一些有用的会计术语(也不知道发的地方对不对)A

A: hGpv2>M  
A share Ａ股；甲类股份 X 1 57$  
abatement of tax 减税；减扣免税额 }=c85f~i  
ABN AMRO Bank N.V. 荷兰银行 Tg!m`9s+  
above-the-line expenditure 线上项目支出；经常预算支出 C74a(Bk}H  
above-the-line receipt 线上项目收入；经常预算收入 wF((  
ABSA Asia Limited 南非联合亚洲有限公司 ns6(cJ^a  
absolute change 绝对数值变更 0lhVqy}:}o  
absolute expenditure 实际开支 D$t k<{)oB  
absolute guideline figure 绝对准则数字 6I@h9uIsze  
absolute interest 绝对权益 nBk)WX&[K  
absolute order of discharge 绝对破产解除令 15o9 .   
absolute profit margin 绝对利润幅度 'Lu__NfN  
absolute value 实值；绝对值 .l.a(_R  
absolutely vested interest 绝对既得权益 1t)il^p4[;  
absorbed cost 已吸收成本；已分摊成本 Na:w]r:y  
absorption 吸收；分摊；合并 Lhqz\o  
absorption rate 吸收率；摊配率；分摊率 T}8Y6N<\m  
ACB Finance Limited 亚洲商业财务有限公司 <J^MCqp!v  
acceptable form of reciprocity 合理的互惠条件 xg3:}LQ  
acceptable rate 适当利率；适当汇率 6I%5Q4Ll  
acceptance agreement 承兑协议 {{QELfH2  
acceptance for honour 参加承兑 oH_;4QU4y  
acceptor 承兑人；接受人；受票人 !QvZ<5(  
acceptor for honour 参加承兑人 .ev?"!Vpp9  
accident insurance 意外保险 gP;&e:/3  
Accident Insurance Association of Hong Kong 香港意外保险公会 K*~0"F>"0
 
accident insurance scheme 意外保险计划 ZzSz%z_sE  
accident year basis 意外年度基准 \--8lH -K  
accommodation 通融；贷款 'IwNTM  
accommodation bill 通融票据；空头票据 s,]z[qB#$  
accommodation party 汇票代发人 #`)(e JF  
account balance 帐户余额；帐户结余 Le\?+h42>  
account book 帐簿 ,^2>k3=  
account collected in advance 预收款项 ,%M$0poKM  
account current book 往来帐簿 JU)dr4S?  
account of after-acquired property 事后取得的财产报告 G|!on<l&  
account of defaulter 拖欠帐目 hpD!2 K3>  
account payable 应付帐款 ?!` /m|"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Sy0$z39  
account receivable 应收帐款 eQ]~dA8>  
account receivable report 应收帐款报表 ivN&HAxI@  
account statement 结单；帐单；会计财务报表 $w`=z<2yo1  
account title 帐户名称；会计科目 Y2~nBb  
accountant's report 会计师报告
rR(X9i  
Accountant's Report Rules 会计师报告规则 QC}CRkp  
accounting and auditing procedure 会计与审计程序；会计与核数程序 uFinv2Z'  
Accounting Arrangements 《会计安排》 !WQ-=0cm  
accounting basis 会计基础 DK:o]~n  
accounting by Official Receiver 破产管理署署长呈交的帐目 [q8 P~l  
Accounting Circular 《会计通告》 -C(crn  
accounting class 会计类别 K3#@SYj  
accounting date 记帐日期；会计结算日期 Yfzl%wc  
accounting for money 款项核算 n<z[J=I  
Accounting Officer 会计主任 j~[z2tV  
accounting period 会计报告期；会计期 l*d(;AR  
accounting policy 会计政策；会计方针 CTq&-l:f  
accounting practice 会计惯例 pL/DZ|S3  
accounting principle 会计准则 r{L> F]Tw  
accounting record 会计记录 E/|To  
accounting report 会计报告 jtW!"TOY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z8K?  
Accounting Society of China 中国会计学会 8 Hg+H=?  
accounting statement 会计报表 F%@aB<Nu  
accounting system 会计制度；会计系统 b*c*r dTx  
accounting transaction 会计事项；帐务交易 gd`!tRcNY  
accounting treatment 会计处理 P-yjN  
accounting year 会计年度 QI'Oz{vE  
accretion 增值；添加 `ZyI!"  
accrual 应计项目；应累算数目 OR~8sU  
accrual basis 应计制；权责发生制 !>..Q)z  
accrual basis accounting 应计制会计；权责发生制会计 s(/;U2"e  
accrue 应累算；应计 FKDk+ojw  
accrued benefit 应累算利益 YNKHN2E8  
accrued charges 应计费用 Czs8!S  
accrued cumulative preference share dividend 应累算的累积优先股股息 {?}E^5Z*g  
accrued expenses 应累算费用 IP xiV]c  
accrued interest payable 应付利息；应计未付利息 .WA-&b_  
accrued interest receivable 应收利息；应计未收利息 `ZYoA t]C~  
accrued right 累算权益 g+vv
a"  
accruing profit 应累算的利润 4xjPiHd<  
accumulated fiscal reserve 累积财政储备 G|!Tj X7s  
accumulated profit 累积利润；滚存溢利 fI?>+I5  
accumulated reserve 累积储备 ayR-\mZ  
accumulation of surplus income 累积收益盈余 GfoLae  
acquired assets 既得资产 snE8 K}4  
acquisition 收购；购置；取得 t5\-v_mG=&  
acquisition cost 购置成本 s~ a"4~f  
acquisition expenses 购置费用 &Cr:6W@A  
acquisition of 100% interest 收购全部股权 X( \AB  
acquisition of control 取得控制权 ,<(}|go  
acquisition of fixed assets 购置固定资产 V_:1EBzz  
acquisition of shell “买壳” 6m*QX+  
acquisition price 收购价 AYqX
|  
act of God 天灾 tqE6>"jD  
acting partner 执事合伙人 h\fjBDU^  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1H? u Qy  
active partner 积极参与的合伙人 +rd|A|hRq  
active trading 交投活跃 AifWf2$S  
actual circulation 实际流通 4Tb #fH%  
actual cost 实际成本 6tgt>\y  
actual expenditure 实际开支；实际支出 KrgFKRgGj  
actual income 实际入息；实际收入；实际收益 O,{6*[)@  
actual market 现货市场 &#{Z(h.de  
actual price 现货价；实际价格 g
X@HO|.t  
actual profit 实际利润 \=VtHu92=  
actual quotation 实盘；实际价位；实际报价 1g
L2ia  
actual year basis 按实际年度计算 S'Q@ScJ  
actuals 实货 eBZXI)pPh  
actuarial investigation 精算调查 (9''MlGd%  
actuarial principle 精算原则 DU0zez I9  
actuarial report 精算师报告 Si2k"<5U  
Actuarial Society of Hong Kong 香港精算学会 d[@X%  
actuarial valuation 精算师估值 >K_(J/&p  
actuary 精算师 |7'df&CA  
ad referendum agreement 暂定协议；有待覆核的协定 CpUkCgg  
ad valorem duty 从价税；按值征税 \:%(q/v"X  
ad valorem duty system 从价税制 lHN5Dr  
ad valorem fee 从价费 DrKP%BnS  
ad valorem tariff 从价关税 LM:vsG  
additional allowance 额外免税额 >:74%D0UF  
additional amount for unexpired risk 未过期风险的额外款额 gh/EU/~d  
additional assessable profit 补加应评税利润 |^&b8  
additional assessment 补加评税 ity & v9  
additional commitment 额外承担 f(>p=%=O  
additional commitment vote 额外承担拨款 x,=&JtKVc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ep9nsX*   
additional dependent parent allowance 供养父母额外免税额 $SlIr<'*"  
additional provision 额外拨款 H4WP~(__  
additional stamp duty 附加印花税 7x"
R3  
additional tax 补加税罚款；补加税款 xT3BHnQ(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3@etRd;]Kr  
adjudged bankrupt 被裁定破产 R5N%e%[  
adjudicated bankrupt 裁定破产人 VACQ+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t|w_i-&b,  
adjudication of bankruptcy 裁定破产；宣告破产 iOd&BB6  
adjudication of insolvency 裁定无力偿还债务 @x*c1%wg  
adjusted actual 经调整的实数；调整后的实数 lEH
65;Nh*  
adjusted current assets 经调整的流动资产；调整后的流动资产 rMdt:`  
adjusted figure 经调整的数字；调整后的数额 $njUXSQ;  
adjusted liabilities 经调整的负债；调整后的负债 AHD=<7Rs  
adjusted loss 经调整的亏损；调整后的亏损 Tm~" IB*  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 A!od9W6  
adjusted profit 经调整的利润；调整后的利润 \{Y 7FC~  
adjusted surplus 经调整的盈余额；调整后的盈余额 rJ`!:f  
adjusted value 经调整的价值；调整后的价值 J?*1*h   
adjustment 调整；修订；理算〔保险〕 Gw}%{=D9  
adjustment centre 调剂中心 F6|TP.VY_.  
adjustment lag 调整过程的时间差距；调整时差 :vmH]{R  
adjustment mechanism 调整机制 !S$:*5=&  
adjustment of loss 亏损调整 $h+1u$po  
adjustment process 调整过程；调整程序 e),q0%5  
adjustment range 调整幅度 Q1U\D  
administered exchange rate 受管制汇率 2]z8:a  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 bZ dNi
bN  
administration expenses 行政费用 {kA0z2Fe
 
administration fee 手续费；行政费 W\>fh&!)  
administration in bankruptcy 破产管理 k9<;woOBO  
administration order 遗产管理令 .iYJr;9`d  
administrator 管理人；遗产管理人 }fp-pe69z  
administrator of the estate 遗产管理人 KN^=i5K+Y  
admission of debt 债项承认书 6Pz4\uE=  
admission of proof 接纳债权证明 B al`y  
advance 放贷款项；垫付款项；预支款项；预付款项 ?qmRbDI  
advance account 暂支帐目；预付款帐户 =J18eH!]  
advance compensation 预付补偿金 6gL#C&  
advance from shareholder 股东垫款 h\$$JeSV]  
advance pending reimbursement 预支以待日后付还 MR;1 2*p  
advanced economy 先进经济体系 x,'(5*  
advancement 预付；预付财产 ;dkYf24  
advances warrant 垫款令 $POu\TO  
advancing 贷出 9>=;FY  
adverse balance 逆差 uFX#`^r`  
adverse exchange 逆汇 >f|||H}Snw  
advertisement addressed to shareholders 在报章刊登的致股东通告 Yz'K]M_Dq  
advice for collection 托收通知书 kI,yU}<Fq  
advice of drawing 提款通知书；汇票通知书 ;o 6lf_  
advice of payment 付款通知 t=BUN  
Advisory Committee [Securities and Futures Commission] U#0Q)  
谘询委员会〔证券及期货事务监察委员会〕 E:,/!9n  
Advisory Committee on Diversification 经济多元化谘询委员会 y;4OY  
affidavit 誓章；遗产申报誓章 _F4Ii-6  
affidavit of no receipt 述明无收款的誓章 R6 y#S&]x  
affiliate 联号；联营公司；附属公司 ZFiee|,q  
affiliated company 附属公司；联号；联营公司 fZ6MSAh  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t*=CZE-  
affordability 负担能力 M f}~{+  
African Development Bank [AfDB] 非洲开发银行 5^}\4.eXo  
after-acquired property 事后取得的财产 /{EP*,/*  
after-hours dealing 市后交易 ,bZL C  
after-tax profit 税后盈利；税后利润；税后溢利 aEBu *`-j  
agency agreement 代理协议 UBv
,=v  
agency expenses 代理机构的开支 1Rt33\1J0  
agency fee 代理费 cF\;_0u  
Agency Law 《代理法》 L\37xJo  
agent 代理人；承销人 l94b^W}1)W  
agent of company 公司代理人 u^^vB\"^  
agent's fee 代理人费；经纪费 ISzqEi  
aggregate 总计；总数；总体数字 5A,K6f@:g  
aggregate amount 总款额；总额 
`A,-@`p  
aggregate assets and liabilities 总体资产与负债 ,A9]CQ  
aggregate at constant price 按固定价格计算的总体数字 pg6cF  
aggregate demand 总需求 _Ym]Mj' ln  
aggregate gross position 总持仓量 D+#E-8  
aggregate limit 总限额 gK+4C  
aggregate of salaries tax 合计薪俸税 rExnxQ<e  
aggregate performance 总体表现；总体业绩 _H9 MwJ  
aggregate supply 总体供应 ~]nRV *^  
aggregate surplus 总盈余 3(``#7  
aggregate total 整体总额 <NHH
^M\N  
aggregate value 总值；合计价值 Vk`h2BV  
aggregated basis 合计基准 H(H<z,$}T  
aggregated net chargeable income 合计应课税入息实额 S\^Pha q  
aggregation 合并计算；合计；总和 i9rN9Mq?O  
aggregation of incomes of husband and wife 夫妇入息合并计算 \Yy$MLs  
aggregation of property 财产的总和 @Rg/~\K  
agio 差价；贴水 Ah1]Y}sy  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 n"$jG:AQJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment BfXgh'Z~  
《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》 {5A2&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "N;`1ce  
《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》 T!uM+6|Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f@6QvkIa  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \h+
AXs<j  
agreement for a settlement 授产协议 GmK^}=frj  
agreement for assignment 转让协议 }?lrU.@zg  
agreement for sale 售卖协议；买卖协议 9U7nKJ+iby  
agreement for sale and purchase 买卖协议 C=-=_>Q,L<  
agreement for the payment of interest 支付利息协议 2L!u1  
agreement for the repayment of money 还款协议 3Nl <p"=  
agreement of reinsurance 再保险协议 evenq$ H  
Agricultural Bank of China 中国农业银行 "WlZ)wyF%  
air passenger departure tax 飞机乘客离境税 4d"r^y'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 N>Xo_-QCY  
airport tax 机场税 65L6:}#  
alcohol duty 酒精税 /{Is0+)  
alienation 让与；让渡；转让 MlcR"gl*  
alimony 生活费；赡养费 Y&`=jDI  
All Ordinaries Index [AOI] 所有普通股指数 ky8_UnaO  
all risks 全险；综合险 vjLJinJ/  
All Sales Record for Stock Market 《股票市场成交报告》 iyN:%ofh  
Allied Capital Resources Limited 新联财务有限公司 8."]//V  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,y1PbA0m  
allocation letter 拨款信件 +\x,HsUc"  
allocation of fund 分配款项；预留款项 Gw=B:kGk  
allocation of profit 利润分配；溢利分配 3s5z UT;  
allocation warrant 拨款令 rUwZMli  
allotment 分配；配股 w2Us!<x  
allotment notice 股份配售通知；配股通知 V4hiGO[  
allotment of shares 股份分配 H[m:0eF'5  
allowable 可获宽免；免税的 {SOr#{1z*  
allowable business loss 可扣除的营业亏损 H-WJp<_  
allowable expenses 可扣税的支出 XND|h#i8  
allowance 免税额；津贴；备抵；准备金 vGvf<ra;H  
allowance for debts 债项的免税额 s kvGU(G}  
allowance for depreciation by wear and tear 耗损折旧免税额 Hfv7LM  
allowance for funeral expenses 殡殓费的免税额 Ac96 [  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '>NCMB{*  
allowance for repairs and outgoings 修葺及支出方面的免税额 v5/~-uRL%  
allowance to debtor 给债务人的津贴 )}g(b=  
alteration of capital 资本更改 yZ @"\Z!  
alternate trustee 候补受托人 Ut*`:]la  
amalgamation 合并 =FlDb 5t{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QaS1
Dh  
ambit of charges 征税范围；收费范围 dFRsm0T  
amended valuation 经修订的估值 mGtdO/C#B  
American Commodities Exchange 美国商品交易所 VQ"hUX8  
American Express Bank Limited 美国运通银行 s0\X ^  
American Stock Exchange 美国证券交易所 %!]@J[*1  
amortization 摊销 G"klu  
amount due from banks 存放银行同业的款项 6rh5h:  
amount due from banks abroad 存放海外银行同业的款项 @u.58H& }R  
amount due from holding companies 控股公司欠款 !4]TXH0f  
amount due from local banks 存放本港银行同业的款项 oin$-i|Xp!  
amount due to banks 银行同业的存款 ;}7Rjl#  
amount due to banks abroad 海外银行同业的存款 |pm7_[  
amount due to holding companies 控股公司存款 Bs13^^hu
 
amount due to local banks 本港银行同业的存款 ?*2CpM&l  
amount due to outport banks 外埠银行同业的存款 ccNd'2P  
amount for note issue 发行纸币的款额 M.Y~1c4f  
amount of bond 担保契据的款额 ={_C&57N1  
amount of consideration 代价款额 00'%EYO  
amount of contribution 供款数额 -jW.TT h]  
amount of indebtedness 负债款额 s&A} h  
amount of principal of the loan 贷款本金额 3Iua*#<m,  
amount of rates chargeable 应征差饷数额 %9w::hav  
amount of share capital 股本额 rk&IlAE  
amount of sums assured 承保款额 
0QFS
 
amount of variation 变动幅度 "*($cQ$v  
amount of vote 拨款数额 p%#<D9S  
amount payable 应付款额 s2tey
m,uG  
amount receivable 应收款额 1j
CLO}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %+f>2U4I  
analysis 分析 PjZvQ\Z  
ancillary risk 附属风险 vBRQp&Yw
X  
annual account 周年帐目；周年帐目报表；年度决算；年结 T3~k>"W  
annual accounting date 年结日期 |h-QP#]/  
annual allowance 每年免税额；年积金；年度津贴；年津 N2B|SO''  
annual balance 年度余额 ao%NK<Lt  
annual disposable income 每年可动用收入 ?: N@!jeJ  
annual estimates 周年预算 JX-' mV`  
annual fee 年费 AB=daie  
annual general meeting 周年大会 H#NCi~M>3  
annual growth rate 年增率；每年增长率 .>CPRVuVI  
annual long-term supplement 长期个案每年补助金 Lilr0|U+  
annual pensionable emolument 可供计算退休金的年薪 !HrKXy0{  
annual report 年报 lU
@]@_<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pczug-nB  
annual return 周年报表；周年申报表；每年报税表格 >CrA;\
l  
Annual Return Rules 《周年报表规则》 K17j$o^6KK  
annual review of consumer prices 每年消费物价回顾 1|RANy  
annual roll-forward basis 逐年延展方式 Y-pzy']4  
annual salary 年薪 \!>3SKs(e  
annual statement 年度报表；年度决算表 kB3H="3[[  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Q
7  
annuitant 年金受益人 [ad@*KFxy3  
annuity 年金 Z8zmHc"IH  
annuity contract 年金合约 IzsphBI  
annuity on human life 人寿年金 Ai:BEPKe  
antecedent debt 先前的债项 18~>ZR  
ante-dated cheque 倒填日期支票 xgbJ2Mh  
anticipated expenditure 预期开支 mk1bcK9  
anticipated net profit 预期纯利 xGu r  
anticipated revenue 预期收入 QcgRAo+u  
anti-inflation measure 反通货膨胀措施 b@rVo;  
anti-inflationary stance 反通货膨胀立场 WfWN(:dF  
apparent deficit 表面赤字 Rec6c&5_  
apparent financial solvency 表面偿债能力 ?kWC}k{  
apparent partner 表面合伙人 m5L-67[sB  
application for personal assessment 个人入息课税申请书 =x!2Ak/)  
application of fund 资金应用 f%Ns[S~r  
application to release as liquidator and to destruct the books of accounts and documents %`O
J.:k  
申请免除清盘人职务及毁灭帐簿与文件 d`P7}*;`  
appointed actuary 委任精算师 *FC=X)_&W  
appointed auditor 委任核数师；委任审计师 )Gj8X}DM  
appointed trustee 委任的受托人 =+ytTQc*ot  
appointer 委任人 /`f^Y>4gD  
apportioned pro rata 按比例分摊 |<#{"'/=  
apportionment 分配；分摊 |zR8rqBX;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l;JA8o\x  
apportionment formula 分摊方程式 3{""58  
apportionment of estate duty 遗产税的分摊 33#0J$j7  
appraisal 估价；评估 e<
=cdze  
appreciable growth 可观增长 'SCidN(n  
appreciable impact 显着影响 vV[eWd.o6M  
appreciable increase 可观增长 K<pV  
appreciation 增值；升值 ;u;#g  
appreciation against other currencies 相对其他货币升值 N$h{Yvbn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R#2t)y  
appreciation tax 增值税 j<u@j+V  
appropriation 拨款；拨用；拨付 ~MS\  
appropriation account 拨款帐目  '`eO\huf  
Appropriation Bill 拨款法案 Yj)#k)x  
appropriation-in-aid system 补助拨款办法 4G$|Rx[{,  
approved assets 核准资产 ]<H&+ &!  
approved basket stock 认可一篮子证券 ZkAU17f  
approved budget 核准预算 b+@JY2dvj  
approved charitable donation 认可慈善捐款 _{r=.W+w  
approved charitable institution 认可慈善机构 %K\?E98M  
approved currency 核准货币；认可货币 6xWe=QGE  
approved estimates 核准预算 +)j$|x~(A  
approved estimates of expenditure 核准开支预算 >iD )eB  
approved overseas insurer 核准海外保险人 u#Z#)3P  
approved overseas trust company 核准海外信托公司 --HF8_8;'  
approved pooled investment fund 核准汇集投资基金 1jy9lP=  
approved provident fund scheme 认可公积金计划 _h X]%  
approved provision 核准拨款 /h*>P:i].  
approved redeemable share 核准可赎回股份 5D_fXfx_|  
approved regional stock 认可地区性证券 g{8,Wx,,  
approved retirement scheme 认可退休金计划 sYjpU  
approved subordinated loan 核准附属贷款  :@%4  
arbitrage 套戥；套汇；套利 tcLnN:  
arbitrageur 套戥者；套汇者 3jlh}t>$l  
arbitrary amount 临时款项 |`lzfe  
arrangement 措施；安排；协定 IG|X!l  
arrears 欠款 <FWF<r3F  
arrears of pay 欠付薪酬 4F{)i  
arrears of revenue 逾期未收税款；逾期未收的帐项 EX?MA6U  
articles of association 组织章程；组织细则；组织章程细则 o'W5|Gy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qW!]co  
ascertainment of profit 确定利润 0
JlZs
]  
"Asia Clear" “亚洲结算系统” y($%;l   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 po$ /7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 dl~%MWAVb  
Asian Development Fund [ADF] 亚洲发展基金 AgFVv5  
Asian dollar bond 亚洲美元债券 <5NF;  
Asian dollar market 亚洲美元市场 %n h
m  
Asian dollar rate 亚洲美元利率 q{t*34R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 f}1&HI8r  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 xZ4~Oo@@_'  
asked price 沽盘；喊价；索价；卖方报价 HYD"#m'TkB  
assessable income 应评税入息 qIY~dQ|  
assessable loss 应评税亏损 $OP7l>KZY  
assessable profit 应评税利润 NGOqy+Ty{f  
assessable value 应评税值 SQqD:{#g"  
assessed profit 估定利润 .h9l7 nZt  
assessed value 经评估价值 Q($Z%1S  
assessment 评税；评定；估价；评税单 J2j U4mR  
assessment number 评税编号；估价编号 df n9!h  
assessment of additional tax 补加税评税 P#fM:z@[  
assessment of performance 业绩评估；实绩评价 |b-]n"}c>  
Assessor 评税主任 L2, 1Kt7  
asset price bubbles 资产价格泡沫 k'#(1(xj  
asset-backed securities 具资产保证的证券 {%IExPJ  
assets accretion 资产增值 I_xXDr  
assets and liabilities 资产与负债 f|R"uW +  
assets betterment statement 资产递增表；资产改进表  b^p"|L  
assets lending 实物放款；有抵押贷款 `;>= '"O!\  
assets of the company passing on the death 死者去世时转移的公司资产 oiX+l5`pz  
assets pledged as security for liabilities 用作负债抵押的资产 nzmDA6d  
assets portfolio 资产投资组合 R1& [S/  
assets price 资产价格 ds&e|VSH;  
assets quality 资产质素 PJ2qfYsH=>  
assets realization 资产变现 $d
A-2e10  
assets refinancing arrangement 资产再集资安排 F$^
Su<w5l  
assets securitization 资产证券化 z,VD=Hnz  
assets situated outside Hong Kong 在香港以外地方的资产 u-tQ9ioKC  
assets stripping 削减资产；拆卖资产  +QE^\a  
assets value 资产值 ^b7GH9<&  
assignee 承让人 qA!]E^0*Ke  
assignment 转让；转让书；转让契 VMCLHpSfW  
assignment of interest 权益转让 q+[SbG&  
assignment of letters patent and trade mark 专利证书及商标转让 CYKr\DA  
assignment of property 物业转让；物业转让书 bk)g;+@  
assignment right 转让权 fwBRWr9  
assignor 转让人 ;q:jl~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ]ix!tb.Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >5j<4ShW  
associate member 附属会员 &[At`Nw71  
associated body corporate 相联法人团体 (XXheC  
associated company 相联公司；联属公司 2hee./F`  
associated corporation 相联法团 hAm`NJMSO  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gt/zpiKmV  
公认会计师公会〔英国〕 "3<da*D1  
Association of Futures Exchange Brokers 香港期货经纪协会 [p2H=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 j~FD{%4N  
association of underwriters 承保人组织 b
O&7-Z~:=  
assumption of control 接管 in(U:04  
assurance 担保；保险；转易；转易书  y2+p1  
assurance of interest 权益的转易 :Dd$i_3=  
at 19XX price 按一九ＸＸ年价格计算 r%e KFS  
at a discount 按赔价计算；按贴水价格计算；打折扣 TuW/N L|  
at a premium 按溢价计算；按升水价格计算 TO-nD>  
at call 通知付款；按通知 YFTjPBV  
at constant market price 按固定市价计算 >y}M.Mm  
at constant price 按固定价格计算 [2dn\z28  
at cost 按成本计算 JICawj:I  
at current market price 按当时市价计算；按现时市价计算 -_<}$9lz  
at current price 按当时价格计算；按现时价格计算 ru`U'  
at factor cost 按要素成本计算；按生产要素成本计算 _$p$")  
at money-of-the-day price 按付款当日价格计算 ?h0X,fl3  
at or better 按指定或较佳价位〔买卖指令〕 ^::E
ikpF%  
at par 按面值计算；平价 ?\#N9+{W  
at sight 见票即付 [j"9rO" +  
at the close 按收市盘 m] W5+  
at the opening 按开市盘 k64."*X  
attestation 见证；见证条款 5o/&T"]@  
at-the-money option 平价期权 &*s0\ 8  
attorney 受权人；受托代表人 kEO7PK/  
attornment 新拥有人承认书
`juLQH  
attributable profit 可归属利润 -!)xQvagD.  
attributable share value 可归属股份价值 ~Aq5XI%i  
Auckland Stock Exchange 奥克兰证券交易所 :d8W+|1u  
auction 拍卖 87WBM;$&s  
auctioneer 拍卖商 <jS~ WI@  
audit 审计；核数 E0/mSm"(T  
Audit Commission 审计署 nkv(~ej(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @VN&t:/l  
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〕 O8]'o*<]  
audit review 帐目审查 ?go:e#  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 j&UMjI9[  
audited account 审计帐目；经审计的帐目 TM8=U-A  
audited annual account 经审计的周年帐目 b7/AnSR~Jt  
audited balance sheet 经审计的资产负债表 nr)c!8  
auditor 核数师；核数主任；审计师 O,<IGO  
auditor's certificate 核数师证明书；审计师证明书 "v}pdUW  
auditor's report 核数师报告；审计师报告
KvQ,;A  
Aussie bond 澳元债券 \*\R1_+  
austerity budget 紧缩预算 ^VT1vu %03  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >\ u<&>i  
Australia All Ordinaries Index 澳洲所有普通股票指数 __@zTSVb  
Australian Dollar [AUD] 澳元 1 ^g t1o  
Australian Options Market 澳大利亚期权市场 E1&b#TE6O  
Australian Securities Commission 澳洲证券事务监察委员会 +Ug/rtK4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 81%8{yn!$"  
Australian Stock Exchange 澳大利亚证券交易所 B$KwkhMe  
Austrian Schilling [ATS] 奥地利先令 WhBpv(q}.  
authentication 认证；鉴证 WS2osBc  
authority to purchase 委托购买证；委购书 idRD![!UI  
authorization 认可；核准；授权；授权书 Sb".]>^  
authorization by direction 指示授权 f&4,?E;6%  
authorization by instruction 指令授权 /Jf~25
F  
authorization by warrant 令状授权 ^O^:$nXhYy  
authorization of unit trust 单位信托的认可 uE=$p)  
authorized agent 指定代理人
QFPfIb/  
authorized capital 法定资本 W/=|/-\]/  
authorized clerk 出市员 fQnwy!-\  
authorized dealer 认可交易商 HftxS  
authorized financial institution 认可财务机构 nsb4S{  
authorized fund 认可基金 WqrgRpM{  
authorized fund house 获授权的基金公司；认可基金公司 Q6C-4ja  
authorized institution 认可机构 ?yXAu0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Lh$dzHq  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 O)R(==P26P  
authorized insurer 获授权保险人；获认可承保人 ?RFg$Z'^  
authorized investment 特准投资项目 Dbx~n#nG  
authorized person 获授权人 D~K;~nI  
authorized representative 获授权代表 ]>i~6!@  
authorized share capital 法定股本 =wi*Nd7L  
automated quotation system 自动报价系统 n,M)oo1G  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  1;eX&  
自动交易系统〔香港期货交易所有限公司〕 Z
t3}Z4d  
automatic adjustment mechanism 自动调整机制 M~6@20$oW  
automatic adjustment system 自动调整系统 *
B)yy[8j+  
Automatic Clearing House 自动票据交换所 k /EDc533d  
automatic exchange rates accumulation system 自动化汇率累集系统 0m9ZQ O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 FdOFE.l  
automatic teller machine [ATM] 自动柜员机 w8~K/>!f  
autopay 自动转帐 J?:[$C5  
available assets 可用资产 Ek.&Sf$cd'  
available fiscal reserve 现存财政储备 !$XHQLqF2  
available profit 可用利润 &[|VZ[  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5iFV;W  
average 平均；平均数；海损 Vs0 SXj  
average basic salary 平均基本薪金 cJ}QXuuUv  
average consumer expenditure 平均消费开支；一般消费开支 `kN#4p  
average cost 平均成本 0WxCSL$#I  
average cost of land production 增辟土地平均成本 WNa0,  
average daily turnover 平均每日成交额 = Rc"^oS  
average daily wage rate 平均每日工资率 6a}r( yP  
average expenditure pattern 平均开支模式 bNzqls$  
average growth rate 平均增长率 rE!1wc>L  
average net fixed assets 固定资产平均净值 %.x@gi q  
average of relatives 相对价格平均数 =F%RLpNU4  
average price 平均价格 R 4EEelSZu  
average propensity to consume 平均消费倾向；一般消费倾向 )xl6,bq3  
average propensity to save 平均储蓄倾向；一般储蓄倾向 !DjT<dxf  
average rate 平均率 V/#v\*JHFc  
average revenue 平均收入；平均收益 =LH}YUmd  
average stock 平均库存；平均存货 X1J;1hRUP  
average yearly rent 平均年租 @6xGJ,s  
avoidance of double taxation 避免双重课税 \MYU<6{u  
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 :k"rhI  
6Dzs?P  
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