一些有用的会计术语(也不知道发的地方对不对)A

A: >~5lYD  
A share Ａ股；甲类股份 b W=.K>|  
abatement of tax 减税；减扣免税额 3!.H^v?  
ABN AMRO Bank N.V. 荷兰银行 't|Un G  
above-the-line expenditure 线上项目支出；经常预算支出 .~.``a  
above-the-line receipt 线上项目收入；经常预算收入 pHen>BA[  
ABSA Asia Limited 南非联合亚洲有限公司 VqK%^  
absolute change 绝对数值变更 >d8x<|D  
absolute expenditure 实际开支 f0uUbJ5  
absolute guideline figure 绝对准则数字 HzRX$IKB3(  
absolute interest 绝对权益 nT.L}1@  
absolute order of discharge 绝对破产解除令 I 1b  
absolute profit margin 绝对利润幅度 bA@ /B'  
absolute value 实值；绝对值 hrs#ZZ:E  
absolutely vested interest 绝对既得权益 Gnbfy4Z  
absorbed cost 已吸收成本；已分摊成本 9wO/?  
absorption 吸收；分摊；合并 qQfqlD<  
absorption rate 吸收率；摊配率；分摊率 q2x|%HRF  
ACB Finance Limited 亚洲商业财务有限公司 I1Hw"G"&  
acceptable form of reciprocity 合理的互惠条件 :+~KPn>w5  
acceptable rate 适当利率；适当汇率 PsU9R#HL1  
acceptance agreement 承兑协议 ]y3pE}R  
acceptance for honour 参加承兑 ]\CU9J|H8  
acceptor 承兑人；接受人；受票人 Vbg10pV0  
acceptor for honour 参加承兑人 ^FP} qW~;9  
accident insurance 意外保险 _W)`cr  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;i<$7MR.e  
accident insurance scheme 意外保险计划 ^)&Ly_xrU  
accident year basis 意外年度基准 [Q4_WKI0T  
accommodation 通融；贷款 u~s Sk  
accommodation bill 通融票据；空头票据 06 QU  
accommodation party 汇票代发人 J+Q+&-a  
account balance 帐户余额；帐户结余 aSc{Ft/O  
account book 帐簿 ;wJ~haC  
account collected in advance 预收款项 9mam ~)_ |  
account current book 往来帐簿 OnZF6yfN=3  
account of after-acquired property 事后取得的财产报告 V,V*30K5  
account of defaulter 拖欠帐目 ,Pn-ZF  
account payable 应付帐款 9|' |BC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 z< z*Wz  
account receivable 应收帐款 sU\c#|BSC"  
account receivable report 应收帐款报表 {vs 4vS6  
account statement 结单；帐单；会计财务报表 R)ERxz#  
account title 帐户名称；会计科目 l0I}&,+  
accountant's report 会计师报告 vt//)*(.$  
Accountant's Report Rules 会计师报告规则 ujU=JlJ7dl  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g %f*ofb  
Accounting Arrangements 《会计安排》 &J_Z~^  
accounting basis 会计基础 vu=me?m?(  
accounting by Official Receiver 破产管理署署长呈交的帐目 _w5RK(  
Accounting Circular 《会计通告》 g%ubvu2t]  
accounting class 会计类别 Ab/j(xr=  
accounting date 记帐日期；会计结算日期 4t04}vp  
accounting for money 款项核算 {9L5Q  
Accounting Officer 会计主任 CdY8#+"  
accounting period 会计报告期；会计期 ]<1HM"D  
accounting policy 会计政策；会计方针
oizT-8i@N  
accounting practice 会计惯例 
c! @F  
accounting principle 会计准则 U#bl=%bF  
accounting record 会计记录 #O"  
accounting report 会计报告 ["}A S:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )l_@t(_  
Accounting Society of China 中国会计学会 +noZ<KFW "  
accounting statement 会计报表 ~4Pc_%&i  
accounting system 会计制度；会计系统 jk$86ma!  
accounting transaction 会计事项；帐务交易  {@gAv!  
accounting treatment 会计处理 \#CM <%  
accounting year 会计年度 Mi ; glm  
accretion 增值；添加 wJgX/W  
accrual 应计项目；应累算数目 n-$VUo  
accrual basis 应计制；权责发生制 -D^L}b  
accrual basis accounting 应计制会计；权责发生制会计 EFAGP${F  
accrue 应累算；应计 ;imRh'-V6  
accrued benefit 应累算利益 f/,tgA  
accrued charges 应计费用 h35Hu_c&  
accrued cumulative preference share dividend 应累算的累积优先股股息 1"}cdq.  
accrued expenses 应累算费用 Z?oG*G:  
accrued interest payable 应付利息；应计未付利息 TI=h_%mO  
accrued interest receivable 应收利息；应计未收利息 QYQtMb,  
accrued right 累算权益 #O~XVuvF0  
accruing profit 应累算的利润 SVagT'BB  
accumulated fiscal reserve 累积财政储备 H6gU?9%  
accumulated profit 累积利润；滚存溢利 . V$ps-t  
accumulated reserve 累积储备 K$H <}e3  
accumulation of surplus income 累积收益盈余 piOXo=9H.  
acquired assets 既得资产 ,w{m3;]_%  
acquisition 收购；购置；取得 UNDi_6Dy  
acquisition cost 购置成本 XF}rd.K:  
acquisition expenses 购置费用 #]9hTa IR  
acquisition of 100% interest 收购全部股权 9AHSs,.t  
acquisition of control 取得控制权 - hzjV|  
acquisition of fixed assets 购置固定资产 +
Ng0WS_0  
acquisition of shell “买壳” ahJ1n<  
acquisition price 收购价 B<7/,d'  
act of God 天灾 =oX>Ph+ P  
acting partner 执事合伙人 dA_YL?or  
active market 买卖活跃的市场；交投畅旺的市场；旺市 MAqLIf<G  
active partner 积极参与的合伙人  QV qK  
active trading 交投活跃 '7*=`q{  
actual circulation 实际流通 aQ#qRkI  
actual cost 实际成本 S:q$?$  
actual expenditure 实际开支；实际支出 [3N[i(Wlk  
actual income 实际入息；实际收入；实际收益 /R
T%0!  
actual market 现货市场 p_{("zQ  
actual price 现货价；实际价格 O oSb>Y/4  
actual profit 实际利润 A5fwAB  
actual quotation 实盘；实际价位；实际报价 Ue*C>F
 
actual year basis 按实际年度计算 #eK=  
actuals 实货 ow6*Xr8eQ  
actuarial investigation 精算调查 ]JE TeZ^/  
actuarial principle 精算原则 Z{R[Wx  
actuarial report 精算师报告 kS :\Oz\  
Actuarial Society of Hong Kong 香港精算学会 JN'cXZJPn  
actuarial valuation 精算师估值 G^wtE90  
actuary 精算师 @ {#mpDX  
ad referendum agreement 暂定协议；有待覆核的协定 cCY/gEv  
ad valorem duty 从价税；按值征税 "w_N'-}#  
ad valorem duty system 从价税制 6Pn8f  
ad valorem fee 从价费  U4
7}QDh  
ad valorem tariff 从价关税 vyI%3+N@  
additional allowance 额外免税额 ,RxYd6  
additional amount for unexpired risk 未过期风险的额外款额 pFsc}R/0/8  
additional assessable profit 补加应评税利润 ir16   
additional assessment 补加评税 }LP!)|E  
additional commitment 额外承担 ZH,4oF  
additional commitment vote 额外承担拨款 k~3.MU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 in-C/m#  
additional dependent parent allowance 供养父母额外免税额 Q;u SWt<{  
additional provision 额外拨款 U__(; /1;  
additional stamp duty 附加印花税 ZJ,cQ+fn  
additional tax 补加税罚款；补加税款 Thr*^0$C  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 {g6Qv-  
adjudged bankrupt 被裁定破产 |o<8}Nja6  
adjudicated bankrupt 裁定破产人 tMp=-"  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RDM`9&V!jp  
adjudication of bankruptcy 裁定破产；宣告破产 c+dg_*^  
adjudication of insolvency 裁定无力偿还债务 <#+44>h  
adjusted actual 经调整的实数；调整后的实数 &<pKx!  
adjusted current assets 经调整的流动资产；调整后的流动资产 aj\nrD1  
adjusted figure 经调整的数字；调整后的数额 =~KsS}`1,  
adjusted liabilities 经调整的负债；调整后的负债 !yOeW0/2[  
adjusted loss 经调整的亏损；调整后的亏损 SC &~s
$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 jJZgK$5+  
adjusted profit 经调整的利润；调整后的利润 C'A]i5  
adjusted surplus 经调整的盈余额；调整后的盈余额 1"#*)MF  
adjusted value 经调整的价值；调整后的价值 *e#<n_%R  
adjustment 调整；修订；理算〔保险〕 1w(JEqY3h:  
adjustment centre 调剂中心 xI*#(!x"G  
adjustment lag 调整过程的时间差距；调整时差 DI|:p!
Nx  
adjustment mechanism 调整机制 L,,*gK  
adjustment of loss 亏损调整 ]aryV?!6  
adjustment process 调整过程；调整程序 JUAS$Y  
adjustment range 调整幅度 ~z5R{;Nbz|  
administered exchange rate 受管制汇率 hsKmnH@#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fV:4#j  
administration expenses 行政费用 D4JLtB'=  
administration fee 手续费；行政费 TXXy\$  
administration in bankruptcy 破产管理 4Kwh?8.  
administration order 遗产管理令 WQNE2Q  
administrator 管理人；遗产管理人 f:B>zp;N  
administrator of the estate 遗产管理人 ;Lm=dd@S:  
admission of debt 债项承认书 5kNzv~4B,;  
admission of proof 接纳债权证明 X^9d/}uTa  
advance 放贷款项；垫付款项；预支款项；预付款项 fq[;%cr4  
advance account 暂支帐目；预付款帐户 +>~?m*$  
advance compensation 预付补偿金 YW\0k5[  
advance from shareholder 股东垫款 R%D'`*+  
advance pending reimbursement 预支以待日后付还 U$dh1;  
advanced economy 先进经济体系 h].~#*  
advancement 预付；预付财产 COzyG.R.  
advances warrant 垫款令 `(6r3f~XJ  
advancing 贷出 G rmzkNlN  
adverse balance 逆差 kql0J|P?  
adverse exchange 逆汇 YXurYwV  
advertisement addressed to shareholders 在报章刊登的致股东通告 Em 6Qe  
advice for collection 托收通知书 bI)u/  
advice of drawing 提款通知书；汇票通知书 3@Z#.FV~C[  
advice of payment 付款通知 #@@Mxr'F  
Advisory Committee [Securities and Futures Commission] JO<wK  
谘询委员会〔证券及期货事务监察委员会〕 "P-lSF?T  
Advisory Committee on Diversification 经济多元化谘询委员会 D?yG+%&9  
affidavit 誓章；遗产申报誓章 !+)AeDc:j  
affidavit of no receipt 述明无收款的誓章 G0O#/%%  
affiliate 联号；联营公司；附属公司 Vm}%ttTC  
affiliated company 附属公司；联号；联营公司 #rO8Kf  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 XdLCbY  
affordability 负担能力 #GDe08rOw  
African Development Bank [AfDB] 非洲开发银行 ,#d? _?/:O  
after-acquired property 事后取得的财产 ~=<}\a~  
after-hours dealing 市后交易 rNjn~c  
after-tax profit 税后盈利；税后利润；税后溢利 ZQ^r`W9_+  
agency agreement 代理协议 C98
]9  
agency expenses 代理机构的开支 (/-hu[:  
agency fee 代理费 ae"]\a\&1o  
Agency Law 《代理法》 Ghl'nqPlm  
agent 代理人；承销人 g.c8FP+  
agent of company 公司代理人 KD
l_?9E5  
agent's fee 代理人费；经纪费 \)K^=jM  
aggregate 总计；总数；总体数字 I):!`R.,  
aggregate amount 总款额；总额 DypFl M*  
aggregate assets and liabilities 总体资产与负债 %>-@K|:gS  
aggregate at constant price 按固定价格计算的总体数字 N>(g?A; Z+  
aggregate demand 总需求 :ISMPe3'  
aggregate gross position 总持仓量 r78TE@d  
aggregate limit 总限额 P0H6mn*  
aggregate of salaries tax 合计薪俸税 wn_b[tdxq  
aggregate performance 总体表现；总体业绩 x8\A<(G_M=  
aggregate supply 总体供应 PHA-9\jC{  
aggregate surplus 总盈余 o9xlu.QL{c  
aggregate total 整体总额 2aJ
S{[  
aggregate value 总值；合计价值 p~noM/*2r  
aggregated basis 合计基准 :1t~[-h^  
aggregated net chargeable income 合计应课税入息实额 3d<HN6&U  
aggregation 合并计算；合计；总和 P=3RLL<l  
aggregation of incomes of husband and wife 夫妇入息合并计算 W^3uEm&l!)  
aggregation of property 财产的总和 322jR4QGr  
agio 差价；贴水 E9?phD  
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》 r]
3'74j:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment JpsPNa  
《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》 O+}qQNe<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment `wF8k{Pb  
《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》 WDFjp  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment lEHzyh}2k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :l|%17N  
agreement for a settlement 授产协议 '47P|t  
agreement for assignment 转让协议 2I*;A5$N1  
agreement for sale 售卖协议；买卖协议 &Ysosy*  
agreement for sale and purchase 买卖协议 |6=p{y  
agreement for the payment of interest 支付利息协议 xI>A6  
agreement for the repayment of money 还款协议 &Tl 0Pf  
agreement of reinsurance 再保险协议 ^rvx!?zO  
Agricultural Bank of China 中国农业银行 O6IB. >T  
air passenger departure tax 飞机乘客离境税 E0`Lg c  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dlhdsj:  
airport tax 机场税 >^XBa*4;Y  
alcohol duty 酒精税 P/EM :  
alienation 让与；让渡；转让 J|'7_0OAx  
alimony 生活费；赡养费 Ut$;ND.-  
All Ordinaries Index [AOI] 所有普通股指数 kP/M<X"  
all risks 全险；综合险 6c
^e\0q  
All Sales Record for Stock Market 《股票市场成交报告》 asY[8r?U  
Allied Capital Resources Limited 新联财务有限公司 \(t@1]&jw  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 u7?$b!hG^C  
allocation letter 拨款信件 rQ7+q;[J  
allocation of fund 分配款项；预留款项 ?wnzTbJN  
allocation of profit 利润分配；溢利分配 hXqD<?  
allocation warrant 拨款令 V& C/Z}\  
allotment 分配；配股 u%~igt@x  
allotment notice 股份配售通知；配股通知 uV 7BK+[O  
allotment of shares 股份分配 GnP|x}YM  
allowable 可获宽免；免税的 s21wxu:  
allowable business loss 可扣除的营业亏损 7^w >Rj  
allowable expenses 可扣税的支出 NPFpq,P>  
allowance 免税额；津贴；备抵；准备金 vN3Zr34  
allowance for debts 债项的免税额 wdUBg*X8  
allowance for depreciation by wear and tear 耗损折旧免税额 pp7$J2s+j  
allowance for funeral expenses 殡殓费的免税额 5jUYN-$GO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C@jJ.^ <<  
allowance for repairs and outgoings 修葺及支出方面的免税额 $.9{if#o&  
allowance to debtor 给债务人的津贴 XJLQ{  
alteration of capital 资本更改 gY@N~'f;"  
alternate trustee 候补受托人 J>u
 7,  
amalgamation 合并 {uGP&c
S~(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6oF7:lt  
ambit of charges 征税范围；收费范围 s}N#n(  
amended valuation 经修订的估值 * S=\
l@EW  
American Commodities Exchange 美国商品交易所 Ur*6Gi6  
American Express Bank Limited 美国运通银行 i;!H!-sM  
American Stock Exchange 美国证券交易所 IpP~Uz  
amortization 摊销 Ug&,Y/tFw2  
amount due from banks 存放银行同业的款项 SJIOI@\b  
amount due from banks abroad 存放海外银行同业的款项 L[=a/|)TBV  
amount due from holding companies 控股公司欠款 5Hcf;P7  
amount due from local banks 存放本港银行同业的款项 x' .:&z  
amount due to banks 银行同业的存款 -!c"k}N=  
amount due to banks abroad 海外银行同业的存款 u%.$BD Hg  
amount due to holding companies 控股公司存款 0{#8',*}m?  
amount due to local banks 本港银行同业的存款 ezPz<iZ\N  
amount due to outport banks 外埠银行同业的存款 v%f
u  
amount for note issue 发行纸币的款额 /="~gq@  
amount of bond 担保契据的款额 {dmj/6Lc  
amount of consideration 代价款额 uL[.ND2._&  
amount of contribution 供款数额 ei rzYt  
amount of indebtedness 负债款额 4C FB"?n0  
amount of principal of the loan 贷款本金额 
Q'%PNrN  
amount of rates chargeable 应征差饷数额 W3iZ|[E;  
amount of share capital 股本额 _6wFba@>/n  
amount of sums assured 承保款额 }N*_KzPIa  
amount of variation 变动幅度 }<dRj  
amount of vote 拨款数额 .l@xsJn  
amount payable 应付款额 _1U1(^)  
amount receivable 应收款额 8=]Tr3   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R58-wUto  
analysis 分析 Y+Fljr*  
ancillary risk 附属风险 ;pnD0bH  
annual account 周年帐目；周年帐目报表；年度决算；年结 ij?  
annual accounting date 年结日期 IEU^#=n  
annual allowance 每年免税额；年积金；年度津贴；年津 PG,_^QGCX  
annual balance 年度余额 A]XZnQ  
annual disposable income 每年可动用收入 W^G>cC8.L  
annual estimates 周年预算 s+Q~~]HJM  
annual fee 年费 >Jp:O 7  
annual general meeting 周年大会 q`pP$i:  
annual growth rate 年增率；每年增长率
|^A;&//  
annual long-term supplement 长期个案每年补助金 .jj$Kh q]  
annual pensionable emolument 可供计算退休金的年薪 QR>gt;  
annual report 年报 U*3uq7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5< ja3  
annual return 周年报表；周年申报表；每年报税表格 zL\OB?)5J  
Annual Return Rules 《周年报表规则》 *6} N =Z  
annual review of consumer prices 每年消费物价回顾 hcyM6:}  
annual roll-forward basis 逐年延展方式 /c,(8{(O  
annual salary 年薪 lg(bDKm  
annual statement 年度报表；年度决算表 Dq)j:f#QM  
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 z`\F@pX%wC  
annuitant 年金受益人 |m2X+s9  
annuity 年金 DG?"5:Zd  
annuity contract 年金合约 Ps 8%J;  
annuity on human life 人寿年金 CP6LHkM9  
antecedent debt 先前的债项 Qci4J  
ante-dated cheque 倒填日期支票 i F+vl]  
anticipated expenditure 预期开支 n/h,Lr)Z  
anticipated net profit 预期纯利 %?m$`9yU  
anticipated revenue 预期收入 b?Ki;[+O  
anti-inflation measure 反通货膨胀措施 8H_l:Z[:i  
anti-inflationary stance 反通货膨胀立场 &\Amn?Iq  
apparent deficit 表面赤字 8HP6+c%  
apparent financial solvency 表面偿债能力 i@4~.iZ8  
apparent partner 表面合伙人 &-m
X ,  
application for personal assessment 个人入息课税申请书 IV)<5'v  
application of fund 资金应用 I6Ce_|n ?k  
application to release as liquidator and to destruct the books of accounts and documents "U\4:k`:  
申请免除清盘人职务及毁灭帐簿与文件 A*um{E+  
appointed actuary 委任精算师 kS!viJwtT  
appointed auditor 委任核数师；委任审计师 LA`*_|}qcR  
appointed trustee 委任的受托人 ak;*W  
appointer 委任人 A]DTUdL  
apportioned pro rata 按比例分摊 0$-xw  
apportionment 分配；分摊 HvVts\f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fXcm|U,ho  
apportionment formula 分摊方程式 $ mI0Bk  
apportionment of estate duty 遗产税的分摊 CXC`sPY  
appraisal 估价；评估 0q'w8]m  
appreciable growth 可观增长 =XY\iV1J*  
appreciable impact 显着影响 qBCK40   
appreciable increase 可观增长 Dre]AsgiV  
appreciation 增值；升值 YiPoYlD*n<  
appreciation against other currencies 相对其他货币升值 m o:D9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Uy$)%dYfq5  
appreciation tax 增值税 p1|f<SF')  
appropriation 拨款；拨用；拨付 qcN'e.A  
appropriation account 拨款帐目 MzL1Bh!M  
Appropriation Bill 拨款法案 Cm\6tD  
appropriation-in-aid system 补助拨款办法 @U2qD  J6  
approved assets 核准资产 B4mR9HMh  
approved basket stock 认可一篮子证券 *;Ed*ibf  
approved budget 核准预算 DrO2y  
approved charitable donation 认可慈善捐款 ?!`=X>5  
approved charitable institution 认可慈善机构 /IM#.v  
approved currency 核准货币；认可货币 ^Y iJV7  
approved estimates 核准预算 AqV7\gdOC  
approved estimates of expenditure 核准开支预算 dS<C@(  
approved overseas insurer 核准海外保险人 IzpZwx^3''  
approved overseas trust company 核准海外信托公司 1Y]TA3:  
approved pooled investment fund 核准汇集投资基金 $]/Zxd  
approved provident fund scheme 认可公积金计划 -
]t,E,(!  
approved provision 核准拨款 r}jGUe}d  
approved redeemable share 核准可赎回股份 FG)$y[*  
approved regional stock 认可地区性证券 ANps1w#TP  
approved retirement scheme 认可退休金计划 >`%'4<I  
approved subordinated loan 核准附属贷款 ZAXN6h  
arbitrage 套戥；套汇；套利 Y2?.}
ZO
 
arbitrageur 套戥者；套汇者 9s_,crq5  
arbitrary amount 临时款项 b%S62(qP  
arrangement 措施；安排；协定 =-}[^u1  
arrears 欠款 1Q.\s_2  
arrears of pay 欠付薪酬 XGkkB  
arrears of revenue 逾期未收税款；逾期未收的帐项 cwL1/DGDB  
articles of association 组织章程；组织细则；组织章程细则 }~Af/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /)>s##p*  
ascertainment of profit 确定利润 kVy\b E0o  
"Asia Clear" “亚洲结算系统” y})70w@+_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 g=$1cC+(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ''Cay0h  
Asian Development Fund [ADF] 亚洲发展基金  ,qYJioWX  
Asian dollar bond 亚洲美元债券 eR3$i)5  
Asian dollar market 亚洲美元市场 ti<;7Yb  
Asian dollar rate 亚洲美元利率 f0BdXsV#g  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^J\~XYg{7  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `ck$t5:6sp  
asked price 沽盘；喊价；索价；卖方报价 ,Uy|5zv  
assessable income 应评税入息 j7)Ao*WN  
assessable loss 应评税亏损 b&5lYp"d  
assessable profit 应评税利润 UF@XK">  
assessable value 应评税值 P'O#I}Dmw<  
assessed profit 估定利润 W[^qa5W<FB  
assessed value 经评估价值 C|?o*fQ  
assessment 评税；评定；估价；评税单 {U_$&f9s  
assessment number 评税编号；估价编号 R?
p00  
assessment of additional tax 补加税评税 {4-[r#R<M  
assessment of performance 业绩评估；实绩评价 Yp:KI7  
Assessor 评税主任 ($~RoQ=0S  
asset price bubbles 资产价格泡沫 Y)}Rb6qGW  
asset-backed securities 具资产保证的证券 s$a09x  
assets accretion 资产增值 iIP8`! O  
assets and liabilities 资产与负债 *<u2:=_s  
assets betterment statement 资产递增表；资产改进表 6}KZp~s  
assets lending 实物放款；有抵押贷款 '`Wwt.
A  
assets of the company passing on the death 死者去世时转移的公司资产 aN
,M64F  
assets pledged as security for liabilities 用作负债抵押的资产 $e /^u[~:  
assets portfolio 资产投资组合 4NdN<#Lr  
assets price 资产价格 !0dNQ[$82  
assets quality 资产质素 A+UU~?3y  
assets realization 资产变现 ?K3(D;5 &i  
assets refinancing arrangement 资产再集资安排 Rv/Bh<t  
assets securitization 资产证券化 k
Wrp1`  
assets situated outside Hong Kong 在香港以外地方的资产 e~"f
n*"  
assets stripping 削减资产；拆卖资产 $]q8, N|1  
assets value 资产值 Bk+{RN(w  
assignee 承让人 <$hu   
assignment 转让；转让书；转让契 A2nqf^b{#  
assignment of interest 权益转让 is@b&V]  
assignment of letters patent and trade mark 专利证书及商标转让 M_%B|S {  
assignment of property 物业转让；物业转让书 fks)+L'  
assignment right 转让权 bN3#{l-`  
assignor 转让人 vC5n
[0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 i}~SDY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 nYJTKU  
associate member 附属会员 l#}.^71+  
associated body corporate 相联法人团体 @
G4X  
associated company 相联公司；联属公司 ku..aG`  
associated corporation 相联法团 P06RJE  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]]"jw{W}A  
公认会计师公会〔英国〕 5
j-]EJb  
Association of Futures Exchange Brokers 香港期货经纪协会 {N#KkYH{"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =?-ye!w  
association of underwriters 承保人组织 =Z+nX0qF  
assumption of control 接管 |qoKO:B4-[  
assurance 担保；保险；转易；转易书 }E7:ihy  
assurance of interest 权益的转易 ts8+V<g  
at 19XX price 按一九ＸＸ年价格计算 |> _!eS\=<  
at a discount 按赔价计算；按贴水价格计算；打折扣 0Ld@H)  
at a premium 按溢价计算；按升水价格计算 _kY#D;`:r  
at call 通知付款；按通知 ez9q7SpA  
at constant market price 按固定市价计算 #"49fMi/  
at constant price 按固定价格计算 0j_bh,zG#  
at cost 按成本计算 1U,1)<z~u  
at current market price 按当时市价计算；按现时市价计算 oY=q4D  
at current price 按当时价格计算；按现时价格计算 Ve/xnn]'  
at factor cost 按要素成本计算；按生产要素成本计算 ${8?N:>t  
at money-of-the-day price 按付款当日价格计算 4);)@&0Md~  
at or better 按指定或较佳价位〔买卖指令〕 aIXdV2QS  
at par 按面值计算；平价 1HPx|nmE]  
at sight 见票即付 F]I=+T
 
at the close 按收市盘 Cz8f1suO4  
at the opening 按开市盘 Zx$ol;Yd  
attestation 见证；见证条款 )H}#A#ovj7  
at-the-money option 平价期权 ]0r|_)s  
attorney 受权人；受托代表人 cGwf!hA  
attornment 新拥有人承认书 H-p
;6C<  
attributable profit 可归属利润 O,
.!2wVrN  
attributable share value 可归属股份价值 Mzd[fR5a8  
Auckland Stock Exchange 奥克兰证券交易所 Vj!
rT <@  
auction 拍卖 wP/A^Rs  
auctioneer 拍卖商 Eaqca{%/^  
audit 审计；核数 Gc$gJnQio  
Audit Commission 审计署 ]p!Gt,rYq  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :5yV.7  
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〕 %AW4.3()8  
audit review 帐目审查 Oi} T2I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 X1vNF|o~  
audited account 审计帐目；经审计的帐目 > MG>=A  
audited annual account 经审计的周年帐目 e2-Dq]p  
audited balance sheet 经审计的资产负债表 x^*1gv $o  
auditor 核数师；核数主任；审计师 }Up.)
{.%  
auditor's certificate 核数师证明书；审计师证明书 "EV!>^Z  
auditor's report 核数师报告；审计师报告 dC<LDxlv  
Aussie bond 澳元债券 {w <+_++  
austerity budget 紧缩预算 [/_+>M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )RsM!}  
Australia All Ordinaries Index 澳洲所有普通股票指数 Xe+,wW3YF  
Australian Dollar [AUD] 澳元 Ac|5. ?|N  
Australian Options Market 澳大利亚期权市场 U,Mx@KdV  
Australian Securities Commission 澳洲证券事务监察委员会 _u}4j9T  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *U#m+@\0  
Australian Stock Exchange 澳大利亚证券交易所 T$=4O9G  
Austrian Schilling [ATS] 奥地利先令 KL'zXkS  
authentication 认证；鉴证 Z
"s|]K "  
authority to purchase 委托购买证；委购书 ; "3+YTtp  
authorization 认可；核准；授权；授权书 ueG|*[  
authorization by direction 指示授权 Yct5V,X^  
authorization by instruction 指令授权 s4H2/E
C  
authorization by warrant 令状授权 \.gEh1HW  
authorization of unit trust 单位信托的认可 5HS~op2n/  
authorized agent 指定代理人 P;]F=m+*V  
authorized capital 法定资本
Vc3mp;6"  
authorized clerk 出市员 k#:2'!7G  
authorized dealer 认可交易商 #2xSyOrmf  
authorized financial institution 认可财务机构 N{d@^Yj  
authorized fund 认可基金 ->lu#;A5  
authorized fund house 获授权的基金公司；认可基金公司 Bf4%G,o5  
authorized institution 认可机构 O''y>N9  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 x6'^4y])  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 q1k{  
authorized insurer 获授权保险人；获认可承保人 _w ]4~V9  
authorized investment 特准投资项目 $(q
>mg:H  
authorized person 获授权人 y0ckm6^  
authorized representative 获授权代表 P|jF6?C  
authorized share capital 法定股本 =GR'V  
automated quotation system 自动报价系统 Dmdy=&G  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8n?kZY$,  
自动交易系统〔香港期货交易所有限公司〕 #Tp]^ n  
automatic adjustment mechanism 自动调整机制 Z%gx%$  
automatic adjustment system 自动调整系统 >P. 'CU  
Automatic Clearing House 自动票据交换所 R,@g7p  
automatic exchange rates accumulation system 自动化汇率累集系统 ?HHzQ4w%{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 99 wc  
automatic teller machine [ATM] 自动柜员机 ,,=apyr#&  
autopay 自动转帐 g2p"LWex-  
available assets 可用资产 T,JA#Rk|1N  
available fiscal reserve 现存财政储备 UmKX*T9  
available profit 可用利润 ?HR%bngK  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 @=uN\) 1  
average 平均；平均数；海损 $1*3!}_0  
average basic salary 平均基本薪金 0NO1M)HQv  
average consumer expenditure 平均消费开支；一般消费开支 RM*f|j  
average cost 平均成本 0&fl#]oCE  
average cost of land production 增辟土地平均成本 /owO@~G  
average daily turnover 平均每日成交额 PQj<[rY
 
average daily wage rate 平均每日工资率 ]y1fM0  
average expenditure pattern 平均开支模式 _`a&9i &  
average growth rate 平均增长率 '5H4z7)  
average net fixed assets 固定资产平均净值
2RppP?M!  
average of relatives 相对价格平均数 I+,
SZ]n  
average price 平均价格 (B`sQw@tu  
average propensity to consume 平均消费倾向；一般消费倾向 W."f8ow  
average propensity to save 平均储蓄倾向；一般储蓄倾向 PCfo  
average rate 平均率 .
`C V^\  
average revenue 平均收入；平均收益 8V5a%2eV  
average stock 平均库存；平均存货 ;6DnId2Zh  
average yearly rent 平均年租 &$ p[  
avoidance of double taxation 避免双重课税 &/ouW'oP  
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 *W^=XbG  
&(O06QL  
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