一些有用的会计术语(也不知道发的地方对不对)A

A: :Ux?,  
A share Ａ股；甲类股份 X^T:8npxt  
abatement of tax 减税；减扣免税额 3VsW@SG7N  
ABN AMRO Bank N.V. 荷兰银行 WzPTFw[  
above-the-line expenditure 线上项目支出；经常预算支出 nim*/LC[:  
above-the-line receipt 线上项目收入；经常预算收入 3p39`"~  
ABSA Asia Limited 南非联合亚洲有限公司 @KWb+?_H{<  
absolute change 绝对数值变更 H35S#+KX  
absolute expenditure 实际开支  J}htu  
absolute guideline figure 绝对准则数字 3/aMJR:o  
absolute interest 绝对权益 x*![fK  
absolute order of discharge 绝对破产解除令 
~3Lg"I  
absolute profit margin 绝对利润幅度 Lrta/SU*  
absolute value 实值；绝对值 cGtO +DE  
absolutely vested interest 绝对既得权益 t
a35 K"  
absorbed cost 已吸收成本；已分摊成本 DwaBdN[!7  
absorption 吸收；分摊；合并 OglEt["  
absorption rate 吸收率；摊配率；分摊率 %j:]^vqFA  
ACB Finance Limited 亚洲商业财务有限公司 aO]ZZleNS  
acceptable form of reciprocity 合理的互惠条件 R{WE\T'  
acceptable rate 适当利率；适当汇率  tR}MrM  
acceptance agreement 承兑协议 I~q
#eO)  
acceptance for honour 参加承兑 r;/4F/6"  
acceptor 承兑人；接受人；受票人 {%<OD8>p  
acceptor for honour 参加承兑人 oo,uO;0G  
accident insurance 意外保险 Uo-)pFN^  
Accident Insurance Association of Hong Kong 香港意外保险公会 7R`M,u~f2^  
accident insurance scheme 意外保险计划 $h5xH9x ;  
accident year basis 意外年度基准 M=%l}FSTw(  
accommodation 通融；贷款 t0/p]=+.p/  
accommodation bill 通融票据；空头票据 Te.Y#lCT$  
accommodation party 汇票代发人 >7wOoK|1'  
account balance 帐户余额；帐户结余 |2?'9<  
account book 帐簿 = 6tHsN23  
account collected in advance 预收款项 ||T2~Q*:y  
account current book 往来帐簿 8 BY j  
account of after-acquired property 事后取得的财产报告 lphFhxJA{  
account of defaulter 拖欠帐目 O}tZ - 'T  
account payable 应付帐款 4zASMu  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2>|dF~"  
account receivable 应收帐款 L; T8?+x  
account receivable report 应收帐款报表 u}>#Eb  
account statement 结单；帐单；会计财务报表 |S_T^'<W  
account title 帐户名称；会计科目 2VF%@p  
accountant's report 会计师报告 B268e  
Accountant's Report Rules 会计师报告规则 FYOD Upn  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ,`wXg  
Accounting Arrangements 《会计安排》 us;YV<)d  
accounting basis 会计基础 y)F;zW<+  
accounting by Official Receiver 破产管理署署长呈交的帐目 _wC3kAO  
Accounting Circular 《会计通告》 ?Eg(Gu.J  
accounting class 会计类别 (hTCK8HK  
accounting date 记帐日期；会计结算日期 x4g3rmp  
accounting for money 款项核算 NS9B[*"Jl  
Accounting Officer 会计主任 wHsYF`  
accounting period 会计报告期；会计期 8MK>)P o)  
accounting policy 会计政策；会计方针 sSOOXdnGG  
accounting practice 会计惯例 &K[_J  
accounting principle 会计准则 aiQ>xen5C5  
accounting record 会计记录 pwO>h>ik  
accounting report 会计报告 Scp7X7{N  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6,"IDH|ND  
Accounting Society of China 中国会计学会 t2E
Hrji~  
accounting statement 会计报表 I'\kFjc  
accounting system 会计制度；会计系统 ]p*l%(dhY  
accounting transaction 会计事项；帐务交易 ` BDLW%aL  
accounting treatment 会计处理 ie;]/va  
accounting year 会计年度 3j,Q`+l/6d  
accretion 增值；添加 ]Gpxhg  
accrual 应计项目；应累算数目 &yGaCq;0  
accrual basis 应计制；权责发生制 5 elw~u  
accrual basis accounting 应计制会计；权责发生制会计 7x#Ckep:I  
accrue 应累算；应计 nS/)
P4z  
accrued benefit 应累算利益 wDcj
,:h`  
accrued charges 应计费用 Uh.oErHQD  
accrued cumulative preference share dividend 应累算的累积优先股股息 y@ ML/9X8q  
accrued expenses 应累算费用 ykv94i?Q  
accrued interest payable 应付利息；应计未付利息 2GFLnz  
accrued interest receivable 应收利息；应计未收利息 pM x
 
accrued right 累算权益 |B.0TdF  
accruing profit 应累算的利润 _=+V/=  
accumulated fiscal reserve 累积财政储备 ,pqGX3  
accumulated profit 累积利润；滚存溢利 `%CtWJ(e  
accumulated reserve 累积储备 '=[?~0(B  
accumulation of surplus income 累积收益盈余 4?0vso*X<:  
acquired assets 既得资产 ">~.$Jp_4  
acquisition 收购；购置；取得 7Ok;Lt!x  
acquisition cost 购置成本 2}YOcnB  
acquisition expenses 购置费用 aJYgzr,  
acquisition of 100% interest 收购全部股权 z)'Mk[  
acquisition of control 取得控制权 n_
$ :7J  
acquisition of fixed assets 购置固定资产 el2bd :  
acquisition of shell “买壳” dOqOw M.y  
acquisition price 收购价 Fp@TCPe#  
act of God 天灾 6^uq?  
acting partner 执事合伙人 {88)~  
active market 买卖活跃的市场；交投畅旺的市场；旺市 bx<RV7>0  
active partner 积极参与的合伙人 %TX@I$Ba  
active trading 交投活跃 g$HwxA9Gp/  
actual circulation 实际流通 .}'qUPNR  
actual cost 实际成本 &F\?  
actual expenditure 实际开支；实际支出 Em?d*z  
actual income 实际入息；实际收入；实际收益 JXCCTUO  
actual market 现货市场 ~3WM5 fv  
actual price 现货价；实际价格 8dV=[+  
actual profit 实际利润 /<E5"Mm%  
actual quotation 实盘；实际价位；实际报价 Ge,;8N88  
actual year basis 按实际年度计算 Xua+cVc\y  
actuals 实货 
!vX D  
actuarial investigation 精算调查 ^ s1Q*He  
actuarial principle 精算原则 a-l;vDs  
actuarial report 精算师报告 $"0MU  
Actuarial Society of Hong Kong 香港精算学会 HOw-]JSP2  
actuarial valuation 精算师估值 m0LTx\w!  
actuary 精算师 Nndddk`  
ad referendum agreement 暂定协议；有待覆核的协定 "5;;)\o~  
ad valorem duty 从价税；按值征税 @.G[s)x  
ad valorem duty system 从价税制 ~7Ts_:E-  
ad valorem fee 从价费 f>aEkh6u9  
ad valorem tariff 从价关税 jZh';M8"  
additional allowance 额外免税额 ;FBUwR}  
additional amount for unexpired risk 未过期风险的额外款额 0|2%vh>J  
additional assessable profit 补加应评税利润 $wmvKQc{lx  
additional assessment 补加评税 uIcn{RZ_z  
additional commitment 额外承担 A'G66ei  
additional commitment vote 额外承担拨款 " Om[~-31  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y3r%B9~  
additional dependent parent allowance 供养父母额外免税额 2rmSo&3@s  
additional provision 额外拨款 M>&%(4K  
additional stamp duty 附加印花税 A:aE|v/T&  
additional tax 补加税罚款；补加税款 B+[A]dgS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /GIxR6i  
adjudged bankrupt 被裁定破产 ^\\Tx*#i  
adjudicated bankrupt 裁定破产人 GKvN* SU=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 qY~`8 x  
adjudication of bankruptcy 裁定破产；宣告破产 =0^Ruh  
adjudication of insolvency 裁定无力偿还债务 HFwN  
adjusted actual 经调整的实数；调整后的实数 BDVHol*g  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]?3un!o3o  
adjusted figure 经调整的数字；调整后的数额 zXv3:uRp.  
adjusted liabilities 经调整的负债；调整后的负债 e_s&L,ze  
adjusted loss 经调整的亏损；调整后的亏损 ?47@o1  
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 qtiz a~u  
adjusted profit 经调整的利润；调整后的利润 4!+pc-}-  
adjusted surplus 经调整的盈余额；调整后的盈余额 RQ'exc2x0  
adjusted value 经调整的价值；调整后的价值 6:q"l\n>  
adjustment 调整；修订；理算〔保险〕 h.-@ F  
adjustment centre 调剂中心 ~.A)bp  
adjustment lag 调整过程的时间差距；调整时差 5O~HWBX.  
adjustment mechanism 调整机制 Mr?Xp(.}G  
adjustment of loss 亏损调整 j6>.n49_  
adjustment process 调整过程；调整程序 .u:81I=w(  
adjustment range 调整幅度 r) $+  
administered exchange rate 受管制汇率 (4'$y`Z  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 P`#Z9 HM4  
administration expenses 行政费用 g)s{IAVx  
administration fee 手续费；行政费 BYs-V:  
administration in bankruptcy 破产管理 c7tfRq n+  
administration order 遗产管理令 zunV<2~(2}  
administrator 管理人；遗产管理人 B*4}GPQ  
administrator of the estate 遗产管理人 x%+aKZ(m)  
admission of debt 债项承认书 ?_"+^R z  
admission of proof 接纳债权证明 j7sKsbb  
advance 放贷款项；垫付款项；预支款项；预付款项 u}!@ ,/)  
advance account 暂支帐目；预付款帐户 "*LD 3  
advance compensation 预付补偿金 bHg,1y)UC  
advance from shareholder 股东垫款 8>X d
2X  
advance pending reimbursement 预支以待日后付还 dDm):Z*`b  
advanced economy 先进经济体系 )\6&12rj  
advancement 预付；预付财产 X5X?&* %{  
advances warrant 垫款令 OH5>vV'i  
advancing 贷出 Lb;zBmwB  
adverse balance 逆差 N@O8\oQG  
adverse exchange 逆汇 p"l3e9&'j  
advertisement addressed to shareholders 在报章刊登的致股东通告 3l3+A+n  
advice for collection 托收通知书 %=?cZfFqO  
advice of drawing 提款通知书；汇票通知书 pY_s*0_  
advice of payment 付款通知 _Qh z3'I1  
Advisory Committee [Securities and Futures Commission] ?T>'j mmV=  
谘询委员会〔证券及期货事务监察委员会〕 z;A>9vQ_J  
Advisory Committee on Diversification 经济多元化谘询委员会 Vs
%|pIV
 
affidavit 誓章；遗产申报誓章 QmLF[\Oo_  
affidavit of no receipt 述明无收款的誓章 .A-]_98Z  
affiliate 联号；联营公司；附属公司 6U[4%(  
affiliated company 附属公司；联号；联营公司 ;QW3CEaUq  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /e]'u&a  
affordability 负担能力 @y82L8G/  
African Development Bank [AfDB] 非洲开发银行 wY~&Q}U  
after-acquired property 事后取得的财产 *uo'VJI7_,  
after-hours dealing 市后交易 vC1v"L;[o/  
after-tax profit 税后盈利；税后利润；税后溢利 qduWzxB  
agency agreement 代理协议 nBHnkbKoy  
agency expenses 代理机构的开支 UW9?p}F  
agency fee 代理费 3}@_hS"^8  
Agency Law 《代理法》 iCW*]U  
agent 代理人；承销人 d?:=PH  
agent of company 公司代理人 a@\D$#2r  
agent's fee 代理人费；经纪费 Pu"R,a  
aggregate 总计；总数；总体数字 K4]
g[z  
aggregate amount 总款额；总额 hoQs @[  
aggregate assets and liabilities 总体资产与负债 vG;zJ#c  
aggregate at constant price 按固定价格计算的总体数字 AC;V m: @{  
aggregate demand 总需求 u0#}9UKQ  
aggregate gross position 总持仓量 >.'
<J]  
aggregate limit 总限额 H ,+? t  
aggregate of salaries tax 合计薪俸税 NPd%M  
aggregate performance 总体表现；总体业绩 =JKv:</.G  
aggregate supply 总体供应
mt5KbA>nU  
aggregate surplus 总盈余 /9zE^YcT  
aggregate total 整体总额 V5GW:QT  
aggregate value 总值；合计价值 Ma8_:7`>O  
aggregated basis 合计基准 rg{9UV
j  
aggregated net chargeable income 合计应课税入息实额  ?p(/_@  
aggregation 合并计算；合计；总和 5v?;PX  
aggregation of incomes of husband and wife 夫妇入息合并计算 ynw5-aS3  
aggregation of property 财产的总和  )$`wIp  
agio 差价；贴水 [@Q_(LQ-U  
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》 - /(s#D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /v/C<]   
《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》 H"C[&r  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {}QB|IH`  
《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》 H}H7lO  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Nnk@h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 mcn 2Wt  
agreement for a settlement 授产协议 m=:4`_0Q  
agreement for assignment 转让协议 e|&6$A>4]  
agreement for sale 售卖协议；买卖协议 `5~ +,/Ys  
agreement for sale and purchase 买卖协议 $2M#qkik-  
agreement for the payment of interest 支付利息协议 [74F6Qp  
agreement for the repayment of money 还款协议 H(Q.a=&4!p  
agreement of reinsurance 再保险协议 7<jZ`qdq_  
Agricultural Bank of China 中国农业银行 Pfm_@'8  
air passenger departure tax 飞机乘客离境税 ^Ve<>b  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 esHQoIhd  
airport tax 机场税 0TmR/uUT  
alcohol duty 酒精税 "Ae@lINn[y  
alienation 让与；让渡；转让  1~l I8  
alimony 生活费；赡养费 ^-rfvc  
All Ordinaries Index [AOI] 所有普通股指数 qwK2WE%T  
all risks 全险；综合险 MY/3]g<  
All Sales Record for Stock Market 《股票市场成交报告》 Zum0J{l h  
Allied Capital Resources Limited 新联财务有限公司 c-g)eV|)S  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @FC"nM  
allocation letter 拨款信件 ' j6gG  
allocation of fund 分配款项；预留款项 FJ %  
allocation of profit 利润分配；溢利分配 _>=L>*  
allocation warrant 拨款令 f{"8g"[[)(  
allotment 分配；配股 'Fs)Rx}\0  
allotment notice 股份配售通知；配股通知 KAsS[  
allotment of shares 股份分配 *1 G>YH  
allowable 可获宽免；免税的 p_Ul
K8rb  
allowable business loss 可扣除的营业亏损 @&]#uRl|[  
allowable expenses 可扣税的支出 <L{(Mj%Z  
allowance 免税额；津贴；备抵；准备金 8ZCoc5  
allowance for debts 债项的免税额 [tg^GOf '  
allowance for depreciation by wear and tear 耗损折旧免税额 H)aQ3T4N5  
allowance for funeral expenses 殡殓费的免税额 etoo #h"]1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sTOa  
allowance for repairs and outgoings 修葺及支出方面的免税额 Qb!PRCHQ  
allowance to debtor 给债务人的津贴 N<QjdD&  
alteration of capital 资本更改 DhX#E&  
alternate trustee 候补受托人 ,o^y`l  
amalgamation 合并 {tThy#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 52.>+GC  
ambit of charges 征税范围；收费范围 S.Z9$k%  
amended valuation 经修订的估值 M[z)6.  
American Commodities Exchange 美国商品交易所 3Wwj p  
American Express Bank Limited 美国运通银行 +3a?`Z  
American Stock Exchange 美国证券交易所 PG8^.)]M  
amortization 摊销 M\Gdn92pd  
amount due from banks 存放银行同业的款项 k{VE1@  
amount due from banks abroad 存放海外银行同业的款项 ?6nF~9Z'  
amount due from holding companies 控股公司欠款 y$3;$ R^  
amount due from local banks 存放本港银行同业的款项 $5v0m#[^  
amount due to banks 银行同业的存款 dJv!Dts')C  
amount due to banks abroad 海外银行同业的存款 =l.+,|ZH!  
amount due to holding companies 控股公司存款 $''9K  
amount due to local banks 本港银行同业的存款 +rIL|c}J  
amount due to outport banks 外埠银行同业的存款 `;YU.*  
amount for note issue 发行纸币的款额 (ZL sB{r^  
amount of bond 担保契据的款额 A>[|g`;t  
amount of consideration 代价款额 a6:x"Tv  
amount of contribution 供款数额 7@6g<"I  
amount of indebtedness 负债款额 'kYwz;gp  
amount of principal of the loan 贷款本金额 .i^7|o:  
amount of rates chargeable 应征差饷数额 X*Z8CM_  
amount of share capital 股本额 gr-fXZO  
amount of sums assured 承保款额 h?-#9<A  
amount of variation 变动幅度 (;%|-{7e-  
amount of vote 拨款数额 nuoPg3Nl  
amount payable 应付款额 TRZRYm"  
amount receivable 应收款额 JT9N!CGZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xAu/  
analysis 分析 ,v&L:a  
ancillary risk 附属风险 +kq'+Y7  
annual account 周年帐目；周年帐目报表；年度决算；年结 i5>+}$1  
annual accounting date 年结日期 5@hNnh16  
annual allowance 每年免税额；年积金；年度津贴；年津 O$kq`'9  
annual balance 年度余额 peJKNX.!q  
annual disposable income 每年可动用收入 '+ xu#R
  
annual estimates 周年预算 [xh*"wT#g  
annual fee 年费 8vuCc=  
annual general meeting 周年大会 $5L0.$Tj  
annual growth rate 年增率；每年增长率 ,*]d~Y  
annual long-term supplement 长期个案每年补助金 66#
"  
annual pensionable emolument 可供计算退休金的年薪 7~ztwL  
annual report 年报 +fx8muz:y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 PyA&ZkX>  
annual return 周年报表；周年申报表；每年报税表格 ^1Xt]T`e  
Annual Return Rules 《周年报表规则》 }n7th  
annual review of consumer prices 每年消费物价回顾 bu&t'?zx!  
annual roll-forward basis 逐年延展方式 aF|d^  
annual salary 年薪 _/S?#   
annual statement 年度报表；年度决算表 K^rIG6  
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 -dv%H{  
annuitant 年金受益人 *WE1;msr  
annuity 年金 3x~{QG5Gn  
annuity contract 年金合约 4
t/&.  
annuity on human life 人寿年金 W5/0`[4  
antecedent debt 先前的债项 =&!HwOnp  
ante-dated cheque 倒填日期支票 <`!PCuR  
anticipated expenditure 预期开支 pG^}Xf2a  
anticipated net profit 预期纯利 - }!H3]tr  
anticipated revenue 预期收入 O)kgBrB  
anti-inflation measure 反通货膨胀措施 !;6Jng%  
anti-inflationary stance 反通货膨胀立场 "xAWG$b  
apparent deficit 表面赤字 :K?0e`  
apparent financial solvency 表面偿债能力 Z?J:$of*  
apparent partner 表面合伙人 y fSM  
application for personal assessment 个人入息课税申请书 WZ!WxX>zO  
application of fund 资金应用 - O"i3>C  
application to release as liquidator and to destruct the books of accounts and documents yAL1O94  
申请免除清盘人职务及毁灭帐簿与文件 ]Nh
S=3*i+  
appointed actuary 委任精算师 aS|wpm)K>8  
appointed auditor 委任核数师；委任审计师 * MM[u75  
appointed trustee 委任的受托人 }X;U|]d  
appointer 委任人 qn"D#K'&(  
apportioned pro rata 按比例分摊 `o79g"kxe  
apportionment 分配；分摊 !:LJzROh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4yaxl\2  
apportionment formula 分摊方程式 T\VNqs@  
apportionment of estate duty 遗产税的分摊 x90jw$\%7  
appraisal 估价；评估 *?yJkJ"  
appreciable growth 可观增长 1!p/6  
appreciable impact 显着影响 Px5t,5xT8  
appreciable increase 可观增长 'SLE;_TD  
appreciation 增值；升值 o5\b'hR*#  
appreciation against other currencies 相对其他货币升值 Aa?I8sbc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u@p?  
appreciation tax 增值税 )'Wb&A'  
appropriation 拨款；拨用；拨付 M}DH5
H"s  
appropriation account 拨款帐目 @c'|Iqy`  
Appropriation Bill 拨款法案 .bf<<+'o  
appropriation-in-aid system 补助拨款办法 9kKnAf4Z  
approved assets 核准资产 D\^WXY5e%y  
approved basket stock 认可一篮子证券 xjdw'v+qZo  
approved budget 核准预算 G6K  <  
approved charitable donation 认可慈善捐款 [oc~iDx%W  
approved charitable institution 认可慈善机构 <B /5J:o<  
approved currency 核准货币；认可货币 # x>ga  
approved estimates 核准预算 Rq~t4sA:  
approved estimates of expenditure 核准开支预算 xx*2?i  
approved overseas insurer 核准海外保险人 &X`u9 V  
approved overseas trust company 核准海外信托公司 t ]c{c#N/  
approved pooled investment fund 核准汇集投资基金 Ni*Wz*o  
approved provident fund scheme 认可公积金计划 .BO<  
approved provision 核准拨款 RA a[t :|  
approved redeemable share 核准可赎回股份 kqvow3u  
approved regional stock 认可地区性证券 W[NEe,.>  
approved retirement scheme 认可退休金计划 RV-hIdAU  
approved subordinated loan 核准附属贷款 ? 81X  
arbitrage 套戥；套汇；套利 ,pq{& A  
arbitrageur 套戥者；套汇者 R*1kR|*_)  
arbitrary amount 临时款项 *jzLFuWIG  
arrangement 措施；安排；协定 "`A:(<x  
arrears 欠款 !c<wSQ,  
arrears of pay 欠付薪酬 =He.fEy  
arrears of revenue 逾期未收税款；逾期未收的帐项 pz_e=xr  
articles of association 组织章程；组织细则；组织章程细则 LT+3q%W.UC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'ul\Q`N3  
ascertainment of profit 确定利润 %up}p/?  
"Asia Clear" “亚洲结算系统” ;52'}%5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h5|.Et  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2aNT#J"_  
Asian Development Fund [ADF] 亚洲发展基金 F5gObIJtuY  
Asian dollar bond 亚洲美元债券 Nq8@Nyp  
Asian dollar market 亚洲美元市场 >s*DrfX6  
Asian dollar rate 亚洲美元利率 < /p8r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <64HveJ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 tPuut\ee  
asked price 沽盘；喊价；索价；卖方报价 }0=<6\+:`  
assessable income 应评税入息 lm'Zy"~::  
assessable loss 应评税亏损 t~K%.|'0  
assessable profit 应评税利润 #~?kYCtC)  
assessable value 应评税值  eIPG#A  
assessed profit 估定利润 ~@I@}n  
assessed value 经评估价值 p4X{"Z\mn  
assessment 评税；评定；估价；评税单 =G-N` 39  
assessment number 评税编号；估价编号 6k])KlJ2;  
assessment of additional tax 补加税评税 4ax|Vb)D  
assessment of performance 业绩评估；实绩评价 TbE:||r?^  
Assessor 评税主任 #y"=Cz=1u7  
asset price bubbles 资产价格泡沫 ,*,sw:=2  
asset-backed securities 具资产保证的证券 $*~Iu%Az  
assets accretion 资产增值 g?/XZ5$a5  
assets and liabilities 资产与负债 ){Mu~P  
assets betterment statement 资产递增表；资产改进表 SKXBrD=-  
assets lending 实物放款；有抵押贷款 x.DzViP/
  
assets of the company passing on the death 死者去世时转移的公司资产 ro| vh\y  
assets pledged as security for liabilities 用作负债抵押的资产 s<T?pH  
assets portfolio 资产投资组合  ((DzUyK  
assets price 资产价格 X=p"5hhfn  
assets quality 资产质素 $v;dV@tB  
assets realization 资产变现 P-z`c\Rt  
assets refinancing arrangement 资产再集资安排 !FG%2L4?,5  
assets securitization 资产证券化 ]j.k?P$U}  
assets situated outside Hong Kong 在香港以外地方的资产 0=U70nKr  
assets stripping 削减资产；拆卖资产 "/x_>ui1F  
assets value 资产值 whc[@Tyx  
assignee 承让人 x%BF{Sw  
assignment 转让；转让书；转让契 V+B71\x<  
assignment of interest 权益转让 KI&:9j+M)  
assignment of letters patent and trade mark 专利证书及商标转让 *FgJ|y6gk  
assignment of property 物业转让；物业转让书 CyM}Hc
&w  
assignment right 转让权 Ya4?{2h@+  
assignor 转让人 M^SuV  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 2M6dMvS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sy<iKCM\  
associate member 附属会员 )3E,D~1e%  
associated body corporate 相联法人团体 cwtD@KC[B  
associated company 相联公司；联属公司 g@nk.aRw
 
associated corporation 相联法团 3(lVmfk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] W"(
u^}  
公认会计师公会〔英国〕 y8s=\`~PR  
Association of Futures Exchange Brokers 香港期货经纪协会 c{88m/;eP  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 d!{7r7ob\  
association of underwriters 承保人组织 :\}U9QfCw  
assumption of control 接管 ,jh~;, w2  
assurance 担保；保险；转易；转易书 *v #/Y9}  
assurance of interest 权益的转易 i+(GNcg2  
at 19XX price 按一九ＸＸ年价格计算 Dm{Ok#@r2  
at a discount 按赔价计算；按贴水价格计算；打折扣 E8[XG2ye  
at a premium 按溢价计算；按升水价格计算 +g
\;bLT  
at call 通知付款；按通知 o'UHStk
 
at constant market price 按固定市价计算 ubGs/Vzye  
at constant price 按固定价格计算 cx(2jk}6  
at cost 按成本计算 
LM,fwAX  
at current market price 按当时市价计算；按现时市价计算 !*a[jhx  
at current price 按当时价格计算；按现时价格计算 [e4![G&y`  
at factor cost 按要素成本计算；按生产要素成本计算 6$e]i|e  
at money-of-the-day price 按付款当日价格计算 (r F?If  
at or better 按指定或较佳价位〔买卖指令〕 d/j@_3'  
at par 按面值计算；平价 :1<~}*B@{  
at sight 见票即付 M9"Sgb`g  
at the close 按收市盘 3VP$x@AV  
at the opening 按开市盘 !$kR ;Q"/  
attestation 见证；见证条款 jX
cNAl  
at-the-money option 平价期权 B?(4f2y
E  
attorney 受权人；受托代表人 oX|?:MS:  
attornment 新拥有人承认书 QrS$P09=\  
attributable profit 可归属利润 __)qw#  
attributable share value 可归属股份价值 nm):SEkC  
Auckland Stock Exchange 奥克兰证券交易所 P/aDd@j  
auction 拍卖 t.=Oj  
auctioneer 拍卖商 5+L8\V9;  
audit 审计；核数 :('I)C  
Audit Commission 审计署 GXeAe}T  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] HF4Lqh'oco  
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〕 s-6:N9-  
audit review 帐目审查 jH0Bo;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1xC`ZhjcD  
audited account 审计帐目；经审计的帐目 J:};n@<  
audited annual account 经审计的周年帐目 ~%P3Pp  
audited balance sheet 经审计的资产负债表 e[4V%h  
auditor 核数师；核数主任；审计师 Yo'K pdn  
auditor's certificate 核数师证明书；审计师证明书 (T;9us0  
auditor's report 核数师报告；审计师报告 1ih*gJPpj  
Aussie bond 澳元债券 R+Lk~X^*l'  
austerity budget 紧缩预算 pG28M]\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 JK^[{1 JI  
Australia All Ordinaries Index 澳洲所有普通股票指数 Kq7C0)23  
Australian Dollar [AUD] 澳元 $^$ECDOTB  
Australian Options Market 澳大利亚期权市场 HDj$"pS  
Australian Securities Commission 澳洲证券事务监察委员会 U"x~Jb3]O  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -3k;u  
Australian Stock Exchange 澳大利亚证券交易所 TcZN%  
Austrian Schilling [ATS] 奥地利先令
*gSO&O=  
authentication 认证；鉴证 r<_2qICgP  
authority to purchase 委托购买证；委购书 x u,htx  
authorization 认可；核准；授权；授权书 [Yvsa,2  
authorization by direction 指示授权 !aeNq82  
authorization by instruction 指令授权 PW^ 8;[\QP  
authorization by warrant 令状授权 kH2oK:lN  
authorization of unit trust 单位信托的认可 m<FK;   
authorized agent 指定代理人 [d:@1yc  
authorized capital 法定资本 4WG=m}X  
authorized clerk 出市员 ?#ihJt,  
authorized dealer 认可交易商 h#O"Q+J9n  
authorized financial institution 认可财务机构 )k~1,  
authorized fund 认可基金 <ge}9pU)o^  
authorized fund house 获授权的基金公司；认可基金公司 wT%"5:  
authorized institution 认可机构 A;t zRe  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }} #be  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dJE`9$j
N  
authorized insurer 获授权保险人；获认可承保人 ;+9(;  
authorized investment 特准投资项目 EE9v
k*[@C  
authorized person 获授权人 3{q[q#"  
authorized representative 获授权代表 LaT8l?q q  
authorized share capital 法定股本 aH^{Vv$]M@  
automated quotation system 自动报价系统 tQf
!|]#J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] j@SYXKL~  
自动交易系统〔香港期货交易所有限公司〕 4tnjXP8  
automatic adjustment mechanism 自动调整机制 ;_p fwa4  
automatic adjustment system 自动调整系统 \CwtX(6.  
Automatic Clearing House 自动票据交换所 j`Nh7+qs  
automatic exchange rates accumulation system 自动化汇率累集系统 ITQ9(W Un  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 kYtHX~@  
automatic teller machine [ATM] 自动柜员机 \bRy(Z)  
autopay 自动转帐 2YluJ:LN  
available assets 可用资产 ex0oAt^  
available fiscal reserve 现存财政储备 &qL<C  
available profit 可用利润 G{O\)gf  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 MC6)=0:KX  
average 平均；平均数；海损 DUo0w f#D^  
average basic salary 平均基本薪金 N*':U^/t4J  
average consumer expenditure 平均消费开支；一般消费开支 wO!% q[  
average cost 平均成本 >F|qb*Tm7  
average cost of land production 增辟土地平均成本 d/4ubf+$k  
average daily turnover 平均每日成交额 )^(P@D.L  
average daily wage rate 平均每日工资率 6d};|
#}  
average expenditure pattern 平均开支模式 k%!VP=c4s  
average growth rate 平均增长率 :@;6  
average net fixed assets 固定资产平均净值 IO6MK&R  
average of relatives 相对价格平均数 #AvEH=:  
average price 平均价格 %A=|'6)k2  
average propensity to consume 平均消费倾向；一般消费倾向 QSv^l-<  
average propensity to save 平均储蓄倾向；一般储蓄倾向 lT3|D?sF  
average rate 平均率 5Abz5-^KH  
average revenue 平均收入；平均收益 l\Cu1r-z  
average stock 平均库存；平均存货 /khnl9~+  
average yearly rent 平均年租
bZK+9
IR  
avoidance of double taxation 避免双重课税 15JsmA*Q  
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 Jxf}b}^T  
PRZ8X{h  
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