一些有用的会计术语(也不知道发的地方对不对)A

A:
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A share Ａ股；甲类股份 eR0$CTSw  
abatement of tax 减税；减扣免税额 flT6y-d  
ABN AMRO Bank N.V. 荷兰银行 #_{Q&QUk  
above-the-line expenditure 线上项目支出；经常预算支出 }R11G9N.  
above-the-line receipt 线上项目收入；经常预算收入 Z&O6<=bg!  
ABSA Asia Limited 南非联合亚洲有限公司 tzthc*-<  
absolute change 绝对数值变更 jD${ZIv  
absolute expenditure 实际开支 SA7(EJ95  
absolute guideline figure 绝对准则数字 Re&"Q8I.8  
absolute interest 绝对权益 [Q+k2J_h  
absolute order of discharge 绝对破产解除令 L7hRFf-o  
absolute profit margin 绝对利润幅度 G[1\5dK*uR  
absolute value 实值；绝对值 ?}uuTNLl)  
absolutely vested interest 绝对既得权益 h aApw(.%  
absorbed cost 已吸收成本；已分摊成本 L&s$&E%  
absorption 吸收；分摊；合并 Uo71C4ev  
absorption rate 吸收率；摊配率；分摊率 `BVmuUMm  
ACB Finance Limited 亚洲商业财务有限公司 ]f0OmUHR5i  
acceptable form of reciprocity 合理的互惠条件 1 +[sM  
acceptable rate 适当利率；适当汇率 !I.}[9N  
acceptance agreement 承兑协议 L$BV`JWPw  
acceptance for honour 参加承兑 Nte$cTjX  
acceptor 承兑人；接受人；受票人 9z..
LD(  
acceptor for honour 参加承兑人 ES?*w@x  
accident insurance 意外保险 ?w+ V:
D  
Accident Insurance Association of Hong Kong 香港意外保险公会 _OC@J*4.  
accident insurance scheme 意外保险计划 BlQX$s]  
accident year basis 意外年度基准 ^Kg n:l  
accommodation 通融；贷款 fjOq@thD  
accommodation bill 通融票据；空头票据 T;?k]4.X  
accommodation party 汇票代发人 xJ2I@*DN  
account balance 帐户余额；帐户结余 a|"Uw `pX+  
account book 帐簿 g/
fpXO\  
account collected in advance 预收款项 k%FA:ms|k  
account current book 往来帐簿 GX0zir
z  
account of after-acquired property 事后取得的财产报告 n}j6gN!O  
account of defaulter 拖欠帐目 9! /kyyU  
account payable 应付帐款 uZZRFioX|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 px"H
 
account receivable 应收帐款 f:-l}Zj  
account receivable report 应收帐款报表 3ye  
account statement 结单；帐单；会计财务报表 Rq%Kw> {&  
account title 帐户名称；会计科目 Q2D!Agq=D  
accountant's report 会计师报告 xhOoZ-  
Accountant's Report Rules 会计师报告规则 tM^4K r~o,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 "L:4 7!8  
Accounting Arrangements 《会计安排》 &iVdqr1,  
accounting basis 会计基础 2 U]d1  
accounting by Official Receiver 破产管理署署长呈交的帐目 r34MDUZdI  
Accounting Circular 《会计通告》 Id##367R  
accounting class 会计类别 P/dnH  
accounting date 记帐日期；会计结算日期 "X8jpg  
accounting for money 款项核算 -X71JU  
Accounting Officer 会计主任 )+hV+rM jp  
accounting period 会计报告期；会计期 Yu>DgMW
 
accounting policy 会计政策；会计方针 m
sM1K1er  
accounting practice 会计惯例 |PlNVd2  
accounting principle 会计准则 Hddc-7s  
accounting record 会计记录 kQ}n~Hn  
accounting report 会计报告 94?WL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 UhpJGO  
Accounting Society of China 中国会计学会 s0^(yEcq  
accounting statement 会计报表 \?d3Pn5`  
accounting system 会计制度；会计系统 4G?^#+|^  
accounting transaction 会计事项；帐务交易 KGHSEZi]  
accounting treatment 会计处理 Vh;zV Y  
accounting year 会计年度 /rnI"ze`  
accretion 增值；添加 qfyZda0d  
accrual 应计项目；应累算数目 |7tD&9<  
accrual basis 应计制；权责发生制 =I'3C']Z W  
accrual basis accounting 应计制会计；权责发生制会计 o[T+/Ej&  
accrue 应累算；应计 ;,C]WZ.w  
accrued benefit 应累算利益 R2gV(L(!!  
accrued charges 应计费用 PmRvjSIG  
accrued cumulative preference share dividend 应累算的累积优先股股息 J+J,W5t^  
accrued expenses 应累算费用 #uw&u6*\q  
accrued interest payable 应付利息；应计未付利息 *L$2M?xkY  
accrued interest receivable 应收利息；应计未收利息 Zn'tNt/  
accrued right 累算权益 uI)twry]@  
accruing profit 应累算的利润 RI0^#S_{  
accumulated fiscal reserve 累积财政储备 B-R#?Xn:!I  
accumulated profit 累积利润；滚存溢利 sa(.Anmlj  
accumulated reserve 累积储备 `;E/\eG"  
accumulation of surplus income 累积收益盈余 M .b8 -`V  
acquired assets 既得资产 $+!dP{  
acquisition 收购；购置；取得 ba);f[>  
acquisition cost 购置成本 2t-w0~O  
acquisition expenses 购置费用 ^,acU\}VqP  
acquisition of 100% interest 收购全部股权 NEIkG>\7q  
acquisition of control 取得控制权 >F7w]XH  
acquisition of fixed assets 购置固定资产 >sfg`4  
acquisition of shell “买壳” >H!Mx_fDL  
acquisition price 收购价 )rD!4"8/A  
act of God 天灾 x8PT+KC  
acting partner 执事合伙人 r8J7zTD&
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 #Ub_m@@4  
active partner 积极参与的合伙人 Z[oEW>_A  
active trading 交投活跃 lUm(iYv;H  
actual circulation 实际流通 VN0We<\Z  
actual cost 实际成本 CwA_jOp  
actual expenditure 实际开支；实际支出 ViPC Yt`of  
actual income 实际入息；实际收入；实际收益 X#lNS+&='  
actual market 现货市场 P5h|* ?=  
actual price 现货价；实际价格 .B# .   
actual profit 实际利润 (Q^sK\  
actual quotation 实盘；实际价位；实际报价 0N.h:21(4  
actual year basis 按实际年度计算 !hBpon  
actuals 实货 jO-?t9^  
actuarial investigation 精算调查 @h%V:c  
actuarial principle 精算原则 4VWk/HK-!  
actuarial report 精算师报告 LH8jT  
Actuarial Society of Hong Kong 香港精算学会 RZm%4_p4s  
actuarial valuation 精算师估值 [@vz0!@s5  
actuary 精算师 NQk aW)  
ad referendum agreement 暂定协议；有待覆核的协定 GiV%Hcx  
ad valorem duty 从价税；按值征税 zTF{ g+  
ad valorem duty system 从价税制 O?JJE8~']  
ad valorem fee 从价费 NXU:b"G S  
ad valorem tariff 从价关税 V&M*,#(?  
additional allowance 额外免税额 3'0Pl8  
additional amount for unexpired risk 未过期风险的额外款额 _rT\?//B  
additional assessable profit 补加应评税利润 CubQ6@,  
additional assessment 补加评税
]:<!(  
additional commitment 额外承担 h[ DNhR  
additional commitment vote 额外承担拨款 T{k P9 4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <v:V
A!]  
additional dependent parent allowance 供养父母额外免税额 5ilGWkb`'X  
additional provision 额外拨款 N+|NI?R?}  
additional stamp duty 附加印花税 GM%+yS}(P  
additional tax 补加税罚款；补加税款 jwDlz.sW!  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 m+kP"]v  
adjudged bankrupt 被裁定破产 {
^VtD  
adjudicated bankrupt 裁定破产人 W$rWg>4>  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~RhUg~o  
adjudication of bankruptcy 裁定破产；宣告破产 #jQauO  
adjudication of insolvency 裁定无力偿还债务 J7+G"_)'  
adjusted actual 经调整的实数；调整后的实数 +I3jI <  
adjusted current assets 经调整的流动资产；调整后的流动资产 :v&[!  
adjusted figure 经调整的数字；调整后的数额 SS=<\q#MS  
adjusted liabilities 经调整的负债；调整后的负债 >cu%Cs=m  
adjusted loss 经调整的亏损；调整后的亏损 KP&+fDa  
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 { mi}3/  
adjusted profit 经调整的利润；调整后的利润 SB_Tzp  
adjusted surplus 经调整的盈余额；调整后的盈余额 {PHH1dC{  
adjusted value 经调整的价值；调整后的价值 ef5)z}B   
adjustment 调整；修订；理算〔保险〕 y_Y(Xx3  
adjustment centre 调剂中心 ?"6Zf LRi  
adjustment lag 调整过程的时间差距；调整时差 'cW^S7  
adjustment mechanism 调整机制 H U|.5tP  
adjustment of loss 亏损调整 v= 55{  
adjustment process 调整过程；调整程序 HN5m%R&`  
adjustment range 调整幅度 I"07x'Ahq3  
administered exchange rate 受管制汇率 ^\\3bW9
}H  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (#Y~z',I  
administration expenses 行政费用 Da=EAG-{7  
administration fee 手续费；行政费 Mt[yY|Ec|  
administration in bankruptcy 破产管理 QU"WpkO  
administration order 遗产管理令 -+#%]P8l  
administrator 管理人；遗产管理人 f%Q{}fC{*  
administrator of the estate 遗产管理人 aF{_"X2  
admission of debt 债项承认书 X'Ss#s>g  
admission of proof 接纳债权证明 <$~lFV  
advance 放贷款项；垫付款项；预支款项；预付款项 [{znwK@  
advance account 暂支帐目；预付款帐户 iNO>'7s7  
advance compensation 预付补偿金 37#&:[w>  
advance from shareholder 股东垫款 _C?j\Wy  
advance pending reimbursement 预支以待日后付还 CdolZW-!"  
advanced economy 先进经济体系 :QE5 7.  
advancement 预付；预付财产 {%V(Dd[B6  
advances warrant 垫款令 {i5?R,a)  
advancing 贷出 DBT4 W/  
adverse balance 逆差 "g{q=[U}  
adverse exchange 逆汇 LK^|JEu  
advertisement addressed to shareholders 在报章刊登的致股东通告 }u Y2-l  
advice for collection 托收通知书 6K/RO)  
advice of drawing 提款通知书；汇票通知书 lSj gN~:z  
advice of payment 付款通知 p8rh`7  
Advisory Committee [Securities and Futures Commission] l
& :EKh  
谘询委员会〔证券及期货事务监察委员会〕 tcD7OC:"6  
Advisory Committee on Diversification 经济多元化谘询委员会 ;FPx
  
affidavit 誓章；遗产申报誓章 Pf*6/7S:  
affidavit of no receipt 述明无收款的誓章 b/SBQ"B%  
affiliate 联号；联营公司；附属公司 jkAjYR.  
affiliated company 附属公司；联号；联营公司 zTz}H*U  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `c`VIq?  
affordability 负担能力 Ma YU%h0  
African Development Bank [AfDB] 非洲开发银行 `zd,^.i5~  
after-acquired property 事后取得的财产 vCzZjGBY  
after-hours dealing 市后交易 *FS8]!Qg  
after-tax profit 税后盈利；税后利润；税后溢利 `KJ(.m  
agency agreement 代理协议 SQp|  
agency expenses 代理机构的开支 ( xs'D4  
agency fee 代理费 pGbfdX
 
Agency Law 《代理法》 i! .]U@{k  
agent 代理人；承销人 |LHJRP-Z  
agent of company 公司代理人 :ym?]EL4o  
agent's fee 代理人费；经纪费 ke4E1T-1n  
aggregate 总计；总数；总体数字 #EzBB*kP  
aggregate amount 总款额；总额 Dd3f@b[WX  
aggregate assets and liabilities 总体资产与负债 -;""l{  
aggregate at constant price 按固定价格计算的总体数字 =o@;K~
-  
aggregate demand 总需求 48^-]};  
aggregate gross position 总持仓量 qt"D!S
_  
aggregate limit 总限额 Wn%P.`o#  
aggregate of salaries tax 合计薪俸税 l=@ B 'a  
aggregate performance 总体表现；总体业绩 E)"19l|}B  
aggregate supply 总体供应 k[6J;/  
aggregate surplus 总盈余 /]
0qI  
aggregate total 整体总额 <Xf6?nyZ(  
aggregate value 总值；合计价值 |{(<A4W  
aggregated basis 合计基准 !8{VLg  
aggregated net chargeable income 合计应课税入息实额 ?Oyo /?/  
aggregation 合并计算；合计；总和 5cSiV7#Y:  
aggregation of incomes of husband and wife 夫妇入息合并计算 b?H"/Mu.  
aggregation of property 财产的总和 |;ztK[(  
agio 差价；贴水 c4JV~VS+  
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》 j-<]OOD  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment h\s/rZg=r  
《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》 2g.lb&3W  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5mH[|_  
《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》 PmR].Ohzi  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment inP2y?j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 mH o#"tc  
agreement for a settlement 授产协议 ,7{|90'V<  
agreement for assignment 转让协议 ~q$]iwwqT  
agreement for sale 售卖协议；买卖协议 [FFr}\}bY  
agreement for sale and purchase 买卖协议 x/|W;8g4  
agreement for the payment of interest 支付利息协议 'jev1u[  
agreement for the repayment of money 还款协议 |'^s3i&w  
agreement of reinsurance 再保险协议 !09)WtsEfx  
Agricultural Bank of China 中国农业银行 E^F"$Z"N  
air passenger departure tax 飞机乘客离境税 DfXkL
OGik  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 A*JOp8\)  
airport tax 机场税 /{T&l*'  
alcohol duty 酒精税 iaGA9l<b  
alienation 让与；让渡；转让 j=WxtMS  
alimony 生活费；赡养费 coP->&(@U#  
All Ordinaries Index [AOI] 所有普通股指数 +m=b "g  
all risks 全险；综合险 %(CC  
All Sales Record for Stock Market 《股票市场成交报告》 f56yI]*N=<  
Allied Capital Resources Limited 新联财务有限公司 $?= $F  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^q7V%{54  
allocation letter 拨款信件 p`tz*ewC  
allocation of fund 分配款项；预留款项 %~rEJB@{  
allocation of profit 利润分配；溢利分配 3CCs_AO  
allocation warrant 拨款令 ah>c)1DA*H  
allotment 分配；配股 B#K gU&Loo  
allotment notice 股份配售通知；配股通知 -y`Pm8  
allotment of shares 股份分配 ;6tra_  
allowable 可获宽免；免税的 _l d.Xmvd  
allowable business loss 可扣除的营业亏损 ?]Yic]$n  
allowable expenses 可扣税的支出 ot0teNF  
allowance 免税额；津贴；备抵；准备金 hkK>h  
allowance for debts 债项的免税额 ddn IKkOp  
allowance for depreciation by wear and tear 耗损折旧免税额 u
Ie^Me  
allowance for funeral expenses 殡殓费的免税额 7?.uAiM'zT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x:SjdT  
allowance for repairs and outgoings 修葺及支出方面的免税额 w$]G$e  
allowance to debtor 给债务人的津贴 kmQ:wf:  
alteration of capital 资本更改 LdUz;sb  
alternate trustee 候补受托人 G%F#I  
amalgamation 合并 B=SA +{o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 corm'AJ/  
ambit of charges 征税范围；收费范围 OC! {8MR  
amended valuation 经修订的估值 {FJMcO=  
American Commodities Exchange 美国商品交易所 l`v5e"V  
American Express Bank Limited 美国运通银行 LjKxznn o  
American Stock Exchange 美国证券交易所 U[]yN.J  
amortization 摊销 x]^d'o:cDP  
amount due from banks 存放银行同业的款项 /s?%ft#-9o  
amount due from banks abroad 存放海外银行同业的款项 7@ym:6Y+]  
amount due from holding companies 控股公司欠款 \!ZA#7  
amount due from local banks 存放本港银行同业的款项 /b+~BvTh  
amount due to banks 银行同业的存款 "4b{YWv  
amount due to banks abroad 海外银行同业的存款 o&JoeKXor  
amount due to holding companies 控股公司存款 ,!= sGUQ)  
amount due to local banks 本港银行同业的存款 5Tsz|k  
amount due to outport banks 外埠银行同业的存款 "x
$@^  
amount for note issue 发行纸币的款额 ,&[o:jTk  
amount of bond 担保契据的款额 " ityx?  
amount of consideration 代价款额 l\_!oa~  
amount of contribution 供款数额 R|?n  
amount of indebtedness 负债款额 B`SX3,3  
amount of principal of the loan 贷款本金额 <spG]Xa<  
amount of rates chargeable 应征差饷数额 j.M]F/j  
amount of share capital 股本额 757&bH|a  
amount of sums assured 承保款额 b8!oZ~K
 
amount of variation 变动幅度 +3,7 Apj  
amount of vote 拨款数额 Th_@'UDa  
amount payable 应付款额 Agd"m4!  
amount receivable 应收款额 <bcf"0A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0\mf1{$"!7  
analysis 分析 _Sjj|j  
ancillary risk 附属风险 v
fSPgUB)  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,=
'Ihi  
annual accounting date 年结日期 z~{08M7  
annual allowance 每年免税额；年积金；年度津贴；年津 _L,~WYRo  
annual balance 年度余额 MN: {,#d0  
annual disposable income 每年可动用收入 #}Qe{4L  
annual estimates 周年预算 /_{-~0Z=@B  
annual fee 年费 T;u
;r@R/  
annual general meeting 周年大会 P@y)K!{Nk  
annual growth rate 年增率；每年增长率 l;M,=ctB(  
annual long-term supplement 长期个案每年补助金 Zma;An6  
annual pensionable emolument 可供计算退休金的年薪 C(>!?-.  
annual report 年报 [8u9q.IZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @!;A^<{ka  
annual return 周年报表；周年申报表；每年报税表格 PqspoH 0OI  
Annual Return Rules 《周年报表规则》 >s<Bu'r  
annual review of consumer prices 每年消费物价回顾 :7{GOx  
annual roll-forward basis 逐年延展方式 |5>Tf6$(  
annual salary 年薪 g? vz\_  
annual statement 年度报表；年度决算表
jV% VN  
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 4s{=/,f  
annuitant 年金受益人 b>5*G1  
annuity 年金 D;sG9Hky  
annuity contract 年金合约 0hY3vBQ!  
annuity on human life 人寿年金 yp~z-aRa  
antecedent debt 先前的债项 ~n -N  
ante-dated cheque 倒填日期支票 gmp@ TY=:L  
anticipated expenditure 预期开支 @tT`s^e  
anticipated net profit 预期纯利 O%%Q./oh  
anticipated revenue 预期收入 $uLTYu  
anti-inflation measure 反通货膨胀措施 @5d^ C  
anti-inflationary stance 反通货膨胀立场 6{I7=.V  
apparent deficit 表面赤字 &D<6Go/)_*  
apparent financial solvency 表面偿债能力 >p&"X 2 @  
apparent partner 表面合伙人 &5}YTKe}|  
application for personal assessment 个人入息课税申请书 ]ty$/{hx'  
application of fund 资金应用 vhZXgp0X  
application to release as liquidator and to destruct the books of accounts and documents p,=IL_  
申请免除清盘人职务及毁灭帐簿与文件 kB+$Kt<]L  
appointed actuary 委任精算师 o0WwlmB5  
appointed auditor 委任核数师；委任审计师 ybpOk  
appointed trustee 委任的受托人 )[eTZg  
appointer 委任人 _J*l,]}S  
apportioned pro rata 按比例分摊 qt:B]#j@  
apportionment 分配；分摊 xst-zfkH`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5$i(f8*  
apportionment formula 分摊方程式 7,)E1dx -V  
apportionment of estate duty 遗产税的分摊 I(UK9H{0$  
appraisal 估价；评估 Q``1^E'  
appreciable growth 可观增长 OcB&6!1u  
appreciable impact 显着影响 ;$tdn?|  
appreciable increase 可观增长 @de  ZZ  
appreciation 增值；升值 pZ Uy (  
appreciation against other currencies 相对其他货币升值 ts=D

  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }:?*n:g5  
appreciation tax 增值税 DXJw)%G w  
appropriation 拨款；拨用；拨付 y/@Bhzc  
appropriation account 拨款帐目 &q&z$Gc;m  
Appropriation Bill 拨款法案 f (C:J[;Z  
appropriation-in-aid system 补助拨款办法 @l3&vt2=J  
approved assets 核准资产 } ew{WD  
approved basket stock 认可一篮子证券 ,`U>BBBLv  
approved budget 核准预算  /$93#$  
approved charitable donation 认可慈善捐款 7!qeIz  
approved charitable institution 认可慈善机构 a<*+rG
I  
approved currency 核准货币；认可货币 '*[7O2\%/  
approved estimates 核准预算 &$ }6:  
approved estimates of expenditure 核准开支预算 MoxWnJy}  
approved overseas insurer 核准海外保险人 d
kC_Sh{  
approved overseas trust company 核准海外信托公司 #0)TS  
approved pooled investment fund 核准汇集投资基金 6l,6k~Z9  
approved provident fund scheme 认可公积金计划 /#5rt&q  
approved provision 核准拨款 I!b"Rv=Nf-  
approved redeemable share 核准可赎回股份 ju:}%
'  
approved regional stock 认可地区性证券 /1TK+E$  
approved retirement scheme 认可退休金计划 Dj= {%  
approved subordinated loan 核准附属贷款 :xg J2  
arbitrage 套戥；套汇；套利 ;\"5)S  
arbitrageur 套戥者；套汇者 5%wA"_  
arbitrary amount 临时款项 9t`yv@.>N  
arrangement 措施；安排；协定 ty[%:eG#  
arrears 欠款 Ud"_[JtGM  
arrears of pay 欠付薪酬 <|'ETqP<+  
arrears of revenue 逾期未收税款；逾期未收的帐项 mR2"dq;U  
articles of association 组织章程；组织细则；组织章程细则 [-`s`g-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (4z_2a(Dl,  
ascertainment of profit 确定利润 =f@
71D1  
"Asia Clear" “亚洲结算系统” 2cu2S"r  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =H: N!!:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 LQqba4$  
Asian Development Fund [ADF] 亚洲发展基金  irh Z  
Asian dollar bond 亚洲美元债券 2K3j3|T  
Asian dollar market 亚洲美元市场 l_2Xao$  
Asian dollar rate 亚洲美元利率 &n]v  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7E*0;sA#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "z6p=B"?3  
asked price 沽盘；喊价；索价；卖方报价 D=LsoASVI  
assessable income 应评税入息 Ww~C[8q  
assessable loss 应评税亏损 +dCR$<e9
r  
assessable profit 应评税利润 uD{^1c3x  
assessable value 应评税值 QP"5A7=m  
assessed profit 估定利润 -^np"Jk  
assessed value 经评估价值 Rxw+`ru  
assessment 评税；评定；估价；评税单 @WXRZEz  
assessment number 评税编号；估价编号 pVl7]_=m  
assessment of additional tax 补加税评税 RK*tZ  
assessment of performance 业绩评估；实绩评价 EWl9rF@I  
Assessor 评税主任 ">B&dNrt  
asset price bubbles 资产价格泡沫 s o: o b}  
asset-backed securities 具资产保证的证券 H [M:iV  
assets accretion 资产增值 E690'\)31  
assets and liabilities 资产与负债 3p-SpUvp  
assets betterment statement 资产递增表；资产改进表 .: wg@Z  
assets lending 实物放款；有抵押贷款 rD6NUS  
assets of the company passing on the death 死者去世时转移的公司资产 ]
=3hH+1 a  
assets pledged as security for liabilities 用作负债抵押的资产 )4ok@^.  
assets portfolio 资产投资组合 { zL4dJw  
assets price 资产价格 F:Vl\YZ  
assets quality 资产质素 , iEGf-!k  
assets realization 资产变现 3Zz_wr6  
assets refinancing arrangement 资产再集资安排 sw$JY}Q8x  
assets securitization 资产证券化 MB5V$toC  
assets situated outside Hong Kong 在香港以外地方的资产 >!PM5
%G  
assets stripping 削减资产；拆卖资产 mE+=H]`.p  
assets value 资产值 )MV `'i  
assignee 承让人 79Aa~+i'_  
assignment 转让；转让书；转让契 Oo!]{[}7  
assignment of interest 权益转让 kQ[2
3  
assignment of letters patent and trade mark 专利证书及商标转让 :3se/4y}  
assignment of property 物业转让；物业转让书 'D[ *|Qcy  
assignment right 转让权 XThU+s9  
assignor 转让人 ?!t
O'}?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 lh\`9F:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 uI)z4Z  
associate member 附属会员 +CQIm!Sp  
associated body corporate 相联法人团体 g5nL7;`N  
associated company 相联公司；联属公司 Vs>e"czfm/  
associated corporation 相联法团 EE9eG31|r  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Nog{w  
公认会计师公会〔英国〕 JBV 06T_4o  
Association of Futures Exchange Brokers 香港期货经纪协会 G]-\$>5R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 .F/l$4CQ  
association of underwriters 承保人组织 ;M+~e~  
assumption of control 接管
{6}$XLV3l  
assurance 担保；保险；转易；转易书 (-o}'l'mo  
assurance of interest 权益的转易 1mv5B t  
at 19XX price 按一九ＸＸ年价格计算 fTy{`}>  
at a discount 按赔价计算；按贴水价格计算；打折扣 3ug>,1:6-  
at a premium 按溢价计算；按升水价格计算 2_6
@&
2  
at call 通知付款；按通知 sldcI@Z  
at constant market price 按固定市价计算 f'j<v  
at constant price 按固定价格计算 ASS<XNP  
at cost 按成本计算 80U(q/H%9  
at current market price 按当时市价计算；按现时市价计算 )Zvn{  
at current price 按当时价格计算；按现时价格计算 *P12d  
at factor cost 按要素成本计算；按生产要素成本计算 rv~OfL  
at money-of-the-day price 按付款当日价格计算 ;%AY#b4m  
at or better 按指定或较佳价位〔买卖指令〕 T[ zEAj  
at par 按面值计算；平价 \  6Y%z  
at sight 见票即付 6m9\0)R  
at the close 按收市盘 DI :  
at the opening 按开市盘 `'rvDa
P  
attestation 见证；见证条款 xM&`>`;^e  
at-the-money option 平价期权 +D h?MQt?  
attorney 受权人；受托代表人 =4/K#cQ  
attornment 新拥有人承认书 %u?A>$Jn  
attributable profit 可归属利润 P?=}}DI  
attributable share value 可归属股份价值
|l~#qeZ%  
Auckland Stock Exchange 奥克兰证券交易所 pSx}:u^am  
auction 拍卖 |UQGZ  
auctioneer 拍卖商 Fp+fZU  
audit 审计；核数 Tn'o$J  
Audit Commission 审计署 o~x49%X<c  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >b*}Td~J  
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〕 :dlG:=.W  
audit review 帐目审查 {ZUgyGE{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7%|HtBXv^  
audited account 审计帐目；经审计的帐目 7Zh#7jiZ`  
audited annual account 经审计的周年帐目
9KU3)%U  
audited balance sheet 经审计的资产负债表 U@".XIDQ  
auditor 核数师；核数主任；审计师 W 6R/{H  
auditor's certificate 核数师证明书；审计师证明书 VkC1\L6  
auditor's report 核数师报告；审计师报告 gue~aqtJ  
Aussie bond 澳元债券 ()_^:WQO?  
austerity budget 紧缩预算 /p{$HkVw  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \NL*$SnxP  
Australia All Ordinaries Index 澳洲所有普通股票指数 q] '2'"k  
Australian Dollar [AUD] 澳元 !imjfkG  
Australian Options Market 澳大利亚期权市场 ?KFj=Yo  
Australian Securities Commission 澳洲证券事务监察委员会 |v"&Y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _10I0Z0  
Australian Stock Exchange 澳大利亚证券交易所 |Mnc0Fgvy,  
Austrian Schilling [ATS] 奥地利先令 8$ _8Yva"e  
authentication 认证；鉴证 _y9NDLRs8  
authority to purchase 委托购买证；委购书 *)T7D
N8  
authorization 认可；核准；授权；授权书 e$-Y>Dd  
authorization by direction 指示授权 c*V/2" 5  
authorization by instruction 指令授权 Q/
l388'  
authorization by warrant 令状授权 0fw>/"v  
authorization of unit trust 单位信托的认可 Zx|VOl,;  
authorized agent 指定代理人 E7U.>8C  
authorized capital 法定资本 l=>FoJf!*<  
authorized clerk 出市员  LII4sf]  
authorized dealer 认可交易商 JF9r[%  
authorized financial institution 认可财务机构 U;]h/3P  
authorized fund 认可基金
*5" )3\/  
authorized fund house 获授权的基金公司；认可基金公司 j-/F*P
 
authorized institution 认可机构 i7O8f^|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Mir( }E  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <OGXKv@  
authorized insurer 获授权保险人；获认可承保人 XNkZ^3mq  
authorized investment 特准投资项目 .#Lu/w' -M  
authorized person 获授权人 B|kIiL63 D  
authorized representative 获授权代表 q!) nSD  
authorized share capital 法定股本 A{wSO./3  
automated quotation system 自动报价系统 CuYSvW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 9t{Iv({6p  
自动交易系统〔香港期货交易所有限公司〕 ghaO#kI  
automatic adjustment mechanism 自动调整机制 6M6r&,yRu  
automatic adjustment system 自动调整系统 \x~},!l  
Automatic Clearing House 自动票据交换所 )VkH':yCM  
automatic exchange rates accumulation system 自动化汇率累集系统 bx3kd+J7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 o+T,O+i  
automatic teller machine [ATM] 自动柜员机 g-2(W  
autopay 自动转帐 x3=SMN|a  
available assets 可用资产 7HQ|3rt  
available fiscal reserve 现存财政储备 10..<v7  
available profit 可用利润 oN.#q$\` k  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 RA:3ZV  
average 平均；平均数；海损 e8hwXz  
average basic salary 平均基本薪金 >^adxXw.o  
average consumer expenditure 平均消费开支；一般消费开支 9y*pn|A[F  
average cost 平均成本 cG4$)q;q  
average cost of land production 增辟土地平均成本 wGx*Xy1n<  
average daily turnover 平均每日成交额 q4KYC!b  
average daily wage rate 平均每日工资率 Z:<6Ck  
average expenditure pattern 平均开支模式 NfXEW-  
average growth rate 平均增长率 oedLe9!  
average net fixed assets 固定资产平均净值 e`t-:~'  
average of relatives 相对价格平均数 zy@ nBi^  
average price 平均价格 dJ=z'?|%g  
average propensity to consume 平均消费倾向；一般消费倾向 tQ(gB_
 
average propensity to save 平均储蓄倾向；一般储蓄倾向 MOu=  
average rate 平均率 -h#9sl->  
average revenue 平均收入；平均收益 lm(k[]@  
average stock 平均库存；平均存货 \']_y\  
average yearly rent 平均年租 >?^_JEC6  
avoidance of double taxation 避免双重课税 LX;" Mz>  
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 [UYE.$Y#(  
Q1u/QA:z7  
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