一些有用的会计术语(也不知道发的地方对不对)A

A: b'N"?W^YQ  
A share Ａ股；甲类股份 2#Au6BvX  
abatement of tax 减税；减扣免税额 *TuoC5  
ABN AMRO Bank N.V. 荷兰银行 azB~>#
H~  
above-the-line expenditure 线上项目支出；经常预算支出 Dz&4za+{  
above-the-line receipt 线上项目收入；经常预算收入 b)u9#%Q  
ABSA Asia Limited 南非联合亚洲有限公司 d]e`t"Aj  
absolute change 绝对数值变更  <C4^Vem  
absolute expenditure 实际开支 X/1Z9a+W  
absolute guideline figure 绝对准则数字 <EI'N0~KG  
absolute interest 绝对权益 T T0O %  
absolute order of discharge 绝对破产解除令 I
EzZ$9,A5  
absolute profit margin 绝对利润幅度 <MN+2^ed&  
absolute value 实值；绝对值 e<^tY0rR&  
absolutely vested interest 绝对既得权益 0nAeeVz|  
absorbed cost 已吸收成本；已分摊成本 Iw"?%k\U  
absorption 吸收；分摊；合并 }
}qR~.[  
absorption rate 吸收率；摊配率；分摊率 ji(S ?^  
ACB Finance Limited 亚洲商业财务有限公司 D0QXvrf  
acceptable form of reciprocity 合理的互惠条件 t:M({|m Y  
acceptable rate 适当利率；适当汇率 sI`i
 
acceptance agreement 承兑协议 #k=!>%+E  
acceptance for honour 参加承兑 f|VP_o<  
acceptor 承兑人；接受人；受票人 CRWO R pP  
acceptor for honour 参加承兑人 )m[!HE`cZ  
accident insurance 意外保险 PyHE>C%  
Accident Insurance Association of Hong Kong 香港意外保险公会 !*%3um  
accident insurance scheme 意外保险计划 !9o8v0ZI  
accident year basis 意外年度基准 )K2n!Fbd  
accommodation 通融；贷款 NUL~zb  
accommodation bill 通融票据；空头票据 #G#gB   
accommodation party 汇票代发人 O!f*@  
account balance 帐户余额；帐户结余 ]?)zH:2)  
account book 帐簿 PJAir8  
account collected in advance 预收款项 }qz58]fyx  
account current book 往来帐簿 ;T52aX  
account of after-acquired property 事后取得的财产报告 .: 7h=neEW  
account of defaulter 拖欠帐目 7*XG]=z/  
account payable 应付帐款 3F}d,aB A  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F{T|lTl  
account receivable 应收帐款 9/s-|jD  
account receivable report 应收帐款报表 8}\"LXRbo  
account statement 结单；帐单；会计财务报表 &P ;6P4x  
account title 帐户名称；会计科目 ur#"f'|-  
accountant's report 会计师报告 0l_-   
Accountant's Report Rules 会计师报告规则 `bC_J,>_  
accounting and auditing procedure 会计与审计程序；会计与核数程序 u gfV'  
Accounting Arrangements 《会计安排》 A)7'\JK7b  
accounting basis 会计基础 dbZPt~S'$  
accounting by Official Receiver 破产管理署署长呈交的帐目 K0I-7/L  
Accounting Circular 《会计通告》 )kUq2-r  
accounting class 会计类别 ?qK:P  
accounting date 记帐日期；会计结算日期 3!$rp- !<)  
accounting for money 款项核算 5WZLB =  
Accounting Officer 会计主任 103Ik6.o  
accounting period 会计报告期；会计期 _X.M,id  
accounting policy 会计政策；会计方针 Ar'5kPzY>  
accounting practice 会计惯例 GV[[[fu
 
accounting principle 会计准则 *
`jEg=)  
accounting record 会计记录 ZRxB"a'  
accounting report 会计报告 %)aDh }  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7SqsVq`[~  
Accounting Society of China 中国会计学会 xUrfH$$!`  
accounting statement 会计报表 ;8b f5  
accounting system 会计制度；会计系统 2=3
iA09px  
accounting transaction 会计事项；帐务交易 L:^'cl} G  
accounting treatment 会计处理 5!cplx=<  
accounting year 会计年度 2dI:],7  
accretion 增值；添加 L,kF]
 
accrual 应计项目；应累算数目 w|5}V6WD  
accrual basis 应计制；权责发生制 Z=H fOC  
accrual basis accounting 应计制会计；权责发生制会计 U&eLj"XZ  
accrue 应累算；应计 Ns9g>~  
accrued benefit 应累算利益 MoFZ  
accrued charges 应计费用 [w4
z)!  
accrued cumulative preference share dividend 应累算的累积优先股股息 pI^n("|  
accrued expenses 应累算费用 WD)[Ac[  
accrued interest payable 应付利息；应计未付利息 [D?E\Nkk  
accrued interest receivable 应收利息；应计未收利息 er<~dqZ}]  
accrued right 累算权益 gh 0\9;h  
accruing profit 应累算的利润 /V*eAn8>  
accumulated fiscal reserve 累积财政储备 tIvtiN6[|l  
accumulated profit 累积利润；滚存溢利 3?}SXmA'@  
accumulated reserve 累积储备 |F=^Cu,  
accumulation of surplus income 累积收益盈余 0CN.gu  
acquired assets 既得资产 W4|;JmT.r  
acquisition 收购；购置；取得 0bd.e
ss  
acquisition cost 购置成本 0s4j>  
acquisition expenses 购置费用 ^Ta"Uk'  
acquisition of 100% interest 收购全部股权 1IsR}uLh  
acquisition of control 取得控制权 FQ4rA 4  
acquisition of fixed assets 购置固定资产 )i>KYg w  
acquisition of shell “买壳” >%[W2L\'  
acquisition price 收购价 5
y~[2jB:  
act of God 天灾 UmJg-~  
acting partner 执事合伙人 B=p'2lla  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ><DE1tG  
active partner 积极参与的合伙人 a[JgR/E@x  
active trading 交投活跃 u@|yw)  
actual circulation 实际流通 #\M<6n{  
actual cost 实际成本 EagI)W!s[  
actual expenditure 实际开支；实际支出 fAm2ls7c  
actual income 实际入息；实际收入；实际收益 lk'RWy"pw  
actual market 现货市场 =Vv{td  
actual price 现货价；实际价格 C/$IF M<  
actual profit 实际利润 L@ay4,e.bz  
actual quotation 实盘；实际价位；实际报价 s-DtkO  
actual year basis 按实际年度计算 l;C_A;y\  
actuals 实货 BdYh:  
actuarial investigation 精算调查 oc?VAF  
actuarial principle 精算原则 &KB{,:)?  
actuarial report 精算师报告 D;E&;vP6%  
Actuarial Society of Hong Kong 香港精算学会 xSf3Ir(,  
actuarial valuation 精算师估值 .KD0
7  
actuary 精算师 j?,$*Fi  
ad referendum agreement 暂定协议；有待覆核的协定 0jyokER  
ad valorem duty 从价税；按值征税 mU_O64  
ad valorem duty system 从价税制 8L@di Y  
ad valorem fee 从价费 xphqgOc12,  
ad valorem tariff 从价关税 GQQ!3LwP\O  
additional allowance 额外免税额 ])JJ`Z8Bk  
additional amount for unexpired risk 未过期风险的额外款额 5-J-Tn  
additional assessable profit 补加应评税利润 ~+g5?y  
additional assessment 补加评税 5
SjS~9  
additional commitment 额外承担 BKTsc/v2>:  
additional commitment vote 额外承担拨款  e?7paJ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 _`(g?  
additional dependent parent allowance 供养父母额外免税额 ppYz~ {"r  
additional provision 额外拨款 l%IOdco#  
additional stamp duty 附加印花税 0Nfj}sXCWE  
additional tax 补加税罚款；补加税款 %|I
|Mc  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 68SM br  
adjudged bankrupt 被裁定破产 `l}-S |a  
adjudicated bankrupt 裁定破产人 L9.#/%I\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 C+mU_g>  
adjudication of bankruptcy 裁定破产；宣告破产 f0F$*"#G  
adjudication of insolvency 裁定无力偿还债务 F, "x~C  
adjusted actual 经调整的实数；调整后的实数 )eFK@goGeb  
adjusted current assets 经调整的流动资产；调整后的流动资产 eOb`uyi  
adjusted figure 经调整的数字；调整后的数额 F~Li.qF  
adjusted liabilities 经调整的负债；调整后的负债 We ->d |=  
adjusted loss 经调整的亏损；调整后的亏损 j0GI[#  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 p#kC#{<nE  
adjusted profit 经调整的利润；调整后的利润 s5pY)6)  
adjusted surplus 经调整的盈余额；调整后的盈余额 anvj{1  
adjusted value 经调整的价值；调整后的价值 xI@~Ig  
adjustment 调整；修订；理算〔保险〕 A_.QHUjpx  
adjustment centre 调剂中心 i_MI!o  
adjustment lag 调整过程的时间差距；调整时差 (pmo[2kg  
adjustment mechanism 调整机制 Vt
O+=mZV  
adjustment of loss 亏损调整 jz)H?UuDY  
adjustment process 调整过程；调整程序 piP8ObGjy  
adjustment range 调整幅度 Rc4EFHL  
administered exchange rate 受管制汇率 |}`5<a!6U  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (TE2t7ab|M  
administration expenses 行政费用 =T-w.}27O  
administration fee 手续费；行政费 1
bBK1Uw  
administration in bankruptcy 破产管理 JvDsr0]\#  
administration order 遗产管理令 WdT|xf.Q&  
administrator 管理人；遗产管理人 HZ}*o%O  
administrator of the estate 遗产管理人 gY9"!IVe+  
admission of debt 债项承认书 l;.BlHyu  
admission of proof 接纳债权证明 B4}XK=)  
advance 放贷款项；垫付款项；预支款项；预付款项 q :bKT#\  
advance account 暂支帐目；预付款帐户 ]Q3Gj@6  
advance compensation 预付补偿金 0 OBkd  
advance from shareholder 股东垫款 p{rS -`I  
advance pending reimbursement 预支以待日后付还 nR7\ o(!  
advanced economy 先进经济体系 e0L;V@R  
advancement 预付；预付财产 ,:`6x[ +  
advances warrant 垫款令 9)">()8  
advancing 贷出 6fkr!&Dy7  
adverse balance 逆差 |$PLZ,  
adverse exchange 逆汇 ng*%1;P  
advertisement addressed to shareholders 在报章刊登的致股东通告 -?W@-*J
 
advice for collection 托收通知书 {#,FlR2  
advice of drawing 提款通知书；汇票通知书 ju#63  
advice of payment 付款通知 RVfe}4Stm#  
Advisory Committee [Securities and Futures Commission] W%1S:2+Kl  
谘询委员会〔证券及期货事务监察委员会〕 R*X2Z{n  
Advisory Committee on Diversification 经济多元化谘询委员会 mw[4<vfB0a  
affidavit 誓章；遗产申报誓章 +a/o
)C{  
affidavit of no receipt 述明无收款的誓章 lIz_0rE  
affiliate 联号；联营公司；附属公司 ))`Zv=y"  
affiliated company 附属公司；联号；联营公司 9^u?v`!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 R~~rqvLm  
affordability 负担能力 =@2V#X]M*  
African Development Bank [AfDB] 非洲开发银行 #E9['JnZ
 
after-acquired property 事后取得的财产 'l|_$3  
after-hours dealing 市后交易 [Ni4[\  
after-tax profit 税后盈利；税后利润；税后溢利 Y9;Mey*oW  
agency agreement 代理协议 ?_aR-[XRg  
agency expenses 代理机构的开支 WM"^#=+
$  
agency fee 代理费 I*}#nY0+  
Agency Law 《代理法》 *K|aK p}  
agent 代理人；承销人 D.(G9H  
agent of company 公司代理人 tWnm{mF  
agent's fee 代理人费；经纪费 ~8*oGG~s  
aggregate 总计；总数；总体数字 zc+;VtP|8  
aggregate amount 总款额；总额 >A&@Wp1  
aggregate assets and liabilities 总体资产与负债 u7?juI#Cl  
aggregate at constant price 按固定价格计算的总体数字 1c#'5~nB  
aggregate demand 总需求 G+uiZ(p>  
aggregate gross position 总持仓量 s{e(- 7'  
aggregate limit 总限额 Ug21d42Z4  
aggregate of salaries tax 合计薪俸税 #ja`+w}  
aggregate performance 总体表现；总体业绩 P0xL
x  
aggregate supply 总体供应 sw|:Z(`  
aggregate surplus 总盈余 hZ<btN.y5  
aggregate total 整体总额
cA? x(  
aggregate value 总值；合计价值 2HXKz7da  
aggregated basis 合计基准 d|]O<]CG_  
aggregated net chargeable income 合计应课税入息实额
K;[%S  
aggregation 合并计算；合计；总和 zXZ'nJ5OGG  
aggregation of incomes of husband and wife 夫妇入息合并计算 [+g@@\X4  
aggregation of property 财产的总和 wkD:i2E7  
agio 差价；贴水 ,SF.@^o@a
 
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》 Eap/7U1Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment y.p6%E_`  
《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》 fm%RNAPvc  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment S
Fk#bh  
《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》 Jv<$AI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment `{F~'t['  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `mjx4Lb  
agreement for a settlement 授产协议 7[g;|(G0  
agreement for assignment 转让协议 jJ!-hg4?]  
agreement for sale 售卖协议；买卖协议 ex\W]5  
agreement for sale and purchase 买卖协议 H@E")@92  
agreement for the payment of interest 支付利息协议
_}OJPahw  
agreement for the repayment of money 还款协议 GQ2PmnV+  
agreement of reinsurance 再保险协议 @b\ S.  
Agricultural Bank of China 中国农业银行 .vS6_  
air passenger departure tax 飞机乘客离境税 ;9 ,mV(w  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \bm6/fhA:  
airport tax 机场税 ttaQlEa=Z  
alcohol duty 酒精税 k%}89glm  
alienation 让与；让渡；转让 45sxF?GSwL  
alimony 生活费；赡养费 |<-F|v9og  
All Ordinaries Index [AOI] 所有普通股指数 <{420  
all risks 全险；综合险 P4j8`}&/  
All Sales Record for Stock Market 《股票市场成交报告》 W[E3P,XS  
Allied Capital Resources Limited 新联财务有限公司 xwnoZ&h  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #we>75l{+R  
allocation letter 拨款信件 vo ;F;  
allocation of fund 分配款项；预留款项 RR!!hY3 K  
allocation of profit 利润分配；溢利分配 ]<T8ZA_Y;  
allocation warrant 拨款令 Jh4&Qh|t  
allotment 分配；配股 3;MjO*-  
allotment notice 股份配售通知；配股通知 0^_
lj9B!  
allotment of shares 股份分配 l(#ke  
allowable 可获宽免；免税的 tIb21c q  
allowable business loss 可扣除的营业亏损 ny(GTKoUz  
allowable expenses 可扣税的支出 v
X0"S  
allowance 免税额；津贴；备抵；准备金 yv)nW::D(  
allowance for debts 债项的免税额 [W$Z60?RR  
allowance for depreciation by wear and tear 耗损折旧免税额 Hp
}  
allowance for funeral expenses 殡殓费的免税额 PKR $I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c~UAr k S  
allowance for repairs and outgoings 修葺及支出方面的免税额 $i:||L^8p  
allowance to debtor 给债务人的津贴 u'i%~(:$\)  
alteration of capital 资本更改 ;,=h59`  
alternate trustee 候补受托人 F|?'9s*;6G  
amalgamation 合并 zk5=Opmvh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "6N~2q,SW  
ambit of charges 征税范围；收费范围 ,.jHV  
amended valuation 经修订的估值 7grt4k  
American Commodities Exchange 美国商品交易所 Bw<zc=%  
American Express Bank Limited 美国运通银行 x}&a{;  
American Stock Exchange 美国证券交易所 ?96-" l  
amortization 摊销 oU0 h3  
amount due from banks 存放银行同业的款项 6I>5~?
#  
amount due from banks abroad 存放海外银行同业的款项 a-5HIY5
 
amount due from holding companies 控股公司欠款 "f|(@a  
amount due from local banks 存放本港银行同业的款项 pAil]f6  
amount due to banks 银行同业的存款 sQ}%7BM
K  
amount due to banks abroad 海外银行同业的存款 E8-fW\!F  
amount due to holding companies 控股公司存款 l]Ui@X  
amount due to local banks 本港银行同业的存款 rjL?eTU"s  
amount due to outport banks 外埠银行同业的存款 ZP6x  
amount for note issue 发行纸币的款额 'Z.OF5|eGT  
amount of bond 担保契据的款额 aLKMDiT  
amount of consideration 代价款额 v0`qM
Br1y  
amount of contribution 供款数额 h zZ-$IX X  
amount of indebtedness 负债款额 'sRg4?PT  
amount of principal of the loan 贷款本金额 3X$Q,  
amount of rates chargeable 应征差饷数额 iog # ,  
amount of share capital 股本额 8jggc#.  
amount of sums assured 承保款额 I{
42'9  
amount of variation 变动幅度 LiZdRr  
amount of vote 拨款数额 kxm:g)`=[  
amount payable 应付款额 6KEykw j  
amount receivable 应收款额 lC=N:=Mu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b+IOh|  
analysis 分析 3zB|!pC6s  
ancillary risk 附属风险 7k[pvd|L  
annual account 周年帐目；周年帐目报表；年度决算；年结 >X[|c"l.  
annual accounting date 年结日期 p9AZ9xr  
annual allowance 每年免税额；年积金；年度津贴；年津 ]D LZ&5pv  
annual balance 年度余额 ;h9-}F  
annual disposable income 每年可动用收入 r+{d!CHq}  
annual estimates 周年预算 4L=$K2R2r  
annual fee 年费 SbS$(Gt#Bv  
annual general meeting 周年大会 u3Usq=Ij{  
annual growth rate 年增率；每年增长率 -J"qrp
Z^  
annual long-term supplement 长期个案每年补助金 QSHJmk 6L  
annual pensionable emolument 可供计算退休金的年薪 V)0[`zJ  
annual report 年报 s]y-pZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t/KcXM  
annual return 周年报表；周年申报表；每年报税表格 Ak5[PBbW  
Annual Return Rules 《周年报表规则》 d&[iEU  
annual review of consumer prices 每年消费物价回顾 C}mYt/
  
annual roll-forward basis 逐年延展方式 Cf0|Z  
annual salary 年薪 *$i;o3  
annual statement 年度报表；年度决算表 HKTeqH_:  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [x!i* rW3  
annuitant 年金受益人 #y=ZP:{:t  
annuity 年金 .[T'yc:=  
annuity contract 年金合约 /!=U+X  
annuity on human life 人寿年金 *wC\w  
antecedent debt 先前的债项 /"""z=q  
ante-dated cheque 倒填日期支票 ]}z'X!v_@  
anticipated expenditure 预期开支 ^W Y8-6  
anticipated net profit 预期纯利 `FA)om  
anticipated revenue 预期收入 >vWEUE[  
anti-inflation measure 反通货膨胀措施 U~uwm/h  
anti-inflationary stance 反通货膨胀立场 6FL?4>MZ  
apparent deficit 表面赤字 _urG_~q  
apparent financial solvency 表面偿债能力 J| SwQE~  
apparent partner 表面合伙人 6OL41g'  
application for personal assessment 个人入息课税申请书 lSH ZV Fd  
application of fund 资金应用 XkPv*%Er8  
application to release as liquidator and to destruct the books of accounts and documents EKZA5J7kn  
申请免除清盘人职务及毁灭帐簿与文件 |',M_ e]  
appointed actuary 委任精算师 m`hGDp3  
appointed auditor 委任核数师；委任审计师 f).*NX  
appointed trustee 委任的受托人 CifA,[l34  
appointer 委任人 x3Nkp4=Xd  
apportioned pro rata 按比例分摊 N'I(P9@  
apportionment 分配；分摊 izMYVI?
0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P+Wm9xR2d  
apportionment formula 分摊方程式 zlH28V  
apportionment of estate duty 遗产税的分摊 h&lyxYZ+T$  
appraisal 估价；评估 X<(6T  
appreciable growth 可观增长 7MY)\aH  
appreciable impact 显着影响 ~Fy`>*  
appreciable increase 可观增长 P}HC(S1  
appreciation 增值；升值 gUl1CH&  
appreciation against other currencies 相对其他货币升值 }>2t&+v+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gaQ[3g  
appreciation tax 增值税 NW z9C=y  
appropriation 拨款；拨用；拨付 N0+hejz  
appropriation account 拨款帐目 b-PSm=`  
Appropriation Bill 拨款法案 j!YNg*H  
appropriation-in-aid system 补助拨款办法 O!;H}{[dg  
approved assets 核准资产 r0>q%eM8  
approved basket stock 认可一篮子证券 N83!C=X'  
approved budget 核准预算 l+%Fl=Q2em  
approved charitable donation 认可慈善捐款 4~!Eje!  
approved charitable institution 认可慈善机构 LU%#mY  
approved currency 核准货币；认可货币 O?CdAnhQc`  
approved estimates 核准预算 d]U`?A,  
approved estimates of expenditure 核准开支预算 ~?gzq~~t  
approved overseas insurer 核准海外保险人 .>}BNy  
approved overseas trust company 核准海外信托公司 0HqPyM13Q  
approved pooled investment fund 核准汇集投资基金 $=/rGpAk  
approved provident fund scheme 认可公积金计划 P{?;T5ap6  
approved provision 核准拨款 G'u|Q mb1  
approved redeemable share 核准可赎回股份 'e F%  
approved regional stock 认可地区性证券 C1b*v&1{
 
approved retirement scheme 认可退休金计划 9I85EcT^4"  
approved subordinated loan 核准附属贷款 ton1oq  
arbitrage 套戥；套汇；套利 %NNj9Bl<VV  
arbitrageur 套戥者；套汇者 wb b*nL|P  
arbitrary amount 临时款项 kP@HG<~  
arrangement 措施；安排；协定 IXn
b]q.  
arrears 欠款 TN5>"??"  
arrears of pay 欠付薪酬 z<!O!wX_aI  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]DO&x+Rb  
articles of association 组织章程；组织细则；组织章程细则 69>/@<   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ymYBm:"  
ascertainment of profit 确定利润 :$Q`>k7A  
"Asia Clear" “亚洲结算系统” GQb i$kl  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 eH %Ja[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 GWhE8EDT  
Asian Development Fund [ADF] 亚洲发展基金 ?=<~^Lk  
Asian dollar bond 亚洲美元债券 H<g 1m  
Asian dollar market 亚洲美元市场 /jM_mrpz  
Asian dollar rate 亚洲美元利率 i0>]CJG  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 !$_~x 8K1-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0LdJZP  
asked price 沽盘；喊价；索价；卖方报价 F>*{
e  
assessable income 应评税入息 +~N!9eMc  
assessable loss 应评税亏损 =~&VdPZ  
assessable profit 应评税利润 )>
V?+L5M  
assessable value 应评税值 ;+a2\j+  
assessed profit 估定利润 msiu8E  
assessed value 经评估价值 !}_b|  
assessment 评税；评定；估价；评税单 EkjgNEXq  
assessment number 评税编号；估价编号 V43TO  
assessment of additional tax 补加税评税 uAUp5XP|Z  
assessment of performance 业绩评估；实绩评价 S`0NPGn;@[  
Assessor 评税主任 28a$NP\KW  
asset price bubbles 资产价格泡沫 sf$o(^P9\A  
asset-backed securities 具资产保证的证券 #AShbl jm+  
assets accretion 资产增值 \Wr,<Y  
assets and liabilities 资产与负债 }9^@5!qX  
assets betterment statement 资产递增表；资产改进表 A{N\)  
assets lending 实物放款；有抵押贷款 eNbpwn
e  
assets of the company passing on the death 死者去世时转移的公司资产 2VA
!&`I  
assets pledged as security for liabilities 用作负债抵押的资产 \w%@?Qik  
assets portfolio 资产投资组合 /N6}*0Ru  
assets price 资产价格 Xd3}Vn=  
assets quality 资产质素 `rlk|&T1  
assets realization 资产变现 vy[C'a  
assets refinancing arrangement 资产再集资安排 A|L'ih/  
assets securitization 资产证券化 iPvuz7j=h  
assets situated outside Hong Kong 在香港以外地方的资产 (,B#t7ka  
assets stripping 削减资产；拆卖资产
f"dSr  
assets value 资产值 b5<okICD  
assignee 承让人 22&;jpL'?  
assignment 转让；转让书；转让契 lj4o#^lC  
assignment of interest 权益转让 .1#kDM  
assignment of letters patent and trade mark 专利证书及商标转让 iG#}`  
assignment of property 物业转让；物业转让书 kJT+  
assignment right 转让权 i7w(S3a  
assignor 转让人 H}/05e  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Wpr ,jN8b  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 uR$i48}  
associate member 附属会员 rQb7?O@-  
associated body corporate 相联法人团体 -R b{^/  
associated company 相联公司；联属公司 ^AL2H'  
associated corporation 相联法团 9%tobo@J~n  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vcv CD7MD  
公认会计师公会〔英国〕 BhkoSkr  
Association of Futures Exchange Brokers 香港期货经纪协会 [ *>AN7W  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [c~kF+8  
association of underwriters 承保人组织 Ls}7VKl'  
assumption of control 接管 qtMD CXZ^n  
assurance 担保；保险；转易；转易书 PyBD  
assurance of interest 权益的转易 hr/o<#OW  
at 19XX price 按一九ＸＸ年价格计算 pDl3!m  
at a discount 按赔价计算；按贴水价格计算；打折扣 D=+NxR[  
at a premium 按溢价计算；按升水价格计算 sILSey5`  
at call 通知付款；按通知 ]{GDS! )  
at constant market price 按固定市价计算 #+k*1Jg  
at constant price 按固定价格计算 ~TqT}:,H  
at cost 按成本计算 'V (,.'  
at current market price 按当时市价计算；按现时市价计算 `\CVV*hP  
at current price 按当时价格计算；按现时价格计算 SwW['c'*]B  
at factor cost 按要素成本计算；按生产要素成本计算 b?T  
at money-of-the-day price 按付款当日价格计算 oyvKag  
at or better 按指定或较佳价位〔买卖指令〕 >/=>B7  
at par 按面值计算；平价 ]rN#B-aAr  
at sight 见票即付 R[jEvyD>(  
at the close 按收市盘 y >+mc7n  
at the opening 按开市盘 ?!'ZfQ:zK  
attestation 见证；见证条款 iM]o"qOQm  
at-the-money option 平价期权 !h`kX[:  
attorney 受权人；受托代表人 KzV 2MO-$  
attornment 新拥有人承认书 f0>!qt  
attributable profit 可归属利润 k|xtr&1N.!  
attributable share value 可归属股份价值 \r{W  
Auckland Stock Exchange 奥克兰证券交易所 _S`o1^Ad  
auction 拍卖 CU)|-*uiK  
auctioneer 拍卖商 3\:y8|  
audit 审计；核数 C\*4q8(  
Audit Commission 审计署 ,xfO;yd  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 5Qh?>n>*  
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〕 }`\/f  
audit review 帐目审查 eOI (6U!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 CAD@XZSh  
audited account 审计帐目；经审计的帐目 SF[FmN!^^  
audited annual account 经审计的周年帐目 t#i,1aHA  
audited balance sheet 经审计的资产负债表 r]Lc9dL  
auditor 核数师；核数主任；审计师 ~
Z'w)!h  
auditor's certificate 核数师证明书；审计师证明书 sN6N >{  
auditor's report 核数师报告；审计师报告 {{yZ@>o6  
Aussie bond 澳元债券 D5,P)[  
austerity budget 紧缩预算 j+-P :xvP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,Lr<)p  
Australia All Ordinaries Index 澳洲所有普通股票指数 .6f%?oo  
Australian Dollar [AUD] 澳元 S*
*oA 6  
Australian Options Market 澳大利亚期权市场 /JkC+7H4  
Australian Securities Commission 澳洲证券事务监察委员会 qIMA6u/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 De&6 9  
Australian Stock Exchange 澳大利亚证券交易所 .iD*>M:W  
Austrian Schilling [ATS] 奥地利先令 !\Xm!I8  
authentication 认证；鉴证 2*iIjw3g  
authority to purchase 委托购买证；委购书 Iw<i@=V  
authorization 认可；核准；授权；授权书 tptN6Isuh  
authorization by direction 指示授权 OTDg5:>  
authorization by instruction 指令授权 H1n1-!%d  
authorization by warrant 令状授权 NMOut@  
authorization of unit trust 单位信托的认可 QPtGdd  
authorized agent 指定代理人 }g7]?Ee  
authorized capital 法定资本 n\z,/'d"  
authorized clerk 出市员 L|@y&di  
authorized dealer 认可交易商 A][fLlpr  
authorized financial institution 认可财务机构 ?';OD3-  
authorized fund 认可基金 )Gw~XtB2  
authorized fund house 获授权的基金公司；认可基金公司 mtz#}qD66  
authorized institution 认可机构 <Z}SKR"U%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 XxIHoX&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3jB$2:#  
authorized insurer 获授权保险人；获认可承保人 YuZ"s55zU{  
authorized investment 特准投资项目 N- H^lqD  
authorized person 获授权人 l 'DsZ9y@2  
authorized representative 获授权代表 @f]{>OS  
authorized share capital 法定股本 I`KQ|h0%  
automated quotation system 自动报价系统 w }^ I  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ?`zXLY9q7  
自动交易系统〔香港期货交易所有限公司〕 } :=Tm]S  
automatic adjustment mechanism 自动调整机制 `K~AhlJUQ  
automatic adjustment system 自动调整系统 2_vbT!_  
Automatic Clearing House 自动票据交换所 B33$
pUk  
automatic exchange rates accumulation system 自动化汇率累集系统 ABE@n%|`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :
G\<y  
automatic teller machine [ATM] 自动柜员机 I$N8tn+E  
autopay 自动转帐 w}Uhd,  
available assets 可用资产 o*U]v   
available fiscal reserve 现存财政储备 s*U1  
available profit 可用利润 $un?0S  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `Qr%+OD  
average 平均；平均数；海损 9$`lIy@B  
average basic salary 平均基本薪金 AL#4_]m'  
average consumer expenditure 平均消费开支；一般消费开支 bwiPS1+);  
average cost 平均成本 EBz}|GY;  
average cost of land production 增辟土地平均成本 [(1c<b2r  
average daily turnover 平均每日成交额 9z)5Mdf1j  
average daily wage rate 平均每日工资率 w?kJ+lmOQy  
average expenditure pattern 平均开支模式 dT
,o=8fg  
average growth rate 平均增长率 otggN:^Qw  
average net fixed assets 固定资产平均净值 [kE."#  
average of relatives 相对价格平均数 7i&:DePM'q  
average price 平均价格 T^J>ZDA  
average propensity to consume 平均消费倾向；一般消费倾向 0d8%T<=J  
average propensity to save 平均储蓄倾向；一般储蓄倾向 GFr|E
8  
average rate 平均率 S26MDLk`R3  
average revenue 平均收入；平均收益 }!IL]0q  
average stock 平均库存；平均存货 $!&*xrrNM  
average yearly rent 平均年租 orOt>5}b<  
avoidance of double taxation 避免双重课税 ~3uP6\F  
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 */|BpakD<  
y+7w,m2  
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