一些有用的会计术语(也不知道发的地方对不对)A

A: mQtOx  
A share Ａ股；甲类股份 o:Tpd 0F  
abatement of tax 减税；减扣免税额 M!\6Fl{ b  
ABN AMRO Bank N.V. 荷兰银行 "3?:,$*  
above-the-line expenditure 线上项目支出；经常预算支出
/j(<rz"j  
above-the-line receipt 线上项目收入；经常预算收入 N&u(9Fxn  
ABSA Asia Limited 南非联合亚洲有限公司 QRER[8]r$  
absolute change 绝对数值变更 K*"Fpx{M  
absolute expenditure 实际开支 e4cWi  
absolute guideline figure 绝对准则数字 0#F<JsO|u  
absolute interest 绝对权益 "04:1J`  
absolute order of discharge 绝对破产解除令 dwm>!h  
absolute profit margin 绝对利润幅度 ' PmBNT  
absolute value 实值；绝对值 1,6Y)_  
absolutely vested interest 绝对既得权益 83{v_M  
absorbed cost 已吸收成本；已分摊成本 JZD&u6tB   
absorption 吸收；分摊；合并 /?6  
absorption rate 吸收率；摊配率；分摊率 v/3Vsd  
ACB Finance Limited 亚洲商业财务有限公司 w)gMJX/0yw  
acceptable form of reciprocity 合理的互惠条件 B5va4@  
acceptable rate 适当利率；适当汇率 Q!W+vh  
acceptance agreement 承兑协议 &F +hh{  
acceptance for honour 参加承兑 8
;Df/%  
acceptor 承兑人；接受人；受票人 rVnolA*%  
acceptor for honour 参加承兑人 ]@sLX ek  
accident insurance 意外保险 /6p7k  
Accident Insurance Association of Hong Kong 香港意外保险公会 <9?`zo$y  
accident insurance scheme 意外保险计划 ?w@KF%D
 
accident year basis 意外年度基准 T'VKZ5W  
accommodation 通融；贷款 2iWxx:e  
accommodation bill 通融票据；空头票据 T-lHlm  
accommodation party 汇票代发人 [b@9V
_  
account balance 帐户余额；帐户结余 /909ED+)>9  
account book 帐簿 b#_u.vP  
account collected in advance 预收款项 Yo2n[  
account current book 往来帐簿 1?T^jcny:M  
account of after-acquired property 事后取得的财产报告 s|C4Jy_  
account of defaulter 拖欠帐目 1${Cwb/F  
account payable 应付帐款 BoPJ;6?>}  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 X1lL@`r.5  
account receivable 应收帐款 @*~cmf&FIQ  
account receivable report 应收帐款报表 &?yVLft  
account statement 结单；帐单；会计财务报表 
gz"I=9  
account title 帐户名称；会计科目 |",/  
accountant's report 会计师报告 UmA'aq  
Accountant's Report Rules 会计师报告规则 /%h<^YDBf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ZCCwx71
j  
Accounting Arrangements 《会计安排》 pkEqd"G  
accounting basis 会计基础 GAcU8MD  
accounting by Official Receiver 破产管理署署长呈交的帐目 {K+]^M  
Accounting Circular 《会计通告》 4 O~zkg  
accounting class 会计类别 'B$qq[l]S  
accounting date 记帐日期；会计结算日期 4krK CD>|G  
accounting for money 款项核算 G+f@m,  
Accounting Officer 会计主任 (]p,Z<f  
accounting period 会计报告期；会计期 wr;8o*~  
accounting policy 会计政策；会计方针 %wS5m#n  
accounting practice 会计惯例 {afR?3GK  
accounting principle 会计准则 iMr/i?`i  
accounting record 会计记录 bcZ s+FOPd  
accounting report 会计报告 [#6Eax,j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z,m;eCLG]  
Accounting Society of China 中国会计学会 I^fKZ^]8P  
accounting statement 会计报表 <hbxerg  
accounting system 会计制度；会计系统 WD,iY_'7u^  
accounting transaction 会计事项；帐务交易 )6:nJ"j#  
accounting treatment 会计处理 `l8^n0-  
accounting year 会计年度 F;^GhiQVS  
accretion 增值；添加 H{3A6fb<  
accrual 应计项目；应累算数目 !FVXNl  
accrual basis 应计制；权责发生制 OTe0[p6v  
accrual basis accounting 应计制会计；权责发生制会计 /`V:;  
accrue 应累算；应计 IT_Fs|$  
accrued benefit 应累算利益
5%n  
accrued charges 应计费用 W{2(fb  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q>}*l|Ci  
accrued expenses 应累算费用 }2eP
~3  
accrued interest payable 应付利息；应计未付利息 Ou<Vg\Mu  
accrued interest receivable 应收利息；应计未收利息 2qD80W<1  
accrued right 累算权益 a,sU-w!X'  
accruing profit 应累算的利润 h&}XG\ioNA  
accumulated fiscal reserve 累积财政储备 kmXaLt2Z  
accumulated profit 累积利润；滚存溢利 .oFkx*Ln  
accumulated reserve 累积储备 >>C(y?g  
accumulation of surplus income 累积收益盈余 HO(9
)sK  
acquired assets 既得资产 U^$o<2  
acquisition 收购；购置；取得 *@2?_b}A ^  
acquisition cost 购置成本 I?mU_^no  
acquisition expenses 购置费用 {]w@s7E  
acquisition of 100% interest 收购全部股权 tK+K l
z  
acquisition of control 取得控制权 Ph*tZrd*#  
acquisition of fixed assets 购置固定资产 kK[m=rTx1$  
acquisition of shell “买壳” 
vpGeG  
acquisition price 收购价 3,cZ*4('d  
act of God 天灾 lJloa'%v9  
acting partner 执事合伙人 )0I;+9:D=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Htf|VpzMb  
active partner 积极参与的合伙人 sinnHQ  
active trading 交投活跃 hC[MYAaF  
actual circulation 实际流通 nRmZu\(Ow|  
actual cost 实际成本 )J"Lne*"  
actual expenditure 实际开支；实际支出 Ol9'ZB|R  
actual income 实际入息；实际收入；实际收益 9_mys}+  
actual market 现货市场 8N|y  
actual price 现货价；实际价格 ]_yk,}88d  
actual profit 实际利润 > T,^n {_v  
actual quotation 实盘；实际价位；实际报价 H *gF>1  
actual year basis 按实际年度计算 i(XcNnn6  
actuals 实货 /pvR-Id|6  
actuarial investigation 精算调查 h<50jnH!  
actuarial principle 精算原则 4$oX
,Q`#  
actuarial report 精算师报告 Gmi w(T  
Actuarial Society of Hong Kong 香港精算学会 BiQ7r=Dd.  
actuarial valuation 精算师估值 (0Xgv3wd  
actuary 精算师 E5P?(5Nv  
ad referendum agreement 暂定协议；有待覆核的协定 , wT$L3  
ad valorem duty 从价税；按值征税 NX^%a1D!  
ad valorem duty system 从价税制 u:Q_XXT5  
ad valorem fee 从价费 p2;-*D  
ad valorem tariff 从价关税 zice0({iJ  
additional allowance 额外免税额 \h DH81L  
additional amount for unexpired risk 未过期风险的额外款额 G9.
+N~GZ.  
additional assessable profit 补加应评税利润 ,nJYYM   
additional assessment 补加评税 !YlyUHD  
additional commitment 额外承担 hVe@:1og#  
additional commitment vote 额外承担拨款 oW*e6"<R7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }];8v+M  
additional dependent parent allowance 供养父母额外免税额 o:<gJzg  
additional provision 额外拨款 `CP}1W>  
additional stamp duty 附加印花税 `k}  
additional tax 补加税罚款；补加税款 T&Y?IE}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 E4^zW_|xE  
adjudged bankrupt 被裁定破产 R&13P&:g  
adjudicated bankrupt 裁定破产人 )vB,eZq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 <!#6c :(Q  
adjudication of bankruptcy 裁定破产；宣告破产 S.bB.<  
adjudication of insolvency 裁定无力偿还债务 5Uc!;Gd?b  
adjusted actual 经调整的实数；调整后的实数 Zs _Jn  
adjusted current assets 经调整的流动资产；调整后的流动资产 K4Mv\!Q<8  
adjusted figure 经调整的数字；调整后的数额 8-Ik .,}  
adjusted liabilities 经调整的负债；调整后的负债 E"D+CD0  
adjusted loss 经调整的亏损；调整后的亏损 _C3l2v'I$  
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 s)dN.'5/  
adjusted profit 经调整的利润；调整后的利润 6mr5`5~w  
adjusted surplus 经调整的盈余额；调整后的盈余额 \K+LKa)  
adjusted value 经调整的价值；调整后的价值 ?:(BkY,K5  
adjustment 调整；修订；理算〔保险〕 v%(2l|M  
adjustment centre 调剂中心 /79_3;^  
adjustment lag 调整过程的时间差距；调整时差 ?Xscc mN  
adjustment mechanism 调整机制 "wi=aV9j  
adjustment of loss 亏损调整 +5Yf9  
adjustment process 调整过程；调整程序 L0?-W%$>  
adjustment range 调整幅度 JTw\5j  
administered exchange rate 受管制汇率 jX5lwP Q|F  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =p9d4smbn  
administration expenses 行政费用 .80^c  
administration fee 手续费；行政费 mAkR<\?iTF  
administration in bankruptcy 破产管理 Np>[mNmga  
administration order 遗产管理令 iX0s4  
administrator 管理人；遗产管理人 )jbYWR*&  
administrator of the estate 遗产管理人 &?\
h[3  
admission of debt 债项承认书 q.6$-w  
admission of proof 接纳债权证明 h$)},% e  
advance 放贷款项；垫付款项；预支款项；预付款项 1df}gG  
advance account 暂支帐目；预付款帐户 &KC^Vn3Nj  
advance compensation 预付补偿金 8YJ8_$Z  
advance from shareholder 股东垫款 GQXN1R   
advance pending reimbursement 预支以待日后付还 wehZ7eqm  
advanced economy 先进经济体系 5bZf$$b  
advancement 预付；预付财产 
eIjn~2^  
advances warrant 垫款令 /PbN!r<1  
advancing 贷出 kIS_6!
 
adverse balance 逆差 YNCQPN\v`1  
adverse exchange 逆汇 hO3>Gl5<  
advertisement addressed to shareholders 在报章刊登的致股东通告 Ie(vTP1Cj  
advice for collection 托收通知书 2 F3U,}  
advice of drawing 提款通知书；汇票通知书 8KKI.i8`  
advice of payment 付款通知 b]s.h8+v;  
Advisory Committee [Securities and Futures Commission] +~lZ]a7k  
谘询委员会〔证券及期货事务监察委员会〕 epa)~/sA  
Advisory Committee on Diversification 经济多元化谘询委员会 <%fcs"Mb  
affidavit 誓章；遗产申报誓章 1Wzm51RU  
affidavit of no receipt 述明无收款的誓章 $OK}jSH*v)  
affiliate 联号；联营公司；附属公司 W$=MuF7R  
affiliated company 附属公司；联号；联营公司 [UN`~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L=W8Q8hf  
affordability 负担能力 SS;[{u!  
African Development Bank [AfDB] 非洲开发银行 {VqcZhqy/l  
after-acquired property 事后取得的财产 _JZS;8WYR  
after-hours dealing 市后交易 Z)B5g>  
after-tax profit 税后盈利；税后利润；税后溢利 Qzbelt@Wx  
agency agreement 代理协议 N0EJHS,>e  
agency expenses 代理机构的开支 NLZTIZC
K  
agency fee 代理费 uXPvl5(Y?  
Agency Law 《代理法》 kWs"v6B  
agent 代理人；承销人 KF&1Y>t=  
agent of company 公司代理人 yZJR7+  
agent's fee 代理人费；经纪费 ajFSbi)l  
aggregate 总计；总数；总体数字 !e*BQ3  
aggregate amount 总款额；总额 vCE1R]^A.]  
aggregate assets and liabilities 总体资产与负债 ~D1.opj3  
aggregate at constant price 按固定价格计算的总体数字 A%S6&!I:(  
aggregate demand 总需求 L=zt\L  
aggregate gross position 总持仓量 X2PQL"`  
aggregate limit 总限额 86(8p_&zC  
aggregate of salaries tax 合计薪俸税 -z%| Jk  
aggregate performance 总体表现；总体业绩 /(-X[[V  
aggregate supply 总体供应
qI,4uGg  
aggregate surplus 总盈余 }{<@wE%s  
aggregate total 整体总额 V<f76U)  
aggregate value 总值；合计价值 -xi]~svg  
aggregated basis 合计基准 ^|KX)g  
aggregated net chargeable income 合计应课税入息实额 8':^tMd  
aggregation 合并计算；合计；总和 .<8kDyim  
aggregation of incomes of husband and wife 夫妇入息合并计算 > D:(HWL  
aggregation of property 财产的总和 >P*wK9|(  
agio 差价；贴水 {VOLUC o 4  
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》 RM2<%$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ; ntq%  
《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》 kqJ\kd  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 6\4~&+;wL  
《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》 'yG9Rt  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (9bFIvMc  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 '5j$wr zt  
agreement for a settlement 授产协议 /$v0Rq9  
agreement for assignment 转让协议 R<>ptwy  
agreement for sale 售卖协议；买卖协议 AN;SRl  
agreement for sale and purchase 买卖协议 5e^t;  
agreement for the payment of interest 支付利息协议 Si[:
l  
agreement for the repayment of money 还款协议 cTW3\S=  
agreement of reinsurance 再保险协议 IyvJwrO  
Agricultural Bank of China 中国农业银行 k.b->U  
air passenger departure tax 飞机乘客离境税 WZkAlg7Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 A1`y_ Aj  
airport tax 机场税 no_(J>p^&  
alcohol duty 酒精税 *z-Mr~V  
alienation 让与；让渡；转让 |7G+O+j  
alimony 生活费；赡养费 uh`W} n  
All Ordinaries Index [AOI] 所有普通股指数 8sm8L\-  
all risks 全险；综合险 #sLyU4QV  
All Sales Record for Stock Market 《股票市场成交报告》 v[efM8  
Allied Capital Resources Limited 新联财务有限公司 >cm*_26;I  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i@7b  
allocation letter 拨款信件 xE+Nz5F  
allocation of fund 分配款项；预留款项 nSWW^ ;  
allocation of profit 利润分配；溢利分配 N;4tvWI  
allocation warrant 拨款令 $GI2rzh  
allotment 分配；配股 ,dhSc<:LT  
allotment notice 股份配售通知；配股通知 hrsMAh!  
allotment of shares 股份分配 zNe>fZ  
allowable 可获宽免；免税的 # fvt:iE  
allowable business loss 可扣除的营业亏损 3K Y-+ k  
allowable expenses 可扣税的支出 *aKT&5Ch-  
allowance 免税额；津贴；备抵；准备金 VFUuG3p)  
allowance for debts 债项的免税额 &%."$rC/0b  
allowance for depreciation by wear and tear 耗损折旧免税额 [~cb&6|M  
allowance for funeral expenses 殡殓费的免税额 <w@ziUr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "YY6_qQR'  
allowance for repairs and outgoings 修葺及支出方面的免税额 {pEay|L_  
allowance to debtor 给债务人的津贴 B&J;yla6`d  
alteration of capital 资本更改 QIZ }7  
alternate trustee 候补受托人 MXy~kb&  
amalgamation 合并 q/I':a[1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ySyA!Z  
ambit of charges 征税范围；收费范围 <[7 bUB  
amended valuation 经修订的估值 rGPFPsMQ]  
American Commodities Exchange 美国商品交易所 >hg?!jMjrr  
American Express Bank Limited 美国运通银行 :u}FF"j  
American Stock Exchange 美国证券交易所 GEJEh
wO;H  
amortization 摊销 x8L$T(^  
amount due from banks 存放银行同业的款项 N_#QS}H  
amount due from banks abroad 存放海外银行同业的款项 {rp5qgVE<  
amount due from holding companies 控股公司欠款 ZHQa}C+  
amount due from local banks 存放本港银行同业的款项 ZbS*zKEW  
amount due to banks 银行同业的存款 GR@jn]50  
amount due to banks abroad 海外银行同业的存款 & ,KxE(C  
amount due to holding companies 控股公司存款 wWaO"N]  
amount due to local banks 本港银行同业的存款 (_2;}eg  
amount due to outport banks 外埠银行同业的存款 )_$F/ug  
amount for note issue 发行纸币的款额 v;!f  
amount of bond 担保契据的款额 ?OW!zE:  
amount of consideration 代价款额 _0Mt*]L }  
amount of contribution 供款数额 ^SdorPOq&  
amount of indebtedness 负债款额 ==$>M d  
amount of principal of the loan 贷款本金额 Yh=/?&*  
amount of rates chargeable 应征差饷数额 tvh)N{j  
amount of share capital 股本额 ~_XJ v  
amount of sums assured 承保款额 Q]9g  
amount of variation 变动幅度 +mc0:e{WF  
amount of vote 拨款数额 Tnw0S8M  
amount payable 应付款额 Y!M&8;>  
amount receivable 应收款额 D;~c`G "f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _*(n2'2B  
analysis 分析 'IR
2H{Q  
ancillary risk 附属风险 s@Q, wa(  
annual account 周年帐目；周年帐目报表；年度决算；年结 gpo+-NnG  
annual accounting date 年结日期 &y164xn'h  
annual allowance 每年免税额；年积金；年度津贴；年津 :BIgrz"Jz  
annual balance 年度余额 {+n0t1  
annual disposable income 每年可动用收入
Oy>V/  
annual estimates 周年预算 F\
Qukn
 
annual fee 年费 Hchh2  
annual general meeting 周年大会 hj~nLgpN  
annual growth rate 年增率；每年增长率 )FF3|dZ";K  
annual long-term supplement 长期个案每年补助金 *)+K+J  
annual pensionable emolument 可供计算退休金的年薪 ;cye 'E  
annual report 年报 jHP6d =  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C(t>ZR  
annual return 周年报表；周年申报表；每年报税表格 DOk(5gR  
Annual Return Rules 《周年报表规则》 3%"r%:fQB/  
annual review of consumer prices 每年消费物价回顾 Lm-
yTMNPn  
annual roll-forward basis 逐年延展方式 6k|^Cs6~z  
annual salary 年薪 OPYl#3I  
annual statement 年度报表；年度决算表 U{^~X_?  
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 G)vq+L5%  
annuitant 年金受益人 p5 !B  
annuity 年金 H<gC{:S  
annuity contract 年金合约 Stw%OP@?  
annuity on human life 人寿年金 38I.1p9  
antecedent debt 先前的债项 #osP"~{   
ante-dated cheque 倒填日期支票 ~Ogtgr  
anticipated expenditure 预期开支 tH7@oV;  
anticipated net profit 预期纯利 x/Nh9hh"  
anticipated revenue 预期收入 ]\fXy?2  
anti-inflation measure 反通货膨胀措施 mBp3_E.t  
anti-inflationary stance 反通货膨胀立场 i4',d#  
apparent deficit 表面赤字 nUgZ]ag=G  
apparent financial solvency 表面偿债能力 'G6M:IXno  
apparent partner 表面合伙人 f&z@J,_=  
application for personal assessment 个人入息课税申请书 fR:BF
47  
application of fund 资金应用  k|Xxr  
application to release as liquidator and to destruct the books of accounts and documents Myal3UF  
申请免除清盘人职务及毁灭帐簿与文件 Y,?!"  
appointed actuary 委任精算师 ;q8tOvQ  
appointed auditor 委任核数师；委任审计师 PT`];C(he  
appointed trustee 委任的受托人 {iz,iv/U  
appointer 委任人 Aqc Cb[1r  
apportioned pro rata 按比例分摊 ~v /NG  
apportionment 分配；分摊 xaM? B7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S:\a&+og  
apportionment formula 分摊方程式 u$3wdZ2&m  
apportionment of estate duty 遗产税的分摊 B4/0t:
^I  
appraisal 估价；评估 "*ot:;I  
appreciable growth 可观增长 .e^AS~4pl  
appreciable impact 显着影响 T)!$-qdz/  
appreciable increase 可观增长 $& 0hpg  
appreciation 增值；升值 R(i2TAaaU  
appreciation against other currencies 相对其他货币升值 qtqTLl@u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Vy+%sG q"  
appreciation tax 增值税 
e:h(,  
appropriation 拨款；拨用；拨付 (|{bZ
W}  
appropriation account 拨款帐目 rh8.kW-K_  
Appropriation Bill 拨款法案 L\:f#b~W  
appropriation-in-aid system 补助拨款办法 c
`hj^t  
approved assets 核准资产 ?8j#gYx2  
approved basket stock 认可一篮子证券 o(2tRDT\_b  
approved budget 核准预算 kLr6j-X  
approved charitable donation 认可慈善捐款 8Wa&&YTB  
approved charitable institution 认可慈善机构 ?r`UBR+[  
approved currency 核准货币；认可货币 .U66Uet>RX  
approved estimates 核准预算 P,(Tu.EPk  
approved estimates of expenditure 核准开支预算 /7bIE!Cn  
approved overseas insurer 核准海外保险人 Z[(V0/[]  
approved overseas trust company 核准海外信托公司 RpAtd^I  
approved pooled investment fund 核准汇集投资基金 ;}=4z^^5  
approved provident fund scheme 认可公积金计划 CdTyUl  
approved provision 核准拨款 LC!ZeW35  
approved redeemable share 核准可赎回股份 #ny&bJj  
approved regional stock 认可地区性证券 M"E ]r=1  
approved retirement scheme 认可退休金计划 *zf@J'  
approved subordinated loan 核准附属贷款 AADvk_R  
arbitrage 套戥；套汇；套利 L$ nFRl&  
arbitrageur 套戥者；套汇者 vPVA^UPNV  
arbitrary amount 临时款项 97$1na3gq  
arrangement 措施；安排；协定 S`!MoIMsD  
arrears 欠款 !'-|]xx(  
arrears of pay 欠付薪酬 7\BGeI  
arrears of revenue 逾期未收税款；逾期未收的帐项 D92#&,KD  
articles of association 组织章程；组织细则；组织章程细则 >=|;2*9v  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |;L%hIR[  
ascertainment of profit 确定利润 5`ma#_zk|f  
"Asia Clear" “亚洲结算系统” X(b"b:j'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -rEg(@S %  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 L@b8,  
Asian Development Fund [ADF] 亚洲发展基金 Rwy<#9R[x  
Asian dollar bond 亚洲美元债券 *-!&5~o/U  
Asian dollar market 亚洲美元市场 oNgu-&  
Asian dollar rate 亚洲美元利率 . PzlhTL7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .ZK|%VGW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 { .z6J)?J2  
asked price 沽盘；喊价；索价；卖方报价 I+) Acy;  
assessable income 应评税入息 >3S^9{d  
assessable loss 应评税亏损 wYf9&}k\4  
assessable profit 应评税利润 G1Qc\mp  
assessable value 应评税值 zLG5m]G4D  
assessed profit 估定利润 x?ajTzMv  
assessed value 经评估价值 'xO^2m+N;  
assessment 评税；评定；估价；评税单 ]-6=+\]   
assessment number 评税编号；估价编号 +OUYQMmM  
assessment of additional tax 补加税评税 ,{@,dw`lUz  
assessment of performance 业绩评估；实绩评价 PV2cZ/  
Assessor 评税主任 va(ZGGS]N  
asset price bubbles 资产价格泡沫 MTKd:.J6  
asset-backed securities 具资产保证的证券 Ax#$z  
assets accretion 资产增值 NFc@Kz<H  
assets and liabilities 资产与负债 %"R|tlG  
assets betterment statement 资产递增表；资产改进表 #j_<iy  
assets lending 实物放款；有抵押贷款 +^St"GWY  
assets of the company passing on the death 死者去世时转移的公司资产 w$JG:y#  
assets pledged as security for liabilities 用作负债抵押的资产 ))M; .b.D  
assets portfolio 资产投资组合 !l7eB@O  
assets price 资产价格 _084GK9{W  
assets quality 资产质素 !MOgM  
assets realization 资产变现 3^>D |  
assets refinancing arrangement 资产再集资安排 NqsIMCl  
assets securitization 资产证券化 Kvu0Av-7  
assets situated outside Hong Kong 在香港以外地方的资产 7Y:~'&U|  
assets stripping 削减资产；拆卖资产 oGzZ.K3 A  
assets value 资产值 ")l_>y?  
assignee 承让人 UB3b  
assignment 转让；转让书；转让契 U]!
D=+  
assignment of interest 权益转让 t83n`LC  
assignment of letters patent and trade mark 专利证书及商标转让 wIW]uo/=  
assignment of property 物业转让；物业转让书 E(i<3U"4h[  
assignment right 转让权 /f!CX|U  
assignor 转让人 @"*8nV#  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 : "[dr~.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @"jV^2oY1  
associate member 附属会员 XYbc1+C  
associated body corporate 相联法人团体 _)q,:g~fu  
associated company 相联公司；联属公司 giy4<   
associated corporation 相联法团 [u_-x3`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fP41B  
公认会计师公会〔英国〕 ZJotg*I  
Association of Futures Exchange Brokers 香港期货经纪协会 8ODrW!o  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Qrt[MJ+#  
association of underwriters 承保人组织 +L4_]  
assumption of control 接管 I'URPj:t  
assurance 担保；保险；转易；转易书 -[kbHrl&  
assurance of interest 权益的转易 kaxAIk8l  
at 19XX price 按一九ＸＸ年价格计算 kan?2x  
at a discount 按赔价计算；按贴水价格计算；打折扣 !]tZE%?  
at a premium 按溢价计算；按升水价格计算 %N!2 _uk5  
at call 通知付款；按通知 wo;`D  
at constant market price 按固定市价计算 @u.
/VK  
at constant price 按固定价格计算 8$fiq}a  
at cost 按成本计算 qMAH~P0u  
at current market price 按当时市价计算；按现时市价计算 ;c5Q"  
at current price 按当时价格计算；按现时价格计算 "{0 o"k  
at factor cost 按要素成本计算；按生产要素成本计算 p[*NekE6-  
at money-of-the-day price 按付款当日价格计算 +tz^ &(  
at or better 按指定或较佳价位〔买卖指令〕 DkP%1Crdr  
at par 按面值计算；平价 1mw<$'pm0  
at sight 见票即付 lY5a=mwHU  
at the close 按收市盘 $7{V+>  
at the opening 按开市盘 zWxKp;.  
attestation 见证；见证条款 XgUvgJ  
at-the-money option 平价期权 s)
q;{wz  
attorney 受权人；受托代表人 LPgP;%ohO/  
attornment 新拥有人承认书 Lh~Ym<CeN  
attributable profit 可归属利润 b {e nD  
attributable share value 可归属股份价值 8=^o2&  
Auckland Stock Exchange 奥克兰证券交易所 MtAD&+3$  
auction 拍卖 jI$}\*g  
auctioneer 拍卖商 A*ImruV  
audit 审计；核数 f Q.ea#xh^  
Audit Commission 审计署 u 89u#gCAC  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CqVh9M.ah  
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〕 gIR{!'  
audit review 帐目审查 6aG/=fq  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 oI9Jp`  
audited account 审计帐目；经审计的帐目 i)V-q9\  
audited annual account 经审计的周年帐目 p<*\f  
audited balance sheet 经审计的资产负债表 <tZPS`c'_  
auditor 核数师；核数主任；审计师 1MdVWFKXV  
auditor's certificate 核数师证明书；审计师证明书 B9;-Blh  
auditor's report 核数师报告；审计师报告 DiF=<} >x  
Aussie bond 澳元债券 8S
1%;@c  
austerity budget 紧缩预算 %gB 0\C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Z']D8>d  
Australia All Ordinaries Index 澳洲所有普通股票指数 a_5`9BL  
Australian Dollar [AUD] 澳元 XJ;kyEx3=O  
Australian Options Market 澳大利亚期权市场 euHX7  
Australian Securities Commission 澳洲证券事务监察委员会 h5
Y3 v  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 FAAqdK0  
Australian Stock Exchange 澳大利亚证券交易所 6Cut[*lj^  
Austrian Schilling [ATS] 奥地利先令 I(r^q"  
authentication 认证；鉴证 3\6UH  
authority to purchase 委托购买证；委购书 T!o 4k  
authorization 认可；核准；授权；授权书 rt5UT~  
authorization by direction 指示授权 rm*Jo|eH`  
authorization by instruction 指令授权 G0Wzx)3]  
authorization by warrant 令状授权 _p vL b  
authorization of unit trust 单位信托的认可 EJYfk?(B  
authorized agent 指定代理人 xq',pzN  
authorized capital 法定资本 S2)rkX
$  
authorized clerk 出市员 )J+vmY~&  
authorized dealer 认可交易商 iq`y  
authorized financial institution 认可财务机构 zzfwI@4  
authorized fund 认可基金 f<ABs4w  
authorized fund house 获授权的基金公司；认可基金公司 /ve8);cH\  
authorized institution 认可机构 fG O.wb  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 B[F,D  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =)C}u6  
authorized insurer 获授权保险人；获认可承保人 3`4g*wO  
authorized investment 特准投资项目 }et^'BkA(  
authorized person 获授权人 v/f&rK*>  
authorized representative 获授权代表 d[z+/L  
authorized share capital 法定股本 T"-HBwl  
automated quotation system 自动报价系统 +x$;T*0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] x
Kz^J SF  
自动交易系统〔香港期货交易所有限公司〕 ^ MkT">  
automatic adjustment mechanism 自动调整机制 6.|f iQs]  
automatic adjustment system 自动调整系统
"V:B-q  
Automatic Clearing House 自动票据交换所 "(ehf|%>%  
automatic exchange rates accumulation system 自动化汇率累集系统 }' `2C$  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w}pFa76rm  
automatic teller machine [ATM] 自动柜员机 6/9 A'!4C  
autopay 自动转帐 aX6.XHWbDf  
available assets 可用资产 4RsV\Y{FN  
available fiscal reserve 现存财政储备 +ib72j%A  
available profit 可用利润 <#ujm fD  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 bh:;ovH  
average 平均；平均数；海损 0q"&AxNsP  
average basic salary 平均基本薪金 Dq+rEt  
average consumer expenditure 平均消费开支；一般消费开支 67 >*AL  
average cost 平均成本 `':$PUz,g  
average cost of land production 增辟土地平均成本 pU)wxv[~  
average daily turnover 平均每日成交额 ]>K%,}PS  
average daily wage rate 平均每日工资率 7,ODh-?ez  
average expenditure pattern 平均开支模式 tsq]QTA*  
average growth rate 平均增长率 ^<xpp.eY  
average net fixed assets 固定资产平均净值 72} MspzUt  
average of relatives 相对价格平均数 [Z0&`qz  
average price 平均价格 yB(^t`)}N  
average propensity to consume 平均消费倾向；一般消费倾向 oQ@X}6B%S  
average propensity to save 平均储蓄倾向；一般储蓄倾向 q%#dx4z&  
average rate 平均率 KcP86H52I  
average revenue 平均收入；平均收益 S'vi +_  
average stock 平均库存；平均存货 nn$,|/  
average yearly rent 平均年租 <pRb#G"  
avoidance of double taxation 避免双重课税 J\XYUs  
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 ]~CGzV  
^3IO.`|  
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