一些有用的会计术语(也不知道发的地方对不对)A

A: siYRRr  
A share Ａ股；甲类股份 ^!o}>ls['  
abatement of tax 减税；减扣免税额 AYIz;BmWy  
ABN AMRO Bank N.V. 荷兰银行 <[:7#Yo g  
above-the-line expenditure 线上项目支出；经常预算支出 2pa3}6P+  
above-the-line receipt 线上项目收入；经常预算收入 PlH`(n#  
ABSA Asia Limited 南非联合亚洲有限公司 $'YKB8C  
absolute change 绝对数值变更 ggc?J<Dv  
absolute expenditure 实际开支 w/5^R  
absolute guideline figure 绝对准则数字 y*h1W4:^-  
absolute interest 绝对权益 #Jz&9I<OKx  
absolute order of discharge 绝对破产解除令 86fK=G:>  
absolute profit margin 绝对利润幅度 c[_^bs>k  
absolute value 实值；绝对值 C_cs(}wi  
absolutely vested interest 绝对既得权益 cvE.r330|  
absorbed cost 已吸收成本；已分摊成本 qlITQKGG  
absorption 吸收；分摊；合并 :
5<9/  
absorption rate 吸收率；摊配率；分摊率 [ 5 2zta  
ACB Finance Limited 亚洲商业财务有限公司 cO+Xzd;838  
acceptable form of reciprocity 合理的互惠条件 V<ApHb  
acceptable rate 适当利率；适当汇率 fGf-fh;s  
acceptance agreement 承兑协议 <W59mweW#5  
acceptance for honour 参加承兑 ~+
s*\~  
acceptor 承兑人；接受人；受票人 l@rwf$-  
acceptor for honour 参加承兑人 Q&7)vs  
accident insurance 意外保险 \UqS -j|  
Accident Insurance Association of Hong Kong 香港意外保险公会 R{uJczu  
accident insurance scheme 意外保险计划 ttFY _F~S  
accident year basis 意外年度基准
aq+IC@O  
accommodation 通融；贷款 a`b zFu{  
accommodation bill 通融票据；空头票据 RE $3| z  
accommodation party 汇票代发人 |
W*@}D  
account balance 帐户余额；帐户结余 D`:d'ow~KQ  
account book 帐簿 uO@3vY',n  
account collected in advance 预收款项 D&l,SD  
account current book 往来帐簿 ()M@3={R  
account of after-acquired property 事后取得的财产报告 7k=F6k0)  
account of defaulter 拖欠帐目 >q@Sd  
account payable 应付帐款 MiH}VfI
  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 AXP`,H  
account receivable 应收帐款 7X{bB  
account receivable report 应收帐款报表
bLEATT[  
account statement 结单；帐单；会计财务报表 BCUt`;q ]B  
account title 帐户名称；会计科目 BBR"HMa
4  
accountant's report 会计师报告 ,ah*!Zm.kk  
Accountant's Report Rules 会计师报告规则 fA_%8CjI  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =Y/fF  
Accounting Arrangements 《会计安排》 .^~l_LkA  
accounting basis 会计基础 u}}9j&^Xa  
accounting by Official Receiver 破产管理署署长呈交的帐目 }PQSCl^I  
Accounting Circular 《会计通告》 
0GX10*t.  
accounting class 会计类别 4s~HfxYT  
accounting date 记帐日期；会计结算日期 =v4r M0m,  
accounting for money 款项核算 >$naTSJq  
Accounting Officer 会计主任 7ec0Xh1  
accounting period 会计报告期；会计期 p/k<wCm6  
accounting policy 会计政策；会计方针 poQdI?ed,  
accounting practice 会计惯例 mw(c[.
*%  
accounting principle 会计准则 /pN'K5@  
accounting record 会计记录 A,-V$[;~D  
accounting report 会计报告 ~z K@pFeH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 m io1kDq<  
Accounting Society of China 中国会计学会 =^Sw*[eiy  
accounting statement 会计报表 2Za,4'  
accounting system 会计制度；会计系统 w;c#drY7S  
accounting transaction 会计事项；帐务交易 E {KS a  
accounting treatment 会计处理 'ZC}9=_g  
accounting year 会计年度 B3dA%\'  
accretion 增值；添加 /MKNv'5&!%  
accrual 应计项目；应累算数目 0SMQDs5j  
accrual basis 应计制；权责发生制 w3=)S\  
accrual basis accounting 应计制会计；权责发生制会计 nx-1*  
accrue 应累算；应计 O~h94 B`  
accrued benefit 应累算利益 (D>y6r>r  
accrued charges 应计费用 Ni!;-,H+E  
accrued cumulative preference share dividend 应累算的累积优先股股息 %l:|2s:  
accrued expenses 应累算费用 M
U?{?5  
accrued interest payable 应付利息；应计未付利息 97Zk P=Cq  
accrued interest receivable 应收利息；应计未收利息 Wm)-zvNY;  
accrued right 累算权益 NFY|^*bll  
accruing profit 应累算的利润 L$lo~7<]  
accumulated fiscal reserve 累积财政储备 tS (i711  
accumulated profit 累积利润；滚存溢利 V~T`&  
accumulated reserve 累积储备 T)(e!Xz  
accumulation of surplus income 累积收益盈余 "*w)puD  
acquired assets 既得资产 j,=*WG  
acquisition 收购；购置；取得 #dZ/UM(u  
acquisition cost 购置成本 M'umoZmW0  
acquisition expenses 购置费用 4|6&59?pnc  
acquisition of 100% interest 收购全部股权 tE]5@b,R  
acquisition of control 取得控制权 uNe}
"h
s  
acquisition of fixed assets 购置固定资产 Nmp>UE,7[  
acquisition of shell “买壳” -@ZzG uS(  
acquisition price 收购价 \5'O.*pr  
act of God 天灾 %j*k  
acting partner 执事合伙人 8 "_Bq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 @ /UOSU  
active partner 积极参与的合伙人 h4aygc  
active trading 交投活跃 g\o{}Q%X  
actual circulation 实际流通 .-SF$U_P*a  
actual cost 实际成本 4=Tpi`  
actual expenditure 实际开支；实际支出 .pM &jni Y  
actual income 实际入息；实际收入；实际收益 Z 7s;F}=  
actual market 现货市场 -9OMn}w/*  
actual price 现货价；实际价格 (Qk&g"I  
actual profit 实际利润 [,O`MU  
actual quotation 实盘；实际价位；实际报价 Fn86E dFM  
actual year basis 按实际年度计算 d7"U WY^  
actuals 实货 Ecxj9h,S  
actuarial investigation 精算调查 {sC@N
![  
actuarial principle 精算原则 T-9k<,>?  
actuarial report 精算师报告 |N:MZ#};  
Actuarial Society of Hong Kong 香港精算学会 Y
H[XRUa  
actuarial valuation 精算师估值 {*QvC g?  
actuary 精算师 Nush`?]J"_  
ad referendum agreement 暂定协议；有待覆核的协定 cQT1Xi  
ad valorem duty 从价税；按值征税 +_qh)HX  
ad valorem duty system 从价税制 ytjK++(T5  
ad valorem fee 从价费 `'p`PyMt`  
ad valorem tariff 从价关税 rI0)F  
additional allowance 额外免税额 m|]j'g?{}(  
additional amount for unexpired risk 未过期风险的额外款额
rDVg
k6  
additional assessable profit 补加应评税利润 ]3L@$`ys  
additional assessment 补加评税 (8CCesy&  
additional commitment 额外承担 h/I@_?k+  
additional commitment vote 额外承担拨款 3`58ah  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 v%lv8Lar'  
additional dependent parent allowance 供养父母额外免税额 $sEB'>:  
additional provision 额外拨款 #
P(l2(  
additional stamp duty 附加印花税 ~J0,)_b%*  
additional tax 补加税罚款；补加税款 99^AT*ByY  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2)wAFO6u  
adjudged bankrupt 被裁定破产 lPY@{1W  
adjudicated bankrupt 裁定破产人 W|
ReLM\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %p0b{P j_p  
adjudication of bankruptcy 裁定破产；宣告破产 ^ED"rMI  
adjudication of insolvency 裁定无力偿还债务 Bk@)b`WR  
adjusted actual 经调整的实数；调整后的实数 !|B3i_n  
adjusted current assets 经调整的流动资产；调整后的流动资产 1"}B]5!  
adjusted figure 经调整的数字；调整后的数额 br0u
@G  
adjusted liabilities 经调整的负债；调整后的负债 tM&n3MWQ  
adjusted loss 经调整的亏损；调整后的亏损 \n#]%X5c  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 i"L}!5  
adjusted profit 经调整的利润；调整后的利润 QU:EY'2  
adjusted surplus 经调整的盈余额；调整后的盈余额 k/G7.)C  
adjusted value 经调整的价值；调整后的价值 NEA_Plt  
adjustment 调整；修订；理算〔保险〕 XwcMt r*  
adjustment centre 调剂中心 3brb*gI_b  
adjustment lag 调整过程的时间差距；调整时差  bH*@,EE  
adjustment mechanism 调整机制 i{8]'fM  
adjustment of loss 亏损调整 |~SE"  
adjustment process 调整过程；调整程序 #2\8?UPd  
adjustment range 调整幅度 H(G!t`K  
administered exchange rate 受管制汇率 QhsMd-v  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9C_*3?6  
administration expenses 行政费用 eGLO!DdxZ  
administration fee 手续费；行政费 U,PZMz`2j  
administration in bankruptcy 破产管理 'WK;$XQ  
administration order 遗产管理令 ;a|`s  
administrator 管理人；遗产管理人 =H[\%O~?b  
administrator of the estate 遗产管理人 [s~JceUyX  
admission of debt 债项承认书 *4t-e0]j@w  
admission of proof 接纳债权证明 wW-Ab  
advance 放贷款项；垫付款项；预支款项；预付款项 q(IZJGb  
advance account 暂支帐目；预付款帐户 m}98bw  
advance compensation 预付补偿金 Yx5J$!Ld  
advance from shareholder 股东垫款 4E
2yH6l  
advance pending reimbursement 预支以待日后付还 7Rnm%8?T  
advanced economy 先进经济体系 Yp*,Jp1  
advancement 预付；预付财产 ~n WsP}`n  
advances warrant 垫款令 YG4WS |  
advancing 贷出 D?^540,b  
adverse balance 逆差 wa!zv^;N*  
adverse exchange 逆汇 P+h6!=nD7  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^|#>zCt^  
advice for collection 托收通知书 Y]N~vD  
advice of drawing 提款通知书；汇票通知书 |xh&p(  
advice of payment 付款通知 Z==!C=SBv  
Advisory Committee [Securities and Futures Commission] .U9R>#  
谘询委员会〔证券及期货事务监察委员会〕 D9.`hs0  
Advisory Committee on Diversification 经济多元化谘询委员会 QC{u|  
affidavit 誓章；遗产申报誓章 |8H_-n  
affidavit of no receipt 述明无收款的誓章 1?(cmXj  
affiliate 联号；联营公司；附属公司 ;7rd;zJ  
affiliated company 附属公司；联号；联营公司 Vo,[EVL  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Edw2W8  
affordability 负担能力 U/Wrh($ #4  
African Development Bank [AfDB] 非洲开发银行 -/>9c-F  
after-acquired property 事后取得的财产 b6"}"bG  
after-hours dealing 市后交易 T7{<arL$  
after-tax profit 税后盈利；税后利润；税后溢利 bpW!iY/q3  
agency agreement 代理协议 7:>sc]Z  
agency expenses 代理机构的开支 gE\b982  
agency fee 代理费 I5qM.@%zB  
Agency Law 《代理法》 86%%n?"}  
agent 代理人；承销人 ~wOTjz  
agent of company 公司代理人 ["a"x>X&  
agent's fee 代理人费；经纪费 ?6f7ld5  
aggregate 总计；总数；总体数字 9@ndiu[  
aggregate amount 总款额；总额 d",(aZ  
aggregate assets and liabilities 总体资产与负债 %x2uP9  
aggregate at constant price 按固定价格计算的总体数字 n!G.At'JP  
aggregate demand 总需求 aG(hs J)  
aggregate gross position 总持仓量 w9f _b3  
aggregate limit 总限额 9_ZBV{   
aggregate of salaries tax 合计薪俸税 yHNuU)Ft  
aggregate performance 总体表现；总体业绩 ,}0$Tv\1  
aggregate supply 总体供应 ]]TqP{H  
aggregate surplus 总盈余 sw$2d  
aggregate total 整体总额 H\E7o"m  
aggregate value 总值；合计价值 jY/ARBC}H  
aggregated basis 合计基准 URA0ey`  
aggregated net chargeable income 合计应课税入息实额 ! Z;T-3^.  
aggregation 合并计算；合计；总和 U\jb"  
aggregation of incomes of husband and wife 夫妇入息合并计算 Fu7M0X'p  
aggregation of property 财产的总和 fN)
x#?  
agio 差价；贴水 o
@W_a
i_  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 {~N3D4n^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Hz@h0+h  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 fW(/Loh  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *KJB>W%@uM  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ]78!!G[`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment pY
o=oI  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 W;zpt|kAH  
agreement for a settlement 授产协议 XA<ozq'  
agreement for assignment 转让协议 XJgh>^R^  
agreement for sale 售卖协议；买卖协议 7+nm31,<O  
agreement for sale and purchase 买卖协议 >{5 p0  
agreement for the payment of interest 支付利息协议 1u~ MXGF  
agreement for the repayment of money 还款协议 f+x;:  
agreement of reinsurance 再保险协议 B+] D5K  
Agricultural Bank of China 中国农业银行 0{+.H_f`  
air passenger departure tax 飞机乘客离境税 ,%[4j9#!_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 + P7o4]:/  
airport tax 机场税 7Xg?U'X  
alcohol duty 酒精税 V.6)0fKZW  
alienation 让与；让渡；转让 gEwd &J  
alimony 生活费；赡养费 sw;|'N$:<  
All Ordinaries Index [AOI] 所有普通股指数 n2f6p<8A  
all risks 全险；综合险 |=6_ xRyr  
All Sales Record for Stock Market 《股票市场成交报告》 \X|sU:g  
Allied Capital Resources Limited 新联财务有限公司 ]Gv!M?:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 F~HRME;Z  
allocation letter 拨款信件 ]$A(9Pn"  
allocation of fund 分配款项；预留款项 9QwKakci  
allocation of profit 利润分配；溢利分配 !GwL,)0@^  
allocation warrant 拨款令 mchJmZ{A  
allotment 分配；配股 v2)g 1sXd  
allotment notice 股份配售通知；配股通知 A"uULfnk  
allotment of shares 股份分配 S6xgiem  
allowable 可获宽免；免税的 $s-Y%gc  
allowable business loss 可扣除的营业亏损 =0qpVFvU  
allowable expenses 可扣税的支出 S($Su7g%_  
allowance 免税额；津贴；备抵；准备金 }TB(7bbd;  
allowance for debts 债项的免税额 i7*EbaYzUO  
allowance for depreciation by wear and tear 耗损折旧免税额 u92^(|  
allowance for funeral expenses 殡殓费的免税额 -WJ?:?'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "=1;0uy]  
allowance for repairs and outgoings 修葺及支出方面的免税额 .}B(&*9,v  
allowance to debtor 给债务人的津贴 +4))/`DA  
alteration of capital 资本更改 ?r=jF)C<'  
alternate trustee 候补受托人 T{+Z(L  
amalgamation 合并 K`g7$r)U[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3g~'5Ao  
ambit of charges 征税范围；收费范围 Cbm\h/PXl  
amended valuation 经修订的估值 `aC){&
AP(  
American Commodities Exchange 美国商品交易所 T;5r{{  
American Express Bank Limited 美国运通银行 #,d I$gY  
American Stock Exchange 美国证券交易所 c;2#,m^  
amortization 摊销 vBcq_sbo  
amount due from banks 存放银行同业的款项 Pe;Y1Qq>>  
amount due from banks abroad 存放海外银行同业的款项 eE GfM0  
amount due from holding companies 控股公司欠款 vy9 w$ls  
amount due from local banks 存放本港银行同业的款项 jszK7$]^  
amount due to banks 银行同业的存款 [ic87
0_  
amount due to banks abroad 海外银行同业的存款 O@V%Cu  
amount due to holding companies 控股公司存款 f+_h !j  
amount due to local banks 本港银行同业的存款 Z?5V4F:f  
amount due to outport banks 外埠银行同业的存款 J aTp}#  
amount for note issue 发行纸币的款额 457\&  
amount of bond 担保契据的款额 kF"@Ngv.  
amount of consideration 代价款额 n+;6=1d7ZW  
amount of contribution 供款数额 T .FI'wy  
amount of indebtedness 负债款额 U1nw-Q+  
amount of principal of the loan 贷款本金额 @.
Icz  
amount of rates chargeable 应征差饷数额 1KM`i  
amount of share capital 股本额 ^(HUGl_  
amount of sums assured 承保款额 aJ") <_+  
amount of variation 变动幅度 ~*A8+@\R  
amount of vote 拨款数额 0'YG6(h  
amount payable 应付款额 kE9esC3  
amount receivable 应收款额 ).^}AFta  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xG&)1sT#-\  
analysis 分析 eqw0]U\pv  
ancillary risk 附属风险 a`[uNgDO  
annual account 周年帐目；周年帐目报表；年度决算；年结 a2'^8;U*_  
annual accounting date 年结日期 VXLT^iX  
annual allowance 每年免税额；年积金；年度津贴；年津 d?`ny#,GB  
annual balance 年度余额 aE;le{|!({  
annual disposable income 每年可动用收入 eq(am%3~  
annual estimates 周年预算 fk1ASV<rN  
annual fee 年费 }X*Riu7gk  
annual general meeting 周年大会 li~d?>  
annual growth rate 年增率；每年增长率 I M-L'9  
annual long-term supplement 长期个案每年补助金 d)4 m6  
annual pensionable emolument 可供计算退休金的年薪 ydRC1~f0  
annual report 年报 9l,a^@Y:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?=m?jNa;nC  
annual return 周年报表；周年申报表；每年报税表格 tg]x0#@s  
Annual Return Rules 《周年报表规则》 ~T&<CTh  
annual review of consumer prices 每年消费物价回顾 l&iq5}[n&  
annual roll-forward basis 逐年延展方式 s7Ub@  
annual salary 年薪 n8*;lK8  
annual statement 年度报表；年度决算表 "j;4 k.`h  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 h3LE>}6D  
annuitant 年金受益人 S4=~`$eP  
annuity 年金 4RSHZAJg  
annuity contract 年金合约 OQW#a[=WQ  
annuity on human life 人寿年金 T}V!`0vKw  
antecedent debt 先前的债项 M`rl!Ci#  
ante-dated cheque 倒填日期支票 91=OF*w  
anticipated expenditure 预期开支 TT=b79k  
anticipated net profit 预期纯利 3s/H2fz  
anticipated revenue 预期收入 Fa'k0/_j  
anti-inflation measure 反通货膨胀措施 3;S,3  
anti-inflationary stance 反通货膨胀立场 [0"'T[ok  
apparent deficit 表面赤字 Llr>9(|  
apparent financial solvency 表面偿债能力 Vn*tpbz  
apparent partner 表面合伙人
> ;/l)qk,  
application for personal assessment 个人入息课税申请书 Zt.'K(]2h  
application of fund 资金应用 Y. ,Kl~  
application to release as liquidator and to destruct the books of accounts and documents xx[9~z=d  
申请免除清盘人职务及毁灭帐簿与文件 ZI
=%JU(  
appointed actuary 委任精算师 "@??Fw!  
appointed auditor 委任核数师；委任审计师 ne4Q#P  
appointed trustee 委任的受托人 D6>HN
[D"  
appointer 委任人 S30?VG9U0f  
apportioned pro rata 按比例分摊 kS bu]AB  
apportionment 分配；分摊 emCM\|NQg&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ek#O3Oz  
apportionment formula 分摊方程式
MyT q  
apportionment of estate duty 遗产税的分摊 0NS<?p~_S  
appraisal 估价；评估 gb
H<]?  
appreciable growth 可观增长 xlhG,bb7  
appreciable impact 显着影响 -$\+' \  
appreciable increase 可观增长 b )B?
F  
appreciation 增值；升值 {q"OM*L(  
appreciation against other currencies 相对其他货币升值 "?V0$-DR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &YF^j2  
appreciation tax 增值税 &*+'>UEe5  
appropriation 拨款；拨用；拨付 "rx-_uK*  
appropriation account 拨款帐目 C?
lcGt!H  
Appropriation Bill 拨款法案 mV3cp rRqv  
appropriation-in-aid system 补助拨款办法 _lamn}(x0  
approved assets 核准资产 V5UF3'3;}  
approved basket stock 认可一篮子证券 !\7!3$w'8,  
approved budget 核准预算 ogyTO
|V=  
approved charitable donation 认可慈善捐款  Vh_P/C+  
approved charitable institution 认可慈善机构 i\,-oO  
approved currency 核准货币；认可货币 +j< p \Kn>  
approved estimates 核准预算 ,6-:VIHQ  
approved estimates of expenditure 核准开支预算 Wk)OkIFR  
approved overseas insurer 核准海外保险人 \O2Rhz  
approved overseas trust company 核准海外信托公司 3B84^>U<  
approved pooled investment fund 核准汇集投资基金 *MKO I'  
approved provident fund scheme 认可公积金计划 IZpP[hov  
approved provision 核准拨款 G"h'_7  
approved redeemable share 核准可赎回股份 03q5e  
approved regional stock 认可地区性证券  C uB`CI  
approved retirement scheme 认可退休金计划 #ZB~x6i6  
approved subordinated loan 核准附属贷款 Yt;MV)  
arbitrage 套戥；套汇；套利 wOU_*uY@6'  
arbitrageur 套戥者；套汇者 ML|FQ  
arbitrary amount 临时款项 9[<)WQe6M  
arrangement 措施；安排；协定 RW<D<5C  
arrears 欠款 <g"{Wv: h  
arrears of pay 欠付薪酬 W"k"IvTW}  
arrears of revenue 逾期未收税款；逾期未收的帐项 %5(I/zB  
articles of association 组织章程；组织细则；组织章程细则 y*qVc E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 17%Mw@+  
ascertainment of profit 确定利润 PGqQ@6B  
"Asia Clear" “亚洲结算系统” Gefne[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5>[u `  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ,J+}rPe"sf  
Asian Development Fund [ADF] 亚洲发展基金 'uBu6G  
Asian dollar bond 亚洲美元债券 ,U2*FZ["  
Asian dollar market 亚洲美元市场 'Gj3:-xqL  
Asian dollar rate 亚洲美元利率 9Z4nAc
 
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]n6#VTz*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]s<[D$ <,  
asked price 沽盘；喊价；索价；卖方报价 OCe!.`  
assessable income 应评税入息 fU/>z]K  
assessable loss 应评税亏损 _852H$H\  
assessable profit 应评税利润 EV]1ml k$  
assessable value 应评税值 hgPa
6Kd  
assessed profit 估定利润 s~^5kgPA  
assessed value 经评估价值 ;r<^a6B  
assessment 评税；评定；估价；评税单 F1*>y  
assessment number 评税编号；估价编号 IxY|>5z  
assessment of additional tax 补加税评税 d3\qKL!~  
assessment of performance 业绩评估；实绩评价 pM4 :#%V  
Assessor 评税主任 Mk"^?%PxT  
asset price bubbles 资产价格泡沫 H?yK~bGQ  
asset-backed securities 具资产保证的证券 ,Lr.9I.  
assets accretion 资产增值 "\w 7q  
assets and liabilities 资产与负债 g6j?,c|y  
assets betterment statement 资产递增表；资产改进表 i@*{27t  
assets lending 实物放款；有抵押贷款 ssfr}fzH  
assets of the company passing on the death 死者去世时转移的公司资产 KcWN,!G  
assets pledged as security for liabilities 用作负债抵押的资产 l+KY)6o  
assets portfolio 资产投资组合 *4\:8  
assets price 资产价格 V%rzk*LA  
assets quality 资产质素 @>,^":`#  
assets realization 资产变现 jeoz*Dz  
assets refinancing arrangement 资产再集资安排 (C\]-E>  
assets securitization 资产证券化 f6hnTbJ  
assets situated outside Hong Kong 在香港以外地方的资产 +$ 'Zf0U  
assets stripping 削减资产；拆卖资产 )_HA>o_?C:  
assets value 资产值 &."iFe  
assignee 承让人 -r`.#c4  
assignment 转让；转让书；转让契 u^^[Q2LDU}  
assignment of interest 权益转让 BC^ :=  
assignment of letters patent and trade mark 专利证书及商标转让 ?:Uv[|S#>  
assignment of property 物业转让；物业转让书 {$0mwAOH "  
assignment right 转让权 DX#Nf""Pw  
assignor 转让人 Ag-
(5:  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 , qMzWa  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 fK>L!=Q  
associate member 附属会员 s
lCx w$  
associated body corporate 相联法人团体 }Y12  
associated company 相联公司；联属公司 n(1l}TJy  
associated corporation 相联法团
-*1d!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] R0KPZv-  
公认会计师公会〔英国〕 ?gA 8x  
Association of Futures Exchange Brokers 香港期货经纪协会 )|ju~qbf  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "q3ZWNS'w  
association of underwriters 承保人组织 K@ I9^b  
assumption of control 接管 (S>C#A=E\  
assurance 担保；保险；转易；转易书 ,0M_Bk"  
assurance of interest 权益的转易 V(H1q`ao9  
at 19XX price 按一九ＸＸ年价格计算 o_izl
\  
at a discount 按赔价计算；按贴水价格计算；打折扣 X
WBA^|-N  
at a premium 按溢价计算；按升水价格计算 9}rS(/@ }  
at call 通知付款；按通知 ^UP`
%egR  
at constant market price 按固定市价计算 *7uH-u"5d  
at constant price 按固定价格计算 ZF!h<h&,  
at cost 按成本计算 9 P
l  
at current market price 按当时市价计算；按现时市价计算 Kn5~d(:  
at current price 按当时价格计算；按现时价格计算 Wf+cDpK  
at factor cost 按要素成本计算；按生产要素成本计算 `KZm0d{H  
at money-of-the-day price 按付款当日价格计算 5'OrHk;u  
at or better 按指定或较佳价位〔买卖指令〕 G30-^Tr   
at par 按面值计算；平价 zO-z%y  
at sight 见票即付 Ouk^O}W6  
at the close 按收市盘 Vr3Zu{&2  
at the opening 按开市盘 KjD/o?JUr  
attestation 见证；见证条款 x[ SDl(<@;  
at-the-money option 平价期权 7`*h2 mgY  
attorney 受权人；受托代表人 ROH|PKb7  
attornment 新拥有人承认书 =Qy<GeY  
attributable profit 可归属利润 IPS4C[v  
attributable share value 可归属股份价值 "{A(x }'Y4  
Auckland Stock Exchange 奥克兰证券交易所 C7]f*TSC4  
auction 拍卖 T^zXt?  
auctioneer 拍卖商 ~nmoz/L  
audit 审计；核数 &l}^iP'%!  
Audit Commission 审计署 aC]$k'71  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /2&c$9=1  
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〕 LQ@"Xe]5  
audit review 帐目审查 ;YaQB#GK%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6fkRrD  
audited account 审计帐目；经审计的帐目 \[;0KV_  
audited annual account 经审计的周年帐目 5?f ^Rz  
audited balance sheet 经审计的资产负债表 O%\*@4zM  
auditor 核数师；核数主任；审计师 fBU`k_  
auditor's certificate 核数师证明书；审计师证明书 6_(&6]}66  
auditor's report 核数师报告；审计师报告 d-oMQGOklb  
Aussie bond 澳元债券 {a =#B)6  
austerity budget 紧缩预算 ]vAz  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 t*p71U
4+I  
Australia All Ordinaries Index 澳洲所有普通股票指数 tR#OjkvX  
Australian Dollar [AUD] 澳元 '+@=ILj>  
Australian Options Market 澳大利亚期权市场 &T#;-`'  
Australian Securities Commission 澳洲证券事务监察委员会 $zUP?Gq!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4S7v:1~xe  
Australian Stock Exchange 澳大利亚证券交易所 J"0`%'*/  
Austrian Schilling [ATS] 奥地利先令 ?>VLTp8]  
authentication 认证；鉴证  0HZ{Y9]  
authority to purchase 委托购买证；委购书 !Lu2  
authorization 认可；核准；授权；授权书 FnwJ+GTu  
authorization by direction 指示授权 i}cRi&2[  
authorization by instruction 指令授权 ncaT?~u j  
authorization by warrant 令状授权 atj(eg  
authorization of unit trust 单位信托的认可 ?al'F q  
authorized agent 指定代理人 y5vvu>nd  
authorized capital 法定资本 R|'ybW'Y  
authorized clerk 出市员 :a!^
  
authorized dealer 认可交易商 m&d|t>3<  
authorized financial institution 认可财务机构 @="Pn5<]C  
authorized fund 认可基金 F/]2G^-  
authorized fund house 获授权的基金公司；认可基金公司  \__i  
authorized institution 认可机构 kpuz]a7pK  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :@yEQ#nFp  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Jx:Y-$  
authorized insurer 获授权保险人；获认可承保人 A@`}c,G  
authorized investment 特准投资项目 L7l FtX+b  
authorized person 获授权人 kj Jn2c:y  
authorized representative 获授权代表 Z*F3G#A  
authorized share capital 法定股本 11NQR[  
automated quotation system 自动报价系统 9p]QM)M  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] HVRZ[Y<^  
自动交易系统〔香港期货交易所有限公司〕 s9mx  
automatic adjustment mechanism 自动调整机制 p#-Z4-`  
automatic adjustment system 自动调整系统 W"scV@HKu  
Automatic Clearing House 自动票据交换所 EAUEQk?9  
automatic exchange rates accumulation system 自动化汇率累集系统 b1cy$I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #`^}PuQ  
automatic teller machine [ATM] 自动柜员机 )+#` CIv  
autopay 自动转帐 [+^1.N  
available assets 可用资产 p:&8sO!m  
available fiscal reserve 现存财政储备 "MeVE#O  
available profit 可用利润 -abt:or  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 KR}?H#%  
average 平均；平均数；海损 9+|$$)  
average basic salary 平均基本薪金 KM,\  
average consumer expenditure 平均消费开支；一般消费开支 poE0{HOU  
average cost 平均成本 hW<%R]^|  
average cost of land production 增辟土地平均成本 10Q ]67  
average daily turnover 平均每日成交额 #mxPw  
average daily wage rate 平均每日工资率 q
])K,)  
average expenditure pattern 平均开支模式 }{Pp]*I<A  
average growth rate 平均增长率 -OV&Md:~  
average net fixed assets 固定资产平均净值 ROI7eU  
average of relatives 相对价格平均数 ijv(9mR  
average price 平均价格 xo^b&ktQd  
average propensity to consume 平均消费倾向；一般消费倾向 +|3@=.V  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }dX*[I  
average rate 平均率 j^*dmX  
average revenue 平均收入；平均收益 <sbu;dQ`  
average stock 平均库存；平均存货 )$2QZ qX  
average yearly rent 平均年租 HZE#Ab*L  
avoidance of double taxation 避免双重课税  }FROB/  
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 LBeF&sb6  
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