一些有用的会计术语(也不知道发的地方对不对)A

A: 2cSc 8  
A share Ａ股；甲类股份  g_Rp}6g  
abatement of tax 减税；减扣免税额 0d1!Q!PH3  
ABN AMRO Bank N.V. 荷兰银行 S!b?pl  
above-the-line expenditure 线上项目支出；经常预算支出 p.b#RY  
above-the-line receipt 线上项目收入；经常预算收入 2 /*z5  
ABSA Asia Limited 南非联合亚洲有限公司 H!Dj.]T  
absolute change 绝对数值变更 'Gamb+[  
absolute expenditure 实际开支 D7muf  
absolute guideline figure 绝对准则数字 H328I}7  
absolute interest 绝对权益 ivB,s5<  
absolute order of discharge 绝对破产解除令 ,~DKU*A_~  
absolute profit margin 绝对利润幅度 )u4=k
(  
absolute value 实值；绝对值 ]7oo`KcQ|  
absolutely vested interest 绝对既得权益 ?GqH/ (O  
absorbed cost 已吸收成本；已分摊成本 $yq76  
absorption 吸收；分摊；合并 .}T-R?  
absorption rate 吸收率；摊配率；分摊率 DtJ3`Jd  
ACB Finance Limited 亚洲商业财务有限公司 yE(<F2  
acceptable form of reciprocity 合理的互惠条件 f2&6NC;  
acceptable rate 适当利率；适当汇率 )1gT&sU0  
acceptance agreement 承兑协议 k8@bQ"#b  
acceptance for honour 参加承兑 xxr'g =  
acceptor 承兑人；接受人；受票人 6y57m;JW/  
acceptor for honour 参加承兑人 (ti!Y"e2  
accident insurance 意外保险 o*2Mjd]r  
Accident Insurance Association of Hong Kong 香港意外保险公会 9U4[o<G]=  
accident insurance scheme 意外保险计划 uy~$ :0o  
accident year basis 意外年度基准 IKaW],sr#  
accommodation 通融；贷款 =e0MEV#s.  
accommodation bill 通融票据；空头票据 C'{B  
accommodation party 汇票代发人 -$Kc"rX  
account balance 帐户余额；帐户结余 g9NE>n(3  
account book 帐簿 s@GE(Pu7  
account collected in advance 预收款项 1ox#hQBoS  
account current book 往来帐簿 ma!C:C9#J  
account of after-acquired property 事后取得的财产报告 Ts
3!mjn  
account of defaulter 拖欠帐目 7oc Ng  
account payable 应付帐款 "]Uj _d  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Bjj=UtI  
account receivable 应收帐款 ~)[pL(4  
account receivable report 应收帐款报表 2oOos%0  
account statement 结单；帐单；会计财务报表 t o8J   
account title 帐户名称；会计科目 BE],PCpPr  
accountant's report 会计师报告 0c1=M|2  
Accountant's Report Rules 会计师报告规则 8~~ k?  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,-8Xb+!8I  
Accounting Arrangements 《会计安排》 /m,i,NX07  
accounting basis 会计基础 b\zq,0%  
accounting by Official Receiver 破产管理署署长呈交的帐目 2(Yg',aMY-  
Accounting Circular 《会计通告》 )?$@cvf  
accounting class 会计类别 +nim47  
accounting date 记帐日期；会计结算日期 2X*n93AQi  
accounting for money 款项核算 b?VByJl  
Accounting Officer 会计主任 {K}Dpy  
accounting period 会计报告期；会计期 P}(c0/  
accounting policy 会计政策；会计方针 0>D*d'xLd  
accounting practice 会计惯例 F
9d6#~  
accounting principle 会计准则 "%S-(ue:  
accounting record 会计记录 9j5|o([J  
accounting report 会计报告 GoH.0eQ^  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 o|c&$)m  
Accounting Society of China 中国会计学会 5wE6gRJ  
accounting statement 会计报表 nh80"Ny5  
accounting system 会计制度；会计系统 O '`|(L  
accounting transaction 会计事项；帐务交易 z@?y(E  
accounting treatment 会计处理 }NRt:JC  
accounting year 会计年度 vILB$%I  
accretion 增值；添加 mwN"Cu4t  
accrual 应计项目；应累算数目 a`]ZyG*P  
accrual basis 应计制；权责发生制 -[pfLo  
accrual basis accounting 应计制会计；权责发生制会计 ^eefR5^_w  
accrue 应累算；应计 ,\#j6R,{I  
accrued benefit 应累算利益 kmo#jITa`  
accrued charges 应计费用 RlU?F  
accrued cumulative preference share dividend 应累算的累积优先股股息 -*hPEgcV9  
accrued expenses 应累算费用 |9Yx`_DF  
accrued interest payable 应付利息；应计未付利息 .6y*Z+Zg  
accrued interest receivable 应收利息；应计未收利息 lbw+!{Ch  
accrued right 累算权益 2 e#"JZ=  
accruing profit 应累算的利润 l0qHoM,1Y[  
accumulated fiscal reserve 累积财政储备 g>eWX*Pa|  
accumulated profit 累积利润；滚存溢利 i_+e&Bjd4j  
accumulated reserve 累积储备 p_e x  
accumulation of surplus income 累积收益盈余 $:1/`m19  
acquired assets 既得资产 $uUyp8F  
acquisition 收购；购置；取得 5dG+>7Iy}  
acquisition cost 购置成本 RBg2iG$8|  
acquisition expenses 购置费用 $G9E=wn  
acquisition of 100% interest 收购全部股权 U3v~R4  
acquisition of control 取得控制权 X56q,jCJ{  
acquisition of fixed assets 购置固定资产 &gJ@"`r4  
acquisition of shell “买壳” ,
KF>@3f  
acquisition price 收购价 6 OvH"/X4  
act of God 天灾 e6qIC*C!  
acting partner 执事合伙人 rg#/kd<?[V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 r2PN[cLu|  
active partner 积极参与的合伙人 (2"4PU8  
active trading 交投活跃 -*Qg^1]i+  
actual circulation 实际流通 B<h4ZK%  
actual cost 实际成本 (!0_s48f  
actual expenditure 实际开支；实际支出 B}*\ pdJ  
actual income 实际入息；实际收入；实际收益 _ Qek|>  
actual market 现货市场 M9Yov4k,4]  
actual price 现货价；实际价格  G;A  
actual profit 实际利润 I")Ud?v0)  
actual quotation 实盘；实际价位；实际报价 s?nj@:4  
actual year basis 按实际年度计算 S;2UcSsQl  
actuals 实货 4`cfFowK~  
actuarial investigation 精算调查 I$)9T^Ra  
actuarial principle 精算原则 wdV)M?  
actuarial report 精算师报告 0"
+QWh  
Actuarial Society of Hong Kong 香港精算学会 QJ>=a./  
actuarial valuation 精算师估值 cIkA ~F  
actuary 精算师 {!{T,_ J  
ad referendum agreement 暂定协议；有待覆核的协定 /X#OX8gb]  
ad valorem duty 从价税；按值征税 I\rjw$V#  
ad valorem duty system 从价税制 9ao?\]&t  
ad valorem fee 从价费 f(K1,L:&7  
ad valorem tariff 从价关税 7Wiwnv_"  
additional allowance 额外免税额 O8rd*+  
additional amount for unexpired risk 未过期风险的额外款额 |Xd&aQ  
additional assessable profit 补加应评税利润 sk0/3X*Q%  
additional assessment 补加评税 vp d!|/  
additional commitment 额外承担 gu'+kw  
additional commitment vote 额外承担拨款 7)Tix7:9S;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |8x_Av0  
additional dependent parent allowance 供养父母额外免税额 i12G\Ye  
additional provision 额外拨款 j.+,c#hFo
 
additional stamp duty 附加印花税 IBNb!mPu%  
additional tax 补加税罚款；补加税款 CU
jRz5L  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4"{g{8  
adjudged bankrupt 被裁定破产 //Xz  
adjudicated bankrupt 裁定破产人 v]KPA.W  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 YY'[PXP$Y  
adjudication of bankruptcy 裁定破产；宣告破产 YYkgm:[  
adjudication of insolvency 裁定无力偿还债务 d)XT> &  
adjusted actual 经调整的实数；调整后的实数 r8F
AV9A  
adjusted current assets 经调整的流动资产；调整后的流动资产 ^<v.=7cL0  
adjusted figure 经调整的数字；调整后的数额  60f%J1u  
adjusted liabilities 经调整的负债；调整后的负债 A,= R`m  
adjusted loss 经调整的亏损；调整后的亏损 BP4vOZ0$  
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 ilQ\
+xR{b  
adjusted profit 经调整的利润；调整后的利润 0&r}
'f?  
adjusted surplus 经调整的盈余额；调整后的盈余额 G`;mSq6i  
adjusted value 经调整的价值；调整后的价值 Z vyF"4QN  
adjustment 调整；修订；理算〔保险〕 5VfpeA`  
adjustment centre 调剂中心 _nw\
ac#*  
adjustment lag 调整过程的时间差距；调整时差 F[.IF5_  
adjustment mechanism 调整机制 m5KLi &R  
adjustment of loss 亏损调整 Kj6+$l  
adjustment process 调整过程；调整程序 6jl{^dI  
adjustment range 调整幅度 v yP_qG  
administered exchange rate 受管制汇率 pBQ[lPCY/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e+@.n  
administration expenses 行政费用 :b#5cMUe  
administration fee 手续费；行政费 '64/2x  
administration in bankruptcy 破产管理 _qQo}|/q  
administration order 遗产管理令 eMH\]A~v"  
administrator 管理人；遗产管理人 *\Hut'7 d  
administrator of the estate 遗产管理人 )%!X,  
admission of debt 债项承认书 y
G>sBc  
admission of proof 接纳债权证明 R/^;,.  
advance 放贷款项；垫付款项；预支款项；预付款项 o9v9 bL+X  
advance account 暂支帐目；预付款帐户 >g[Wnzf  
advance compensation 预付补偿金 DFGgyFay  
advance from shareholder 股东垫款 xrJ0  
advance pending reimbursement 预支以待日后付还 ~<osL  
advanced economy 先进经济体系 %u]>K(tU  
advancement 预付；预付财产 [Kbna>`  
advances warrant 垫款令 O9p^P%U"  
advancing 贷出 0XL[4[LdA  
adverse balance 逆差 \nQEvcH  
adverse exchange 逆汇 EVbDI yFn  
advertisement addressed to shareholders 在报章刊登的致股东通告 Uf$IH!5;Z  
advice for collection 托收通知书 ?/p."N:]H  
advice of drawing 提款通知书；汇票通知书 a1weTn*  
advice of payment 付款通知 R
Zj06|r8  
Advisory Committee [Securities and Futures Commission] <)
@^TRS  
谘询委员会〔证券及期货事务监察委员会〕 _)#~D*3  
Advisory Committee on Diversification 经济多元化谘询委员会 D,uT#P  
affidavit 誓章；遗产申报誓章 wp-3U}P2(  
affidavit of no receipt 述明无收款的誓章 23q2u6.F`  
affiliate 联号；联营公司；附属公司 `7',RUj|D  
affiliated company 附属公司；联号；联营公司
_'s5FlZq  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N=:xyv  
affordability 负担能力 u)ZZ/|  
African Development Bank [AfDB] 非洲开发银行 ['0^gN$:e  
after-acquired property 事后取得的财产 IRI<no  
after-hours dealing 市后交易 |'#uV)b0@  
after-tax profit 税后盈利；税后利润；税后溢利 uYc&Q$U  
agency agreement 代理协议 Zo,]Dx  
agency expenses 代理机构的开支 a+\s0Qo<  
agency fee 代理费 l02aXxT)]  
Agency Law 《代理法》 P$
G|o|h  
agent 代理人；承销人 W8!8/IZbN  
agent of company 公司代理人 lx~mn~;x  
agent's fee 代理人费；经纪费 UX'tdB !A  
aggregate 总计；总数；总体数字 @gJPMgF$F  
aggregate amount 总款额；总额 aII:Pzh]B  
aggregate assets and liabilities 总体资产与负债 _LZ 442  
aggregate at constant price 按固定价格计算的总体数字 Je` w/Hl/U  
aggregate demand 总需求 Q9t.*+  
aggregate gross position 总持仓量 "S&1J8D|  
aggregate limit 总限额 z7lbb*
Xe  
aggregate of salaries tax 合计薪俸税 nSU7,K`PM  
aggregate performance 总体表现；总体业绩 W@FGU  
aggregate supply 总体供应 c<qJs-C4;  
aggregate surplus 总盈余 ^#2Y4[@  
aggregate total 整体总额 *km- pp  
aggregate value 总值；合计价值 jY\YSQ  
aggregated basis 合计基准 vYG
$>*  
aggregated net chargeable income 合计应课税入息实额 0'*'%Iga  
aggregation 合并计算；合计；总和 Cd7d-'EQn  
aggregation of incomes of husband and wife 夫妇入息合并计算 5cl%>U  
aggregation of property 财产的总和 !E\J`K0_e  
agio 差价；贴水 mHC36ba  
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》 GJuU?h#:/{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;V1e>?3  
《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》 %!)Dk<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,u>K##X\  
《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》 -QP1Se*#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gH/k}M7tA#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )$I"LyK)  
agreement for a settlement 授产协议 ,Onu%  
agreement for assignment 转让协议 W-ECmw(
 
agreement for sale 售卖协议；买卖协议 22m'+3I~Y  
agreement for sale and purchase 买卖协议 2E3x=  
agreement for the payment of interest 支付利息协议 G{oM2`c'#8  
agreement for the repayment of money 还款协议 ZbcpE~<a  
agreement of reinsurance 再保险协议
cY*lsBo  
Agricultural Bank of China 中国农业银行 C/pu]%n@4  
air passenger departure tax 飞机乘客离境税 [x|{VJ(h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4'# _b  
airport tax 机场税 Aaix? |XN  
alcohol duty 酒精税 h%@#jvh?4  
alienation 让与；让渡；转让 T?FR@. Rm  
alimony 生活费；赡养费 n?A;'\cK  
All Ordinaries Index [AOI] 所有普通股指数 "mkTCR^]e  
all risks 全险；综合险 ,cFp5tV$  
All Sales Record for Stock Market 《股票市场成交报告》 (tP^F)}e5  
Allied Capital Resources Limited 新联财务有限公司 o>Z+=&BZ@a  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $(%t^8{a~G  
allocation letter 拨款信件 yh Ymbu  
allocation of fund 分配款项；预留款项 K?+Rq  
allocation of profit 利润分配；溢利分配 `{I-E5x  
allocation warrant 拨款令 \7,'o] >M-  
allotment 分配；配股 v|mZcAz  
allotment notice 股份配售通知；配股通知 6e;.}i  
allotment of shares 股份分配 \<A@Nf"  
allowable 可获宽免；免税的 O
k~\  
allowable business loss 可扣除的营业亏损 zHCz[jlrMq  
allowable expenses 可扣税的支出 7gQ~"Q  
allowance 免税额；津贴；备抵；准备金 I^6z
UVH  
allowance for debts 债项的免税额 jVu3!{}  
allowance for depreciation by wear and tear 耗损折旧免税额 /c1FFkq|K  
allowance for funeral expenses 殡殓费的免税额 [HENk34  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uJ$!lyJ6L  
allowance for repairs and outgoings 修葺及支出方面的免税额 c =i6  
allowance to debtor 给债务人的津贴 n_*k e  
alteration of capital 资本更改 )Hy|K1  
alternate trustee 候补受托人 pc%_:>  
amalgamation 合并 ?5 d3k%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5ERycC y  
ambit of charges 征税范围；收费范围 C zvi'
:  
amended valuation 经修订的估值 }mC-SC)oSi  
American Commodities Exchange 美国商品交易所 AHR%3W  
American Express Bank Limited 美国运通银行 Z5o6RTi  
American Stock Exchange 美国证券交易所 #yVY!+A  
amortization 摊销 Oj0/[(D-  
amount due from banks 存放银行同业的款项 `W8dayZt  
amount due from banks abroad 存放海外银行同业的款项 qcfLA~y  
amount due from holding companies 控股公司欠款 _#+~#U%5n  
amount due from local banks 存放本港银行同业的款项 up7]Yy;o=  
amount due to banks 银行同业的存款 L1k_AC1.M
 
amount due to banks abroad 海外银行同业的存款 <&rvv4*H  
amount due to holding companies 控股公司存款 YvK8;<k@-?  
amount due to local banks 本港银行同业的存款 RtR]9^:~  
amount due to outport banks 外埠银行同业的存款 )y:~T\g  
amount for note issue 发行纸币的款额 VscEd
t
kd  
amount of bond 担保契据的款额 fW4N+2  
amount of consideration 代价款额 fz8eL:i:  
amount of contribution 供款数额 [?hc.COE  
amount of indebtedness 负债款额 I.\fhNxHY  
amount of principal of the loan 贷款本金额 /^\6q"'  
amount of rates chargeable 应征差饷数额 #SRGVa`x  
amount of share capital 股本额 ZOG6  
amount of sums assured 承保款额 y8un&LP  
amount of variation 变动幅度 x*[\$E`v  
amount of vote 拨款数额 RW|3d<Fj  
amount payable 应付款额 Y m|zM1qc  
amount receivable 应收款额 >%.6n:\rG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mPxph>o  
analysis 分析 9_F2nmEv  
ancillary risk 附属风险 :_Y@,CpIEg  
annual account 周年帐目；周年帐目报表；年度决算；年结 GKwm %A  
annual accounting date 年结日期 igsJa1F  
annual allowance 每年免税额；年积金；年度津贴；年津 X&6p_Lo  
annual balance 年度余额 Khxl'qj  
annual disposable income 每年可动用收入 ALiXT8q  
annual estimates 周年预算 \5Jpr'mY5  
annual fee 年费 DxT8;`I%  
annual general meeting 周年大会 b{t'Doe  
annual growth rate 年增率；每年增长率 }cG
!93  
annual long-term supplement 长期个案每年补助金 7!`,P  
annual pensionable emolument 可供计算退休金的年薪 snV,rZ  
annual report 年报 s7<x~v+^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N$H0o+9-Y  
annual return 周年报表；周年申报表；每年报税表格 AjK'P<:/  
Annual Return Rules 《周年报表规则》 g#1_`gK  
annual review of consumer prices 每年消费物价回顾 Jn.WbS  
annual roll-forward basis 逐年延展方式 g~Zel}h#  
annual salary 年薪 ,\f!e#d  
annual statement 年度报表；年度决算表 `Q*L!/K+  
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 iP;X8'< BC  
annuitant 年金受益人 <ok/2v
 
annuity 年金 %uyRpG3,  
annuity contract 年金合约 YZdp/X6x  
annuity on human life 人寿年金 ZO+c-!%[(  
antecedent debt 先前的债项 &gZ5dTj>  
ante-dated cheque 倒填日期支票 &V[m{.  
anticipated expenditure 预期开支 q7C>A`w  
anticipated net profit 预期纯利 XU .FLNe  
anticipated revenue 预期收入 WLEjRx  
anti-inflation measure 反通货膨胀措施 uHUicZf.  
anti-inflationary stance 反通货膨胀立场 -1~bWRYq  
apparent deficit 表面赤字 Mjrl KI}f/  
apparent financial solvency 表面偿债能力 o@r+Y  
apparent partner 表面合伙人 eqQAst#~  
application for personal assessment 个人入息课税申请书 E3y"  
application of fund 资金应用 g&H6~ +\
 
application to release as liquidator and to destruct the books of accounts and documents `6b!W0$ -  
申请免除清盘人职务及毁灭帐簿与文件 }r6SV%]:  
appointed actuary 委任精算师 HP2]b?C  
appointed auditor 委任核数师；委任审计师 J A ]s  
appointed trustee 委任的受托人 #n7uw  
appointer 委任人 "EQ-`b=I4  
apportioned pro rata 按比例分摊 X6/k `J  
apportionment 分配；分摊 E/9 U
0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iNgHx[*?  
apportionment formula 分摊方程式 XS]=sfN  
apportionment of estate duty 遗产税的分摊 M& GA:`  
appraisal 估价；评估 cTFyF)  
appreciable growth 可观增长 rE-Xv. |
 
appreciable impact 显着影响 CEE`nn  
appreciable increase 可观增长 ;Id%{1  
appreciation 增值；升值 ;-47d ^  
appreciation against other currencies 相对其他货币升值 _mKO4Atw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 67Z|=B!7  
appreciation tax 增值税 &+=A;Y)  
appropriation 拨款；拨用；拨付 |<P]yn  
appropriation account 拨款帐目 T%Vii*?M  
Appropriation Bill 拨款法案 J.mEOo!>  
appropriation-in-aid system 补助拨款办法 (t1:2WY@  
approved assets 核准资产 Iu^#+n  
approved basket stock 认可一篮子证券 xCD|UC46?X  
approved budget 核准预算 SEF/D0  
approved charitable donation 认可慈善捐款 Z+@"  
approved charitable institution 认可慈善机构 WaQCq0Enj  
approved currency 核准货币；认可货币 >sdj6^[+  
approved estimates 核准预算  z@^l1)m  
approved estimates of expenditure 核准开支预算 cOthq87:  
approved overseas insurer 核准海外保险人  a= ;7  
approved overseas trust company 核准海外信托公司 8'_>A5L/C  
approved pooled investment fund 核准汇集投资基金 wX" 6 S:  
approved provident fund scheme 认可公积金计划 mF[w-<:.d  
approved provision 核准拨款 `UL#g![J  
approved redeemable share 核准可赎回股份 g= k}6"F~  
approved regional stock 认可地区性证券 kN>%y&cK  
approved retirement scheme 认可退休金计划 f@Rn&&-  
approved subordinated loan 核准附属贷款 G eN('0  
arbitrage 套戥；套汇；套利 z_~f/  
arbitrageur 套戥者；套汇者 y.26:c(  
arbitrary amount 临时款项 hWwh`Vw%  
arrangement 措施；安排；协定 wIz<Y{HA=  
arrears 欠款 ! R?r)G5E  
arrears of pay 欠付薪酬 Pfu2=2Ra  
arrears of revenue 逾期未收税款；逾期未收的帐项  ;?1H&  
articles of association 组织章程；组织细则；组织章程细则 A!No:?S  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2@@OjeANsX  
ascertainment of profit 确定利润 Q\ TawRK8  
"Asia Clear" “亚洲结算系统” KlDW'R$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =0TnH<`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 A1zM$ wDU  
Asian Development Fund [ADF] 亚洲发展基金 *x2+sgSf_0  
Asian dollar bond 亚洲美元债券 \%z#|oV#<  
Asian dollar market 亚洲美元市场 /Y:&307q  
Asian dollar rate 亚洲美元利率 RrRrB"!8nR  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N_lQz(nG/2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
la>:%SD  
asked price 沽盘；喊价；索价；卖方报价 ;BUJ5  
assessable income 应评税入息 
4=td}%  
assessable loss 应评税亏损 3~}G~ t  
assessable profit 应评税利润 
pw" !iG}  
assessable value 应评税值 )4>M<BO  
assessed profit 估定利润 >{p&_u.r-  
assessed value 经评估价值 )1wC].RFYm  
assessment 评税；评定；估价；评税单 :oYu+cQ  
assessment number 评税编号；估价编号 B*p`e1  
assessment of additional tax 补加税评税 \:9dt8(-U  
assessment of performance 业绩评估；实绩评价 0m7ANqE[Z  
Assessor 评税主任 9{@[l!]W  
asset price bubbles 资产价格泡沫 m.e+S,i  
asset-backed securities 具资产保证的证券 ]l7) F-v  
assets accretion 资产增值 kg?[  
assets and liabilities 资产与负债 R7}=k)U?d@  
assets betterment statement 资产递增表；资产改进表 e3,TY.,Ay  
assets lending 实物放款；有抵押贷款 -U~]Bugvh  
assets of the company passing on the death 死者去世时转移的公司资产 A!\ouKyayS  
assets pledged as security for liabilities 用作负债抵押的资产 Ppi/`X  
assets portfolio 资产投资组合 1Y4=D  
assets price 资产价格 qPGpN0M`  
assets quality 资产质素 P&"8R  
assets realization 资产变现 hJ$o+sl  
assets refinancing arrangement 资产再集资安排 !|;^  
assets securitization 资产证券化 M3ihtY  
assets situated outside Hong Kong 在香港以外地方的资产 UjxEbk5>^  
assets stripping 削减资产；拆卖资产 .
 >[d:0  
assets value 资产值 cih@:=Qy  
assignee 承让人 |VxEWU/  
assignment 转让；转让书；转让契 VI7f}  
assignment of interest 权益转让 )Kkw$aQI"d  
assignment of letters patent and trade mark 专利证书及商标转让 Z&9MtpC+N3  
assignment of property 物业转让；物业转让书 1$T;u~vg  
assignment right 转让权 k=1([x  
assignor 转让人  al/Mgo  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 9o5W\.A7[D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %Z9&zmO  
associate member 附属会员 .'N:]G@!  
associated body corporate 相联法人团体 ([SrIG>X  
associated company 相联公司；联属公司 \^a(B{   
associated corporation 相联法团 t&}Z~Zp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gsFyZ  
公认会计师公会〔英国〕 Tlc3l}B*Z  
Association of Futures Exchange Brokers 香港期货经纪协会 CZ*#FY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Agt6G\n  
association of underwriters 承保人组织 &J(+X
JM%  
assumption of control 接管 q-kMqnQ  
assurance 担保；保险；转易；转易书 Syv[[Ek  
assurance of interest 权益的转易 Otq`45  
at 19XX price 按一九ＸＸ年价格计算 z-};.!L^  
at a discount 按赔价计算；按贴水价格计算；打折扣 6Y?%G>$6  
at a premium 按溢价计算；按升水价格计算 ]Hr:|2|.  
at call 通知付款；按通知 gq9IJ  
at constant market price 按固定市价计算 vM )2F  
at constant price 按固定价格计算 p|fSPSz  
at cost 按成本计算 X,-QxV=lc)  
at current market price 按当时市价计算；按现时市价计算 \1|]?ZQ\K  
at current price 按当时价格计算；按现时价格计算 aK>5r^7S  
at factor cost 按要素成本计算；按生产要素成本计算 I3sH8/*  
at money-of-the-day price 按付款当日价格计算 gwVfiXR4  
at or better 按指定或较佳价位〔买卖指令〕 wM
Fo8;L  
at par 按面值计算；平价 -7jP'l=h  
at sight 见票即付 J|4q9$  
at the close 按收市盘 xS.Rpx/8  
at the opening 按开市盘 '](4g/%  
attestation 见证；见证条款 T,N"8N{K"  
at-the-money option 平价期权 rHe*/nN%*  
attorney 受权人；受托代表人 [MLJs-*   
attornment 新拥有人承认书 >d#oJ?goX  
attributable profit 可归属利润 YDh6XD<Z  
attributable share value 可归属股份价值 }xhat,9  
Auckland Stock Exchange 奥克兰证券交易所 5'iJN$7  
auction 拍卖 mBWE^  
auctioneer 拍卖商 70pt5O3]  
audit 审计；核数 eyq\a'tyB  
Audit Commission 审计署 kkWqP20q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S}fU2Wi  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 QY14N{]T\p  
audit review 帐目审查 }{FKs!(4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 P$l-p'U-  
audited account 审计帐目；经审计的帐目 yLv jfP1  
audited annual account 经审计的周年帐目 "mT95x\NA\  
audited balance sheet 经审计的资产负债表 Twqkd8[  
auditor 核数师；核数主任；审计师 ! C}t)R]^  
auditor's certificate 核数师证明书；审计师证明书 ^Ej4^d  
auditor's report 核数师报告；审计师报告 /P_1vQq  
Aussie bond 澳元债券 p#-ov-znp  
austerity budget 紧缩预算 5vxKkk&i4l  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !
%w#h0(b  
Australia All Ordinaries Index 澳洲所有普通股票指数 D2hEI2S  
Australian Dollar [AUD] 澳元 <eWGvIEP[  
Australian Options Market 澳大利亚期权市场 $xx5+A%,  
Australian Securities Commission 澳洲证券事务监察委员会 38Rod]\E  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $7Sbz&)y3  
Australian Stock Exchange 澳大利亚证券交易所 si`{>e~`6P  
Austrian Schilling [ATS] 奥地利先令 ;VQFz&Q$u  
authentication 认证；鉴证 JiF
y.Pf  
authority to purchase 委托购买证；委购书 W40GW  
authorization 认可；核准；授权；授权书 {8L)Fw  
authorization by direction 指示授权 31BN ?q  
authorization by instruction 指令授权 Y# <38+Gd  
authorization by warrant 令状授权 HbQvu@  
authorization of unit trust 单位信托的认可 "v.]s;g  
authorized agent 指定代理人 P<+y%g(({  
authorized capital 法定资本 m3|KIUP  
authorized clerk 出市员 !sF! (u7  
authorized dealer 认可交易商 <9za!.(zu  
authorized financial institution 认可财务机构 /t
"p^9!^  
authorized fund 认可基金 G'|Emu=4  
authorized fund house 获授权的基金公司；认可基金公司 w8~J5XS  
authorized institution 认可机构 g4n&k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 F[aow$",+}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 b0\'JZ  
authorized insurer 获授权保险人；获认可承保人 B@ab[dm280  
authorized investment 特准投资项目 iEDZ\\,  
authorized person 获授权人 {?a9>g-BW  
authorized representative 获授权代表 G5^gwG+  
authorized share capital 法定股本 WZ.d"EE"  
automated quotation system 自动报价系统 3F%Qq7v  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] j s(E-d/  
自动交易系统〔香港期货交易所有限公司〕 V<} ^n  
automatic adjustment mechanism 自动调整机制 tykA69X\W  
automatic adjustment system 自动调整系统 , N:'Z  
Automatic Clearing House 自动票据交换所 ,gU%%>-_~w  
automatic exchange rates accumulation system 自动化汇率累集系统 | ?6
wlf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q:iW k6  
automatic teller machine [ATM] 自动柜员机 4SG22$7W  
autopay 自动转帐 C:tA|<b|  
available assets 可用资产 P\ yt!S2  
available fiscal reserve 现存财政储备 E)(`Z0  
available profit 可用利润 ,v"/3Ff{,  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ++KY+j.^  
average 平均；平均数；海损 vS~y~uU%6  
average basic salary 平均基本薪金 TO\%F}m(  
average consumer expenditure 平均消费开支；一般消费开支 X,- ' v[z  
average cost 平均成本 Z&mV1dxR  
average cost of land production 增辟土地平均成本 NJYx.TL  
average daily turnover 平均每日成交额 uO$ujbWZ  
average daily wage rate 平均每日工资率 qZ!1>`B  
average expenditure pattern 平均开支模式 \!UNale  
average growth rate 平均增长率 S"|sD|xOb  
average net fixed assets 固定资产平均净值 M/U$x /3K  
average of relatives 相对价格平均数 ivdw1g|)h  
average price 平均价格 y$)gj4k/D  
average propensity to consume 平均消费倾向；一般消费倾向 Q9K+k*?{N  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Isq3YY  
average rate 平均率 9Ao0$|@b  
average revenue 平均收入；平均收益 {GF>HHQb  
average stock 平均库存；平均存货 1B3,lYBM  
average yearly rent 平均年租 mB(*)PwZ  
avoidance of double taxation 避免双重课税 B0c}5V  
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 )Jx!VJ^Y  
K*J8(/WkD  
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