一些有用的会计术语(也不知道发的地方对不对)A

A: H\| ]!8w5Z  
A share Ａ股；甲类股份 Rj}o4s2x  
abatement of tax 减税；减扣免税额 {;&B^uz ]  
ABN AMRO Bank N.V. 荷兰银行 UIf ZPf=  
above-the-line expenditure 线上项目支出；经常预算支出 JS/M~8+Et  
above-the-line receipt 线上项目收入；经常预算收入 )Ab6!"'  
ABSA Asia Limited 南非联合亚洲有限公司 q1f=&kGX~  
absolute change 绝对数值变更 .B'UQ|NR  
absolute expenditure 实际开支 7Y32p'  
absolute guideline figure 绝对准则数字 1@%B?  
absolute interest 绝对权益 BeI;#m0  
absolute order of discharge 绝对破产解除令 N~):c2Kp<9  
absolute profit margin 绝对利润幅度 ss`P QN  
absolute value 实值；绝对值 -*|:v67C&  
absolutely vested interest 绝对既得权益 x*h?%egB!p  
absorbed cost 已吸收成本；已分摊成本 j1puB  
absorption 吸收；分摊；合并 -Aa]aDAz68  
absorption rate 吸收率；摊配率；分摊率 zUs~V`0  
ACB Finance Limited 亚洲商业财务有限公司 `k(u:yGK  
acceptable form of reciprocity 合理的互惠条件 }qiF^D}  
acceptable rate 适当利率；适当汇率 \9]I#Ih}M  
acceptance agreement 承兑协议 X%GD0h]X#  
acceptance for honour 参加承兑 s!#HZK  
acceptor 承兑人；接受人；受票人 zb5N,!%r  
acceptor for honour 参加承兑人 Xb]=:x(  
accident insurance 意外保险 I(]BMMj  
Accident Insurance Association of Hong Kong 香港意外保险公会 T~%H%O(F  
accident insurance scheme 意外保险计划 sn-)(XU!  
accident year basis 意外年度基准 jow7t\wk  
accommodation 通融；贷款 I#U>5"%\a  
accommodation bill 通融票据；空头票据 2'wr={>W  
accommodation party 汇票代发人 Gz>Lqd  
account balance 帐户余额；帐户结余
|1(rr%  
account book 帐簿 EJZ@p7*Oj  
account collected in advance 预收款项 M%$DT  
account current book 往来帐簿 ?wd|G4.Vo  
account of after-acquired property 事后取得的财产报告 I?a8h`WS+  
account of defaulter 拖欠帐目 ,AH0*L  
account payable 应付帐款 4K9Rpm  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 'aD6>8/Hj  
account receivable 应收帐款 nW4Vct  
account receivable report 应收帐款报表 r8uqcKfU  
account statement 结单；帐单；会计财务报表 PSTu/^  
account title 帐户名称；会计科目 t`"^7YFS>  
accountant's report 会计师报告 -@''[m.*  
Accountant's Report Rules 会计师报告规则 =-$!:W~  
accounting and auditing procedure 会计与审计程序；会计与核数程序 OlMBMUR:  
Accounting Arrangements 《会计安排》 #B @X  
accounting basis 会计基础 i`prv&  
accounting by Official Receiver 破产管理署署长呈交的帐目 VpkD'<G  
Accounting Circular 《会计通告》 j2|XDOf  
accounting class 会计类别 E: 9o;JU  
accounting date 记帐日期；会计结算日期 % f2<U;ff  
accounting for money 款项核算 iQt!PMF.  
Accounting Officer 会计主任 b5AGk  
accounting period 会计报告期；会计期 F:%^&%\  
accounting policy 会计政策；会计方针 M h
`CP  
accounting practice 会计惯例 k$C"xg2  
accounting principle 会计准则 -$U@By<SJ  
accounting record 会计记录 u]HS(B,ht  
accounting report 会计报告 mZwi7s&u  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2~f6~\4GL+  
Accounting Society of China 中国会计学会 NQ?x8h3  
accounting statement 会计报表 4d!S#zx  
accounting system 会计制度；会计系统 ajW[eyX  
accounting transaction 会计事项；帐务交易 ezp<@'0ZT  
accounting treatment 会计处理 %drJ p6n%  
accounting year 会计年度 vXephR'  
accretion 增值；添加 Aj,]n>{  
accrual 应计项目；应累算数目 tG/aH%4S  
accrual basis 应计制；权责发生制 QwBXlO?  
accrual basis accounting 应计制会计；权责发生制会计 TWUUvj`.  
accrue 应累算；应计 J"-_{)0lD  
accrued benefit 应累算利益 /I`3dWL  
accrued charges 应计费用 J'W}7r  
accrued cumulative preference share dividend 应累算的累积优先股股息  }mKwFVZ  
accrued expenses 应累算费用 L?!$EPr  
accrued interest payable 应付利息；应计未付利息 zLP],wB  
accrued interest receivable 应收利息；应计未收利息 80Ag  
accrued right 累算权益 34SA
~5  
accruing profit 应累算的利润 ~;[&K%n  
accumulated fiscal reserve 累积财政储备 0h22V$  
accumulated profit 累积利润；滚存溢利 Qm< gb+  
accumulated reserve 累积储备 ,+se  
accumulation of surplus income 累积收益盈余 nTs/Q V  
acquired assets 既得资产 `m%:rE,  
acquisition 收购；购置；取得 ZRnL_z~  
acquisition cost 购置成本 [EgW/\35  
acquisition expenses 购置费用 l4KbTKm7  
acquisition of 100% interest 收购全部股权 %*kLEA*v  
acquisition of control 取得控制权 B oqJ   
acquisition of fixed assets 购置固定资产 4}i*cB`  
acquisition of shell “买壳” .5.8;/ /  
acquisition price 收购价 If;R?j0;Q  
act of God 天灾 x`2| }AP(  
acting partner 执事合伙人 D<t~e$H  
active market 买卖活跃的市场；交投畅旺的市场；旺市 dAL3.%  
active partner 积极参与的合伙人 e0 u,zg+m  
active trading 交投活跃 T1W:>~T5#  
actual circulation 实际流通  %H& ].47  
actual cost 实际成本 Bd5+/G=m  
actual expenditure 实际开支；实际支出 vZu~LW@1  
actual income 实际入息；实际收入；实际收益 B_k2u
  
actual market 现货市场
^ S  
actual price 现货价；实际价格 RPH1''*!  
actual profit 实际利润 Ly7!R$X  
actual quotation 实盘；实际价位；实际报价 W8]V  
actual year basis 按实际年度计算 j
)by}}  
actuals 实货 Km!nM$=k  
actuarial investigation 精算调查 8:thWGLN  
actuarial principle 精算原则 rCBfD  
actuarial report 精算师报告 *V1J4 u  
Actuarial Society of Hong Kong 香港精算学会 !8R@@,_v  
actuarial valuation 精算师估值 W%o|0j\1GU  
actuary 精算师 dlDki.  
ad referendum agreement 暂定协议；有待覆核的协定 j1q[c,  
ad valorem duty 从价税；按值征税 ;:mu}  
ad valorem duty system 从价税制 c#lPc>0xb  
ad valorem fee 从价费 c*;7yh&%  
ad valorem tariff 从价关税 }gGkV]  
additional allowance 额外免税额 \NK-L."[  
additional amount for unexpired risk 未过期风险的额外款额 G[h(xp?,l  
additional assessable profit 补加应评税利润 )R?;M  
additional assessment 补加评税 y&oNv xG-  
additional commitment 额外承担 y3eHF^K+$  
additional commitment vote 额外承担拨款 a{'Z5ail  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 g=l:cVr8y  
additional dependent parent allowance 供养父母额外免税额 iiG f'@/  
additional provision 额外拨款 1J}8sG2`  
additional stamp duty 附加印花税 * R d#{Io7  
additional tax 补加税罚款；补加税款 BqH]-'1G  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Q@-ovuxi  
adjudged bankrupt 被裁定破产 8)yI<`q6  
adjudicated bankrupt 裁定破产人 wRtZ`o  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 xW_yLbE  
adjudication of bankruptcy 裁定破产；宣告破产 E9}{1A  
adjudication of insolvency 裁定无力偿还债务 $uj(G7_  
adjusted actual 经调整的实数；调整后的实数 IQH[Q9%  
adjusted current assets 经调整的流动资产；调整后的流动资产 lfN~A"X  
adjusted figure 经调整的数字；调整后的数额 -\,zRIOK  
adjusted liabilities 经调整的负债；调整后的负债 v~|?3/{Q  
adjusted loss 经调整的亏损；调整后的亏损 #1.YKo  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 EME.h&A\G`  
adjusted profit 经调整的利润；调整后的利润 >\Sr{p5KR  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^tH#YlV4>9  
adjusted value 经调整的价值；调整后的价值 '%saL>0  
adjustment 调整；修订；理算〔保险〕 -&2B@]
]  
adjustment centre 调剂中心 H1EDMhn/  
adjustment lag 调整过程的时间差距；调整时差 5W? v'"  
adjustment mechanism 调整机制 GV.A+u  
adjustment of loss 亏损调整  #^#HuDH  
adjustment process 调整过程；调整程序 HQP}w%8x  
adjustment range 调整幅度 je
/!{(  
administered exchange rate 受管制汇率 .dMVoG5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _-TA{21)  
administration expenses 行政费用 .L6Zm U  
administration fee 手续费；行政费 9W ^xlid6  
administration in bankruptcy 破产管理 {a(&J6$VE  
administration order 遗产管理令 >Z.\J2wM<j  
administrator 管理人；遗产管理人 hr05L<?H  
administrator of the estate 遗产管理人 m!tx(XsXU  
admission of debt 债项承认书 [U, ?R  
admission of proof 接纳债权证明 ``VW;l{  
advance 放贷款项；垫付款项；预支款项；预付款项 ^5GW$
 
advance account 暂支帐目；预付款帐户 t"072a  
advance compensation 预付补偿金 LUX*P7*B  
advance from shareholder 股东垫款 8T)&`dM6P~  
advance pending reimbursement 预支以待日后付还 jnB~sbyA  
advanced economy 先进经济体系 wIB`%V  
advancement 预付；预付财产 ]i<[d,  
advances warrant 垫款令 5{e,L>H<  
advancing 贷出 ^~`?>}MJ  
adverse balance 逆差 sZ,Y60s8a  
adverse exchange 逆汇 azQD>  
advertisement addressed to shareholders 在报章刊登的致股东通告 uDw.|B2ui  
advice for collection 托收通知书
Q6gt+FKU9  
advice of drawing 提款通知书；汇票通知书 mm[2wfT
E  
advice of payment 付款通知 _A13[Mt3  
Advisory Committee [Securities and Futures Commission] zmj"fN{\  
谘询委员会〔证券及期货事务监察委员会〕 ,GWNLm\5  
Advisory Committee on Diversification 经济多元化谘询委员会 5tjP6Z`!9`  
affidavit 誓章；遗产申报誓章 j>Iaq"  
affidavit of no receipt 述明无收款的誓章 >_OYhgs1w  
affiliate 联号；联营公司；附属公司 tE6!+c<7  
affiliated company 附属公司；联号；联营公司 ;Gx)Noo/>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p'7*6bj1  
affordability 负担能力 n1 6 `y}  
African Development Bank [AfDB] 非洲开发银行 d8-A*W[  
after-acquired property 事后取得的财产 toN^0F?Qm  
after-hours dealing 市后交易 BH]Ynu&o  
after-tax profit 税后盈利；税后利润；税后溢利 2(5ebe[
 
agency agreement 代理协议 STZPYeXE  
agency expenses 代理机构的开支 su*Pk|6%  
agency fee 代理费 ljl^ GFo  
Agency Law 《代理法》 lj+u@Z<xA  
agent 代理人；承销人 Zo1,1O  
agent of company 公司代理人 !*- >;:9B  
agent's fee 代理人费；经纪费 2'=T[<nNB  
aggregate 总计；总数；总体数字 4_Dp+
^JF  
aggregate amount 总款额；总额 s0Z uWVip  
aggregate assets and liabilities 总体资产与负债 Eu"_
MgD  
aggregate at constant price 按固定价格计算的总体数字 `al<(FwGE  
aggregate demand 总需求 .bBdQpF-  
aggregate gross position 总持仓量 bf
o["  
aggregate limit 总限额 L(&&26Y  
aggregate of salaries tax 合计薪俸税 &0f5:M{P  
aggregate performance 总体表现；总体业绩  {o(j^@  
aggregate supply 总体供应 y;/VB,4V  
aggregate surplus 总盈余 ;a:[8Yi  
aggregate total 整体总额 l;o1 d-n]  
aggregate value 总值；合计价值 >EY3/Go>  
aggregated basis 合计基准 J!5$,%v  
aggregated net chargeable income 合计应课税入息实额 (5]}5W*  
aggregation 合并计算；合计；总和 pz"0J_xDM  
aggregation of incomes of husband and wife 夫妇入息合并计算 #g6.Glz3  
aggregation of property 财产的总和 pK0"%eA  
agio 差价；贴水 P.gb1$7<  
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》 /?SLdW  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 13taFVdU  
《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》 |i++0BU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment t.mVO]dsj  
《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》 (o`{uj{
!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Hh+ 2mkg  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 F'0O2KQ  
agreement for a settlement 授产协议 dAuJXGo  
agreement for assignment 转让协议 j]`PSl+w  
agreement for sale 售卖协议；买卖协议 K6R.@BMN  
agreement for sale and purchase 买卖协议
:OuA)f  
agreement for the payment of interest 支付利息协议 ob8qe,_'  
agreement for the repayment of money 还款协议 #\=FO>  
agreement of reinsurance 再保险协议 F w?[lS  
Agricultural Bank of China 中国农业银行 &Xf}8^T<V  
air passenger departure tax 飞机乘客离境税 $< JaLS  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 9H]{g*kL  
airport tax 机场税 q<M2,YrbAI  
alcohol duty 酒精税 7Op>i,HZk\  
alienation 让与；让渡；转让 lnjXDoVb<  
alimony 生活费；赡养费 PUUwv_  
All Ordinaries Index [AOI] 所有普通股指数 6Yln,rC  
all risks 全险；综合险 !z>6Uf!{  
All Sales Record for Stock Market 《股票市场成交报告》 W)bLSL]`E  
Allied Capital Resources Limited 新联财务有限公司 T:~vk.Or  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {tWf  
allocation letter 拨款信件 -q

Ga]a  
allocation of fund 分配款项；预留款项 y+NN< EY@  
allocation of profit 利润分配；溢利分配 y gz6C  
allocation warrant 拨款令 tS6qWtE  
allotment 分配；配股 (JOgy.5C~  
allotment notice 股份配售通知；配股通知 [1S|dc>.O%  
allotment of shares 股份分配 Vh4X%b$TV  
allowable 可获宽免；免税的 Bx< <~[Ws}  
allowable business loss 可扣除的营业亏损 *_d7E   
allowable expenses 可扣税的支出 a!v1M2>  
allowance 免税额；津贴；备抵；准备金 gDpVeBd[  
allowance for debts 债项的免税额 "]} bFO7C  
allowance for depreciation by wear and tear 耗损折旧免税额 YpVD2.jy  
allowance for funeral expenses 殡殓费的免税额 %WjXg:R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yd d7I&$  
allowance for repairs and outgoings 修葺及支出方面的免税额 >G25m'&,7  
allowance to debtor 给债务人的津贴 ``hf=`We  
alteration of capital 资本更改 |Y,b?*UF  
alternate trustee 候补受托人 &O
H={Au  
amalgamation 合并 m+]K;}.}R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {'NvG  
ambit of charges 征税范围；收费范围 ,s"^kFl  
amended valuation 经修订的估值 sYI-5D]  
American Commodities Exchange 美国商品交易所 W*2BT z  
American Express Bank Limited 美国运通银行 s Z].8.  
American Stock Exchange 美国证券交易所 W')Yg5T  
amortization 摊销 GjvOM y  
amount due from banks 存放银行同业的款项 ~qTx|",  
amount due from banks abroad 存放海外银行同业的款项 8}O lL,fP  
amount due from holding companies 控股公司欠款 ivJ@=pd)B  
amount due from local banks 存放本港银行同业的款项 !Wntd\w  
amount due to banks 银行同业的存款 I 5^!y  
amount due to banks abroad 海外银行同业的存款 rlOAo`hd  
amount due to holding companies 控股公司存款 EM(gmWHij  
amount due to local banks 本港银行同业的存款 Ng2twfSl$  
amount due to outport banks 外埠银行同业的存款 vApIHI?-  
amount for note issue 发行纸币的款额 Yg||{  
amount of bond 担保契据的款额 nFHUy9q  
amount of consideration 代价款额 UGV+/zxIM  
amount of contribution 供款数额 K0|FY=#2y  
amount of indebtedness 负债款额 X^wt3<Kbf  
amount of principal of the loan 贷款本金额 RbOUfD(J4  
amount of rates chargeable 应征差饷数额 f<d`B]$(  
amount of share capital 股本额 I-]?"Q7Jz  
amount of sums assured 承保款额 7x|9n  
amount of variation 变动幅度 *av<E  
amount of vote 拨款数额 wd8l$*F*  
amount payable 应付款额 <l
Pm1/8  
amount receivable 应收款额 y.mda:$~=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 spH7 /5}  
analysis 分析 On9A U:\  
ancillary risk 附属风险 PUMXOTu]  
annual account 周年帐目；周年帐目报表；年度决算；年结 "c
%0P"u  
annual accounting date 年结日期 Fo5FNNiID  
annual allowance 每年免税额；年积金；年度津贴；年津 _)3|f<E_t)  
annual balance 年度余额 5H<m$K4z  
annual disposable income 每年可动用收入 \kL3.W_  
annual estimates 周年预算 ?jv
/TBZX4  
annual fee 年费 )l C)@H}  
annual general meeting 周年大会 )-I {^(  
annual growth rate 年增率；每年增长率 _^Ubs>d=*  
annual long-term supplement 长期个案每年补助金 > PRFWO  
annual pensionable emolument 可供计算退休金的年薪 8Z8gRcv{p  
annual report 年报 AUG#_HE]k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oM>l#><nq  
annual return 周年报表；周年申报表；每年报税表格 _$E6P^AQ  
Annual Return Rules 《周年报表规则》 we//|fA<  
annual review of consumer prices 每年消费物价回顾 ]vUwG--*  
annual roll-forward basis 逐年延展方式 ]nn
98y+  
annual salary 年薪 A4x]Qh3OO  
annual statement 年度报表；年度决算表 QOGvC[*`<T  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {L{o]Ii?g  
annuitant 年金受益人 UmP/h@8  
annuity 年金 oq
Xg  
annuity contract 年金合约 K<3A1'_  
annuity on human life 人寿年金 GY'%+\*tj  
antecedent debt 先前的债项 
,q`\\d  
ante-dated cheque 倒填日期支票 <`=j^LU  
anticipated expenditure 预期开支 I3L<[-ZE  
anticipated net profit 预期纯利 0*3R=7_},o  
anticipated revenue 预期收入  JYI,N  
anti-inflation measure 反通货膨胀措施 oWT3apGO  
anti-inflationary stance 反通货膨胀立场 hED}h![  
apparent deficit 表面赤字 z\W64^'"Z  
apparent financial solvency 表面偿债能力 UcHJR"M~c  
apparent partner 表面合伙人 76{G'}B  
application for personal assessment 个人入息课税申请书 -$ls(oot  
application of fund 资金应用 (=AWOU+  
application to release as liquidator and to destruct the books of accounts and documents ASA,{w]  
申请免除清盘人职务及毁灭帐簿与文件 9s q  
appointed actuary 委任精算师 l_d5oAh   
appointed auditor 委任核数师；委任审计师 `4J$Et%S  
appointed trustee 委任的受托人 7&)bJ@1U  
appointer 委任人 p?OoC  
apportioned pro rata 按比例分摊 %YscBG  
apportionment 分配；分摊 e#8Q L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CY5Z{qiX  
apportionment formula 分摊方程式 &K#M*B,*p  
apportionment of estate duty 遗产税的分摊 v@L;x [Q  
appraisal 估价；评估 oJz^|dW  
appreciable growth 可观增长 mO7
]9p  
appreciable impact 显着影响 oLeq!K}re  
appreciable increase 可观增长 `*R
:gE=  
appreciation 增值；升值 77f9(~ZnT  
appreciation against other currencies 相对其他货币升值 BX7kO0j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kbQ>a5`,x  
appreciation tax 增值税 zTSTEOP}%Y  
appropriation 拨款；拨用；拨付 *]) `z8Ox  
appropriation account 拨款帐目 Bnxm HGP#&  
Appropriation Bill 拨款法案 FcU SE  
appropriation-in-aid system 补助拨款办法 r`d4e,(  
approved assets 核准资产 tS=(}2Q  
approved basket stock 认可一篮子证券 &j"?\f?  
approved budget 核准预算 ?+@?Up0wGO  
approved charitable donation 认可慈善捐款 #q=Efn
'  
approved charitable institution 认可慈善机构 8cIKvHx  
approved currency 核准货币；认可货币 29.h91  
approved estimates 核准预算 ;?p>e
'  
approved estimates of expenditure 核准开支预算 S4z;7z(8+  
approved overseas insurer 核准海外保险人 yvB.&<]No  
approved overseas trust company 核准海外信托公司 sUQ@7sTj  
approved pooled investment fund 核准汇集投资基金 hRhe& ,v  
approved provident fund scheme 认可公积金计划 bq*eH (qx  
approved provision 核准拨款 5U$0F$BBp  
approved redeemable share 核准可赎回股份 6LIJQ  
approved regional stock 认可地区性证券 ;HO=  
approved retirement scheme 认可退休金计划 !Wnb|=j  
approved subordinated loan 核准附属贷款 9rf)gU3{+L  
arbitrage 套戥；套汇；套利 `d}2O%P  
arbitrageur 套戥者；套汇者 W/h[A3 `3N  
arbitrary amount 临时款项 x s|FE3:a  
arrangement 措施；安排；协定 s.C_Zf~3  
arrears 欠款 XW]tnrs  
arrears of pay 欠付薪酬 kt:! 7  
arrears of revenue 逾期未收税款；逾期未收的帐项 2\{zmc}G-0  
articles of association 组织章程；组织细则；组织章程细则 83#mB:^R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cVF"!.  
ascertainment of profit 确定利润 &Z%?!.4j@  
"Asia Clear" “亚洲结算系统” FP>2C9:d
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Dha1/g1q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ia? c0xL  
Asian Development Fund [ADF] 亚洲发展基金 yt2PU_),  
Asian dollar bond 亚洲美元债券 4^d?D!j  
Asian dollar market 亚洲美元市场 Gq P5Kx+=  
Asian dollar rate 亚洲美元利率 Ho]su?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2Khv>#l  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )U#K  
asked price 沽盘；喊价；索价；卖方报价 y B$x>Q'C(  
assessable income 应评税入息 d_P` qA  
assessable loss 应评税亏损 MqMQtU9w  
assessable profit 应评税利润 nr3==21Om4  
assessable value 应评税值 K)P%;X  
assessed profit 估定利润
t#yuOUg  
assessed value 经评估价值 A=>u 1h69  
assessment 评税；评定；估价；评税单 *NQ/UXE  
assessment number 评税编号；估价编号 ajpXL  
assessment of additional tax 补加税评税 5IG-~jzCLb  
assessment of performance 业绩评估；实绩评价 |l!aB(NW  
Assessor 评税主任 "gwSJ~:ds  
asset price bubbles 资产价格泡沫 ")25 qZae  
asset-backed securities 具资产保证的证券 ss-D(K"  
assets accretion 资产增值 v-Sd*(6  
assets and liabilities 资产与负债 fB,_9K5i  
assets betterment statement 资产递增表；资产改进表 LH6vLuf  
assets lending 实物放款；有抵押贷款 K,UMqAmk  
assets of the company passing on the death 死者去世时转移的公司资产 z?//rXuO  
assets pledged as security for liabilities 用作负债抵押的资产 3gf1ownC  
assets portfolio 资产投资组合 54qFfN8O  
assets price 资产价格 `y0FY&y=  
assets quality 资产质素 FgO)DQm  
assets realization 资产变现 Hx:;@_gq  
assets refinancing arrangement 资产再集资安排 yDS4h(^  
assets securitization 资产证券化 wA.\
i  
assets situated outside Hong Kong 在香港以外地方的资产 3uMy]HUQ  
assets stripping 削减资产；拆卖资产 c[e}w+uB  
assets value 资产值 -{A<.a3P}=  
assignee 承让人 2?i7
UvV  
assignment 转让；转让书；转让契 E} .^kc[(4  
assignment of interest 权益转让 :Qq#Z  
assignment of letters patent and trade mark 专利证书及商标转让 wNX]7wMX  
assignment of property 物业转让；物业转让书 ]%(2hY~i  
assignment right 转让权 cj@k
oA'  
assignor 转让人 YbLW/E\T  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 zMJT:7*`|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -^wl>}#*T3  
associate member 附属会员 :H[6Lg\*  
associated body corporate 相联法人团体 {:W$LWET  
associated company 相联公司；联属公司 eiOW#_"\  
associated corporation 相联法团 F5#YOck&,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] nF/OPd  
公认会计师公会〔英国〕 _aMF?Pj~m  
Association of Futures Exchange Brokers 香港期货经纪协会 J-4:H gx  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 MY/}-*|  
association of underwriters 承保人组织 y3ikWnx  
assumption of control 接管 A(N4N  
assurance 担保；保险；转易；转易书 IO> yIU[  
assurance of interest 权益的转易 }&3~|kP~O  
at 19XX price 按一九ＸＸ年价格计算 E!AE4B1bd  
at a discount 按赔价计算；按贴水价格计算；打折扣 rN{ c7/|  
at a premium 按溢价计算；按升水价格计算 s<o
7!!c  
at call 通知付款；按通知 Q
dC<Sk!G  
at constant market price 按固定市价计算 %%wNZ{  
at constant price 按固定价格计算 $mB;K]m  
at cost 按成本计算 ]:\dPw
`A  
at current market price 按当时市价计算；按现时市价计算 F
GQzoS  
at current price 按当时价格计算；按现时价格计算 3k?X-|O8AZ  
at factor cost 按要素成本计算；按生产要素成本计算 D,ln
)["xm  
at money-of-the-day price 按付款当日价格计算 w G<yBI0  
at or better 按指定或较佳价位〔买卖指令〕 KMjhZap%  
at par 按面值计算；平价  !=P1%  
at sight 见票即付 s}% M4  
at the close 按收市盘 P}7'm M  
at the opening 按开市盘 C-[eaHJ'$  
attestation 见证；见证条款 'ub@]ru|  
at-the-money option 平价期权 $'hEz/  
attorney 受权人；受托代表人 :A'y+MnK<  
attornment 新拥有人承认书 +&2%+[nBZ  
attributable profit 可归属利润 %n:k#  
attributable share value 可归属股份价值 b`O'1r\Y;  
Auckland Stock Exchange 奥克兰证券交易所 d4c8~L H-  
auction 拍卖 nK%LRcAs  
auctioneer 拍卖商 p2$P:!Y)  
audit 审计；核数 fDU!~/#  
Audit Commission 审计署 V /V9B2.$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] BKjS ,2C  
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〕 ?oHpFlj  
audit review 帐目审查 u($!z^h  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 R',rsGd`6j  
audited account 审计帐目；经审计的帐目 ^qD$z=z-  
audited annual account 经审计的周年帐目 cq/$N  
audited balance sheet 经审计的资产负债表 'u |c  
auditor 核数师；核数主任；审计师 `,TzQ  
auditor's certificate 核数师证明书；审计师证明书 VZmLS 4E  
auditor's report 核数师报告；审计师报告 ByNn  
Aussie bond 澳元债券 D\NKC@(M  
austerity budget 紧缩预算 l&Q`wR5e
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 EGF '"L  
Australia All Ordinaries Index 澳洲所有普通股票指数 76h ,]xi  
Australian Dollar [AUD] 澳元 oEKvl3Hz_  
Australian Options Market 澳大利亚期权市场 4 VW[E1
<  
Australian Securities Commission 澳洲证券事务监察委员会 #KexvP&*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 (\YltC@q%  
Australian Stock Exchange 澳大利亚证券交易所 6.nCV0xA  
Austrian Schilling [ATS] 奥地利先令 FSW_<%  
authentication 认证；鉴证 <+vw@M  
authority to purchase 委托购买证；委购书 +Kbjzh3<wG  
authorization 认可；核准；授权；授权书 O*)Vhw'pK  
authorization by direction 指示授权 f5VLw`m}.8  
authorization by instruction 指令授权 y''z5['  
authorization by warrant 令状授权 X
Bu"-(  
authorization of unit trust 单位信托的认可 &H/'rd0M  
authorized agent 指定代理人 S8j{V5R'  
authorized capital 法定资本 MXNFlP  
authorized clerk 出市员 MJ [m  
authorized dealer 认可交易商 ::{Q1F  
authorized financial institution 认可财务机构 CSq4x5!_7>  
authorized fund 认可基金 \B,@`dw  
authorized fund house 获授权的基金公司；认可基金公司 i
E^84l68  
authorized institution 认可机构 G.abql  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h-<
81"}j1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dufu|BL|}  
authorized insurer 获授权保险人；获认可承保人 Ata:^q
I  
authorized investment 特准投资项目 :hk5 .[  
authorized person 获授权人 Y;^l%ePuW  
authorized representative 获授权代表 d K3*;  
authorized share capital 法定股本 %^GfS@t  
automated quotation system 自动报价系统 ARwD~Tr  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 8ek@:
Mw  
自动交易系统〔香港期货交易所有限公司〕 W^LY'ypT  
automatic adjustment mechanism 自动调整机制 ( !fKNia@S  
automatic adjustment system 自动调整系统 :C
s4NF   
Automatic Clearing House 自动票据交换所 f=gW]x7'R+  
automatic exchange rates accumulation system 自动化汇率累集系统 V/ uP%'cd  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 '3DXPR^B6  
automatic teller machine [ATM] 自动柜员机 ca*DZG/  
autopay 自动转帐 ']z{{UNUN  
available assets 可用资产 xvl#w  
available fiscal reserve 现存财政储备 3z9d!I^>k  
available profit 可用利润 &n}f?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 FX`>J6l:X  
average 平均；平均数；海损 VfC<WVYiZ  
average basic salary 平均基本薪金 &zeyE;/Hj  
average consumer expenditure 平均消费开支；一般消费开支 wX5tp1 ?1J  
average cost 平均成本 ipgC RHE  
average cost of land production 增辟土地平均成本 j8{i#;s!"  
average daily turnover 平均每日成交额 qqr?!vem6  
average daily wage rate 平均每日工资率 f:|1_j  
average expenditure pattern 平均开支模式 6J6BF%  
average growth rate 平均增长率 .A{tQ1&_  
average net fixed assets 固定资产平均净值 QIvVcfM^  
average of relatives 相对价格平均数 ^"1n4im  
average price 平均价格 JZ*/,|1}EC  
average propensity to consume 平均消费倾向；一般消费倾向 ju8q?Nyhs  
average propensity to save 平均储蓄倾向；一般储蓄倾向 bj0G5dc=  
average rate 平均率 A_ N;   
average revenue 平均收入；平均收益 0c'<3@39k|  
average stock 平均库存；平均存货 KNpl:g3{<Q  
average yearly rent 平均年租 yyRiP|hJ  
avoidance of double taxation 避免双重课税 Ln<`E|[29  
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 eH3JyzzP,  
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