一些有用的会计术语(也不知道发的地方对不对)A

A: IL 'i7p  
A share Ａ股；甲类股份 ! @{rkp  
abatement of tax 减税；减扣免税额 1P. W 34  
ABN AMRO Bank N.V. 荷兰银行 K_{f6c<  
above-the-line expenditure 线上项目支出；经常预算支出 HJhPd#xCW  
above-the-line receipt 线上项目收入；经常预算收入 jL(=<R(~y  
ABSA Asia Limited 南非联合亚洲有限公司 -wH#B<'  
absolute change 绝对数值变更 }fpK{db  
absolute expenditure 实际开支 nfJ|&'T  
absolute guideline figure 绝对准则数字 >@KQ )p' `  
absolute interest 绝对权益 CoDu|M%  
absolute order of discharge 绝对破产解除令 <W~5;m  
absolute profit margin 绝对利润幅度 (o~f6pNB,  
absolute value 实值；绝对值 M#LQz~E  
absolutely vested interest 绝对既得权益 #+N\u*-S  
absorbed cost 已吸收成本；已分摊成本 bE#=\kf|  
absorption 吸收；分摊；合并 2uFaAAT  
absorption rate 吸收率；摊配率；分摊率 kwNXKn/
 
ACB Finance Limited 亚洲商业财务有限公司 H
n)K;?H4  
acceptable form of reciprocity 合理的互惠条件 c:
I1XC  
acceptable rate 适当利率；适当汇率 yveyAsN`B  
acceptance agreement 承兑协议 Yf.H$L  
acceptance for honour 参加承兑 ,Hh7'`  
acceptor 承兑人；接受人；受票人 MuB8gSu  
acceptor for honour 参加承兑人 3
GqJs  
accident insurance 意外保险 @+~=h{jv<  
Accident Insurance Association of Hong Kong 香港意外保险公会 3S1V^C-eBx  
accident insurance scheme 意外保险计划 >SpXB:wx  
accident year basis 意外年度基准 xn)FE4  
accommodation 通融；贷款 8+Al+6d|!  
accommodation bill 通融票据；空头票据 h`+Gs{1qw  
accommodation party 汇票代发人 IrQ8t!  
account balance 帐户余额；帐户结余 ~-x8@ /   
account book 帐簿 nP?=uGqCBq  
account collected in advance 预收款项 IIeEe7%#  
account current book 往来帐簿 _?<Y>B, E  
account of after-acquired property 事后取得的财产报告 t+}@J}b  
account of defaulter 拖欠帐目 UT[nzbG  
account payable 应付帐款 @v_E' 9QG^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 w8:F^{  
account receivable 应收帐款 5~k-c Ua  
account receivable report 应收帐款报表 :}x\&]uC#k  
account statement 结单；帐单；会计财务报表 B[ae<V0k  
account title 帐户名称；会计科目 Ht? u{\p@  
accountant's report 会计师报告 ONJW*!(  
Accountant's Report Rules 会计师报告规则 X@Eq5s  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }`6-^lj  
Accounting Arrangements 《会计安排》 ^k&zX!W  
accounting basis 会计基础 I9*o[Jp5  
accounting by Official Receiver 破产管理署署长呈交的帐目  z:9  
Accounting Circular 《会计通告》 xou7j  
accounting class 会计类别 Dntcv|%u  
accounting date 记帐日期；会计结算日期 $D5[12X
 
accounting for money 款项核算 Na: M1Uhb  
Accounting Officer 会计主任 G?\o_)IJ  
accounting period 会计报告期；会计期 ;d G.oUk=  
accounting policy 会计政策；会计方针 $>v^%E;Y4  
accounting practice 会计惯例 q_>DX,A  
accounting principle 会计准则 FW#Lf]FJ  
accounting record 会计记录 -aG( Yx  
accounting report 会计报告 /:"%m:-P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ek_k_!  
Accounting Society of China 中国会计学会 X +;Q=  
accounting statement 会计报表 nkHr(tF 7  
accounting system 会计制度；会计系统 Iu|G*~\  
accounting transaction 会计事项；帐务交易 J9ovy>G  
accounting treatment 会计处理 CvmZW$5Yo  
accounting year 会计年度 0K>rc1dy  
accretion 增值；添加 9F0B-aZ  
accrual 应计项目；应累算数目 n4YEu\*  
accrual basis 应计制；权责发生制 ^T'+dGU`  
accrual basis accounting 应计制会计；权责发生制会计 M_MiY|%V/K  
accrue 应累算；应计 mmY~V:,Kd  
accrued benefit 应累算利益 JiZ9ly(G  
accrued charges 应计费用 ;nLQ?eS\  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z]$yuM  
accrued expenses 应累算费用  Ci
h}  
accrued interest payable 应付利息；应计未付利息 N;A1e@bP  
accrued interest receivable 应收利息；应计未收利息 rsBF\(3b~  
accrued right 累算权益 e;x`C  
accruing profit 应累算的利润 GW'=/ z7  
accumulated fiscal reserve 累积财政储备 6v GcM3M  
accumulated profit 累积利润；滚存溢利 +;#hED;8  
accumulated reserve 累积储备 /7@@CG6b  
accumulation of surplus income 累积收益盈余 M7yJ2u<Ty  
acquired assets 既得资产 H;*:XLPF  
acquisition 收购；购置；取得 x)G/YUv76  
acquisition cost 购置成本 WP32t@  
acquisition expenses 购置费用 vb: '%^v  
acquisition of 100% interest 收购全部股权 +<:p`%  
acquisition of control 取得控制权 &gF{<$$  
acquisition of fixed assets 购置固定资产 ]gTaTY  
acquisition of shell “买壳” sC ]&Qr_  
acquisition price 收购价 QC4_\V
>[  
act of God 天灾 .^@+$}   
acting partner 执事合伙人 v{H23Cfh:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 )~d2`1zGS  
active partner 积极参与的合伙人 BOL_kp"   
active trading 交投活跃 b_V)]>v+  
actual circulation 实际流通 @pytHN8( $  
actual cost 实际成本 n$`Nx\v  
actual expenditure 实际开支；实际支出 HH^{,53%  
actual income 实际入息；实际收入；实际收益 A6iyJFmD  
actual market 现货市场 }C"#b\A2  
actual price 现货价；实际价格 1b6gTfU  
actual profit 实际利润 UeHS4cW  
actual quotation 实盘；实际价位；实际报价 nkJ*$cT1o  
actual year basis 按实际年度计算 l*'8B)vN2  
actuals 实货 [FiXsYb.8  
actuarial investigation 精算调查 \vQ_:-A  
actuarial principle 精算原则 %Pa-fee  
actuarial report 精算师报告 mqsf#'ri  
Actuarial Society of Hong Kong 香港精算学会 bL0+v@(r  
actuarial valuation 精算师估值 W:rzfO.`Z  
actuary 精算师 TlBLG.-^  
ad referendum agreement 暂定协议；有待覆核的协定  .)cOu>  
ad valorem duty 从价税；按值征税 Y%=A>~s*c:  
ad valorem duty system 从价税制 KOF!a  
ad valorem fee 从价费 Iu1P}R>C  
ad valorem tariff 从价关税 gLpWfT29V  
additional allowance 额外免税额 \re.KB#R  
additional amount for unexpired risk 未过期风险的额外款额 cK-!Evv  
additional assessable profit 补加应评税利润 *ac#wEd  
additional assessment 补加评税 Ab_aB+g ]  
additional commitment 额外承担 ;quGy3  
additional commitment vote 额外承担拨款 dk(-yv'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?: meix  
additional dependent parent allowance 供养父母额外免税额 ' >\*  
additional provision 额外拨款 |LNXu  
additional stamp duty 附加印花税 2>EIDRLJ-  
additional tax 补加税罚款；补加税款 F`u{'w:Hv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 P@5^`b|  
adjudged bankrupt 被裁定破产 fA3  
adjudicated bankrupt 裁定破产人 b-O4IDIT  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 MfL q h  
adjudication of bankruptcy 裁定破产；宣告破产 G3U+BC23E  
adjudication of insolvency 裁定无力偿还债务 "(C}Dn#  
adjusted actual 经调整的实数；调整后的实数 kb%W3c9HO  
adjusted current assets 经调整的流动资产；调整后的流动资产 S[u<vHy  
adjusted figure 经调整的数字；调整后的数额 N{q'wep  
adjusted liabilities 经调整的负债；调整后的负债 uj:w^t ][  
adjusted loss 经调整的亏损；调整后的亏损 Y]Fq)-  
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 !^m
5by  
adjusted profit 经调整的利润；调整后的利润 _nRshTt`V&  
adjusted surplus 经调整的盈余额；调整后的盈余额 C#r`oZS1  
adjusted value 经调整的价值；调整后的价值 J]~fv9~P  
adjustment 调整；修订；理算〔保险〕 C$(t`G  
adjustment centre 调剂中心 6*LU+U=`  
adjustment lag 调整过程的时间差距；调整时差 qq?>ulu*W  
adjustment mechanism 调整机制 }40/GWp<f  
adjustment of loss 亏损调整 _c(=>  
adjustment process 调整过程；调整程序 '<}7bw}+c  
adjustment range 调整幅度 !^LvNW\|  
administered exchange rate 受管制汇率 .K7A!;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 cX=` Tl  
administration expenses 行政费用 C>03P.s4c  
administration fee 手续费；行政费 Vm.u3KE  
administration in bankruptcy 破产管理 ]{"(l(  
administration order 遗产管理令 8n73MF  
administrator 管理人；遗产管理人 #mM&CscE  
administrator of the estate 遗产管理人 oVhw2pKpM  
admission of debt 债项承认书 4sJx_Qi  
admission of proof 接纳债权证明 J%A`M\  
advance 放贷款项；垫付款项；预支款项；预付款项 \hq8/6=4s  
advance account 暂支帐目；预付款帐户 \u/5&[;  
advance compensation 预付补偿金 5Px.G*  
advance from shareholder 股东垫款 IB?A]oN1{  
advance pending reimbursement 预支以待日后付还 Xt7'clr  
advanced economy 先进经济体系 '&9a%  
advancement 预付；预付财产 z`Q5J9_<cV  
advances warrant 垫款令 $}F]pa[  
advancing 贷出 g9 yCd(2<5  
adverse balance 逆差 ^Qr P.l#pZ  
adverse exchange 逆汇 cPN7^*  
advertisement addressed to shareholders 在报章刊登的致股东通告 yf8UfB#a  
advice for collection 托收通知书 T4#knSIlh  
advice of drawing 提款通知书；汇票通知书 }(],*^'u-  
advice of payment 付款通知 I|ULf  
Advisory Committee [Securities and Futures Commission] G|MDo|q]  
谘询委员会〔证券及期货事务监察委员会〕 + zrwz\  
Advisory Committee on Diversification 经济多元化谘询委员会 $yc,D=*Isi  
affidavit 誓章；遗产申报誓章 'qP^MdoE%~  
affidavit of no receipt 述明无收款的誓章  HOD2/  
affiliate 联号；联营公司；附属公司 tFSdi.|G=  
affiliated company 附属公司；联号；联营公司 d,
[KcX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 wYxi
zNv,  
affordability 负担能力 R utW{wh  
African Development Bank [AfDB] 非洲开发银行 .kYzB.3@]  
after-acquired property 事后取得的财产 ?ykZY0{B  
after-hours dealing 市后交易 zbi
  
after-tax profit 税后盈利；税后利润；税后溢利 \=_8G:1  
agency agreement 代理协议 0Fw\iy1o  
agency expenses 代理机构的开支 ps[6)d)o  
agency fee 代理费 EiN.VU `  
Agency Law 《代理法》 'wZy: c  
agent 代理人；承销人 -'N#@Wdr  
agent of company 公司代理人 C[KU~@  
agent's fee 代理人费；经纪费 %1<p1u'r?#  
aggregate 总计；总数；总体数字 lcP@5ZW  
aggregate amount 总款额；总额 ,C&>mv xA  
aggregate assets and liabilities 总体资产与负债 ?dmMGm0T9  
aggregate at constant price 按固定价格计算的总体数字 \}Wkj~IX  
aggregate demand 总需求 '|/_='  
aggregate gross position 总持仓量 EUn"x'   
aggregate limit 总限额 ChW0vIL`  
aggregate of salaries tax 合计薪俸税 ?rOb?cu-  
aggregate performance 总体表现；总体业绩 ~pA;j7*  
aggregate supply 总体供应 FKx9$B  
aggregate surplus 总盈余 p%ZiTrA1&D  
aggregate total 整体总额 #,PAM.rH  
aggregate value 总值；合计价值 "@?|Vv,vn  
aggregated basis 合计基准 iR_Syk`G*A  
aggregated net chargeable income 合计应课税入息实额 _l,Z38  
aggregation 合并计算；合计；总和 |)4$\<d  
aggregation of incomes of husband and wife 夫妇入息合并计算 w@ 5/mf?  
aggregation of property 财产的总和 Hb+#*42v  
agio 差价；贴水 ]dK]a:S  
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》 rO`g~>-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment .apX72's,  
《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》 u20b+c4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _]S6>  
《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》 +{%4&T<nHw  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 55cldo   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]6;AK\9TM  
agreement for a settlement 授产协议 7, 13g)  
agreement for assignment 转让协议 9HE(*S  
agreement for sale 售卖协议；买卖协议 G}-.
xj]  
agreement for sale and purchase 买卖协议 4d 3Znpf  
agreement for the payment of interest 支付利息协议 &v-V_.0(H  
agreement for the repayment of money 还款协议 Uaj=}p\+.p  
agreement of reinsurance 再保险协议 L@4zuzmlb  
Agricultural Bank of China 中国农业银行 LA?\~rh!  
air passenger departure tax 飞机乘客离境税 Z :9VxZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 lp}WBd+  
airport tax 机场税 ^0|NmMJ]  
alcohol duty 酒精税 7 h1"8#X  
alienation 让与；让渡；转让 uBTT {GGQ  
alimony 生活费；赡养费 1a$V{Eag  
All Ordinaries Index [AOI] 所有普通股指数 5y3TlR  
all risks 全险；综合险 Crhi+D  
All Sales Record for Stock Market 《股票市场成交报告》 /8MQqZ C  
Allied Capital Resources Limited 新联财务有限公司 #VV.
[N  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Doh|G:P]#  
allocation letter 拨款信件 e87- B1`  
allocation of fund 分配款项；预留款项 05KoxFO?  
allocation of profit 利润分配；溢利分配 $ tNhwF  
allocation warrant 拨款令 "k<:a2R  
allotment 分配；配股 1(i>Vt.+  
allotment notice 股份配售通知；配股通知 6{$dFwl  
allotment of shares 股份分配 bQy%$7UmX,  
allowable 可获宽免；免税的 P082.:q"  
allowable business loss 可扣除的营业亏损 2E2}|: ||&  
allowable expenses 可扣税的支出 rH9}nL  
allowance 免税额；津贴；备抵；准备金 <s>/< kW:  
allowance for debts 债项的免税额 [/Z'OV"tU
 
allowance for depreciation by wear and tear 耗损折旧免税额 `,Nn4  
allowance for funeral expenses 殡殓费的免税额 LZ)m](+M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oe|e
+  
allowance for repairs and outgoings 修葺及支出方面的免税额 iHn!KV  
allowance to debtor 给债务人的津贴 i"]8Zw_D  
alteration of capital 资本更改 K~8tN,~&  
alternate trustee 候补受托人 >NRz*h#  
amalgamation 合并 /plUzy2Yu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iL_F*iK5  
ambit of charges 征税范围；收费范围 @sHw+to|p)  
amended valuation 经修订的估值 :#[_Osmf(  
American Commodities Exchange 美国商品交易所
:dguQ|e  
American Express Bank Limited 美国运通银行 VMIX$#  
American Stock Exchange 美国证券交易所 1 j12Qn@]  
amortization 摊销
qys
a!B  
amount due from banks 存放银行同业的款项 3Y{)(%I  
amount due from banks abroad 存放海外银行同业的款项 pRwGv  
amount due from holding companies 控股公司欠款 UB$`;'|i  
amount due from local banks 存放本港银行同业的款项 2rCY&8  
amount due to banks 银行同业的存款 t/*K#]26  
amount due to banks abroad 海外银行同业的存款 s!'A\nVV1$  
amount due to holding companies 控股公司存款 "Wk{4gS7l  
amount due to local banks 本港银行同业的存款 r^A#[-VyNP  
amount due to outport banks 外埠银行同业的存款 =b<<5N s  
amount for note issue 发行纸币的款额 N4H+_g|  
amount of bond 担保契据的款额 Yc82vSG'  
amount of consideration 代价款额 WYC1rfd=  
amount of contribution 供款数额 As+;qNO  
amount of indebtedness 负债款额 N 2"3~  #  
amount of principal of the loan 贷款本金额 W/r mm*  
amount of rates chargeable 应征差饷数额 uR;-eK  
amount of share capital 股本额 48CI8[T  
amount of sums assured 承保款额 7p.h{F'A  
amount of variation 变动幅度 Ok>(>K<r  
amount of vote 拨款数额 P$3=i`X!nw  
amount payable 应付款额 VL7S7pb_  
amount receivable 应收款额 
C5+`<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 So=nB} b[?  
analysis 分析 oKYhE  
ancillary risk 附属风险 aw/7Z`
 
annual account 周年帐目；周年帐目报表；年度决算；年结 @mx$sNDkL  
annual accounting date 年结日期 \$'m^tVU  
annual allowance 每年免税额；年积金；年度津贴；年津 7y)=#ZG'R  
annual balance 年度余额 x$n~f:1Y  
annual disposable income 每年可动用收入 7<:Wq=e!r  
annual estimates 周年预算 3_MS'&M  
annual fee 年费 V[Rrst0yo  
annual general meeting 周年大会 +l
W}ixt  
annual growth rate 年增率；每年增长率 adI!W-/R:  
annual long-term supplement 长期个案每年补助金 $% Ci8p  
annual pensionable emolument 可供计算退休金的年薪 qo6LC>Qg  
annual report 年报 >&;>PZBPCO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l#b|@4:I  
annual return 周年报表；周年申报表；每年报税表格 /S]:dDY9K  
Annual Return Rules 《周年报表规则》 [vWkAJ'K  
annual review of consumer prices 每年消费物价回顾 `pi-zE)  
annual roll-forward basis 逐年延展方式 t0bhXFaiE  
annual salary 年薪 abo>_"9-  
annual statement 年度报表；年度决算表 ~`2&'8  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 u`Z0{d  
annuitant 年金受益人 zr.+'  
annuity 年金 .%?-As  
annuity contract 年金合约 H^D 3NuUC  
annuity on human life 人寿年金 TF=k(@9J?  
antecedent debt 先前的债项 U|J$?aFDr  
ante-dated cheque 倒填日期支票 rX33s  
anticipated expenditure 预期开支 A mI>m  
anticipated net profit 预期纯利 hza> jR  
anticipated revenue 预期收入 dK}WM46$  
anti-inflation measure 反通货膨胀措施 #0bO)m+NZ  
anti-inflationary stance 反通货膨胀立场 7}ws |4Y  
apparent deficit 表面赤字 kS+r"e .TM  
apparent financial solvency 表面偿债能力 ({%oih  
apparent partner 表面合伙人 )'[x)q  
application for personal assessment 个人入息课税申请书 "{A*(.  
application of fund 资金应用 ;8*XOC;[  
application to release as liquidator and to destruct the books of accounts and documents h `\$sT!Z  
申请免除清盘人职务及毁灭帐簿与文件 nn
@^K6  
appointed actuary 委任精算师 7m:|u*ij2~  
appointed auditor 委任核数师；委任审计师 o_Jn_3=  
appointed trustee 委任的受托人 [DZqCo  
appointer 委任人 b0@>xT  
apportioned pro rata 按比例分摊 b4Z`y8=  
apportionment 分配；分摊 R"U/RS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &yxNvyA[u  
apportionment formula 分摊方程式 AH2_#\  
apportionment of estate duty 遗产税的分摊 'tb(J3ZP  
appraisal 估价；评估 ;)(Sdf[P  
appreciable growth 可观增长 e1 x^PT  
appreciable impact 显着影响 `^7:7Wr]=  
appreciable increase 可观增长 wMb)6YZs  
appreciation 增值；升值 CmEpir{}(  
appreciation against other currencies 相对其他货币升值 ,3Wb4so  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L*g. 6+2  
appreciation tax 增值税 5Vp;dc  
appropriation 拨款；拨用；拨付 JEWL)  
appropriation account 拨款帐目 d/D,P=j"  
Appropriation Bill 拨款法案  0]AN;  
appropriation-in-aid system 补助拨款办法 )0#j\B  
approved assets 核准资产 48 W.qzC  
approved basket stock 认可一篮子证券 BBHK  
approved budget 核准预算 *16<M)7  
approved charitable donation 认可慈善捐款 '|l%rv  
approved charitable institution 认可慈善机构 Bo`Tl1K#  
approved currency 核准货币；认可货币 {=3J/)='  
approved estimates 核准预算 X'fuF2owd  
approved estimates of expenditure 核准开支预算 -S"5{N73  
approved overseas insurer 核准海外保险人 X E|B)Q(  
approved overseas trust company 核准海外信托公司 ZgV~W#t  
approved pooled investment fund 核准汇集投资基金 &v^!y=Bt  
approved provident fund scheme 认可公积金计划 bIgh@= 2  
approved provision 核准拨款 {<qF}i:V  
approved redeemable share 核准可赎回股份 .L9']zXc`  
approved regional stock 认可地区性证券 I2f?xJ2/Z  
approved retirement scheme 认可退休金计划 pzp,t(%j  
approved subordinated loan 核准附属贷款 NS`07#z^  
arbitrage 套戥；套汇；套利 u!Xb?:3uj  
arbitrageur 套戥者；套汇者 & _; y.!  
arbitrary amount 临时款项 YT>KJ  
arrangement 措施；安排；协定 z{S:X:X  
arrears 欠款 xfjd5J7'  
arrears of pay 欠付薪酬 #/Ruz'H1>  
arrears of revenue 逾期未收税款；逾期未收的帐项 vr=~M?  
articles of association 组织章程；组织细则；组织章程细则 lT2 4JhJ#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M)&Io6>  
ascertainment of profit 确定利润 ? ^M /[@  
"Asia Clear" “亚洲结算系统” N0i!l|G6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 w OI^Q~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -fE.<)m=!  
Asian Development Fund [ADF] 亚洲发展基金 /~De2mq1  
Asian dollar bond 亚洲美元债券 bEm7QgV{X  
Asian dollar market 亚洲美元市场 @@I7$*  
Asian dollar rate 亚洲美元利率 s~*}0-lS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9Ycn0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 xJ{_qP  
asked price 沽盘；喊价；索价；卖方报价 4({(i  
assessable income 应评税入息 C{EAmv'  
assessable loss 应评税亏损 oM!xz1kVL  
assessable profit 应评税利润 :.kZR;  
assessable value 应评税值 07V8;A<,  
assessed profit 估定利润 `vd= ec  
assessed value 经评估价值 '+j<n[JLC  
assessment 评税；评定；估价；评税单 _AFQ>j  
assessment number 评税编号；估价编号 Ko6^iI1  
assessment of additional tax 补加税评税 EIjI!0j  
assessment of performance 业绩评估；实绩评价 MJ`N,E[  
Assessor 评税主任 $9 +YNgW>  
asset price bubbles 资产价格泡沫 &-%>qB|*  
asset-backed securities 具资产保证的证券 1B|8ZmFJj  
assets accretion 资产增值 Z$p0&~  
assets and liabilities 资产与负债 Lxv6!?v|  
assets betterment statement 资产递增表；资产改进表 B z^|SkEit  
assets lending 实物放款；有抵押贷款 F]UQuOR)  
assets of the company passing on the death 死者去世时转移的公司资产 ';0 qj$#  
assets pledged as security for liabilities 用作负债抵押的资产 glj
7$  
assets portfolio 资产投资组合 O*[{z)M.  
assets price 资产价格 {:Aw_z:'  
assets quality 资产质素 ;}qhc l+  
assets realization 资产变现 `lO(s%HC  
assets refinancing arrangement 资产再集资安排 =<c#owe:m  
assets securitization 资产证券化 y}FZD?"  
assets situated outside Hong Kong 在香港以外地方的资产 )KE[!ofD  
assets stripping 削减资产；拆卖资产 |
?d#eQ9a  
assets value 资产值 #sTEQjJ,J  
assignee 承让人 5c5oSy+  
assignment 转让；转让书；转让契 pd3,pQ  
assignment of interest 权益转让 Y4E/?37j  
assignment of letters patent and trade mark 专利证书及商标转让 >@_im6  
assignment of property 物业转让；物业转让书 +vW)vS[  
assignment right 转让权 :w`3cwQ  
assignor 转让人 l.`u5D  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .~>?*}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7ER
|'j  
associate member 附属会员 G,f-.  
associated body corporate 相联法人团体 UH? p]4Nz  
associated company 相联公司；联属公司 4[yIOs  
associated corporation 相联法团 ?WUF!Jk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +-<}+8G;  
公认会计师公会〔英国〕 z0%\OhuCcf  
Association of Futures Exchange Brokers 香港期货经纪协会 iYJZvN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F(5hmr  
association of underwriters 承保人组织 r@U3sO#N  
assumption of control 接管 %c|UmKKi  
assurance 担保；保险；转易；转易书 b0v:12q  
assurance of interest 权益的转易 ;{#^MD MB  
at 19XX price 按一九ＸＸ年价格计算 26I  
at a discount 按赔价计算；按贴水价格计算；打折扣  foRD{Hx  
at a premium 按溢价计算；按升水价格计算 Os&n  
at call 通知付款；按通知 Su8|R"qU  
at constant market price 按固定市价计算 \25/$Ae}c  
at constant price 按固定价格计算 cc}Key@D  
at cost 按成本计算 7a4o1;l  
at current market price 按当时市价计算；按现时市价计算 <IJu7t>  
at current price 按当时价格计算；按现时价格计算 (xl\J/  
at factor cost 按要素成本计算；按生产要素成本计算 d>0+A)6>  
at money-of-the-day price 按付款当日价格计算 K4Sk+ v  
at or better 按指定或较佳价位〔买卖指令〕 yNg9X(U  
at par 按面值计算；平价 G
(iJi  
at sight 见票即付 q[3x2sR  
at the close 按收市盘 i;z{zVR  
at the opening 按开市盘 ^T5X)Nu{=C  
attestation 见证；见证条款 h6_(?|:-(  
at-the-money option 平价期权 69m ;XdkKz  
attorney 受权人；受托代表人 s 5WqR8  
attornment 新拥有人承认书 \Q~8?p+  
attributable profit 可归属利润 Ea6 &~"  
attributable share value 可归属股份价值 tZyo`[
La  
Auckland Stock Exchange 奥克兰证券交易所 0'5/K ,  
auction 拍卖 0(U#)  
auctioneer 拍卖商 Fmyj*)J[Z  
audit 审计；核数 O`G/=/GZ  
Audit Commission 审计署 =,y |00l  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 80b;I|-T,  
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〕 \1"'E@+  
audit review 帐目审查 /E;y,o75  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 d}'U?6ob  
audited account 审计帐目；经审计的帐目 h `}}  
audited annual account 经审计的周年帐目 *&BnF\?m  
audited balance sheet 经审计的资产负债表 V7d)S&*V  
auditor 核数师；核数主任；审计师 *NFg;<:j  
auditor's certificate 核数师证明书；审计师证明书 )s_n  
auditor's report 核数师报告；审计师报告 cD*}..-/4  
Aussie bond 澳元债券 lot%N(mB`  
austerity budget 紧缩预算 kIHDe
o%K}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <%.5hCTp97  
Australia All Ordinaries Index 澳洲所有普通股票指数 VKp*9%9  
Australian Dollar [AUD] 澳元 fhPkEvJ  
Australian Options Market 澳大利亚期权市场 Sr?#wev]rn  
Australian Securities Commission 澳洲证券事务监察委员会 qfY5Ww$8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o+w;PP)+=  
Australian Stock Exchange 澳大利亚证券交易所 Zxr!:t7  
Austrian Schilling [ATS] 奥地利先令 !pTJ./  
authentication 认证；鉴证 Jn:ZYqc  
authority to purchase 委托购买证；委购书 dZ#&YG)?e  
authorization 认可；核准；授权；授权书 {7u[1[L1  
authorization by direction 指示授权 j#r6b]k(Hv  
authorization by instruction 指令授权 YHNR3  
authorization by warrant 令状授权 Snp|!e  
authorization of unit trust 单位信托的认可 @"
a6fn  
authorized agent 指定代理人 1 `^Rdi0  
authorized capital 法定资本 5=Xy,hmnC  
authorized clerk 出市员 ~h}Fi  
authorized dealer 认可交易商 @NhvnfZ  
authorized financial institution 认可财务机构 K<?nq0-  
authorized fund 认可基金 o#) {1<0vg  
authorized fund house 获授权的基金公司；认可基金公司 x:-.+C%  
authorized institution 认可机构 Z4<L$i;/jN  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 A?_=K  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ZkL8
e  
authorized insurer 获授权保险人；获认可承保人 ]]7mlQ  
authorized investment 特准投资项目 O[tvR:Nh  
authorized person 获授权人 glDcUCF3  
authorized representative 获授权代表 v+p{|X-  
authorized share capital 法定股本 0a8/B>  
automated quotation system 自动报价系统 {3;AwhN0H  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;g{qYj_  
自动交易系统〔香港期货交易所有限公司〕 !!@A8~H  
automatic adjustment mechanism 自动调整机制 valtev0<  
automatic adjustment system 自动调整系统 L,y6^J!  
Automatic Clearing House 自动票据交换所 Z^ }mp@j>  
automatic exchange rates accumulation system 自动化汇率累集系统 infl.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )u))n#P  
automatic teller machine [ATM] 自动柜员机 zp\8_U@  
autopay 自动转帐 CYOI.#m2  
available assets 可用资产 db'/`JeK b  
available fiscal reserve 现存财政储备 4XVCHs
(  
available profit 可用利润 X%yO5c\l2  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]7-&V-Ct*  
average 平均；平均数；海损 F, U*
yj  
average basic salary 平均基本薪金 SGb;!T*  
average consumer expenditure 平均消费开支；一般消费开支 :0Z^uuk`gq  
average cost 平均成本 ?X@fKAj  
average cost of land production 增辟土地平均成本 (c0A.L)  
average daily turnover 平均每日成交额 ;iDPn2?6?x  
average daily wage rate 平均每日工资率 :#dE:L;T  
average expenditure pattern 平均开支模式 2,ECYie^  
average growth rate 平均增长率 )`^p%k  
average net fixed assets 固定资产平均净值 6'\6OsH  
average of relatives 相对价格平均数 %%(R@kh9  
average price 平均价格 ^N8)]F,  
average propensity to consume 平均消费倾向；一般消费倾向 *s@Qtgu  
average propensity to save 平均储蓄倾向；一般储蓄倾向 U qG .:@T  
average rate 平均率 +`3!I  
average revenue 平均收入；平均收益 V_plq6z  
average stock 平均库存；平均存货 + QQS={  
average yearly rent 平均年租 o7IxJCL=Q  
avoidance of double taxation 避免双重课税  hi
g2  
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 7G
DHz.IX  
4CGPOc  
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