一些有用的会计术语(也不知道发的地方对不对)A

A: 1_t Dp&UO  
A share Ａ股；甲类股份 sH]AB=_  
abatement of tax 减税；减扣免税额 MJb = +L  
ABN AMRO Bank N.V. 荷兰银行 7mjj%  
above-the-line expenditure 线上项目支出；经常预算支出 bDkE*4SRX  
above-the-line receipt 线上项目收入；经常预算收入 ArEpH"}@  
ABSA Asia Limited 南非联合亚洲有限公司 1Q%.-vs  
absolute change 绝对数值变更 1^;h:,e6  
absolute expenditure 实际开支 {aL$vgYT1  
absolute guideline figure 绝对准则数字 Lr^xp,_n  
absolute interest 绝对权益 U&5zs r  
absolute order of discharge 绝对破产解除令 ^M9oTNk2  
absolute profit margin 绝对利润幅度 KCFwO'  
absolute value 实值；绝对值 D6]$P%t9  
absolutely vested interest 绝对既得权益 @r43F$bcqo  
absorbed cost 已吸收成本；已分摊成本 <It7s1O  
absorption 吸收；分摊；合并 +,[3a%c)H  
absorption rate 吸收率；摊配率；分摊率 >SJ$41"E  
ACB Finance Limited 亚洲商业财务有限公司 F:g{rm[
  
acceptable form of reciprocity 合理的互惠条件 zJ:r0Bt  
acceptable rate 适当利率；适当汇率 \,EPsQV0?  
acceptance agreement 承兑协议 u s0'7|{q  
acceptance for honour 参加承兑 V[M#
qZS  
acceptor 承兑人；接受人；受票人 v(h Xk]S  
acceptor for honour 参加承兑人 &V3oW1*W  
accident insurance 意外保险 *\WI!%  
Accident Insurance Association of Hong Kong 香港意外保险公会 Fdw[CYHz  
accident insurance scheme 意外保险计划 wUeOD.;#F  
accident year basis 意外年度基准 2P ?Iu&  
accommodation 通融；贷款 O)|4>J*B  
accommodation bill 通融票据；空头票据 &-:yn&f7  
accommodation party 汇票代发人 @qDrTH]5  
account balance 帐户余额；帐户结余 b1u'ukDP\  
account book 帐簿 +E~`H^  
account collected in advance 预收款项 ?<?C*W_  
account current book 往来帐簿 %`1vIr(7  
account of after-acquired property 事后取得的财产报告 55LF  
account of defaulter 拖欠帐目 ug,|'<G+  
account payable 应付帐款 1^#Q/J,  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 5#)<rK  
account receivable 应收帐款 ,rI |+  
account receivable report 应收帐款报表 ->&VbR)  
account statement 结单；帐单；会计财务报表 _0["J:s9  
account title 帐户名称；会计科目 b6Hk20+B;  
accountant's report 会计师报告 j2 ^T:q[  
Accountant's Report Rules 会计师报告规则 $jm<' 4  
accounting and auditing procedure 会计与审计程序；会计与核数程序 xg^^@o  
Accounting Arrangements 《会计安排》 yn[ZN-H~
  
accounting basis 会计基础 @!/fvP  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~&lJT  
Accounting Circular 《会计通告》
!s*''v*  
accounting class 会计类别 )xx/di  
accounting date 记帐日期；会计结算日期 jgKL88J*\  
accounting for money 款项核算 idS RWa  
Accounting Officer 会计主任 ]3,.g)U*m  
accounting period 会计报告期；会计期 }!]x|zU.=  
accounting policy 会计政策；会计方针 ONq/JW$?LV  
accounting practice 会计惯例 "ue$DyN  
accounting principle 会计准则 d 4\E  
accounting record 会计记录 OG+r|.N;  
accounting report 会计报告 -,A5^>}%,Y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^s~n[  
Accounting Society of China 中国会计学会 6a?$=y  
accounting statement 会计报表 yXV|
4  
accounting system 会计制度；会计系统 [F)/mN  
accounting transaction 会计事项；帐务交易 50GYL5
)q  
accounting treatment 会计处理 XQJ^)d00h  
accounting year 会计年度 zO5u{  
accretion 增值；添加 BH0#Q5  
accrual 应计项目；应累算数目 !8@rK$DB  
accrual basis 应计制；权责发生制 EKd3$(^  
accrual basis accounting 应计制会计；权责发生制会计 sMS9!{A  
accrue 应累算；应计 $jed{N7Y  
accrued benefit 应累算利益 #f3;}1(  
accrued charges 应计费用 uWB:"&!^  
accrued cumulative preference share dividend 应累算的累积优先股股息 )*K<;WIWH  
accrued expenses 应累算费用 ,J(5@8(>a  
accrued interest payable 应付利息；应计未付利息 >@^yj+k  
accrued interest receivable 应收利息；应计未收利息 PWk?8dL-  
accrued right 累算权益 hHc^ZA  
accruing profit 应累算的利润 blfE9Oy  
accumulated fiscal reserve 累积财政储备 TjUZv1(L  
accumulated profit 累积利润；滚存溢利 [Ql?Y$QB`4  
accumulated reserve 累积储备 h lkvk]v  
accumulation of surplus income 累积收益盈余 [%84L@:h  
acquired assets 既得资产 ,|.*,  
acquisition 收购；购置；取得 BgkB x  
acquisition cost 购置成本 |)?aH2IL  
acquisition expenses 购置费用 CaYos;Pl  
acquisition of 100% interest 收购全部股权 hD$p;LF  
acquisition of control 取得控制权 <p^*Ydx  
acquisition of fixed assets 购置固定资产 0Z A#T:4  
acquisition of shell “买壳” uspkn1-  
acquisition price 收购价 5fegWCJ  
act of God 天灾 !2Xr~u7a  
acting partner 执事合伙人 f OM^V{)T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {\svV 0)~  
active partner 积极参与的合伙人 O2q=gYX>\  
active trading 交投活跃 5%QC ][,  
actual circulation 实际流通 UAx.Qq  
actual cost 实际成本 GX7 eRqz>  
actual expenditure 实际开支；实际支出 )l#%.Z9  
actual income 实际入息；实际收入；实际收益 ]g>m?\'n  
actual market 现货市场 GJC!0{8;  
actual price 现货价；实际价格 H~?*KcZ 0\  
actual profit 实际利润 Mhv1K|4s  
actual quotation 实盘；实际价位；实际报价 Q{AZ'XV  
actual year basis 按实际年度计算 HPtTv}l  
actuals 实货 ASKAgU"h  
actuarial investigation 精算调查 !F+|Y"c  
actuarial principle 精算原则 8h&oSOkQk,  
actuarial report 精算师报告 p.rdSv(8'  
Actuarial Society of Hong Kong 香港精算学会 5\akI\  
actuarial valuation 精算师估值 /nC{)s?S'  
actuary 精算师 sf |oNOz  
ad referendum agreement 暂定协议；有待覆核的协定 Rwc[:6;fn  
ad valorem duty 从价税；按值征税 xvwD3.1  
ad valorem duty system 从价税制 yu`KzIU  
ad valorem fee 从价费 UAsF0&]  
ad valorem tariff 从价关税 :DtZ8$I`]C  
additional allowance 额外免税额 ^&+zA,aL,A  
additional amount for unexpired risk 未过期风险的额外款额 r6d0x  
additional assessable profit 补加应评税利润 E-UB -"6  
additional assessment 补加评税 h8f!<:rTS  
additional commitment 额外承担 T}n N=Q4  
additional commitment vote 额外承担拨款 ,|T*|2Gm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 MU_!&(X_  
additional dependent parent allowance 供养父母额外免税额 J)9 AnGWe  
additional provision 额外拨款 fL ~1  
additional stamp duty 附加印花税 /=8O&1=D  
additional tax 补加税罚款；补加税款 + ,@ FxZl  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #4vV%S  
adjudged bankrupt 被裁定破产 z.
eJEK  
adjudicated bankrupt 裁定破产人 $|4cJ#;^L  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 
!]$V9F{K  
adjudication of bankruptcy 裁定破产；宣告破产 R%>jJ[4\[  
adjudication of insolvency 裁定无力偿还债务 .:w#&yM [U  
adjusted actual 经调整的实数；调整后的实数 99<4t$KH  
adjusted current assets 经调整的流动资产；调整后的流动资产 3jvx2  
adjusted figure 经调整的数字；调整后的数额 iuiAK  
adjusted liabilities 经调整的负债；调整后的负债 
'e}uvbK  
adjusted loss 经调整的亏损；调整后的亏损 Yo>`h2C4  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 z%OuI 8"'  
adjusted profit 经调整的利润；调整后的利润 2>F
\
&  
adjusted surplus 经调整的盈余额；调整后的盈余额 h/,R{A2mO  
adjusted value 经调整的价值；调整后的价值 !Tv?%? 2l  
adjustment 调整；修订；理算〔保险〕 !\QeBd+  
adjustment centre 调剂中心 8O,?|c=>  
adjustment lag 调整过程的时间差距；调整时差 P+[QI U  
adjustment mechanism 调整机制 8]S,u:E:N  
adjustment of loss 亏损调整 3\;v5D:  
adjustment process 调整过程；调整程序 + c`AE  
adjustment range 调整幅度 Fj S%n$  
administered exchange rate 受管制汇率 z8IPhE@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 dVa!.q_3  
administration expenses 行政费用 `,+#!)  
administration fee 手续费；行政费 Eu|sWdmf l  
administration in bankruptcy 破产管理 w#oGX  
administration order 遗产管理令 2;8Xz6T  
administrator 管理人；遗产管理人 Z+ixRch@-s  
administrator of the estate 遗产管理人 UcgG  
admission of debt 债项承认书 BWWq4mdb{  
admission of proof 接纳债权证明 <3b'm*  
advance 放贷款项；垫付款项；预支款项；预付款项 =/[ltUKs:a  
advance account 暂支帐目；预付款帐户 #,G1R7  
advance compensation 预付补偿金 Q8p=!K  
advance from shareholder 股东垫款 jAXR`D  
advance pending reimbursement 预支以待日后付还 X2qv^G,  
advanced economy 先进经济体系 ^EF

'TO$  
advancement 预付；预付财产 2Zy_5>~  
advances warrant 垫款令 WJfES2N  
advancing 贷出 z5'ZN+  
adverse balance 逆差 {;*}WPYb  
adverse exchange 逆汇 mb&lCd^-  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;J]25j]]  
advice for collection 托收通知书 o]<jZ_|gB  
advice of drawing 提款通知书；汇票通知书 +td<{4oq8  
advice of payment 付款通知 C}q>YRubZ  
Advisory Committee [Securities and Futures Commission] C6|(ktt  
谘询委员会〔证券及期货事务监察委员会〕 qe?Qeh(!X  
Advisory Committee on Diversification 经济多元化谘询委员会 X1oGp+&  
affidavit 誓章；遗产申报誓章 l;OYUq~F  
affidavit of no receipt 述明无收款的誓章 K/^ +eoW(  
affiliate 联号；联营公司；附属公司 /%!~x[BeJ>  
affiliated company 附属公司；联号；联营公司 :$?Q D  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 yYY Nu`  
affordability 负担能力 eJHp6)2  
African Development Bank [AfDB] 非洲开发银行 LEZ&W;bCo  
after-acquired property 事后取得的财产 zzJja/mp  
after-hours dealing 市后交易 'f+NW&  
after-tax profit 税后盈利；税后利润；税后溢利 4J5pXlzV  
agency agreement 代理协议 Q8q@Y R#  
agency expenses 代理机构的开支 v`x|]-/M&  
agency fee 代理费 :lgi>^  
Agency Law 《代理法》 &+01+-1hW  
agent 代理人；承销人 $ KB  
agent of company 公司代理人 %D`o  
agent's fee 代理人费；经纪费 m2xBS!fm  
aggregate 总计；总数；总体数字 oZN'HT  
aggregate amount 总款额；总额 0}]SUe^  
aggregate assets and liabilities 总体资产与负债 qM",( Bh  
aggregate at constant price 按固定价格计算的总体数字 9 |{%i$  
aggregate demand 总需求 ^2S# Uk  
aggregate gross position 总持仓量 BtsdeLj|  
aggregate limit 总限额 $ J1f.YE  
aggregate of salaries tax 合计薪俸税 dz-y}J11  
aggregate performance 总体表现；总体业绩 /:Lu_)5   
aggregate supply 总体供应 7O)" `  
aggregate surplus 总盈余 &eQJfc\a  
aggregate total 整体总额 1$pb (OK  
aggregate value 总值；合计价值 D."=k{r.  
aggregated basis 合计基准 dU_
;2#3m  
aggregated net chargeable income 合计应课税入息实额 I4=Xb^Ux  
aggregation 合并计算；合计；总和 lr~0p
L  
aggregation of incomes of husband and wife 夫妇入息合并计算 eKG2*CV  
aggregation of property 财产的总和 I4t*?  
agio 差价；贴水 ,DQjDMjrf  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 h/)_) r.x  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment qf#)lyr<D6  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 iPj~I  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment C&<~f#lB  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ZVih=Y-w  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment +v7) 1y  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 S,{tV=&m]  
agreement for a settlement 授产协议 mJ5H=&Z  
agreement for assignment 转让协议 * F4UAQzYb  
agreement for sale 售卖协议；买卖协议 fCw*$:O  
agreement for sale and purchase 买卖协议 j:,9%tg  
agreement for the payment of interest 支付利息协议 vScjq5"p  
agreement for the repayment of money 还款协议 }m-"8\_D  
agreement of reinsurance 再保险协议 @'6"7g  
Agricultural Bank of China 中国农业银行 *O~e T  
air passenger departure tax 飞机乘客离境税 Bc5+ss  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 h6:#!Rg  
airport tax 机场税 `A@w7J'  
alcohol duty 酒精税 E4z)Mr#  
alienation 让与；让渡；转让 6%Mt  
alimony 生活费；赡养费 !&^gaUa{  
All Ordinaries Index [AOI] 所有普通股指数 Ib=x~za@n  
all risks 全险；综合险 =r2]uW9  
All Sales Record for Stock Market 《股票市场成交报告》 B1!kn}KlL{  
Allied Capital Resources Limited 新联财务有限公司 i^msjA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i3$$,W!  
allocation letter 拨款信件 `G9 l  
allocation of fund 分配款项；预留款项 dT|vYK}\  
allocation of profit 利润分配；溢利分配 soRv1)el  
allocation warrant 拨款令 k[j90C5  
allotment 分配；配股 tq1CwzRX  
allotment notice 股份配售通知；配股通知 p'_%aVm7  
allotment of shares 股份分配 OHv!  
allowable 可获宽免；免税的 @(g_<@Jz  
allowable business loss 可扣除的营业亏损 *ISZlR\#  
allowable expenses 可扣税的支出 ]6r;}1c  
allowance 免税额；津贴；备抵；准备金 "R>FqX6FB  
allowance for debts 债项的免税额 co8"sz0(U  
allowance for depreciation by wear and tear 耗损折旧免税额 e'%v1-&sP  
allowance for funeral expenses 殡殓费的免税额 ]:M0Kj&h  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B;>{0 s  
allowance for repairs and outgoings 修葺及支出方面的免税额 ED>prE0  
allowance to debtor 给债务人的津贴 i:]*P  
alteration of capital 资本更改 /D&%v*~E  
alternate trustee 候补受托人 "TyJP[/  
amalgamation 合并 4`m~FNVS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RD7^&  
ambit of charges 征税范围；收费范围 nAIo{ F  
amended valuation 经修订的估值 [epi#]m  
American Commodities Exchange 美国商品交易所 .IBp\7W!?E  
American Express Bank Limited 美国运通银行 IYn]U4P.  
American Stock Exchange 美国证券交易所 tGvG  
amortization 摊销 JxE53ev  
amount due from banks 存放银行同业的款项 ~c^>54  
amount due from banks abroad 存放海外银行同业的款项 W&*f#
E  
amount due from holding companies 控股公司欠款 zi R5:d3   
amount due from local banks 存放本港银行同业的款项 . o7m!  
amount due to banks 银行同业的存款 )c n+1R  
amount due to banks abroad 海外银行同业的存款 f"7O "6  
amount due to holding companies 控股公司存款 3s\.cG?`r  
amount due to local banks 本港银行同业的存款 voP7"Dl[  
amount due to outport banks 外埠银行同业的存款 f`9 b*w
V  
amount for note issue 发行纸币的款额 x-OA([;/  
amount of bond 担保契据的款额 4#x5MM  
amount of consideration 代价款额 `ps)0!L L`  
amount of contribution 供款数额 X[`bMa7IB(  
amount of indebtedness 负债款额 UcBe'r}G  
amount of principal of the loan 贷款本金额 wW>zgTG  
amount of rates chargeable 应征差饷数额 HEA#bd\  
amount of share capital 股本额 JD@J[YY5R  
amount of sums assured 承保款额 \drqG&wl  
amount of variation 变动幅度 BdlVabQyKW  
amount of vote 拨款数额 "k]CW\H6z  
amount payable 应付款额 3vcO!6Z5  
amount receivable 应收款额 R\o<7g-|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *Qugv^-  
analysis 分析 -~?J+o+Pr"  
ancillary risk 附属风险 :RoBl3X=  
annual account 周年帐目；周年帐目报表；年度决算；年结 (Yp+bS(PU*  
annual accounting date 年结日期 'YNT8w/3  
annual allowance 每年免税额；年积金；年度津贴；年津 :Y9N
Lbv  
annual balance 年度余额 ]|`Cuc  
annual disposable income 每年可动用收入 [2"<W!p  
annual estimates 周年预算 mM`wITy  
annual fee 年费 O@p]KSfk  
annual general meeting 周年大会 V&-~x^JK  
annual growth rate 年增率；每年增长率 t#q<n:WeYU  
annual long-term supplement 长期个案每年补助金 9U$EJN_G  
annual pensionable emolument 可供计算退休金的年薪 W6On93sa  
annual report 年报 Yjx|9_|Xn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jqPkc28  
annual return 周年报表；周年申报表；每年报税表格 _.L4e^N&UO  
Annual Return Rules 《周年报表规则》 0eK*9S]  
annual review of consumer prices 每年消费物价回顾 ByCnD  
annual roll-forward basis 逐年延展方式 _YcA+3ZL  
annual salary 年薪 u_ABt?'  
annual statement 年度报表；年度决算表 2WU@*%sk"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r*Yi1j/  
annuitant 年金受益人 V}\~ugN)y  
annuity 年金 _i/t?7  
annuity contract 年金合约 &hRv
ol\J  
annuity on human life 人寿年金 Q+YRf3$  
antecedent debt 先前的债项 "~D]E7Q3y  
ante-dated cheque 倒填日期支票 I1PuHf Qs  
anticipated expenditure 预期开支 !?|Th5e  
anticipated net profit 预期纯利 33!oS&L  
anticipated revenue 预期收入 rF]h$Z8o  
anti-inflation measure 反通货膨胀措施 S#+h$UVh  
anti-inflationary stance 反通货膨胀立场 _-EyT  
apparent deficit 表面赤字 I'|$}/\`  
apparent financial solvency 表面偿债能力 OoWyPdC+P  
apparent partner 表面合伙人 3-&QRR#p  
application for personal assessment 个人入息课税申请书 Yb E-6|cz  
application of fund 资金应用 >%wLAS",w  
application to release as liquidator and to destruct the books of accounts and documents XGl+S  
申请免除清盘人职务及毁灭帐簿与文件 -;'1^  
appointed actuary 委任精算师 '0FhL)x?"T  
appointed auditor 委任核数师；委任审计师 b#X^=n2  
appointed trustee 委任的受托人 2$Tj84'X  
appointer 委任人 Z,=7Tu bR#  
apportioned pro rata 按比例分摊 ayiu,DXx  
apportionment 分配；分摊 |`cKD >  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u
vrB5=u  
apportionment formula 分摊方程式 |o\8  
apportionment of estate duty 遗产税的分摊 C+T
I]{t  
appraisal 估价；评估 x@*SEa  
appreciable growth 可观增长 o93`|yWl  
appreciable impact 显着影响 m@^1JlH  
appreciable increase 可观增长 sQ fFu  
appreciation 增值；升值 zzyHoZJP  
appreciation against other currencies 相对其他货币升值 dxmE3*b`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ll C#1  
appreciation tax 增值税 uXKERzg  
appropriation 拨款；拨用；拨付 (2=Zm@Zpf  
appropriation account 拨款帐目 IP(Vr7-v  
Appropriation Bill 拨款法案 Xwhui4'w  
appropriation-in-aid system 补助拨款办法 BW"5Aj  
approved assets 核准资产 Rp5#clsy  
approved basket stock 认可一篮子证券 0|a(]a}V*j  
approved budget 核准预算 -q*i_r:,  
approved charitable donation 认可慈善捐款 THS.GvT9[  
approved charitable institution 认可慈善机构 "T|PS6R~  
approved currency 核准货币；认可货币 }b-g*dn]5  
approved estimates 核准预算 `5C,N!d8X  
approved estimates of expenditure 核准开支预算 gntxNp[9T  
approved overseas insurer 核准海外保险人 TTKs3iTXz  
approved overseas trust company 核准海外信托公司 Ba!J"b]  
approved pooled investment fund 核准汇集投资基金 PBp^|t]E>  
approved provident fund scheme 认可公积金计划 7:2WgLo  
approved provision 核准拨款 gy_>`16K  
approved redeemable share 核准可赎回股份 zR{W?_cV  
approved regional stock 认可地区性证券 k<"oiCE  
approved retirement scheme 认可退休金计划 Vb= Mg  
approved subordinated loan 核准附属贷款 @WVcY:1t#  
arbitrage 套戥；套汇；套利 v~^{{O  
arbitrageur 套戥者；套汇者 aL&n[   
arbitrary amount 临时款项 wf:OK[r9  
arrangement 措施；安排；协定 v^1pN>#%g  
arrears 欠款 nuw70*ell  
arrears of pay 欠付薪酬 fP(d8xTx2y  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,d{"m)r<  
articles of association 组织章程；组织细则；组织章程细则 wwyPl  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `nZ)>  
ascertainment of profit 确定利润 [@5Ytv H  
"Asia Clear" “亚洲结算系统” tV{4"Ij9[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 E<Q f!2s$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 FSA1gAW6g  
Asian Development Fund [ADF] 亚洲发展基金 ]{ntt}3G,  
Asian dollar bond 亚洲美元债券 Qx+%"YO  
Asian dollar market 亚洲美元市场 }Nf%n@  
Asian dollar rate 亚洲美元利率 ZR(x%ews  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -}KC=,]vh  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &FF"nE*  
asked price 沽盘；喊价；索价；卖方报价 #~<0t(3Q  
assessable income 应评税入息 a+%6B_|\  
assessable loss 应评税亏损 z}MP)|aH:  
assessable profit 应评税利润
&
M.66O@  
assessable value 应评税值 opc/e  
assessed profit 估定利润 @ < Q|5  
assessed value 经评估价值 `1bv@yzq  
assessment 评税；评定；估价；评税单 BEre*J  
assessment number 评税编号；估价编号 BZ?
.D_bu  
assessment of additional tax 补加税评税 -i%e!DgH  
assessment of performance 业绩评估；实绩评价 LdL/399<  
Assessor 评税主任 $3s@}vLd  
asset price bubbles 资产价格泡沫 QmCe>+  
asset-backed securities 具资产保证的证券 Ljp%CI[i  
assets accretion 资产增值 v~@pMA$(h  
assets and liabilities 资产与负债 '.81zpff  
assets betterment statement 资产递增表；资产改进表 !qM=a3  
assets lending 实物放款；有抵押贷款 M!REygyx  
assets of the company passing on the death 死者去世时转移的公司资产 *%S"eWb  
assets pledged as security for liabilities 用作负债抵押的资产 4UW_Do  
assets portfolio 资产投资组合 .K
p  
assets price 资产价格 R]RZq+2^  
assets quality 资产质素 )'6DNa[y  
assets realization 资产变现 g.zEn/SM  
assets refinancing arrangement 资产再集资安排 {l
/-LZ.  
assets securitization 资产证券化 JNJ=e,O,  
assets situated outside Hong Kong 在香港以外地方的资产 }wHW7SJ  
assets stripping 削减资产；拆卖资产 no9;<]4  
assets value 资产值 Ljx(\Cm  
assignee 承让人 xT+
zU}z  
assignment 转让；转让书；转让契
hKT  
assignment of interest 权益转让 <cqbUL  
assignment of letters patent and trade mark 专利证书及商标转让 98uV6b~g  
assignment of property 物业转让；物业转让书 woD>!r>)  
assignment right 转让权 f;xkT  
assignor 转让人 !>zo_fP  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 'gPzm|f|t@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 h3z{(-~y  
associate member 附属会员 >U]C/P[+  
associated body corporate 相联法人团体 lna}@]oR  
associated company 相联公司；联属公司 (?(zH3  
associated corporation 相联法团 bqnNLs<N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] eFL=G%  
公认会计师公会〔英国〕 }l],.J\BGX  
Association of Futures Exchange Brokers 香港期货经纪协会 -8j+s}Q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7 D^gMN%p  
association of underwriters 承保人组织 =p=rg$?  
assumption of control 接管 ~=
=>pj  
assurance 担保；保险；转易；转易书 /.o^R6  
assurance of interest 权益的转易 |!"`MIw,  
at 19XX price 按一九ＸＸ年价格计算 -wSg2'b4E  
at a discount 按赔价计算；按贴水价格计算；打折扣 /q5v"iX]T  
at a premium 按溢价计算；按升水价格计算 RWgNo#<  
at call 通知付款；按通知 'F$l{iR  
at constant market price 按固定市价计算 TTt#a6eJ  
at constant price 按固定价格计算 6u7?dG'4  
at cost 按成本计算 NT+?#0I  
at current market price 按当时市价计算；按现时市价计算 Zy(W^~NT  
at current price 按当时价格计算；按现时价格计算
Ct=-4  
at factor cost 按要素成本计算；按生产要素成本计算 obNqsyc77R  
at money-of-the-day price 按付款当日价格计算 pXtXjb  
at or better 按指定或较佳价位〔买卖指令〕 i-6F:\;  
at par 按面值计算；平价 I.94v #r  
at sight 见票即付 -2A(5B9Fq  
at the close 按收市盘 ;bLEL"x%  
at the opening 按开市盘 }9W4"e2)  
attestation 见证；见证条款 ~R26  
at-the-money option 平价期权 +L9Eqll  
attorney 受权人；受托代表人 Gq }U|Z  
attornment 新拥有人承认书 .b6VQCS~9  
attributable profit 可归属利润 }`,t$NV`  
attributable share value 可归属股份价值 UmclTGn  
Auckland Stock Exchange 奥克兰证券交易所 k+8q{5>A<  
auction 拍卖 vWf; 'j  
auctioneer 拍卖商 "0cID3A$  
audit 审计；核数 86mp=6@  
Audit Commission 审计署 ?`#/ 8PN  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] kZerKP  
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〕 mM-8+H?~b  
audit review 帐目审查 iCcB@GlA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dRaNzK)M  
audited account 审计帐目；经审计的帐目 /O^RF}  
audited annual account 经审计的周年帐目 (C@~3!AVa  
audited balance sheet 经审计的资产负债表 jr!?v<NoX  
auditor 核数师；核数主任；审计师 3 "Q=Vl"  
auditor's certificate 核数师证明书；审计师证明书 _Gjk;|Sx<I  
auditor's report 核数师报告；审计师报告 GrAujc5|  
Aussie bond 澳元债券 -OA?BEQ=I  
austerity budget 紧缩预算 cdZ~2vk  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 cvfr)K[0  
Australia All Ordinaries Index 澳洲所有普通股票指数 }woo%N P  
Australian Dollar [AUD] 澳元 7e#?e+5+A  
Australian Options Market 澳大利亚期权市场 !cAyTl(_  
Australian Securities Commission 澳洲证券事务监察委员会 -
qy6Un+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Y>EzTV  
Australian Stock Exchange 澳大利亚证券交易所 846$x$G4  
Austrian Schilling [ATS] 奥地利先令 ZOQTINf  
authentication 认证；鉴证 DJ(q 7W  
authority to purchase 委托购买证；委购书
d)R:9M}v  
authorization 认可；核准；授权；授权书 0;:.B j  
authorization by direction 指示授权 l:<?{)N`  
authorization by instruction 指令授权 NNE<L;u  
authorization by warrant 令状授权 qLT>Mz)$%  
authorization of unit trust 单位信托的认可 {jho&Ai  
authorized agent 指定代理人 t$xY #:  
authorized capital 法定资本 SOi*SwQ8  
authorized clerk 出市员 ,XIz?R>;c  
authorized dealer 认可交易商 Rx);7j/5  
authorized financial institution 认可财务机构 ]) rrG/3  
authorized fund 认可基金 -xDGH  
authorized fund house 获授权的基金公司；认可基金公司 .$%Soyr?,  
authorized institution 认可机构 2#<xAR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 I*IhwJFl/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 vt;{9\Y
  
authorized insurer 获授权保险人；获认可承保人 =}v}my3y"  
authorized investment 特准投资项目 DiEluA&w9  
authorized person 获授权人 9v}G{mQ#  
authorized representative 获授权代表 2;^y4ssg  
authorized share capital 法定股本 3'c0#h@VD  
automated quotation system 自动报价系统 &znQ;NH#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ae*Mf7  
自动交易系统〔香港期货交易所有限公司〕 -#2)?NkeE  
automatic adjustment mechanism 自动调整机制 @H7Wb}  
automatic adjustment system 自动调整系统 qd#sY.|1  
Automatic Clearing House 自动票据交换所 8ZKo_I\  
automatic exchange rates accumulation system 自动化汇率累集系统 hlJq-*6'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 kIGbG;"_  
automatic teller machine [ATM] 自动柜员机 LwK+:4$  
autopay 自动转帐 8&Oa_{1+Q  
available assets 可用资产 '{J&M|<A  
available fiscal reserve 现存财政储备 ;B?DfWX  
available profit 可用利润 &g.+V/<[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 a_ `[Lj  
average 平均；平均数；海损 /}PF\j9#4  
average basic salary 平均基本薪金 g"?Y+j  
average consumer expenditure 平均消费开支；一般消费开支 d8m6B6 CW  
average cost 平均成本 CMCO}#  
average cost of land production 增辟土地平均成本 Mnz!nWhk  
average daily turnover 平均每日成交额 +\|Iu;w  
average daily wage rate 平均每日工资率 1xbK'i:-S  
average expenditure pattern 平均开支模式 :k3Nt5t!  
average growth rate 平均增长率 7hi"6,  
average net fixed assets 固定资产平均净值 CWNx4)ZGw  
average of relatives 相对价格平均数 Y;e,Gq`  
average price 平均价格 B"v.* %"&/  
average propensity to consume 平均消费倾向；一般消费倾向 E6,4RuCK  
average propensity to save 平均储蓄倾向；一般储蓄倾向 s.x&LG  
average rate 平均率 qR8u$2}NY  
average revenue 平均收入；平均收益 /-qxS <?o  
average stock 平均库存；平均存货 .{=$!8|&I9  
average yearly rent 平均年租 S=nP[s  
avoidance of double taxation 避免双重课税 ,uPJ_oZs  
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 "n: %E  
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