一些有用的会计术语(也不知道发的地方对不对)A

A: .:U`4->E  
A share Ａ股；甲类股份 $.0l%
$7  
abatement of tax 减税；减扣免税额 NU <K+k  
ABN AMRO Bank N.V. 荷兰银行 {}A1[Y|  
above-the-line expenditure 线上项目支出；经常预算支出 'Y;M
%  
above-the-line receipt 线上项目收入；经常预算收入 @,i_Gw)  
ABSA Asia Limited 南非联合亚洲有限公司 U%?  
absolute change 绝对数值变更 Al0ls  
absolute expenditure 实际开支 `Jv~.EF%  
absolute guideline figure 绝对准则数字 >[A7oH  
absolute interest 绝对权益 .G~Y`0  
absolute order of discharge 绝对破产解除令 _s%;GWj  
absolute profit margin 绝对利润幅度 [WXa]d5Y  
absolute value 实值；绝对值 x[dR5  
absolutely vested interest 绝对既得权益 YKV?I   
absorbed cost 已吸收成本；已分摊成本 Zai:?%^  
absorption 吸收；分摊；合并 Gp.XTz#=  
absorption rate 吸收率；摊配率；分摊率 G<_<j}=  
ACB Finance Limited 亚洲商业财务有限公司 Q&k1' nT5  
acceptable form of reciprocity 合理的互惠条件 -L6YLe%w  
acceptable rate 适当利率；适当汇率 =uil3:,[S  
acceptance agreement 承兑协议
&9ZrZ"]  
acceptance for honour 参加承兑 y~'h/tjM@=  
acceptor 承兑人；接受人；受票人 U{[ g"_+~  
acceptor for honour 参加承兑人 ^OZ*Le  
accident insurance 意外保险 9Z
VzIv(  
Accident Insurance Association of Hong Kong 香港意外保险公会 >
bUxb-8  
accident insurance scheme 意外保险计划 ,g~Iup  
accident year basis 意外年度基准 Kwmtt  
accommodation 通融；贷款 m~;}8ObQE  
accommodation bill 通融票据；空头票据 R<eD)+  
accommodation party 汇票代发人 IJQ" *;  
account balance 帐户余额；帐户结余 O+w82!<:  
account book 帐簿 nPRv.h  
account collected in advance 预收款项 xJ(}?0h-X  
account current book 往来帐簿 n8RE  
account of after-acquired property 事后取得的财产报告 rFLm!J]  
account of defaulter 拖欠帐目 wnr<# =,I'  
account payable 应付帐款 ^Q9;ro*;ck  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 I8%Uyap{  
account receivable 应收帐款 $e
U oFa5A  
account receivable report 应收帐款报表 5BAGIO<w  
account statement 结单；帐单；会计财务报表 j0q:i}/U,  
account title 帐户名称；会计科目 =Y]'wb  
accountant's report 会计师报告 ,3P@5Ef  
Accountant's Report Rules 会计师报告规则 S9mcThcZ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /YrBnccqD  
Accounting Arrangements 《会计安排》 q?0&&"T}  
accounting basis 会计基础 =&,<Co1hF  
accounting by Official Receiver 破产管理署署长呈交的帐目 +aoenUm5  
Accounting Circular 《会计通告》 eR|u']Em>T  
accounting class 会计类别 ;QS(`SK l  
accounting date 记帐日期；会计结算日期 -`s_md0BM  
accounting for money 款项核算 p*5QV  
Accounting Officer 会计主任 /<e<-C*d&<  
accounting period 会计报告期；会计期 (Z |Nz*<  
accounting policy 会计政策；会计方针 : pkOZ+t  
accounting practice 会计惯例 z?M_Cz;:J  
accounting principle 会计准则 sogdM{tz\  
accounting record 会计记录 *P; cSx?2  
accounting report 会计报告 Vm]xV_FOd  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [~Vj(H=KwI  
Accounting Society of China 中国会计学会 $Le|4Hj  
accounting statement 会计报表 3bBCA9^se  
accounting system 会计制度；会计系统 $)v`roDD.  
accounting transaction 会计事项；帐务交易 0=erf62=  
accounting treatment 会计处理 y3Qb2l  
accounting year 会计年度 ggL^*MV  
accretion 增值；添加 '?O_(%3F0  
accrual 应计项目；应累算数目 4m"6$  
accrual basis 应计制；权责发生制 'wT !X[jF  
accrual basis accounting 应计制会计；权责发生制会计 KSgYf;  
accrue 应累算；应计 (`)ZR%i  
accrued benefit 应累算利益 kb~;s-$O`s  
accrued charges 应计费用 >[r,X$]  
accrued cumulative preference share dividend 应累算的累积优先股股息 x"83[0ib  
accrued expenses 应累算费用 HE{JiAf  
accrued interest payable 应付利息；应计未付利息 A3s-C+@X  
accrued interest receivable 应收利息；应计未收利息 kdW$>Jqb  
accrued right 累算权益 B }t529Z  
accruing profit 应累算的利润 m4_ZGjmJM  
accumulated fiscal reserve 累积财政储备 sg9  
accumulated profit 累积利润；滚存溢利 z~($ "  
accumulated reserve 累积储备 AO~f=GW  
accumulation of surplus income 累积收益盈余 k%Wj+\93f  
acquired assets 既得资产 iyJx~:  
acquisition 收购；购置；取得 n]x%xnt  
acquisition cost 购置成本 ojG;[@V  
acquisition expenses 购置费用 MJugno  
acquisition of 100% interest 收购全部股权 uFYcVvbT@  
acquisition of control 取得控制权 i1JVvNMQ,  
acquisition of fixed assets 购置固定资产 0?Bv zfb  
acquisition of shell “买壳” >)*0lfxTZ  
acquisition price 收购价 ]WvV*FL9D3  
act of God 天灾 M"s+k  
acting partner 执事合伙人 >XJUj4B|X  
active market 买卖活跃的市场；交投畅旺的市场；旺市 BIY"{"hJ  
active partner 积极参与的合伙人 `_+%  
active trading 交投活跃 pQCocy  
actual circulation 实际流通 PR3&LI;B*  
actual cost 实际成本 PdqyNn=  
actual expenditure 实际开支；实际支出 ZE:!>VXa87  
actual income 实际入息；实际收入；实际收益 QruclNW{Bv  
actual market 现货市场 ?^gq  
actual price 现货价；实际价格 {JlSfJw!  
actual profit 实际利润 qtlcY8!  
actual quotation 实盘；实际价位；实际报价 L]Dq1q8`  
actual year basis 按实际年度计算 A/TCJ#>l
 
actuals 实货 CNl @8&R  
actuarial investigation 精算调查 wBI>H 7A  
actuarial principle 精算原则 %?m_;iv  
actuarial report 精算师报告 6mmc{kw'  
Actuarial Society of Hong Kong 香港精算学会 {v}BtZ  
actuarial valuation 精算师估值 Px?zih!6  
actuary 精算师 $nqVE{ksV  
ad referendum agreement 暂定协议；有待覆核的协定 Y+nk:9  
ad valorem duty 从价税；按值征税 4vJg"*?  
ad valorem duty system 从价税制 Y6RbRcJw  
ad valorem fee 从价费 NnRX0]  
ad valorem tariff 从价关税 ]XjL""EbC  
additional allowance 额外免税额 0BPUbp(  
additional amount for unexpired risk 未过期风险的额外款额 ht_'GBS)  
additional assessable profit 补加应评税利润 :$Xvq-#$|  
additional assessment 补加评税 srK9B0I  
additional commitment 额外承担 jK\AVjn  
additional commitment vote 额外承担拨款 XsGc!o  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 fk2p}  
additional dependent parent allowance 供养父母额外免税额 L>&9+<-B  
additional provision 额外拨款 c&'5r OY~  
additional stamp duty 附加印花税 N oRPvFv  
additional tax 补加税罚款；补加税款 fL~@v-l#~  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !g4u<7  
adjudged bankrupt 被裁定破产 0b}.!k9  
adjudicated bankrupt 裁定破产人 *h
M5pw  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 _)ZxD--Qg  
adjudication of bankruptcy 裁定破产；宣告破产 5S 4Bz  
adjudication of insolvency 裁定无力偿还债务 VQ8Q=!]  
adjusted actual 经调整的实数；调整后的实数 9xOTR#B:_V  
adjusted current assets 经调整的流动资产；调整后的流动资产 Kh7C7[&  
adjusted figure 经调整的数字；调整后的数额 Zg$RiQ^-{J  
adjusted liabilities 经调整的负债；调整后的负债 \p#_D|s/Ep  
adjusted loss 经调整的亏损；调整后的亏损 ~oz??SX  
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 3
c+ps;nh  
adjusted profit 经调整的利润；调整后的利润 Ya;y@44  
adjusted surplus 经调整的盈余额；调整后的盈余额 QxT\_Nej*n  
adjusted value 经调整的价值；调整后的价值 oVQb
c\P3  
adjustment 调整；修订；理算〔保险〕 >';UF;\5]Q  
adjustment centre 调剂中心 9`tSg!YOh  
adjustment lag 调整过程的时间差距；调整时差 |#ZMZmo{  
adjustment mechanism 调整机制 W H%EC$  
adjustment of loss 亏损调整 >e!Y63`  
adjustment process 调整过程；调整程序 e=`=7H4P  
adjustment range 调整幅度
IL{tm0$r  
administered exchange rate 受管制汇率 +-NH 4vUg  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Hm'aD2k  
administration expenses 行政费用 yJW/yt.l  
administration fee 手续费；行政费 uj@d {AQ  
administration in bankruptcy 破产管理 K(#O@Wmjq  
administration order 遗产管理令 6 IRa$h>H  
administrator 管理人；遗产管理人 @plh'f}  
administrator of the estate 遗产管理人 M{g.
x4M@W  
admission of debt 债项承认书 O>d [;Q  
admission of proof 接纳债权证明 sAS[wcOQ  
advance 放贷款项；垫付款项；预支款项；预付款项 RT<HiVr`  
advance account 暂支帐目；预付款帐户 >%LY0(hY3  
advance compensation 预付补偿金 rgF4 W8  
advance from shareholder 股东垫款 h_5CWQSi  
advance pending reimbursement 预支以待日后付还 O!P7Wu  
advanced economy 先进经济体系 q!{>Nlk  
advancement 预付；预付财产 9qvl9,*g  
advances warrant 垫款令
Gn^m541  
advancing 贷出 X#tCIyK,nV  
adverse balance 逆差 ?2,{+d |  
adverse exchange 逆汇 &qP0-x)  
advertisement addressed to shareholders 在报章刊登的致股东通告 bnZ H  
advice for collection 托收通知书 nP_)PDTFp  
advice of drawing 提款通知书；汇票通知书 ART0o7B  
advice of payment 付款通知 t==\D?Rt  
Advisory Committee [Securities and Futures Commission] y@rg_Paq  
谘询委员会〔证券及期货事务监察委员会〕 VIg6'  
Advisory Committee on Diversification 经济多元化谘询委员会 L*cP8v4  
affidavit 誓章；遗产申报誓章 8^67,I-c  
affidavit of no receipt 述明无收款的誓章 XTRF IY  
affiliate 联号；联营公司；附属公司 ]CDUHz  
affiliated company 附属公司；联号；联营公司  'Pxq>Os  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 CU:HTz=  
affordability 负担能力 \027>~u {  
African Development Bank [AfDB] 非洲开发银行 JCci*F#r  
after-acquired property 事后取得的财产 MzH'<`;BP  
after-hours dealing 市后交易 ?JBA`,-  
after-tax profit 税后盈利；税后利润；税后溢利 M(vX.kF  
agency agreement 代理协议 W;?e@}  
agency expenses 代理机构的开支 PMT}fg  
agency fee 代理费 9"zp>VR  
Agency Law 《代理法》 Ol;DJV
 
agent 代理人；承销人 (4|R}jv  
agent of company 公司代理人 5\}E4y  
agent's fee 代理人费；经纪费 qRHT~ta-?  
aggregate 总计；总数；总体数字 2I283%xr  
aggregate amount 总款额；总额 QD-`jV3  
aggregate assets and liabilities 总体资产与负债 Lngf,Of.e  
aggregate at constant price 按固定价格计算的总体数字 $Z3{D:-)  
aggregate demand 总需求 QH_Ds,oH=  
aggregate gross position 总持仓量 pj$kSS|m6-  
aggregate limit 总限额 k
*D8IB  
aggregate of salaries tax 合计薪俸税 >[;L.  
aggregate performance 总体表现；总体业绩 8erG](  
aggregate supply 总体供应 +J#8wh  
aggregate surplus 总盈余 TfHL'u9B  
aggregate total 整体总额 4s@Tn>%SP  
aggregate value 总值；合计价值 ^SK!?M  
aggregated basis 合计基准 *c 9S.  
aggregated net chargeable income 合计应课税入息实额 /vC!__K9:  
aggregation 合并计算；合计；总和 N`~f77G  
aggregation of incomes of husband and wife 夫妇入息合并计算 F\^\,hy  
aggregation of property 财产的总和 ]Ljb&*IEj  
agio 差价；贴水 Q\>mg*79  
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》 X#HH7V>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment lOM8%{.'_x  
《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》 eAStpG"*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment <s%Ft  
《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》  : 76zRF  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8`6G_:&X  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 DF UTQ:N  
agreement for a settlement 授产协议 ;y-:)7J  
agreement for assignment 转让协议 j{D tjV8  
agreement for sale 售卖协议；买卖协议 &xZSM,  
agreement for sale and purchase 买卖协议 )+ 'r-AF*  
agreement for the payment of interest 支付利息协议 UyFC\vQ  
agreement for the repayment of money 还款协议 4sW'pH  
agreement of reinsurance 再保险协议 u%lUi2P2E  
Agricultural Bank of China 中国农业银行 Uq~b4X$  
air passenger departure tax 飞机乘客离境税 UD.ZnE{"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 efE
=5%O  
airport tax 机场税 O3mw5<%15  
alcohol duty 酒精税 T8&eaAoo  
alienation 让与；让渡；转让 97~>gFU77#  
alimony 生活费；赡养费 OZC yg/K  
All Ordinaries Index [AOI] 所有普通股指数 jFip-=T{4  
all risks 全险；综合险 
e<(6x[_  
All Sales Record for Stock Market 《股票市场成交报告》 o1"N
{Eu  
Allied Capital Resources Limited 新联财务有限公司 d]:G#<.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 c,O;B_}M]  
allocation letter 拨款信件 +TX
4,"  
allocation of fund 分配款项；预留款项 pjl>ZoOM  
allocation of profit 利润分配；溢利分配 RR'sW@  
allocation warrant 拨款令 #c":y5:  
allotment 分配；配股 v+}${h9  
allotment notice 股份配售通知；配股通知 __zHe-.m  
allotment of shares 股份分配 9C=*>I27?  
allowable 可获宽免；免税的 IZ\fvYp  
allowable business loss 可扣除的营业亏损 /DP0K @%  
allowable expenses 可扣税的支出 8_o~0lb  
allowance 免税额；津贴；备抵；准备金 gf?N(,  
allowance for debts 债项的免税额 i=1crJ:  
allowance for depreciation by wear and tear 耗损折旧免税额 EJRkFn8XG'  
allowance for funeral expenses 殡殓费的免税额 c&,q`_t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oz]&=>$1I  
allowance for repairs and outgoings 修葺及支出方面的免税额 \ \Tz'>[\  
allowance to debtor 给债务人的津贴 tCm]1ZgRW  
alteration of capital 资本更改 f/s"2r  
alternate trustee 候补受托人 nA{yH}D4  
amalgamation 合并 hg#O_4D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QPh3(K1w^  
ambit of charges 征税范围；收费范围 Od^Sr4C  
amended valuation 经修订的估值 -Sn'${2  
American Commodities Exchange 美国商品交易所 LAY
:R{vI  
American Express Bank Limited 美国运通银行 X;2LK!x;y  
American Stock Exchange 美国证券交易所 fms(_Q:R?  
amortization 摊销 OZd (~E  
amount due from banks 存放银行同业的款项 yimK"4!j5A  
amount due from banks abroad 存放海外银行同业的款项
e /1x/v'  
amount due from holding companies 控股公司欠款 =FI[/"476  
amount due from local banks 存放本港银行同业的款项 bC~I}^i\  
amount due to banks 银行同业的存款 5pC}ZgEa<  
amount due to banks abroad 海外银行同业的存款 mlCg&fnDB  
amount due to holding companies 控股公司存款 1
e7I2g  
amount due to local banks 本港银行同业的存款 ekU%^R<  
amount due to outport banks 外埠银行同业的存款 BFg&@7.X  
amount for note issue 发行纸币的款额 3Pgokj   
amount of bond 担保契据的款额 >\3\&[#"  
amount of consideration 代价款额 vU5}E\Ny  
amount of contribution 供款数额 (CgvI*O  
amount of indebtedness 负债款额 VumM`SH  
amount of principal of the loan 贷款本金额 k#u)+e.'  
amount of rates chargeable 应征差饷数额 SWY  
amount of share capital 股本额 RgL>0s  
amount of sums assured 承保款额 v;U5[  
amount of variation 变动幅度 Gi#-TP\  
amount of vote 拨款数额 %vm_v.Q4)  
amount payable 应付款额 X,#~[%h$-=  
amount receivable 应收款额 ZO%iyc%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Hb::;[bm:  
analysis 分析 :=TIq  
ancillary risk 附属风险 1_A_)l11  
annual account 周年帐目；周年帐目报表；年度决算；年结 { PJ>gX$  
annual accounting date 年结日期 Gk/cP`  
annual allowance 每年免税额；年积金；年度津贴；年津 HZ2W`wo  
annual balance 年度余额 GBWL0'COV  
annual disposable income 每年可动用收入 UV0[S8A  
annual estimates 周年预算 j;7E+Yp  
annual fee 年费 D6l.x]K  
annual general meeting 周年大会 ?FjnG_Uz`D  
annual growth rate 年增率；每年增长率 Wz"H.hf  
annual long-term supplement 长期个案每年补助金 Kop(+]Q&n  
annual pensionable emolument 可供计算退休金的年薪 5V\",PAW  
annual report 年报 KX7fgC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B2P@9u|9  
annual return 周年报表；周年申报表；每年报税表格 CaO-aL  
Annual Return Rules 《周年报表规则》 ZTz07Jt  
annual review of consumer prices 每年消费物价回顾 |FM*1Q[1  
annual roll-forward basis 逐年延展方式 <Z<meB[g  
annual salary 年薪 4OQ,|Wm4G  
annual statement 年度报表；年度决算表 h.F=Fhx/1  
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 k4hk* 0Jq  
annuitant 年金受益人 r 1jt~0&K  
annuity 年金 A_9J~3  
annuity contract 年金合约 ^3S&LC 1;|  
annuity on human life 人寿年金 D>@NYqMF  
antecedent debt 先前的债项 5oSp/M  
ante-dated cheque 倒填日期支票 FKu8R%9xn%  
anticipated expenditure 预期开支 ed}#S~4q  
anticipated net profit 预期纯利 3l41"5Fy&  
anticipated revenue 预期收入 GGr82)E  
anti-inflation measure 反通货膨胀措施 Qubu;[0+a  
anti-inflationary stance 反通货膨胀立场 6]d]0TW_  
apparent deficit 表面赤字 qP<D9k>  
apparent financial solvency 表面偿债能力 X<Z(,B  
apparent partner 表面合伙人 6hv.;n};  
application for personal assessment 个人入息课税申请书 R3l{.{3p2  
application of fund 资金应用 zxCx
2.7  
application to release as liquidator and to destruct the books of accounts and documents l v hJ  
申请免除清盘人职务及毁灭帐簿与文件 &KAe+~aPm  
appointed actuary 委任精算师 {,+c  
appointed auditor 委任核数师；委任审计师 Ez0zk9  
appointed trustee 委任的受托人 KX
K5\#+L  
appointer 委任人 H?8'(  
apportioned pro rata 按比例分摊 (.V),NKG  
apportionment 分配；分摊 {?IbbT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9A} *  
apportionment formula 分摊方程式 #Xox2{~  
apportionment of estate duty 遗产税的分摊 rzn,NFI  
appraisal 估价；评估 \yFUQq:  
appreciable growth 可观增长 FX|&o>S(8  
appreciable impact 显着影响 {&mHfN  
appreciable increase 可观增长 O>1Cx4s5  
appreciation 增值；升值 gCC7L(1  
appreciation against other currencies 相对其他货币升值 c>{QTI:]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &0qpgl|  
appreciation tax 增值税 3N|z^6`#  
appropriation 拨款；拨用；拨付 ZIc.
MNq  
appropriation account 拨款帐目 HOFxOBV  
Appropriation Bill 拨款法案 kDWEgnXK,v  
appropriation-in-aid system 补助拨款办法 7#%Pry  
approved assets 核准资产 ,&WwADZ-s  
approved basket stock 认可一篮子证券 =urGs`\  
approved budget 核准预算 4}v|^_x-i  
approved charitable donation 认可慈善捐款 bIyg7X)/  
approved charitable institution 认可慈善机构 \rzMgR$/rj  
approved currency 核准货币；认可货币 uHSnZ"#  
approved estimates 核准预算 6`@J=Q?  
approved estimates of expenditure 核准开支预算 #o4tG  
approved overseas insurer 核准海外保险人 -dB
WpT  
approved overseas trust company 核准海外信托公司 ]kTxVe  
approved pooled investment fund 核准汇集投资基金 U|%
}B(  
approved provident fund scheme 认可公积金计划 +jwHYfAK)  
approved provision 核准拨款 ?`rAO#1  
approved redeemable share 核准可赎回股份 VDbbA\  
approved regional stock 认可地区性证券 v#/Gxk9eX  
approved retirement scheme 认可退休金计划 @|c])  
approved subordinated loan 核准附属贷款 QR'#]k;>%  
arbitrage 套戥；套汇；套利 w"s@q$}]8M  
arbitrageur 套戥者；套汇者 xi(\=LbhY  
arbitrary amount 临时款项 o5?Y   
arrangement 措施；安排；协定 [%N?D#;  
arrears 欠款 &tAYF_}  
arrears of pay 欠付薪酬 @e GBF Ns  
arrears of revenue 逾期未收税款；逾期未收的帐项 >VkBQM-%  
articles of association 组织章程；组织细则；组织章程细则 3}8o 9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 poxF`a6e+  
ascertainment of profit 确定利润 G_S>{<[  
"Asia Clear" “亚洲结算系统” G#7(6:=;,`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ud$-A  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 E6-*2U)k+  
Asian Development Fund [ADF] 亚洲发展基金 M lR~`B}m  
Asian dollar bond 亚洲美元债券 /z*Z+OT2  
Asian dollar market 亚洲美元市场 O.(2  
Asian dollar rate 亚洲美元利率 */n8T]s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _<F)G,=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4A!]kj5T  
asked price 沽盘；喊价；索价；卖方报价 jTcv&`fAz  
assessable income 应评税入息 ZDW=>}~_y  
assessable loss 应评税亏损 ;x/eb g  
assessable profit 应评税利润 lnyf
Aq}w  
assessable value 应评税值
Y-a   
assessed profit 估定利润 <SI|)M,, 3  
assessed value 经评估价值 V+O,y9  
assessment 评税；评定；估价；评税单 6~x'~T  
assessment number 评税编号；估价编号 2]]v|Z2M4  
assessment of additional tax 补加税评税 P$#:$U@  
assessment of performance 业绩评估；实绩评价 PVBz~rG  
Assessor 评税主任 ~E7IU<B  
asset price bubbles 资产价格泡沫 =,#--1R7g  
asset-backed securities 具资产保证的证券 d/&> `[i  
assets accretion 资产增值 UgC65O2  
assets and liabilities 资产与负债 \}?X5X>  
assets betterment statement 资产递增表；资产改进表 $0E+8xE  
assets lending 实物放款；有抵押贷款 }Pg}"fb^  
assets of the company passing on the death 死者去世时转移的公司资产 b
He' U>  
assets pledged as security for liabilities 用作负债抵押的资产 nm,LKS7  
assets portfolio 资产投资组合
F^NK"<tW  
assets price 资产价格 <]M.K3>  
assets quality 资产质素 $zjdCg<  
assets realization 资产变现 5?^
L))  
assets refinancing arrangement 资产再集资安排 x1.S+:  
assets securitization 资产证券化 /q]rA  
assets situated outside Hong Kong 在香港以外地方的资产 f|~{j(.v  
assets stripping 削减资产；拆卖资产 LnI  
assets value 资产值 rQ
VX^  
assignee 承让人 {}$7Bp  
assignment 转让；转让书；转让契 EyE#x_A  
assignment of interest 权益转让 Z_\p8@3aH  
assignment of letters patent and trade mark 专利证书及商标转让 w31Ox1>s  
assignment of property 物业转让；物业转让书 QkdcW>:a7  
assignment right 转让权 y(p_Unm  
assignor 转让人 r[a7">n  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ^!&6=rb  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 eMJ>gXA]  
associate member 附属会员 Zp9. ~&4o-  
associated body corporate 相联法人团体 EJ
9hgE  
associated company 相联公司；联属公司 a4__1N^Qj  
associated corporation 相联法团 j )6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] V}#X'~Ob  
公认会计师公会〔英国〕 (?na|yd  
Association of Futures Exchange Brokers 香港期货经纪协会 ){5Nod{}a  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W-=6:y#A  
association of underwriters 承保人组织 g4[VgmhJ  
assumption of control 接管 !w
fW0?eu  
assurance 担保；保险；转易；转易书 9
Ux(  
assurance of interest 权益的转易 MYWkEv7  
at 19XX price 按一九ＸＸ年价格计算 FvxM  
at a discount 按赔价计算；按贴水价格计算；打折扣 YNEwX$)M,B  
at a premium 按溢价计算；按升水价格计算 k2U*dn"9U  
at call 通知付款；按通知 'rcqy1-&  
at constant market price 按固定市价计算 v3I^81  
at constant price 按固定价格计算 ,yYcjs!=o  
at cost 按成本计算 4N,mcV  
at current market price 按当时市价计算；按现时市价计算 EO&Q  
at current price 按当时价格计算；按现时价格计算 aix
X/se  
at factor cost 按要素成本计算；按生产要素成本计算 *9aJZWf>V  
at money-of-the-day price 按付款当日价格计算 $v|W2k  
at or better 按指定或较佳价位〔买卖指令〕 o8bdL<  
at par 按面值计算；平价 ^}_Ka//k  
at sight 见票即付 WTJ 0Q0U  
at the close 按收市盘 1`&`y%c?B  
at the opening 按开市盘 gsk? !D  
attestation 见证；见证条款 -Uwxmy+  
at-the-money option 平价期权 J?QS7
#!%  
attorney 受权人；受托代表人 -b(DPte  
attornment 新拥有人承认书 to'7o8Z  
attributable profit 可归属利润 P=QxfX0B  
attributable share value 可归属股份价值 9r!8BjA  
Auckland Stock Exchange 奥克兰证券交易所 %=`JWLLG  
auction 拍卖 kJWg},-\  
auctioneer 拍卖商 7>JTQ CJ  
audit 审计；核数 d~LoHp  
Audit Commission 审计署 ')y2W1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]:|
B).  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 .,bpFcQ  
audit review 帐目审查 b dgkA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H@Z_P p?  
audited account 审计帐目；经审计的帐目 ;)(g$r^_i  
audited annual account 经审计的周年帐目 D@O`"2  
audited balance sheet 经审计的资产负债表 4ba*Nc*Yc  
auditor 核数师；核数主任；审计师 Z[oF4 z   
auditor's certificate 核数师证明书；审计师证明书 oN7SmP_  
auditor's report 核数师报告；审计师报告 Z}J5sifr  
Aussie bond 澳元债券 513,k$7  
austerity budget 紧缩预算 4Z"}W!A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m@td[^O-  
Australia All Ordinaries Index 澳洲所有普通股票指数 =RQF::[h  
Australian Dollar [AUD] 澳元 52w@.]  
Australian Options Market 澳大利亚期权市场 fZGY'o&5  
Australian Securities Commission 澳洲证券事务监察委员会 qs5>`skX  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s,HbW%s  
Australian Stock Exchange 澳大利亚证券交易所 m8q4t,<J  
Austrian Schilling [ATS] 奥地利先令 va6Fp2n<1*  
authentication 认证；鉴证 .uuhoqG0  
authority to purchase 委托购买证；委购书 >t+U`6xK  
authorization 认可；核准；授权；授权书 =@HS  
authorization by direction 指示授权 /eF@a!  
authorization by instruction 指令授权 zJe KB8  
authorization by warrant 令状授权 oP&/>GmXL  
authorization of unit trust 单位信托的认可 z5
E%*]  
authorized agent 指定代理人 (Rw<1q`,  
authorized capital 法定资本 KGz Nj%  
authorized clerk 出市员 j/ 5  
authorized dealer 认可交易商 =&}@GsXdo  
authorized financial institution 认可财务机构 ^4dE8Ve"@  
authorized fund 认可基金 s^h@b!'7  
authorized fund house 获授权的基金公司；认可基金公司 xE/?ncTK^  
authorized institution 认可机构 T ozx0??)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X?5{2ulrI  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2}hJe+#v  
authorized insurer 获授权保险人；获认可承保人 2HE@!*z9H  
authorized investment 特准投资项目 H+v&4}f  
authorized person 获授权人 &."$kfA+  
authorized representative 获授权代表 Bn}woyJdx  
authorized share capital 法定股本 \T7Mt|f:5  
automated quotation system 自动报价系统 (jT)o,IW&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y6` xb`  
自动交易系统〔香港期货交易所有限公司〕 1EyN |m|  
automatic adjustment mechanism 自动调整机制 k# [!; <  
automatic adjustment system 自动调整系统 y>I2}P  
Automatic Clearing House 自动票据交换所 l5[5Y6c>  
automatic exchange rates accumulation system 自动化汇率累集系统 2Ez<Iw  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 E9:@H;Gc  
automatic teller machine [ATM] 自动柜员机 I652Fcj  
autopay 自动转帐 $R9D L^iD  
available assets 可用资产 gjS|3ED  
available fiscal reserve 现存财政储备 Ds9)e&yYrb  
available profit 可用利润 K"#$",}=  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 kwI``7g8*e  
average 平均；平均数；海损  F B]Y~;(  
average basic salary 平均基本薪金 Y|>dS8f;4  
average consumer expenditure 平均消费开支；一般消费开支 Br1R++]  
average cost 平均成本 T[oC='I+O  
average cost of land production 增辟土地平均成本 u#0snw~)/  
average daily turnover 平均每日成交额 ]}2)U  
average daily wage rate 平均每日工资率 w0Qtr>"  
average expenditure pattern 平均开支模式 ,;k+n)  
average growth rate 平均增长率 osW"wh_
  
average net fixed assets 固定资产平均净值 >B BV/C'9  
average of relatives 相对价格平均数 kK6OZhLH  
average price 平均价格 E/;t6&6  
average propensity to consume 平均消费倾向；一般消费倾向 ;tOsA
#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^_2c\mw_I  
average rate 平均率 CMt<oT6.?  
average revenue 平均收入；平均收益 d:=' Xs
 
average stock 平均库存；平均存货 t R^f]+Up  
average yearly rent 平均年租 LrB 0x>  
avoidance of double taxation 避免双重课税 x~5uc$  
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 JcAsrtrG]  
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