的款项 3RSiu}  
amount due from holding companies 控股公司欠款 d"h*yH@  
amount due from local banks 存放本港银行同业的款项 ^Bkwbj  
amount due to banks 银行同业的存款 6;|6@j  
amount due to banks abroad 海外银行同业的存款 Rwu y!F  
amount due to holding companies 控股公司存款 vR;?~^{*s  
amount due to local banks 本港银行同业的存款 LI`L!6^l  
amount due to outport banks 外埠银行同业的存款 ZjCT * qx  
amount for note issue 发行纸币的款额 0f"9wPC  
amount of bond 担保契据的款额 #2&DDy)Bf  
amount of consideration 代价款额 ui_nvD:  
amount of contribution 供款数额 +@n8DM{b  
amount of indebtedness 负债款额 -1~-uE.~4d  
amount of principal of the loan 贷款本金额 soSdlV{  
amount of rates chargeable 应征差饷数额 '*`25BiQ  
amount of share capital 股本额 >%x N?%  
amount of sums assured 承保款额
960[.99  
amount of variation 变动幅度 e|6kgj3/  
amount of vote 拨款数额 $ NNd4d*  
amount payable 应付款额 (Nzup3j  
amount receivable 应收款额 "4`i]vy8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4V2}'/|[  
analysis 分析 D's Tv}P  
ancillary risk 附属风险 Z>9uVBE02  
annual account 周年帐目；周年帐目报表；年度决算；年结 T4 :UJj}  
annual accounting date 年结日期 >v sy P  
annual allowance 每年免税额；年积金；年度津贴；年津 lfle7;  
annual balance 年度余额 H%`$@U>  
annual disposable income 每年可动用收入
X`,=tM  
annual estimates 周年预算 >M2
~BDZ  
annual fee 年费 o8PK,!Pl  
annual general meeting 周年大会 F_<n8U:Y  
annual growth rate 年增率；每年增长率 *9XKkR<r  
annual long-term supplement 长期个案每年补助金 pJnT \~o  
annual pensionable emolument 可供计算退休金的年薪 -^R6U~  
annual report 年报 /Qa'\X,f3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 { :^;byd  
annual return 周年报表；周年申报表；每年报税表格 qdss(LZ  
Annual Return Rules 《周年报表规则》 /b|V=j}W  
annual review of consumer prices 每年消费物价回顾 N9SC\  
annual roll-forward basis 逐年延展方式 Wqy\yS [  
annual salary 年薪 HITw{RPrW  
annual statement 年度报表；年度决算表 [osIQ!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 w<qn@f  
annuitant 年金受益人 )U2cS\k'7n  
annuity 年金 -@I+IKz  
annuity contract 年金合约 hggP9I:s,  
annuity on human life 人寿年金 uPbGQ:%}  
antecedent debt 先前的债项 WLO4P  
ante-dated cheque 倒填日期支票 bjR:5@"  
anticipated expenditure 预期开支 .=kXO{>  
anticipated net profit 预期纯利 uG\ @e'pr  
anticipated revenue 预期收入 B'AU~#d  
anti-inflation measure 反通货膨胀措施 |H .  
anti-inflationary stance 反通货膨胀立场 , z-#B]  
apparent deficit 表面赤字 .kl.awT  
apparent financial solvency 表面偿债能力 p%ve1>c  
apparent partner 表面合伙人 f4mQDRlD  
application for personal assessment 个人入息课税申请书 *v}3So
 
application of fund 资金应用 _nn\O3TB  
application to release as liquidator and to destruct the books of accounts and documents X2[d15!9  
申请免除清盘人职务及毁灭帐簿与文件 #M)SAe2  
appointed actuary 委任精算师
WDF;`o*3  
appointed auditor 委任核数师；委任审计师 ,E._A(Z  
appointed trustee 委任的受托人 )<
~v~|re  
appointer 委任人 C"gH
>G  
apportioned pro rata 按比例分摊 ?=FRnpU?  
apportionment 分配；分摊 ~43T$^<w;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "0V8i%a  
apportionment formula 分摊方程式 ^*$lCUv8p  
apportionment of estate duty 遗产税的分摊 =[ +)T[  
appraisal 估价；评估 <@](uWu  
appreciable growth 可观增长 5bZjW~d  
appreciable impact 显着影响 myvn@OsEw  
appreciable increase 可观增长 E*W|>2nx]  
appreciation 增值；升值 \'>8 (i~  
appreciation against other currencies 相对其他货币升值 B/^1uPTZ71  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (p1}i::Y8  
appreciation tax 增值税 ;+Sc Vz  
appropriation 拨款；拨用；拨付 8Buus  
appropriation account 拨款帐目 e.n*IJ_fz  
Appropriation Bill 拨款法案
k@Q>(`  
appropriation-in-aid system 补助拨款办法 Iq% 0fX  
approved assets 核准资产 r;"uk+{i  
approved basket stock 认可一篮子证券 9^zA(  
approved budget 核准预算 I
7-6|J@#^  
approved charitable donation 认可慈善捐款 FWb`F&  
approved charitable institution 认可慈善机构 T!ik"YZ@i  
approved currency 核准货币；认可货币  TNj WZ  
approved estimates 核准预算 713)D4y}  
approved estimates of expenditure 核准开支预算 LvcGh  
approved overseas insurer 核准海外保险人 `9vCl@"IV  
approved overseas trust company 核准海外信托公司 }|-Yd"$  
approved pooled investment fund 核准汇集投资基金 ][[\!og  
approved provident fund scheme 认可公积金计划 pN-c9n4#j  
approved provision 核准拨款 0,M1Q~u%.  
approved redeemable share 核准可赎回股份 #*v:.0%  
approved regional stock 认可地区性证券 _c@k>"_{S  
approved retirement scheme 认可退休金计划 WW.amv/[a  
approved subordinated loan 核准附属贷款 B.ar!*X  
arbitrage 套戥；套汇；套利 [}1+=Ub  
arbitrageur 套戥者；套汇者 ,b!]gsds  
arbitrary amount 临时款项 8EC$p} S  
arrangement 措施；安排；协定 &"/IV$H  
arrears 欠款  #-^y9B  
arrears of pay 欠付薪酬 rD*CLqK  
arrears of revenue 逾期未收税款；逾期未收的帐项 =L F9im  
articles of association 组织章程；组织细则；组织章程细则 Yd>ej1<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !Bqmw  
ascertainment of profit 确定利润 V.H<KyaJ  
"Asia Clear" “亚洲结算系统” AriW&E  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=zXA0%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8r-'m%l  
Asian Development Fund [ADF] 亚洲发展基金 0<4Swj3s7  
Asian dollar bond 亚洲美元债券 mvV5Xal  
Asian dollar market 亚洲美元市场 #CcWsI>+w>  
Asian dollar rate 亚洲美元利率 ge@KopZ&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 SGA!%=Lp  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !^*-]
p/z  
asked price 沽盘；喊价；索价；卖方报价 zSM;N^X8?  
assessable income 应评税入息 E2xcd#ZD  
assessable loss 应评税亏损 15L0B5(3  
assessable profit 应评税利润 +:D90p$e  
assessable value 应评税值 DAHQ7#qfQC  
assessed profit 估定利润 !ZC0n`  
assessed value 经评估价值 25-5X3(>j=  
assessment 评税；评定；估价；评税单 <-%OXEG  
assessment number 评税编号；估价编号 _=d X01  
assessment of additional tax 补加税评税 1}>uY  
assessment of performance 业绩评估；实绩评价 }ki}J>j|f  
Assessor 评税主任 *LZ^0c:r  
asset price bubbles 资产价格泡沫 kIlK"=  
asset-backed securities 具资产保证的证券 1-6[KBQ8  
assets accretion 资产增值 SWZA`JVK  
assets and liabilities 资产与负债 yDn8{uI  
assets betterment statement 资产递增表；资产改进表 6~b]RZe7  
assets lending 实物放款；有抵押贷款 di,?`  
assets of the company passing on the death 死者去世时转移的公司资产 @*}?4wU^k  
assets pledged as security for liabilities 用作负债抵押的资产 L^Q q[>  
assets portfolio 资产投资组合 I'$}n$UvZ  
assets price 资产价格 (}:n#|,{M  
assets quality 资产质素 ' +*,|;?  
assets realization 资产变现 xO nW~Z  
assets refinancing arrangement 资产再集资安排 #ekz>/Im*  
assets securitization 资产证券化 }
M+2 ,#l  
assets situated outside Hong Kong 在香港以外地方的资产 /H m),9NN  
assets stripping 削减资产；拆卖资产 |fTWf}Jx  
assets value 资产值 g3"eEg5NY  
assignee 承让人 3Q-[)Z )  
assignment 转让；转让书；转让契 \XI9 +::%  
assignment of interest 权益转让 E 02l=M  
assignment of letters patent and trade mark 专利证书及商标转让 |'bRVqJ  
assignment of property 物业转让；物业转让书 _#mo6')j  
assignment right 转让权 sHwn,4|iY  
assignor 转让人 m?$peRn3{  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5/{";k)L+  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $F,&7{^  
associate member 附属会员 !"e~HZmr  
associated body corporate 相联法人团体 c'8a)j$$+  
associated company 相联公司；联属公司 Bt\z0*t=s  
associated corporation 相联法团 NcVsQV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] RaNz)]+7`  
公认会计师公会〔英国〕 3{;W!/&>  
Association of Futures Exchange Brokers 香港期货经纪协会 ^
Nu0+S  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G',*"mZQ[  
association of underwriters 承保人组织 )f6:{ma  
assumption of control 接管 AvNU\$B4aG  
assurance 担保；保险；转易；转易书 J"TM[4^\Y  
assurance of interest 权益的转易 p>c`GDU  
at 19XX price 按一九ＸＸ年价格计算 xWa96U[  
at a discount 按赔价计算；按贴水价格计算；打折扣 +u
Y)MExs2  
at a premium 按溢价计算；按升水价格计算 X%>Sio  
at call 通知付款；按通知 k;?Oi?]  
at constant market price 按固定市价计算 /KWR08ftp  
at constant price 按固定价格计算  / hl:p  
at cost 按成本计算 {_]'EK/w  
at current market price 按当时市价计算；按现时市价计算 DG&[.dR+  
at current price 按当时价格计算；按现时价格计算 _E{h
B  
at factor cost 按要素成本计算；按生产要素成本计算 qPc"A!-i  
at money-of-the-day price 按付款当日价格计算 b(Ev:  
at or better 按指定或较佳价位〔买卖指令〕 t`XYY  
at par 按面值计算；平价 E|aPkq]  
at sight 见票即付 x\ pC&  
at the close 按收市盘 NNt,J;  
at the opening 按开市盘 r.V< 5xV  
attestation 见证；见证条款 gDmwJr  
at-the-money option 平价期权 'Si1r%'m#  
attorney 受权人；受托代表人 aFj)s?$4]K  
attornment 新拥有人承认书 H9^DlIv('  
attributable profit 可归属利润 #h 4`f  
attributable share value 可归属股份价值 $1CAfSgKw  
Auckland Stock Exchange 奥克兰证券交易所 F_Q?0 Do0'  
auction 拍卖 CS:mO|  
auctioneer 拍卖商 '5ZtB<  
audit 审计；核数 "o*zZ;>^  
Audit Commission 审计署 ?}N@bsl08w  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -n-rKN.T  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 9*@Kl`\  
audit review 帐目审查 }a(x L'F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (]Z$mv!  
audited account 审计帐目；经审计的帐目 0#}@-e  
audited annual account 经审计的周年帐目 zk[%YG&  
audited balance sheet 经审计的资产负债表 !~{AF|2f  
auditor 核数师；核数主任；审计师 O^D$ ~ ]  
auditor's certificate 核数师证明书；审计师证明书 cNW[i"  
auditor's report 核数师报告；审计师报告 S >PTD@  
Aussie bond 澳元债券 ;)^eDJ<  
austerity budget 紧缩预算 FuZ7x
M,  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #!?5^O  
Australia All Ordinaries Index 澳洲所有普通股票指数 [8k7-}[  
Australian Dollar [AUD] 澳元 B}.G(-u?7  
Australian Options Market 澳大利亚期权市场 rmCrP(  
Australian Securities Commission 澳洲证券事务监察委员会 m,e@bJ-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !!=%ty  
Australian Stock Exchange 澳大利亚证券交易所 yTDlDOmV!
 
Austrian Schilling [ATS] 奥地利先令 }ST9&wi~  
authentication 认证；鉴证 ,3k"J4|d  
authority to purchase 委托购买证；委购书 4s<*rKm~  
authorization 认可；核准；授权；授权书 ^AWM/aY  
authorization by direction 指示授权 W9{>.E?  
authorization by instruction 指令授权 Wmp,,H  
authorization by warrant 令状授权 P
5+FZzQ  
authorization of unit trust 单位信托的认可 #'Q_eBX  
authorized agent 指定代理人 ! K
~PH  
authorized capital 法定资本 Tc6H%itV  
authorized clerk 出市员 JLsy|}>  
authorized dealer 认可交易商 &~+lXNXF  
authorized financial institution 认可财务机构 V4GcW|P4y  
authorized fund 认可基金 T!uK_  
authorized fund house 获授权的基金公司；认可基金公司 8>TDrpT}  
authorized institution 认可机构 VJMn5v[V  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 A L#"j62  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }LNpr  
authorized insurer 获授权保险人；获认可承保人 iHo2=Cz  
authorized investment 特准投资项目 f1;Pzr  
authorized person 获授权人 DWep5$>&K  
authorized representative 获授权代表 $X~4J  
authorized share capital 法定股本 C7`FM@z  
automated quotation system 自动报价系统 sgDlT=c'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3u7^*$S  
自动交易系统〔香港期货交易所有限公司〕 3tMFJ ;*`  
automatic adjustment mechanism 自动调整机制 Nhv~f0  
automatic adjustment system 自动调整系统 c+/SvRx^>  
Automatic Clearing House 自动票据交换所 V.kUFTCvf  
automatic exchange rates accumulation system 自动化汇率累集系统 m!s/L,iJJ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tY<D\T  
automatic teller machine [ATM] 自动柜员机 Exox&T  
autopay 自动转帐 ]<mXf~zg  
available assets 可用资产 <qs>c<Vj  
available fiscal reserve 现存财政储备 :Vc+/ZyW  
available profit 可用利润 xI}h{AF7  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 N^A&DrMF  
average 平均；平均数；海损 +(VHnxNQs  
average basic salary 平均基本薪金 ( Kh<qAP_n  
average consumer expenditure 平均消费开支；一般消费开支 ]R/VE
"-  
average cost 平均成本 |s :b9sfA  
average cost of land production 增辟土地平均成本 NaC^q*>9  
average daily turnover 平均每日成交额 3k;*xjv6@  
average daily wage rate 平均每日工资率 t%<nS=u  
average expenditure pattern 平均开支模式  :\1:n  
average growth rate 平均增长率 dV<|ztv  
average net fixed assets 固定资产平均净值 iCCY222:  
average of relatives 相对价格平均数 MV5'&" ,oB  
average price 平均价格 r#wMd9])  
average propensity to consume 平均消费倾向；一般消费倾向 4flyV -  
average propensity to save 平均储蓄倾向；一般储蓄倾向 r# 5))q-  
average rate 平均率 8 ~.|^no  
average revenue 平均收入；平均收益 .WA
(X5  
average stock 平均库存；平均存货 mXT{)pU  
average yearly rent 平均年租 `<2y [<y  
avoidance of double taxation 避免双重课税 6|3$43J,F  
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 Qfr%BQV  
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