一些有用的会计术语(也不知道发的地方对不对)A

A: e9tb]sAG  
A share Ａ股；甲类股份 `@v;QLD"d<  
abatement of tax 减税；减扣免税额 4>a(!ht  
ABN AMRO Bank N.V. 荷兰银行 "tK|/R+  
above-the-line expenditure 线上项目支出；经常预算支出 %>6ilGQ+  
above-the-line receipt 线上项目收入；经常预算收入 c!'\k,ma<9  
ABSA Asia Limited 南非联合亚洲有限公司 &I(\:|`o  
absolute change 绝对数值变更 qxsHhyB_n;  
absolute expenditure 实际开支 BW}M/  
absolute guideline figure 绝对准则数字 r4DHALu#)  
absolute interest 绝对权益 qvK/}  
absolute order of discharge 绝对破产解除令 !n P4S)A  
absolute profit margin 绝对利润幅度 Q\T?t
 
absolute value 实值；绝对值 ^8J`*R8CL  
absolutely vested interest 绝对既得权益 6EO@Xf7,  
absorbed cost 已吸收成本；已分摊成本 VX>j2Z'  
absorption 吸收；分摊；合并 6x=w-32+ y  
absorption rate 吸收率；摊配率；分摊率 P=6d<no&<  
ACB Finance Limited 亚洲商业财务有限公司 [u37Hy_Gi  
acceptable form of reciprocity 合理的互惠条件 I%GQ3D"=  
acceptable rate 适当利率；适当汇率 j"aY\cLr t  
acceptance agreement 承兑协议 T93st<F=R  
acceptance for honour 参加承兑 &[_@f
#  
acceptor 承兑人；接受人；受票人 V*5v JF0j  
acceptor for honour 参加承兑人 !c1M{klP  
accident insurance 意外保险 ".waCt6  
Accident Insurance Association of Hong Kong 香港意外保险公会 +^&i(7a[?  
accident insurance scheme 意外保险计划 kS=nH9  
accident year basis 意外年度基准 dUt4] ar  
accommodation 通融；贷款 F",TP,X  
accommodation bill 通融票据；空头票据 ",J&UTUh  
accommodation party 汇票代发人 `b]wyP  
account balance 帐户余额；帐户结余 &R?to>xr\  
account book 帐簿 6H5o/)Q~  
account collected in advance 预收款项 pe2:~}WB  
account current book 往来帐簿 w6)Q5H53)  
account of after-acquired property 事后取得的财产报告 
f1+  
account of defaulter 拖欠帐目 VB#&`]rdo  
account payable 应付帐款 kh:_,g  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Lo#G.
s|  
account receivable 应收帐款 c@"FV,L>  
account receivable report 应收帐款报表 4,Oa(b  
account statement 结单；帐单；会计财务报表 <\O8D0.d  
account title 帐户名称；会计科目 U]_WX(4 @  
accountant's report 会计师报告 "bF52lLu  
Accountant's Report Rules 会计师报告规则 QKB+mjMH#x  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5u;//Cm  
Accounting Arrangements 《会计安排》 ,(zV~-:9  
accounting basis 会计基础 HLG5SS7  
accounting by Official Receiver 破产管理署署长呈交的帐目 \w>Rmf'
|  
Accounting Circular 《会计通告》 .P/0`A{&  
accounting class 会计类别 Ui"{0%  
accounting date 记帐日期；会计结算日期 $I>]61l%  
accounting for money 款项核算 $/tj<++W  
Accounting Officer 会计主任 eq(h{*rC  
accounting period 会计报告期；会计期 9H/R@i[E  
accounting policy 会计政策；会计方针 v}a{nU'  
accounting practice 会计惯例 wet[f{c  
accounting principle 会计准则 kGo2R]Dd[  
accounting record 会计记录 Q"nw.FjUG  
accounting report 会计报告 YG8V\4 SQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 1[u{y{9 q  
Accounting Society of China 中国会计学会 !<HMMf,-D  
accounting statement 会计报表 H!u8+  
accounting system 会计制度；会计系统 [fV"tf;  
accounting transaction 会计事项；帐务交易 Mj6,VD9L  
accounting treatment 会计处理 !4=_l6kg~+  
accounting year 会计年度 ^v'0\(H?P  
accretion 增值；添加 yiI oqvP  
accrual 应计项目；应累算数目 {wj%WSQj/y  
accrual basis 应计制；权责发生制 B["+7\c<~  
accrual basis accounting 应计制会计；权责发生制会计 /|i*'6*  
accrue 应累算；应计 fCF.P"{W"  
accrued benefit 应累算利益 _ahp7-O  
accrued charges 应计费用 v[{7\Hh
a  
accrued cumulative preference share dividend 应累算的累积优先股股息 G9LWnyQt  
accrued expenses 应累算费用 6kLy!QS  
accrued interest payable 应付利息；应计未付利息 /j}Tv.'d  
accrued interest receivable 应收利息；应计未收利息 *A
Q3RA8  
accrued right 累算权益 :[328X2  
accruing profit 应累算的利润 @6tczU}ak  
accumulated fiscal reserve 累积财政储备 ;-@: }/  
accumulated profit 累积利润；滚存溢利 6SH0 y  
accumulated reserve 累积储备 5
QuRwu_  
accumulation of surplus income 累积收益盈余 f$kbb6juL  
acquired assets 既得资产 G'#u!<(^h  
acquisition 收购；购置；取得 8IQ}%|lN  
acquisition cost 购置成本 +hr|$  
acquisition expenses 购置费用 l!Xj UnRF  
acquisition of 100% interest 收购全部股权 Ky,upU  
acquisition of control 取得控制权 `P
L}8ydZ  
acquisition of fixed assets 购置固定资产 ng9e)lU~*b  
acquisition of shell “买壳” ]=%qm;  
acquisition price 收购价 buN@O7\  
act of God 天灾 8b~  
acting partner 执事合伙人 O65`KOPn  
active market 买卖活跃的市场；交投畅旺的市场；旺市 yq[/9PciA  
active partner 积极参与的合伙人 9RHDkK{5  
active trading 交投活跃 ^Cp2#d*  
actual circulation 实际流通 N\B&|;-V  
actual cost 实际成本 Xb>SA|6[|  
actual expenditure 实际开支；实际支出 fxoEK}TM  
actual income 实际入息；实际收入；实际收益 0E!-G= v  
actual market 现货市场 h8 N|m0W  
actual price 现货价；实际价格 5R~M@  
actual profit 实际利润 d7[^pN  
actual quotation 实盘；实际价位；实际报价 1G5AL2  
actual year basis 按实际年度计算 G$V=\60a-  
actuals 实货 `x#S.b  
actuarial investigation 精算调查 P(b[|QF  
actuarial principle 精算原则 0RMW>v/7kL  
actuarial report 精算师报告 hk:>*B}  
Actuarial Society of Hong Kong 香港精算学会 I[\
7Bf  
actuarial valuation 精算师估值 uGb+ *tD  
actuary 精算师 lGWz  
ad referendum agreement 暂定协议；有待覆核的协定 U'(zKqC  
ad valorem duty 从价税；按值征税 EYj~Xj8_  
ad valorem duty system 从价税制 g`S;xs  
ad valorem fee 从价费 .\ fpjQW  
ad valorem tariff 从价关税 rZ3ji(4HS  
additional allowance 额外免税额 03v&k  
additional amount for unexpired risk 未过期风险的额外款额 pgh(~[  
additional assessable profit 补加应评税利润 K;sC#9m  
additional assessment 补加评税 SsW<,T  
additional commitment 额外承担 Aipm=C8  
additional commitment vote 额外承担拨款 cxSHSv1;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {\0V
$#q   
additional dependent parent allowance 供养父母额外免税额 @XM*N7  
additional provision 额外拨款 'Gc{cNbXIA  
additional stamp duty 附加印花税 Z^%a 1>`  
additional tax 补加税罚款；补加税款 saiXFM7J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3w"JzC@  
adjudged bankrupt 被裁定破产 vu^mLc  
adjudicated bankrupt 裁定破产人 !(?7V  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |6bvUFr  
adjudication of bankruptcy 裁定破产；宣告破产 I@6+AU~,6  
adjudication of insolvency 裁定无力偿还债务 ZwLr>?0$ p  
adjusted actual 经调整的实数；调整后的实数 pMHl<HH  
adjusted current assets 经调整的流动资产；调整后的流动资产 \zg R]|  
adjusted figure 经调整的数字；调整后的数额 eg}g}a  
adjusted liabilities 经调整的负债；调整后的负债 'vVWUK956  
adjusted loss 经调整的亏损；调整后的亏损 5Ex[}y9L`  
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 "X2'k@s`  
adjusted profit 经调整的利润；调整后的利润 kOD
=H-vSi  
adjusted surplus 经调整的盈余额；调整后的盈余额 8}:$=n4&  
adjusted value 经调整的价值；调整后的价值 D|)_c1g  
adjustment 调整；修订；理算〔保险〕 lCp6UkE  
adjustment centre 调剂中心 C/Z#NP~ *  
adjustment lag 调整过程的时间差距；调整时差 \UZGXk  
adjustment mechanism 调整机制 99ZWB  
adjustment of loss 亏损调整 EMO{u  
adjustment process 调整过程；调整程序 N6-7RoA+  
adjustment range 调整幅度 sU&v B:]~  
administered exchange rate 受管制汇率 ?<3 d Fb  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 9AhA"+?  
administration expenses 行政费用 m=@xZw<  
administration fee 手续费；行政费 "kFH*I+v  
administration in bankruptcy 破产管理 r1-MO`6  
administration order 遗产管理令 6}I X{nQI  
administrator 管理人；遗产管理人 \)t//0  
administrator of the estate 遗产管理人 d;l%XZe  
admission of debt 债项承认书 7<e}5nA/  
admission of proof 接纳债权证明 &-Ch>:[  
advance 放贷款项；垫付款项；预支款项；预付款项 J(d+EjC  
advance account 暂支帐目；预付款帐户 9MZ)-  
advance compensation 预付补偿金 hDB(y4/  
advance from shareholder 股东垫款 K 'l-6JY-  
advance pending reimbursement 预支以待日后付还 Sxc)~y  
advanced economy 先进经济体系 dL%*;   
advancement 预付；预付财产 Fy<:iv0>t  
advances warrant 垫款令 *|W](id7e  
advancing 贷出 wMR,r@}  
adverse balance 逆差 \h#aPG<yo  
adverse exchange 逆汇 B3&C&o.h  
advertisement addressed to shareholders 在报章刊登的致股东通告 ddKP3}  
advice for collection 托收通知书 F<p`)?  
advice of drawing 提款通知书；汇票通知书 vLN KX;9  
advice of payment 付款通知 rD <T  
Advisory Committee [Securities and Futures Commission] H%Vf$1/TF  
谘询委员会〔证券及期货事务监察委员会〕 vA_,TS#Bo  
Advisory Committee on Diversification 经济多元化谘询委员会 mm+V*L{x  
affidavit 誓章；遗产申报誓章 5)XUT`;'){  
affidavit of no receipt 述明无收款的誓章 ,P}7e)3  
affiliate 联号；联营公司；附属公司 &t<gK D  
affiliated company 附属公司；联号；联营公司 +W[f>3`VQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }W:Z>vam+  
affordability 负担能力 8,IF%Z+LI  
African Development Bank [AfDB] 非洲开发银行 e16H@  
after-acquired property 事后取得的财产 t{iRCj  
after-hours dealing 市后交易 N9G xJ6  
after-tax profit 税后盈利；税后利润；税后溢利 .lb]Xa*n  
agency agreement 代理协议 K2x2Y=  
agency expenses 代理机构的开支 QK6_dIvDz  
agency fee 代理费 q
1u$Sm  
Agency Law 《代理法》 4w ,&#L  
agent 代理人；承销人 w%qnH e9  
agent of company 公司代理人 X:Wd%CHP  
agent's fee 代理人费；经纪费 v.8kGF  
aggregate 总计；总数；总体数字 n4dNGp7\`  
aggregate amount 总款额；总额 ~HGSA(  
aggregate assets and liabilities 总体资产与负债 SF;\*]["f  
aggregate at constant price 按固定价格计算的总体数字 zW#5 /*@  
aggregate demand 总需求 fn 'n'X|  
aggregate gross position 总持仓量 ]vf0f,F  
aggregate limit 总限额 3>7{Q_5  
aggregate of salaries tax 合计薪俸税 z4BU}`;b3t  
aggregate performance 总体表现；总体业绩 MnFrQC  
aggregate supply 总体供应 hu0z 36  
aggregate surplus 总盈余 _J,rql@nG<  
aggregate total 整体总额 .qohHJ&  
aggregate value 总值；合计价值 na $MR3@e  
aggregated basis 合计基准 Xn=yC Pi  
aggregated net chargeable income 合计应课税入息实额 kB CU+FC  
aggregation 合并计算；合计；总和 Z ;rM@x  
aggregation of incomes of husband and wife 夫妇入息合并计算 H*k\C  
aggregation of property 财产的总和 KH?6O%d  
agio 差价；贴水 }[
z7V  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 sz270k%[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment U=KUx  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 PUO7Z2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 5&p}^hS5  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Q3hf =&$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]>[TF'pIAx  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 vS~tr sI  
agreement for a settlement 授产协议 LWqKSNE;  
agreement for assignment 转让协议 AcnY6:3Y|  
agreement for sale 售卖协议；买卖协议 YFu,<8"swe  
agreement for sale and purchase 买卖协议 bi}aVtG~z  
agreement for the payment of interest 支付利息协议 BV@q@C  
agreement for the repayment of money 还款协议 W*S4gPGM  
agreement of reinsurance 再保险协议 5TpvJ1G  
Agricultural Bank of China 中国农业银行 ,^e2ma|z  
air passenger departure tax 飞机乘客离境税 >2>/ q?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 HN`qMGW^  
airport tax 机场税 "ADI.  
alcohol duty 酒精税 ^wZx=kas  
alienation 让与；让渡；转让 TC<Rg?&yb  
alimony 生活费；赡养费 6c^?DLy9B  
All Ordinaries Index [AOI] 所有普通股指数 e)?}2  
all risks 全险；综合险 hzqgsmT)
 
All Sales Record for Stock Market 《股票市场成交报告》 m,kYE9{  
Allied Capital Resources Limited 新联财务有限公司 p+?`ru  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Dom]w.W5  
allocation letter 拨款信件 ,\ 1X\  
allocation of fund 分配款项；预留款项 KNN{2thy `  
allocation of profit 利润分配；溢利分配 9teP4H}m  
allocation warrant 拨款令 0/]h"5H3  
allotment 分配；配股 &8i$`6wY  
allotment notice 股份配售通知；配股通知 `~d7l@6F  
allotment of shares 股份分配 \8ZVI98  
allowable 可获宽免；免税的 A/a=)su  
allowable business loss 可扣除的营业亏损 _/Ve~( "  
allowable expenses 可扣税的支出 BJ3<"D{.*4  
allowance 免税额；津贴；备抵；准备金 O, eoO,gB  
allowance for debts 债项的免税额 f@!9~s  
allowance for depreciation by wear and tear 耗损折旧免税额 $}b)EMMM  
allowance for funeral expenses 殡殓费的免税额 |(W04Wp"@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 egA*x*8  
allowance for repairs and outgoings 修葺及支出方面的免税额 qZ>_{b0f  
allowance to debtor 给债务人的津贴 -!7Z  
alteration of capital 资本更改 8 0nu^_  
alternate trustee 候补受托人 Zl9  
amalgamation 合并 T&/n.-@nk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cz/E  
ambit of charges 征税范围；收费范围 I@VzH(da\  
amended valuation 经修订的估值 7t<h 'g2  
American Commodities Exchange 美国商品交易所 :F6dXW  
American Express Bank Limited 美国运通银行 dr"$@  
American Stock Exchange 美国证券交易所
:+\sKEzL  
amortization 摊销 jcJ@A0]  
amount due from banks 存放银行同业的款项 a8)2I~j  
amount due from banks abroad 存放海外银行同业的款项 ]Zh$9YK  
amount due from holding companies 控股公司欠款 ,aezMbg  
amount due from local banks 存放本港银行同业的款项 ?QKDYH(  
amount due to banks 银行同业的存款 Zbre5&aU  
amount due to banks abroad 海外银行同业的存款 `'iO+/;GY  
amount due to holding companies 控股公司存款 m.ka%h$  
amount due to local banks 本港银行同业的存款 r$4d4xtK  
amount due to outport banks 外埠银行同业的存款 gp$]0~[tO  
amount for note issue 发行纸币的款额 0OG 3#pE  
amount of bond 担保契据的款额 *[ 0,QEy  
amount of consideration 代价款额 71E~~$  
amount of contribution 供款数额 3 []ltN_  
amount of indebtedness 负债款额 Yg5o!A  
amount of principal of the loan 贷款本金额 go=xx.WJ  
amount of rates chargeable 应征差饷数额 F(/<ADx  
amount of share capital 股本额 ul_E{v  
amount of sums assured 承保款额 *"_W1}^  
amount of variation 变动幅度 &Hf%Va[B  
amount of vote 拨款数额 $FT6c@&y  
amount payable 应付款额 CIo`;jt
K  
amount receivable 应收款额 Kp7)my  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X4\T=Q?uLx  
analysis 分析 Or$"f3gq  
ancillary risk 附属风险 v]@ XyF\j8  
annual account 周年帐目；周年帐目报表；年度决算；年结 T}?b,hNl$  
annual accounting date 年结日期 T[e+iv<8j
 
annual allowance 每年免税额；年积金；年度津贴；年津 sF :pwI5^  
annual balance 年度余额 v~AshmP  
annual disposable income 每年可动用收入 /#{~aCOi)  
annual estimates 周年预算 qB@N|Bb  
annual fee 年费 $;=^|I4E  
annual general meeting 周年大会 ktfxb<%  
annual growth rate 年增率；每年增长率 J3oU
tu  
annual long-term supplement 长期个案每年补助金 Ux^ue9  
annual pensionable emolument 可供计算退休金的年薪 {I0!q"sF  
annual report 年报 &x*l{s[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J80&npsO  
annual return 周年报表；周年申报表；每年报税表格 #+Bz$CO  
Annual Return Rules 《周年报表规则》 }+`,AC`RM  
annual review of consumer prices 每年消费物价回顾 Q: -&
  
annual roll-forward basis 逐年延展方式 46 0/eW\  
annual salary 年薪 7Cz=;  
annual statement 年度报表；年度决算表 KRd'!bG=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 XD6Kp[s  
annuitant 年金受益人 /160pl4  
annuity 年金 EGv]K|  
annuity contract 年金合约 )!VJ\  
annuity on human life 人寿年金 $SA @ "  
antecedent debt 先前的债项 (aJ$1bT=T  
ante-dated cheque 倒填日期支票 :rufnmsP<U  
anticipated expenditure 预期开支 0wqw5KC  
anticipated net profit 预期纯利 YsCY~e&  
anticipated revenue 预期收入 daA&!vnbH*  
anti-inflation measure 反通货膨胀措施 +6+1N)L  
anti-inflationary stance 反通货膨胀立场 Kn1u1@&Xd  
apparent deficit 表面赤字 ZBU<L+#  
apparent financial solvency 表面偿债能力 kda*rl~c  
apparent partner 表面合伙人 u#u/uS"  
application for personal assessment 个人入息课税申请书 IAb.Z+ig  
application of fund 资金应用 .&bc3cW  
application to release as liquidator and to destruct the books of accounts and documents o:5m
gf7  
申请免除清盘人职务及毁灭帐簿与文件 G]xN#O;  
appointed actuary 委任精算师 ,f?B((l  
appointed auditor 委任核数师；委任审计师 7,?ai6{  
appointed trustee 委任的受托人 7|Wst)_~j  
appointer 委任人 ]3]B$  
apportioned pro rata 按比例分摊 D=D.s)ns*  
apportionment 分配；分摊 $@^\zg1n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w0yzC0yBk  
apportionment formula 分摊方程式 Xe`$SNM  
apportionment of estate duty 遗产税的分摊 I%[Tosud<  
appraisal 估价；评估 K4|fmgcy.  
appreciable growth 可观增长 \zA3H$Df~  
appreciable impact 显着影响 $Sm iN'7;  
appreciable increase 可观增长 ~k@{b&  
appreciation 增值；升值 u@Ni *)p`  
appreciation against other currencies 相对其他货币升值 1:DA{e
jS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j)Q}5M  
appreciation tax 增值税 d"3x11|  
appropriation 拨款；拨用；拨付 {
=!BzNMj  
appropriation account 拨款帐目
^^uY)AL  
Appropriation Bill 拨款法案 -zt*C&)b  
appropriation-in-aid system 补助拨款办法 %F-yFN"  
approved assets 核准资产 $_HyE%F#  
approved basket stock 认可一篮子证券 ZX+0{E8a  
approved budget 核准预算 0#Q]>V@rO4  
approved charitable donation 认可慈善捐款 P()&?C  
approved charitable institution 认可慈善机构 rnMi >?  
approved currency 核准货币；认可货币 D}ZPgt#   
approved estimates 核准预算 !q/Q2N(  
approved estimates of expenditure 核准开支预算 BdvpG  
approved overseas insurer 核准海外保险人 Z
l
!  
approved overseas trust company 核准海外信托公司 #QOb[9(Tu(  
approved pooled investment fund 核准汇集投资基金 kyYU 1gfh  
approved provident fund scheme 认可公积金计划 ?u{Mz9:?HT  
approved provision 核准拨款 !qH)ttW  
approved redeemable share 核准可赎回股份 ^{8CShUCv  
approved regional stock 认可地区性证券 1v|0&{lB  
approved retirement scheme 认可退休金计划 $Mx?Y9!  
approved subordinated loan 核准附属贷款 ]E.FBGT  
arbitrage 套戥；套汇；套利 RSM+si/  
arbitrageur 套戥者；套汇者 m\=Cw&(  
arbitrary amount 临时款项 =b6G' O[  
arrangement 措施；安排；协定 uE,TEa9;  
arrears 欠款 j\BtaC  
arrears of pay 欠付薪酬 `X&d:!}F  
arrears of revenue 逾期未收税款；逾期未收的帐项 -@'RYY=  
articles of association 组织章程；组织细则；组织章程细则 b?M. 0{"H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D iHj!tZN  
ascertainment of profit 确定利润 ^h`rA"F\  
"Asia Clear" “亚洲结算系统” Hp(41Eb,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :q2RgZE  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5Ktll~+:#  
Asian Development Fund [ADF] 亚洲发展基金 - ikq#L){  
Asian dollar bond 亚洲美元债券 :de4Fje/4y  
Asian dollar market 亚洲美元市场 n34d"l3  
Asian dollar rate 亚洲美元利率 ?WS.RBe2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3c`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 mxc^I
Rj  
asked price 沽盘；喊价；索价；卖方报价 Z0V6cikW6  
assessable income 应评税入息 54s90  
assessable loss 应评税亏损 0(uba3z  
assessable profit 应评税利润 sG|,#XQ  
assessable value 应评税值 gV5mERKs  
assessed profit 估定利润 rb>2l3g*  
assessed value 经评估价值 &MO
Ng=s3  
assessment 评税；评定；估价；评税单 p .~5k  
assessment number 评税编号；估价编号 `Y '-2Fv  
assessment of additional tax 补加税评税 %3K'[2F  
assessment of performance 业绩评估；实绩评价 ?IO3w{fmH  
Assessor 评税主任 >;xkiO>Y  
asset price bubbles 资产价格泡沫 !0X"^VB  
asset-backed securities 具资产保证的证券 K_X(j$2Xc  
assets accretion 资产增值 p+2%LYR u  
assets and liabilities 资产与负债 z`dnS]q9  
assets betterment statement 资产递增表；资产改进表 r6:nYyF$)v  
assets lending 实物放款；有抵押贷款 $z@nT.x5  
assets of the company passing on the death 死者去世时转移的公司资产 m Le 70U  
assets pledged as security for liabilities 用作负债抵押的资产 jlD3SF~2  
assets portfolio 资产投资组合 r)G)i;;~*  
assets price 资产价格 m&_!*3BAG  
assets quality 资产质素 ]7|qhAh<L  
assets realization 资产变现 X5Y. o&  
assets refinancing arrangement 资产再集资安排 b%j4W)Z  
assets securitization 资产证券化 _z"\3hZ  
assets situated outside Hong Kong 在香港以外地方的资产 #D+.z)iZn  
assets stripping 削减资产；拆卖资产 PB{5C*Y7^k  
assets value 资产值 DxP65wU  
assignee 承让人 $*9:a3>zny  
assignment 转让；转让书；转让契 /hGu42YG  
assignment of interest 权益转让 1Zp^X:(  
assignment of letters patent and trade mark 专利证书及商标转让 `|[UF^9  
assignment of property 物业转让；物业转让书 HN&]`cr;  
assignment right 转让权 o107.s  
assignor 转让人 o|VM{5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 $fW8S8  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 g*%o%Lv  
associate member 附属会员 QP6a,^];  
associated body corporate 相联法人团体 #t">tL  
associated company 相联公司；联属公司 )Z`OkkabnD  
associated corporation 相联法团 Aacj?   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] lI[O!VuKc  
公认会计师公会〔英国〕 ,z$U=uo  
Association of Futures Exchange Brokers 香港期货经纪协会 z&|sks7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 H)+wkR!~  
association of underwriters 承保人组织 [lj^lN8  
assumption of control 接管 lR]SGdY  
assurance 担保；保险；转易；转易书 hl+ T  
assurance of interest 权益的转易 1~*Je
nV-  
at 19XX price 按一九ＸＸ年价格计算 %bTXu1  
at a discount 按赔价计算；按贴水价格计算；打折扣 *&F~<HC2+  
at a premium 按溢价计算；按升水价格计算 w 1O)  
at call 通知付款；按通知 t(- 5l  
at constant market price 按固定市价计算 pH?"@  
at constant price 按固定价格计算 m8v=pab e  
at cost 按成本计算 :\#/T,K"  
at current market price 按当时市价计算；按现时市价计算 )-LSn  
at current price 按当时价格计算；按现时价格计算 ZV:0:k.x  
at factor cost 按要素成本计算；按生产要素成本计算 g\?7M1~  
at money-of-the-day price 按付款当日价格计算 kQtnT7  
at or better 按指定或较佳价位〔买卖指令〕 I9jzR~T  
at par 按面值计算；平价 Z&y9m@  
at sight 见票即付 /}-LaiS  
at the close 按收市盘 &?SU3@3|  
at the opening 按开市盘 O#b%&s"o  
attestation 见证；见证条款 -$j|&l  
at-the-money option 平价期权 'A#l$pJp7  
attorney 受权人；受托代表人 #_fL[j&  
attornment 新拥有人承认书 ,09d"7`X  
attributable profit 可归属利润 =Wl}Pgo!  
attributable share value 可归属股份价值 fh}j)*K8  
Auckland Stock Exchange 奥克兰证券交易所 |uln<nM9  
auction 拍卖 i
zP>w*/nO  
auctioneer 拍卖商 -Wl79lE  
audit 审计；核数 KrD?Z2x  
Audit Commission 审计署 (wEaw|Zx  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] G~\=:d=^,`  
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〕 (fnp\j3w  
audit review 帐目审查 0$q)uip  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Yg3emn|a  
audited account 审计帐目；经审计的帐目 ;rh@q4#  
audited annual account 经审计的周年帐目 Vg? 1&8>  
audited balance sheet 经审计的资产负债表 8Jf4";  
auditor 核数师；核数主任；审计师 -$kAWP8P4  
auditor's certificate 核数师证明书；审计师证明书 _WHGd&u  
auditor's report 核数师报告；审计师报告 %3$EV}dp  
Aussie bond 澳元债券 #j${R={  
austerity budget 紧缩预算 C?VNkBJ>\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 F%q}N,W  
Australia All Ordinaries Index 澳洲所有普通股票指数 *Q2}Qbu  
Australian Dollar [AUD] 澳元 Ceak8#|4  
Australian Options Market 澳大利亚期权市场 M!b"c4|<  
Australian Securities Commission 澳洲证券事务监察委员会 =(>pv,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 p3{ 3[fDx  
Australian Stock Exchange 澳大利亚证券交易所 Q.L.B7'e7  
Austrian Schilling [ATS] 奥地利先令 z] teQaUZ  
authentication 认证；鉴证 R9lb<`  
authority to purchase 委托购买证；委购书 LO M-i>  
authorization 认可；核准；授权；授权书 c{K[bppJ*  
authorization by direction 指示授权 $<s 3;>t  
authorization by instruction 指令授权 %C(^v)"  
authorization by warrant 令状授权 [cf!%3>53  
authorization of unit trust 单位信托的认可 I>z0)pB  
authorized agent 指定代理人 i6D66E  
authorized capital 法定资本 Q"sszz  
authorized clerk 出市员 +HNM$yp  
authorized dealer 认可交易商 $n@B:kv5p  
authorized financial institution 认可财务机构 L)j<;{J/Q0  
authorized fund 认可基金 MFm2p?zPm  
authorized fund house 获授权的基金公司；认可基金公司 <ULydBom  
authorized institution 认可机构 'z3I*[!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^N:bT;;$nZ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E >lW'  
authorized insurer 获授权保险人；获认可承保人 d;O4)8>  
authorized investment 特准投资项目 O;?Nz:/q  
authorized person 获授权人 O4fl$egQU  
authorized representative 获授权代表 %.VFj7J  
authorized share capital 法定股本 T:(c/>  
automated quotation system 自动报价系统 'Q F@@48  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] I9;,qd%<T  
自动交易系统〔香港期货交易所有限公司〕 `
E2HQA@  
automatic adjustment mechanism 自动调整机制 Z`Sbq{Kx  
automatic adjustment system 自动调整系统 L4-v'Z;  
Automatic Clearing House 自动票据交换所 2io~pk>  
automatic exchange rates accumulation system 自动化汇率累集系统 MF/@Efjn ]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tEHgQto  
automatic teller machine [ATM] 自动柜员机 ae|j#!~oi  
autopay 自动转帐 Ub-q0[

6  
available assets 可用资产 'PVxc%[  
available fiscal reserve 现存财政储备 Rk@xv;t;  
available profit 可用利润 2VyJ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 l's*HEx
R  
average 平均；平均数；海损 b;%>?U`>p  
average basic salary 平均基本薪金 :92
7y  
average consumer expenditure 平均消费开支；一般消费开支 &pZncm  
average cost 平均成本 RYuR&0_{  
average cost of land production 增辟土地平均成本 d/Y#oVI  
average daily turnover 平均每日成交额 wmnh7'|0u  
average daily wage rate 平均每日工资率 MGE8
S$Z  
average expenditure pattern 平均开支模式 QNesiV0MI  
average growth rate 平均增长率 wPrqFpf  
average net fixed assets 固定资产平均净值 /[RO>Z9  
average of relatives 相对价格平均数 #[.aj2  
average price 平均价格 | )M>;q  
average propensity to consume 平均消费倾向；一般消费倾向 %d"d<pvx  
average propensity to save 平均储蓄倾向；一般储蓄倾向 C6{\^kG^j2  
average rate 平均率 5>u,Qh  
average revenue 平均收入；平均收益 )7s(]~z  
average stock 平均库存；平均存货 }*9mNE  
average yearly rent 平均年租 \o
lYv!f  
avoidance of double taxation 避免双重课税 I$w:
qS&:  
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 S5>?jn1  
-h8@B+  
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